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Nur Alyah; Syahdikin Syahdikin; Fadilla Ulfah; Novia Sri Dwijayanti

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

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

Madona Agustin Sari; Izzat Amini

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

In the digital era, e-commerce has developed not only as a platform for buying and selling activities but also as a strategic medium for marketing and business development. University students theoretically possess strong potential to become edupreneurs because they are closely connected to technology and supported by higher education environments. Nevertheless, the reality at Al-Amien Prenduan University indicates that students tend to act more as consumers in e-commerce rather than as entrepreneurs. This condition creates a gap between theoretical expectations and practical implementation, raising questions regarding the effectiveness of e-commerce in encouraging students’ entrepreneurial spirit. This study examines strategies for strengthening Edupreneurship graduates through the optimization of e-commerce. The research specifically explores ways to maximize e-commerce in supporting the development of Edupreneurship graduate profiles and improving graduates’ competitiveness in entrepreneurship and employment sectors. A qualitative approach with a case study method was employed at Al-Amien Prenduan University. Data were collected through observation, interviews, and documentation involving female students of the Islamic Education Edupreneurship program who actively engage in entrepreneurial activities through e-commerce platforms. The findings reveal that optimizing e-commerce can be achieved through identifying students’ digital competencies and needs, as well as utilizing flexible technologies that support broader market access and global transactions. In addition, strategies such as enhancing digital marketing creativity, strengthening market research capabilities, and understanding consumer behavior significantly contribute to entrepreneurial development. The study concludes that e-commerce effectively fosters entrepreneurial attitudes, adaptability, and competitiveness among students in facing the challenges of the digital economy.

Fitriyah, Anis; Fauziya, Fizi

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to determine the influence of service quality on the satisfaction of mothers with toddlers at Posyandu Melati Mekar RW 05, Margajaya Village, Ngamprah District, West Bandung Regency. The method used is a quantitative approach with data collected through questionnaires distributed to 70 respondents using a saturated sampling technique. The results showed that the service quality at Posyandu Melati Mekar was in the "very high" category with a score of 3,007 out of a maximum of 3,500, while the level of satisfaction among mothers was in the "high" category with a score of 2,900. The t test showed a t value of 9.592, which is greater than the t table value of 1.995, with a significance level of 0.001, indicating a significant influence of service quality on mother satisfaction. A correlation coefficient of 0.758 indicates a strong and positive relationship, while the determination coefficient of 57.5% shows that service quality greatly contributes to customer satisfaction. Thus, improving service quality can directly increase user satisfaction with posyandu services

Aura Kalisha; Parningotan Malau

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

The Free Nutritious Meal Program (MBG) is a strategic initiative by the Indonesian government to address the long-standing issues of malnutrition and stunting, which have significantly hindered human resource (HR) development in Indonesia. The program aims to improve children's nutrition and reduce stunting by providing free nutritious meals, particularly in areas with limited access to healthy food. This study aims to analyze the legal framework of MBG, its effectiveness in achieving its goals, and its impact on national development. Using a qualitative approach, the study analyzes the implementation of MBG through document analysis, interviews with relevant stakeholders, and field observations. The findings highlight challenges within the program, including imbalanced food distribution, inadequate infrastructure in remote areas, and suboptimal food quality control, which resulted in several food poisoning incidents in 2025. Nevertheless, the program has a positive economic impact by empowering micro, small, and medium enterprises (MSMEs) involved in food supply. The study suggests strengthening the monitoring system, improving budget management, and better coordination between government sectors and communities to maximize the success of MBG. It also emphasizes the importance of nutrition education campaigns to support the program's goals. Overall, MBG is a crucial step toward creating a healthier and more productive generation, supporting the achievement of Indonesia's Golden Generation by 2045..

Doni Sagitarian Warganegara; Rinaldi Bursan

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

The architecture of consumer decision-making has completely changed due to the quick development of recommendation systems based on artificial intelligence (AI). The majority of earlier studies saw algorithms as instruments for forecasting and maximizing preexisting preferences. This study, however, makes a different claim: algorithmic curation actively shapes preferences rather than just reflecting them. This study creates and evaluates a structural model that examines the impact of algorithmic curation intensity on perceived search autonomy, identity resonance, affective evaluation, and the development of initial preferences. The model is based on identity-based consumption theory and the literature on human-AI interaction. The study's findings, which are based on survey data from Generation Z consumers and Structural Equation Modeling (SEM) analysis, demonstrate a contradictory dynamic: algorithmic curation improves identity resonance and directly influences initial preferences while simultaneously decreasing feelings of autonomy. The primary mediating mechanism that links algorithmic exposure to emotional assessment and preference creation is identified as identity resonance. In addition to introducing the concept of algorithmic consumer formation as a new conceptual framework for comprehending consumer behavior in the AI-based digital era, our findings expand the notion of bounded rationality toward algorithmically bounded agency.

Vitha Audya Putri; Nurbaiti Nurbaiti; Ayu Nursari

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

This study was conducted with the aim of identifying and analyzing the influence of price, innovation, and service quality variables on consumer decisions in using the Maxim online transportation service. The background of this research is the increasing competition in the online transportation industry in Indonesia, which encourages companies to continuously improve their marketing strategies to attract and retain customers. As one of the rapidly growing online transportation service providers, Maxim needs to understand the factors that influence consumer decisions in order to compete effectively. The method used in this research is a quantitative approach, with data collected through questionnaires distributed to 134 respondents who are active users of Maxim's transportation services. The data collected were analyzed using multiple linear regression to examine the effect of each independent variable (price, innovation, and service quality) on the dependent variable (consumer decision). Validity and reliability tests were also conducted to ensure the research instrument was appropriate for use.The results of the study show that all three independent variables—price, innovation, and service quality—have a positive and significant effect on consumer decisions. This means that the more competitive the price offered, the higher the level of innovation provided, and the better the perceived service quality, the more likely consumers are to choose and continue using the Maxim online transportation service.These findings provide practical implications for Maxim’s management in designing more targeted marketing strategies and service improvements, as well as strengthening the company’s position in facing market competition.

Riska Putri Utami; Raden Ayu Aminah Rizkia Puspita Sari; Artha Febriana; Haunan Damar

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

This article analyzes the role of Work-Life Balance, Motivation, and Work Environment on Employee Performance in the manufacturing industry. Work-Life Balance (WLB) can be measured on time management, mental health, job satisfaction, and overall performance. Work Motivation is seen from intrinsic and extrinsic factors, while the Work Environment is seen from a conducive, safe, and comfortable atmosphere. This study uses a quantitative approach using SmartPLS. This method was chosen because of its effectiveness in testing complex causal models with many variables and its flexibility assuming data distribution. Primary data was collected from 98 employees via Google from Likert scale, using the seneus technique. Analysis includes evaluating measurement models for validity and reliability and testing hypotheses. The SEM-PLS analysis confirms that Work-Life Balance, Motivation, and Work Environment all have a positive and significant impact on employee performance. WLB showed the most dominant influence among the three factors. This research is an important factor that significantly affects employee performance. Maintaining and improving these factors, especially WLB, is essential for fostering employee motivation, a sense of security, and maximizing work output, thereby contributing to the overall success of the organization.

Bastianus Alfian Juatmadja; Hosizah Markam; Natsir Nugroho

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

The implementation of Electronic Medical Records (EMR) has become an important element in improving healthcare service quality, efficiency, and patient safety in hospitals. However, the benefits of EMR depend not only on system availability but also on the quality of the information provided and how actively the system is used by healthcare professionals. This study aims to analyze the influence of electronic medical record content and perceived ease of use on the net benefits of EMR, with actual system use acting as an intervening variable. The research applied a quantitative approach with a cross-sectional design conducted at RSM Hospital. The population consisted of all general practitioners and specialist doctors working at the hospital, totaling 51 respondents, and the study used a total sampling technique. Data were collected through structured questionnaires measured using a Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that EMR content and perceived ease of use significantly influence the net benefits of EMR. Both variables also significantly affect the actual use of the system, while actual use significantly influences the benefits obtained. Furthermore, actual use mediates the relationship between EMR content, ease of use, and net benefits, indicating that better information quality and usability can encourage greater system utilization and maximize the advantages of EMR implementation.

Siti Solehah; Ahmad Sahbendi; Tira Ilmayana; Rina Suryana; Dwi Sulastri +3 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The community service program conducted by students during the Field Work Practice (PKL) at TPQ Nurul Huda, Riam Mengelai Village, is implemented as a tangible contribution to student guidance, focusing on enhancing religious competence, discipline, and worship skills. This program was motivated by the need to improve the quality of religious education systematically and according to the skill level of each student, making learning more effective and targeted. The objective of this service is to optimize student guidance by improving Quran reading skills, daily prayer memorization, moral development, and active participation in religious activities according to each class’s ability. The implementation method includes initial observation, planning a guidance program based on skill levels, direct teaching and learning, individual and group mentoring, and periodic evaluation. Students are divided into four classes according to their ability: Class 1 for students at IQRA’ levels 1 and 2, Class 2 for IQRA’ 3 and 4, Class 3 for IQRA’ 5 and 6, and Class 4 for students who can read the Quran fluently. Each class receives materials tailored to their level, ranging from introduction to Arabic letters, Quran reading, daily prayer memorization, to moral development and worship practices. This class-based guidance approach allows PKL students to provide focused attention, ensuring optimal learning outcomes. The results show significant improvements in students’ discipline, learning motivation, Quran reading skills, prayer memorization, and moral understanding. Class-based guidance according to skill levels provides each child with an appropriate learning experience, enabling maximal development. PKL students gain practical experience in early childhood religious education, lesson development, and classroom management. This program is expected to serve as a systematic, effective, and sustainable model for student guidance at TPQ Nurul Huda.

Ubaedillah Ubaedillah; Farhan Saefudin Wahid; Tri Linda Antika

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Community service activities in Kalirahayu 1 Village aim to improve the utilization of social media as a marketing tool for Micro, Small, and Medium Enterprises (MSMEs). This initiative is important because many MSME actors in the village have not maximized social media usage, which limits their opportunities to increase product sales and market reach. The program was implemented through consultations, practical training, and continuous mentoring involving 10 MSME actors in Kalirahayu Village. Through this activity, participants were introduced to digital marketing strategies, including content creation, product promotion, and customer interaction through social media platforms. The results showed that MSME actors gained new knowledge and skills in using social media effectively, while students involved in the program also developed practical experience in digital marketing. Although several challenges were encountered, such as limited technological facilities and differences in participants’ initial knowledge levels, the program successfully increased awareness of the importance of digital marketing. This activity demonstrates strong potential for sustainable development and is expected to support the growth and competitiveness of MSMEs in rural areas.

M. Arbain; Fitra Ramadani; Iwan Perdana; Raudatul Haura

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Listening skills are frequently regarded as the most challenging aspect of English language acquisition due to the complexity of the cognitive processes involved. In an orphanage environment, limited access to learning resources remains a primary obstacle to the development of this competence. This community outreach initiative aims to sharpen the listening skills of children at the Bonang Orphanage in Banjarmasin through the integration of subtitled YouTube videos and interactive repetition drill techniques. The implementation method involved 20 children selected via purposive sampling, utilizing a one-group pretest-posttest design. The intervention procedure encompassed the presentation of listening strategies, interactive discussions, and structured repetition exercises designed to build phonological automaticity. Quantitative evaluation results indicated a significant improvement, with the participants' mean score rising from 82.9 on the pretest to 86.7 on the posttest, with a maximum achievement score of 94. The discussion reveals that the use of subtitles serves as a visual scaffolding mechanism that facilitates sound-to-form mapping, while repetition drills strengthen the participants' working memory. Overall, the utilization of digital media and repetitive exercises proved effective in lowering cognitive barriers and increasing the participants' active engagement in English language learning.

Enah Alia Sova; Rodifah Rodifah; Ai Khoerumisa; Sumyanah; Bambang Hermawan

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

MSMEs Traditional culinary MSMEs play a vital role in the Indonesian economy through job creation, income equality, and preservation of local culture. However, limited capital, raw materials, and labor, as well as unsystematic production planning, mean that MSME production decisions are still intuitive, leading to inefficiencies and suboptimal profits. A case study of MSME Sostang Tijang Bruno, a Sundanese cireng producer, shows that cireng production is still based on experience without clear calculations, resulting in a mismatch between production and demand and waste of raw materials. This study aims to optimize cireng production volume using the Graphical Linier Programming method to maximize profits by considering constraints on raw materials, working time, and market capacity. Data were obtained through observation, interviews, and documentation. The decision variables were the production volume of original chicken-filled cireng and spicy chicken-filled cireng. The analysis results showed an optimal production combination of 2.93 kg of original chicken-filled cireng and 0.53 kg of spicy chicken-filled cireng with a maximum profit of Rp499,000 per day. This method is expected to help MSMEs make more efficient and rational production decisions

Rostina Rostina; Dien Afni Ariyati; Sri Hariati Mustari

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

Storytelling has been widely recognized as an effective method for teaching English to young learners because it presents language in meaningful and engaging contexts. This study aims to explore the implementation of storytelling in teaching English to primary school students and to examine the perceived benefits and challenges from the teacher’s perspective. The study employed a qualitative descriptive research design involving one English teacher who taught Grade 6 students at SDN 261 Pinrang. The participant was selected through purposive sampling due to her experience in applying storytelling activities in English instruction at the lower primary level. Data were collected through a semi-structured interview and documentation, including lesson plans and teaching materials related to storytelling used in the classroom. The data were analyzed using descriptive qualitative analysis by identifying recurring themes related to classroom implementation, student responses, perceived benefits, and instructional challenges. The findings reveal that storytelling was mainly implemented in listening and speaking activities using simple and familiar stories, visual aids, and follow-up tasks such as comprehension questions and story retelling. According to the teacher, storytelling contributed positively to students’ listening skills, vocabulary acquisition, motivation, and confidence in using English. Students showed higher levels of attention, engagement, and willingness to participate during storytelling sessions compared to traditional teaching methods. However, several challenges were also identified, including difficulty in selecting age-appropriate and culturally relevant stories, limited instructional time, large class size, and the teacher’s need for further training in designing effective storytelling activities. Despite these challenges, the study concludes that storytelling can create a positive and supportive learning environment when it is carefully planned and supported by adequate teacher preparation. The findings highlight the importance of instructional support to maximize the effectiveness of storytelling in primary EFL classrooms.

Anza Zatira Pane; Nanda Ariska; Tithazzahra Autinsa; Abdul Rahman Sofyan

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines students’ understanding and application of Qawāʿid al-Fiqhiyyah in their daily muamalah practices and its implications for their ethical behavior. Using a descriptive qualitative approach, the research involved twenty students who provided data through questionnaires, in-depth interviews, and observations. The findings indicate that most students possess a solid understanding of the function of legal maxims as general principles guiding Islamic legal reasoning and as analytical tools for addressing contemporary issues. They are able to apply Qawāʿid al-Fiqhiyyah in various modern activities, such as digital transactions, social interactions, and financial management, which helps them act with greater caution, fairness, and responsibility. Nevertheless, several challenges remain, including difficulties in understanding Arabic terminology, limited contextual examples, and environments that do not always support consistent application. This study concludes that strengthening practical understanding and contextual learning is essential for Qawāʿid al-Fiqhiyyah to function effectively as a moral and Sharia-based guide for students navigating the complexities of modern life.

Muspiroh Muspiroh; Faisal Dudayef; Cecinia Hayati Siburian; Putri Amaliah

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

Digital transformation has become imperative for organizations worldwide, yet the failure rate of these initiatives remains significantly high. This article aims to analyze the strategic role of Change Management in bridging the gap between technology adoption and human resource readiness. Using a descriptive qualitative method and recent literature review (2019-2023), this study finds that the main challenge in the digital era lies not in technological complexity, but in cultural resistance and employee mental unpreparedness. The results indicate that change management approaches focused on human-centric design, transparent communication, and digital upskilling are key to turning digital disruption into sustainable competitive opportunities. Effective digital transformation requires a deep understanding of organizational dynamics and employee attitudes toward change. Proper application of change management principles can reduce resistance, enhance collaboration, and ensure smoother technology adoption. Therefore, it's crucial for companies to integrate ongoing training and support into every stage of the digital transition to maximize its potential.

Novi Aulia Ramadhani; Arief Bachtiar

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

This study examines the impact of capital expenditure, balancing funds, and local revenue on economic growth in the former Besuki Residency area, covering Banyuwangi, Jember, Situbondo, and Bondowoso Regencies during the 2014-2024 period. Using path analysis on panel data and individual district analysis, the study investigates the direct, indirect, and mediating effects of local revenue as an intervening variable. The results show that all three independent variables significantly affect economic growth in the panel data for all four regencies. Capital expenditure has a significant direct effect only in Bondowoso Regency and overall panel data, but is insignificant in Banyuwangi, Jember, and Situbondo. Balancing funds exhibit a significant direct effect across all regions, while local revenue has a consistent direct effect in all regions and panel data. The mediating role of local revenue is inconsistent, with the indirect effect of capital expenditure through local revenue being insignificant in all regions. On the other hand, the indirect effect of balancing funds through local revenue is significant in Banyuwangi, nearly significant in Jember and Situbondo, and insignificant in Bondowoso. These findings highlight the complexity of fiscal dynamics in decentralization, where local revenue management and governance factors are crucial. The study supports previous research suggesting that central fiscal transfers are less effective without strong local revenue support. Local governments are encouraged to enhance local revenue autonomy to maximize the multiplier effect of capital expenditures and balancing funds, fostering sustainable economic growth.

Hadi Ismanto; Vembri Aulia Rahmi; Muhammad Rosyihuddin

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This Community Service (PkM) activity was implemented in the form of an entrepreneurship seminar. This seminar strategically raised the theme "Changing the Mindset Shift from Follower to Owner", with the crucial aim of facilitating a paradigm shift in participants from mere passive consumers or followers to active and empowered business owners (owners). The implementation of PkM is based on the reality of the high unemployment rate among educated people and the urgency of global economic challenges that demand mental transformation and strengthening of practical skills. The main target group of this activity included students of entrepreneurship study programs from various universities in East Java as well as representatives of Micro, Small, and Medium Enterprises (MSMEs) operating in the Gresik area, ensuring the relevance of the material to academic and practical needs. This seminar featured two credible expert speakers in the field of entrepreneurship. The implementation method focused on interactive delivery of material, followed by a focused discussion session to maximize knowledge absorption. The results achieved showed a significant increase in understanding among participants, not only regarding the importance of instilling an entrepreneurial mindset but also mastery of practical aspects of business, including digital marketing implementation strategies and concrete steps in starting or developing a business unit. Through this intervention, PkM is expected to be able to provide a real contribution to accelerating the creation of new, innovative entrepreneurs and strengthening the sustainable entrepreneurial ecosystem in East Java

Syahri Abdillah Nasution; Tiara Andini Sirait; Triwibowo Haryo Pamungkas; Yahya Nur Shadiq

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest literature. A descriptive qualitative approach was used through a literature study with secondary data from financial journals and textbooks from 2021-2025, collected from Google Scholar and university repositories, then analyzed thematically with data reduction, presentation, and literature triangulation to interpret the PI, IRR, and WACC indicators. The results show that PI is consistently >1 (ratio of 1.15-1.45) and IRR > WACC (average of 10-12%), confirming the feasibility of 70% of manufacturing projects, while WACC of 9.8% from the optimal capital structure (debt ratio of 40-50%) supports an effective tax shield, despite being constrained by multiple IRRs, conflicting metric rankings, and BI interest rate fluctuations that increase implicit costs by up to 15%. It can be concluded that PI-WACC integration increases theoretical profitability by 12% through precise allocation, but is limited by the generalization of secondary data; a hybrid model with mixed-method validation is recommended for the non-manufacturing sector in emerging markets.

Yuda Admaja; Nisa Syahira Najla; Bagas Permana; Reni Ria Armayani Hasibuan

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research explores how monopoly markets operate in the context of a sharia-based microeconomy, with a primary focus on how prices are regulated based on the principle of adl or justice. Unlike traditional monopolies, which often create inefficiencies in resource allocation and exploit consumers, Islamic teachings require fair prices, in accordance with the Quran's prohibition of gharar (uncertainty) and zulm (oppression). Referring to the theories of Ibn Taymiyyah and modern thinkers such as Chapra, we examine how monopoly companies can achieve maslahah or mutual benefit through profit restrictions, combining prices with zakat, and supervision by a sharia council. Through a simple mathematical model, we prove that monopolies regulated by justice produce better Pareto outcomes than equilibria that only maximize profits, by reducing social losses while still encouraging innovation. Empirical data from Islamic markets in Indonesia, such as halal commodities, support these findings, where regulations can stabilize prices at 15-20% lower. The conclusion of this study highlights the importance of Sharia principles in managing sustainable markets in developing countries, with policy recommendations to reform antitrust rules to align with the maqasid al-Shariah.

Sifa Olifia Zaini Saputri; Muhammad Yasin

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Regional development faces dynamic challenges amid rapid economic growth driven by natural resource extraction. This study aims to identify leading economic sectors, analyze structural economic transformation, and evaluate the role of these sectors in regional development. The research employs a quantitative method with a descriptive approach. Secondary data consist of Gross Regional Domestic Product (GRDP) at constant prices over the past five years. The analytical techniques applied include Location Quotient analysis to identify base sectors, Shift-Share analysis to assess structural changes as well as comparative and competitive advantages, and Klassen Typology to classify sectoral growth patterns. The results reveal a structural shift from primary sectors, such as agriculture and fisheries, toward secondary sectors, including mining and manufacturing. Despite challenges related to development equity, these leading sectors serve as key drivers of regional economic growth. To maximize the contribution of leading sectors to broader regional development, this study recommends that government policies prioritize the strengthening of intersectoral linkages.