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Eny Latifah; Diva Ayu Pramiswari; Aicha Widia Dzilfachriah; Arina Faridatul Mahmudah; Alya Khoioni Muhibbah +2 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

Eny Latifah; Diva Ayu Pramiswari; Aicha Widia Dzilfachriah; Arina Faridatul Mahmudah; Alya Khoioni Muhibbah +2 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

Made Laksmi Meiliana; Indah Ana Resti

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Antibiotic resistance is a global health problem that requires international efforts to prevent the ineffectiveness of existing antibiotics and support the development of new antimicrobial agents. The increasing use of antibiotics in the community must be accompanied by proper understanding regarding rational antibiotic use to minimize the risk of resistance. This community service activity aimed to provide education on rational antibiotic use and the dangers of antibiotic resistance to undergraduate nutrition students at STIKes Adila, Bandar Lampung. The activity was conducted through educational sessions using flyers, presentation slides, and interactive discussions to encourage active participation and improve understanding of the topic. Evaluation was carried out using pre-test and post-test assessments to measure changes in participants’ knowledge levels. Descriptive analysis showed an improvement in participants’ knowledge, with the high knowledge category increasing from 0% during the pre-test to 85% in the post-test, while the low knowledge category decreased from 35.5% to 0% after the intervention. These findings indicate that educational interventions can effectively enhance awareness and understanding of rational antibiotic use and the prevention of antibiotic resistance. Therefore, continuous educational programs are important to promote responsible antibiotic use and support public health efforts in combating antibiotic resistance.

Made Laksmi Meiliana; Indah Ana Resti

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Antibiotic resistance is a global health problem that requires international efforts to prevent the ineffectiveness of existing antibiotics and support the development of new antimicrobial agents. The increasing use of antibiotics in the community must be accompanied by proper understanding regarding rational antibiotic use to minimize the risk of resistance. This community service activity aimed to provide education on rational antibiotic use and the dangers of antibiotic resistance to undergraduate nutrition students at STIKes Adila, Bandar Lampung. The activity was conducted through educational sessions using flyers, presentation slides, and interactive discussions to encourage active participation and improve understanding of the topic. Evaluation was carried out using pre-test and post-test assessments to measure changes in participants’ knowledge levels. Descriptive analysis showed an improvement in participants’ knowledge, with the high knowledge category increasing from 0% during the pre-test to 85% in the post-test, while the low knowledge category decreased from 35.5% to 0% after the intervention. These findings indicate that educational interventions can effectively enhance awareness and understanding of rational antibiotic use and the prevention of antibiotic resistance. Therefore, continuous educational programs are important to promote responsible antibiotic use and support public health efforts in combating antibiotic resistance.

A.M Fadli Mappisabbi; Mursalin Mursalin; Nurasia Natsir

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

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

Duski Ibrahim; Hendri Faroza; Agus Srimudin; Dyan Dwianty

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

This study aims to analyze the evolution of Islamic civilization within the cultural landscape of Southeast Asia through a comparative study between Indonesia and Patani, Thailand. The research employs a qualitative approach with a comparative case study design based on literature review, examining the historical, social, cultural, and political developments of both regions. The findings reveal that the development of Islamic civilization in Indonesia occurred through an inclusive and adaptive process of cultural acculturation. Islamic values were integrated with local traditions, creating a moderate and harmonious religious pattern within society. In contrast, the development of Islam in Patani took place under conditions of political marginalization and state pressure, which fostered cultural resistance and strengthened the religious identity of the Malay Muslim community. These differences indicate that socio-political structures play a significant role in shaping the dynamics of Islamic civilization. The study confirms that Islam as a civilization is flexible and adaptable to different cultural environments; however, the form of adaptation is strongly influenced by power relations, social conditions, and local political contexts. This research is expected to enrich the study of Islamic civilization in Southeast Asia through a comparative approach that integrates cultural and political dimensions more comprehensively.

Ika Retno Widiani, Elisabeth; Kurnia Damayanti, Ima

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This paper aims to analyze the influence of Human Resource Reform and Transformational Leadership on Civil Servant Professionalism, with Resistance to Change as a mediating variable. The research focuses on civil servants at the Semarang City Personnel, Education and Training Agency (BKPP Semarang City), an institution at the forefront of bureaucratic reform and talent management. A quantitative approach was employed through a survey of 77 civil servants using a saturated sampling technique. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test the direct and mediation relationships between the research variables. The results showed that Human Resources Reform of Civil Servants and Transformational Leadership had a positive and significant effect on ASN Professionalism. Transformational Leadership was also proven to reduce Resistance to Change, while Human Resources Reform had an indirect effect through reducing resistance. In addition, Resistance to Change had a significant negative effect on ASN Professionalism and mediated the relationship between Human Resources Reform of Civil Servants and ASN Professionalism. These findings confirm that merit system reform, competency development, and inspirational leadership are key factors in improving ASN professionalism, especially when psychological and structural barriers in the form of resistance to change can be minimized. This study provides theoretical contributions in the development of a model of ASN professionalism as well as practical recommendations for local governments in strengthening the implementation of bureaucratic reform.

Faridho Dwiki S; Briyan Ridho P; Refi Bela P

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Tax administration reform is a strategic government agenda to improve the effectiveness, efficiency, and transparency of tax management. One effort undertaken is the implementation of an integrated, digital-based Core Tax Administration Sistem (Coretax). However, the success of Coretax implementation is determined not only by technological aspects, but also by the role of strategic management in planning, organizing, and managing organizational change. This study aims to examine the role of strategic management in supporting the successful implementation of Coretax as part of tax reform in Indonesia. The research method used is a literature review by examining various secondary sources such as scientific journals, international agency reports, government policy documents, and official publications related to tax reform and the digital transformation of the public sector. The results of the study indicate that strategic management plays a crucial role in aligning policies, human resource readiness, strengthening information technology, and managing resistance to change. These findings confirm that Coretax implementation will be more optimal if supported by comprehensive strategic planning, improved human resource competency, and an organizational culture that is adaptive to digital transformation.

Wayan Arya Paramarta; Ni Ketut Laswitarni; Putu Mela Ratini

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

The integration of Artificial Intelligence (AI) into Human Resource Management (HRM) is accelerating and reshaping how organizations attract, develop, manage, and retain talent. Despite abundant case examples and growing practitioner interest, academic findings remain fragmented regarding the antecedents (drivers), impediments (barriers), and organizational effects (outcomes) of AI-based HR transformation. This paper presents a PRISMA-guided systematic literature review of 112 peer-reviewed articles (2015–2025) to synthesize empirical and conceptual evidence on AI in HRM. Results identify three primary drivers: technological capability, strategic alignment, and a data-driven culture; three critical barriers: ethical concerns (bias, privacy, and transparency), skill and capability gaps, and resistance to change; and three outcome clusters: operational efficiency, enhanced employee experience, and elevated strategic HR contribution. We propose a socio-technical conceptual framework that models drivers moderated by barriers to outcomes, and we advance a research agenda focused on ethical governance, human–AI collaboration, capability measurement, and longitudinal evaluation. The review contributes to theory by integrating socio-technical and dynamic capability  perspectives and provides actionable guidance for HR leaders on responsible AI adoption.

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.

Sony Erstiawan, Martinus

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of the core tax administration sistem (Core Tax Administration Sistem or Coretax) in early 2025, which was expected to modernise tax services, instead sparked a wave of public criticism due to various fatal technical obstacles. The dysfunction of this sistem not only hampered administration but also gave rise to discourse on distrust of state budget management. This study aims to analyse in depth how the failure to implement Coretax has eroded public trust and damaged the fiscal social contract between taxpayers and the state. The research method uses a qualitative approach with a Critical Discourse Analysis perspective based on Norman Fairclough's model. Data was collected through netnography from public comments and interactions on social media, then analysed through three dimensions: text (micro), discourse practice (meso), and social practice (macro). The findings show that public discourse is not merely technical complaints, but a form of symbolic resistance. At the micro level, sistem dysfunction is interpreted as evidence of incompetence and alleged budget irregularities. At the meso level, the public mobilises collective memory related to past government project failures to validate their distrust. At the macro level, this signifies a violation of the principle of reciprocity, whereby the state is perceived as demanding tax compliance without providing adequate services, thereby triggering a crisis of legitimacy. The implications of this study emphasise that digital transformation of the public sector requires transparency and accountability; failure to respond to this crisis has the potential to significantly reduce voluntary tax compliance.

Masitoh, Gustina; Masitoh, Gustina; Yadi, Yadi; Rohmah, Miftakhur; Carolina, Debi +1 more

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Digital transformation has become a crucial requirement for Micro, Small, and Medium Enterprises (MSMEs) to enhance their competitiveness in the technological era. This study aims to examine the trends and challenges faced by MSMEs in the digitalization process through a systematic literature review (SLR) approach. A total of 35 scholarly articles published within the last five years were analyzed using specific inclusion and exclusion criteria. The findings indicate that the digitalization trends among MSMEs encompass the adoption of cloud-based technologies, the use of social media for marketing, the utilization of e-commerce platforms, and the integration of digital financial systems. However, the main challenges identified include low digital literacy, limited infrastructure, relatively high implementation costs, resistance to change, and insufficient policy support. This study not only provides a comprehensive understanding of the current state of MSME digital transformation but also identifies research gaps that have been rarely discussed. Furthermore, it offers strategic directions for researchers, MSME practitioners, and policymakers to develop more targeted strategies in accelerating and expanding digital transformation within Indonesia’s MSME sector.

Iklila Zahra; Ismi Nur Alviani; Nasruhan Arifianto; Chairunisa Ayu Saputri

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Acne vulgaris is one of the most prevalent dermatological disorders in Indonesia, often affecting adolescents and young adults. This condition not only causes visible skin lesions but also has a profound impact on psychological well-being, leading to decreased confidence and reduced quality of life. Effective management of acne vulgaris requires consistent use of prescribed medications, with doxycycline being one of the commonly recommended systemic antibiotics. This study aimed to evaluate the level of patient adherence to doxycycline therapy for acne vulgaris at Roels Clinic, Ponorogo, during the period of March to April 2025, and to identify factors that may influence this adherence. A descriptive research design was utilized, employing a structured questionnaire distributed to patients who met specific inclusion criteria. The adherence level was assessed using a 5-point Likert scale, and the average percentage was computed and classified into compliance categories. The findings revealed that among 50 respondents, 70.6% demonstrated a “fairly high” level of adherence to doxycycline treatment. These results suggest that most patients follow the prescribed regimen appropriately. High adherence is expected to improve therapeutic outcomes, accelerate recovery, and minimize the potential for antibiotic resistance, which remains a growing concern in dermatological and public health settings.

Ringgit Purbowati; Sovian Aritonang

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study was conducted to examine the effectiveness of Kevlar as a structural material in Medium Altitude Long Endurance (MALE) Unmanned Aerial Vehicles (UAVs), particularly those designed with winglet innovations. In UAV development, material selection plays a crucial role since it directly affects flight performance, fuel efficiency, and the overall durability of the aircraft structure. Kevlar is widely recognized as a lightweight yet highly durable material, making it an interesting candidate to replace more conventional options such as aluminum and carbon fiber composites. Two approaches were applied in this research: numerical simulations using aerodynamic software and experimental testing on a prototype wing and winglet reinforced with Kevlar. The analysis focused on comparing lift, drag, total aircraft weight, and fuel consumption between Kevlar-based structures and conventional materials. The results demonstrate that Kevlar significantly improves aerodynamic efficiency and extends flight endurance due to its lower weight. Moreover, Kevlar exhibits superior resistance to dynamic loads and impacts, which are critical during certain flight conditions. However, challenges remain in terms of higher production costs and more complex manufacturing processes compared to traditional materials. Despite these limitations, the findings provide valuable insights for developing more efficient and durable MALE UAVs, while also encouraging innovation in aerodynamic design through the application of winglet technology.

Ida Hapni Harahap

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the improvement functions and principles of education management in supporting digital transformation, emphasizing the use of technologies such as school management systems (SIS), learning management systems (LMS), and performance monitoring applications. The research method used was a literature review of 15 scientific articles published between 2020 and 2024, which discussed relevant issues related to digital education management. The results of the study indicate that the main functions of management in education, namely planning, organizing, directing, and controlling, are increasingly important when integrated with the principles of effectiveness, efficiency, innovation, and participation. The planning function emphasizes the development of school digitalization strategies, organizing plays a role in allocating human and technological resources, directing includes empowering teachers and students in the use of technology, while controlling functions to ensure the quality of education services is maintained during the digital transformation process. In addition, adaptive education management principles are essential. Effectiveness emphasizes the measurable achievement of digitalization goals, efficiency highlights the optimal use of resources, innovation encourages the creation of creative technology-based learning strategies, and participation invites all education stakeholders to be actively involved. Key factors supporting successful digital transformation include infrastructure readiness, improved teacher digital competency, visionary and adaptive leadership, and government policy and political support. However, this study also identified several challenges, such as disparities in access to digital infrastructure between regions, limited digital literacy among teachers and education personnel, and resistance to change. Therefore, improving the functions and principles of educational management in line with technological developments is believed to strengthen the quality, equity of access, and competitiveness of education in the digital era.

Syurrahmi Syurrahmi; Lilik Sigit Wibisono; Zamroni Zamroni; Gresyla Putri Karunia

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

Myofascial pain syndrome (MPS) is a condition characterized by muscle or fascia pain, involving sensory, motor, or autonomic functions, linked to myofascial trigger points (MTrPs). Motor symptoms can include muscle weakness, limited movement, and stiffness. Sensory symptoms may involve tenderness, referred pain, hyperalgesia, or allodynia, while autonomic symptoms include sweating, changes in skin temperature, and salivation. MPS occurs due to increased sympathetic nervous system activity, which worsens pain. Physical therapy is vital in improving movement and function, with Active Exercise Therapy being a recommended treatment. MPS affects 36% of 431 patients, with pain intensity often developing within a week, and in Indonesia, it reaches 40% within a year. MPS is more common in females than males. Active Exercise Therapy, which can be performed at home or work, is essential for preventing MPS. On July 31, 2025, a community service activity was held at RT VIII Tanjung Mas Village, Semarang Utara, with 29 participants. The event included blood pressure checks, blood sugar tests, BMI measurements, and counseling on the importance of exercise therapy to prevent muscle fatigue, particularly in the neck area. The therapy, focusing on improving tendon and ligament strength and muscle strength, helps maintain joint stability and increase the range of motion. Strength training includes isotonic exercises and progressive resistance training, tailored to each individual's needs. The event provided education on managing muscle pain and fatigue through targeted exercise routines and home programs. These initiatives emphasize muscle recovery, physical health, and overall wellness, ensuring participants can manage and prevent MPS effectively. The event highlighted the critical role of regular physical activity in improving quality of life and preventing long-term musculoskeletal pain.

Sintiya Cahya Maulany; Ety Meikhati; Putri Intan Prastiwi

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the influence of accounting information technology and accounting information system protection on cybersecurity accounting. Using a quantitative approach, data were collected through a structured survey of 100 respondents, selected using purposive sampling, and analyzed to assess the relationship between the research variables. The research instrument consisted of three main constructs: Accounting Information Technology (X1), Accounting Information System Protection (X2), and Cybersecurity Accounting (Y), each measured using 16 question items. Instrument validity testing revealed that 44 out of 48 items met the validity threshold, with correlation coefficients exceeding 0.300, while reliability analysis indicated Cronbach’s Alpha values greater than 0.60 for all variables, confirming internal consistency. Data analysis was performed using multiple linear regression. The results demonstrate that accounting information technology has a positive and statistically significant effect on cybersecurity accounting (coefficient = 0.264; p < 0.05), suggesting that the integration and optimization of technology in accounting processes contribute to enhanced cybersecurity practices. Conversely, accounting information system protection exhibits a negative and statistically significant effect on cybersecurity accounting (coefficient = -0.149; p < 0.05). This unexpected finding indicates that certain protective measures within accounting information systems may, under certain conditions, hinder cybersecurity performance, potentially due to implementation complexity, inadequate configuration, or user resistance. The regression model as a whole is statistically significant (F = 18.577; p = 0.000), with a coefficient of determination (R²) of 0.277. This implies that the two independent variables together explain 27.7% of the variance in cybersecurity accounting, while the remaining 72.3% is attributable to other factors not examined in this study.

Aprillia Puspitasari Tunggadewi; Luvita Gabriel Zulkarya; Luthfiana Nurulin Nafi’ah; Yanulia Handayani; Wildayanti Wildayanti +4 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Dengue Hemorrhagic Fever (DHF) remains a significant public health challenge in Indonesia, with the increasing prevalence of cases every year. One of the key methods of controlling the spread of DHF is to target the vector, Aedes aegypti mosquitoes, by eradicating their larvae. However, the widespread and continuous use of chemical larvicides has raised concerns regarding the development of mosquito resistance and environmental pollution. This community service activity aimed to provide students at Duta Karya Vocational High School with knowledge and practical skills to use natural, eco-friendly alternatives for controlling mosquito larvae, focusing on papaya seeds (Carica papaya) and alum as natural larvicides. The methods for this activity included interactive counseling, a demonstration on how to produce larvicides using papaya seeds and alum, and an engaging question-and-answer session. Thirty 12th-grade students from the Pharmacy class participated in this activity. The results revealed that the activity was highly effective in increasing the students' understanding and practical ability to independently create and apply natural larvicides. The students expressed a high level of enthusiasm and interest in the topic, actively participating in the discussions and demonstrations. As a result of this community service, the school has expressed interest in incorporating this activity into its School Health Unit (UKS) work program, which will further promote the use of natural, sustainable methods for controlling mosquito populations. The students, now equipped with the necessary skills, are ready to become "jumantik" cadres—community health volunteers responsible for monitoring and preventing mosquito larvae development. This initiative also raised awareness about utilizing organic waste, such as papaya seeds, to create valuable products for the prevention of DHF.

Nimatu Sholikhah

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This research examines the process of internalizing civic values within the context of multicultural education in Indonesia, which faces complex challenges in forming citizens with strong national identity while appreciating diversity. The study aims to analyze effective models and strategies for internalizing civic values in multicultural educational environments and identify implementation challenges. The research methodology employs a qualitative approach with literature study analyzing relevant academic publications from 2021-2025 through qualitative content analysis techniques. Findings indicate that internalizing civic values in multicultural education requires a holistic approach integrating cognitive, affective, and behavioral dimensions through learning strategies based on local wisdom, modern technology utilization, and transformative pedagogy. Main challenges include lack of stakeholder support, policy implementation gaps, and resistance to learning paradigm changes. The research indicates the need for reconstructing civic education paradigms from indoctrination models toward reflective-contextual learning that emphasizes tolerance, inclusivity, and appreciation for cultural diversity. Research implications emphasize the importance of synergy between educational policies, teachers' roles as transformation agents, and continuous evaluation to realize civic education responsive to the challenges of Indonesia's multicultural society

Fahmi Ilham; Sephia, Sephia; Syifa Azkia Marwah; O. Feriyanto

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

This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.