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Nasir Nasir

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

The development of information technology has encouraged the transformation of government administration toward digital-based governance, including correspondence management systems. Digital correspondence governance plays an important role in improving administrative effectiveness, bureaucratic efficiency, and the quality of public services. However, the implementation of digital correspondence systems in local government institutions still faces several challenges, including limited system integration, inadequate human resource capacity, and unstandardized electronic archive management. This study aims to analyze and construct a digital correspondence governance model in realizing administrative effectiveness at Dinas Komunikasi, Informatika, Statistik dan Persandian Kabupaten Gowa. This study employed a qualitative approach with a descriptive research type. Data collection techniques were conducted through observation, in-depth interviews, and documentation. Research informants were selected using purposive sampling techniques, while data analysis employed the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing. The results indicate that the implementation of digital correspondence governance has improved the speed of document disposition, administrative efficiency, accessibility of documents, and organizational work coordination. However, the implementation has not been fully optimal due to constraints in system integration, human resource capacity, and digital archive management. This study produced a digital correspondence governance model emphasizing the strengthening of information technology, enhancement of employee competence, integration of administrative systems, and development of a digital work culture. It is recommended that government institutions strengthen the integration of digital correspondence systems, improve employee competencies, and establish sustainable electronic archive management standards.

Abriadi Abriadi; Ramlah Yusran; Fadhillah Afifah; Faradillah Rusliana; Sahrul Syawal

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

The development of fine motor skills and collaborative character is an essential foundation during the golden age period to support children’s academic readiness and social development. However, learning stimulation at Tamalate State Kindergarten is still largely dominated by conventional methods that lack variety and interactive activities. This community service program aims to implement constructive Straw Connectorsmedia as an innovative learning solution to stimulate children’s fine motor skills and cooperative character. The implementation methods included teacher workshops, classroom application with students through collaborative constructive play activities, and evaluation of learning achievements. The findings revealed a significant improvement in children’s fine motor skills, with the average score increasing from 1.67 in the Pre-Test to 3.27 in the Post-Test. Furthermore, 60% of the children achieved the Very Well Developed (BSB) category in collaborative character development. Through the use of Straw Connectorsmedia, students were able to create complex architectural products such as construction bridges and windmills. The study concludes that Straw Connectorsmedia is effective in improving visual-motor coordination, creativity, and collaborative skills while fostering social empathy through interdependent interaction among children during the learning process.

Christian, Harry; Gunawan, Hendri; Rachmawati, Diana Widhi

The Legal Unit plays a crucial role in ensuring compliance with banking regulations, particularly in managing customer documents related to data protection and legal risk reduction. This study aims to explore the role and performance of the Legal Unit in managing customer files at Bank Sumsel Babel, Kapten A. Rivai Main Branch, and to identify obstacles and possible solutions. The method chosen in this study is qualitative with a descriptive approach. Data were obtained through observation, interviews, and document analysis, which were then analyzed using the interactive model of Miles and Huberman. The research findings indicate that the Legal Unit is responsible for ensuring that document management is carried out regularly, securely, and in accordance with applicable banking regulations. The implementation of Standard Operating Procedures (SOPs), internal supervision, and the use of digital archives contribute to legal compliance and minimize the risk of document loss and information leakage. Problems encountered include limitations in human resources and incompatibility with digital systems. Therefore, improvements in document management technology, training for human resources, and periodic SOP evaluation are needed to improve the effectiveness of the Legal Unit's work and maintain customer trust.

Sancoko, Heru; Salamah, Umi; Saputro, Bambang Eko

This research aims to examine the potential adaptation of Naval military logistics strategies to optimize humanitarian logistics distribution in remote archipelagic regions. Utilizing a descriptive qualitative method with a Systematic Literature Review (SLR) approach of literature from the 2020-2026 period, this study dissects the concept of Sea-Based Logistics through domain, taxonomic, and componential analyses. The findings indicate that military advantages in floating infrastructure and integrated command chains can effectively bypass distribution barriers in areas lacking port facilities. The study concludes by recommending a military-civilian logistics integration model as a strategic solution for national logistics resilience in coastal areas. The effectiveness of this strategic adaptation relies not only on physical operational aspects but also on the synchronization of budgetary policies and the integration of information technology within the supply chain. From a logistics economics perspective, utilizing naval assets as floating bases mitigates the risk of high costs resulting from post-disaster land infrastructure damage. This synergy necessitates the establishment of collaborative Standard Operating Procedures (SOPs) between military and civilian authorities to create a humanitarian logistics ecosystem that is more resilient, transparent, and capable of responding to crisis dynamics in outlying regions in real-time

Daffa Nashwan Rabbanee, Muhammad; Ikhsan, Ibrahim

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the transformation of Don’s character in the film Jumbo using K.M. Weiland’s character arc framework. The research employs a qualitative method with a descriptive-interpretative approach. Data were collected through repeated viewing of selected scenes that represent character development, and analyzed based on narrative structure, including exposition, inciting incident, rising conflict, climax, and resolution, as well as supported by visual elements such as facial expressions, gestures, and cinematic composition. The findings reveal that Don’s character undergoes a dynamic and gradual transformation. Initially, he is driven by a strong need for social validation, which develops into a negative change arc as he reinforces false beliefs and exhibits increasingly egoistic behavior. At the climax, Don reaches a critical turning point that triggers self-reflection. Ultimately, he transitions into a positive change arc, demonstrated through empathy, responsibility, and concern for others. This study highlights that character development in film is constructed through the interplay of conflict, social relationships, and a structured narrative process.

Asridianti Asridianti; Dewi Permata Sari; Septa Diana Nabella

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

Hermanto, Andi; Syahril, Syahril; Airul Syahrif

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

Stock market volatility represents a key indicator of financial market uncertainty, particularly in emerging economies where market structures are still evolving and are highly sensitive to global shocks. This study aims to analyze and compare the volatility dynamics of stock markets in four Asian emerging economies: Indonesia, India, Malaysia, and Thailand. The research employs a quantitative approach using daily stock index data from January 2011 to January 2026 obtained from Yahoo Finance. Stock returns are calculated using logarithmic transformation and analyzed using the Generalized Autoregressive Conditional Heteroskedasticity (GARCH(1,1)) model. Prior to model estimation, stationarity and ARCH effect tests are conducted to ensure the validity of volatility modeling. The empirical findings indicate that all return series exhibit non-normal distribution, strong volatility clustering, and significant ARCH effects. The estimation results show that both ARCH and GARCH parameters are statistically significant, with persistence levels close to unity across all markets, implying that volatility shocks tend to persist over a long period. These findings suggest that emerging stock markets in Asia are highly sensitive to external shocks and exhibit long-memory volatility behavior. The results provide important implications for investors and policymakers in designing effective risk management and market stabilization strategies.

Sekar Farahdila Inabah; Muhammad Solikhin

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to describe the concept of Immersive Commerce based on Augmented Reality (AR) in increasing consumer confidence in E-Commerce transactions and to design a conceptual prototype design framework for an AR E-Commerce system with a clear technical flow. The research method uses a literature study through a comprehensive review of AR-based E-Commerce implementations and needs analysis from the perspective of consumer problems and business opportunities. The main problem identified is consumer hesitation in purchasing products online due to limited visualization that relies solely on product photos, causing fears about differences in shape, size, and quality of goods. The research results produced a conceptual framework that includes an integrated system architecture with a frontend layer (AR visualization engine), backend layer (product database and 3D asset management), and integration layer, as well as a systematic user flow design from the discovery to the decision phase. Based on simulations using literature data, the designed framework has the potential to increase customer engagement by up to 169%, conversion rates by up to 11 times, and reduce product return rates by up to 50%. The benefits of this research include digital dimensions through E-Commerce technology innovation, social dimensions by increasing consumer trust and reducing product fraud, and environmental dimensions through the potential reduction of product returns. This conceptual prototype provides a foundation for digital innovation, social trust building, and environmental sustainability through reduced product returns.

Syamsuardi Syamsuardi; Usman Usman; Hasmawaty Hasmawaty; Intisari Intisari; Muqimah Surganingsih

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The digital era demands a fundamental transformation in the role of early childhood educators, shifting from passive technology consumers to active architects of digital literacy. However, the dominance of technocentric views often acts as a substantial psychological and pedagogical barrier for teachers in regional areas. This collaborative community service project aims to reconstruct the paradigm of 50 kindergarten teachers in Bulukumba Regency by integrating "unplugged coding" logic and deep learning into play-based learning. Utilizing a Product-Based Intensive Training method with a "Logic over Laptop" strategy, the program focused on deconstructing technology-related stigmas and reconstructing teachers' ability to transform abstract concepts into safe, concrete media for children. Data analysis revealed a significant shift in teacher paradigms; while the majority were initially in the "less successful" category, 100% of participants reached positive categories (successful and very successful) post-intervention. Statistically, the program's effectiveness was evidenced by a dramatic increase in mean scores from 18.04 to 31.24 (p < 0.05) and an N-Gain score of 0.778, classified as highly effective. Furthermore, the partner satisfaction index reached 4.82 (very satisfied), confirming that the tri-campus collaboration model (STAI Al-Gazali, UNM, and Unismuh) is highly relevant to the implementation of the Merdeka Belajar curriculum. This project concludes that strengthening digital literacy through non-digital algorithmic reasoning effectively dismantles technical barriers for teachers while ensuring the safety of child development in the digital age.

Arin Zahra; Chika Kamelia; Madinatul Munawaroh

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

The money market plays a vital role in the global financial architecture as a provider of short-term liquidity and a primary channel for monetary policy transmission. This research is motivated by the rapid transformation of financial instruments, which now encompass conventional and Sharia-compliant sectors, as well as digital innovations such as e-money and stablecoins. The purpose of this study is to examine the concept of the money market, identify the diversity of modern instruments, and analyze their strategic role in economic stability through a qualitative literature review approach. The analysis shows that the money market is highly effective in managing bank cash reserves and controlling inflation by regulating the money supply. The presence of digital instruments has been proven to accelerate liquidity flows, while Sharia schemes provide transparent and equitable investment alternatives. However, the emergence of digital assets also brings challenges of volatility that require adaptive regulation and professional skepticism from market participants. The implications of this research emphasize the importance of synergy between monetary authorities and financial technology to address global disruption. Strengthening regulations on future instruments is expected to create a more inclusive and stable financial system that can respond precisely to economic shocks.

Anti Wulan Agustini; Intan Maharani

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of knowledge and skills possessed by students. The rapid development of the business world requires every company to be able to manage operational activities effectively and efficiently. In carrying out company activities, administration has an important role in regulating various activities related to data recording, document management, and archiving company information. This service activity was carried out at CV. Stara Maju Perkasa with the aim of assisting in the implementation of more orderly and systematic operational administration. The method used is a descriptive method with a participatory approach through observation, interviews, and assistance in operational administration activities. The results of the activity show that the implementation of operational administration can improve the neatness of data recording, document management, and archiving of company archives so as to facilitate the process of searching for information. In addition, this activity also improves employee work efficiency and minimizes errors in administrative management. Thus, the implementation of good operational administration is able to support the smooth running of the company's activities as a whole.

Najma Sukandi; Ardelia Rahmawati; Putri Alena Hermaliani; Rahma Helmalia

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of the Global Minimum Tax (GMT) through Pillar Two of the OECD/G20 marks a fundamental change in the international tax architecture, especially for developing countries such as Indonesia. One of the key instruments in Pillar Two is the Qualified Domestic Minimum Top-Up Tax (QDMTT), which provides an opportunity for source countries to retain the right to tax the profits of multinational companies with an effective tax rate below 15 percent. This study aims to analyze Indonesia's readiness to face the implementation of GMT through the QDMTT policy, focusing on regulatory aspects and tax administration capacity. The research method uses literature studies with a qualitative-descriptive approach through the analysis of policy documents, tax regulations, as well as academic literature and international reports. The results of the study show that Indonesia's readiness is still in the transition stage. In terms of regulation, Indonesia has shown an initial commitment through the issuance of PMK Number 136 of 2024, but the regulation still needs to be strengthened at a higher level of regulation for long-term legal certainty. From the administrative aspect, the main challenges include the complexity of calculating jurisdiction-based Effective Tax Rates, cross-border data management, as well as increasing the capacity of human resources and information technology infrastructure. This study concludes that the success of QDMTT implementation in Indonesia depends on strengthening regulations, increasing tax administration capacity, and reformulating sustainable investment policies.

Latip Latip; Dede Mirza; Vestu Rizqi Nugroho; Andi Risky Firnanda

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity was motivated by the limited capacity of village officials in providing government administration services, particularly in managing correspondence, archiving documents, and implementing standard operating procedures for services. This condition has resulted in the suboptimal quality of public services at the village level. The objective of this activity was to improve the capacity and competence of village officials in providing village government administration services to be more effective, efficient, and accountable. The method used was a participatory approach through the stages of problem identification, joint planning, regulation socialization, technical training, service simulations, and implementation assistance. The subjects of the activity were officials from Kadur Village, North Rupat District, Bengkalis Regency. The results of the activity showed an increase in the officials' understanding and skills in administrative management, the development of a more standardized administrative document format, and a growing collective awareness of the importance of orderly administration as part of good governance. In addition, internal leadership initiatives emerged that encouraged sustainable change within the village government environment. Overall, this activity had a positive impact on improving the quality of village administration services and was the first step towards a more professional transformation of village governance.

Via Aulia; Novidya Choirina Priyandini; Sinta Nur Hikmah; Azzahra Isnaini; Adellia Intan Maharani +3 more

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Language is a means of communication between individuals and groups to convey ideas, concepts, or insights. Language can be expressed orally or in writing. Spoken language is temporary or contemporary, while written language is permanent. Spoken language is delivered without an intermediary media, whereas writing serves as an academic archive to ensure that the conveyed insights are preserved. Therefore, writing is done, for example, in encyclopedias, which contain collections of information about science, knowledge, history, arts, technology, and others in a broad and easily understandable manner. Writing books is very important in delivering accurate and easily understood information, so the use of language must adhere to linguistic rules. However, errors are often found that can disrupt clarity and accuracy of information. This research aims to identify types of sentence errors in the encyclopedia book titled “Islamic Kingdoms in Indonesia.” The study examines the use of language in accordance with linguistic rules using a qualitative method and a descriptive approach, analyzing data from various chapters in the book in depth. The results show errors in sentence structure, punctuation, and incorrect terminology, which can reduce the quality of the information. The benefit of this research is to provide recommendations for writers and publishers to improve the encyclopedia so that it becomes more informative and easier to understand, as well as to enhance the quality of scholarly works in the field of historiography.

Zainullah, M. Ilham; Ita Marianingsih

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This systematic review maps how innovation, technology adoption, and Islamic entrepreneurial behaviors are intertwined and contribute to the SDGs. Searches in Scopus followed PRISMA 2020: of the 166 initial records, 46 were eliminated prior to screening; 120 filtered by title–abstract; 45 read in full; and 25 articles were analyzed in depth. Four RQs lead the synthesis: the form of innovation/adoption (RQ1), impact on behavior and performance (RQ2), and their relationship to the SDGs (RQ3). The findings show five complementary faces of innovation: (1) process-organization (knowledge management, open innovation; innovation capability), (2) sharia business/finance models (sharia venture capital, agricultural value chain finance), (3) financial and platform digitalization (fintech, Islamic crowdfunding), (4) technological innovation in business models (e.g., urban farming–aquaponics) that are value-framed, and (5) halal product/marketing innovation (halal assurance and halal trust). Behind that, the drivers are layered: individual values and psychology, Islamic HRM cultural orientation and organizational learning, Islamic finance architecture and regulation, and access to digital literacy and trust in the platform. The impact is multidimensional performance, access to ethical capital, halal market behavior, and social and religious environmental outcomes with strong contributions to SDG 8 and SDG 9, and footprints on SDGs 1–2, 3, 10, 11, 12, 13, 16, 17. This SLR offers an integrated financial innovation value framework and proposes SDGs micro-indicators; limitations mainly in the variation of measurements and the dominance of cross-section designs.

Rana Naflah; Aliya Ayesha Faizilla; Yayan Nuryanto

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Correspondence management is very important in government administration because it helps all parts of the organization communicate more easily. The purpose of this study was to assess the manual mail management system at the Riau Province Human Resources Development Agency (BPSDM) and find barriers and conformity with applicable regulations, especially Riau Governor Regulation No. 45/2019. The research was conducted using a descriptive qualitative approach involving participatory observation, in-depth interviews, literature research, and visual documentation. The results showed that the manual system used causes recording errors, delays in letter distribution, and difficulties in archive retrieval. In addition, the current provisions have not fully digitized the official manuscript and archive classification. Limitations in budget, infrastructure and HR training lead to mismatches between practices and regulations. The results show that to increase bureaucratic efficiency and improve accountability of public information, we must shift to a digital-based mail management system. According to this study, digitization of archives through applications such as Srikandi should begin immediately. This is necessary so that BPSDM can meet the demands of fast and accurate information services in the era of information technology.

Ivan Erlangga; Ika Ismatul Hawa; Miftha Aulia Rahma; Naysya Indriamy; Eka Indah Trisnawati +2 more

Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effectiveness of the internal control system in the Personnel Division of PT Sendang Derma Pesona in supporting effective, efficient, and well-governed human resource management. The background of this research is based on the importance of internal control systems in preventing administrative errors, reducing the risk of fraud, and ensuring compliance with labor regulations, particularly in personnel and payroll functions. This study employs a descriptive qualitative approach using an operational audit method. Data were collected through questionnaires, interviews, and document observation covering recruitment procedures, personnel data management, employee transfers, authorization processes, as well as payroll and bank reconciliation procedures. The results indicate that, in general, the internal control system in the Personnel Division has been implemented adequately, as reflected by complete personnel documentation and multi-level authorization in decision-making processes. However, several weaknesses were identified, including the lack of proper segregation of duties between payroll preparation and salary payment, the absence of regular bank reconciliation, and the continued use of manual personnel archive management. These weaknesses indicate that the internal control system still needs to be strengthened to minimize the risk of errors and improve the efficiency of personnel administration. The findings of this study are expected to provide practical implications for management in improving internal control policies and procedures to support better corporate governance and sustainable organizational performance.

Alfarizki Ramadhan; Dewi Nurmalasari; Wida Aristanti

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In this era of ongoing digitalization, the use of information technology in records management is becoming increasingly crucial to ensure work efficiency and effectiveness. This study aims to examine the implementation of a dynamic archive storage system in the General Ledger Accounting Division of PT KPN Plantation. Specifically, this study identifies the obstacles encountered and analyzes the efforts made to overcome these challenges. Using a qualitative approach, primary data was collected through observation, interviews, and documentation studies with informants from General Ledger Accounting employees. Data analysis was carried out through a series of processes, including data collection, data reduction, data presentation, and conclusion drawing. The results of the study show that although the stages of archive management have been carried out systematically through a combination of physical procedures and digitization using E-Archive, its implementation still faces significant obstacles. The problems identified include managerial aspects such as high transaction volumes that cause document backlogs and space limitations, technical aspects such as the instability of the E-Archive system, and limited human resources with expertise in archiving. Collectively, these obstacles reduce the effectiveness and efficiency of the system, requiring a comprehensive and integrated improvement strategy to achieve reliable and sustainable archive management

Andres M. Ginting; Asnewastri Asnewastri; Ahmad Fakhri Hutauruk; Jalatua H. Hasugian; Satria Chandra +3 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Muara Takus Temple is a valuable historical heritage in Riau Province and a testament to the glory of ancient civilization in the Indonesian archipelago. However, the environment around the temple often faces problems such as litter, vegetation damage, and declining public awareness. Clean-up and environmental preservation activities in this area demonstrate the involvement of the younger generation and the community in preserving the historic site. Through a participatory approach, this community service program aims to describe the process, results, and social impact of preservation activities in the Muara Takus Temple area. The results of the community service program demonstrate increased public awareness, the formation of cross-institutional collaboration, and the strengthening of the value of mutual cooperation in preserving cultural heritage and the environment. The results demonstrate that the involvement of the community, students, and site managers has successfully raised collective awareness of the importance of maintaining cleanliness and preserving cultural heritage. Furthermore, this activity strengthened the synergy between historical and environmental preservation through tree planting, waste management, and the provision of educational boards. This activity demonstrates that cultural heritage preservation can be revitalized through active participation and cross-generational collaboration.

Khairul Umam; Achmad Taufik; Ria Kasanova

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Limited legal literacy among village officials may contribute to disorderly village administration, inconsistent document formats, weak record-keeping, and poor archive traceability, ultimately affecting public service quality. This Community Service Program (Pengabdian kepada Masyarakat/PKM) aimed to strengthen the legal literacy of village officials in Larangan Luar Village, Pamekasan Regency, to improve orderly and accountable village administrative governance. The program applied a hands-on training model combined with mentoring/document clinics and a pretest–posttest evaluation involving village officials (n = 18). Implementation consisted of three core training sessions and two mentoring sessions over four weeks, focusing on document legality, official correspondence standards, numbering and registers, and basic archive management. Results showed an increase in the average legal literacy score from 54.1 (pretest) to 74.6 (posttest), an improvement of 20.5 points. Beyond knowledge gains, document quality and administrative order improved through the adoption of practical administrative tools developed during the program. Key outputs included a concise module (±22 pages), 10 village administrative document templates, one village administrative SOP, and a simple filing system based on document classification and folder numbering. In conclusion, strengthening village officials’ legal literacy through practice-based training and mentoring effectively supports improvements in village administrative governance and is potentially replicable in other villages in Pamekasan with context-specific adjustments.