Abstract:This study discusses the transparency and accountability of School Operational Assistance (BOS) fund management at UPT SD Negeri 82 Barammamase in Takalar Regency. The research problem focuses on the implementation of transparency…
ansparency and accountability principles in BOS fund management, starting from planning, implementation, reporting, to accountability. The purpose of this study is to analyze the implementation of transparency and accountability principles in BOS fund management and identify the influencing factors. This study uses a descriptive qualitative approach with data collection techniques through interviews and documentation. Data analysis was carried out using the Miles and Huberman model through data collection, data reduction, data presentation, and conclusion drawing. The results show that BOS fund management at UPT SD Negeri 82 Barammamase has implemented transparency and accountability principles through RKAS preparation, bookkeeping, reporting, and publication of BOS fund usage reports to the public
Abstract:This study aims to examine the economic behavior of the community around Dhoho Airport, Kediri, which has undergone socio-economic transformation due to strategic infrastructure development. This phenomenon is evident in…
Kediri Regency, East Java, especially after the start of the construction of Dhoho Airport, a national strategic project designed to be a lever for regional economic growth. The presence of the airport has changed the face of the surrounding area, which was previously agricultural land and modest settlements, into a bustling and fast-growing economic area. This change has led to a surge in new economic activities, such as the emergence of street vendors, restaurants, parking lots, local transportation businesses, and lodging. Using a qualitative approach with phenomenological methods, this study explores the meanings raised by local economic actors in responding to these changes. The findings show that communities show adaptive responses through trade, lodging, and other services, with economic meanings influenced by local values such as blessing, hard work, and kinship. This study concludes that people's economic behavior is not only rational instrumental, but also full of subjective values and meanings, so that regional economic policies need to be designed in an inclusive and contextual 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 study develops a practical framework for evaluating AI-generated brand visuals in a marketing communication context. Using a qualitative case study of an Indonesian sustainable startup (I-NewBee), the research employs…
ys photo-elicitation interviews to compare consumer evaluations of brand assets generated by three text-to-image tools (Midjourney, Neural Love AI, and Leonardo AI). Twelve target-market participants assessed anonymized visual sets (A/B/C) produced under a standardized prompt structure, using a semi-structured protocol informed by attention-stage cues from the AISAS model. Expert input from a visual communication design practitioner was used to triangulate judgments on visual quality and brand fit. Data were analyzed through iterative coding and thematic synthesis to identify recurring evaluation dimensions and decision cues. The findings suggest that perceived brand fit is shaped by visual realism, compositional clarity, brand-consistent signals, and message interpretability, while prompt ambiguity and inconsistent visual cues reduce credibility. The paper contributes an actionable evaluation framework expressed as evaluation dimensions and prompt-design considerations for startups seeking to deploy generative AI responsibly in brand communication
Abstract:Blockchain technology is touted for democratizing supply chains, but 30–40% of smallholder farmers are excluded from fair market participation due to information gaps and power imbalances. The first complete empirical examination…
examination of blockchain's capacity to empower disadvantaged farmers in Global South agri-food systems. The paper examines 15 large-scale implementations, including Kenyan coffee cooperatives and Indian dairy collectives, using a rigorous mixed-methods methodology. Technical scalability in resource-limited situations, governance structures that promote meaningful multi-stakeholder engagement, and quantifiable inclusion results for small-scale farmers are thoroughly examined. Comparative case study, agent-based adoption modeling, and quasi-experimental effect evaluation by Propensity Score matching reveal that blockchain's potential is not automatic nor inherent in eight nations. Techno-institutional synergy, not technological complexity, improves democracy, the research shows. Hybrid governance systems with farmer-controlled validator nodes and tokenized decision-making rights enhanced smallholder involvement by 58% and premium retention by 78% over corporate-controlled systems. However, technologically sophisticated deployments without institutional expertise frequently increase power concentration and exclusion. The blockchain viability index helps identify optimal deployment conditions for different commodities, empirical evidence challenges the idea that decentralization automatically promotes inclusion, and the inclusion-by-design framework helps policymakers embed equitable principles into decentralized agri-tech from the start. This study shows food system digitization practitioners and scholars that genuine democratization occurs when technology drives institutional transformation.
Abstract:This research aims to explore the financial management patterns applied by digital startups in Indonesia, along with the challenges and solutions faced by their founders in managing their finances. The study uses a qualitative…
tative approach with case studies to gather data through in-depth interviews, observations, and analysis of financial documents from digital startups operating in Indonesia. The findings reveal that ineffective cash flow management, dependence on external funding, and a lack of strategic financial management understanding are some of the primary challenges faced by these startups. The study emphasizes the importance of adopting efficient financial practices, including utilizing financial technology to improve cash flow management and reduce dependency on external capital. Additionally, it underscores the need for startup founders to build a competent finance team to ensure sustainable growth. This research contributes to the understanding of financial management in the context of digital startups in Indonesia and provides insights on overcoming financial challenges to strengthen the startup ecosystem
Abstract:This study investigates the role of technology management in human resource management (HRM) within start-up companies in Indonesia. Focusing on start-ups that have been operating for at least three years and employ a minimum…
nimum of 20 personnel, the research utilizes a qualitative descriptive approach. Primary data was collected through in-depth interviews with HR managers, company executives, and employees, while secondary data was sourced from company documents and participatory observation. The findings show that the adoption of technology, particularly Human Resource Management Systems (HRMS) and Learning Management Systems (LMS), has improved HR processes, including recruitment, training, and performance management. However, challenges remain, such as digital literacy issues, cost constraints, and the misalignment of technology with organizational culture. While technology enhances operational efficiency, it cannot replace essential face-to-face interactions that contribute to a strong organizational culture. The study suggests that start-ups must customize technology solutions to better align with their specific needs and culture. This research provides valuable insights into the integration of technology in HRM and offers recommendations for overcoming the challenges start-ups face in leveraging technology effectively
Abstract:The digital disruption era has significantly impacted startups, requiring them to adopt innovative Human Resource Management (HRM) strategies to remain competitive. This study examines HRM technology adoption, including AI-based…
ng AI-based recruitment, cloud-based HRIS, and digital collaboration tools, and the challenges that hinder their full implementation. Despite the benefits, budget constraints, lack of managerial support, and low digital competencyremain major obstacles. Using a qualitative descriptive approach, data were collected from Indonesian startups through in-depth interviews, observations, and document analysis. Findings indicate that startups with clear digital transformation roadmaps, strong leadership engagement, and structured employee training programs are more successful in integrating HRM technology. However, many startups still rely on manual HR processes, limiting efficiency and innovation. This study highlights that HRM should be a strategic function rather than an administrative task, focusing on technology-driven efficiency, digital upskilling, and cultural adaptation. To ensure sustainable growth, startups must prioritize digital innovation, workforce development, and managerial commitment in their HRM transformation.
Abstract:This study aims to analyze the production process in increasing the production capacity of red bricks at UD. Alwin, located in Hilinaa Village, Gunungsitoli District. The focus of the study is directed at the production…
stages starting from clay processing, molding, drying, to firing, as well as improvement efforts made to increase production capacity. The research method used is a qualitative method with data collection techniques through observation, interviews, and documentation. The results of the study indicate that the production process implemented by UD. Alwin is still dominated by the use of manual tools and traditional methods. This has an impact on limited production capacity and high dependence on weather conditions, especially in the drying stage. The main obstacles faced are weather factors, limited labor, and minimal modernization of production equipment. However, the synergy between the owner and employees in identifying problems and formulating solutions is a major strength in maintaining business continuity. Overall, improvements in the production process have been proven to have a positive impact on increasing production capacity, although not optimal. Thus, this study concludes that the increase in red brick capacity at UD. Alwin is greatly influenced by the effectiveness of production process management. The recommendations given are the need for innovation in the use of appropriate technology, improving workforce skills, and more efficient work time management to support business desires and competitiveness.
Abstract:Individuals with disabilities are often marginalized in accessing entrepreneurship education, limiting their economic opportunities. Digital literacy offers a solution to create entrepreneurial opportunities, aligning with…
th technological advancements that promote social and economic inclusion. This study explores the development of digital literacy-based entrepreneurship education strategies for individuals with disabilities in Mojokerto. The innovation of this research lies in its integration of digital literacy with entrepreneurship education, a relatively underexplored approach. The study addresses the urgent need to increase participation of individuals with disabilities in the digital economy, in line with SDGs 8 and 10. Using a qualitative approach, the study conducted in-depth interviews and observations with individuals with disabilities and instructors. Findings show that digital literacy enhances participants' ability to engage in digital markets, understand online marketing, and use technology for business management. Participants reported greater self-confidence and the ability to start their own businesses after completing the program. The study underscores the need for a technology-based entrepreneurship curriculum and digital literacy training, to provide more inclusive and empowering opportunities for individuals with disabilities, supporting SDGs on social and economic inclusion