Abstract:Various phenomena related to the implementation of integrity in the public sector demonstrate the importance of strengthening integrity values within organizations. One approach is through organizational culture, including…
ng the implementation of transaction practices through an Warung Kejujuran. This study aimed to explore auditors’ experiences in conducting transactions at an Warung Kejujuran. The study employed a qualitative approach using Moustakas’ transcendental phenomenology. Data were obtained through in-depth interviews and documentation involving auditors at the Jombang Regency Inspectorate who had experience interacting with the Warung Kejujuran. Data were analyzed through epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence, supported by NVivo for data organization, coding, and identification of thematic patterns. The findings indicate that transaction practices at the Warung Kejujuran provide auditors with experiences of applying integrity values through independent decision-making in the absence of direct supervision. These experiences are reflected in self-control as a basis for honest action and in the fulfillment of obligations as an element of an auditor’s moral responsibility. Thus, the essence of auditors’ experiences in transaction practices at the Warung Kejujuran lies in their ability to conduct transactions independently through self-control and fulfillment of moral obligations in situations with limited external supervision.
Abstract:Adenina, S., & Tamzil, N. S. (2024). Management Of Diarrhea In Children And Its Relation To Stunting. Healthy Tadulako Journal (Jurnal Kesehatan Tadulako, 10(1). Anggraini, D., & Kumala, O. (2022). Diare Pada Anak. Scientific…
entific Journal, 1(4).
Annisa. (2022). Diagnosis Dan Penatalaksanaan Pada Anak Usia 5 Tahun Dengan Diare Akut Tanpa Dehidrasi. Jurnal Penelitian Perawat Profesional, 4(1). Http://Jurnal.Globalhealthsciencegroup.Com/Index.Php/Jppp
Aslan, Iriani, I., & Maryam. (2024). Asuhan Keperawatan Pada Anak Dengan Diagnosa Gangguan Sistem Pencernaan: Diare Di Ruangan Catelia Rumah Sakit Umum Daerah Undata Provinsi Sulawesi Tengah. Jurnal Kolaboratif Sains, 7(5).
Damayanty Syamsul, T., Karim, K., & Mappaoudang, A. (2024). Penanganan Dehidrasi Pada Anak Dengan Diare Akut: Kajian Literatur Tentang Terapi Dan Pendekatan Multidisipliner. Joa : Journal Omicron Adpertisi, 3(1). Https://Jurnal.Adpertisi.Or.Id/Index.Php/Joa
Dinkes Diy. (2026). Jumlah Kasus Penyakit Pada Manusia.
Dwijayanti, Y., Ketut Kencana, I., Gusti Agung Ari Widarti, I., & Gizi Poltekkes Kemenkes Denpasar, J. (2025). Hubungan Tingkat Asupan Protein Zat Gizi Mikro Dan Frekuensi Diare Dengan Status Gizi Balita Di Desa Patas Kecamatan Gerokgak Kabupaten Buleleng. Hubungan Tingkat Asupan Protein…) 54 | Jurnal Ilmu Gizi: Journal Of Nutrition Science, 14(1).
Fanggi, M. C., Riwu, Y. R., & Purnawan, S. (2025). Hubungan Penerapan Perilaku Hidup Bersih Dan Sehat Keluarga Dengan Kejadian Diare Pada Balitadi Puskesmas Tarus Kabupaten Kupang Tahun 2025. Medika Alkhairaat : Jurnal Penelitian Kedokteran Dan Kesehatan, 7(2), 1096–1107.
Fatmawati, Fatimah, S., Stianto, M., & Veronila, S. (2025). Efektivitas Zinc Untuk Atasi Diare Pada Balita. Jurnal Nusantara Medika, 9(2).
Fauziah, D. W., Mulyani, E., Syauqul, E., Haque, A. Fathkil, & Lestari, I. (2025). Evaluasi Penggunaaniantibiotik Pada Pengobatan Diare Dengan Metode Gyssensdi Puskesmas Kota Bengkulu. Jurnal Review Pendidikan Dan Pengajaran, 8(1).
Febrika, A., & Maria Lissanora Fernanda, S. (2025). Penerapan Manajemen Cairan Untuk Mengatasi Ketidakseimbangan Cairan Pada Anak Dengan Gastroenteritis. 10(1), 3123–5913. Https://Jurnal.Akperkesdamsiantar.Ac.Id/Index.Php/Wirasakti/
Gau, A. W., Fahirah Arsal, A. S., & Esa Darussalam, A. H. (2024). Gambaran Penggunaan Antibiotik Pasien Diare Akut Pada Anak Di Puskesmas Maroangin Kota Palopo Tahun 2021-2022. Prepotif : Jurnal Kesehatan Masyarakat, 8(1).
Jeanifer, U. M., Mediawati, A. S., & Somantri, I. (2026). Strategi Implementasi Standar Diagnosis, Intervensi, Luaran Keperawatan Indonesia Terhadap Perawat Di Rumah Sakit: Scoping Review. Jkmk : Jurnal Kepemimpinan Dan Manajemen Keperawatan, 6(1).
Kemenkes. (2022). Manajemen Terpadu Balita Sakit.
Kemenkes. (2024). Survei Kesehatan Indonesia 2023.
Khotimah, N. N., Yuniar, R. V., Puteri, S. E., & Hidayat, A. R. (2026). Efektivitas Dan Efek Samping Penggunaan Suplementasi Zinc Dalam Penatalaksanaan Diare Pada Anak: Literature Review. Jurnal Ilmiah Keperawatan, 12(1).
Kusmayanti, E., Ziah Sibualamu, K., Profesi Ners, P., Graha Edukasi Makassar, Stik., & Artikel Sejarah Artikel, I. (2023). Manajemen Cairan Pada Anak Dengan Diare: Scoping Review. Jurnal Ilmiah Kesehatan Diagnosis, 18, 2302–2531. Https://Doi.Org/10.05.2023
Malasi Tamaela, M., Juwita, H., Syahrir, A., Studi Profesi Ners, P., Amanah Makassar, S., Keperawatan, D., & Kesehatan Kemenkes Gorontalo, P. (2023). Evaluasi Implementasi Keperawatan Pada Anak Diare Dengan Masalah Hipovolemia Di Ruang Perawatan Anak Al-Kautsar Rsud Haji Makassar. Journal Nursing Care, 9(1). Http://Jurnal.Poltekkesgorontalo.Ac.Id/Index.Php/Jnc/Index
Manazir, S., Jamalvi, W., & Jawed, F. (2023). Electrolyte Abnormalities In Children With Diarrhea And Its Association With Inpatient Stay - A Single Centre Study From Karachi, Pakistan. Pakistan Pediatric Journal, 47(2).
Munir, S. (2025). Comparison Of Lactose Containing With Lactose Free Milk In The Management Of Acute Watery Diarrhea - Children Less Than 2 Years Of Age. Journal Of Population Therapeutics & Clinical Pharmacology, 459–465. Https://Doi.Org/10.53555/8c3ttq08
Nurhasanah, U., Ramdini, D. A., & Pardilawati, C. Y. (2025). Efektivitas Penggunaan Zinc Dalam Pengobatan Diare Anak: Studi Literatur. In Jurnal Inovasi Kesehatan Terkini Page | (Vol. 158, Number 2). Https://Journalversa.Com/S/Index.Php/Jiktt
Putri, A., Anugerah, H., Djannatun, T., & Azmi, S. (2026). Suplementasi Zinc Dalam Penatalaksanaan Dan Pencegahan Kekambuhan Diare Pada Balita Menurut Pandangan Islam. Scienntific Journal, 5(2). Http://Journal.Scientic.Id/Index.Php/Sciena/Issue/View/34
Rahayu, N. P. U., Widhiantari, N. P. K., & Kio, A. L. (2020). Hubungan Pola Makan Ibu Terhadap Kejadian Diare Pada Balita Di Banjar Tambak Sari Desa Kapal Kecamatan Mengwikabupaten Badung. Caring : Jurnal Keperawatan, 9(2), 73–78.
Rahmawati, H. (2024). Dampak Terapi Intravena Pada Balita Berdasar Vip (Visual Infusion Phlebitis) Score. Jurnal Ners Dan Kebidanan (Journal Of Ners And Midwifery), 1(2), 160–165. Https://Doi.Org/10.26699/Jnk.V1i2.Art.P160-165
Sagara, V., Aramico, B., Arifin, V. N., Kesehatan, F., Univeristas, M., & Aceh, M. (2023). Faktor Risiko Kejadian Diare Pada Anak Usia 1-4 Tahun Di Wilayah Kerja Puskesmas Batoh Kota Banda Aceh Tahun 2022. Jurnal Kesehatan Tambusai, 4(2).
Sari, K., Nirnasari, M., & Putriani, K. (2024). Pendidikan Kesehatan Dan Pemberian Makanan Tambahan Untuk Penanganan Diare Pada Balita Dengan Formula Bubur Tempe Di Wilayah Puskesmas Sei Jang. 2(1).
Shinta Dewi, B., Soleha, T. U., & Septiani, L. (2024). Eschercia Coli Causes Diarrhea: Pathogenesis, Diagnosis And Management. Medula (Medical Professional Journal Of Lampung), 14(5).
Suhartini, T., Washilah, W., & Hadi, W. N. (2023). Implementasi Standar Diagnosis Keperawatan Indonesia Berdasarkan Aspek Motivasi Kerja, Beban Kerja, Supervisi, Model Kepemimpinan Dan Organisasi, Fasilitas Layananan Terhadap Pendokumentasian Asuhan Keperawatan. Jurnal Keperawatan Muhammadiyah, 8(2).
Unicef. (2026, March 18). Progress In Reducing Child Deaths Slows As 4.9 Million Children Under Five Die In 2024. Unicef.
Who. (2024). Dhiarrhoeal Disease. Who.
Who. (2025). Diarrhoea: Why Children Are Still Dying And What Can Be Done.
Yousuf, M., Khanzada, B., Channa, M. J., Mangi, A. H., & Khan, F. U. (2024). Clinical Assessment And Demographic Insights Of Lactose Intolerance Among Diarrheal Children At Hyderabad, Pakistan. Pakistan Biomedical Journal, 40–44. Https://Doi.Org/10.54393/Pbmj.V7i02.1030
Zhaqila, Q., Ruspandi, S., & Wiedyaningsih, C. (2024). The Effect Of Zinc And Probiotics Supplements In Children Under 5 Years Old With Diarrhea. Indonesian Journal Of Pharmacology And Therapy, 5(2). Https://Doi.Org/10.22146/Ijpther.10289
Abstract:Penelitian ini bertujuan untuk mendeskripsikan strategi kepala madrasah dalam meningkatkan mutu pembelajaran pada santri, mengetahui faktor pendukung dan penghambat, serta menganalisis hasil dari strategi yang diterapkan…
di Madrasah Nurul Hidayah Kedawung Bojong Kabupaten Tegal. Penelitian ini menggunakan pendekatan kualitatif dengan jenis deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi dengan informan utama kepala madrasah dan guru. Analisis data menggunakan model Miles, Huberman, dan Saldaña yang meliputi kondensasi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi kepala madrasah dalam meningkatkan mutu pembelajaran dilakukan melalui perencanaan berbasis kebutuhan santri, pelaksanaan pembelajaran berbasis rutinitas harian, supervisi kolaboratif, pembinaan guru berkelanjutan, serta integrasi kurikulum formal dan diniyah. Program pembelajaran seperti pembiasaan membaca Al-Qur’an, metode pembelajaran aktif, dan kegiatan murojaah menjadi bagian penting dalam peningkatan mutu. Faktor pendukung meliputi kompetensi dan komitmen guru, kepemimpinan kepala madrasah, budaya belajar santri, serta sistem manajemen internal. Adapun hambatan yang dihadapi adalah perbedaan kemampuan santri, keterbatasan sarana, serta tantangan integrasi kurikulum. Hasil penelitian juga menunjukkan adanya peningkatan kedisiplinan santri, motivasi belajar, kinerja guru, serta hasil belajar santri yang lebih baik.
Abstract:This research is motivated by the importance of accountability in Islamic banking, which is not only related to administrative responsibility but also encompasses moral and spiritual dimensions. This study aims to understand…
tand the meaning of accountability from a sharia accounting perspective for the managers of Bank Muamalat Ambon. The study used a qualitative approach with a phenomenological method. The study population was the managers of Bank Muamalat Ambon, while informants were selected using a purposive sampling technique based on experience and involvement in Islamic banking activities. The research instrument was a semi-structured interview guide. Data collection techniques were carried out through in-depth interviews and analyzed using phenomenological analysis through the stages of transcription, coding, grouping themes, and extracting essential meanings. The results show that sharia accountability is interpreted as a professional, moral, social, and spiritual responsibility manifested through trustworthiness, transparency, sharia compliance, fair service, and supervision. The conclusion of the study confirms that sharia accountability is not only understood as formal reporting, but as an ethical and religious practice carried out in daily work activities.
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:This study discusses the effectiveness of the Swallow Nest Tax in increasing Regional Original Revenue (PAD) in Luwu Regency. The research problem focuses on the low realization of tax revenue compared to the set target…
and the suboptimal contribution of the swallow nest tax to PAD. The objective of this study is to analyze the level of effectiveness of the swallow nest tax and the factors influencing it.
This research uses a descriptive qualitative approach with data collection techniques through interviews and documentation. Data analysis was conducted using an elasticity ratio approach and an interactive analysis model. The results show that the swallow nest tax has not been effective in increasing PAD, with an average elasticity value of -0.03% (inelastic) during the 2022–2024 period. The realization of tax revenue is still far below the established target. This condition is influenced by low taxpayer awareness, suboptimal business reporting, limited supervision, and unstable harvest yields. As a result, the tax effectiveness remains low and has not provided a significant contribution to PAD.
Abstract:This study aims to analyze the level of taxpayer compliance in paying Motor Vehicle Tax at the Samsat Office of Bantaeng Regency. The research uses a descriptive quantitative and qualitative approach with data collection…
techniques through documentation, interviews, and observation. Quantitative analysis is carried out by measuring the formal compliance ratio based on the number of taxpayers who pay on time compared to the number of registered taxpayers, while qualitative analysis is conducted through indicators of awareness, compliance with due dates, compliance with regulations, willingness to pay, and views on Samsat services. The results of the study indicate that the level of taxpayer compliance is relatively high, but it shows a tendency to decrease from year to year. The decrease is influenced by the increasing number of registered vehicles that is not matched by an increase in awareness, the economic factors of the community, and delays in payment due to other priority needs. Service innovations such as mobile services and digital convenience contribute positively, but have not fully encouraged optimal compliance. This study confirms that improving compliance requires continuous education strategies, strengthening public services, and consistent supervision
Abstract:This study aims to analyze the influence of packing machine automation on operator productivity in the facial tissue industry by considering the role of moderation, technical competence and operator workload perception.…
The method used is Systematic Literature Review (SLR) by reviewing scientific articles published in the 2020–2026 range from reputable databases such as Scopus. The selection process was carried out using the PRISMA approach through the identification, screening, eligibility, and inclusion stages, resulting in a number of articles relevant to the topics of industrial automation, labor productivity, technical competence, and workload. The results of the study show that the implementation of packing machine automation in general has a positive impact on increasing operator productivity through time efficiency, quality consistency, and reduction of manual errors. Nevertheless, the effectiveness of automation is highly dependent on the level of technical competence of the operator, especially in the operation, maintenance and troubleshooting of the machine. In addition, workload perception has also been shown to moderate the relationship, where automation can lower physical workloads but potentially increase mental workloads due to the demands of automated system supervision. Other findings suggest that an imbalance between automation levels and human resource readiness can hinder productivity optimization. Conceptually, this study confirms that the relationship between packing machine automation and operator productivity is not linear, but is influenced by individual and psychological factors. The practical implications of this study are the importance of technical competency-based training as well as adaptive workload management in supporting the successful implementation of automation in the manufacturing industry. This research contributes to the development of an integrative model that connects technology, people, and operational performance in the context of the tissue processing industry.
Abstract:Digital transformation is an important agenda in tax administration reform in Indonesia. One of the strategic steps taken by the Directorate General of Taxes (DGT) is the implementation of the Core Tax Administration System…
tem (CTAS) as a core system that integrates all tax administration processes. This study aims to examine the role of CTAS in strengthening taxpayer compliance supervision in Indonesia. The research uses a qualitative descriptive approach by utilizing secondary data in the form of DGT performance reports, official publications, and literature related to tax modernization. The analysis was carried out by examining changes in administrative processes, data management, and supervision patterns after the implementation of CTAS. The results of the study show that CTAS plays a role in improving the quality and integration of tax data, strengthening risk-based supervision, and supporting more systematic compliance monitoring. However, the effectiveness of the implementation of CTAS still faces challenges, especially related to the readiness of human resources and the equitable distribution of technological infrastructure.
Abstract:This study aims to analyze human resource policies to improve the quality of employee performance at the Population Control, Women's Empowerment, and Child Protection Service of Gunungsitoli City. The research focuses on…
three main objectives: (1) to determine the form of human resource policies implemented to improve performance quality, (2) to identify supporting and inhibiting factors in the implementation of these policies, and (3) to formulate appropriate strategies to improve employee performance. The research method used is a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. The results show that the implemented human resource policies include training and competency development, performance assessment based on work indicators, and a reward system and work discipline. Supporting factors for the implementation of these policies include leadership support, active employee participation, and the availability of a training budget. However, there are also inhibiting factors such as a lack of professional human resources, limited supporting facilities and infrastructure, and low work motivation among some employees. The strategies implemented to improve performance quality include strengthening supervision, developing a collaborative work culture, improving the quality of training, and regular evaluation of policy implementation. This study concludes that appropriate and consistent human resource policies play a crucial role in building more optimal employee performance within the service environment.