Vol. 4 No. 4 (2026): November - January

Articles

• Eksplorasi Faktor Pendorong Keterandalan dan Ketepatwaktuan Pelaporan Keuangan Berbasis Akrual: Perspektif Pemerintah Daerah Kepulauan Tanimbar

  Sukriyadi Sukriyadi, Abdul Halik, Siti Mujanah

  1-11

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-01 | Doi: 10.31004/riggs.v4i4.3302

• Analisis Perbandingan Arsitektur dan Optimizer YOLOv11 untuk Estimasi Buah Kelapa

  I Dewa Gede Agung Wibhisana Natih, Made Windu Antara Kesiman, I Made Gede Sunarya

  12-19

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-01 | Doi: 10.31004/riggs.v4i4.3329

• Pengaruh Perputaran Kas, Perputaran Piutang dan Perputaran Persediaan terhadap Return On Asset pada Perusahaan Sub Sektor Semen yang Terdaftar dalam Bursa Efek Indonesia Periode Tahun 2013-2023

  Gina Rahmawati, Aria Aji Priyanto

  20-28

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-01 | Doi: 10.31004/riggs.v4i4.3149

• Analisis Implementasi Laporan Keuangan BUMDes Sesuai SAK ETAP Pada BUMDes Mitra Sejahtera, Ngawi

  Widya Cholifatus Syahada, Selvia Eka Aristantia

  29-36

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-01 | Doi: 10.31004/riggs.v4i4.3218

• Kontribusi Retribusi Daerah Terhadap Pendapatan Asli Daerah (PAD) Di Kabupaten Serang

  Listia Aulia Indy, Lamsah Lamsah

  37-43

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-01 | Doi: 10.31004/riggs.v4i4.3332

• Social Media Engagement Strategy in the Match Industry: A Case Study of PT. Lintas Cindo Bersama

  Wahyu Purno Irawan

  44-52

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-01 | Doi: 10.31004/riggs.v4i4.3319

• Penerapan Data Mining Menggunakan Algoritma Decision Tree Untuk Menganalisis Penggunaan Media Sosial Dengan Konsentrasi Belajar Mahasiswa

  Kharisma Istiqomah, Verra Sofica

  53-67

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-01 | Doi: 10.31004/riggs.v4i4.3228

• Pemanfaatan Media Video Animasi Islami dalam Pembelajaran Fikih untuk Mengembangkan Kemampuan Praktik Shalat Siswa Madrasah Ibtidaiyah Studi Keislaman Review

  Afriantoni Afriantoni, Niken Novelia, Sahira Dwi Rachma, Anisa Baroka, Elsa Ramadhini

  68-73

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-01 | Doi: 10.31004/riggs.v4i4.3339

• Social Media Analysis untuk Identifikasi Kualitas Layanan Pada Aplikasi Tokopedia

  Valentino Aris, Syamsu Alam, Syahrul Syahrul, Andi Hermanto, Andi Balqis Mutiara Asizah

  74-82

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-03 | Doi: 10.31004/riggs.v4i4.3186

• K-Means Clustering Analysis For Identifying Product Purchase Patterns Based On Country On E-Commerce Platforms

  Ryan Arya Pramudya, Vinsent Brilian Adiguna

  83-88

  Abstract views: 0 | | Published: 2025-11-03 | Doi: 10.31004/riggs.v4i4.3296

• Business Model Analysis to Strengthen the Competitiveness in Construction Services SME

  Irfan Handoko, Rusfian Effendi, Cristophorus Kurniawan, Muhammad Deny

  89-97

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-03 | Doi: 10.31004/riggs.v4i4.3267

• Trends in the Use of AI in the Digital Entrepreneur Ecosystem: A Bibliometric Review 2015–2025

  Loso Judijanto

  98-107

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-03 | Doi: 10.31004/riggs.v4i4.3254

• Influence of Financial Ratios and Good Corporate Governance on Financial Performance

  Abdul Manap, Riah Ukur Br Ginting, Rini Yulia Sasmiyati, Saut Pane, Arko Pujadi

  108-116

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-03 | Doi: 10.31004/riggs.v4i4.3116

• Efektivitas Penggunaan Artificial Intelligence (AI) Atau Kecerdasan Buatan Dalam Mendukung Profesionalisme Keperawatan: Tinjauan Literatur Sistematis

  Riqza Alfaiz Zahran, Nita Fitria

  117-127

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-03 | Doi: 10.31004/riggs.v4i4.3364

• Implementasi Metode SMART dan MAUT dalam Menentukan Ekstrakulikuler Siswa SMA Plus Nurul Mubin NW

  Wahyu Hadi, Saikin Saikin, Hairul Fahmi

  128-136

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-04 | Doi: 10.31004/riggs.v4i4.3347

• Pengaruh Kualitas Pelayanan dan Citra Toko Terhadap Loyalitas Pelanggan Melalui Kepuasan Pelanggan Di Toko Madura Lis Yasir

  robi zulkarnain , asmirin noor, Ririn andriana, Roy sumaryono

  137-144

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-04 | Doi: 10.31004/riggs.v4i4.3349

• Analisis Perbadingan Kualitas Layanan Digital pada Bank Kovensional dan Bank Digital di Indonesia

  Andi Ruslan, Valentino Aris, Muhammad Taufik, Farida Islamiah, Andi Balqis Mutiara Asizah

  145-156

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-04 | Doi: 10.31004/riggs.v4i4.3188

• Perencanaan Biaya dan Waktu pada Proyek Pembangunan Rusun Bringkav 1-/LA Kodam Jaya Tangerang Selatan

  Remigius Hari Susanto, X Furuhitho, Purwanto Joko Slameto, Lilik Setiawan HP, Rasyid Al-Khudhoiby, Didiek Pramono

  157-167

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-04 | Doi: 10.31004/riggs.v4i4.3338

• Pengaruh Digital Marketing, Social Media Engagement Dan Customer Trust Terhadap Keputusan Pembelian Smartphone Vivo

  Michael Jonly Purba, Siti Normi Sinurat, Maludin Panjaitan

  168-174

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-04 | Doi: 10.31004/riggs.v4i4.3373

• Komparatif Pengelolaan Limbah Batuan Tambang Menggunakan Teknologi Recycle dan Bioremediasi untuk Meningkatkan Kualitas Lingkungan

  Muh Arif Idhan

  175-179

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-04 | Doi: 10.31004/riggs.v4i4.3327

• Analisis Penggunaan Energi Terbarukan untuk Operasional Alat Berat Tambang di Lokasi Terpencil di Indonesia

  Muh Arif Idhan

  180-184

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-04 | Doi: 10.31004/riggs.v4i4.3323

• Analisis Pengaruh Pendidikan, Kesehatan, dan Pertumbuhan Ekonomi terhadap Tingkat Pengangguran Terbuka di Indonesia

  Radja Marihat Batu Bara, Ferozi Ramdana Irsyad, Windi Octaviani, Dwi Nabilla Putri, Nasrullah Hidayat, Muhammad Bukhori Dalimunthe

  185-193

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-04 | Doi: 10.31004/riggs.v4i4.3316

• Financial Behavior and Its Association with Impulsive Buying Behavior: An Empirical Analysis on Gen Z and Millenials

  Adinda Farhana

  194-199

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-04 | Doi: 10.31004/riggs.v4i4.3230

• Determinan Profitabilitas Perbankan dengan Likuiditas sebagai Variabel Intervening

  Herman Sjahruddin, Chaerunnisa Rumianti, Miftahul Jannah

  200-210

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-05 | Doi: 10.31004/riggs.v4i4.3359

• Harmonisasi Pengaturan Kewenangan Kepala Rumah Penyimpanan Benda Sitaan Negara dalam Pengelolaan Benda Sitaan Negara (BASAN) dan Barang Rampasan Negara (BARAN)

  Surahman Hamzah, Saryono Yohanes, Kotan Y. Stefanus

  211-218

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-05 | Doi: 10.31004/riggs.v4i4.3355

• Pengaruh Motivasi, Kepuasan Kerja, terhadap Kinerja Karyawan yang Dimoderasi Kepercayaan

  Geri Neno Aprilia, Adrie Frans Assa

  219-227

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-05 | Doi: 10.31004/riggs.v4i4.3393

• Stigma Kesehatan Mental dan Perilaku Mencari Bantuan Di Kalangan Mahasiswa: A Scoping Review

  Naylla Khoirunnisha, Aat Sriati

  228-240

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-06 | Doi: 10.31004/riggs.v4i4.3366

• Digital Competence Memoderasi Social Media Marketing Communication Capability terhadap Social Media Agility

  Syahra Syahra

  241-247

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-06 | Doi: 10.31004/riggs.v4i4.3361

• Eksistensi Budaya Pencak Silat Sebagai Icon Branding Dan Parwisata Bumi Kandung Madiun

  Suciana Ari Puspita, Sugeng Harianto

  248-255

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-06 | Doi: 10.31004/riggs.v4i4.3213

• Menakar Kebijakan PAI di Era Global: Kajian Konseptual atas Reformasi Pendidikan Islam di Indonesia dan Dunia

  Yuvita Nila Rahayu, Umi Farihah, Khoirul Anwar

  256-260

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-06 | Doi: 10.31004/riggs.v4i4.3152

• Pengaruh Current Ratio, Debt to Equity Ratio dan Kurs Nilai Tukar Rupiah terhadap Net Profit Margin pada PT Siantar Top Tbk Periode 2014-2023

  Tommy Kurniawan, Reza Octovian

  261-271

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-06 | Doi: 10.31004/riggs.v4i4.3232

• Pengaruh Produk dan Promosi terhadap Penjualan Ilustrasi di Platform Freelance Fiverr

  Devine Paramitha Wardani, Leonard Adrie Manafe, Bambang Sriwibowo, Tri Wahjoedi

  272-277

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-06 | Doi: 10.31004/riggs.v4i4.3246

• Relevansi Asas Checks and Balances dalam Pengujian Keputusan Lembaga Negara oleh PTUN

  Wina Br Ginting, Anisa Prabowo, Fiana Suryaningtyas Wibowo, Nadia Rizqa Setyaningrum, Imam Gusthomi

  278-284

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-06 | Doi: 10.31004/riggs.v4i4.3265

• Toward Precision Psychiatry: A Scoping Review of Self-Monitoring and Artificial Intelligence for Bipolar Symptom Monitoring

  Anastia Nursyafaat, Aat Sriati

  285-293

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-06 | Doi: 10.31004/riggs.v4i4.3365

• BreathTB and VOC-Based Breath Analysis for Tuberculosis Screening: A Scoping Review

  Ilham Fauzi Agiliansyah, Nur Maziyya

  294-299

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-06 | Doi: 10.31004/riggs.v4i4.3367

• Pengaruh Literasi Keuangan, Kepercayaan Pada Bank Sentral, Dan Teknologi Finansial Terhadap Kesiapan Generasi Muda Indonesia Dalam Mengadopsi Pembayaran Central Bank Digital Currency (CBDC)

  Ratna Susilowati, Apriana Anggreini Bangun, Winda Fatimah

  300-312

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3227

• SWOT Analysis of Artificial Intelligence Implementation in Digital Business Models in Indonesia

  Ade Suhara, Supriandi Supriandi, Yana Priyana

  313-319

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3257

• Refleksi Moral Abbasiyah sebagai Solusi Krisis Etika di Lembaga Pendidikan Modern Kontemporer

  Nur Laila, Luluk Handayani, Sugiyono Sugiyono, Bahrani Bahrani

  1621-1627

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-24 | Doi: 10.31004/riggs.v4i4.3687

• Analisis Sistem Akuntansi Manajemen Anggaran dan Realisasi Pendapatan Pada PT. Jasamarga Tollroad Operator

  Dinda Ramadhani Dinda, Purwita Sari, Emi Masyitah

  320-330

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3377

• Efektivitas Micro Influencer Dalam Meningkatkan Penjualan Lampu Biled Di Yoong Motor Surabaya

  Christhoper Owen Chandra, Diki Putra Setianto

  331-337

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3383

• The Exploring the Influence of Perceived Value on Customer Loyalty: The Mediating Role of Emotional and Social Value in Driving Satisfaction and Repeat Purchase Intention. Evidence from PT. BPR Ekadharma Bhinaraharja, East Java, Indonesia

  Dwi Atmodjo Bahagio, Fitroh Adilla, Zunan Setiawan

  338-346

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3235

• Designing Loyalty in Local Banks: The Impact of Brand Image and Service Quality on Satisfaction, Trust, and Repeat Behavior at PT BPR Bank Sleman

  Leo Jati Kusworo, Zunan Setiawan, Purwoko Purwoko

  347-360

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3239

• Scientific Map of Artificial Intelligence Research in Digital Business

  Loso Judijanto, Agung Zulfikri

  361-370

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3255

• The Use of Artificial Intelligence to Improve Digital Marketing Strategies for MSMEs in Indonesia

  Rendro Laksmono, Agung Zulfikri, Yana Priyana

  371-378

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3256

• Dampak Kualitas Produk, Iklan, dan Harga terhadap Minat Beli pada Brand Glad2glow di Kalangan Pelajar hingga Mahasiswa di Surabaya

  Salma Nur Indah Nur Indah Putri, Syaidatul Fatimah , Nindya Kartika Kusmayati, Laily Purnawati, Anita Kartika Sari

  379-387

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3307

• Pengaruh Kinerja Keuangan, Ketepatan Waktu Pelaporan Keuangan dan Keputusan Pendanaan terhadap Nilai Perusahaan

  Reni Astuti, Mariana Sawalla

  388-393

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3335

• Efektivitas Penggunaan Aplikasi ARKAS dalam Pelaporan Dana BOS Sekolah

  Nur Aliyah, Sumarlin Mus, Irmawati Irmawati

  394-399

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3387

• Implementasi Metode Random Forest untuk Klasifikasi Sampah Organik dan Anorganik Berbasis Citra Digital

  Melania Velisita Lau, Aryani Dwi Handayani, Miyosagusti Yudo Widodo, Rani Irma Handayani, Risca Lusiana Pratiwi

  400-406

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3410

• Pengaruh Management Support, Keselamatan dan Kesehatan Kerja (K3), dan Pengawasan terhadap Entropi Budaya pada PT. PLN Nusantara Power Unit UPHK Medan

  Pelkianto Zebua, Yuli Arnida Pohan

  407-418

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3406

• Pengaruh Pijat Bayi terhadap Kualitas Tidur Bayi Usia 0–3 Bulan

  Eka Mustika Sari Abukasim, Natasha Novianty

  419-424

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  Abstract views: 0 | PDF downloads: 0 | Published: 2025-11-07 | Doi: 10.31004/riggs.v4i4.3418