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Rizky Adiansyah; Selamet Rahmadi; Jaya Kusuma Edy

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

This study aims to analyze the socio-economic characteristics, income levels, and welfare levels of business actors at Lake Sipin Tourism, Jambi City. A descriptive survey approach was employed, involving 50 business actors as the sample selected through a saturated sampling technique. Data were collected using structured questionnaires, while descriptive analysis based on criteria established by the Central Statistics Agency was applied as the primary analytical tool. The findings reveal that the socio-economic profile of business actors is predominantly female, with an average age of 42 years, a senior high school educational background, and operating food-based businesses independently with considerably limited capital. In terms of income, the average monthly net income of Rp2,486,000 falls within the moderate category according to the Central Statistics Agency criteria, although 40% of respondents still belong to the low-income group. Meanwhile, the welfare level was measured through the proportion of food consumption expenditure relative to total household expenditure, which reached 48.41% per month, placing the majority of business actors within the moderate welfare category overall.

Wicky Aulele; Yerimias Manuhutu; Izaac Tonny Matitaputty; Sondang Siahaan

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the problem of the open unemployment rate in Maluku Province which is still fluctuating, where the influence of human capital indicators such as the Average Years of Schooling and the Gross Enrollment Rate of Senior High Schools as well as economic policies such as the Provincial Minimum Wage often show results inconsistent with theory, thus requiring further empirical studies to determine their influence in the region. The purpose of this study is to analyze and determine the partial and simultaneous effects of the average years of schooling, the gross enrollment rate of senior high schools, and the provincial minimum wage on the open unemployment rate in Maluku Province. The method used is quantitative with secondary data in the form of time series from 2015 to 2024 sourced from the Central Statistics Agency (BPS) of Maluku Province, and analyzed using multiple linear regression techniques. The results show that the average years of schooling have a negative and significant effect, while the gross enrollment rate of senior high schools and the provincial minimum wage each have a positive insignificant and negative insignificant effect on the open unemployment rate. Simultaneously, the three variables also have no significant effect. The implications of these findings confirm that increasing the average length of schooling is a key factor in reducing unemployment, but policies related to minimum wages and high school participation need to be reviewed and combined with other policies to be more effective in addressing unemployment in Maluku Province.  

St.Nur Eni; Nurul Annisa; Astri Annur Qalbi; Risman Abdi Rapiuddin; Rahmi Rahayu

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Introduction:. In the group of elementary school children, dental and oral health is a common problem, almost 90% of school-age children worldwide suffer from dental caries. Objective: To prevent cavities with Art and Fissure Sealent at students.Methods: Applying Art and Fissure Sealant actions to prevent cavities in children directly so that the caries process stops or does not continue .Results: All fourth-grade students at the SPF Unit of SD Inpres Karuwisi I Elementary School participated in a socialization session aimed at providing an understanding of tooth decay prevention. An initial examination of 21 students revealed that 10 required fissure sealants, while 5 required ART, the fissure sealant technique was successfully implemented on all 21 students, with no reported complications or side effects. Furthermore, ART was successfully implemented on 5 students, with all students feeling comfortable and experiencing no significant pain during the procedure. Conclusion: The series of activities for early prevention of cavities with art and fissure sealant at the SPF UPT of SD Inpres Karuwisi I have been successfully implemented and the students feel comfortable and do not experience significant pain during the procedure.

Ni Made Yusmini; Wisnu Ardiansyah; Ni Putu Yuli Tresna Dewi

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the impact of human resource quality, as measured by indicators from the Human Development Index (HDI), on economic growth in Denpasar City, Bali. This study utilizes quantitative secondary data collected from the Central Statistics Agency (BPS) for the period 2013 to 2021. This data includes a new method for calculating average years of schooling, life expectancy at birth, per capita expenditure, and economic growth. This study uses panel data regression from five provinces in Denpasar City, Bali, applying classical assumption tests, hypothesis tests, and coefficients of determination. Individually, education level has a significant and negative effect on economic growth in Denpasar City, Bali. Health does not show a significant and negative effect on economic growth in Denpasar City, Bali. While economics has a significant and positive effect on economic growth in Denpasar City, Bali. All three independent variables simultaneously have a significant impact on economic growth in Denpasar City, Bali. The most influential variable is economics.

Jafar Syahbuddin Ritonga

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Improving the quality of Islamic boarding school education is essential to meet the demands of modern times and global competition. These institutions are expected not only to produce academically capable students but also those with strong character, noble morals, and spirituality. A key factor influencing the quality of Islamic boarding school education is the organizational commitment of human resources, particularly educators and educational staff. This study examines the role of human resource commitment in enhancing the quality of Islamic boarding school education, using a library research method by reviewing books, journals, and previous studies on organizational commitment and education quality. The findings highlight that organizational commitment, expressed through affective, normative, and sustained commitment, significantly impacts education quality. These dimensions encourage educators and staff to work professionally and responsibly, focusing on quality in both learning and management. Additionally, pesantren leadership and an organizational culture rooted in Islamic values further strengthen this commitment, leading to a positive and sustainable impact on education quality. The study concludes that fostering strong organizational commitment is crucial for improving pesantren education, urging managers to prioritize human resource development through effective management, visionary leadership, and a conducive organizational culture.

Latifah Asmul Faoziah; Maimun Sholeh

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of social media advertising exposure and digital financial literacy on consumptive behavior, with self-control as a mediating variable among 11th grade high school students in Kotabumi Selatan District. This quantitative study involved 267 respondents from five public and private high schools selected using proportional sampling techniques. Data were collected through structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that exposure to social media advertising has a significant positive effect on consumptive behavior, indicating that higher advertising exposure increases students’ tendency toward excessive consumption. However, advertising exposure does not have a significant effect on self-control. Digital financial literacy has a significant positive effect on self-control, but does not directly influence consumptive behavior. Furthermore, self-control has a significant negative effect on consumptive behavior and plays a mediating role in the relationship between digital financial literacy and consumptive behavior. These findings confirm that strengthening digital financial literacy is crucial for improving adolescents’ self-control and reducing consumptive behavior in the digital era.

Muh Sahidun; Faizal Yudhi Nugroho; Muamar Riza Pahlevi; Fajar Sigit Kusumajaya

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Bullying in secondary schools is a serious issue that affects students’ psychosocial well-being and academic achievement, and significantly disrupts the learning climate and the quality of social relationships among students. This community service activity aimed to implement the Child-Friendly School Program through anti-bullying socialization at SMA N 1 Kersana in order to enhance the understanding and commitment of all school members in creating a safe, inclusive, and sustainable learning environment. The method employed a participatory approach, including needs assessment, interactive socialization sessions, focus group discussions, case simulations, and structured evaluation using pre-test and post-test instruments. The results indicated a 23% increase in participants’ understanding based on the comparison of scores before and after the intensive implementation of the program. Furthermore, a “Bullying-Free School” declaration was established along with a plan to strengthen the Violence Prevention and Handling Team as a more systematic sustainability strategy. These findings confirm that participatory-based socialization effectively reinforces the implementation of the Child-Friendly School Program and fosters a safe, inclusive, sustainable, and responsive school culture that supports students’ positive character development.

Viki Bayu Mahendra; Ghufron Ali Sya’bana

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This community service program was initiated in response to the need to strengthen collaboration between parents and schools in fostering character development and noble morals among elementary school students. The main issue addressed was the lack of structured and sustainable educational collaboration between parents and the school in supporting character-building practices. The program aimed to develop a participatory and reflective collaboration model through a systematic parenting initiative. A qualitative participatory approach based on community engagement was employed, consisting of needs assessment, joint discussion and planning, parenting program design, workshops and Focus Group Discussions (FGDs), mentoring and monitoring, as well as evaluation and reflection. The results highlight significant improvements in two-way communication between parents and teachers, increased collective awareness of the family’s strategic role in character education, and the establishment of a regular communication forum as a new social structure within the school community. Positive changes were also observed in parenting practices, including the implementation of positive discipline and empathetic communication at home aligned with school values. The emergence of local parent leaders further strengthened program sustainability. Overall, the participatory educational collaboration model proved effective in promoting social transformation and reinforcing sustainable character and moral development among students.

A. Fahrur Rozi; M. Romli Muar; Nur Ridwan; Ardhelia Setyo Rismalda

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Physical education in schools is still dominated by the introduction of popular sports, thus limiting students' sports literacy and opportunities for early childhood sports development and development. This condition results in less than optimal development of students' overall potential. This community service activity aims to encourage increased sports literacy, the formation of active lifestyle habits, and the emergence of the embryo of woodball athlete development at the school level. The method used is a library-based community service with data collection techniques through book reviews, scientific journals, research reports, and various relevant literature related to student development, sports development, and the introduction of woodball. The data obtained were analyzed using content analysis techniques to identify patterns, concepts, and relationships between variables. The results of the community service indicate that the introduction of woodball as an alternative sport has significant potential to increase sports literacy, support character development, develop motor skills, and encourage more inclusive and sustainable sports development in the school environment.

Maria Viviana Nurak Lewar; Sahrul Hidayat; Tibertha Archangela Ghiriani; Helena Aprilia Andini; Agustinus Irfanto +1 more

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

This report aims to describe the application of transformational leadership and its influence on the organizational communication climate at the St. Francis Xaverius Maumere Forestry and Arts Vocational School. Using a descriptive narrative method through interviews and observations, this report illustrates how principals are implementing transformational leadership in school management. The results of the study show that school principals are able to provide inspiration through example, motivation, and continuous support to teachers and education staff. This leadership practice is reflected in the giving of trust, the involvement of teachers in decision-making, and the encouragement to innovate in the learning process. The organizational communication climate in schools is considered open, transparent, and supportive, so that teachers and staff feel comfortable conveying ideas, criticisms, and suggestions without fear. Effective communication between leaders, teachers, and staff helps strengthen teamwork and increase a sense of ownership of the school's vision and mission. Thus, transformational leadership plays an important role in creating a positive organizational communication climate and supporting the improvement of performance and quality of education in schools.

Muhammad Akhdan Bahy; Pani Akhiruddin Siregar

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The 2025 Independent Community Service Program (KKN) of the University of Muhammadiyah North Sumatra was held at SD Negeri 102028 Sei Parit, Sei Rampah District, Serdang Bedagai Regency. Sharia financial education from an early age is an important step in shaping a generation that is financially literate and has Islamic morals. This study aims to describe the process and results of Islamic financial education activities through the “Saving from an Early Age” program for students at State Elementary School 102028 Sei Parit, Sei Rampah District, Serdang Berdagai Regency. The implementation method used a participatory approach with direct observation, counseling, mini banking simulations, and educational games. The results of the activity show that students are able to understand the basic concepts of saving, recognize the prohibition of usury, and show a high interest in saving consistently. This activity also succeeded in fostering basic Islamic financial literacy, especially in the context of wise pocket money management. This study recommends that similar programs be carried out continuously through collaboration between schools and Islamic financial institutions.

Rahmad Hari Setiyono; Mahendra Adhi Nugroho

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

This study analyzes the influence of Digital Marketing, E-Commerce, and Entrepreneurship Education on the entrepreneurial interest of vocational high school students in Malinau Regency and the moderating role of Entrepreneurship Education. The research method used a quantitative ex post facto approach with PLS-SEM analysis through SmartPLS 4.0 on 261 respondents in grade XII. The results show that Digital Marketing has a positive and significant effect on Entrepreneurial Interest, while E-Commerce has a positive but insignificant effect. Entrepreneurship Education has the strongest and most significant effect on Entrepreneurial Interest. Entrepreneurship Education negatively moderates the relationship of Digital Marketing, but positively and significantly strengthens the effect of E-Commerce on Entrepreneurial Interest. These findings emphasize the importance of practice-based entrepreneurship education and the integration of digital skills in enhancing students' entrepreneurial interest in the digital era.

Sita Masirri Nurviani; Ulil Albab; Heri Sutopo

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze how the integration of Islamic economic values operates in the management of School Operational Assistance (BOS) funds in Islamic schools and to identify supporting and inhibiting factors, as well as stakeholders’ perceptions regarding the application of sharia values in financial administrative practices. The research employs a qualitative descriptive approach using data reduction, data display, and conclusion drawing stages. The findings reveal that Islamic economic principles such as amanah (trustworthiness), sidq (honesty), al-‘adl (justice), and mas’uliyyah (accountability) have been internalized within the organizational culture and individual behavior of school managers, although not yet fully institutionalized. Supporting factors include religious leadership, Islamic ethical organizational culture, and community participation, while the main constraints involve limited human resources, low literacy in sharia accounting, and the absence of a faith-based monitoring system. Stakeholders demonstrate a strong moral awareness of sharia values but with limited technical understanding. The study concludes that effective integration requires synergy between spiritual values, technical capacity, and institutional policies to establish transparent and socially just financial governance in Islamic education institutions.

Khoirunnisa Miftahul Jannah; Yusuf Maulana

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the provision of Guidance and Counseling Services at SMP Islam Al-Ikhlas (Al-Ikhlas Islamic Junior High School), with a focus on handling unfinished business among students. The term unfinished business refers to unresolved emotional problems, such as trauma from bullying and social pressure, which have a negative impact on students’ psychological well-being. This study uses individual counseling services with a fantasy approach from gestalt counseling to help students express pent-up problems and emotions. In addition, brainstorming and assertive skill development methods were applied in group guidance and counseling sessions to encourage students to share experiences, provide feedback, and express opinions with confidence. The results show that guidance and counseling plays an important role in developing students’ ability to deal with emotions, build confidence, and express their emotions better.

Dora Amelya; Winda Amelia; Afrina Oktoberia

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This community service activity aims to improve the library management system at SD Negeri 112 Pekanbaru through the implementation of barcode technology. The main problem faced by schools is the manual system of recording and searching for books, which causes difficulties in data collection and maintenance of book collections in the library. The method of activity implementation includes the stages of making, training, and implementing the library barcode system. The activity was carried out for one month by involving library staff and several LP3I PSDKU Pekanbaru Polytechnic lecturers who helped make barcodes and attach them to books in the library. The service process begins with a needs analysis, followed by training in making barcodes, using the barcode system, and installing a supporting device system using a cellphone to read barcodes. The results of the activity showed a significant increase in the efficiency of library book management. The implemented barcode system facilitates the process of borrowing, returning, and inventorying books. The conclusion of this service activity is the successful implementation of the barcode system in the library, which makes a positive contribution in improving the quality of school library services. The next recommendation is the development of a more comprehensive and sustainable digital system.

Yeni Zuryaningsih; Cut Zuriana

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The objective of this community service activity is to facilitate the development of students' talents and interests in dance art. In addition to demonstrating proficiency in existing dance forms, students are expected to demonstrate the capacity to create original dance compositions inspired by local traditions. It is therefore essential to enhance the creativity of students in order to facilitate the development of their cognitive, psychomotor and affective abilities in alignment with the requirements of the curriculum. The Meusare creation dance training programme was conducted over a three-day period, from 9 am to 11 am, utilising a demonstration approach that integrated lecturers and students in the practice of diverse movement techniques. The dancers participating in the programme are students who have demonstrated aptitude and interest in the field of dance. The group comprises 10 women and 10 men. As a consequence of this training, the students were able to perform the Meusare-sare with their group, in a simple stage setting in front of the principal, the board of teachers, and all students at the school. The students' performance is the result of training in the form of PBL and can be appreciated by the school and other parties, thus ensuring the continuity and utility of this service.

Rissa Syabrina

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

Vocational High School 2 Purbalingga will continue to face challenges related to teacher performance in 2024. Based on pre-research results and the data obtained, a shortage of teaching staff has been identified, leading to excessive teaching loads and hours, job stress, and dissatisfaction among some teachers with their compensation. This study aims to determine the extent to which job stress, workload, and compensation influence teacher performance at Vocational High School 2 Purbalingga. This study used a quantitative method with a survey approach. The population in this study was all 84 teachers, all of whom were sampled using a saturated sampling technique. Data processing was performed using SPSS version 25. The results showed that job stress had no effect on teacher performance, while workload and compensation had a significant effect. Simultaneously, job stress, workload, and compensation influenced teacher performance. The coefficient of determination value of 0.451 indicates that these three variables influence teacher performance by 45.1%, while the remaining 54.9% is influenced by other factors not examined in this study. Therefore, it is recommended that the school increase the number of teaching staff to reduce excessive teacher workload

Adelia Octaviana M; Ghina, Astri

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

This study investigates KIDI IoT, an educational service by PT Telkom Indonesia designed to bridge the skills gap between Vocational High School (SMK) graduates and the demands of the Industry 4.0 workforce. The primary objective was to assess the extent to which the KIDI IoT service fulfilled the requirements of educators and learners to substantiate its value proposition. A qualitative, exploratory methodology was employed utilizing in-depth interviews and the Value Proposition Canvas (VPC) framework for analysis. The outcomes demonstrate how effectively the program's project-based, experiential approach increases user motivation and offers a practical, industry-relevant learning environment. The service successfully generates the desired customer benefits. A major customer pain point that the current model ignores is that participants often expressed that the two-day offline training period was insufficient to help them master the material or build their confidence for working independently. This led to a significant misalignment. The KIDI IoT value proposition is fundamentally strong and well-regarded; however, the study concludes that its implementation necessitates improvement, particularly through the provision of more specialized teacher training and an extended training duration, to ensure sustained impact and skill acquisition.

Komang Ayu Anggarani Trijati; I Ketut Setia Sapta; Agus Wahyudi Salasa Gama

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

The purpose of this study is to investigate in depth the mediating role of Organizational Citizenship Behavior (OCB) in the relationship between organizational commitment and work motivation on teacher performance at Saraswati Elementary School, Denpasar. This research is motivated by the crucial role of teachers as the spearhead of educational success, making understanding the factors influencing teacher performance highly relevant. The study population comprised 175 teachers, with a sample size of 85 respondents determined using the Hair formula. Data collection involved a combination of structured questionnaires, in-depth interviews, and supporting document analysis to strengthen the findings. Path analysis was used to examine direct and indirect relationships between variables. The results indicate that organizational commitment has a positive and significant effect on OCB, indicating that the higher a teacher's commitment to the school, the greater their tendency to exhibit extra-role behavior. Similar findings were also evident for work motivation, where high motivation significantly increased OCB. Furthermore, organizational commitment was shown to have a direct, positive, and significant relationship with teacher performance, and work motivation also plays a significant role in improving performance. OCB itself also has a significant influence on strengthening teacher performance.  This study specifically confirms that OCB acts as a mediator in the relationship between organizational commitment and work motivation on teacher performance. Thus, the results of this study underscore the crucial role of OCB as a bridge connecting internal factors such as commitment and motivation with optimal work results. The practical implication of this research is the need for schools to strengthen organizational commitment and motivate teachers to develop citizenship behaviors that ultimately drive sustainable performance improvement.

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.