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Nadia Destyana; Ratesya Septiana Hidarusman; Zidane Reandra; Sri Mulyeni

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This research focuses on comprehensive analysis of the crucial role of English proficiency as a vital instrument in enhancing the holistic communication competence of English Literature students amdist the dynamics of globalization. Utilizing a literature study research method trough a systematic review of various scholarly references, academic journals, and empirical findings, this study evaluates interaction barries such as limited vocabulary, syntatic complexity, and psychological constraints including low self confidence. The findjngs demonstrate that proficient language mastery is directly proportional to the improvement of critical literary work analysis and active participation in broader academic discourse. Furthermore, this study confirms that the implementation of interactive active learning methodologies such as role playing, thematic debates, and collaborative presentations integrated with cutting edge technology acts as a primary catalyst. These strategies not only mitigate communicative barriers but also substantially enhance self directed learning efficiency and career readiness in multilingual professional environment. Ultimately, this research offers a new theoretical contribution to higher education curriculum roadmaps that are more adaptive, responsive, and outcome oriented for learners domestically and internationally. Through this approach, educational institutions are expected to produce competitive graduates ready to face the dynamic challenges of the rapidly evolving global stage.

Farrel Wiratama Raisyah Nurman; Hadiyanto Hadiyanto; Enden Darjatul Ulya

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

The growth of digital media consumption has propelled YouTube to become an important platform for environmental campaign organizations such as Greenpeace Indonesia to disseminate information through various content formats, including podcasts. The Ngobrol Lingkungan podcast program aims to explore environmental issues in depth through focused conversations. This study aims to explain the management of podcast production using the POAC framework, which includes planning, organizing, executing, and controlling, as well as identifying obstacles that arise at each stage of production. The study uses a descriptive qualitative approach with primary data in the form of observations of the production workflow and semi-structured interviews with the production team, as well as secondary data from supporting documents and literature. Data collection was conducted from August to October 2025. The research results are expected to map production practices at each stage, identify technical and non-technical obstacles and their impact on process continuity and output quality, and produce concrete recommendations for improving future episodes. These findings are expected to enrich the study of POAC-based podcast production management and provide practical guidance for similar programs in campaign or public education organizations.

Pramai Sheila Eka Khoireina; Pramesti Listanto; Liss Dyah Dewi Arini

Jurnal Inovasi Riset Ilmu Kesehatan 2026 Pusat Riset dan Inovasi Nasional

The development of molecular biology has significantly transformed clinical laboratory diagnostics, particularly through DNA analysis. One of the most widely used techniques is the Polymerase Chain Reaction (PCR), a DNA amplification method capable of rapidly, sensitively, and accurately multiplying specific genetic fragments. PCR has become an essential diagnostic tool for detecting infectious, genetic, and malignant diseases, even at early stages when the amount of target DNA is minimal. This article aims to analyze the role of PCR in DNA analysis as a diagnostic tool in clinical laboratories, including its working principles, advantages, and relevance in modern clinical practice. This study employs a literature review approach by examining various scientific sources such as international journals and molecular biology textbooks. The findings indicate that PCR offers high sensitivity and specificity compared to conventional methods, thereby improving diagnostic accuracy and accelerating appropriate therapeutic decisions. Therefore, PCR represents a crucial innovation in clinical laboratory diagnostics that significantly contributes to improving healthcare quality.

Yoel Edward Hasugian

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid advancement of Artificial Intelligence (AI) has significantly disrupted the global labor sector, including in Indonesia. The urgency of this study lies in the growing inequality in access to digital skills and the lack of legal protection for workers in the digital era. This research aims to analyze the impact of AI on employment in Indonesia and to assess the adequacy of labor regulations in addressing digital transformation. This study employs a normative legal method with a juridical-empirical approach, utilizing literature review, secondary data, and qualitative analysis of labor policies and relevant regulations. The findings reveal that while AI has the potential to create new types of employment, it also threatens conventional jobs, especially in labor-intensive sectors. Moreover, Indonesia's labor regulations have not yet adapted to new, flexible, and platform-based work models, resulting in legal uncertainty for informal and freelance workers. This study contributes to the discourse on the need for labor law reform that is inclusive and adaptive to technological developments. In conclusion, there is a pressing need for responsive labor regulation reform, increased digital literacy, and continuous reskilling systems to ensure that AI-driven transformation does not create new inequalities in the labor market. Future research is recommended to focus on formulating new legal protection models for digital workers in the AI era.

Satria Efandi; Wiwik Indrayeni

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

Workplace microaggressions represent subtle and ambiguous forms of interpersonal mistreatment that are frequently normalized in organizational interactions, yet may generate significant psychological consequences for employees. While research in industrial and organizational psychology has extensively examined related constructs such as workplace incivility and ostracism, the linguistic mechanisms through which microaggressions operate remain underexplored. This study aims to systematically review Indonesian-language journal articles published between 2015 and 2025 that address workplace microaggressions and related phenomena, by conceptualizing microaggressions as speech acts. Using a systematic literature review approach guided by the PRISMA 2020 framework, relevant peer-reviewed articles were identified, screened, and analyzed through thematic synthesis. The review focuses on three main aspects: linguistic forms of microaggressions, contexts in which they emerge, and their psychological consequences in formal organizational settings, including companies and educational institutions. The findings indicate that workplace microaggressions are predominantly realized through indirect and ambiguous communicative practices, such as dismissive remarks, stereotypical humor, and interactional exclusion, often occurring within hierarchical relationships and formal work situations. These communicative acts are consistently associated with negative psychological outcomes, including stress, emotional exhaustion, reduced wellbeing, and withdrawal-related work attitudes. By integrating industrial-organizational psychology with linguistic-pragmatic perspectives, this review highlights language as a central mechanism through which microaggressions produce psychological harm at work. The study contributes a conceptual synthesis that underscores the importance of addressing everyday communicative practices in organizational interventions aimed at fostering psychological safety and employee wellbeing.

Apri Widyastik; Amirul Mustofa; Ulul Albab; Sri Kamariyah

International Journal of Humanities and Social Sciences Reviews 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The digital transformation of public service delivery has become a central agenda in contemporary public administration, positioning local governments as critical actors in translating national digital strategies into tangible, citizen-facing outcomes. Despite rapid diffusion of digital platforms and e-government initiatives, substantial variation persists in the performance, inclusiveness, and sustainability of digital public services across local contexts. This variation points to persistent challenges related to administrative capacity constraints within local governments and uneven levels of citizen readiness to access and use digital services. Addressing these challenges, this article presents a comprehensive literature review that aims to (1) map the conceptual evolution of digital public service delivery in local governments, (2) synthesize empirical findings on the roles of administrative capacity and citizen readiness, and (3) identify key theoretical and empirical gaps in the existing scholarship. Methodologically, the study adopts a systematic literature review approach, drawing on peer-reviewed journal articles published in the last five years and indexed in major academic databases, including Scopus, Web of Science, DOAJ, and Google Scholar. The selected literature is analyzed using thematic synthesis, guided by an integrated theoretical framework combining Digital Government Theory and Digital Era Governance as overarching transformation lenses, Administrative Capacity and Capacity Building Theory and Competency-Based Human Resource Management to explain organizational and human resource determinants, Digital Divide Theory and the Technology Acceptance Model to capture citizen-side readiness and adoption dynamics, and Policy Implementation Theory to account for institutional and regulatory mediation. The synthesis reveals several dominant patterns: digital service performance is strongly conditioned by leadership, coordination, information capacity, and workforce competencies; citizen uptake is shaped not only by access and skills but also by perceived usefulness, ease of use, and trust; and policy design and implementation processes mediate the interaction between supply-side capacity and demand-side readiness. Importantly, the review shows that these factors are mutually constitutive rather than independent, challenging linear and technology-centric models of digital transformation. The article concludes by advancing an integrative conceptual understanding of local digital public service delivery and by outlining theoretical implications for digital public administration research as well as practical policy recommendations for designing inclusive, capacity-sensitive, and sustainable digital public services at the local level.

Yosef Gunawan; Felix Riondi Sugar; Marselinus Langgor; Yoseph Taus; Protasius Karsa +3 more

Jurnal Filsafat dan Teologi Katolik 2026 STIKAS Santo Yohanes Salib Kalimantan Barat

The modern era has brought significant changes to human life, including to family structures and relationships. The dominance of individualism and materialism, as well as the development of digital technology, has affected the quality of interpersonal relationships within families. This paper aims to analyse the family as communio personarum in the modern era, based on the teachings of Familiaris Consortio. The research method used was qualitative research with a descriptive-analytical approach through a literature study of Church documents, particularly Familiaris Consortio, as well as theological literature on family and related scientific literature. The results of the study show that the family as Ecclesia Domestica is called to live out a communion of persons rooted in Trinitarian love. However, the modern reality reveals serious challenges in the form of individualism, work commitments, and technological dependency, which reduce the quality of family relationships. Therefore, an updated understanding and practice of communio personarum is required to ensure that the family remains an authentic and relevant community of love in the modern era.

Maria Anita Bili; Stefanus D.I. Mau; Diana Reby Sabawaly

Modem : Jurnal Informatika dan Sains Teknologi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The rapid development of information technology has provided significant opportunities to improve the efficiency of academic administration in schools. One of the common problems faced by educational institutions is the manual process of subject scheduling, which is time-consuming and prone to schedule conflicts among teachers, classes, and learning time. This problem is also experienced by SMPK Flos Carmeli, where the preparation of subject schedules has not yet been supported by an integrated computerized system. This study aims to design and develop a web-based subject scheduling application at SMPK Flos Carmeli using the Model–View–Controller (MVC) architecture. The research method employed is Research and Development (R&D) with the Waterfall software development model, which includes the stages of requirements analysis, system design, and application implementation. Data were collected through interviews, observations, and literature review to obtain system requirements that align with the school’s conditions. The application was developed using native PHP with the implementation of the MVC pattern to produce a structured, maintainable, and flexible system. The results show that the developed application is able to support the subject scheduling process in a faster, more accurate, and well-organized manner. The system provides features for managing teacher data, class data, time slots, schedule arrangement, and schedule printing, thereby minimizing schedule conflicts and improving the efficiency of school administrative work. Therefore, this subject scheduling application is expected to support the digitalization of academic administration and enhance the effectiveness of the teaching and learning process at SMPK Flos Carmeli.

Muhammad Hafizh Pramata; Weni Rosdiana

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Evaluation of training programs at the UPT Balai Latihan Kerja (BLK) in East Java has become an essential component in measuring the success of competency-based training implementation that aligns with labor market needs. This study applies the Systematic Literature Review (SLR) method to answer the research questions regarding the effectiveness of training programs at UPT Balai Latihan Kerja (BLK) in East Java in improving work competencies, the evaluation models used in BLK training programs, and the challenges documented in the design of the evaluation studies. The literature search was conducted through Google Scholar using inclusion and exclusion criteria, guided by the research questions determined by the researcher, and a three-point Quality Assessment framework to assess the methodological rigor and contribution of each journal's evaluation results. From the five journals analyzed, the key findings indicate that BLK training programs in East Java are relevant to workforce development needs and implemented based on the Competency-Based Curriculum (Kurikulum Berbasis Kompetensi/KBK). This study contributes important insights to the understanding of vocational program evaluation at BLK, highlighting that current evaluation approaches possess structured and relevant implementation foundations, and generate a positive impact in supporting the improvement of work competencies among BLK participants and alumni, particularly in the East Java region.

Indah Sulmayanti; Tiwi Indriyani; Yunita Puspita Sari; Selly Marcella

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This research is motivated by the importance of studying pronouns in literary works because pronouns play a role in building cohesion and the meaning of stories. This research aims to describe the form and function of pronouns in the short stories Thank You for Today, Sad Stories on Sunday 4.0, and Uncle Gordi by Yoga Zen in the digital media of Ruang Sastra. This study uses a qualitative descriptive method with a morphological approach. The data source was in the form of three short stories by Yoga Zen, while the research data was in the form of words containing pronouns. The data collection technique is carried out through reading, listening, and recording techniques. The results of the study showed the existence of persona pronouns, pointer pronouns, and questioner pronouns. Persona pronouns include first, second, and third personas in the singular or plural. Pointer pronouns include general pointers, places, and concerns, while questioner pronouns include questioners people, causes, places, and circumstances. The use of pronouns in the three short stories serves to build story cohesion, strengthen the storytelling point of view, and describe the psychological condition of the characters.

Hairul Hairul; Maulana Jauhari; Rifky Gismanyan; Irfan Hafidz Muhyiddin; Mada Aditia Wardhana

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the integration of technology in the process of Human Resource (HR) transformation through the perspective of employee data analytics as a strategic approach to modern HR management. The primary focus of the study is to analyze the impact of the simultaneous integration of digital HR systems and organizational digital transformation on improving the efficiency of HR functions, with organizational agility positioned as a moderating variable that strengthens this relationship. In addition, the study explores the potential optimization of Artificial Intelligence (AI) technologies and predictive analytics methods, such as Bayesian Optimization, in predicting workforce dynamics, including employee attrition risk and competency development needs, while also bridging the analytical skills gap among HR practitioners. The research method employed is a systematic literature review of relevant scientific publications from 2021 to 2025, selecting sources that address digital HR transformation, HR analytics, and the application of AI in organizational contexts. The findings indicate that digital HR systems have a strong and significant effect on enhancing operational efficiency and the quality of HR decision-making, and this effect becomes more optimal when supported by a high level of organizational agility. Furthermore, AI and predictive analytics are proven to generate more accurate predictions and simplify technical complexity, making them easier for HR practitioners to adopt. This study concludes that the success of HR transformation requires a holistic approach that aligns the use of advanced technologies with organizational capabilities, human resource readiness, and ethical considerations to create sustainable organizational value.

Ficky Adi Kurniawan

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Indonesia, as a country with a high level of disaster vulnerability, faces an increased risk of communicable diseases during the emergency response phase due to disrupted sanitation, limited access to clean water, overcrowded evacuation shelters, and weakened health services. This study aims to analyze the strategic role of health workers in health education and the prevention of communicable diseases during disaster emergency response. The method used is a literature review of relevant national and international scientific articles. The findings indicate that health workers have a multidimensional role, not only as providers of curative services but also as educators, change agents, advocates, and collaborators in promotive and preventive efforts. Effective health education, participatory risk communication, strengthened epidemiological surveillance, and the implementation of Infection Prevention and Control (IPC) are key strategies to reduce the risk of communicable disease outbreaks. However, implementation in the field still faces challenges, including limited resources, cross-sectoral coordination constraints, heavy workloads, and suboptimal disaster-related policy systems and standard operating procedures (SOPs). Therefore, strengthening the capacity of health workers through training, policy support, and community-based approaches is necessary to enhance health system resilience in responding to disaster crises.

Sukiman Makalalag; Cut Dinda Sara; Dedi Sulistiyo Soegoto

Jurnal Bisnis Inovatif dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The hyper-connected work era has fundamentally blurred the temporal and psychological boundaries between professional and personal spheres, triggering a productivity paradox phenomenon where increased digital connectivity is inversely proportional to long-term cognitive efficiency. Consequently, this research aims to explore deeply and comprehensively the critical roles of cognitive resilience and digital wellbeing strategies as vital preventive mechanisms against the rising risk of burnout resulting from cumulative cognitive fatigue. Employing a qualitative approach with a rigorous literature review design, this study synthesizes extensive secondary literature retrieved from accredited academic databases and global policy reports within the last five years to analyze current trends and theoretical frameworks. The in-depth analysis reveals that cognitive resilience, significantly bolstered by metacognitive digital literacy, functions as an adaptive shield against the mounting pressures of information overload and attention fragmentation. Furthermore, the findings emphatically confirm that sustainable productivity is not achieved through borderless connectivity, but rather necessitates disciplined cognitive energy management and the strict implementation of "right to disconnect" protocols. Concluding the study, it is strongly recommended that organizations integrate comprehensive digital wellbeing policies into their work culture architecture to safeguard long-term employee performance and ensure organizational sustainability amidst the challenges of the attention economy.  

Rendy Johanes Martin Sihombing; Suratni Ginting; Muhammad Sahid

Port Management and Maritime Administration Journal 2026 Indonesian Maritime Researchers and Lecturers

This study aims to analyze the role of the tally man at PT. Gelora Perkasa Belawan in supporting the effectiveness and smoothness of loading and unloading processes at Belawan Port. As the front line in cargo supervision, the tally man bears a crucial responsibility for recording the quantity, condition, and types of goods, which serve as the primary data for company reports. The research method employed is descriptive qualitative, with data collection techniques involving field observations, interviews with operational staff, and literature reviews conducted during the internship period. The findings indicate that while the tally man performs a vital function as a supervisor and data recorder, their performance is often hindered by high workloads and a limited number of personnel. The main obstacles identified include dual responsibilities, which lead to decreased data accuracy and risks of operational delays due to physical fatigue. Optimization efforts are carried out by increasing personnel during peak hours and improving accuracy in validating cargo documents. The study concludes that strengthening the tally man's role through better workload management is essential for ensuring logistical reliability and the efficient flow of goods at the port.

Felix Riondi Sugar; Liberius Febri Naro; Marselinus Langgor; Falentinus Carles; Adelberto Wili Boko +2 more

Jurnal Filsafat dan Teologi Katolik 2026 STIKAS Santo Yohanes Salib Kalimantan Barat

This study aims to analyze the existence of the Manggarai-Flores mother tongue amidst the tide of modernity using Ludwig Wittgenstein’s philosophy of language. The mother tongue is understood not only as a tool for communication but also as a medium for shaping meaning, identity, and the sociocultural practices of a community. The research method employed is a qualitative approach using a literature review, examining various works related to the philosophy of language, mother tongues, and the Manggarai language. The findings indicate that the Manggarai language serves a complex function as a living system of meaning embedded in the daily practices of the community. From Wittgenstein’s perspective, the meaning of language is determined by its use within the context of everyday life (language games). This is evident in Manggarai cultural practices such as traditional rituals, oral literature, and daily communication, which are rich in social and cultural values. However, technological advancements and the dominance of national and global languages have led to a shift in the use of the mother tongue, particularly among the younger generation. Thus, the Manggarai language faces not only the threat of linguistic extinction but also the potential loss of cultural identity. Therefore, the preservation of mother tongues must be achieved through their integration into education, the strengthening of cultural literacy, and the revitalization of language use in the social life of the community.

Zaky Setiawan; Richky Rahmadan; Muhammad Fathir Nur Alif Ekaputra; Sri Mulyeni

Journal of Student Research 2026 Pusat Riset dan Inovasi Nasional

College represents a critical transitional period requiring high adaptation, where students often face escalating academic demands triggering psychological pressure. This study aims to deeply analyze the reciprocal relationship between sleep patterns and academic stress levels, and identify their subsequent impacts on cognitive function (concentration) and students' physical health. This study employs a qualitative method with a Systematic Literature Review approach. Data were collected through comprehensive searches of accredited national and reputable international scientific articles published within the last five years (2020–2025). Literature selection was conducted rigorously using specific keywords to screen empirical studies relevant to stress, sleep, and student health variables. Data synthesis reveals a strong and consistent negative correlation. High levels of academic stress whether stemming from the adaptation phase of new students (initiation), thesis preparation workload, or role conflicts in working students are significantly associated with decreased sleep quality. Physiologically, stress triggers increased cortisol levels causing insomnia, shortened sleep duration, and prolonged sleep latency. Subsequent impacts are proven to drastically reduce learning concentration and trigger physical health disorders, including an increased risk of primary dysmenorrhea in female students. This study concludes that academic stress and sleep disturbances form a destructive cycle that exacerbates one another. Therefore, holistic institutional interventions in the form of sleep hygiene education and stress management training are needed to break this chain for the sake of student well-being and academic performance.

Nursani, Adila; Suherman, Anisa Salsabila; Apriliani, Berliana Mawar; Sofyan, Keysa Kailani; Nadiawati, Khansa +2 more

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Abstract. This study aims to examine the causes, forms, and strategies for combating violence against female Indonesian migrant workers (PMI) from a legal, sociological, and gender perspective. The background of this research is based on the vulnerability of female PMI to various forms of physical, psychological, sexual, and economic violence, which occurs from the pre-placement stage to the post-placement stage, as well as the long-term impact on mental health, human rights, and socio-economic reintegration. The method used is empirical legal with primary data collection through in-depth interviews with female PMI victims of violence and accompanying institutions, as well as secondary data in the form of literature reviews, laws and regulations, and scientific publications. The analysis was conducted using descriptive qualitative methods, integrating human rights theory, Feminist Legal Theory, and international migration policy. The results of the study show that the vulnerability of female migrant workers is caused by economic factors, education, patriarchal culture, non-transparent recruitment processes, the characteristics of work in the informal sector, power imbalances with employers, and weak legal protection in the destination country. The forms of violence experienced include beatings, sexual harassment, threats, social isolation, wage withholding, and structural exploitation practices. Protection efforts implemented include preventive approaches through training, legal education, legal document guarantees, and assistance from law enforcement agencies, as well as repressive approaches through action against perpetrators of violence and bilateral cooperation with destination countries. This study emphasizes the importance of comprehensive and sustainable protection for female Indonesian migrant workers, covering all stages of labor migration as well as strengthening digital-based monitoring systems, officer capacity, and cross-sector collaboration to ensure the safety, dignity, and fulfillment of the human rights of female Indonesian migrant workers.  

Inul Katika Putri; Vyna Mar’atul Muflichah; Dewi Sartika Syam; Kurniati Kurniati

Jurnal Riset Ilmu Hukum, Sosial dan Politik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Youth radicalization is a serious issue that threatens social harmony, national stability, and the sustainability of nationhood in Indonesia. Various reports indicate that nearly one-third of terrorism perpetrators over the past decade have come from young people, signaling ideological vulnerability among the productive age group. This article aims to propose a youth deradicalization approach through contemporary Islamic thought, emphasizing rationality, openness of thinking, and humanism as its main foundations. This study employs a qualitative method with a literature review approach by analyzing the works, ideas, and thoughts of contemporary Islamic scholars and examining their relevance in the context of youth development and empowerment. The findings show that contemporary Islamic approaches that emphasize critical reasoning, dialogue, and respect for humanity are effective in shaping moderate attitudes, fostering social awareness, and strengthening an inclusive and tolerant Islamic identity. Therefore, this article recommends that religious education be integrated into curricula that emphasize the values of religious moderation, respect for diversity, and the rejection of violence. This approach is expected to help young people become more tolerant, adaptive, and resilient against the influence of extremist ideologies that are harmful to society.

Suprapti Suprapti

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

The novel Time and Southeast by L. Dela Fimeta, published on October 2, 2023, is one of the literary works in the romance genre that is interesting to study from a linguistic perspective, especially morphology. This study aims to analyze the morphological process of composition contained in the novel, focusing on the types, examples, and semantic aspects that arise in the use of word composition. The research method used is qualitative descriptive analysis with a literature review approach and text review. Data in the form of compositional words were collected from novel texts, then classified based on the type of composition, such as endocentric, exocentric, and idiomatic compositions. Semantic analysis is carried out to examine the meaning resulting from the composition process, both literal and connotative meanings that enrich the nuances of romance in the novel. The results of the study show that this novel uses word composition creatively to build aesthetic expression, strengthen characterization, and present a distinctive emotional nuance. The semantic aspects of word composition also contribute to the development of deep themes and language styles. In conclusion, the morphological study of composition in the novel Time and Southeast makes an important contribution to the development of morphological studies while enriching literary research that integrates language analysis in literary works.

Fitri Noviana; Saffah Haya Ibrahim; Suryani Suryani; Deska Ainun Rissanti; Muhammad Aditya Juliyanto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.