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INDONESIA
Jurnal Nirta: Studi Inovasi
Published by Nirta Learning Centre
ISSN : -     EISSN : 28076648     DOI : 10.61412
Core Subject : Economy, Science, Education,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education
artikel penelitian dan pengabdian kepada masyarakat yang berfokus pada bidang keilmuan yaitu Pendidikan, Manajemen dan Pariwisata
Arjuna Subject : Ilmu Sosial - Pendidikan
Articles 249 Documents
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PERAN PERMAINAN BERBASIS DIGITAL DITINJAU DARI MINAT BELAJAR DAN LITERASI PADA SISWA KELAS V DI SD MUHAMMADIYAH 4 SURABAYA Nabila Sekardini, Putri; Ichda Wahyuni, Holy; Naila, Ishmatun
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.435

Abstract

The development of digital technology encourages innovation in the learning process in elementary schools, particularly in efforts to foster learning interest and strengthen students' literacy skills. This study aims to describe the role of digital-based games as a learning medium in supporting learning interest and literacy skills in elementary school students. Observation, interviews, and documentation are the data collection techniques used in this study. The research subjects consisted of students and teachers at the elementary school level who implemented educational games in learning activities. The results showed that digital-based games demonstrated student engagement through learning activities that were more interesting, interactive, and in accordance with the characteristics of the digital generation. In addition, activities in digital games contributed to strengthening literacy skills, particularly through understanding instructions, reading texts, and completing story-based tasks. This study confirms that digital games can be an effective learning medium when used in a targeted manner and in accordance with learning objectives. This research is expected to serve as a reference for teachers and schools in developing innovative and contextual learning strategies.
Penerapan Akuntansi Keberlanjutan Berbasis ESG (Environmental, Social and Governance) pada Arah Coffee Shop Modern di Surabaya Hilda Nabighoh Hafsha; Maria Carolla Jenniver Ati; Titiek Rachmawati
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.437

Abstract

The development of modern coffee shops in Surabaya reflects changes in people’s lifestyles, where cafés are no longer only places to enjoy beverages, but also spaces for working, studying, and socializing. This condition encourages business owners not only to focus on profit, but also to pay attention to business sustainability through the implementation of Environmental, Social, and Governance (ESG) principles. This study aims to analyze the implementation of sustainability accounting based on ESG in modern coffee shops in Surabaya. The novelty of this research lies in examining ESG implementation in the modern coffee shop sector from the perspective of sustainability accounting, which is still rarely discussed. This study employed a qualitative descriptive method with a case study approach at ARAH Coffee Neo Lumina Surabaya. Data were collected through direct observation, informal interviews, documentation, and literature study. The data analysis technique was conducted descriptively by classifying findings based on environmental, social, and governance aspects. The results indicate that the environmental aspect is reflected in business area cleanliness, facility management, and environmental comfort. The social aspect is reflected in customer service, supporting facilities, and the creation of social interaction spaces. The governance aspect is reflected in the use of digital payment systems and operational management. This study concludes that modern coffee shops have implemented ESG principles fairly well, although continuous improvement is still needed to enhance competitiveness and business sustainability.
Peran ESG (Enviromental, Sosial, and Governance) Dalam Meningkatkan Kualitas Keputusan Investasi Pada PT Pertamina (Persero) Maharani Adi Pamasa; Hanna Nelin Solossa; Titiek Rachmawati
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.438

Abstract

This study aims to analyze the role of Environmental, Social, and Governance (ESG) in improving the quality of investment decisions at PT Pertamina (Persero). In the modern business environment, ESG has become a critical framework as it integrates financial and non-financial aspects, particularly sustainability and risk considerations. This research employs a qualitative descriptive approach using secondary data derived from annual reports and sustainability reports.The findings indicate that ESG implementation enhances corporate transparency, strengthens governance structures, and supports the identification and mitigation of environmental and social risks. Furthermore, ESG contributes to increased investor confidence and promotes long-term value creation. Therefore, ESG serves as a strategic foundation in generating high-quality, sustainable, and responsible investment decisions.
TINGKAT PEMAHAMAN DAN KESIAPAN PENERAPAN ENVIRONMENTAL, SOCIAL AND GOVERNANCE (ESG) PADA UMKM DI SURABAYA Putri Imeldatus Sholeha; Neza Putri Pratama; Titiek Rachmawati
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to analyze the level of understanding and readiness in implementing Environmental, Social, and Governance (ESG) principles among Micro, Small, and Medium Enterprises (MSMEs) in Surabaya. The research employs a descriptive quantitative approach to depict the actual conditions in the field without examining causal relationships between variables. The data used are primary data collected through questionnaires distributed to 30 respondents selected using accidental sampling. The research instrument applies a five-point Likert scale. The variables examined include ESG understanding and ESG implementation readiness, which are measured based on environmental, social, and governance dimensions. The results indicate that the level of ESG understanding is categorized as high, with a mean score of 4.06. This suggests that MSME actors generally possess adequate knowledge regarding ESG concepts and their benefits in business activities. Meanwhile, the level of readiness for ESG implementation is also categorized as high, with a mean score of 3.96, indicating an initial capacity to adopt sustainability principles. However, a gap is identified between understanding and actual implementation, as ESG practices remain partial and have not been systematically integrated into business operations. These findings imply that increased awareness has not been fully translated into practical application. Therefore, further efforts are required, including more practical training programs, continuous assistance, and supportive policies to enhance ESG implementation among MSMEs. This study is expected to contribute to the development of ESG-related literature and serve as a reference for formulating strategies to improve ESG adoption among MSMEs in Surabaya.
Dampak Kenaikan Tarif PPN 12% terhadap Daya Beli Konsumen dan Implikasinya bagi Dunia Bisnis (Studi Kasus di Kecamatan Sukolilo, Surabaya) Nor Hasan; Sintya Mega Putri Yuda; Linda Dwi Salsa Billa; Intan Ayu Purnama; Aliffia Iza Nurheta
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.440

Abstract

This study aims to analyze the impact of the VAT rate increase on consumer purchasing power and its implications for businesses in Sukolilo District, Surabaya. The study used a qualitative approach with a descriptive method through a case study design. Data were obtained through in-depth interviews with consumers and MSMEs selected using a purposive sampling technique. Data analysis was conducted using the Miles and Huberman interactive model, including data reduction, data presentation, and conclusion drawing, and tested through source triangulation. The results showed that the VAT rate increase put pressure on people's purchasing power, characterized by increased household spending, changes in consumption patterns, and budget reallocation towards basic needs. These impacts also affected the business world through a decrease in the number of customers, transaction value, and sales volume. Nevertheless, business actors demonstrated adaptability through promotional strategies, product innovation, and the use of digital sales.
Peran Literasi Kewirausahaan terhadap Pengembangan Usaha Kecil: Systematic Literature Review Genysa Arkwayani Pakpahan; Silaban, Adventi; Martha Putri Grasya Banurea; Rahel Simamora; Siti Rahma Fadhila
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.445

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving economic growth, creating employment opportunities, and improving people’s welfare. In Indonesia, their contribution to Gross Domestic Product reached 61.07% in 2021, reflecting their strategic position in the national economy. However, small businesses still face various challenges, including limited human resource quality, insufficient business knowledge, low innovation capacity, and minimal use of digital technology in management. One key factor that can address these issues is entrepreneurial literacy, which enables business owners to identify opportunities, manage operations, make strategic decisions, and develop innovations to enhance competitiveness. This study aims to systematically analyze the role of entrepreneurial literacy in small business development using the Systematic Literature Review method. Data were collected from academic databases such as Google Scholar, Garuda Kemdikbud, and SINTA, covering publications from 2018 to 2024. The findings reveal that entrepreneurial literacy has a positive impact on business sustainability, innovation capabilities, and overall performance. When combined with financial literacy and digital proficiency, it further strengthens business resilience in the increasingly competitive digital era. The results also highlight that existing studies tend to focus on specific contexts, indicating a need for more comprehensive and integrative research to understand the topic more deeply.
Peran Kewirausahaan dalam Pengembangan Usaha Kecil di Pasar Petisah Kota Medan (Studi Kasus di Kecamatan Medan Petisah, Kota Medan) Meiya Chaterine Fedora Tarigan; Sitanggang , Destri Rosmailin; Sinaga, Virma; Samosir, Shinta Jouito; Lubis , Nela Permata Sari
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.446

Abstract

Penelitian ini bertujuan untuk lmenganalisis peran kewirausahaan dalam pengembangan usaha kecil di Pasar Petisah serta mengetahui berbagai faktor yang mendukung dan menghambat perkembangan usaha para pedagang. Kewirausahaan merupakan salah satu faktor penting dalam meningkatkan kemampuan pelaku usaha kecil untuk bertahan dan berkembang di tengah persaingan pasar yang semakin ketat. Melalui kemampuan berinovasi, pengambilan keputusan, pengelolaan usaha, dan strategi pemasaran yang tepat, pelaku usaha kecil diharapkan mampu meningkatkan daya saing serta mempertahankan keberlangsungan usahanya. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif melalui desain studi kasus. Teknik pengumpulan data dilakukan melalui observasi langsung, wawancara mendalam, dan dokumentasi terhadap beberapa pelaku usaha kecil yang dipilih menggunakan teknik purposive sampling berdasarkan jenis usaha dan lama usaha yang dijalankan. Analisis data dilakukan menggunakan mode interaktif Miles dan Huberman yang meliputi tahap reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data diuji melalui triangulasi sumber untuk memperoleh data yang lebih akurat dan dapat dipercaya. Hasil penelitian menunjukkan bahwa kewirausahaan memiliki peranan yang sangat penting dalam pengembangan usaha kecil di Pasar Petisah. Pelaku usaha yang memiliki jiwa kewirausahaan cenderung lebih mampu menciptakan inovasi produk, menjaga kualitas barang dagangan, memberikan pelayanan yang baik kepada konsumen, serta mampu menyesuaikan strategi penjualan sesuai dengan perkembangan kebutuhan pasar. Selain itu, pemanfaatan media sosial dan platform digital juga mulai digunakan sebagai sarana promosi untuk memperluas jangkauan pemasaran. Di sisi lain, terdapat beberapa hambatan yang dihadapi pelaku usaha kecil, seperti keterbatasan modal usaha, tingginya persaingan antar pedagang, fluktuasi harga barang, serta perubahan perilaku konsumen yang semakin selektif dalam berbelanja. Meskipun demikian, sebagian besar pelaku usaha tetap berupaya mempertahankan usahanya melalui peningkatan kreativitas, strategi promosi, serta membangun hubungan yang baik dengan pelanggan. Dengan demikian, kemampuan kewirausahaan menjadi salah satu faktor utama yang dapat mendukung keberlangsungan dan perkembangan usaha kecil di tengah dinamika perekonomian saat ini.
Analisis Bentuk Kepemilikan Bisnis dalam Meningkatkan Daya Saing UMKM di Pasar Petisah Kota Medan Br Sinulingga, Wulan Pertiwi; Dinda Rumapea; Milala, Joy Pransisco S; Angelica Try Amanda; Putri Lestari
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.444

Abstract

Penelitian ini bertujuan untuk menganalisis bentuk kepemilikan bisnis dalam meningkatkan daya saing Usaha Mikro, Kecil, dan Menengah (UMKM) di Pasar Petisah Kota Medan. UMKM memiliki peran penting dalam perekonomian lokal, namun masih menghadapi berbagai kendala dalam meningkatkan daya saing, terutama yang berkaitan dengan struktur kepemilikan usaha. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa terdapat tiga bentuk utama kepemilikan bisnis UMKM, yaitu kepemilikan perseorangan, usaha keluarga, dan kemitraan. Kepemilikan perseorangan memiliki keunggulan dalam fleksibilitas pengambilan keputusan, tetapi memiliki keterbatasan dalam akses modal dan pengembangan usaha. Usaha keluarga cenderung stabil dalam operasional, namun sering menghadapi kendala dalam inovasi dan profesionalisme manajemen. Sementara itu, bentuk kemitraan menunjukkan potensi yang lebih besar dalam meningkatkan daya saing karena adanya dukungan modal, pembagian risiko, serta perluasan jaringan usaha. Selain itu, daya saing UMKM juga dipengaruhi oleh faktor lain seperti kualitas produk, strategi harga, lokasi usaha, serta pemanfaatan teknologi digital dalam pemasaran. Penelitian ini menyimpulkan bahwa bentuk kepemilikan bisnis memiliki pengaruh signifikan terhadap daya saing UMKM, di mana model kemitraan dan pengelolaan yang lebih profesional menjadi strategi yang efektif dalam menghadapi persaingan pasar yang semakin kompetitif. Oleh karena itu, diperlukan dukungan dari pemerintah dan pelaku usaha untuk mendorong transformasi kepemilikan menuju model yang lebih adaptif dan berkelanjutan. Kata kunci: kepemilikan bisnis, daya saing, UMKM, Pasar Petisah, manajemen usaha
Analisis Komparatif Potensi Financial Distress pada PT Charoen Pokphand Indonesia Tbk dan PT Japfa Comfeed Indonesia Tbk Komang Tri Wahyuni
Jurnal Nirta : Inovasi Multidisiplin Vol 5 No 2 (2026): Jurnal Nirta : Studi Inovasi
Publisher : Nirta Learning Centre

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61412/jnsi.v5i2.453

Abstract

This study aims to analyze the comparison of financial distress levels measured using the Current Ratio (CR) and the Altman Z-Score model in PT Charoen Pokphand Indonesia Tbk and PT Japfa Comfeed Indonesia Tbk during the period 2020–2025. The research method used is a quantitative approach with a comparative design, and the sampling technique applied is purposive sampling. Data analysis was conducted using descriptive statistics and the Independent Sample t-test.The results indicate that there is no statistically significant difference between the two companies in terms of Current Ratio and Altman Z-Score. Descriptively, CPIN has an average Current Ratio of 2.201 and a Z-Score of 3.828, while JPFA has an average Current Ratio of 1.717 and a Z-Score of 3.573. Both companies are classified in the safe zone, indicating a healthy financial condition and a low risk of financial distress.The study recommends that companies maintain a balance between liquidity, profitability, and capital structure to sustain financial stability. Investors are advised to use a combination of financial ratios in decision-making, while future researchers are encouraged to expand the sample size and include additional variables to obtain more comprehensive results.

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