Publication Search

Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

This study aims to examine the effect of Social Media Brand Engagement, Brand Trust, and Customer Satisfaction on Nescafé Brand Loyalty. A quantitative approach was employed using a explanatory research. Data were collected through questionnaires distributed to Nescafé consumers and analyzed using multiple linear regression with SPSS. The results indicate that Social Media Brand Engagement has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). Customer Satisfaction also has a positive and significant effect on Nescafé Brand Loyalty, with a significance value of 0.001 (< 0.05). In contrast, Brand Trust does not have a significant effect on Nescafé Brand Loyalty, as indicated by a significance value of 0.506 (> 0.05). The coefficient of determination (R²) shows that Social Media Brand Engagement, Brand Trust, and Customer Satisfaction explain 61.2% of the variation in Nescafé Brand Loyalty, while the remaining 38.8% is influenced by other factors not included in this study. The findings suggest that consumer engagement on social media and customer satisfaction play important roles in strengthening brand loyalty toward Nescafé. Therefore, companies should focus on improving social media engagement strategies and maintaining customer satisfaction to enhance consumer loyalty.

The rapid development of the digital era has significantly impacted adolescents by increasing academic stress due to academic demands, performance pressure, and technological distractions. This condition is often exacerbated by low levels of emotion regulation, which negatively affect students’ learning focus and psychological well-being. Therefore, effective interventions are needed to help students manage their emotions adaptively. This community service program aims to enhance emotional balance and reduce academic stress through a mindfulness-based intervention at MA Plus Nururrohmah. The program employed a participatory approach with stages of preparation, implementation, and evaluation. It was conducted in two main sessions: a mindfulness session delivered by Erlin Kurnia Sri Rejeki, M.Pd.I, and an interactive stress-release session facilitated by Estria Solihatun Nurjannah, M.Pd. Data were collected qualitatively through observation, documentation, and analysis of students’ responses and participation. The results show improved emotional awareness, better recognition of stress conditions, and increased student engagement. Additionally, students demonstrated more positive emotional states after the program. Thus, mindfulness implementation contributes positively to enhancing emotion regulation and reducing academic stress and has potential as a sustainable school-based mental health intervention model.

The professionalism of novice lecturers is essential for improving the quality of higher education, particularly in Islamic Higher Education Institutions (PTKI). This study aims to analyze the implementation of the Short Course Program for Novice Lecturer Competency Development (PKDP) and examine the contribution of its learning materials to strengthening novice lecturers' professionalism at UIN Sulthan Thaha Saifuddin Jambi in 2026. A descriptive qualitative approach was employed using observation, in-depth interviews, and documentation. The program was conducted through blended learning, consisting of face-to-face sessions on 10–11 June 2026 at Aston Hotel Jambi and online sessions from 14–21 June 2026. The findings reveal that the PKDP was implemented systematically and effectively enhanced participants' pedagogical, professional, social, and academic competencies. The program materials also strengthened participants' readiness, enthusiasm, and commitment to carrying out the Tri Dharma of Higher Education. These findings indicate that PKDP is an effective strategy for developing novice lecturer professionalism and improving the quality of human resources in Islamic higher education.

This study examines the financial performance of PT Unilever Indonesia Tbk during the 2023–2025 period by evaluating key financial indicators, namely the Current Ratio (CR), Debt to Equity Ratio (DER), Return on Assets (ROA), and Return on Equity (ROE). The study aims to assess the company's financial condition and analyze the impact of its business transformation strategy on financial performance. A descriptive quantitative approach was employed using secondary data obtained from the company's published annual financial reports. Data analysis focused on comparing financial ratio trends over the three-year period to evaluate liquidity, solvency, and profitability performance. The findings indicate that the company's financial performance experienced fluctuations during the business transformation process. Liquidity and solvency gradually improved toward the end of the observation period, reflecting stronger short-term financial capability and a healthier capital structure. Profitability also demonstrated increased efficiency in utilizing company assets, although changes in equity returns indicated adjustments in capital management during the transformation process. Overall, the implementation of the company's transformation strategy contributed positively to strengthening financial performance and improving resilience in responding to changing business conditions and market competition. This study provides useful insights for management, investors, and other stakeholders in evaluating the effectiveness of corporate transformation strategies through financial ratio analysis and highlights the importance of maintaining financial stability to support sustainable business growth.

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

The Rumah Padat Karya Program in Surabaya City is one of the local government policies to reduce poverty through job creation and empowerment of low-income communities (MBR). This study aims to evaluate the effectiveness of the Rumah Padat Karya Program in reducing poverty rates in Surabaya and to assess its alignment with the Sustainable Development Goals (SDGs), particularly Goal 1 (No Poverty), Goal 8 (Decent Work and Economic Growth), and Goal 11 (Sustainable Cities and Communities). The study employs a formal evaluation approach with a formative evaluation type, given that the program is still ongoing. Data were collected through interviews, observation, and documentation, and analyzed qualitatively. The evaluation was conducted using William N. Dunn’s (2003) criteria, comprising effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The results indicate that the program is fairly effective in reducing poverty and unemployment through local workforce absorption and the productive utilization of previously idle government assets. However, limitations remain, including budget constraints, inter-district facility disparities, weak inter-agency coordination, and suboptimal business mentoring and market access. Therefore, it is necessary to strengthen the mentoring system, equalize facilities, and enhance cross-sector collaboration so that the program can run more optimally and sustainably.  

The Free Nutritious Meal Program (MBG) is a national priority program aimed at improving students’ nutritional status as part of efforts to enhance the quality of human resources. The success of this program is determined not only by nutritional fulfillment but also by the quality of governance in its implementation. This study aims to analyze the application of Good Governance principles in the Free Nutritious Meal Program at SMP Negeri 13 Surabaya. A qualitative method with a case study approach was employed. Data were collected through observation, interviews, documentation, and document analysis involving students, parents, teachers, and personnel from the Jemur Wonosari 1 Nutrition Program Service Unit (SPPG). Data were analyzed using the Miles and Huberman interactive model, consisting of data condensation, data display, and conclusion drawing. The findings indicate that the implementation of the Free Nutritious Meal Program has reflected most Good Governance principles, particularly in terms of regulatory compliance, equitable service access, implementation effectiveness, and stakeholder coordination. However, improvements are still needed in beneficiary participation, information transparency, evaluation mechanisms, and program feedback systems. These findings provide important implications for strengthening the governance of the Free Nutritious Meal Program to become more participatory, transparent, accountable, and sustainable.

The implementation of healthy and safe school standards is a strategic effort to create a learning environment that supports the health and safety of elementary school students. This study aims to evaluate the implementation of healthy and safe school standards at SDN 6 Kendari, which is characterized by its proximity to a market and a main road. The study employed a qualitative approach using a case study design, involving field observations, the completion of a healthy and safe school indicator questionnaire, and interviews with educators. The results indicate that SDN 6 Kendari has met most of the healthy school indicators, evidenced by well-maintained buildings, adequate ventilation and lighting, proper sanitation and waste management, and students’ consistent practice of clean and healthy living behaviors. Regarding the safe school aspect, the school’s social environment is relatively conducive and free from risky behaviors, supported by the availability of a monitoring system and collaboration with relevant parties. However, several areas still require improvement, such as the equitable distribution of handwashing facilities, more strategic placement of portable fire extinguishers, and strengthening traffic risk mitigation measures due to the school’s location. Overall, the implementation of healthy and safe school standards at SDN 6 Kendari has been proceeding well, but requires continuous improvement to achieve optimal compliance with the standards.

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

This study aims to analyze the influence of digital experience and customer experience on passenger loyalty on the Progo Train route, Pasar Senen–Lempuyangan. The increasing digitalization of public transportation services through the Access by KAI application has highlighted the importance of examining the quality of digital experience and customer experience in maintaining passenger loyalty. The study employed a quantitative approach with a causal associative design. Data were collected from 150 respondents through a questionnaire with a five-point Likert scale using a purposive sampling technique. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software (Ringle et al., 2024). The results of the outer model evaluation showed that all indicators had outer loadings > 0.70, Average Variance Extracted (AVE) > 0.50, Composite Reliability (CR) and Cronbach's alpha > 0.70, thus all constructs were declared valid and reliable. The inner model test shows that digital experience has a positive and significant effect on passenger loyalty (β = 0.192; T = 2.237; p = 0.025). Customer experience also has a positive and significant effect on passenger loyalty (β = 0.243; T = 3.268; p = 0.001). The coefficient of determination (R²) of 0.133 indicates that both variables explain 13.3% of the variance in passenger loyalty. The customer experience variable has a more dominant influence than digital experience on Progo Train passenger loyalty.

This research aims to analyze the gap between the profit-sharing principle as the normative foundation of Islamic economics and the risk management practices applied in sharia cooperatives, considering the ongoing inconsistencies in the implementation of the risk-sharing principle. The research method employs a qualitative approach thru literature study with thematic and comparative analysis techniques on relevant academic literature. The results and discussion indicate that sharia cooperatives tend to adopt a conventional risk management paradigm oriented toward institutional stability, thereby triggering the dominance of non-profit-sharing contracts and the shift of the concept of risk sharing to risk shifting in operational practices. The gap is influenced by structural factors, including limitations in managerial capacity, information asymmetry, potential moral hazard, and pressures of institutional sustainability. This study concludes that the risk management practices of sharia cooperatives do not fully reflect the principles of Islamic economics, thus necessitating a reconstruction of a more integrative and contextual risk management model. As a suggestion, sharia cooperatives need to develop a risk management framework based on risk sharing that is adaptive to operational risks without disregarding the values of justice and partnership as the main characteristics of Islamic economics.

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

This study examines the transformation of the authority of Islamic courts in Indonesia across the colonial and post-colonial periods and their contribution to the formation of national law. Employing a normative-juridical method with historical, statutory, and conceptual approaches drawn from library sources, the research traces how a once-autonomous Islamic judicial institution was reshaped by Dutch colonial legal politics, from the recognition implied by the receptio in complexu theory to the systematic reduction of competence under the receptie theory through Staatsblad 1882 No. 152 and Staatsblad 1937 No. 116 and 610. The findings show that the colonial intervention narrowed the jurisdiction of religious courts, particularly by removing inheritance disputes, yet did not extinguish their existence. After independence, the receptie exit and receptie a contrario theories provided the ideological basis for restoring Islamic judicial authority, institutionalized through the establishment of the Ministry of Religious Affairs, Law No. 14 of 1970, Law No. 1 of 1974, Law No. 7 of 1989, the Compilation of Islamic Law, and Law No. 3 of 2006. The study implies that the religious court has become an integral pillar of the national judicial system rather than a colonial remnant.  

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

This study aims to examine the implementation of Probolinggo City Regional Regulation Number 2 of 2024 concerning the Respect, Protection, and Fulfillment of the Rights of Persons with Disabilities, specifically regarding entrepreneurial rights in Kanigaran District. A descriptive qualitative approach with a single case study design was employed. Data were collected through in-depth interviews with four key informants, field observation, and documentary study. Data analysis used Miles and Huberman's interactive model, interpreted through Thomas B. Smith's policy implementation theory encompassing four variables: Idealized Policy, Target Groups, Implementing Organization, and Environmental Factors. Findings indicate that implementation has been underway but has not yet reached an optimal state. The policy possesses strong normative substance, yet socialization to target groups remains shallow and uneven. Entrepreneurial motivation among persons with disabilities is high, but constrained by limited capital, social stigma, transportation barriers, and insufficient post-training mentorship. The DKUP has conducted training and marketing facilitation programs, however capital support capacity and sustained mentorship remain critically limited. Environmental factors reveal potential through the KDK community and digital technology, while social stigma and transportation infrastructure continue to pose significant obstacles.

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

The objective of this study is to determine the influence of teacher teaching style on student learning motivation in Islamic Religious Education at SMP Muhammadiyah 1 Wonosobo. The approach used in this study is a quantitative approach with a causal associative method. Data collection was conducted through the distribution of questionnaires to 144 respondents selected using probability sampling technique. Data were collected using questionnaires for the learning motivation variable and the teaching style variable. The technique analysis applied in this study is a simple linear regression analysis with the help of SPSS program. The results of this study indicated the the teacher teaching style has a significant and positive influence on student learning motivation in Islamic Religious Education subjects at SMP Muhammadiyah 1 Wonosobo. This result was proven by the results of the T-test which showed that the significance value of the regression model of this study is greater than the significance level value. Based on these results, it is suggested for Islamic Religious Education teachers at SMP Muhammadiyah 1 Wonosobo to apply adaptive and innovatice teaching style to maintain and increase student learning motivation.