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 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 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: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: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:The health pandemic several years ago had a significant impact on various sectors, especially companies listed on the Indonesia Stock Exchange. This study was motivated by fluctuations in the price of sharia stocks or the…
e Jakarta Islamic Index (JII) after the Indonesian government officially lifted the pandemic status. By combining macroeconomic and company fundamental factors with hierarchical regression analysis techniques, this study aims to identify which combination of factors influences the return on shares in this sector after the pandemic. The results show that the performance of returns on shares in the sharia sector is dominated by fundamental factors, namely Total Asset Turn Over (TATO) and Return on Assets (ROA). The main finding from this research is that post-pandemic, the performance of the Islamic stock sector is still dominated by corporate fundamental factors, which are efficiency and profitability. The limitation of this research lies in the data range, and it would be very interesting to continue with a longer time period. The technical contribution of this research is that it can provide an overview for investors when deciding to invest, so that they can focus more on corporate fundamental factors first.
Abstract:The general objective of this research is to analyze problems in performance-based management within organizations, specifically related to teacher performance management in schools. Specifically, this research aims to analyze:…
nalyze: (1) To analyze and understand the performance of teachers in carrying out their duties and responsibilities in the teaching and learning process at schools. (2) To identify the factors influencing the performance of teachers in carrying out their duties and responsibilities in the teaching and learning process at State Senior High School (SMAN) 7 in Jayapura City. This research uses a qualitative approach with a case study research method that utilizes in-depth interviews as a data collection procedure. The research data includes primary and secondary data. Primary data were obtained through participant observation and interviews, while secondary data were obtained through documentation searches. The data analysis techniques used include data reduction, data presentation, and conclusion drawing.
The results of the study indicate that in general the implementation of teacher performance at State Senior High School (SMAN) 7 Jayapura City consisting of assessment indicator instruments: (a) Learning Planning, (b) Learning Implementation, (c) Learning Outcome Assessment, and (d) Personality and Attitude Development shows good results in the sense that the teachers in carrying out their main tasks and functions have been in accordance with the expected expectations. In addition, this study also revealed that even so there are still several things that need to be improved further such as completing learning facilities and infrastructure. The recommendation that can be given through this study is that schools need to provide increased teacher competence and capacity through training, seminars, technical guidance to improve teacher professionalism in the application of educational technology.
Abstract:This study aims to analyze the effects of Work Culture, Competence, and Career Development on Employee Performance through Compensation at PT Pelindo Regional 2 North Jakarta. The research employs a quantitative and descriptive…
riptive approach. The sampling technique used is probability sampling with a simple random sampling method, involving 241 respondents. The analytical tool applied in this study is Partial Least Squares–Structural Equation Modeling (PLS-SEM) version 4.0. The results of the study can be summarized as follows: (1) Work culture has a positive effect on compensation with a path coefficient of 0.195; (2) Competence has a positive effect on compensation with a path coefficient of 0.110; (3) Career development has the strongest positive effect on compensation with a path coefficient of 0.532; (4) Work culture has a negative effect on employee performance with a path coefficient of –0.066; (5) Competence has a positive effect on employee performance with a path coefficient of 0.060; (6) Career development has a negative effect on employee performance with a path coefficient of –0.204; (7) Compensation has a positive and the most dominant effect on employee performance with a path coefficient of 0.764; (8) Work culture has a positive indirect effect on employee performance through compensation with a path coefficient of 0.149; (9) Competence has a positive indirect effect on employee performance through compensation with a path coefficient of 0.084; and (10) Career development has the strongest indirect effect on employee performance through compensation with a path coefficient of 0.406. Based on these findings, it is recommended that the management of PT Pelindo Regional 2 prioritize a fair and performance-based compensation system, as it has been proven to be the most dominant factor in improving employee performance. Furthermore, career development and competence enhancement should be accompanied by proportional rewards and welfare improvements to ensure productive outcomes and encourage optimal employee contributions.
Abstract:This study aims to develop an Android-based mathematics learning media using Smart Apps Creator (SAC) and determine its validity, practicality, and effectiveness in improving critical thinking skills of high school students…
nts in West Sulawesi. This research is a research and development (R&D) with a modified Borg and Gall model and is limited to the product revision stage after the trial. The resulting product is an Android-based Mathematics E-Module that contains interactive materials, learning videos, problem-solving-based practice questions, learning games, and evaluations. The data collection technique used expert validation questionnaires, teacher and student response questionnaires, and critical thinking ability tests. Data were analyzed using a Likert scale, validation tests, practicality tests, and effectiveness tests through a comparison of pretest and posttest results and N-Gain calculations. The results showed that the developed learning media was in the very feasible category based on the assessment of material experts and media experts with a feasibility percentage above 85%. The practicality test showed that teacher and student responses were in the practical to very practical category. The effectiveness test showed an increase in students' critical thinking abilities in the moderate to high category, and there was a significant difference between the pretest and posttest scores. Thus, Android-based mathematics learning media using Smart Apps Creator is effective for improving the critical thinking abilities of high school students in West Sulawesi.