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Dina Oktalia Putri; Ardi Mustakim

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Palm wine (tuak) is a traditional fermented beverage that is prone to microbial contamination, thus requiring natural alternatives with antibacterial properties. This study aimed to determine the effectiveness of Curcuma xanthorrhiza (temulawak) extract in inhibiting microbial growth in tuak samples. The method used was the disc diffusion test with three extract concentrations, 25%, 50%, and 100%. The tuak samples were first femented, serially diluted, and inoculated on Nutrient Agar (NA). Sterile paper discs soaked in each extract were placed on the medium surface and incubated at room temperature for 24 hours. The results showed no visible inhibition zones around the discs at any concentration tested. The conclusion of this study is that temulawak extract at concentrations of 25–100% did not demonstrate antibacterial activity against microorganisms in tuak samples. This study serves as a foundational evaluation of natural antibacterial agents and highlights the need for further optimization of extraction techniques or targeted testing on specific bacterial isolates.

Zulfa Zachri Wahyudi; Nurdiana Siregar; Rora Rizky Wandini

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to identify the numeracy ability of grade I students of Madrasah Ibtidaiyah Based on Cognitive Level. The research method used is quantitative with a descriptive approach. The population used by all students of MIN 4 Medan. Sampling from the population used the Issac Michael technique which obtained a result of 249 from the entire population. Furthermore, samples were taken using cluster sampling which was specifically for classes I, A and I B, a total of 56. The test instrument is in the form of an objective description of the "filling" and the results are in the form of scores. The data analysis in this study is a descriptive quantitative data analysis. The results showed the numeracy ability of students in class I MIN 4 Medan, namely: 1) the level of remembering for the "high" category was 37 students or 75.51%; for the "medium" category: there are 4 students or 8.16%; and the "low" category there are 8 students or 16.32%. 2) the level of understanding for the "high" category was 28 students or 57.41%; the "medium" category has 16 students or 32.65%; and the "low" category there are 5 students or 10.20%. 3) the application rate for the "high" category was 18 students or 36.73%; the "medium" category has 29 students or 59.18%; and the "low" category has 2 students or 4.08%. The implication in this study is to increase the practice of contextual questions and carry out game-based learning.

Muhammad Raghid Alfatiy; Raihan Ade Ghuffar; Reni Ria Armayani Hasibuan

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The purpose of this research is to examine how production costs factor into producer choices, particularly those pertaining to output volume, selling price estimation, and company growth strategies.  The research examined micro and small business players in Kediri Regency, East Java, employing a descriptive quantitative technique.  The findings demonstrate that the production cost structure, particularly the preponderance of variable costs, considerably affects the quantity of output and the margin for price adjustment.  It has additionally been demonstrated that saving money encourages manufacturers to take risks and grow their companies.  Moreover, management accounting-based cost tracking, waste reduction, and sourcing local raw materials are all cost management tactics that impact a company's strength and ability to compete.  Producers' long-term strategic decision-making is therefore influenced by effective production cost management, which in turn affects operational sustainability.

Wahyudin Wahyudin; Grace Christien Sumakul

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study is secondary data sourced from the publication of financial reports and annual reports on the website www.ojk.go.id. Hypothesis results Based on the phenomenon of ROA, NPL, LDR graphs showing fluctuating NPL and CAR results in the 2020-2024 period still show fluctuating results in the 2020-2024 period. The lack of openness, ineffective supervision carried out by the Institution on managers will result in financial manipulation by managers which will later affect the decline in the company's financial performance. Insufficient DKI supervision causes GCG not to run optimally. Weak DD performance is indicated by the absence of openness principles between DD and shareholders. The existence of fraudulent practices, one of which arises from the performance of the KA which is dishonest or not independent.

Roma Agnesia Pasaribu; Hendrik Putra Lombu; Bayu Teta

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of Online Customer Review and Online Customer Rating on the Loyalty of Gen Z consumers on the Shopee e-commerce platform in Medan City. The research method used is quantitative with a sample size of 55 respondents. Data were analyzed using multiple linear regression with the assistance of SPSS version 26. Validity and reliability tests indicated that the research instruments were valid and reliable. Classical assumption tests, including normality, multicollinearity, and heteroscedasticity, were met. The regression analysis results showed that Online Customer Review and Online Customer Rating have a positive and significant effect on Consumer Loyalty, both partially and simultaneously. The Adjusted R Square value of 0.263 indicates that these two variables explain 26.3% of the variation in consumer loyalty.

Rismawati Rismawati; Anggi Maulana; Shavira Nafa Dilla; Supriyanto Supriyanto; Siti Nuraini

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the application of Organizational Theory at PT Kereta Api Indonesia (Persero) in the context of organizational communication, organizational culture and employee performance. PT Kereta Api Indonesia as a state-owned company engaged in the transportation sector has unique challenges and opportunities in managing its human resources and operations. Through a qualitative approach, this study collected data from interviews with managers and employees, as well as analysis of internal company documents. The results of this study indicate that effective communication and a strong organizational culture contribute significantly to improving employee performance. In addition, the implementation of clear organizational values ​​and ongoing training are key factors in creating a productive work environment. This study is expected to provide insight for PT Kereta Api Indonesia management in optimizing organizational strategies to achieve better company goals.  

Iren Mailuhu; Nurlaela Eva Puji Lestari; Sudirja Sudirja

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Iren Mailuhu (64210645), The Influence of Competency and Work Discipline on Employee Performance at PT. PLN (Persero) Customer Service Implementation Unit (UP3) Depok PT. PLN (Persero) PT. PLN (Persero) is a company owned by the state. The task of this company is to provide electricity distribution services and organize its main service units into several parts that are appropriate to the electric power system, such as generation, transmission and distribution. PT. PLN (Persero) in managing human resources needs to pay attention to the competency and work discipline of each employee in order to produce employees who are of good quality and superior performance. This research aims to determine the influence of competence and work discipline on employee performance at PT. PLN (Persero) Customer Service Implementation Unit (UP3) Depok. The research method used is a quantitative method with data collection using saturated samples or non-probability sampling. A total of 56 respondents were sampled and the data obtained was processed using SPSS version 27 with multiple linear regression analysis techniques, The results of the analysis show that Y = 6.651, X1 = 0.625, Based on the coefficient of determination test, it was found that the two independent variables had an influence of 68.1% on employee performance.

Lika Mawardani; Yanto Yanto

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of the digital era brings new challenges and opportunities for micro businesses, especially in pricing bamboo handicraft products in Lembur Awi. The phenomenon of easy access to information and digital marketing makes it easier for consumers to compare prices, so pricing strategies become a crucial factor in maintaining business competitiveness. This study aims to analyze the pricing strategy applied by bamboo handicraft micro businesses in Lembur Awi, identify factors that influence pricing, and understand the influence of digital platforms on the pricing strategy. The research method used was a qualitative approach with a case study, involving in-depth interviews, observation and documentation as data collection techniques. The results showed that businesses use a pricing strategy based on the calculation of production costs adjusted to market conditions and digital competition. The utilization of digital platforms such as social media and e-commerce provides opportunities to expand the market while demanding adaptation of pricing strategies that are more flexible and responsive. Good financial management and integrated administrative systems also play an important role in making effective pricing decisions. This research concludes that a combination of costing, utilization of digital technology and product innovation is key to the success of bamboo craft businesses in the dig era.

Veronika Christine Mevelia; Devina Shava Amalia; Tries Ellia Sandari

Riset Ilmu Manajemen Bisnis dan Akuntansi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Corruption is a structural problem that continues to hamper development and equitable welfare in Indonesia. The data sources used consist of 13 national scientific journals, 3 reports from non-governmental organizations (ICW, KPK, TII), and 4 credible mass media outlets (Kompas, Tempo, CNBC Indonesia, and BBC Indonesia) published between 2019 and 2025. The purpose of this article is to evaluate the consistency and institutional challenges in anti-corruption efforts, as well as to recommend strengthening the integrity system in public policy governance in the future. Based on an analysis of three strategic cases—e-KTP, COVID-19 social assistance, and the free lunch program—the role of the Corruption Eradication Commission (KPK) shows a transformation from a repressive approach to a more preventive and systemic one. In the e-KTP and social assistance cases, the KPK emphasized its strong law enforcement function, while in the free lunch program, the KPK positioned itself as a strategic supervisor from the planning stage to prevent potential irregularities.

Ita Purnama; Aida Zulwahidah; Dwi Rahmadani Kadiri

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

UMKM Bakso 43 located in Jatiwangi Village is one of the micro businesses in the culinary field that sells meatball products at home. This business experiences obstacles in production consistency and limited marketing strategies. This study aims to analyze the production and marketing strategies of UMKM Bakso 43 and provide solutions and directions for future development. The research method used is descriptive qualitative through observation, interviews, and direct assistance. The marketing strategy focused on in this study is through the Facebook social media platform. The results show that production efficiency can be increased through production rescheduling and recording raw materials, while digital marketing through Facebook can significantly increase consumer reach. This study concludes that collaboration between strengthening production management and simple digital marketing can be the main driver of UMKM development

Wishnu Angga Yudha

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The development of the banking sector has led to an increase in the processing of customers' personal data, which can pose a risk of data misuse. One of the efforts to prevent this is the implementation of data minimisation, which emphasises that the personal data collected must be relevant, limited, and consistent with the legitimate purposes of processing, as well as transparent in accordance with the provisions of Article 27 of Law No. 27 of 2022 on Personal Data Protection (PDP Law). This study employs a normative legal analysis method with a descriptive-analytical approach, incorporating transformative legal theory and privacy rights protection to examine the application of the data minimisation by banks. The findings indicate that excessive data collection practices still frequently occur and may violate customers' privacy rights. Therefore, banks are required to disclose the types and relevance of customer data, conduct regular mapping and evaluation of the data required, and implement selective and secure information technology systems. This implementation constitutes banks' compliance with data protection principles, particularly security and accountability. Additionally, active customer involvement and oversight by authorities are crucial factors in ensuring the effectiveness of data minimisation implementation in the banking sector.

Suif Al-Adawiyah

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The revision of Law No. 34 of 2004 concerning the Indonesian National Armed Forces (TNI Law) on March 20, 2025, particularly regarding the expanded placement of active military personnel in civilian positions, has sparked concerns about the return of Dwifungsi ABRI. This study critically analyzes whether this expanded role can be categorized as a New Style Dwifungsi and its implications for democratic consolidation in Indonesia. Employing a qualitative descriptive approach with a literature review, this research examines the historical roots of Dwifungsi ABRI, the crucial changes in the 2025 TNI Law revision, and analyzes the concerns of civil society and academics. The findings indicate the potential weakening of civilian supremacy, a decline in military professionalism, and accountability issues. International comparative studies underscore the importance of civilian supremacy and military neutrality in a democracy. The conclusion emphasizes the necessity of upholding democratic integrity and civilian supremacy through transparency and strict accountability in any military placement within the civilian sphere.

Rusmiati Rusmiati; Alya Putri Aiska; Dwi Citra Haryati; Thamara Idil Fitri Marliana

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Small and Medium Enterprises (SMEs) have an important task in supporting national economic growth, creating jobs and supporting income redistribution. However, SMEs still experience various obstacles that can disrupt their competitiveness and development. This research aims to analyze and identify the main obstacles experienced by SMEs. The research method used in this research is descriptive qualitative. The research results stated that the obstacles experienced in optimizing the development scheme were time and motivation. Apart from thet, the entrepreneur is willing to put into practice what he has learned from training or mentoring in business management.

Nur Pratama Julianto; Natal Indra

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of social media on consumer behavior in online purchases among Generation Z, focusing on the Shopee e-commerce platform. Generation Z, which is the age group born between 1997 and 2012, is known to be an active social media user, which influences their purchasing decisions. Through a survey conducted on Shopee users from Generation Z, this study identified factors that influence consumer behavior, including the influence of advertising, product reviews, and interactions with influencers on social media. The results of the study show that social media plays a significant role in shaping the preferences and purchasing decisions of Generation Z. Interesting advertisements and positive reviews from other users on social media can increase purchasing interest, while interactions with influencers can provide additional trust in the products offered. This study provides important insights for marketers to design effective and relevant marketing strategies with Generation Z consumer behavior in the digital era.

Firnaa Salimah; Dini Khaerina Azahra; Friska Fitriani; Ana Tri Wahyuni

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The skincare and cosmetics industry continues to grow as public awareness of self-care and beauty trends increases. However, the widespread use of single-use packaging in cosmetic products raises new issues in the context of environmental sustainability. This issue drives the importance of understanding how consumer perceptions of sustainability and other product attributes influence purchasing decisions. This study aims to analyze the effect of perceptions of packaging sustainability, environmental awareness, product price, and packaging design on purchasing decisions for Wardah cosmetic products. This study used a quantitative approach with a survey method of 111 respondents and analyzed using multiple linear regression. The results showed that packaging design and perceived packaging sustainability had a significant effect on purchasing decisions, with packaging design as the most dominant factor. In contrast, the variables of environmental concern and product price do not have a statistically significant effect. The model used explains 65.37% of the variation in consumer purchasing decisions. This study indicates that consumer decisions are more influenced by visual aspects and sustainability values that are explicitly communicated through packaging. This study supports the Theory of Planned Behavior (TPB) framework and provides a practical contribution for cosmetics manufacturers in designing sustainable packaging strategies.

Dini Endang Puspita; Nur Syamsiyah

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

The development of the MSME sector plays an important role in driving national economic growth. Marketing and utilization of QRIS technology are factors that can increase business development, especially amidst tight competition and low adoption of digital payment systems. This study aims to determine the effect of marketing and utilization of QRIS technology on the development of the MSME sector. The research method used is quantitative with a population of MSMEs in the culinary sector in 15A Iringmulyo Metro Timur. The sample consisted of 50 respondents, determined through the Slovin formula with the Simple Random Sampling technique. The results of the study showed that partially, marketing has a positive and significant effect on the development of the MSME sector, the utilization of QRIS technology has a positive and significant effect on the development of the MSME sector. Simultaneously, both variables have a positive and significant effect on the development of the MSME sector. These findings indicate that optimizing marketing strategies and utilizing digital payment systems are important factors in supporting the sustainability and growth of micro, small, and medium enterprises in the area.

Amalia Fauziah Rahmah

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

This study aims to analyze the role of New Service Development (NSD) in tax service innovation through a case study of the development of the Coretax application at KPP Pratama Bandung Cicadas. The research method used is a descriptive qualitative approach with an in-depth interview approach to stakeholders at KPP Pratama Bandung Cicadas. The results of the study indicate that the development of the Coretax application plays a significant role in increasing the efficiency and transparency of public services in the taxation sector. This application not only simplifies the core business processes of tax administration, from taxpayer registration, SPT reporting, tax payments, to tax audits and collection. But also, it allows for better supervision of tax activities. In the context of NSD, this innovation illustrates how technology-based service updates can drive modernization and meet the increasingly complex needs of society. The positive impact of this innovation is seen in the ease and efficiency for taxpayers. Through one integrated system, taxpayers can access and manage all tax administration services practically.

Luthfia Kurindra Fitri; Anissa Prameswari; Irene Rambu Padu Djabu

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

Regulation plays an important role in the public sector as a legal foundation and reference in the implementation of governance. This article discusses regulation and its developments in the public sector of Indonesia, highlighting its functions, purposes, dynamics, and challenges in its implementation. Regulation aims to create legal certainty, enhance bureaucratic efficiency, protect public interests, and ensure the quality of public services. Over time, regulation has undergone significant changes, especially after the era of reform and digitalization, which has encouraged increased transparency through e-government and technology-based services. However, the implementation of regulations still faces obstacles such as overlapping rules, weak policy evaluation, and low public legal literacy. These challenges demand reforms that are not only normative, but also strengthen institutional capacity and public participation. Information technology is also an important tool to support adaptive and responsive regulations to the needs of the community. Through a literature review and policy analysis, this article concludes that sustainable regulatory reform is needed to support better, efficient, and public service-oriented governance that is fair and accountable.

M. Rafly Febryansyah; Khairiyah Fikri Azzahra; Akmalul Hajja; Rukaini Rukaini; Husni Kamal

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

This study aims to determine the innovation of musyarakah contracts in Islamic Banking, Hadith Perspective and its Relevance to Modern Practices. This study uses a descriptive qualitative method through a literature study method, with secondary data in the form of the Qur'an, hadith, and related literature. The analysis was carried out using the syarah maudhui (thematic) method of relevant hadiths. The research findings show that musyarakah values such as justice, transparency, trust (amanah), and the prohibition of betrayal and usury are the ethical and spiritual basis for Islamic banking operations. The application of the musyarakah concept today, including in the form of schemes such as musyarakah mutanaqisah and working capital financing, has encouraged innovation and flexibility in Islamic financial products.

Opi Yanti; Daspar Daspar

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

One type of MSME that assists individuals in meeting their basic needs is the grocery store. The presence of small grocery stores greatly strengthens the local economy, especially in rural areas. Conventional grocery stores still survive and make a significant contribution to the local economy, despite the presence of several more contemporary retail companies in recent years. This study aims to evaluate the strategies used by MSME "Warung Bunda Dirga," including social media advertising, digital delivery services, customer service, product selection and styling, and more. Using SWOT analysis, business owners can plan product development, optimize competitive advantages, anticipate emerging threats, and take advantage of market opportunities to increase customer satisfaction, by thoroughly understanding Warung Bunda Dirga's strengths, weaknesses, opportunities, and threats, owners can make strategic decisions that drive the growth and sustainability of the company. It is expected that the strategies used will increase the company's sales and profitability in the long run. For this qualitative study approach, data was collected through direct interviews. In the face of the explosive expansion of minimarkets and the increasing number of competitors, the owner of Warung Bunda Dirga must devise strategies that can maintain customer loyalty and ensure the survival of the company in the long run.