Description

Masterpiece Journal Society Service Insight is a peer-reviewed academic journal published by the Amerta Institute under the auspices of Yayasan Amerta Insan Unggul, with E-ISSN 3090-2185. The journal is published biannually and provides an international platform for the dissemination of research articles and community service studies that contribute to scientific advancement and societal development. It welcomes interdisciplinary contributions from scholars, researchers, and practitioners across various fields, including education, health sciences, social sciences, economics and business, law and governance, technology, and environmental studies. The journal emphasizes originality, methodological rigor, ethical standards, and practical relevance in addressing contemporary global challenges. All submissions undergo a rigorous double-blind peer-review process to ensure academic quality, integrity, and relevance. By integrating research-based evidence with community-oriented practices, the journal aims to promote innovation, collaboration, and sustainable solutions that enhance knowledge development and improve community welfare at local, national, and global levels.

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Vol. 2 No. 1 (2026): February 2026

Masterpiece Journal Society Service Insight is a scientific journal published by Amerta Institute. It focuses on disseminating the results of community service activities that create real and innovative impacts across various fields, including education, health, economic empowerment, the environment, and technology. This journal is registered with the Print International Standard Serial Number (P-ISSN) 0000-0000 and the Electronic International Standard Serial Number (E-ISSN) 3090-2185, ensuring the distribution of high-quality scholarly content. Adopting a multidisciplinary approach, it welcomes contributions from academics, practitioners, and communities to share their best insights and experiences in community service. Published twice a year, the journal employs a rigorous peer-review process to maintain the quality and relevance of its publications. Frequency: February-August Quarterly (2025-Present)

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Published: 2026-01-07

Guidance on Understanding Short- and Long-Term Securities Investments and Simulation of Their Recording as an Alternative for Business Fund Management at Archive Studio MSME

Wahyuni, Nurul Fuada, Dwi Azzahrah Syarif, Hesti Marwah, Muh. Asri Syamjun S, Muh Al Amin Bintang Saputra (Author)

307-320

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.550

Assistance in Developing a Merchandise Inventory Recording and Calculation System for the MSME Toko Fahry Wijaya

Wahyuni, Masrullah, Armansyah Hilman, Muh Syamrialdi F.S, Muhammad Yasser, Asrar Abukair, Anugrah Ramadhan, Sudirman (Author)

Liquidity and Solvency Analysis in Assessing the Financial Performance of PT Telkom Indonesia (Persero) Tbk Listed on the Indonesia Stock Exchange

Wahyuni, Musdalifah Hasmal, Siti Athirah Asmarani, Lilis Sukanda (Author)

340-365

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.552

Preparation of Financial Statements for UMKM Cafe Kenza & Billiard Gowa through Audit Assistance for the Inventory, Warehousing, and Accounts Payable Cycles

Ismail Badollahi, Wahyuni, Nurtisatul Mukarramah, Putri Latifah Ramadani Lewa, Burhan, DM Triaryadi Hasanuddin, Elly Haerunnisa (Author)

366-380

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.553

Analysis of Revenue Recognition and Contract Cost Recognition under PSAK 72: Evidence from PT Wijaya Karya (Persero) Tbk Listed on the Indonesia Stock Exchange

Wahyuni, Miftahul Janna, Nurhalima, Lidia Arianti Agustin, Nurhalisa (Author)

381-391

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.554

Education on the Investment Acquisition and Payment Cycle to Strengthen the Internal Control System at CV Citra Panca Mandiri

Idra Wahyuni, Adnan Dwi Susanto, Sitti Sahria, A. Arfan, Arya Saputra Syam, Wahyuni (Author)

392-405

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.555

A Comparative Analysis of Financial Management and Profitability between Digital Ecosystem-Based Retail Companies and Conventional Retail Companies Listed on the Indonesia Stock Exchange (IDX)

Siti Athirah Asmarani, Syahra Darajat Salsabila, Nurhalima, Muchriana Muchran (Author)

406-420

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.556

Analysis of the Internal Control System for Cash and Cash Equivalents at the Adi Jaya MSME Shop in Takalar Regency

Wahyuni, Mahfiza, Miftahul Janna, Nurhalima, Dinda (Author)

421-429

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.557

Assistance and Banner Provision as a Strategy to Enhance Marketing Performance of Teng-Teng MSME Products

Sinar, Muhammad Azhar Nur, Nurwahida, Hardiyanti Ridwan, Diyah Fadillah (Author)

1-10

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📊 Abstract Views: 36 times | 📥 PDF: 25 times | 🗓️ Published: January 7, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.484

Strengthening Community Empowerment Through Business Legalization Assistance for MSMEs: Evidence from Panaikang Village, East Sinjai

Makmur, Sitti Fatimah, A. Fitriani, Mochamad Nurdin, Rusdiana, Muhammad Amar, Winadia, Asrul, Nurfadillah, Fajarudddin (Author)

11-19

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📊 Abstract Views: 62 times | 📥 PDF: 30 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.486

Empowerment of Village-Owned Enterprises in Mallenreng Beach Tourism Management

Andi Serlina, Makmur, Nurhaliza, Muhammad Amar, Mochamad Nurdin (Author)

20-28

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📊 Abstract Views: 53 times | 📥 PDF: 16 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.487

Human Capital Transformation in Equalizing Workloads and Increasing Employee Discipline: Study of the Regional Financial and Asset Agency of Takalar Regency

Nur Faidah, Miftahul Jannah Ilyas, Faizal, Muchriady Muchran (Author)

29-37

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📊 Abstract Views: 19 times | 📥 PDF: 10 times | 🗓️ Published: February 2, 2025 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.488

Muhammadiyah as a Progressive Islamic Movement: Tajdid, Modernity, and Social Transformation in Indonesia

Nur Faidah, Miftahul Jannah Ilyas, M. Amin (Author)

38-46

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📊 Abstract Views: 19 times | 📥 PDF: 8 times | 🗓️ Published: February 1, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.489

Worship Beyond Ritual: The Role of Ibadah in Shaping Ethical and Spiritual Life in Islam

Hariati, Nurmawaddah, M. Amin (Author)

47-54

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📊 Abstract Views: 7 times | 📥 PDF: 6 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.492

A Legal Review of Juvenile Criminal Offenses within the Indonesian Juvenile Justice System

Muh. Arsul Haq Sulthan, Ayu Safitri, Rudy (Author)

55-62

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📊 Abstract Views: 15 times | 📥 PDF: 7 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.493

The Role of Sharia Bank Green Financing in Improving the Sustainability Performance of MSMEs

Pungky Lela Saputri, Hanif Ahmadi (Author)

63-70

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📊 Abstract Views: 19 times | 📥 PDF: 13 times | 🗓️ Published: February 1, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.494

Legal Politics in the Perspective of the 1945 Constitution of the Republic of Indonesia

Mukhlis Achmad, Muh. Ramli, Armawansya, Riyan Adnan Wahyudi, Aslan Syah Mattulanreng (Author)

71-79

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📊 Abstract Views: 5 times | 📥 PDF: 5 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.495

Legal Schools and the History of Law: Theoretical and Practical Perspectives

Ahsanul Haq, Muh. Sabir, Ahmad Fadli, Aslan Syah Mattulanreng, Armawansya, Amirullah, Muhammad Qasim Hamzah (Author)

81-87

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📊 Abstract Views: 6 times | 📥 PDF: 3 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.496

Jurisprudence as a Bridge Between Normative Legal Frameworks and Social Realities

Basman, Mukhlis Achmad, Ronal Regen, Riyan Adnan Wahyudi, Priyanto, Fajar Abadi Jaya Tadjuddin S, Muh. Ramli (Author)

88-95

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📊 Abstract Views: 5 times | 📥 PDF: 3 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.497

Legal Politics of Decentralization and the Challenges of Local Democracy in Indonesia

Amirullah, Ahsanul haq, Muh. Sabir, Mutiatun ni’ma, Yahya, Rahmat (Author)

96-103

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📊 Abstract Views: 4 times | 📥 PDF: 4 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.498

Entrepreneurial Management Development of Tourism Potential to Enhance Community Economic Empowerment: Evidence from Mallenreng Beach, Indonesia

Asrul, Makmur, Rusdiana, Dini Ikayanti, Nur Amin, Mochamad Nurdin, Muh Amar, Muhlis Hajar Adiputra, Irmawati, Harianto, Mawar, Muhammad Lutfi, Amiruddin, Akriandi Amin, Mifta Fadhli As’ad (Author)

104-112

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📊 Abstract Views: 12 times | 📥 PDF: 14 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.499

Strengthening Human Resource Capacity through Human Capital Development Transformation: Evidence from the Protocol and Leadership Communication Unit of Polewali Mandar Regency Government

Ainun Zakinah, Wahdania, Fatmawati, Muchriady Muchran (Author)

113-121

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📊 Abstract Views: 11 times | 📥 PDF: 7 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.500

Analysis of Factors Determining Job Satisfaction of ASN Family Planning Instructors at the Office of Women's Empowerment, Child Protection, Population Control and Family Planning (Dp3ap2kb) Bogor Regency

Vidia Nurfilyani Purwanto, Sri Lestari Prasilowati (Author)

122-130

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📊 Abstract Views: 11 times | 📥 PDF: 10 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.501

The Influence of the Marketing Mix of Animal Feed Products on Customer Satisfaction at PT Retailindo Anima Prakarsa, Makassar

Muhammad Amir, Megawhati Artiyani, Andi Tendean, Surya Kelana Basri , Mustalib (Author)

131-139

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📊 Abstract Views: 4 times | 📥 PDF: 5 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.502

Criminal Law Reform and the Quest for Justice and Legal Certainty: A Normative Analysis in the Indonesian Context

Jamaluddin (Author)

148-154

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.538

Determinants of Criminal Behavior in Society: A Socio-Legal and Criminological Analysis

Jamaluddin (Author)

140-147

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.537

Analysis and Optimization of Inventory Control in Supporting Efficient and Innovative Industrial Development

Juliardin, Rizqullah Salman, Muhammad Iqbal, Munadi Agri Saswan (Author)

155-165

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.539

Enhancing Public Service Effectiveness through Work Discipline and Information Technology Utilization in Archipelagic Local Government Contexts

Andini Aulia, Edi Jusriadi, Sri Andayaningsih (Author)

166-178

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.540

Alternative Resolution Patterns of Domestic Violence (KDRT) A Study of Baruga Village, Pa'jukukang District, Bantaeng Regency

Heri Tahir, Andika Wahyudi Gani, Berlian, Bahktiar (Author)

180-189

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: January 30, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.542

The Influence of Tax Planning and Firm Size on Profitability in Indonesian Food and Beverage Manufacturers

Darwati, Rezky Ramadhani (Author)

190-202

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: January 30, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.543

Eco-Theological Community-Based Waste Management For Sustainable Mangrove Ecosystem Conservation In Sinjai Regency

Hardiyanti Ridwan, Srianti Permata, Ibrahim Abdullah, Zaenal Abidin, Satria Ramli, Isma Nawaitul Ihram, Jusrifal Maulana Putra (Author)

203-223

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 1, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.545

Strengthening Environmental Law Enforcement and Dispute Resolution Through Community Education for Sustainable Environmental Tourism Governance

Sapriadi, Andi Alauddin, Ibrahim Abdullah, Fadly, Eril, Ahmad Fikri Sidiq, Asmilah Amal (Author)

224-244

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.546

The Influence of Work Discipline, Work Environment and Work Motivation on Employee Performance with Reward as an Intervening Variable

Bagus Prakoso, Susanti Widhiastuti (Author)

245-264

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.548

The Influence of Rewards, Incentives, and Internal Communication on Employee Performance with Job Satisfaction as a Mediating Variable

Rakhmat Indra Wiryawan, Susanti Widhiastuti (Author)

265-295

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.547

The Influence of Work Motivation, Technical Training, and Work Environment on Employee Performance through Job Satisfaction in the Mineral Downstreaming Sector: A Case Study of PT. XYZ

Fauzi Arie Priyatno, Susanti Widhiastuti (Author)

296-306

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📊 Abstract Views: 0 times | 📥 PDF: 0 times | 🗓️ Published: February 2, 2026 | 🔗 DOI: https://doi.org/10.65246/mjssi.v21.549
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