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Asra Fania; Syahrul Ramadhan

Intellektika : Jurnal Ilmiah Mahasiswa 2026 STIKes Ibnu Sina Ajibarang

This study aims to describe the utilization of multimodal media in teaching news text reading skills among seventh-grade junior high school students. The research employed a quantitative approach with a descriptive research design. The data were collected through questionnaires distributed to 61 seventh-grade students as the research respondents. The research instrument used a Likert scale covering aspects of students’ perceptions, comprehension, motivation, participation, and readiness toward the use of multimodal media in learning news text reading skills. The data were analyzed using descriptive quantitative techniques through percentage calculations and interpretation of respondents’ answers. The findings revealed that most students showed positive responses toward the use of multimodal media. A total of 72.1% of students agreed that learning through printed and digital media made the learning process more engaging. In addition, 59% of students stated that digital media helped them understand news content more clearly, while 60.7% felt more active during learning activities using multimodal media. The use of multimodal media also increased students’ motivation, self-confidence, and reading comprehension skills in understanding news texts. The findings indicate that the combination of printed and digital media creates a more interactive and effective learning environment that aligns with students’ literacy needs in the digital era. Therefore, multimodal media can serve as an alternative instructional strategy to improve students’ news text reading skills in junior high schools. The implications of this study highlight the importance of integrating digital and printed media in Indonesian language learning to enhance students’ reading literacy quality.

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.

Neng Madinatul Ilmi; Adi Muhammad Nur Ihsan

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

This study aims to analyze the influence of social support and soft skills on the work readiness of the 2022 cohort students in Tasikmalaya City. Work readiness is an essential aspect that students must possess to face increasingly competitive labor market demands. This research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 110 respondents selected from a population of 150 students using the Slovin formula with a 5% margin of error and a simple random sampling technique. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics 25. Prior to hypothesis testing, validity and reliability tests were performed to ensure the quality of the research instruments. In addition, classical assumption tests, including normality, multicollinearity, heteroscedasticity, autocorrelation, and linearity tests, were conducted to verify the suitability of the regression model. The findings indicate that both social support and soft skills have a positive and significant effect on students’ work readiness. Support from family, peers, and the academic environment enhances students’ confidence in preparing for employment. Furthermore, communication skills, teamwork, problem-solving abilities, and responsibility as components of soft skills strengthen students’ readiness to enter the professional workforce. These findings highlight the importance of developing soft skills and strengthening social support to improve students’ work readiness.

Hanifa Sri Nuryani; Edi Irawan

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

Lestari Wuryanti; Siti Auliya Putri; Ayu Nursari

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

Golf participation has increasingly become a lifestyle-oriented recreational activity that combines physical exercise, social interaction, and personal identity. However, participation decisions are not only shaped by individual interest, but also by demographic readiness, psychographic orientation, digital promotional exposure, and psychological commitment to the sport. This study aims to examine the influence of demographic factors, psychographic factors, and digital promotion on golf participation decisions in Bandar Lampung, with sport commitment as a mediating variable. A quantitative survey approach was employed using purposive sampling. Data were collected from 287 golf participants through a structured questionnaire measured with a five-point Likert scale. The data were analyzed using multiple linear regression and Sobel mediation testing. The findings show that demographic factors, psychographic factors, digital promotion, and sport commitment have positive and significant effects on golf participation decisions. Sport commitment was found to be the strongest predictor and significantly mediated the relationship between demographic factors, psychographic factors, digital promotion, and golf participation decisions. These results indicate that golf participation is influenced not only by access, lifestyle, and digital promotion, but also by the level of commitment developed by participants. This study contributes to sport marketing literature by integrating individual, psychological, and digital factors into one empirical model of golf participation behavior.

Abriadi Abriadi; Ramlah Yusran; Fadhillah Afifah; Faradillah Rusliana; Sahrul Syawal

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

The development of fine motor skills and collaborative character is an essential foundation during the golden age period to support children’s academic readiness and social development. However, learning stimulation at Tamalate State Kindergarten is still largely dominated by conventional methods that lack variety and interactive activities. This community service program aims to implement constructive Straw Connectorsmedia as an innovative learning solution to stimulate children’s fine motor skills and cooperative character. The implementation methods included teacher workshops, classroom application with students through collaborative constructive play activities, and evaluation of learning achievements. The findings revealed a significant improvement in children’s fine motor skills, with the average score increasing from 1.67 in the Pre-Test to 3.27 in the Post-Test. Furthermore, 60% of the children achieved the Very Well Developed (BSB) category in collaborative character development. Through the use of Straw Connectorsmedia, students were able to create complex architectural products such as construction bridges and windmills. The study concludes that Straw Connectorsmedia is effective in improving visual-motor coordination, creativity, and collaborative skills while fostering social empathy through interdependent interaction among children during the learning process.

Ibni Sahara; Meifina Dwi Rezky; Amanda Dewi Lestari; Puji Desta Ananda; Nazeli Adnan

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Economic growth in ASEAN countries has shown heterogeneous dynamics, particularly in the post-pandemic period. This study aims to analyze the effect of economic complexity, manufacturing value added, and foreign direct investment on economic growth in ASEAN-8 countries during 2015–2024. The study employs a quantitative explanatory approach using panel data regression analysis. The data were obtained from the World Development Indicators (World Bank) and Harvard Growth Lab. Based on the Chow and Hausman tests, the Fixed Effect Model (FEM) was selected as the best estimation model. The results indicate that economic complexity has a negative and significant effect on economic growth, suggesting that increasing economic sophistication does not automatically promote growth when industrial and institutional readiness remain limited. Meanwhile, the manufacturing sector has a positive but insignificant effect on economic growth. In contrast, foreign direct investment has a positive and significant effect on economic growth through capital accumulation and technology transfer. Simultaneously, all independent variables significantly affect economic growth in ASEAN-8 countries. These findings imply the importance of strengthening industrial capacity, institutional quality, and technological readiness to support sustainable economic growth in ASEAN countries.

Farida Farida; Munawar Munawar; Kemala Rita Wahidi

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

The implementation of Electronic Medical Records (EMR) is a key component of healthcare digital transformation, as mandated by the Minister of Health Regulation Number 24 of 2022. EMR is expected to enhance efficiency, accuracy, and the quality of nursing services. However, its implementation at M Hospital continues to face challenges, particularly in terms of infrastructure readiness and the digital literacy of nursing staff. This study aims to analyze the effects of infrastructure readiness and digital literacy on the implementation of nursing EMR, with perceived usefulness as an intervening variable. A quantitative cross-sectional design was employed, involving all nurses at M Hospital, with a total sample of 100 respondents using total sampling. Data were collected through structured questionnaires and analyzed using SEM-PLS. The results indicate that infrastructure readiness and digital literacy have both direct and indirect effects on EMR implementation through perceived usefulness (p < 0.05). Among the independent variables, infrastructure readiness demonstrates the strongest influence. These findings support existing theories and prior research. From a managerial perspective, the results highlight the importance of improving infrastructure to optimize EMR implementation. In conclusion, infrastructure readiness and digital literacy significantly influence the successful implementation of nursing EMR, with perceived usefulness acting as a key mediating factor.

Aolia Lavianis; Nayla Adibah; Rizka Ramdhina Anwar; Nada Adha; Muhammad Zaki Maulida Fauzan +1 more

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Digital transformation in higher education has created a new paradigm in instructional interACTION, especially in the use of synchronous learning platforms. This study evaluates the strategy of choosing learning media between Zoom Meeting, Google Meet dan Microsoft Teams using the ACTION framework (Access, Cost, Technology, Interactivity, Organization, Novelty). This study is set against the background of academic adjustment policies at UIN Syarif Hidayatullah Jakarta, where lectures were moved to a full online format during the Ramadan period to support learning effectiveness and the solemnity of worship. The main focus of the research is to analyze the level of media inclusivity based on the burden of quota costs (cost) and the technological readiness of devices (technology) owned by students. The method used is a comparative study with a descriptive survey approach to active students. The results of the study are expected to provide recommendations for educators in choosing the most efficient and supportive platform for the economic and technical conditions of students in the digital transition period.

Kahardani, Moh Zalmi; Erwin Santosa

This study presents a systematic qualitative literature review examining regulatory, ethical, and organizational challenges in the adoption of artificial intelligence (AI) for letter of credit (LC) automation in trade finance. Synthesizing prior interdisciplinary research, the review finds that AI technologies—such as machine learning and natural language processing—offer substantial efficiency, accuracy, and transparency gains in documentary credit examination. However, these benefits are constrained by regulatory uncertainty stemming from legacy legal frameworks, ethical concerns related to algorithmic opacity, bias, and accountability, and organizational challenges involving trust, governance, and workforce readiness. The findings highlight that AI-driven LC automation constitutes a socio-technical transformation rather than a purely technological upgrade, requiring alignment between evolving regulation, responsible AI governance, and organizational change management. This study contributes to the trade finance and digital transformation literature by providing an integrated perspective on how transparency can be institutionalized without undermining trust in automated financial decision-making

Made Riska Putri Astiyanti; Luh Putu Meri Saptiani; Dwi Suci Jayanti Nirmala; I Wayan Agus Parta Wijaya

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization

Jiyan Suhada; Hary Setyawan; Kelvin Andrean

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The rapid development of Artificial Intelligence (AI) technology requires an improvement in digital literacy and skills among students, particularly at the vocational high school level. However, many students still lack sufficient understanding of the basic concepts and practical applications of generative AI in learning. This Community Service Program (Pengabdian kepada Masyarakat/PKM) aims to enhance students’ understanding of AI technology through generative AI training at SMK Al-Muhajirin Depok. The methods used in this program include interactive lectures, demonstrations of generative AI applications, and hands-on practice sessions. The activity was attended by 30 students and supported by the school management. The results indicate a significant improvement in students’ understanding of generative AI concepts and their ability to apply the technology in a simple learning context. In addition, students gained awareness of the ethical use of AI in an appropriate and responsible manner. Therefore, this PKM activity contributes positively to improving students’ digital literacy and readiness to face technological advancements in the modern era.

Atina Nabila Ahmad

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

Assistance in obtaining a Business License Number (NIB) and halal certification at Rewwin Housing was carried out as a strategic effort to promote legality and increase the competitiveness of MSMEs. In general, many business actors still do not have legal status due to limited knowledge regarding administrative procedures and digital licensing systems. In fact, business legality is a crucial aspect that can increase consumer trust, expand market access, and strengthen a business's position amidst competition. Sobar et al. (2023), "improving product quality and becoming a service are key factors in increasing the competitiveness of MSMEs," which is supported, among other things, by having a business legality. The mentoring activity was carried out on February 7–8, 2026, using a Participatory Action Research (PAR) approach, which emphasized active participation between the mentor and business actors in identifying obstacles and completing the mentoring process together. Through this process, MSME partners gained practical understanding regarding NIB registration through the OSS system and halal certification applications. The results of the activity showed an increased awareness that business legality is not only an administrative responsibility, but also a strategic increase in business credibility and professionalism. Ridwan et al. (2024) legal assistance can increase the understanding and readiness of MSME actors in developing their businesses sustainably.

Fittin Nurhaliza; Putri Damayanti; Mhd. Hatta; Mhd. Daswar; Kasman Kasman

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

The implementation of active learning models such as Problem-Based Learning (PBL) and Project-Based Learning (PjBL) at the junior high school level is often constrained by the complexity of instructional time management. This study aims to examine the role of the principal’s instructional leadership in addressing time management dilemmas in the implementation of active learning at SMP Negeri 6 Panyabungan. A qualitative approach with a descriptive method was employed in this study. Data were collected through non-participant observation and in-depth interviews with key informants, namely the school principal and an Islamic Religious Education (PAI) teacher selected as representatives of field conditions. The findings reveal three main results. First, teachers’ time management constraints are caused by weak control of learning activity transitions, noisy classroom conditions during group division, and low initial student learning readiness. Second, the principal implemented several concrete interventions, including the adoption of block scheduling, clinical supervision focused on classroom management, and the optimization of the Subject Teacher Forum (MGMP) or school learning community. Third, these interventions improved teachers’ instructional efficiency, strengthened classroom activity control, and created a more structured active learning process. However, sustainability challenges remain, particularly resistance from senior teachers who tend to prefer conventional teaching methods. This study concludes that adaptive and solution-oriented instructional leadership is a key factor in addressing the complexity of time management constraints in active learning implementation.

Ivan Widjaja; Sudarmiatin Sudarmiatin; Heri Pratikto

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

MSMEs play a dominant role in the Indonesian economy, but their contribution to the international market remains relatively limited. This situation indicates that the readiness for internationalisation of MSMEs remains a significant issue, particularly in relation to innovation and digitalisation capabilities as strategic resources. This study aims to analyse the influence of innovation and digitalisation on the readiness for internationalisation of MSMEs in Indonesia using the Resource-Based View approach. The study employs an explanatory quantitative design with a survey approach involving 200 owners or primary managers of SMEs in East Java, selected via purposive sampling. Data were analysed using SEM-PLS. The results indicate that innovation and digitalisation have a positive and significant influence on the internationalisation readiness of SMEs. Digitalisation demonstrates a stronger influence than innovation. The structural model also exhibits adequate explanatory and predictive power. These findings confirm that internationalisation readiness is determined not only by market opportunities but also by the ability of SMEs to strategically manage innovation and digital technology. The implications of this study emphasise the importance of strengthening innovation and digitalisation capabilities as the foundation for formulating SME development strategies that are better prepared to enter international markets.

Sri Purwanti; Adam Teguh Ramadhani; Lennyta Eka Rindi Agustin; Freddy Parsaulian Situmorang; Angga Kristandiyo +21 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Household waste management in Gondang Village remains a major problem because waste is not sorted from the source and supporting facilities are still limited, resulting in mixed organic, inorganic, and residual waste, potentially polluting the environment. To support the planned development of a 3R Waste Management Site (TPS 3R) in 2026, a community service activity was conducted aimed at increasing community knowledge, awareness, and readiness regarding waste sorting and the application of the Reduce, Reuse, and Recycle concept. This activity used a participatory approach through outreach, waste sorting demonstrations, installation of educational boards on waste decomposition times, and the provision of separate trash bins in four hamlets. The results of the activity showed an increase in community understanding of waste types, 3R principles, and long-term environmental impacts, accompanied by positive responses and high enthusiasm. The educational boards and facilities provided served as visual reminders that encouraged behavioral change, making this activity an important first step in preparing the Gondang Village community towards sustainable waste management through the 3R Waste Management Site (TPS 3R).

Erikson Damanik; Edo Maranata Tambunan; Meylida Girsang; Khansa Khalishah; Toras Pangindoan Batubara +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The rapid advancement of digital technology in higher education has transformed learning and assessment systems, particularly through the adoption of Learning Management Systems (LMS) and Computer-Based Tests (CBT). However, many university students still face challenges in adapting to digital examination environments due to limited technical experience and digital literacy. This Community Service Activity (PKM) aims to enhance students’ academic readiness and digital competence through the implementation of a Moodle-based LMS at Universitas Murni Teguh. The activity was conducted in the form of an interactive workshop, including system introduction, simulation of CBT, guided practice, and discussion sessions involving university students and lecturers. The results showed a significant improvement in students’ understanding of LMS features, confidence in using CBT systems, and ability to manage digital-based examinations effectively. Active participation and engagement during the sessions reflected high enthusiasm and adaptability toward digital learning transformation. This activity demonstrates that the implementation of LMS Moodle is effective in improving academic preparedness and digital literacy among students, and can serve as a sustainable model for strengthening technology-based learning in higher education institutions.

Erikson Damanik; Edo Maranata Tambunan; Meylida Girsang; Khansa Khalishah; Toras Pangindoan Batubara +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The rapid advancement of digital technology in higher education has transformed learning and assessment systems, particularly through the adoption of Learning Management Systems (LMS) and Computer-Based Tests (CBT). However, many university students still face challenges in adapting to digital examination environments due to limited technical experience and digital literacy. This Community Service Activity (PKM) aims to enhance students’ academic readiness and digital competence through the implementation of a Moodle-based LMS at Universitas Murni Teguh. The activity was conducted in the form of an interactive workshop, including system introduction, simulation of CBT, guided practice, and discussion sessions involving university students and lecturers. The results showed a significant improvement in students’ understanding of LMS features, confidence in using CBT systems, and ability to manage digital-based examinations effectively. Active participation and engagement during the sessions reflected high enthusiasm and adaptability toward digital learning transformation. This activity demonstrates that the implementation of LMS Moodle is effective in improving academic preparedness and digital literacy among students, and can serve as a sustainable model for strengthening technology-based learning in higher education institutions.

Ari Data; Markus U K Yewang; Yeheskiel Nggandung; Jacob Abolladaka; Erika Br. Simanungkalit +3 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

This community service program aims to enhance teachers’ competence in developing Higher Order Thinking Skills (HOTS)-based assessment items to support improved performance in the Computer-Based National Assessment (ANBK) at SMP Negeri Kletek. The main problem faced by the partner school is the limited understanding of teachers in designing assessment instruments that measure higher-order thinking skills, as well as insufficient ability to develop literacy- and numeracy-oriented questions aligned with ANBK characteristics. This condition has resulted in suboptimal learning evaluation quality and limited student readiness for national assessment. The program employed a Participatory Action Research (PAR) approach, emphasizing the active involvement of participants throughout all stages. The implementation included the planning stage through needs assessment and problem identification, the action stage through training and mentoring in HOTS-based item development, the observation stage through evaluation of participants’ work, and the reflection stage to identify achievements and challenges. Data were collected using pre-test and post-test, observation, and reflective discussions. The results indicate an improvement in teachers’ understanding and skills in developing HOTS-based items, as reflected in higher post-test scores. Teachers were able to design competency-based blueprints, contextual stimuli, and analytical, evaluative, and creative questions. This program effectively strengthens teachers’ professional competence and school readiness for ANBK.

Zenita Afifah Fitriyani; Rifki Ragil Saputra; Ella Nur Lailiyah; Anggil Diana Risma; Imam Mustofa Latif +21 more

Jurnal Kemitraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Impact-Oriented Community Service Program (KKN Berdampak) conducted by students of Universitas Mayjend Sungkono in Kebontunggul Village, Gondang District, Mojokerto Regency focused on optimizing branding and digital marketing for the Lembah Mbencirang tourist destination. Lembah Mbencirang is a village-based tourism destination with significant natural and educational potential; however, this potential has not been widely recognized due to limitations in branding and digital marketing. This community service program aimed to sustainably increase tourist visits through SWOT analysis, visual identity rebranding, and digital marketing campaigns utilizing social media, search engine optimization (SEO), and visual content. The activities were carried out participatively in collaboration with the local Village-Owned Enterprise (BUMDes) and Tourism Awareness Group (Pokdarwis) using observation, mentoring, and promotional content development methods. The results indicate that the optimization of branding and digital marketing at Lembah Mbencirang Tourism produced initial outcomes in the form of digital media readiness and increased understanding among tourism managers. Although the impact on visitor numbers has not yet been measured significantly, a digital marketing foundation has been established as an initial step toward the development of village tourism.