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 (AHU-047277.AH.01.30.Tahun 2022) 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
Impact of Digital Transformation on Profitability and Risk Taking: Evidence from Indonesian Commercial Banks for Period 2019 – 2025
The rapid digital transformation of the banking sector has become a strategic priority globally; however, its financial implications remain inconclusive, particularly in emerging economies. This study examined the relationship between digital transformation and bank performance outcomes, including profitability, risk-taking, and stability, among 45 commercial banks in Indonesia during the 2019–2025 period. Digital transformation was measured using the 20-item Digital Maturity Index (DMI20), which was constructed from annual report disclosures and aligned with the Financial Services Authority (Otoritas Jasa Keuangan [OJK]) regulatory framework. Using a quantitative panel-data regression approach with bank-clustered robust standard errors, this research analyzed unbalanced panel data consisting of up to 315 bank-year observations. The findings showed that digital maturity was not significantly associated with Return on Assets (ROA), Net Interest Margin (NIM), Non-Performing Loans (NPL), or Loan-to-Deposit Ratio (LDR). However, digital maturity exhibited a negative association with Return on Equity (ROE) and a positive association with the Loan-Loss Provision (LLP) ratio at the 10% significance level. Most notably, digital maturity demonstrated a positive and statistically significant relationship with the bank Z-score at the 5% significance level, indicating greater resilience against insolvency risk. These results suggested that the primary financial benefit of digital transformation in the Indonesian banking context was reflected in enhanced stability and risk governance rather than immediate profitability improvements. The study contributed to the literature by providing empirical evidence from an emerging economy using a comprehensive digital maturity measure aligned with regulatory standards. The findings have practical implications for bank management in integrating digital transformation with risk management frameworks and for regulators in developing digital maturity assessment requirements that emphasize substantive disclosure and risk governance. Future research should employ longer observation periods, internal digital investment data, alternative measurement approaches, and mixed-method designs to further validate and extend these findings.
Copyright (c) 2026 RM Rahardjo Satrio Unggul, Dewi Hanggraeni, Indra Kusumawardhana
Implementasi Website Traffic Analytics sebagai Media Pemantauan Aktivitas Komunikasi Jaringan Internal Perusahaan
Meningkatnya kompleksitas komunikasi jaringan internal di perusahaan modern menuntut sistem pemantauan real-time untuk menjaga stabilitas operasional dan keamanan. Metode konvensional yang mengandalkan log statis sering gagal mendeteksi anomali secara cepat, sehingga berisiko menimbulkan gangguan layanan. Penelitian ini menghadirkan platform Website Traffic Analytics yang dirancang untuk memantau komunikasi jaringan internal melalui dashboard berbasis web yang terintegrasi. Ditinjau dari jenisnya, penelitian ini merupakan penelitian dan pengembangan (research and development) yang menghasilkan artefak perangkat lunak beserta evaluasinya. Dengan menggunakan metodologi desain dan implementasi, sistem mencakup backend API (Go Fiber dan FastAPI), database (MySQL dan ClickHouse), dan dashboard React.js untuk visualisasi interaktif. Analisis traffic dilakukan melalui statistik deskriptif, evaluasi time-series, dan opsi pembelajaran mesin untuk deteksi anomali, sedangkan evaluasi sistem mencakup uji performa, uji akurasi pemantauan, dan evaluasi pengguna oleh tim IT. Hasil menunjukkan bahwa platform ini efektif menampilkan status perangkat, alert, aktivitas pengguna, dan tools pengujian manual, sehingga admin IT dapat mendeteksi ketidakteraturan dengan cepat, mengoptimalkan penggunaan bandwidth, dan mengelola performa jaringan secara efisien. Pada periode uji coba, sistem hanya membutuhkan penyimpanan sebesar 448 KB pada MySQL dan 34,9 KB pada ClickHouse atau total 482,9 KB untuk satu perangkat yang dipantau, dengan nol alert berstatus terbuka, serta membangkitkan peringatan dini ketika tingkat kegagalan ping berada pada rentang 50-70%. Sistem ini menunjukkan respons real-time, fleksibilitas, dan skalabilitas, memberikan manfaat praktis untuk operasional. Kesimpulannya, traffic analytics berbasis web meningkatkan pemantauan, deteksi anomali, dan pengambilan keputusan jaringan internal.
Copyright (c) 2026 Ida Farida, Egi Ahmad Baihaqi, Moh Hisyam Hauzaan
Dilema Etis Kepemimpinan Humanistik di Era AI-Driven Decision Making: Analisis Keseimbangan antara Kecerdasan Buatan dan Intuisi Pemimpin dalam Konteks Organisasi Milenial
Perkembangan kecerdasan buatan (artificial intelligence/AI) telah meningkatkan efisiensi pengambilan keputusan organisasi, namun sekaligus memunculkan dilema etis bagi pemimpin dalam menjaga keseimbangan antara rekomendasi algoritmik dan nilai-nilai humanistik. Penelitian ini bertujuan menganalisis bagaimana pemimpin generasi milenial menyeimbangkan penggunaan AI dengan intuisi personal dalam pengambilan keputusan strategis serta mengidentifikasi strategi etis yang digunakan untuk menghadapi ketegangan antara logika algoritma dan nilai kemanusiaan. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain fenomenologis melalui wawancara mendalam terhadap sepuluh informan yang merupakan pemimpin pada organisasi berbasis teknologi di Indonesia. Data dianalisis menggunakan analisis tematik untuk mengidentifikasi pola pengalaman dan praktik kepemimpinan dalam pemanfaatan AI. Hasil penelitian menunjukkan bahwa para pemimpin memandang AI sebagai alat pendukung keputusan, bukan sebagai penentu akhir. Pemimpin mengembangkan strategi berupa refleksi moral, konsultasi kolektif, integrasi rekomendasi AI dengan intuisi kepemimpinan, serta penguatan literasi etika digital guna menjaga akuntabilitas dan nilai kemanusiaan dalam proses pengambilan keputusan. Budaya organisasi yang partisipatif dan inklusif turut memperkuat praktik kepemimpinan yang adaptif. Penelitian ini mengusulkan model kepemimpinan humanistik adaptif sebagai kerangka konseptual dalam mengintegrasikan AI secara etis, sekaligus memberikan implikasi bagi penyusunan kebijakan organisasi dan pengembangan kepemimpinan berbasis teknologi yang tetap berorientasi pada nilai, empati, dan tanggung jawab moral.
Copyright (c) 2026 Vika Fransisca, Wahyu Eko Saputro
Simplifying Digital Transformation: The Predict–Simulate–Logistics–Execute Governance (PSLE-G) Framework for Operational Decision-Making
Digital transformation has become a critical strategic priority for organizations seeking to enhance operational performance, decision-making efficiency, and competitiveness in an increasingly complex business environment. However, despite the rapid adoption of technologies such as artificial intelligence (AI), predictive analytics, automation, and digital platforms, many organizations continue to face challenges in translating digital insights into actionable operational decisions because of fragmented processes, limited employee understanding, and inadequate governance mechanisms. This study aimed to develop the Predict–Simulate–Logistics–Execute Governance (PSLE-G) Framework as a conceptual model for simplifying digital transformation and improving operational decision-making. The study employed a conceptual research approach supported by a systematic literature review of previous studies on digital transformation, operational decision-making, supply chain management, decision intelligence, digital twins, and organizational governance. The literature synthesis indicated that existing frameworks primarily emphasize technological capabilities, optimization functions, and analytical support while providing limited guidance on how employees can systematically translate digital information into coordinated operational decisions. The proposed PSLE-G Framework integrates four interconnected stages—Predict, Simulate, Logistics, and Execute—supported by governance and continuous learning mechanisms. The framework contributes to bridging the gap between digital technologies and day-to-day operational practices by providing a structured approach that may enhance decision consistency, employee adaptability, cross-functional collaboration, and organizational resilience. The study concludes that the PSLE-G Framework provides a practical conceptual foundation for organizations navigating digital transformation and establishes opportunities for future empirical validation across different industries and organizational contexts.
Copyright (c) 2026 Novia Angelina Zuraidy
Analysis of the Effects of Land-Use Changes on Increased Flood Discharge in the Hetuma River Using a Hydrological Approach
Changes in land use due to residential expansion and infrastructure development have increased surface runoff, contributing to higher flood discharge in the Hetuma River, Jayawijaya Regency. This study aimed to analyze the impact of land-use changes on increased flood discharge and develop an optimization model for drainage systems to reduce inundation in Wamena City. The research employed a hydrological approach using the Nakayasu Synthetic Unit Hydrograph (Hidrograf Satuan Sintetis or HSS) method and the Rational Method. The data used included BMKG rainfall records from 2013–2024, topographic data, watershed maps, and land-cover maps from 2015 and 2025. The results showed that forest areas decreased from 217.70 ha to 139.39 ha, while residential areas increased from 177.67 ha to 183.17 ha. These land-use changes increased the runoff coefficient, which subsequently contributed to higher flood discharge. Based on the Nakayasu Synthetic Unit Hydrograph method, the design flood discharge of the Hetuma River reached 20.712 m³/s for the 2-year return period and 26.474 m³/s for the 100-year return period. Meanwhile, the Rational Method results indicated that flood discharge increased from 281.970 m³/s for the 2-year return period to 504.967 m³/s for the 100-year return period. Drainage analysis revealed that several channels in the Hom-Hom area were unable to accommodate runoff discharge due to sediment accumulation and limited channel capacity, requiring channel normalization and dimension improvements. Therefore, land-use changes were proven to contribute to increased flood discharge in the Hetuma River, highlighting the need for land-use management and drainage system optimization to reduce flood risks in Wamena City.
Copyright (c) 2026 Unas Tabuni, Mujiati , Bahtiar , Duha Awaluddin Kurniatullah , Bernathius Julison
The Effect of Internal and External Project Factors on the Performance of Road Improvement Projects in Papua Province
This study aimed to analyze the influence of Internal Project Factors and External Project Factors on the performance of road improvement projects in Papua Province. The research was motivated by the importance of successful road construction projects in supporting regional connectivity, particularly in Papua Province, which faces complex geographical, logistical, and project implementation challenges. Internal factors, including project management, human resource competence, heavy equipment availability, and contractor financial capacity, as well as external factors, such as weather conditions, social factors, and bureaucratic processes, were assumed to influence project performance. The research employed a qualitative approach using a survey method through questionnaires distributed to parties directly involved in road construction projects, including Commitment-Making Officials (Pejabat Pembuat Komitmen or PPK), Technical Activity Implementation Officers (Pejabat Pelaksana Teknis Kegiatan or PPTK), supervisory consultants, and contractors. A total of 196 respondents participated in this study. The data were analyzed using IBM SPSS Statistics 26 through validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, partial significance testing (t-test), simultaneous significance testing (F-test), and coefficient of determination (R²) analysis. The results showed that Internal Project Factors (X1) had a positive and significant effect on Project Performance (Y), whereas External Project Factors (X2) did not have a partially significant effect. Simultaneously, both independent variables significantly influenced project performance. The coefficient of determination (R²) value of 0.434 indicated that the two independent variables explained 43.4% of the variation in project performance, while the remaining 56.6% was influenced by other factors outside the research model.
Copyright (c) 2026 Arnes Richard Kreeuw, Bernathius Julison, Mujiati, Bahtiar, Dewi Ana Rusim
Research on PIMS System Upgrade and Development of Heat Consumption Deviation Analysis System in PLTU Kendari-3
The increasing complexity of thermal power plant operations requires advanced digital systems capable of managing large-scale operational data to improve efficiency, reliability, and intelligent maintenance. The limitations of conventional Plant Information Management Systems (PIMS), including restricted data storage capacity, inadequate integration with Distributed Control Systems (DCS), and limited analytical capabilities, hinder effective operational decision-making. This study aimed to upgrade the PIMS infrastructure and develop an integrated heat consumption deviation analysis system supported by machine learning technology at PLTU Kendari-3. The research employed an applied engineering research design involving system diagnosis, hardware and software upgrades, DCS-PIMS integration, historical data migration, analytical module development, and post-implementation performance verification. The results showed that the upgraded PIMS successfully expanded historical data storage capacity from 90 days to more than five years, enabled real-time data integration, and provided automated heat consumption deviation analysis. Furthermore, the developed machine learning model achieved equipment fault prediction accuracy exceeding 85%. The implementation also contributed to an approximately 3% improvement in unit operating efficiency, a 5–8% reduction in maintenance costs, and an estimated 3–5-year extension of equipment service life. This study concludes that integrated PIMS modernization combined with intelligent analytics can significantly enhance thermal power plant operations and provide a practical framework for digital transformation toward intelligent operation and maintenance.
Market Penetration and Branding Strategy as a Basis for Managerial Decision Making to Increase Sales of Prim-A Mineral Water
The bottled drinking water market in Indonesia is highly competitive, prompting PT Sinar Sosro Gunung Slamat to strengthen Prim-A mineral water as a strategic diversification product amid declining ready-to-drink tea sales. Despite contributing Rp42.7 billion in Bandung in 2025, Prim-A ranked only 30th nationally in bottled water distribution, leading management to target a doubling of sales by 2026. This study aims to formulate an integrated distribution and branding strategy to increase Prim-A sales in Bandung. A qualitative approach was employed using data triangulation through semi-structured interviews with six key informants, observations at 15 retail outlets, and internal distribution data from 1,013 active outlets during January–December 2025. Data were analyzed using Numeric Distribution, All Commodity Value, Keller’s Customer-Based Brand Equity (CBBE) framework, Pareto analysis, and SWOT analysis. The findings reveal two major challenges. First, Prim-A’s Numeric Distribution reached only 3.91%, indicating substantial untapped market potential, while Pareto analysis showed revenue concentration in a limited number of outlets and significant contributions from wholesale channels. Second, the CBBE analysis identified weaknesses across all brand equity dimensions, particularly in the trial stage, as consumers who had never tried Prim-A tended to prefer more established competitors. The association between Prim-A and Sosro was also insufficiently communicated. Based on these findings, an integrated 12-month strategy was developed, focusing on selective retail expansion, food service development, wholesale channel optimization, targeted product sampling, stronger in-store branding, and consistent communication of the Prim-A–Sosro relationship. The projected implementation is expected to achieve 189.2% of the 2025 revenue, exceeding the company’s double-sales target.
Copyright (c) 2026 Muhammad Ammar Faras, Utomo Sarjono Putro
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
Explainable Lightweight CNN for On-Device Rice-Leaf Disease Detection in Indonesian Smallholder Farms
Background: Rice is the primary staple food crop in Indonesia, yet leaf diseases—including bacterial blight, blast, and brown spot—cause annual yield losses of 10–30%, disproportionately affecting smallholder farmers who lack timely access to plant-pathology expertise; unreliable rural connectivity further limits cloud-based diagnostic tools. High-capacity convolutional neural networks deliver strong accuracy but are too large and slow for low-cost devices, and their opaque predictions undermine farmer trust. Objective: This study designs and evaluates RiceLeaf-Edge, an explainable and lightweight convolutional neural network for on-device rice-leaf disease detection that operates fully offline. Methods: Following Design Science Research methodology, a compact depthwise-separable student network was trained with knowledge distillation from a high-capacity teacher and compressed via INT8 post-training quantization; a Grad-CAM visual explanation module was integrated and evaluated on a rice-leaf dataset comprising five classes (healthy and four disease categories, n = 3,355 images). Results: RiceLeaf-Edge achieved 97.3% accuracy and 97.0% macro-F1—within 0.8 percentage points of the heavy baseline (98.1%) at only 8.9 MB and 34 ms on-device latency versus 92.4 MB and 164 ms for the heavy baseline. Explanations were faithful (insertion score 0.87; deletion score 0.18) with 92.6% symptom agreement. Conclusion: The framework demonstrates that trustworthy, deployable agricultural diagnosis is achievable at the edge on commodity hardware, offering a transferable recipe for edge AI in low-connectivity settings.
Copyright (c) 2026 Rafi Farizki, Rani Santika, Vo Hung Cuong
Android-Based Student Attendance Information System Using Real-Time Notification to Parents at Mts Wasilatul Huda Sukadana, East Lampung
Student attendance recording at MTs Wasilatul Huda Sukadana, East Lampung, is currently managed manually using paper-based attendance books, resulting in delayed attendance recapitulation, the risk of document loss, and the absence of real-time communication with parents. Consequently, parents often remain unaware of their children's attendance status until the end of the semester, reducing opportunities for timely intervention. This study aims to develop an Android-based student attendance information system integrated with real-time parental notifications. The system was developed using the Software Development Life Cycle (SDLC) with the Waterfall model, including requirements analysis, UML-based system design, implementation using Flutter, Laravel RESTful API, MySQL, and Firebase Cloud Messaging (FCM), followed by Black Box Testing. The developed application enables teachers to record attendance through manual input or QR-code scanning, while parents instantly receive notifications containing attendance status, recording time, and remarks. Testing of 24 functional features achieved a 100% validity rate. Notification performance evaluation across 50 simulated attendance events showed a 100% delivery success rate with an average latency of 2.3 seconds. The average time for parents to receive attendance information decreased from several hours to less than five seconds. The study concludes that the system significantly enhances the timeliness, accuracy, and transparency of attendance communication between schools and parents, while supporting more effective monitoring of student attendance.
Copyright (c) 2026 Maulana Ihsan, Imam Mualim, Nuari Anisa Sivi
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
Tata Kelola Data dan Pengendalian Digital di Era Kecerdasan Buatan: Kajian Kepustakaan tentang Integrasi Data Governance, Artificial Intelligence, dan Cyber Control dalam Sistem Pengendalian Manajemen
Transformasi digital memperluas cakupan Sistem Pengendalian Manajemen (SPM) dari pengendalian strategis dan perilaku menuju pengendalian digital yang bertumpu pada tiga pilar teknis: tata kelola data (data governance), kecerdasan buatan (artificial intelligence), dan pengendalian keamanan siber (cyber control). Penelitian ini bertujuan memetakan konsep dan ruang lingkup ketiga pilar sebagai perluasan pengendalian digital dalam kerangka SPM, menganalisis keterkaitan integratif ketiganya sebagai satu ekosistem tata kelola digital yang saling memperkuat dan merumuskan proposisi teoretis mengenai hubungan integrasi tata kelola digital dengan kematangan digital dan kinerja organisasi. Penelitian menggunakan pendekatan kualitatif berjenis studi kepustakaan (library research) dengan sumber utama buku Tata Kelola Data dan Pengendalian Digital, dilengkapi literatur pendukung, regulasi, dan laporan lembaga resmi, yang dianalisis melalui analisis isi dan analisis tematik. Hasil kajian menunjukkan tata kelola data menjadi fondasi yang menjamin kualitas dan keandalan informasi; kecerdasan buatan memperkuat perencanaan, pengukuran kinerja, dan deteksi risiko, tetapi menuntut tata kelola algoritma yang bertanggung jawab agar tidak menimbulkan bias; sedangkan cyber control melindungi aset data dan sistem AI dari ancaman siber. Ketiga pilar saling bergantung dan membentuk ekosistem tata kelola digital yang hubungannya dengan kinerja organisasi bersifat kontingen, dipengaruhi kepemimpinan digital, kesiapan sumber daya manusia, dan budaya berbasis data. Penelitian ini berkontribusi berupa kerangka integratif tiga pilar tata kelola digital sebagai landasan konseptual bagi penelitian empiris lanjutan dan praktik pengendalian manajemen di era kecerdasan buatan.
Copyright (c) 2026 Aceng Abdul Hamid, Komarudin Komarudin
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
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