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Anita Puspa Meilina; Meysila Sesilia Putri; Bunga Regina Andini; Erliza Azzahra

Hidayah : Cendekia Pendidikan Islam dan Hukum Syariah 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze strategies for increasing reading interest in developing a literate generation among elementary school students and to identify factors influencing literacy culture within school and family environments. The phenomenon of low reading interest among elementary school students has become a significant concern because the rapid development of digital technology tends to shift students’ attention from reading activities to audiovisual entertainment. This research employed a descriptive qualitative approach using a case study method at SDN 1 Notoharjo. Data were collected through semi-structured interviews, observations, and documentation studies. The participants consisted of one classroom teacher and four third-grade students of SDN 1 Notoharjo. Data analysis was conducted through data reduction, data display, and conclusion drawing, while data validity was tested using source triangulation and method triangulation. The findings revealed that literacy strengthening was implemented through morning reading activities, book discussions, the use of visual and digital media such as e-books, and the utilization of reading corners and school libraries. The study also found that students’ reading interest was influenced by the availability of reading materials, the comfort of literacy environments, family support, and the dominant use of gadgets for entertainment purposes. This study contributes scientifically by strengthening the concept of collaborative literacy involving schools, families, and digital technology in developing reading culture among elementary school students. The findings imply the need for more integrated, adaptive, and sustainable literacy programs to improve students’ reading interest in the digital era.  

Huliandro Di’Almon Pan

Sukacita : Jurnal Pendidikan Iman Kristen 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the participation of the faithful in the Sacrament of Penance and to identify the pastoral challenges influencing its practice in the Vicariate of West Sulawesi, Archdiocese of Makassar. Theologically, the Sacrament of Penance serves as a means of reconciliation that restores the relationship between humanity, God, and the Church. However, in contemporary contexts, its practice encounters various social, psychological, and pastoral dynamics. This research employed a descriptive quantitative approach involving 267 respondents from four parishes through questionnaire distribution. The data were analyzed using percentage-based statistics to map participation frequency, spiritual motivation, level of understanding, post-sacramental experiences, and perceived obstacles. The findings indicate that although most respondents demonstrate strong theological understanding, sincere spiritual motivation, and positive spiritual experiences after receiving absolution, participation remains largely seasonal and periodic. The principal challenges include psychological factors such as shame and anxiety, structural limitations related to schedule and accessibility, and formative deficiencies such as insufficient ongoing catechesis. The study concludes that the primary issue is not a crisis of faith in the sacrament itself, but a gap between theological awareness and concrete practice, thus calling for more dialogical, communicative, and contextual pastoral renewal.

Farhan Maulana Arli; Diva Datul Isma

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim Gen Z religiosity, identify its forming factors, and examine the impact of the digital era on their religiosity. This study employed a descriptive qualitative approach using a library research method. The findings indicate that Muslim Gen Z religiosity is characterized by personalization, flexibility, and digital spirituality, strongly influenced by social media. These characteristics are shaped by massive digital technology accessibility, the effectiveness of contextual Islamic preaching on platforms such as TikTok, as well as spiritual needs and social pressure from the digital environment. The digital era brings positive impacts in the form of increased accessibility and religious literacy, but also negative impacts including shallow religious understanding, vulnerability to information bias, and potential exposure to extreme ideologies. This study implies the importance of an integrated digital religious literacy strategy through critical thinking-based Islamic Religious Education curriculum reform, enhancement of educators' digital capacity, and cross-sector collaboration to strengthen Gen Z's moderate and reflective religious understanding.

Meilani Ely Nur Sya'diah; Moh. Iskak Elly; Dyah Ayu Perwitasari

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

This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

Petriana Dae Lelangwayan; Intansakti Pius X

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The development of digital technology has brought about significant changes in various aspects of life, including early childhood faith education. Today’s children are growing up in an environment familiar with digital media, making it necessary to adopt a catechetical approach that keeps pace with the times. This article aims to examine the use of digital catechesis as a tool for early childhood faith education. This study employs a qualitative method with a literature review approach, gathering data from books, scientific journals, research articles, Church documents, and other relevant sources. The data is analyzed using descriptive-qualitative methods to understand the benefits, challenges, and role of digital catechesis in fostering children’s faith. Research findings indicate that digital catechesis can serve as an effective, engaging, and interactive medium for helping children learn about the teachings of the faith from an early age. The use of animated videos, religious songs, educational images, and learning apps can enhance children’s interest in learning, attention, and understanding of Catholic faith values. Furthermore, digital catechesis also assists the Church, families, and schools in providing faith education that is more contextual and aligned with the world of today’s children. However, the use of digital media still requires the guidance of parents, teachers, and faith mentors so that children receive proper direction and are protected from the negative impacts of technology. Thus, digital catechesis is a relevant tool in the faith education of young children when used wisely and purposefully. The presence of digital media does not replace the role of faith educators but serves as a tool that enriches the process of proclaiming the faith in the modern era.

Veri Arinal; Nandang Sutisna; Nova Dahliyanti; Dinda Raudhatul Jannah

International Journal of Applied Mathematics and Computing 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to develop a financial saving application to improve the saving habits of students, particularly in Islamic boarding schools, through an adaptive challenge approach. The system integrates a mobile iOS application with a backend service and Large Language Model (LLM) processing via Ollama. Transaction data entered by users is processed by the backend to generate contextual and personalized saving challenges, applying Reinforcement Learning concepts in an adaptive and data-driven manner. The research adopts a descriptive quantitative method using surveys and system testing with 50 respondents. Results indicate that the application functions as designed, with no significant bugs detected. User evaluation shows high satisfaction, with an average score of 4.3 out of 5, covering ease of use, interface design, and increased awareness of saving. The combination of gamification, reward systems, and adaptive personalization successfully motivates users to save regularly. This system demonstrates the potential of integrating AI-driven personalization to strengthen financial literacy and healthy financial habits among students in a fun and interactive way.methods, and a summary of the results. The abstract should end with a comment about the significance of the results or conclusions brief.

Annida Bunga Fitria; Nur Azizah Indriastuti

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

Postpartum depression is a postpartum mental health disorder that significantly impacts maternal well-being, infant development, and family functioning. The high prevalence of postpartum depression in Indonesia is due to limited access to health services, low mental health literacy, and social stigma in the community. This indicates a significant gap between the need for maternal mental health services and the availability of existing interventions, making education a crucial component in efforts to prevent postpartum depression early. This study aims to analyze the prevention of postpartum depression in postpartum mothers through telenursing-based education and screening using the Edinburgh Postnatal Depression Scale (EPDS) in the community. A descriptive case study design was used, involving one respondent, a 25-year-old primigravida mother residing in the Bantul area. The intervention was implemented online via WhatsApp and video calls, including structured health education on postpartum psychological changes, adaptive coping strategies, and the importance of social support. The intervention also included daily remote monitoring of the respondent's condition via the WhatsApp mobile application. The EPDS was administered as a pre-test and post-test to evaluate changes in the respondent's psychological condition. The findings showed a significant decrease in the EPDS score from 16 (moderate depression) to 6 (minimal depression), indicating significant psychological improvement. These results imply that integrating EPDS screening, structured health education, and daily monitoring is an effective and accessible community-based approach to preventing postpartum depression, particularly for mothers with limited mobility and access to health services.

Yakub Fransisko; Sirnawati Sirnawati; Roberth Jekson Msiren; Sarmauli Sarmauli

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the relevance of Robert Raikes' Christian educational thinking to the character formation of children in contemporary Sunday School services. This study uses a qualitative approach with a library research method. Data were obtained from various literature sources such as books, scientific journals, and research articles related to Christian education, character education, and the history of Sunday School development. Data analysis techniques were carried out through the stages of data reduction, grouping themes, interpretation, and drawing conclusions using descriptive qualitative methods. The results show that Robert Raikes' thoughts remain relevant in modern Christian education, especially in the formation of children's character through the teaching of God's Word, discipline, role models, and the instilling of Christian values. Sunday School plays an important role as a means of fostering faith, morality, and social responsibility in children from an early age. In addition, the challenges of the digital era require churches to develop more creative, interactive, and contextual learning methods without abandoning the basic values ​​of the Christian faith. This study confirms that the success of children's character formation depends not only on the church, but also on the role of Sunday School teachers and families who work together to build a conducive spiritual environment. Thus, Robert Raikes' thinking makes an important contribution to the development of Christian education that is relevant in the modern era.

Nuril Hidayah; Muhammad Suwigyo Prayogo; Hanifatul Nur Aisyah; Khilyatur Rohmah

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study aims to examine the debate regarding the effectiveness of traditional learning methods in science education at Madrasah Ibtidaiyah (MI) amid the development of educational digitalization. The study employed a qualitative approach with a case study design conducted in Jember Regency for three months, from February to April 2026. The research informants consisted of 16 participants, including madrasa principals, teachers, parents, and community members. Data collection techniques were carried out through interviews, observations, and documentation, which were then analyzed using descriptive qualitative techniques. The findings revealed that traditional methods are still considered effective in helping students understand basic science concepts because the learning process is systematic and easy to comprehend. However, limited access to technology in several schools remains an obstacle to the equal implementation of digital learning. In addition, although digital learning can increase students’ motivation and engagement, it does not necessarily lead to an optimal improvement in conceptual understanding. Therefore, this study concludes that a combination of traditional and digital learning methods is the most appropriate approach in science learning at elementary schools and Madrasah Ibtidaiyah, considering students’ needs as well as the availability of facilities and infrastructure. structure.

Dona Martilova; Muthia Fahira

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

The physiological changes that occur during pregnancy, both physically and mentally, may be rather uncomfortable, particularly in the second and third trimesters. Pregnant women often report back discomfort, muscular aches, trouble sleeping, excessive exhaustion, and irregular sleep patterns. Mothers' physical and mental health as well as the health of their unborn children may be significantly impacted by inadequate sleep quality during pregnancy. To enhance comfort and the quality of sleep during pregnancy, one non-pharmacological technique is to use an aromatherapy maternity pillow. An ergonomic and ecologically sustainable invention to enhance mother comfort during pregnancy was the goal of this research, which intended to produce a Pregnancy Pillow Therapy product with pineapple leaf fiber and aromatherapy. A descriptive research design using a prototype creation technique was used in this study. The stages of the research included problem identification, literature review, product design, material selection, prototype manufacturing, and product evaluation. Data were collected through literature studies and observations related to sleep discomfort in pregnancy, maternity pillow utilization, aromatherapy therapy, and pineapple leaf fiber characteristics. The developed product was designed ergonomically to support the back, abdomen, waist, and legs of pregnant women. The addition of aromatherapy was intended to provide a relaxing effect and improve sleep quality. The use of pineapple leaf fiber also supports environmentally friendly product innovation through agricultural waste utilization. The results indicate that Pregnancy Pillow Therapy has the potential to become a supportive product for improving comfort and sleep quality among pregnant women. Further studies are recommended to evaluate product effectiveness directly among pregnant women.

Fatia Isna Rahmadhani; Sri Sumaryani; Endang Jumiati

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

 Background: Perineal pain due to episiotomy is a common complaint experienced by postpartum mothers and can affect patient comfort, mobility, and recovery. Nonpharmacological pain management is needed to help reduce discomfort with minimal risk of side effects. Objective: This study aimed to determine the effectiveness of applying cold compresses using ice packs in reducing perineal pain intensity in postpartum mothers with episiotomy. Methods: The study used a descriptive case study design in three vaginal postpartum patients with episiotomy who were treated in the postpartum ward. The intervention involved applying cold compresses using ice packs to the perineal area for 10–15 minutes, as per nursing procedures. Pain was measured using the Numeric Rating Scale (NRS) before and after the intervention. Findings: The results showed a decrease in pain intensity in all patients after the application of cold compresses. Patient P1 experienced a decrease in pain score from 5 to 4, patient P2 from 6 to 5, and patient P3 from 5 to 4, with an average decrease of 1 point. Implications: Cold compresses using ice packs have the potential to be an effective non-pharmacological nursing intervention to help reduce perineal pain and improve the comfort of postpartum mothers with episiotomies during the care period.

Usni Caroline Hikaru Simanjuntak; Limunada Umbase

Anugerah : Jurnal Pendidikan Kristiani dan Kateketik Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

To address the negative impacts of teenage romantic relationships on peer dynamics and academic achievement at SMP Negeri 5 Sipahutar, school authorities implemented a regulation prohibiting dating, in line with Pancasila character education principles. This study aimed to evaluate the influence of this policy on fostering positive social behavior among ninth-grade students. The research employed a quantitative descriptive approach and involved 81 students as respondents. Data were collected using a four-level multiple-choice agreement questionnaire consisting of ten items. The analysis results showed a total score of 2707, a mean score of 33.42, a standard deviation of 4.8, and an average scale score of 3.34. The findings revealed that 78.2% of students agreed that the regulation encouraged peer cooperation, improved discipline in obeying school rules, and supported effective group learning. In addition, the policy appeared to contribute to a more positive school environment by reducing distractions associated with adolescent dating behavior. These findings indicate that school-based regulations can play an important role in shaping adolescent character and social behavior based on national values. Therefore, such policies may serve as an effective preventive strategy for educational institutions that aim to strengthen character education and promote responsible student conduct.

Lidia Selfitri; Eva Inriani; Prasetiawati Prasetiawati

Pengharapan : Jurnal Pendidikan dan Pemuridan Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Tandak Timang tradition in Batu Badinding Village, Central Katingan District, plays an important role in fostering the faith of children aged 1-5 years, which is carried out by parents. From an early age, children are introduced to faith values through Tandak Timang verses that contain advice, prayers, and praise to God. This study aims to (1) describe the role of parents in fostering the faith of children aged 1-5 years through the Tandak Timang tradition in Batu Badinding Village, Central Katingan District; and (2) describe the values implemented by parents for children aged 1-5 years in Batu Badinding Village, Central Katingan District. The research used a qualitative descriptive method with data collection techniques including observation, interviews, and documentation.The results show that Tandak Timang plays a significant role in shaping children's spiritual foundation. Parents' roles are manifested through daily practices, such as singing, storytelling, and rocking children while chanting verses in the Dayak Ngaju language. This practice not only builds strong emotional bonds but also serves as an effective medium for instilling noble values. These values include cultural values, moral and ethical values, ancestral values, and spiritual values that teach children about the importance of prayer and hope in God.The conclusion of this study is that parents act not only as cultural inheritors but also as educators, role models, and facilitators. They utilize intimate moments when putting children to sleep—through singing, storytelling, and rocking—to instill faith values. The strong physical and emotional interaction builds a solid bond, making it easier for children to accept and internalize a deep understanding of the teachings conveyed. The Tandak Timang tradition is rich in noble values that serve as the foundation for faith formation. These values include cultural values, moral and ethical values, ancestral values, and spiritual values. The suggestions put forward are that parents should further understand the meaning of Tandak Timang for fostering children's faith from an early age, and pass on and preserve the character of children through this Central Kalimantan Dayak culture. For subsequent researchers conducting similar studies, it is recommended to develop the research objectives and focus more specifically on the research topics.

Putri Mentari; Michael Febrian Siebert; Loise Cendana

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of the digital economy has driven increased customer interaction through online chat services, making customer satisfaction a key factor in business success. Response speed and chat service quality are two important aspects in shaping the customer experience, but previous research has tended to examine them separately. This study aims to analyze the influence of online chat services and response speed on customer satisfaction partially and simultaneously. The method used is a qualitative approach with a literature review of 12 scientific articles from 2020–2025 obtained from academic databases such as Google Scholar and SINTA. The analysis technique used is descriptive-critical through the identification, comparison, and synthesis of previous research findings. The results show that online chat services have a positive effect on customer satisfaction, primarily through interaction quality such as information accuracy, ease of use, and problem-solving ability. Response speed has also proven to be an important determinant, where a fast response significantly increases customer satisfaction. However, speed without quality has the potential to decrease satisfaction. The discussion shows that the two variables have a complementary and inseparable relationship. Online chat services function as a medium for interaction, while response speed is a quality attribute that determines the effectiveness of the service. Therefore, the integration of both in one model is the main contribution of this research in filling the literature gap, especially in the context of e-commerce in Indonesia.

Muhamad Rulyawan Sihab; Joan Rifky Maulana; Akhmad Dasuki

Moral : Jurnal kajian Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines the interpretation of the Qur’anic verse mentioning the lion in QS. Al-Muddathir [74]: 51 through the approach of tafsir ilmi (scientific exegesis). The aim of this research is to analyze the theological meaning of the term qaswarah, explore the interpretations of classical and contemporary exegetes, and relate them to the perspective of animal science as well as the underlying wisdom. This study employs a qualitative method with a library research approach, using primary sources from Qur’anic verses and classical tafsir works, and secondary sources from books, journal articles, and relevant scientific literature. The results show that the term qaswarah in QS. Al-Muddathir [74]: 51 has various interpretations, such as lion, hunter, or something frightening. However, most exegetes tend to interpret it as a lion due to its relevance to the context of the parable in the verse. The parable illustrates people who turn away from the truth like wild donkeys fleeing in fear from a predator. From the perspective of tafsir ilmi, this depiction aligns with scientific facts that identify the lion as an apex predator capable of triggering a fight-or-flight response in prey animals. Furthermore, the mention of the lion in the Qur’an is not merely descriptive but also contains theological, ecological, moral, and psychological values. The lion serves as a symbol to describe irrational human behavior in rejecting the truth. Thus, tafsir ilmi demonstrates a harmonious relationship between revelation and science, where natural phenomena are used as a medium to convey profound moral and spiritual messages.

Amin Mustofa; Siti Rokhmah; Asep Rosadi

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe the implementation of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah at TPQ Fattuhul Qulub, Doyo Baru District. The background of this research is based on the importance of Islamic religious education in shaping children’s character and morals from an early age amid the decline in the morality of the younger generation. TPQ, as a non-formal educational institution, has an important role in instilling Islamic values through learning the Qur’an, aqidah, and morals. However, in its implementation, several obstacles are still found, such as the low understanding of students regarding religious values, varying abilities in reading the Qur’an, and the lack of support from family and community environments.This study employed a descriptive qualitative approach. Data were collected through observation, interviews, and documentation at TPQ Fattuhul Qulub, Doyo Baru District. The focus of the research includes the planning, implementation, and evaluation processes of instilling Islamic Religious Education values in the aspects of the Qur’an and Aqidah.The results of the study indicate that the instillation of Islamic Religious Education values has been carried out through structured stages of planning, implementation, and evaluation. The learning process was conducted using the methods of Iqra’, tahsin, tahfidz, talaqqi, lectures, role modeling, habituation, and exemplary stories. In the Qur’anic aspect, students were guided to read the Qur’an according to tajwid rules and memorize short surahs, while in the Aqidah aspect, students were taught the pillars of faith, the attributes of Allah and His Messenger, and the formation of Islamic morals. The evaluation results showed improvements in Qur’anic reading skills, memorization, understanding of aqidah, and changes in students’ religious behavior, such as becoming more disciplined, polite, and diligent in worship. This success was supported by the exemplary behavior of the teachers and the involvement of parents in the learning process.

Zahra Azkiya; Evy Nurmiati

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

The rapid digitalization in Indonesia, reaching 180 million active social media users, has not been accompanied by adequate security system resilience, thereby triggering massive data breach risks. This study aims to analyze the privacy navigation mechanisms of the digital society as an instrument for mitigating information leaks. The method used is descriptive qualitative with a literature study (library research) approach, which examines primary and secondary literature related to regulations, digital behavior, and user psychological factors. The research findings indicate that privacy navigation in the digital era has not operated optimally due to the dominance of social existence needs, which triggers the privacy paradox phenomenon. Although users possess knowledge regarding cyber risks, the desire for social validation through self-disclosure often overrides technical protection logic. The practice of using secondary accounts (second accounts) was found to be a form of manual navigation, yet its effectiveness remains dependent on individual digital literacy. The implications of this research emphasize that mitigating information leaks requires the integration of critical user awareness, platform governance transparency, and consistent law enforcement through the PDP Law. Digital awareness must transform into reflexive protective behavior to maintain informational sovereignty in cyberspace.  

Sri Maharani; Erwin Permana

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the skills gap in the era of the Industrial Revolution 4.0 and the factors influencing it. The research employed a descriptive-analytical approach based on literature studies and the author’s analysis of the dynamics of formal education curricula and the development of industrial needs. The findings indicate that formal education curricula that are less adaptive to technological developments are the main factor causing the skills gap. In addition, the slow adaptation to technology in educational and industrial environments, as well as the unequal distribution of skills development across various regions in Indonesia, further widen the gap between graduates’ competencies and labor market demands. This condition affects the low readiness of the workforce in facing digital transformation and global competition. The study concludes that the skills gap is a strategic issue requiring serious attention from the government, educational institutions, and the industrial sector. Curriculum reform that is responsive to technological advancements, strengthening digital literacy, and ensuring equal access to training and skills development are essential steps to improve the competitiveness of Indonesian human resources. These efforts are expected to support poverty reduction, reduce social inequality, and achieve the long-term national development goals toward Indonesia Golden Vision 2045.

Adam Azmi Fauzi

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

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

Maya Anastasia; Siti Sundari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.