E-Journal UMSIDA (Universitas Muhammadiyah Sidoarjo)
Not a member yet
1909 research outputs found
Sort by
Financial Literacy, Government Support, and Fintech Adoption as Drivers of SME Sustainability Performance
No full textGeneral Background The rapid expansion of financial technology has reshaped financial practices among Micro, Small, and Medium Enterprises in Indonesia, particularly within the context of digital economic transformation. Specific Background In Bandar Lampung City, despite government digitalization initiatives, fintech utilization among MSMEs remains uneven, with persistent reliance on manual financial systems affecting sustainability outcomes. Knowledge Gap Existing technology adoption models insufficiently explain fintech adoption by MSMEs when institutional support, financial literacy, trust, and sustainability dimensions are jointly considered in a local Indonesian setting. Aims This study examines determinants of fintech adoption and evaluates its role in shaping MSME sustainability performance across economic, social, and environmental dimensions. Results Using a quantitative survey of 200 MSMEs and SEM-PLS analysis, financial literacy, government support, trust, perceived usefulness, and perceived ease of use were found to significantly shape fintech adoption, while user innovation showed no direct relationship. Fintech adoption demonstrated a strong association with sustainability performance. Novelty This study integrates Technology Acceptance Model constructs with institutional and sustainability perspectives to explain fintech adoption mechanisms in regional MSMEs. Implications The findings highlight the importance of coordinated government policies and financial literacy initiatives in fostering fintech-driven sustainability among MSMEs within emerging digital economies.
Highlights:
Multiple internal and institutional factors jointly explain digital financial system usage among small businesses.
Digital financial system usage aligns with economic, social, and environmental business outcomes.
Individual innovativeness alone does not translate into technology usage without supporting conditions.
Keywords: Fintech, Financial Literacy, Government Support, User Innovation, Sustainability Performance, MSME
Integrating Artificial Intelligence for Monitoring and Assessment of Field Biological Control Strategies: Integrasi Kecerdasan Buatan untuk Pemantauan dan Evaluasi Strategi Pengendalian Hayati di Lapangan
No full textGeneral Background Biological control is a core component of integrated pest management aimed at reducing chemical pesticide dependence while preserving ecosystem integrity. Specific Background However, conventional monitoring and evaluation of biological control programs remain labor-intensive, time-consuming, and limited by declining taxonomic expertise. Knowledge Gap There is still limited evidence from real-field conditions on how artificial intelligence, sensor technologies, and unmanned aerial vehicles can be integrated into a unified monitoring, prediction, and deployment framework for biological control. Aims This study reviews and evaluates the integration of AI-based monitoring systems, predictive modeling, and drone-assisted deployment of biological control agents in agricultural fields. Results Field trials in Central California and Southern India demonstrated high pest detection accuracy (90–95%), reliable predictive performance (AUC > 0.89), improved deployment efficiency, and pest suppression ranging from 55% to 78% across different agents. Novelty The study presents a comprehensive, field-tested framework combining computer vision, acoustic sensing, hyperspectral imaging, and UAV-based release within a single operational system. Implications The findings indicate that AI-supported biological control offers a scalable and cost-efficient pathway toward proactive, environmentally responsible pest management across diverse cropping systems.
Keywords: Artificial Intelligence, Biological Control, Unmanned Aerial Vehicles, Pest Monitoring, Integrated Pest Management
Key Findings Highlights:
Multi-sensor AI systems achieved consistently high field-level pest detection accuracy.
Drone-based release reduced labor costs while improving spatial coverage.
Predictive modeling enabled earlier and more targeted biological interventions
Comparison of Indonesian and US Bankruptcy Laws in the Protection of Creditors and Debtors : Perbandingan Hukum Kepailitan Indonesia dan Amerika Serikat dalam Perlindungan Kreditor dan Debitor
No full textGeneral Background Bankruptcy law functions as a collective debt resolution mechanism intended to balance legal certainty, economic stability, and fairness between creditors and debtors in modern business systems. Specific Background Indonesia regulates bankruptcy through Law Number 37 of 2004 on Bankruptcy and Suspension of Debt Payment Obligations, while the United States applies the U.S. Bankruptcy Code, particularly Chapters 7 and 11, reflecting different legal traditions and policy orientations. Knowledge Gap Despite extensive discussions on each system, systematic comparison focusing on creditor and debtor protection principles remains limited in highlighting structural and philosophical distinctions. Aims This study aims to compare the bankruptcy regimes of Indonesia and the United States with emphasis on mechanisms, principles, and legal protections afforded to creditors and debtors. Results The findings show that both systems recognize bankruptcy as a collective proceeding, apply creditor priority rules, and provide liquidation and reorganization pathways; however, Indonesia emphasizes procedural simplicity and creditor certainty, whereas the United States prioritizes debtor protection through automatic stay, debtor-in-possession, and reorganization-oriented frameworks. Novelty The study presents an integrated comparative analysis that links procedural design with underlying legal philosophy in both jurisdictions. Implications These findings offer a conceptual reference for bankruptcy law reform in Indonesia by identifying comparative elements that may support a more balanced protection structure for creditors and debtors within evolving economic conditions.
Highlights:
Both jurisdictions adopt collective debt settlement with structured creditor priority arrangements.
Indonesia relies on simplified procedural thresholds, while the United States applies debtor-centered reorganization mechanisms.
Divergent legal philosophies shape distinct institutional roles for courts, creditors, and debtors.
Keywords: Bankruptcy, Creditor, Debtor, PKPU, Bankruptcy Law, Comparative La
Migrationُ s Developmental Role in Human Capital Formation: Evidence from (Morocco, India, and Jordan): Peran Migrasi dalam Pembentukan Modal Manusia: Bukti dari (Maroko, India, dan Yordania)
No full textGeneral Background: International migration has become a defining global phenomenon shaping economic and social structures in both sending and receiving countries. Specific Background: Migration is closely linked to human capital formation through remittances, knowledge transfer, and labor mobility, while simultaneously generating challenges related to skilled labor outflows. Knowledge Gap: Existing studies present divergent findings and lack comparative analysis across countries with different migration profiles. Aims: This study examines the developmental role of migration in human capital formation using comparative evidence from Morocco, India, and Jordan. Results: The findings reveal a dual relationship in which migration supports skill accumulation, educational financing, and professional networking, while also contributing to brain drain and sectoral skill shortages. Novelty: The article provides a cross-country analytical framework that highlights context-specific migration outcomes. Implications: The results underline the importance of integrated migration and development policies that leverage remittances, diaspora networks, and return migration to support sustainable human capital development.
Keywords: International Migration, Human Capital, Remittances, Brain Drain, Development
Key Findings Highlights:
Migration generates both skill accumulation and skilled labor loss across countries
Remittances serve as a strategic resource for education and economic stability
National policy context determines developmental outcomes of migratio
The Role of Human Resource Management in Achieving Competitive Advantage
No full textGeneral Background: Contemporary organizations face intensifying global competition that demands strategic approaches to sustaining market position and achieving organizational excellence. Specific Background: Human resource management has evolved from an operational function into a strategic driver of competitive advantage, encompassing talent acquisition, development, training, compensation, and strategic workforce planning that directly influence organizational performance, innovation capacity, and adaptability. Knowledge Gap: Despite availability of financial and technological resources, many organizations struggle to effectively invest in human capital as a lever for competitiveness, demonstrating limited awareness of strategic human resource planning aligned with long-term organizational goals. Aims: This research examines the strategic role of human resource management in building sustainable competitive advantage by analyzing characteristics, skills, and capabilities required of human resources and evaluating how HR practices impact creativity, quality, flexibility, and operational efficiency. Results: Human resources constitute the most influential source for building competitive capabilities; organizations investing in training and development achieve superior innovation and excellence; rare and distinguished competencies prove difficult to imitate; strategic HR planning directly enhances sustainable performance and organizational capabilities. Novelty: The study provides an integrated theoretical framework demonstrating how human resources transform from operational components into value-generating strategic assets through systematic capability development. Implications: Organizations must adopt comprehensive HR strategies integrating recruitment, qualification, motivation, and strategic planning to enhance operational efficiency, foster innovation, strengthen loyalty, and achieve sustainable competitive differentiation in complex business environments.Keywords : Human Resource Management, Competitive Advantage, Strategic Planning, Organizational Performance, Talent DevelopmentHighlight :
Strategic HR planning directly enhances sustainable performance and organizational capabilities beyond traditional resources.
Rare, skilled talent proves difficult for competitors to replicate, creating lasting advantages.
Training and development programs significantly increase creativity, innovation, and operational process efficiency
Effects Of Ifrs 15 On Revenue Recognition in the Oil And Gas Sector (Experience of Jsc "Uzbekneftegaz")
No full textGeneral Background: International Financial Reporting Standard 15 (IFRS 15) "Revenue from Contracts with Customers" transformed revenue recognition practices across industries by introducing a control-based model that replaced the traditional risk-and-reward approach. The oil and gas sector, characterized by complex contractual arrangements, variable pricing mechanisms, and diverse delivery methods, faces unique challenges in implementing this standard. Specific Background: JSC Uzbekneftegaz, as Uzbekistan's leading oil and gas enterprise, transitioned to IFRS 15 in 2018, requiring comprehensive adjustments to its revenue accounting methodology. Knowledge Gap: Limited empirical evidence exists regarding the practical implementation effects of IFRS 15 within Central Asian extractive industries, particularly concerning long-term contracts and variable consideration treatment. Aims: This study analyzes the impact of IFRS 15 adoption on revenue recognition practices at JSC Uzbekneftegaz by examining consolidated financial statements from 2018-2024 and interim 2025 data. Results: Implementation resulted in substantial methodological changes including indirect tax exclusion, enhanced variable consideration estimation, and time-based revenue recognition for specific services, though economic substance remained largely unchanged. Novelty: This research provides the first comprehensive empirical analysis of IFRS 15 application in Uzbekistan's oil and gas sector. Implications: Findings demonstrate that IFRS 15 enhances financial transparency, international comparability, and analytical utility of revenue data in extractive industries.Keywords : IFRS 15, Revenue Recognition, Oil and Gas Industry, Uzbekneftegaz, Financial Reporting StandardsHighlight :
Excluding indirect taxes from revenue improved transparency and international comparability of financial statements.
Control-based recognition model clarified timing for long-term contracts and service-related revenue allocation.
Variable consideration estimation enhanced measurement prudence, reducing risk of overstated financial results
Fungal Contamination and Aflatoxin Production in Storage Insects and Stored Food: Kontaminasi Jamur dan Produksi Aflatoksin pada Serangga Penyimpan dan Makanan yang Disimpan
No full textBackground: Stored food products are highly susceptible to fungal contamination, posing significant risks to food safety and public health. Insects that infest stored food act as carriers of mycotoxigenic fungi, further exacerbating contamination. Knowledge Gap: While fungal contamination in stored food is well-documented, the role of storage insects in fungal transmission and aflatoxin production remains underexplored. Aims: This study aimed to isolate and identify fungi associated with storage insects and assess their potential for aflatoxin production. Methods: A total of 750 fungal isolates were obtained from four insect species collected from stored food across Basra Governorate. Fungal identification was conducted based on morphological and chemical characteristics, and aflatoxin production was analyzed using ELISA. Results: The dominant fungal genera included Aspergillus, Cladosporium, Penicillium, Rhizopus, and Yeast spp., with Aspergillus niger being the most prevalent (44.66%). All tested Aspergillus species, Cladosporium sp., and Penicillium sp. exhibited aflatoxin production, with the highest concentration (0.075 ppb) observed in Penicillium sp. Novelty: This study highlights the significant role of storage insects in fungal transmission and aflatoxin contamination, emphasizing A. niger's adaptation to storage conditions. Implications: These findings underscore the need for improved storage management and mycotoxin control strategies to mitigate health risks associated with contaminated food.
Highlights:
Storage insects contribute to fungal contamination and aflatoxin production.
Aspergillus niger dominates; multiple fungi produce aflatoxins in stored food.
Strengthen storage management to reduce mycotoxin-related health risks.
Keywords: Aspergillus, Penicillium, Cladosporium Storage insects, Aflatoxin, ELISA.
 
Theoretical Foundations for Improving the Mechanisms of Attracting Innovations in Tourism Service Development: Landasan Teoritis untuk Meningkatkan Mekanisme Penarikan Inovasi dalam Pengembangan Layanan Pariwisata
No full textGeneral Background: Tourism is a pivotal sector in Uzbekistan’s economic transformation, increasingly influenced by technological and structural shifts. Specific Background: Despite strategic policy efforts, empirical studies examining how innovation mechanisms shape tourism services in transitioning economies remain limited. Knowledge Gap: Prior research lacks integrated analyses of multidimensional innovation effects on tourism performance in post-Soviet and Central Asian contexts. Aim: This study investigates the impact of five innovation dimensions—digital innovation adoption, smart tourism infrastructure, cluster participation, financial access, and government support—on tourism service development in Uzbekistan from 2022 to 2024. Results: Using firm- and region-level data and a multivariate regression model, all five innovation variables significantly and positively influenced service development, as measured by tourist arrivals, satisfaction, and revenue. Digital innovation and infrastructure had the strongest effects. Novelty: The study provides a comprehensive empirical model grounded in innovation diffusion theory and tourism-specific frameworks, offering the first integrated assessment of innovation drivers in Uzbekistan’s tourism sector. Implications: The findings emphasize the need for cohesive innovation policies, digital capacity-building, and targeted financial instruments to sustain tourism growth. Policymakers should foster public-private synergies to transition towards a technology-driven, competitive tourism economy.
Highlights:
Digital innovation significantly boosts tourism growth and visitor satisfaction.
Financial access and policy support enable service modernization.
First empirical model on tourism innovation in Uzbekistan.
Keywords: Tourism Innovation, Digital Transformation, Smart Infrastructure, Policy Support, Uzbekista
Implementation of Tajribi, Burhani, Bayani, and 'Irfani Methods in Islamic Education Philosophy
No full textGeneral Background: Epistemology, as a core branch of philosophy, critically examines the nature, sources, and limits of knowledge. Specific Background: Within the Islamic intellectual tradition, epistemology encompasses distinct methodologies—tajribi, burhani, bayani, and ‘irfani—each rooted in different epistemic frameworks. Knowledge Gap: However, comprehensive analyses of how these methods are implemented within the context of Islamic education philosophy remain limited. Aims: This study aims to explore the application of Islamic epistemological methods in the study of Islamic educational philosophy. Results: Through qualitative descriptive library research, the study finds that the tajribi (empirical) method is utilized to understand physical realities, the burhani (rational) method to grasp metaphysical concepts, the bayani (textual-interpretative) method to extract meaning from sacred texts, and the ‘irfani (intuitive-spiritual) method to attain inner truths through spiritual practice. Novelty: The study synthesizes these diverse epistemological approaches and delineates their respective educational domains, offering an integrated framework for understanding Islamic knowledge acquisition. Implications: These findings contribute to the broader discourse on Islamic education by highlighting the multidimensional nature of knowledge in Islamic thought and advocating for a balanced pedagogical model that accommodates empirical, rational, textual, and spiritual dimensions.
Highlights:
Distinct epistemological methods reflect diverse paths to knowledge in Islam.
Each method aligns with specific objects: material, rational, textual, or spiritual.
Integration of these methods enriches Islamic educational philosophy.
Keywords: Islamic Epistemology, Tajribi, Burhani, Bayani, ‘Irfan
Analysis of Internal and External Factors Influencing Teacher Performance
No full textGeneral Background: The quality of education fundamentally hinges on teacher performance, as educators are central to the learning process. Specific Background: Despite widespread acknowledgment of their significance, systemic efforts to enhance teacher effectiveness remain fragmented. Knowledge Gap: There is limited integrative analysis that systematically categorizes the full spectrum of internal and external factors influencing teacher performance. Aims: This study aims to identify and categorize the key determinants that shape teacher performance using descriptive analysis of empirical data. Results: Five primary factors emerged: personal characteristics, systemic structures, team collaboration, leadership, and contextual influences. Emotional stability was the most critical personal trait, while organizational systems and teamwork directly impacted task performance and student outcomes. Leadership supported ethical professionalism, and unaddressed contextual pressures risked performance decline. Novelty: The study’s novelty lies in its multidimensional synthesis of performance drivers, emphasizing the interplay between internal traits and external systems. Implications: Findings advocate for holistic educational policies that concurrently strengthen individual, structural, and contextual supports to sustainably elevate teaching quality.
Highlights:
Emotional stability is the most influential personal trait.
School systems and teamwork enhance performance quality.
Contextual pressure must be managed to avoid performance decline.
Keywords: Teacher Performance, Educational Quality, Internal Factors, External Influences, School Leadershi