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Analytics

Stefany, Fadean; Ghazali, Imam; Hanina Trisnanda, Salma; Maulidia, Putri

Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Anemia masih menjadi problematika gizi utama pada remaja putri di Indonesia yang berdampak buruk terhadap performa akademik serta kesehatan reproduksi jangka panjang. Kegiatan pengabdian masyarakat ini bertujuan untuk meningkatkan pengetahuan dan kesadaran gizi terkait pencegahan anemia melalui intervensi edukasi sadar gizi di SMAN 1 Sampang. Metode yang diterapkan berbasis pendekatan partisipatif interaktif, meliputi ceramah, pemanfaatan media visual (leaflet dan poster), simulasi penyusunan menu sehat kaya zat besi, serta kuis edukatif. Evaluasi program diukur secara kuantitatif melalui instrumen pre-test dan post-test, serta secara kualitatif melalui observasi keaktifan peserta. Hasil pelaksanaan menunjukkan adanya peningkatan pemahaman yang signifikan mengenai definisi, dampak, dan pencegahan anemia, serta perubahan sikap positif terhadap pola konsumsi seimbang dan kepatuhan sarapan. Kesimpulannya, edukasi gizi yang terstruktur dan interaktif terbukti efektif dalam membangun kesadaran kesehatan remaja, sehingga dapat dijadikan strategi preventif yang berkelanjutan di lingkungan sekolah.

Novianti Novianti; Lodang Prananta Widya Sasana

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

This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

Tanti Nur Apriani; Kokom Komariah; Efi Fadillah

Realisasi : Ilmu Pendidikan, Seni Rupa dan Desain 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This final project was an audiovisual feature video that explored the issue of uncertainty among informal sector workers, particularly porters at train stations. The work was motivated by the limited representation of porters, despite their important role in supporting transportation services. This report aimed to explain the application of the three-act structure in scriptwriting, consisting of Act I (Set Up), Act II (Confrontation), and Act III (Resolution). The production process included pre-production, production, and post-production stages, with scriptwriting as the main focus in constructing a structured narrative. In Act I, the work introduced the station environment and the porter profession to build audience understanding. Act II developed the conflict through the portrayal of job uncertainty, income instability, and the daily life of the main subject. Act III presented a reflective conclusion through multiple perspectives and symbolic visuals. The result showed that the three-act structure effectively created a systematic narrative flow and strengthened message delivery. In conclusion, the human-interest approach combined with observational visuals effectively conveyed social realities and fostered audience empathy toward informal workers.

Riswanto Riswanto

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study was conducted to evaluate the impact of financial performance, capital structure, and good corporate governance on entities. The approach used is quantitative with a causal associative method. The research observations utilize secondary data sourced from the financial statements of entities listed on the stock exchange during the 2020–2023 period. The research sample was determined using a purposive sampling technique based on predefined criteria, totaling 160 observations. The analytical method employed is multiple linear regression, preceded by classical assumption tests. The results reveal that financial performance and good corporate governance have a positive and significant effect on the quality of financial statements, while capital structure has a significant negative effect. Simultaneously, the three independent variables are proven to significantly affect the quality of financial statements, with a coefficient of determination of 68%. These findings support agency theory and signaling theory in explaining the financial reporting behavior of entities. The implications of this study indicate that improving financial performance and implementing good corporate governance can enhance the quality of financial statements. Furthermore, optimal management of capital structure is also necessary to reduce the risk of financial statement manipulation.

Khoirul Anwar; Sumirin Sumirin; Abdul Rochim

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Indonesia is in an earthquake-prone region, therefore, designing building constructions that can withstand seismic loads is crucial in civil engineering. Reinforced concrete shear walls are one of the vertical structural fundamentals that are effectively used in multi-story buildings to withstand lateral forces due to earthquake and wind loads. Structures that use shear walls can increase stiffness and reduce horizontal deviations (deflections) of buildings, which contribute to the stability and safety of structures based on the SNI 1726:2019 standard. This study aims to analyze the effect of shear wall configurations on deviation and torsion requirements in multi-story building planning. The study object is a 6-story reinforced concrete building model in a specific earthquake zone. The design and modeling were performed using structural analysis software, taking into account columns, beams, slabs, and shear walls. The analysis results show that optimal placement of shear walls at the building edges significantly reduces horizontal drift, torsion, and shear forces, and improves the structural performance level compared to structures without shear walls or those with less effective placement. Structures with shear walls have optimal stiffness in absorbing lateral forces, making them more resistant to damage from the planned earthquake.

Jeni Parastika; Septa Diana Nabella; Dewi Permata Sari; Yandra Rivaldo; Zaifun Nur Fatrianto

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

Investment decisions in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) are influenced by fundamental analysis and stock price fluctuations. Stock prices reflect market perceptions shaped by profitability, liquidity, and capital structure. This study examines the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on stock prices, both partially and simultaneously. Using a quantitative approach, the study analyzes secondary data from audited financial statements and stock prices of 12 pharmaceutical companies during 2022–2024, totaling 36 observations. Panel data regression with EViews 12 is applied. Results show that ROA and DER have positive and significant effects on stock prices, while CR has a negative but insignificant effect. Simultaneously, all three variables significantly influence stock prices, with an adjusted R² of 73%, indicating strong explanatory power. Profitability (ROA) is the most influential factor, followed by capital structure (DER), while liquidity (CR) shows no significant impact.

Nabilah Qurrotul ‘Aini; Maria Yovita R. Pandin

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

The increasingly tight competition in the textile and garment industry has led to the optimal management of capital structure and microfinance to increase the value of the company. This study aims to analyze the influence of microfinance and capital structure on the value of the company with profitability as an intervening variable. The method used is a quantitative method with secondary data obtained from the financial reports of textile and garment companies registered in the Indonesian Financial Services Authority for the period 2020–2024. Data analysis was conducted using Structural Equivalence Modeling-Partial Least Square (SEM-PLS). The results of the study indicate that microfinance has a positive and significant effect on profitability and firm value. Meanwhile, capital structure has a positive but insignificant effect on profitability and a negative and insignificant effect on firm value. Profitability is proven to have a positive and significant effect on firm value, but is unable to mediate the influence of microfinance and capital structure on firm value. Thus, the findings of this study confirm that profitability fails to be an integrating variable.

Anisa Puspita Dewi; Itmam Saputra; Daffa Irfan Zain; Naerul Edwin Kiky Aprianto

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

Digital transformation has brought fundamental changes to the structure and dynamics of modern industrial economics. Technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), and big data not only modify production and distribution processes but also revolutionize marketing strategies and patterns of industrial competition. This study is motivated by the need to understand how digital marketing transformation influences the development of competitive advantage through changes in digital market structure from an industrial economics perspective. In this context, digital marketing functions as a strategic instrument that integrates technology, data, and consumer behavior into market mechanisms. The analysis shows that digitalization creates a network-based market structure characterized by the concentration of economic power in major digital platforms and dominance in data control. This structure affects the intensity of competition, the direction of innovation, and patterns of industry differentiation. Digital marketing transformation enhances efficiency, expands market access, and lowers entry barriers for new players, yet it also creates competitive imbalances due to the dominance of large platforms.Through a digital Structure–Conduct–Performance (SCP) approach, the study finds that market structure acts as an intermediary variable that channels the impact of digitalization on competitive advantage. Digitalization significantly promotes industrial efficiency, innovation, and profitability. Proposed strategic solutions include strengthening digital literacy, developing adaptive regulations, and fostering cross-sector collaboration to create an inclusive, competitive, and sustainable digital industrial ecosystem

Wildan Prismana Dalimunthe; Mohammad Dolok Lubis

Konstruksi: Publikasi Ilmu Teknik, Perencanaan Tata Ruang dan Teknik Sipil 2026 Asosiasi Riset Ilmu Teknik Indonesia

The University of North Sumatra Mini Stadium is a sports complex covering an area of 6.4 hectares. This facility is located on Jalan Almamater, Padang Bulan, Medan Baru, Medan City, North Sumatra. Various sports activities are facilitated in this area, including volleyball, basketball, tennis, table tennis, taekwondo, rock climbing, archery, and soccer, all of which are integral parts of the facilities and infrastructure available at the Mini Stadium. In addition to the main stadium, the University of North Sumatra Mini Stadium complex is equipped with various supporting buildings and fields. These facilities serve as a means for developing and channeling students’ interests and athletic talents, as well as a public space that can be utilized by the people of Medan City for sports activities. However, functionally, the University of North Sumatra Mini Stadium complex is considered suboptimal in effectively accommodating and supporting sports activities. The non-compliance of installations with applicable standards, as well as the condition of a number of facilities that no longer meet suitability criteria and tend to be neglected particularly the soccer field and its supporting facilities are the main problems at the University of North Sumatra Mini Stadium complex. Therefore, the redesign of the University of North Sumatra’s mini stadium, using a structural architecture approach as an aesthetic element, is expected to result in a building that is not only structurally sound but also aesthetically pleasing.

Yescenia Sigiro; Suriyani Br Ginting; Eki Monalisa Br Surbakti; Yulce Ketrina Karubuy; David Christian Silitonga +1 more

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

The Indonesian capital market has become a vital pillar of the national economy, providing opportunities for companies to obtain funding while simultaneously providing an investment vehicle for the wider community. In this context, stocks are the most sought-after instrument due to the potential returns they offer. However, stock investment is constantly faced with uncertainty, with fluctuating stock prices often presenting challenges for investors, especially those without a thorough understanding of the company's fundamental performance. An interesting phenomenon, the starting point of this research, is the quite extreme price movements of BIPI shares over the past decade. From 2015 to 2021, BIPI's share price remained stagnant at Rp 50 per share, a condition often referred to by market participants as "gocap" (goat capit). This condition reflects low investor interest in the company's shares, possibly due to high risk perceptions or unconvincing fundamental performance.

Geetha Wulandari Safitri; Muhamad Nurhamdi

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of capital structure and financial performance on firm value at PT Elang Mahkota Teknologi Tbk during the period 2015–2024. Capital structure is proxied by the Debt to Equity Ratio (DER), financial performance is measured by Return on Equity (ROE), and firm value is proxied by Price to Book Value (PBV). This research employs a quantitative approach with a descriptive method. The data analysis techniques used include multiple linear regression analysis, t-test, F-test, and coefficient of determination. The results show that capital structure (DER) has a positive and significant effect on firm value, as indicated by a t-statistic of 3.302, which is greater than the t-table value of 2.365, with a significance level of 0.013 (< 0.05). Financial performance (ROE) also has a positive and significant effect on firm value, with a t-statistic of 2.638, exceeding the t-table value of 2.365, and a significance level of 0.034 (< 0.05). Simultaneously, DER and ROE have a significant effect on firm value, as evidenced by an F-statistic of 6.384, which is greater than the F-table value of 4.737, with a significance level of 0.026 (< 0.05). The coefficient of determination indicates that 64.6% of the variation in firm value can be explained by capital structure and financial performance, while the remaining percentage is influenced by other variables outside the research model.

Fazila Safia Utomo; Diya Mirzha Rusyanto; Rinda Aunillah Sirait; Kurnia Lucky Fadillah

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This study aims to explain the implementation of the three-act structure in scriptwriting for the feature video entitled “Jejak Rasa: Akar dari Tanah Priangan.” The background of this research is based on the tendency of audiovisual representations of cassava that remain partial, focusing only on either traditional or modern aspects without integrating both into a cohesive narrative. This study employs a qualitative approach based on creative practice, where the author acts as a scriptwriter responsible for designing the narrative flow using the three-act structure: set up, confrontation, and resolution. The production process consists of three stages: pre-production, production, and post-production, involving literature research, field observation, interviews with key informants, and the development of visual and audio narratives. The findings indicate that the implementation of the three-act structure successfully creates a systematic narrative that integrates historical, cultural, and modern dimensions of cassava transformation. This structure also effectively builds a coherent dramatic flow and enhances audience emotional engagement. The implications of this study are expected to provide references for academics and practitioners in developing research-based audiovisual scriptwriting, particularly in the context of local culture and gastronomy.

Dio Bella Yung; Afni Nooraini

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study investigates collaborative governance in road infrastructure repair in Pekanbaru City, Riau Province, driven by the urgent need to address the high number of damaged roads and the limitations of local government capabilities. Utilizing a qualitative method with a descriptive approach, data were gathered from interviews with five stakeholders, field observations, and supporting documents. The study applies collaborative governance theory by Emerson and Nabatchi to analyze road repair efforts in Pekanbaru, highlighting effective collaborative dynamics. Key findings reveal the establishment of a Coordination Team, role clarity, trust, and commitment among stakeholders as factors of success. Essential contributing elements include shared cooperation needs, consequential incentives, leadership support, and sufficient resources. However, challenges such as a volatile political climate, unequal information distribution, and power imbalances pose barriers to collaboration. Overall, the study concludes that collaborative governance in Pekanbaru's road infrastructure enhancement has yielded positive outcomes but calls for improvements in transparency, communication strategies, and the establishment of an integrated information system for effective progress monitoring. Additionally, independent oversight mechanisms are recommended to sustain equitable role distribution and responsibilities among all parties involved.

Laisya Rahma Puspita; Achmad Faqihuddin

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The development of digital media has transformed Islamic da’wah into a digitally mediated form of religious communication, reshaping structures of authority, engagement, and community formation. However, existing research remains fragmented and lacks a comprehensive structural map. This study conducted a Systematic Literature Network Analysis (SLNA) of Scopus-indexed publications on Islamic da’wah via digital platforms from 2016 to 2026. Using PRISMA-based screening techniques and bibliometric methods—including co-authorship, co-citation, and co-occurrence analyses with VOSviewer—the study analyzed 74 peer-reviewed journal articles. The results indicate a significant increase in the number of publications, particularly following the COVID-19 pandemic. The field is structured around four main themes: platform-based engagement strategies, youth identity formation, digital authority and ethics, and the adaptation of prophetic communication principles to the online context. Although Indonesia and Malaysia dominate the research output, the collaborative network remains relatively dispersed. New topics such as the influence of algorithms and AI-supported da‘wah suggest an expansion toward interdisciplinary directions. This study provides the first comprehensive map based on Scopus for research on Islamic digital da‘wah and offers a foundation for future theoretical and empirical development.

Bagas Cahyadi; Cicha Kartikha Sri Mulyani; Era Nur'aini; Esa Futuh Handa; Rahma Delviani +3 more

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study examines clause structures and syntactic relations in argumentative articles published on the 2025 edition of the Badan Bahasa website. As a communication tool, language plays a crucial role in conveying ideas and shaping logical reasoning, particularly in argumentative texts that require a high degree of cohesion and coherence. The research aims to describe the patterns of clause structure and interclausal syntactic relations used in these articles to understand how linguistic constructions influence argumentative strength. Employing a qualitative descriptive approach with the distributional method, the study relies on internal linguistic elements as analytical instruments. The findings show that the articles generally employ single clauses with S–P–Pelengkap patterns as well as complex clauses expressing causation, alongside syntactic relations that include coordination and subordination, including causal, contrastive, purposive, and additive relations. These patterns indicate consistent application of Indonesian syntactic rules, although some repetitive tendencies appear in the use of active clauses and multi-layered complex sentence structures. The study highlights the importance of mastering clause structure in constructing logical, persuasive argumentative texts, and the findings are expected to serve as a reference for writers and language institutions to improve academic writing quality and enrich linguistic studies in digital contexts.

Yasmina Zalfa; M. Daffa’ Amri; Amanda Arinatul Sivana; Putri Rahma Nurjannah; Ahc Fauzi +3 more

Jurnal Rumpun Ilmu Bahasa dan Pendidikan 2026 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to analyze news texts on the online news portal IDN Times. In addition, the study aims to identify various syntactic errors in the news texts on the portal, including non-standard sentence structures, the use of loanwords, ambiguous sentences, inappropriate diction, and low word efficiency, thereby providing an overview of the language quality and presentation of information in the online media. This research employs a qualitative descriptive approach, with a syntactic framework as the theoretical foundation. The researcher obtained data by reading several relevant references and recording information that could be used as data. Therefore, the reading and note-taking technique was used in this study. The data in this study consisted of news texts from the online news portal IDN Times, edition 2025. The data analysis method employed is the distributional method. The researcher analyzed the texts by identifying sentences that did not conform to syntactic rules and assessed the suitability of the texts as proper and accurate news texts. The results revealed various syntactic errors, including errors in sentence structure, diction, punctuation, sentence effectiveness, loanword usage, and conjunction usage. How ever, the findings indicate that although some syntactic errors were found, the news texts on the portal generally have a relatively good and coherent structure. Therefore, the texts can provide valuable insights into language use in the context of online media and serve as sources of information for studying language quality and effective communication in digital news writing.

Fitriyani Fitriyani; Muhamad Nurhamdi

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of financial performance, capital structure, and company size on company value in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses an associative quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling, resulting in 9 healthcare companies with 45 observations. Data analysis was performed using EViews 12. Panel data regression analysis was applied using the Random Effect Model (REM), selected based on the Chow test, the Hausman test, and the Lagrange multiplier test. Furthermore, classical assumption testing and hypothesis testing were carried out. The test results show that partially Financial Performance has a significant positive effect on Company Value with a calculated T value of 2.137061 > T table 2.01954 with a prob value of 0.0386 < 0.05, Capital Structure does not have a significant effect on Company Value with a calculated T value of 0.4770233 < T table 2.01954 with a prob value of 0.6407 > 0.05, Company Size has a significant positive effect on Company Value with a calculated T value of 2.134309 > T table 2.01954 with a prob value of 0.0388 < 0.05. Simultaneously, the three independent variables have a significant positive effect on Company Value with an Fcount value of 3.059588 > Ftable 2.83 with a prob value of 0.038758 < 0.05, with a contribution of 12.31% while the remaining 87.69% is influenced by other factors outside this study.

Nally Indirawati; Said Said; Maulida Kiatuddin

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

The property and real estate sub-sector serves as a strategic pillar for investment in Indonesia, despite BPS (2023) data showing a growth slowdown to 2.18% due to macroeconomic pressures. Financial performance throughout the 2021–2024 period exhibited significant volatility, with profit growth contracting to –5% in 2022 before rebounding to 15% in 2024. These fluctuations reflect the dynamics of economic recovery and the success of corporate operational efficiency in navigating interest rate hikes and inflation. This study aims to determine the effect of Company Size, Capital Structure, Return on Assets (ROA), and Total Asset Turnover (TATO) on Profit Growth. The population used in this study is the Property & Real Estate sub-sector companies listed on the Indonesia Stock Exchange for the 2021–2024 period. This study uses secondary data with a population of 68 companies. The sampling technique used a purposive sampling technique, resulting in a research sample of 30 Property & Real Estate sub-sector companies. The analysis technique used is multiple linear regression analysis processed using the Statistical Package for the Social Sciences (SPSS) program. The results show that Capital Structure, Return on Assets, Total Asset Turnover, and Company Size influence Profit Growth.

Nur Annisa; Asep Muhammad Lutfi

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of Asset Structure, Profitability and Sales Growth on Capital Structure at PT Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period, both partially and simultaneously. Asset structure is measured by total assets, profitability is measured by return on assets, sales growth is measured by sales growth, and capital structure is measured by debt to equity ratio. This study is a quantitative study with an associative approach. The data used in this study are the balance sheet and income statement of PT. Industri Jamu Dan Farmasi Sido Muncul Tbk for the 2014-2024 period. The method used in this study is multiple linear regression analysis techniques, classical assumption tests, t-tests, f-tests and coefficients of determination processed using the SPSS 26 program. The results of the study show that asset structure does not affect capital structure with a calculated t value of 2.288 t table 2.365. Sales growth does not affect the capital structure with a calculated t value of -0.203 < t table 2.365. And simultaneously, Asset Structure, Profitability and Sales Growth have an influence on the Capital Structure of the Company PT Industri Jamu Dan Farmasi Sido Muncul Tbk. Proven from the results of the f test, the calculated f value is 8.083 > f table of 4.35 and the sig value is 0.011 < 0.05.

Chris Sorongan; Yosep Heristyo; Yoshoa Hartanto

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The phenomenon of megachurches represents one of the most significant developments in contemporary Christianity, reflecting shifts in church organizational structures, leadership patterns, and engagement with modern culture. Despite their rapid growth, megachurches have drawn criticism, particularly regarding reliance on charismatic leadership, the prominence of prosperity theology narratives, and the potential weakening of communal dimensions in church life. This study aims to analyze the megachurch phenomenon through an interdisciplinary approach that integrates the sociology of religion and ecclesiological reflection. Employing a qualitative method, this research utilizes literature analysis and a phenomenological approach to understand leadership dynamics and religious practices within large church contexts. The findings indicate that megachurch growth is driven by a combination of charismatic leadership, complex organizational systems, and adaptation to contemporary culture, including digitalization and religious consumerism. However, this model also generates tension with New Testament ecclesiological principles that emphasize participatory community and servant leadership. This study contributes to practical theology by offering an integrative analysis and provides a reflective basis for churches to evaluate their organizational forms and leadership practices in light of foundational theological principles.