Abstract:The purpose of this research is to examine the effect of auditors’ competence, workload, and personality type on auditors’ fraud detection ability at the Central Sulawesi Province Audit Board of Indonesia (BPK) Representative…
sentative Office. This research employed a quantitative approach using a survey method. The population consisted of 40 auditors, and the sample was determined using a saturated sampling technique (total sampling), involving all 40 auditors as research respondents. Data collected through Likert-scale questionnaires were analyzed using multiple linear regression with IBM SPSS Statistics version 25. The results indicate that personality type has a positive and significant effect on auditors’ fraud detection ability, while competence and workload do not show significant partial effects. However, all independent variables simultaneously influence fraud detection ability. Based on the adjusted R-square value of 0.324, the research model explains 32.4% of the variation in auditors’ fraud detection ability, while the remaining 67.6% is explained by other factors outside the research model
Abstract:Sekretariat DPRD Provinsi Jambi masih menggunakan sistem pencatatan tamu secara manual sehingga menimbulkan kesulitan dalam pencarian data, risiko kehilangan data, serta lambatnya penyusunan laporan kunjungan. Penelitian…
ini bertujuan merancang Sistem Informasi Buku Tamu Berbasis Website untuk meningkatkan efektivitas dan efisiensi proses pencatatan serta pengelolaan data tamu. Metode pengembangan yang digunakan adalah Waterfall yang meliputi analisis kebutuhan, perancangan, implementasi, dan pengujian sistem. Sistem dirancang menggunakan PHP, MySQL, dan pemodelan Unified Modeling Language (UML). Hasil penelitian menunjukkan bahwa sistem mampu mempermudah proses registrasi tamu, pengelolaan data tamu, survei kepuasan pelayanan, pengelolaan data pegawai dan unit kerja, serta penyusunan laporan kunjungan secara lebih efektif, efisien, dan terintegrasi.
The Secretariat of the Regional House of Representatives (DPRD) of Jambi Province still relies on a manual guest registration process, resulting in difficulties in data retrieval, the risk of data loss, and delays in generating visitor reports. This study aims to design a web-based guest book information system to improve the effectiveness and efficiency of guest registration and data management. The system was developed using the Waterfall method, which consists of requirements analysis, system design, implementation, and testing. The application was designed using PHP, MySQL, and Unified Modeling Language (UML). The results indicate that the system simplifies guest registration, guest data management, service satisfaction surveys, employee and work unit management, and visitor report generation in a more effective, efficient, and integrated manner.
Abstract:Based on GMTI 2019 data, it shows that until 2030, the number of Muslim tourists (wislim) is projected to reach 230 million worldwide, and in 2024 as many as 8.5 million tourists. This provides an opportunity for Indonesia…
ia to accelerate the development of national halal tourism destinations with global standards for potential destinations, one of which is the Blitar chocolate village. This study aims to determine the development of chocolate village tourist destinations into sharia-based tourist destinations through a qualitative approach, data collected through interviews, and sources from the chocolate village website, observations and documentation, and related subumber sources. Based on the analysis that has been carried out, it can be concluded that the tourist destination of Kampung Chocolate Blitar is an educational tourism by offering 8 kinds of educational packages and family entertainment tours and ecotourism by offering a natural and cultural atmosphere. The measurement of halal tourism in the Blitar chocolate village destination starts from the implementation of tourist destinations that provide benefits and benefits, tourism facilities that are representative and friendly to Muslims as evidenced by CHSE (Cleanliness, Health, Safety, Environment Sustainability) certificates from the Ministry of Tourism and Creative Economy and being a member of the Indonesia Halal in Tourism Association (PPHI), goods and services products have been guaranteed to be halal and avoid disobedience and dishonesty, and the contract applied by susuai is the a'mal contract to employees and the musyarokah and mudhorobah contract to MSME partners and external parties, as well as the ijaroh contract to tourists. From the potential possessed by this chocolate village, the Blitar Chocolate Village destination has great potential to become a sharia-based tourist destination (halal tourism).
Abstract:This research investigates the policy landscape surrounding social entrepreneurship in Indonesia, encompassing legal and regulatory frameworks, government initiatives, and institutional support for social enterprises. The…
e study is crucial as it addresses an understudied area, aiming to inform policymakers, foster collaboration, stimulate economic development, and promote sustainable growth. The methodology involved qualitative interviews with eight social entrepreneurs across Indonesia. Collected data was analyzed using content analysis techniques, facilitated by the MAXQDA platform. Findings indicate that despite social entrepreneurship being an emerging field in Indonesia, there is a notable lack of effective policies and regulations. Six of eight respondents perceived inadequate current regulatory support, and half cited financial challenges as a significant issue. Conversely, seven respondents acknowledged existing government assistance, suggesting a willingness to support the sector. Based on these results, key recommendations for the government to foster a supportive ecosystem include developing non-overlapping policies, implementing substantive policy changes, promoting useful policies, simplifying bureaucracy, and engaging in direct dialogue with social entrepreneurs. The research concludes that addressing these areas can empower social entrepreneurs to create lasting social impact. This study uniquely fills a gap by directly engaging social entrepreneurs, though future research should include government representatives for broader perspectives.
Abstract:Public procurement plays a pivotal role in driving economic development, particularly in developing nations like Ghana, where government spending accounts for a substantial 70% of the national budget, significantly impacting…
ting GDP. This study critically examines the impact of public procurement reforms, notably the Public Procurement Act of 2003 (Act 663) and its subsequent amendments, on Ghana's economic trajectory. These reforms were strategically implemented to enhance transparency, accountability, and efficiency in public resource management. Analysis of key indicators reveals a mixed landscape of outcomes. While the Act has demonstrably improved procurement processes, reduced instances of corruption by a significant 25%, and streamlined public spending efficiency by 15% over the past decade, persistent challenges remain. These include inadequate institutional capacity, inconsistent enforcement of legal frameworks, and limited stakeholder engagement, collectively hindering the full realization of the reforms' transformative potential. Employing a mixed-methods approach, including secondary data analysis and in-depth interviews with government officials, procurement professionals, and civil society representatives, this study provides critical insights. While procurement reforms have made tangible contributions to economic growth evident in an estimated 10% annual savings in government expenditure significant enhancements are imperative in areas such as capacity building, regulatory enforcement, and fostering robust public-private collaboration. The study concludes with a set of actionable recommendations for stakeholders, including the imperative to strengthen institutional frameworks, promote ethical procurement practices, and cultivate inclusive stakeholder engagement. These measures are crucial for maximizing the impact of procurement reforms and ensuring sustainable economic development in Ghana.
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:This study aims to analyze the communication strategy employed by the NEI-DT Foundation in building community trust through a community-based healthcare service program in Tritunggal Hamlet, Banyuasin Regency, South Sumatra,…
tra, Indonesia. The study is motivated by the importance of organizational communication strategies in enhancing public participation and program legitimacy within rural communities characterized by limited access to information, geographical constraints, and community-oriented social structures. Adopting a constructivist paradigm, this research employs a qualitative approach using an intrinsic case study design. Data were collected through in-depth interviews, non-participant observation, and document analysis involving seven informants, including foundation representatives, community leaders, and program beneficiaries. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña, encompassing data condensation, data display, and conclusion drawing. The findings reveal that the foundation’s communication strategy involves identifying community characteristics, developing simple and contextually relevant messages, utilizing a combination of digital and traditional communication channels, and engaging local leaders as communication intermediaries. Program information is disseminated through village heads, neighborhood leaders, women’s community groups (PKK), social media platforms such as WhatsApp and Facebook, and mosque loudspeaker announcements. The study further demonstrates that the communication pattern reflects the Two-Step Flow of Communication model, in which community leaders function as opinion leaders who mediate organizational messages before they reach the wider community. Community trust is cultivated through the social legitimacy of local leaders, interpersonal communication, direct experiences with program benefits, and the consistency of services provided by the foundation. The study concludes that the effectiveness of community-based organizational communication strategies in rural settings is determined not only by message content and media utilization but also by the organization’s ability to establish interpersonal relationships, adapt communication practices to local cultural contexts, and actively involve community leaders within the communication network. This research contributes to the advancement of community-based organizational communication studies by providing empirical insights into trust-building processes in rural community development programs
Abstract:The purpose of this study is to describe and analyze the process of organizing, interpreting and applying the implementation process of the Active Emergency Village program in realizing community independence in Roban Village,…
llage, Singkawang City. The results of the study indicate that the Implementation of the Active Emergency Village program in Realizing Community Independence in Roban Village, Singkawang Tengah District, Singkawang City has been implemented but has not been maximized. This can be seen from the implementation of the organizing process that has not been carried out in accordance with the activities of selecting the administrators and cadres of the Active Emergency Village through a special meeting of the formal leaders of the Village and community leaders and several community representatives. The election was carried out through deliberation and consensus, in accordance with the applicable procedures and criteria, facilitated by the Roban Health Center. The implementation of the interpretation process of the implementation of the socialization process through the transmission or distribution of information is not clearly received by the implementers such as the village head and the health center, so that not all people know or understand the program. The implementation of the application process such as the adequacy of implementing personnel, authority as authority or legitimacy for implementers in implementing the established policies is still limited, so the power of the implementors in implementing the program in the eyes of the community is not in accordance with the Decree of the Minister of Health of the Republic of Indonesia, Number 1529 / MENKES / SK / X / 2010 Concerning General Guidelines for the Development of Active Emergency Villages and Sub-districts.
Abstract:This study explores the integration of Artificial Intelligence (AI) in the development of the heritage tourism destination Taman Sari Yogyakarta. As a cultural site with rich historical and architectural values, Taman Sari…
ri has great potential to become a leading historical tourism destination through the application of modern digital technologies. This research is highly relevant in the context of the Society 5.0 era, where digital transformation and multi-stakeholder collaboration through the pentahelix model (government, academia, business sector, community, and media) are key approaches in sustainable tourism governance. The objectives of this research are: (1) to identify the potential of AI application in enhancing the attractiveness of Taman Sari as a heritage tourism site, (2) to analyze the role of local communities in the digital transformation of the destination, and (3) to formulate a structured collaborative strategy for the development of AI based heritage destinations. The research employs a qualitative method using data collection techniques including observation, in-depth interviews, and documentation. Informants included representatives from government, local communities, academia, tourism businesses, and tourists. Thematic analysis was used to interpret the data and identify patterns and meanings related to stakeholder participation and partnership.
The findings indicate that AI can serve as a tool for cultural preservation and enhancement of tourist experiences, through features such as historical chatbots and augmented reality. However, challenges remain, including limited infrastructure, low digital literacy among local communities, and weak inter-stakeholder collaboration. The study also finds that local communities have the potential to act as agents of digital literacy if actively involved in training programs and AI-based tourism management.
The research concludes that developing heritage tourism destinations like Taman Sari requires strong synergy among stakeholders through the formation of inclusive digital collaboration forums. AI technology can be a valuable medium for cultural preservation when implemented in a contextual, participatory, and sustainable manner.
Abstract:This study aims to analyze the empowerment strategy applied by Anggrek 6 Joint Business Group (KUBE) in improving community welfare in Siantan Hulu Village, North Pontianak District. Using a descriptive qualitative approach,…
ach, data was obtained through observation, in-depth interviews, and documentation of KUBE members, facilitators, and Social Service representatives. The results showed that effective empowerment strategies include participatory group formation, adaptive ongoing assistance, and activity planning based on local needs and potential. Drivers of success include support from community leaders and member motivation, while barriers include low education and geographical constraints. This study emphasizes the importance of a group-based empowerment approach in supporting the improvement of the socioeconomic welfare of poor urban communities.