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Akhzdor, Abdaniel Aulasamai; Kusumastuti, Anie Eka

JAPSI (Journal of Agriprecision and Social Impact) 2026 CV. Komunitas Dunia Peternakan

Cattle farming plays a strategic role in rural economic development by generating employment, supplementary household income, and contributing to food and nutritional security. However, in Indonesia, most smallholder cattle enterprises remain traditional and small-scale, leading farmers to treat livestock farming primarily as a secondary livelihood. While previous studies have largely focused on technical adoption and production performance, limited attention has been given to farmers’ psychological interest as a foundation for sustaining livestock enterprises. Therefore, this study aims to analyze the level of community interest in cattle farming and examine the influence of farmers’ characteristics (age, education level, herd size, number of family dependents, farming experience, and primary income) on such interest. A quantitative survey was conducted involving 34 cattle farmers in Taji Village, Jabung District, Malang Regency, selected using total sampling. Data were collected through structured questionnaires and analyzed using multiple linear regression. The findings reveal that community interest in cattle farming is generally high, as reflected in emotional (3.93), cognitive (3.81), and conative (3.74) dimensions measured on a four-point Likert scale. Regression results indicate that age has a significant positive effect (p = 0.022), whereas farming experience has a significant negative effect (p = 0.025) on interest levels. Other variables show no statistically significant influence. These findings highlight that psychological engagement in cattle farming is shaped more by demographic and experiential factors than by formal education or income level. The study contributes to the literature by positioning interest as a psychological determinant of livestock sustainability. Policy implications emphasize the urgency of risk-mitigation extension programs to address farmer burnout, incentivized intergenerational knowledge transfer, and cooperative-based institutional support to ensure smallholder livestock sustainability.

Bagus Risanto; Dwi Irma Febriani; Iqnatia Septiany Karina

Ekonomi Keuangan Syariah dan Akuntansi Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

Qutlubey Seyyeroh; Zahrotul Maulidia; Maghfirah Maghfirah; Renafilatus Sakinah; Ahmad Budi Susetyo

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial technology growth via digital wallets in Indonesia offers transaction convenience but challenges Sharia compliance. The main issues involve managing floating funds and cashback rewards, which risk exposure to riba. This study aims to examine and compare riba risk mitigation strategies in both areas. Employing normative legal research with qualitative, comparative, and conceptual approaches, it utilizes library research from DSN-MUI Fatwas, the Qur’an, Hadith, and fiqh muamalah literature. The findings reveal that floating fund riba risks can be minimized by depositing assets in Islamic financial institutions using wadiah or mudharabah contracts to avoid riba nasi’ah. Meanwhile, cashback riba risks are prevented by shifting the contract from qard to ju’alah or hibah mu’allaq, treating incentives as transaction rewards rather than loan benefits. Comparative analysis shows floating fund mitigation is structural, while cashback is reconstructive. Both work effectively under Sharia Supervisory Board monitoring. In conclusion, compliance requires practical execution via appropriate contracts, transparent supervision, and public education. Therefore, contract standardization by DSN-MUI and OJK, alongside enhanced Islamic financial literacy, is necessary.

Dwi Purnomo; Heri Wiranto

JITEK: Jurnal Informatika dan Teknologi Komputer 2026 Politeknik Pratama Purwokerto

Insider threats currently represent one of the most critical and elusive cybersecurity risks for organizations, as perpetrators already possess legitimate authorized access to the system. Traditional security architectures focusing solely on perimeter defense have proven inadequate in containing lateral movement within database networks, potentially leading to large-scale sensitive data breaches. This research aims to design and implement a granular access control mechanism in MySQL to mitigate such threats. The study proposes a proactive mitigation strategy through the implementation of Row-Level Security (RLS) integrated with a Zero Trust framework. The methodology employs applied experimental research by constructing a controlled simulated database environment. The control mechanism is designed using View-based Access Control to filter data dynamically based on user session identity, and is validated through three specific threat scenarios: mass data exfiltration, horizontal privilege escalation, and vertical prerogative exploitation. Testing results demonstrate that this implementation significantly succeeds in restricting data visibility; in the exfiltration scenario, users could only access 1,500 out of 10,000 data rows, strictly adhering to their authorized scope. Although a computational overhead with an average latency increase of 20,7% was observed, it remains well within the acceptable performance threshold (<30%), ensuring that the principle of least privilege is absolutely enforced without compromising operational efficiency.

Abd Adim; M. F. Hidayatullah; Abdul Wadud Nafis

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Islamic boarding schools (pesantren) are no longer viewed solely as religious educational institutions but also as socio-economic entities that play a strategic role in community empowerment and the development of the Islamic economy. The emergence of various pesantren business units, including Islamic cooperatives, Islamic microfinance institutions, agribusinesses, and service enterprises, reflects the transformation of pesantren into productive and economically independent institutions. However, many pesantren continue to face challenges in achieving economic sustainability, including weak governance systems, limited managerial professionalism, inadequate human resources, and excessive dependence on charismatic leadership. This study aims to develop a conceptual model of pesantren business governance based on Islamic governance principles to achieve institutional economic sustainability. Using a qualitative approach and library research method, this study analyzes relevant literature on pesantren economics, Islamic governance, sustainability, and risk management. The findings indicate that sustainable pesantren economic development requires the integration of Islamic governance values, namely amanah (trustworthiness), transparency, justice, and maslahah (public benefit), with modern management systems and comprehensive risk management practices. The study proposes a conceptual governance framework linking pesantren resources, sharia governance, professional management, and risk mitigation as key determinants of economic independence and institutional sustainability. This framework is expected to provide strategic guidance for strengthening pesantren-based economic development in a sustainable and socially beneficial manner.

Annisa Dwi Sandy; Febby Maharani; Sarah Adelia Hasibuan; Abdurrozzaq Hasibuan

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Industrial hygiene is a branch of public health research that aims to prevent illness and promote Industrial hygiene is an aspect of public health that prioritizes health protection measures for workers through the identification, evaluation, and control of various elements of the work environment that can cause health problems. The goal of implementing industrial hygiene is to prevent work-related illnesses and create a safe, healthy work environment that supports workers’ well-being. Industrial Safety and Health (IS&H) encompasses these various components, including risk identification, risk assessment, risk mitigation, and worker health monitoring, waste management, and emergency response planning. Workplace risks can include physical, chemical, biological, psychological, and ergonomic hazards. Hazard analysis is a crucial step in industrial hygiene as it helps identify and document potential health risks in the workplace. The hazard analysis process includes hazard identification, risk assessment, hazard prioritization, and risk control. The implementation of Occupational Safety and Health aims to ensure the protection of employees’ safety and health from potential hazards arising from work, while ensuring a safe and sustainable work environment. The implementation of OSH and environmental health also provides broad strategic benefits such as worker protection, cost efficiency, increased productivity, regulatory compliance, and enhanced corporate reputation.  

Qadri, Muhammad Saleh; Yasin, as; Wati, Risnah; Milida, Rizkia; Nur Ainun, Rizkita

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The implementation of healthy and safe school standards is a strategic effort to create a learning environment that supports the health and safety of elementary school students. This study aims to evaluate the implementation of healthy and safe school standards at SDN 6 Kendari, which is characterized by its proximity to a market and a main road. The study employed a qualitative approach using a case study design, involving field observations, the completion of a healthy and safe school indicator questionnaire, and interviews with educators. The results indicate that SDN 6 Kendari has met most of the healthy school indicators, evidenced by well-maintained buildings, adequate ventilation and lighting, proper sanitation and waste management, and students’ consistent practice of clean and healthy living behaviors. Regarding the safe school aspect, the school’s social environment is relatively conducive and free from risky behaviors, supported by the availability of a monitoring system and collaboration with relevant parties. However, several areas still require improvement, such as the equitable distribution of handwashing facilities, more strategic placement of portable fire extinguishers, and strengthening traffic risk mitigation measures due to the school’s location. Overall, the implementation of healthy and safe school standards at SDN 6 Kendari has been proceeding well, but requires continuous improvement to achieve optimal compliance with the standards.

Istyanto, Febry; Liza Virgianti; Ika Wijayanti; Sophian Aswar

Jurnal Kesehatan Tropis Indonesia 2026 PT. LARPA JAYA PUBLISHER

Background: The rising global burden of hypertension presents a massive public health challenge, with its mitigation heavily tied to modifiable dietary factors. Among these, the escalating intake of sugar-sweetened beverages (SSBs) has emerged as a significant dietary risk. Objectives: This study aims to synthesize recent epidemiological evidence regarding the association between various types of sweetened beverages and the risk of hypertension. Methods: A narrative-analytical review was conducted by retrieving observational studies and meta-analyses published between 2023 and 2026 from the Scopus database using explicit keyword combinations targeting SSBs, prospective cohorts, and blood pressure outcomes. Findings: Synthesized data reveals that high consumption of traditional SSBs significantly increases hypertension risk by 13% (RR: 1.13) and elevates systolic blood pressure in children, primarily driven by excess liquid calories. Artificially sweetened beverages (ASBs) show a 14% risk increase in observational data, potentially confounded by reverse causation, whereas acute pure fructose ingestion triggers rapid transient blood pressure elevation. Energy drinks induce rapid 24-hour blood pressure spikes due to high caffeine content. Conversely, 100% pure fruit juice exerts a protective effect (RR: 0.74) via endothelial-improving polyphenols, while honey demonstrates a neutral effect. Implications: Public health policies must implement aggressive regulatory interventions, such as taxation on SSBs and energy drinks, alongside targeted dietary counseling that differentiates between harmful liquid sugars and protective natural fruit juices.

Nasution, Asmar Nauli; Fitriani, Fitriani; Awaliyah , Bintang Putri; Nainggolan , Tasya Amelia; Silaban, Maria Rejeki +4 more

Jurnal Pengabdian kepada Masyarakat Wahana Usada (WUJ) 2026 Sekolah Tinggi Ilmu Kesehatan KESDAM IX/Udayana

Background:Landslides are a disaster that often occurs in hilly areas with high rainfall. The community's lack of knowledge about mitigation increases the risk of losses and casualties. This community service activity aims to improve the knowledge and preparedness of cadres and the community of Pargarutan Dolok Village in facing landslides through mentoring and counseling activities. The activity was carried out on May 25, 2026 in Pargarutan Dolok Village, East Angkola District, South Tapanuli Regency, targeting village cadres and the local community. Methods:The methods used included delivering material, interactive discussions, questions and answers, and distributing leaflets regarding the causes, signs, impacts, and mitigation steps for landslides. Evaluation was carried out through observations of participant participation and their ability to understand the material provided. The activity went well and received active participation from all participants. Results:The results of the observations showed an increase in participants' understanding of the causes, early signs, impacts, and actions that need to be taken before, during, and after a landslide occurs. The enthusiasm of the participants during the discussion also showed an increase in public awareness of the importance of disaster mitigation and preparedness. Conclusion: These findings indicate that landslide preparedness training is effective in increasing the knowledge, awareness, and preparedness of cadres and the community regarding landslide risks. This activity is expected to be the first step in strengthening community capacity and supporting the creation of disaster-resilient villages through ongoing disaster education.

Duto Aryo Laksono Indrawan; Chaerul Anwar

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

Flooding remains a recurrent hazard in the Special Capital Region of Jakarta (DKI Jakarta), causing substantial disruptions across multiple dimensions community life, including social well-being and economic activities. The availability of flood-related information through the Jakarta One Data Portal (Satu Data Jakarta) provides significant opportunities for broader data utilization; however, transforming such information into meaningful assessments regional vulnerability requires a systematic analytical approach to generate more comprehensive understanding of the conditions of individual urban villages (kelurahan). This study focuses on the classification areas based on the characteristics and impacts of flood events occurring throughout DKI Jakarta. The analysis utilizes flood event records from 2023 to 2025 and incorporates several indicators, including the number of flood occurrences, the number of affected neighborhood associations (RW), the number affected households, the number of affected residents, the number of evacuees, the number of evacuation sites, and floodwater depth. Data processing was conducted using the Knowledge Discovery in Databases (KDD) framework, encompassing data selection, cleaning and preprocessing, transformation, pattern exploration, result evaluation, and knowledge extraction. The findings demonstrate that three-cluster solution effectively captures variations in flood vulnerability levels, corresponding to low-, moderate-, and high-risk categories. A total of 96 urban villages were classified as low-risk, 27 as moderate-risk, and 46 as high-risk areas. The resulting clustering patterns provide a clearer spatial representation of flood-risk distribution across urban villages, thereby offering valuable insights for the development more targeted mitigation strategies, the prioritization of flood management interventions, and the enhancement of evidence-based decision-making processes in DKI Jakarta.

Stefanus Eko Prasetyo; Tony Wibowo; Melisa Melisa

JURNAL PENELITIAN TEKNOLOGI INFORMASI DAN SAINS (JPTIS) 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The proliferation of social media interactions frequently results in an increased risk of cyberbullying. This study aims to evaluate the impact of digital literacy, digital security, and digital communication on cyberbullying prevention among Generation Z TikTok users. Employing an explanatory quantitative approach, data were collected through online questionnaires distributed to Generation Z students in the Information Systems Study Program at Universitas Internasional Batam. The respondent data were then analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique. The analytical results reveal that digital literacy does not significantly affect cyberbullying prevention. Conversely, both digital security and digital communication demonstrate a significant impact on cyberbullying prevention. Among the investigated variables, digital communication exerts the most dominant influence on preventing cyberbullying. These findings suggest that preventing cyberbullying requires more than merely digital knowledge; it heavily relies on the implementation of digital security measures and the capacity for ethical communication in digital environments. Ultimately, this research is expected to serve as a valuable reference for formulating effective cyberbullying mitigation strategies for Generation Z across social media platforms.

Kerri Dwiky Iswara; Wisnu Isvara; Titi Sari Nurul Rachmawati

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

The growth of the nickel mining industry in Indonesia, particularly in Southeast Sulawesi Province, has made this sector one of the main contributors to the Regional Gross Domestic Product (RGDP). However, the development of supporting infrastructure—especially mining haulage roads—still faces various risks that could potentially cause project delays and disrupt operational efficiency. Therefore, a systematic risk identification process is necessary to ensure that project implementation proceeds in accordance with established time, cost, and quality targets. This study aims to identify and assess risks in mining infrastructure development projects using a stakeholder-based approach. This approach is employed to gain an understanding of the risks that arise from the perspectives of the parties involved in the project. The results of this study describe the dominant risks that could potentially occur in nickel mining projects, namely opposition from the local community surrounding the project, conflicts with community organizations, denial of access to project roads, and disruption of project security due to inadequate security measures by authorities. It is hoped that these dominant risks can serve as a basis for developing effective risk mitigation strategies to support the successful and sustainable development of mining infrastructure.

Uma, Calista Mutiara; Chairani, Aisyah; Ruzdy, Nabilah Nameera; Fathkuri, Fathkuri; Adrian, Maisarah Mitra

ALADALAH: Jurnal Politik, Sosial, Hukum dan Humaniora 2026 LP3M INSTITUT KH YAZID KARIMULLAH

The digital transformation of government through the development of the National Data Center (PDN) aims to improve the efficiency of public services and data integration between government agencies. However, centralizing data in a single system also creates new vulnerabilities in the form of high dependence on a single core infrastructure. This research uses a qualitative approach with a case study design and data collection techniques through desk research. Data sources were obtained from scientific journals, government documents, reports from related institutions, and credible news regarding the PDNS 2 incident in 2024. The results show that the disruption to PDNS 2 had a domino effect on hundreds of public services and government agencies due to the high dependence on a single central system. In addition to cyberattacks, the widespread impact of the disruption was also influenced by weak data backup systems, delays in threat detection, and the interconnectedness of government digital services. This research concludes that data centralization can create manufactured risk in the form of systemic vulnerabilities that have the potential to develop into a public service crisis if not accompanied by adequate risk mitigation. 

Adha, Fajri; Widiastuti, Tiwuk; Selvian Djahi, Bertha

International Journal of Information Technology and Business (IJITEB) 2026 Universitas Kristen Satya Wacana

The high volatility of cryptocurrency assets, particularly Ethereum, poses a significant challenge for investors during market downturns. Traditional passive strategies often lead to substantial capital erosion in bearish conditions. This study explores the application of Deep Reinforcement Learning (DRL) through the Deep Q-Network (DQN) algorithm to develop an adaptive trading agent. By integrating technical indicators—Relative Strength Index (RSI), Simple Moving Average (SMA), and Moving Average Convergence Divergence (MACD)—the proposed model aims to optimize decision-making processes. Experimental results using historical data from 2020 to 2026 demonstrate that while the market experienced a significant decline of 19.55%, the DQN agent successfully maintained capital stability with a marginal deviation of only -0.54%. This finding suggests that the DQN-based approach offers superior risk mitigation and capital preservation capabilities compared to conventional buy-and-hold strategies in volatile financial environments.

Hani Irmayanti; Eddy Soeryanto Soegoto; Hidayat Hidayat; Rio Yunanto; Zainal Arifin Hasibuan +1 more

Software Engineering in Computing Systems 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Students’ success in completing their studies on time is a vital indicator of the quality of higher education management in Indonesia. However, high dropout rates pose a major challenge, often caused by institutions’ failure to detect warning signs of academic failure in a timely manner. The main issue lies in the current evaluation approach, which is reactive and limited to conventional academic indicators such as the Grade Point Average (GPA), thereby neglecting the psychosocial factors that influence performance. This study aims to develop a more comprehensive conceptual framework for the early detection of academic failure risk by integrating academic and non-academic dimensions. The methodology used is adapted from the Design Science Research Methodology (DSRM), focusing on the stages from problem identification to the design of the model artifact. The proposed approach is a hybrid model that combines traditional academic variables with non-academic variables, including psychological stress levels, self-efficacy, and social support. The design results indicate that this framework is capable of identifying “latent pressure” as a leading indicator of failure before a decline in academic performance occurs. The synthesis of this study confirms that the integration of non-academic variables enhances the model’s transparency and provides a more meaningful and targeted interpretation of risk factors. In conclusion, this framework provides a theoretical foundation for educational institutions to transition from reactive evaluation to a system of personalized, proactive interventions. The implementation of this model is expected to improve student retention through earlier and more targeted risk mitigation.

Bhima Satria Rizki Sugiono; Diky Djafar Sidik

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Dredger operations in water-based mining areas have a high occupational risk because they involve a combination of wet environments, mechanical equipment, and electrical systems. The presence of electrical panels, power cables, terminal connections, electric motors, inverters/drives, and protection components on the Dredger requires a sound understanding of Occupational Health and Safety, particularly electrical safety. Water splashes, wet walking surfaces, high humidity, and improper procedures during inspection or cleaning may increase the risk of short circuits, protection trips, and electric shock. Therefore, structured basic safety training is required so that operators are able to identify electrical hazards and implement safe working procedures. This activity aimed to improve operators’ understanding of hazardous electrical components, initial safety briefing procedures, measurement practice and safe handling during trips or short-circuit indications, and the correct and safe use of water pumps for unit cleaning. The activity was carried out through field observation, technical briefing, direct demonstration on the electrical panel and work area, simple measurement practice, and safe cleaning practice. The results indicate that field documentation can serve as an effective learning medium to strengthen operators’ understanding of electrical hazard sources on the Dredger, the application of simple lock out-tag out procedures, the control of wet areas, and the limitation of water spray direction during cleaning activities. Overall, the activity shows that improved compliance with safety procedures may reduce the risk of short circuits and electric shock during operation and maintenance.

Novita, Diana; Hanifah Hanifah; Herwanto, Agus

Cyber Security and Network Management 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

The development of digital technology and the increasing use of social media in Indonesia have expanded people's communication activities, but have also increased the risk of security attacks based on human manipulation or social engineering. These attacks exploit user behavioral weaknesses rather than technical system vulnerabilities, thus posing a significant threat in the modern information security ecosystem. This study aims to develop a social engineering mitigation model based on digital security literacy to increase social media user awareness. The research method uses a quantitative approach with a survey technique of 210 respondents who are active social media users in Indonesia. Data were analyzed using Structural Equation Modeling–Partial Least Square (SEM-PLS) to examine the relationship between digital security literacy, cybersecurity awareness, and user vulnerability to social engineering attacks. The results show that digital security literacy significantly increases user awareness (β = 0.71; p < 0.001) and can reduce attack vulnerability by 64%. This finding emphasizes the importance of a human-centric cybersecurity approach that places humans as the primary layer of defense in digital security. The proposed mitigation model includes continuous digital security education, increased security awareness, and the implementation of adaptive authentication as a preventive strategy against social engineering attacks. This research provides practical contributions to the development of user behavior-based information security strategies and provides recommendations for educational institutions, organizations, and policymakers in strengthening the digital security resilience of Indonesian society..

Ambo Masse; Muhammad Wahyudi Mokobombang

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The urgency of this research lies in the increasing risk of flooding and air pollution in Makassar City due to rapid urbanisation and the uncontrolled growth of motorised vehicles. The purpose of this study is to analyse the potential of urban planning and sustainable mobility policies in reducing disaster risks and environmental impacts, and to formulate more adaptive and data-driven policy strategies. This study uses qualitative methods by collecting data through interviews, documentation, observation, and focus group discussions (FGDs). Key informants include the Environmental Agency, the Spatial Planning Agency, and the Makassar Regional Disaster Management Agency (BPBD), which have strategic roles in spatial planning policies, environmental management, and disaster mitigation. The study findings indicate that flood risk and air pollution in Makassar City are complex problems influenced by population growth, land conversion, vehicle density, limited drainage, climate change, and industrial waste. Although various urban planning policies have been implemented, their effectiveness remains limited due to implementation constraints. Therefore, an integrated approach that combines adaptive urban planning, environmentally friendly mobility, effective waste management, and community participation is needed. With a systemic and coordinated strategy, Makassar has the potential to reduce flood risk, reduce pollution, and create a safer, healthier, and more sustainable urban environment.

Vina Oktavia; Evi Priyanti; Rahman Rahman

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to examine flood disaster mitigation efforts carried out by the Regional Disaster Management Agency in Sukamakmur Village, Karawang Regency. This research employed a qualitative method with a case study approach. The theory used in this study is the Strategy Theory proposed by James Brian Quinn (2003:10), which consists of three dimensions: objectives, policies, and programs. The study identifies problems related to flood disasters that occur almost every year in Sukamakmur Village. To address these issues, it is necessary to analyze the mitigation efforts implemented by the Regional Disaster Management Agency (BPBD), as well as the related policies and programs concerning flood disasters. The findings show that the objective of disaster mitigation is directed toward improving community preparedness and capacity in dealing with flood risks. Mitigation policies are implemented through strengthening community capacity based on non-structural mitigation, such as the establishment of Disaster Resilient Villages (DESTANA), village disaster volunteers, and disaster risk assessments. The mitigation programs carried out include disaster awareness socialization, mitigation training, and dissemination of daily weather information. In its implementation, BPBD also coordinates with the village government, sub-district task forces, and the River Basin Management Agency (BBWS). These mitigation programs have had a positive impact on increasing community knowledge, preparedness, and participation, although there are still obstacles in the form of limited budgets, infrastructure, human resources, and suboptimal cross-sector coordination. The contribution of this research is to provide additional insight and new information regarding the role of the Regional Disaster Management Agency in flood disaster mitigation.

Junarti Junarti; Hamdani Hamdani

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

.This study aims to analyse the role of Financial Information Systems (FIS) in supporting risk management, decision-making, and organisational performance in the digital transformation era. This study employs the Systematic Literature Review (SLR) method to examine articles indexed in Scopus from 2016 to 2026. The PRISMA framework is used to ensure a systematic, transparent article selection process, resulting in the selection of 37 relevant articles for further analysis. The results of the study show that Financial Information Systems make a major contribution to improving financial transparency, operational efficiency, the quality of strategic decision-making, and organisational risk mitigation. In addition, the integration of emerging technologies such as Artificial Intelligence (AI), FinTech, big data analytics, and cloud computing further strengthens the effectiveness of financial information systems in modern organisations. This study contributes theoretically by mapping research trends and identifying research gaps, while providing practical benefits for organisations seeking to increase competitiveness through digital financial systems. For future research, it is recommended to develop a more predictive and intelligent Financial Information Systems model to address future business dynamics.