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Dedi Sufriadi
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INDONESIA
LANCAH Jurnal Inovasi dan Tren
Published by Lembaga Otonom Lembaga Informasi dan Riset Indonesia
ISSN : 30258197     EISSN : 30258189     DOI : https://doi.org/10.35870/ljit
Core Subject : Economy, Education, Social,
Economics, Econometrics & Finance Education Social Sciences Other
Jurnal Inovasi dan Tren LANCAH is a scientific journal dedicated to the exploration and dissemination of innovative ideas, trends, and research findings in various fields of study. The journal aims to provide a platform for researchers, academics, and practitioners to share their insights and contribute to the advancement of knowledge and innovation. All published article URLs will have a Digital Object Identifier. Authors who wish to submit their work must register or log in to the journal submission system and adhere to the detailed manuscript format guidelines provided. Templates for manuscript preparation are available in English and Indonesian. The journal rigorous peer review process ensures the quality and validity of the research presented. Its open access model allows for wide dissemination and increased impact of research findings.
Arjuna Subject : Umum - Umum
Articles 256 Documents
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Analisis Peran Social Capital dan Intellectual Capital terhadap Firm Performance pada Perusahaan Manufaktur di Indonesia Saparila Worokinasih; Luthfia Dyah Mahadewi; Reyka Happy Sugiastuti; Nur Imamah
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8539

Abstract

Businesses that prioritize long-term sustainability see their most important productive assets for gaining a competitive edge as distinctive, one-of-a-kind intangible assets, particularly intellectual and social capital. This research aims to investigate the impact of these intangible assets on enhancing business performance. The research cohort comprises manufacturing firms that were listed on the Indonesia Stock Exchange (IDX) from 2016 to 2020. Measurement and structural models were tested in order to assess the research hypotheses. The results demonstrate that intellectual capital exerts a direct beneficial influence on company performance; conversely, social capital—the other intangible asset analyzed—was not shown to directly affect performance. It is anticipated that the outcomes will improve corporate governance and boost stakeholder trust in business performance.
The Influence of Blockchain Adoption on Audit Efficiency and Fraud Detection Hadi Nurhadi; Mahdi Mahdi; Irdawati Irdawati; Meliana Meliana
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8541

Abstract

This article examines how the adoption of blockchain technology influences audit efficiency and fraud detection within modern accounting practice. As financial transactions increasingly move into distributed ledger environments, external auditors are compelled to revisit the assumptions, procedures, and tools that underpin traditional assurance work. Through a systematic review of contemporary auditing, accounting information systems, and financial technology literature, this study identifies the mechanisms through which blockchain reshapes the audit process. The findings indicate that blockchain adoption enhances efficiency primarily by enabling real-time access to immutable transaction records, reducing reliance on sampling-based procedures, automating control testing through smart contracts, and facilitating continuous auditing. At the same time, the technology strengthens fraud detection capacity by improving the traceability of transactions, increasing the difficulty of retroactive manipulation, and supporting forensic analysis of anomalous patterns. However, the realization of these benefits is conditional on several factors, including auditor competence, integration with legacy systems, regulatory clarity, data privacy constraints, and the risk that fraud shifts to points where the blockchain boundary intersects with off-chain processes. The review concludes that blockchain does not eliminate the need for professional skepticism; rather, it redefines the focus of auditor judgment from verifying recorded transactions to evaluating the reliability of the underlying technology environment and its governance. Practical implications for audit firms, standard-setting bodies, and regulators are discussed.
Revitalisasi Pertunjukan Seni di Bali Era Pariwisata Budaya Kontemporer antara Pelestarian dan Komodifikasi Nyoman Gede Mas Wiartha; Ni Ketut Mareni; I Md. Sucipta Adnyana; A.A.I.M. Septiviari
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8522

Abstract

Balinese traditional performing arts, rooted in spiritual values, are now transforming into commercial attractions along with the rapid development of tourism. This study discusses the dynamics of art revitalization amid the tug-of-war between preservation of original values and commodification in the era of contemporary cultural tourism. Using a descriptive qualitative approach based on a pure literature review, data were obtained through a systematic search of accredited academic journals, prior empirical studies on Balinese performing arts, official cultural policy documents, and authoritative anthropological texts and books. The results show that commodification has a double impact: providing economic benefits for artists while risking degradation of the sacred value of traditional art. Facing this challenge, Balinese people apply adaptive strategies through a firm separation between the sacred (wali) and profane (balih-balihan) realms, as well as packaging new performances without losing their original identity. In conclusion, the revitalization of Balinese traditional performing arts is not a rejection of tourism modernization, but a conscious effort to manage a dynamic balance between economic profit and the sustainability of local cultural heritage.
TikTok Live Host Authenticity on Purchase Intention: The Role of Customer Engagement as a Mediating Al’mira Fa’rah; Herning Indriastuti
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8613

Abstract

The growth of social commerce via TikTok Live has transformed consumer behavior patterns, particularly among Generation Z, who are characterized as digital natives. In the live shopping process, the host's authenticity is a key factor capable of shaping audience engagement and driving purchase intentions. This study aims to analyze the impact of authenticity on customer engagement, customer engagement on purchase intention, and authenticity on purchase intention, as well as the mediating role of customer engagement in the relationship between authenticity and purchase intention among Generation Z users of TikTok Shop in Samarinda City. A quantitative approach was employed, utilizing primary data collected via online questionnaires (Google Forms). The research instrument utilized a five-point Likert scale, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that authenticity has a positive and significant effect on customer engagement (path coefficient: 0.716; T-statistic: 15.564; P-value: 0.000). Customer engagement has a positive and significant effect on purchase intention (path coefficient: 0.464; T-statistic: 5.602; P-value: 0.000). Authenticity also has a positive and significant effect on purchase intention (path coefficient: 0.401; T-statistic: 4.601; P-value: 0.000). Furthermore, customer engagement was found to mediate the effect of authenticity on purchase intention (path coefficient: 0.332; T-statistic: 5.251; P-value: 0.000). R-square values of 0.513 for customer engagement and 0.643 for purchase intention indicate a moderate level of model explanatory power. Thus, the more authentic the host is in conveying information and interacting naturally, the higher the engagement among Generation Z, which ultimately strengthens purchase intentions via TikTok Live.
Recontextualizing Public Policy Discourse in English: A Case Study of Instagram Alternative Media “What Is Up, Indonesia?” Lintang Ayomi Prasetyo; Harni Kartika Ningsih; Untung Yuwono
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8599

Abstract

Social media has changed how public policy issues are communicated to young, English-proficient audiences, yet few studies explain how alternative English-language media reconstruct domestic policy discourse. This study focuses on What Is Up, Indonesia? (WIUI), an Instagram alternative media account that discusses Indonesian public policy issues in English for diaspora audiences, international school students, and English-proficient Generation Z/millennial readers specifically, it analyzes the account's verbal and visual strategies in framing the Free Nutritious Meal program. Using a qualitative-descriptive design, this case study examines the verbal and visual strategies by using Discursive News Values Analysis and visual grammar respectively. The data were drawn on a purposively collected carousel corpus (September 2025) focusing on the news about the Free Nutritious Meal Program. The results in verbal strategies indicate negativity as the most dominant news value constructed through pejorative lexicons, evaluative language, and emotional references. This negativity is legitimized through actor fame and source authority. The visual strategies indicate that representational meaning shifts between conceptual symbolism and vectorial narrative, while compositionally maximum salience through green highlights consistently directs attention to data and authority failures. The study suggests that there is a typical model of public policy recontextualization as a cross-lingual multimodal practice in citizen journalism which integrates meme aesthetics and data-driven reporting for English speaking generation Z and Millennials audiences.
Implementasi Maqashid Syariah BUMDes Gemilang dalam Pengelolaan Usaha Kreatif di Desa Blulukan, Colomadu, Karanganyar Ahmad Mifdlol Muthohar; Qi Mangku Bahjatulloh
LANCAH: Jurnal Inovasi dan Tren Vol. 4 No. 2 (2026): NOVEMBER
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/ljit.v4i2.8620

Abstract

This study aims to analyze the implementation of BUMDes Gemilang's creative business management, the application of the Maqashid Syariah Index, and the prospects for business development in Blulukan Village, Colomadu District, Karanganyar Regency. Employing a qualitative approach, this study involved the village head, BUMDes business actors, and community members as informants. Data were collected through observation, interviews, and documentation using source triangulation. Data analysis was conducted through three stages: data reduction, data display, and conclusion drawing. The results indicate that BUMDes Gemilang's creative business management has been implemented through planning, organizing, directing, and supervising functions involving the village government. The application of the Maqashid Syariah Index has covered indicators of research and publication, justice, and public interest, while indicators of education, training, and investment have not been implemented. Furthermore, the business prospects of BUMDes Gemilang are relatively promising, supported by adequate facilities that enhance business activities. Nevertheless, waste management operations face seasonal constraints, particularly during the rainy season. Strengthening the unimplemented Maqashid Syariah indicators and addressing operational constraints are therefore necessary to further optimize sustainable business development effectively. This finding emphasizes the importance of strengthening institutional capacity and adaptation strategies to improve business effectiveness sustainably.

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