Annusfy : Journal of Multidisciplinary Research
type: channel
description: Annusfy : Journal of Multidisciplinary Research is a multidisciplinary research and community service journal that contains research studies, community service in the fields of science, education, engineering, agriculture, social humanities, psychology, counseling, forestry, fisheries, animal husbandry, Islamic studies, Islamic boarding schools, da'wah, communication, computers, management, industry, arts and culture, management science, economics, islamic macroeconomics, macroeconomics, sharia economics, sharia finance and operational , production management and health E-ISSN : 3110-2093
publisher: Jaanur Elbarik Indonesia
language: en
publication name: Annusfy : Journal of Multidisciplinary Research
issn: 3110-2093
items: Pengaruh Brand Ambassador Dan Strategi Marketing Terhadap Loyalitas Pelanggan (Studi Pada Boyband Neo Culture Technology Dream Produk Tostos Di Jakarta)
items: Pengaruh Kepemilikan Institusional, Profitabilitas, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan Asuransi yang Terdaftar di BEI
items: https://ojs.jaanur.com/index.php/khuzroh/article/view/182
items: Tantangan dan Strategi Blended Learning Pada Mahasiswa Universitas Terbuka
items: Determinan Kinerja Pegawai KPU Kabupaten Bogor: Peran Lingkungan, Stres Kerja, dan Disiplin
items: Peran Manajemen Sumber Daya Manusia Dalam Meningkatkan Kinerja Karyawan Fazia Beauty Metro
items: Madrasah Principal's efforts to Improve the Literacy Culture of Students in Madrasahs Based on Islamic Boarding Schools
items: Penerapan Pratikum Audit Dalam Menilai Keandalan Sistem Informasi Akuntansi
items: Peran Lemabaga Bantuan Hukum Dalam Sumber Daya Laut Demi Mewujudkan Keadilan Bagi Masyarakat Pesisir Di Kota Surabaya
items: Pengaruh Pengetahuan Perpajakan Dan Teknologi Informasi Perpajakan Terhadap Kepatuhan Wajib Pajak
items: Analisis Dampak Pergantian Menteri Keuangan Terhadap Kinerja Indeks Harga Saham Gabungan (IHSG)
items: Pemanfaatan Limbah Kulit Nanas, Bonggol Jagung dan Air Cucian Beras sebagai Bahan Pembuatan Bioetanol
items: Analisis Manajemen Sarana Prasarana dan Sumber Daya Pendidikan dI SMAN 1 Tanjungsari Kabupaten Bogor
items: The Power of “Not-Yet-Sure” dalam Strategi Perubahan Pendidikan
items: Audit Atas Perpajakan Sebagai Instrumen Pengendalian Resiko Kepatuhan Pajak Pada Perusahaan (Studi Kasus: PT. AAC)
items: Pelatihan Peningkatan Kompetensi SDM Pengurus Koperasi Desa Merah Putih Kabupaten Pesisir Selatan
items: Peningkatan Pemahaman Tentang Pengelolaan Dan Penyusunan Laporan Keuangan Desa Pada Siswa Siswi SMK Muhammadiyah Larangan Kabupaten Brebes
items: Pentingnya Motivasi Dan Disiplin Kerja dalam Meningkatkan Kinerja Pegawai Pada Dinas Pertanian Kabupaten Kepulauan Aru
items: Edukasi Hukum Penentuan Hak Waris Anak Di Bawah Umur Serta Peranan Pemerintah Dalam Penetapan Ahli Waris
items: Pengaruh Lingkungan Kerja, Penghargaan dan Motivasi Kerja Terhadap Kinerja Guru di Sekolah Menengah Atas Muhammadiyah 10 Surabaya
items: Strategi Creator Tiktok Dalam Membangun Kepercayaan Dan Minat Beli
items: Analisis Audit Atas Beban Operasi Dalam Meningkatkan Akuntanbilitas Dan Transparansi Laporan Keuangan
items: Pelatihan Akuntansi Satuan Kerja Perangkat Daerah (SKPD) Siswa Jurusan Akuntansi SMK Negeri 1 Godean
items: Persepsi Followers Terhadap Personal Branding Digital : Studi Kasus Akun Tiktok @Khairainsyira
items: Fasilitasi Pendampingan Kelembagaan Koperasi Kelurahan Merah Putih (KKMP) Di Kelurahan Semarang Barat Kota Semarang
items: The Contributions of the Arabic Language to Islamic Studies
items: Analisis Implementasi Sistem Coretax pada Siklus Pelaporan Pajak di PT Anugerah Bata Indonesia
items: Peningkatan Kesadaran dan Kepatuhan Pajak melalui Program Relawan Pajak: Pendampingan Pelaporan SPT dan Edukasi Digital
items: Fenomena Intergenerational Employment Profesi Transporter Sampah di Kota Yogyakarta
items: Pengaruh Model Pembelajaran AIR Terhadap Peningkatan Keterampilan Menyimak Bahasa Arab Siswa SMPU Karangsawo Lamongan

Pengaruh Brand Ambassador Dan Strategi Marketing Terhadap Loyalitas Pelanggan (Studi Pada Boyband Neo Culture Technology Dream Produk Tostos Di Jakarta)
type: item
description: This study aims to find out and analyze how much influence Brand Ambassador and Marketing Strategy on Customer Loyalty in Tostos products by studying the NeoCulture Technology Dream (NCT Dream) band, especially in the Lotte Mall Avenue Jakarta area. This research method uses a quantitative approach with survey techniques through the distribution of questionnaires to 180 respondents. In this study, the data test uses a validity test, a reliability test, a classical assumption test in which there is a normality test, a multicollinearity test, and a heteroscedasticity test, then a multiple linear regression analysis test with a t test and an f test, as well as a determination coefficient test. The results of the study show that Brand Ambassadors have an effect on Customer Loyalty with a contribution of 7.8%. Marketing strategy also has a positive and significant influence with a contribution of 16.5%. Simultaneously, both variables exerted an influence of 16.6% on Customer Loyalty, where Marketing Strategy had a more dominant influence
subject: Articles
  topic: section
subject: Brand Ambassador, Marketing Strategy, Customer Loyalty, NCT Dream, Tostos.
  topic: keywords
creator: Sukarni Novita Sari
creator: Meishela Husna Dewi
creator: Juardi Juardi
rights: Copyright (c) 2026 Sukarni Novita Sari, Meishela Husna Dewi, Juardi Juardi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
starting page: 600
ending page: 614
doi: 10.65065/bc1rxe78

Pengaruh Kepemilikan Institusional, Profitabilitas, Likuiditas, dan Solvabilitas terhadap Nilai Perusahaan Asuransi yang Terdaftar di BEI
type: item
description: This study aims to analyze institutional ownership, profitability, liquidity, and solvency on company value in insurance companies listed on the Indonesia Stock Exchange for the period 2019-2024. The research method uses a quantitative approach with a causal design and uses secondary data from financial reports officially published by the IDX (www.idx.co.id) with data processing assisted by SPSS version 25. Company value is measured using price book value (PBV), institutional ownership is described by the percentage of institutional share ownership, profitability is measured by return on assets (ROA), liquidity by the current ratio (CR), and solvency by the debt to equity ratio (DER). The results of the study indicate that institutional ownership and profitability do not have a significant effect on company value. However, liquidity and solvency have a significant effect on company value. In conclusion ,indicates that investors in the insurance sector consider the company's ability to maintain financial stability and capital structure more than ownership structure and profits in determining company value
subject: Articles
  topic: section
subject: Kepemilikan Institusional, Profitabilitas, Likuiditas, Solvabilitas, Nilai Perusahaan
  topic: keywords
creator: Shafa Sabitananda Afifah
creator: Sri Purwaningsih
rights: Copyright (c) 2026 Shafa Sabitananda Afifah, Sri Purwaningsih (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
starting page: 587
ending page: 599
doi: 10.65065/j8mx6233

https://ojs.jaanur.com/index.php/khuzroh/article/view/182
type: item
title: Pengaruh Profitabilitas, Tax Incentive Dan Corporate Social Responsibility Terhadap Penghindaran Pajak (Studi Empiris pada Perusahaan Sub Sektor Basic Materials yang Terdaftar di Bursa Efek Indonesia (BEI) Tahun 2020-2024)
description: Tax avoidance is a tax avoidance effort that is carried out legally for individual and corporate taxpayers without conflicting with existing tax regulations by exploiting the weaknesses (grey area) contained in the Law and Taxation Regulations in order to produce a lower tax amount. This study aims to examine the effect of profitability, tax incentives, and corporate social responsibility on tax avoidance. Profitability is a ratio that indicates a company’s ability to generate profits. Tax incentives are facilities in the form of reduced tax rates provided by the government. Corporate Social Responsibility (CSR) is a company’s commitment to participating in sustainable economic development to improve the quality of life and the environment in a beneficial way. The population in this study consists of companies in the basic materials sub sector listed on the Indonesia Stock Exchange (IDX) from 2020 to 2024. The sampling technique used is purposive sampling, resulting in a total sample of 14 companies. The data analysis method uses Structural Equation Modeling (SEM) with Smart PLS Version 4.0.
subject: Articles
  topic: section
subject: Penghindaran Pajak, Profitabilitas, Tax incentive, Corporate Social Responsibility
  topic: keywords
creator: Inggi Rengganis
creator: Sri Purwaningsih
rights: Copyright (c) 2026 Inggi Rengganis, Sri Purwaningsih (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-28
publication date: 2026-02-28
starting page: 577
ending page: 586
doi: 10.65065/rchg6n41

Tantangan dan Strategi Blended Learning Pada Mahasiswa Universitas Terbuka
type: item
description: This research aims to identify the challenges faced by UT students in participating in blended learning and to explore the strategies used to overcome these challenges. The study employed a qualitative approach using a case study method. Data were collected through semi-structured interviews with seven active UT students who had experience in both online and face-to-face learning activities. The data were analyzed using thematic analysis based on the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The findings indicate that students encounter several major challenges, such as technical and internet connectivity problems, difficulties in accessing learning patforms, limited interactions, time management issues, and physical and mental fatigue, particularly among working students. To adress these challenges, students applied various adaptive strategies, including effective time management, anticipation of technical problems, improvement of self-regulated learnin, creation of a supportive learning environment, maintenance of physical and mental health, and strengthening of self-motivation. These findings suggest that the effectiveness of blended learning at Universitas Terbuka depends not only on institutional support and technological infrastructure but also on students learning readiness and adaptive strategies
subject: Articles
  topic: section
subject: Blended Learning, Learning Challenges, Learning Strategies, Universitas Terbuka
  topic: keywords
creator: Intan Amalia Putri
creator: Fenny Trisnawati
creator: Mujiono Mujiono
rights: Copyright (c) 2026 Intan Amalia Putri, Fenny Trisnawati, Mujiono Mujiono (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-16
publication date: 2026-02-16
starting page: 569
ending page: 576
doi: 10.65065/4mczn259

Determinan Kinerja Pegawai KPU Kabupaten Bogor: Peran Lingkungan, Stres Kerja, dan Disiplin
type: item
description: This study examines the effect of work environment, job stress, and work discipline on employee performance at the General Election Commission (KPU) of Bogor Regency. The objective is to analyze both the partial and simultaneous influence of these three variables on performance. The research uses a quantitative approach with a survey method. Data were collected from employees of KPU Bogor Regency using structured questionnaires and analyzed using multiple linear regression. The results show that the work environment, job stress, and work discipline simultaneously have a significant effect on employee performance. The significance values for the work environment, job stress, and work discipline indicating that each variable individually contributes to improving or decreasing employee performance. These findings demonstrate that a supportive work environment, well-managed job stress, and strong discipline are crucial determinants of employee performance at KPU Bogor Regency. The study concludes that improving organizational conditions related to these factors will enhance employee performance and support the effectiveness of public service institutions
subject: Articles
  topic: section
subject: Environment, Job Stress, Work Discipline, Employee Performance
  topic: keywords
creator: Ali Yapi
creator: Yuridistya Primadhita
creator: Anggraita Primatami
creator: Idham Maulana Oktora
rights: Copyright (c) 2026 Ali Yapi, Yuridistya Primadhita, Anggraita Primatami, Idham Maulana Oktora (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-08
publication date: 2026-02-08
starting page: 560
ending page: 568
doi: 10.65065/9qs0xb17

Peran Manajemen Sumber Daya Manusia Dalam Meningkatkan Kinerja Karyawan Fazia Beauty Metro
type: item
description: This research was conducted ad Fazia Beauty Metro. The aim of this study was to examine how Human Resource Management (HRM) plays a role in improving employe performance. This qualitative descriptive research presents data systematically, factually, and accurately. This purpose of this study is to descive and document the events and phenomena occurring in the field. To collect data, observation, interviews, and documentation were used, and the researcher employed source triangulation to verify the accuracy of the data and draw conclusions. The research results indicate that the recruitment process, job training, and appreciation are some of the human resource management strategis used by Fazia Beauty Metro to improve employe performance. Conversely, HR management at Fazia Beauty Metro faces challenges. This challenge comes from both internal company sources and external sources.
subject: Articles
  topic: section
subject: Manajemen Sumber Daya Manusia, Strategi, Faktor Penghambat.
  topic: keywords
creator: Denny Kurniawan
creator: Sastya Putri
rights: Copyright (c) 2026 Denny Kurniawan, Sastya Putri (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-08
publication date: 2026-02-08
starting page: 551
ending page: 559
doi: 10.65065/abjhp819

Madrasah Principal's efforts to Improve the Literacy Culture of Students in Madrasahs Based on Islamic Boarding Schools
type: item
description: Literacy is an important skill for facing the challenges of the times. This study aims to determine how the principal of the school strives to improve the literacy of students at the MA Unggulan Al Imdad Yogyakarta Islamic boarding school, as well as the supporting and inhibiting factors. This study uses a descriptive qualitative approach, with a case study to identify and describe the experiences of madrasah principals in fostering a culture of literacy at Madrasah Aliyah Unggulan Al Imdad. Data collection methods include interviews, observation, and documentation. The results of the study show that the efforts made include developing madrasah flagship programs (tahfidzul Qur'an, reading classical Islamic texts, proficiency in Arabic, proficiency in English) and developing pro-literacy extracurricular activities (journalism, literature classes, research assistance, literacy competitions, and publication of works). Supporting factors for these literacy cultivation efforts included the enthusiasm of madrasah residents in literacy activities, support and cooperation with stakeholders both inside and outside the madrasah environment who were able to motivate them to improve literacy and produce works, and the availability of equipment and infrastructure to support pro-literacy extracurricular activities. Meanwhile, the inhibiting factors include: limited budget, limited time for literacy program mentoring, and the lack of integration of literacy learning in madrasahs and Islamic boarding schools. There is a lack of varied, high-quality reading materials, no guidance on how to use technology more effectively, and literacy policies and programs are not yet systematically and sustainably organized.
subject: Articles
  topic: section
subject: Literacy Culture, Students, Madrasah, Islamic Boarding Schools
  topic: keywords
creator: Pusvyta Sari
creator: Mar’atul Uliyah
creator: Ahmad Murod
rights: Copyright (c) 2026 Pusvyta Sari , Mar’atul Uliyah, Ahmad Murod (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-02-08
publication date: 2026-02-08
starting page: 539
ending page: 550
doi: 10.65065/bhte4259

Penerapan Pratikum Audit Dalam Menilai Keandalan Sistem Informasi Akuntansi
type: item
description: This study aims to determine the application of audit practicum in assessing the reliability of Accounting Information Systems and identifying audit risks that may arise. The method is through a literature review and analysis of the results of audit practicum activities, with data sourced from audit textbooks, scientific journals, and literature. The results of the discussion indicate that the systematic application of audit procedures, including system understanding, internal control evaluation, compliance testing, substantive testing, and audit risk assessment, plays an important role in assessing the level of reliability of Accounting Information Systems. Based on the results of the evaluation, it can be concluded that the reliability of Accounting Information Systems is greatly influenced by the effectiveness of internal controls and the level of compliance with established procedures, and audit practicum can improve students' understanding of the actual audit process
subject: Articles
  topic: section
subject: Praktikum Audit, Sistem Informasi Akuntansi, Keandalan Sistem, Risiko Audit
  topic: keywords
creator: Lili Muslimah
creator: Herlini Herlini
rights: Copyright (c) 2026 Lili Muslimah, Herlini Herlini (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-30
publication date: 2026-01-30
starting page: 529
ending page: 538
doi: 10.65065/fvfd2348

Peran Lemabaga Bantuan Hukum Dalam Sumber Daya Laut Demi Mewujudkan Keadilan Bagi Masyarakat Pesisir Di Kota Surabaya
type: item
description: This study examines the role of Legal Aid Institutions (LBH) in supporting marine resource management and promoting justice for coastal communities in Surabaya City, which have a high dependence on marine resources. Legal issues such as coastal area management conflicts, marine pollution, and unequal access to justice remain prevalent. This research employs a socio-juridical method with a descriptive-analytical approach through the study of laws and regulations, field observations, and interviews. The findings indicate that Legal Aid Institutions play an active role in providing legal education, litigation and non-litigation assistance, as well as policy advocacy related to the protection of marine resources and the rights of coastal communities. However, these roles face challenges including limited resources, low legal awareness among communities, and weak stakeholder synergy
subject: Articles
  topic: section
subject: Legal Aid Organizations, Marine Resources, Coastal Communities, Access to Justice, Surabaya.
  topic: keywords
creator: Alfa Fajreza Syahputra
creator: I Gde Sandy Satria
rights: Copyright (c) 2026 Alfa Fajreza Syahputra, I Gde Sandy Satria (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-29
publication date: 2026-01-29
starting page: 521
ending page: 528
doi: 10.65065/2zafyv36

Pengaruh Pengetahuan Perpajakan Dan Teknologi Informasi Perpajakan Terhadap Kepatuhan Wajib Pajak
type: item
description: This research aims to determine the influence of Tax knowledge and Tax Information Technology on Taxpayer compliance. The population in this research is the Pondok Aren Primary Tax Service Office in 2024, namely 441,943 thousand individual taxpayers. With a sampling technique using the slovin formula, 100 respondents met the requirements. So the data analyzed amounts to 100 sample data. The data used in this research is primary data. The variables used in this research are Tax Knowledge (X1) as the first independent variable, and Tax Information Technology (X2) as the second independent variable and Taxpayer Compliance (Y) as the dependent variable. Based on the results of simultaneous hypothesis testing, it shows that Tax Knowledge and Tax Information Technology jointly influence Taxpayer Compliance. The results of partial hypothesis testing show that Tax Knowledge influences Taxpayer Compliance, and Tax Information Technology also influences Taxpayer Compliance.
subject: Articles
  topic: section
subject: Tax Knowledge, Tax Information Technology, and Taxpayer Compliance
  topic: keywords
creator: Nuril Aspa
creator: Wizanasari Wizanasari
rights: Copyright (c) 2026 Nuril Aspa, Wizanasari Wizanasari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-29
publication date: 2026-01-29
starting page: 510
ending page: 520
doi: 10.65065/kmmyd547

Analisis Dampak Pergantian Menteri Keuangan Terhadap Kinerja Indeks Harga Saham Gabungan (IHSG)
type: item
description: This study aims to analyze the impact of the replacement of the Minister of Finance on the performance of the Jakarta Composite Index (JCI). Using the event study methodology, this study examines abnormal returns and trading volume activity within an 11-day period (D-5 to D+5) surrounding the announcement. The results reveal significant differences in impact. Sri Mulyani's re-inauguration triggered positive abnormal returns, reflecting market optimism (a positive surprise) driven by her credibility and track record among investors. Conversely, the appointment of Purbaya Yudhi Sadewa was followed by negative abnormal returns and high volatility, indicating a wait-and-see attitude and market uncertainty regarding the profile and competence of the new Minister of Finance in managing fiscal policy. These results confirm that market response is not solely determined by the official change event, but rather by the individual's credibility, performance track record, and the surrounding economic-political situation
subject: Articles
  topic: section
subject: Minister of Finance, IHSG, Event Study, Abnormal Return, Sri Mulyani, Purbaya Yudhi Sadewa
  topic: keywords
creator: Iqbal Ananda
creator: Melissa Rosalina
creator: Riki Rahmansyah
creator: Khalif Fadillah
rights: Copyright (c) 2026 Iqbal Ananda, Melissa Rosalina, Riki Rahmansyah, Khalif Fadillah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-29
publication date: 2026-01-29
starting page: 501
ending page: 509
doi: 10.65065/2ecc3q48

Pemanfaatan Limbah Kulit Nanas, Bonggol Jagung dan Air Cucian Beras sebagai Bahan Pembuatan Bioetanol
type: item
description: Increased energy demand and the environmental impact of fossil fuel use have driven the development of renewable energy, one of which is bioethanol. This study aims to examine the use of pineapple peel, corn cobs, and rice washing water as raw materials for bioethanol and the effect of substrate composition and fermentation time on the results obtained. The research was conducted through laboratory experiments with substrate composition variations of 1:1:1 and 2:1:1 and fermentation times of 7 and 11 days. The process included hydrolysis, anaerobic fermentation, simple distillation, and testing of bioethanol combustion heat conversion using a thermoelectric module. The results showed that the 2:1:1 composition and 7-day fermentation produced the highest volume of bioethanol. The bioethanol produced had a stable flame and could be converted into small-scale electrical energy. This study demonstrates the potential for utilizing organic waste as a sustainable renewable energy source.
subject: Articles
  topic: section
subject: Bioethanol, Organic Waste, Pineapple Peel, Corn Cobs, Rice Washing Water
  topic: keywords
creator: Mutiara Nurmawati Dewi
creator: Santiko Wibowo
creator: Fandy Valentino
creator: Antonius Danny Nugroho
rights: Copyright (c) 2026 Mutiara Nurmawati Dewi, Santiko Wibowo, Fandy Valentino , Antonius Danny Nugroho (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-23
publication date: 2026-01-23
starting page: 489
ending page: 500
doi: 10.65065/dbv9xn41

Analisis Manajemen Sarana Prasarana dan Sumber Daya Pendidikan dI SMAN 1 Tanjungsari Kabupaten Bogor
type: item
description: This study aims to analyze the management of facilities, infrastructure, and educational resources at SMAN 1 Tanjungsari, Bogor Regency. The research was conducted through field observations during the School Field Introduction Program implemented over 24 working days from January 14 to February 16, 2026. The results indicate that SMAN 1 Tanjungsari faces several significant challenges in educational management, including shortage of classrooms to accommodate the increasing number of students, limited teaching staff, and absence of school fencing that impacts student conditioning difficulties, especially during entry and break times. As the only public senior high school in Tanjungsari District, the school experiences high public demand that is disproportionate to its available capacity. This study recommends the need for infrastructure improvement through additional study groups, teacher recruitment, and supporting infrastructure development to enhance educational service quality.
subject: Articles
  topic: section
subject: Educational Management, Facilities And Infrastructure, Educational Resources, SMAN 1 Tanjungsari
  topic: keywords
creator: Cecep Hidayat
creator: Iskandar Iskandar
creator: Ade Ratno
creator: Pipih Pipih
creator: M. Awaluddin Yusro
creator: Dhea Nandani
rights: Copyright (c) 2026 Cecep Hidayat, Iskandar Iskandar, Ade Ratno, Pipih Pipih, M. Awaluddin Yusro, Dhea Nandani (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-23
publication date: 2026-01-23
starting page: 482
ending page: 488
doi: 10.65065/5zz8yh24

The Power of “Not-Yet-Sure” dalam Strategi Perubahan Pendidikan
type: item
description: This study aims to systematically examine the Power of "Not-Yet-Sure" paradigm as a strategy for adaptive and sustainable educational change. This study uses a literature review method of 32 reputable academic sources covering educational change theory, complexity theory, educational psychology, adaptive leadership, and change management. The results of the study indicate that uncertainty is an inherent character of educational change and cannot be separated from the nature of the education system as a complex adaptive system. The not-yet-sure paradigm, supported by the concepts of growth mindset and reflective learning, enables individuals and educational institutions to interpret uncertainty as a space for learning and innovation. Furthermore, adaptive and distributed leadership has been shown to play a crucial role in managing uncertainty productively through collective learning and strengthening organizational capacity
subject: Articles
  topic: section
subject: Ketidakpastian, Not-Yet-Sure, Perubahan Pendidikan, Sistem Adaptif, Kepemimpinan
  topic: keywords
creator: Dina Martha Tiraswati
creator: Siswantoyo Siswantoyo
creator: Iskandar Iskandar
rights: Copyright (c) 2026 Dina Martha Tiraswati, Siswantoyo Siswantoyo, Iskandar Iskandar (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-23
publication date: 2026-01-23
starting page: 470
ending page: 481
doi: 10.65065/g0w6as87

Audit Atas Perpajakan Sebagai Instrumen Pengendalian Resiko Kepatuhan Pajak Pada Perusahaan (Studi Kasus: PT. AAC)
type: item
description: The emphasis of the abstract is primarily on the results of tax audits, which are an important instrument in ensuring corporate tax compliance with applicable tax regulations. Tax compliance not only covers the accuracy of tax calculations, but also the accuracy of tax procedures and administration. This paper aims to analyze the role of tax audits as an instrument for controlling tax compliance risks in companies using the case study of PT AAC. The research method used is a qualitative descriptive approach through literature study and analysis of Tax Court decisions. The results of the discussion show that tax audits play an important role in identifying tax non-compliance risks and ensuring formal and material compliance. The PT AAC case study shows that procedural errors in the tax audit process can result in the cancellation of the Tax Assessment Letter for Underpayment (SKPKB), thus emphasizing the importance of accurate audit procedures in controlling corporate tax compliance risks
subject: Articles
  topic: section
subject: Audit, Perpajakan, Pengendalian Resiko, Kepatuhan Pajak
  topic: keywords
creator: Nur Asma
rights: Copyright (c) 2026 Nur Asma (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 460
ending page: 469
doi: 10.65065/598xfn17

Pelatihan Peningkatan Kompetensi SDM Pengurus Koperasi Desa Merah Putih Kabupaten Pesisir Selatan
type: item
description: The Human Resources (HR) Competency Improvement Training for the Management of the Merah Putih Village Cooperative in Pesisir Selatan Regency was conducted as an effort to increase the capacity of the management in professional, transparent, and accountable cooperative management. The implementation methods included lectures, interactive discussions, case studies, and hands-on practice in bookkeeping and analyzing cooperative financial reports. The training results showed an increase in the understanding and skills of cooperative management in recording financial transactions, preparing cooperative financial reports, and analyzing the cooperative's financial condition in a simple manner. In addition, this training encouraged increased awareness of the management of the importance of good cooperative governance. This activity is expected to support the sustainability and performance of the Merah Putih Village Cooperative in Pesisir Selatan Regency and increase member trust in cooperative management
subject: Articles
  topic: section
subject: Pelatihan, Kompetensi SDM, Koperasi Merah Putih, Pengurus Koperasi, Laporan Keuangan
  topic: keywords
creator: Nora Susanti
creator: Alfattory Rheza Syahrul
creator: Gustia Harini
creator: Mona Amelia
creator: Indra Mulia Pratama
creator: Nilmadesri Rosya
creator: Nisha Selvia
creator: Asti Ananta
rights: Copyright (c) 2026 Nora Susanti, Alfattory Rheza Syahrul, Gustia Harini, Mona Amelia, Indra Mulia Pratama, Nilmadesri Rosya, Nisha Selvia, Asti Ananta (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-16
publication date: 2026-01-16
starting page: 452
ending page: 459
doi: 10.65065/f5g60f42

Peningkatan Pemahaman Tentang Pengelolaan Dan Penyusunan Laporan Keuangan Desa Pada Siswa Siswi SMK Muhammadiyah Larangan Kabupaten Brebes
type: item
description: The community service activity aims to enable students of Muhammadiyah Larangan Vocational School, Brebes Regency to improve their understanding of village financial management and reporting. This community service was attended by 30 12th grade students. The methods used in this community service activity include lectures and discussions, as well as a community service team conducting surveys and direct observations at the location to collect initial data. The results of this community service activity are that students are able to understand both theoretically and in the field (village) about village financial management obtained from the results of discussions and questions and answers.about village financial management obtained from the results of discussions and questions and answers.
subject: Articles
  topic: section
subject: Peningkatan Pemahaman Tentang Pengelolaan, Penyusunan Laporan Keuangan Desa
  topic: keywords
creator: Nurul Mahmudah
creator: Yusri Anis Faidah
creator: Erni Unggul Sedya Utami
creator: Andri Widianto
rights: Copyright (c) 2026 Nurul Mahmudah, Yusri Anis Faidah, Erni Unggul Sedya Utami, Andri Widianto (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 439
ending page: 451
doi: 10.65065/jn2jyh06

Pentingnya Motivasi Dan Disiplin Kerja dalam Meningkatkan Kinerja Pegawai Pada Dinas Pertanian Kabupaten Kepulauan Aru
type: item
description: This study aims to analyze the impact of motivation and work discipline on employee performance at the Department of Agriculture of the Aru Islands Regency. The study employed a descriptive quantitative method involving 35 respondents selected as the research sample. The data analysis techniques included descriptive and inferential analyses, comprising simple linear regression, correlation and determination coefficient analyses, as well as hypothesis testing using SPSS version 25. The results indicate that motivation does not have a significant effect on employee performance. Meanwhile, work discipline is proven to have a positive and significant impact on employee performance at the Department of Agriculture of the Aru Islands Regency. These findings are supported by the statistical analyses conducted.
subject: Articles
  topic: section
subject: Motivasi, Disiplin Kerja, Kinerja Pegawai
  topic: keywords
creator: Juliams Siwalette
creator: Nugrawan Saharuddin
rights: Copyright (c) 2026 Juliams Siwalette, Nugrawan Saharuddin (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 429
ending page: 438
doi: 10.65065/4nhqtw79

Edukasi Hukum Penentuan Hak Waris Anak Di Bawah Umur Serta Peranan Pemerintah Dalam Penetapan Ahli Waris
type: item
description: This community service program aims to enhance public understanding and legal awareness regarding minors’ inheritance rights and the role of government institutions in the formal determination of heirs. The program employed a Participatory Action Research (PAR) approach consisting of problem identification, educational planning, participatory legal counseling, and reflective evaluation. The results indicate a significant improvement in community knowledge of inheritance law systems, formal procedures for determining heirs through the court, and the protective role of village governments and related institutions. This initiative is expected to reduce inheritance conflicts, strengthen legal protection for minors, and promote a culture of legal awareness within the community.
subject: Articles
  topic: section
subject: Inheritance Law; Minors; Guardianship; Determination Of Heirs; Local Government Role
  topic: keywords
creator: Sri Wahyuni Laia
creator: Dewi Ervina Suryani
creator: Natasya Sabrina Kathlen Sihombing
creator: Mesra Abadi Lase
creator: Upi Indah Stevani Laoli
rights: Copyright (c) 2026 Sri Wahyuni Laia, Dewi Ervina Suryani, Natasya Sabrina Kathlen Sihombing, Mesra Abadi Lase, Upi Indah Stevani Laoli (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 416
ending page: 428
doi: 10.65065/yygsjc26

Pengaruh Lingkungan Kerja, Penghargaan dan Motivasi Kerja Terhadap Kinerja Guru di Sekolah Menengah Atas Muhammadiyah 10 Surabaya
type: item
description: The purpose of this study was to analyze the influence of work environment, rewards, and work motivation on teacher performance. This study used a quantitative approach with a survey method and data collection through questionnaires. The population in this study consisted of all teachers at SMA Muhammadiyah 10 Surabaya, totaling 65 people, determined using a saturated sampling technique. The data were analyzed using multiple linear regression with the help of SPSS version 29. The results showed that simultaneously, the variables of work environment, rewards, and work motivation had a positive and significant effect on teacher performance. Partially, all three variables also had a significant effect. A comfortable work environment, fair rewards, and high work motivation contribute to improving teacher performance. Therefore, the school is expected to continue developing a supportive work environment, a proportional reward system, and ongoing efforts to motivate teachers
subject: Articles
  topic: section
subject: Work Environment, Rewards, Work Motivation, Teacher Performance
  topic: keywords
creator: Imam Sakhroni
creator: Mohammad Soleh
creator: Fauzie Senoaji
rights: Copyright (c) 2026 Imam Sakhroni, Mohammad Soleh, Fauzie Senoaji (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-15
publication date: 2026-01-15
starting page: 409
ending page: 415
doi: 10.65065/en6fe719

Strategi Creator Tiktok Dalam Membangun Kepercayaan Dan Minat Beli
type: item
description: This study aims to analyze how TikTok content creators build trust and increase purchase intention from a user perspective. This study uses a qualitative approach by conducting in-depth interviews with TikTok users who actively watch product review content. The results show that there are several key strategies used by TikTok content creators in building trust and increasing purchase intention, such as using a hook at the beginning of the video to attract attention, communication that feels natural and not forced, and displaying authentic and consistent product reviews. Creators who show honest and consistent product usage experiences are considered more credible and have a greater influence on purchasing decisions than creators who only focus on entertainment.
subject: Articles
  topic: section
subject: TikTok, Content Creator, Kepercayaan, Minat Beli, Komunikasi Pemasaran Digital
  topic: keywords
creator: Siti Nur Haliza
rights: Copyright (c) 2026 Siti Nur Haliza (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-11
publication date: 2026-01-11
starting page: 388
ending page: 396
doi: 10.65065/7qm2z998

Analisis Audit Atas Beban Operasi Dalam Meningkatkan Akuntanbilitas Dan Transparansi Laporan Keuangan
type: item
description: This study aims to analyze the role of auditing operating expenses in improving the accountability and transparency of financial statements. The research method used is a qualitative approach with data collection techniques through literature study and financial document analysis. The results of the analysis show that the systematic and continuous implementation of auditing operating expenses can improve the reliability of financial information, minimize the risk of errors and fraud, and strengthen the company's internal control system. In addition, effective audits also assist management in making more accurate and responsible decisions. Thus, audits of operating expenses play a significant role in producing accountable and transparent financial reports
subject: Articles
  topic: section
subject: Audit, Operating Expenses, Accountability, Transparency, Financial Statements
  topic: keywords
creator: Atika Tri Yudiman
rights: Copyright (c) 2026 Atika Tri Yudiman (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-11
publication date: 2026-01-11
starting page: 381
ending page: 387
doi: 10.65065/c5dhes04

Pelatihan Akuntansi Satuan Kerja Perangkat Daerah (SKPD) Siswa Jurusan Akuntansi SMK Negeri 1 Godean
type: item
description: This community service activity was designed to enhance the understanding and practical skills of students at SMK Negeri 1 Godean in applying accrual-based regional government accounting. The Guest Lecturer Program was conducted on 15–16 October 2025 in collaboration with YKPN Polytechnic Yogyakarta and involved 108 students from the Accounting and Institutional Finance Department. The program consisted of four main sessions: a pre-test, in-depth theoretical instruction, hands-on practice in recording SKPD accounting transactions, and a post-test. In addition, students gained direct practical experience in preparing SKPD financial statements and demonstrated improvements in accuracy and teamwork. Overall, the activity effectively strengthened collaboration between higher education institutions and vocational schools as an implementation of the link and match concept in vocational education.
subject: Articles
  topic: section
subject: Guru Tamu, Akuntansi Pemerintahan, SAP Berbasis Akrual
  topic: keywords
creator: Yanto Darmawan
creator: Rahimah Rahimah
creator: Tio Waskito Erdi
creator: Muhammad Umroh
rights: Copyright (c) 2026 Yanto Darmawan, Rahimah Rahimah, Tio Waskito Erdi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 373
ending page: 380
doi: 10.65065/hh3apg59

Persepsi Followers Terhadap Personal Branding Digital : Studi Kasus Akun Tiktok @Khairainsyira
type: item
description: This study aims to understand and analyze followers’ perceptions of the digital personal branding built by the Tiktok account @Khairainsyira_. This study uses a qualitative approach with a descriptive method. Data was obtained through semi-structured in-depth interviews with seven followers selected using purposive sampling techniques, supported by observations of uploaded content. The results show that the digital personal branding of @Khairainsyira_ is perceived positively by followers. Khaira is seen as a friendly, calm, honest, and consistent figure in presenting her self-image. Consistent content, authenticity of personal branding, natural communication style, and active interaction with followers are the main factors in building audience trust. Additionally, the content shared has a positive impact in the form of inspiration for fashion style, increased self-confidence, and motivation for followers. Thus, this study concludes that strong digital personal branding is not only determined by content quality, but also by the value of attitude, communication ethics, and emotional closeness between creators and audiences on social media.
subject: Articles
  topic: section
subject: Influencer, Media Sosial, Personal Branding, Persepsi Followers, Tiktok
  topic: keywords
creator: Vhiona Rizkia Fadilah
rights: Copyright (c) 2026 Vhiona Rizkia Fadilah (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 366
ending page: 372
doi: 10.65065/t7na2808

Fasilitasi Pendampingan Kelembagaan Koperasi Kelurahan Merah Putih (KKMP) Di Kelurahan Semarang Barat Kota Semarang
type: item
description: The community service activities aim to provide institutional facilitation and mentoring through training, managerial development, strengthening organizational structures, and developing business development strategies for cooperatives. The methods used include interactive lectures, Focus Group Discussions (FGDs), Problem-Based Learning, and Annual Member Meeting (RAT) simulations. The results of the activities indicate an increase in the understanding of management and members regarding cooperative governance, business planning, service innovation, and cooperative decision-making mechanisms. This mentoring is expected to be the first step in strengthening the Merah Putih Village Cooperative (KKMP) so that it can develop into a healthy, accountable cooperative that contributes to the welfare of the West Semarang Village community
subject: Articles
  topic: section
subject: Fasilitasi, Pendampingan, Kelembagaan Koperasi Kelurahan Merah Putih (KKMP).
  topic: keywords
creator: Dina Damayanti
creator: Rini Werdiningsih
creator: Nurkholik Nurkholik
creator: Rekno Sulandjari
creator: Firda Nisafera Ulfa
rights: Copyright (c) 2025 Dina Damayanti, Rini Werdiningsih, Nurkholik Nurkholik, Rekno Sulandjari, Firda Nisafera Ulfa (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 283
ending page: 298
doi: 10.65065/bsa93b27

The Contributions of the Arabic Language to Islamic Studies
type: item
description: This article examines the contribution of Arabic to Islamic studies by positioning Arabic not merely as a medium of communication, but as a theological, epistemological, and methodological foundation for understanding Islam. Using a descriptive qualitative design and library research, this study analyzes primary academic literature on Arabic, Qur'anic studies, hadith studies, fiqh, and uṣūl al-fiqh. The research findings demonstrate that Arabic is indispensable for accessing the primary sources of Islam—the Qur'an and the Sunnah—because core meanings are embedded in its grammatical, morphological, and rhetorical structures. Mastery of naḥw, ṣarf, and balāghah is crucial to avoid semantic reduction and interpretive distortion, especially in distinguishing ‘ām–khāṣṣ, ḥaqīqah–majāz, and amr–nahy, as well as in appreciating the i‘jāz lughawī of the Qur’an. This study also shows that Arabic functions as an epistemic framework that shapes Islamic concepts such as ‘ilm, ‘aql, ḥikmah, and fiqh, thus influencing the standards of authority and validity of knowledge.
subject: Articles
  topic: section
subject: Arabic Language; Islamic Studies;, Qur’anic Exegesis (Tafsīr); Ḥadīth Studies, Islamic Epistemology,Translation; Uṣūl Al-Fiqh.
  topic: keywords
creator: Arif Widodo
rights: Copyright (c) 2026 Arif Widodo (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-09
publication date: 2026-01-09
starting page: 351
ending page: 365
doi: 10.65065/gh8zpb40

Analisis Implementasi Sistem Coretax pada Siklus Pelaporan Pajak di PT Anugerah Bata Indonesia
type: item
description: This study aims to analyze the implementation of the CoreTax system in the tax reporting cycle at PT Anugerah Bata Indonesia, identify the challenges faced by the company in the implementation process, and evaluate efforts to address these challenges. The research method used is descriptive qualitative with data collection techniques including in-depth interviews, observation, and documentation. Data were analyzed using a thematic approach to explore the impact of CoreTax implementation on the company's tax reporting. The results show that CoreTax is able to improve reporting efficiency, integrate various tax administration functions, and reduce manual workload
subject: Articles
  topic: section
subject: Digitization; Coretax; Tax; Reporting
  topic: keywords
creator: Puspita Maelani
creator: Irma Oktiani
creator: Muthia Ulfa
creator: Rifka Audinasari
creator: Fajriana Khusnul Khotimah
creator: Bangun Widoyoko
creator: Cynthia Dikna Sari
creator: Maulana Agung Saputro
rights: Copyright (c) 2026 Puspita Maelani, Irma Oktiani, Muthia Ulfa, Rifka Audinasari, Fajriana Khusnul Khotimah, Bangun Widoyoko, Cynthia Dikna Sari , Maulana Agung Saputro (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-12
publication date: 2026-01-12
starting page: 397
ending page: 408
doi: 10.65065/hkg6bx62

Peningkatan Kesadaran dan Kepatuhan Pajak melalui Program Relawan Pajak: Pendampingan Pelaporan SPT dan Edukasi Digital
type: item
description: This community service activity aims to improve public tax literacy and compliance through assistance in reporting Annual Tax Returns and digital tax education. The implementation method includes recruitment and training of students as volunteers, outreach through seminars and digital media, direct assistance in reporting Tax Returns, and education based on interactive modules and digital content. Evaluation was carried out through pre- and post-tests, satisfaction surveys, and analysis of the number of Tax Returns successfully filed. The results of the activity showed a significant increase in tax understanding, formal compliance, and utilization of e-filing services, with more than 85% of participants able to report Tax Returns independently. This program also strengthens the role of students as agents of change and has the potential to become a national model for strengthening a digital-based tax awareness culture
subject: Articles
  topic: section
subject: Relawan Pajak, Kepatuhan Pajak, Pelaporan SPT, Literasi Digital, Pengabdian Masyarakat
  topic: keywords
creator: Trisna Gayatri
creator: Danang Adi Putra
creator: Amir Mahmud
creator: Delisa Lestari
rights: Copyright (c) 2026 Trisna Gayatri, Danang Adi Putra, Amir Mahmud, Delisa Lestari (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
starting page: 341
ending page: 350
doi: 10.65065/hsa9cx18

Fenomena Intergenerational Employment Profesi Transporter Sampah di Kota Yogyakarta
type: item
description: The purpose of this research is to find out whether the profession of waste transporter in the City of Jogjakarta is inherited from parents to their children, and whether this profession provides sufficient welfare. The method used was a descriptive analysis with data collected through questionnaires answered by waste transporters in 14 ministries. The concept used to explain this phenomenon is intergenerational mobility, which is supported by path dependence theory and dual labor market theory. The results of the study show that the majority of waste transporters get this profession from generation to generation. Many transporters do not have access to formal employment and running the profession because they have no choice. Nevertheless, the majority of transporters do not consider this profession to provide long-term well-being. The role of stakeholders is very necessary so that the sustainability of waste collection services can be maintained, and this informal profession can also provide welfare. The government is expected to make provisions on sustainable service rates, and customers are expected to pay the fee according to the agreed schedule.
subject: Articles
  topic: section
subject: Pekerja Informal ;Intergenerational Mobility; Trasporter Sampah; Analisis Deskriptif
  topic: keywords
creator: Bisma Jatmika Tisnasasmita
rights: Copyright (c) 2026 Bisma Jatmika Tisnasasmita (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
starting page: 329
ending page: 340
doi: 10.65065/htd37g04

Pengaruh Model Pembelajaran AIR Terhadap Peningkatan Keterampilan Menyimak Bahasa Arab Siswa SMPU Karangsawo Lamongan
type: item
description: The purpose of this study is to apply the AIR learning model and determine its effect on improving Arabic listening skills of students at Karangsawo Lamongan Junior High School. Using a quantitative quasi-experimental design approach. Data collection through observation, documentation, pretest and posttest. Data analysis using the t-test. The results of this study indicate that the application of the AIR model has a significant effect on improving students' listening skills. This is shown through the results of the t-test with a calculated t-value for the experimental group of 10.73, a t-table value at a significance level of 0.05 is 1.721 and at a level of 0.01 is 2.518. Because the calculated t-value is greater than both t-table values ​​(10.73> 1.721 and 10.73> 2.518), it is known that the null hypothesis (H₀) is rejected and the alternative hypothesis (Ha) is accepted
subject: Articles
  topic: section
subject: AIR Model, Listening Skills, Arabic Language
  topic: keywords
creator: Abdul Taufik Bangga
creator: Nurul Fahmi
rights: Copyright (c) 2026 Abdul Taufik Bangga , Nurul Fahmi (Author) https://creativecommons.org/licenses/by-sa/4.0
date: 2026-01-07
publication date: 2026-01-07
starting page: 318
ending page: 328
doi: 10.65065/z053xn34