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Tomas Purnomo; Timotius Sukarna; Sri Rezeki

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This study aims to develop a strategy for developing praise and worship services through a deeper biblical theology of Psalm 150, as a fundamental solution for congregational growth at YHS Eka Sinta Church in Kapuas Regency. The main premise of this study is based on the crucial disconnect between contemporary church music practices, which tend to be performative, and the essence of the doxology authoritatively contained in the text Scripture. By integrating descriptive qualitative methods and an exegetical biblical theology approach, this study explores the imperative meaning and poetic structure of Psalm 150 and then engages them in intercultural dialogue with the sociocultural context of local churches in Kalimantan. The results reveal that the biblical theology Psalm 150 emphasizes the totality of instrumental use and the universality of the subject of praise as an absolute reflection of God's sovereignty and might. Field findings indicate that the effectiveness of music services is often hampered by technical limitations and theological shallowness of liturgical ministers. This study concludes that healthy congregational growth, both in terms of spiritual quality and quantity, is rooted in the extent to which the church able to actualize biblical theological values ​​in expressions of praise that are relevant and resonate with the cultural background and local identity of its congregation. The resulting strategy offers a holistic ministry model, in which church music returns to its essential function as an instrument of faith transformation and a means of growing the Kingdom of God, adaptively yet faithful to the biblical text.

Milla Susanti; Malik Bambangan

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This study examines how parents can serve as role models in fostering the spiritual growth of their adolescents. Parents play a fundamental role in shaping their children's character and faith by providing positive examples that adolescents can imitate in their daily lives. Spiritual growth during adolescence is particularly important because it serves as a strong foundation for their future faith, values, and moral development. The purpose of this study is to explore how parental role modeling influences adolescents' spiritual growth. This research employed a qualitative methodology using a library research approach. Relevant books, journal articles, theological literature, and other scholarly references were analyzed to examine theories and concepts related to parental roles and adolescent spiritual formation. The findings indicate that effective parental role modeling is demonstrated through words, behavior, love, faithfulness, integrity, and purity, which encourage adolescents to develop a deeper relationship with God and practice Christian values consistently. The study concludes that parents should actively model faith in everyday life as an essential part of educating their adolescents. By becoming living examples of Christian values, parents can significantly contribute to nurturing adolescents' spiritual maturity and strengthening their commitment to a lifelong life of faith.

Fahrur Rosi; Meiske Marlisye Makuku; I Made Suparta

Penelitian ini bertujuan untuk menganalisis pengaruh investasi, konsumsi rumah tangga, dan pengeluaran pemerintah terhadap pertumbuhan ekonomi di Kabupaten Pamekasan tahun 2011–2025. Pertumbuhan ekonomi merupakan indikator penting dalam mengukur keberhasilan pembangunan daerah yang dipengaruhi oleh komponen pengeluaran agregat. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian eksplanatori dan memanfaatkan data sekunder time series yang diperoleh dari Badan Pusat Statistik Kabupaten Pamekasan. Analisis data dilakukan menggunakan regresi linier berganda dengan metode Newey-West Heteroscedasticity and Autocorrelation Consistent (HAC) Standard Errors. Hasil penelitian menunjukkan bahwa investasi, konsumsi rumah tangga, dan pengeluaran pemerintah secara simultan berpengaruh signifikan terhadap pertumbuhan ekonomi. Secara parsial, investasi berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi, sedangkan konsumsi rumah tangga dan pengeluaran pemerintah tidak berpengaruh signifikan. Nilai koefisien determinasi menunjukkan bahwa 98,03% variasi pertumbuhan ekonomi dapat dijelaskan oleh variabel independen. Temuan ini mengindikasikan bahwa peningkatan investasi merupakan strategi penting dalam mendorong pertumbuhan ekonomi yang berkelanjutan di Kabupaten Pamekasan.

Achmad Andi Leanado; Nalazah Muzzaila Esta; Devrianti Rahma Satria; Sintya Amilia Fernanda; I Made Suparta

Penelitian ini bertujuan untuk menganalisis pengaruh inflasi, suku bunga Federal Funds Rate (The Fed), dan pertumbuhan ekonomi Indonesia terhadap Indeks Harga Saham Gabungan (IHSG) selama periode 2005–2025. Penelitian menggunakan pendekatan kuantitatif dengan memanfaatkan data sekunder berbentuk deret waktu (time series) tahunan. Analisis dilakukan menggunakan metode regresi linear berganda dengan bantuan perangkat lunak IBM SPSS Statistics. Sebelum dilakukan estimasi model, terlebih dahulu dilakukan pengujian asumsi klasik yang meliputi uji normalitas, multikolinearitas, autokorelasi, dan heteroskedastisitas untuk memastikan bahwa model regresi memenuhi persyaratan statistik. Pengujian hipotesis dilakukan melalui uji F untuk menguji pengaruh variabel independen secara simultan, uji t untuk menganalisis pengaruh masing-masing variabel secara parsial, serta koefisien determinasi (R²) untuk mengukur kemampuan model dalam menjelaskan variasi IHSG. Hasil penelitian menunjukkan bahwa model regresi telah memenuhi seluruh asumsi klasik sehingga layak digunakan dalam analisis. Pengujian simultan membuktikan bahwa inflasi, suku bunga The Fed, dan pertumbuhan ekonomi secara bersama-sama berpengaruh signifikan terhadap IHSG. Sementara itu, hasil uji parsial menunjukkan bahwa hanya suku bunga The Fed yang berpengaruh negatif dan signifikan terhadap IHSG, sedangkan inflasi dan pertumbuhan ekonomi tidak menunjukkan pengaruh yang signifikan secara statistik. Nilai koefisien determinasi sebesar 52,4% mengindikasikan bahwa variasi IHSG dapat dijelaskan oleh ketiga variabel independen dalam model, sedangkan 47,6% sisanya dipengaruhi oleh faktor lain di luar penelitian. Temuan ini diharapkan dapat menjadi referensi bagi investor maupun pembuat kebijakan dalam memahami pengaruh kondisi makroekonomi terhadap dinamika pasar modal Indonesia.

Azimah Syahidah; Putri Dian Dia Conia

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

This study aims to examine the effectiveness of implementing forgiveness therapy in enhancing the personal growth of inmates at the Tangerang Class II-A Women’s Correctional Facility. The method used was a pre-experimental study with a one-group pretest-posttest design. Nine subjects aged 20-40 years were selected from 50 inmates based on low to moderate scores on the forgiveness scale and the psychological well-being scale. The intervention consisted of six sessions adapted from the forgiveness model developed by Enright and Fitzgibbons. Data analysis utilized a paired-sample t-test and the N-Gain formula. The results showed a significant increase in personal growth scores from the pretest (M = 7.00; SD = 1.225) to the posttest (M = 9.44; SD = 1.424), with t(8) = −8.315 and p < 0.001. An N-Gain value of 0.610 indicates moderate effectiveness. The follow-up measurement (M = 9.67; SD = 1.118) did not differ significantly from the post-test (p = 0.347), indicating the sustainability of the changes achieved. Forgiveness scores also increased from 65.33 (pre-test) to 86.67 (post-test) and 87.33 (follow-up), confirming the role of forgiveness as a psychological mechanism for personal growth. These findings support the integration of structured forgiveness therapy into correctional programs for women’s prisons.

Nelciyani Padudung

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This research aims to examine how the functions of Christian counseling (preventive, curative, developmental, and pastoral) can be integrated into the practice of Christian Religious Education as an effective strategy to support adolescents’ faith development. The background of this study arises from the fact that adolescents experience a crisis of faith that is not only related to theological aspects but also affects their psychological and emotional well-being. On the other hand, christian religious education practices in schools often remain focused on the transfer of doctrinal knowledge without being balanced by adequate personal guidance. This study applies a qualitative method through literature review and conceptual analysis of christian counseling theory, theories of adolescent faith development, and pedagogical practices in christian religious education. The findings indicate that integrating Christian counseling functions into the design of christian religious education learning can create a dialogical, reflective, and pastoral classroom atmosphere, providing opportunities for adolescents to develop spiritual discernment, self-awareness, and the ability to make responsible moral decisions. This article discusses the relevance of counseling to adolescents’ spiritual development, the characteristics of their faith development, the challenges of implementing counseling in Christian educational institutions, and the design of learning based on dialogue, reflection, and mentoring. In this way, the integration of christian counseling in christian religious education is considered a holistic approach that enriches the meaning of faith education and supports adolescents’ faith growth in a contextual, profound, and sustainable manner.

Johan Juliawan Adhi; Matheus Mangentang; Stenly Reina Paparang

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

This article examines the influence of cell group (komsel) leadership, Christian lifestyle, and discipleship on the growth of the congregation at Christian Ministry Church (CMC) Jakarta. Employing a quantitative correlational design with 140 respondents, the study operationalizes three independent variables (X₁ = cell leadership; X₂ = lifestyle; X₃ = discipleship) against the dependent variable (Y = congregational growth). Pearson correlation analysis reveals significant correlations between cell leadership and lifestyle (r = .800, p < .01) and between cell leadership and discipleship (r = .591, p < .01), whereas direct correlations with Y were non-significant individually. Multiple regression yielded R = .752 and R² = .566, indicating that collectively the three predictors account for 56.6% of variance in congregational growth. These findings reinforce the argument that organic church growth is multidimensional and that the synergistic interaction of cell leadership, moral integrity, and discipleship constitutes a coherent growth ecosystem. Theological and pastoral implications are discussed within frameworks of contemporary missiology and cell ecclesiology.

Sabriani Sabriani; Hardiyanti Hardiyanti; Dines Muni; Valentin Annisa Febrianti

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2026 Fakultas Teknik Universitas Cenderawasih

This study aims to analyze the dynamics of urban growth, land use change, and settlement development in Wamena City during 2020–2025. The research employed a quantitative descriptive approach using satellite imagery and population data obtained from the Central Bureau of Statistics (BPS) of Jayawijaya Regency. The analysis was conducted through satellite image interpretation to identify land use changes and the expansion of built-up areas.The results indicate that the built-up area in Wamena City increased from 1,250 hectares in 2020 to 2,012 hectares in 2025. Meanwhile, the population increased from 44,315 people to 49,102 people during the same period. Land use changes were dominated by the conversion of open land into residential areas and other urban facilities. Settlement growth generally followed the main road networks, city center, and areas surrounding Wamena Airport. Population growth, urbanization, economic activities, and infrastructure development were identified as the main factors influencing urban growth dynamics in Wamena City. These conditions resulted in reduced open spaces and increased urban density.

Nevida Wiehelmina Fanggidae; Anita Lidesna Shinta Amat; Sangguana Marthen Jacobus Koamesah; Syahrir Syahrir

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Background: Acne vulgaris is one of the most common skin problems and is closely associated with the activity of Propionibacterium acnes. Long-term use of antibiotics may lead to bacterial resistance; therefore, alternative antibacterial agents derived from natural products are needed. White rice (Oryza sativa L.) is known to contain bioactive compounds such as flavonoids, alkaloids, terpenoids, tannins, and saponins, which potentially exhibit antibacterial activity. Objective: This study aimed to evaluate the antibacterial activity of ethanol extract of white rice against the growth of Propionibacterium acnes. Methods: This research was conducted as a laboratory experimental study using a post-test only control group design. The ethanol extract of white rice was prepared by maceration using 70% ethanol. Antibacterial activity was evaluated using the disc diffusion method with extract concentrations of 100%, 50%, 25%, 12.5%, and 6.25%. Clindamycin was used as a positive control, while sterile distilled water served as a negative control. The parameter observed was the diameter of the inhibition zone. Result: The results of phytochemical screening showed that the ethanol extract of white rice (Oryza sativa L.) contains flavonoids, alkaloids, and terpenoids. Antibacterial activity test showed that the ethanol extract of white rice at concentrations of 100%, 50%, and 25% was able to inhibit the growth of Propionibacterium acnes by forming an inhibition zone, while at concentrations of 12.5% and 6.25% no inhibition zone was formed. The highest inhibition zone diameter was found at a concentration of 100%. The ethanol extract of white rice at concentrations of 100% (7.65 mm), 50% (6.77 mm), and 25% (6.15 mm) was able to inhibit the growth of Propionibacterium acnes, and was classified as having moderate inhibition. In contrast, at concentrations of 12.5% and 6.25%, the ethanol extract of white rice did not show any inhibitory activity detected in vitro using the disc diffusion method. The results of statistical analysis showed a p value <0.001, which means there was a significant difference in the diameter of the inhibition zone between the treatment groups. Conclusion: In conclusion, the ethanol extract of white rice exhibits antibacterial activity against Propionibacterium acnes in a concentration-dependent manner; however, its inhibitory effect remains lower than that of clindamycin.

Susilawati Cicilia Laurentia; Appolinaris Didien Trimartinni; Kemmala Dewi; Aris Krisdiyanto; Pipit Skriptianata Putra Pranida +2 more

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Kegiatan pengabdian masyarakat ini bertujuan untuk mengatasi permasalahan yang dihadapi petani di Desa Sawit, Kabupaten Magelang, seperti meningkatnya biaya produksi, kesulitan pengendalian hama, dan degradasi lingkungan akibat penggunaan bahan kimia sintetis yang berlebihan. Program ini memperkenalkan Biosaka, sebuah teknologi pertanian inovatif yang memanfaatkan rumput dan dedaunan lokal untuk menghasilkan larutan elisitor yang mampu meningkatkan ketahanan dan pertumbuhan tanaman. Melalui pelatihan partisipatif dan praktik langsung, para petani diajarkan prinsip, proses pembuatan, dan metode aplikasi Biosaka. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan petani, dengan 85% peserta berhasil memproduksi dan mengaplikasikan Biosaka secara mandiri. Inisiatif ini berkontribusi dalam mengurangi ketergantungan pada input sintetis, menurunkan biaya produksi, mendorong keberlanjutan lingkungan, serta menumbuhkan kesadaran akan pentingnya menjaga kelestarian alam di kalangan petani.

Eko Prasetyo; Widiastuti Ardiansyah; Susan Mokoolang; Dewi Shinta Achmad

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

Odot grass (Pennisetum purpureum cv. Mott) is an important ruminant forage because of its high palatability, adaptability to tropical environments, and potential for high biomass production. This study aimed to evaluate the effect of solid organic fertilizer on the growth and production of odot grass as a basis for developing productive and sustainable forage cultivation. The experiment was conducted in Pangi Village, Dulupi District, Boalemo Regency, from February to March 2026 using a completely randomized design with five treatments and three replications. The treatments consisted of P0 without solid organic fertilizer, P1 at 10 t/ha, P2 at 20 t/ha, P3 at 30 t/ha, and P4 at 40 t/ha. Observed variables included plant height, leaf number, tiller number, and fresh weight production. Data were analyzed using analysis of variance followed by Duncan’s multiple range test at the 5% significance level. The results showed that P4 produced the best response for all measured parameters. The highest plant height was 77.83 ± 43.80 cm, with 18.83 ± 3.67 leaves, 2.42 ± 1.38 tillers, and fresh weight production of 52.33 ± 10.12 t/ha. These improvements indicate that 40 t/ha solid organic fertilizer enhanced nutrient availability and supported biomass formation. Solid organic fertilizer is therefore a promising locally based cultivation input for improving ruminant forage productivity.

Mohammad Ilyas Yunus; Dewi Shinta Achmad; Indri Afriani Yasin; Tusaban Tusaban

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

Nile tilapia (Oreochromis niloticus) culture requires an efficient and low-cost feeding strategy that can support fry growth and survival. This study aimed to analyze the effects of three types of natural feed, namely silk worms, earthworms, and snails, on absolute length growth, absolute weight growth, and survival of Nile tilapia fry. The study was conducted at the Aquaculture Laboratory, Faculty of Science and Computer Science, Universitas Muhammadiyah Gorontalo, from January 31 to March 2, 2026. An experimental method was applied using a Completely Randomized Design consisting of three treatments and three replications. A total of 45 Nile tilapia fry were reared in 9 plastic containers filled with 10 L of water, with 5 fish in each container. Growth and survival data were analyzed using ANOVA at the 5% significance level, while water quality was analyzed descriptively. The results showed that the type of natural feed had no significant effect on absolute length growth, absolute weight growth, and survival. Descriptively, silk worms produced the highest length and weight growth, with values of 2.99 cm and 6.37 g, respectively. Snails produced the highest survival rate of 86.66%. Water quality remained stable, with temperature ranging from 26.3 to 26.8°C, pH from 7.6 to 7.9, and dissolved oxygen from 5.2 to 5.6 mg/L. These findings indicate that silk worms are potential natural feed for improving growth, while snails support the survival of Nile tilapia fry.

Amal Bahrum Penas; Cut Meurah Yeni; Yusra Septivera; Cut Rika Maharani; Fara Julyta Aliyah

Jurnal Riset Rumpun Ilmu Kedokteran 2026 Pusat riset dan Inovasi Nasional

Bariatric surgery is effective in treating obesity and type 2 diabetes mellitus (T2DM); however, pregnancy occurring within 12–24 months after surgery carries significant risks. This report presents a complex pregnancy case in a patient with a history of sleeve gastrectomy, post-hemithyroidectomy hypothyroidism, and T2DM. A 29-year-old primigravida conceived 2 months after undergoing sleeve gastrectomy, which successfully induced T2DM remission, with HbA1c decreasing from 11% to 5.5%. Although glycemic control and euthyroid status were maintained throughout pregnancy, the patient developed severe preeclampsia at 35–36 weeks of gestation, complicated by intrauterine growth restriction (IUGR) and oligohydramnios. An emergency cesarean section delivered a male infant weighing 2000 grams with Apgar scores of 8 and 9 at the first and fifth minutes, respectively. The neonate required 14 days of NICU care due to respiratory distress syndrome, respiratory failure, and hyperbilirubinemia. Maternal gestational weight gain was suboptimal at only 4 kg, below the recommended range for pregnant women with obesity. This case highlights the importance of adhering to the recommended surgery-to-conception interval following bariatric surgery. Early pregnancy after surgery, combined with multiple metabolic comorbidities, may contribute to adverse maternal and neonatal outcomes. Multidisciplinary management, comprehensive nutritional monitoring, and optimization of comorbidities before conception are essential to improve pregnancy outcomes in this population.

Dian Wulandari; Hardoyo, Hardoyo; Sulastri, Sulastri

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Perkembangan ilmu pengetahuan dan teknologi yang pesat di Indonesia telah mendorong pertumbuhan industri secara signifikan. Meskipun memberikan dampak positif terhadap peningkatan perekonomian masyarakat, pertumbuhan industri juga menimbulkan dampak negatif apabila tidak diiringi dengan pengelolaan lingkungan yang baik, seperti pencemaran dan kerusakan lingkungan hidup. Salah satu solusi yang dapat diterapkan dalam mengurangi dampak tersebut adalah pengelolaan limbah cair melalui sistem Instalasi Pengolahan Air Limbah (IPAL). PT. X, sebagai perusahaan BUMN, turut berkontribusi dalam pengelolaan lingkungan melalui penerapan IPAL. Fokus IPAL di PT. X meliputi perencanaan dan rekayasa instalasi, audit dan inspeksi sistem air, serta monitoring dan pengujian kualitas limbah, khususnya limbah domestik. Limbah domestik, yang berasal dari aktivitas rumah tangga seperti air bekas mandi, mencuci, dan dapur, diolah melalui metode IPAL agar dapat dimanfaatkan kembali untuk keperluan non-konsumsi, seperti penyiraman tanaman dan irigasi. Pengolahan ini menjadi langkah strategis dalam mendukung pembangunan industri yang ramah lingkungan dan berkelanjutan.

Dian Wulandari; Hardoyo, Hardoyo; Sulastri, Sulastri

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Perkembangan ilmu pengetahuan dan teknologi yang pesat di Indonesia telah mendorong pertumbuhan industri secara signifikan. Meskipun memberikan dampak positif terhadap peningkatan perekonomian masyarakat, pertumbuhan industri juga menimbulkan dampak negatif apabila tidak diiringi dengan pengelolaan lingkungan yang baik, seperti pencemaran dan kerusakan lingkungan hidup. Salah satu solusi yang dapat diterapkan dalam mengurangi dampak tersebut adalah pengelolaan limbah cair melalui sistem Instalasi Pengolahan Air Limbah (IPAL). PT. X, sebagai perusahaan BUMN, turut berkontribusi dalam pengelolaan lingkungan melalui penerapan IPAL. Fokus IPAL di PT. X meliputi perencanaan dan rekayasa instalasi, audit dan inspeksi sistem air, serta monitoring dan pengujian kualitas limbah, khususnya limbah domestik. Limbah domestik, yang berasal dari aktivitas rumah tangga seperti air bekas mandi, mencuci, dan dapur, diolah melalui metode IPAL agar dapat dimanfaatkan kembali untuk keperluan non-konsumsi, seperti penyiraman tanaman dan irigasi. Pengolahan ini menjadi langkah strategis dalam mendukung pembangunan industri yang ramah lingkungan dan berkelanjutan.

Akbarudin Akbarudin; Mohamad Safii

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Good Corporate Governance (GCG), Firm Size, and Sales Growth on Financial Performance at PT Ace Hardware Indonesia Tbk listed on the Indonesia Stock Exchange (IDX) during the 2015–2024 period. Good Corporate Governance (GCG) in this study is proxied by institutional ownership, financial performance is measured using Return on Assets (ROA), firm size is measured by the natural logarithm of total assets, and sales growth is measured using the sales growth ratio. This study employed a quantitative method with a descriptive approach. The data used were secondary data in the form of annual financial statements obtained from the official websites of the IDX and the company. Data analysis techniques included descriptive statistics, classical assumption tests, multiple and simple linear regression analysis, and hypothesis testing consisting of t-test, F-test, and coefficient of determination with the assistance of SPSS version 27 software. The results of the study indicate that partially, the Good Corporate Governance (GCG) variable has a t-value of -1.526 < t-table 2.447, meaning that it has no significant effect on financial performance. The firm size variable has a t-value of -2.857 > t-table 2.447, indicating a significant negative effect on the company’s financial performance. The sales growth variable has a t-value of 1.593 < t-table 2.447, meaning that it has no significant effect on financial performance. Simultaneously, Good Corporate Governance (GCG), firm size, and sales growth have a significant effect on financial performance, with an F-value of 13.023 > F-table 4.76 and a significance value of 0.005 < 0.05. This study is expected to provide consideration for management and investors in decision-making and serve as a reference for future research in related fields.

Sitanggang, Rexsy Mardohot; Sitanggang, Karolin Gabrela; Sihaloho, Rebecca Putri; Umaira, Nabila; Sinurat, Nadia Natalia +1 more

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

This study examines the relationship between the Human Development Index (HDI) and population size with economic growth in North Sumatra Province during 2010-2025 using multiple linear regression based on secondary data. The results indicate that both variables are jointly associated within the model, although they show different directions when observed individually. Population size tends to move in line with economic growth, while HDI shows an opposite tendency. These findings suggest that improvements in human capital have not yet been fully reflected in productive economic activities in the region.

Hanafi, Ahmad; Priyanto , Sugeng

Jurnal Manajemen Sosial Ekonomi 2026 LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

The consumer non-cyclical sector in Indonesia has continued to demonstrate a growing contribution to the national economy,given that this sector is directly related to the provision of goods needed by the community on a daily basis. This study aims to determine the partial effects of Sales Growth, Asset Structure, Company Size, and Profit on Capital Structure. The population determination technique used non-probability sampling, specifically purposive sampling, with a research pupulation of 129 companies in the non-cyclical consumer sector and a research sample of 74 companies in the non-cyclical consumer sector, with analysis using multiple linear regression through SPSS version 27 and Microsoft Office 2024. The results indicate that Sales Growth does not affect Capital Structure, Asset Structure has a positive and significant effect on Capital Structure, Company Size does not affect Capital Structure, and Profitability has a negative and significant effect on Capital Structure

Titin Sutinah; Dinari Ambarita

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the influence of inventory intensity, executive compensation, and sales growth on tax avoidance in non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX). This type of research is quantitative research using secondary data during the period 2020–2024. The sampling method used was purposive sampling, and the sample obtained consisted of 7 companies with 35 observation data points. Data processing was carried out using the E-Views 12 statistical program. Based on the results of this study, inventory intensity, executive compensation, and sales growth simultaneously affect tax avoidance. Partially, only executive compensation has an effect on tax avoidance, while inventory intensity and sales growth have no effect on tax avoidance. This study contributes to the development of accounting and taxation literature, particularly regarding the factors influencing corporate tax avoidance practices in the non-cyclical consumer sector. The findings indicate that executive compensation plays an important role in influencing managerial decisions related to tax avoidance, whereas inventory intensity and sales growth do not significantly determine tax avoidance practices individually. Therefore, companies are expected to improve governance and transparency in executive compensation policies to minimize opportunistic actions related to tax management. In addition, future researchers are encouraged to expand the research variables and increase the number of samples in order to obtain more comprehensive results regarding the determinants of tax avoidance.

Edwin Pondi Suwanto; Kafi Udin; Julia C; Vela Prawesti; Devia Ariana P +19 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) in Kemasantani Village have considerable potential in developing cassava-based products using MOCAF flour, particularly Antari chips. However, limited brand identity, unattractive packaging, and the underutilization of digital marketing have constrained product competitiveness and revenue growth. This community service program aimed to strengthen branding and optimize digital marketing strategies to support MSME revenue growth. A qualitative participatory approach was employed through surveys, interviews, observations, documentation, and direct assistance in brand identity development, packaging redesign, and social media management. The results indicate improvements in product image, packaging attractiveness, and market reach through digital platforms. The integrated application of branding and digital marketing successfully increased consumer engagement and led to an approximate 35% increase in MSME revenue within a three-month period. These findings suggest that strategic branding and digital marketing are effective approaches for enhancing competitiveness and ensuring the sustainability of locally based MSMEs in rural areas.