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Journal of Mandalika Social Science
Published by Mandalika Institute
ISSN : -     EISSN : 30254337     DOI : 10.36312
Core Subject : Humanities, Science, Education, Social, Engineering,
Humanities Electrical & Electronics Engineering Library & Information Science Materials Science & Nanotechnology Social Sciences Other
Journal of Mandalika Social Science is a scientific journal in the form of research and can be accessed openly. This journal is published by Mandalika Institute. Journal of Mandalika Social Science provides a means for ongoing discussion of relevant issues that fall within the focus and scope of the journal that can be examined empirically. This journal publishes research articles covering multidisciplinary sciences, which include: Humanities and social sciences, contemporary political science, education, religion and philosophy, economics, engineering, health, medicine, art design and media.
Arjuna Subject : Umum - Umum
Articles 88 Documents
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The Role of Augmented Reality-Based Learning in Enhancing Students' Motivation and Learning Outcomes Nugraheni Agustyaningsih; Nurita Putranti; Rika Kartika
Journal of Mandalika Social Science Vol 4 No 1 (2026): Journal of Mandalika Social Science
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/jomss.v4i1.439

Abstract

The increasing integration of digital technologies in education has encouraged the adoption of Augmented Reality (AR) as an innovative learning approach. This study aims to examine the role of AR-based learning in enhancing students’ motivation and learning outcomes through a systematic review of existing literature. A qualitative approach using a Systematic Literature Review (SLR) design was employed following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. A total of 35 relevant studies published between 2017 and 2026 were selected and analyzed, including empirical studies, systematic reviews, meta-analyses, bibliometric analyses, and review articles. The findings indicate that AR-based learning positively influences students’ motivation by increasing engagement, interest, satisfaction, enjoyment, and participation in learning activities. In addition, AR contributes to improved learning outcomes, particularly in academic achievement, conceptual understanding, knowledge retention, and problem-solving skills. The review also identifies several challenges affecting the implementation of AR in educational settings, including technological limitations, infrastructure constraints, teacher readiness, implementation costs, and accessibility issues. Furthermore, recent research trends highlight the growing application of AR across various educational disciplines and the increasing integration of AR with emerging technologies. This study concludes that AR-based learning has significant potential to support both motivational and cognitive aspects of learning when implemented with appropriate pedagogical and technological support. The findings provide valuable insights for educators, researchers, and policymakers seeking to enhance educational practices through innovative digital learning technologies.
Transforming Financial Statement Recognition Through Blockchain and Cloud Accounting Integration Yentina Siregar
Journal of Mandalika Social Science Vol 4 No 1 (2026): Journal of Mandalika Social Science
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/jomss.v4i1.444

Abstract

The rapid development of digital technologies has transformed accounting practices and financial reporting systems. Among these innovations, blockchain and cloud accounting have emerged as important technologies capable of enhancing transparency, reliability, and real-time financial information processing. This study aims to examine how the integration of blockchain and cloud accounting transforms financial statement recognition and to identify research gaps within the existing literature. Using a qualitative library research approach, this study reviews academic publications published between 2017 and 2026. The analysis focuses on blockchain in accounting, accounting information systems, cloud accounting, blockchain–cloud integration, and financial statement recognition. The findings indicate that blockchain strengthens transaction verification, data integrity, transparency, and continuous assurance, while cloud accounting improves accessibility, scalability, and real-time financial data processing. The integration of these technologies supports a shift from traditional periodic reporting toward real-time financial statement recognition within digitally connected accounting environments. The review further reveals that financial statement recognition remains a relatively underexplored topic despite its fundamental role in financial reporting. The novelty of this study lies in the development of an integrated conceptual framework that synthesizes blockchain verification, accounting information system integration, and cloud accounting into a unified model for real-time financial statement recognition, enhanced transparency, and continuous auditing. This study contributes to the accounting literature by providing a comprehensive conceptual model of digital accounting transformation and offering directions for future research on technology-enabled financial reporting systems.
Dinamika Sosial Budaya dan Tantangan Birokrasi dalam Pelaksanaan Kebijakan Pedesaan Gede Wirata; Mulyaningsih Mulyaningsih
Journal of Mandalika Social Science Vol 4 No 1 (2026): Journal of Mandalika Social Science
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/jomss.v4i1.445

Abstract

Penelitian ini bertujuan untuk menganalisis dinamika sosial budaya dan tantangan birokrasi dalam pelaksanaan kebijakan pedesaan serta menjelaskan hubungan keduanya dalam menentukan keberhasilan implementasi kebijakan pembangunan desa. Penelitian menggunakan metode kepustakaan (library research) dengan mengumpulkan data dari buku, jurnal ilmiah, hasil penelitian terdahulu, dokumen kebijakan, dan berbagai sumber akademik yang relevan. Analisis data dilakukan menggunakan teknik content analysis untuk mengidentifikasi pola, hubungan, dan informasi penting yang berkaitan dengan fokus penelitian. Hasil penelitian menunjukkan bahwa perubahan sosial budaya yang ditandai oleh modernisasi, perkembangan teknologi, peningkatan pendidikan, dan perubahan pola partisipasi masyarakat memberikan pengaruh signifikan terhadap pelaksanaan kebijakan pedesaan. Selain itu, tantangan birokrasi berupa keterbatasan sumber daya manusia, lemahnya koordinasi, kompleksitas administrasi, dan rendahnya adaptasi terhadap perubahan sosial turut memengaruhi efektivitas implementasi kebijakan. Penelitian ini menyimpulkan bahwa keberhasilan kebijakan pedesaan sangat ditentukan oleh kemampuan birokrasi dalam beradaptasi dengan dinamika sosial budaya masyarakat melalui pendekatan yang partisipatif, responsif, dan berkelanjutan.
Pariwisata Religi Berkelanjutan dalam Perspektif SDGS Analisis Dampak Lingkungan Destinasi Ziarah Tahun 2026 Jeslin Simatupang; Ayat Taufik Arevin; Bagus Arya Kusuma
Journal of Mandalika Social Science Vol 4 No 1 (2026): Journal of Mandalika Social Science
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/jomss.v4i1.447

Abstract

Penelitian ini bertujuan untuk menganalisis dampak lingkungan destinasi ziarah dalam perspektif Sustainable Development Goals (SDGs) pada tahun 2026. Penelitian menggunakan metode kepustakaan (library research) dengan teknik pengumpulan data melalui penelaahan berbagai sumber tertulis yang relevan, meliputi buku, jurnal ilmiah, artikel, laporan penelitian, dan dokumen akademik lainnya. Analisis data dilakukan menggunakan teknik content analysis untuk mengidentifikasi pola, hubungan, dan informasi penting yang berkaitan dengan pariwisata religi berkelanjutan. Hasil penelitian menunjukkan bahwa peningkatan aktivitas wisata religi memberikan manfaat ekonomi dan sosial bagi masyarakat, tetapi juga menimbulkan berbagai dampak lingkungan, seperti peningkatan volume sampah, tingginya konsumsi air dan energi, meningkatnya emisi karbon, serta tekanan terhadap ekosistem destinasi. Temuan penelitian menunjukkan bahwa permasalahan tersebut memiliki keterkaitan erat dengan pencapaian SDGs, terutama pada aspek konsumsi dan produksi berkelanjutan, pengelolaan sumber daya air, penanganan perubahan iklim, dan pelestarian ekosistem. Penelitian ini menegaskan bahwa pengelolaan destinasi ziarah yang berorientasi pada prinsip keberlanjutan menjadi faktor penting dalam menjaga keseimbangan antara manfaat ekonomi, sosial, dan lingkungan guna mendukung tercapainya tujuan pembangunan berkelanjutan.
The Influence of Entrepreneurial Resilience, AI Adoption, and Customer Engagement on the Sustainability of MSMEs Junedi Junedi; Ida Abdul Gopar
Journal of Mandalika Social Science Vol 4 No 1 (2026): Journal of Mandalika Social Science
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/jomss.v4i1.448

Abstract

The sustainability of MSMEs has become a critical issue amid growing uncertainty in the business environment, ongoing digital transformation, and shifts in consumer behavior. Although numerous studies have examined the factors influencing business continuity, research integrating entrepreneurial resilience, AI adoption, and customer engagement within a single research model remains limited, particularly in the context of MSMEs in Indonesia. This study aims to analyze the effects of entrepreneurial resilience, AI adoption, and customer engagement on the sustainability of MSMEs. A quantitative approach was employed using a survey of 100 micro, small, and medium enterprise owners in Bekasi Regency. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS. The findings reveal that entrepreneurial resilience (β = 0.225, p = 0.004), AI adoption (β = 0.297, p = 0.003), and customer engagement (β = 0.479, p < 0.001) each have positive and significant effects on MSME sustainability. The regression model explains 71.2% of the variance in business sustainability (R² = 0.712) and is statistically significant (F = 79.258, p < 0.001). These results indicate that entrepreneurs’ adaptive capabilities, effective AI utilization, and active customer participation are essential drivers of sustainable business performance. Theoretically, this study contributes to the entrepreneurship and MSME sustainability literature by providing an integrated empirical model that simultaneously examines entrepreneurial resilience, AI adoption, and customer engagement as complementary determinants of long-term business sustainability in the digital era.
Development of a QCDFR-Based Supplier Performance Weighting Model Using AHP Bagus Pramulya; Era Fransiska; Mohamad Haifan
Journal of Mandalika Social Science Vol 4 No 1 (2026): Journal of Mandalika Social Science
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/jomss.v4i1.451

Abstract

In the manufacturing industry, supplier performance evaluation is a critical aspect of supply chain management, as it directly affects product quality, cost efficiency, and the sustainability of organizational operations. In practice, supplier evaluation processes often face challenges arising from the subjective assignment of weights to evaluation criteria and indicators, which may lead to bias and inconsistencies in decision-making. This study proposes a novel supplier performance weighting model by integrating the Quality, Cost, Delivery, Flexibility, and Responsiveness (QCDFR) framework with the Analytic Hierarchy Process (AHP) to provide a more objective and systematic basis for supplier evaluation. A quantitative descriptive approach was employed through in-depth interviews, field observations, and questionnaire surveys involving expert judgment. The collected data were analyzed using the AHP method to determine the relative priorities and weights of each criterion and indicator. The results identified five evaluation criteria and thirty-four indicators: Quality (6), Cost (8), Delivery (9), Flexibility (4), and Responsiveness (7). Quality was assigned the highest priority weight (0.46), followed by Cost (0.26), Delivery (0.12), Flexibility (0.08), and Responsiveness (0.08). Moreover, all pairwise comparison matrices achieved Consistency Ratio (CR) values below 0.10, confirming the reliability and consistency of the proposed weighting model. The proposed model provides a practical and objective framework for supporting supplier performance evaluation and decision-making processes.
Understanding Sustainable Construction Practices in Reducing Environmental Impacts and Enhancing Infrastructure Performance in Developing Countries Susanti Djalante; Ranno Marlany Rachman; Tryantini Sundi Putri; Nini Hasriyani Aswad; Agustan Agustan
Journal of Mandalika Social Science Vol 4 No 2 (2026): Journal of Mandalika Social Science
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/jomss.v4i2.457

Abstract

Developing countries face the dual challenge of rapid infrastructure expansion and escalating environmental degradation, yet established sustainable construction frameworks remain largely predicated on developed-economy assumptions. This library research aims to understand how regionally adapted sustainable construction practices can simultaneously reduce environmental impacts and enhance infrastructure performance in developing countries. Through systematic content analysis of peer-reviewed journal articles, institutional reports, and case study documents spanning Asia, Africa, and Latin America, the study identifies practices including compressed stabilised earth bricks, rice husk-based materials, bamboo construction, laterite bricks, and nature-based solutions. Findings demonstrate CO₂ reductions of 75–88%, with some innovations achieving carbon-negative performance, alongside enhanced seismic resilience, improved thermal performance, and cost reductions up to 40%. Persistent economic, technical, and institutional barriers require coordinated policy intervention. The research concludes that contextually adapted sustainable construction offers a viable pathway for developing nations to achieve infrastructure development aligned with environmental sustainability and the Sustainable Development Goals.
Analisis Produktivitas Pegawai dalam Meningkatkan Realisasi Penerimaan Pajak Kendaraan Bermotor di UPTB Pengelolaan Pendapatan Provinsi Sulawesi Tenggara Kabupaten Kolaka Timur Wahyu Ramadhaning Bekti; Abdul Razak; Indira Yuana; Muh. Nur
Journal of Mandalika Social Science Vol 4 No 2 (2026): Journal of Mandalika Social Science
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/jomss.v4i2.476

Abstract

This study aims to describe and analyze 1) the productivity of employees at the Tax Management Unit of Southeast Sulawesi Province, East Kolaka Regency, in increasing Motor Vehicle Tax Revenue. 2) the obstacles faced in increasing employee productivity related to Motor Vehicle Tax revenue at the Tax Management Unit of Southeast Sulawesi Province, East Kolaka Regency, and 3) the efforts made to overcome the obstacles faced in increasing employee productivity related to Motor Vehicle Tax revenue at the Tax Management Unit of Southeast Sulawesi Province, East Kolaka Regency. This type of research is a qualitative descriptive study intended to obtain an overview of employee productivity in increasing the realization of Motor Vehicle Tax revenue at the Tax Management Unit of Southeast Sulawesi Province, East Kolaka Regency. This research was conducted at the Tax Management Unit of Southeast Sulawesi Province, East Kolaka Regency Office from July to August 2025. The results of the study indicate that 1) the productivity of employees at the Tax Management Unit of Southeast Sulawesi Province, East Kolaka Regency, East Kolaka Regency's efforts to increase Motor Vehicle Tax revenue are measured by indicators such as capability, improved results, work enthusiasm, self-development, quality, and efficiency. 2) Obstacles faced in increasing employee productivity related to Motor Vehicle Tax revenue at the UPTB Tax Management Office of Southeast Sulawesi Province, East Kolaka Regency, include skill levels, uneven abilities, mental attitudes, unequal education, and habits and behaviors. 3) Efforts made to overcome obstacles faced in increasing employee productivity related to Motor Vehicle Tax revenue at the UPTB Tax Management Office of Southeast Sulawesi Province, East Kolaka Regency, include continuous improvement, encouraging work quality, encouraging teamwork, and empowering Human Resources (HR).
Pengaruh Lingkungan Kerja, Disiplin Kerja dan Motivasi Kerja Terhadap Kinerja Pegawai Pada Kantor Balai Taman Nasional Rawa Aopa Watumohai Aris Aris; Abd. Azis Muthalib; Indira Yuana; Muh. Nur
Journal of Mandalika Social Science Vol 4 No 2 (2026): Journal of Mandalika Social Science
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/jomss.v4i2.478

Abstract

This study aims to determine the effect of work environment, work discipline, and work motivation on employee performance at the Office of Rawa Aopa Watumohai National Park. This research is a quantitative study with an explanatory research design. The population in this study consists of all employees, totaling 77 individuals, all of whom were selected as respondents. The data analysis method employed in this study is multiple linear regression analysis, processed using SPSS. The research findings reveal that: (1) the work environment, work discipline, and work motivation simultaneously have a significant effect on employee performance; (2) the work environment has a positive but insignificant effect on employee performance; (3) work discipline has a positive and significant effect on employee performance; and (4) work motivation has a positive and significant effect on employee performance at the Office of Rawa Aopa Watumohai National Park.
Financial Literacy and Vulnerability to Money Laundering among Young Undergraduates: A Thematic Review Dk Nurul Jannah Bte Pg Mahari; Ieman Huda Adnan; Rusni Hassan; Hakimah Yaacob
Journal of Mandalika Social Science Vol 4 No 2 (2026): Journal of Mandalika Social Science
Publisher : Mandalika Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/jomss.v4i2.481

Abstract

Financial literacy is critical in preventing money laundering, which is a global concern that requires collaboration among regulators, law enforcement, and the general people. This paper studies young undergraduates' financial literacy levels in relation to money laundering typologies, with an emphasis on determining their vulnerability to becoming unintentional participants in financial crime. Students from Universiti Islam Sultan Sharif Ali (UNISSA) and International Islamic University Malaysia (IIUM) were interviewed using stratified random sampling to learn about money laundering activities, rules, and preventive measures. The findings show that undergraduates have inadequate financial literacy, which increases their risk of becoming involved in money laundering schemes, frequently as money mules. The report also emphasizes the importance of personal due diligence, stating that students who routinely check their financial actions are more likely to escape financial victimization. This study emphasizes the importance of targeted financial literacy programs in colleges for increasing awareness and resilience to financial crimes. The study's goal is to contribute to larger efforts to promote financial integrity and reduce the risk of exploitation in the digital age by providing kids with practical information.

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