Smart Society: Community Service and Empowerment Journal [e-ISSN: 2807-5757, p-ISSN: 2807-5722] is a peer-reviewed online journal that focuses on multidisciplinary topics related to coaching, mentoring, management, volunteerism, and philanthropy. The journal provides a platform for academic discussions and empirical studies that explore the role of coaching in skill development and leadership, the impact of volunteerism on education, social and economic progress, and the contribution of philanthropy in addressing societal challenges.
FOUNDAE (Foundation of Advanced Education)
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Motor Vehicle Tax Amnesty and Transfer Fee Exemption on Taxpayer Compliance: The Moderating Role of Tax Socialization
Motor vehicle tax and motor vehicle ownership transfer fee are important sources of local own-source revenue. However, low taxpayer compliance constrains the optimization of regional revenue. This study examines the effects of motor vehicle tax amnesty and motor vehicle ownership transfer fee exemption on motor vehicle taxpayer compliance, with tax socialization as a moderating variable. This study used a quantitative approach involving 113 respondents selected through incidental sampling. The data were analyzed using multiple linear regression to test the direct effects and Moderated Regression Analysis (MRA) to examine the moderating effect of tax socialization. The results show that motor vehicle tax amnesty has a positive and significant effect on taxpayer compliance (p = 0.029), and motor vehicle ownership transfer fee exemption also has a positive and significant effect on taxpayer compliance (p = 0.003). Furthermore, tax socialization weakens the effect of motor vehicle tax amnesty on taxpayer compliance (p = 0.025), but strengthens the effect of motor vehicle ownership transfer fee exemption on taxpayer compliance (p = 0.018). These findings indicate that tax socialization plays different moderating roles across tax incentive policies. Therefore, tax authorities should adjust their communication strategies according to the characteristics of each incentive policy to improve taxpayer compliance.
exemption of motor vehicle ownership transfer fees
Copyright (c) 2026 Nataullah Zilan Utami, Ardan Gani Asalam https://creativecommons.org/licenses/by-sa/4.0
Legal Protection and Liability of Anesthesiologists in High-Risk Medical Procedures: A Normative Juridical Study
Medical complications in anesthesiology frequently create legal disputes due to the unclear distinction between inherent medical risks and medical negligence in Indonesian healthcare practice. Previous studies generally discuss medical malpractice broadly, while limited research specifically examines legal protection and proportional liability for anesthesiologists in high-risk medical procedures. This study aims to analyze the forms of legal protection for anesthesiologists and determine the limits of their legal liability within the Indonesian healthcare legal system. This research uses a normative juridical method with statutory, conceptual, and case approaches. Primary legal materials include Law Number 17 of 2023 on Health, the Civil Code, and the Criminal Code, supported by legal doctrines and scholarly literature. The analysis applies qualitative legal reasoning through systematic interpretation and doctrinal analysis. The findings show that legal protection for anesthesiologists consists of preventive and repressive mechanisms. Preventive protection is implemented through professional standards, standard operating procedures, informed consent, medical records, and patient safety systems. Repressive protection is conducted through mediation, medical audits, disciplinary proceedings, and litigation as a last resort in resolving medical disputes. The study also finds that legal liability in anesthesiology only arises when unlawful conduct, fault, damage, and causality are cumulatively proven. The novelty of this study lies in positioning anesthetic complications as inherent medical risks rather than automatically categorizing them as malpractice. The research contributes to the development of proportional medical liability theory and strengthens a standard-based approach in Indonesian health law.
Copyright (c) 2026 Dewi Puspitorini Husodo, Francis Maryane Pattynama, Ahmad Heru Romadhon https://creativecommons.org/licenses/by-sa/4.0
Bounded Agility in Hybrid Organization: Bridging Fiscal Duties and Regulatory Constraints in Lembaga Manajemen Aset Negara
The transformation of public organizations into hybrid entities has created increasing complexity in governance, particularly when administrative flexibility must coexist with strict fiscal compliance. In the Indonesian public sector context, the State Asset Management Agency (Lembaga Manajemen Aset Negara/LMAN), operating as a Public Service Agency (Badan Layanan Umum/BLU) while simultaneously registered as a Taxable Entrepreneur (Pengusaha Kena Pajak/PKP), faces unique institutional challenges in balancing its dual mandate of public service delivery and fiscal compliance. This study aims to analyze LMAN's institutional strategy in managing fiscal duty through an agile governance perspective. This study uses a descriptive qualitative approach, utilizing in-depth interviews with nine key informants from within and outside the organization, supported by observation and document analysis. Data were analyzed using an interactive model developed by Miles, Huberman, and Saldaña. The findings indicate that agile governance in LMAN is not solely driven by structural transformation but emerges through flexible work processes, adaptive decision-making, and the active role of human resources in responding to the dynamics of change. Organizational agility is supported by cross-unit coordination and the use of technology as a supporting tool rather than a primary driver. This study identifies the concept of bounded agility, which is a form of organizational agility that operates within the constraints of institutional regulations and strict fiscal compliance. These findings highlight that agility in public organizations is process-driven and actor-centered, rather than structurally imposed. This study contributes to the literature by extending agile governance theory to the context of fiscal compliance in public organizations, offering a new perspective on how adaptive capacity is shaped under institutional regulation. Practically, this study provides insights for policymakers and implementers in designing more adaptive governance mechanisms for hybrid public organizations facing dual administrative and fiscal demands.
Copyright (c) 2026 Reza Pranata Putra, Ria Ananda Putri, Muhammad Iqbal Maulana, Yola Rezki Handika https://creativecommons.org/licenses/by-sa/4.0
Collaborative Intelligence and Digital Agency: Women’s Lived Experiences in Navigating Human-AI Interaction on Canva
The rapid development of generative artificial intelligence (AI) has transformed digital creative practices, enabling users to produce visual content through AI-assisted design platforms. However, limited research has explored how everyday users experience collaboration with AI tools in creative production, particularly in relation to maintaining digital agency and creative control. This study aims to explore women’s lived experiences in interacting with Canva AI during visual content production and to understand how collaborative intelligence and digital agency emerge in AI-assisted creative practices. The study employed a qualitative approach using Interpretative Phenomenological Analysis (IPA). Data were collected through in-depth interviews with seven women who actively use Canva AI in their digital content production activities. The analysis identified four key experiential dimensions: reflexive agency, collaborative intelligence, ethical and cultural filtering, and digital empowerment. Participants treated AI-generated visuals as preliminary materials requiring human interpretation, refinement, and contextual judgment before publication. Canva AI was perceived as a co-creative partner that accelerated idea generation while preserving human control over the final design decisions. The findings suggest that collaborative intelligence in AI-assisted creativity functions as a partnership between human interpretation and technological support, where human agency remains central in shaping digital communication practices.
Copyright (c) 2026 Syammas Pinasthika Syarbini, Irmawan Rahyadi, Muhammad Aras, La Mani https://creativecommons.org/licenses/by-sa/4.0
The Effectiveness of Budget Simulation Training in Improving Budget Preparation and Control Capabilities in MSMEs: The Role of Management Accounting Mediation
Micro, Small, and Medium Enterprises (MSMEs) play a vital role in economic development; however, many experience high failure rates due to weak financial management capabilities, particularly in budgeting and financial control. Limited understanding of systematic budgeting and the lack of practical financial training often prevent MSME actors from effectively planning and monitoring their financial resources. Strengthening budgeting competencies through structured training interventions is therefore essential to improve the financial sustainability of MSMEs. This study aims to examine the effectiveness of budget simulation training in improving budget preparation and control capabilities among MSME actors, while considering the mediating role of management accounting practices. This study employed a quantitative approach using a one-group pretest–posttest quasi-experimental design. The sample consisted of 112 MSME actors selected through purposive sampling. Data were collected using questionnaires administered twice, namely before the training and four weeks after the intervention. Data analysis was conducted using paired sample t-tests and Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The results show that budget simulation training has a positive and significant effect on budgeting skills (β = 0.347) and management accounting practices (β = 0.642). Management accounting practices also significantly influence budgeting skills (β = 0.468). Furthermore, management accounting practices partially mediate the relationship between training and budgeting skills, with a variance accounted for of 46.4%. These findings suggest that MSME capacity-building programs should integrate simulation-based budgeting training with guidance on the implementation of management accounting systems. This study contributes by integrating Experiential Learning Theory, Contingency Theory, and the Resource-Based View into a unified framework and empirically testing the mediating role of management accounting practices in MSME budgeting training in Indonesia.
Copyright (c) 2026 Henny Andriyani Wirananda, Sri Fitria Jayusman, Wilda Sri Munawaroh Harahap, Wan Dian Safina https://creativecommons.org/licenses/by-sa/4.0
From classroom to market: The role of brand identity and local cultural values in building customer loyalty for vocational teaching factory products
Teaching Factory (TEFA) programs are designed to connect classroom-based vocational education with real market production, positioning polytechnics as hybrid institutional–commercial actors within regional innovation ecosystems. However, sustaining the commercial viability of TEFA products remains a structural challenge. This study investigates the role of brand identity and local cultural values in strengthening customer loyalty toward TEFA products at Politeknik Negeri Jember. Employing a quantitative explanatory design with path analysis on data collected from 215 respondents, the study examines both direct and mediated relationships among brand identity, perceived cultural values, and customer loyalty. The results indicate that brand identity significantly influences customer loyalty directly (β = 0.412, p < 0.01) and indirectly through local cultural values (β = 0.153, p < 0.01), with the model explaining 46.1% of the variance in loyalty. These findings suggest that culturally embedded branding enhances institutional credibility and supports the transition from educational production to sustainable market engagement. The study contributes to the understanding of how branding mechanisms operate within vocational innovation systems and regional knowledge-based economic development contexts.
Copyright (c) 2026 Ratih Puspitorini Yekti Ambarkahi, Fredy Eka Ardhi Pratama, Ponti Primastuti Aulia Nugraheni, Pascawati Savitri Universitasari, Dhanang Eka Putra https://creativecommons.org/licenses/by-sa/4.0
Digital Human Resource Management and Its Effect on Human Resource Efficiency: Empirical Evidence from Manufacturing Companies in Batam, Indonesia
Digital transformation has fundamentally reshaped human resource management (HRM) practices in the manufacturing industry. Although many organizations have adopted Human Resource Information Systems (HRIS), their utilization often remains limited to administrative functions, thereby constraining their strategic potential. This study aims to examine the impact of Digital Human Resource (Digital HR) implementation on Human Resource Management efficiency in manufacturing companies. Employing a quantitative explanatory research design, data were collected from 40 human resource practitioners in manufacturing firms in Batam, Indonesia, using a structured questionnaire with a five-point Likert scale and purposive sampling technique. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that Digital HR implementation has a positive and significant effect on HRM efficiency (β = 0.670; p < 0.001), with a moderate explanatory power (R² = 0.449) and a substantial effect size (f² = 0.352). Multidimensional analysis indicates that the most significant improvements occur in process integration and decision-making readiness, rather than merely in administrative speed and data accuracy. These findings suggest that Digital HR functions not only as an operational tool but also as a strategic driver for enhancing organizational efficiency. This study contributes to the literature by validating the applicability of the Electronic Human Resource Management framework and the Technology Acceptance Model in a labor-intensive manufacturing context. Practically, the findings offer valuable insights for organizations seeking to optimize HR performance through digital transformation initiatives.
Copyright (c) 2026 Ramon Zamora, Nurhayati Nurhayati, Sri Mulayti https://creativecommons.org/licenses/by-sa/4.0
Understanding Purchase Intention through Customer Relationship Management, Brand Equity, and Perceived Value: A Qualitative Study of Modern Retail Consumers in Sumatra
In the increasingly competitive modern retail context, understanding the formation of purchase intentions has become essential. Accordingly, this study aims to explore how purchase intentions are shaped through customer relationship management (CRM), brand equity, and perceived value, while also considering the roles of perceived product quality and price perception among modern retail consumers in Sumatra. To achieve this objective, an exploratory qualitative approach was employed to capture consumers’ experiences and subjective interpretations in the purchase decision-making process. Data were collected through semi-structured in-depth interviews with regular customers of modern retail outlets in Sumatra and subsequently analyzed using thematic analysis to identify recurring patterns and key themes. The findings indicate that purchase intentions are formed through an integrative evaluative process rather than through isolated assessments of product attributes. In this process, CRM fosters trust and emotional comfort, while brand equity reduces perceived risk by providing a sense of consistency and reliability. Furthermore, perceptions of product quality and price are interpreted contextually, shaping consumers’ judgments of fairness and functional value. These elements ultimately converge in perceived value, which acts as a central mechanism linking consumer experiences to purchase intentions. Overall, this study contributes to the marketing literature by offering a more context-sensitive understanding of purchase intention formation and provides practical insights for retailers in developing relationship-oriented and value-based strategies.
Copyright (c) 2026 Hakim Lukmanul, Mon Korcharoen, Tibrani Tibrani https://creativecommons.org/licenses/by-sa/4.0
Enhancing STEM Education through IoT-Based Distance Monitoring Projects in High Schools
This community service program was conducted in response to the demands of the Fourth Industrial Revolution, which requires stronger digital literacy and practical STEM competencies in schools. The program aimed to introduce IoT-based STEM learning to teachers and students at Situraja State Senior High School (SMAN Situraja), a rural school in West Java, Indonesia, to enhance digital literacy and promote hands-on STEM education. To achieve this, the program implemented an IoT-based distance monitoring project using an ultrasonic sensor, an ESP32 microcontroller, and the Blynk platform through a project-based learning approach that included lectures, collaborative practical sessions, and interactive feedback activities. The program was evaluated using post-activity questionnaires administered to both teachers and students to capture their perceptions of the learning activities and outcomes. The results showed highly positive teacher responses, with 75–100% of participants selecting "strongly agre across all evaluation items, including 100% agreement on understanding IoT data transmission and the relevance of STEM integration. Student feedback also indicated positive motivation toward STEM learning, with 48% of students strongly agreeing that the activity increased their interest in STEM. However, student responses related to physics concept understanding and real-world application were more varied, with up to 48% selecting neutral responses in these areas. This difference suggests that teachers more readily recognized the instructional relevance of the program, while some students were still adapting to newly introduced IoT and physics concepts.
Copyright (c) 2026 Istiqomah Istiqomah, Khilda Afifah, Porman Pangaribuan, Teguh Patriananda, Ni Kadek Cindy Sriastiti, Justin Fairman Tan, Tsania Puspa Kirana, Garry Nelson https://creativecommons.org/licenses/by-sa/4.0
Community-Based Educational Intervention to Enhance Higher Education Aspirations among Underprivileged Students
Higher education plays an important role in improving quality of life and breaking the cycle of poverty. However, economic limitations often prevent underprivileged students from pursuing university education. This study aimed to enhance higher education aspirations among students from social assistance recipient families in Batu Putuk Village, Teluk Betung Barat District, Bandar Lampung City, Indonesia, using the Participatory Action Research (PAR) approach. The program involved educational socialization, motivational activities, academic mentoring, and university entrance examination preparation for 30 students from economically disadvantaged households. The results of the self-awareness questionnaire indicated a significant increase in students’ motivation toward higher education. Approximately 94% of participants expressed strong motivation to obtain better employment opportunities and reduce dependence on social assistance in the future, while 88% were determined to improve their family’s socioeconomic conditions. In addition, 94% of students reported increased family awareness regarding the importance of higher education. Scholarship opportunities and parental support were identified as major factors influencing students’ aspirations to pursue university education, each reported by 88% of participants. These findings highlight the importance of educational empowerment, accessible financial support, and cross-sector collaboration in increasing higher education participation among underprivileged students.
Copyright (c) 2026 Rini Setiawati , Umi Rojiati https://creativecommons.org/licenses/by-sa/4.0
Sociopragmatic Functions of Sumimasen and Gomennasai in the Film Sayonara no Asa ni Yakusoku no Hana wo Kazarou
Apology expressions play an important role in maintaining interpersonal relationships in Japanese communication. Among the commonly used expressions, sumimasen and gomennasai perform distinct sociopragmatic functions depending on situational context and speaker–listener relationships. However, learners of Japanese often experience difficulty distinguishing the appropriate contexts for using these expressions. Therefore, this study aims to examine the sociopragmatic functions of sumimasen and gomennasai in film dialogue. This research employs a qualitative descriptive approach using sociopragmatic analysis. The data were collected from the animated film Sayonara no Asa ni Yakusoku no Hana wo Kazarou through observation and note-taking techniques. A total of fifteen utterances containing the expressions were identified and analyzed based on their contextual functions. The findings reveal that sumimasen performs two main functions: avoiding conflict and expressing dissatisfaction (two instances) and maintaining attitudinal distance (one instance). Meanwhile, gomennasai appears more frequently and functions as a marker of attitudinal distance (six instances) and as an expression of sincere apology (six instances). These findings suggest that the choice between sumimasen and gomennasai is strongly influenced by interpersonal relationships and emotional context within the narrative interaction.
Copyright (c) 2026 Muhammad Nursalam, Meira Anggia Putri https://creativecommons.org/licenses/by-sa/4.0
Evaluation of the Gerakan Nasional Revolusi Mental (GNRM) Policy in Improving Tolerance and Harmony among Religious Communities
The Gerakan Nasional Revolusi Mental (GNRM) [National Mental Revolution Movement] aims to strengthen Pancasila values however, its implementation in multicultural Jakarta continues to face challenges related to value consistency, interagency coordination, and public participation. This study aims to evaluate the implementation of the GNRM policy in improving tolerance and harmony among religious communities, identify supporting and inhibiting factors, and formulate reflective strategies to strengthen value-based governance in Jakarta, Indonesia. The study uses a qualitative approach with the CIPP (Context, Input, Process, Product) evaluation model. The data was collected through in-depth interviews, field observations, and document analysis involving 25 informants, including policymakers, religious leaders, and civil society organizations. The analysis was conducted through open, axial, and selective coding to establish thematic relationships between empirical findings and conceptual reflections. The main findings show that: (1) GNRM contributes positively to strengthening social tolerance, discipline, and cooperation among citizens; (2) there are still limitations in bureaucratic synchronization and reflective monitoring mechanisms; and (3) local leadership commitment and interfaith collaboration are key supporting factors. This study introduces the concept of Value-Based Policy Evaluation, which integrates moral, social, and bureaucratic dimensions into public policy analysis. Overall, the results confirm that value-based governance can bridge bureaucratic systems and social culture to achieve sustainable policy outcomes. The policy implications emphasize the need to institutionalize Pancasila values through an adaptive and learning-oriented governance framework at the central and regional levels.
Copyright (c) 2026 Mukhammad Fahrurozi, Fernandes Simangunsong, Muhadam Labolo, Layla Kurniawati https://creativecommons.org/licenses/by-sa/4.0
From Line to Logic: STEM Learning Based on Line Follower Robot Program for Vocational Students' Logical Thinking Development
In the current digital era, logical thinking skills and technological understanding are increasingly essential for vocational high school (SMK) students preparing to enter a technology-driven workforce. This community service program aimed to strengthen students’ logical thinking skills through STEM-based learning activities focused on the configuration and programming of line follower robots. The program was conducted over one month and comprised three stages: focus group discussion with school partners, development of instructional materials, and training sessions. The training involved 17 students. Participants were introduced to fundamental concepts of line follower robots, including basic logic, sensors, and programming principles, and then applied this knowledge through practical tasks. Evaluation results showed that 76% of students expressed increased interest in further learning robotics, while all participants (100%) successfully completed the assigned task of programming the robot to navigate from the starting point to the finish line. These findings indicate that robotics-based learning effectively supports the program’s objective of enhancing logical thinking while simultaneously increasing students’ engagement with STEM concepts. By integrating theoretical explanations with direct practice, the line follower robot served as an accessible and meaningful medium for translating abstract logical reasoning into concrete technological applications. The main contribution of this community service activity lies in offering an applied STEM learning model for vocational high schools, particularly in contexts with limited prior exposure to robotics. This program provides a practical reference for integrating educational robotics into SMK learning environments to strengthen logical reasoning, technical competence, and students’ motivation to pursue STEM-related fields.
Copyright (c) 2026 Yandhika Surya Akbar Gumilang, Subairi Subairi, Abdur Rabi', Saeed Abioye Bello, Wahyu Sasongko Putro, Binti Afifah https://creativecommons.org/licenses/by-sa/4.0
Enhancing Halal Certification Compliance Among MSMEs Through Asset-Based Community Development: Evidence from Coastal Tourism in Indonesia
The implementation of mandatory halal certification policies in Indonesia presents significant challenges for micro, small, and medium enterprises (MSMEs), particularly in tourism-driven coastal areas where regulatory literacy and procedural readiness remain uneven. This study aims to examine whether an Asset-Based Community Development (ABCD) approach can enhance halal certification readiness among MSME actors operating in Pahawang Beach and Klara Beach, Lampung Province. Employing a quasi-experimental pretest–posttest design combined with qualitative triangulation, data were collected from 50 MSME participants through structured surveys, focus group discussions, and field observations. The intervention focused on strengthening regulatory awareness, procedural literacy, attitudinal readiness, and behavioral commitment toward halal certification. The findings indicate substantial improvements across knowledge and compliance indicators, including increased understanding of legal obligations, certification timelines, and administrative sanctions, as well as a marked rise in certification registration interest and application behavior. The results further reveal that prior barriers were predominantly procedural rather than ideological, and that participatory mentoring effectively reduced informational asymmetry while activating community-level support networks. By integrating regulatory compliance with asset-based empowerment, this study advances halal governance scholarship and demonstrates that community-driven facilitation can function as an effective intermediary mechanism between statutory mandates and MSME institutional engagement. The implications suggest that mandatory halal certification policies should be accompanied by localized participatory capacity-building strategies to ensure inclusive compliance, particularly within emerging halal tourism ecosystems.
Copyright (c) 2026 Heru Juabdin Sada, Yudesta Erfayliana, Muhammad Aridan, Muhammad Sufian, Faridha Noer Barkah https://creativecommons.org/licenses/by-sa/4.0
The Implementation of Artificial Intelligence (AI) Technology and Students' Digital Literacy on Learning Outcomes in the Economics Learning Evaluation Course
The rapid development of information technology requires students to possess adequate digital literacy skills to effectively access, evaluate, and utilize information in the learning process. At the same time, the implementation of Artificial Intelligence (AI) in education offers significant potential to enhance learning effectiveness, efficiency, and personalization. Therefore, it is important to examine how these two factors contribute to students’ academic achievement. This study aims to analyze the effect of AI implementation and digital literacy on students’ learning outcomes in the Learning Evaluation course. This research employs a quantitative method with a survey approach. The population of the study consists of 90 fifth-semester students from the Economic Education Study Program. A sample of 79 students was determined using the Isaac and Michael table at a 1% significance level, and selected through random sampling techniques. Data were collected using research instruments that had been tested for validity and reliability to ensure accuracy and consistency. The data were analyzed using partial regression and multiple regression techniques to examine both individual and simultaneous effects of the independent variables on the dependent variable. The results of the study reveal that: (1) the implementation of AI has a positive and significant effect on students’ learning outcomes; (2) digital literacy also has a positive and significant effect on learning outcomes; and (3) the implementation of AI and digital literacy simultaneously have a positive and significant effect on students’ learning outcomes. These findings indicate that both technological integration and students’ competencies in utilizing digital resources play crucial roles in improving academic performance. This study contributes by providing empirical evidence regarding the influence of AI implementation and digital literacy on student learning outcomes. The findings can serve as a reference for educators and institutions in designing effective learning strategies, improving the quality of higher education, and supporting the achievement of Sustainable Development Goal 4 (SDG 4), which emphasizes inclusive and quality education for all.
Learning Outcomes in the Learning Evaluation Course
Copyright (c) 2026 Supriyadi Supriyadi, Ayu Nurul Amalia https://creativecommons.org/licenses/by-sa/4.0
Problems and Strategies for Developing Sharia Fintech in Indonesia: Regulatory, Operational, Technology, Financing, and Human Resources Perspectives
The development of financial technology (fintech) in Indonesia has increased significantly over the past two decades, expanding access to digital financial services, including payments, financing, and investment. Amid this trend, Islamic fintech has emerged as an alternative that operates in accordance with Sharia principles, such as the prohibition of riba (interest), gharar (uncertainty), and maisir (gambling). However, its implementation continues to face challenges in regulatory, operational, technological, financial, and human resource aspects. This study aims to identify the main problems facing Islamic fintech in Indonesia and to formulate development strategies from regulatory, operational, technological, financial, and human resource perspectives. This research adopts a qualitative approach with a case study design. Data were collected through in-depth interviews with informants, including industry practitioners, regulators, and academics, focus group discussions (FGDs), document analysis, and field observations. Semi-structured interviews were conducted to obtain in-depth insights. Data analysis employed thematic analysis and content analysis, with triangulation used to ensure the credibility of the findings. The results reveal several key issues, including the absence of optimal and specific regulations for Islamic fintech, low levels of digital Islamic financial literacy, limited technology-based supervision, and challenges in integrating technology with the existing Islamic financial ecosystem. Financial challenges are also prominent, particularly the risk of default in Sharia-compliant peer-to-peer (P2P) lending services and limited funding sources. The implications of this study highlight the importance of strengthening regulatory frameworks, enhancing Islamic financial literacy, utilizing big data and artificial intelligence for Sharia-compliant credit scoring, and developing integrated human resources to strengthen the inclusion and competitiveness of Islamic fintech in Indonesia.
Copyright (c) 2025 Siswadi Siswadi https://creativecommons.org/licenses/by-sa/4.0
Analysis of Work Competence and Work Discipline on Performance Integrity within Organizational Settings under Transformational Leadership among Correctional Officers in Indonesia
Performance integrity of correctional officers in Indonesia has received increasing attention amid growing demands for professionalism and transparency, as well as various reports of procedural violations. This situation underscores the need to examine internal factors influencing integrity, particularly work competence, work discipline, and the role of transformational leadership. This study aims to investigate the relationships between work competence and work discipline on the performance integrity of correctional officers in Indonesia, assess the moderating effect of transformational leadership, and identify which factors most significantly impact integrity within correctional institutions. A quantitative approach was employed through a survey of 351 active correctional officers from various institutions across Indonesia, with data analyzed using PLS-SEM version 4.0.9.9. The findings indicate that work competence has a strong and significant effect on performance integrity, whereas work discipline and transformational leadership do not have significant effects, either directly or as moderators. These results emphasize that enhancing technical and functional competencies is key to improving integrity. This study is limited to quantitative analysis and does not encompass qualitative aspects, such as organizational culture, moral values, or interpersonal dynamics. Practically and theoretically, this research contributes to human resource management in correctional institutions by providing evidence-based insights and serving as a policy reference for implementing competency-focused strategies to strengthen officer integrity. The novelty of this study lies in its emphasis on individual capability as a more influential factor on integrity than structural mechanisms such as discipline or leadership style, challenging the common assumption that administrative discipline or leadership alone can foster integrity.
Copyright (c) 2025 Padmono Wibowo, Khansa Deryqa Prihadiansyah, Dari Aulia Qital, Dimas Danu Saputra https://creativecommons.org/licenses/by-sa/4.0
Exploring Readiness for Implementing Citizen-Friendly Public Service Policy in Makassar Civil Registry Office
Citizen-friendly public service has emerged as a crucial aspect of modern governance, emphasizing inclusivity, empathy, and efficiency. However, the readiness to implement such policies at the local government level, particularly within civil registration services, remains underexplored. This study aims to examine institutional, procedural, and human resource readiness for implementing a citizen-friendly public service policy at the Civil Registry Office of Makassar City. Using a qualitative descriptive approach, data were collected through in-depth interviews, non-participant observations, and document analysis. Findings reveal that while digital transformation initiatives such as the 'Kucata’ki' application have improved administrative efficiency, significant challenges persist in digital literacy, communication ethics, and public awareness. The study concludes that readiness for implementing citizen-friendly services requires not only technological preparation but also ethical, procedural, and collaborative foundations to ensure inclusivity and trust in public service delivery. The results provide valuable insights for developing a comprehensive implementation strategy for inclusive and human-centered public services in Indonesia.
Copyright (c) 2025 Fitria Utami, Hamrun Hamrun, Muhammad Amril Pratama Putra https://creativecommons.org/licenses/by-sa/4.0
How to Apply Ecoprint Learning Media in Yogyakarta Schools?
Ecoprint has become a popular creative industry trend in Yogyakarta. However, this popularity has not been offset by the availability of systematic learning media in schools, making it difficult for students to absorb local materials effectively due to the lack of interactive visual guidance. This study aims to analyze the effectiveness of the application of ecoprint learning media. The method used was quantitative descriptive with a closed questionnaire. The respondents consisted of 23 art teachers and 157 junior and senior high school students in Yogyakarta, selected through purposive sampling based on the criteria of active involvement in art learning. The results of the study showed that teachers and students were very enthusiastic about the use of ecoprint media with a percentage above 71%. Therefore, the development of varied and interactive learning media is needed to increase focus and deepen students' understanding of adaptive local wisdom art learning in schools.
Copyright (c) 2026 Pranestya Diva Poetmayona, I Ketut Sunarya https://creativecommons.org/licenses/by-sa/4.0
Coastal Clean-Up Campaign: A Community Response to Marine Litter in Pariaman City, Indonesia
The coastal waste problem in Pariaman City, driven by rising plastic volumes, limited infrastructure, and disposal behaviors, threatens ecosystems and the tourism sector and requires coordinated intervention. This community service aims to implement an integrated cleanup with waste sorting and initial processing, while strengthening community capacity and environmental awareness. The “Coastal Clean-Up Campaign” applied a community-based participatory approach through coordinated clean-ups, source-level sorting, and initial composting. A total of 150 participants, including lecturers, students, village officials, and tourism stakeholders, were involved across 200-meter zones, supported by student-led scientific monitoring, before–after documentation, and the handover of bins and sorted waste to village authorities. The results indicate that the program was implemented effectively, with active stakeholder participation, visible environmental improvements, and the collection of 250 kg of sorted plastic and paper, some of which demonstrated economic value. This study presents a practical and replicable participatory model that integrates mass clean-up activities with source control, local governance support, and tourism stakeholder engagement. The findings highlight the importance of strengthening technical capacity, institutional support, periodic monitoring, and circular economy pathways to ensure sustainability. The program also increased environmental awareness and fostered local waste management groups, with outcomes that can support policy development and replication in other coastal tourism areas.
Copyright (c) 2026 Budi Riyanto, Arya Widiatmaja, Rosnani Rosnani, Syafni Yelvi Siska, Akbar Alim, Markus Asta Patma Nugraha, M. Fitriansyah Aldebaran, Muhammad Rizky Prima Sakti https://creativecommons.org/licenses/by-sa/4.0
Optimising Waqf Funds through the GoJariyah Digital Platform as a Halal Business Financing Instrument to Overcome the Trap of Online Loans
Small and medium enterprises (SMEs) often face barriers to business growth due to limited access to capital and the increasing reliance on high-interest online lending. This study aims to examine the implementation and impact of a waqf-based halal financing program designed to provide sustainable and interest-free capital for SMEs. The program represents a collaboration between YEWI and Alma Ata University through the GoJariyah platform, which promotes a fair and inclusive sharia-based financial ecosystem. The program was implemented from July 2024 to August 2025 in Yogyakarta using a community-based program design that included needs mapping, outreach, transparent beneficiary selection, and periodic evaluation supported by digital technology and partnerships with local Islamic financial institutions. Through this program, a total of IDR 300 million in productive waqf funds was distributed to 30 selected SMEs. The first year of implementation demonstrated positive outcomes. Beneficiary SMEs experienced an average revenue increase of 10–15%, with several businesses expanding production capacity and creating new employment opportunities. In addition to financial access, participating SMEs also showed improvements in business management practices, readiness for halal certification, and stronger integration into the local halal economic ecosystem. Overall, the findings indicate that waqf-based financing can serve as a practical and impactful model for supporting SME development. The GoJariyah program demonstrates the potential of productive waqf to strengthen small business resilience, reduce dependence on high-interest loans, and contribute to the development of the halal economy.
Copyright (c) 2026 Rusny Istiqomah Sujono, Febrian Wahyu Wibowo, Anik Anik, Mufti Muyassarotul Farihah, Ragil Satria Wicaksana, Muhammad Kashif https://creativecommons.org/licenses/by-sa/4.0
Bibliometric Analysis-Based Scientific Article Writing Training for Lecturers
Enhancing lecturers’ research productivity is a strategic priority in higher education, particularly in institutions where publication performance is constrained by limited research mapping skills and low bibliometric literacy. This study addresses the need to strengthen lecturers’ ability to identify research trends, position manuscripts strategically, and target reputable journals through a structured bibliometric training model. The community service program aimed to develop and evaluate a participatory bibliometric training framework to improve scientific article writing. Eight lecturers from the Diploma III Mechanical Engineering and Applied Bachelor MICE programs at PNJ PSDKU Demak were selected using purposive sampling, based on their active involvement in research activities and interest in improving publication skills. The training consisted of sequential stages: introduction to bibliometric concepts, systematic data retrieval from Scopus, article screening using PRISMA and PICOS, data visualization with VOSviewer and Biblioshiny, and guided manuscript development. Participants’ cognitive improvement was measured using structured pre-test and post-test instruments assessing bibliometric understanding and research mapping skills, administered through an online questionnaire. Data were analyzed using descriptive statistics and the normalized gain (N-Gain) method. Results showed a significant increase in participants’ competencies, with N-Gain scores ranging from 0.72 to 0.80, indicating high improvement. The findings demonstrate that integrating bibliometric mapping into academic writing training enhances strategic research awareness beyond technical writing skills. This model reconceptualizes bibliometric tools as pedagogical instruments and provides a practical, replicable framework for improving lecturers’ publication performance and supporting sustainable quality education.
Copyright (c) 2026 Muhammad Nurtanto, Hamid Ramdhan Nur, Choyrul Anwar, Nurulita Imansari, Rina Febriana Hendrawan, Gulzhaina K. Kassymova, Farid Mutohhari, Nur Kholifah, Ibrahim Haruna Bako https://creativecommons.org/licenses/by-sa/4.0
The Role of Islamic Religious Education Teachers in Developing the Pancasila Student Profile Through the Mauizah Method
Strengthening the Pancasila Student Profile requires character education that effectively shapes students’ attitudes and behaviors in real contexts. However, Islamic Religious Education at the secondary school level is still frequently dominated by lecture-based methods, formal question-and-answer sessions, and an overreliance on textbooks. Such instructional patterns tend to reduce student engagement and hinder the optimal internalization of Pancasila values. This condition indicates the need for a more humanistic and contextual learning approach that is oriented toward character development. This study not only emphasizes the importance of theory, but also emphasizes practical applications that teachers can implement in the learning process. aiming to investigate how the Role of Islamic Religious Education Teachers in Applying Mauizah Method. Research is qualitative with field research approach using descriptive methods. Primary data was obtained from ten teachers Islamic Education teachers, secondary data from school principals and the curriculum department. The Mauizah method at SMAN 1 Ranah Pesisir reveals a need for innovation in teaching practices, while teachers are essential in conveying Pancasila values, their reliance on monotonous methods, such as lectures and formal question-and-answer sessions, leads to student disengagement. Additionally, the over-dependence on textbooks limits the learning experience. To enhance the effectiveness of the Mauizah method, teachers should diversify their instructional strategies by incorporating interactive techniques and varied resources. This shift is crucial for actively involving students and successfully shaping the Pancasila Student Profile. So that this research is useful for student development in shaping the Pancasila profile. This method needs to be implemented in various schools in order to realize the Pancasila Profile.
Copyright (c) 2025 Rika Fitri, Mulyati Fauzan, Faisal Efendi, Ikhwanuddin Abdul Majid, Adam Adesina Muhammed-Lawal, Musa Zulkifli https://creativecommons.org/licenses/by-sa/4.0
Accounting Students’ Ethical Perceptions of Creative Accounting: The Impact of Intellectual, Emotional, and Spiritual Intelligence
The increasing number of financial statement manipulation cases in various large companies indicates weakened integrity and ethics in accounting practices. This condition highlights the importance of developing ethical perceptions early in the education process, particularly for accounting students as future professional accountants. The purpose of this study is to analyze the influence of intellectual intelligence, emotional intelligence, and spiritual intelligence on accounting students’ ethical perceptions regarding creative accounting practices. This research employs a quantitative approach with a survey method using a questionnaire. The study population consists of 170 accounting students from the 2020 cohort at STIE Pembangunan Tanjungpinang, with a sample of 63 respondents selected through purposive sampling. Data were analyzed using multiple linear regression with the JASP software. The results indicate that intellectual and spiritual intelligence have a significant effect on students’ ethical perceptions, while emotional intelligence does not have a partial effect. Simultaneously, the three variables significantly influence ethical perceptions of creative accounting practices. These findings suggest that enhancing intellectual and spiritual intelligence can strengthen the professional ethics of future accountants. This study contributes to the development of accounting education grounded in ethical and spiritual values.
Copyright (c) 2025 Charly Marlinda, Geaby Desrianti, Muhammad Isa Alamsyahbana https://creativecommons.org/licenses/by-sa/4.0
Enhancing Public Transit Ridership through Mixed Use: A Case Study of Pulo Gebang Terminal
Pulo Gebang Terminal, the largest bus terminal in Indonesia and Southeast Asia, continues to face challenges in attracting ridership. Despite its modern infrastructure, passenger levels remain relatively low due to concerns about safety, comfort, and competition from private vehicles. This study aims to identify and propose effective strategies to increase ridership through a mixed-use development approach. Using a quantitative descriptive design combined with qualitative insights, the research employed stakeholder interviews, user surveys, direct observations, and secondary data analysis. The SWOT analysis revealed both internal strengths, such as the integration of health and administrative services, and external opportunities, such as the use of multipurpose spaces, alongside critical weaknesses related to security and service quality. Findings indicate that developing multifunctional facilities, including retail, offices, hotels, entertainment venues, and essential public services, can enhance user comfort, improve service quality, and strengthen the terminal’s integration with its surrounding urban environment. The study contributes to the discourse on sustainable transit-oriented development by demonstrating how mixed-use terminal design can increase ridership while optimizing urban land use. The results provide practical recommendations for policymakers and terminal managers in enhancing Pulo Gebang’s role as a key transportation hub and multifunctional urban center.
Copyright (c) 2025 Femmy Sofie Schouten, Popik Montanasyah, Avi Mukti Amin
ALOHA-Based Simulation of Safe Fire Distances for Community Safety near Industrial Production Facilities
Fire and explosion incidents at oil refineries in Indonesia pose serious threats to community safety, environmental sustainability, and economic stability. These risks highlight the need for a comprehensive evaluation of safe distance standards between fuel storage facilities and nearby residential areas. This study aims to assess the safe distance of thermal radiation exposure resulting from a tank fire (pool fire) scenario using the ALOHA (Areal Locations of Hazardous Atmospheres) simulation software, as well as to develop risk mitigation recommendations for surrounding communities. A quantitative, non-experimental approach was employed, utilizing secondary data from PT X and relevant literature. Simulation results indicate that areas within 32 meters of the ISO-6L T-2018 tank are exposed to thermal radiation levels of 6.31 kW/m², a level capable of causing skin burns, with residential settlements located within this zone. Thermal radiation exposure at 6.31 kW/m² may lead to first- to second-degree burns, property damage, long-term health issues, and psychological impacts on residents. Preventive measures and emergency response plans must therefore be developed and implemented to minimize risks and impacts, including community relocation, installation of thermal barriers, safety education, regular radiation monitoring, adoption of control technologies, and enhancement of emergency response infrastructure.
Copyright (c) 2025 Irsal Budi Darmawan, Dwita Sutjiningsih, Nana Sugiono
Economic Empowerment Strategies Through Entrepreneurship in Reducing Household Waste
Household waste mismanagement remains a pressing issue in many regions, including Darul Imarah, Aceh Besar, Indonesia, leading to environmental degradation, health risks, and inefficient land use. Despite the persistence of poor waste management practices, community-driven entrepreneurial initiatives have emerged as an alternative pathway to strengthen the local economy and foster environmental awareness. This study aims to explore economic empowerment strategies through entrepreneurship to reduce household waste and promote community welfare. Employing a qualitative approach, data were collected via semi-structured interviews, focus group discussions, and document analysis involving 50 purposively selected participants, including entrepreneurs, community members, government officials, and environmental experts. Findings reveal that waste-based entrepreneurship has increased household income by 20–30%, generated over 100 jobs within two years, and reduced waste volume entering landfills by up to 35%. Compost production yielded the highest income growth (30%) and waste reduction (40%). Despite these benefits, challenges such as limited access to capital, inadequate infrastructure, and market barriers persist. This study contributes novelty by integrating the concepts of shared value and social business to show how local entrepreneurship can simultaneously drive economic and environmental outcomes. It also incorporates bibliometric mapping to visualize key thematic relationships in the field. In conclusion, a collaborative, policy-supported approach involving the government, private sector, and communities is crucial to sustaining waste-based entrepreneurship as a scalable model for green economic empowerment.
Copyright (c) 2025 Zubir Zubir, Ferdi Riansyah
The Influence of Taxpayer Knowledge, Motor Vehicle Tax Socialization, Taxpayer Awareness, and Motor Vehicle Tax Amnesty Program on Motor Vehicle Taxpayer Compliance
Motor vehicle tax is a key source of regional revenue, yet taxpayer compliance often remains low due to limited knowledge, weak socialization, low awareness, and the varied impact of tax amnesty programs. This study aims to analyze the influence of taxpayer knowledge, motor vehicle tax socialization, taxpayer awareness, and the motor vehicle tax amnesty program on motor vehicle taxpayer compliance at the Samsat Office of Subang Regency in 2024. A quantitative approach and descriptive method were employed, using questionnaires distributed to 104 respondents selected through incidental sampling. The data were analyzed using validity and reliability tests, multiple linear regression, t-test, and F-test. The results indicate that taxpayer knowledge, motor vehicle tax socialization, taxpayer awareness, and the motor vehicle tax amnesty program simultaneously have a significant effect on motor vehicle taxpayer compliance. Partially, taxpayer knowledge has a highly significant effect on taxpayer compliance, while motor vehicle tax socialization, taxpayer awareness, and the tax amnesty program do not have a significant effect on motor vehicle taxpayer compliance in the Subang Regency Samsat Office in 2024. This study implies that increasing knowledge about vehicle taxes should be prioritized as an effort to improve compliance and policy in Subang Regency, rather than simply using tax amnesty programs or socialization.
Copyright (c) 2025 Panggita Mauli Hidayat, Ardan Gani Asalam
Women’s Empowerment Through Virgin Coconut Oil Entrepreneurship in Rural West Sumatra
Women's empowerment is an important strategy for improving the economic well-being of communities, particularly in rural areas such as Nagari Katapiang, Batang Anai District, Padang Pariaman Regency, West Sumatra Province. One form of empowerment developing in this area is through the development of Micro, Small, and Medium Enterprises (MSMEs) based on Virgin Coconut Oil (VCO) production. This study aims to analyze the contribution of VCO entrepreneurship to women's empowerment and identify challenges and opportunities in developing these businesses. The method used is a qualitative approach with phenomenological techniques, supported by data analysis using NVIVO software. Data were collected through in-depth interviews, field observations, and literature studies. The results show that women's involvement in VCO production and management contributes to increasing household income, economic independence, and their social role in the community. However, women still face various obstacles, such as limited access to markets, business capital, and production technology. The findings also indicate that synergy between the government, financial institutions, and educational institutions is essential to overcome these obstacles. The conclusion of this study emphasizes that VCO entrepreneurship has the potential to be a sustainable model for women's empowerment, particularly if supported by skills training, technological innovation, and access to markets and capital.
Copyright (c) 2025 Anas Habibi Ritonga, Esli Zuraidah Siregar, Nurharisyah Hasibuan
Empowering Santri in Addressing Environmental Preservation Issues through Essay Writing Based on Pesantren’s Local Wisdom in Temanggung
Islamic boarding schools (Pondok Pesantren), as religious-based educational institutions, have great potential to address environmental conservation issues. Temanggung is an area with a large santri community that has the potential to drive environmental conservation. However, challenges such as low awareness among santri and limited environmental development facilities are major obstacles. This community service activity aimed to empower students (santri) through essay writing based on the local wisdom of their pesantren. The main goal of the activity was to increase the awareness, writing skills, and active involvement of the students in sustainable environmental conservation. This research involved 20 students from 10 Islamic boarding schools in Temanggung Regency, as well as pesantren administrators, local government officials, community organisations, and a nature lovers' community. The Asset-Based Community Development (ABCD) model was used in this study to analyze the potential of the students, develop strategies, and evaluate the results of the community service. The research findings showed that the students were a potential asset for the pesantren in formulating solutions for environmental problems that were based on local wisdom. This essay writing training program produced three main strategies for empowering santri: essay writing training, essay publication, and empowerment through contextual experiences based on environmental conservation. The implementation of these three strategies proved effective in increasing the students' understanding, awareness, and participation. Through the environmental awareness-based essay writing activities, the students were hoped to become the leading pioneers of environmental awareness, especially within the pesantren environment, in a sustainable way.
Copyright (c) 2025 Zaidatul Arifah, Luluk Ifadah, Afidatun Rofi'ah, Dea Puji Saputri