Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:Kematangan karier merupakan salah satu aspek penting yang perlu dimiliki peserta didik sebagai bekal dalam menentukan pilihan pendidikan lanjutan maupun pekerjaan di masa depan. Salah satu faktor yang diduga berhubungan…
dengan kematangan karier adalah keikutsertaan siswa dalam kegiatan ekstrakurikuler. Penelitian ini bertujuan untuk mengetahui perbedaan kematangan karier antara siswa yang mengikuti kegiatan ekstrakurikuler dengan siswa yang tidak mengikuti kegiatan ekstrakurikuler di Madrasah Aliyah Negeri Kota Serang. Penelitian menggunakan pendekatan kuantitatif dengan metode komparatif. Sampel penelitian berjumlah 404 siswa yang berasal dari MAN 1 Kota Serang dan MAN 2 Kota Serang, yang dipilih menggunakan teknik stratified random sampling. Pengumpulan data dilakukan menggunakan angket kematangan karier yang disusun berdasarkan enam aspek kematangan karier yaitu orientasi karier, informasi dan perencanaan karier, konsistensi pilihan karier, pemantapan karakteristik diri, kemandirian dalam memilih karier, serta kebijaksanaan dalam memilih karier. Data dianalisis melalui uji normalitas, uji homogenitas, dan uji komparatif. Hasil penelitian menunjukkan bahwa tingkat kematangan karier siswa secara umum berada pada kategori baik dengan nilai rata-rata sebesar 194,16. Namun demikian, hasil pengujian hipotesis menunjukkan tidak terdapat perbedaan yang signifikan antara siswa yang mengikuti kegiatan ekstrakurikuler dan siswa yang tidak mengikuti kegiatan ekstrakurikuler (Sig. = 0,347 > 0,05). Temuan ini menunjukkan bahwa keikutsertaan dalam kegiatan ekstrakurikuler bukan merupakan faktor yang membedakan tingkat kematangan karier siswa. Kematangan karier diduga lebih dipengaruhi oleh berbagai faktor lain, seperti pemahaman diri, dukungan keluarga, pengalaman belajar, layanan bimbingan karier, dan akses terhadap informasi karier.
Career maturity is an important aspect that students need to develop in preparing for future educational and occupational choices. One factor that is assumed to be related to career maturity is participation in extracurricular activities. This study aimed to examine the differences in career maturity between students who participated in extracurricular activities and those who did not in State Islamic Senior High Schools (Madrasah Aliyah Negeri) in Serang City. This study employed a quantitative approach using a comparative research design. The sample consisted of 404 students from MAN 1 Serang City and MAN 2 Serang City selected through stratified random sampling. Data were collected using a career maturity questionnaire six dimensions of career maturity: career orientation, career information and planning, consistency of career preferences, crystallization of self-characteristics, career independence, and wisdom in career choice. Data were analyzed using normality testing, homogeneity testing, and comparative analysis. The results indicated that students' career maturity was generally at a good level, with a mean score of 194.16. However, the hypothesis testing revealed no significant difference in career maturity between students who participated in extracurricular activities and those who did not (Sig. = 0.347 > 0.05). These findings suggest that participation in extracurricular activities is not a distinguishing factor in students' career maturity. Career maturity is likely influenced by other factors, including self-understanding, family support, learning experiences, career guidance services, and access to career information.
Abstract:This study explores how the Salatiga City Government operationalizes principles of good governance and implements the Government Internal Control System (GICS), as reflected in the 2024 Local Government Financial Report–…
�� LKPD. The research also assesses how these mechanisms contribute to achieving Sustainable Development Goal (SDG) 16. Employing a descriptive qualitative approach, this study analyzes secondary data 2024 LKPD, performance accountability reports, and related internal control evaluations. This is complemented by triangulated insights from interviews with key government personnel. The findings reveal that Salatiga City has embedded core governance principles-transparency, accountability, and participatory engagement-within its financial reporting processes. The city's internal control system has reached Maturity Level 3 (Defined), indicating that control mechanisms are well-documented, institutionalized, and consistently applied. The use of digital reporting tools and community-based oversight further supports a culture of openness and accountability. The case of Salatiga City provides actionable insights for other local governments seeking to enhance financial governance. These practices directly support Indonesia's commitment to SDG 16, by fostering public trust and institutional integrity. This study adds to the emerging literature by integrating GICS analysis with local-level governance outcomes, not only to meet compliance standards but also to advance broader, effective, accountable, and inclusive development goals.
Abstract:A mid-sized school district could achieve annual savings of $2.3 million—sufficient to support significant teacher salary increases—by streamlining procurement processes and reducing the number of suppliers from 87 to 12.…
o 12. This practical success reflects the operational rigor of enterprise models, exemplified by Walmart Business, which has been successfully tailored for K-12 education. The study indicates a systemic crisis. Sixty-eight percent of U.S. districts experience a 19% loss of their non-payroll budgets due to procurement inefficiencies, resulting in significant financial losses for classrooms attributed to fragmented purchasing and compliance deficiencies. The study employs a rigorous mixed-methods analysis, incorporating in-depth case studies from 35 districts, a national survey of 300 procurement officers, and comprehensive spend analytics, to illustrate the transformative outcomes associated with enhanced procurement maturity. Consolidated purchasing platforms reduce processing costs by 53% and capture 92% of rebates. Additionally, the new Procurement Simplicity Scorecard predicts 79% efficiency gains, offering leaders a practical diagnostic tool. This study presents two validated innovations: the K-12 Procurement Maturity Model, which delineates a phased progression from fragmentation to strategic excellence, and the Zero-Waste Playbook, which details tactical measures for waste elimination. The evidence indicates that reengineering procurement is not merely an administrative concern; it represents a significant, frequently neglected mechanism for generating billions in savings by 2025. These funds have the potential to enhance arts programs, update outdated STEM laboratories, and recruit and retain high-quality educators. This research offers a definitive framework for districts aiming to transform waste into opportunities for equity.
Abstract:Banks are defined as financial intermediaries that borrow money from surplus spending units and lend to deficit spending units. During this process, they carry out four basic services: liquidity intermediation,…
diation, denomination intermediation, risk intermediation, and maturity intermediation. The nature of this intermediation makes banks face many risks, including liquidity risk, operational risk, credit risk, interest rate risk and foreign exchange risk. In this study we attempt to identified the determinants of bank risk in Tunisian context . We measured bank risk with (RWTA. NPL and Zscore). We used a sample of 11 banks quoted in financial market of Tunis for the period ( 2014-2023). By estimation of 3 models with the technique of panel data ,we found that liquidity ; total credit ; return on equity ; size ; capital ; economic growth and inflation have a significant effect on bank risk
Abstract:Development is a continuous process of qualitative change towards maturity, marked by increased organ function, cognitive, emotional, motoric, and behavioral abilities. Early adulthood is a period of human development from…
om adolescence to adulthood. Early adulthood begins between the ages of 16 and 40. In the human lifespan, adulthood plays an important role as a phase in which individuals experience various changes and adjustments. In this developmental process, several possible behavioral changes are very influential, including hedonism. The view of hedonism is often associated with consumptive and hedonistic behavior. People who adhere to hedonism will always seek ways to obtain pleasure, whether material, physical, or spiritual pleasure. Related to the increasingly advanced world of education, various learning models are implemented as an effort to adapt to the times. One of them is the deep learning learning model, deep learning is a pedagogical approach that focuses on understanding substantial concepts in depth, not just the breadth of material, through meaningful, conscious, and enjoyable (holistic) learning experiences. This study aims to analyze how hedonism in the application of the deep learning learning model influences the development of students' early adulthood, using qualitative descriptive methods. The research results show a significant influence between hedonistic attitudes in the application of deep learning and early adulthood development, as seen through observations and interviews conducted directly during the learning process. One observation revealed that students appeared relaxed and enjoyed group assignments, as some paid to be relieved of responsibility for completing them.
Abstract:The Indonesian telecommunication industry is currently experiencing saturation in the Business-to-Consumer (B2C) market segment, prompting PT Telkom Indonesia (Persero) Tbk to aggressively execute business transformation…
by shifting toward a Business-to-Business (B2B) Digital model to maintain relevance amidst increasingly competitive and dynamic global business competition. This shifting phenomenon demands comprehensive internal readiness, particularly regarding resource orchestration and marketing ambidexterity maturity to balance traditional connectivity business with the exploration of high-value digital service innovation. This research employs a quantitative methodology with descriptive and causal approaches to dissect and objectively measure the level of organizational readiness in facing such market disruptions. Primary data collection was conducted with 385 respondents consisting of employees and strategic stakeholders involved in the transformation process at PT Telkom Indonesia using a nonprobability sampling technique with a purposive sampling method. All collected data were subsequently processed and tested using the SmartPLS version 4 analysis tool to ensure accuracy in modeling the complex relationships between the variables. The data analysis techniques utilized include descriptive statistics to provide a general overview of the data and variance-based Structural Equation Modeling (PLS-SEM) to test the significance of relationships between latent variables within the research model. The research findings project that corporate strategy significantly and positively influences business transformation success and B2B Digital model development, while simultaneously providing a strong direct impact on strengthening the company's competitiveness at the global level. The analysis results also indicate that internal transformation effectiveness and the implementation of B2B digital solutions are primary determinants capable of substantially enhancing the company's ability to compete across borders in the digital platform era. Furthermore, the mediating roles of business transformation and B2B Digital model variables have proven to be crucial in reinforcing the link between corporate strategic orientation and the achievement of sustainable international competitive advantage. Overall, this study provides an empirical foundation regarding the importance of precise resource orchestration for Telkom Indonesia to realize its vision as a preferred digital telco capable of winning competition in international markets.
Abstract:Suffering constitutes an inseparable aspect of the faith journey of believers; however, this reality is frequently misunderstood as a sign of divine punishment or spiritual failure. Such a perception has been further reinforced…
nforced by the influence of prosperity theology, which emphasizes material success, life comfort, and the absence of suffering as indicators of genuine faith. This situation raises a significant theological concern regarding how believers should properly understand and respond to suffering based on the testimony of Scripture. This study aims to examine the attitude that believers should adopt when facing suffering according to 1 Peter 4:12-19 and to elucidate the theological significance of suffering for the Christian life of faith. A qualitative approach employing a biblical–exegetical method is utilized to analyze the text through an examination of its historical, literary, and theological contexts. Data were collected through a literature review of the Bible, biblical commentaries, theological works, and relevant academic journal articles in order to obtain a comprehensive understanding of the theological message conveyed by the Apostle Peter. The findings indicate that suffering experienced by believers is neither unexpected nor contradictory to faith but rather an integral component of the calling to follow Christ. The Petrine epistle emphasizes that suffering functions as a means of refining faith, a form of participation in the sufferings of Christ, and an opportunity to glorify God through steadfast faithfulness. Believers are therefore called to respond to suffering with spiritual joy, perseverance in faith, and wholehearted trust in the faithful will of God. The study concludes that suffering possesses profound theological significance that shapes spiritual maturity and deepens one’s relationship with Christ. The novelty of this research lies in its reaffirmation of the biblical perspective on suffering as a constructive element of the Christian life, challenging the paradigm of prosperity theology while enriching pastoral understanding of faithful responses to suffering.
Abstract:Youth represent a socio-psycho-spiritual entity undergoing a critical transitional phase, characterized by identity crises, value disorientation, and pressures from secular-cultural influences. Within the framework of Christian…
ristian pastoral theology and pedagogy, faith formation serves as a strategic mechanism to cultivate integrative spiritual maturity, encompassing cognitive (doctrinal understanding), affective (spiritual affection), and conative (practical orientation) dimensions. This study analyzes the effectiveness of Bible Camp as an experiential learning-based faith formation model in the spiritual development of youth. Employing a qualitative descriptive approach through participatory observation, in-depth interviews, and document analysis, the research explores the contribution of Bible Camp to the internalization of theological values, the construction of religious identity, and the strengthening of faith community cohesion. The findings indicate that Bible Camp activities—such as hermeneutic study, collective worship, existential reflection, and group dynamics—result in significant faith transformation on both personal and communal levels. This process aligns with Streib’s faith development theory and Mezirow’s transformative learning theory, which emphasize cognitive reconstruction through reflective experience within a social context. Bible Camp effectively mediates the transition from conventional faith to reflective and dialogical faith, while enhancing youth’s spiritual competencies in confronting the complexities of contemporary reality. The findings reinforce the assumption that faith formation in interactive non-formal settings is more effective than conventional instructional approaches in producing theological and ethical paradigm shifts. Therefore, Bible Camp is positioned as a relevant and contextual ecclesiological instrument in the recontextualization of Christian faith education. This model functions not only as a venue for individual spiritualization but also as a catalyst for the formation of resilient, participatory, and transformative Christian character within a pluralistic socio-religious ecosystem. Recommendations are directed towards institutionalizing Bible Camp as a systemic strategy for youth faith formation in the mission of the contemporary church.
Abstract:Abstract:Oil palm is a palm oil producing plant. Many factors affect the quality of palm oil, including water content and impurities. One of the most important factors is fruit maturity. Maturity of oil palm fruit is basically…
ically a very important factor for the quality of crude oil. Therefore we built a decision support system using the MOORA method to identify the best/good quality of oil palm fruit. With a quantitative research methodology, which uses a lot of numbers starting from the data collection process to its interpretation. Based on the results of the research we have done, that the sale of quality palm fruit will be carried out by a fruit quality selection system using the MOORA method. And when building a decision support system for choosing oil palm fruit according to the MOORA method, the results of testing 10 alternatives achieved the highest score of 35.5
Keywords: SPK; MOORA; oil palm fruit
Abstrak:Kelapa sawit merupakan tanaman penghasil minyak sawit. Banyak faktor yang mempengaruhi kualitas minyak sawit, antara lain kadar air dan pengotor. Salah satu faktor yang paling penting adalah kematangan buah. Kematangan buah kelapa sawit pada dasarnya merupakan faktor yang sangat penting bagi kualitas minyak mentah. Oleh karena itu kami membangun suatu sistem pendukung keputusan dengan memakai metode MOORA untuk mengenali mutu buah kelapa sawit terbaik/ bagus. Dengan metodologi riset kuantitatif, yang di dalamnya menggunakan banyak angka mulai dari proses pengumpulan data hingga penafsirannya. Berdasarkan hasil dari penelitian yang telah kami lakukan, bahwa penjualan buah kelapa sawit yang berkualitas akan dilakukan oleh suatu sistem pemilihan kualitas buah dengan menggunakan metode MOORA. Dan pada saat membangun sistem pendukung keputusan pemilihan buah kelapa sawit menurut metode MOORA, hasil pengujian 10 alternatif mencapai skor tertinggi yaitu 35,5.
Kata kunci : SPK; MOORA; buah kelapa sawit