Proceeding of The International Seminar on Business, Economics, Social Science and Technology (ISBEST)
Proceeding of The International Seminar on Business, Economics, Social Science and Technology (ISBEST) is an open access scholarly journal that publish conference papers from annual conference of ISBEST held by Fakultas Ekonomi dan Bisnis, Universitas Terbuka.
Fakultas Ekonomi dan Bisnis, Universitas Terbuka
This journal using Creative Common CC BY 4.0
THE IMPACT OF THE 4P MARKETING MIX ON THE BUSINESS DEVELOPMENT OF THE PEARL SHELL CRAFT INDUSTRY IN BEKASI: THE MEDIATING EFFECTS OF PRODUCT AND PERSONAL SELLING
The 2030 Sustainable Development Agenda emphasizes responsible consumption and production (SDG 12) as a cornerstone of global sustainability transformation. This study investigates the impact of the marketing mix, which consists of product, price, distribution channels, and personal selling, on the development of the pearl shell handicraft industry in Bekasi, Indonesia. Micro, Small, and Medium Enterprises (MSMEs) in this sector, while having great sustainability potential by converting marine waste into valuable products, face persistent challenges such as ineffective marketing strategies, limited product innovation, and inadequate market reach. A quantitative method was applied through a survey of 70 respondents, including MSME actors, marketing professionals, and knowledgeable members of the public. Data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) reveals that product innovation and personal selling significantly influence business development, while price and distribution channels do not exert a direct effect. However, price affects product development indirectly, and distribution influences business growth through personal selling. The findings underscore the critical role of strong customer interaction and effective communication in MSME sustainability. This study offers practical insights for improving marketing strategies and strengthening MSME competitiveness in environmentally responsible industries.
Copyright (c) 2025 Rudi Hidayat, Ginta Ginting, Endi Isnarno https://creativecommons.org/licenses/by/4.0
EVALUATING CONTRACT COMPLIANCE AND FINANCING ALIGNMENT IN PRODUCTIVE AND INVESTMENT PRODUCTS AT BMI SHARIA COOPERATIVE
The financing scheme of Benteng Mikro Indonesia (BMI) Sharia Cooperative includes several financing products, specifically productive financing and investment financing products. Productive financing uses the murabahah and musharakah contracts, while investment financing employs istisna and ijarah contracts. This study aims to conduct an in-depth analysis of the compatibility of contracts with the products used in BMI’s sharia cooperative financing products. The research method applied is descriptive qualitative, using data collection techniques such as interviews and secondary data gathered from the BMI Sharia Cooperative website, reports, and guides. The study results indicate that the murabahah contract in productive financing and the istisna contract in investment financing are consistent with the DSN-MUI fatwa. However, the ijarah contract in investment financing is not fully aligned, particularly in the determination of ujrah (compensation), which is based on the amount of money lent rather than the benefits received. Additionally, while the musharakah contract is generally suitable, it is less appropriate for products based on agriculture or livestock, as returns are typically seasonal, based on the harvest period rather than monthly.
Copyright (c) 2025 Muhamad Komarudin, M. Rasyid Guntur Pratomo https://creativecommons.org/licenses/by/4.0
R&D-BASED COMMUNITY MERCHANDISE INNOVATION: MERGING SYMBOLIC IDENTITY AND FUNCTIONAL DESIGN WITHIN INFORMATICS AND COMPUTER ENGINEERING COMMUNITIES
Through Research and Development (R&D), this project seeks to create novel, community-focused products by fusing functional design with symbolic identity. A total of 106 respondents — comprising students, alumni, and academic staff from Politeknik Negeri Jakarta — participated in the study, which focused on the fields of information and computer engineering. The study examines how product concepts that also meet real-world user needs can incorporate symbolic values, such as professional identity, community logos, and shared pride. Surveys and focus groups were used to collect user preferences, which were then used to develop product prototypes. These included customized mousepads, hoodies, and tech-integrated products that utilized augmented reality (AR), NFC, and QR codes. The results indicate that consumers are very interested in products that combine digital, functional, and symbolic elements, especially when personalization is included. The study effectively demonstrates how community identity can be leveraged to inform effective marketing and product strategies. However, it also identifies certain drawbacks, including a lack of a thorough business model framework, a restricted range of demographics, and a lack of validation of purchase intent. This study contributes to the growing body of research on community-based creative industries, emotional branding, and product innovation. It provides valuable insights into how specialized academic and technological communities can shape the development of products that are both commercially successful and emotionally engaging. Keywords: Product Innovation, Community Identity, R&D, Merchandise, Emotional Branding, Informatics and Computer Engineering
Copyright (c) 2025 Ayres Pradiptyas, Dinda Kadarwati, Fitria Nugrahani, Maulana Hasanudin https://creativecommons.org/licenses/by/4.0
IMPACT OF AI TOOLS ADOPTION ON LEARNING BEHAVIORS AND ACADEMIC ETHICS AMONG INDONESIAN UNIVERSITY STUDENTS: AN APPLICATION OF THE UTAUT MODEL
The rapid adoption of generative artificial intelligence (AI) tools such as Chat GPT, Gemini, and Copilot is transforming the landscape of higher education worldwide. While these tools offer unprecedented efficiency and learning support, their integration raises complex pedagogical and ethical issues. This study investigates how university students' adoption of AI tools influences their learning behavior, academic ethics, and readiness for future employment. Using a modified Unified Theory of Acceptance and Use of Technology (UTAUT) framework, supplemented with variables for perceived risk, trust, and technological competence, we conducted a survey of 320 undergraduate students across Indonesia via a structured online questionnaire. Structural Equation Modelling (PLS-SEM) was used to analyze 14 hypotheses. Results indicate that trust and technological competence significantly drive students' intention to use AI, which in turn predicts actual usage. Additionally, actual AI usage has a strong positive impact on students' learning behavior, ethical awareness, and perceived work readiness. On the mediation pathway, traditional predictors such as performance expectations, social influence, and institutional support were found to significantly influence actual AI use through intention to use AI. These findings highlight a paradigm shift: students are increasingly guided by intrinsic trust and digital competence rather than external factors. This study provides critical insights for educators and policymakers in designing ethical and future-orientated AI.
Copyright (c) 2025 Misnanto, Lambok Nababan, Susanto https://creativecommons.org/licenses/by/4.0
OPTIMIZATION OF LOCAL RESOURCES IN RURAL MICRO-ENTERPRISE EMPOWERMENT: A CASE STUDY IN BULO VILLAGE, PANCA RIJANG SUBDISTRICT, SIDENRENG RAPPANG REGENCY
The empowerment of micro enterprises in rural areas through the utilization of local resources is a strategic approach to enhance the economic development of village communities. This Community Service Program (PKM) aims to analyze the impact of entrepreneurship training programs on the success of micro enterprises in Bulo Village, Panca Rijang Subdistrict, Sidenreng Rappang Regency. The program was carried out using a participatory approach by conducting intensive entrepreneurship training for micro business actors. The training covered topics such as local product development, financial management, marketing strategies, and business network expansion. The results show that the entrepreneurship training contributed significantly to improving the knowledge and skills of micro entrepreneurs. The participants became more capable of managing their businesses, developing products based on local potential, and expanding their marketing n.etworks. In addition, the training enhanced the motivation and self-confidence of the entrepreneurs to grow their businesses independently and sustainably. These findings highlight the importance of implementing continuous entrepreneurship training programs tailored to the characteristics and needs of rural micro enterprises. Furthermore, support from the government and related institutions is essential to provide access to financing, technology, and market information to strengthen the capacity of micro enterprises in villages
Copyright (c) 2025 Herminawaty Abubakar, Nurhidayanti, Fadel, Muhammad Basri, Farida, Indrayani Nur https://creativecommons.org/licenses/by/4.0
THE ROLE OF QARDHUL HASAN CONTRACTS IN IMPROVING THE ECONOMIC WELFARE OF THE SUKAGALIH COMMUNITY
This research is motivated by the limited access of the community to fair and interest-free financing, especially in Sukagalih Village. Many residents still depend on informal financial institutions like "Bank Emok", which impose high interest rates and exploitative practices, putting them at risk of falling into prolonged debt. This research aims to analyze the role of the Qardhul Hasan contract in improving the economic welfare of the community through a case study of the HERC Loan Program (Haji Endang Rusyana Center). This program is a social financing initiative sourced from personal funds, operated without interest or collateral, and based on mutual assistance principles and transaction blessings. Through a descriptive qualitative approach, this research involves five informants, consisting of program managers and beneficiaries. Data were collected through in-depth interviews, direct observations, and documentation. The research results show that the HERC Loan Program has a positive impact on increasing community income, developing micro-enterprises, and strengthening household economic resilience. A flexible repayment mechanism creates a sense of psychological security, while the usury's absence provides spiritual tranquility and fosters social responsibility and ethics of loan fund use. This program is capable of reducing the community's dependence on exploitative informal financial institutions. These findings indicate that financing based on the Qardhul Hasan contract can be an alternative solution in building a fair, inclusive economy for the community, in line with Islamic values. The HERC Loan Program has the potential to be replicated in other communities as a tangible manifestation of the Sharia finance-oriented application toward blessings and social welfare.
Copyright (c) 2025 Rifqah Azzahra Denisa Denisa, Gina Destrianti Karmanto https://creativecommons.org/licenses/by/4.0
IMPLEMENTATION OF TRANSPORTATION METHODS IN IMPROVING SUPPLY CHAIN MANAGEMENT AT PT. X
The process of delivering goods from producers to consumers uses transportation. This means of transportation requires spare parts. Companies often experience shortages of spare parts, which slightly disrupts the distribution process and company operations. This study aims to analyze data on motorcycle spare parts inventory as a means of transportation in the company's distribution process. The research method used is descriptive analysis by taking a sample of PT X's consumers, amounting to four stores. The data analysis technique used is the northwest transportation method (NWCR). The results of this study indicate that the company has a total transportation cost of Rp. 49,060.
Copyright (c) 2025 Agatha Rinta Suhardi, Dinayanti Zanetta https://creativecommons.org/licenses/by/4.0
THE ALIGNMENT OF HUMAN RESOURCE EDUCATIONAL BACKGROUND WITH THE OPERATIONAL PERFORMANCE OF AMIL AT THE NATIONAL ZAKAT AGENCY (BAZNAS) OF WEST JAVA PROVINCE
This study investigates the relationship between the educational background of human resources (HR) and the operational performance of amil (zakat officers) at the National Zakat Agency (BAZNAS) of West Java Province, Indonesia. Employing a mixed-methods approach, data were collected through surveys, semi-structured interviews, and literature review. The quantitative component involved descriptive and regression analyses, while qualitative data were thematically analyzed to provide contextual depth. The results reveal that employees with an educational background in Islamic studies (sharia) exhibit a stronger understanding of zakat jurisprudence, more accurate distribution practices aligned with sharia principles, and enhanced communication with muzakki (donors) and mustahik (recipients). Nonetheless, training programs and professional experience significantly compensate for the competencies of employees from non-sharia backgrounds, enabling them to achieve comparable performance outcomes. The findings suggest that sharia-based recruitment, continuous professional development, and zakat literacy training are essential strategies to enhance institutional professionalism. Furthermore, this research highlights the strategic role of educational alignment in optimizing zakat management and institutional accountability. This study contributes to the broader discourse on Islamic social finance by offering empirical evidence on how human capital attributes impact operational effectiveness in zakat institutions. The results provide practical implications for policymakers and zakat management bodies aiming to professionalize and modernize Islamic philanthropic institutions in Muslim-majority countries.
Copyright (c) 2025 Muhammad Revy Aulia, Dian Sugiarti https://creativecommons.org/licenses/by/4.0
COOPERATIVES FOR CHANGE: MAPPING THREE DECADES OF SUSTAINABLE DEVELOPMENT IN INDONESIA
This study explores the role of cooperatives in supporting sustainable development in Indonesia through a bibliometric and thematic analysis of 84 scholarly articles published between 1992 and 2025. The findings are categorized into four main clusters: (1) collective action and local participation, (2) community empowerment and inclusive economy, (3) financial inclusion, MSMEs, and socio-environmental issues, and (4) smallholder cooperatives and sustainable agricultural value chains. Each cluster reflects the multifaceted functions of cooperatives as not only economic entities but also social institutions that promote community participation, social justice, and ecological sustainability. The analysis identifies key research gaps, including limited longitudinal studies, a lack of quantitative impact evaluations, underexplored digital innovations, and internal governance challenges. Future research is recommended to focus on cooperative governance, digital transformation, inclusion of marginalized groups, and policy effectiveness. Overall, this study highlights the strategic potential of cooperatives as grassroots agents of sustainable and inclusive development in Indonesia
Copyright (c) 2025 Emir Surya Rahmajati, Icuk Rangga Bawono, Suhaila Abdul Hamid https://creativecommons.org/licenses/by/4.0
SUSTAINABLE HUMAN DEVELOPMENT AND FRAUD PREVENTION IN FINANCIAL REPORTING : INSIGHTS FROM INDONESIA
This study examines the critical nexus between sustainable human development (SHD) and fraud prevention in financial reporting within Indonesia’s socio-economic context, guided by Human Capital Theory (HCT). Despite Indonesia’s progress in human development indicators (HDI), regional disparities persist, and financial reporting fraud remains a significant challenge, undermining transparency and economic stability. While prior research has focused on regulatory and governance factors, this study addresses a gap by investigating how investments in education, health, and skill development—core tenets of HCT—can mitigate fraud risks and enhance financial reporting quality. Using a qualitative narrative review methodology, this research synthesizes existing literature to analyse the interplay between SHD and financial integrity. Key findings reveal that: higher education levels, health and income stability and regional HDI disparities. The study underscores the need for policy interventions that integrate SHD into financial governance, such as targeted education reforms, ethical training, and equitable resource allocation. By aligning anti-fraud strategies with Indonesia’s Sustainable Development Goals (SDGs), this research offers actionable recommendations to strengthen public financial management.
Copyright (c) 2025 Rosihan Arief HS, Bernadette Robiani, Luk Luk Fuadah, Ika Sasti Ferina, Rika Henda Safitri https://creativecommons.org/licenses/by/4.0
IMPLEMENTATION SEARCH ENGINE OPTIMIZATION (SEO) AS THE FOUNDATION OF DIGITAL MARKETING FOR MSMES: A CASE STUDY ON MADU APIS SHOP
In the digital era, the intensity of business competition requires micro, small, and medium enterprises (MSMEs) to adopt digital marketing strategies to improve competitiveness. However, many MSMEs including Gerai Madu Apis a case study examined in this research, face obstacles in the form of low technological literacy, which hinders their brand visibility online. This study aims to design and implement a strategy that increases website visibility through search engine optimization (SEO) methods, using the website as the main marketing medium. The research methodology includes three stages: (1) determining keywords relevant to the product, (2) implementing on-page SEO through content optimization and creating informative articles, and (3) implementing off-page SEO to build domain authority. The results showed a gradual increase in visibility, though there was no significant surge in visitor traffic. Positive trends were identified in keyword rankings on search engines. It can be concluded that systematically implementing on-page and off-page SEO is an effective, fundamental strategy for MSMEs to build a strong digital marketing foundation. This research confirms that, while optimal results require a long-term process, structured SEO implementation is a crucial first step for achieving sustainable growth in the digital market.
Copyright (c) 2025 Ayas Ayas Syalsabillah, feri nugroho, Nurul Aslamiah Istiqomah https://creativecommons.org/licenses/by/4.0
BANKRUPTCY ANALYSIS OF PT. SRITEX USING ALTMAN Z-SCORE, AND ZMIJEWSKI: A CASE STUDY
This study examines the financial distress condition of PT. Sri Rejeki Isman Tbk (PT. Sritex) prior to its bankruptcy declaration in 2024, focusing on the period 2018–2023. The analysis employs two widely recognized bankruptcy prediction models, namely the Altman Z-Score and the Zmijewski model. Results indicate that the Altman Z-Score placed PT. Sritex in the grey area during the early years, with the condition deteriorating into financial distress from 2021 to 2023. The Zmijewski model presented a similar pattern, classifying the company as financially healthy at first, but signaling financial distress starting in 2021 and continuing until 2023. The consistency between both models suggests that financial difficulties had emerged several years before the official bankruptcy, indicating that preventive measures could have been taken earlier. The findings highlight the importance of applying multiple prediction models to provide a more comprehensive assessment of a company’s financial health. For practitioners and stakeholders, this approach offers earlier detection of potential distress, enabling timely strategic responses. Moreover, the case of PT. Sritex illustrates how macroeconomic pressures, operational inefficiencies, and declining market conditions can accelerate a company’s path toward bankruptcy. This underscores the need for continuous financial monitoring and proactive risk management in order to mitigate potential crises and sustain business continuity.
Copyright (c) 2025 Syarah Syakilah Maratusholihah, Carolyn Lukita https://creativecommons.org/licenses/by/4.0
CONCEPTUAL MODEL OF SHARIA COMPLIANCE IN HUMAN RESOURCE DEVELOPMENT OF ISLAMIC BANKS IN INDONESIA
The growth of the Islamic banking industry in Indonesia over the past decade has shown a positive trend. However, this development has not been fully supported by adequate human resource (HR) quality. Sharia compliance is a fundamental pillar in maintaining the integrity, reputation, and sustainability of Islamic banks; therefore, all aspects of management, including human resource development, must align with Sharia principles. This study aims to examine the model of Sharia compliance in human resource development within Islamic banks in Indonesia. The research employs a qualitative method with a literature study approach. Data were obtained from various sources, including journal articles, books, and relevant regulations, and were analyzed descriptively. The findings reveal three models of Sharia compliance in HR development for Islamic banks: Institutional Governance, Internalization of Islamic Values and Organizational Culture, and Digital Transformation. Consequently, Islamic banks may adopt and adapt the application of Sharia compliance in HR development based on these three models.
Copyright (c) 2025 Roby Tri Wahyudi, Efri Syamsul Bahri https://creativecommons.org/licenses/by/4.0
ONLINE TRADING AND DIGITAL MARKETING BASED ON ISLAMIC PRINCIPLES
The rapid development of information technology has changed conventional trading patterns to online transactions through various digital platforms. This research aims to examine the practice of online trading and digital marketing based on Islamic principles. The method used is qualitative research with a literature study approach, using related references. The analysis was carried out in a descriptive-analytical manner with an emphasis on the suitability of digital activities with Islamic law. The results of the study show that online trading in Islam is legal if it meets conditions such as the clarity of goods, ijab qabul, and does not contain haram elements such as riba and gharar. Digital marketing provides a great opportunity for the development of sharia businesses due to its wide reach, cost efficiency, and increased consumer trust. However, challenges such as the lack of halal product filters and the lack of muamalah fiqh education are still obstacles. The solutions offered include the development of sharia-based e-commerce platforms and Islamic digital training for business actors. This study concludes that ethical and sharia-compliant digital marketing can encourage consumer loyalty and strengthen the Islamic economy.
Copyright (c) 2025 Nisa Rahma Fadila, Erina Sylvi Maretta https://creativecommons.org/licenses/by/4.0
AI-ASSISTED TAX CALCULATIONS: TRANSFORMING ACCOUNTING INTEGRATION AND FINANCIAL MANAGEMENT IN THE DIGITAL ERA
In the rapidly evolving digital era, the self-assessment system in Indonesia’s taxation presents significant challenges, particularly for taxpayers with limited tax knowledge and technical capabilities. Difficulties in accurately calculating taxes impact tax compliance, accounting records, and overall financial management. Interview results with 26 respondents show that 65.4% strongly agree that the complexity of the tax system and tax calculation hinders their compliance process, ultimately disrupting their accounting records. The core issue lies in the taxpayers' inability to precisely calculate taxes, manage and analyze taxable objects, and classify tax-related transactions within accounting records. These difficulties, in turn, interfere with the workflow of accounting and financial decision-making. This study explores the potential application of artificial intelligence (AI) as a solution to support tax calculation within the self-assessment system. AI can offer automated computation, calculation verification, and real-time guidance that assist taxpayers in understanding and integrating tax obligations into their financial systems. The objective of this research is to assess the impact of AI on calculation accuracy, user confidence, and the integration of tax obligations into accounting systems. The findings are expected to contribute to the development of more efficient digital accounting practices and support better financial decision-making.
Copyright (c) 2025 Fika Nur Sabrina, Agustine Dwianika https://creativecommons.org/licenses/by/4.0
MAQAṢID AL-SHARI'AH IN THE ERA OF DIGITALIZATION: EXAMINING CRYPTOCURRENCY IN THE FRAMEWORK OF HIFẒ AL-MĀL AS A MEANS OF FINANCIAL SUSTAINABILITY
This study investigates the extent to which cryptocurrency particularly Bitcoin supports or contradicts the principle of ḥifẓ al-māl within the framework of maqāṣid al-Sharīʿah in the era of digitalization. The core concern lies in Bitcoin’s extreme volatility and its embedded elements of gharar (uncertainty) and maysir (speculation), which may cause material loss and undermine national financial integrity. Previous frameworks have proposed Sharīʿah compliant cryptocurrencies backed by real assets, smart contracts for automated zakat, and oversight from regulators and Sharīʿah boards. Yet, such implementations remain constrained, as Bitcoin's inherent design lacks consistent stability and Islamic legal compliance. As an innovative step, this research introduces model of Islamic cryptocurrency focused on national financial sustainability. The model integrates Bitcoin with supporting tools, including real asset-backed stablecoins, automated zakat and waqf mechanisms, and hybrid regulation involving both governmental authorities and Sharīʿah councils. This design aims mitigate speculative risks and reinforce financial justice. The study also examines stakeholders’ perceptions of Bitcoin from maqāṣid perspective and formulates ideal characteristics for Islamic cryptocurrency that upholds ḥifẓ al-māl. Using a qualitative exploratory method, the research involves interviews with Islamic scholars, active crypto users, supported by analysis of MUI fatwas and contemporary Sharīʿah texts. Findings show that while blockchain technology provides strong transparency and accountability, conventional Bitcoin still falls short of Sharīʿah compliance due to its speculative nature. The proposed model presents stronger prospects for balancing benefits and risks, framing Bitcoin as a viable Islamic financial instrument when designed with a maqāṣid-oriented paradigm emphasizing wealth protection, equity, and transparency.
Copyright (c) 2025 Syahidah Rahmah, M. Frotza Alifi Aidil Adha https://creativecommons.org/licenses/by/4.0
ESG SHOWDOWN: BUMN VS NON-BUMN ON INDONESIA’S SUSTAINABILITY STAGE
The evaluation of Environmental, Social, and Governance (ESG) factors is a key indicator of a company’s commitment to sustainable practices. This study compares ESG scores between State-Owned Enterprises (BUMN) and Non-State-Owned Enterprises (Non-BUMN) listed on the Indonesia Stock Exchange (IDX), addressing the increasing global focus on sustainability. ESG metrics are vital for stakeholders—including investors, regulators, policymakers, and the public—to assess corporate accountability, ethical practices, and long-term resilience. In Indonesia, BUMN and Non-BUMN differ in ownership models, regulatory frameworks, governance structures, and strategic priorities, which may influence their ESG performance. This study utilizes secondary data from 2020-2024 sourced from sustainability reports, the IDX ESG index, and ESG rating platforms like Refinitiv and MSCI. A descriptive quantitative method with an independent t-test is applied to determine whether there are significant differences in average ESG scores between the two groups. Through this analysis, the research seeks to enhance understanding of how corporate ownership influences sustainable practices in Indonesia. It also aims to promote greater transparency, strengthen stakeholder trust, and support the integration of ESG principles into national business strategies, ultimately supporting responsible governance and sustainable economic growth.
Copyright (c) 2025 Ishmah Muthiah, Sri Setyorini, Tetty Lasniroha Sarumpaet https://creativecommons.org/licenses/by/4.0
EVALUATING THE EFFECTS OF INDONESIA'S SCHOOL ZONING POLICY ON EDUCATIONAL EQUALITY AND EQUITY: INSIGHTS FROM PARENTS IN BANGKA BELITUNG ISLANDS PROVINCE
In 2018, the Indonesian government implemented a school-zoning admission system (PPDB) aimed at democratizing access to quality basic education. However, empirical evaluations of the policy's effectiveness in promoting equality and equity are still scarce, particularly beyond Java. This study examines parental perceptions of educational equality (including equal access, respect and recognition, care, power, and working and learning conditions) and equity (targeted support) within the zoning scheme, based on a cross-sectional survey of 300 parents from 25 public and private secondary schools across four districts in the Bangka Belitung Islands Province. A structured questionnaire comprising 32 closed questions and four open questions was administered both online and on paper during the period of March to April 2025. Descriptive statistics and independent samples t-tests/ANOVA were utilized to analyze mean differences among socio-demographic groups. Results indicate a high level of positive perceptions regarding equal access (95%) and opportunity (92%), while responses concerning competitiveness reveal ambivalence (50%). Mean equality (M = 14.83, SD = 1.21) and equity scores (M = 3.86, SD = 0.42) are relatively high; however, notable variations exist across gender, occupation, income, and school type (public vs private). Digital PPDB platforms and geospatial dashboards were viewed as enhancing transparency; however, the presence of digital divides in rural areas moderated this enthusiasm. The findings indicate that while the zoning policy is essential, it alone is inadequate for achieving sustainable educational innovation. Additional investments in digital infrastructure and tailored support are necessary to convert equal access into equitable learning outcomes. The discussion focuses on the implications for policymakers and school leaders in utilizing digital transformation to address remaining gaps
Copyright (c) 2025 Isti Widiharjanti, Peerasit Kamnuansilpa, Panpun Ronghanam, Jitjira Chaiyarit https://creativecommons.org/licenses/by/4.0
DIGITAL INNOVATION FOR A GREENER EARTH: ECO-FRIENDLY TOURISM IN THE TECHNOLOGICAL ERA
Digital transformation has opened new pathways for the tourism sector to contribute to environmental sustainability. This study aims to examine how digital innovations—such as the Internet of Things (IoT), Artificial Intelligence (AI), blockchain, and big data can support eco-friendly tourism practices. Using a qualitative exploratory approach through literature review and content analysis, the article identifies key technologies, implementation case studies, and the challenges and opportunities of green digitalization in tourism. The findings reveal that digital technologies can enhance energy efficiency, manage tourist flows sustainably, and promote more responsible traveller behaviour. However, successful implementation requires supportive policies, infrastructure investment, and improved digital literacy. This research contributes to interdisciplinary literature linking digitalization and sustainability, and offers strategic recommendations for policymakers and tourism industry stakeholders.
Copyright (c) 2025 Merri Anitasari, Jovanny Ignacia Putri https://creativecommons.org/licenses/by/4.0
SUSTAINABLE SCHOOL TECHNOLOGY PROCUREMENT THROUGH SIPLAH: A CASE STUDY OF CV MASTOR COMPUTINDO IN SOLO RAYA INDONESIA
This research seeks to understand how small and medium enterprises (SMEs) work with government led eprocurement systems to implement sustainable practices, focusing on CV Mastor Computindo a SIPLah – registered school technology vendor in Solo Raya, Indonesia. As public e-procurement continues to expand globally, there is much confidence growing in platforms like SIPLah that their operational structures have the ability to enhance transparency, cost efficiency and accountability in public service delivery. Although less is known about their contribution in promoting Environmental, Social and Governance (ESG) goals especially in developing countries. Using a qualitative case study method, data were collected through semi-structured interviews, document analysis and platform observations. Findings show that though SIPLah enhances transactional accountability and vendor traceability, it has no standard sustainability criteria. CV-Mastor Compuntido has got non -formalized ESG integrated elements such as ethical sourcing and selling of energy efficient products, despite hampered by inadequate financial and institutional capacity. The research concludes that despite the fact that SIPLah provides a good structure for digital procurement innovation, its capacity to implement sustainable practices among SMEs relies on structural improvements. Such as ESG – based vendor assessments, incentives and targeted capacity building. These findings contribute to the efforts on digital transformation and sustainable innovation in public procurement
Copyright (c) 2025 Kyeyune Hamidu https://creativecommons.org/licenses/by/4.0
ATTRACTIONS, E-WOM, AND GENDERED INSIGHTS INTO RELIGIOUS TOURISM INTEREST
This study aims to analyse the influence of attraction quality and electronic word of mouth (e-WOM) on tourist interest in the context of mosque-based religious tourism in Indonesia, with gender as a moderating variable. This study took place in the tourist destination of Al-Imam Mosque, Majalengka, West Java, which is renowned for its distinctive historical value, architectural aesthetics, and rich religious activities. The results showed that all indicators on the attraction variable and e-WOM obtained scores in the "High" to "Very High" category, which reflects the consistent positive perception of the respondents. Female respondents tended to rate higher on aesthetic aspects, cultural values, and spiritual experiences, while male respondents showed more equal variation in assessments across all dimensions. The integration of attraction quality and e-WOM has been proven to significantly contribute to forming interest in visiting, both on initial and subsequent visits. Gender-based analysis reveals differences in preferences that can be the basis for a more targeted marketing strategy. Theoretically, this study expands the literature on religious tourism by combining the variables of attraction, e-WOM, and gender moderation in a single analytical framework. In practical terms, these findings offer recommendations for mosque destination managers to optimise promotional strategies by leveraging visuals, emotional narratives, and credible online information.
Copyright (c) 2025 Anggara Disuma, Mohamad Anton Athoillah, Encup Supriatna, Chaerul Shaleh https://creativecommons.org/licenses/by/4.0
DIGITAL MARKETING IN GOVERNMENT TO IMPROVE SYSTEM QUALITY TO IMPROVE SERVICE GOVERNMENT QUALITY
The paper offers insights into the implementation of administrative and bureaucratic reforms in central and regional governments to improve the quality of public services in the regions, making the performance of regional government organizations more effective, addressing community needs, and maximizing the management of development resources based on community interests. Administrative and bureaucratic reforms regarding procurement and territorial bonds address several current and future marketing trends. The content is based on current literature and developments in the world of central and regional government revenue, compiled from various articles, research, reports, newspapers, magazines, websites, and information in the realm of good government. The public and investors are increasingly searching the internet to find the best services in Indonesia. In this article, we acknowledge that government digital marketing can significantly benefit from digital marketing tools such as search engine optimization, search engine marketing, content marketing, influencer marketing, content automation, e-commerce marketing, campaign marketing, and social media marketing. Social media optimization, direct email marketing, display advertising, e-books, optical discs, and games are becoming increasingly commonplace in our technological developments. The shows that we are all connected through WhatsApp and Facebook, and the increasing use of social media creates new opportunities for digital marketers to engage customers through digital platforms. Awareness of the motives of people seeking services is important because it provides a deeper understanding of what influences users to create content about government activities. Digital marketing is cost-effective and has a significant commercial impact on GCG. Based on The study, it can be further concluded that knowing which social media sites a company's target market uses is another key factor in ensuring online marketing success. The effectiveness of internet marketing for various businesses can be analyzed. The study can further be expanded to compare internet marketing techniques with specific techniques for various businesses.
Copyright (c) 2025 Milde Wahyu https://creativecommons.org/licenses/by/4.0
ANALYSIS OF CENTRAL GOVERNMENT REPORTING USING THE INTEGRATED REPORTING APPROACH: A STUDY OF ADAPTATION AND PUBLIC SECTOR ACCOUNTABILITY IMPLICATIONS
This study investigates the applicability and potential benefits of adopting the Integrated Reporting (IR) framework for central government reporting in Indonesia. Developed by the International Integrated Reporting Council (IIRC), IR provides a holistic, future-oriented approach by integrating financial and non-financial disclosures to communicate how public institutions create long-term value. The research assesses the alignment of three key government reports, the Central Government Financial Report (LKPP), Performance Accountability Reports (LAKIP), and Ministerial Strategic Plans (Renstra), with IR principles. Using a qualitative content analysis and a 22-item disclosure index adapted from Tudor, the study examines two dimensions: value creation and the six capitals (financial, manufactured, human, intellectual, social and relationship, and natural). Findings show strong coverage of mission statements, financial performance, and human capital, but limited forwardlooking strategic outlook, stakeholder engagement, and integration of all six capitals. These gaps reflect structural issues in inter-ministerial coordination and the predominance of compliance-driven reporting. The study concludes that implementing IR could significantly enhance narrative coherence, stakeholder engagement, and long-term strategic planning in the public sector. Recommendations include integrating existing reports into a single IR-based document, developing comprehensive performance indicators for all capitals, and implementing a phased roadmap for IR adoption.
Copyright (c) 2025 Rido Aprianda, Khusnul Khotimah https://creativecommons.org/licenses/by/4.0
THE EFFECT OF FINANCIAL PERFORMANCE AND STOCK LIQUIDITY ON INVESTOR RESPONSE
This study aims to examine the effect of financial performance and stock liquidity on investor response. The financial performance variable is measured by Return on Equity (ROE) and stock liquidity is measured by Trading Volume Activity (TVA) on the investor response variable measured by stock returns. The samples used in this study are industrial sector companies listed on the Indonesia Stock Exchange (IDX) in 2022 – 2024. The analysis method applied is multiple linear regression analysis method with the SPSS 27 program. This type of research is quantitative research with sampling obtained using purposive sampling method, namely sample selection based on predetermined criteria so that a sample of 51 out of 60 industrial sector samples listed on the Indonesia Stock Exchange (IDX) in 2022 – 2024 is obtained. The results showed that financial performance as measured by Return on Equity has a significant effect on investor response as measured by stock returns while stock liquidity as measured by Trading Volume Activity has no significant effect on investor response.
Copyright (c) 2025 Annisa Vivia Fildzah, Rizke Wiliyanti https://creativecommons.org/licenses/by/4.0
THE EFFECT OF LEVERAGE, CAPITAL INTENSITY, AND EXECUTIVE CHARACTERISTICS ON TAX AVOIDANCE IN TECHNOLOGY SECTOR COMPANIES
This research aims to examine the influence of Leverage, Capital Intensity, and Executive Characteristics on Tax Avoidance. A quantitative approach was employed, with the study population comprising technology sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021–2024. A total of 36 companies were selected as the sample using a purposive sampling technique. The data were analyzed using multiple linear regression with the assistance of SPSS version 25. The findings reveal that only Capital Intensity significantly affects Tax Avoidance, while Leverage and Executive Characteristics do not show any significant influence on Tax Avoidance among technology sector companies listed on the IDX for the 2021–2024 period.
Copyright (c) 2025 Aura Shafinka, Suhono https://creativecommons.org/licenses/by/4.0
ASSISTANCE IN PREPARING SIMPLE INCOME AND CASH FLOW STATEMENTS FOR FURNITURE BUSINESS OWNERS IN PETEKEYAN VILLAGE, TAHUNAN DISTRICT, JEPARA CITY
Orderly and structured financial management is a crucial factor in the success of small and medium-sized businesses. However, most furniture entrepreneurs in Petekeyan Village, Tahunan District, Jepara City, still experience difficulties in preparing simple financial reports such as income and cash flow statements, and break-even point analysis. This activity aims to improve the understanding and skills of furniture entrepreneurs in preparing basic financial reports and break-even point analysis independently. The method used includes four stages of situation analysis, training, mentoring, and evaluation, with a total of 20 participants and a six-month implementation period. The training materials include recording daily transactions, classifying income and expenses, preparing income and cash flow statements, and calculating break-even points. Initial results indicated that only 20% of participants understood the importance of financial reporting and were able to prepare profit and loss statements or calculate the Break-Even Point. After training and mentoring, 100% of participants were able to prepare profit and loss statements, present simple cash flows, and calculate their business's Break-Even Point. Evaluations showed that 93.33% of participants found the training material easy to understand and very useful in their business operations. All participants began recording financial transactions regularly and using reports as a basis for decision-making. This activity demonstrated that a simple, contextual, and sustainable training approach can improve literacy and encourage strengthening the financial capacity of furniture entrepreneurs in Petekeyan Village. This program can be replicated in other areas to support the sustainable development of furniture entrepreneurs.
Copyright (c) 2025 Evana Andriani, Nur Fajrie, Jati Widagdo, Akhmad Zidni Hudaya, Jayanti Putri Purwaningrum https://creativecommons.org/licenses/by/4.0
PREDICTING DIGITAL FRAUD RISK USING SUPPORT VECTOR MACHINE CLASSIFIER A CASE STUDY OF UNIVERSITAS TERBUKA STUDENTS
As a higher education institution that operates through open and distance learning, Universitas Terbuka depends significantly on digital infrastructure to support both its academic activities and student financial transactions. Students, as active users of digital technology are also vulnerable to various forms of digital fraud, such as phishing, identity theft, and scams related to social media or financial applications. Early detection of the risk of digital fraud is essential, allowing institutions to implement preventive strategies and deliver more targeted education on digital security. This study aims to develop a machine learning predictive model to identify the potential risk of digital fraud among students at Universitas Terbuka. A supervised machine learning approach using multiclass Support Vector Machine (SVM) was applied to a dataset collected from UT students who were actively studying and had reported income or employment status. Relevant features were selected and pre-processed to train the SVM model for multi-class classification of digital fraud risk levels. The model demonstrated a good classification performance, indicating that machine learning can effectively support early detection systems for digital fraud in open and distance learning environments. This study contributes to the emerging literature on fraud detection in the education sector by applying a Support Vector Machine model tailored to the context of a large-scale distance learning university.
Copyright (c) 2025 Fonda Leviany, Kurnia Sari Kasmiarno, Ika Nur Laily Fitriana https://creativecommons.org/licenses/by/4.0
DIGITAL BRANDING IN ETHNIC MATHEMATICS AT BAKPIA PATHOK IN YOGYAKARTA
MSME Bakpia Pathok in Yogyakarta, almost all use brands in the form of digital numbers, namely from 01 to 5555. Initially, this number was used according to the house number of the industrial location. In this exploratory study, it can be seen that the numbers 5 and 3 are the most widely used. While the numbers that are least used are 8, 4 and 9. Likewise, the least used are the numbers forty, ninety and four hundred. Numbers that are always avoided in myths are also avoided in use in branding, for example the number 4. Numbers that are considered sacred such as the number 5 are widely used brand number of Bakpia Pathuk.. Bakpia Pathok's number brand name is based on the house number rather than a specific marketing analysis. The brand number name in ethnic mathematics approach differs from the brand theory in marketing.
Copyright (c) 2025 Yanto Sidik Pratiknyo, Wilson Bangun, Zainur Hidayah, Roni Kambara https://creativecommons.org/licenses/by/4.0
THE INFLUENCE OF KNOWLEDGE, PERCEPTION, AND SOCIAL MEDIA ON THE CONSUMTION INTEREST OF TRADITIONAL HERBAL MEDICINE AMONG GENERATION Z IN INDONESIA
This study aims to examine the influence of knowledge, perception, social media, and novelty seeking behavior on the consumption interest in traditional herbal medicine (jamu) among Generation Z in Indonesia, utilizing a Systematic Literature Review (SLR) approach. Thirty-two scientific articles, published between 2020 and 2025 and indexed in reputable databases (Scopus, Web of Science, Google Scholar, and others), were systematically reviewed. The findings reveal that knowledge of jamu benefits, perceptions regarding its safety and effectiveness, exposure to promotional content via social media, and the tendency for novelty seeking the motivation of Generation Z to seek and try new, unique, and innovative products hold significant influence over jamu consumption interest. Furthermore, product innovation and digital marketing strategies are proven effective in attracting Generation Z, which demonstrates a strong preference for novelty and contemporary trends. The study recommends strengthening public education, developing products that are adaptive to the preferences and novelty-seeking tendencies of young consumers, and optimizing social media as a strategic channel for promoting modern and relevant traditional herbal medicine.
Copyright (c) 2025 Andreas Sang Aji Purbokusumo, M. Farid Wajdi, Muhammad Sholahuddin, Cicilia Clara Devi Anggraini https://creativecommons.org/licenses/by/4.0
IMPLEMENTATION PSAK 72 AND IFRS 16 IN MANAGEMENT INCOME AND FACILITY RENTAL AT PTNBH
State Universities with Legal Entities (PTNBH) in Indonesia have role strategic in increase Power competition education tall through autonomy management finance and resources power . This status give PTNBH flexibility For more independent in a way financial with optimize source non- government revenue , for example rental or for results management asset in the form of land , the purpose of study This is For analyze about stages of the implementation process , impact implementation , factors driver implementation and implementation based on theory implementation based on theory isomorphism form​ coercive , Research This is study descriptive qualitative . Study This using primary data, primary data is data from results semi- interview structured to source person from manager center business investment , Data collection techniques in the form of interview implemented offline and also online through zoom meeting . The interview was conducted recorded on permission participants For make it easier researchers in make transcript interview . Conclusion impact PSAK 72 and IFRS 16 to presentation report finance among them give principle confession more income​ consistent , transparent , and relevant compared to standard previously (PSAK 23) and IFRS 16 Unified treatment rent in the report finance , delete difference rent operations & financing lease on the lessee side, the aim is for assets & liabilities from contract rent reflected in the balance sheet , increasing transparency .
Copyright (c) 2025 Iis Solihat, Dwi Fitra Areski, Nopi Tikasari https://creativecommons.org/licenses/by/4.0
MARKETING STRATEGY OF INDONESIAN LOCAL COFFEE IN THE INTERNATIONAL MARKET: EMPIRICAL ANALYSIS AND STRATEGIC GUIDANCE
One of Indonesia's main export commodities is coffee. Coffee has a significant economic impact, especially in terms of job creation in plantations, processing, and distribution. Indonesia is one of the world's largest coffee producers, especially Arabica and Robusta coffee. Although the quality of Indonesian coffee is recognized internationally, it still struggles to expand its market share. The global coffee market is increasingly competitive, and many other coffee-producing countries are seeking to expand their market share. The purpose of this study is to investigate and analyze various marketing strategies that can improve the competitiveness of Indonesian coffee in the international market. This study aims to identify elements that influence the competitiveness of Indonesian coffee, develop effective marketing strategies, and analyze the problems faced by Indonesian coffee industry players when marketing coffee abroad. In addition, this study aims to offer solutions to these problems and strengthen the position of Indonesian coffee in the global market. As coffee consumption increases worldwide, especially in developed countries, there is a significant opportunity for Indonesian coffee to expand its market share. The parameters in the linear regression model are estimated using Ordinary Last Squares (OLS) analysis. However, this data was collected from 2012 to 2023 and uses annual data for the three countries with the highest export values.
Copyright (c) 2025 Erlambang Budi Darmanto https://creativecommons.org/licenses/by/4.0
ACCOUNTING STUDENTS' READINESS TO FACE ARTIFICIAL INTELLIGENCE BASED ON DIGITAL TRANSFORMATION
This study aims to examine accounting students’ readiness to face artificial intelligence (AI) within the context of digital transformation, focusing on the influence of AI Technology Literacy, AI in Accounting, and Perception of AI. Using a quantitative approach, data were collected from 300 accounting students through a Likert-scale questionnaire and analyzed with Smart PLS. The measurement model demonstrated strong reliability and validity, with all constructs exceeding recommended thresholds for Cronbach’s Alpha, Composite Reliability, and Average Variance Extracted. Structural model results revealed that AI Technology Literacy and Perception of AI significantly and positively affect students’ readiness for digital transformation, while AI in Accounting showed no significant impact. The model explained 22.8% of the variance in readiness, indicating the presence of other contributing factors beyond the tested constructs. These findings highlight the importance of integrating practical AI literacy training and fostering positive perceptions toward AI in accounting education, while emphasizing that theoretical exposure alone is insufficient to build readiness. The study implies that curriculum development should combine technical skill-building, attitudinal shaping, and experiential learning, supported by industry partnerships and equitable access to technology, to prepare accounting graduates for the evolving demands of an AI-driven profession.
Copyright (c) 2025 Juli Riyanto Tri Wijaya, Eliada Herwiyanti https://creativecommons.org/licenses/by/4.0
IMPLEMENTATION OF GOVERNMENT E-PROCUREMENT INDONESIA: LITERATURE REVIEW
Indonesia has implemented an extensive electronic procurement system to improve transparency, efficiency, and accountability in government procurement of goods and services. The implementation of e-procurement is expected to improve the quality of public services. The purpose of this study is to implement the implementation of e-procurement in the Government. Specifically, to examine how the implementation of e-procurement in the Government, both in the Central Government and local governments. This study uses a systematic literature review method by Kitchenham. A systematic literature review (SLR) was conducted to reveal the changes that have occurred over the past ten years. Previous studies have discussed further the obstacles to the implementation of e-Procurement in the country. The literature used in this study was taken from several digital libraries, namely PubMed and Scopus, as well as Google Scholar. The results of the study found that e-procurement still has many obstacles in its implementation in the central government and local governments.
Copyright (c) 2025 Rika Henda, Didik Susetyo, Yulia Saftiana, Hasni Yusrianti, Umi Kalsum https://creativecommons.org/licenses/by/4.0
DISCIPLINE: THE IMPACT OF LEADERSHIP AND THE USE OF ELECTRONIC ABSENCE IN THE THE DEPARTMENT OF EDUCATION, YOUTH AND SPORTS OF BIMA CITY
This study aims to describe the impact of leadership and the use of electronic attendance on employee discipline at the Bima City Education, Youth, and Sports Agency. The study employed a mixed-method approach, combining quantitative data analysis through hypothesis testing with qualitative data analysis. Primary data this study is based on the distribution of questionnaires and in-depth interviews with the Head of the Department and employees of the Bima City Education and Culture Office. The results show that leadership has a significant influence on employee discipline. Furthermore, the use of electronic attendance can improve employee work discipline. The implication of this research is that the presence of leaders in an organization cannot be replaced by technology, although the use of technology has a significant impact on work discipline. However, without transformational and visionary leaders controlling employee work discipline, it will not have an impact on improving decency and performance.
Copyright (c) 2025 Sri Astuti Handayani, Eka Pariyanti https://creativecommons.org/licenses/by/4.0
CASH WAQF DEVELOPMENT MODEL TO SUPPORT SUSTAINABLE FOOD AGRICULTURE DEVELOPMENT
Indonesia has the world's second-largest Muslim population and basic agricultural potential. Indonesia's food and agricultural productivity is still low, unable to meet domestic food needs. This study aims to develop cash waqf in Indonesia to increase sustainable food agriculture productivity. The analysis method employed is a conceptual approach to developing cash waqf as a sustainable source of funds. This study employs a literature review method and in-depth interviews with key informants, including representatives from the Ministry of Agriculture, cash waqf management nazirs, waqf agencies/institutions, academics, and farmers. The study results suggest that the cash waqf development model can be implemented in various ways, including the procurement of agricultural food waqf land, the acquisition of supporting infrastructure for the agricultural food sector, agricultural food production tools, and agricultural production processing tools. The development of this cash waqf can be carried out partially or simultaneously according to needs and problems. A well-integrated cash waqf development model is expected to increase food and agricultural productivity while supporting sustainable food and agricultural development.
Copyright (c) 2025 Arif Pujiyono, Tri Wahyu Rejekiningsih, Rifaldi Majid, Marwini https://creativecommons.org/licenses/by/4.0
BUILDING AN INCLUSIVE ECOTOURISM VILLAGE: A MODEL FROM KERANGGAN ECOTOURISM VILLAGE
Ecotourism is based on three core principles: environmental conservation, cultural preservation, and local economic development. In Keranggan Ecotourism Village, however, ecotourism’s contribution to local livelihoods remains shaped by income inequalities among women and gender-based disparities in access to tourism-related entrepreneurial opportunities. This study aims to develop an ecotourism model based on community empowerment to enhance women’s participation and support local economic growth. Using a qualitative case study approach, data were collected through in-depth interviews, direct observation, and questionnaires distributed to 75 respondents. The proposed model emphasizes the participation of women in managing ecotourism, particularly in creating environmentally friendly products and providing tourism services. By involving women across the ecotourism value chain, this approach is expected to improve their income while supporting inclusive and sustainable tourism practices. Keranggan Ecotourism Village is expected to become a model of inclusive tourism village development, where women’s contributions are recognized and integrated into broader ecotourism management.
Copyright (c) 2025 novita hutami, Anisa Zahwa Akbara, Rezki Orientani, Khairun Nisa https://creativecommons.org/licenses/by/4.0