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Untung Surapati; Agus Tanti Rahayu; Tatinia Arda Rizqi Amalia; Lusi Noviani

International Journal of Information Engineering and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

SR12 Herbal Cosmetics is a company engaged in the field of herbal and skin care. Founded in 2015 byToni Firmansyah, S. Farm., Apt. and Asrianty Salam, Farm. This company has a vision to provide benefits to many people through the herbal and skin care products they produce. SR12 Herbal Cosmetics products are formulated based on research from certified scientists, and have been tested at the Sucofindo Laboratory, are free of mercury and hydroquinone, and have been registered with the Indonesian Food and Drug Supervisory Agency (BPOM RI). SR12 Herbal Cosmetics has several factories in West Java Province and has an extensive distribution network with hundreds of distributors and tens of thousands of partners throughout Indonesia. The goal to be achieved is to produce a management information system model including a management information system for PT SR12 Herbal Cosmetics. The research object chosen is a company in the field of cosmetics and skin care which has its head office in Gunung Sindur, West Java. This selection aims to form a management information system design model that is able to produce relevant and timely information for planning, controlling, decision making and evaluating the performance of activities. For the Web-Based Instagram Content Management Information System Design project to Support SR12 Herbal Cosmetics' Brand Awareness, I used Agile (Scrum) due to the dynamic nature of digital marketing and potential changes to the Instagram API or business needs. This allowed SR12 to get core functionality faster and provide iterative feedback, ensuring the system built was truly relevant to their brand awareness needs.

Faneshia Nabil Ayushita; Aulia Jihan Kamila; Lubna Nurul Mumtazah; Nisrina Huwaida Isfaizah; Adriansyah Adriansyah

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

  Red dragon fruit contains bioactive compounds such as vitamin C, flavonoids, and polyphenols that have antioxidant potential and possess natural pigments that can be used as cosmetic colorants. This study aims to formulate and evaluate a blush-on powder preparation from dragon fruit pulp extract as an alternative natural colorant. The evaluation includes organoleptic testing, homogeneity, pH, irritation, spreadability, fineness, moisture content, and antioxidant activity. The results showed that the formulation met most of the requirements, exhibiting a pink color, a smooth texture, no odor, homogeneity, a pH of 6 suitable for the skin, no irritation, even spreadability within 4 applications, a fineness degree of 97.6%, and a moisture content of 6.91%. Antioxidant activity showed an IC₅₀ value of 0.3036 ppm (very strong), although the relative inhibition percentage was low (18.35%). Thus, dragon fruit extract has the potential as a natural ingredient in blush-on powder that provides both color and antioxidant benefits.

Muhammad Rayyan Aulia; Teuku Muttaqin Mansur; Nurdin MH

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

This study examines the effectiveness of mediation in resolving divorce cases at the Banda Aceh Sharia Court and the Jantho Sharia Court based on Supreme Court Regulation No. 1 of 2016. This study aims to analyze the implementation of mediation, identify factors influencing its effectiveness, and determine efforts to improve the effectiveness of mediation in divorce cases. The method used is a legal-empirical approach with a qualitative methodology through interviews and literature review. The research results indicate that the implementation of mediation has been in accordance with the provisions of Supreme Court Regulation No. 1 of 2016; however, its success rate remains low, rendering it ineffective. Factors influencing the effectiveness of mediation include the mediator’s competence, the parties’ strong desire to divorce, prolonged domestic conflicts, and the influence of religious figures within the community. Efforts to improve the effectiveness of mediation are carried out by enhancing the competence of mediators, educating the parties on the benefits of mediation, and optimizing the mediation process within the Sharia Court.

Kukuh Judy Handojo; Sudarmiatin Sudarmiatin; Heri Pratikno

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

A MSMEs in Indonesia has recently contributed to national exports by 15,7%  compared with Thailand that has reached 29 %, so substantial revision are required to make sure that increasing contribution which ultimately will give positive impact toward the economy overall, because almost 90 % of human resource work in MSMEs sector with nature resource and other plentiful resources. The main problem that is commonly found by MSMEs is to optimize the available resources as well as fulfill the required standards that have established and required regulation in order to ensure the resulting product is accepted by the market and to comply with the regulation that has been established by the regulator. Indonesia as the second biggest country in the world has biodiversity certainly offers benefits that hard to imitate by other country in producing biopharmaceutical plants product, therefore it offers competitive potential in the global market, however market penetration by MSMEs biopharmaceutical plants sector commonly discontinued regarding with technical barriers to trade (TBT). This study is based on a case study that aims to analyze main challenges in fulfillment of international certification and to formulate adaptation strategy for MSMEs. By conducting through a descriptive qualitative method with case study approaches, the result of study indicates that high compliance costs,  registration procedural complexity from the source and destination country, as well as the inconsistency of raw material quality became the main barriers. The proposed strategy including group certification model, CPOTB standard harmonization, and the utilization of integrated government assistance schemes will provide real contribution in assisting MSMEs fulfilling global market requirements.

Nabiel Muhammad Al Ghazali

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The rapid advancement of artificial intelligence (AI) has significantly altered the landscape of business decision-making, particularly for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite their critical role in economic growth and employment generation, MSMEs frequently encounter substantial barriers related to technological adoption, digital literacy, and resource allocation. This research systematically investigates the utilization of artificial intelligence as a responsive innovation mechanism designed to optimize decision-making processes within the MSME sector. By employing a comprehensive systematic literature review methodology, analyzing peer-reviewed publications from globally recognized academic databases between 2018 and 2024, this study delineates the multifaceted benefits, complex challenges, and contextualized adoption strategies associated with AI integration. The findings reveal that artificial intelligence holds transformative potential for enhancing operational efficiency, refining predictive analytics, and sustaining long-term competitiveness. Conversely, critical challenges, including inadequate digital infrastructure, financial constraints, and organizational resistance, remain pervasive obstacles. Consequently, the study advocates for a gradual, responsive innovation approach that aligns technological adoption with specific business needs and environmental pressures. The insights derived from this research offer substantial theoretical and practical implications, providing a strategic framework for policymakers and MSME owners to accelerate digital transformation inclusively.

Junarti Junarti; Hamdani Hamdani

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

.This study aims to analyse the role of Financial Information Systems (FIS) in supporting risk management, decision-making, and organisational performance in the digital transformation era. This study employs the Systematic Literature Review (SLR) method to examine articles indexed in Scopus from 2016 to 2026. The PRISMA framework is used to ensure a systematic, transparent article selection process, resulting in the selection of 37 relevant articles for further analysis. The results of the study show that Financial Information Systems make a major contribution to improving financial transparency, operational efficiency, the quality of strategic decision-making, and organisational risk mitigation. In addition, the integration of emerging technologies such as Artificial Intelligence (AI), FinTech, big data analytics, and cloud computing further strengthens the effectiveness of financial information systems in modern organisations. This study contributes theoretically by mapping research trends and identifying research gaps, while providing practical benefits for organisations seeking to increase competitiveness through digital financial systems. For future research, it is recommended to develop a more predictive and intelligent Financial Information Systems model to address future business dynamics.

Rayi Kharisma Rajib; Agnes Tio E. Debataraja; Claudya Vanessa Tabansa

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article analyzes the legal status of golf course development, specifically Gunung Geulis Country Club (GGCC) in the Puncak-Bogor Area within Indonesia's spatial planning policy and Green Open Space (RTH) protection framework, while evaluating its ecological impacts from an environmental justice perspective. Employing a normative juridical method with statutory, conceptual, and case-based approaches, this research identifies two core issues. First, golf course development occupies a legal grey area: it is recognized as private RTH under Article 29(2) of Law No. 26 of 2007 on Spatial Planning, yet substantively fails to fulfill the ecological functions mandated by law due to its exclusivity and inaccessibility to the public. Second, from an environmental justice perspective, GGCC's development generates layered distributive, procedural, and corrective injustices: surrounding communities bear the burden of groundwater contamination, reduced spring discharge, increased surface runoff, and flood risk, while economic and recreational benefits are concentrated among a small number of high-fee members. Weak AMDAL instruments, minimal public participation, and inconsistent spatial monitoring in the Puncak-Bogor protected area exacerbate these conditions. This article recommends policy reforms including stricter private RTH definitions, strengthened participatory AMDAL processes, and consistent application of the polluter-pays principle.

Muhammad Pikar; M. Radityatama; Rian Fransisco; Agiel Pranata; Winstoon Yordan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Nuning Setiyawati; Yacob Noho Nani; Rustam Tohopi

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the level of student satisfaction in paying tuition fees (UKT) through the BRImo application at Universitas Negeri Gorontalo. The research applies the service quality (SERVQUAL) framework, which consists of five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. A qualitative descriptive approach was employed, with data collected through in-depth interviews, direct observations, and documentation. Participants included students who actively use the BRImo application for UKT payments as well as staff responsible for tuition management. Data analysis followed a systematic process involving data reduction, data display, and drawing conclusions to ensure accuracy and clarity of findings. The results indicate that using the BRImo application for tuition payment offers significant convenience and efficiency, allowing students to complete transactions without physically visiting the university payment office. Despite these benefits, several challenges were identified, including failed transactions, delays in payment confirmation, and suboptimal responses from customer service staff. Overall, the study concludes that student satisfaction with tuition payments via BRImo is considered fairly good. Nevertheless, improvements in reliability and responsiveness are recommended to further enhance the user experience and optimize the quality of service provided.  

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

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

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

Ni Putu Windi Adnyani

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Amidst the rapid development of digital technology today, copyright plays a complex role as an instrument for protecting works and at the same time as a potential inhibitor of innovation. Protection of exclusive rights granted by the copyright protection system aims to provide economic incentives or financial benefits to the creator. However, in practice, it often creates limitations on creative freedom, especially in the context of derivative works, remixes, parodies, and other creative uses that are developing rapidly in the digital realm. This study aims to examine how the copyright legal system, both normatively and implementatively, affects the scope of movement of creative actors in producing innovation. Through a normative legal approach with a review of international and national literature, this study found that copyright protection is too strict and has the effect of freezing reactivity, especially if it is not balanced with clear fair use provisions. However, on the other hand, loose regulations will also risk ignoring the moral and economic rights of the original creator. Thus, a balance is needed between the protection of individual rights and the public interest within the framework of a legal system that is adaptive and inclusive of digital culture. The study recommends strengthening open licensing frameworks such as Creative Commons, as well as updating national copyright policies to ensure that legal systems do not hinder, but rather encourage, the growth of innovation and creative expression in the digital age.

Akintola David Abiodun; Kalilu, Razaq Olatunde Rom

Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The emergence of Large-Format Printing (LFP) technology has transformed global visual communication by enabling the production of large-scale, high-quality printed materials, significantly influencing Nigeria’s graphic design industry. This study aims to examine the impact of LFP on graphic design practice (GDP) in 21st-century Nigeria and propose strategies for sustainable development while addressing emerging challenges. A mixed-method approach was employed, with a primary qualitative focus through interviews and participant observation, supported by quantitative data collected using a Likert-scale questionnaire to assess designers’ perceptions of LFP’s influence. The findings reveal a dual impact. On the positive side, LFP has enhanced design scale, print quality, creative flexibility, and production efficiency, effectively overcoming the limitations of earlier methods such as letterpress printing, manual clamp offset printing, and hand-painted signboards. However, several challenges persist, including the oversaturation of practitioners, increased design piracy, and issues of color inconsistency, which undermine quality outcomes. These challenges highlight gaps in professional standards and regulation within the industry. The study concludes that while LFP has driven innovation and growth in Nigeria’s graphic design sector, its optimal benefits are constrained by the proliferation of unaccredited freelance designers. Therefore, the study recommends the implementation of targeted training programs and stricter professional accreditation systems through relevant regulatory bodies to ensure sustainable development and maximize the transformative potential of LFP technology.

Noni Diah Agustin; Salsabila Ramadhani; Adiva Rizqy Ayudia

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of national income, as measured by Gross Domestic Product (GDP), on poverty levels in Indonesia from a sharia economic perspective. The research method used is quantitative with a simple linear regression approach, supported by a literature review to enrich the analysis from an Islamic perspective. The data used is annual secondary data from the 2010-2023 period sourced from the Central Statistics Agency (BPS). The results indicate that national income (GDP) has a negative and significant effect on poverty levels in Indonesia, meaning that every increase in GDP is followed by a decrease in the percentage of the poor. From a sharia economic perspective, national income growth must be accompanied by a fair distribution mechanism through zakat, infaq, sedekah, and waqf (ZISWAF) instruments so that its benefits can be felt by all levels of society, in line with the concepts of falah and maqashid sharia.

Natasya Sara Apriza Siahaan; Shelly Marcella Mendrofa; Naufal Rizki; Dimas Hidayat; Esi Emilia +2 more

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the gastronomy of the traditional culinary dish Ayam Napinadar as part of Batak cultural identity, covering aspects of history, ingredients, processing techniques, cultural values, and preservation challenges. The background of this research is based on the importance of maintaining the sustainability of traditional cuisine amid modernization and changes in consumption patterns. The method used is a qualitative approach through in-depth interviews with three informants, namely an MSME (Micro, Small, and Medium Eterprises) practitioner, a traditional leader, and a consumer. The results show that Ayam Napinadar has a unique characteristic in the use of andaliman and blood (gota) as its distinctive flavor. Traditionally, the cooking process involves grilling over firewood to produce a characteristic smoky aroma, although it has now shifted to more practical methods without altering the original recipe. From a cultural perspective, Ayam Napinadar holds symbolic meaning as an expression of prayers, blessings, and joy in various Batak traditional ceremonies. However, there are challenges in its preservation, such as the declining participation of younger generations in traditional activities and the increasing influence of modern foods. In conclusion, Ayam Napinadar functions not only as food but also as a medium for preserving cultural values and ethnic identity. This study provides benefits as a basis for developing gastronomic tourism and strategies for preserving traditional cuisine through education, collaboration, and the use of modern promotional media.

Rendi A. Saleh; Fenti Prihatini Dance Tui; Yacob Noho Nani

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Based on the analysis, (1) the support aspect has been implemented effectively, as evidenced by strong leadership commitment, policy support, the availability of facilities and infrastructure, adequate budget allocation, and solid inter-agency coordination, although technical constraints such as network disruptions remain. Further, (2) the capacity aspect is categorized as relatively adequate, reflected in the readiness of human resources, the availability of technological infrastructure, clear standard operating procedures, and the implementation of training programs, despite the need for further enhancement of technical competencies and network quality. Lastly, (3) the value aspect demonstrates highly positive outcomes, as the Warkop Samsat program provides significant benefits, including improved service quality, time and cost efficiency, service convenience, increased user satisfaction, and enhanced public compliance with motor vehicle tax payments In conclusion, public service innovation through the Warkop Samsat program in Gorontalo City has been effectively implemented, generating positive impacts for the community. However, further strengthening of technical aspects and capacity development is required to ensure the program's sustainability.

Alda Rahmadhini; Suwandi, Suwandi

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to test the influence of digital literacy and the use of accounting applications on the effectiveness of MSME information systems with user competence as a mediating variable. The research sample amounted to 100 MSME actors in Gresik City who were selected using purposive sampling techniques according to the research criteria. Data testing was carried out using a quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method through the SmartPLS application. The results of the study show that digital literacy and the use of accounting applications have a positive effect on the effectiveness of MSME information systems. Meanwhile, user competence does not have a significant effect and is unable to mediate the influence of digital literacy and the use of accounting applications on the effectiveness of information systems. This research is expected to provide benefits for MSME actors in increasing the use of digital technology and accounting applications, as well as become an academic reference for future research. The limitations of this study lie in the scope of the MSME scale, which has not considered external factors, and the research model that has not fully explained the role of user competence as a mediating variable.

Jihan Roselina Putriaji; Fena Rofi’atun; Arzety Elmadiasmara Putri; Heryed Aprilia Dungku; Apriyanto F.G.S JIE +2 more

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Jamu is a traditional Indonesian herbal drink believed to have health benefits and has been preserved to this day. One type, turmeric and tamarind jamu, is known to effectively alleviate menstrual cramps naturally. The workshop on making turmeric and tamarind jamu at Wahidiyah High School in Kediri City on May 17, 2025, aimed to enhance students' knowledge and skills in preparing jamu hygienically. The activity was attended by 15 students from grades 10 and 11, using methods such as lectures, discussions, leaflets, and hands-on practice. Evaluation results showed an average increase in knowledge scores from 76.4% to 97.9%, particularly in terms of cleanliness and storage. This workshop not only educated students about the benefits of jamu but also fostered cultural awareness and entrepreneurial potential. The turmeric and tamarind herbal medicine education program at SMA Wahidiyah successfully improved students' knowledge and skills in preparing herbal medicine hygienically, with significant improvements in hygiene and storage aspects. In addition, this activity is expected to be the first step in introducing herbal medicine as a natural health product that has the potential to be developed further.

Syarifudin Yunus

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to describe the level of service optimization in Financial Institution Pension Funds (DPLK) through the management of periodic pension benefit payments, additional benefits, and voluntary contributions using a descriptive-analytical approach. The data were derived from reports of 24 DPLK administrators collected in April 2026. The findings indicate that service optimization is largely determined by the effectiveness of managing periodic pension payments, other pension benefits, and contributions beyond the core program. This issue becomes crucial when viewed from DPLK performance trends over the past five years (2021–2025), where collected funds—comprising contributions and investment returns—were consistently lower than pension benefit payments, with an average ratio of 63%. This imbalance highlights sustainability concerns. The study identifies significant untapped potential, including Rp5.79 trillion annually (36% of total pension benefits) in periodic payments not yet optimized, Rp2.4 trillion for other benefit programs over 10 years, Rp1 trillion for religious-related funds, and Rp1.2 trillion in voluntary contributions from existing participants. To address these gaps, DPLK institutions need to strengthen regular and personalized communication beyond transactional interactions, ensuring participants are more engaged. Integrated services that emphasize transparent benefits, ease of contribution, continuous financial education, and digital accessibility are essential. Ultimately, optimizing DPLK services requires not only system and product improvements but also attention to participant behavior and service quality to enhance retirement well-being.

Fryandi Simanullang; Norma Yulita Sari

Pemuliaan Keadilan 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Inequality in Indonesia remains significant, particularly due to the concentration of wealth among high-net-worth individuals (HNWIs). Emphasizing the importance of addressing this disparity can motivate policymakers to pursue equitable solutions, thereby promoting social justice through wealth taxation. Using a literature review and an empirical legal approach, this research analyzes relevant regulations, policy discussions, and academic literature on wealth taxation in Indonesia. The study also evaluates institutional readiness and potential challenges in implementing such a policy. The results indicate that the wealth tax has considerable revenue potential, ranging from IDR 54 trillion to IDR 155.3 trillion, depending on the tax model applied. Highlighting this potential can empower policymakers and foster optimism about the tangible benefits of implementing such a policy.

Asep Munir Hidayat; Tubagus Hidayatulloh

Jurnal Publikasi Ekonomi dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Community service at Toko Entus Collection aimed to improve operational efficiency and sales through the implementation of a digital system. Students actively participated in managing social media, online promotions, and digital stock monitoring. Observations showed that digital media can disseminate product information widely, enhance consumer interaction, and support sales growth. Challenges included limited digital knowledge of the store manager, limited time for promotions, and inconsistent consumer responses. Direct guidance, socialization of digital media use, and adjustment of promotional strategies helped overcome these challenges. Students’ hands-on experience allowed the application of digital marketing theory to real business situations, while store managers benefited from improved operational performance. Therefore, this community service provides dual benefits: practical learning for students and increased competitiveness for SMEs.