Abstract:This study aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting…
data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.
Abstract:Digital literacy has become an essential competence in modern education; however, its implementation in pesantren presents distinctive dynamics, particularly when institutions restrict students’ access to digital devices…
es while simultaneously encouraging teachers to master digital literacy. This study aims to examine how digital literacy is positioned, perceived, and implemented in the learning process at Pesantren Ar-Raudlatul Hasanah as one of Indonesia’s modern pesantren. Employing a qualitative approach with a case study design, data were collected through semi-structured interviews, non-participant observation of classroom practices and pesantren activities, and analysis of institutional documents. The data were analyzed using thematic analysis to identify relevant patterns and key themes. The findings reveal that digital literacy in the pesantren is positioned primarily as a learning resource mediated by teachers rather than as an individual competence freely accessible to students. Teachers’ perceptions of digital literacy are reflective and selective, shaped by moral and scholarly responsibility, concern for students’ ethical conduct (adab), and apprehension regarding the negative impacts of the digital environment. In terms of implementation, digital literacy is applied in a limited and functional manner through teachers’ use of digital learning media, basic computer courses for students, cultural and extracurricular pesantren activities, and the digitalization of institutional administrative systems. This study concludes that the pesantren has developed a contextual and ethically grounded model of digital literacy, in which technology functions as a supportive educational tool without displacing core values, scholarly authority, or the primary goal of students’ character formation. These findings contribute empirical insights to the growing body of research on digital literacy within the context of Islamic education, particularly in modern pesantren
Abstract:This systematic literature review examined 40 high-quality empirical studies to synthesize evidence regarding how talent management, continuous improvement, and performance appraisal influence employee productivity across…
s organizational contexts. The findings reveal that talent management creates direct and moderated effects on employee productivity through organizational culture and employee involvement mechanisms. Continuous improvement methodologies, including Lean Six Sigma approaches, yield simultaneous improvements in both productivity and quality outcomes, with demonstrated effectiveness in service-oriented sectors. Performance appraisal systems enhance employee productivity through clarified performance expectations, developmental feedback, and strengthened accountability mechanisms. A critical finding is that integrating these three human resource management domains produces synergistic effects that exceed the sum of isolated interventions, demonstrating multiplicative rather than additive productivity gains through mutually reinforcing mechanisms. The 40 included studies employed balanced methodological approaches including quantitative surveys, structural equation modeling, qualitative investigations, and empirical case studies, with 65% published in 2024-2025 reflecting contemporary human resource management practices. This systematic evidence synthesis establishes that veterinary clinics implementing comprehensive integrated approaches addressing talent management, continuous improvement, and performance appraisal simultaneously would achieve superior productivity outcomes while addressing the profession's unique emotional labor demands and animal welfare responsibilities.
Abstract:The rapid growth of Indonesia’s coffee industry has intensified competition among micro, small, and medium enterprises (MSMEs), particularly street coffee businesses that rely on simple concepts, affordability, and accessibility.…
essibility. This study aims to analyze branding and digital promotion strategies implemented by street coffee MSMEs in Kotabumi, North Lampung, to enhance sales competitiveness. A qualitative case study approach was employed. Data were collected through in-depth interviews with business owners and employees, direct observation, and documentation of digital promotional activities on social media platforms. Data were analyzed using the Miles and Huberman interactive model, comprising data reduction, data display, and conclusion drawing. The findings reveal that branding strategies were implemented through brand identity development, including business name, logo, color consistency, booth design, and product differentiation. Digital promotion strategies mainly utilized Instagram, TikTok, and WhatsApp Business through product photos, coffee-making videos, and promotional content. These strategies positively impacted market reach, customer acquisition, and sales stability. However, several constraints were identified, such as limited resources, inconsistent visual identity, and suboptimal content management. This study concludes that consistent branding and planned digital promotion are essential to strengthening competitiveness and ensuring the sustainability of street coffee MSMEs.
Abstract:Branding has emerged as a strategic asset for micro and small enterprises (MSEs) to enhance competitiveness in increasingly saturated markets. This study investigates the role of branding strategies in strengthening the…
competitive advantage of a micro-scale coffee shop in Indonesia, namely 360 Coffee. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document analysis involving business owners, employees, and customers. The findings reveal that brand identity consistency, emotional engagement with consumers, product differentiation, and service experience significantly contribute to customer loyalty and market positioning. However, the study also identifies challenges related to limited strategic branding planning, constrained resources, and suboptimal digital branding utilization. These findings support previous studies emphasizing that effective branding enables MSEs to create perceived value beyond functional attributes (Kotler & Keller, 2016; Wijoyo et al., 2021). This research contributes to the literature on small business branding by providing empirical evidence from a local coffee enterprise and offers practical insights for MSE owners seeking sustainable competitive advantage.
Abstract:This study analyzes the business model of a culinary microenterprise in Indonesia using the Business Model Canvas (BMC) framework proposed by Osterwalder and Pigneur (2010). A qualitative descriptive method was employed,…
utilizing in-depth interviews, observations, and documentation. The findings reveal that although the enterprise has not formally implemented a structured business model, all nine elements of the BMC are naturally reflected in its operational practices. The customer segments consist of students, workers, and the wider community seeking affordable and fast-serving meals. The value propositions emphasize affordability, consistent flavors, and friendly customer service. Key resources include human resources, equipment, raw materials, and financial capital, while key partnerships involve employees, suppliers, and customers. Revenue streams arise from food and beverage sales and delivery services, supported by direct sales channels and simple promotional strategies. This study aligns with the literature highlighting the importance of BMC in strengthening MSME competitiveness (Alifiyah & Budiman, 2021; Dwisanto & Ifghaniyafi, 2024). The findings contribute to MSME development research by demonstrating the relevance of the BMC as a strategic tool for enhancing sustainability in small-scale culinary businesses.
Abstract:The scientific background regarding the case of gratuity in Indonesia, in terms of juridical violations under Articles 12A, 12B, and 12C of Law Number 31 of 1999, in conjunction with Law Number 20 of 2001 concerning the…
Eradication of Corruption Crimes, has caused poverty across various aspects of people’s lives. In addition, efforts to eradicate the crime of gratuity need to be supported by professional human resources and the enforcement of legal sanctions to foster personal awareness of anti-corruption. Based on the description above, the problem formulation is focused on: 1) Why is the integrity of state officials needed in eradicating graft cases? 2) What is the relationship between the philosophical study of the integrity of state officials in the case of gratuities? 3) What is the legal purpose of the integrity of state officials in the case of gratuities? The purpose of this study is to analyze the integrity of state officials in eradicating cases of gratuity. The approach method in this study is a normative juridical approach. The types of legal materials used are primary, secondary, and tertiary. The analysis technique used is qualitative descriptive. The results of the study are the eradication of gratuities in Indonesia, namely unlawful acts (corruption) by state officials/employees, receiving bribes (gratuities) from corporations or related parties, abuse of authority, and the practice of collusion with fictitious projects offering a 50%:50% profit split with contractors. This research novelty concludes that gratuities are unlawful acts by state officials who must be audited their salary financial data and even their family’s financial data through the Annual Personal Tax Payment Letter in accordance with the Regulation in Lieu of Law Number 1 of 2017 and reported to the Financial Audit Agency and the Financial Transaction Analysis Reporting Center in accordance with the Law of the Republic of Indonesia Number 8 of 2010.
Abstract:Hospital digital transformation requires human resource readiness and the quality of the Hospital Management Information System (SIMRS) for effective administrative services. In practice, the effectiveness of administrative…
ive services is still influenced by variations in employee competency and the quality of the system used. This study aims to analyze the influence of HR competency and SIMRS quality on the effectiveness of administrative services at MM Indramayu Hospital. This study uses a quantitative approach with a survey method. The study population included all non-medical support staff who use SIMRS, totaling 84 respondents, so a saturated sampling technique was used. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression with the help of SPSS. The analysis results show that HR competency has a positive and significant effect on the effectiveness of administrative services (t = 7.075; p < 0.05). SIMRS quality also has a positive and significant effect on the effectiveness of administrative services (t = 6.781; p < 0.05). Simultaneously, human resource competency and the quality of the Hospital Management Information System (MISRS) had a positive and significant effect on the effectiveness of administrative services (F = 28.257; p < 0.05) with a coefficient of determination (R²) of 0.411. This study concludes that improving the effectiveness of hospital administrative services requires synergy between adequate human resource competency and good quality of the SIMRS. Future research is recommended to examine other factors beyond the research model to gain a more comprehensive understanding
Abstract:This study aims to analyze the effect of job insecurity and job satisfaction on the turnover intention of contract employees at PT Adetex Banjaran. Employment conditions in the textile industry indicate a relatively high…
level of job uncertainty, particularly for contract employees who experience changes in work schedules, income fluctuations, and limited guarantees of job continuity. These conditions have the potential to reduce job satisfaction and encourage employees’ intention to leave the company. This research employs a quantitative approach using a survey method. The research population consists of all contract employees at PT Adetex Banjaran, with the sample determined using a proportional sampling technique. Data were collected through the distribution of questionnaires developed based on indicators of job insecurity, job satisfaction, and turnover intention. Data analysis was conducted using descriptive and inferential statistical techniques with the assistance of SPSS software, including validity and reliability tests, classical assumption tests, correlation analysis, multiple linear regression analysis, coefficient of determination, and partial and simultaneous hypothesis testing. The results indicate that job insecurity has a positive and significant effect on turnover intention, meaning that the higher the level of job insecurity perceived by employees, the greater their tendency to leave the company. In addition, job satisfaction has a negative and significant effect on turnover intention, indicating that higher job satisfaction leads to a lower intention to leave the organization. Simultaneously, job insecurity and job satisfaction have a significant effect on the turnover intention of contract employees at PT Adetex Banjaran. These findings highlight the importance of human resource management practices that focus on enhancing job security and job satisfaction in order to reduce turnover intention. This study is expected to serve as a consideration for company management in formulating more stable, fair, and sustainable employment policies, as well as a reference for future research in the field of human resource management.
Abstract:The topic of this research is Human Resources. This study aims to determine the effect of job engagement (X1), job satisfaction (X2), and work motivation (X3) on employee performance (Y) at PT. AJS Indoraya Nusantara in…
Balikpapan. Data were collected using a questionnaire administered to all 34 employees. The analysis tool used was multiple linear regression with the help of SPSS software.All questions were found to be valid and reliable. A multiple regression analysis was then conducted, and the results showed that X1, X2, and X3 had a significant effect, both partially and simultaneously.
From the resulting regression equation, Y = 5.528 + 0.475 X1 + 0.278 X2 + 0.225 X3, it can be seen that the independent variable, work engagement (X1), is the most influential variable on employee performance (Y) compared to job satisfaction (X2) and work motivation (X3).