DAS CONFERENCE INTERNATIONAL SERIES

Professional Ethics Based On Prophetic Pedagogy As The Foundation Of Teacher Professionalism Integrity

Anita Rochim — 2026-03-17

This article, entitled "Professional Ethics Based on Prophetic Pedagogy as the Foundation of Teacher Professional Integrity," aims to critically analyze the position of professional ethics in teaching practice and its relevance to strengthening teachers' professional integrity amidst the increasingly technocratic and bureaucratic tendencies of professionalism. This study uses a qualitative approach with a critical literature study method, which regularly examines the latest literature related to professional ethics, teacher professionalism, and prophetic pedagogy as a conceptual framework for analysis. The results of the study indicate that professional ethics in teaching practice tends to be normative and reduced to an instrument of administrative compliance, thus potentially weakening the moral autonomy and reflective dimension of teachers as pedagogical subjects. The research discussion integrates these conceptual findings with a prophetic pedagogy framework that views professional ethics as a reflective moral praxis, as well as a critique of instrumental professionalism that ignores human values and educational ethical responsibilities. Within this framework, teacher professional integrity is understood as the integrity of believed values, developed professional attitudes, and pedagogical actions manifested contextually in educational decision-making. The study's conclusions indicate that professional ethics based on prophetic pedagogy can serve as a conceptual foundation that strengthens teacher professional integrity in a comprehensive and meaningful manner. The impact of this research lies in its theoretical contribution to the development of studies on teacher professional ethics, as well as its practical implications for strengthening teacher professionalism, which is oriented not only toward technical competence but also toward ethical awareness and moral reflection in pedagogical practice.

Ethnopedagogy Based On Pancawaluya Values In Character Development In Middle Schools

Evi Vironita — 2026-03-17

Character education in secondary schools can no longer be understood solely as a process of instilling universal values, especially when students live in a constantly changing social and cultural landscape. In the context of globalization, the expansion of digital culture, and the dynamics of adolescent identity, character education approaches that are detached from students' cultural realities tend to lose their relevance. This article aims to critically examine Pancawaluya-based ethnopedagogy as an alternative approach to character development in secondary schools. This research uses a literature review method by analytically examining scientific literature discussing ethnopedagogy, character education, and Sundanese cultural values. The results of the study indicate that ethnopedagogy functions not only as a culture-based learning approach but also as an epistemological critique of ahistorical and normative models of character education. Within this framework, Pancawaluya, through its values of cageur, bageur, bener, pinter, and singer, is understood as a holistic value system directly related to the real-life issues of high school adolescents, such as identity formation, social empathy, discipline, and creativity. The discussion reveals a gap between the philosophical depth of Pancawaluya values and the practice of character education in schools, which still tends to be symbolic and fragmented. This article concludes that the integration of ethnopedagogy and Pancawaluya values needs to be positioned as a contextual and sustainable reconstruction of character education paradigms, and provides theoretical and practical implications for the development of local culture-based character education in high schools.

Sustainable Innovation In Legal Dimension: Integration Of Ecoteology As A Foundation Of Green Economy

Triyono Adi Saputro — 2026-03-17

This research aims to analyze the integration of ecotheological values into the framework of sustainable innovation law in order to strengthen the ethical foundation of the green economy. Amidst the global ecological crisis, economic regulations are often trapped in a pragmatic-technocratic approach that overlooks the moral dimension of nature conservation. Using a normative legal research method and a conceptual approach, this study examines the synchronization between the principles of environmental theology and positive legal instruments governing industrial innovation. The research results indicate that current economic laws are still anthropocentric, requiring a paradigm shift thru ecotheological values to create ecocentric policies. This integration is realized in the form of internalizing moral responsibility into the company's legal obligations and protecting natural resources as legal subjects. The research conclusion confirms that eco-theology is not merely religious discourse, but can serve as an axiological foundation for national law in guiding sustainable innovation. Strengthening the legal framework with ecotheological values is crucial for accelerating the transition toward a resilient and just green economy, ensuring sustainability for future generations. Harmonization between spiritual ethics and formal regulations is an absolute prerequisite for creating a green economic ecosystem that is not only profit-oriented but also focused on theological and ecological sustainability.

Building Digital Trust And Intention To Use The Dana Application Through Financial Literacy And Perceived Credibility

Rifky Dhimas Anggoro — 2026-03-17

Rapid digital technology awareness has brought significant shift to community payment behavior, especially Generation Z, whom widely use digital wallets such as DANA. Although the national financial inclusion rate is high, digital financial literacy remains low, this impacts trust and intention to use fintech services. Research should examine the elements that influence of financial literacy and perceived credibility on intention to use the DANA application, with trust as a mediating variable. The study used a quantitative method with 170 respondents in Surakarta and was analyzed using SEM-PLS through SmartPLS. Outcame showed meaning financial literacy and perceived credibility had a positive also significant effect on trust. Trust also had significant impact at intention to use the application. However, financial literacy did not have a significant direct effect on intention to use the application. Conversely, perceived credibility shows a significant direct effect. In addition, trust proves to mediate the relationship on variables, both fully also partially. Investigation it provides theoretical contributions toward study of digital financial behavior and practical recommendations for fintech service providers to improve user literacy and trust.

Analysis Of The Role And Effectiveness Of Qazwa Syariah Fintech In Financing Micro, Small And Medium Enterprises

Gianisa Gianisa — 2026-03-17

This study analyzes the role and effectiveness of Qazwa sharia fintech in supporting Micro, Small, and Medium Enterprises (MSMEs) financing in Indonesia. Islamic fintech is developing as an alternative financing that encourages financial inclusion while still being based on Islamic principles, such as the prohibition of usury and the implementation of a profit-sharing system. This study aims to examine Qazwa's contribution in expanding MSME access to capital, assess the effectiveness of financing mechanisms, and assess its compliance with sharia principles. The research method uses a qualitative descriptive approach by collecting data through literature studies and non-participatory observation of the Qazwa platform's operations. The results of the study show that Qazwa plays an important role in increasing access to financing for MSMEs that have not been served by conventional financial institutions. The implementation of murabahah and mudharabah contracts increases transparency, builds trust between investors and business actors, and supports business sustainability. In addition, the use of digital processes such as electronic Know Your Customer (e-KYC) increases efficiency and accelerates the disbursement of funds, although there are still challenges related to Islamic financial literacy, regulation, and risk management.

Does Electricity Access Moderate The Effect Of Gender Inequality On Economic Growth? Panel Data Evidence From Asean Countries

Bumaman Teodeki Tarigan — 2026-03-17

This study investigates whether electricity access moderates the relationship between gender inequality and economic growth in eight ASEAN countries (Indonesia, Cambodia, Lao PDR, Malaysia, Philippines, Singapore, Thailand, and Vietnam) during 1998–2023. Employing Panel Estimated Generalized Least Squares (EGLS) with Cross-Section Seemingly Unrelated Regression (SUR) as the primary method and Panel Corrected Standard Errors (PCSE) as the alternative, we analyze panel data comprising 208 observations. The dependent variable is GDP growth, while independent variables include the Gender Inequality Index (GII), Access to Electricity (ATE), and their interaction term (GII×ATE). Results from the Panel EGLS Cross-Section SUR model reveal that GII exhibits a negative but statistically insignificant effect on economic growth (coefficient = -4.377, p = 0.622), while ATE demonstrates a negative insignificant relationship (coefficient = -0.066, p = 0.208). The interaction term shows a positive but insignificant effect (coefficient = 0.016, p = 0.850), suggesting that electricity access does not significantly moderate the gender inequality-growth nexus in ASEAN countries during the study period. The PCSE model confirms these findings, indicating robustness of results. These findings contribute to understanding the complex interplay between gender equality, infrastructure development, and economic performance in Southeast Asian economies, offering implications for policymakers seeking to design integrated development strategies.

Explainable Machine Learning For Household Level Prediction Of Sustainable Consumption Behavior

Aliyu Ibrahim Ahmad — 2026-03-17

Sustainable consumption behavior at the household level plays a critical role in addressing environmental challenges associated with increasing resource demand. Understanding the behavioral and lifestyle factors that influence such consumption can support more effective sustainability policies and targeted interventions. This study applies an explainable machine learning approach to predict sustainable household consumption behavior using lifestyle and resource use data. A dataset comprising 499 household respondents was analyzed, including demographic characteristics, environmental awareness, and monthly electricity and water consumption. Sustainable consumption behavior was formulated as a binary classification problem based on sustainability ratings. Logistic Regression and Random Forest models were developed and evaluated using standard classification metrics. The Logistic Regression model achieved an accuracy of 0.79, with balanced precision, recall, and F1-score values, while the Random Forest model demonstrated comparable performance and captured non-linear relationships among variables. Model explainability analysis revealed that environmental awareness, electricity consumption, and water consumption were the most influential predictors of sustainability classification. The findings demonstrate that explainable machine learning can achieve reliable predictive performance while maintaining interpretability, making it suitable for sustainability research, behavioral analysis, and evidence-based policy development.

Implementation Of Word Search Game Through The Emred Approach In Vocabulary Learning For Grade V Students Of SDIT Iqra

Najmiyah Qurrota A’yun — 2026-03-17

This study aims to improve the English vocabulary mastery of fifth-grade students at SDIT Iqra through the use of a Word Search Game based on the EMRED approach (Emmersion, Modelling, Repetition, Exploration, and Demonstration). This research uses the Classroom Action Research (CAR) method with the Kemmis and McTaggart model, conducted in two cycles. The research subjects were 21 fifth-grade students of SDIT Iqra. Data collection techniques included tests, observations, and documentation. The results of the study show that the implementation of the Word Search Game based on the EMRED approach can improve students' vocabulary mastery. This is indicated by an increase in the students'average scores from 65.2 in the pre-cycle to 72.8 in cycle I and 82.4 in cycle II. The percentage of classical completeness also increased from 40% in the pre-cycle to 64% in cycle I and 88% in cycle II. Student activity in learning also showed improvement, marked by increased enthusiasm, active participation, and the students' ability to recognize, understand, and use English vocabulary in the appropriate context. It is concluded that the Word Search Game based on the EMRED approach is effective in improving the English vocabulary mastery of fifth-grade students at SDIT Iqra.

From Credentials to Competencies and Impact: A Systematic Literature Review of The Human Capital Transformation of Education

Fauzan Addinul Jihad — 2026-03-17

The evolution of human capital theory is now facing a critical inflection point, where the legitimacy of formal diplomas is eroded by qualification inflation and the disruption of artificial intelligence, prompting a shift toward proving real impact. This study uses the Systematic Literature Review (SLR) method with the PRISMA protocol, analyzing 9 selected empirical articles from the Scopus database (2020–2026) to map the dynamics of transformation from the credential regime to the competency regime. The results of the study reveal the trend of adopting micro-credentials and "Agency Capital" which is empirically proven to increase professional self-efficacy in a just-in-time manner. However, this transformation is hampered by conservative "market hegemony", where recruitment still prioritizes institutional reputation and a bias of "cultural fit" over technical competence, as well as the risk of epistemological shallowness that traps the workforce in the precarity of "gig qualifications". It is concluded that the current management of human capital is trapped in a structural paradox; pedagogical innovation will not be effective without authentic validation reforms and deconstructions of market biases, which if ignored will only perpetuate "defensive credentials" without substantive social mobility.

Inflation Pressures And International Financial System Dynamics: Evidence From Three High Inflation G20 Economies

Dewi Mahrani Rangkuty — 2026-03-17

Using a simultaneous equation approach, this study examines the international financial system in three G20 member countries with the highest inflation rates, namely Argentina, Turkey, and Russia. The analysis focuses on the interaction between key macroeconomic variables, including inflation, exchange rates, money supply, imports, and interest rates. Secondary data covering the period 2013–2022 were obtained from the World Bank and Trading Economics. A simultaneous equation model was employed as the analytical method, using EViews 12 as the estimation tool. The empirical results indicate that inflation exerts a positive and persistent influence on exchange rate depreciation in the long run across the three countries. In addition, changes in money supply and interest rates significantly affect inflation dynamics and exchange rate stability, while imports contribute to inflationary pressures through higher import prices. These findings highlight the importance of effective and coordinated monetary policy in managing inflation and maintaining exchange rate stability, particularly in G20 countries experiencing high inflation episodes.

Coruption, Democracy And Women’s Political Representation : A Dynamic Panel Study Of Economic Growth In Developing Countries

Ibnu Sukoco — 2026-03-17

This study examines how three key institutional dimensions corruption, democracy and women’s political representation jointly shape economic growth in developing countries. Using annual panel data for 20 developing economies in Asia, Africa and Latin America over 2012–2024, real GDP growth is modelled as a function of corruption, democratic quality, women’s share of parliamentary seats, GDP per capita and foreign direct investment. A dynamic panel System GMM estimator is applied to address endogeneity, reverse causality and unobserved country-specific heterogeneity, with diagnostic tests indicating valid instruments and well-behaved error dynamics. The estimates point to strong growth persistence, implying that institutional shocks have both short-run and cumulative long-run effects on growth trajectories. Higher corruption is associated with lower economic growth, consistent with the view that corruption distorts resource allocation, discourages productive investment and undermines long-run performance. Democracy exerts a negative short-run effect on growth, reflecting transitional costs in partially consolidated democracies marked by political uncertainty and policy conflict. By contrast, women’s parliamentary representation has a positive and statistically significant association with growth, suggesting that more inclusive political institutions improve governance quality and support more growth-enhancing public policies. GDP per capita emerges as an important structural determinant of growth, whereas foreign direct investment does not exhibit a robust direct impact in the baseline specification. Overall, the findings underscore that anti-corruption reforms, carefully managed democratic transitions and stronger representation of women in politics are central to accelerating and sustaining inclusive economic growth in the Global South.

Dynamic Capabilities In Community-Based MSMEs: How Innovation and Collaboration Enhance Business Performance Through Strategic Agility

Hafizh Irsyad Amrullah — 2026-03-17

Community-based Micro, Small, and Medium Enterprises (MSMEs) play an important role in the local economy because they are supported by social networks, collaboration, and a sense of community among business actors. However, MSMEs still face challenges in improving business performance amid a changing environment and dynamic competition. In this context, innovation and collaboration are seen as key factors in strengthening competitiveness, while strategic agility is considered a relevant adaptive capability. This study aims to analyze the influence of innovation and collaboration on MSME business performance and to examine the mediating role of strategic agility in community-based MSMEs at the Ngarsopuro Night Market in Surakarta City. This study uses a quantitative approach with a survey method of 100 respondents who are MSME owners and managers. Data analysis was performed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the help of SmartPLS. The results show that innovation and collaboration have a positive and significant effect on MSME business performance. In addition, innovation and collaboration also have a positive and significant effect on strategic agility. However, strategic agility does not have a significant effect on business performance and does not mediate the relationship between innovation and collaboration on business performance. These findings indicate that in community-based MSMEs, improvements in business performance are driven more by innovation and collaboration directly than through the mechanism of strategic agility.

Global Commodity Price Dynamics On IHSG Return Volatility

Thomas Firdaus Hutahaean — 2026-03-17

The Composite Stock Price Index (IHSG), as the main indicator of the Indonesian stock market, exhibits time-varying volatility that is highly sensitive to external shocks, particularly fluctuations in global commodity prices. This study aims to examine the impact of global gold prices, crude oil prices, and coal prices on the volatility of IHSG returns using the Autoregressive Conditional Heteroskedasticity (ARCH) and Generalized Autoregressive Conditional Heteroskedasticity (GARCH) models. The study employs daily data from January 2015 to December 2024, comprising 2,609 observations. Estimation is conducted using the Maximum Likelihood method under the assumption of normal distribution. The results indicate that, in the mean equation of the GARCH model, global oil prices have a positive and statistically significant effect on IHSG returns, while gold and coal prices do not exhibit significant effects. In the variance equation, both ARCH and GARCH parameters are statistically significant, confirming the presence of volatility clustering and high volatility persistence in the Indonesian stock market. Diagnostic tests based on the ARCH LM procedure reveal no remaining conditional heteroskedasticity in the residuals, indicating that the model is well specified and stable. These findings highlight the dominant role of global oil prices in shaping stock market risk in Indonesia, whereas gold primarily serves as a safe-haven asset and coal exerts a sector-specific influence. This study provides empirical evidence on volatility transmission from global commodity markets to the Indonesian stock market and offers important implications for investors and policymakers in managing market risk.

The Paradox Of Artificial Intelligence In Learning: The Existence Of Technology And The Challenges Of Critical Thinking For High School Students

Surviyana Surviyana — 2026-03-17

This article examines the paradox of Artificial Intelligence (AI) in learning, focusing on the coexistence of technological advancement and the challenges it poses to students' critical thinking at the senior high school level. The study aims to critically analyze how AI is positioned in learning practices and how its use influences students' cognitive processes and critical thinking skills. This research employs a qualitative approach through a literature study (library research), analyzing books, scientific journals, and relevant scholarly publications that discuss AI in education, critical thinking, and contemporary pedagogy. The findings indicate that AI has become a dominant entity in students' learning practices, particularly in completing academic tasks. AI is widely perceived as an efficient and practical tool that provides instant answers and reduces cognitive effort. However, this convenience simultaneously contributes to a shift in learning orientation from knowledge construction to answer consumption. The study reveals a tendency toward cognitive offloading, reduced analytical engagement, and the weakening of epistemic processes such as evaluation, reflection, and argumentation. These conditions illustrate a pedagogical paradox: while AI holds potential as cognitive scaffolding, its unregulated use often substitutes students' reasoning rather than supporting it. The study concludes that the core challenge of AI in education lies not in the technology itself, but in the absence of reflective pedagogical design. Without clear instructional strategies and critical mediation by teachers, AI risks reinforcing instrumental rationality and surface learning. Therefore, this research underscores the need for pedagogical frameworks that position AI as a medium for critical dialogue, metacognitive reflection, and meaningful learning, ensuring its alignment with the fundamental goals of education.

Pencak Silat As An Ethnopedagogical Practice: The Process Of Internalizing Disciplinary Values In Local Sundane Traditions

Iik Hikmayanti — 2026-03-17

This article examines pencak silat in the context of Sundanese society, a social tradition that plays a crucial role in fostering discipline. This study begins with the view that the process of values education does not only occur in formal settings but also develops through collective cultural practices. The aim of this research is to understand how discipline is instilled and passed down through the practice of pencak silat in local Sundanese traditions. This study employed a literature review method, critically reviewing recent literature relevant to pencak silat, Sundanese culture, character education, and ethnopedagogical approaches. The results indicate that discipline in pencak silat is formed through regular practice, adherence to etiquette, and teacher-student relationships that emphasize role models and respect. These values are not taught normatively but develop through habituation and direct experience. The discussion demonstrates that discipline in pencak silat is intertwined with local values such as politeness, responsibility, and togetherness. In conclusion, pencak silat makes a significant contribution to culture-based character education. The impact of this research is expected to enrich the discourse on contextual character education rooted in local traditions.

Family Based Pedagogical Communication In The Context Of Transnational Family: The Kompas Pantura Model For Elementary School Children

Dudung Sulaeman — 2026-03-17

Transnational families are a social phenomenon resulting from the global mobility of the workforce, which impacts the parenting and education patterns of elementary school-aged children. The physical absence of parents demands the presence of family pedagogical communication that is able to maintain learning support, internalization of values, and emotional attachment of children. This study aims to analyze the characteristics of family-based pedagogical communication in the context of transnational families and formulate a relevant conceptual model. The study used a qualitative approach with a critical literature study method based on current studies on transnational families, pedagogical communication, and elementary education. The results show that pedagogical communication in transnational families tends to be instructive, functional, and oriented towards academic control, while the dialogic and emotional dimensions are relatively weak. Dependence on digital media has not fully provided a meaningful pedagogical presence and has given rise to communication fragmentation and value inconsistencies. Therefore, a systematic and values-based pedagogical communication framework is needed. This study offers the KOMPAS–PANTURA Model as a conceptual alternative to strengthen transnational family pedagogical communication. The impact of this research is expected to enrich family pedagogical studies and child education practices in the era of global mobility.

Pedagogical Practice: Efforts To Internalize Character Education Values Based On PPKn In High School

Evy Pratikawati — 2026-03-17

This study examines pedagogical practices in Pancasila and Citizenship Education (PPKn) learning as an effort to internalize character education values in high schools. The purpose of this study is to analyze the forms of pedagogical practices, internalized character values, the process of value internalization, and supporting and inhibiting factors in PPKn learning. The method used is a literature review (library research) through a critical review of books, recent scientific journal articles, and relevant education policy documents. The results indicate that dialogic, reflective, and contextual pedagogical practices enable a more meaningful internalization of character values such as responsibility, tolerance, democratic attitudes, and national awareness. The discussion emphasizes that the role of teachers, humanistic pedagogical relationships, and contextual learning design are key factors for success, despite the challenges of cognitive orientation and social dynamics. This study concludes that strengthening pedagogical practices in PPKn learning is an important foundation for transformative and sustainable character education.

Sociopreneurship Incubation Class for School Dropouts in Bajoe Village Through the Utilization of Sea Shells into Economically Valuable Products

Lisa Rahmadania — 2026-03-17

A sociopreneurship-based business incubation program aims to empower school dropouts in Bajoe Village through skills training in utilizing seashells as raw materials for economically valuable craft products. This initiative was motivated by the high school dropout rate in Bone Regency, particularly in Bajoe Village. This has the potential to lead to unemployment and low quality human resources. This research used a qualitative descriptive approach with community service methods. The program's subjects were 10 school dropouts selected purposively. Data collection techniques included observation, interviews, documentation, and questionnaires. The results showed that participants understood the production and marketing processes for seashell craft products. The program also improved participants' entrepreneurial skills, producing products such as key chains and flower vases ready for offline and online marketing. Based on post-training questionnaires, participants demonstrated increased motivation and readiness to continue their businesses independently. This program demonstrates that sociopreneurship-based training can be an alternative solution for empowering school dropouts through local potential.

The Role Of Financial Literacy Moderation In The Relationship Between Financial Technology And Business Experience On The Financial Performance Of MSMEs

Vivin Afwina Ilya Khilyana — 2026-03-17

This study aims to analyse the influence of Financial Technology and Business Experience on the Financial Performance of MSMEs, with financial literacy as a moderating variable for MSME ownersin the culinary and fashion sectors in Pekalongan City. Sampling in this study used a cluster samplingtechnique to obtain a sample of 100. For data collection, respondents in this study were distributedquestionnaires using a Likert scale. Data management in this study utilised SPSS Version 20. This study found that Financial Technology has no effect on the Financial Performance of MSMEs, while Business Experience has a positive effect on the Financial Performance of MSMEs. On the other hand, Financial Literacy is able to strengthen the relationship between Financial Technology and MSME Financial Performance, but Financial Literacy is not able to strengthen the relationship. The results of this studycan contribute to the government not only providing assistance with tools or technology, but also placing more emphasis on sustainable financial literacy training so that the assistance is right on target.

Multistakeholder Collaboration In Poverty Reduction In Surabaya City To Support The SDGs

Yudiyanto Tri Kurniawan — 2026-03-17

Extreme poverty in Surabaya City is a multidimensional problem that requires sustainable intervention through collaboration between various parties. This study aims to analyze the existing conditions of the Labor-Intensive Program in Surabaya City as a poverty alleviation instrument in support of the Sustainable Development Goals (SDGs). Using a qualitative approach and Edi Suharto's 5P empowerment analysis, this study examines the program's processes of enabling, strengthening, protecting, supporting, and maintaining. The results indicate that the Labor-Intensive Program has successfully utilized unused government assets to create jobs for Beneficiary Families (KPM). The Surabaya City Government has integrated P3KE data through a barcode stickering system to ensure accurate targeting of aid. Functionally, this program has supported the achievement of SDG 1 (No Poverty) by increasing the purchasing power of beneficiaries (KPM) and SDG 8 (Decent Work and Economic Growth) through job creation at the grassroots level. However, the main challenges identified are economic sustainability and a "dependency mentality" on social assistance among beneficiaries. The study concluded that current multistakeholder synergy requires strengthening market protection and maintaining empowerment outcomes so that beneficiaries can achieve long-term economic independence and permanently escape the trap of extreme poverty.

Determinants Of Non-Tax State Revenue In Five Asean Countries: The Mediating Role Of Fiscal Accountability

Murbanto Sinaga — 2026-03-17

This study analyzes the determinants of non-tax state revenue (NTSR) in five ASEAN countries—Indonesia, Malaysia, Thailand, Vietnam, and the Philippines by incorporating fiscal accountability as a mediating mechanism. Using balanced panel data for the period 2018–2023 and applying multiple linear regression and path analysis, the study examines the effects of economic growth, commodity prices, government effectiveness, digital governance, and trade openness on non-tax revenue performance. The results indicate that government effectiveness is the most significant and robust determinant of NTSR, highlighting the central role of institutional capacity in revenue mobilization. Economic growth does not exert a significant direct effect, while commodity prices are negatively associated with NTSR once fiscal accountability is considered, reflecting vulnerability to external price shocks. Digital governance and trade openness do not directly improve non-tax revenue outcomes; however, fiscal accountability functions as a complementary mechanism that enhances the effectiveness of institutional and structural factors. Overall, the findings emphasize that sustainable non-tax revenue mobilization depends primarily on effective governance and accountability frameworks.

The Impact of the 11% VAT Policy on the Economic Welfare of MSMEs

Nadia Aulia Sahla — 2026-03-17

The Value Added Tax (VAT) rate adjustment to 11% is part of Indonesia's national fiscal reform to strengthen state revenue and sustain development financing. However, its implementation has significant economic implications for Micro, Small, and Medium Enterprises (MSMEs) actors who are constrained by limited capital structure, production efficiency, and market bargaining power. This study aims to analyze the implications of the 11% VAT policy on MSMEs actors' economic welfare in Indonesia. A qualitative approach with a Literature Review design was employed, analyzing 16 selected national and international articles indexed in reputable databases (2021-2025). Thematic analysis identified VAT impact patterns on business costs, selling prices, market demand, income, and MSMEs tax administration aspects. Based on Pigou's Welfare Theory and Fiscal Incidence Theory, findings reveal that 11% VAT indirectly increases MSMEs production-distribution costs. Most MSMEs cannot fully shift the tax burden to consumers due to high price sensitivity and local market competition, resulting in backward shifting that compresses profit margins. Price increases also weaken consumer purchasing power, reducing MSMEs' sales volume and causing income instability. This literature study concludes that the 11% VAT significantly and negatively impacts MSMEs actors' economic welfare. Complementary policies are urgently needed, including tax incentives expansion, administrative simplification, and strengthened tax education programs, ensuring state revenue targets balance with MSMEs sector sustainability.

The Effect Of Gold Price Fluctuations, Understanding Sharia Investment, And Inflation On Student’s Interest In Investing In Bank Syariah Indonesia’s Gold Installment Products

Nur kholifah — 2026-03-17

This study aims to examine the effect of gold price fluctuations, understanding of sharia investment, and inflation on students' interest in investing in Bank Syariah Indonesia (BSI) gold installment products in the Greater Solo area. Using a quantitative approach, data collection was conducted through the distribution of questionnaires, and data analysis was performed using validity and reliability tests, classical assumptions, multiple linear regression, t-tests, f-tests, and the coefficient of determination (R²) with the help of SPSS software. This study involved a sample of students who were the main target of sharia investment products. The results show that gold price fluctuations and understanding of Islamic investment have a significant effect on investment interest (p = 0.001 and 0.013, respectively), while inflation has no significant effect (p = 0.172). These findings are in line with the rapid growth of BSI's gold installment program, which recorded a 177.42% YoY growth in financing to IDR 6.4 trillion and an 81% increase in gold customers to 336,000, dominated by the younger generation. Theoretically, these results reinforce the Theory of Planned Behavior (TPB) by confirming the dominance of behavioral and direct market factors over macroeconomic indicators among novice investors. The practical implications for BSI include strengthening sharia literacy and marketing strategies for gold price volatility to increase halal financial inclusion among students.

Implementation Of A Web-Based Health Equipment Store System Using React And Node.JS

Risma Paramesti — 2026-03-17

The rapid development of information technology has encouraged the utilization of web-based systems to improve data management efficiency and transaction processes across various sectors, including the healthcare sector. Manual management of medical equipment stores often leads to several problems, such as transaction delays, difficulties in managing product and inventory data, and limited access to information for customers. These conditions indicate the need for an information system that can support business processes more effectively and in a structured manner. This study aims to implement a web-based medical equipment store system that facilitates product management, sales transactions, and interactions between administrators and customers efficiently. The system development method used in this study is the Waterfall method, which consists of literature study, requirements analysis, system design, implementation, testing, and conclusion stages. The system is developed using a separated front-end and back-end architecture, where React is utilized to build an interactive and responsive user interface, Node.js is employed as the back-end to manage application logic and API services, and MySQL is used as the database management system. The results show that the developed system is able to meet both functional and non-functional requirements and effectively supports online product management and sales transactions. Based on the results of black box testing, all main system features function according to the specified requirements. Therefore, the proposed web-based medical equipment store system is expected to serve as an alternative solution to enhance efficiency in managing and delivering services for medical equipment stores.

The Role Of Corporate Social Responsibility In Improving Work Engagement Through Employee Well Being: Implications For SDGs In The Manufacturing Industry In Surabaya

Siska Putri Nur Pradani — 2026-03-17

This study aims to analyze the effect of Corporate Social Responsibility (CSR) on work engagement through employee well-being in the manufacturing industry in Surabaya. A quantitative approach was employed by collecting data through employee surveys, which were analyzed using PLS-SEM path analysis to examine causal relationships among variables. The results indicate that CSR positively influences employee well-being. Furthermore, employee well-being fully mediates the relationship between CSR and work engagement, while the direct effect of CSR on work engagement is not significant. These findings highlight that CSR programs initiatives are more effective in fostering engagement when they enhance employees’ physical, psychological, and social conditions. Practically, this study suggests that effective CSR implies that well-targeted CSR implementation can strengthen productivity and innovation capacity while also supporting sustainable development through improved employee health, decent work, economic growth, and human capital development.

Businesses for People with Disabilities in the Digital Age:Protected or Neglected? Revitalizing the Law for an Equal Ecosystem

Siti Farhani — 2026-03-17

Digital transformation offers significant economic opportunities, yet disabled entrepreneurs in Indonesia still face the risk of marginalization due to the gap between normative legal guarantees and the reality of digital inclusion. This study aims to analyze the legal and non-legal challenges faced by disabled entrepreneurs in the digital ecosystem, evaluate the effectiveness of the national legal framework (particularly Law No. 8 of 2016), and formulate a legal revitalization model to create an equitable digital ecosystem. Using normative legal research methods through statutory, conceptual, and comparative policy analysis approaches, this study concludes that disabled entrepreneurs are more likely to be "neglected" due to systemic barriers, such as the absence of mandatory legal standards for digital accessibility (WCAG), non-accommodative administrative procedures, vulnerability to cybercrime, as well as stigma and limited access to funding. Critical findings indicate that Law No. 8 of 2016 has not been operationalized into adequate technical regulations for the digital space. Therefore, this study recommends legal revitalization through regulatory harmonization, incentives for digital platforms, and a multi-stakeholder collaborative governance model. This revitalization is an absolute prerequisite for transforming the position of disabled entrepreneurs from "neglected" to "protected" in an inclusive and equitable digital ecosystem.

Influence Of Perceptions Of Ease, Usefulness, And Security On The Decision To Use QRIS

Regita Aulia Eka Sunarya — 2016-03-17

Technology has significantly transformed payment systems, particularly through the adoption of financial technology (fintech) based on digital payments. One of the most prominent fintech innovations in Indonesia is the Quick Response Code Indonesian Standard (QRIS), introduced by Bank Indonesia as a unified national QR-based payment system. QRIS integrates various digital payment applications, enabling transactions to be conducted more efficiently, conveniently, and quickly. Despite the increasing adoption of QRIS, several challenges remain, especially related to users’ perceptions of ease of use, usefulness, and security. This study aims to examine the influence of perceived ease of use, perceived usefulness, and perceived security on students’ decisions to use QRIS as a digital payment method. The study employs a quantitative approach and adopts the Technology Acceptance Model (TAM) as its theoretical framework. Data were collected through questionnaires distributed to university students and analyzed using statistical testing. The results indicate that perceived ease of use, perceived usefulness, and perceived security have a significant effect on students’ decisions to use QRIS. Perceived ease of use encourages adoption because QRIS is easy to learn and operate. Perceived usefulness enhances students’ willingness to use QRIS due to its efficiency, time-saving benefits, and transactional flexibility. Meanwhile, perceived security plays a critical role in building trust, particularly in financial transactions involving personal and financial data. These findings suggest that the successful adoption of QRIS among students is not solely driven by technological advancement but also by users’ confidence and perceived safety. Therefore, strengthening system security, enhancing digital literacy, and increasing public awareness are essential strategies to promote sustainable use of QRIS in the digital economy era.

Emergency Fuel Distribution Strategy in Conditions of Transportation Access Disruption due to Flooding: A Case Study of the Sumatra Region

Revika Shintha Mustika — 2026-03-17

Transportation disruptions caused by flooding in the Sumatra region often lead to the paralysis of fuel distribution, impacting economic stability and emergency services. This study aims to develop a resilient emergency distribution strategy by identifying critical risks and root causes of failure. The methods used are the integration of Failure Mode and Effect Analysis (FMEA) to determine risk priorities through Risk Priority Number (RPN) and Fault Tree Analysis (FTA) to track the root causes of technical and managerial failures. The results of the study show that seven risk indicators exceed the Critical Value of the average Total RPN Value of 186,89, with the highest risks being in the Fuel Distribution Infrastructure (252.93) and Main Line Vulnerability (226.38). FTA analysis confirmed that dependence on satellite connections in blank spot areas and bureaucratic obstacles were the main factors hindering distribution. As a solution, a Risk Response Plan was developed, which includes:1) Preventive Action through automatic data synchronization (Digital Ground Checking) and a Green Route MoU; 2) Mitigation through the provision of an alternative fleet (4x4 and ships) with a standby contract system; and 3) Corrective Action in the form of mobilizing heavy equipment and a rapid recovery team. This study provides a strategic framework for maintaining regional energy security even when land infrastructure is completely disrupted.

LQ45: How Volatile Are Stock Prices In The Post-Pandemic Period?

Anantia Putri Maharani — 2026-03-17

This research aims to analyze the effect of profitability and capital structure on the stock prices of companies included in the LQ45 index on the Indonesia Stock Exchange during the 2022–2024 period. The LQ45 index was selected because it consists of companies with high liquidity and large market capitalization that attract strong investor attention. Profitability is measured using Earnings Per Share (EPS), while capital structure is measured using the Debt to Equity Ratio (DER). Both indicators are used because they reflect a company’s ability to generate profits and manage its financing sources. This research applies a quantitative approach using secondary data obtained from annual financial statements and stock price data. The sample was determined through purposive sampling, resulting in 28 companies with a total of 84 observations. The analysis was conducted using multiple linear regression after the model satisfied the classical assumption tests. The results indicate that EPS has a positive effect on stock prices, meaning that higher earnings per share tend to be positively interpreted by investors. DER also shows a positive effect on stock prices, suggesting that, in the context of LQ45 companies, the use of debt may be perceived as a financing strategy that supports growth. Overall, these findings confirm that fundamental indicators remain important in explaining stock price movements and are relevant for investment decision-making.

Corporate Governance And Financial Performance Of Banks In Indonesia After The Covid-19 Pandemic

John Simon Purba — 2026-03-17

This study aims to analyze the effect of corporate governance mechanisms on the financial performance of banks in Indonesia during the post-COVID-19 pandemic recovery period from 2021 to 2024. Corporate governance mechanisms are proxied by the size of the board of directors, the proportion of independent commissioners, and the number of audit committees, while financial performance is measured using return on assets (ROA). This study uses a quantitative approach with multiple linear regression on 36 firm-year observations from nine conventional commercial banks listed on the Indonesia Stock Exchange. The test results show that corporate governance mechanisms simultaneously have a significant effect on ROA. Partially, the size of the board of directors has a positive and significant effect on financial performance, while the number of audit committees has a negative and significant effect. On the other hand, the proportion of independent commissioners does not show a significant effect on ROA. These findings indicate that the effectiveness of banking governance is not solely determined by the fulfillment of formal structures, but rather depends on the quality of functions and efficiency of supervision. This study provides empirical contributions to the literature on banking corporate governance in developing countries, particularly in the post-pandemic recovery phase, and serves as input for regulators and bank management in strengthening governance practices that are oriented towards performance, stability, and long-term sustainability.

Framing Climate Change News In Indonesian Online Media: Nvivo Based Qualitative Analysis

Wicitra Dewanggana Prasetyanto — 2026-03-17

This study aims to analyze the framing of news about climate change in Indonesian online media by identifying the types of framing, the actors, the news tone, and the temporal dimension used. This research uses a qualitative approach, supported by NVivo software. The data are news articles from several national online media th, selected purposively and then coded using a deductive-inductive coding approach. The study's findings are news related to climate change, framed within the disaster-within-a-disaster framework. Most economic narratives in the news feature government officials and experts, while the public is portrayed as the affected party. The tone of the news is generally optimistic and solution-oriented, and it emphasizes its impacts. These findings more clearly indicate that the media not only represent climate change as an environmental crisis but also as a development and strategic policy issue. This research is expected to enrich the study of enriched media in Indonesia. In addition, it can encourage Indonesian media research to strengthen the media's role as a source of information for adaptive policy responses to climate change.

The Effect Of Online Presentation Using Zoom On Students’ Public Speaking Skills

Wawat Srinawati — 2026-03-17

This study aims to examine the effect of online presentations using Zoom on the public speaking skills of third-semester students of the English Education Department. The study employed a quantitative approach using a quasi-experimental research design. Zoom was utilized as the main platform for online presentations, incorporating features such as video conferencing, screen sharing, and live interaction. The development of digital communication technology has significantly influenced teaching and learning practices in higher education, particularly in improving students’ public speaking skills. Online presentation platforms such as Zoom are increasingly used as learning media in speaking courses. However, the effectiveness of online presentations using Zoom in enhancing students’ public speaking skills still needs to be investigated. The participants of this study were third-semester students who had similar academic backgrounds and learning conditions. The results show that online presentations using Zoom have a positive effect on students’ public speaking skills, particularly in terms of confidence, fluency, pronunciation, and audience engagement. These results indicate that the findings are consistent with the use of technology-supported learning in developing speaking performance. In conclusion, online presentations using Zoom can effectively improve students’ public speaking skills. Therefore, it is recommended that lecturers integrate Zoom-based online presentations as part of instructional strategies in public speaking courses.

Literature Review: Implementation Of PjBL In Instilling The Character Of Tolerance Of Elementary School Students In Social Studies Learning

Intan Restu Agustri — 2026-03-17

Instilling the character of tolerance in elementary school students has become an urgent necessityin addressing social, cultural, and student background diversity. One learning model consideredeffective in developing tolerance character is Project Based Learning (PjBL). This article aims toconceptually and empirically analyze the implementation of PjBL in fostering tolerance characteramong elementary school students through a literature study approach. The method used is asystematic literature review of various scientific sources derived from research findings, books, andrelevant academic journals published within the last ten years. The results of the review indicate thatPjBL promotes social interaction, cooperation, empathy, and respect for differences throughcollaborative project activities. The processes of discussion, joint problem-solving, and roledistribution within projects provide opportunities for students to learn to value others’ opinions.Based on the literature findings, the Project Based Learning (PjBL) model contributes not only tocognitive development but also to the formation of tolerance character in elementary school students.

The Effect Of Service Excellence And Brand Image On Customer Satisfaction And Loyalty In Shopee Delivery Service Users In KC Kediri

Khoirul Auliya Lubis — 2026-03-17

The success of delivery services in the e-commerce ecosystem is no longer determined solely by the speed of distribution, but by the ability of service providers to build a positive perception and consistent service experience in the eyes of customers. In the context of PT Pos Indonesia's partnership with the Shopee platform, this study examines how service quality and brand image contribute to the formation of customer satisfaction and its impact on the dedication of delivery service users at the Kediri Branch Post Office. This research was designed with a quantitative approach through a survey of 300 respondents who were selected purposively based on the experience of Shopee delivery service users. Primary data was obtained through a questionnaire and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) which was processed using SmartPLS4 software. Obtained from the results of deepening the material that refers to service quality and brand image, it plays a significant role in increasing customer satisfaction. Customer satisfaction has proven to be a major driver in supporting the loyalty of delivery service users. In addition, the quality of service has a direct contribution to customer retention, and the brand image does not show an essential direct impact. Nonetheless, customer satisfaction serves as an effective link in bridging the impact of service quality and brand image on customer loyalty. These findings confirm that the service quality improvement strategy that refers to customer experience is an important component to strengthen loyalty to e-commerce-based delivery services at the Kediri Branch Post Office.

The Utilization Of Artificial Intelligence (AI) Technology In Learning: A Systematic Review

Achmad Dudin — 2026-03-17

This article examines the utilization of Artificial Intelligence (AI) technology in learning, focusing on six main aspects: adaptive learning personalization, real-time student performance analysis, interactive automated learning, language learning assistance, development of critical analytical skills, and enhancement of flexible learning resource availability. The study was conducted through a systematic review, synthesizing selected studies from 2013–2025, including UNESCO reports and implementations in Indonesia and other countries. Findings reveal that AI positions students at the center of the learning process, optimizing individual potential through instant feedback, innovative content such as chatbots and simulations, and early detection of learning issues. Although over 70% of global institutions have adopted AI since 2023, challenges like dependency, ethical usage, and reduced independence necessitate teacher supervision and responsible integration. These findings affirm that AI revolutionizes education to be more personalized, inclusive, and effective, with recommendations for teacher competency training to achieve optimal human-machine collaboration.