Jurnal Ar Ro'is Mandalika (Armada)

The impact of digitalization of accounting systems on the operational efficiency of MSMEs in the digital economy era

Refdi Refdi — 2026-01-14

The rapid advancement of digital technology has driven the digitalization of accounting systems as a strategic tool to enhance the operational efficiency of micro, small, and medium enterprises (MSMEs) in the digital economy era. This study aims to analyze the impact of accounting system digitalization on MSMEs’ operational efficiency and to identify factors influencing its implementation. Using a qualitative library research method, this study systematically reviews relevant national and international literature published over the last decade. The findings indicate that digital accounting systems significantly improve time and cost efficiency through automation, enhance the accuracy and timeliness of financial information, and support more effective managerial decision-making. However, the effectiveness of digitalization is mediated by factors such as digital literacy, managerial support, innovation capability, and regulatory environment. This study concludes that accounting digitalization represents a strategic organizational transformation essential for improving MSMEs’ operational efficiency and competitiveness in the digital economy.

The impact of digitalization of public administration on increasing the efficiency and transparency of government services

Erinaldi Erinaldi — 2026-01-14

The digitalization of public administration has emerged as a strategic approach to bureaucratic reform aimed at improving the efficiency and transparency of government services, particularly in developing countries such as Indonesia. This article seeks to analyze the impact of public administration digitalization on service efficiency and transparency while identifying key factors that influence its effectiveness. The study adopts a qualitative approach using library research by systematically reviewing scholarly books, peer-reviewed journal articles, and official government documents related to digital governance and public sector reform. The findings indicate that public administration digitalization positively contributes to simplifying bureaucratic procedures, accelerating service delivery, optimizing resource utilization, and enhancing information openness and accountability. However, the effectiveness of digitalization is strongly determined by institutional capacity, human resource readiness, policy coordination, organizational culture, and the availability of digital infrastructure. Overall, the study concludes that public administration digitalization can significantly enhance efficiency and transparency when implemented as a comprehensive institutional transformation rather than merely a technological initiative

Social and Cultural Dynamics and Bureaucratic Challenges in the Implementation of Rural Policies

Gede Wirata — 2026-01-15

Rural development policy plays a strategic role in reducing social inequality and strengthening local economic structures. However, its implementation often faces bureaucratic constraints and complex socio-cultural dynamics. This study aims to analyze how socio-cultural dynamics influence bureaucratic performance and the effectiveness of rural policy implementation, as well as to identify the challenges bureaucracies face in adapting to local social changes. The research employed a qualitative literature review method through systematic analysis of academic journals, research reports, and policy documents. Data were analyzed thematically to identify relationships between cultural values, social structures, and bureaucratic effectiveness. The findings reveal that the success of rural policy implementation is highly dependent on the bureaucracy’s ability to adapt to local values, foster community participation, and apply adaptive governance principles. Responsive and culturally sensitive bureaucracies tend to achieve greater social legitimacy, strengthen public trust, and accelerate the attainment of rural development goals.

Acceleration Strategies for Competitiveness: Integrating Green Entrepreneurship Practices, Local Content Optimization, and Empowered Entrepreneurial Capacity

Junedi Junedi — 2026-01-15

This research aims to examine strategies for accelerating competitiveness through integrating environmentally-based entrepreneurial practices, optimizing local content utilization, and strengthening competitive entrepreneurial capacity. The underlying problem is the low level of competitiveness, driven by limited poverty principles, a lack of local love and potential, and weak entrepreneurial capacity among business actors. This research employs a quantitative approach with a survey method complemented by an ethnographic perspective. Data were obtained through observation, questionnaire distribution, interviews, and a literature review of SME’s in the Cikarang, Bekasi area, using purposive sampling as the basis for selecting respondents. Data analysis was conducted using linear regression. The results reveal that green entrepreneurship, optimizing local content, and empowered entrepreneurial capacity have a positive and significant influence on increasing SME’s competitiveness. Therefore, this study confirms that integrating these three variables is a strategic and sustainable strategy for accelerating the strengthening of SME’s competitiveness.

Parasocial Relationships: Players' Emotional Attachment to Characters in the Otome Game Love and Deepspace

Yobelinda Natasha Narwastu Kurnianto — 2026-01-17

This study explores player character attachment in the otome mobile game Love and Deepspace and its impact on their lived experiences. Using a literature review approach, this study highlights how parasocial interactions with the main character and love interests affect players' emotional, social, and behavioral aspects. Results indicate that character attachment can increase emotional well-being, strengthen social relationships, and motivate positive behaviors in daily life, despite the risk of overspending. These findings provide a basis for further research into the psychological and social effects of mobile games, particularly otome games, on players.

The Role of Digital Transformation in Optimizing Global Supply Chain and Logistics Management Systems

Diar Fachmi Rachmat — 2026-01-20

Digital transformation has become a strategic factor in optimizing global supply chain and logistics management systems amidst the growing complexity of markets, uncertainty, and rapid technological advancements. This study aims to analyze the role of digital transformation through the utilization of technologies such as big data analytics, artificial intelligence, the Internet of Things (IoT), blockchain, and cloud computing platforms in enhancing supply chain integration, operational efficiency, transparency, and the resilience of global logistics systems. This research adopts a qualitative-descriptive approach supported by a review of academic literature and the latest global industry practices. The findings indicate that digital transformation can enhance supply chain visibility, accelerate data-driven decision-making processes, reduce operational costs, and strengthen coordination among stakeholders across countries. However, the study also identifies several challenges, including data security risks, technological readiness gaps, high implementation costs, and organizational resistance to change. This research contributes conceptually by linking digital transformation initiatives to global supply chain performance. It is concluded that the success of digital transformation is not only determined by the adoption of technology but also by the alignment of organizational strategy, regulatory support, and sustainable human resource development.

Integrated Technical, Economic, and Environmental Optimization of Solar-Based Green Hydrogen Production

Denny Hendrik Nainggolan — 2026-01-21

The increasing urgency of climate change mitigation and the global transition toward sustainable energy systems have accelerated interest in green hydrogen as a clean energy carrier. Green hydrogen produced through water electrolysis powered by solar energy offers a promising pathway to decarbonize industrial, transportation, and energy storage sectors. However, challenges related to energy conversion efficiency, production cost, and environmental sustainability remain major barriers to large-scale deployment. This study aims to analyze and optimize green hydrogen production from solar-powered water electrolysis by integrating technical, economic, and environmental perspectives. The research employs a qualitative literature review method, synthesizing peer-reviewed studies published between 2015 and 2025. Data were collected through a systematic review process following the PRISMA framework and analyzed using thematic content analysis. The findings indicate that technical optimization through high-efficiency photovoltaic systems, advanced electrocatalysts, and system integration can significantly improve solar-to-hydrogen efficiency. Economic analyses reveal that reductions in photovoltaic and electrolyzer costs, optimal system sizing, and strategic site selection are key to lowering the levelized cost of hydrogen. Environmentally, life cycle assessments demonstrate substantial greenhouse gas emission reductions compared to fossil-based hydrogen pathways. An integrative optimization approach is essential to ensure balanced performance, cost-effectiveness, and sustainability.

Development of a Social Media–Based Digital Da’wah Training Model for Enhancing Teachers’ Professional Development

Muhammad Subchan Munawwar — 2026-01-21

The rapid expansion of social media has significantly transformed the landscape of da’wah and educational practices, requiring teachers to develop professional competencies that are responsive to digital environments. Despite this shift, systematic training models that integrate digital da’wah with teacher professional development remain limited. This study aims to examine and formulate a conceptual model of social media–based digital da’wah training to support the professional development of teachers. The research employs a qualitative approach using a literature study design (library research). Data were collected from relevant academic sources, including peer-reviewed journals, scholarly books, and authoritative documents related to digital da’wah, media literacy, and teacher professional development. Data analysis was conducted through content analysis to identify key themes, conceptual patterns, and theoretical linkages across the literature. The findings indicate that an effective digital da’wah training model for teachers encompasses several core components: digital literacy, da’wah content creation skills, audience engagement strategies, integration of digital da’wah into pedagogical practices, and ethical awareness in the use of social media. Furthermore, the training model should be structured in a gradual and sustainable manner and supported by institutional policies and a conducive organizational culture. This study contributes to the theoretical discourse on digital da’wah by offering a structured conceptual framework that can serve as a reference for developing contextually relevant teacher training programs in the digital era.

The Influence of Audit Committee Characteristics on the Quality of Financial Reporting from a Corporate Governance Perspective

Yuli Dewi — 2026-01-23

The quality of financial reporting is a crucial element in achieving transparency and accountability within the framework of Good Corporate Governance (GCG). Numerous financial scandals have demonstrated that weaknesses in internal oversight, particularly within audit committees, can lead to financial misreporting and loss of stakeholder trust. This study aims to analyze the influence of audit committee characteristics—namely independence, financial expertise, committee size, and meeting frequency—on the quality of financial reporting from a corporate governance perspective. The research employs a qualitative approach using a systematic literature review method. Secondary data were collected from peer-reviewed journals, conference proceedings, and official regulatory reports indexed in Scopus, ScienceDirect, Emerald Insight, SpringerLink, and Google Scholar, covering publications from 2010 to 2025. The data were analyzed using thematic content analysis to identify patterns, relationships, and governance implications. The findings indicate that audit committee independence and financial expertise play a dominant role in enhancing financial reporting quality by reducing earnings management and improving oversight effectiveness. Additionally, an optimal committee size and frequent, well-structured meetings contribute to better monitoring, transparency, and accountability. Overall, the study concludes that the integration of audit committee characteristics is essential for strengthening financial reporting quality and supporting effective corporate governance practices, particularly in emerging market contexts.

Impact of Antibiotic Resistance on Pharmacy Practices in Indonesian Hospitals

Wahyu Kartika Sari — 2026-01-23

Antibiotic resistance (ABR) is a growing public health threat worldwide, with significant implications for pharmacy practices, particularly in Indonesian hospitals. This study aims to explore the impact of ABR on pharmacy practices in Indonesia through a qualitative literature review, using a library research methodology. By examining peer-reviewed articles, government reports, and other relevant sources, the study identifies key challenges and barriers faced by pharmacy professionals in managing ABR. Findings indicate that ABR prevalence in Indonesia is high, driven by the overuse and misuse of antibiotics, and exacerbated by inconsistent pharmacist knowledge and training. While antimicrobial stewardship programs (ASPs) are implemented in many hospitals, their effectiveness remains limited due to resource constraints, inadequate staffing, and insufficient integration into clinical practices. Additionally, the study highlights the underutilization of pharmacists in clinical decision-making, despite their crucial role in optimizing antibiotic use. The lack of rapid diagnostic tools and the cultural expectation for antibiotics further complicate ABR management. This study emphasizes the need for enhanced pharmacist education, better resource allocation, and a more integrated approach to antimicrobial stewardship. Future research should focus on evaluating the effectiveness of ASPs in resource-limited settings, the impact of public education campaigns, and the integration of rapid diagnostic technologies to reduce ABR.

Environmental and Social Impact Analysis of the Development of the Mrican Baru Final Disposal Site (TPA) in Ponorogo Regency

Aliyadi — 2026-01-24

The issue of waste management in Ponorogo Regency is becoming increasingly complex as waste generation rises and the capacity of the existing Final Disposal Site (TPA) is limited. The development of the Mrican Baru TPA with a sanitary landfill system is planned as a long-term solution, but it has the potential to cause environmental and social impacts. This study aims to analyze the environmental conditions and the social perceptions of the community regarding the planned development of the Mrican Baru TPA. The research method used is quantitative with a descriptive-analytic approach. Data was collected through environmental quality measurements (water and air), distribution of questionnaires to surrounding communities, and the review of UKL-UPL documents and operational data from the Environmental Agency. The results show that the existing environmental quality conditions are still below environmental standards; however, there is potential for increased environmental pressure during the operational phase of the TPA. Community perceptions of the TPA development are moderately accepting, with the condition of strict environmental management and transparency of information. This study recommends strengthening the environmental monitoring system and enhancing community participation to ensure the sustainability of TPA operations.

The Relationship Between Knee Pain and Quality of Life in the Elderly

Abi Muji Prawidiyanti — 2026-01-24

The quality life of elderly people would be better of, if they have independency, good physical health and if they stay active doing daily activity. One of the cause in decrease health quality on elderly people is disability.Where the most cause of disability in some cases turn out to be joint pain with prevalence of 54,8. Joint pain cause a decreased quality of life on elderly people because of the hardtime and the limitation in doing activity. Goals: evaluate prevalence of knee pain in elderly at Panti Sosial Tresna Werdha Budi Mulia 2, evaluate risk factor of pain in elderly. Sample consist of 123 people and collected using consecutive non random sampling. Respondent data was acquired by interview and questionnaire. The data was analyzed using SPSS program and Chi-square test. The study show that most of the elderly suffered from knee pain which consist of 91 people (74%). It also show that theres a meaningful association between body mass index with knee pain (p=0,001), while age, gender, educational level, smoking habit, do not have an association with knee pain. This study show theres a meaningful association between knee pain with quality of life knee pain could affect the quality of life on elderly.

Digital Maturity and the Stages of Digital Transformation in Culinary MSMEs in Indonesia

Swasta Priambada — 2026-01-29

Digital transformation is increasingly essential for the sustainability and competitiveness of micro, small, and medium enterprises (MSMEs), including the culinary subsector as a key pillar of Indonesia’s creative economy. However, digital adoption among culinary MSMEs remains fragmented and does not yet reflect comprehensive digital maturity. This article synthesizes the literature on digital maturity concepts, stages of digital transformation (digitisation–digitalisation–digital transformation), and the main barriers and contextual factors shaping digital maturity development in Indonesian culinary MSMEs. Using a narrative literature review, this study analyzes academic publications and institutional reports through thematic synthesis to identify key patterns and research gaps. The findings indicate that digital maturity is a gradual and multidimensional process encompassing strategy, operational processes, technology and data utilization, human resources and organizational culture, and customer management. Digital maturity advancement is constrained by structural barriers such as limited digital literacy, financing constraints, regulatory and infrastructure challenges, platform dependency, and geographical disparities. This article proposes a contextualized conceptual framework linking digital maturity stages with key enablers, barriers, and outcomes, contributing a context-sensitive perspective from a developing country and providing a foundation for future empirical research and MSME policy formulation.

Analisis Pemanfaatan Limbah Kulit Jagung (Corn Husks) sebagai Bahan Tambah Campuran Beton Terhadap Kuat Tekan Paving Block

Muhammad Amin Rahman — 2026-01-30

The waste from corn, apart from the cobs, also includes corn husks. Various methods have been explored to process corn husk waste into something beneficial, ranging from recycling the husks to utilizing them as a material in building construction. One such application is using corn husk waste as an additive in the production of paving blocks. Paving blocks are a popular alternative for surface paving due to their ease of installation, low maintenance costs, and aesthetic appeal, making them highly sought after. The aim of this research is to examine the compressive strength of paving blocks when using corn husk waste as a mixture component. The testing was conducted when the specimens reached the ages of 7, 14, and 28 days. The research methodology consists of the following steps: 1) Material inspection, 2) Paving block mix design, 3) Specimen production, 4) Specimen curing, 5) Compressive strength testing, and data analysis. The results of the tests indicated that paving blocks with a 10% corn husk mixture, and paving blocks with a 10% corn husk mixture and 2.5% lime, yielded the highest compressive strength. When more than 10% corn husk waste was used, it caused a reduction in compressive strength. Paving blocks mixed with lime showed lower compressive strength compared to those with corn husk waste without lime.

Optimasi Produksi dan Purifikasi Hidrogen melalui Reformasi Uap Metana pada Reaktor Mikrokanal Menggunakan Simulasi DWSIM dan AspenPlus

Dannar Christyanto — 2026-01-30

Hydrogen is one of the clean energy vectors with great potential to support the transition toward a sustainable energy system. However, hydrogen production is still predominantly based on fossil-fuel processes, particularly Steam Methane Reforming (SMR), which is endothermic in nature and requires optimal process control to achieve high efficiency and purity. This study aims to optimize the hydrogen production and purification process through steam methane reforming in a microchannel reactor using a simulation-based approach. Microchannel reactors are selected due to their high surface-to-volume ratio, which enhances heat and mass transfer as well as reaction temperature stability. Process simulations were conducted using DWSIM software with the Peng–Robinson thermodynamic model to analyze the effects of operating parameter variations, including reformer temperature, operating pressure, and steam-to-methane ratio, on methane conversion and hydrogen mole fraction. The simulation results indicate that increasing the reformer temperature significantly enhances hydrogen production, reaching optimal conditions in the range of 900–950 °C, where the system approaches thermodynamic equilibrium. The integration of Water Gas Shift and Pressure Swing Adsorption (PSA) units within the simulated system is shown to improve hydrogen purity to above 98%. This study demonstrates that a simulation-based microchannel reactor approach is effective in determining optimal operating conditions and has strong potential to serve as a foundation for the development of efficient, sustainable, small-scale, and modular hydrogen production systems.

Effect of Hydrogen Mass Flow Rate on Performance and Emission Characteristics of a Dual-Fuel LPG Gas Engine: Experimental and Numerical Analysis

Wigung Tri Febrianto — 2026-01-30

Indonesia’s electricity sector remains heavily dependent on fossil fuels, with gas-based generation widely used for small- and medium-scale applications. Although liquefied petroleum gas (LPG) burns cleaner than coal and diesel, LPG-fueled engines still emit carbon-based pollutants. Hydrogen enrichment is a promising transitional strategy to improve combustion and reduce emissions without major engine modifications. This study evaluates the effect of hydrogen mass flow rate on the operational characteristics of an LPG gas engine operating in dual-fuel mode using combined experiments and numerical simulation. Experiments were performed on a single-cylinder, four-stroke LPG engine–generator operated at a constant 3000 rpm under steady-state electrical loads. Hydrogen was supplied at controlled mass flow rates while LPG remained the primary fuel. Performance parameters, air–fuel ratio, operating temperatures, and exhaust emissions were measured. In parallel, in-cylinder combustion was analyzed using ANSYS Forte, supported by a mesh sensitivity study to ensure numerical reliability. Hydrogen enrichment improved performance across the investigated load range, yielding maximum increases of 12.2% in shaft power, 17.2% in torque, and 8.2% in brake mean effective pressure. Specific fuel consumption decreased by up to 13.1%, while thermal efficiency increased by up to 13.5% compared with LPG-only operation. Hydrogen-enriched operation enabled leaner combustion at equivalent loads and reduced engine and lubricant temperatures by up to 12.2% and 8.3%, respectively. Emissions decreased, with maximum reductions of 8.2% in CO and 9.4% in HC. These outcomes indicate that hydrogen primarily functions as a combustion enhancer by accelerating flame propagation and promoting more complete oxidation, supporting LPG–hydrogen dual-fuel operation as a practical pathway toward lower-carbon distributed power generation.

The Role of Perceived Service Quality in Enhancing Customer Retention: The Moderating Effect of Customer Trust

Budi Prakoso — 2026-02-02

This study aims to examine the role of perceived service quality in enhancing customer retention, with customer trust serving as a moderating variable. In an increasingly competitive business environment, a firm’s ability to retain customers has become a crucial determinant of long-term performance sustainability. Perceived service quality is defined as customers’ subjective evaluation of service excellence relative to their expectations. Meanwhile, customer trust reflects customers’ confidence in the reliability, integrity, and competence of service providers. This research employs a quantitative approach using a survey method targeting customers who have utilized the service over a specific period. Data were collected through structured questionnaires and analyzed using moderated regression analysis to test the relationships among variables. The findings indicate that perceived service quality has a positive and significant effect on customer retention. Furthermore, customer trust is proven to act as a moderating variable that strengthens the influence of perceived service quality on customer retention. This suggests that higher levels of customer trust amplify the impact of perceived service quality in encouraging customers to remain loyal. These results imply that organizations should not only consistently improve service quality but also actively build and maintain customer trust through transparency, reliability, and long-term commitment. This study contributes both theoretically and practically by enriching the empirical literature on customer behavior in the service sector and providing managerial insights for developing effective relationship marketing strategies aimed at sustaining customer retention.