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Analytics

Gulo, Niat Sevin Arni Putri; Palupiningtyas, Dyah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

Inflation and post-COVID-19 economic uncertainty have placed significant financial pressure on low-income workers, including boarding house employees. This study aims to analyze the effects of financial literacy, financial attitude, and economic pressure on personal financial management behavior and financial resilience among boarding house employees in Semarang Regency. A mixed-methods sequential explanatory approach was employed, with the quantitative phase (n=150) analyzed using PLS-SEM, followed by a qualitative phase (n=15) using thematic analysis. Results indicate that financial literacy (β=0.312; p<0.01) and financial attitude (β=0.387; p<0.01) have significant positive effects, while economic pressure has a negative effect (β=-0.256; p<0.01) on financial management behavior. The model explains 52.4% of the variance in financial management behavior. Financial management behavior significantly mediates the relationship between financial literacy and financial resilience. The qualitative phase identified five adaptive strategies: strict budgeting, income diversification, strategic saving, social network utilization, and financial technology adoption. This study contributes to the literature by exploring an understudied population and integrating the economic pressure perspective into financial behavior models.

Giawa, Erniman; Palupiningtyas, Dyah

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2026 Universitas Sains dan Teknologi Komputer

The rapid growth of beverage franchises in Indonesia, particularly MIXUE with over 4,000 outlets, necessitates an in-depth examination of the financial management strategies underlying its success. This study aims to analyze the effects of working capital management, supply chain support, and operational cost efficiency on financial performance, as well as to evaluate the investment feasibility of the MIXUE franchise in Indonesia. A mixed-methods sequential explanatory approach was employed, utilizing multiple regression analysis and capital budgeting methods including Net Present Value (NPV), Internal Rate of Return (IRR), Payback Period (PP), and Return on Investment (ROI). Data were collected from 50 franchise outlets across Jakarta, Bandung, Surabaya, and Semarang during 2022-2024, supplemented by in-depth interviews with 15 franchisees and 3 regional managers. Results reveal that all three independent variables significantly and positively affect financial performance: working capital management (β = 0.412; p = 0.002), supply chain support (β = 0.358; p = 0.008), and operational cost efficiency (β = 0.486; p < 0.001) with R² = 0.684. Investment feasibility analysis indicates an average positive NPV of IDR 290.1 million, IRR 36.5%, PP 22.2 months, and ROI 56.5%. This study contributes novel insights by integrating financial and supply chain analysis within the context of beverage franchising in emerging Asian markets, providing a comprehensive evaluation framework for prospective investors and franchise system developers.

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.

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.

Ahmad Ahmad; Palupiningtyas, Dyah

Jurnal Ilmiah Serat Acitya 2026 Universitas 17 Agustus 1945

Industri manufaktur pangan di Indonesia menghadapi tantangan signifikan dalam pengendalian biaya akibat ketidakefisienan operasional dan manajemen waktu yang kurang optimal. Penelitian ini bertujuan menganalisis pengaruh efisiensi operasional dan manajemen waktu proyek terhadap pengendalian biaya pada PT. Macro Prima Pangan Utama. Metode penelitian menggunakan pendekatan mixed methods dengan desain explanatory sequential, mengintegrasikan analisis kuantitatif (regresi linear berganda, n=50) dan kualitatif (wawancara mendalam, n=15). Hasil penelitian menunjukkan bahwa efisiensi operasional berpengaruh positif dan signifikan terhadap pengendalian biaya (β = 0,478; p < 0,01), demikian pula manajemen waktu proyek (β = 0,362; p < 0,01). Secara simultan, kedua variabel berpengaruh signifikan dengan nilai Adjusted R² sebesar 0,602, mengindikasikan bahwa 60,2% variasi pengendalian biaya dapat dijelaskan oleh model. Temuan kualitatif mengkonfirmasi bahwa praktik preventive maintenance, standarisasi proses, dan monitoring jadwal produksi merupakan faktor kunci keberhasilan pengendalian biaya. Penelitian ini berkontribusi pada pengembangan literatur manajemen operasi di negara berkembang dan memberikan rekomendasi praktis bagi industri pangan untuk meningkatkan daya saing melalui efisiensi operasional dan manajemen waktu yang efektif.

Mellani Pratiwi; Rina Mutiara; Aprilita Rina Yanti

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

The management of essential drug inventory is a strategic component of hospital pharmaceutical services because it directly influences service continuity, cost efficiency, and the overall quality of healthcare delivery. Poor inventory control can result in excessive stock accumulation, increased risk of drug expiration, inefficient budget utilization, and potential drug shortages that may compromise patient care. This study aims to evaluate the effectiveness of essential drug inventory control at Pekerja General Hospital by applying the ABC-VEN, Economic Order Quantity (EOQ), and Reorder Point (ROP) methods. It also examines differences in inventory management efficiency between 2024 and 2025 based on inventory value, cost of goods sold (COGS), and Inventory Turnover Ratio (ITOR). A mixed-methods approach with a sequential explanatory design was used. Quantitative analysis involved a paired sample t-test comparing inventory data from 2024–2025, while qualitative data were collected through in-depth interviews and analyzed thematically using NVivo. The findings reveal a significant improvement in inventory management in 2025 (p < 0.05), reflected in reduced inventory value and COGS, along with an increased ITOR. However, the implementation of ABC-VEN, EOQ, and ROP methods has not been fully integrated, and challenges such as limited human resources and procurement bureaucracy persist.In conclusion, although inventory control became more efficient in 2025, further integration of inventory methods and strengthening of human resource capacity are necessary to ensure sustainable improvements.

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.

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.

Karina Wanda; Anik Ghufron; Ibnu Syamsi

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

The rapid advancement of digital technology has transformed educational practices while simultaneously posing challenges to the preservation of local cultural values. This study aims to develop and evaluate a digital ethnopedagogical reconstruction model that integrates local historical narratives of North Sumatra into the Merdeka Curriculum within the Primary School Teacher Education (PGSD) program. Employing a Research and Development (R&D) approach with the 4D model, this study utilized a mixed-methods design involving document analysis, interviews, observations, expert validation, and field trials. The findings reveal that local historical narratives—comprising folkloric legends, educational acculturation, and the heritage of local sultanates—possess strong ethnopedagogical potential when reconstructed through interactive digital media. Quantitative results demonstrate a significant 38% increase in students’ ethnopedagogical understanding, supported by high content validity (89%) and media feasibility (92%) scores. Qualitative findings further indicate enhanced cultural awareness, historical empathy, and learner engagement. The study concludes that the effectiveness of digital ethnopedagogical innovation is primarily determined by its pedagogical integration within the learner-centered framework of the Merdeka Curriculum. This research contributes a sustainable model for culturally grounded digital pedagogy in teacher education.

Fitri Yanti; Charis Christian; Sumarmo Sumarmo

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

This study aims to analyze efforts to improve the disciplinary performance of the State Civil Apparatus (ASN) in the Sorong City Regional Secretariat through the approach of apparatus compliance, internal supervision, enforcement of disciplinary sanctions, and organizational work culture. The research uses a mixed methods method, namely a quantitative approach through the dissemination of a Likert scale questionnaire analyzed using descriptive statistics and correlation, as well as a qualitative approach through in-depth interviews with the Regional Secretary, Head of the Inspectorate, Head of BKPSDM, Head of Organization and Administration, and Head of the People's Welfare Section. The study's results show that organizational work culture and internal supervision are positively related to apparatus compliance. At the same time, the enforcement of disciplinary sanctions plays a supporting role in maintaining the consistency of ASN discipline. Qualitative findings reinforce that leadership examples, employee development, and technology-based monitoring systems are important factors in improving apparatus discipline. The study's implications indicate that improving ASN discipline requires an integrated approach that strengthens the supervision system, fosters employee development, and develops an organizational work culture oriented towards public services. The study's limitation is in the narrow scope of respondents in the Sorong City Regional Secretariat; therefore, further research is recommended to include more regional apparatus and employ more comprehensive statistical analysis to yield deeper results.

Yus Tya Wiranti; Emiliana Sri Pudjiarti

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

This research is motivated by the importance of school fund management as a post-conflict education recovery strategy in Dili City, particularly at SMP Akadiru-hun, which faces challenges such as damaged facilities, limited teacher capacity, and weak financial governance. A literature review indicates that Post-Conflict Education Theory and Educational Financial Management Theory emphasize efficiency, priority, transparency, and accountability as the foundation for education system recovery. This study used a mixed methods approach, with quantitative data collected in the form of questionnaires from 20 respondents and qualitative data collected through in-depth interviews with four key informants. The descriptive statistical analysis showed an average score of 17.85 for the Education System Recovery and Strengthening Index. Efficiency and Priority of Fund Use was 17.45, and Transparency and Accountability of Fund Management was 18.75. Pearson correlation analysis showed a moderate positive relationship between Education System Recovery and Strengthening and Transparency and Accountability in Fund Management (r = 0.360). In contrast, the relationships between Education System Recovery and Strengthening and Efficiency and Priority of Fund Use (r = -0.014) and Efficiency and Priority of Fund Use and Transparency and Accountability in Fund Management (r = 0.056) were very weak and insignificant. Qualitative findings confirm that school fund management that follows government standard operating procedures contributes to post-conflict education recovery, although internal transparency still needs improvement. This study concludes that efficient, targeted, and accountable school fund management can be an effective strategy in post-conflict education recovery.

Zulkarnain Zulkarnain; Faradillah Usman; Suciyati Sundu; Fidzah Nurfajrina Murad; Wirda Aulia

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Oral and dental health problems among elementary school children remain relatively high, particularly dental caries, which is influenced by low levels of knowledge and inadequate toothbrushing skills. Children aged 6–12 years are in the mixed dentition phase and therefore require special attention in maintaining oral hygiene. This community service activity aimed to improve the knowledge and toothbrushing skills of elementary school students through a demonstration method using a dental phantom model. The activity was conducted at SD Inpres Maccini Sombala I in January 2026 and involved elementary school students as participants. The methods applied included oral health education, demonstration of proper toothbrushing techniques using a dental phantom, mass toothbrushing practice, and evaluation through pre-test and post-test as well as direct observation. The results showed an improvement in students’ understanding of the correct timing, frequency, and technique of toothbrushing, namely brushing twice a day after breakfast and before bedtime. In addition, students were able to practice proper toothbrushing techniques more effectively after the demonstration. The use of a dental phantom as an educational medium proved to be effective in increasing students’ interest, understanding, and toothbrushing skills. This activity is expected to help establish good toothbrushing habits from an early age and support promotive and preventive efforts to reduce the prevalence of dental caries among elementary school children.

Zulfa Zakiatul Hidayah; Erin Soleha

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Millennials aged 25 to 40 are currently the largest consumer group. Their dynamic lifestyles and social demands make them highly consumptive. The ease of obtaining credit, such as loans and credit cards, through advances in financial technology (FinTech) has further accelerated this trend. Unfortunately, exposure to social media that portrays a consumptive lifestyle encourages many of them to follow trends and buy non-essential items. The lack of financial literacy among young Indonesians often makes them unaware of the consequences of debt, which ultimately erodes the financial independence that is so badly needed in this era. This study aims to prove the relationship between Financial Technology, Lifestyle, and Self-Control that influence Debt Behavior. In addition, it is seen that men and women have different levels of self-control, and this is input for researchers to add gender as a moderating variable in their research. The research method used is a mixed method, more precisely a Sequential Explanatory Design, in which quantitative data is collected and analyzed, then combined with qualitative data to explain or enhance quantitative findings. Primary data was collected through questionnaires and interviews with experts, while secondary data was collected from articles and other reference data. The population used was the community in the city of Jakarta. The sample was collected using accidental sampling techniques, and the statistical test tool used Structural Equation Modeling (SEM) with SmartPLS software.

Revalina Gadista; Junaidi Junaidi; Shofiyah Rahma Harahap; Adelia Maharani; Nazifa Amanda +1 more

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

Low parental literacy regarding nutrition, parenting, and lack of utilization of Posyandu services as well as low father participation are among the factors contributing to the continued existence of malnutrition and stunting risks at the Flamboyan 3-4 Ulu Posyandu. This study aims to identify the root causes of low parental literacy, map its impact on the condition of toddlers, and evaluate two alternative policies to improve the quality of parenting education. This study uses a mixed method with a predominance of descriptive qualitative data. Data were collected through interviews, observations, questionnaires, and anthropometric data. Policy analysis was conducted using the six evaluation criteria of William Dunn (1999), namely effectiveness, efficiency, adequacy, fairness, responsiveness, and accuracy. The results of the study show that of the 13 children examined in August-September, there were 3 children whose weight and height were not appropriate for their age. The three main factors causing this problem were limited knowledge about nutrition and feeding, low understanding of child growth and development, and minimal use of posyandu services, including the involvement of fathers. The impact of this condition is evident in several toddlers with Z-scores for weight-for-age and height-for-age below the standard. Two policy alternatives were evaluated: the Healthy Family Room Program (RKS) and the 1000 HPK Home-to-Home Counseling Program. The evaluation results show that the RKS Program received the highest score with an average of 3.3, making it more feasible to implement because it is more effective, sufficiently efficient, and more responsive to family needs.

Oktaviana, Lusi; Herwiyanto; Rohmad Suryadi; Dewi Purnasari; Inna Nur Rokhmah +2 more

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Industri Kecil dan Menengah (IKM) merupakan kontributor penting dalam pembangunan ekonomi daerah melalui penciptaan lapangan kerja, peningkatan nilai tambah, dan penguatan struktur ekonomi berbasis lokal. Namun demikian, banyak IKM masih menghadapi tantangan berkelanjutan yang berkaitan dengan keterbatasan kapasitas inovasi, rendahnya adopsi pemasaran digital, serta lemahnya akses terhadap kemitraan strategis. Sentra IKM Srikayu di Surakarta merupakan klaster industri furnitur yang mengkhususkan diri pada produk berbahan kayu jati dan mahoni dengan karakteristik kualitas yang kuat, namun perluasan pasar dan pengembangan kemitraannya masih belum optimal. Penelitian ini bertujuan untuk mengkaji kondisi internal dan eksternal Sentra IKM Srikayu menggunakan analisis strategis berbasis SWOT sebagai dasar perumusan strategi pengembangan akses pasar dan kemitraan. Metode penelitian yang digunakan adalah mixed-method dengan mengintegrasikan diskusi kelompok terfokus, wawancara mendalam, dan analisis data sekunder. Hasil analisis matriks IFAS dan EFAS menunjukkan skor masing-masing sebesar 2,82 dan 2,62, yang menempatkan sentra pada Kuadran I, yang mengindikasikan strategi pertumbuhan agresif. Rekomendasi strategi meliputi penguatan branding dan pemasaran digital, diversifikasi desain produk sesuai tren pasar, perluasan kemitraan strategis, serta peningkatan kapasitas produksi dan kapabilitas sumber daya manusia guna menjamin daya saing dan keberlanjutan jangka Panjang.

I Ketut Wiriawan

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

Trust among educators constitutes a critical social capital that underpins organizational effectiveness in higher education institutions. This study investigates the impact of trust erosion among educators on the decline in the achievement of Key Performance Indicators (KPIs/IKU) in higher education. The central problem addressed in this research is the weakening of academic collaboration, reduced engagement in the tridharma of higher education, and the emergence of latent conflicts that negatively affect KPI achievement, particularly in lecturer performance, research collaboration, and the implementation of the Merdeka Belajar–Kampus Merdeka (MBKM) policy. This study aims to analyze the relationship between the level of trust among educators and institutional KPI performance, as well as to identify the organizational and social mechanisms underlying this phenomenon. A mixed-methods explanatory design was employed, combining quantitative survey data with in-depth interviews and institutional performance document analysis. The findings reveal a significant negative correlation between trust erosion and KPI achievement. The study concludes that strengthening organizational trust is a strategic prerequisite for sustaining and improving higher education performance.

Indra Hastuti; Maimunah Abdul Aziz

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

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia and Malaysia constitute the core drivers of employment and economic growth, yet many remain constrained by limited competitiveness in international markets due to uneven digital adoption. This study addresses the problem of how international digital transformation can be effectively leveraged to enhance the performance and sustainability of Smart MSMEs, with the objective of identifying key digital strategies that support sustainable business development. Employing a mixed-methods approach, the research combines quantitative surveys of MSME actors with qualitative in-depth interviews of business owners who have implemented international digital initiatives, including cross-border e-commerce, global payment systems, and international digital marketing. The data are analyzed using descriptive and comparative techniques to examine enabling factors, challenges, and cross-country differences between Indonesia and Malaysia. The findings indicate that international digital transformation significantly improves market access, operational efficiency, and business resilience, while strategic integration of digital platforms and international networks strengthens long-term sustainability. The study concludes that developing Smart MSMEs through internationally oriented digital transformation is a critical pathway for achieving sustainable business development and enhancing regional and global competitiveness, and it offers strategic and policy-oriented recommendations for MSME stakeholders.

Bawa Mulyono Hadi; Sugiharto Sugiharto; Tonny Hendartono; Ristanti Ristanti

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

City branding is a strategic approach to enhancing a city's competitiveness by leveraging unique local characteristics to create a strong and distinctive identity. This study examines the role of semanggi—a traditional Surabaya dish—as a cultural icon in strengthening the city's branding. Although semanggi carries deep symbolic meaning and historical significance for Surabaya’s residents, its potential as a city branding asset remains underutilized in formal tourism and marketing programs. Adopting a qualitative exploratory case study design, data were collected through in-depth interviews, participant observation, and document analysis involving local stakeholders, small and medium-sized culinary enterprises, cultural figures, and municipal representatives. Thematic analysis identified five key dimensions of semanggi’s role in city branding: (1) visual representation in urban spaces and promotional media; (2) cultural narratives and heritage preservation; (3) community pride and participation; (4) local economic resilience; and (5) strategic promotion by municipal authorities. The findings suggest that integrating semanggi into Surabaya’s branding strategy can reinforce cultural identity, differentiate the city in competitive tourism markets, and promote sustainable local entrepreneurship. The study contributes to the theoretical discourse on culinary-based place branding and offers practical recommendations for incorporating local wisdom into destination marketing. Limitations include the single-case scope and qualitative focus, pointing to opportunities for comparative and mixed-method research in the future.  

Norhayati Norhayati; Annisa Ariani; Erwan Setyanor

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

Free trade is one of the central issues in the dynamics of the global economy, sparking debates about the extent to which the state should be involved in economic activities. Each economic system holds a different perspective on the relationship between market mechanisms and state intervention. This article aims to analyze the concept of free trade and the role of the state from the perspective of various economic systems, namely liberal, socialist, mixed, and Islamic economic systems. The research method employed is a literature review, examining relevant sources such as books, scholarly journals, and other academic references. The findings indicate that the liberal economic system tends to emphasize market freedom with minimal state involvement, whereas the socialist system positions the state as the main regulator in trade. The mixed economic system seeks to balance the roles of the market and the state, while Islamic economics permits free trade as long as it is conducted in accordance with the principles of ethics, justice, and social responsibility. This article is expected to contribute academically to a better understanding of the differing approaches of economic systems toward free trade and the role of the state in addressing global economic challenges.

Muhammad Haizul Falah

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

Educational inequality persists across ASEAN despite improvements in enrollment and literacy, reflecting structural rather than merely access-related challenges. This study examines how governance structures, financing mechanisms, institutional capacity, and socio-economic stratification interact to produce disparities in educational access, participation, and progression. Using a qualitative-dominant mixed-methods design with cross-national comparative policy analysis, the research integrates macro-level quantitative indicators with in-depth qualitative evaluation of policy frameworks across ASEAN member states. Findings reveal that while primary enrollment approaches universality, secondary and tertiary education exhibit pronounced attrition, particularly among rural, low-income, and minority populations. Centralized governance, equitable public financing, and targeted support correlate with higher retention and reduced disparities, as evidenced in high-performing systems such as Singapore, whereas decentralized or under-resourced systems exacerbate structural inequities. Moreover, digital access and institutional capacity emerge as critical factors influencing educational trajectories. The study underscores that addressing inequality requires systemic reforms integrating governance coordination, progressive financing, institutional strengthening, and equity-focused interventions. By foregrounding structural determinants and cross-national variation, this research contributes to theoretical and policy debates on educational equity, providing evidence-based guidance for ASEAN strategies aimed at achieving inclusive, high-quality education across diverse socio-economic and geographic contexts.