cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Adyt Anugrah
Contact Email
adytanugrah@radenintan.ac.id
Phone
+6287712176284
Journal Mail Official
smartsoc.journal@gmail.com
Editorial Address
Langkapura District, Bandar Lampung city, Lampung, Indonesia
Location
Kota bandar lampung,
Lampung
INDONESIA
Smart Society: Community Service and Empowerment Journal
Published by Foundation of Advanced Education
ISSN : 28075722     EISSN : 28075757     DOI : -
Core Subject : Humanities, Education, Social,
Humanities Education Languange, Linguistic, Communication & Media Social Sciences Other
Smart Society: Community Service and Empowerment Journal [e-ISSN: 2807-5757, p-ISSN: 2807-5722] is medium of communication for researchers, academicians, and practitioners from all over the world that covers issues such as the improvement of Community Service and Empowerment including community service and empowerment results that are problem-solving, comprehensive, meaningful, and sustainable, with clear goals and support the achievement of the goals set forth in the Sustainable Development Goals (SDGs). Smart Society: Community Service and Empowerment Journal published comprehensive research articles and reviews by leading experts in the field. Selected articles, which has a high scientific achievement, provide important new knowledge, and high benefits to society of physics and physics education. The Journal was first published in 2021 and regularly published twice per year This journal welcomes submissions all year round
Arjuna Subject : Umum - Umum
Articles 149 Documents
 11   12   13   14   15 
Integrating Green Fashion into Fashion Education: A Case Study onDeveloping a Learning Framework for Sustainability Values in Higher Education Dian Retnasari; Linda Nurwahyuni; Asri Andarini Nurlita
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsoc.v6i3.1279

Abstract

The fashion industry is among the largest global sources of environmental damage, generating significant carbon emissions, intensive water consumption, and large volumes of non-biodegradable textile waste, and its environmental footprint continues to grow. One potential solution to mitigate this impact is the concept of green fashion in fashion education. However, the integration of green fashion into higher-education fashion programs has been insufficiently documented in terms of a strategic, comprehensive learning model. Previous studies over the past five years indicate a gap in the absence of an integrated framework that can be systematically implemented within the curriculum. Therefore, this study aims to develop an integrated green fashion learning framework for both theoretical and practical courses to strengthen students' sustainability values. This study employed a qualitative case study approach conducted in a fashion design education program at Universitas Negeri Yogyakarta, Indonesia. The participants were selected through purposive sampling and consisted of 1 program coordinator, 12 lecturers, and 25 students in the fashion design education program. Data were analyzed using thematic analysis (transcription, coding, categorization, and theme identification) to identify and synthesize relevant theoretical and practical aspects related to green fashion education. The findings led to the development of a Fashion Design Learning Framework integrated with green fashion principles. The framework includes a practical learning syntax that can be directly implemented in fashion education, covering both theoretical and practical learning activities. The framework is intended to help reduce the gap between sustainability concepts and educational practices while supporting the development of creative, competent, and environmentally responsible graduates. The implications of this study provide practical guidance for vocational education institutions and fashion educators on integrating sustainability values into the learning process. Furthermore, this research contributes to strengthening sustainability-oriented education in higher education, particularly in fashion.
Implementation of Population Administration Service Policy through the Jemput bola Program in Badung Regency Komang Vriska Tiara Mareta; I Dewa Ayu Putri Wirantari
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/j0dqf592

Abstract

Unequal access to population administration services remains a persistent governance challenge in Indonesia, especially for residents of remote and underserved areas, and it undermines the guarantee of legal identity mandated by SDG Target 16.9. In Badung Regency, about 14.7% of residents required to hold an identity card still lack complete population documents, which makes it urgent to understand why the Jemput Bola Program, an outreach service through which the Population and Civil Registration Office delivers administrative services directly to communities, performs unevenly across the regency. This study aims to analyze how the program is implemented across Badung’s contrasting urban and rural sub-districts using Edwards III’s policy implementation framework (communication, resources, disposition, and bureaucratic structure). A qualitative-dominant mixed-methods case study was applied: in-depth interviews with 23 purposively selected informants, field observation, and document review formed the core evidence, while a structured Likert-scale survey of 178 residents was embedded only to triangulate community perceptions. Findings show a 37.4% expansion in service coverage relative to the pre-program period, narrowing the access gap in previously underserved villages. Community satisfaction reached 87.4% (up from 74.2%) and turnaround time fell from 6.8 to 3.2 days, indicating that the program’s main value lies in relocating the point of service closer to residents. However, inconsistent SOP application, uneven officer training, and limited vehicles and connectivity continue to constrain equitable delivery, and the four dimensions operate as a coupled system rather than as independent factors.
The Influence of Tax Knowledge, Social Media, and Digital Tax Campaigns on Tax Compliance Among Young People in the Special Capital Region of Jakarta, Indonesia Amely C.D Siregar; Ardan Gani Asalam
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsoc.v6i3.1349

Abstract

Tax compliance among young taxpayers has become increasingly relevant in Indonesia as more young people participate in digital-based economic activities and begin to face formal tax obligations. In Jakarta, this issue is closely related to the strong use of digital platforms, where young taxpayers often rely on online sources to obtain tax information. Previous studies have examined tax knowledge, social media, and digital tax campaigns, but their combined effect on young taxpayers in Jakarta remains underexplored and has produced inconsistent findings. This study, therefore, examines whether tax knowledge, social media, and digital tax campaigns predict tax compliance in young individuals within the Special Capital Region of Jakarta, Indonesia. This study used a quantitative descriptive-causal design by collecting survey data from 87 young taxpayers and analyzing it through multiple linear regression. The findings indicate that tax knowledge, social media, and digital tax campaigns collectively have a notable impact on tax compliance. However, individual analysis shows that while digital tax campaigns positively and significantly influence compliance, tax knowledge and social media do not have significant effects. The model explained 53.5% of the variance in tax compliance (R² = 0.535; adjusted R² = 0.518) and was significant overall (F = 31.846; p < 0.001). Digital tax campaigns had a significant standardized effect (β = 0.738; p < 0.001), whereas tax knowledge (β = 0.007; p = 0.949) and social media (β = −0.016; p = 0.906) were not significant. These results suggest that tax authorities should strengthen digital tax campaigns through clear, practical, and interactive tax guidance for young taxpayers. The findings suggest that directed and actionable digital tax interventions may be more relevant to young taxpayers’ compliance than general tax knowledge or social-media exposure, providing a basis for refining how TPB- and TAM-informed mechanisms are interpreted in digital tax communication.
Legal Protection Against Personal Data Misuse in Peer-to-Peer Lending: A Normative Analysis of Indonesia's Regulatory Framework Rizda Ardyati; Muhammad Bagus Adi Wicaksono
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/91x4fg49

Abstract

The development of information technology-based online lending services has facilitated public access to financing. However, this convenience also poses risks of personal data misuse that may harm service users. This study aims to analyze the forms of personal data misuse in online lending services, the legal protection available to victims, and the factors contributing to personal data violations. This study employs a normative legal research method with a statutory approach, using qualitative analysis of primary and secondary legal materials collected through a literature review. The findings indicate that personal data misuse in online lending services may involve improper debt collection practices targeting emergency contacts or other third parties, unauthorized disclosure of personal data, and excessive access to borrowers' devices. From a normative legal perspective, personal data protection is regulated under Law Number 27 of 2022 concerning Personal Data Protection, Law Number 1 of 2024 concerning Electronic Information and Transactions, and Financial Services Authority regulations governing lending services and consumer protection. Violations of these provisions may result in administrative, civil, or criminal liability, depending on the nature and legal elements of the violations. The study also identifies low levels of digital literacy, limited awareness of personal data protection, the prevalence of illegal online lending platforms, and inadequate regulatory oversight as factors that may increase the risk of personal data violations. This study emphasizes that existing legal regulations must be supported by effective regulatory supervision, strengthened accountability of lending service providers, and improved digital literacy to ensure legal protection and certainty for users of online lending services.
Financial Health as a Mediator Between Local Government Performance Determinants and Accountability: Evidence from West Java Rachmat Pramukty; Nera Marinda Machdar; Adler Manurung; Sugeng Suroso
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsoc.v6i3.1377

Abstract

Local governments are required to demonstrate performance accountability through the Government Agency Performance Accountability Report (Laporan Akuntabilitas Kinerja Instansi Pemerintah, LAKIP); however, substantial variations in accountability performance remain across regions, while the role of financial health in linking institutional, strategic, and fiscal factors with accountability performance remains insufficiently examined. This study examines the relationships between Regional Head Commitment, Key Performance Indicators (Indikator Kinerja Utama, IKU), Regional Own-Source Revenue (Pendapatan Asli Daerah, PAD), Strategic Performance Targets, and LAKIP scores, with the Integrated Financial Health Index (IKKT) examined as a mediating variable. A quantitative explanatory design was employed using panel data from all 27 regency and municipal governments in West Java, Indonesia, covering the 2019–2023 period and yielding 135 local government-year observations. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results show that Regional Head Commitment (β = −0.080, p = 0.015), PAD (β = 0.793, p < 0.001), and Strategic Performance Targets (β = −0.061, p = 0.046) are significantly associated with LAKIP scores, whereas IKU is not statistically significant (β = 0.085, p = 0.063). The negative coefficients for Regional Head Commitment and Strategic Performance Targets reflect the reverse coding applied to these measures. IKKT is significantly associated with Regional Head Commitment (β = −0.079, p = 0.014), PAD (β = 0.681, p < 0.001), and Strategic Performance Targets (β = 0.150, p = 0.035), while its relationship with IKU is not significant. IKKT is also positively associated with LAKIP scores (β = 0.321, p < 0.001). Mediation analysis indicates that IKKT partially mediates the relationship between PAD and LAKIP, as the indirect effect is significant (β = 0.218, p = 0.002) while the direct relationship remains significant. These findings imply that strengthening local government accountability requires attention not only to performance planning and leadership commitment but also to fiscal capacity and financial health. This study contributes empirical evidence by demonstrating the intermediary role of financial health in the relationship between regional fiscal capacity and local government performance accountability within the Indonesian context.
Firm Value of Indonesian Energy Companies: The Effect of ESG Disclosure, Digital Transformation, and Capital Structure Alicia Amanda Wikaning Tyas; Muhamad Muslih
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsoc.v6i3.1387

Abstract

Indonesia’s energy sector faces substantial financing requirements, continued dependence on fossil fuels, and increasing pressure to strengthen sustainability and technological adaptation. This study examines the relationships of Environmental, Social, and Governance (ESG) disclosure, keyword-frequency-based digital transformation disclosure, and capital structure with firm value among energy-sector companies listed on the Indonesia Stock Exchange. A quantitative explanatory design was employed using a balanced panel of 24 companies observed from 2021 to 2024, resulting in 96 firm-year observations. Firm value was measured using winsorized Tobin’s Q, ESG disclosure using a GRI Standards 2021-based disclosure index, digital transformation disclosure using the logarithmically transformed frequency of predefined digital-related keywords, and capital structure using the total-liabilities-to-total-assets ratio. Fixed-effects panel regression was estimated using Stata 17. The results show that ESG disclosure was negatively but not significantly associated with firm value (β = −1.3022, p = 0.068), while digital transformation disclosure showed a positive but non-significant association (β = 0.2125, p = 0.268). In contrast, capital structure was positively and significantly associated with firm value (β = 3.5883, p < 0.001). The model was jointly significant, F(3, 69) = 9.66, p < 0.001, with a within R² of 0.2957. These findings indicate that the overall-leverage measure had clearer statistical relevance to firm value than the two disclosure-based measures within the observed companies and period. The study contributes to the application of signaling theory by showing that different financial and non-financial corporate signals may differ in their statistical relevance to market valuation. The findings also suggest that companies should manage liabilities prudently while improving the credibility, specificity, and outcome orientation of ESG and digital-transformation reporting.
The Effect of Corporate Social Responsibility Disclosure and Capital Structure on Firm Value: The Moderating Role of Firm Size Itsna Wening Ariefianti; Cahyaningsih Cahyaningsih
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/smartsoc.v6i3.1399

Abstract

Firm value reflects market perceptions of a company’s performance and future prospects and remains an important consideration for investors. The declining market valuation of Indonesia’s food and beverage companies during 2022–2024, together with inconsistent findings regarding the effects of Corporate Social Responsibility (CSR) disclosure and capital structure, provides the basis for this study. This research examines the effects of CSR disclosure and capital structure on firm value and evaluates the moderating role of firm size. Secondary data were obtained from the annual and sustainability reports of 21 food and beverage companies listed on the Indonesia Stock Exchange, comprising 63 firm-year observations. Panel data regression and Moderated Regression Analysis (MRA) were employed using a Random Effect Model. The results show that CSR disclosure is not significantly associated with firm value (p = 0.0622), whereas capital structure has a positive and statistically significant association (p = 0.0007). Firm size has no significant direct association with firm value (p = 0.9746) and does not significantly moderate the relationship between CSR disclosure and firm value (p = 0.6412) or between capital structure and firm value (p = 0.5933). These findings contribute to the application of Signaling Theory by showing that different corporate signals may have different relevance to market valuation, with financing decisions exhibiting a clearer statistical association with firm value than CSR disclosure within the observed sector and period. Practically, the findings suggest that managers should maintain efficient financing strategies while improving the quality and credibility of CSR implementation rather than focusing solely on the extent of disclosure.
Mapping the Landscape of Artificial Intelligence for Climate Resilience in Rural Areas: A Bibliometric Study Desi Ayu Kumalasari; Fitri Trapsilawati
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/3akfsk52

Abstract

Rural areas are particularly vulnerable to climate-related risks, yet limited access to locally available environmental data can constrain effective mitigation and adaptation strategies. This study maps the global research landscape on the application of Artificial Intelligence (AI) to climate resilience in rural areas through a bibliometric analysis of 254 documents indexed in the Scopus database. Biblioshiny and VOSviewer were used to examine publication trends, geographic contributions, keyword co-occurrence patterns, and thematic evolution. The findings show a sharp increase in publications after 2021, with China, the United States, and Saudi Arabia among the leading contributors. The intellectual structure of the field is primarily organized around three interconnected themes: Machine Learning, climate change, and Remote Sensing. Thematic analysis further indicates a transition from relatively conventional land-use and environmental monitoring approaches toward more advanced applications involving Deep Learning, carbon-emission analysis, decarbonization strategies, and site-level environmental monitoring. These developments suggest that AI-based climate resilience research is becoming increasingly interdisciplinary and application-oriented. By specifically isolating rural areas as the unit of analysis, this study complements broader bibliometric studies that commonly examine agriculture, climate change, or AI at a more general level. The findings provide an evidence-based overview of the current knowledge structure, emerging themes, and research directions that may support future interdisciplinary research and the responsible development of AI-based climate adaptation strategies for rural communities.
Circular Letters as Instruments for Creating New Norms in Indonesian Public Procurement: A Review of LKPP Circular Letters Nos. 5 and 8 of 2024 Khalid Mustafa; Samsul Ramli
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/42zfyx49

Abstract

Circular Letters Nos. 5 and 8 of 2024 issued by Indonesia’s National Public Procurement Agency (LKPP) were issued to provide guidance on corruption prevention in government procurement. Because circular letters are not listed in the hierarchy of legislation under Article 7 of Law No. 12 of 2011, questions arise when their operative provisions appear to create obligations, decision criteria, sanction grounds, or allocations of authority beyond existing procurement regulations. This study examines the legal character of selected provisions in the two circular letters. Using normative legal research with statutory, conceptual, and analytical approaches, the study applies a clause-level doctrinal analysis by comparing the selected operative provisions with the procurement regulations applicable at the time of issuance and classifying them as restatements, interpretations, operational directions, or potentially norm-creating provisions. The analysis identifies potentially norm-creating effects concerning review of the General Procurement Plan without clear confirmation of the final authority of the Budget User or duly authorized Proxy Budget User, the linkage between a single brand and a single capable business actor, the shortest supply chain criterion, price preference in negotiated e-purchasing, mandatory disclosure of evaluation worksheets without adequate safeguards for protected information, and the possible treatment of failure to repay audit-identified overpayments as an independent ground for blacklisting. By contrast, subcontractor-payment controls and mini competition have prior regulatory foundations. The findings show that the principal legal issue is not LKPP’s regulatory competence in general, but the compatibility between the substance and legal effects of particular provisions and the circular-letter form used to express them. The study contributes a clause-level framework for distinguishing explanatory guidance grounded in existing law from provisions requiring a prescribed regulatory form and sufficient legal basis.
Developing a Traditional Wela Maka Game-Based Throwing Skills Assessment Instrument for Elementary School Students Yanuarius Ricardus Natal; Bernabas Wani; Fulgensius Elpianus Kira
Smart Society Vol. 6 No. 3 (2026): Smart Society
Publisher : FOUNDAE (Foundation of Advanced Education)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58524/6j67qy97

Abstract

Fundamental movement skills are central to elementary school physical education, yet throwing assessments often emphasize outcomes while giving limited attention to movement processes and culturally familiar activity contexts. This study developed a throwing-skill assessment instrument integrated with the traditional Wela Maka game for elementary school students. A Research and Development (R&D) approach adapted from the Borg and Gall model included product analysis, literature and field study, development planning, internal design testing, expert validation, revision, limited-scale testing, main field testing, and final refinement. Data were collected through observation, interviews, expert-validation questionnaires, and the developed assessment sheets and analyzed descriptively using percentages and qualitative feedback. Expert validation averaged 90.83%, the limited-scale trial 88.12%, and the main field trial 92.68%. The findings support the instrument’s feasibility and practicality for observing throwing processes and outcomes in a game-based context. The final product includes Wela Maka procedures, throwing-skill indicators, an assessment rubric, scoring guidance, and teacher instructions. Because inter-rater reliability, test-retest reliability, construct validity, and criterion validity were not comprehensively examined, the results represent developmental feasibility and usability rather than complete psychometric validation.

Page 14 of 15 | Total Record : 149

 11   12   13   14   15 

Filter by Year

2021 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 3 (2026): Smart Society Vol. 6 No. 2 (2026): Smart Society Vol. 6 No. 1 (2026): Smart Society Vol. 5 No. 2 (2025): Smart Society Vol. 5 No. 1 (2025): Smart Society Vol. 4 No. 2 (2024): Smart Society Vol. 4 No. 1 (2024): Smart Society Vol. 3 No. 2 (2023): Smart Society Vol. 3 No. 1 (2023): Smart Society Vol. 2 No. 2 (2022): Smart Society Vol. 2 No. 1 (2022): Smart Society Vol. 1 No. 2 (2021): Smart Society Vol. 1 No. 1 (2021): Smart Society More Issue