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:Tujuan dari penelitian ini adalah untuk menganalisis kinerja keuangan Koperasi Karyawan Vale Indonesia selama periode 2020–2022 dengan menggunakan rasio-rasio profitabilitas seperti Net Profit Margin (NPM), Return on Assets…
ssets (ROA), dan Return on Equity (ROE). Metode deskriptif kuantitatif digunakan dengan menggunakan data sekunder yang diperoleh dari laporan keuangan tahunan perusahaan. Menurut hasil penelitian, pada tahun 2020 dan 2021, koperasi masih berada dalam kondisi yang relatif stabil, meskipun capaian NPM dan ROA belum menunjukkan performa optimal. Sementara itu, ROE menunjukkan hasil yang cukup positif sebagai indikator pengembalian modal. Namun, pada tahun 2022, terjadi penurunan signifikan pada seluruh rasio profitabilitas yang bahkan berujung pada nilai negatif, mencerminkan adanya kerugian serta menurunnya efisiensi dalam pengelolaan aset dan modal koperasi. Temuan ini menggarisbawahi pentingnya perbaikan manajemen keuangan, pengendalian pengeluaran, serta peningkatan partisipasi aktif anggota sebagai upaya strategis dalam pemulihan kinerja. Nilai kebaruan dari riset ini terletak pada pemetaan tren penurunan kinerja secara menyeluruh dan penyampaian rekomendasi yang konstruktif bagi pengembangan koperasi, baik dari sisi akademis maupun praktis.
Abstract:Penelitian ini bertujuan untuk mengkaji secara mendalam bagaimana pengambilan keputusan berperan dalam meningkatkan efektivitas sistem pengendalian manajemen (SPM) di dalam organisasi. Dengan pendekatan kualitatif deskriptif…
ptif dan metode studi pustaka, penelitian ini mengeksplorasi berbagai literatur akademik dan temuan empiris terkini guna memahami hubungan antara keputusan manajerial, struktur pengendalian, serta tantangan-tantangan strategis yang dihadapi organisasi. Hasil kajian menunjukkan bahwa pengambilan keputusan yang berbasis data, partisipatif, dan responsif terhadap konteks lingkungan organisasi, mampu meningkatkan keakuratan, kecepatan, dan relevansi keputusan yang diambil. Hal ini berimplikasi pada efektivitas pelaksanaan strategi dan pencapaian tujuan organisasi. Sistem pengendalian yang fleksibel dan terintegrasi dengan teknologi informasi terbukti mendukung proses pengambilan keputusan secara lebih adaptif, terutama dalam menghadapi dinamika lingkungan bisnis yang kompleks dan berubah cepat. Dengan demikian, penguatan sinergi antara pengambilan keputusan dan sistem pengendalian manajemen menjadi faktor kunci dalam menciptakan organisasi yang tangguh dan berorientasi pada keberlanjutan.
Abstract:This study aims to analyze and describe the performance of the General Election Commission (KPU) of Maluku Province in organizing the 2024 Presidential Election, and the influencing factors in Ambon City. The research problems…
oblems addressed in this study are: 1) How is the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election? and 2) What are the supporting and inhibiting factors in Ambon City? The study involved 14 informants. The research method used is a descriptive qualitative approach, with data collection techniques including interviews, observation, and documentation. Data were analyzed using descriptive qualitative analysis techniques. The findings show that the performance of the KPU of Maluku Province in organizing the 2024 Presidential Election in Ambon City is in good condition, based on dimensions such as work responsiveness, work accountability, work effectiveness, and work efficiency. This performance is influenced by factors such as human resources (HR), technological support, collaboration with stakeholders, and community participation.
Abstract:Penelitian ini bertujuan menganalisis pengaruh faktor sosial-ekonomi terhadap adopsi sistem agroforestri di Provinsi Gorontalo. Agroforestri dipandang sebagai solusi berkelanjutan untuk mengatasi masalah lingkungan seperti…
ti banjir dan longsor melalui integrasi komponen pertanian, kehutanan, dan peternakan. Metode penelitian menggunakan pendekatan kuantitatif dengan regresi logistik, melibatkan 164 responden dari enam desa yang dipilih secara proporsional. Data dikumpulkan melalui survei, wawancara, observasi, dan dokumentasi, lalu dianalisis dengan statistik deskriptif, uji Chi-Square, dan regresi logistik biner. Hasil menunjukkan bahwa luas lahan (X5), penyuluhan (X8), dan keanggotaan kelompok tani hutan (KTH) (X7) menjadi faktor dominan yang memengaruhi adopsi. Petani dengan lahan ≥2 Ha memiliki peluang 201% lebih tinggi untuk mengadopsi agroforestri, sementara penyuluhan dan keanggotaan KTH meningkatkan peluang sebesar 2,75 kali dan 2,5 kali. Sebaliknya, usia (X1) dan pendidikan (X3) tidak berpengaruh signifikan, meskipun tren menunjukkan petani muda lebih terbuka pada inovasi. Analisis threshold (ambang batas skor 50 vs 60) mengungkap variasi adopsi antardesa, dengan Desa Tangga Barito memiliki tingkat adopsi tertinggi (87,5%) dan Bondawuna terendah (10,34%). Temuan ini selaras dengan literatur global yang menekankan pentingnya kapasitas teknis, jejaring sosial, dan kebijakan kontekstual. Rekomendasi strategis mencakup penyuluhan spesifik lokasi, model agroforestri yang ramah lahan sempit dan curam, serta insentif finansial bagi petani kecil. Penelitian juga menyarankan pendekatan berbasis data untuk merancang kebijakan adaptif, seperti penguatan kelompok tani dan konsolidasi lahan. Kontribusi teoretis melibatkan kerangka analisis threshold untuk memahami dinamika adopsi secara kontekstual, sedangkan implikasi praktis berfokus pada integrasi agroforestri dalam program pengentasan kemiskinan dan adaptasi iklim. Penelitian ini diharapkan menjadi referensi dalam pengembangan kebijakan pertanian berkelanjutan di Indonesia, terutama di wilayah dengan tantangan biofisik dan struktural seperti Gorontalo. Dengan pendekatan partisipatif yang melibatkan pemerintah daerah, NGO, dan kelompok petani, agroforestri dapat menjadi pilar utama dalam pengelolaan sumber daya alam yang harmonis antara ekologi, ekonomi, dan sosial.
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:This research aims to analyze the comparison of character education system curricula in Indonesia and Finland. The focus of the research is to identify differences and similarities in the approach, implementation and effectiveness…
ectiveness of character education in the two education systems. The research method used is a literature study with a qualitative approach. Data was collected through reviewing curriculum documents, education policies, and scientific articles related to character education in Indonesia and Finland. The research results show that Finland integrates character education holistically in all aspects of learning, while Indonesia still tends to separate character education as a separate subject. Apart from that, Finland emphasizes the formation of values of independence, responsibility and collaboration through a student-centered approach, while Indonesia places more emphasis on religious values and nationalism. The implication of this research is the need to reorient the character education curriculum in Indonesia to better integrate character values in the entire learning process, as well as adopting best practices from Finland which have been proven effective in shaping students' character.
Abstract:This study aims to analyze the differences in social support received by pregnant women who participate in the Family Planning (FP) program compared to pregnant women who do not participate in the program. The method used…
d is a systematic literature review, which includes data collection and analysis from various studies related to social support for pregnant women. the results of the study indicate that pregnant women involved in the family planning program receive stronger social support from family, friends, and health workers. this support includes better emotional, informational, and instrumental aspects, which have a positive impact on their mental and physical health. in contrast, non-family planning pregnant women tend to experience social isolation and have limited access to health resources and information. the discussion in this study emphasizes the importance of social support in improving the welfare of pregnant women and the role of the family planning program as a platform to strengthen social support networks. the conclusion of this study shows that better social support in pregnant women who participate in the family planning program contributes to better mental health, lower stress levels, and increase their self-confidence during pregnancy. therefore, it is important to improve the integration of social support in the family planning program to create a more supportive environment for pregnant women, so that they can go through their pregnancy more healthily and optimally.
Abstract:Public-private collaboration is a vital strategy in managing sustainable tourism destinations, integrating diverse stakeholders to balance economic growth, environmental sustainability, and social equity. Despite the hospitality…
pitality sector’s key role in tourism governance, research on its collaboration with public institutions, particularly in Makassar, Indonesia, remains limited. This study examines MaxOne Resort and Hotel Makassar to explore the mechanisms, challenges, and outcomes of public-private partnerships (PPPs) in sustainable tourism destination management (STDM). Using a qualitative case study approach, the research employs in-depth interviews, participatory observation, and policy analysis to investigate how MaxOne Resort collaborates with local government and communities to implement sustainability initiatives. The findings reveal that structured mechanisms such as formal agreements, joint projects, and stakeholder committees facilitate sustainable governance. MaxOne Resort actively engages in environmental conservation, community empowerment, and responsible tourism practices, positioning itself as a sustainability model within the hospitality sector. However, regulatory misalignments, funding constraints, and inconsistent stakeholder engagement present significant challenges. The study underscores the relevance of the Penta-Helix framework, highlighting how collaboration among government, private sector, academia, community, and media enhances the legitimacy and effectiveness of sustainability initiatives. This research contributes to the literature by providing a localized analysis of PPPs in Makassar, bridging the gap between theoretical models and practical applications. The findings offer policy recommendations to strengthen stakeholder collaboration, optimize governance structures, and support sustainable tourism development in emerging destinations.