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Irkhamilatul Faizah; Naily El Muna; Ashlihah Ashlihah

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

This study aims to understand the role of E-Commerce in building customer loyalty, explain the process of loyalty formation, and assess how customers perceive service quality in relation to loyalty, using the GoFood service in Jombang as a case study. The rapid growth of online food delivery services has intensified competition, making customer loyalty a critical factor for sustainability. Employing a qualitative case study approach, data were collected through in-depth interviews with 30 GoFood customers and several drivers in the Jombang area. The findings reveal that E-Commerce platforms significantly enhance loyalty through user-friendly application interfaces, supporting features (such as live tracking, history, and digital payments), and beneficial promotions. The loyalty formation process occurs gradually through consistent positive experiences, moving from customer satisfaction to trust, and ultimately to habitual use. Crucially, the quality of driver services—including politeness, effective communication, punctuality, and order accuracy—emerged as a key determinant of customer comfort and repeat orders. This study implies that for E-Commerce platforms to maintain a competitive edge, strategies must integrate digital convenience with consistently reliable human interactions. The research contributes empirical insights from a semi-urban Indonesian context, highlighting that customer loyalty is not merely transactional but is built on a combination of technological ease, economic value, and positive interpersonal service experiences.

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

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

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

Abdihakin Mohamoud Ibrahim

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

This paper examines how Somaliland’s liberalized, privately led telecommunications sector, once a state monopoly and now dominated by local firms, has become a driver of economic growth, financial inclusion, and infrastructure development, with Telesom as the leading example. Drawing on sectoral history, market composition, and coverage data, the study shows how Telesom and its competitors have built nationwide networks, delivered low-cost services, and enabled mobile money-based financial services in the context of weak formal banking. Focusing on Telesom’s ZAAD platform, the paper analyzes its ecosystem business model (salary payments, merchant networks, and high-frequency transactions), its contribution to financial inclusion, and its alignment with international anti–money laundering and customer due diligence standards. At the same time, it identifies ethical and prudential gaps, especially the absence of formal deposit protection, limited transparency in financial reporting and taxation, and the lack of an independent telecommunications regulator, which pose risks to consumers and systemic stability. Overall, the paper argues that Telesom illustrates how sustainable finance in telecommunications can combine innovation, inclusion, and profitability, provided that stronger governance, disclosure, and consumer protection frameworks are implemented to secure long-term sector resilience. 

Purnamasari, Dini; Chalisna Mayza; Muhammad Rizki Hermawan; Mia Sabrina; Nissrina Eka Arnita Yuliyana +3 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service was carried out in Margaluyu Village, Kasemen District, Serang City. This community service program was prepared based on the problem of increasing the amount of household plastic waste in Margaluyu Village which until now has not been managed optimally. As an innovative effort in handling this problem, the community service team held a training activity on making wind hole breeze breeze blocks using mixed materials in the form of shredded plastic and silica sand. This community service program not only focuses on efforts to reduce the level of environmental pollution, but also directs inorganic waste to be processed into building materials that have aesthetic value as well as high benefits for local residents. The activity was carried out with a focus on strengthening the role of youth groups and fathers as the main drivers of the creative economy at the village level. In the demonstration session, participants were invited to directly practice steps ranging from plastic sorting, the enumeration process, to roster printing techniques that require high precision. In addition, the team also provided technical assistance and simulations of production cost calculations so that participants understood the potential economic value of the product. Participatory discussions were conducted to explore field challenges, while the final evaluation showed an improvement in the participants' skills and environmental awareness.

Purnamasari, Dini; Chalisna Mayza; Muhammad Rizki Hermawan; Mia Sabrina; Nissrina Eka Arnita Yuliyana +3 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service was carried out in Margaluyu Village, Kasemen District, Serang City. This community service program was prepared based on the problem of increasing the amount of household plastic waste in Margaluyu Village which until now has not been managed optimally. As an innovative effort in handling this problem, the community service team held a training activity on making wind hole breeze breeze blocks using mixed materials in the form of shredded plastic and silica sand. This community service program not only focuses on efforts to reduce the level of environmental pollution, but also directs inorganic waste to be processed into building materials that have aesthetic value as well as high benefits for local residents. The activity was carried out with a focus on strengthening the role of youth groups and fathers as the main drivers of the creative economy at the village level. In the demonstration session, participants were invited to directly practice steps ranging from plastic sorting, the enumeration process, to roster printing techniques that require high precision. In addition, the team also provided technical assistance and simulations of production cost calculations so that participants understood the potential economic value of the product. Participatory discussions were conducted to explore field challenges, while the final evaluation showed an improvement in the participants' skills and environmental awareness.

Wisnu Wisnu; Fatkhuri Fatkhuri

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

This study examines the dynamics of public service delivery at the Office of Cooperatives, Small and Medium Enterprises, and Trade in Tegal Regency, focusing on its role in supporting local economic development. The background of this research is rooted in the increasing demand for effective, transparent, and responsive public services, particularly for cooperatives, micro, small, and medium enterprises (MSMEs), and the trade sector, which are key drivers of regional economic growth. The objective of this study is to analyze the quality and dynamics of services provided by the office, identify supporting and inhibiting factors, and assess their implications for service improvement. This research employs a qualitative descriptive method, using data collected through interviews, observations, and document analysis involving government officials and service users. The findings indicate that service delivery has shown positive developments through procedural improvements and service innovations; however, challenges remain in terms of human resource capacity, infrastructure limitations, and coordination mechanisms. These dynamics significantly influence the effectiveness of policy implementation and stakeholder satisfaction. The study implies that strengthening institutional capacity, enhancing digital-based services, and improving service professionalism are essential to achieving more optimal public service performance. The results of this research are expected to contribute to policy evaluation and serve as a reference for improving public service management in local government institutions, particularly in the cooperative, MSME, and trade sectors.

Dhiya Rana Hafizhah

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

This study analyzes the economic dynamics and development of the tourism sector in the Special Region of Yogyakarta (DIY) Province during the 2015–2024 period. The research employs a quantitative descriptive approach using secondary data obtained from the Central Bureau of Statistics (BPS). Data analysis is carried out through descriptive statistical methods and trend analysis to capture changes and patterns over time. The variables examined include regional economic growth, the number of tourist visits, road infrastructure development, labor absorption, and hotel occupancy rates across five districts/cities in the province. The findings indicate that the economy of DIY demonstrates relatively strong resilience in the post-COVID-19 pandemic period, supported by gradual recovery in tourism-related activities. The development and operation of Yogyakarta International Airport have significantly contributed to economic growth in Kulon Progo Regency, particularly by improving accessibility and investment opportunities. The tourism sector continues to serve as the main economic driver in the region, with tourist visits largely concentrated in Sleman Regency and Yogyakarta City, while Gunungkidul Regency shows considerable potential for nature-based tourism development. Overall, the study concludes that equitable infrastructure development and the strengthening of the service sector are crucial to ensuring sustainable and inclusive economic growth in the Special Region of Yogyakarta.

Yasmir Yasmir; Mela Sari; Tarjo Tarjo

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Usaha Mikro Kecil Menengah (UMKM) play a strategic role in Indonesia’s economy, serving as key drivers of inclusive economic growth and major contributors to employment creation. Despite their importance, many UMKM operators continue to face significant challenges in financial management, particularly due to the absence of structured and systematic financial record-keeping practices. This condition is also evident among UMKM in Kuning Gading Village, Unit XVIII Kuamang Kuning, where most businesses are still managed in a traditional manner with inadequate bookkeeping systems. This community service program aims to enhance financial literacy and strengthen the capacity of UMKM actors to implement simple bookkeeping as a foundation for effective business financial management. The methods employed include needs assessment through field observation, educational and practical training sessions, hands-on mentoring, and evaluation using pre-test and post-test instruments. The results indicate a significant improvement in participants’ understanding and skills related to transaction recording, separation of business and personal finances, and preparation of simple cash flow statements. Evaluation outcomes show an increase in competency scores from an initial range of 20%–40% to 75%–85% after the training. Furthermore, the program fostered a positive shift in participants’ mindset toward more professional and accountable business management practices. Therefore, the implementation of simple bookkeeping is proven to be an effective initial strategy for strengthening MSME financial governance and supporting sustainable business development at the local level.