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:This study examines the relationship between financial literacy, fintech usage, and digital shopping behavior among Generation Z university students in Indonesia, as well as the mediating role of fintech usage in this relationship.…
lationship. Data were collected from student respondents using purposive sampling and analyzed with path analysis. The results indicate that financial literacy significantly increases fintech usage, and fintech usage positively influences digital shopping behavior. The direct effect of financial literacy on digital shopping behavior becomes insignificant when fintech usage is included in the model, indicating that fintech usage fully mediates this relationship. These findings suggest that financial literacy encourages students to be more active in using fintech, and it is the intensity of fintech usage that drives their digital shopping behavior. This study highlights the importance of strengthening financial literacy and understanding financial technology to foster healthy financial behavior among students.
Abstract:This study examines the development of business models and strategic innovation as key mechanisms for enhancing the competitiveness of Micro and Small Enterprises (MSEs) in Indonesia. Using a qualitative descriptive approach,…
oach, the research analyzes how MSEs adapt to changing market dynamics, consumer preferences, and digital transformation pressures. The findings reveal that innovation in value propositions, customer engagement, and digital marketing plays a significant role in improving business performance. The study also highlights that many MSEs have not yet implemented structured business model frameworks, resulting in limited scalability and reduced competitiveness. The analysis is grounded in the Business Model Canvas (BMC) framework, which is used to identify strategic gaps and opportunity areas. The study concludes that strengthening business models through innovation, partnership development, and digital integration can significantly enhance MSE sustainability and long-term competitiveness.
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 investigates the tensile uplift capacity of screw piles in clay soil as an alternative anchoring system for slope stabilization in cohesive ground conditions. The research aims to address the limited availability…
ity of empirical field data on screw-pile behavior under repeated loading and to evaluate the agreement between theoretical predictions and actual in situ responses. The methodology employs an experimental approach through in situ testing with screw-pile diameters of 10 cm, 15 cm, and 20 cm, and embedment depths ranging from 0.6 m to 1.0 m. The tests were conducted under both static and repeated tensile loading using a hydraulic jack system, accompanied by vertical deformation measurements to establish load–displacement curves. Theoretical capacity was calculated using a limit equilibrium approach for comparison with experimental results. The findings reveal a nonlinear load–displacement response, characterized by initial stiffness followed by progressive deformation into the post-yield stage. At a maximum load of 2.858 tons, deformation increased with diameter, from 5.10 cm (10 cm) to 8.49 cm (20 cm). Under repeated loading, failure occurred at a lower load of approximately 1.6 tons with a maximum deformation of 1.648 cm, indicating potential capacity degradation due to cyclic loading. The comparison between theoretical and field results shows significant deviations, with analytical predictions generally underestimating the in situ capacity. This highlights the limitations of simplified models that do not fully account for shaft adhesion, installation disturbance, soil heterogeneity, pore-water pressure effects, and cyclic degradation. Overall, this study contributes valuable field pull-out test data for screw piles in clay under repeated loading, emphasizing the need for design calibration based on full-scale testing for slope stabilization applications. The results also suggest opportunities for further research involving long-term monitoring and advanced modeling of cyclic degradation.
Abstract:This study explores the role of brand image, price, promotion, and distribution channels in shaping consumer purchasing decisions for domestically produced industrial LED lighting products. A quantitative research approach…
ch was employed using a survey method, with data analyzed through multiple linear regression. The findings indicate that the proposed model is statistically significant, demonstrating that all marketing mix elements jointly influence purchasing decisions. Each variable also shows a positive and significant individual effect, with distribution channels emerging as the most influential factor in driving consumer decisions. This suggests that ease of access, product availability, and effective distribution play a critical role in the adoption of industrial LED products. The novelty of this research lies in empirically integrating marketing mix factors within the context of domestically manufactured LED products, an area that has received limited scholarly attention. The study offers practical implications for manufacturers, emphasizing the importance of strengthening distribution strategies and aligning pricing and promotional efforts to enhance consumer purchasing decisions
Abstract:This article examines the role of environmental law as a key instrument in sustainable tourism development in South Lampung Regency. Tourism significantly contributes to regional economic growth through increased investment,…
ent, employment opportunities, and community welfare. However, the development of this sector is often accompanied by environmental degradation due to weak ecologically sound management. This research uses normative legal methods with legislative, conceptual, and comparative legal approaches to analyze the role of environmental law as an instrument for realizing sustainable tourism in South Lampung.
The research method used in this study is a qualitative approach with a library research method with a normative legal approach. This research is qualitative normative, which emphasizes the analysis of legal norms. Data collection techniques are carried out through documentation analysis by identifying, reviewing, and interpreting legal sources, relevant literature, legal sources used include, Books, Law Number 32 of 2009 concerning environmental protection and management, Law Number 10 of 2009 concerning Tourism, and Government Regulation Number 27 of 2012 concerning Environmental Permits. Then a descriptive-analytical and thematic analysis is carried out, by grouping data into main themes and then drawing conclusions from a general to specific problem, in this case regarding Environmental Law as an Instrument for Realizing Sustainable Tourism in South Lampung.
The results of this study indicate that environmental law plays a fundamental role as a controlling instrument in realizing sustainable tourism in South Lampung Regency. Through the implementation of legal instruments such as environmental impact analysis (EIA), environmental permits, the precautionary principle, and the enforcement of legal sanctions, tourism activities can be directed to prevent ecosystem damage.
Abstract:This study investigates the transformative role of digital philanthropy and online literacy practices within an Indonesian zakat institution, framing philanthropy as a critical actor in sustainable development ecosystems.…
. Employing a qualitative literature-based case study approach, augmented by systematic document and media content analysis of institutional publications, social media, and mass media reports, the research synthesizes global literature with Indonesian scholarship. Findings reveal that digital philanthropy in Indonesia actively contributes to sustainable development goals by strategically channeling Islamic philanthropy for societal impact and national welfare. Digital platforms facilitate enhanced stakeholder collaboration, fostering greater engagement and transparency. The study also illuminates the opportunities and challenges for governance within this digital ecosystem, highlighting issues such as data protection, accountability, and the need for robust regulatory frameworks. Theoretically, this research reframes philanthropy as an ecosystem-based development actor, emphasizes the transformative impact of digitalization, and enriches global discussions by integrating unique Indonesian perspectives on sustainable development, collaborative governance, and Islamic social finance. This offers an empirically grounded understanding of how cultural heritage, technological innovation, and development aspirations intersect in a significant Global South context.
Abstract:People Living with HIV/AIDS (PLWHA) face multiple psychosocial challenges, including stigma, discrimination, and mental health problems that may reduce quality of life and treatment adherence. Resilience and psychosocial…
support are recognized as important protective factors that help PLWHA adapt positively to these challenges; however, existing evidence remains fragmented and has not been comprehensively synthesized. This study aimed to examine the role of psychosocial support in strengthening resilience and its implications for mental health among PLWHA through a systematic review approach. A comprehensive literature search was conducted across national and international scientific databases, including quantitative, qualitative, and review studies that addressed resilience, psychosocial support, and mental health among PLWHA, with a particular focus on Asian settings. Articles were selected based on predefined inclusion and exclusion criteria. The findings indicate that psychosocial support—such as support from family, peers, and healthcare providers—plays a significant role in enhancing resilience among PLWHA. Higher levels of resilience are consistently associated with lower levels of depression and anxiety, as well as improved psychological well-being and quality of life. In conclusion, psychosocial support is essential in strengthening resilience and promoting mental health among PLWHA, highlighting the importance of integrating psychosocial interventions into HIV/AIDS care services to support long-term well-being and adaptive coping.
Abstract:This study was conducted to examine the association between exclusive breastfeeding history and stunting among children aged 0–24 months at the Johar Baru District Primary Health Center. A correlational study design with…
th a cross-sectional approach was employed. The study involved 83 mothers with children aged 0–24 months, who were selected through random sampling. Data were obtained via structured interviews using a master table and subsequently analyzed using the chi-square test with a significance level set at 5%.
The findings indicated that the majority of mothers were between 20 and 35 years of age (81.9%), did not have paid employment (68.9%), and had attained secondary to higher levels of education (78.3%). More than half of the respondents reported providing exclusive breastfeeding (56.6%), and most children were classified as not stunted (75.9%). Bivariate analysis revealed a statistically significant association between maternal age and the occurrence of stunting (p = 0.039). However, no significant associations were identified between maternal occupation (p = 0.159), maternal educational attainment (p = 0.203), or exclusive breastfeeding history (p = 0.925) and stunting incidence.
The study concludes that stunting is influenced by multiple interrelated factors, indicating that its prevention cannot rely solely on exclusive breastfeeding. Comprehensive strategies involving sustained nutritional interventions, improved environmental sanitation, and appropriate caregiving practices are essential to effectively reduce stunting. Therefore, health professionals are encouraged to continue promoting exclusive breastfeeding while simultaneously addressing other contributing factors that support optimal child growth and development.