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Rizky Fahmi Saputra; Mohammad Isa Wibisono; Agung Winarno; Subagyo Subagyo

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

The use of Large Language Models (LLMs) in scientific research is becoming increasingly widespread, but presents epistemic risks that are not yet fully understood. This article discusses how the probabilistic mechanisms of LLM can produce outputs that appear correct and justified but are actually dependent on epistemic luck, thus resembling the Gettier case pattern. Through a conceptual study approach, this research clarifies concepts, analytically reconstructs the generative structure of LLM, and conducts a normative analysis of its implications for scientific accountability and authorship. The results of the analysis show that Algorithmic Gettier Cases (AGCs) occur when linguistic coherence deceives users and creates the impression of justification, even though the truth that emerges is statistical coincidence and is not supported by valid causal relationships. This condition poses a serious challenge to the attribution of knowledge and author responsibility in the production of academic texts. To address this issue, this article proposes the principle of Hyper-Justification Obligation, which is the ethical obligation for researchers to actively verify and causally reason every AI output before using it in scientific works. This research provides a theoretical contribution to understanding the epistemic risks of LLM and offers an ethical foundation for academic practice in the era of generative AI.

Rijaal Qurrota A’yuni; Dea Nurazizah; Bayu Cahyadi; Abdul Rohman; Hasni Radhwatul Awaliyah

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The phenomenon of children not attending school in Situhiang Village is still a serious problem that has an impact on the social, emotional, and sustainable development of children's education. This service program aims to design and implement mentoring based on the Asset Based Community Development (ABCD) approach by involving parents, teachers, and the community as the main subjects in overcoming the causes of children not attending school. The ABCD method is used through the stages of asset mapping, expectation formulation, strategy design, action plan determination, and implementation of continuous mentoring. The results of the activity showed that the main causes of school absenteeism were related to children's negative experiences, family economic conditions, and social environmental pressures. Mentoring has succeeded in increasing parental awareness, strengthening community support, and creating a safer, more comfortable, and child-friendly learning environment. This program also fosters the collective commitment of residents to maintain the sustainability of education through the formation of education care groups. These findings confirm that community empowerment through an asset-based approach is effective in reducing children's risk of school dropouts, increasing primary education participation, and encouraging children's social inclusion in the community.

Dewi Rosita; Nadaa Avria Hanum

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

Legal assistance for applications is a crucial form of legal aid provided to the public in submitting various types of applications to the courts or related agencies. This research is motivated by the urgent need to understand the effectiveness and implementation of such legal aid services, particularly for underprivileged communities who face barriers in accessing the justice system. This article aims to discuss and describe in detail the application processing process carried out by the Legal Aid Post (Posbakum) when operating and collaborating with the Legundi Legal Aid Institute (LBH Legundi), specifically in the context of name change applications. This research uses normative legal methods with a conceptual and statutory approach to analyze the applicable procedures. The results show that Posbakum plays a central role in drafting name applications for communities in need through a phased assistance process that includes initial consultation, verification of document requirements, technical assistance in scanning and nazegel, drafting application letters, and guidance on case registration. This assistance model has proven effective in overcoming procedural obstacles and increasing access to justice for underprivileged communities, while simultaneously transforming the community from a passive to an active role in fighting for their civil rights.

Catherine Mosiara Kenyatta; Rizky Parlika

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.

Rasidin Karo Karo Sitepu; Diyah Puspa Asih Atsilanti; Marcella Magdhalena Erlely; Alsa Az Zukhruf; Muhammad Ifran +3 more

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

Indonesia, with its rapid economic growth, is still haunted by persistent poverty problems. Inflation is like a parasite that sticks to economic growth, has the potential to worsen the poverty gap and hinder its overcoming. The aim of this research is to examine how economic growth and inflation in Indonesia affect the level of poverty in Indonesia. Panel data collected between 1994 and 2023 from 34 provinces in Indonesia is the data source. Multiple linear regression analysis is the technique used. The findings show that the number of poor people in Indonesia is not significantly affected by economic growth or inflation. Only 25.7% of the fluctuation in the number of poor people can be explained by the regression model, based on a coefficient of determination (R-square) of 0.257; the remaining 74.3% can be explained by other factors not taken into account in this study.

Amalia Azahra; Fadhil Muhammad Dzaki; Robbi Hardiansyah Manik; Juanda Pramu Yudistira; Wismanto Wismanto +1 more

Journal of Student Research 2025 Pusat Riset dan Inovasi Nasional

Ijtihad as a methodology for formulating Islamic law is an important approach in understanding and developing Islamic law. This journal discusses the definition of ijtihad, the basics of ijtihad, and its role in the context of social change and community needs. The purpose of this study is to see and explore how far our understanding of the role of ijtihad in responding to the challenges of Islamic law in the global era. This study uses a qualitative method by making books, magazines, articles, journals related to the research theme as the main reference in collecting data to be codified and then poured into a description. The results of the study show that ijtihad is not just reasoning, but also involves a deep understanding of legal sources such as the Qur'an and Hadith. In addition, this article describes the challenges and opportunities faced by mujtahids in the modern era, as well as the importance of ijtihad in overcoming contemporary problems. Thus, ijtihad is expected to contribute to producing laws that are relevant and responsive to the dynamics of society.  

I Putu Gede Didik Widiarta; Cori Qamara; Alina Azzara; Muhammad Fahrul; Rahmat Budi Ramadhani

The beef cattle industry plays a vital role in rural economies, especially among smallholder farmers, who face numerous challenges in accessing markets, reducing production costs, and competing with larger, industrial-scale producers. This study examines the role of entrepreneurial marketing (EM) in enhancing the competitiveness of smallholder beef cattle farmers. The study aims to identify the entrepreneurial marketing strategies employed by smallholders to overcome barriers to market access and enhance their profitability and sustainability. Using a systematic literature review (SLR) methodology, this paper synthesises findings from various studies published between 2019 and 2024 to explore how smallholder farmers implement innovative strategies, such as digital marketing, product differentiation, and the development of value propositions, to gain a competitive edge. The results show that digital marketing plays a crucial role in expanding market reach, while product differentiation, particularly through sustainable practices and ethical production, enables smallholders to command premium prices. Cooperative marketing networks provide an effective means for overcoming logistical barriers and accessing larger markets. The study concludes that policy support is essential in fostering an environment conducive to the adoption of entrepreneurial marketing practices, particularly through digital literacy programs and subsidies for sustainable farming practices. The findings offer actionable insights for policymakers, industry stakeholders, and smallholder farmers to promote the sustainability and growth of the smallholder beef cattle sector.

Yulianto Yulianto; Johari Afrizal; Farah Triandini Putri; Tasya Ramadani Oktaviansi

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

The purpose of this Community Service activity is to assist teachers in developing reading teaching materials based on Micro Reading Skills, which serve as the foundation for improving reading skills and addressing challenges related to reading English texts. This initiative was carried out using a mentoring approach, which included presentations, hands-on practices, and demonstrations to engage teachers effectively. The methodology employed to assess the progress involved qualitative data analysis, which was based on direct observation of changes in teachers' abilities to apply the micro reading skills taught during the mentoring sessions. The activity focused on key components of micro reading skills, such as vocabulary acquisition, sentence comprehension, cohesive devices, theme-rheme relationships, and thematic progression patterns, which are essential to overcoming reading challenges. Teachers were equipped with strategies to decode complex texts and improve reading comprehension through the identification of these components. One of the significant outcomes of this program was the noticeable increase in teachers' understanding of how to implement these micro reading skills to address the difficulties students face while reading English texts. The participants' enthusiasm and active involvement during the mentoring sessions were inspiring, and the teachers expressed a strong desire to deepen their knowledge and continue developing specialized teaching materials focused on reading skills. This community service activity has not only provided immediate knowledge to the teachers but also sparked a lasting interest in refining their instructional approaches. Furthermore, the enhanced capabilities of the teachers will contribute to better student outcomes in reading comprehension, making this community service initiative an invaluable investment in both the professional development of teachers and the academic success of students.

Jems Sopacua; Titin Kempa; Rufiati Simal; Cristianti C. Kilikily

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The low level of reading literacy in remote areas, such as the Muna Barat Daya Regency, poses a significant challenge in basic education. One innovation proposed to address this issue is the implementation of Scramble Fun Learning, an educational game-based approach designed to enhance reading literacy skills in students at SD Negeri 1Weet. This community service activity was carried out in two stages: a theoretical stage, which provided foundational understanding about the importance of literacy and gamification approaches, and a practical stage involving both teachers and fifth-grade students in word arrangement activities. Scramble Fun Learning combines game elements with a gamification approach by having students arrange words from random letters. The main objective is to train vocabulary recognition, strengthen reading comprehension, and increase student motivation to learn. In this activity, students are challenged to form words or sentences within a limited time, which not only stimulates their creativity but also makes the learning process more enjoyable and engaging. This method enables students to learn while playing, which is particularly effective in overcoming the boredom that often occurs in conventional learning. The results of this activity showed a significant improvement in student enthusiasm, active participation, and literacy skills. Many students who were previously disinterested in reading activities became more enthusiastic and motivated. Despite limitations in resources and time, the activity was still effectively implemented, thanks to creative adjustments made by the implementing team to ensure the material and activities were well received by both students and teachers. Overall, these findings indicate that Scramble Fun Learning is a highly potential and applicable approach to improving students' reading literacy, especially in areas with limited educational resources. This approach not only enhances literacy skills but also builds students' interest and motivation to continue learning.

Jems Sopacua; Titin Kempa; Rufiati Simal; Cristianti C. Kilikily

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The low level of reading literacy in remote areas, such as the Muna Barat Daya Regency, poses a significant challenge in basic education. One innovation proposed to address this issue is the implementation of Scramble Fun Learning, an educational game-based approach designed to enhance reading literacy skills in students at SD Negeri 1Weet. This community service activity was carried out in two stages: a theoretical stage, which provided foundational understanding about the importance of literacy and gamification approaches, and a practical stage involving both teachers and fifth-grade students in word arrangement activities. Scramble Fun Learning combines game elements with a gamification approach by having students arrange words from random letters. The main objective is to train vocabulary recognition, strengthen reading comprehension, and increase student motivation to learn. In this activity, students are challenged to form words or sentences within a limited time, which not only stimulates their creativity but also makes the learning process more enjoyable and engaging. This method enables students to learn while playing, which is particularly effective in overcoming the boredom that often occurs in conventional learning. The results of this activity showed a significant improvement in student enthusiasm, active participation, and literacy skills. Many students who were previously disinterested in reading activities became more enthusiastic and motivated. Despite limitations in resources and time, the activity was still effectively implemented, thanks to creative adjustments made by the implementing team to ensure the material and activities were well received by both students and teachers. Overall, these findings indicate that Scramble Fun Learning is a highly potential and applicable approach to improving students' reading literacy, especially in areas with limited educational resources. This approach not only enhances literacy skills but also builds students' interest and motivation to continue learning.

Kurnia Fitri; Valina Sinka; Reni Ria Armayani Hasibuan

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Social and economic inequality in Indonesia is a multidimensional challenge that is not only reflected in the gap in income and wealth, but also in unequal access to education, health, and economic opportunities. The conventional economic system is considered ineffective in overcoming the problem of fair distribution of wealth, thus widening the gap between the rich and the poor. This article aims to analyze the concept of distributive justice in Islamic economics as a solution to social inequality in Indonesia, by highlighting the synergy of zakat, waqf, sharia financing instruments, and the role of government and society. The method used is a systematic literature review with a qualitative-narrative approach to various related academic works. The results of the study show that the application of the principle of distributive justice in Islamic economics through the optimization of zakat, waqf, and alms, as well as strengthening sharia economic regulations and literacy, can reduce social inequality and improve community welfare. The implementation of an inclusive and sustainable Islamic distribution model can reduce the Gini coefficient and strengthen social solidarity, although it still faces challenges in terms of regulation, literacy, and institutional coordination. The conclusion of the study confirms that Islamic economics offers concrete and holistic solutions to overcome social inequality in Indonesia through the integration of divine values, community participation, and state policies that support distributive justice.

Abdul Fattah Nasution; Nazla Sofi Adinda; Dea Nadhira Mulyadi; Suci Nurhayati

Intellektika : Jurnal Ilmiah Mahasiswa 2025 STIKes Ibnu Sina Ajibarang

This study aims to describe the strategies used by classroom teachers in addressing students who experience reading difficulties at Al-Hidayah Private Elementary School. Reading difficulties among elementary school students are a common issue and can seriously impact their academic achievement in the future. This research employs a descriptive qualitative approach with data collection techniques including observation, in-depth interviews, and documentation. The findings indicate that reading difficulties are caused by both internal factors, such as a lack of basic phonological skills, and external factors, such as an unsupportive learning environment. To address these challenges, teachers implement adaptive learning strategies, including individual guidance, the use of visual and audio media, and phonetic-based learning approaches. Additionally, collaboration with parents plays an important role in supporting students’ learning processes at home. These strategies significantly help students improve their reading skills and build self-confidence. The study concludes that overcoming reading difficulties requires synergy between teacher strategies, appropriate learning methods, and supportive environments, both at school and at home.  

Anggun Permata Sari; Alfinatul Akbar; Muhammad A’ras Sadiq; Pebrika Zuliani; Salmaa Zainabila +3 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Character education in elementary schools is important to prevent bullying behavior among students. This article discusses efforts to prevent bullying attitudes through socialization at SDN 16 Koto Tuо, Kec. Barangin, Sawah Lunto City. The research method used was to deliver the material directly and a question and answer session, attended by 35 students. The results of the socialization showed an increase in students' awareness and motivation not to bully, although there were minor obstacles in the form of a less conducive atmosphere during the socialization. Student participation in this activity was very high, reflecting their enthusiasm for the material presented. This socialization not only aims to provide an understanding of the negative impacts of bullying, but also to build empathy and mutual respect among students. By actively involving students, it is hoped that they can better understand the importance of creating a safe and comfortable environment for all classmates. This effort is expected to be a model for other schools in overcoming the problem of bullying and increasing awareness of the importance of respectful behavior among children. Thus, this socialization is expected to contribute to creating a safer school environment and supporting the development of positive student character, as well as reducing the incidence of bullying in the future.

Jinan, M Ghilman Nur; Ulya, Putri Adibah; OktalianSyah, Resti Kusumawati; Shafrani, Yoiz Shafwa

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

Islamic microfinance institutions (IMFIs) in Indonesia have experienced notable progress in line with the growing public interest in Islamic economic principles. However, the competition between Islamic and conventional microfinance sectors is becoming increasingly intense. The LKMS BTM Artha Surya Cooperative, located in Tegal Regency, is currently facing pressure due to this competitive environment and must formulate an effective strategy to sustain and grow its business. This study aims to formulate a strategy using the Blue Ocean Strategy framework as an alternative to overcoming business rivalry. A qualitative approach was employed, gathering primary data through interviews and field observations at BTM Artha Surya Tegal, supported by secondary sources from relevant literature. The findings reveal that BTM Artha Surya has undergone transformation into Baitul Tanwil Muhammadiyah (BTM) Artha Surya and now provides various Sharia-compliant financing services. This research further elaborates on the murabahah financing process, including the recognition, measurement, and disclosure practices implemented in the financial statements of BTM Artha Surya Tegal.

Ahmad Farid; Fadhila Nazwa Rahmania

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study explores the implementation process of the Electronic Health Record (EHR) system at RSUD Loekmono Hadi Kudus. The objective is to gain an in-depth understanding of the implementation phases, identify encountered challenges, and assess the system’s impact on the efficiency of medical record management and quality of healthcare services. A qualitative methodology was employed, using in-depth interviews and direct field observations for data collection. The findings indicate that the EHR system facilitates easier access to patient data, accelerates service delivery, and improves the accuracy and reliability of medical information. Despite facing several challenges related to technical issues and human resources, training and adaptation efforts proved effective in overcoming these obstacles. The study recommends ongoing system enhancements and continuous training for staff to ensure more effective utilization of EHR in the future.

Jessica. A. P. Sari. Fm; William Djani; Made N. D. Andayana; Maria M. Lino

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to find out the collaboration of actors in waste management in landfills (TPA). This study uses descriptive research using qualitative research methods and using Ratner's (2012) theory which includes Identification of Barriers and Opportunities, Debate Strategies to Influence, and Collaborative Action Planning. There were 5 informants in this study. The results of the study show that the collaboration that occurs in waste management has gone well, but there are still obstacles in overcoming existing problems. To identify obstacles and opportunities, there are situations and needs as well as resources that must be met, the collaboration that occurs between the Environment and Hygiene Agency and the head of waste management and b3 waste has been running but is not optimal enough due to the lack of resources in facilitating infrastructure facilities at landfills. Debate strategies to influence and increase public awareness and understanding require socialization related to understanding how to manage waste properly. The Head of the Environment and Hygiene Agency together with the Head of the B3 Waste Management Division have collaborated with the Mutiara Timor Waste Bank in providing effective socialization to reduce the volume of existing waste, but many people do not understand the socialization. Planning this cooperation action, there is a collaborative implementation strategy where the actors collaborate in planning the right implementation strategy to reduce the volume of waste in the landfill, but the collaboration between the Head of the Environment and Hygiene Agency and the Mutiara Timor Waste Bank has targeted 20% in handling the volume of waste, but the cooperation is only 5% that can reduce the volume of waste in the landfill because the socialization provided is still not understood by the Public. For the purpose and purpose of this cooperation is the target in reducing and handling waste from 2018-2025, if this cooperation runs effectively and successfully, slowly the volume of waste in landfills will decrease by itself.

Meutia Anggraini; Ikhsan Arif; Johannes Leonard Sinaga

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The problem of waste, especially inorganic waste, is becoming an increasingly serious environmental issue in Indonesia, including in the Tunas Bangsa Orphanage. Lack of awareness and skills in waste management has an impact on environmental pollution and the potential for flooding. This leadership project activity aims to build environmental awareness in the children of the Tunas Bangsa Orphanage through education and training in waste management into appropriate products. The methods used include observation, preparation of tools and materials, implementation of education and practice in making flower pots from used bottles, and evaluation through Focus Group Discussion (FGD) with supervising lecturers, administrators and children of the Tunas Bangsa Orphanage. The results of the activity show that this leadership project not only increases the knowledge and skills of children in managing waste, but also fosters awareness and concern for the environment. In addition, this activity encourages the creativity and independence of the children of the orphanage. However, the evaluation also shows that it is necessary to extend the duration and sustainability of the program so that the benefits obtained can be more optimal. Overall, this leadership project is relevant as an educational and solution-oriented effort in overcoming the problem of waste and building environmental awareness from an early age.

Mochammad Daffa Dzakwan Setiawan; Shafia Zahra; Indra Trinanda Darmawan; Raka Putra; Herli Antoni

Journal of Student Research 2025 Pusat Riset dan Inovasi Nasional

Pancasila education has a strategic role in instilling national values and overcoming moral decadence among Generation Z, especially in the digital era. This research aims to analyze the contribution of Pancasila education in shaping the character and morality of Generation Z, identify the challenges faced in its implementation, and explore the role of family, school, and community as supporters. With a qualitative descriptive approach, data was collected through literature studies, interviews, and observations. The results of the study show that Pancasila education can strengthen the attitude of nationalism, tolerance, and love for the homeland among Generation Z. However, its implementation faces obstacles in the form of a lack of innovative learning methods, the impact of globalization, and the negative influence of information technology. The family and community play an important role in instilling Pancasila values through democratic parenting and a supportive social environment. This study recommends reforming the Pancasila education curriculum to be more relevant to the digital era, the use of technology-based interactive teaching methods, and collaboration between schools, families, and the community. It is hoped that the results of this research can be a strategic guide to create Generation Z who are characterful, moral, and ready to face global challenges while maintaining national identity.  

Sitti Hasbiah; Ilma Wulansari Hasdiansa

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Stunting is one of the nutritional problems that still occurs in Indonesia. Stunting treatment does not only refer to medical and nutritional aspects, but is also influenced by social and cultural factors, including the social stigma inherent in families with stunted children. This study aims to examine the forms of social stigma against stunting and its impact on prevention and handling efforts in Santur Village. A descriptive qualitative approach was used in this study with an in-depth interview method with parents, posyandu cadres, local health workers, and village officials. The results of the study show that stigma in the form of negative labeling and feelings of shame often hinder parents from accessing health services and being open to information related to child nutrition. This information shows the importance of a community-based approach that not only focuses on the medical aspect, but also targets changes in people's social views on stunting. By overcoming social stigma, it is hoped that efforts to prevent and handle stunting can run more effectively and comprehensively.

Risna Astuti; Deddy R. Ch. Manafe; Adrianus Djara Dima

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Purpose of this research aims to find out and explain the function and role of the police in tackling online prostitution in Kupang City, and find out what factors affect the success of the police in tackling online prostitution in Kupang City. This research is a type of empirical research. The source of material from this study is primary legal material obtained from the information or opinions of the respondents, then analyzed qualitatively. The results of this study show that the Role of the Police in Overcoming Online Prostitution in Kupang City. The police's efforts to tackle online prostitution in Kupang City involve prevention, control, and enforcement measures. Prevention is carried out through community disease operations, education, and cyber patrols. Factors Affecting the Success of the Police in Overcoming Online Prostitution in Kupang City. The factors that affect the success of the police in tackling online protests are Internal Factors and External Factors. Suggestion from the author It is hoped that the East Nusa Tenggara police will strengthen and debriefing the police so that legal action against online prostitution is more effective and fair.