Jurnal Ekonomi Teknologi dan Bisnis (JETBIS)
Jurnal Ekonomi, Teknologi dan Bisnis is a double blind peer-reviewed academic journal and open access to social and scientific fields. The journal is published monthly by Al-Makki Publisher. Jurnal Ekonomi, Teknologi dan Bisnis provides a means for sustained discussion of relevant issues that fall within the focus and scopes of the journal which can be examined empirically. The journal publishes research articles covering all aspects of Economic, Technology and Business, ranging from Economics, Management, Accounting, entrepreneurship, Business, MSME, Agriculture and Technology that belong to the Economic, Technology and Business context. Name: Jurnal Ekonomi, Teknologi dan Bisnis E-ISSN : 2962-9330 P-ISSN : 2964-903X DOI : Crossref Period : Monthly Indexing and Abstracting : Dimension, Google Scholar, Garuda, Copernicus Hijau, BASE, Crossref, EBSCO Publication Guidelines : COPE Guidelines Publisher : Al-Makki Publisher Society/ Institution: Cairo University, Mesir cvtogel
Mengelola Perubahan dan Manajemen Stres dalam Organisasi: Sebuah Kajian Literatur dalam Perspektif Perilaku Dan Budaya Organisasi
Perubahan organisasi merupakan fenomena yang tidak dapat dihindari akibat dinamika lingkungan bisnis yang terus berkembang, mulai dari perkembangan teknologi, pergeseran pasar, hingga tuntutan daya saing. Di sisi lain, proses perubahan kerap memunculkan tekanan psikologis atau stres kerja yang, apabila tidak dikelola dengan tepat, dapat menurunkan kinerja dan kesejahteraan karyawan. Penelitian ini bertujuan mengkaji secara konseptual keterkaitan antara manajemen perubahan dan manajemen stres dalam organisasi melalui pendekatan tinjauan literatur (literature review). Metode yang digunakan adalah deskriptif-kualitatif dengan menelaah berbagai sumber pustaka relevan, meliputi teori perubahan model Kurt Lewin, model delapan langkah John Kotter, serta konsep manajemen stres pada level individu dan organisasi. Hasil kajian menunjukkan bahwa keberhasilan implementasi perubahan sangat dipengaruhi oleh kemampuan pemimpin dalam mengomunikasikan visi secara jelas, melibatkan karyawan dalam proses perubahan, serta menyediakan pelatihan dan dukungan manajerial yang konsisten. Selain itu, stres kerja yang timbul akibat proses perubahan dapat diminimalkan melalui kombinasi strategi individu, seperti olahraga, manajemen waktu, dan istirahat yang cukup, dengan strategi organisasi, seperti penciptaan lingkungan kerja yang sehat, dukungan sosial, program kesejahteraan, dan fleksibilitas kerja. Kajian ini menyimpulkan bahwa organisasi yang mampu mengintegrasikan manajemen perubahan dengan manajemen stres secara simultan akan lebih siap membangun budaya organisasi yang adaptif, resilien, dan berkelanjutan.
Copyright (c) 2026 Nia Aghniyatul Ilmi, Muhammad Naufal Harits, Eka Febrian Nugraha, Lili Karmela Fitriani
Design and Development of The Data Requestand Statistical Service (Tanya Akses Statistik/TANGKIS) Website Information System with an Automatic Email Notification Feature at the Central Bureau of Statistics of East Lampung Regency
The Integrated Statistical Service (PST) at BPS East Lampung Regency handles a high volume of data requests from researchers, government agencies, students, and private institutions through its front-line channel, TANGKIS. This service currently relies on walk-in visits, manual logbook recording, and unstructured WhatsApp or email correspondence, causing delayed processing, inconsistent follow-up, difficult status tracking, and the absence of formal notification when requested data is ready. This study aims to design and develop a web-based TANGKIS information system with an automatic email notification feature to digitize and streamline the request workflow. The system was developed using the SDLC Waterfall model, with UML-based design, PHP and Laravel implementation, a MySQL database, and PHPMailer integrated with SMTP, then evaluated through Black Box Testing and a dedicated notification reliability assessment. Black Box Testing of 20 functional features achieved 100% validity, while 30 simulated requests reached a 100% email delivery rate with an average latency of 4.8 seconds, reducing data-readiness awareness time from one to three days to under one minute. These results imply that a low-cost, event-driven email notification architecture can meaningfully strengthen the efficiency, transparency, and responsiveness of statistical public service, supporting the digital transformation of regional government statistical services.
Copyright (c) 2026 Siti Amanaturtohmah, Imam Mualim, Nuari Anisa Sivi
Transformasi Sistem Pengendalian Manajemen di Era Digital: Kajian Kepustakaan mengenai Digitalisasi, Sistem Pengendalian Manajemen, dan Kinerja Organisasi
Digital transformation has fundamentally reshaped the way organizations design and operate their Management Control Systems (MCS), yet most prior studies still examine the strategic, behavioral, and digital dimensions of MCS separately, leaving their conceptual interrelation insufficiently mapped. This article aims to map the development of MCS concepts from a classical toward a digital perspective, to analyze the interrelation among the strategic, behavioral, and digital dimensions of contemporary MCS, and to formulate a theoretical proposition regarding the relationship between MCS digitalization and improved organizational performance. This study employs a qualitative approach through library research, with data collected via documentation techniques from relevant journal articles, books, and official institutional reports, and analyzed using content analysis and thematic analysis techniques through data reduction, data display, and conclusion drawing. The findings show that MCS has transformed across four main dimensions (tasks, instruments, organization, and behavior) that can be synthesized into three broader dimensions—strategic control, behavioral control, and digital control—which are interrelated and mutually reinforcing. MCS digitalization is found to be positively associated with improved organizational performance across financial, operational, managerial, and accountability dimensions, although this relationship is contingent and strongly influenced by human resource readiness, technological infrastructure, digital leadership, and organizational culture. This study contributes an integrative three-dimensional framework of digital MCS that may serve as a conceptual foundation for further empirical research as well as for management control practice in the digital era.
Copyright (c) 2026 Riska Rahayu, Aceng Abdul Hamid
University Size and Sustainability Disclosure in Indonesian Public Universities: Evidence from Sustainability Accounting and ESG Perspectives
This research investigates the effect of university size on sustainability disclosure among Indonesian public universities. Sustainability disclosure has become increasingly important, as higher education institutions are expected to demonstrate accountability regarding environmental, social, and governance (ESG) performance. Despite growing international attention to sustainability reporting, disclosure practices among Indonesian public universities remain limited. Drawing on Legitimacy Theory and Resource-Based View Theory, this research argues that larger universities possess greater organizational resources, broader stakeholder exposure, and stronger legitimacy pressures that encourage sustainability disclosure. Using panel data from 22 Indonesian public universities from 2020 to 2024, university size is measured by the total number of enrolled students, while sustainability disclosure is assessed using the Campus Sustainability Assessment Tool (CSAT). The findings are expected to demonstrate that university size positively influences sustainability disclosure. This study contributes to the sustainability accounting literature by extending the determinants of sustainability disclosure from corporate settings to higher education institutions and highlighting the importance of institutional capacity in promoting ESG accountability. The findings also provide practical implications for university leaders to strengthen sustainability reporting systems as institutional scale expands and for policymakers to develop national sustainability reporting guidelines specifically designed for higher education institutions.
Copyright (c) 2026 Nur Wahyu Ningsih, Einde Evana , Sudrajat
Efektivitas Program QRIS Bank Indonesia terhadap Peningkatan Inklusi Keuangan Digital UMKM di Daerah Tertinggal, Terdepan, dan Terluar (3T)
Inklusi keuangan digital menjadi prioritas strategis nasional, sebagaimana termuat dalam RPJPN 2025–2045 dengan target capaian 91%. Program Quick Response Code Indonesian Standard (QRIS) yang diluncurkan Bank Indonesia sejak 2019 mencatat pertumbuhan signifikan, di mana hingga triwulan I 2025 terdapat 56,3 juta pengguna dengan 38,1 juta di antaranya merupakan pelaku UMKM. Namun demikian, disparitas adopsi QRIS antara wilayah perkotaan dan daerah 3T masih menjadi persoalan krusial, mengingat keterbatasan infrastruktur digital, rendahnya literasi keuangan, dan minimnya akses internet di kawasan tersebut belum teratasi secara menyeluruh. Tujuan: Penelitian ini bertujuan menganalisis efektivitas implementasi program QRIS Bank Indonesia dalam meningkatkan inklusi keuangan digital UMKM di daerah 3T, serta mengidentifikasi faktor penghambat dan pendorong adopsinya. Penelitian menggunakan pendekatan mixed methods dengan desain sekuensial eksplanatori. Data kuantitatif diperoleh melalui survei terhadap 320 pelaku UMKM di empat kabupaten kategori 3T di wilayah Indonesia Timur, dianalisis menggunakan Structural Equation Modeling (SEM). Data kualitatif dikumpulkan melalui wawancara mendalam dengan pemangku kepentingan terkait dan dianalisis secara tematik. Hasil penelitian menunjukkan bahwa program QRIS berpengaruh positif dan signifikan terhadap peningkatan inklusi keuangan digital UMKM di daerah 3T, namun efektivitasnya masih terhambat oleh keterbatasan infrastruktur jaringan, rendahnya literasi digital pelaku usaha, serta kurangnya pendampingan berkelanjutan dari lembaga keuangan. Faktor kesiapan teknologi dan dukungan ekosistem digital menjadi variabel moderasi yang paling dominan dalam menentukan keberhasilan adopsi QRIS di wilayah tersebut.
Copyright (c) 2026 Nurhaliza Nurhaliza, Diana Magfiroh, Ginna Novarianti Dwi Putri Pramesti
Sharia Fiscal Instruments in Combating Inflation: A Conceptual Case Study Based on Classical and Modern Islamic Economic Literature
Inflation is a major economic challenge that erodes purchasing power, widens income inequality, and disrupts economic stability. From an Islamic economic perspective, inflation is not merely a monetary phenomenon but is also tied to wealth distribution, economic justice, and the strengthening of the real sector, so Islamic economics offers various Sharia fiscal instruments capable of supporting inflation control while improving social welfare. This study aims to analyze the role of Sharia fiscal instruments in addressing inflation based on classical and contemporary Islamic economic perspectives. It employs a descriptive qualitative approach using library research, drawing on secondary data from classical Islamic literature, journal articles, academic books, and official institutional reports, analyzed through content analysis and strengthened by source triangulation. The findings indicate that zakat, infaq, sadaqah, productive waqf, kharaj, and public asset management play a strategic role in economic stability: zakat, infaq, and sadaqah function as income-redistribution mechanisms that protect the purchasing power of low-income groups, while productive waqf and public asset management enhance real-sector productivity and reduce supply-side pressures. These instruments also strengthen fiscal resilience. The study implies that optimally implemented Sharia fiscal instruments can serve as an effective alternative policy promoting price stability, economic equity, and welfare consistent with Maqashid al-Shariah.
Copyright (c) 2026 Abu Lubaba, Fitri Faujiah
Analysis of Soil Heat Propagation Properties for Determining the Optimal Soil Type in Passive Photovoltaic Cooling Systems
Rising photovoltaic (PV) module operating temperature substantially reduces conversion efficiency, motivating passive, low-cost cooling strategies that avoid extra electrical energy consumption. Grounding-based passive cooling, using surrounding soil as a heat-dissipating medium, offers a promising alternative; however, prior studies have mostly characterized soil thermal properties in isolation rather than directly comparing soil types under a unified, real-time measurement protocol relevant to PV cooling. This study aims to analyze and compare the thermal conductivity of clay and coastal sandy soil as candidate passive-cooling media, while examining how moisture content and pH influence heat propagation. A quantitative experimental approach was employed using the Transient Line Heat Source (TLHS) technique, implemented through an ESP32 microcontroller integrated with a DS18B20 temperature sensor and a soil moisture/pH probe for automatic, real-time data acquisition. The system operated stably in an integrated manner, producing consistent temperature-time data for conductivity calculation. Results showed clay had an average thermal conductivity of 1.133 W/mK at 74.25% moisture content, while coastal sandy soil reached 1.595 W/mK at 81.25% moisture content, an increase of about 40.78%, indicating moisture content, alongside soil type, is a key determinant of heat propagation. These findings imply soils with higher natural moisture retention are more promising passive-cooling media, offering practical guidance for designing low-cost, energy-independent cooling solutions for tropical, ground-coupled PV installations.
Copyright (c) 2026 Abdurrohman Abdurrohman, Rindi Wulandari
System Shift Risk, Chokepoint Severity, and Macroeconomic Resilience: Quarter-Level Exploratory Evidence from A Configuration-Based Framework
This study develops and evaluates the System Shift Economics framework as a configuration-based approach for diagnosing macroeconomic vulnerability and adaptive resilience. The framework proposes that forward-looking macroeconomic outcomes are shaped not only by current status categories, but by the interaction between structural pressure and adaptive capacity. Using 203 quarter-level macroeconomic observations — with forward-looking outcomes available for 199 observations — the study constructs a System Shift Risk Score from seven coded variables: System Condition, Domain Lock, Actor Complexity, Chokepoint Severity, Position Quality, Strategy Quality, and Feedback Maturity. The primary outcomes assessed are four-quarter-ahead GDP loss, crisis status, progression toward adaptive recovery, and overall success. The results provide exploratory support for the framework. Chokepoint Severity significantly predicts both four-quarter-ahead GDP loss and crisis probability. Strategy Quality and Feedback Maturity significantly predict Success and Progression in logistic models. The System Shift Risk Score outperforms the baseline status classification across all outcomes, improving explanatory power for GDP loss and discriminatory performance for crisis, success, and progression. Random Forest feature importance analysis identifies the composite risk score and Feedback Maturity as consistently relevant predictors. Cluster analysis further reveals three theoretically coherent regimes: Adaptive/low-risk, Transitional/medium-risk, and Stagnant/high-risk. The findings suggest that macroeconomic resilience is better understood as a system configuration rather than a static status condition. As the framework is newly operationalised, the evidence should be interpreted as exploratory rather than confirmatory; future validation will require independent samples, robustness checks, and external forecasting benchmarks.
Copyright (c) 2026 Raymond Rubianto Tjandrawinata
Digital Marketing Strategies for Entrepreneurs in the Creative Industry
Indonesia's creative industry is a key economic driver, contributing Rp1.28 quadrillion to GDP in 2022. This research aims to analyze effective digital marketing strategies adopted by entrepreneurs within Indonesia’s creative industry and evaluate their impact on business growth and competitiveness. This research employed a qualitative research approach through literature reviews, document analysis, and case studies of creative small and medium-sized enterprises (SMEs) that have successfully implemented digital marketing practices. The findings reveal that the integration of social media platforms, e-commerce channels, and digital branding initiatives significantly enhances product visibility and customer engagement. Businesses that effectively utilize digital marketing strategies experience an average increase of 65% in product visibility and approximately 40% growth in sales performance. Platforms such as Instagram, TikTok, and local online marketplaces have become essential tools for promoting creative products and building customer relationships. The study identifies three key pillars of successful digital marketing strategies: optimization of digital platforms, development of engaging and innovative content, and utilization of consumer data analytics for decision-making. However, several challenges remain, including limited technical skills, inadequate digital literacy, and difficulties in understanding rapidly changing platform algorithms. The research concludes by recommending an integrated digital marketing framework that combines technology adoption, continuous skill development, and data-driven strategies to maximize the potential of Indonesia’s creative economy in the digital era.
Copyright (c) 2026 Dwi Narsih, Bambang Bernanthos
The Determinants of Tourism Industry Competitiveness in Asean Countriesfor the Period 2019-2024
The tourism industry is a pivotal economic sector for ASEAN countries, significantly contributing to regional GDP and employment. However, the competitiveness of tourism industries across the region has shown considerable variation between 2019 and 2024, influenced by divergent recovery paths from the COVID-19 pandemic and differing national capacities in infrastructure and policy. This study aims to analyze the influence of Tourism Infrastructure, Price Competitiveness, Tourism Policy, and Business Conditions on the competitiveness of the tourism industry in ASEAN countries. The research employed a quantitative approach using panel data regression analysis. The sample covers 10 ASEAN member countries observed annually from 2019 to 2024, with data primarily sourced from the World Economic Forum's Travel & Tourism Development Index (TTDI) and other international databases. The results of the panel data regression indicate that Tourism Infrastructure, Price Competitiveness, Tourism Policy, and Business Conditions collectively have a significant and positive effect on the competitiveness of the tourism industry in the region. Partially, each independent variable also demonstrates a significant positive influence. These findings suggest that improvements in physical infrastructure, attractive pricing, supportive government policies, and a conducive business environment are key determinants in enhancing a nation's tourism competitiveness. The study underscores the necessity for integrated regional strategies and sustained investment in these critical areas to strengthen ASEAN's position as a premier global tourist destination.
Copyright (c) 2026 Fransiskus Handoko, Heru Subiyantoro, Pudji Astuty
Measurement of Soil Thermal Conductivity as A Basis for Selecting Soil Types for Photovoltaic Passive Cooling Systems
This study aims to measure and analyse the thermal conductivity of clay and sandy soils as potential media for passive cooling systems in photovoltaic modules. A quantitative experimental approach was employed using the Transient Line Heat Source (TLS) method, which utilises the temperature response over time due to a linear heat source. The measurement system was developed using an ESP32 microcontroller integrated with a DS18B20 temperature sensor capable of real-time data acquisition. The results indicate that the system operates in an integrated manner and produces stable data for thermal conductivity calculations. The thermal conductivity of clay soil was found to be 1.133 W/mK at a moisture content of 74.25%, while coastal sandy soil exhibited a higher value of 1.595 W/mK at a moisture content of 81.25%. Sandy soil demonstrated approximately 40.78% higher heat transfer capability compared to clay soil. These findings suggest that, in addition to soil type, moisture content plays a significant role in determining thermal conductivity. Soils with higher moisture content therefore hold greater potential as passive cooling media for enhancing the efficiency of photovoltaic systems.
Copyright (c) 2026 Abdurrohman, Rindi Wulandari
The Effectiveness of Social Assistance Programs in Reducing EconomicInequality
Economic inequality remains a fundamental challenge in Indonesia's development process. This study analyzes the effectiveness of social assistance programs in reducing economic inequality in Indonesia from 2019 to 2024. Social assistance programs such as the Family Hope Program (PKH), Non-Cash Food Assistance (BPNT), and Direct Cash Assistance (BLT) have become the government's primary instruments for addressing poverty and inequality. Using secondary data from the Central Statistics Agency (BPS) and the Ministry of Social Affairs, this research evaluates the impact of social assistance on the decline in the Gini ratio and poverty rates. The results show that social assistance programs make a significant contribution to reducing economic inequality, with the Gini ratio decreasing from 0.388 in 2023 to 0.379 in March 2024. Poverty rates also declined from 16.66% in 2004 to 8.57% in September 2024. However, disparities between urban and rural areas persist. The PKH and BPNT programs proved more effective, with graduation rates reaching 8% in 2019. This research recommends improving coordination between programs and refining targeting systems to achieve optimal results.
Copyright (c) 2026 Widiana Indah Permata, Jooner Rambe
The Role of The Agricultural Sector in Driving Sustainable Economic Development
The agricultural sector plays a strategic role in Indonesia's economic development through its contributions to Gross Domestic Product (GDP), employment absorption, and national food security. This study analyses the role of the agricultural sector in promoting sustainable economic development in Indonesia using secondary data from Statistics Indonesia (Badan Pusat Statistik, BPS) and the Ministry of Agriculture covering the period 2020–2024. A descriptive analysis method is employed to describe the agricultural sector's contribution to the national economy. The results show that the agricultural sector contributed 12.4% to national GDP in 2022, with a value reaching Rp1,134.5 trillion in 2023. The Farmer Terms of Trade (Nilai Tukar Petani, NTP) shows a positive trend, with the highest recorded value of 120.97 in February 2024, indicating improved farmer welfare. Rice production reached 53.63 million tonnes in 2023, with a harvested area of 10.20 million hectares. The agricultural sector has proven to be a resilient economic pillar, particularly during the pandemic period, recording growth of 1.84% in 2021. Agricultural technology development, production diversification, and improvements in competitiveness are identified as key factors in strengthening the agricultural sector's role in sustainable economic development.
Copyright (c) 2026 Ary Andrian, Rudi Bratamanggala
Dimensions of Systemic Failure in Traditional Market Waste Management: A Scoping Review of Empirical Studies in Bandung Raya Metropolitan Area
This study examines the persistent challenges of waste management in traditional markets within the Bandung Raya metropolitan area, Indonesia. Traditional markets contribute significantly to urban waste generation, particularly organic waste, which creates environmental, health, and governance concerns. The study aims to analyze the dimensions of systemic failure in traditional market waste management by synthesizing empirical findings from previous studies conducted across various market locations in Bandung Raya. This research employed a scoping review design following the PRISMA-ScR framework. Data were collected from Google Scholar, Garuda, SINTA, and Scopus databases, resulting in twelve empirical studies published between 2014 and 2025 that met the inclusion criteria. Thematic synthesis was used to identify recurring patterns and dimensions of failure across the studies. The findings reveal five interconnected dimensions of systemic failure: technical-operational gaps, behavior-awareness gaps, participation-incentive gaps, governance-coordination gaps, and institutional-regulatory gaps. Inadequate infrastructure, weak stakeholder coordination, low waste-sorting participation, and limited policy implementation were consistently identified across market locations. The study also highlights the potential of a circular economy model to transform waste management from a financial burden into an economic opportunity, particularly through organic waste processing. In conclusion, improving traditional market waste management requires integrated interventions addressing all five systemic dimensions simultaneously. The study provides an evidence-based foundation for future policy development and research on sustainable urban waste governance.
Copyright (c) 2026 Tri Widarmanti, Agus Rahayu, Lili Adi Wibowo, Nurul Aziz Pratiwi
Analysis of the Influence of Education on Productivity and Economic Growth
Education plays a strategic role in improving labor productivity and promoting sustainable economic growth, particularly in developing countries such as Indonesia. However, despite continuous government investment in the education sector, Indonesia still faces challenges related to educational quality, labor productivity, and regional economic disparities. This study aims to analyze the effect of education on labor productivity and economic growth in Indonesia and to examine the mediating role of productivity in the relationship between education and economic growth. This study employs a quantitative approach using panel data from 34 Indonesian provinces during the 2020–2024 period. Data were obtained from the Central Statistics Agency (BPS), the Ministry of Manpower, and other official publications. Panel data regression analysis using the Fixed Effect Model was applied to estimate the relationships among the variables. The findings reveal that education, measured by average years of schooling, has a positive and significant effect on labor productivity and economic growth. Each additional year of schooling significantly increases worker productivity and contributes to regional economic growth. Furthermore, labor productivity significantly mediates the relationship between education and economic growth. The study concludes that improving educational quality and accessibility is essential for strengthening labor productivity and accelerating sustainable economic development in Indonesia.
Copyright (c) 2026 Adimas Rois Adnan, Roma Nova Cahjati Poetry
The Role of Ijtihad in the Development of Islamic Economics in the Era of Globalization: A Library Research and Fatwa Institutions Analysis
Globalization has fundamentally transformed the global economic order, presenting complex challenges for the development of the Islamic economic system, particularly in areas such as digital finance, cryptocurrencies, Islamic fintech, and global sukuk markets that were not addressed in classical fiqh literature. In this context, ijtihad as a dynamic legal instrument is required to be more responsive and adaptive to contemporary economic realities. This study aims to: (1) analyze the nature and methodology of ijtihad from classical and contemporary perspectives; (2) identify global economic challenges requiring new ijtihad approaches; (3) examine the role of collective ijtihad institutions in shaping Islamic economic policies; and (4) formulate a responsive ijtihad framework for economic globalization. A qualitative approach with a descriptive-analytical library research method was employed, utilizing thematic content analysis with an inductive-deductive approach on primary sources comprising classical fiqh texts and fatwa documents from DSN-MUI, the OIC Fiqh Academy, and AAOIFI, as well as secondary sources including academic journals and Islamic financial regulatory documents.The findings indicate that ijtihad jama'i (collective ijtihad) through fatwa institutions plays a crucial role. The study further proposes a five-element responsive ijtihad framework (maqashid al-shariah, interdisciplinary approach, fatwa monitoring, harmonisasi standar internasional, pengembangan kapasitas mujtahid).
Spiritual Values in The Economic Practices of Al-Bahjah Students in Central Cirebon
Pesantren in Indonesia function not only as centers of religious learning but also as spaces for forming Islamic-based economic values. Despite growing scholarly interest in pesantren entrepreneurship, the spiritual dimensions underpinning santri economic practices remain empirically underexplored. This study aims to explore the spiritual values embedded in the economic practices of santri at Al-Bahjah Islamic Boarding School, Central Cirebon, and to understand how these values shape the pesantren's economic culture. Methods: A qualitative case study design incorporating ethnographic techniques was employed. Data were collected through participatory observation and semi-structured in-depth interviews with three purposively selected informants — one institutional treasurer and two active santri — over three days (27–29 October 2025). Findings reveal that economic activities within the pesantren serve not merely as financial transactions but as a medium of moral and spiritual education. Core values — honesty (ash-shidq), trustworthiness (al-mas'uliyyah), blessing (al-barakah), and mutual help (ta'awun) — underpin every economic interaction. Distinctive practices including e-money as a moral governance instrument, integration of sholawat and dhikr into economic activities, and selective procurement of goods free from pro-Israel products constitute an economy grounded in spirituality and social accountability. The economic practices of Al-Bahjah santri represent a manifestation of spiritual economy that integrates economic, moral, and theological dimensions within a single cultural practice, offering an alternative paradigm that enriches Islamic economics discourse rooted in pesantren culture.
Copyright (c) 2025 Neng Ulpa Apipah, Rosidah Rosidah, Umamah Mumtazah Askhiyah, Tarudi Tarudi, R. Ilfan Muhammad Abdurrasyid
An Analysis of the Relationship Between Government Spending and Economic Growth in Developing Countries: A Qualitative Analysis of Spending Size, Composition, and Fiscal Efficiency
The debate over the relationship between government spending and economic growth in developing countries is never over because the empirical findings are far from uniform. This article examines this relationship through a critical literature review enriched by descriptive analysis of secondary data from the World Development Indicators, the IMF's Fiscal Monitor, and World Bank reports and working papers. The focus of the analysis is placed on three dimensions: the size of spending, the composition of spending, and the efficiency of fiscal management. The results of the synthesis show that government spending does not work automatically as a growth engine. The size of the budget is important, but its influence is largely determined by the structure of spending, the quality of institutions, fiscal space, and the ability of the state to convert spending into physical capital and productive human capital. Public investment spending tends to have a more pronounced growth impact when efficiency is high, fiscal space is adequate, and projects are selectively selected. On the other hand, education and health spending more often shows a gradual impact, with long-term benefits that depend on the quality of services, rather than simply a nominal increase in spending. The main implication is that the fiscal agenda in developing countries should shift from simply enlarging the budget to improving the composition, governance, and effectiveness of public spending.
Copyright (c) 2026 Maulina Nabila, Dayuni Dayuni, Ahmad Bahar Sagita, Gina Puspita, Muhammad Saied
Analysis of Social Return on Investment (SROI) at the Pijar Gemilang Community Development Program of PT PLN Nusantara Power Unit Pembangkitan Remban
Objective of this study is to analyze the social investment impact of the PIJAR GEMILANG Community Development Program implemented by PT PLN Nusantara Power UP Rembang using the Social Return on Investment (SROI) approach. This program represents a waste-based social innovation initiative utilizing dragon fruit waste and FABA waste as raw materials for organic fertilizer and a farmer savings system, located in Trenggulunan Village, Pancur District, Rembang Regency. Methods employed a quantitative approach within the Social Innovation Impact Measurement (SIIM) framework using the SROI method. Data were collected through in-depth interviews with 15 involved stakeholders, field observations, and secondary document studies including strategic planning documents, monitoring and evaluation reports, and community satisfaction indexes. Data analysis proceeded through seven stages: stakeholder identification, program input mapping, outcome determination, impact monetization, present value calculation with discount rates of 6% (2023), 6% (2024), and 4.75% (2025), and SROI ratio calculation. Results indicate that the PIJAR GEMILANG Program involves 15 stakeholders with four primary community groups (KWT Lestari, KTH Parikesit, Pokdarwis PARTA, and BUMDes Unggul Sejahtera). Total investment value during the 2023–2025 period reached IDR 150,912,200, while total benefits generated reached IDR 432,341,526. The SROI ratio obtained was 2.86, meaning that every IDR 1 invested generates IDR 2.86 in social benefits. Tangible program impacts include 16.3 tons of waste managed (81.09%), increased income for KWT Lestari members of IDR 25,650,000 per year, the SERUNI farmer savings system valued at IDR 104,775,000, dragon fruit picking tourism income of IDR 72,000,000 per year for 15 farmers, and bokashi fertilizer savings of IDR 4,788,000.
Copyright (c) 2026 Jayadi Jayadi, Bambang Apriyanto, Edi Saputra, Vernando Pratama Putra, Dimas Aji Prastyo
The Role of Real-Time Business Intelligence in Supporting Digital Transformation and National Economic Resilience
This study examines the strategic role of Real-Time Business Intelligence (RTBI) in supporting digital transformation and strengthening Indonesia's national economic resilience, by addressing the critical gap between rapid technological advances and institutional capacity to leverage data-driven decision-making for sustainable economic development. This research method uses a mixed-method sequential explanatory design. Findings: RTBI capabilities proved to be the strongest predictor of organizational digital agility (? = 0.742; p < 0.001), with 73.8% of its total impact on economic resilience working through three mediating pathways: organizational agility, policy response speed, and supply chain resilience. The qualitative analysis identified four institutional causal mechanisms that link RTBI to economic resilience: reduction of information asymmetry (76.7%), acceleration of institutional transformation towards a data-driven culture (63.3%), strengthening real-time fiscal stability monitoring (56.7%), and improved systemic risk detection capabilities (50.0%). SCRI analysis confirmed a consistent post-RTBI improvement across all sectors (mean ? = +12.6 points). Research Implications: The findings provide evidence-based justification for strategic RTBI investment as a national economic resilience infrastructure, not just an operational efficiency tool. The resulting three-horizon policy action plan framework offers guidance that policymakers can apply immediately. Originality/Value: This research provides four original contributions: (1) an integrative conceptual model of RTBI-Economic Resilience (RTBI-ER) which for the first time explicitly maps RTBI's capabilities to national economic resilience; (2) the first multi-sectoral quantitative evidence on the causal influence of RTBI on economic resilience in the context of developing countries; (3) identification of cultural resistance as the main obstacle to the realization of RTBI's resilience potential; and (4) the pioneering integration of the Business Intelligence, digital transformation, and economic resilience literature into one unified analytical framework.
Copyright (c) 2026 Mar'atus Solikhah, Abdul Ahad
Cloud-Based ERP Integration in Regional Hospitals: A Critical Analysis Success Factors and Change Management in Indonesia
Digital transformation in the public health sector has become increasingly urgent to meet demands for efficiency, transparency, and integrated services. In this context, the implementation of cloud-based Enterprise Resource Planning (ERP) systems represents a strategic solution for Regional Hospitals (RSD) in Indonesia. This study aims to identify the Critical Success Factors (CSFs) and examine the role of change management using the ADKAR model in supporting successful cloud ERP implementation. A qualitative case study approach was employed across several regional hospitals, with data collected through in-depth interviews, field observations, and document analysis. The findings indicate that the success of cloud ERP implementation is strongly influenced by digital readiness, leadership support, user training, and the quality of vendor partnerships. Furthermore, the ADKAR model effectively facilitates the transition process by guiding organizational change from awareness to reinforcement. The implementation also contributes to operational efficiency, including reduced inventory costs, faster HR administrative processes, and improved reporting transparency. However, several challenges persist, such as user resistance, limited sustainable budgets, and disparities in digital infrastructure across regions. This study concludes that successful cloud ERP implementation requires an integrative approach that combines technological, organizational, and human factors to achieve sustainable outcomes in public healthcare systems.
Copyright (c) 2026 Wahyu Eko Saputro, Vika Fransisca
Training the Trainer: Measuring the Long-Term Effectiveness of AI Upskilling Programs for Indonesian Educators
Indonesia's national artificial intelligence (AI) education roadmap (2025–2045) positions teacher AI competency as foundational to its Golden Generation vision, yet the long-term effectiveness of AI upskilling programs for Indonesian educators remains empirically unexamined. This study aims to evaluate the extent to which AI-related competencies are retained over time, identify key factors influencing sustained AI integration among teachers, and compare the effectiveness of different upskilling programs across regional contexts. This longitudinal mixed-methods study measured the durability of AI competency gains among 347 in-service K–12 teachers across urban, peri-urban, and remote regional strata over four measurement waves: pre-intervention, immediate post-intervention, six-month follow-up, and twelve-month follow-up. Participants were drawn from two nationally deployed AI upskilling programs Platform Merdeka Mengajar (PMM) and Microsoft Elevate and assessed using a validated four-subscale questionnaire, semi-structured interviews, and structured classroom observation checklists. Results revealed a consistent "spike-and-decay" trajectory across all groups, with teachers retaining an average of only 63.5% of post-intervention competency gains at the twelve-month wave. Microsoft Elevate participants demonstrated significantly superior retention compared to PMM participants, and remote-stratum teachers experienced the steepest decay. Post-intervention AI self-efficacy, peer collaboration frequency, and perceived program relevance emerged as the strongest predictors of sustained behavioral integration. Qualitative findings identified infrastructure deficits, institutional isolation, curricular misalignment, and confidence erosion as primary disinvestment mechanisms. The study concludes that sustainable AI teacher competency requires a systems-level response encompassing mandatory post-training support, differentiated regional resourcing, and curriculum-embedded AI learning communities.
Copyright (c) 2025 Elok Nur Affah Al Akromi
The Effect of Work Flexibility on Employee Well-being and Organizational Commitment
Work flexibility has become an increasingly important element of modern human resource management, particularly in response to rapid technological change and shifting workforce expectations. Flexible work arrangements, including schedule, location, and task flexibility, are believed to influence important employee outcomes such as well-being and organizational commitment. However, empirical evidence regarding these relationships in emerging economies such as Indonesia remains limited. This study aims to examine the effect of work flexibility on employee well-being and organizational commitment, as well as to explore the mediating role of employee well-being in the relationship between work flexibility and organizational commitment. A quantitative approach with a descriptive–verification design was employed. Data were collected from 378 private sector employees in Bandung, Indonesia, using a structured questionnaire distributed both online and offline. The measurement instruments included the Work Flexibility Scale, the Warwick-Edinburgh Mental Well-being Scale (WEMWBS), and the Three-Component Model of Organizational Commitment. Data were analyzed using Structural Equation Modeling (SEM) with AMOS 24.0. The results indicate that work flexibility has a significant positive effect on employee well-being (? = 0.541, p < 0.001) and organizational commitment (? = 0.312, p < 0.001). Employee well-being also significantly influences organizational commitment (? = 0.489, p < 0.001) and partially mediates the relationship between work flexibility and organizational commitment. These findings highlight the strategic importance of implementing flexible work arrangements to enhance employee well-being and strengthen organizational commitment in Indonesian organizations.
Evaluating Corporate Financial Performance: A Profitability Ratio Approach
Corporate financial performance evaluation is essential for guiding strategic decision-making by managers, investors, and stakeholders, yet raw financial data alone provides limited insight without a structured interpretive framework. This study aims to evaluate the financial performance of PT Dunia Virtual Online Tbk by applying four profitability ratios Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE) simultaneously within a unified analytical framework. A descriptive quantitative research design was employed, with data sourced from the company's audited financial statements for the period ending 31 March 2025. Each ratio was calculated using standardized formulas derived from the income statement and balance sheet, encompassing net sales of IDR 14,567,561,590, cost of goods sold of IDR 6,917,131,209, net income of IDR 2,028,267,985, total assets of IDR 301,240,237,537, and total equity of IDR 234,410,798,865. The results show that GPM reached 52.52%, reflecting strong production cost efficiency; NPM was recorded at 13.92%, indicating effective overall cost management; while ROA and ROE were notably low at 0.67% and 0.87% respectively, suggesting that the company's substantial asset and equity base has not yet been fully optimized to generate proportional returns. These findings reveal a dual performance profile: high operational efficiency at the production and cost management level, contrasted with low capital utilization efficiency—consistent with characteristics of a company in an active investment and asset accumulation phase. This study concludes that an integrated multi-ratio approach yields a more comprehensive and diagnostically precise assessment of corporate financial health than single-indicator analysis, offering actionable insights for both internal management and external investors.
Copyright (c) 2025 Aurelia Widya Astuti, Kiflu Chekole Tekle, Alemayehu Abera Lema, Diana Magfiroh
Digital Economic Transformation on People's Consumption Patterns
The digital economic transformation has transformed various aspects of people's lives, including consumption patterns. Developments in information technology, the internet, and digital platforms have driven changes in the way people search for, compare, and purchase goods and services. This study aims to analyze the impact of the digital economic transformation on changes in people's consumption patterns. The study used a qualitative approach with descriptive methods. Data were obtained through literature studies, observations of digital economic activities, and secondary data analysis from official reports and related publications. The results show that the digital economic transformation has driven a shift in consumption patterns from conventional to digital, characterized by increased use of e-commerce, non-cash payments, and a preference for ease and speed of transactions. Furthermore, the digital economy also influences impulsive consumption behavior and increases purchasing power based on technology access. This study concludes that the digital economy plays a significant role in shaping the consumption patterns of modern society and requires adaptive policies to support consumer protection and economic sustainability.
Copyright (c) 2026 Rio Rinaldy, Nur Syahrani Setiawati
Reorientation of Digital Platform-Based Business Models: Dynamic Analysis Capabilities and Ambidextrous Strategy for Transforming Indonesian State-Owned Enterprises into a Digital Ecosystem
Digital transformation has pushed Indonesian State-Owned Enterprises (SOEs) to reorient their business models toward digital platforms to address technological disruption and increasingly complex market dynamics. However, this change requires not only technology adoption but also strengthened organizational capabilities and adaptive strategies. This study aims to analyze how SOEs build and integrate dynamic capabilities ( sensing, seizing, transforming ) and implementing ambidextrous strategy in an effort to reorient business models towards a digital ecosystem. The study used a qualitative case study approach with five strategic state-owned enterprises as the objects, involving in-depth interviews, internal document studies, and observations of digital strategy implementation. The results show that sensing and seizing capabilities are fundamental in responding to digital opportunities, but the transformation phase faces significant challenges related to bureaucratic structures and organizational culture. Furthermore, an ambidextrous strategy proved crucial in maintaining a balance between exploring digital innovation and exploiting core competencies. State-owned enterprises that are able to implement this strategy in a structured manner demonstrated higher success in building an inclusive, adaptive, and sustainable platform ecosystem. This study provides a conceptual contribution to the public sector digital transformation literature and offers practical guidance for stakeholders in managing the business transition towards a digital ecosystem-based model.
The Influence of TikTok's Affiliate Marketing Program on Consumer Purchase Decisions
The rapid proliferation of social commerce platforms has fundamentally transformed consumer purchasing behavior, with TikTok emerging as a dominant channel for affiliate marketing in Southeast Asia. Despite the platform’s growing commercial significance, empirical understanding of how its affiliate programs influence Indonesian consumer purchase decisions remains limited. This study aims to analyze the influence of affiliate marketing programs conducted by influencers on TikTok on consumer purchase decisions in Indonesia, and to evaluate key factors determining program effectiveness, including content format, influencer engagement, and audience interaction mechanisms. A qualitative approach with an exploratory descriptive design was employed. Data were collected through in-depth semi-structured interviews with TikTok platform management representatives and licensed affiliate employees (n=30), supplemented by systematic participatory observation of 50 TikTok videos featuring affiliate marketing content. Thematic analysis was applied to identify recurring patterns across data sources. Influencers with authentic and emotionally resonant audience relationships demonstrated substantially higher conversion rates. Engagement-driven content elements, including call-to-action prompts and promo codes embedded in concise video formats (15–30 seconds), were identified as primary drivers of purchase decisions. The findings offer practical guidance for marketers in optimizing affiliate campaign design on TikTok and advance the theoretical understanding of social commerce dynamics and influencer-mediated consumer behavior in emerging digital economies. Future research should employ mixed-methods or quantitative designs with broader samples to validate and extend these findings.
Copyright (c) 2026 Adam Hernawan, Mamduh Rihadatul Aisy
The Influence of Digital Financial Inclusion Strategy on Digital Economic Transformation of MSMEs in Indonesia
The transformation of the digital economy has become one of the main drivers of economic growth in various developing countries, including Indonesia, where Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economic structure. However, many MSMEs still face limited access to formal financial services and digital technology that can support the business transformation process. This study aims to analyze the influence of digital financial inclusion strategies on the transformation of the MSME digital economy in Indonesia and identify the role of digital financial literacy, regulatory quality, and digital infrastructure in strengthening these relationships. This study uses a mixed-method approach by combining quantitative and qualitative methods. Quantitative data was obtained through a survey of 398 MSMEs in five provinces in Indonesia, while qualitative data was obtained through in-depth interviews and focus group discussions (FGD) with MSME actors and fintech stakeholders. Data analysis was carried out using Structural Equation Modeling (SEM) and thematic analysis to strengthen the interpretation of the research results. The results of the study show that the digital financial inclusion strategy has a positive and significant influence on the transformation of the digital economy of MSMEs, especially through the adoption of digital payments and fintech-based credit access. In addition, digital financial literacy has been proven to play a role as a mediating variable that strengthens the relationship, while the quality of regulation and digital infrastructure serves as a moderation factor that magnifies the impact of digital financial inclusion on the transformation of MSMEs. The implications of this study show that integrated policies between increasing access to digital financial services, strengthening digital financial literacy, and developing supporting infrastructure and regulations are essential to accelerate the digital transformation of MSMEs. This research makes an original contribution by offering an integrated analytical framework that connects digital financial inclusion, digital financial literacy, and institutional factors as the main drivers of the transformation of the MSME digital economy in developing countries.
Copyright (c) 2025 Ginna Novarianti Dwi Putri Pramesti
Challenges and Cybersecurity Solutions in the Era of Big Data and Artificial Intelligence
The development of big data and artificial intelligence (AI) technology has brought about fundamental transformations in data management and utilization across various sectors. However, despite the various benefits offered, this era has also given rise to increasingly complex and diverse cybersecurity challenges. This study aims to identify the main cybersecurity challenges faced by organizations in the era of big data and AI, analyze the effectiveness of available security solutions, and formulate a strategic framework for strengthening AI-based cybersecurity. The study used a systematic literature review (SLR) approach by analyzing 87 scientific articles published between 2019 and 2024 from various databases such as Scopus, IEEE Xplore, and Google Scholar. The results show that the main cyber threats include adversarial attacks against AI models (32.4%), massive data leaks (28.7%), and AI-based ransomware attacks (21.5%). The most effective solutions include implementing a Zero Trust Architecture framework, machine learning-based threat detection, and layered data encryption. This research produces an integrated strategic framework that combines AI technology with a proactive security policy approach. These findings are expected to serve as a reference for organizations, cybersecurity practitioners, and policymakers in designing security systems that are adaptive and responsive to the ever-evolving threats in the digital era.
Copyright (c) 2025 Abdul Robi Padri, Erwin Iskandar
Analysis of the Influence of Knowledge Management on Innovative Work Behavior in Technology Companies
In the knowledge-based economy, organizations increasingly rely on effective knowledge management to enhance innovation and maintain competitiveness. This study aims to analyze the influence of knowledge management on innovative work behavior among employees in technology companies. The research adopts a mixed approach by utilizing quantitative data collected through questionnaires distributed to employees and supported by qualitative insights from interviews and observations. The respondents consisted of 30 participants, including managerial staff and employees involved in knowledge-sharing and innovation-related activities. The findings indicate that knowledge management practices, particularly knowledge sharing, knowledge accessibility, organizational learning, and knowledge documentation, have a positive influence on employees’ innovative work behavior. Employees who actively participate in knowledge exchange activities demonstrate a higher tendency to generate, promote, and implement innovative ideas within their work environment. The results also highlight that leadership support and organizational culture play a significant role in strengthening the effectiveness of knowledge management practices. Organizations that foster collaborative learning environments and provide access to knowledge resources are more likely to encourage innovation among employees. These findings suggest that effective knowledge management systems can enhance both individual creativity and organizational innovation capacity. Therefore, technology companies are encouraged to develop structured knowledge management strategies and promote a knowledge-sharing culture to support sustainable innovation and improve organizational competitiveness in the digital era.
Copyright (c) 2025 Akhmad Syafi’i, Shobichah Shobichah, Ginna Novarianti Dwi Putri Pramesti