SciRepID - Scientific Publication Search

Publication Search

29,012 articles from 385 journals · 1,447 citations tracked

Showing 1-20 of 506

Analytics

Elia Rossa; Nurasia Natsir

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the effect of total risk on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Total risk is operationalized through the systematic risk proxy (Beta/β), estimated via the Capital Asset Pricing Model (CAPM) framework as the covariance between individual stock returns and the market return divided by the variance of market returns, using the Jakarta Composite Index (JCI) as the market benchmark. Firm performance is measured through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is operationalized following Gerson et al. (2025) as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies, with model selection guided by the Chow and Hausman specification tests. The Fixed Effect Model (FEM) is adopted for ROA, ROE, and SG, while the Random Effect Model (REM) is applied for Tobin’s Q. Results indicate that systematic risk exerts a significant negative effect on ROA (β = −0.312; p < 0.01) and ROE (β = −0.278; p < 0.01), but is statistically non-significant for Tobin’s Q, suggesting that capital market pricing in Indonesia does not fully incorporate systematic risk information. Critically, systematic risk exerts the largest and most significant negative effect on sustained growth (β = −0.347; p < 0.01), revealing a dual transmission mechanism through which risk suppresses ROE while simultaneously inducing more conservative dividend policies, both of which constrain long-run growth sustainability. These findings carry important implications for corporate risk management strategy and empirically enrich the literature on risk, performance, and growth in emerging capital markets.

Maya Anastasia; Siti Sundari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

Elia Rossa; Nurasia Natsir

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

This study examines the effect of working capital on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Working capital is operationalized through three distinct proxies derived from Akgün and Memiş Karatəs (2021): the Cash Holding Level (CHL), which measures the proportion of cash and cash equivalents relative to total assets; the Cash Interactive Effect (CIE), which captures the efficiency of converting revenue into operating cash flow; and the Gross Working Capital Ratio (GWCR), which reflects the share of current assets within total assets. Firm performance is assessed through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is measured using the model proposed by Gerson et al. (2025), expressed as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies. The study employs the Fixed Effect Model (FEM) for ROA and ROE, and the Random Effect Model (REM) for Tobin’s Q, as determined by the Hausman specification test. The findings reveal that CHL and CIE exert significant positive effects on ROA and ROE, while CIE is the only proxy to produce a statistically significant positive effect on Tobin’s Q. With respect to sustained growth, CHL and GWCR demonstrate significant negative effects, whereas CIE shows a significant positive effect, indicating that operational efficiency dimensions of working capital actively support long-term growth sustainability. These results reinforce the liquidity management theory and contribute empirical evidence that the structure and efficiency of working capital are strategic determinants of both short-term financial performance and long-term growth sustainability in Indonesia’s consumer goods manufacturing sector.

Wahyudi Mokobombang; Nurasia Natsir

International Journal of Social Welfare and Family Law 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines disaster management strategies in earthquake-prone countries, with a comparative focus on Japan and the Philippines as case studies for lessons applicable to public administration systems worldwide. Using a qualitative comparative analysis approach, the research evaluates institutional frameworks, policy instruments, community engagement mechanisms, and intergovernmental coordination systems deployed in both countries. Japan’s highly centralized yet locally adaptive Disaster Management Basic Act framework is contrasted with the Philippines’ decentralized National Disaster Risk Reduction and Management (NDRRM) system. Findings reveal that effective disaster management hinges on five critical pillars: strong legal frameworks, inter-agency coordination, investment in early warning systems, community resilience programs, and post-disaster recovery governance. The study further identifies that public trust, administrative capacity, and fiscal decentralization significantly influence disaster response outcomes. Lessons drawn from both countries offer practical recommendations for developing nations seeking to strengthen their disaster governance architectures. This research contributes to the growing body of knowledge on comparative public administration and disaster risk reduction, underscoring the imperative of integrated, adaptive, and community-centered governance frameworks in seismically active regions.

Nurfadillah Nurfadillah; Reza Maulana; Syahbudin Syahbudin

Switch : Jurnal Sains dan Teknologi Informasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The search and booking of boarding houses (kost) remain a significant challenge for newcomers in campus areas, particularly in Kelurahan Samata, home to UIN Alauddin Makassar, which admits approximately 15,000 new students annually. Many of these students come from outside the region and require temporary accommodation near the campus. This issue is primarily caused by limited access to information and the lack of an optimal system to support the search and booking process. Therefore, it is necessary to evaluate the level of user acceptance of the developed system. This study aims to analyze user acceptance of a boarding house search and booking information system in the case of Kelurahan Samata using the User Acceptance Testing (UAT) method. UAT is a testing approach used to determine whether a system meets user requirements, is accepted according to expected standards, and to identify the need for further improvements to ensure its feasibility for use. The UAT was conducted by end users, namely boarding house seekers and property owners/managers, by responding to 10 evaluation indicators: (1) ease of search, (2) time efficiency, (3) booking process, (4) geospatial search features, (5) completeness of information, (6) availability of suitable boarding houses, (7) accuracy of information, (8) ease of payment process, (9) check-in scheduling, and (10) navigation features for directions. The results of the User Acceptance Testing (UAT) indicate that the system achieved an average score of 87.77, suggesting that the system is highly acceptable and significantly facilitates users. These findings demonstrate that the system is well received by users, confirming that it functions effectively and is capable of accommodating all required functionalities.

Riny Tri Yuliandita; M.Natsir Nugroho; Nofierni Nofierni

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

The premium healthcare industry in urban areas is experiencing increasing competition along with the increase in healthcare facilities and the increasing public demand for fast, comfortable, and quality medical services. In this context, Columbia Asia Pulomas Hospital is implementing an expansion strategy by increasing facility capacity, modernizing services, and adding a Center of Excellence (COE) as a service differentiation. This study aims to analyze customer retention strategies within the Balanced Scorecard (BSC) framework, focusing on the relationship between customer perspectives, internal processes, learning and growth, and their application to the financial perspective. The research method uses a document-based policy and strategy analysis approach, field findings, and a synthesis of Balanced Scorecard theory and patient experience.The analysis shows that customer retention during the expansion phase is influenced not only by clinical quality, but also by the assurance of doctor time in practice, speed of service, physical comfort, and digitization of queues and administration. The addition of a COE has been shown to increase the perception of service value and expand market share through service specialist differentiation. Within the BSC framework, the customer perspective serves as a leading indicator for achieving the financial perspective, where increased patient retention contributes to increased revenue, ROI growth, and long-term financial expectations. The research implications emphasize that strategies for strengthening human resources, modernizing internal processes, and service innovation are important foundations in ensuring successful hospital expansion and enhancing competitive advantage.

Catharina Jean Sinaga; Ni Komang Irma Adi Sukmaningsih

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

Trade secrets are a type of Intellectual Property Right that plays a crucial role in providing legal protection for business information with economic value and kept confidential by its owner. In the food industry, recipes not only serve as production guidelines but also serve as a business's identity and competitive advantage. Legal issues can arise if the recipe is used or owned by others without permission, especially when conflicts arise within the business or during competition. This situation can trigger trade secret disputes that can be detrimental to business owners, both financially and sustainably. This article discusses the position of fried chicken recipes as trade secrets in culinary business practices in Indonesia and the forms of legal protection available to rights holders. The discussion was conducted based on the provisions of Law Number 30 of 2000 concerning Trade Secrets, using a normative approach. The analysis shows that a fried chicken recipe falls into the trade secret category if it meets the requirements of being unknown to the public, having economic value, and being strictly maintained by the business owner. Therefore, legal protection for trade secrets is crucial to prevent unfair business competition and provide legal certainty and protection for culinary businesses in Indonesia  

Agnes Laurensia Gea; David Albert Pardede; Nathasia Simanjuntak; Putri Maria Regina; Athalia Famelinda Gracia Sinaga +4 more

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Pulmonary Tuberculosis (TB) is a contagious infectious disease caused by the bacterium Mycobacterium tuberculosis through droplets from patients diagnosed with TB. Based on the Global TB Report 2024, WHO reported that Indonesia ranks second in the world, where 81% of cases were confirmed and 90% of them had received treatment, where there was an increase in the number of cases compared to 2023 with 77% of confirmed cases and 88% of them received treatment. The increase in the number of pulmonary TB cases is inseparable from factors that determine the transmission of M. tb such as the concentration of organisms in the air related to ventilation and the length of time a person inhales contaminated air. To determine the relationship between ventilation conditions and home lighting to the incidence of pulmonary TB in the working area of ​​the Glugur Darat Health Center in 2025 This study is an analytical study with a cross-sectional study design. Sample selection used the consecutive sampling method with 56 patients who met the inclusion criteria. Of the 56 people who met the criteria, 30 people (53.6%) were pulmonary TB sufferers and 26 people (46.4%) were not pulmonary TB sufferers. The majority of respondents were male (38 people) and the highest number was found in the 18-59 age range (48 people) (85.7%). Regarding ventilation conditions, 34 people (60.7%) did not meet adequate ventilation requirements, and 29 homes (51.8%) did not meet adequate lighting requirements. There was a relationship between ventilation conditions and the incidence of pulmonary tuberculosis in the Glugur Darat Community Health Center work area, but there was no relationship between home lighting and the incidence of pulmonary tuberculosis in the Glugur Darat Community Health Center work area.

Muhammad Natsir Mallawi; Nurasia Natsir

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Healthcare institutions worldwide are undergoing digital transformation to improve efficiency and patient experiences. While many studies focus on clinical applications of information technology (IT), its impact on administrative service quality remains limited, even though administrative services are patients’ primary point of contact. This study examines how IT adoption influences administrative service quality in Indonesian healthcare institutions, focusing on relationships between IT implementation levels and service quality dimensions, as well as mediating and moderating factors. Using a mixed-methods sequential explanatory design, quantitative data were collected from 385 patients and 127 administrative staff across 24 hospitals, supported by 32 in-depth interviews. Service quality was measured using SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. The findings show significant positive relationships between IT adoption and all service quality dimensions, with the strongest effects on reliability and responsiveness. Staff digital competency and system usability partially mediate these relationships, while implementation quality acts as a key moderating factor. Well-implemented systems yield substantially higher service improvements than poorly implemented ones. Most patients prefer digital services when functioning properly, although many report frustration when systems fail or staff lack competency. This study highlights the importance of effective IT implementation to enhance administrative service quality and offers practical insights for healthcare management.

A.M. Fadli Mappisabbi; A. Noerhayati Amirullah; Nurasia Natsir

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation. Good governance has become a crucial framework for improving public sector effectiveness, accountability, and responsiveness to citizens’ needs. In Indonesia, decentralization policies since 1999 have devolved significant authority and resources to local governments, creating both opportunities and challenges in implementing good governance principles. This study examines administrative reform efforts in Indonesian local governments, focusing on progress, challenges, and key success factors. Using a multiple case study design, the research analyzed reform initiatives in six district/city governments with diverse contexts. Data were collected through document analysis, semi-structured interviews with government officials, civil society representatives, and citizens, as well as direct observation of administrative processes conducted between March and November 2024. The study assessed six core principles of good governance: participation, transparency, accountability, effectiveness and efficiency, equity and inclusiveness, and rule of law. The findings reveal variations in implementation across regions, with high-performing governments demonstrating strong leadership commitment, systematic planning, active citizen engagement, and effective monitoring mechanisms. However, challenges persist, including limited capacity, bureaucratic resistance, weak accountability enforcement, and low public participation. Key success factors include visionary leadership, capacity development, strategic partnerships, and institutional strengthening. Policy recommendations emphasize enhancing local capacity, accountability systems, citizen participation, and performance evaluation.

Muhammad Natsir Mallawi; Nurasia Natsir

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

Leadership constitutes a critical determinant of organizational efficiency, yet the relationship between leadership styles and administrative effectiveness remains incompletely understood, particularly across different institutional contexts. This comparative study examines how transformational, transactional, and laissez-faire leadership styles influence administrative efficiency in public and private sector institutions in Indonesia. Using a mixed-methods approach, quantitative data were collected from 428 employees across 28 public institutions and 24 private organizations through validated survey instruments; qualitative data were gathered through 36 semi-structured interviews with organizational leaders and managers. Results reveal significant positive relationships between transformational leadership and administrative efficiency in both sectors (β = 0.54, p < 0.001 for public; β = 0.48, p < 0.001 for private), with transactional leadership showing moderate positive effects (β = 0.32 public; β = 0.38 private) and laissez-faire leadership demonstrating negative relationships (β = −0.28 public; β = −0.24 private). Leadership styles collectively explain 52% of efficiency variance. Mediation analysis reveals that organizational culture (28%), employee engagement (35%), and trust in leadership (22%) partially mediate transformational leadership's effects, together accounting for 62% of total indirect effects. Sector differences emerged qualitatively: transformational leadership leverages public service motivation in public institutions, while transactional leadership's performance accountability resonates more strongly in private organizations. The study contributes theoretical understanding of leadership effectiveness across institutional contexts and provides practical guidance for developing contextually appropriate leadership development programs.

Syafaruddin Syafaruddin; Andi Riska Andreani Syafaruddin; Nurasia Natsir

International Journal of Entrepreneurship and Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Bureaucracies worldwide face increasing pressure to innovate due to rising citizen expectations, technological disruption, and fiscal constraints. The digital era offers significant opportunities to transform public service delivery by overcoming traditional administrative barriers. This study employs a multiple case study design, analyzing 18 innovative public service initiatives in Indonesia recognized for service innovation. Data were collected through document analysis, semi-structured interviews, and direct observations. Using Innovation Diffusion Theory and Institutional Theory, the study examines innovation adoption, implementation, and sustainability. The findings show that successful bureaucratic innovations share six key characteristics: strong leadership, citizen-centric design, effective use of digital technologies, incremental implementation, institutionalization through regulations, and external partnerships. However, major barriers include rigid regulations, risk-averse organizational culture, fragmented authority, limited resources, inadequate digital infrastructure, and political influences. Digital technology plays a crucial enabling role, yet it must be supported by organizational change, capacity building, and cultural transformation. This study provides policy recommendations to support regulatory reform, strengthen innovation systems, and foster innovation-friendly public sector environments.

Syafaruddin Syafaruddin; Andi Riska Andreani Syafaruddin; Nurasia Natsir

International Journal of Management Science and Business 2026 International Forum of Researchers and Lecturers

The digital transformation of public administration represents a critical pathway toward modernizing governance, enhancing service delivery, and improving transparency in Indonesian government agencies. This study examines the current state of digital transformation initiatives across various levels of government in Indonesia, identifying key challenges and opportunities in implementing digital technologies within bureaucratic structures. Through a convergent parallel mixed-methods design combining surveys of 245 government officials from 32 agencies and in-depth interviews with 28 digital transformation leaders, this research reveals that while Indonesian government agencies have made significant progress, substantial barriers remain including limited digital infrastructure in remote regions, resistance to organizational change, insufficient digital literacy among civil servants, and inadequate legal frameworks. The overall mean maturity score was 2.87 (SD = 0.74), placing the average agency in the 'developing' category, with only 6% reaching the 'optimizing' level. The study identifies critical success factors: strong leadership commitment (β = 0.38, p < 0.001), citizen-centric design, comprehensive change management, and effective public-private partnerships. Findings indicate that successful digital transformation requires not merely technological adoption but fundamental organizational restructuring and cultural shifts toward data-driven decision-making and collaborative governance. Policy recommendations address digital infrastructure investment, human capital development, governance reform, and shared platform utilization. This research contributes to theoretical understanding of digital government in developing nations and provides practical guidance for policymakers navigating the complexities of public sector digitalization.

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir

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

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

Febri Sari Siahaan; Ety Nurhayaty; Rury Mulina; Mohamad Rizan

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

This study explores how social media–driven green marketing shapes sustainable consumer behavior through a systematic literature review. As concerns about sustainability intensify alongside rapid digital engagement, social media has emerged as a crucial platform for communicating environmental initiatives and influencing consumer responses. Despite this relevance, existing studies remain fragmented across theoretical, contextual, and methodological perspectives, limiting a holistic understanding of the topic. Using the PRISMA approach, this research reviews 42 empirical articles sourced from the Scopus database and analyzes them through the TCCM (Theory–Context–Characteristics–Method) framework. The findings show that most studies rely on intention-based theories, particularly the Theory of Planned Behavior, although there is a growing shift toward integrating social, psychological, and technology-oriented approaches. From a contextual standpoint, the literature is largely concentrated in Asian regions and younger demographics, which restricts broader generalization. Furthermore, results indicate that social media–driven green marketing does not directly affect sustainable behavior but works through important psychological mediators such as trust, engagement, and perceived value. These factors significantly influence how consumers interpret and respond to environmental messages online. The effectiveness of such marketing strategies is also shaped by cultural and demographic differences, making context a critical factor. Methodologically, most studies employ cross-sectional surveys and structural equation modeling, limiting the ability to capture causal and dynamic relationships. Overall, this study provides a structured synthesis, highlights research gaps, and suggests future directions, including cross-cultural analysis, stronger theoretical integration, and more rigorous research designs.

Amelia Nurasiah; Husnul Kholifah Nur Inayah; Rizka Anggriani; Lina Marlina; Ana Fauziya Diyana

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the concept of social welfare in the thought of Al-Farabi and its relevance to economic development. Al-Farabi explains that the main goal of social life is to achieve happiness (al-sa‘ādah), which is not only related to material welfare but also includes moral, intellectual, and spiritual values. This research uses a qualitative method with a library research approach by analyzing the works of Al-Farabi and various relevant scientific literatures. The results show that the concept of social welfare according to Al-Farabi is based on four main principles: social happiness, social justice, community cooperation, and the role of morality and education. These principles indicate that social welfare is not only dependent on economic aspects but also on ethical values, wise leadership, and social cooperation within society. Furthermore, Al-Farabi’s thought is also relevant to modern economic development, particularly in terms of distributive justice, moral-based development, and the role of the state in achieving public welfare.

Sandi Malik Fajar Jojang; Ernawati Ernawati; Dara Fitriani

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

The increase in the number of elderly residents demands the provision of residential facilities that not only meet physical needs, but also support the psychological and social well-being of their users. This study aims to formulate the concept of behavioral architecture-based nursing home design by focusing on the relationship between elderly activity patterns, privacy levels, and spatial relationships of space in the local context of Indonesia. This study uses a qualitative-descriptive approach in the framework of architectural design, with data collection through observation of elderly activities, site analysis, and documentation studies. Activity data was analyzed to identify space needs and usage patterns, then synthesized with site characteristics to formulate the concepts of zoning, circulation, and behavior-based spatial relationships. The results of the study show that the activities of the elderly form a layered behavioral structure, including residential and health activities as primary needs as well as social, productive, and educational activities as support for psychosocial welfare. Hierarchically arranged space zoning based on privacy levels has been proven to improve the readability of the space, sense of security, and comfort of the elderly. The integration of green open spaces as part of the activity system also strengthens support for light physical activity and social interaction. This study confirms that the application of behavioral architecture allows the translation of data on elderly behavior and site conditions into a contextual, humanist, and quality-of-life-oriented design concept. These findings provide practical implications for designers and policymakers in the development of sustainable elderly housing.

Gusman Ilham Widiantoro; M Tajuddin Noor; Exist Saraswati

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Long fishing is an environmentally friendly traditional fishing tool that is commonly used by fishermen to catch fish passively using bait, both in sandy waters and in coral reef areas. Grouper fish (Epinephelus sp.) tend to inhabit waters of a certain depth, especially in areas of coral fractures and dead corals that serve as shelter and foraging. Determining the right depth setting in the operation of a fishing rod is essential to optimize the catch. This study aims to determine the effect of the difference in setting depth on grouper fish catch in the waters of Pengambengan Beach and determine the most effective depth. The study used an experimental method with three depth treatments, namely 10 m, 15 m, and 20 m, each repeated nine times. Data analysis was carried out by Group Random Design (RAK) and ANOVA test. The results showed that a depth of 10 m produced the highest catch with a total of 35 fish (average 3.89 fish/trip), followed by a depth of 15 m with 10 fish (average 1.11 fish/trip), and a depth of 20 m with 7 fish (average 0.78 fish/trip). Statistically, the difference in depth has a real influence on the number of grouper catches. A depth of 10 m is recommended as the optimal setting for the operation of long fishing rods in the waters of Pengambengan Beach.

Rahmat Fajar Ramdani

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

This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).

Duski Ibrahim; Hendri Faroza; Agus Srimudin; Dyan Dwianty

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

This study aims to analyze the evolution of Islamic civilization within the cultural landscape of Southeast Asia through a comparative study between Indonesia and Patani, Thailand. The research employs a qualitative approach with a comparative case study design based on literature review, examining the historical, social, cultural, and political developments of both regions. The findings reveal that the development of Islamic civilization in Indonesia occurred through an inclusive and adaptive process of cultural acculturation. Islamic values were integrated with local traditions, creating a moderate and harmonious religious pattern within society. In contrast, the development of Islam in Patani took place under conditions of political marginalization and state pressure, which fostered cultural resistance and strengthened the religious identity of the Malay Muslim community. These differences indicate that socio-political structures play a significant role in shaping the dynamics of Islamic civilization. The study confirms that Islam as a civilization is flexible and adaptable to different cultural environments; however, the form of adaptation is strongly influenced by power relations, social conditions, and local political contexts. This research is expected to enrich the study of Islamic civilization in Southeast Asia through a comparative approach that integrates cultural and political dimensions more comprehensively.