Publication Search

74,541 articles from 728 journals · 2,111 citations tracked

Showing 1-20 of 643

Analytics

Dea Devira Veronika; Muslimin Muslimin

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

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

Blandina Wenika Djawa

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

In today's rapidly developing era, advances in digital technology have brought significant changes to various fields, including the music industry. Music production processes that once relied heavily on analog equipment can now be carried out digitally through various software applications, one of which is Fruity Loops Studio (FL Studio). FL Studio is a digital music production software that is relatively easy for beginners to learn and is widely used in the creation of digital music. This technology enables individuals to create, record, edit, and produce music more efficiently without requiring expensive studio equipment. Therefore, proficiency in digital music production technology has become a relevant and essential skill for professional, educational, and creative industry purposes. Training in recording, mixing, and mastering techniques using FL Studio is one approach to enhancing the competencies of youth communities engaged in music activities. One of the target groups of this program is the K-Tong Lasiana Youth Community, a community actively involved in music creation, particularly ethnic music. However, their musical works are still primarily focused on live performances and have not been widely produced in digital recording formats due to limited knowledge and skills in digital music production. As a community service initiative, this training program is designed to equip community members with fundamental knowledge and practical skills in digital music production, enabling them to create high-quality musical works and distribute them through various digital platforms so that they can reach a broader audience.

Abd. Rahman Saleh

Jurnal Hukum, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

Judicial digital transformation through the implementation of e-Court and e-Litigation represents a strategic initiative of the Supreme Court of Indonesia to establish a modern, effective, and efficient judiciary. These innovations have successfully transformed various stages of civil case administration and litigation into faster and more transparent processes. However, the success of digitalization in case examination has not been accompanied by similar reforms in the execution of court judgments. This study aims to analyze the regulation of civil judgment execution following the implementation of e-Court and e-Litigation, identify challenges encountered in practice, and formulate a concept of execution digitalization as part of judicial reform. This research employs a normative legal method using statutory, conceptual, and case approaches. The legal materials consist of primary legal sources in the form of legislation and Supreme Court regulations, as well as secondary legal sources including scholarly literature and previous studies. The findings reveal that although e-Court and e-Litigation have accelerated dispute resolution processes, the execution of civil judgments remains largely conventional. Consequently, several challenges persist, including delays in execution, lack of transparency, and limited supervision by litigating parties. Therefore, the development of an integrated Digital Execution System linked to existing electronic judicial platforms is necessary to enhance the effectiveness of judgment enforcement and ensure greater legal certainty for justice seekers.

Surya, Muhamad Fikri

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

The thesis supervision process in higher education institutions is still frequently conducted manually, which may lead to inefficiencies in recording supervision data. This study focuses on the development and implementation of a web-based thesis supervision attendance application designed to facilitate attendance documentation, supervision session administration, and systematic monitoring of thesis supervision history. The methodology applied in this study is the Waterfall model, which includes the phases of requirements analysis, system design, implementation, and testing. The application was developed using the Laravel framework and a MySQL database. The system design was modeled using Unified Modeling Language (UML), while the validation process was conducted through Black Box Testing techniques. The research findings indicate that the developed application is capable of performing real-time supervision attendance recording, managing supervision information, and generating attendance reports effectively and efficiently. It can be concluded that the web-based thesis supervision attendance application improves the efficiency and accuracy of supervision record management and supports a more effective thesis supervision monitoring process..

Mariyatul Kiftiyah; Kafidin Muzakki

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

Muhammad Zaeni; Albani Musyafa; Sarwidi Sarwidi

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Magelang City faces the challenge of limited land availability, with a total area of only 18.58 km2 and a high population density. Consequently, telecommunications infrastructure development requires a precise strategy. This study aims to analyze the business model and investment feasibility of Pole and Greenfield type telecommunication towers in Magelang City. Using a descriptive quantitative approach, this research processes secondary data from PT Dayamitra Telekomunikasi Indonesia by applying feasibility analysis based on Life Cycle Costing (LCC), Net Present Value (NPV), Internal Rate of Return (IRR), Break-Even Point (BEP), Payback Period (PP), and Benefit-Cost Ratio (BCR). The results indicate significant differences in cost structures; Pole towers proved to be more efficient, requiring an initial capital outlay of only 28.8% of the total capital required for Greenfield towers. Greenfield towers generated an NPV of Rp13.07 billion with an IRR of 20%, while Pole towers generated an NPV of Rp2.46 billion with a higher IRR of 23%. Pole towers have proven to offer a faster return on investment and better operational cost efficiency, making them the most strategic option to support network densification and the implementation of 5G technology in urban areas with spatial constraints like Magelang City.

Rafaelani Putri Kristanti; Amrina Yulfajar

Master Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to examine how student interns perceive the performance of tax services at the Mojokerto Tax Office (KPP). This study employs a qualitative approach using descriptive methods. Data were collected through interviews with interns assigned to the service division, specifically at the Integrated Service Center (TPT). The interview results indicate that the tax service framework at the Mojokerto Primary Tax Office is viewed positively, is well-organized, and is beginning to evolve toward a modern and digital service approach through CORETAX technology. The shift toward digital services is believed to improve efficiency, streamline the process of obtaining a Taxpayer Identification Number (NPWP), simplify annual tax reporting, and enhance access to additional tax services. Additionally, the quality of service provided by staff was rated as friendly, professional, interactive, and supportive in helping taxpayers understand the service process. Nevertheless, several challenges were noted, including a lack of general awareness among taxpayers regarding digital platforms particularly among older taxpayers increased wait times during the annual tax filing season, and occasional system disruptions that affected service delivery. Based on interview findings, the tax service framework at the Mojokerto Pratama Tax Office is considered fairly efficient, although there is still room for improvement in promoting the adoption of digital services, enhancing service facilities, and creating a more user-friendly system.

Herlina Baro Lolu; Andreas Ariyanto Rangga; Paulus Mikku Ate

Polygon : Jurnal Ilmu Komputer dan Ilmu Pengetahuan Alam 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The selection process for accepting new employees is one of the important stages in a company to ensure that the candidates accepted have qualifications that suit the company's needs. At WINMART, the selection process is still carried out manually, so it is less efficient and prone to errors. Therefore, a system is needed that can assist in more objective and efficient decision making. This Decision Support System (DSS) is designed to assist the selection process for recruiting new employees using the Simple Additive Weighting (SAW) method, which can assess several relevant criteria, such as work experience, education, skills and competency tests. This system was built on a web basis, so it can be easily accessed by parties involved in the selection process, such as HRD and managers. The SAW method was chosen because of its ability to convert various subjective criteria into more objective numerical scores, so that selection results can be more transparent and accountable. By using this system, it is hoped that it can increase efficiency, accuracy and transparency in the new employee selection process at WINMART, as well as facilitate decision making in selecting candidates who best suit the desired criteria.

Dzaky Kasparuma; Trisnowati Rahayu; Rizqi Aini; Sri Mulyanto H

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

 The quality of digital system services in the ship clearance process is closely related to the work effectiveness of shipping agency companies. The advancement of port operational services is influenced by the system’s ability to provide convenience, speed, accuracy, and service integration for users. The system used in the ship clearance process must be able to meet user needs and support inter-agency coordination so that ship services can operate more effectively and efficiently. This study aims to analyze the performance level and the level of user importance regarding the implementation of the Single Submission Pengangkut System in the ship clearance process at PT Trans Cakrawala Perkasa. The research employed a descriptive quantitative approach with a sample of 30 respondents consisting of ship agents involved in the clearance process. Data were collected through questionnaires, observations, and literature studies. The data were analyzed using validity tests, reliability tests, conformity level analysis, and the Importance Performance Analysis (IPA) method. The results indicate that the SSM Pengangkut System has made a positive contribution to accelerating document processing, facilitating system usage, increasing work productivity, and supporting coordination among related agencies. Based on the IPA Cartesian diagram, one indicator was identified as a priority for improvement, while other indicators were categorized as maintain performance, low priority, and high performance with lower importance levels. Overall, the implementation of the Single Submission Pengangkut System has been running quite well; however, continuous evaluation and improvement are still needed to optimize the ship clearance process further.

Sulaeni, Dini; Purnamasari, Ade Irma; Ali, Irfan; Kurniawan, Rudi; Nurdiawan, Odi +5 more

JUISI : Jurnal Ilmiah Sistem Informasi 2026 LPPM Universitas Sains dan Teknologi Komputer

The increasing use of mobile applications in the retail industry has generated a large volume of user reviews that contain valuable insights regarding customer experience and service quality. However, the unstructured nature of these reviews requires an automated approach to extract meaningful patterns efficiently. This study aims to perform sentiment analysis on user reviews of the Indomaret Poinku application by integrating lexicon-based labeling with machine learning classification. A total of 10,000 reviews were collected from Google Play Store and processed through a series of text preprocessing steps, including cleaning, case folding, normalization, tokenization, stopword removal, and stemming. Sentiment labeling was performed using the Indonesian Sentiment Lexicon (InSet), producing three sentiment classes: positive, negative, and neutral. The labeled data were vectorized using CountVectorizer and classified using two algorithms: K-Nearest Neighbors (KNN) and Random Forest (RF). Evaluation results show that Random Forest outperforms KNN, achieving an accuracy of 82.5%, compared to 69% for KNN. Random Forest demonstrates superior performance in handling high-dimensional sparse text features and yields more stable predictions across sentiment classes. This study contributes to the growing body of research on Indonesian sentiment analysis by demonstrating the effectiveness of combining lexicon-based labeling with ensemble learning methods, offering practical implications for developers seeking to improve the quality and user satisfaction of digital retail applications.

Atanasius Basilika Chrisna Dellon; Aisyah Lovayudina Retang; Anna Triwijayati; Catharina Aprilia Hellyani

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

This study examines the role of QRIS as a non-cash payment system in supporting the digitalization of micro, small, and medium enterprises (MSMEs) in Indonesia. The rapid growth of digital transactions has encouraged MSMEs to adopt more efficient, practical, and secure payment systems. This study aims to integrate the benefits and barriers of QRIS, map its position in the MSME digitalization process, and develop a conceptual framework for future research. A descriptive qualitative approach with a literature study design was employed, utilizing relevant academic sources related to QRIS, MSMEs, digital payments, and user behavior. Data were analyzed using content analysis by comparing, interpreting, and synthesizing findings from selected literature. The results indicate that QRIS contributes to simplifying transactions, improving operational efficiency, reducing cash dependency, and supporting MSMEs’ adaptation to digital payment trends. However, its implementation remains constrained by factors such as digital literacy, user readiness, trust, and infrastructural limitations. The study also highlights that QRIS adoption is influenced not only by technological advantages but also by perceived value and user trust. Therefore, QRIS can be positioned as a strategic instrument in accelerating the digital transformation of MSME payment systems. The findings imply the need for further empirical research to examine the direct impact of QRIS adoption on MSME performance and sustainability.

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.

Muhamad Rizki Firdaus; Grand Ace Jordan; Anggi Sri Haryati Simarmata

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

Aura Kalisha; Maidir Riwanto; Dony Giatman; Parningotan Malau

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

The abuse of authority by public officials within Indonesia’s governmental administration has become an increasingly urgent issue to address. Such misconduct undermines the fundamental principles of good governance  including transparency, accountability, and justice which are essential for ensuring efficient and effective government operations. This study aims to conduct an in-depth analysis of the forms of abuse of authority by public officials, the factors influencing such behavior, and its impact on the effectiveness of governance and public trust. The research employs a normative approach with a prescriptive legal method, analyzing legislation related to the abuse of authority as well as a case-based approach to explore the implementation of authority by public officials in governmental practice.The findings indicate that abuse of authority may occur in various forms, such as exceeding the limits of granted power, conflating different authorities, or acting arbitrarily for personal or group interests  all of which contradict the principle of legality governing governmental actions. Moreover, such practices negatively affect the quality of public services and tarnish the image of governmental institutions. The study also finds that although Law No. 30 of 2014 on Government Administration provides a clear legal framework, its implementation remains hindered by weak internal and external oversight systems. Therefore, this research recommends strengthening more effective supervision mechanisms, enhancing transparency in administrative decision-making processes, and involving the public in monitoring efforts to ensure that public officials exercise their authority in accordance with established objectives in pursuit of a clean and just government.

Muspirah Muspirah; Sapriadi Sapriadi; Zulkifli Said; Basri Basri

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Marriage confirmation services are often hampered by manual procedures, leading to delays and administrative errors. This study aims to design and implement a web-based Marriage Confirmation Information System to facilitate registration, document uploads, and online monitoring of verification status and court schedules. The system was developed using the PHP programming language and MySQL database using the Waterfall method, encompassing analysis, design, implementation, and testing. The results show that the system is capable of optimally performing all managerial functions, from document validation to report automation. Black Box testing confirmed that all features functioned as expected and were easy to use. In addition to improving bureaucratic efficiency, the system ensures data security through login encryption and provides transparency through real-time status tracking. The presence of this platform significantly saves time and transportation costs for the public, as bureaucratic processes can be monitored from anywhere. In conclusion, this system successfully supports the digitalization of public services and improves the quality of administration within the Office of Religious Affairs (KUA) and Religious Courts, thereby realizing more effective, efficient, accountable, and modern governance for all levels of society

Theresia Rosyelani Nena; Ferdinandus Lidang Witi; Elvira Esperanza Sala

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Advances in information technology have brought significant changes to how Micro, Small, and Medium Enterprises (MSMEs) conduct their business operations, particularly in the areas of marketing and sales. However, Stretto Pizza MSME still relies on manual processes for ordering and transaction recording, which results in limited marketing reach, suboptimal data management, and an increased risk of errors in recording. This study aims to develop a web-based e-commerce information system that can integrate sales processes and data management more effectively. System development was conducted using the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language with MySQL database support. System testing was performed using the Black-Box Testing method to ensure that every feature functions according to user needs. The research results show that the designed system is capable of supporting product ordering processes, customer data management, sales transactions, and report generation more efficiently. With this system, it is hoped that the Stretto Piza SME can improve its operations while expanding its marketing reach through the use of digital technology.

Yossa Hutajulu; Lisa Virgiyanti; Wisnu Rijati; Fahrul Indrajaya; Yustinus Hendra Wiryanto

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The amalgamation and flotation methods are widely used by miners because the methods are simple, fast and easy. The purpose of this study was aims to test the effectiveness of gold recovery using the amalgamation and flotation methods in conventional gold processing. The research methods used were observation and testing using the amalgamation and flotation methods in conventional gold processing. The effectiveness analysis was carried out by calculating the percentage of gold produced in the amalgamation and flotation processing methods. The test was carried out on 10 samples, each weighing 10 kg. The amalgamation process used a Hg solution, while flotation used a detergent reagent. The total primary gold processing using the amalgamation method was 11.46 grams, while the total primary gold recovery using the flotation method was 12.15 grams. The results of gold processing using the flotation method were higher than those using amalgamation because flotation can separate gold more efficiently from ore containing various impurity minerals. Meanwhile, the amalgamation method, which uses mercury, tends to be less effective and loses some of the gold because it only binds very fine and dispersed gold particles, while flotation can handle ore with lower gold content and larger gold particles.

Jonatan Hutapea; Nur Rohmat; Hasky Bambang Kurniawan

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

The increasingly complex global energy problem drives the need for efficient, low-cost, and environmentally friendly energy storage systems. This study aims to analyze the power performance of two symmetric supercapacitor prototypes using Nitrogen-doped Graphene-Like Carbon (N-GLC) as the electrode material and 1 M  as the electrolyte, with different electrode substrates: aluminum and copper. Both prototypes were tested through charging and discharging processes using resistive loads of 470 ohms and 560 ohms for 5 minutes. The analyzed parameters include voltage, current, power, and output energy. The results show that the aluminum electrode achieved a higher maximum charging power of up to 18 mW; however, its energy discharge efficiency was very low at only 0.87%. In contrast, the copper electrode demonstrated a more balanced charging and discharging performance with an energy discharge efficiency of 19.4%. Analysis also indicates that the copper substrate maintains better voltage stability after 6 hours of storage compared to aluminum, which experienced significant degradation. Thus, the copper electrode is superior in maintaining the power and stability of a simple N-GLC-based symmetric supercapacitor system.

Rafeylah Areefa Elya; Risma Anita Puriani

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Adolescence is a transitional period marked by rapid biological, psychological, and social changes, which often lead to various problems for individuals, particularly at the high school level. This study aims to analyze the role of guidance and counseling services in addressing these issues using a literature review approach. The method employed is a systematic literature review of relevant scientific publications from 2020 to 2026. The data collection process was carried out through the search, selection, and evaluation of literature related to student issues and guidance and counseling services in schools. The research findings indicate that students face various challenges, such as difficulties in learning, low academic ability, academic stress and anxiety, as well as social-emotional issues influenced by internal and external factors. Guidance and counseling services play a role in supporting students to self-reflect, overcome problems, and optimize their potential through preventive, curative, and developmental approaches. The success of these services is also supported by the role of counselors, collaboration with other teachers, and parental participation. However, in practice, there are still a number of obstacles, such as limited human resources, a lack of coordination, and an incomplete understanding of the functions of these services. Therefore, efforts are needed to improve implementation and cooperation so that guidance and counseling services can operate more efficiently.

Puji Ayuni Anawawi; Indi Isnandini Fajrin; Reza Adiethya Nugraha; Joni Joni

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

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.