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Ayu Rahmi; Agus Muliaman; Fakhrah Fakhrah; Muliana Muliana; Ucia Mahya Dewi

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Flash floods are a hydrometeorological disaster that frequently strikes Indonesia, including East Aceh. Their impacts include not only physical damage but also social and economic disruption to residents. This article describes a community service activity involving the distribution of community donations to flash flood survivors in Pante Bidari District. Using a descriptive qualitative approach, this article analyzes the process of collecting, managing, and distributing aid and links it to theoretical findings in the scientific literature on disaster management, social solidarity, and community resilience. The literature review indicates that local community involvement significantly influences the effectiveness of disaster management (Hariyal & Anhar, 2015); (Faiz, 2025) The results of this activity indicate that community-based aid distribution can accelerate the fulfillment of basic needs, strengthen social networks, and increase the social resilience of affected communities. Thus, this activity confirms that strengthening solidarity among residents is a crucial component in disaster emergency response. Community-based aid distribution not only ensures targeted assistance but also fosters a spirit of mutual cooperation that strengthens long-term social resilience.

Sutono Sutono; Ayu Rosalia Indah

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Welfare for the poor is the most important topic in improving citizens. Islam as Ad-diin has offered several teachings for humans that apply universally with two dimensional characteristics, namely happiness and well-being in life in this world and in the hereafter. In the concept of the modern world, welfare is a condition where a person can fulfill basic needs, be it the need for food, clothing, shelter, clean drinking water as well as the opportunity to continue education and have adequate work that can support the quality of life so as to have a social status that leads to the same social status as other citizens. ZIS as an extension of the government in helping the needs of the poor with the aim of improving the welfare of the community who initially as zakat recipients turned into zakat givers, so that later the funds used will be evenly distributed and felt by the wider community. as well as purifying assets that may be accidentally mixed with assets that are forbidden for consumption. The urgency of ZIS in Sidowungu is one of the main elements of effective and efficient zakat management in order to realize the welfare of the community. As for the discussion of this article about the welfare pattern for the poor as the process of distributing ZIS funds in Sidowungu Village. The method used in this article is a quantitative approach. The subjects of this study were 165 poor people in Sidowungu Village, while the sample size was 65 poor people using probability sampling. The results of the study, processed using the PASW SPSS 23 for Windows program, showed that partial test results for H0 were rejected and H1 was accepted if the calculated t value was greater than the table t value or the sig value was less than 0.05. This means that the distribution of funds partially affected the welfare of the poor in Sidowungu Village. The magnitude of the influence between variables can be seen from the coefficient of determination of 0.079, meaning that 79.0% of the welfare of the poor in Sidowungu Village was influenced by the distribution of ZIS funds, while the remaining 21.0% was influenced by other variables not included in this study.

Melia Putri; Ananda Putri Nabila; Yulia Novita; Naskah Naskah

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid growth of social media has created new opportunities for Generation Z entrepreneurs to build business identity and brand image through digital content. One of the most popular platforms among this generation is TikTok, a short-form video platform characterized by high interactivity and strong viral potential. TikTok is not only used as an entertainment medium but also as a strategic tool for developing business personal branding. However, the utilization of TikTok by Generation Z entrepreneurs has not yet been optimal, particularly in implementing structured and consistent content marketing strategies. This study aims to analyze the use of TikTok and content marketing strategies in building personal branding among Generation Z entrepreneurs. The research employs a descriptive qualitative method with a literature review approach, examining various academic sources, research articles, and relevant reports related to digital marketing and social media. The findings indicate that effective personal branding on TikTok is strongly influenced by the ability to create creative, authentic, informative, and audience-relevant content. In addition, consistency in content uploads and the effective use of TikTok features contribute to increased audience engagement, consumer trust, and business reach. This study is expected to provide insights and practical references for Generation Z entrepreneurs in designing effective and sustainable digital branding strategies in the creative economy era.

Ditto Arfin Al-Maraghi; Sabam Syahputra Manurung; M.Habbi Husnul Mubarok

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of income inequality and poverty on the prevalence of stunting in ten provinces across Sumatra Island during the 2016–2024 period. Using a panel dataset of 90 observations and applying a Fixed Effect Model, the results indicate that both income inequality—measured by the Gini Ratio—and poverty have a positive and significant effect on stunting. The Gini Ratio shows a coefficient of 1.46 (p = 0.0002), while poverty records a coefficient of 6.28 (p = 0.0140), jointly explaining 52% of the variation in stunting prevalence. Spatial analysis further supports these findings, with Moran’s I values exceeding 0.40, suggesting strong spatial autocorrelation and clustering of high-stunting regions. High-risk clusters—Aceh, Jambi, and Bengkulu—are characterized by Gini Ratios above 0.33 and poverty levels exceeding 12%, reinforcing the existence of an intergenerational poverty–stunting trap, particularly influenced by urban–rural disparities (rural 53.3% vs urban 34.9%). The study highlights that specific nutrition interventions such as supplementary feeding, micronutrient programs, and breastfeeding promotion are insufficient without accompanying structural reforms addressing economic inequality. Therefore, multisectoral convergence strategies are required, including expanded conditional cash transfers, progressive local taxation reforms, nutrition-focused social assistance, and universal basic infrastructure to accelerate stunting reduction toward the 14.2% target by 2029.

Mellysa Indika Putri; Azzahra Balqis Luqyana; Noni Permata Susanto

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Advances in technology and social media have changed the way individuals obtain information and interact, especially in the context of global culture. BTS, a famous South Korean boy band, utilized social media to build a strong relationship with their fans, ARMY, through the campaign “Love Myself.” The campaign emphasized the importance of self-love and raised issues of mental health and violence. The campaign emphasized the importance of self-love and raised issues of mental health and violence. Through platforms such as Twitter and Instagram, BTS interacted directly with ARMY, who responded with significant support, including a 2.4 billion won donation to UNICEF. This interaction not only strengthened the online community but also helped boost fans' confidence. This research analyzes the impact of the “Love Myself” campaign on ARMY's engagement in social issues through social media. Furthermore, the resulting impact provides important insights into how celebrities and social media can influence broader social change. The campaign also reflects a shift in traditional ways of advocating and supporting social issues.

Putri Humairah Napitupulu; Juliana Putri

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article develops a conceptual model that explains how social capital and digital literacy interact in shaping Islamic financial literacy in the digital era. Through a comprehensive literature review, this study synthesizes theories, empirical findings, and thematic patterns derived from reputable academic journals, scholarly books, and institutional publications. The analysis shows that social capital functions as a value foundation encompassing trust, collective norms, and behavioral orientations that influence individuals’ initial acceptance of sharia-based financial practices. Information obtained through family, religious communities, and social networks becomes a crucial entry point that shapes early perceptions and preferences toward Islamic financial products. Meanwhile, digital literacy strengthens individuals’ ability to access, evaluate, and verify Islamic financial information independently through various digital content such as online articles, infographics, educational videos, and Islamic fintech platforms. The interaction between these two dimensions creates a layered learning process in which social capital provides contextual value and trust, while digital literacy deepens technical understanding in a more objective manner. This article contributes theoretically by proposing the Social Capital–Digital Literacy Integrative Model and offers practical implications for Islamic financial institutions, regulators, and fintech providers in designing more effective strategies to enhance Islamic financial literacy in society.

Yescenia Sigiro; Yulce Ketrina Karubuy; Eki Monalisa Br Surbakti; Suriyani Br Ginting; Yohanna Sitanggang

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of government expenditure development and government budgeting on the social assistance recipients affected by floods. The research approach uses a quantitative method with a total of 50 respondents selected through sampling techniques. Data processing was conducted using SPSS software with various statistical tests, including validity test, reliability test, multiple linear regression, t-test, and F-test. The results show that the development of government expenditure has a significant impact on the condition of the social assistance recipients. Additionally, government budgeting also has a significant impact on the effectiveness of social assistance distribution after the disaster. Simultaneously, both variables have a strong influence on the social assistance recipients, as reflected by the significant F-test value and the coefficient of determination (R Square) of 0.518. This means that 51.8% of the variation in the condition of social assistance recipients can be explained by the development of government expenditure and government budgeting. These findings highlight the importance of appropriate expenditure and budgeting policies to enhance the effectiveness of social assistance distribution, especially in disaster situations.

Dewi Ranti Lailatulfitroh; Ervia Rizqi Fahriani; Febriah Ayu Wardani; Finna Ayu Anggreni; Fravangastha Hangyang +2 more

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

The development of digital technology has brought about significant changes in the way society constructs identity and interprets culture. This study aims to examine how cultural literacy and social media use influence each other in the process of cultural transformation in Indonesia. The research was conducted using a qualitative descriptive approach through a review of various relevant literature sources. The results indicate that the flood of unfiltered digital information often leads to misunderstandings, shifts in cultural values, and the weakening of local identity. On the other hand, social media continues to provide significant opportunities to preserve traditions and promote local culture through various forms of digital content. This study also found that digital literacy including the ability to think critically, understand visual context, and assess the credibility of information is key to society's wise use of social media. The younger generation plays a crucial role in this process as they are the largest users of social media and the primary producers of cultural content. The synergy between cultural literacy, digital literacy, and responsible use of social media plays a role in guiding the nation's cultural transformation in a more positive direction.

I Kadek Pande Ivnata Kusuma; Luh Made Dwi Wedayanthi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The RIGEM community service program was carried out with the aim of strengthening character education for early childhood through the use of children’s songs in TK B. The background of this activity stems from concerns about the increasing exposure of children to adult songs and content, which may influence their behavior and moral values. Children’s songs were chosen as the main medium because they have simple melodies, easy-to-remember lyrics, and contain positive values that can stimulate children's cognitive, affective, and social development. This study employs a descriptive qualitative approach using the CIPP evaluation model (Context, Input, Process, Product) to assess the effectiveness of the program. Data were collected through observations, interviews with teachers and parents, and documentation of activities. The results show that the children’s songs introduced particularly those containing messages about politeness, cooperation, and responsibility were effective in improving children's understanding of moral values and encouraging positive behavioral changes. Children became more accustomed to using polite expressions, showing empathy, and cooperating during classroom activities. Teachers and parents played an important role in reinforcing these habits both at school and at home. Overall, the RIGEM program proved to be an effective, enjoyable, contextual, and easily implemented effort to foster character development in early childhood education.

I Kadek Pande Ivnata Kusuma; Luh Made Dwi Wedayanthi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The RIGEM community service program was carried out with the aim of strengthening character education for early childhood through the use of children’s songs in TK B. The background of this activity stems from concerns about the increasing exposure of children to adult songs and content, which may influence their behavior and moral values. Children’s songs were chosen as the main medium because they have simple melodies, easy-to-remember lyrics, and contain positive values that can stimulate children's cognitive, affective, and social development. This study employs a descriptive qualitative approach using the CIPP evaluation model (Context, Input, Process, Product) to assess the effectiveness of the program. Data were collected through observations, interviews with teachers and parents, and documentation of activities. The results show that the children’s songs introduced particularly those containing messages about politeness, cooperation, and responsibility were effective in improving children's understanding of moral values and encouraging positive behavioral changes. Children became more accustomed to using polite expressions, showing empathy, and cooperating during classroom activities. Teachers and parents played an important role in reinforcing these habits both at school and at home. Overall, the RIGEM program proved to be an effective, enjoyable, contextual, and easily implemented effort to foster character development in early childhood education.

Lestari, Anis; Munandar, Agus

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, Return on Assets (ROA), and Enterprise Resource Planning (ERP) on tax avoidance in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample was selected using a purposive sampling technique, resulting in 112 observations. Multiple linear regression analysis was conducted using Stata 16 software. The empirical results indicate that ESG, ROA, and ERP simultaneously have no significant effect on tax avoidance. Partially, each independent variable also shows no significant influence. These findings suggest that ESG implementation and ERP adoption have not directly affected corporate tax behavior, while profitability is not a primary determinant of tax avoidance in the energy sector. This study contributes to the existing literature by incorporating ERP as a novel variable in tax avoidance research, providing additional insight into the role of integrated information systems in corporate taxation practices.

Lady Eka Rahmawati; Eliza Noviriani; Elshad Yusifov

International Journal of Islamic and Economic Education 2025 International Forum of Researchers and Lecturers

Global environmental challenges require active engagement from all sectors, including education. For Muslim youth, awareness of environmental sustainability aligns with Islamic ethical principles such as stewardship (khalifah), justice (ʿadl), and social welfare (maslahah). This study examines the influence of green economy education within Islamic higher education on students’ eco-literacy, ethical awareness, and sustainable economic behavior. A quantitative approach was employed using a structured questionnaire distributed to students from both Islamic economics and non-economics programs. Data were analyzed with descriptive statistics, independent t-tests, and one-way ANOVA to identify differences in environmental knowledge, attitudes, and behavior. Findings show that students with an Islamic economics background consistently achieve higher scores in knowledge, attitudes, and behavioral engagement related to sustainability compared to non-Islamic economics students. Integrating Islamic ethical values into the curriculum provides a holistic framework for internalizing sustainability principles, encouraging students to translate ethical knowledge into practical action. Pedagogical strategies such as project-based learning, reflective exercises, and experiential programs further enhance engagement and eco-conscious behavior. The study highlights the critical role of Islamic education in fostering a generation of ethically aware and environmentally responsible students. By embedding moral and ecological principles in academic programs, educational institutions can strengthen students’ capacity for sustainable decision-making and support broader goals of responsible economic and environmental stewardship.

Naeni Amro; Munaa Nur ‘Aziizah; Endras Larasati

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to understand behavioral considerations in decision-making regarding business equipment procurement at UMKM Sido Maju Marsudi. This research applies a qualitative method with a case study approach. Primary data were collected through semi-structured interviews with the business owner. The findings reveal that equipment procurement decisions are not solely influenced by economic rationality but also by behavioral factors such as intuition, experience, and social values. The business owner balances financial benefits with non-financial satisfaction, including customer trust, product quality, and maintaining the traditional identity of “roti kering jadul.” The decision-making process is simple, experience-based, and guided by social recommendations, reflecting bounded rationality. Evaluations are carried out informally by observing production outcomes and customer feedback. This study concludes that behavioral and experiential aspects play a crucial role in shaping adaptive and sustainable business decisions among micro and small enterprises

Imelda Virgula Wisang; Mariaty Hardiana Putri Falo; Leonarda Alfadina Tabun; Yosep Ejercito Falo; Vinsensius Ade Nong +1 more

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the role of internal social media (ISM) in facilitating collaboration and innovation among employees within organizations. With the increasing adoption of digital platforms in the workplace, ISM has become an important tool for enhancing communication, knowledge sharing, and social interaction. This study explores how the use of ISM influences employee collaboration, leading to increased innovation and overall organizational performance. Through surveys and interviews with employees across various industries, this research gathers data on ISM usage, perceptions of collaboration, and levels of innovation. The results of the study indicate that ISM plays a significant role in enhancing employee collaboration by providing a platform for easy communication, information sharing, and community building. Furthermore, the study finds that collaboration facilitated by ISM positively impacts employee innovation, leading to the development of new ideas, improved processes, and enhanced products. This research highlights the importance of ISM in fostering a culture of collaboration and innovation within organizations and provides practical insights for organizations looking to leverage ISM for competitive advantage.

Ajizah Himawati; Dewi Noor Susanti

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Games that were initially enjoyed individually and offline have now evolved into online games that allow interaction, competition, and friendship with other players in real-time. Online games are now increasingly popular, one of which is Mobile Legends. This game can be downloaded through the Play Store and App Store. In April 2024, Mobile Legends ranked the most popular game by downloads on the statista.com website. The research objective was to determine the influence of event marketing, content marketing, influencers, and the social environment on the decision to purchase Mobile Legends game skins in Kebumen Regency. The method used was non-probability sampling with a purposive sampling technique aimed at 100 users. Data collection techniques used questionnaires and literature studies. The data analysis technique used multiple linear regression, which was then processed with the SPSS application version 25.0 for Windows. The results showed that event marketing had a significant effect on purchasing decisions, content marketing had a significant effect on purchasing decisions, influencers had no significant effect on purchasing decisions, the social environment had no significant effect on purchasing decisions, and event marketing, content marketing, influencers, and the social environment simultaneously had a significant effect on purchasing decisions.

Reishandra Sefa Prasetyo; Susi Sarumpaet

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the effect of CEO power and board gender diversity on modern slavery disclosure (MSD) among Indonesia’s top 50 publicly listed companies by market capitalization. The research uses a quantitative approach with secondary data collected from annual and sustainability reports during the 2022–2024 period. The results show that CEO power has a negative and significant effect on MSD, indicating that stronger CEO power will reduce disclosure transparency. Furthermore, gender diversity on the board of commissioners also shows a negative and significant relationship with MSD, indicating that female representation in supervisory roles has not yet contributed into greater social accountability within Indonesian firms. Meanwhile, gender diversity on the board of directors shows no significant effect. These results suggest that internal governance factors such as CEO power and limited female influence in top positions still hinder companies from being transparent about social and ethical issues. In conclusion, stronger regulations and independent oversight are needed to improve companies’ transparency regarding modern slavery practices.

Waladow, Mirman; Bumulo, Frahmawati; Bahsoan, Agil; Hafid, Radia; Mahmud, Melizubaida

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to determine the effect of library facilities on students' interest in reading books in economics for grades 10, 11, and 12, majoring in social studies at SMA Negeri 1 Kabila, Bone Bolango Regency, Gorontalo Province. This study used a quantitative approach. Data collection methods used in this study were observation, documentation, and questionnaires. Based on the description above, the population in this study was 489 students in grades 10, 11, and 12 majoring in social studies at SMA Negeri 1 Kabila. The sample in this study was grades 10, 11, and 12. The analytical method used was simple linear regression. The results showed an effect. The results obtained a R-squared coefficient of 0.258. This value means that 25.8% of the variability in the variable of interest in reading economics textbooks for grades 10, 11, and 12 majoring in social studies at SMA Negeri 1 Kabila, Bone Bolango Regency, Gorontalo Province can be explained by library facilities, while the remaining 74.2% is influenced by other variables not examined in this study.

Zahirah, Asmarani Fairuz; Renny, Renny

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to examine the influence of Social Media Marketing, Bundling Price, and Electronic Word of Mouth on Purchase Decisions for Spotify Premium, with Brand Awareness functioning as a mediating variable. A quantitative approach was applied using a survey method involving 120 Spotify Premium users in South Tangerang. The research instrument employed a Likert scale and was analyzed using Structural Equation Modeling with Partial Least Squares to evaluate validity, reliability, and causal relationships among variables. The results reveal that Social Media Marketing, Bundling Price, and Electronic Word of Mouth have positive and significant effects on both Brand Awareness and Purchase Decisions. Brand Awareness significantly mediates these relationships, strengthening the impact of digital marketing variables on subscription decisions. The findings demonstrate that consumer decision processes progress through attention, brand recognition, and conversion, shaped by exposure to digital content, perceived value of bundled pricing, and peer-generated reviews that reinforce trust and perceived service quality. This study highlights the importance of strategic and experience-driven digital marketing in increasing customer acquisition for subscription-based music streaming services.

Yusman Yusman; Abdullah Muis Kasim; Danar Aswim

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to describe the main factors causing children in Perumaan Village, East Alok District to drop out of school, as well as the efforts made to overcome this problem. A descriptive qualitative method was used. This research was conducted in Parumaan Village, East Alok District, from February 12 to February 28, 2025, because there are still children who drop out of school in Parumaan Village. The data sources in this study are primary and secondary data sources. Data was obtained through in-depth interviews, field observations, and documentation. After collection, the data was analyzed following these steps: Data Collection, Data Reduction, Data Presentation, Conclusion Drawing, and Verification.The results of the study show that the main causes of children dropping out of school can be divided into two factors, namely internal and external. Internal factors include lack of parental attention, economic conditions, and low interest in learning among children. Meanwhile, external factors include an unsupportive social environment, the influence of promiscuity, and low levels of parental education. These findings show that children tend to lose their educational direction when support from their families and surrounding environment is minimal. To address this issue, several efforts have been made, such as raising awareness about the importance of education by the village government, providing economic assistance such as scholarships and KIP (Indonesian Smart Card), and involving the community through mutual cooperation and mentoring. This study recommends strengthening collaboration between families, schools, the government, and the community to create a conducive and sustainable educational environment.

Nadila Syafa

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2025 Universitas Maritim AMNI Semarang

In the context of the influence of social media on the learning concentration of Students in the learning concentration if students in the J-PBSI (Indonesia Language and Literature Education Department) at Lambung Mangkurat University, social media is one of the most influential technological products in the lives of students today. Students in J-PBSI at Lambung Mangkurat University are increasingly dependent on various digital platfroms to support their educational processes. Theses applicantions have become essential tools for socializing and sharing information with other students. The influence of social media use on the learning concentration of J-PBSI students shows that many students experience a lack of focus while studying due to the distracting effects of social media. This distraction often reduces students’ ability to contcentrate, which in turn affects their overall to concentrate, which in turn affects their overall learning performance. This study uses a descriptive qualitative method with in-depth interviem techniques conducted with several students from the Indonesia Language and Literature Education Department. The results of the most students use sosial media on a daily basis. High usage of social media tends to decrease learning concentration because students are often distracted by notifications of the urge to open social media while studying. However, there are also J-PBSI students who use social media effectively, utilizing it as an additional learning resource. Thus, the influence of social media is twofold, depending on the intensity and purpose of ir use. This study aims to determine the extent to which social media affects students’ learning concentration. It is also expected to provide a better understanding of how social media influences the learning process. Students are encouraged to use social media wisely and responsibly so that is does not interfere with their focus on studying, but instead supports their academic activities.