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Sari Kusuma Dewi; Adi Maladona; Oka Saputra; Dhita Ayu Permata Sari; Nurina Rizka Ramadhania +1 more

International Journal of Studies in International Education 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Scientific writing is one of the essential skills that college students need to support research activities and the development of knowledge. However, students still encounter various challenges during the writing process. This study aimed to identify students’ responses toward scientific activities at FMIPA Universitas Negeri Surabaya and to examine the difficulties experienced by students in preparing scientific papers. The study employed a qualitative descriptive method using a purposive sampling technique. The research subjects consisted of 36 students from various study programs at FMIPA Universitas Negeri Surabaya who had been involved in research activities and scientific proposal writing. Data were collected through student response questionnaires consisting of closed-ended and open-ended questions. The data were analyzed descriptively and presented in tables and narrative descriptions. The results showed that most students had understood the existing student research programs and were familiar with the use of research guidelines. However, students still faced difficulties in systematically organizing research ideas, determining research variables and methods, finding relevant literature reviews, and connecting theories from various references. In addition, time management and the use of citation management applications were also obstacles for some students. Therefore, more structured assistance is needed through scientific writing training, reference searching training, and the use of citation management applications to improve the quality of students’ scientific writing.

Sabila Inayatul Kafiyah; Neisya Syafarina; Naerul Edwin Kiky Aprianto

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the resilience of Micro, Small, and Medium Enterprises (MSMEs) in local economic development, with a focus on market dependency in the Purwasera culinary area, Purwokerto. The study employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews, observation, documentation, and literature review, involving MSME actors and area management as informants. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. The results indicate that MSMEs play a strategic role in supporting local economic activities, as reflected in increased income and dynamic economic transactions. However, MSME resilience still faces challenges, particularly high dependency on student consumers, which leads to income fluctuations during academic holidays. In addition, low adoption of digital technology hinders market expansion and business competitiveness. This study concludes that strengthening MSME resilience requires market diversification, digital adoption, and capacity building to ensure sustainable local economic development..

Cininta Nareswari Pratiwi; Agung Zulfikri

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study was conducted to examine the effect of compensation on employee performance through a literature review approach. The background of this research is based on the importance of compensation as a factor that contributes to improving employee work outcomes. Compensation is not only considered as remuneration for work performed, but also as an element that can encourage motivation and productivity. The study applied a descriptive method using a literature review approach. The data used were secondary data obtained from 20 national scientific journals published since 2020, discussing compensation and employee performance. Data collection was carried out through library research by selecting, classifying, and reviewing relevant literature sources. Furthermore, the data were analyzed descriptively by interpreting findings from previous studies. The results indicate that 19 out of 20 journals reported a positive and significant relationship between compensation and employee performance. Therefore, it can be concluded that compensation plays an essential role in enhancing employee performance, making an effective compensation system a crucial aspect of human resource management.

Geetha Wulandari Safitri; Muhamad Nurhamdi

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of capital structure and financial performance on firm value at PT Elang Mahkota Teknologi Tbk during the period 2015–2024. Capital structure is proxied by the Debt to Equity Ratio (DER), financial performance is measured by Return on Equity (ROE), and firm value is proxied by Price to Book Value (PBV). This research employs a quantitative approach with a descriptive method. The data analysis techniques used include multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that capital structure (DER) has a positive and significant effect on firm value, as indicated by a t-statistic of 3.302, which is greater than the t-table value of 2.365, with a significance level of 0.013 (< 0.05). Financial performance (ROE) also has a positive and significant effect on firm value, with a t-statistic of 2.638, exceeding the t-table value of 2.365, and a significance level of 0.034 (< 0.05). Simultaneously, DER and ROE have a significant effect on firm value, as evidenced by an F-statistic of 6.384, which is greater than the F-table value of 4.737, with a significance level of 0.026 (< 0.05). The coefficient of determination indicates that 64.6% of the variation in firm value can be explained by capital structure and financial performance, while the remaining percentage is influenced by other variables outside the research model.

Fransisca Anggraeni; Ratna Septiyanti

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to critically analyze the determination of the Tax Base (Dasar Pengenaan Pajak/DPP) in the withholding tax mechanism under Article 23 of the Indonesian Income Tax Law for freight forwarding services at PT MPX Indonesia. The research focuses on evaluating the implementation of the “All-In” billing model, where all operational costs are consolidated into a single gross invoice amount and treated as the taxable base. This approach raises concerns regarding its compliance with applicable tax regulations, particularly in distinguishing between service fees and reimbursable expenses. The study employs a qualitative descriptive method using a case study approach. Data are collected through documentation analysis of transaction records, including invoices and Unified Income Tax withholding receipts. The findings are expected to provide insights into the appropriateness of the applied tax base determination method and its implications for tax compliance and efficiency within the company’s operational practices and financial reporting system.

Anti Wulan Agustini; Maskanah Maskanah

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

The manufacturing industry in Indonesia has experienced rapid growth along with the increasing demand from society for various industrial products. This condition encourages manufacturing companies to improve productivity, product quality, and production process efficiency in order to compete in the global market. One of the efforts that companies can undertake is the consistent implementation of Standard Operating Procedures (SOP) at every stage of the production process. This activity aims to determine the implementation of SOP in the emboss production process at PT Nikomas Gemilang and to examine its influence on the work efficiency of operators. The method used in this activity is a qualitative descriptive method with a participatory approach. Data collection was carried out through observation, direct work practice, and documentation during the implementation of the internship program (Kuliah Kerja Praktik/KKP). The results of the activity indicate that the implementation of SOP in the emboss production process has been carried out through several stages, namely the preparation stage, machine operation stage, and production result evaluation stage.

Sri Ayadilah Akhdzulhijah; Anti Wulan Agustini

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Community service is one of the implementations of the Tri Dharma of Higher Education which aims to provide real contributions to society through the application of science and technology. This activity aims to improve the understanding of small and medium enterprise (SME) actors regarding the preparation of Investment Activity Reports (LKPM) at the Investment and One-Stop Integrated Service Office (DPMPTSP) of Serang City. The problem found in the field indicates that many business actors still do not fully understand the procedures for preparing and submitting investment activity reports. The method used in this activity is a descriptive method with a mentoring approach carried out through observation, socialization, and direct assistance to business actors. The results show an increase in the understanding of business actors regarding the importance of investment activity reports and their ability to prepare reports more systematically. This activity is expected to increase business actors' awareness of their reporting obligations and support the creation of more orderly and transparent investment management.

Risma Handayani; Reski Nurul Fajri; Nurnanensi Nurnanensi; Selvianti Selvianti; Bil Khair +2 more

International Journal of Educational Evaluation and Policy Analysis 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Learning motivation is one of the important factors that determine whether a student can succeed in college, especially for students of the Islamic Religious Education Study Program who must balance academic learning and religious values. This study aims to understand the learning motivation of third-semester students of the Islamic Religious Education Study Program at STAI Al-Gazali Soppeng, as well as the factors that influence this motivation. This study used a qualitative approach with descriptive methods. Data were collected through observation, in-depth interviews, and documentation of students selected purposively. Data analysis was carried out in three stages: data reduction, data presentation, and conclusion drawing. The results show that student learning motivation is influenced by internal factors such as learning interests, ideals, and religious awareness, as well as external factors such as the teaching methods of lecturers, the learning environment, and support from surrounding communities. These findings indicate that student learning motivation is in the fairly good category, but still needs to be improved. This study emphasizes the importance of innovation in teaching methods and guidance that combine academic and spiritual to continuously strengthen student learning motivation.

Septiana Nintan; Yuniarti Evi; Nirmala Dewi Dian

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the negative impacts of production activities at a manufacturing company engaged in rubber processing, specifically at PTPN VII Unit Pematang Kiwah Natar, South Lampung. The factory's operations directly impact the environment, generating noise pollution, air pollution, unpleasant odors, and liquid waste. This situation requires the company to implement Environmental Management Accounting (EMA) to balance business sustainability with social and environmental responsibility. This is in line with Law No. 40 of 2007 concerning Limited Liability Companies and PSAK 1 of 2021. The main objective of the study was to evaluate the suitability of the implementation of environmental management accounting at PTPN VII Uni ;t Pematang Kiwah Natar, South Lampung, based on the International Guidance Document IFAC 2005 and PSAK 1 of 2021. This study used a qualitative descriptive method. Primary and secondary data were collected through interviews, observation, and documentation. The research results show that the company has implemented environmental management accounting using PSAK 1 of 2021, where the company has fulfilled the identification, presentation, measurement, recognition, and disclosure stages using the 2022 sustainability report and the 2022 financial statements of PTPN VII. Furthermore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has classified environmental costs by allocating environmental costs based on the International Guidance Document IFAC 2005 and Ikhsan (2008). Therefore, PTPN VII Unit Pematang Kiwah Natar, South Lampung, has demonstrated its commitment to environmental regulatory compliance.

Elita Asri Widyawati; Nadya Amelia Zulfi; Citra Anggraini Puspita Sari; Renny Fadhillah Aprilliany; Muhammad Isky Yanuar Najib +3 more

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

News texts are a systematic way of conveying information that contains declarative and imperative sentences used to convey meaning directly and demonstrate the persuasive value of the news. The research goals are to analyze imperative sentences to understand how commands, requests, prohibitions, or invitations are conveyed so that they can influence the actions or responses of readers, as well as to analyze declarative sentences, which play an important role in constructing discourse structure and indicating the writer's position on the topic being discussed. This study was conducted using a qualitative descriptive method. This method was chosen because it can describe what is seen, heard, felt, and asked. The researcher considers qualitative descriptive research to accurately describe a situation without manipulating variables.  This research concludes that imperative sentences elicit responses in the form of agreement and action, or rejection, either directly or indirectly. Meanwhile, declarative sentences serve as a guide or basis for understanding the context the speaker wishes to convey and can also be used to reinforce previously conveyed information to avoid ambiguity and misunderstanding when examining the meaning. This research is expected to be useful in linguistic studies, more specifically in syntactic material that discusses declarative and imperative sentences in news texts and political discourses.

Farid Abrar Suryanata; Deva Reihanasyith Pratama Putra; Muhammad Raffa Yudhanto; Amrizal Muzaki; Valerian Gusty Pradana +3 more

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

This study aims to analyze and identify various types of phrases found in educational opinion texts published on the Pundi.or.id website, 2025 edition. The research is based on the importance of syntactic understanding, particularly the use of phrases, in constructing effective and meaningful sentence structures in opinion texts. A qualitative descriptive method was applied using the observation and note-taking technique. The data were collected by examining, recording, and classifying different types of phrases, including nominal, verbal, adjectival, numerical, and adverbial phrases. The findings reveal that each type of phrase functions differently in shaping sentence meaning and enhancing the clarity of the writer’s arguments. Nominal and verbal phrases were found to dominate the texts, indicating their significant role in presenting ideas and logical reasoning. This research contributes to the development of syntactic studies and provides practical benefits for teachers and students in learning Indonesian, especially in mastering sentence structure and improving opinion writing skills. Furthermore, the study serves as a reference for future linguistic research within the context of digital media and education.

Fitri Eka Lestari; Rahmah Maulida Dwi Aryani; Salsabila Dwi Apriani; Jenicka Shakilla Hernanda; Irenata Sitanggang +3 more

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

This study discusses clause structures in online news articles published by Detik.com, highlighting the issue of UNNES student Iko Juliant Junior in September 2025. The background of this research lies in the importance of understanding how digital media utilize language structures to convey information effectively, concisely, and objectively. In the context of online journalism, the selection and arrangement of clauses play a crucial role in shaping clarity, focus, and meaning as perceived by readers. The purpose of this study is to describe the forms and types of clauses used in news texts and to explain their functions in maintaining the accuracy and credibility of information delivery. The research employs a qualitative descriptive method with a focus on syntactic studies. The data consist of clauses found in Detik.com news articles published in September 2025, analyzed based on their syntactic components: subject, predicate, object, complement, and adverbial. The findings show that the clause patterns of Subject–Predicate (S–P) and Subject–Predicate–Object (S–P–O) are the most dominant, with verbal predicates appearing most frequently. These patterns reflect the efficient, factual, and easily understood style of online journalistic language. This study contributes to the development of syntactic research and serves as a practical reference for journalists and readers in understanding effective language use in digital media.

Rani Febriolla De Lima; Mahkota Teja Kusuma; Aprillyana Faza Nur Azizah; Lusia Enjelina Silalahi; Novera Sholicha Nur Armaidah +3 more

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

The language used in online news is not only a tool for conveying information but also shapes perspectives that influence readers. One key element in this aspect is phrases. Phrases always appear in various types of text. A phrase is a grammatical unit consisting of two or more words that does not exceed the functional limit and fulfills one of the syntactic functions. Phrases are often found in a text within a sentence, one of which is on the online news page cnnindonesia.com. The type of phrase found in the news page is a verb phrase that functions to form a predicate, link ideas, and better explain the author's intent. The cnnindonesia.com page about Affan Kurniawan published in August 2025 was chosen because it shows a variety of verb phrases that are interesting to study. This study aims to describe the form of verb phrases found in the cnnindonesia.com news about Affan Kurniawan published in August 2025. This research can provide a clearer picture of verb phrases in journalistic texts. The research method used is a qualitative descriptive method. The results of this study describe verb phrases and their syntactic functions in a cnnindonesia.com news story about Affan Kurniawan published in August 2025. This research is useful theoretically and practically. Theoretically, this study enriches the syntactic study of verb phrases and their application in media texts. Practically, the results can serve as a reference for students, researchers, and journalists in using Indonesian effectively and according to the rules.

Yola Mutia Damayanti; Mintarsih Arbarini

International Journal of Studies in International Education 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

This study examines the integration of social activities and leadership values in shaping the character of students by the PIJAR Semarang Community as a form of community-based non-formal education. The background of this study stems from the increasing problems with student character, such as low empathy, responsibility, and self-confidence, as well as the increasing cases of violence and bullying in the educational environment. These conditions indicate that formal education has not been fully able to address the challenges of shaping student character. This study uses a qualitative approach with descriptive methods. The research was conducted at the PIJAR Semarang Community by involving community managers, volunteers, and students as research subjects. Data were collected through in-depth interviews, observation of activities, and documentation to obtain a comprehensive understanding of the character-building process. The results of the study show that the PIJAR Semarang Community integrates social activities and leadership values through academic and non-academic learning programs that are designed to be contextual and participatory. Social activities such as play-based learning, social action, field trips, art performances, and leadership training are the main media for instilling character values. The character values developed include responsibility, cooperation, empathy, discipline, and self-confidence. Leadership values are instilled through habit formation, volunteer role models, providing opportunities for participation, and the active involvement of students in every activity. This study also found several obstacles in the form of differences in student character, limited resources, and low self-confidence among some students in leadership. To overcome these obstacles, the PIJAR Semarang Community implemented intensive mentoring, motivation building, and adjustments to activities to make them more inclusive. Overall, this study confirms that the integration of social activities and leadership values in community-based non-formal education plays an important role in the holistic and sustainable character building of students.

Alya Putri Noviani; Hendika Suryawinata; Siti Rania Maelani; Sri Mulyeni

Jurnal Manajemen Bisnis Era Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The advancement of social media platforms, especially TikTok, has drastically changed the behavioral patterns and lifestyles of Generation Z. One psychological impact of intensive social media use is Fear of Missing Out (FoMO), which is the worry of missing out on news, trends, or viral social activities. This study aims to reveal how FoMO affects the lifestyle of Generation Z active on TikTok, focusing on aspects of mental health, shopping habits, and the balance of social interactions. This research uses a literature study approach with a qualitative descriptive method, through in-depth analysis of 21 scientific articles published between 2019 and 2025. The findings show that FoMO is associated with increased anxiety, depression, personal dissatisfaction, and excessive social media use among Generation Z. Furthermore, FoMO also drives impulsive consumption patterns and purchases triggered by online trends as well as the desire for social approval. On the other hand, internal factors such as self-confidence and self-control ability have proven to reduce the level of FoMO and its negative effects. This study concludes that FoMO is a complex phenomenon that impacts the mental health and lifestyle of Generation Z, thus requiring measures such as increasing digital literacy, strengthening self-control, and using social media wisely to reduce the negative impacts of FoMO in the long term.

Hartanta Capah; Syarifur Ridho; Taruna Taruna

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study discusses the implementation of the CEISA 4.0 System (Customs Excise Information System and Automation) in managing Manifest Inward and Outward data at PT. Surya Samudera Indah under the supervision of the Batam Customs Office. The research is motivated by the need for efficiency and accuracy in customs processes in the era of digitalization. The purpose of this study is to analyze the effectiveness of CEISA 4.0 in supporting customs supervision and services, as well as to identify the challenges encountered during its implementation. The research employs a qualitative descriptive method with a case study approach through observation, interviews, and documentation. The findings show that the implementation of CEISA 4.0 has had a positive impact on the speed and accuracy of manifest data reporting, particularly in document validation and tracking processes. However, several technical barriers such as network disruptions and system errors, as well as non-technical obstacles including limited human resource competence and lack of coordination between the company and customs authorities, were identified. The implications of this research highlight the need for system optimization through technological infrastructure improvement and human resource capacity enhancement to ensure CEISA 4.0 functions more effectively in supporting the smooth flow of national and international logistics.  

Victor Prasetya; Tri Handayani; Dala Noor Iftikhar; Yusuf Wijoyanto

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to elaborate on the mechanism of product design, word of mouth (WOM), price perception, and product quality on purchase decisions, with brand image serving as a mediating variable. The research focuses on consumers of Ogel-Ogel, a traditional snack product from Pemalang. Utilizing a quantitative descriptive method, data were gathered from 100 respondents through purposive and accidental sampling techniques. Data analysis employed path analysis and the Sobel test to measure the strength of the mediation effect. The results reveal that, partially, all independent variables and brand image exert a positive and significant influence on purchase decisions. The most crucial finding indicates that brand image acts as an effective mediating bridge, reinforcing the transformation of physical product attributes and social recommendations into actual purchasing actions. This underscores that for MSMEs in the culinary sector, visual uniqueness and quality are insufficient without consistent brand reputation management. This research provides strategic contributions for local product managers in integrating traditional marketing elements with brand equity strengthening to navigate an increasingly competitive market.

Khusnul Khotimah; Lady Diana Warpindyastuti

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The increasingly competitive business world demands companies to be able to implement appropriate marketing strategies to improve consumer purchasing decisions. Price and service quality are important factors that influence consumer behavior in determining purchasing choices. PT Era Permata Sejahtera, as a company engaged in general services, has experienced a decline in profits in recent years, which is thought to be related to pricing policies and the quality of service provided to consumers. Therefore, this study aims to analyze the influence of price and service quality on purchasing decisions at PT Era Permata Sejahtera, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. Data were collected through distributing questionnaires to consumers of PT Era Permata Sejahtera, with a purposive sampling technique. Data analysis was carried out using multiple linear regression with the help of SPSS version 26 software, and equipped with validity tests, reliability tests, t-tests, F-tests, and coefficients of determination. The results of the study indicate that partially, price does not significantly influence consumer purchasing decisions, while service quality has a positive and significant influence. Simultaneously, price and service quality significantly influence consumer purchasing decisions.

Fachrul Rozy Ramadhan Bachmid; Jiwa Pribadi Agustianto

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

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

Nurul Mardhiah Sitio; Tri Purwani

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

Covid-19 referral hospitals were studied and it was found that their operational costs had increased. However, their income had actually decreased. This was because there were not many general patients. In addition, asset utilisation was also hampered by the Covid-19 pandemic, which affected the economy. This study sought to find out whether there had been an increase or decrease due to Covid-19. The study used a quantitative method, namely calculating the effectiveness and efficiency ratios. This study uses a descriptive method. The results will be explained in detail. This study compares the conditions before and during Covid-19. The results show that effectiveness in 2019 was 114%. Then, in 2023, it rose to 128%, or an increase of 14%. Meanwhile, efficiency in 2019 was 88%. In 2023, it was 107%. This means there was a decrease of 19%. In conclusion, the budget was well prepared and very effective in 2019 and 2023. However, the use of operational costs during Covid-19 was less efficient. From being quite efficient in 2019, it became inefficient in 2023.