Abstract:This study aims to analyze the influence of timeliness, transparency, and the effectiveness of recommendations on audit quality at the Audit Board(BPK) of Southeast Sulawesi Province. The research focuses on an economic-financial…
financial perspective, namely how these three variables play a role in improving the efficiency of fiscal governance, public spending accountability, and the effectiveness of state financial oversight. Research data were obtained through questionnaire distribution and audit document analysis. The results show that timeliness has a significant effect on audit quality because it is able to maintain the relevance of findings and accelerate follow-up. Transparency has a significant effect on increasing public trust and auditor credibility. The effectiveness of recommendations has the strongest influence on audit quality because it determines the implementation of financial governance improvements in audited entities. This study emphasizes the importance of promoting a fast, open, and responsive audit system to improve the quality of state financial management
Abstract:Justice collaborators, or "crown witnesses," have become essential in modern criminal justice systems, particularly in dismantling organized crime and uncovering complex murder cases. This study explores the legal protections…
tions afforded to justice collaborators in Indonesia through a doctrinal analysis of the Supreme Court Decision No. 1704 K/PID.SUS/2022, commonly known as the Richard Eliezer verdict. The objective is to critically examine the adequacy and application of legal safeguards provided to individuals who cooperate with law enforcement while implicated in serious crimes. Employing normative legal research methods and a statutory and case approach, the paper reveals discrepancies in the implementation of protections for justice collaborators. While the Indonesian Witness and Victim Protection Agency (LPSK) offers procedural protections, this analysis identifies significant gaps in enforcement, judicial interpretation, and institutional coordination. The findings underscore a need for stronger legislative frameworks and consistent judicial standards to uphold the rights and safety of justice collaborators. The implications extend to criminal law reform and the balancing of retributive justice with restorative mechanisms. This study contributes to the legal discourse on human rights protections in criminal procedure, particularly concerning vulnerable individuals assisting the justice system under duress or threat.
Abstract:This study aims to construct an integrated constellation model and determine optimal strategies for reinforcing lecturers’ professional commitment at leading private universities in Bogor. Utilizing the POP-SDM (Modeling…
ng and Optimization of Management Resources) framework, the research integrates elements of local wisdom and organizational support within a systemic approach to human resource development. The exploratory qualitative phase involved in-depth interviews and focus group discussions to uncover major determinants influencing professional commitment. From the thematic analysis, four principal variables emerged—teamwork, organizational climate, religiosity, and work motivation—which were validated through expert judgment. Quantitative verification was subsequently performed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique to examine both direct and indirect relationships among constructs. The analysis confirmed that all variables exert positive and significant effects on lecturers’ professional commitment, with work motivation being the most dominant factor. To refine improvement priorities, the SITOREM (Scientific Identification Theory for Conducting Operational Research in Educational Management) method was applied, identifying indicators that should be improved, maintained, or further developed. The findings offer empirical and practical insights, including: (1) a validated POP-SDM–based commitment model combining cultural and organizational dimensions; (2) evidence-based strategies to enhance lecturer professionalism; and (3) an optimization framework to guide sustainable lecturer development in higher education institutions.
Abstract:Public service quality is one of the fundamental indicators in assessing the performance of government institutions, especially at the district level where direct interactions with citizens take place. This study aims to…
analyze the influence of employee motivation on the quality of administrative services at the Leihitu Sub-district Office, Central Maluku Regency. The research employs a quantitative approach with an explanatory design to identify causal relationships between variables. The population in this study consists of all employees involved in administrative services, and total sampling was used due to the manageable number of staff. Data were collected through a structured questionnaire using a Likert scale to measure motivation and service quality indicators. The data were analyzed using descriptive statistics and linear regression to determine the effect of motivation on service quality. The results show that employee motivation significantly and positively influences administrative service quality. Employees with higher intrinsic and extrinsic motivation tend to demonstrate better responsiveness, discipline, communication, and consistency in carrying out public service functions. The study concludes that strengthening motivation is essential to improve public service performance. Therefore, organizational leaders are encouraged to enhance work motivation through recognition, supportive leadership, fair reward systems, and professional development opportunities to ensure services meet community expectations.
Abstract:This study examines the influence of the Technology Acceptance Model (TAM), focusing on Perceived Ease of Use (PEOU) and Perceived Usefulness (PU), on users’ Behavioral Intention (BI) to adopt and continue using M-Din, a…
a Sharia-based mobile banking application at Bank Muamalat in West Java. Employing a quantitative survey of 100 active M-Din users, data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that PEOU significantly affects PU, and both PEOU and PU significantly influence BI; additionally, PU partially mediates the effect of PEOU on BI. This research contributes to the digital banking literature by reaffirming TAM constructs within an Islamic finance context and offers practical recommendations for optimizing Sharia-compliant mobile banking strategies. Implications for enhancing user interface design and promoting key features to boost adoption are discussed.
Abstract:The increasing complexity and dynamics of the business environment at local, regional, and global levels have driven PT PLN (Persero)’s Internal Audit Unit (SPI) to adopt a Purpose-Driven Internal Audit approach, positioning…
ioning the audit function as a strategic partner for long-term organizational success. However, the Internal Stakeholder Satisfaction Index for assurance services in the Construction, Generation, and New Renewable Energy Audit Division (AKP) fell short of its targets in 2023 and 2024. This study aims to analyze the impact of audit service quality—comprising tangibles, reliability, responsiveness, assurance, and empathy—on auditee satisfaction. Using a quantitative approach with PLS-SEM and Importance–Performance Map Analysis (IPMA), data were collected from AKP Division auditees in 2024. The results show that all dimensions of audit service quality positively and significantly influence satisfaction, with responsiveness and empathy being the most dominant factors. The findings offer practical insights for SPI PLN in prioritizing service improvements based on user perceptions and provide theoretical support for the SERVQUAL model as a key psychological mechanism in fostering satisfaction within trust-based professional services
Abstract:This study examines the influence of motivation and job satisfaction on employee performance at the Ministry of Religious Affairs in Maluku Province. Motivation and job satisfaction are critical factors that drive employee…
ee productivity and create a conducive work environment. Using quantitative methods, data were analyzed through regression tests, including T-test, F-test, and determination coefficient analysis, to explore the relationships between these variables. The results indicate that motivation has a strong and significant positive effect on employee performance, supported by a regression coefficient of 0.661 and a significance level of p < 0.001. Similarly, job satisfaction also significantly impacts performance, with a coefficient of 0.325 and p < 0.001, although its influence is comparatively lower than motivation. The simultaneous effect of motivation and job satisfaction was confirmed by an F-value of 396.748 and an R² of 0.922, indicating that 92.2% of the variation in employee performance can be explained by these two factors. The findings emphasize the importance of fostering both motivation and job satisfaction to improve employee performance effectively. Therefore, organizations should develop policies that enhance motivation through rewards and career development opportunities, as well as improve job satisfaction by ensuring supportive working conditions and recognizing employee contributions.
Abstract:This research examines the impact of gadget use on early childhood social interaction within the urban setting of XYZ Village, Surabaya, amid the growing prevalence of digital exposure among young children. Anchored in Vygotsky’s…
ygotsky’s Sociocultural Theory and the Socialisation Theory, the study evaluates how the duration and frequency of gadget use influence key social competencies, including verbal communication, cooperative behavior, and empathy in children aged 3 to 6 years. Employing a quantitative, cross-sectional design, the study collected data from 100 children using parent-administered questionnaires and direct observational methods, followed by analysis through multiple linear regression. The findings demonstrate that both the duration and frequency of gadget use exert a statistically significant influence on children’s social interaction (p < 0.05), accounting for 19% of the variance (R² = 0.190). The remaining variation is likely influenced by external variables such as parenting styles, digital content quality, and psychological factors. These outcomes underscore the importance of regulated gadget use, active parental involvement, and integrative educational practices that promote both digital literacy and interpersonal development.
Abstract:The purpose of this study is to determine how the quality of teaching and learning process at Mis Al-Hilaal Wanakarta school is impacted by the aspects of teacher discipline. This study employs quantitative approach and…
uses saturated sample which involves twelve teachers. The data is gathered by observation, questionnaires with five possible answers on a Likert scale score choice form that are distributed to twelve teachers, and documentation as a supplementary method. The data is analyzed using a straightforward linear regression test that includes Spearman rank correlation and the determination coefficient test, t test, or partial test, and F test, or simultaneous test. According to the study's findings, (H_0) is rejected and (Ha) is accepted, indicating a strong and positive relationship between the aspects of teacher discipline and the quality of teaching and learning process. This is supported by the Spearman rank correlation coefficient value of 0.6137. Based on the R Square value of 0.517 obtained from the simple linear regression test, there is a 51.7% impact of the teacher discipline aspects on the quality of teaching and learning process. The results of the t test shows that the variable aspects of teacher discipline have a significant impact on the quality of the teaching and learning process (t value (3.269) > t table (1.812) with a significance of 0.008 <0.05), and the results of the F test shows that the F value is 10.683 with a significance of 0.008 <0.05.
Abstract:The aim of this research is to analyze the evolution and contribution of artificial intelligence (AI) in the Indonesian education system. This research aims to understand how AI technology has developed and been applied…
in various aspects of education, from administration, personalized learning, to evaluating learning outcomes. The research methods used are literature studies and secondary data analysis from various sources, including academic journals, government reports, and case studies of AI implementation in a number of educational institutions in Indonesia. The research results show that AI has made a significant contribution to improving administrative efficiency, facilitating more adaptive learning, and providing in-depth data analysis for educational decision making. However, challenges such as the digital divide, limited infrastructure, and the need to increase teacher competency in using AI technology still need to be overcome. This research concludes that with the right policy support and investment in infrastructure and training, AI has great potential to transform Indonesian education in a more inclusive and quality direction.