Research Horizon (e-ISSN: 2807-9531; p-ISSN: 2808-0696) is an open-access international journal that ensures a rigorous and efficient peer-review process. Published by Lifescifi Akademia Utama, the journal is dedicated to fostering interdisciplinary research across the social sciences and humanities. It provides a platform for academics, scholars, and researchers from diverse backgrounds to share valuable research findings and insights. By promoting collaboration and dialogue, Research Horizon aims to unlock a broad range of opportunities for knowledge exchange. The journal welcomes contributions that offer useful insights, empirical findings, or conceptual discussions across a range of business, management, law, social sciences and interdisciplinary topics. Research Horizon provides a valuable platform for researchers and practitioners to share their work and engage with broader academic and professional communities.
Determinants of Quiet Quitting among Generation Z Employees: The Mediating Effect of Employee Well-Being
In the logistics industry’s transformation, human resource challenges have emerged as quiet quitting, particularly among Generation Z workers. This study aims to analyze the influence of quiet firing, perceived organizational support, and psychological capital on quiet quitting levels, with employee well-being as a mediating variable. This study employs a quantitative approach, using a sample of 300 permanent Generation Z employees in port service companies selected through purposive sampling. Data were analyzed using covariance-based SEM with LISREL 8.80. The results show that quiet firing has a significant positive effect on quiet quitting behavior through the mechanism of eroding employees’ psychological resources. Conversely, perceived organizational support and psychological capital are proven to have a positive influence on enhancing employee well-being. A significant finding in this study indicates that psychological capital does not have a direct effect on suppressing quiet quitting, but rather through partial mediation by employee well-being. Furthermore, psychological capital is proven to be the strongest personal factor capable of mitigating quiet quitting tendencies. These findings imply that port management needs to integrate managerial transparency with psychological capacity building to achieve performance sustainability within the global logistics chain.
Copyright (c) 2026 Asyip Abdul Mu’iz Annasihi, Muhammad Irfan Syaebani https://creativecommons.org/licenses/by-sa/4.0/
The Influence of Digital Happiness, Ease of Access, Transaction Security, and Feature Innovation on Digital Loyalty
The rapid development of digital technology has transformed the banking industry, particularly through the emergence of mobile banking services that enable users to conduct financial transactions more efficiently and conveniently. As competition among digital banking platforms intensifies, understanding the factors that influence customer loyalty has become increasingly important. This study aims to examine the influence of digital happiness, ease of access, transaction security, and feature innovation on digital loyalty among mobile banking users. This research employed a quantitative approach using a survey method. Data were collected from 412 mobile banking users through structured questionnaires. The data were analyzed using multiple linear regression analysis to examine the relationships between the independent variables and digital loyalty. The results show that digital happiness, ease of access, transaction security, and feature innovation have positive and significant effects on digital loyalty. These findings suggest that both emotional factors (digital happiness) and functional factors (ease of access, security, and innovation) play important roles in enhancing digital loyalty. Therefore, banking institutions should focus on improving user experience, strengthening transaction security, and continuously developing innovative features to maintain long-term relationships with customers in the digital banking environment.
Copyright (c) 2026 Muhammad Awaluddin, Gunadi Dwi Hantoro https://creativecommons.org/licenses/by-sa/4.0/
Internationalization of Indonesian Eco-Print Batik: Drivers, Barriers, and Global Market Opportunities
This study aims to systematically map and analyze the drivers, barriers, and global market opportunities in the internationalization process of Indonesian eco-print batik. This research employs a systematic literature review based on the PRISMA protocol, searching global databases from the last decade. From an initial pool of 650 articles, we ultimately selected 12 final articles for synthesis in analyzing the sustainability behavior of this creative industry. Analysis indicates that the primary drivers of internationalization are increasing global consumer awareness of green products, unique and authentic cultural motifs, and the emerging adoption of clean production technologies such as natural dyes and automated steam engines. However, the process faces significant hurdles, including low market awareness of local brands, strict compliance with international green industry standards, logistical inefficiencies, and limited digital marketing competencies among MSMEs. On the other hand, global market opportunities are expanding, particularly in Europe (such as Austria, Finland, and Norway) and the Middle East, through the use of global e-commerce platforms and effective digital branding strategies. This study concludes that the internationalization of Indonesian eco-print batik necessitates synergy between local wisdom-based product innovation and the adaptation of digital marketing strategies.
Copyright (c) 2026 Prayogo Kusumaryoko, Sudarmiatin Sudarmiatin, Heri Pratikto https://creativecommons.org/licenses/by-sa/4.0/
Job Satisfaction and Stress as Determinants of Employees’ Turnover Intention in Yogyakarta
High turnover intention among employees of Bale Ayu Restaurant Yogyakarta is reflected in frequent resignations and fluctuations in workforce numbers, a condition assumed to be influenced by both internal employee factors and the work environment. The study aims to analyze the effect of job satisfaction and job stress on employee turnover intention. This research adopts a quantitative approach using a causal associative method with SPSS 22 as the data analysis tool. The population consists of all 60 employees of Bale Ayu Restaurant Yogyakarta, and a saturated sampling technique was applied, in which the entire population was used as the sample. Data were obtained through questionnaires measured using a Likert-type scale. The findings indicate that job satisfaction has a statistically significant negative relationship with turnover intention, suggesting that employees who experience higher levels of satisfaction are less likely to intend to leave the organization. In contrast, job stress shows a significant positive relationship with turnover intention, meaning that increased work-related stress raises employees’ intentions to resign. When examined jointly, job satisfaction and job stress are found to have a significant combined effect on turnover intention among employees of Bale Ayu Restaurant Yogyakarta.
Copyright (c) 2026 Nila Puspita Riyandani, Yenni Kurnia Gusti https://creativecommons.org/licenses/by-sa/4.0/
Constructing Patient Trust in Hospital Administrative Services: A Symbolic Interactionist Perspective on Staff-Patient Communication
Patient trust constitutes a foundational element in the delivery and outcomes of healthcare services, influencing how individuals engage with providers, adhere to treatments, and sustain long-term relationships with health systems. This study aims to examine the multidimensional nature of patient trust by focusing on four interconnected themes: interaction quality and symbolic communication, communicative trust mechanisms, organizational and administrative factors, and continuity of care. This study employs a qualitative descriptive design to examine the multidimensional nature of patient trust by synthesizing evidence from eleven peer-reviewed studies. Findings reveal that trust is not a static condition but rather an emergent, relational process shaped by verbal and non-verbal exchanges, biomedical rituals, institutional responsiveness, and interprofessional coordination. Healthcare providers’ communicative competence, empathy, and consistency of presence were identified as primary trust enablers, whereas fragmented care pathways, poor information exchange, and administrative inefficiencies were recurring barriers. The study contributes theoretically by applying symbolic interactionism and communicative action to explain how meaning is co-constructed in therapeutic encounters. It also highlights the need for trust-oriented communication training, patient-centered administrative redesign, and digitally supported care coordination, while enriching the literature on relational healthcare quality by bridging interpersonal dynamics and systemic factors through a holistic thematic synthesis.
Copyright (c) 2026 Namira Azzahra https://creativecommons.org/licenses/by-sa/4.0/
The Effect of Employee Training and Development on Employee Performance
Human resources are one of the most essential assets within an organization that must be effectively managed to enhance performance and achieve organizational objectives. This study examines the importance of enhancing employee performance, which continues to experience issues related to punctuality, service quality, and employee initiative. The research employs a quantitative approach using a causal-associative method and is analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the support of SmartPLS 3.2.9 software. The population consists of all 60 employees, with a saturated sampling technique applied so that the entire population serves as the sample. Data were collected via a structured questionnaire utilizing a Likert scale. The results indicate that training exerts a positive and significant effect on employee performance, employee development has a positive and significant impact on performance, and, simultaneously, training and development collectively exert a positive and significant influence on employee performance. The implications of this study highlight the importance for organizations to design and manage training and development programs in a continuous and integrated manner, ensuring employees are equipped not only to meet current job demands but also to take on greater responsibilities in the future.
Copyright (c) 2026 Putri Wulansari, Muhammad Mathori https://creativecommons.org/licenses/by-sa/4.0/
Strengthening Gastronomic Tourism in Surakarta City through a Google Earth-Based Tourism Route Model
Besides being a city of culture, Surakarta is also known for its culinary delights. Many tourists come to Surakarta simply to enjoy its culinary delights. Recent developments in tourism have shifted tourist preferences beyond simply enjoying the culinary delights to gastronomic tourism. This study aims to identify the authentic gastronomy of Surakarta and develop a system for developing a gastronomic tourism itinerary in Surakarta, making it easier for tourists to plan their own gastronomic tourism itinerary. The research method employed a qualitative approach. Data collection involved tourists or food connoisseurs in Surakarta, cultural experts, tourism entrepreneurs, and tourism associations in Surakarta. Data collection used a questionnaire to determine tourist preferences for Surakarta’s gastronomy. This was followed by interviews with cultural experts, observation, and documentation. FGDs were conducted with several tourism organizations in Surakarta to obtain input on previous results. The results of this research provided data on authentic food, snacks, and restaurant locations that serve these dishes, which were then compiled into a web-based system that can be accessed by anyone in Surakarta City. The impact is a Surakarta gastronomic database that can be used as a guide for gastronomic tourists and can be developed for other destinations.
Copyright (c) 2026 Erna Sadiarti Budiningtyas, Yeremia Victor Rondonuwu https://creativecommons.org/licenses/by-sa/4.0/
The Effect of Compensation and Work Environment on Employee Performance
Human resources constitute a strategic asset that plays a vital role in the sustainability and success of an organization, with employee performance serving as a key indicator of effective HR management. This study aims to analyze the effect of compensation and work environment on employee performance, both partially and simultaneously. A quantitative research design with an associative approach was employed, involving all 55 permanent employees as respondents using a saturated sampling technique. Data were collected through structured questionnaires and direct observation and analyzed using multiple linear regression and statistical assumption tests with SPSS. The findings reveal that both compensation and work environment, individually and simultaneously, have a significant positive effect on employee performance. Adequate and fair compensation enhances employee motivation, satisfaction, and loyalty, while a supportive, safe, and comfortable work environment improves focus, efficiency, and work engagement. The practical implication is that organizations should implement competitive and equitable compensation systems and cultivate a conducive work environment to optimize employee performance and achieve strategic organizational objectives. In conclusion, effective management of internal organizational factors is essential for maximizing employee productivity, motivation, and effectiveness.
Copyright (c) 2026 Atarnis Cahaya Lombu, Yunita Fitri Wahyuningtyas https://creativecommons.org/licenses/by-sa/4.0/
Marketing Innovation Linking Digital Marketing, Strategy, and MSME Performance in Jakarta
This study aims to examine the effects of digital marketing and marketing strategy on the marketing performance of MSMEs, while investigating whether marketing innovation mediates these relationships within a government-operated digital procurement platform. A quantitative explanatory research design was employed. Data were collected through a survey of 369 MSMEs actively registered on the E-order platform managed by the Jakarta Provincial Procurement Service Agency. The data were analyzed using SmartPLS 4 to assess both direct and indirect relationships among the constructs. The findings reveal that digital marketing has a positive and significant effect on marketing innovation and marketing performance. Marketing strategy also shows a strong and significant direct influence on marketing performance and emerges as the most dominant determinant. However, marketing innovation does not significantly affect marketing performance and does not mediate the relationships between digital marketing, marketing strategy, and marketing performance. The results suggest that, within institutionally regulated digital procurement environments, MSME marketing performance is driven primarily by direct strategic execution and effective utilization of digital marketing capabilities rather than innovation-based mechanisms. These findings provide practical insights for MSME managers and policymakers in designing more effective digital marketing and strategic support programs.
Copyright (c) 2026 Adittya Budiman, Yudi Supriadi https://creativecommons.org/licenses/by-sa/4.0/
Blue Certificate as a Public Policy Innovation in Sustainable Coastal Destination Management in Bali
Mass tourism in Bali has severely degraded coastal environments, underscoring the need for sustainable policy innovation. This study aims to comprehensively analyze Blue Certificates as a public policy innovation designed to address these challenges. Using a systematic narrative literature review method with a policy analysis framework, this article synthesizes findings from relevant academic literature between 2019-2024. The results of the analysis show that Blue Certificates are an adaptive policy response that is in line with the global trend of using environmental certification instruments to encourage sustainable tourism practices. The review found that the effectiveness of these certifications does not depend solely on their technical design, but is crucially determined by their ability to be integrated in a collaborative governance ecosystem, involving governments, the private sector, and indigenous villages. It was also found that there is a significant gap in the literature related to empirical studies that specifically evaluate the impact of the implementation of Blue Certificates in Bali. In conclusion, the Blue Certificate has the potential to be an important instrument for the standardization of sustainable practices, but its success as a policy innovation depends on strengthening multi-stakeholder governance mechanisms and integrating them into more holistic coastal management strategies.
Copyright (c) 2026 Putu Bagus Wisnuwardhana https://creativecommons.org/licenses/by-sa/4.0/
Social Media Recruitment and Generation Z Job Application Intentions: The Mediating Effect of Employer Branding
The swift evolution of digital technology has transformed hiring methods, with Generation Z placing greater dependence on social media for job-related information. This research seeks to investigate how social media functions as a recruitment instrument on Generation Z’s willingness to seek employment and to explore the mediating influence of employer branding within this context. This study utilized a quantitative method through a survey approach by distributing questionnaires to participants identified as Generation Z. The sampling method employed was purposive sampling, involving a total of 100 respondents. The gathered data were assessed through Structural Equation Modeling utilizing the Partial Least Squares method. The findings show that using social media for recruitment positively and significantly influences Generation Z’s desire to seek employment. Moreover, employer branding positively impacts the intention to apply for jobs. The mediation analysis indicates that employer branding partially mediates the connection between social media recruitment and the job application intention of Generation Z. These results indicate that organizations need to refine their recruitment strategies via social media and cultivate a robust employer brand to improve their appeal to young job applicants.
Copyright (c) 2026 Putry Aliyya Bassitha, Muhammad Mathori https://creativecommons.org/licenses/by-sa/4.0/
The Effect of Human Resources, Financial Literacy, Financial Management, and Access to Capital on MSME Financial Performance
Micro, Small, and Medium Enterprises (MSMEs) are crucial for economic growth and employment, yet many in North Ternate District face challenges such as limited resources, uneven managerial skills, and restricted access to capital, making competency development essential for sustainable financial performance. This study examines the key factors influencing MSME financial performance, including human resources, financial literacy, financial management, and access to capital. Data were collected using a quantitative approach from 88 MSME actors through structured questionnaires and analyzed using multiple linear regression with SPSS version 27. The results show that human resource capability does not have a significant impact on financial performance, while financial literacy, effective financial management, and access to capital positively and significantly contribute to improving financial outcomes. The findings provide practical implications for policymakers and MSME practitioners. By strengthening financial literacy programs, promoting sound financial management practices, and facilitating easier access to capital, stakeholders can support the sustainable growth of MSMEs. This study also contributes to the academic literature by highlighting the critical factors beyond human resources that drive MSME success and offering actionable insights for regional economic development.
Copyright (c) 2026 Bakri Soamole, Mohammad Khotib https://creativecommons.org/licenses/by-sa/4.0/
Characteristics, Microbiological, and Management Outcomes of Acute Cholangitis Patients in Hospital Settings
Acute cholangitis is a serious condition caused by cholestasis and biliary tract infection due to biliary stenosis, which carries a high risk of morbidity and mortality if not treated promptly. This study aimed to describe the characteristics of patients with acute cholangitis during the period January 2020–June 2021. The study used a descriptive observational approach with a cross-sectional design, utilizing secondary data obtained from patients’ medical records. A total of 71 patients were identified, consisting of 7 patients with mild acute cholangitis, 40 patients with moderate severity, and 24 patients with severe conditions. The most commonly isolated bacteria were Staphylococcus haemolyticus (17%), Escherichia coli (16%), and Staphylococcus hominis (15%). Antibiotic sensitivity testing showed that vancomycin and linezolid were the most effective antibiotics (12% each), followed by chloramphenicol (11%). The most frequently performed procedures were open cholecystectomy (44%) and Percutaneous Transhepatic Biliary Drainage (PTBD) (29%). In conclusion, acute cholangitis requires prompt and comprehensive management, including fluid resuscitation, targeted antibiotic therapy based on culture results, and appropriate surgical intervention to reduce complications and improve patient outcomes.
Copyright (c) 2026 Satriya Kelana https://creativecommons.org/licenses/by-sa/4.0/
In Vitro Evaluation of Bacillus subtilis and Pseudomonas fluorescens Against Klebsiella variicola in Kepok Banana
Bacterial wilt represents a major constraint in the cultivation of Kepok banana (Musa paradisiaca L.) in East Nusa Tenggara, and recent identification of Klebsiella variicola as the causal agent indicates a potential emerging threat to production sustainability. This study aimed to evaluate the antagonistic potential of Bacillus subtilis and Pseudomonas fluorescens against K. variicola under in vitro conditions. The experiment was arranged in a Completely Randomized Design with five treatments, including control groups, single antagonistic bacteria, and their combination, using a dual culture assay with the paper disc method. The results demonstrated that Bacillus subtilis exhibited the highest inhibitory activity, followed by the combination treatment and Pseudomonas fluorescens, while no inhibition was observed in the negative control. The superior performance of Bacillus subtilis is associated with its ability to produce antibacterial metabolites, particularly lipopeptides that disrupt pathogen cell structures. In contrast, Pseudomonas fluorescens inhibited pathogen growth through siderophores and toxic compounds, although with lower effectiveness. The combination treatment did not produce a synergistic effect, likely due to microbial competition. These findings suggest that Bacillus subtilis holds strong potential as an environmentally friendly biological control agent. Further in vivo studies are required to validate its effectiveness under field conditions.
Copyright (c) 2026 Graciella Luise Laoth, Gusti Ngurah Alit Susanta Wirya, I Gede Rai Maya Temaja https://creativecommons.org/licenses/by-sa/4.0/
The Incidence of Surgical Site Infection and the Implementation of Prophylactic Antibiotic Use in General Surgery Patients
Surgical Site Infection (SSI) occurs within 30 days after surgery or 90 days with an implant. Prophylactic antibiotics prevent SSI by reducing bacterial contamination, but misuse can increase infection risk and antibiotic resistance. This study aims to assess the incidence of SSI, types of surgery (clean or clean-contaminated), indications, and appropriateness of prophylactic antibiotics, and adherence to clinical guidelines. A retrospective observational design was used, analyzing secondary data at the General Surgery Clinic from March to June 2025. Adult patients (≥18 years) who received prophylactic antibiotics were included. Findings showed most patients were male, aged 18–25 and 46–55 years. Cefazolin was the most commonly used antibiotic (82.76%), followed by ceftriaxone (17.24%), primarily administered intravenously within 30 minutes before incision. Prophylactic antibiotic use was appropriate in 82.76% of cases, though timing adherence was low (35.63%). SSI incidence was 2.3%, occurring in both clean and clean-contaminated surgeries, with cases linked to ceftriaxone misuse. The study highlights the importance of stricter adherence to prophylactic antibiotic protocols, particularly regarding timing, to further reduce SSI risk.
Copyright (c) 2026 Ricky Wibowo https://creativecommons.org/licenses/by-sa/4.0/
Strengthening Hajj Governance in Indonesia: Regulatory Challenges, Implementation Gaps, and Consumer Protection Strategies
Hajj, as one of the pillars of Islam, holds significant religious and social significance for Indonesian Muslims, yet its governance faces complex challenges related to regulation, health, finance, and pilgrim protection. This study aims to systematically examine the regulatory framework for Hajj protection in Indonesia and identify implementation gaps and interrelationships between policies. This study employed a systematic literature identification and mapping approach based on Scopus-indexed publications for the 2019–2024 period, analyzed through qualitative synthesis and concept mapping. The results indicate that Hajj protection in Indonesia is regulated through a multi-layered framework encompassing ministerial regulations, national laws, and institutional arrangements, particularly PMA Number 29 of 2015 and Law Number 8 of 2019. However, the findings also reveal significant gaps in implementation, including limitations in controlling repeat Hajj pilgrimages, weak institutional coordination, a lack of transparency in the management of Hajj funds by the Hajj Fund Management Agency, and inconsistencies in oversight and compliance with health standards. The study concludes that strengthening regulations, increasing oversight, and developing public awareness are key strategies to improve the effectiveness of Hajj protection.
Copyright (c) 2026 Muchammad Shidqon Prabowo https://creativecommons.org/licenses/by-sa/4.0/
Decoding Loyalty: A Bibliometric Analysis of the Path from Coffee Consumption to Brand Commitment
This study aims to conduct a bibliometric analysis to map trends, cognitive structure, and thematic developments of research on the relationship between consumer behavior, which includes purchase decisions, and the achievement of brand commitments in the Coffeeshop industry. The data was collected from the Scopus database using a combination of the keywords brand loyalty and coffee shop. A total of 170 documents published from 1999 to 2025 were analyzed using VOSviewer. Bibliometric analysis shows that research on loyalty in the coffee shop industry has attracted attention, as evidenced by the significant surge in publications since 2015. In terms of contributors, institutions from South Korea and the United States are the main contributors to literature, while Indonesia occupies the third largest position internationally. In terms of this theme, it is identified that the research is now beyond conventional managerial issues with a shift in attention to integrating the latest contextual factors, such as social media, pandemics, and trust into loyalty models. Fundamentally, loyalty has evolved from just a repeat purchase to a deep psychological commitment driven by customer experience, brand value alignment, and eco-friendly practices. These discoveries serve as an important strategic basis for business actors in a highly competitive market.
Copyright (c) 2026 Nur Afifah M. Z, Tony Wijaya, Penny Rahmawaty https://creativecommons.org/licenses/by-sa/4.0/
The Effect of Whistleblowing and Supervisory Professionalism on Fraud Prevention with Organizational Culture as Moderating Variable
This research is motivated by the high potential and cases of fraud in Village Credit Institutions (Lembaga Perkreditan Desa/LPD) despite the implementation of various internal control mechanisms, so it is necessary to understand the factors that influence fraud prevention. This study aims to analyze the influence of the whistleblowing system and the professionalism of the supervisory board on fraud prevention, as well as to test the moderating role of organizational culture based on Tri Kaya Parisudha. The method used is a causal quantitative approach with a purposive sampling technique on 212 respondents. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the whistleblowing system, the professionalism of the supervisory board, and organizational culture have a positive and significant effect on fraud prevention. However, organizational culture was not proven to moderate the relationship between the independent variables and fraud prevention. In conclusion, fraud prevention is more effectively achieved through a combination of formal mechanisms and a strong organizational culture, although the interaction of the two does not always significantly reinforce each other.
Copyright (c) 2026 Putu Anisa Gayatri, Putu Sukma Kurniawan, Made Aristia Prayudi https://creativecommons.org/licenses/by-sa/4.0/
The Relationship between Job Demands and Work Engagement among Employees
This study is grounded in the importance of work engagement in enhancing employee performance, as well as the observed phenomenon of low engagement potentially influenced by job demands. The objective of this research is to examine the relationship between job demands and work engagement among employees. A quantitative approach with a correlational design was employed, involving 110 employees selected through a total sampling technique. Data were collected using Likert-scale questionnaires measuring job demands and work engagement, and subsequently analyzed using the Pearson Product-Moment correlation method. The findings indicate a significant negative relationship between job demands and work engagement, suggesting that higher job demands are associated with lower levels of employee engagement. Additionally, most employees demonstrated high levels of work engagement alongside relatively low to moderate job demands, indicating that existing work demands remain within manageable limits. The implications of this study highlight the importance of effectively managing job demands to foster higher levels of employee engagement. In conclusion, appropriate regulation of job demands plays a crucial role in maintaining and enhancing work engagement, which in turn contributes to improved productivity and overall organizational performance.
Copyright (c) 2026 Mukhaira El Akmal, Adinda Ulina Siahaan, Jamar Gitari Yapen, Astria Gres Naibaho, Muhammad Zidan Yusra Malay, Rianda Elvinawanty https://creativecommons.org/licenses/by-sa/4.0/
The Effect of Education Level, Actor Perception, and Accounting Understanding on the Implementation of SAK-EMKM
The implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK-EMKM) is crucial for enhancing financial transparency and management, yet the determinants of its successful adoption remain unclear. This study aims to examine the direct and simultaneous influence of business actors’ education level, perceptions, and accounting understanding on the implementation of SAK-EMKM. A quantitative approach was employed, with data collected from culinary MSME owners using structured questionnaires. Multiple regression analysis was conducted to assess the influence of the independent variables on SAK-EMKM implementation. The findings reveal that education level does not significantly affect implementation, while both business actors’ perceptions and accounting understanding have a positive and significant effect, with accounting understanding being the most dominant factor. The study also indicates that these three variables collectively contribute substantially to successful implementation. These results suggest that enhancing practical accounting knowledge and fostering positive perceptions toward financial reporting are more effective strategies than solely focusing on formal education. The study contributes to the literature by highlighting the key determinants of SAK-EMKM adoption in MSMEs and provides practical guidance for policymakers, training institutions, and business support programs aiming to improve financial management practices among culinary MSMEs.
Copyright (c) 2026 Muhammad Rizal Faiz, Zulkifli Zulkifli https://creativecommons.org/licenses/by-sa/4.0/
The Effects of Entrepreneurial Marketing on Business Performance through Competitive Advantage and Product Innovation
MSMEs play a crucial role in Indonesia’s economy, with batik representing a culturally and economically significant sector that contributes to growth, employment, and regional industrial competitiveness. The objective of this study is to analyze the effect of entrepreneurial marketing on business performance, competitive advantage, and product innovation, as well as to examine the mediating roles of competitive advantage and product innovation. This research employs a quantitative approach using the SEM-PLS method. Data were collected through questionnaires. The results indicate that entrepreneurial marketing has a positive and significant effect on business performance, competitive advantage, and product innovation. However, both product innovation and competitive advantage do not have a significant effect on business performance. Furthermore, competitive advantage and product innovation are not proven to mediate the relationship between entrepreneurial marketing and business performance. These findings highlight that entrepreneurial marketing significantly improves MSME performance through direct effects, while its indirect effects via competitive advantage and innovation are not supported. This study suggests that innovation and competitive positioning alone are insufficient without strong market alignment, emphasizing the importance of customer-oriented and adaptive entrepreneurial marketing for sustainable growth.
Copyright (c) 2026 Fatlur Rhozi, Ernani Hadiyati, Umi Muawanah https://creativecommons.org/licenses/by-sa/4.0/
Local Wisdom and Financial Accountability in Traditional Village Governance: An Institutional Theory Approach
Growing demands for accountability and transparency in public financial management have driven institutions to adapt formal governance systems while preserving local cultural values. This study examines financial management in Alapsari Traditional Village through the lens of institutional theory, focusing on the integration of Sad Kerthi values within formal governance systems. It aims to explore the implementation of Sad Kerthi values in financial management practices. A qualitative case study approach was employed, using in-depth interviews, observations, and NVivo-based thematic analysis. The findings show that financial management operates within a hybrid institutional model, where regulative, normative, and cultural-cognitive pillars interact dynamically. Sad Kerthi values are not merely symbolic but are operationalized across planning, implementation, and accountability processes through participatory mechanisms such as paruman, resulting in holistic accountability that encompasses administrative, social, and spiritual dimensions, supported by strong social control and high integrity in financial practices. The study concludes that integrating local wisdom with formal governance enhances transparency, legitimacy, and sustainability, although challenges related to human resource capacity and regulatory adaptation persist. These findings contribute to the development of culturally grounded public sector accounting and provide practical insights for improving financial governance in traditional communities.
Copyright (c) 2026 Kadek Supri Budiadnyana, Putu Sukma Kurniawan, I Putu Gede Diatmika https://creativecommons.org/licenses/by-sa/4.0/
Legal Review of the Validity of Electronic Medical Records as Valid Evidence in Medical Disputes
Electronic medical records are a product of digitalization in the healthcare sector and have been recognized under Indonesian law. However, their validity as evidence in medical disputes remains normatively uncertain due to the overlap between health law, information technology law, and the law of evidence. This study aims to examine the legality of electronic medical records as evidence in civil and criminal proceedings, as well as to identify the validity criteria and evidentiary strength of electronic medical records in medical disputes. This research employs a normative juridical method using a literature study approach, analyzing legislation, court decisions, and scholarly works through systematic and comparative qualitative analysis. The findings indicate that electronic medical records are legally acknowledged as valid evidence within the frameworks of health law and electronic information law. However, its admissibility is conditional, requiring compliance with authentication standards and guarantees of data integrity. In conclusion, while electronic medical records have legal recognition, their evidentiary validity is not automatic and depends on fulfilling specific technical and legal requirements to ensure legal certainty in medical disputes.
Copyright (c) 2026 Kharisma Berlian Sjukri, Happy Yulia Anggraeni https://creativecommons.org/licenses/by-sa/4.0/
Integrating Personal Mastery and Team Learning through Strategic Curriculum Design: A Systematic Literature Review
This study aims to systematically examine how curriculum functions as a strategic tool in developing personal mastery and team learning within the context of 21st-century education. The central issue addressed is how effective curriculum design can foster reflective individual growth and support the development of collaborative learning cultures. Qualitative research design using a systematic literature review approach was employed, analyzing articles published between 2018 and 2025 from Google Scholar and Scopus databases. The findings reveal that curriculum designs integrating approaches such as mastery learning, team-based learning, and problem-based learning effectively enhance students’ conceptual understanding, self-directed learning, and collaborative skills. Adaptive and reflective curricula supported by futures literacy and sustainability-oriented frameworks contribute to the development of lifelong learning and organizational learning cultures. The study concludes that curriculum functions as a strategic instrument capable of orchestrating both individual and collective learning processes. It emphasizes the need for flexible, student-centered, and collaborative curriculum models to foster resilient and adaptive educational systems in response to global challenges.
Copyright (c) 2026 Tegar Adi Satria, Mada Sutapa https://creativecommons.org/licenses/by-sa/4.0/
Optimizing Islamic Religious Education Learning through Multi-Method Approaches to Enhance Students’ Learning Interest
Islamic religious education in vocational schools often struggles with low student interest due to reliance on conventional lecture-based methods. This study aims to optimize Islamic religious education learning through the implementation of multi-method approaches to enhance students’ learning interest. This study employed a descriptive qualitative approach, with data collected through in-depth interviews and documentation. The informants included PAI teachers, teaching practicum students, and vocational students. Data were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The results indicate that the implementation of multi-method approaches, such as project-based learning, audio-visual learning, digital storytelling, and game-based learning, significantly improved students’ learning interest. Students became more engaged, enthusiastic, and active in the learning process. The findings imply that integrating varied and innovative teaching methods can effectively optimize Islamic religious education learning in vocational schools. This approach not only increases students’ interest but also supports meaningful learning experiences and the development of cognitive, affective, and psychomotor domains.
Copyright (c) 2026 Hakiki Fatkhatur Rizqiyah, Rohmatul Izza, Syaikhu Rozi https://creativecommons.org/licenses/by-sa/4.0/
Policy Implementation of Child Welfare Institutions in Fulfilling Children’s Rights
The fulfillment of neglected children’s rights remains a major challenge in Indonesia’s social welfare system. This study critically examines the implementation of social policies at Child Welfare Institutions (Lembaga Kesejahteraan Sosial Anak/LKSA) in fulfilling the rights of neglected children in Jember Regency. Using a qualitative case study approach, data were collected through interviews, observations, and document analysis. Findings reveal a significant implementation gap, where policies are reduced to administrative practices rather than serving as instruments for fulfilling children’s rights. Although the regulatory framework is relatively comprehensive, its normative nature, lacking operational technical standards, encourages the dominance of implementers’ discretion and results in varied implementation. Furthermore, problematic interactions between inconsistent communication, resource constraints, actor dispositions, and fragmented bureaucratic structures reinforce the ineffectiveness of the policy. These conditions indicate a weak policy design in anticipating the complexities of implementation. Therefore, a policy reorientation is needed, shifting from administrative compliance toward a rights-based approach through the strengthening of operational standards, actor capacity, and institutional integration.
Copyright (c) 2026 Alwan Nabil, Fentiny Nugroho https://creativecommons.org/licenses/by-sa/4.0/
The Utilization of Education Report Cards as a Basis for Data-Driven Planning in Strengthening Student Character
This research is driven by the necessity of enhancing character education in schools, which continues to encounter implementation challenges, along with the inadequate utilization of the education report card as a data-driven tool for planning character initiatives. This study aims to examine the use of the education report card in assessing and designing programs for character development, the strategies adopted by schools, and the obstacles faced in public senior high schools in Pemalang Regency. This study utilized a qualitative method featuring a multisite case study design that included three public senior high schools and involved 15 participants, comprising principals, teachers, students, and representatives from the school committee. Data were gathered via interviews, observations, and documentation, and thematically analyzed using NVivo software. The results indicate that the education report card serves as a foundation for assessing students’ character conditions and devising programs via school work plans and annual work plans. This is executed through cooperative curricular learning, religious and environmental practices, enhancement of literacy and numeracy, teacher role modeling, and counseling services. Nonetheless, execution remains hindered by insufficient teacher data literacy, poor coordination, and inadequate monitoring and evaluation systems.
Copyright (c) 2026 Menuk Rahmawati, Basukiyatno Basukiyatno, Suriswo Suriswo https://creativecommons.org/licenses/by-sa/4.0/
Digitalization of Public Accountability: Integrating Digital Literacy into Public Sector Audit and Accounting Practice
Amid rapid digital governance transformation, demands for transparency and accountability are increasing. This study aims to analyze the role of digital literacy in strengthening public sector audit and accounting practice in the era of digitalization, with a view to enhancing government accountability in Indonesia. Employing a narrative literature review approach, the study synthesizes theoretical and empirical perspectives drawn from recent literature. The findings indicate a paradigmatic shift in public accountability from a hierarchical model to a multi-stakeholder network enabled by digital technology. Digital literacy is a key determinant of effective implementation in enhancing transparency and accountability; however, a gap remains between required competencies and existing human resource capacity and educational curricula. In Indonesia, digitalization faces challenges including infrastructure disparities, uneven digital literacy among civil servants, and system fragmentation due to decentralization. This study recommends a multidimensional approach to integrating digital literacy into public sector audit and accounting, including the development of a national competency framework, curriculum reform, and context-sensitive implementation strategies. The findings contribute theoretically and practically to the advancement of public accountability by proposing a conceptual framework that positions digital literacy as a moderating variable in the relationship between digital technology and accountability enhancement.
Copyright (c) 2026 Dini Indri Irianti, I Gusti Ayu Purnamawati, Gusti Ayu Rencana Sari Dewi https://creativecommons.org/licenses/by-sa/4.0/