International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER <p>&nbsp;</p> <p><img src="/public/site/images/admin/COVER_IJETER_BARU.jpg">International journal of technology and educational research (IJETER) &nbsp;a peer-reviewed journal which welcomes submissions involving a critical discussion of policy and practice, as well as contributions to conceptual and theoretical developments in the field. It includes articles based on empirical research and analysis (quantitative, qualitative and mixed method) and welcomes papers from a wide range of disciplinary and inter-disciplinary perspectives. The journal embraces the broad range of settings and ways in which vocational and professional learning takes place and, hence, is not restricted by institutional boundaries or structures in relation to national systems of education and training<strong>.&nbsp;&nbsp;</strong>This journal covers the topics of the educational profession, curriculum, educational philosophy, educational technology, learning strategies, educational management, educational psychology, student development, general issues in primary, secondary and higher education, educational foundations, teacher professional development, out-of-school education, and excellent education,&nbsp;the study of curriculum, pedagogy, and assessment, as well as economic, cultural and political aspects related to the role of vocational and professional education and training in society.</p> en-US ijeterjournal@gmail.com (rizal ula ananta fauzi) ijeterjournal@gmail.com (rizal ula ananta fauzi) Mon, 05 Oct 2026 09:38:32 +0000 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 Creativity And Innovation In A Local Bakery Business: A Qualitative Case Study Of Roti And Brownies Daeng https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6727 <p style="font-weight: 400;"><em>Entrepreneurial creativity and innovation are important practices for local businesses to respond to changing consumer preferences and market conditions. This study aims to explore the implementation of creativity, innovation practices, digital marketing activities, and business adaptation in Roti &amp; Brownies Daeng, a local bakery enterprise in Makassar, Indonesia. This research employed a qualitative exploratory case study approach. Data were collected through semi-structured interviews, direct observation, and documentation. The main informant was the Human Resources Manager of Roti &amp; Brownies Daeng, who provided information regarding business operations, product development, marketing practices, and adaptation processes. The data were analyzed using thematic analysis based on Braun and Clarke’s framework.The findings identified four main themes: cultural-based product innovation practices, market-oriented product development, digital marketing practices, and business adaptation during external challenges. The study shows that Roti &amp; Brownies Daeng implements creativity by integrating local cultural elements into bakery products, developing products based on consumer trends, utilizing digital platforms for marketing and distribution, and adjusting business practices in response to changing conditions. This study provides insights into how a local bakery enterprise implements creativity, innovation, and adaptation practices within its business context. The findings contribute to entrepreneurship studies by highlighting the process of innovation implementation in culinary enterprises and provide practical insights for businesses seeking to develop products, marketing activities, and adaptive strategies.</em></p> Rismawati Natsir, Sultan Baa, Khilqy Salsabila, Awalia Haqqiya Bella, Dwi Nur Aqidah Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6727 Mon, 05 Oct 2026 09:56:22 +0000 Financial and Marketing Feasibility Analysis of the Mangrove Crab Business in Kulisusu Subdistrict, North Buton Regency (Case Study of Mrs. Wa Ode Lisnaria’s Mangrove Crab Business) https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6591 <p>This study aims to analyze the financial feasibility and marketing efficiency of the mangrove crab business in Kulisusu Subdistrict, North Buton Regency. The mangrove crab business is one of the economic activities of coastal communities that has the potential to increase business operators’ income through the collection and marketing of mangrove crabs. However, the success of this business is greatly influenced by the business operators’ ability to manage operational costs and implement an efficient marketing system. This study employs a case study approach with data collection through observation, interviews, and documentation. The data were analyzed using quantitative descriptive methods, including analysis of costs, receipts, revenue, <em>the Revenue-Cost Ratio </em>(R-C Ratio), and marketing efficiency. The results showed that the total costs of the mangrove crab business for one month amounted to Rp15,732,250, with receipts of Rp81,000,000 and revenue of Rp65,267,750. The analysis revealed an R-C <em>Ratio </em>of 5.1, meaning that every Rp100,000 in expenses generates Rp510,000 in revenue; thus, the mangrove crab business is deemed viable and profitable to operate. Furthermore, the results of the marketing efficiency analysis show an efficiency value of 1.85%, indicating that the mangrove crab business’s marketing channels are efficient because the marketing costs incurred are relatively very small compared to the value of the products marketed. The findings of this study are expected to serve as a source of information for business operators and local governments in their efforts to develop a sustainable mangrove crab business and improve the welfare of coastal communities</p> Windi Marsesa, Marsuki Iswandi, Munirwan Zani Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6591 Mon, 05 Oct 2026 10:44:20 +0000 Medical Surgical Nursing Care For Mr. L With Respiratory System Disorders Due To Pulmonary Tuberculosis In The Cenderawasih Ward, Vita Insani Hospital Pematangsiantar https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6769 <p>Pulmonary tuberculosis is an infectious disease caused by Mycobacterium tuberculosis. According to the WHO (2024), an estimated 10.7 million people suffer from pulmonary tuberculosis worldwide. The purpose of this study is to address the nursing problem of ineffective airway clearance associated with sputum hypersecretion in pulmonary tuberculosis through nursing care. This research employed a descriptive qualitative method with a case study approach. The sample consisted of one respondent, a pulmonary tuberculosis patient at Vita Insani Hospital in Pematangsiantar. The study was conducted over three days from April 2 to 4, 2026. The research instruments included an informed consent form, an assessment form, an effective cough standard operating procedure (SOP), and a semi-Fowler's position. Meanwhile, the partially resolved problem was ineffective airway clearance, characterized by the patient being able to cough effectively and producing thinner sputum, but additional rhonchi were still heard thinly in both lung fields. The implementation of nursing care for patients with pulmonary tuberculosis through effective coughing exercises, airway management, and energy management has proven effective in overcoming respiratory disorders and physical weakness in patients.</p> Feza Kaifa Syira, Astika Handayani Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6769 Wed, 07 Oct 2026 09:37:49 +0000 Diabetic ulcers are open wounds on the skin surface due to macroangiopathic complications, resulting in vascular insufficiency and neuropathy. According to WHO 2023, diabetic foot ulcers affect 18.6 million people worldwide. This study aims to implement m https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6655 <p>Medical Surgical Nursing Care for Mr. I With Integumentary System Disorders With A Diagnosis of Diabetic Ulcersat Vita Insani Hospital Pematangsiantar</p> Deswika Sonia, Shanty Maria Lissanora Fernanda Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6655 Wed, 07 Oct 2026 09:46:11 +0000 Maternity Nursing Care for Pregnant Woman, Mrs. S, Experiencing Anemia In The Working Area of The Raya Public Health Center Pematangsiantar https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6805 <p>Anemia is one of the most common health problems experienced by pregnant women due to low hemoglobin levels in the blood. Based on data from the World Health Organization (WHO) in 2025, the prevalence of anemia in pregnant women reached 36.5%, affecting approximately 51 million women worldwide. Anemia can cause fatigue, dizziness, loss of appetite, nausea, and increase the risk of complications for the mother and fetus. This study aims to provide maternity nursing care to pregnant women with anemia. This study used a descriptive qualitative method with a case study approach. The subject of the study was a pregnant woman diagnosed with anemia. This study was conducted for five days, from April 14 to April 18, 2026, in the working area of the Raya Community Health Center, Pematangsiantar. Data were collected through interviews, observations, physical examinations, and documentation. This study identified three nursing diagnoses: Ineffective Peripheral Tissue Perfusion, Nutritional Imbalance: Less Than Body Requirements, and Activity Intolerance. After five days of nursing care, the patient's condition improved, evidenced by the absence of dizziness and blurred vision, warm extremities, improved skin color, increased ability to perform daily activities, improved appetite, reduced nausea, and increased hemoglobin levels. Maternity nursing care provided to second-trimester pregnant women with anemia is carried out through education on fulfilling nutritional needs with iron-rich foods, encouraging regular consumption of iron (Fe) and vitamin C supplements, maintaining adequate fluid intake according to body needs, ensuring adequate rest, morning sun exposure, and doing light exercise. This study is expected to be a reference for health workers in improving maternity nursing services, especially for pregnant women with anemia, through health education, nutritional management, and regular monitoring of hemoglobin levels.</p> Rozi Syahputra, Norong Perangin-Angin Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6805 Wed, 07 Oct 2026 09:55:19 +0000 Analysis Of Hadith On The Culture Of Procrastination And Its Relevance For Students https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6744 <p><em>This study discusses the interpretation of hadith on the culture of procrastination and its relevance to the lives of students. Procrastination is a behavior of postponing work that has an impact on decreasing academic productivity, so from an Islamic perspective it can be studied through the hadiths of the Prophet Muhammad SAW, which emphasize the importance of utilizing time and the blessings of life. This study uses a library research method with the interpretation of hadith approach through searching for hadith in the main books and analyzing sanad and matan based on the literature of ulumul hadith. The results of the study indicate that the hadith "five before five" and the hadith "two blessings: health and free time" have a degree of acceptance by the majority of scholars and do not contradict the Qur'an or other authentic hadith. Both hadith emphasize the urgency of awareness of time, health, and life opportunities, and have strong relevance to the phenomenon of procrastination among students, so they can become an ethical foundation in building academic discipline and responsibility. </em></p> M. Dzaki Almaulidi, Az-Zahra Dien Adzellina, Nur Hidayah Adelia, Reva Alvionita, Alimron Alimron, Muhammad Wahyu Ilhami Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6744 Fri, 09 Oct 2026 08:10:14 +0000 Analysis of Factors Affecting the Price of Skipjack Tuna (Katsuwonus pelamis) at the Fishermen Level at the Sodohoa Fish Auction Market (PPI) in Kendari City https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6500 <p>This study aims to analyze the factors influencing the price of skipjack tuna (Katsuwonus pelamis) and to identify the most dominant factor. The study was conducted at the Sodohoa Fishery Port in Kendari City with a population of 196 fishermen and a sample of 66 respondents, determined using the Slovin formula with a 10% margin of error. Data analysis employed multiple linear regression using a log-linear model via natural logarithmic (Ln) transformation. The results indicate that production volume (X₁), operating costs (X₂), and weather conditions (X₃) have a significant effect on skipjack tuna prices (Y). The production volume coefficient of -0.579 indicates that a 1% increase in production volume will decrease the price by 0.579%, while the operational cost coefficient of 0.023 indicates that a 1% increase in operational costs will increase the price of skipjack tuna (Y) by 0.023%. The weather coefficient of -0.1210.679 indicates that good weather tends to lower prices compared to bad weather. The R² value of 0.650 indicates that 65% of the variation in price is explained by the three variables, while 35% is influenced by other variables outside the model. Operating costs are the most dominant factor influencing skipjack tuna prices</p> Leni Lestari, Azhar Bafadal, Rosmawaty Rosmawaty Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6500 Mon, 12 Oct 2026 07:43:41 +0000 Growth and Yield Responses of Waxy Corn (Zea mays L. var. ceratina) Treated with Arbuscular Mycorrhizal Fungi Biostimulant https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6881 <p><em><span dir="auto" style="vertical-align: inherit;"><span dir="auto" style="vertical-align: inherit;">Jagung ketan (Zea mays L. var. ceratina) merupakan salah satu sumber daya genetik lokal yang berpotensi sebagai sumber pangan; namun, produktivitasnya masih relatif rendah, sehingga diperlukan upaya untuk meningkatkan pertumbuhan tanaman melalui penggunaan jamur mikoriza arbuskular (AMF) sebagai biostimulan. Penelitian ini bertujuan untuk mengetahui respons pertumbuhan tanaman jagung ketan yang diberi perlakuan AMF dan mengidentifikasi dosis yang memberikan respons terbaik. Penelitian ini dilakukan dari Oktober hingga Desember 2025 di Desa Huangobotu, Kecamatan Dungingi, Kota Gorontalo, menggunakan Rancangan Acak Kelompok Lengkap (RCBD) non-faktorial dengan empat perlakuan: D0 (tanpa AMF), D1 (10 g AMF), D2 (20 g AMF), dan D3 (30 g AMF), dengan tiga ulangan. Parameter yang diamati meliputi tinggi tanaman, jumlah daun, indeks luas daun, panjang tongkol dengan sekam, panjang tongkol tanpa sekam, lingkar tongkol dengan sekam, lingkar tongkol tanpa sekam, berat tongkol dengan sekam, berat tongkol tanpa sekam, dan jumlah baris per tongkol. Data dianalisis menggunakan analisis varians (ANOVA), diikuti dengan uji Perbedaan Signifikan Terkecil (LSD) pada tingkat signifikansi 5%. Hasil menunjukkan bahwa aplikasi AMF tidak berpengaruh signifikan terhadap sebagian besar parameter pertumbuhan dan hasil panen. Namun, AMF secara signifikan mempengaruhi jumlah daun pada 2, 6, dan 8 minggu setelah tanam (WAP). Perlakuan D3 menghasilkan jumlah daun tertinggi pada 2 dan 6 WAP, sedangkan D1 menghasilkan jumlah daun tertinggi pada 8 WAP.</span></span></em></p> Ipul Saputra Latif; Hayatinigsih Gubali; Mohamad Lihawa Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6881 Mon, 12 Oct 2026 07:53:55 +0000 Deep Learning Approaches to Teaching And Learning: An Integrative Review from the Perspectives of Multiple Learning Theories https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6921 <p><em>The deep learning approach in education is a learning strategy oriented toward in-depth conceptual understanding, reflection, and integration of knowledge. This study aims to analyze the deep learning approach from the perspectives of multiple learning theories, namely behaviorism, cognitivism, humanism, and constructivism. The deep learning approach is considered relevant to addressing the challenges of twenty-first-century education because it emphasizes deep conceptual understanding, critical thinking skills, and learners’ active engagement in the learning process. However, the implementation of this approach is often not supported by a strong theoretical understanding. Therefore, this study employs a descriptive qualitative literature review method by analyzing various academic sources to identify the contributions of each learning theory to the deep learning approach. The findings indicate that behaviorism shapes purposeful learning behaviors; cognitivism provides a foundation for information-processing strategies and metacognition; humanism emphasizes the importance of intrinsic motivation, personal values, and individual growth; while constructivism supports active, collaborative, and contextualized learning. The synthesis of these four perspectives establishes a comprehensive conceptual foundation for developing transformative and holistic deep learning instructional designs. This study makes a significant conceptual contribution to the development of learning strategies that integrate behavioral, cognitive, affective, and social dimensions in a balanced manner.</em></p> Baharuddin Baharuddin Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6921 Mon, 12 Oct 2026 09:32:22 +0000 Transforming Mathematics Education in the Era of Generative AI: From Problem Solving to AI-Supported Mathematical Reasoning https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6922 <p><em>The development of Generative Artificial Intelligence (GenAI) has brought significant changes to mathematics education, particularly in problem-solving processes and mathematical reasoning. This study aims to analyze the transformation of GenAI utilization from an answer-generating tool into a facilitator of mathematical reasoning. The study employed a Systematic Literature Review (SLR) of relevant studies published between 2023 and 2026. The data were analyzed thematically to identify patterns of AI utilization, the role of AI in mathematical thinking processes, and the implications for mathematics education. The findings indicate that GenAI can be used not only to generate solutions but also to function as a cognitive scaffold by providing guiding questions, alternative strategies, feedback, error detection, and support for reflection. These findings suggest a shift from conventional problem solving toward AI-supported mathematical reasoning, in which learners remain the primary agents of their thinking processes while AI serves as a supportive tool. This transformation necessitates changes in teachers’ roles, instructional design, and assessment practices, with greater emphasis on mathematical reasoning, argumentation, verification, and reflection. Therefore, the integration of GenAI should be directed toward enhancing the quality of students’ mathematical reasoning rather than replacing their thinking processes.</em></p> Baharuddin Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6922 Mon, 12 Oct 2026 09:41:06 +0000 The Role of Scouting Extracurricular Activities in Shaping Student Character at Madrasah Ibtidaiyah Hijriyah II Palembang https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6724 <p><em>This research is motivated by the importance of Scouting extracurricular activities as a means of character building for students through the habituation of discipline, responsibility, cooperation, and moral values. This study aims to describe the implementation of Scouting activities in shaping student character at Madrasah Ibtidaiyah Hijriyah II Palembang. The study used a qualitative approach with a field research method. The study population was 1,048 students, while the research information sources included grade IV E students, grade IV teachers, the principal, and Scout instructors. The research instruments were observation guidelines, interviews, and documentation. Data were analyzed using the Miles, Huberman, and Saldana model through data reduction, data presentation, and conclusion drawing and verification, with data validity through triangulation of sources and techniques. The results showed that marching activities foster discipline and obedience, reading the Dasa Darma fosters moral and ethical values, while cohesiveness games foster cooperation, responsibility, courage, and leadership. In conclusion, Scouting activities that are carried out routinely and structured support the formation of student character through the habituation of positive values ​​in daily activities and life.</em></p> Nabila Khoirunnisa, Middya Boty Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6724 Tue, 13 Oct 2026 01:54:36 +0000 The Relationship Between Self-Control and Cyberbullying Among Late-Teen Active Tiktok Users, Moderated By Empathy https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6032 <p><em>The rise of social media, particularly TikTok, has increased the intensity of digital interactions among late adolescents, but it has also given rise to various forms of aggressive behavior, one of which is cyberbullying. This behavior is influenced by various psychological factors, including self-control and empathy. This study aims to examine the relationship between self-control and cyberbullying and to test the role of empathy as a moderator in that relationship among late adolescents who are active TikTok users. The study employed a quantitative approach with a correlational design. The sample consisted of 291 late adolescents who are active TikTok users in Surabaya, selected using purposive sampling. Data were collected using a self-control scale, an empathy scale, and a cyberbullying scale that met validity and reliability criteria. Data analysis was performed using Moderated Regression Analysis (MRA) via the MedMod module in Jamovi software version 2.7.31. The results of the study indicate that there is a significant negative relationship between self-control and cyberbullying, as well as a significant negative relationship between empathy and cyberbullying. Furthermore, the interaction between self-control and empathy was found to be significant, indicating that empathy acts as a moderator in the relationship between self-control and cyberbullying. These findings provide an empirical contribution to the development of social psychology and digital psychology research, particularly regarding protective mechanisms that can reduce cyberbullying behavior among adolescents, and serve as a basis for the development of intervention programs focused on strengthening self-control and fostering empathy.</em></p> Zulva Sheva Nirwan Arisandhy, Amanda Pasca Rini, Bawinda Sri Lestari Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6032 Tue, 13 Oct 2026 02:13:43 +0000 Dynamics of Psychological Factors in Elementary School Students' Learning Difficulties https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6818 <p><em>This study aims to analyze the dynamics of psychological factors underlying elementary school students' learning difficulties and to identify the types of difficulties experienced and teachers' efforts to address them. The study used a descriptive qualitative approach to gain an in-depth understanding of students' experiences in the learning process. Participants consisted of students experiencing learning difficulties and classroom teachers involved in the learning process. Data were collected through interviews, observation, and documentation, then analyzed interactively through data reduction, data presentation, and conclusion drawing. The results indicate that students' learning difficulties are not only related to academic ability but are also influenced by psychological dynamics including low learning motivation, lack of interest in learning, difficulty maintaining concentration, low self-confidence, and anxiety when facing assignments and evaluations. These conditions appear to be interrelated and can affect student engagement and responses during learning. These findings suggest that understanding learning difficulties requires considering students' psychological aspects comprehensively. Teachers need to implement supportive learning approaches, provide positive reinforcement, and create a safe and responsive learning environment to students' needs. Future research can expand the study to a more diverse school context and student characteristics.</em></p> Julita Julita, Inda Warni, Yusmiarni Yusmiarni, Akhiril Pane Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6818 Tue, 13 Oct 2026 00:00:00 +0000 Analysis of the Relationship between Agricultural Activities and Soft Skills Development among Inmates at Class IIA Correctional Institution in Kendari City https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6801 <p><em>This study aims to examine the implementation of agricultural activities, determine the level of soft skills development among inmates, and analyze the relationship between agricultural activities and the development of soft skills among inmates at the Class IIA Kendari Correctional Facility. The study was conducted at the Class IIA Kendari Correctional Facility from December 2025 to July 2026 using descriptive and quantitative approaches. The research sample was selected using purposive sampling and consisted of 15 participants: 10 active inmates, 2 former inmates, 2 prison staff members, and 1 agricultural extension worker. Data were collected through interviews, documentation, and Likert-scale questionnaires, then analyzed using descriptive analysis, Likert-scale analysis, and Spearman’s rank correlation. The results of the study indicate that agricultural activities at the Kendari Class IIA Correctional Facility have been effectively implemented through the stages of managing agricultural production facilities, carrying out crop cultivation, managing crop production, and marketing agricultural products. The level of soft skills development among inmates falls into the high category, with the responsibility indicator showing the highest achievement. The results of the Spearman’s rank correlation test revealed a positive, strong, and significant relationship between agricultural activities and the development of inmates’ soft skills, with a correlation coefficient of 0.648 and a significance level of 0.009 (p &lt; 0.05). Thus, the better the implementation of agricultural activities, the higher the development of soft skills among inmates at the Class IIA Kendari Correctional Facility</em></p> Komang Subayanti, Azhar Bafadal, Yusna Indarsyih Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6801 Wed, 21 Oct 2026 06:10:43 +0000 Human Resource Behavior and Cultural Preservation in Bali’s Desa Adat Institutions: A Qualitative Study of Hindu Religious Practices and Traditional Dance https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/7161 <p><em>Human resource behavior plays an important role in preserving religious and cultural practices within community-based institutions. In Bali, Desa Adat serves as an important institution in maintaining Hindu religious traditions, customary values, and cultural expressions that are transmitted across generations. This study aims to examine how human resource behavior contributes to the preservation of Hindu religious practices and traditional dance within Bali’s Desa Adat institutions. This study employs a qualitative approach using semi-structured interviews, observation, and documentation. The collected data were identified, coded, categorized, and analyzed thematically to identify patterns of human resource behavior and cultural preservation. The findings identify several interconnected dimensions, including commitment, responsibility, participation, cooperation, cultural awareness, and cultural knowledge transfer. These dimensions support the continuity of Hindu religious practices, including upakara and religious activities, as well as the preservation of traditional dance through practice, participation, and cultural performance. The findings further indicate that intergenerational learning and community participation serve as important mechanisms for transferring cultural knowledge and maintaining cultural identity. Desa Adat provides an institutional foundation through customary values, collective responsibilities, community leadership, and social cooperation. The resulting model demonstrates that human resource behavior, cultural knowledge transfer, religious practices, and traditional dance are interconnected in supporting cultural continuity and </em><em>intergenerational sustainability. This study highlights the importance of strengthening community participation and human resource behavior as part of sustainable cultural preservation in Bali’s Desa Adat institutions.</em></p> Ida Ayu Putu Sari, Ni Nyoman Wahyu Adi Gotama, I Komang Gede Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/7161 Tue, 27 Oct 2026 02:15:13 +0000 Cost-Efficiency Analysis (Case Study: Bude Darmo’s Tempe Chips Agroindustry) in Lalombonda Village, Amonggedo Subdistrict, Konawe Regency https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6688 <p>This&nbsp;study&nbsp;aims&nbsp;to&nbsp;analyze&nbsp;the&nbsp;cost&nbsp;efficiency&nbsp;of&nbsp;Bude&nbsp;Darmo’s&nbsp;tempeh&nbsp;chip&nbsp;agroindustry&nbsp;in&nbsp;Lalombonda&nbsp;Village,&nbsp;Amonggedo&nbsp;Subdistrict,&nbsp;Konawe&nbsp;Regency.&nbsp;This&nbsp;home-based&nbsp;agroindustry&nbsp;has&nbsp;great&nbsp;potential&nbsp;to&nbsp;increase&nbsp;community&nbsp;income&nbsp;by&nbsp;processing&nbsp;tempeh&nbsp;into&nbsp;chips,&nbsp;which&nbsp;have&nbsp;a&nbsp;higher&nbsp;market&nbsp;value.&nbsp;However,&nbsp;the&nbsp;business&nbsp;owner&nbsp;faces&nbsp;various&nbsp;challenges,&nbsp;particularly&nbsp;in&nbsp;managing&nbsp;production&nbsp;costs.&nbsp;This&nbsp;study&nbsp;employs&nbsp;a&nbsp;case&nbsp;study&nbsp;approach,&nbsp;with&nbsp;data&nbsp;collection&nbsp;conducted&nbsp;through&nbsp;observation,&nbsp;interviews,&nbsp;and&nbsp;documentation.&nbsp;The&nbsp;data&nbsp;were&nbsp;analyzed&nbsp;descriptively,&nbsp;qualitatively,&nbsp;and&nbsp;quantitatively,&nbsp;using&nbsp;the&nbsp;Revenue-to-Cost&nbsp;Ratio&nbsp;(R/C&nbsp;Ratio)&nbsp;as&nbsp;an&nbsp;indicator&nbsp;to&nbsp;measure&nbsp;cost&nbsp;efficiency.&nbsp;The&nbsp;results&nbsp;show&nbsp;that&nbsp;total&nbsp;production&nbsp;costs&nbsp;of&nbsp;Rp841,000&nbsp;per&nbsp;production&nbsp;cycle&nbsp;generated&nbsp;revenue&nbsp;of&nbsp;Rp1,480,000,&nbsp;resulting&nbsp;in&nbsp;an&nbsp;R/C&nbsp;Ratio&nbsp;of&nbsp;1.76.&nbsp;This&nbsp;indicates&nbsp;that&nbsp;Bude&nbsp;Darmo’s&nbsp;tempeh&nbsp;chip&nbsp;business&nbsp;is&nbsp;viable&nbsp;and&nbsp;efficient&nbsp;for&nbsp;development,&nbsp;as&nbsp;every&nbsp;Rp1,000&nbsp;in&nbsp;costs&nbsp;incurred&nbsp;generates&nbsp;Rp1,760&nbsp;in&nbsp;revenue.&nbsp;These&nbsp;findings&nbsp;make&nbsp;an&nbsp;important&nbsp;contribution&nbsp;to&nbsp;the&nbsp;development&nbsp;of&nbsp;home-based&nbsp;agroindustries&nbsp;as&nbsp;a&nbsp;means&nbsp;of&nbsp;empowering&nbsp;the&nbsp;local&nbsp;economy&nbsp;and&nbsp;strengthening&nbsp;the&nbsp;self-reliance&nbsp;of&nbsp;small&nbsp;businesses&nbsp;</p> Muhammad Hairul Alam, Ilma Sarimustaqiyma Rianse, Wa Ode Yusria Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6688 Tue, 27 Oct 2026 02:24:42 +0000 Analysis of the Directorate General of Taxes' Measures to Safeguard Taxation on Cross-Border Transactions and Prevent Tax Evasion via Transfer Pricing https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6483 <p><em>Global economic developments and the expansion of multinational enterprises have increased cross-border affiliated transactions, creating opportunities for tax avoidance through transfer pricing practices. This study analyzes the efforts of the Directorate General of Taxes (DGT) to safeguard Indonesia’s taxing rights, examines the development of transfer pricing regulations, and evaluates the effectiveness of oversight policies in addressing Base Erosion and Profit Shifting (BEPS). Using a qualitative method with a normative-juridical approach, the research draws on tax regulations, OECD documents, government publications, and relevant academic literature. The findings show that Indonesia has strengthened its transfer pricing framework through the implementation of the arm’s length principle, mandatory transfer pricing documentation (Master File, Local File, and Country-by-Country Report), the use of the Automatic Exchange of Information (AEoI), and the development of Advance Pricing Agreement (APA) and Mutual Agreement Procedure (MAP) mechanisms. Additionally, the OECD/G20 Inclusive Framework, including the Global Minimum Tax (Pillar Two), has helped reduce profit shifting to low-tax jurisdictions. Despite these measures, challenges remain, including limited comparable data, complex multinational structures, intangible assets, and the rapid growth of the digital economy. Strengthening tax administration, information technology, and international cooperation remains essential to ensuring sustainable revenue and tax equity</em></p> Sungkono Bayu Aji, Guntur Eko Saputro, Suwito Suwito Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6483 Wed, 28 Oct 2026 11:09:34 +0000 Analysis of Factors Affecting the Income from Siam Orange (Citrus nobilis) Farming Using Semi-Organic Fertilizers in Alebo Village, Konda Subdistrict, South Konawe Regency https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6854 <p>This study aims to analyze: (1) The level of income from Siamese orange farming using semi-organic fertilizer in Alebo Village, Konda Subdistrict, South Konawe Regency; (2) How the amount of semi-organic fertilizer, orange production, production costs, and selling price affect income from Siamese orange farming in Alebo Village, Konda Subdistrict, South Konawe Regency. The research location was selected using purposive sampling. The study population consisted of 35 Siamese orange farmers using semi-organic fertilizer, and the entire population was sampled using a census method (<em>saturation sampling</em>). The data used consisted of primary and secondary data. Data analysis was performed using farm income analysis and multiple linear regression analysis. The results of the study indicate that the level of Siamese orange farm income among farmers using semi-organic fertilizer in Alebo Village is Rp46,019,420 per farmer per year. The results of the multiple linear regression analysis show that the amount of semi-organic fertilizer, orange production, production costs, and selling price significantly influence Siamese orange farm income. Partially, the variables of orange production and selling price have a significant positive effect on income, while the variables of the amount of semi-organic fertilizer and production costs have a significant negative effect on income</p> Nuraisyah Nuraisyah, Samsul Alam Fyka, La Ode Arfan Dedu Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6854 Thu, 29 Oct 2026 12:39:51 +0000 Added Value from Coffee Processing in Sandang Pangan Village, Sampolawa Subdistrict, South Buton Regency (Case Study: Rongi Coffee by BUMDES Lamando Jaya) https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6982 <p>This study was conducted to analyze the value added generated from the processing of Rongi Coffee by the Lamando Jaya Village-Owned Enterprise (BUMDes) in Sandang Pangan Village, Sampolawa Subdistrict, South Buton Regency. The Hayami method was used in this study to calculate the value added from the coffee production process. The results show that Rongi coffee processing generates a value added of Rp71,547/kg with a value-added ratio of 49.68%. The profit obtained reaches Rp44,547/kg with a profit ratio of 62.23%. The main factors influencing this value added include raw material prices, labor costs, and production efficiency. Marketing strategies and product quality improvement are recommended to enhance competitiveness and the well-being of local farmers</p> Abdiah Hajra, Abdul Gafaruddin, Hadi Sudarmo Copyright (c) 2026 International Journal of Technology and Education Research https://e-journal.citakonsultindo.or.id/index.php/IJETER/article/view/6982 Tue, 03 Nov 2026 05:11:12 +0000