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Akbar Nazaruddin; Albertus Juvensius Pontus; Agus Winarno; Tommy Trides; Lucia Litha Respati

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Slope stability studies are crucial in determining the sustainability and operational safety of mining activities. This research was conducted to analyze the correlation between rock porosity and Unconfined Compressive Strength (UCS) results, as well as the corrleations between Point Load Index (PLI) and Unconfoned Compressive Strength (UCS) results. These two correlations form the primary components of the study. Three types of rock were tested claystone, coal, and siltstone. The results of the study are as follows for the correlation between porosity and Unconfoned Compressive Strength (UCS), claystone yielded a coefficient of determination (R2) of 0.32 is classified as weak correlation, with the linear regression equation Y=-0.11X+6.98. Coal yielded an (R2) of 0.56 is classified a moderate correlation, with the equation Y=-1.98X+103.77. Siltstone yielded an (R2) of 0.86 is classified a strong correlation, with the equation Y=-0.38X+20.02. Regarding the correlation between Point Load Index (PLI) and Unconfoned Compressive Strength (UCS), claystone achieved an (R2) of 0.12 is classified a very weak correlation, with the linear regression equation Y=8.91X. Coal achieved an (R2) of -0.27 is classified a very weak correlation, with the equation Y=27.87X. Lastly, siltstone achieved an (R2) of -0.45 is classified a very weak correlation, with the linear regression equation Y=24,90X.

Cici Maisyaroh; Luthfi Acintya Kurniadewi; Fetty Ernawaty

Inovasi Pendidikan dan Anak Usia Dini 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to examine how an online bajaj-based pick-up and drop-off service developed by a kindergarten is implemented. The bajaj application is considered an innovation in a community-based educational transportation system. The limitations of conventional pick-up and drop-off systems in providing optimal efficiency, transparency, and safety form the basis of this research. This study employed a qualitative approach using a case study method, with data collected through observation, interviews, and documentation. The results indicate that the use of the online bajaj application improves service quality through features such as booking services, real-time location tracking,and notifications to parents, which enhance time efficiency, transparency, and a sense of security. Compared to commercial transportation services, the community-based service model allows for more controlled operational management. However, challenges such as low digital literacy among users, limited network infrastructure, and potential data security risks were also identified. Critically, this innovation contributes significantly to the development of the smart mobility concept in the education sector, although it still requires improvement in terms of system sustainability and user data protection.

Arnelita Ayu Az-zahwa; Herdiani Romadhona; Annisa Aulia Rahmah; Blezend Syahrira Rona Maynando; Yesha Verlita Evelin +3 more

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze the optimization of regional expenditure in the education sector of Surabaya City for the 2025 fiscal year in supporting regional development. The research uses a descriptive qualitative approach through observation, interviews, and documentation studies conducted at the Surabaya City Education Office. Data were obtained from relevant stakeholders involved in education budget management and supported by official documents related to policies and the implementation of education programs. The results show that the management of education expenditure has been aligned with the Regional Medium-Term Development Plan (RPJMD) and applies the money follow program principle, which prioritizes programs based on community needs and development priorities. Programs such as Regional School Operational Assistance (BOPDA), educational assistance for students, school infrastructure development, and community-based learning innovations have contributed to expanding access to education, improving the equity of educational services, and reducing dropout rates. In addition, the use of monitoring systems, periodic evaluation, and the involvement of multiple stakeholders in supervision has strengthened transparency and accountability in budget management. However, several challenges remain, including limited implementation time, procurement constraints, and economic conditions such as inflation. Overall, education expenditure in Surabaya has been managed relatively well in terms of effectiveness, efficiency, and accountability while still requiring continuous improvement

Siti Rahmadani; Yoga Prastiyo; Rania Shabira Aryani; Mochammad Isa Anshori

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The global rise in life expectancy toward the 100-year threshold has accelerated the emergence of the silver economy, significantly affecting organizational leadership structures, particularly in terms of succession stagnation risks and potential loss of institutional knowledge. This study aims to develop a comprehensive longevity leadership strategy to manage senior leaders and optimize leadership succession in the context of demographic transition. The research employs an integrative literature review with thematic analysis of reputable international and national journal articles published within the last five years. The findings reveal that effective longevity leadership strategies emphasize repositioning senior leaders from operational roles to strategic mentors through knowledge-sharing mechanisms and phased retirement approaches. Furthermore, successful succession in an aging workforce depends on role flexibility and the establishment of new psychological contracts that recognize and value the wisdom of senior leaders. This study contributes theoretically by proposing a dynamic succession model that bridges intergenerational gaps. Practically, it offers guidance for human resource practitioners in designing age-inclusive retention strategies and leadership transition policies.Overall, the proposed strategy supports organizational stability while fostering sustainable innovation through the optimal utilization of senior human capital.

Cut Risma Fandira; Zuraidah Zuraidah; Rusnaidi Rusnaidi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

Taufiq, Achmad; Lubis, Junaidi; Indrayani, Leni; Maria, Juliya

DINAMIKA HUKUM 2026 Universitas Stikubank

Organized cross-border crimes that deprive human rights, namely the Crime of Trafficking in Persons (TPPO), often use population migration routes as the main entry route. This research seeks to review how criminal law is applied to trafficking perpetrators who take advantage of immigration access, as well as uncover the obstacles that arise when law enforcement is carried out in the area of the Class II Immigration Office of TPI Belawan. This study adopts an empirical juridical approach with a qualitative analysis framework. Information collection was carried out through the review of regulatory documents and in-depth discussions with officials at the Class II Immigration Office of TPI Belawan. The research findings indicate that enforcement efforts against trafficking cases in the Belawan operational area rely on Law No. 21 of 2007 concerning the Eradication of Trafficking and Law No. 6 of 2011 concerning Immigration. It was identified that the modes of violation that often occur are falsification of travel documents and the abuse of residence permits to facilitate the sending of illegal migrant workers abroad. Significant obstacles faced include challenges in proving criminal elements, disconnection of the perpetrator network, and lack of synergy between law enforcement agencies in the port area. In closing, improving immigration surveillance capabilities and strengthening partnerships are important means to reduce the threat of human trafficking through the sea route in the Belawan area.

Giawa, Erniman; Palupiningtyas, Dyah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.

Mariana Dewi Sartika Mbu; Kristianus Jago Tute; Elvira Esperanza Sala

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid development of information technology requires adaptation across various business sectors, including small and medium enterprises (SMEs). BUMDes Poto Bo’o, located in Wolotopo Village, Ndona Timur District, still manages sales data manually using ledger books. This practice leads to several issues, such as data inaccuracies, lack of automatic inventory updates, and delays in report generation.This study aims to design and implement a basic necessities (sembako) sales information system for the BUMDes. The system development method used is the waterfall model, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system is developed using PHP programming language and MySQL database.The main features of the system include product management, customer management, transaction processing, tracking of incoming and outgoing goods, and real-time sales reporting. The results show that the developed information system improves transaction recording accuracy, enhances inventory data accuracy, and accelerates the sales reporting process.Therefore, the system is expected to improve the operational efficiency of BUMDes Poto Bo’o, support financial management transparency, and increase public trust in the performance of the village-owned enterprise.

Narendra Raffee Riady; Mufidah Mufidah; Tigor Wilfritz Soaduon Panjaitan

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

Martial arts training centers are essential facilities that support the technical, physical, and mental development of athletes. This study aims to identify the facility requirements and architectural design criteria for martial arts training centers in Surabaya. A qualitative descriptive method was employed, utilizing literature reviews, field observations, and interviews with relevant stakeholders. The findings indicate that the required facilities include a main training area, supporting spaces, and operational support facilities, all of which must be designed in accordance with the specific characteristics of each martial art discipline. Furthermore, the implementation of appropriate zoning systems and design criteria—such as flexibility, safety, comfort, and functional integration—plays a significant role in enhancing the effectiveness of the training environment. Properly designed facilities not only accommodate diverse training needs but also contribute to optimizing athlete performance. Therefore, a comprehensive architectural approach is necessary to ensure that martial arts training centers can function efficiently and sustainably in supporting long-term athlete development.

Ryan Rudyarta; Dodi Sugianto

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The role of ports as crucial nodes in the global supply chain positions the maritime sector as one of the most dynamic industries worldwide. This research analyzes the strengthening of business law support maritime sector integration to enhance port operational efficiency and the role of business law instruments in realizing the principle of fair competition within ports. This research employs a normative legal approach focusing on the study of existing legal norms and regulations governing port management and maritime integration. The strengthening of business law in the maritime sector plays a crucial role in improving port operational efficiency. A strong and well coordinated business law framework will create ports that are more efficient, competitive, and adaptive to the changing demands of the global market. Several key principles must be developed. First, rules on information disclosure and accountability to ensure transparency in port governance. Second, prohibitions against abuse of dominant positions and oversight of vertical integration to prevent anti-competitive practices. Third, clear contractual norms and governance structures for public private partnerships (PPP), including proportional risk-sharing mechanisms to ensure fairness and efficiency in infrastructure development. Fourth, multi-level governance alignment across national and regional authorities to prevent incentive distortions.

Fransisca Anggraeni; Ratna Septiyanti

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

Yohana Maritza Fatma Ayu Widyoputri; Anik Avitasari

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study discusses the four pillars of digital transformation that are currently changing the business landscape in Indonesia, namely the digital ecosystem, digital twin technology, open innovation framework, and agile transformation. This study aims to identify and explain the key concepts underlying digital business innovation and its impact on business development in the modern era. The method used is a literature study with descriptive analysis of various primary and secondary sources related to digital innovation. The findings show that the application of these four pillars drives operational efficiency, increased cross-sector collaboration, accelerated product and service innovation, and increased business competitiveness. The implications of this study emphasize the importance of adopting a holistic digital strategy for companies to survive and thrive in an increasingly competitive and dynamic market. By understanding and implementing these pillars of digital transformation, Indonesian businesses can leverage the latest technologies to create innovative and sustainable business models.

Ndabarishye, Patrick; Singh, Ajay Kumar

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

The retention of customers in the retail banking sector is a critical economic imperative; however, predictive modeling is frequently hindered by severe class imbalance and the “Black Box” nature of complex algorithms. This study proposes a Heterogeneous Stacking Ensemble framework integrating XGBoost, CatBoost, and Random Forest base learners with a Logistic Regression meta-learner to forecast customer attrition. To overcome the pervasive “Majority Class Bias,” we introduce a “Dual-Imbalance Defense” that synergizes the Synthetic Minority Over-sampling Technique (SMOTE) with algorithmic cost-sensitive penalization. Furthermore, moving beyond standard accuracy metrics, the framework mathematically derives a dynamic classification threshold to guarantee a strict 0.90 recall rate, actively optimizing the capture of at-risk capital. Model opacity is addressed through the integration of a SHapley Additive exPlanations (SHAP) TreeExplainer. This cooperative game theory approach provides localized, patient-level “Reason Codes” for regulatory compliance and reveals global systemic vulnerabilities, including non-linear drivers such as the “Product Paradox.” Achieving a 0.90 recall rate and an AUC of 0.8654, this framework provides a statistically robust and operationally transparent tool for targeted customer retention.

Asep Munir Hidayat; Tubagus Hidayatulloh

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Community service at Toko Entus Collection aimed to improve operational efficiency and sales through the implementation of a digital system. Students actively participated in managing social media, online promotions, and digital stock monitoring. Observations showed that digital media can disseminate product information widely, enhance consumer interaction, and support sales growth. Challenges included limited digital knowledge of the store manager, limited time for promotions, and inconsistent consumer responses. Direct guidance, socialization of digital media use, and adjustment of promotional strategies helped overcome these challenges. Students’ hands-on experience allowed the application of digital marketing theory to real business situations, while store managers benefited from improved operational performance. Therefore, this community service provides dual benefits: practical learning for students and increased competitiveness for SMEs.

Ulul Imi; Eko Wahyu Santoso; Abdur Rohman Wakhid; Gading Wilda Aniriani; Fajar Dwi Kurniawan +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

Hidayatullah Ruslan; Eliyah Acantha Manapa Sampetoding; Yulita Sirinti Pongtambing

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

In the era of digital transformation, the utilization of information technology in business activities has become an important factor in improving operational efficiency and effectiveness. Dzikri Baby Shop, a business engaged in the sale of baby equipment, still faces challenges in managing sales transactions and inventory manually, which may lead to recording errors, process delays, and less optimal customer service. This study aims to design and develop a sales information system for Dzikri Baby Shop to support digital transformation in its business processes. The system development method used in this research is Rapid Application Development (RAD), as it enables software to be developed in a relatively short time through an iterative approach and active user involvement. The system developed includes product data management, sales transaction processing, inventory control, and report generation. The testing results using the Black Box Testing method show that all system features function in accordance with user requirements. Therefore, the implementation of this sales information system is expected to improve operational efficiency, accelerate transaction processes, minimize errors in data management, and enhance the quality of customer service.

Isnaini Nurwahyuni; Jessica Juan Pramudita; Dwi Rochmayanti

Journal of Health Sciences, Public Health and Pharmacy 2026 International Forum of Researchers and Lecturers

This study aims to design and develop a functionally efficient and operationally effective Internet of Things (IoT)-based air quality monitoring system for radiology departments. The system utilises a DHT22 sensor integrated with an ESP32 microcontroller to monitor the temperature and humidity of diagnostic rooms in real time, and to display the data via the UdaraKu mobile application. The research method employed a quantitative experimental approach focused on measuring system performance, specifically the accuracy of the temperature and humidity sensors. The research model used was the Research and Development (R&D) method, aimed at transforming conventional air quality monitoring in radiology into a real-time digital system based on IoT. The research results indicate that the IoT-based monitoring system is capable of maintaining room temperature and humidity stability within the ideal range, namely 22–24°C and 50–60% RH, in accordance with international standards. This improvement in environmental stability has a direct impact on reducing noise in digital radiography images, as evidenced by an increase in the Signal-to-Noise Ratio (SNR). Instrument validation demonstrated a high level of reliability with a Cronbach’s Alpha value of 0.848, reinforcing the reliability of the data and the system. Overall, the IoT-based air quality monitoring system has proven effective in controlling noise in digital radiography images, improving the quality of diagnostic services, and supporting patient safety principles and operational efficiency within radiology departments.

Tofan Rinaldi; Muhammad Jadid Khadavi

Moral : Jurnal kajian Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The study of takhrij al-hadith plays a crucial role in hadith scholarship, involving the tracing of transmission sources and evaluating the authenticity of sanad and matn through systematic analysis. In contemporary studies, differences in scholars’ approaches have led to variations in hadith classification and epistemological orientation. However, comparative research examining methodological criticism, epistemological foundations, and operational procedures of modern takhrij remains limited. This study aims to critically compare the methodologies of Muḥammad Nāṣiruddīn al-Albānī and Muqbil bin Hādī al-Wādiʿī, focusing on their evaluation of sanad and matn. Using a qualitative approach with an integrative literature review, this research analyzes primary works and relevant academic sources. The findings reveal three main epistemological patterns: independent reasoning through cross-narration, methodological caution based on classical authority, and a shared reliance on jarḥ wa taʿdīl. These differences influence hadith classification and reflect varying depths of criticism. The study shows that contemporary hadith criticism forms an epistemological spectrum rather than a strict methodological divide. It also highlights implications for religious practices, including the Megengan tradition in Java, which adapts to socio-economic contexts, and enriches comparative studies in hadith methodology.

Betti Angraini; Yursal Yursal; Yuna Sutria

Logistics and Supply Chain Insights 2026 Indonesian Maritime Researchers and Lecturers

This research focuses on identifying how PT. Pertamina Trans Kontinental Marine Dumai processes permits for loading dangerous goods in bulk liquids in the Dumai region. The process begins when the ship notifies the ship of the hazardous cargo to be loaded. Afterward, the operational team or external services department prepares application documents to be submitted to the authorized agency, namely the Dumai Harbormaster's Office. The application process requires payment of fees included in Non-Tax State Revenue (PNBP). As a national shipping company, PT. Pertamina Trans Kontinental Marine Dumai also emphasizes the importance of fostering good cooperation with relevant agencies. This action is taken as a strategic step to ensure the proper handling of dangerous goods. Complete documentation is crucial in this licensing process. Required documents include a permit application letter and a dangerous goods manifest. The completeness and accuracy of these documents are crucial for the smooth running of the permit application process, while ensuring that each stage complies with applicable regulations.

Yut Indah Sitohang; Suratni Ginting; Lilis Lilis

Logistics and Supply Chain Insights 2026 Indonesian Maritime Researchers and Lecturers

Ship berthing and departure planning is one of the crucial aspects in supporting the operational effectiveness of shipping companies. This study aims to analyze the important role of planners in ship berthing and departure activities in supporting marketing activities at PT. Nusantara Pasifik Sentosa Belawan. The method used in this research is a descriptive qualitative approach through observation and documentation study. The findings indicate that well-planned and coordinated ship berthing and departure activities provide a significant contribution to customer satisfaction, delivery punctuality, and the company’s image in the eyes of business partners. Effective planning also helps the company maintain service reliability and improve operational efficiency in port activities. However, several obstacles were identified, including lack of coordination between departments, limited information flow, and schedule disruptions caused by external factors such as weather conditions and port congestion. These challenges can affect the smoothness of operational activities and indirectly influence the company’s marketing performance. Therefore, strategies are required to improve human resource competencies, enhance digital communication systems, and strengthen cross-sector collaboration. With a well-structured planning system, PT.Nusantara Pasifik Sentosa is expected to improve its service quality and increase its competitiveness in the national shipping industry.