Abstract:The financial information presented in the financial statements serves to evaluate company performance, control costs, and plan future business strategies. In addition to internal parties, financial statements are also used…
sed by external parties such as creditors, investors, and government agencies. Financial statements in accordance with SAK ETAP can increase company transparency and accountability. This financial transparency and accountability will increase external parties' trust in the company. Therefore, an analysis of the preparation of financial statements at CV Saudagar Jaya Sukses is needed. This analysis aims to assess the conformity of the prepared financial statements with the provisions of SAK ETAP. This study uses a descriptive research type with a qualitative approach. The results of the study indicate that the preparation of financial statements at CV. Saudagar Jaya Sukses is still not fully in accordance with the provisions contained in SAK ETAP, so various improvements are needed to improve the quality of the resulting financial statements.
Abstract:This study aims to analyze the compliance of regional fixed asset management at the Regional Finance and Asset Agency of South Sulawesi Province with the provisions of Minister of Home Affairs Regulation No. 19 of 2016,…
with a focus on motorized two-wheeled vehicles. The research method used is qualitative descriptive, with data collection techniques involving interviews and documentation. The data used consists of primary data from the interviews as well as secondary data in the form of asset management documents and related reports. The results of the study indicate that asset management has generally been carried out in accordance with applicable regulations and covers all stages of management. However, there are still challenges regarding supervision, reporting, and asset user compliance, as well as relatively complex administrative procedures. Therefore, it is necessary to optimize controls and streamline procedures to improve accountability in asset management
Abstract:The issue of digitalization of education has led to the increased dependency on Information Systems (IS), especially Learning Management Systems (LMS), to provide continuity of learning after the COVID-19 pandemic situation.…
ion. At Edulab, as a large learning service provider in Indonesia, LMS works as a central of learning provision, evaluation, communication, and academic tracking. Despite the strategic role, there are still frequent problems like unreliable access, incomplete evaluation, flawed data, and deteriorated performance when the system is at its peak usage, and it interferes with the learning processes and lowers the level of user confidence. This paper discusses the effect of LMS quality on service delivery, satisfaction among users and effectiveness of the entire platform at the institution. It is being analyzed in terms of the DeLone and McLean Information System Success Model, which is being supplemented by the Technology-Organization-Environment (TOE) framework. The mixed method was used, which integrated a survey of 1,081 users of the LMS who were estimated through Structural Equation Modeling (SEM) and a semi-structured interview with key stakeholders of the management. The results suggest that system, information, and service quality are very powerful predictors of user satisfaction with service quality coming out as the most significant factor in LMS effectiveness in service-oriented institutions of learning.
Abstract:This study aims to analyze the influence of financial compensation and work flexibility on employee loyalty, and to examine the role of job satisfaction as a mediating variable. This study focused on employees of the West…
t Java Gas and Steam Power Plant (PLTGU) to understand how these factors influence their level of loyalty to the company.
This study used a quantitative approach using a census method, sampling the entire population, consisting of 49 employees of the West Java PLTGU Operations Division. The data analysis technique used was Partial Least Squares (PLS) to test the direct and indirect relationships between variables in the research model. The results showed that financial compensation had a positive and significant effect on employee loyalty. Work flexibility was also shown to have a positive effect on loyalty, although this effect was not mediated by job satisfaction. Meanwhile, job satisfaction acted as a significant mediator in the relationship between financial compensation and employee loyalty. These findings suggest that employee loyalty can be enhanced through both increased compensation and direct provision of work flexibility.
Abstract:This study aims to determine and analyze employee work motivation at PT Bumi Karsa Makassar In connection with this, how employees can work as well as possible and employees have high motivation in completing work with the…
he provision of compensation. So against this, this study aims to show the significance of the effect of compensation on employee work motivation. The population in this study were all employees of PT Bumi Karsa Makassar who received compensation in the form of salary, bonuses, and health benefits, totaling 60 people. The number of samples used was 60 people using saturated sampling theory. Data collection was carried out using questionnaire and documentation methods. The data analysis technique used is multiple linear regression analysis using Statistical Product and Service Solution (SPSS). The multiple linear regression equation produces the equation Y = 0.165 + 0.032X1 + 0.961X2. The results of this study found that compensation variables (financial and non-financial compensation) simultaneously affect work motivation and the F-Count value (4566,330) > F-Table (3.16). The results of the correlation analysis of determination (R Square) of 0.994 which shows that the compensation variable is able to contribute 99.4%. 0.6% is influenced by other variables not examined. The most dominant variable affecting motivation is the non-financial compensation variable among the two compensation variables with a t-count value (48.056) > t-table (1.672). While the financial compensation variable is influential but not significant with a t-count value (1.205) < t-table (1.672).
Abstract:This study aims to find out how the effect of psychological empowerment on the workforce agility of the employees of the housing supply work unit in the province of West Sulawesi. This study uses a qualitative descriptive…
e approach through data collection by interviews and documentation and analyzed by reducing data, presenting data, and drawing conclusions and verification. The results of this study illustrate that psychological empowerment has an influence on the workforce agility of the employees of the housing supply work unit in the province of West Sulawesi, but it is not significant because there is one indicator of psychological empowerment that is not fulfilled, namely self-determination. On this indicator employees are limited in determining their own way of working because they are bound by contracts and rules that apply in the workplace. The indicators of unfulfilled workforce agility are proactive indicators. While other indicators are met. Based on the results of the research above, it is known that psychological empowerment has an insignificant effect on workforce agility.
Abstract:This study aims to determine the financial performance of PT. Bank Sulselbar from 2015 to 2021 using the CAMEL method, to see if PT. Bank Sulselbar is in a healthy or unhealthy predicate. This type of research is a quantitative…
itative descriptive research. The sample used in this study is the financial statements of PT. Bank Sulselbar for the 2015-2021 period. Data collection used documentation techniques. The data analysis used is the CAMEL analysis set by Bank Indonesia. The results of this study indicate that the health level of PT. Bank Sulselbar for the 2015 to 2021 period is in the healthy predicate. This can be seen from the results of research on the CAMEL aspect for the last 7 years 2015-2021 consecutively for 2015 it was 71.62, in 2016 it was 77.28, in 2017 it was 70.66, in 2018 it was 70.90, in 2018 it was 70.90. In 2019 it was 69.70, in 2020 it was 69.53, and in 2021 it was 69.87. Based on the provisions of Bank Indonesia regarding the criteria for assessing the soundness of a bank, PT. Bank Sulselbar is in the interval 66-<81 with the Healthy Enough predicate for 2015-2021.
Abstract:ABSTRACT The objective of community partnership program cluster 2 (CPP-C2) is to provide micro and small-scale layer chicken farmers in Tomohon city with business management procedures based on “biosecurity”. Problems faced…
blems faced by partners, both farm owners and farm workers: 1) lack of knowledge and understanding of the concept and application of biosecurity 2) lack of sanitation application, which increases the risk of diseases emerging and spreading 3) not yet aware that the use of open house system, unfenced farms and no procedures for entering the farm area, are not in accordance with the principles of biosecurity system. The activity was carried out in stages: survey, socialization on the concept and implementation of the 3-zone biosecurity system, provision of disinfectants and examples of regulation for laying hen farming as well as evaluation. The evaluation results show that during the extension activity, out of 8 participants only 2 were actively asking questions, and it turned out they were the farm owners, while the farm workers were passive. It was found after the outreach activity, that the farm owners or farm workers who were partners had not been implemented the 3-zone biosecurity system, therefore outreach activities regarding biosecurity on poultry farm still need to be provided again to them, so that the concept and application of biosecurity will be truly understood and they would be willing to do so. However, at least 2 farms have prepared signboards with rules for entering the farm area. The occurrence of outbreaks and pandemics should be a lesson-learned that biosecurity measures are highly relevant to the saying “it is better to prevent than cure”. If, chicken remain healthy, they produce high-quality and safe products, and so, farmers can minimize health costs and maximize profits, even enabling farms owner to expand their businesses scale. In conclusion, this activity has not been given a significant impact on partner’s farm management because all partners have not been implemented the 3-zone biosecurity system, and it would be better if, all farm owners as decision makers to participate in this kind of activity, as well as the need for synergy between relevant agencies in the livestock sector in Tomohon city and academics with poultry farming business practitioners in an effort to maintain livestock health, poultry communities and maintain food security.
Abstract:Stunting is a growth and development disorder in toddlers that impacts their physical, cognitive, and productivity development. Stunting can be prevented by optimizing family roles and functions. Family resilience isthe…
ability of a family to adapt, overcome problems, and face pressure from within and outside so that it can continue to function harmoniously and achieve the well-being of its membersThe purpose of this study was to determine the implementation of the stunting reduction acceleration program policy with the Population and Family Development Program at the BKKBN Representative Office of West Sumatra Province in accordance with Presidential Regulation Number 72 of 2021 concerning the acceleration of stunting reduction. The research method used a qualitative approach with policy studies. The research informants numbered 28 people with data collection techniques through observation, in-depth interviews, focus group discussions and document reviews. The results of the research on the input component, namely Policy, human resources, facilities and infrastructure and funds for the stunting reduction acceleration program did not comply with the provisions. The process component, namely the suboptimal assistance and intervention by the Stunting Officer Unit, Technical Assistant and the family assistance team in utilizing data on families at risk of stunting and the lack of commitment and synergy between the Central, regional and village governments in implementing the acceleration of stunting reduction convention. The output component, namely the national sensitive intervention program indicators have not met the national target, the outcome component, namely Some of the main indicators of the family development population program have not reached the specified target and stunting cases have increased and are above the national target, the need to strengthen the synergy and commitment of the regional government and increase the knowledge and commitment of the family assistance team in implementing the stunting program. The conclusion is that the implementation of the accelerated stunting reduction program is in accordance with regulations, but is not yet optimal in terms of policy, human resources, facilities and infrastructure, and financing. Coordination and collaboration between the government and the community, optimization of data on families at risk of stunting, and regular monitoring and evaluation are needed.
Abstract:The growing emphasis on sustainable urban mobility has positioned electric vehicles (EVs) as a strategic component of transport transformation, particularly in developing cities with constrained infrastructure systems. One…
ne of the key challenges in supporting EV adoption is the provision of accessible charging infrastructure, which is closely related to user perception of acceptable service distance. This study aims to determine the optimal service distance of Electric Vehicle Charging Stations (EVCS) based on user preferences in Pekanbaru City, Indonesia, and to explore its implications for spatial planning. A quantitative approach was employed using a questionnaire survey of 51 respondents distributed across 15 administrative districts. All respondents were non-EV users, representing potential adopters in the early stage of transition. The survey captured preferred EVCS distance using interval-based categories, along with respondents’ awareness and intention toward EV adoption. The results indicate that the dominant preferred distance falls within the 2–4 km range, with an estimated mean of 3.08 km and a standard deviation of 1.98 km, resulting in an effective range of approximately 1–5 km. Considering urban road network constraints and detour factors, this range is further adjusted to 3–6 km to reflect more realistic travel conditions. These findings suggest that a relatively dense and accessible charging network is required to reduce range anxiety and support EV adoption. From a spatial planning perspective, a 4 km service threshold is proposed as a practical reference for EVCS deployment, representing the central tendency of user preferences within the adjusted range. This study highlights the importance of integrating user-based spatial parameters into infrastructure planning and contributes to the literature by emphasizing the role of perceived accessibility in shaping EV infrastructure demand in developing urban contexts.