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Raihan Maulana, Adi Artanta; Zaky, Afif Amar; Magfiroh, Ayuk; Diva, Marcellina Mutiara; Pratama, Randy +1 more

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital technology has driven a significant transformation in the company's marketing strategy, including in the health beverage sector. This study aims to examine the use of omnichannel strategies in supporting digital marketing in PT. Yakult Indonesia Persada. The method used is descriptive observation with a focus on the integration of digital marketing channels and traditional distribution. The results show that the implementation of an omnichannel strategy is able to create a consistent consumer experience, expand market reach, and strengthen brand image. The integration between digital channels such as social media and e-commerce with conventional distribution through Yakult Lady provides more flexible product access for consumers. In addition, educational and informative digital content has proven to be effective in increasing public health awareness and customer loyalty. However, challenges such as cross-channel information consistency and integrated technology management still need to be addressed. This study concludes that omnichannel strategy is a relevant and adaptive approach in dealing with the dynamics of the health beverage industry in the digital era. The implementation of this strategy not only supports operational efficiency, but also strengthens the relationship between the company and consumers through a personalized and sustainable experience. These findings are expected to serve as a reference for other companies in designing digital marketing strategies that are inclusive and responsive to changing consumer behavior.

Annisa Ilmi Faried; Dian Septiana Sari; Rahmad Sembiring; Saimara Sebayang; Nor Harlinda Binti Harun +1 more

Proceeding. of The International Conference on Business and Economics 2025 Universitas 17 Agustus 1945 Semarang

This research investigates the integration of renewable energy systems within coastal conservation areas through public-private partnership (PPP) frameworks to achieve dual objectives of environmental sustainability and economic development. The study addresses the critical challenge of balancing energy infrastructure development with ecological preservation in sensitive coastal ecosystems, where biodiversity and community livelihoods are often at risk due to increasing industrial and urban pressures. A mixed-methods approach is employed, combining case study analysis, stakeholder interviews, and economic modeling, to generate a comprehensive perspective on the opportunities and constraints of renewable energy deployment in these regions. Case studies highlight successful international practices of PPPs that have facilitated renewable energy projects while safeguarding marine and coastal ecosystems. Stakeholder interviews with government agencies, local communities, and private sector representatives reveal the importance of transparent governance, shared responsibility, and inclusive participation in ensuring long-term project sustainability. Economic modeling further demonstrates that well-structured PPP models can reduce implementation costs by 30–40% while adhering to biodiversity conservation standards and regulatory frameworks. Findings underscore that renewable energy projects, when embedded within collaborative governance structures, not only contribute to reducing carbon emissions but also create employment opportunities, stimulate local economies, and enhance community resilience. This study contributes to the sustainable development literature by providing an actionable framework for integrating renewable energy infrastructure in environmentally sensitive areas through PPPs. The proposed framework emphasizes adaptive policy design, capacity building, and equitable benefit-sharing, offering practical insights for policymakers, practitioners, and researchers seeking to reconcile energy needs with ecological protection in coastal regions.

Alisya Meitasari Wardani; Dinda Hafnita; Indi Isnandini Fajrin

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Digital technology chance in Indonesia presents both occasions and constraint for the development of Islamic economics, particularly in implementing Islamic business strategies through e-commerce. The adoption of digital technology, including Islamic fintech and halal e-commerce, has expanded market access, improved efficiency, and strengthened MSME competitiveness while adhering to sharia principles. This study employs a qualitative method using library research and the maqāshid shariah framework to examine the role of digital innovations such as fintech and blockchain in supporting Islamic entrepreneurship. The findings indicate that Islamic business strategies in the digital era have the potential to broaden international market reach, enhance transaction clarity, and reinforce compliance with sharia principles. Furthermore, digital innovation aligns with maqāshid shariah objectives, focusing on the protection of religion, life, intellect, lineage, and wealth. However, challenges remain, including low digital literacy, complex sharia regulations, and the risk of platform misuse. Therefore, cross-sector collaboration, the enhancement of digital and Islamic economic literacy, and strengthening the role of sharia e-commerce supervisory bodies are essential to build a fair and sustainable business ecosystem. With these strategic measures, digital technology integration can serve as a key instrument in strengthening the ummah’s economy, promoting financial inclusion, and positioning Indonesia as a global hub for Islamic economics.

Putri, Imelda Adelia; Putri, Imelda Adelia; Amsar, Amsar

Digital Business Intelligence Journal 2025 Fakultas Ekonomika dan Bisnis Universitas 17 Agustus 1945 Semarang

his study aims to explore the implementation of Internet of Things (IoT) technologies within the e-commerce supply chain using a systematic and comprehensive Systematic Literature Review (SLR) approach. By critically analysing a broad range of recent studies, it systematically identifies implementation patterns, integration barriers, and strategic opportunities that support efficiency and adaptability in digital supply chains. Findings reveal that IoT plays a pivotal role in enhancing logistics operations, inventory management accuracy, and responsiveness to dynamic market demands through real-time data monitoring. Key challenges include data security vulnerabilities, high initial investment costs, and the complexity of system interoperability. Nevertheless, the long-term benefits underscore the strategic potential of IoT as a transformative component in sustainable e-commerce supply chain development. This review contributes both theoretically and practically to policy development, technological investment strategies, and the design of adaptive IoT-based supply chain models.

Febriyani Lut’fiyah; Alya Putri Nazla; Muhammad Yusup; Aziz Muhamad Fauzi; Nurul Azmi Sibtiani +1 more

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) are an essential pillar of the Indonesian economy, contributing significantly to employment creation, poverty reduction, and income distribution. However, despite their substantial role, MSMEs continue to face a number of persistent challenges, including limited access to capital, low levels of financial literacy, and inadequate utilization of technology. These barriers hinder their ability to grow, compete, and adapt to rapid economic changes. This study aims to explore and analyze the role of Islamic Financial Institutions (IFIs) in empowering MSMEs within the framework of Sharia principles. Employing a descriptive qualitative approach, this research is based on a comprehensive literature review of scholarly articles, official reports, and other relevant academic sources. The findings reveal that IFIs provide both financial and social contributions to MSMEs. Financially, IFIs channel funds through Sharia-compliant contracts such as mudharabah and murabahah, which allow entrepreneurs to access financing without relying on conventional interest-based systems. Socially, IFIs carry out a redistributive role by managing and disbursing zakat, infaq, sadaqah, and waqf (ZISWAF), while also offering entrepreneurship training, mentoring, and technical assistance. These functions collectively enhance MSMEs’ access to capital, strengthen their managerial and operational capacities, and increase competitiveness in both domestic and global markets. Nevertheless, several challenges remain, including the uneven geographical distribution of IFI services, slow adoption of digital technology, and the need for more supportive regulatory frameworks. Strengthening IFIs’ role through policy integration, technological innovation, and collaboration with government and private sectors is essential for maximizing their impact on MSME empowerment. Thus, IFIs not only act as financial intermediaries but also as socio-economic catalysts that support sustainable and inclusive economic development in Indonesia.

Andani Asmara; Rudi Rinaldo; Muhammad Afriusnaldi; Ananda Enda Nadicca; Iko Marsela

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the development of the creative economy through the utilization of textile waste, particularly patchwork fabric, by leveraging digital platforms. Employing a qualitative approach with a case study method, the research involved creative entrepreneurs who transform patchwork waste into economically valuable products, such as bags, wallets, accessories, and home decorations. Data were collected using in-depth interviews, participatory observation, and document studies, and then analyzed thematically. The findings reveal that patchwork fabric waste can be successfully converted into high-value creative products through innovative designs and diversification strategies. Furthermore, the adoption of digital platforms, including social media and online marketplaces, plays a pivotal role in product promotion, enhancing brand awareness, and expanding market reach beyond local boundaries. This integration not only provides economic benefits, such as increased income for entrepreneurs and the creation of new job opportunities, but also fosters social and environmental impacts, including raising community awareness of sustainable waste management practices. The study emphasizes that the creative transformation of textile waste contributes to circular economy principles, supporting resource efficiency and reducing environmental burden. In conclusion, the integration of creativity, innovation, and digital technology utilization emerges as a sustainable strategy for developing a creative economy based on waste materials. These findings provide insights for entrepreneurs, policymakers, and communities in promoting environmentally friendly business models while simultaneously driving inclusive economic growth.

Syarif Syarif; Firdaus Firdaus

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study investigates the genealogy of multisectoral social conflict and cultural disintegration in Bima Regency by examining the interplay of political, economic, socio-cultural, and geospatial determinants. Using a qualitative exploratory-critical method, the research employs content analysis, critical discourse analysis, and spatial conflict mapping based on secondary data from government reports, academic literature, and civil society documentation. The results reveal that social conflict in Bima is not simply driven by unequal access to political and economic resources, but also by structural exclusion, historical marginalization, and the erosion of traditional social values caused by uneven modernization and weak institutional performance. Politically, civil servant bias, the persistence of patronage networks, and minimal civic engagement weaken state legitimacy, public trust, and accountability. Economically, the unequal distribution of natural resources, selective access to government assistance, limited economic diversification, and unresolved agrarian disputes intensify socio-economic inequalities and rural discontent. From a geospatial perspective, the contestation over land, identity, ecological zones, and environmental resources reflects the failure of inclusive and participatory spatial development planning. The study emphasizes that the conflict is systemic, complex, and institutionalized, calling for integrated cross-sectoral policies, inclusive political reforms, and spatially participatory strategies. It advocates for institutional reform, the revitalization of local wisdom and social capital, and the reconstruction of a shared cultural identity to restore long-term social cohesion and resilience. In the context of post-decentralization Indonesia, addressing such deep-rooted, chronic conflicts requires not only strategic policy reorientation but also the empowerment of local communities to play meaningful and active roles in planning, governance, and sustainable development processes. Sustainable peace in Bima hinges on a genuine commitment to social justice, inclusive governance, ecological balance, and the preservation of cultural diversity.

Maria Enjelica Colorosa; Reinaldis Masi; Maria Fatima Bongi Beribe

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Digital transformation in education demands a fundamental shift in the role of teachers from traditional instructors to modern learning facilitators who are adaptive, creative, innovative, and responsive to the latest technological developments. This research aims to explore in depth the multidimensional role of economics teachers in optimizing visual learning media to increase students' interest in learning in the digital era, especially at SMAN 1 Lewolema in the 2024/2025 academic year. Using a descriptive qualitative approach, this study involved one economics teacher and 23 students of class X through observation, interviews, and comprehensive documentation. The results show that teachers play the role of innovative learning designers, interactive facilitators who encourage active participation, motivators who arouse the spirit of learning, and innovators who make effective use of visual media. The integration of visual learning media is carried out with a contextual and interactive approach, so that it is able to transform the student learning experience holistically. The positive impacts identified include an increase in the affective dimension through a sense of pleasure, a cognitive dimension through a better understanding of the material, and a conative dimension through increased focus, interest, and motivation of students to learn. However, the implementation of the use of visual learning media cannot be separated from various challenges. Obstacles that arise include the limitations of technology infrastructure in schools, the gap in teachers' digital competencies, and the diversity of students' psychological characteristics that affect acceptance of new methods. This research makes a theoretical contribution to understanding the dynamics of educational technology integration in Indonesia, as well as offering a practical blueprint for schools with limited resources.

Putri Amirah Hajarani; Imsar Imsar

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the contribution of village funds, Islamic financial institutions, and regional economic integration to regional economic growth. In the context of fiscal decentralization and regional development, these three variables play a strategic role in accelerating inclusive and sustainable economic development. Village funds serve as the primary instrument to finance infrastructure development and community empowerment. Meanwhile, Islamic financial institutions provide access to fair and Sharia-compliant financing, supporting the productivity of micro and small enterprises. Regional economic integration, particularly through inter-regional connectivity and cooperation, strengthens local markets and enhances regional competitiveness. The analysis method uses a descriptive-qualitative approach based on literature studies and secondary data. The findings indicate that the synergy among the three variables can drive equitable economic growth, although integrated policies and institutional capacity strengthening are still needed.

Nurul Rizka Arumsari; Anindya Putri Utami; Budhi Cahyono

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The concept of market orientation is an important cornerstone in modern marketing strategies, where companies not only focus on a deep understanding of customer needs, but also actively monitor competitors and maintain internal coordination between departments. Jaworski and Kohli (1993) emphasized that market orientation is one of the key factors that can affect a company's performance. Through the use of market information, companies can adjust their business strategies to meet current customer needs while anticipating future needs. A strong market orientation is believed to be able to make a significant contribution to increasing the company's competitiveness in the long term. However, if market orientation is based solely on materialistic goals and worldly gains, then the value of sustainability and societal well-being is often overlooked. From an Islamic perspective, market orientation needs to be based on sharia values, especially the principle of maslahah. This concept emphasizes that every business activity must bring benefits, avoid harm, and be in harmony with maqasid al-shariah, which is to protect religion, soul, intellect, descent, and property. Thus, market orientation is not only directed at the fulfillment of customer satisfaction and competitive advantage, but also at the achievement of blessings and social welfare. The integration of maslahah values in market orientation gives birth to the concept of Maslahah Market Responsiveness, which is the ability of companies to respond quickly and appropriately to market dynamics while still being based on ethics and social responsibility. This is an advantage in itself because it not only improves marketing performance, but also strengthens the company's image as a trustworthy and ethical entity. By combining conventional market orientation and sharia values, companies can build a sustainable competitive advantage, increase customer satisfaction, and make a positive contribution to society at large.

Anindya Putri Utami; Nurul Rizka Arumsari; Budhi Cahyono

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to integrate Resource Advantage (RA) Theory with Islamic values, especially the concept of maslahah, as a strategic approach to create a sustainable and ethical competitive advantage. RA Theory emphasizes the importance of superior resource management as a key factor in achieving a competitive position in the market. However, this theory tends to be oriented towards achieving financial benefits alone without paying attention to social or ethical aspects. On the other hand, the concept of maslahah in Islam prioritizes broader welfare, including benefits for individuals, society, and the environment, as well as avoiding harm. The integration of RA Theory with the maslahah principle offers a new conceptual framework that balances business interests with social responsibility. This approach emphasizes that resource management is not only geared towards maximizing profits, but also to provide sustainable and equitable benefits for all stakeholders. Thus, companies that implement strategies based on RA Theory and maslahah are expected to be able to effectively improve marketing performance while strengthening their reputation as business entities that are committed to ethical and sharia values. Furthermore, the implementation of this integration can help companies in dealing with the dynamics of the global business environment, including sustainability issues, corporate social responsibility, and consumer demands that are increasingly critical to business practices. The results of this research are expected to make a theoretical contribution by expanding the study of marketing management that is oriented towards ethics and sustainability, as well as practical contributions in the form of strategic recommendations for sharia-based and conventional companies that want to increase competitiveness through resource management based on Islamic values. Thus, this research not only enriches the academic literature, but also becomes a practical guideline for business actors in building sustainable, competitive, and equitable businesses.

Moch Iqbal Romadhon

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

Minan Minan; Teguh Endi Widodo; Tutik Asmorowati; Ruminingsih Ruminingsih; M. Fikri Jauhari +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Child marriage remains a serious problem in Indonesia despite the revision of the Marriage Law, which raised the minimum age for marriage to 19 for both men and women through Law No. 16 of 2019. This practice remains widespread, especially in rural areas with a high prevalence due to economic and cultural factors, the existence of marriage dispensation mechanisms, and low legal literacy. The phenomenon of child marriage has multidimensional impacts, including reproductive health risks, high school dropout rates, low quality human resources, economic vulnerability, and psychological problems that can ultimately lead to high divorce rates and intergenerational structural poverty. Through Community Service Activities (PKM), prevention efforts are carried out by providing legal education and outreach regarding the risks of early marriage. Methods used include lectures, presentations, modeling, role plays, and small group discussions involving teenagers, parents, traditional leaders, and religious leaders. The results of the activities showed a significant increase in legal understanding, where 85% of participants were aware of the minimum age for marriage according to the latest regulations. Furthermore, there was increased awareness of the negative impacts of child marriage and a growing commitment from community leaders to continue ongoing outreach. The conclusion of this activity confirmed that marriage law education is an effective strategy in raising public awareness. However, preventing child marriage cannot rely solely on legal outreach; it needs to be strengthened through cross-sector collaboration, integration of materials into the school curriculum, family economic empowerment, and strengthening the role of religious and traditional leaders in shaping social opinion. Therefore, efforts to prevent early marriage require a more holistic, participatory, and sustainable strategy to protect children's rights and realize the development of a quality future generation.

Minan Minan; Teguh Endi Widodo; Tutik Asmorowati; Ruminingsih Ruminingsih; M. Fikri Jauhari +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Child marriage remains a serious problem in Indonesia despite the revision of the Marriage Law, which raised the minimum age for marriage to 19 for both men and women through Law No. 16 of 2019. This practice remains widespread, especially in rural areas with a high prevalence due to economic and cultural factors, the existence of marriage dispensation mechanisms, and low legal literacy. The phenomenon of child marriage has multidimensional impacts, including reproductive health risks, high school dropout rates, low quality human resources, economic vulnerability, and psychological problems that can ultimately lead to high divorce rates and intergenerational structural poverty. Through Community Service Activities (PKM), prevention efforts are carried out by providing legal education and outreach regarding the risks of early marriage. Methods used include lectures, presentations, modeling, role plays, and small group discussions involving teenagers, parents, traditional leaders, and religious leaders. The results of the activities showed a significant increase in legal understanding, where 85% of participants were aware of the minimum age for marriage according to the latest regulations. Furthermore, there was increased awareness of the negative impacts of child marriage and a growing commitment from community leaders to continue ongoing outreach. The conclusion of this activity confirmed that marriage law education is an effective strategy in raising public awareness. However, preventing child marriage cannot rely solely on legal outreach; it needs to be strengthened through cross-sector collaboration, integration of materials into the school curriculum, family economic empowerment, and strengthening the role of religious and traditional leaders in shaping social opinion. Therefore, efforts to prevent early marriage require a more holistic, participatory, and sustainable strategy to protect children's rights and realize the development of a quality future generation.

Sri Hidayati; Della Febriana; Arum Tri Lestari; Farizki Alam; Eka Permana Sakti Irwanto

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Pesidi Village, located in Grabag Subdistrict, Magelang Regency, is a highland region with promising potential in agriculture and livestock, particularly sheep farming. However, one of the major challenges faced by local farmers is the limited availability of forage during the dry season, coupled with the low utilization of agricultural by-products such as rice straw. These constraints often hinder livestock productivity and pose risks to feed security. To address this issue, a community service program was conducted with the aim of introducing and demonstrating local-based feed processing technologies, including silage, ammoniation, and Urea Mineral Block (UMB) production. The activity was implemented in several stages: problem identification, socialization, education, training, and monitoring of farmer implementation. Through this participatory approach, farmers were given hands-on training and practical guidance on processing alternative feed sources to ensure the availability of nutritious and sustainable livestock feed. The results showed that farmers began adopting UMB as a feed supplement due to its practicality and visible benefits in maintaining livestock health and productivity. However, silage and ammoniation methods were not yet widely adopted, mainly due to limited experience, lack of supporting equipment, and the perception that the processes were relatively complex. Despite these challenges, the program succeeded in raising farmer awareness of the importance of feed diversification and the optimization of agricultural waste. The training provided valuable insights into how the integration of silage, ammoniation, and UMB can increase feed efficiency, reduce dependency on fresh forage, and support sustainable livestock management. The implementation of these three technologies holds significant potential to enhance sheep farming productivity in rural highland communities, while simultaneously strengthening food security and supporting environmentally friendly agricultural practices.

Irwan Candra; Rukin Rukin; Heri Sudarsono

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Pesantren, as an Islamic educational institution that has long been a center of religious learning and character development, has great potential in advancing entrepreneurship based on local wisdom. The role of pesantren is not only limited to teaching religious studies, but also includes coaching students to have economic independence and competitiveness in the midst of the Times. Local wisdom that grows around pesantren can be an important capital in developing businesses that are relevant to the needs of the community. However, optimizing the function of pesantren in producing students who are independent and able to compete still faces various challenges. One of the main obstacles is the development of Human Resources (HR) which is not only oriented to mastering the theory, but also on practical skills and understanding of local values. Without the right strategy, such great potential is difficult to realize sustainably. This study aims to explore strategies that can be applied in the development of human resources in order to improve the performance of local wisdom-based entrepreneurship in the boarding school. The research method used is a qualitative approach with case studies on several boarding schools that have succeeded in forming productive business units by utilizing local potential, such as agriculture, fisheries, crafts, and food product processing. Research findings indicate that several crucial factors in building entrepreneurial human resources in pesantren include: strengthening character and work ethic, hands-on practice-based training in the field, collaboration with local business actors for knowledge transfer and market networking, as well as historical and philosophical understanding of local wisdom values. The success of entrepreneurship development in pesantren depends on the integration of spiritual aspects, practical skills, and knowledge about the potential of the region. Based on the results of the study, an integrated entrepreneurship training model that combines science, faith, and concrete action is recommended. This Model is expected to produce great pesantren entrepreneurs, competitive, and able to adapt and face global challenges without leaving their identity and noble values.

Turyandi, Itto; Sumiati, Imas; Ardiansyah, Iwan; Lestari, Neni Sri; Triaji, Ermi

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of the smart city concept encourages the need for energy management that is more efficient, sustainable and adaptive to the needs of modern urban communities. In this context, renewable energy is the main solution to reduce dependence on fossil energy sources that are limited and pollute the environment. This research aims to optimize the utilization of renewable energy in smart cities by integrating Big Data technology and Decision Support Systems (DSS). The approach used in this research is a case study and system modeling method, which involves collecting energy data from various sources such as IoT sensors, weather stations, and energy distribution systems in real-time. The data is then analyzed using Big Data Analytics techniques to identify energy consumption patterns, potential renewable energy production, and peak load predictions. Furthermore, a decision support system was designed to assist policy makers and city managers in determining optimal energy distribution and usage strategies based on the available data and simulations. The results show that the integration of Big Data and DSS is able to increase the efficiency of renewable energy utilization up to 25% compared to conventional systems. In addition, the system is also able to dynamically respond to changing conditions and provide more accurate and adaptive decision recommendations. These findings indicate that the synergy between data technology and decision support systems plays a strategic role in creating sustainable and environmentally sound smart cities.

Evy Nulandari; Linawati Linawati; Erna Puspita

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms

Muhammad Ikhsan Fifaldyovan; Shinta Mardiana Dewi; Ririn Dwi Astuti Kartikasari

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

The global maritime sector is currently facing complex multidimensional challenges, triggered by global economic dynamics, climate change, supply chain disruptions, and rising cybersecurity threats. In response to these conditions, the National Shipping Academy in collaboration with the Indonesian Maritime Researchers and Lecturers (IMERAL) held a National Seminar with the theme of Technology and Regulation Transformation in Logistics Risk Management. This activity aims to increase the literacy and capacity of academics, students, practitioners, and regulators in facing maritime logistics challenges through the use of digital technology and strengthening regulations. The seminar was held online via the Zoom platform, presenting speakers from a variety of backgrounds, including academics, industry practitioners, and policymakers. The discussion focused on digital transformation strategies in maritime logistics, harmonization of national and international regulations, and strengthening technology-based risk management systems. The results showed a significant increase in participants' understanding of strategic issues in the maritime sector, especially related to the integration of technology and policies in logistics risk management. In addition, this seminar succeeded in forming a collaborative network between stakeholders, opening up opportunities for cross-sector synergy in the development of sustainable maritime solutions. The policy recommendations compiled from the results of the discussion include the need to accelerate port digitalization, increase the capacity of maritime human resources, and the preparation of regulations adaptive to global dynamics. This activity emphasizes that cross-sector collaboration is an effective strategy in strengthening Indonesia's maritime competitiveness, as well as building national logistics resilience amid global uncertainty.

Novita Akria Putri

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article examines Ibn Khaldun's philosophical perspective on wages and its relevance to the wage system in Indonesia in the modern era. Ibn Khaldun, a prominent 14th-century Muslim thinker, emphasized that wages are closely linked to the value of work, social justice, and the economic stability of a society. In his Muqaddimah, he emphasized that establishing fair wages is not merely an economic issue but also a moral and social pillar that can prevent societal disintegration. Equitable wages, he argued, must be able to guarantee a decent living for workers and their families, while also supporting continued productivity and social cohesion. This study uses a qualitative normative approach through content analysis of relevant texts in the Muqaddimah and comparing them with wage policies in Indonesia, including minimum wage regulations, labor protection, and welfare policies. Data were obtained from library research, national regulations, and recent academic literature on wage policies. The results of the study indicate that although Indonesia has a minimum wage regulation, its implementation still faces significant challenges, particularly in ensuring fairness for informal sector and low-income workers. Factors such as regional economic inequality, inflation, and weak labor oversight often undermine the effectiveness of these policies. By revisiting the principles of Ibn Khaldun, this article offers the perspective that ideal wages should not only be measured by labor market needs but should also integrate principles of ethics, morality, and social responsibility. This integration is expected to strengthen worker welfare, increase national productivity, and maintain long-term economic stability. This study also provides a relevant philosophical framework for critiquing and reforming wage policies in Indonesia, with reference to the values of justice and welfare in classical Islamic economics.