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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.

Muhammad Faza Kamil; Syamsul Hadi; Ulil Albab Abdillah; Faiqur Rizal Fajriminallah; Jason Andreas Hudi Prayoga

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The problem lies in the quality of the umbrella nails for asbestos or zinc roofs which often experience damage to the nail head is not large enough, the tip of the nail is blunt, thus damaging the roof material, and susceptibility to corrosion due to weather, and slow manual production. The purpose of making is to obtain umbrella nails with a length of 50 mm and a diameter of 2.5 mm which are strong, pointed tips, relatively fast. The manufacturing method includes: making cylindrical umbrella pieces from 2 mm thick aluminum with a diameter of 25 mm and a 1.5 mm hole center, selecting raw materials for low carbon steel wire, AISI 1020 in the form of a 3 mm diameter coil, straightening and reducing the cross-section of wire using a die (wire drawing),, forming the nail head (cold heading), mechanically cutting the pointed end, forming the nail umbrella from cylindrical pieces that have been inserted with 50 mm long nails and pressed, immersing the umbrella nails in 500oC zinc liquid (galvanizing) for 2 minutes, checking dimensions and quality standards. The manufacturing results are in the form of strong zinc-coated thumbtacks measuring 50 mm in length, 2.5 mm in diameter, 1.2 mm in thickness of the thumbtack plate, total production cost of IDR 340/unit, and process duration of 12 seconds/unit, which implies that the need for strong and corrosion-resistant thumbtacks can be met for various related engineering needs.

Hartono Hartono; Muhamad Firdaus; Dora Anak Athan

International Journal of Mathematics and Science Education 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Inclusive education aims to provide equal learning opportunities for all students, including those with special needs, within regular educational settings. However, mathematics learning in inclusive classrooms remains challenging because mathematical concepts are often abstract and require logical reasoning that may not be easily accessible to learners with diverse cognitive characteristics. Ethnomathematics has emerged as an alternative approach by integrating cultural practices, local wisdom, and students’ daily experiences into mathematics instruction, creating more meaningful and accessible learning environments. This study aims to analyze the development, implementation patterns, opportunities, and research gaps related to ethnomathematics in inclusive mathematics learning. A literature review method was employed by examining scientific publications from 2020–2025 obtained from Google Scholar, Scopus, ERIC, Springer, and ProQuest databases. Data were analyzed through content analysis involving reduction, classification, interpretation, and synthesis. The findings indicate that ethnomathematics has been implemented through cultural artifacts, digital teaching materials, and project-based contextual learning. The approach supports inclusive learning through multi-representational access, instructional adaptations, scaffolding strategies, and collaborative teaching practices aligned with Universal Design for Learning principles. Furthermore, ethnomathematics enhances students’ motivation, conceptual understanding, mathematical literacy, and cultural identity. Nevertheless, studies focusing on disability-specific adaptations and long-term learning outcomes remain limited and require further investigation.

Yuma Akbar; Frencis Matheos Sarimolle; Dwi Swasono Rachmad; Muhammad Derry Oktaviandi

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

This study aims to analyze public sentiment toward the hashtag #KaburAjaDulu, which has circulated widely on the social media platform X (formerly Twitter). The hashtag reflects the growing anxiety among the public, especially younger generations, regarding socio-political issues in Indonesia. The data were collected using web scraping techniques, focusing on user-generated tweets that contain the hashtag. A comprehensive text preprocessing phase was conducted to clean the raw data by removing irrelevant elements such as URLs, emojis, numbers, and punctuation. The research applies a hybrid classification approach using a combination of Support Vector Machine (SVM) and Random Forest algorithms to categorize sentiment into three classes: positive, negative, and neutral. The performance of the model was evaluated using metrics such as accuracy, precision, recall, and F1-score to determine the effectiveness of the classification. The study aims to demonstrate that combining algorithms can improve classification performance compared to using a single algorithm. This research contributes to the field of sentiment analysis and provides valuable insights for researchers, policymakers, and social observers in understanding public opinion trends in digital media.

Untung Surapati; Dadang Iskandar Mulyana; Dedi Gunawan; Anggit Purnama

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

Early detection of a potential heart attack is a crucial step in preventing sudden death from heart disease. This research aims to develop an Internet of Things (IoT)-based health monitoring system capable of measuring vital body data in real time and predicting the likelihood of a heart attack from CSV data obtained from sensors, integrated through RapidMiner as learning data using a machine learning algorithm, the Support Vector Machine (SVM). The system was built using an ESP32 microcontroller connected to a MAX30102 sensor to measure heart rate and finger oxygen levels (SpO₂), as well as a DHT22 sensor to measure temperature and humidity. The resulting data is sent to the Blynk application to display real-time data according to its parameters. The initial prediction logic was developed using a rule-based method based on medical thresholds for four vital parameters. The data was then used to train an SVM model as a classification system to detect potential heart attacks. Test results showed that the system can identify abnormal conditions with a good level of accuracy and provide early warnings based on changes in vital parameters in real time. This system is expected to be an initial solution for personal health monitoring, especially for individuals at risk of heart disease. It can be further developed with cloud integration and automatic notifications to users' devices.

Yuma Akbar; Sopan Adrianto; Rasiban Rasiban; Nadya Khairunnisa

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

This study discusses a student concentration detection system using Convolutional Neural Network (CNN) with the MobileNetV2 architecture. The dataset was adapted from Classroom Student Behaviors and mapped into four concentration categories: highly focused, focused, less focused, and unfocused. The system was tested with a 720p webcam and produced real-time detection data. The evaluation results show an overall accuracy of 75.85%, with the highest precision achieved in the focused class (0.9859) and the highest recall in the highly focused (0.9739) and unfocused (0.9811) classes. The confusion matrix indicates that the focused class was detected most consistently, while highly focused and unfocused classes were often misclassified as focused, resulting in lower precision. In real-time testing, the system operated at an average of 7 FPS and worked optimally when students faced the camera directly with sufficient lighting, but its performance decreased significantly at face angles greater than 45°. User evaluation shows that 75% of students rated the detection results as accurate/very accurate with an average satisfaction score of 3.6 out of 5, and 75% felt assisted in recognizing their concentration level. From the teachers’ perspective, most stated that the results were consistent with classroom observations, and all expressed willingness to reuse the system.

Riska Perwita Sari; Ferdi Saviola; Hilyah Farah Firdaus

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

The rapid growth of digital commerce has encouraged companies to integrate digital and physical marketing channels to create seamless and consistent customer experiences. This study aims to analyze the role of integrated marketing channels through omnichannel strategies, the utilization of Artificial intelligence (AI), and their impact on customer experience in the context of digital commerce. The study employs a Systematic literature review (SLR) approach by examining relevant scholarly articles related to omnichannel marketing, AI technologies, and customer experience. The findings indicate that integrated marketing channels supported by AI enhance service personalization, customer engagement, operational efficiency, and the quality of interactions between companies and customers. Furthermore, the implementation of omnichannel strategies contributes to higher customer satisfaction and loyalty by providing a more connected experience across multiple customer touchpoints. However, the implementation of integrated marketing channels still faces several challenges, including fragmented channel integration, technological complexity, high investment requirements, and concerns regarding customer data privacy and security. Therefore, effective management of integrated marketing channels is essential for improving customer experience while creating sustainable competitive advantages for companies in an increasingly dynamic digital era.

Sutisna Sutisna; Tri Wahyudi; Dwi Swasono Rachmad; Fachrur Rozi

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

Social media X (Twitter) has become the main platform for the Indonesian public to express opinions, including on the trend of 'kabur aja dulu' (let's just run away for a bit). This research aims to classify the sentiments of the public using the Naïve Bayes and Support Vector Machine (SVM) methods, and to compare the accuracy of both in sentiment analysis. Data was collected via the Twitter API with the hashtag #kaburajadulu, resulting in 2,067 tweets, which, after the cleansing process and manual labeling, left 385 data points. The analysis process followed the CRISP-DM stages, which include business understanding, data understanding, data preparation, modeling, evaluation, and deployment. Model evaluation was conducted using a confusion matrix with accuracy, precision, and recall metrics. The classification results show that 82% of tweets have a positive sentiment and 18% negative. The Naïve Bayes algorithm achieved an accuracy of 86.49%, slightly lower than SVM, which reached 88.05%. In conclusion, Support Vector Machine is more effective in sentiment classification on public opinion data. This research contributes to the digital mapping of public opinion and recommends the development of automatic labeling methods as well as the exploration of advanced algorithms in the future.

Mesra Betty Yel; Elviwani Elviwani; Nandang Sutisna; Ziyad Fernanda Syams

International Journal of Computer Technology and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

This research is motivated by the problems in manual attendance systems at schools, which remain vulnerable to fraud, time-consuming, and inefficient. The expected solution is to develop an automated attendance system based on face recognition that can operate in realtime with high accuracy. The research object is vocational high school students, with the applied method implementing the YOLO v10 algorithm for face detection, followed by the face_recognition library for identification. The instruments used include an Imou CCTV camera as the input device, a mid-range laptop as the hardware platform, and Python with SQLite as the software environment for data processing and attendance storage. The results show that the developed system achieved an average face detection accuracy of 96% under normal lighting and 91% under low lighting, with an average processing speed of 27 FPS. The implementation of an anti-duplication feature also ensured data validity by allowing each student to be recorded only once per day. In conclusion, the use of YOLO v10 in face-based attendance proved to be effective, efficient, and capable of reducing fraud. The implication of this study is that the system can be applied in both Islamic boarding schools and general schools as a modernization of attendance systems, with a recommendation for further development through web-based application and cloud database integration.

Ivander Juahta; Ujuh Juhana

International Journal of Law, Crime and Justice 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The enactment of Indonesia's Law Number 20 of 2025 on the Code of Criminal Procedure (KUHAP 2025), effective January 2, 2026, introduces a paradigmatic shift in the coordination between investigators and public prosecutors: Article 58 mandates active coordination from the investigation stage, fundamentally departing from the sequential-passive model of the former KUHAP, while Article 70 imposes a strict seven-day deadline for indictment drafting after case files are declared complete. This study examines two interconnected questions: (1) how the legal framework governing investigator–prosecutor coordination is structured under KUHAP 2025 and related legislation; and (2) how that framework is implemented in practice at the Purwakarta District Prosecutor's Office. A normative–empirical mixed-method design was employed, integrating statutory, conceptual, and case-study approaches. Data were gathered through in-depth interviews with prosecutors and investigators at Purwakarta District Prosecutor's Office and Purwakarta Police Resort, case document analysis, and field observation. The theoretical framework combines Lawrence M. Friedman's Legal System Theory and Soerjono Soekanto's Law Enforcement Theory. Findings reveal that KUHAP 2025 delivers substantial normative advancement yet harbours three critical regulatory gaps: the absence of binding technical protocols for implementing mandatory active coordination, the lack of uniform and measurable case-file completeness standards, and no formal mechanism for resolving institutional disagreements on legal interpretation. On the ground, coordination at Purwakarta still operates under the old sequential-passive pattern despite the new law: case-file returns (P-19) remain frequent, driven primarily by absent expert testimony, insufficient factual narration in examination records, and mismatches between charged articles and legal facts. A Friedman–Soekanto diagnostic reveals simultaneous dysfunction across all three legal system components substance, structure, and legal culture with the entrenched 'waiting culture' between the police and the prosecution identified as the most resistant obstacle to reform.

Untung Surapati; Veri Arinal; Tri Wahyudi; Ahmad Fauzan

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

The rise of social media has created a digital public sphere that enables users to express their opinions on social and political issues openly and in real-time. One of the most discussed topics on social media platform X is the trending hashtag #IndonesiaGelap, which reflects public concern and criticism regarding various governmental and societal conditions. This study aims to conduct sentiment analysis on tweets containing the hashtag to determine the overall sentiment trend among users. The method employed in this research is the Naive Bayes classification algorithm, known for its simplicity and effectiveness in text classification. To enhance the model’s performance, Particle Swarm Optimization (PSO) is applied to optimize feature selection and parameter tuning. The dataset consists of public tweets collected via the Twitter API, followed by preprocessing, feature extraction using TF-IDF, and sentiment classification into three categories: positive, negative, and neutral. The results indicate that the integration of PSO significantly improves the classification accuracy of the Naive Bayes model compared to the baseline. The majority of tweets related to #IndonesiaGelap exhibit a negative sentiment, indicating widespread public dissatisfaction and criticism. This research is expected to contribute to a better understanding of public perception and serve as valuable input for stakeholders in addressing social issues in the digital age.

Mays Kariem Jabbar; Bilal Noori Saeed

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

Mesra Betty Yel; Satria Wira Yudha; Nandang Sutisna; Muhammad Rafli Fadillah

International Journal of Computer Technology and Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

One of the goals of a building is to create a comfortable environment that does not affect the health and operations of its occupants, therefore a system needs to be created to ensure comfort in classrooms. To fulfill a comfortable situation, there is a standard that regulates comfort, especially thermal and visual comfort. Thermal comfort is regulated in SNI 03-6572-2001 and visual comfort is regulated in SNI 03-6575-2001. The aim of this research is to design a tool to automatically monitor temperature and lighting, determine greater accuracy, determine temperature and lighting comfort distances, and test Smart Comfort measurement results in accordance with the SNI-03-6571-2001 and SNI-03-6575-2001 conformity standards. This design uses ESP32 with IoT-based LDR and DHT11 sensors which can be seen on the web and application, determines the accuracy and range of Smart Comfort values for monitoring temperature and lighting and determines the suitability of measurement quantities in the SDN PINANG 3 classroom.

I Putu Edy Arizona; Anantawikrama Tungga Atmadja; Lucy Sri Musmini; I Made Pradana Adiputra; I Gusti Ayu Purnamawati

Proceeding of the International Conference on Economics, Accounting, and Taxation 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

Khansa Aulia Putri; Handajany, Sofie

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

Sleep duration and sleep quality are essential physiological needs that play a significant role in the emotional and behavioral development of children aged 3–6 years. Adequate sleep supports brain development, cognitive functioning, emotional regulation, and social interaction skills in early childhood. Conversely, poor sleep duration and low sleep quality may negatively affect children’s attention, mood stability, and ability to interact socially with peers and caregivers. This article is a literature review using a systematic review approach that analyzes 10 scientific articles published between 2016–2026 to evaluate the relationship between sleep duration and sleep quality with emotional and behavioral problems in preschool children. The article selection process followed the PRISMA flow diagram, with articles sourced from Google Scholar, PubMed, and ScienceDirect databases. The findings consistently indicate that inadequate sleep duration and poor sleep quality are associated with increased emotional and behavioral problems, including hyperactivity, anxiety, emotional dysregulation, and difficulties in social interaction among children. Furthermore, sleep disturbances were found to negatively influence children’s emotional self-regulation abilities, which are crucial for adaptive behavior. Therefore, ensuring adequate sleep duration and improving sleep quality are important strategies to support optimal emotional and behavioral development in preschool-aged children.

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.

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.

Elia Rossa; Nurasia Natsir

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

This study investigates the effect of total risk on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Total risk is operationalized through the systematic risk proxy (Beta/β), estimated via the Capital Asset Pricing Model (CAPM) framework as the covariance between individual stock returns and the market return divided by the variance of market returns, using the Jakarta Composite Index (JCI) as the market benchmark. Firm performance is measured through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is operationalized following Gerson et al. (2025) as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies, with model selection guided by the Chow and Hausman specification tests. The Fixed Effect Model (FEM) is adopted for ROA, ROE, and SG, while the Random Effect Model (REM) is applied for Tobin’s Q. Results indicate that systematic risk exerts a significant negative effect on ROA (β = −0.312; p < 0.01) and ROE (β = −0.278; p < 0.01), but is statistically non-significant for Tobin’s Q, suggesting that capital market pricing in Indonesia does not fully incorporate systematic risk information. Critically, systematic risk exerts the largest and most significant negative effect on sustained growth (β = −0.347; p < 0.01), revealing a dual transmission mechanism through which risk suppresses ROE while simultaneously inducing more conservative dividend policies, both of which constrain long-run growth sustainability. These findings carry important implications for corporate risk management strategy and empirically enrich the literature on risk, performance, and growth in emerging capital markets.

Johana Tania Arviana; Anita Oktavia; Catharina Aprilia Hellyani; Anna Triwijayati

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

The rapid growth of digital technology and social media has reshaped communication practices, consumer behavior, and marketing approaches, particularly among Generation Z, who are widely recognized as digital natives. For this generation, social media serves as a major channel for obtaining information and exploring product references before making purchase decisions. In this environment, influencer marketing has emerged as a prominent promotional approach because it can foster audience interaction, emotional connection, and trust more effectively than conventional advertising. This study examines the role of influencer marketing in shaping the digital behavior of Generation Z in Indonesia. A qualitative literature review method was employed by analyzing secondary sources drawn from academic journals, books, and related publications. The findings indicate that influencer marketing has a meaningful influence on information-seeking behavior, decision-making processes, and the level of digital engagement among Generation Z. Influencers are commonly viewed as more credible, relatable, and authentic sources of information. Furthermore, the effectiveness of influencer marketing is determined more by credibility, authenticity, and the quality of interaction than by follower count alone. These findings suggest that companies should adopt digital marketing strategies that are more interactive, personalized, and relationship-oriented in order to engage Generation Z more effectively.

Dita Prihartati; Fadhila Atika Najmi; Salma Abinawa Nurra Majid

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant regulations and financial reports. The results show that financial management in Kalurahan Poncosari has been implemented systematically through the stages of planning, implementation, administration, reporting, and accountability in accordance with applicable regulations. The planning process is conducted in a participatory manner through tiered community deliberations, such as hamlet-level deliberations and village development planning deliberations, involving residents. In addition, the use of digital systems such as E-RAB and Siskeudes supports transparency and administrative order. However, challenges remain, including limited budget flexibility due to mandatory programs from central and regional governments, limited human resource capacity, and shifts in community participation patterns. In conclusion, the governance of APBKal in Kalurahan Poncosari demonstrates compliance and accountability; however, improvements in administrative capacity and fiscal flexibility are needed to better respond to community needs.