Abstract:The purpose of this study is to determine the effect of auditor competence, independence, and experience on audit quality. This study is important because of the increasing demand from users of financial statements for quality…
uality audit reports. The population of this study were auditors working at a Public Accounting Firm domiciled in Bogor with a sample of 69 respondents. The sample was selected using the convenience sampling method. The data processing and analysis methods used were descriptive statistics, classical assumption testing, multiple linear regression testing and hypothesis testing. The data were tested using SPSS software version 25. The findings of this study indicate that the independent variables in this study, namely accountability, professionalism, and experience, simultaneously have a positive and significant effect on Audit Quality.
Abstract:Competence and work discipline are seen as important factors for improving the performance of educational staff in higher education. The purpose of this study was to determine the effect of work competence and discipline…
on the performance of educational staff at the Main Office of Makassar State University. Data collection using a questionnaire to 132 respondents. At the 0.05 significance level, the results of multiple linear regression analysis prove that competence and work discipline have an effect on the performance of educational staff. These results indicate that competence and work discipline are explanatory factors that can encourage educational staff to achieve the expected performance. The results of this study are expected to provide an understanding of human behavior in organizations, so that it can be useful for self-development and the ability of educational staff to achieve the expected performance.
Abstract:The primary objective of this research is to examine and assess the impact of work dicipline and organizational commitment on employee performance. In an endeavor to enhance individual and group employee performance, specific…
cific standards of responsibility have been instituted for each individual in the execution of their duties. Typically, employees exhibiting a high level of competence in their roles suggest that their success in the work environment has been optimized. Consequently, this study was conducted to elucidate the interrelations between work motivation, job satisfaction, organizational commitment, and employee performance within the context of the Regional Drinking Water Company of Makassar City (PDAM Makassar City).The research involved the collection of data from 107 employees of the Makassar City Regional Drinking Water Company to empirically test the proposed research model, utilizing WarpPLS 7.0 modeling software. The findings of the study reveal that there is a statistically significant influence of organizational commitment and work discipline, both individually and collectively, on job satisfaction and employee performance. Additionally, a discernible impact of job satisfaction on employee performance was identified, and an indirect influence of organizational commitment and work discipline variables on performance was observed through their impact on job satisfaction
Abstract:This study aims to determine the effect of competence on employee performance at the Education and Culture Office of Enrekang Regency. The independent variable in this study is employee competency, while the dependent variable…
riable is employee performance. This type of research is quantitative research. The number of respondents used in this study were 30 people. The data analysis technique used in this study is simple linear regression analysis using SPSS 13.00 for windows. The results of this study were obtained from the t test showing a significant influence between the two variables with a sig probability. of 0.009 where this value is much smaller than 0.05. This means that competence has a significant influence on employee performance. Because the significant value is smaller than the error rate (0.05). The conclusion is that employee competence has a positive and significant effect on employee performance at the Education and Culture Office of Enrekang Regency.
Abstract:This study aims to analyze the effect of education and training on organizational support at the National Police School (SPN) Polda South Sulawesi, the effect of educator competence on organizational support, the effect…
of education and training on educator performance, the influence of educator competence on educator performance, the effect of organizational support on performance. educators, the effect of organizational support as a mediating variable on the effect of education and training, and organizational support as a mediating variable on the effect of educator competence on educator performance by taking 46 employees as research samples. The results of this study indicate that (1) Based on the results of statistical tests, it is known that education and training have a significant effect on organizational support, and the competence of educators has a significant effect on organizational support at the State Police School (SPN) Polda South Sulawesi; (2) Based on the results of statistical tests, it is known that education and training, educator competence and organizational support have a significant effect on the performance of educators at the State Police School (SPN) Polda South Sulawesi; (3) Based on the results of statistical tests, it is known that organizational support as a mediating variable has a significant effect on education and training while organizational support as a mediating variable has no effect on educator competence on educator performance at the State Police School (SPN) Polda South Sulawesi. This means that organizational support can directly affect education and training, while organizational support does not indirectly affect the competence of educators on the performance of educators at the National Police School (SPN) Polda South Sulawesi.
Abstract:The development of digital technology presents innovative opportunities in early childhood learning, particularly in stimulating language skills through interactive and meaningful approaches. Fairy tales as an educational…
l medium have narrative power in enriching vocabulary and building children's expressive abilities, especially when combined with Islamic values and multimedia support. This community service activity aims to improve the competence of early childhood education teachers in implementing interactive Islamic storytelling based on multimedia to optimize children's language development in Kutawaluya District. The method used was a participatory approach through the stages of needs assessment, workshops, media creation practice, classroom implementation assistance, and evaluative reflection with the teacher community. The results of the activity showed an increase in teacher capacity in designing and using digital media pedagogically, changes in learning interaction patterns to be more dialogic, and increased verbal participation of children in storytelling activities. In addition, a community of teacher practice was formed that collaboratively developed Islamic storytelling media as a sustainable innovation. The implications of this activity confirm that the integration of technology, Islamic values, and a participatory approach effectively encourages the transformation of early childhood learning practices. This model has the potential to be replicated in similar contexts to strengthen the quality of adaptive and character-building early childhood education.
Abstract:Sports-related minor injuries are common occurrences in school-based physical education activities, yet literacy regarding appropriate first aid management remains limited among teachers and students. This community service…
ice program aimed to improve knowledge, skills, and preparedness in managing minor sports injuries through a digital-based educational intervention entitled Smart Recovery. The program was implemented among junior high school (SMP) teachers and students in Banyumas Regency, Indonesia, using a participatory and technology-integrated approach. Activities consisted of program socialization, theoretical and practical training on minor injury management based on the RICE principle (Rest, Ice, Compression, Elevation), and the pilot implementation of the Smart Recovery digital application. Program effectiveness was evaluated using pre-test and post-test assessments, practical skill observations, and user feedback questionnaires. The results demonstrated a substantial improvement in participants’ knowledge, with average scores increasing from 62.4 to 88.6, and 95% of participants successfully performing the RICE procedures correctly after training. Furthermore, 92% of users reported that the digital application facilitated their understanding of injury management, while 87% perceived the platform as user-friendly and applicable for physical education learning. The integration of hands-on training and digital learning media proved effective in enhancing sports injury literacy, digital competence, and safety awareness in school settings. These findings indicate that the Smart Recovery program has strong potential as a sustainable and scalable model for promoting sports safety education within junior high schools.
Keywords : minor sports injury; RICE method; digital learning; Smart Recovery; physical education
Abstract:Equivalency education is one of the nonformal education services that plays an important role in expanding educational access for individuals who are unable to complete formal education. The success of equivalency education…
ion programs is determined not only by the availability of educational access but also by learners’ participation in the learning process. This study aims to analyze the strengthening of educational access and learner participation through the equivalency education program at PKBM Minda Utama, Bandung City. The study employed a qualitative approach using a case study method. Data were collected through in-depth interviews, observations, and document analysis involving PKBM managers, tutors, and learners. Data analysis was conducted using the interactive model of Miles, Huberman, and Saldaña, consisting of data condensation, data display, and conclusion drawing. The findings indicate that educational access was strengthened through flexible learning schedules, simplified administrative requirements, and continuous program socialization to the community. Learner participation was reflected in active engagement during learning activities, supported by communicative, contextual, and needs-based learning approaches. The success of the program was supported by managerial commitment, tutor competence, and increasing public awareness of the importance of education, while economic constraints, work demands, and limited facilities remained challenges. The study concludes that educational access and learner participation are interrelated dimensions that determine the success of equivalency education programs. Therefore, strengthening both dimensions should be viewed as an integrated effort to improve the effectiveness of equivalency education and support lifelong learning
Abstract:Abstract This study aims to analyze the implementation of the Integrated Licensing Service Information System (SIPINTER) at the Investment and One-Stop Integrated Services Office (DPMPTSP) of Tangerang Regency. The research…
earch is grounded in issues of low institutional responsiveness in following up on complaints, mismatches between actual service completion time and the Standard Operating Procedure (SOP), and uneven public socialization of the system. This study employs a descriptive method with a qualitative approach, using 3-dimensional e-government success model, namely Support, Capacity, and Value, as the analytical framework. Data were collected through field observation, regulatory documentation review, and in-depth interviews. The findings indicate that the Support dimension is backed by strong political will, allocated funding, and multi-channel socialization that has driven growth in registered users, though technical assistance responsiveness outside office hours remains weak. The Capacity dimension shows adequate human resources and staff competence, but the technological infrastructure remains prone to disruptions such as OTP delivery failures and server downtime. The Value dimension has produced tangible benefits in efficiency and service transparency, yet this value is undermined by document processing delays exceeding SOP standards, driven by a "digital red tape" practice among internal verification officers. This study recommends strengthening online technical support and adopting contingency resource mechanisms to improve service.
Keywords: SIPINTER, e-government, licensing service, DPMPTSP, Support-Capacity-Value model
Abstrak
Penelitian ini bertujuan untuk menganalisis Penerapan Sistem Informasi Pelayanan Perizinan Terpadu (SIPINTER) di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Tangerang. Latar belakang penelitian ini didasari oleh masih rendahnya responsivitas instansi dalam menindaklanjuti laporan, ketidaksesuaian durasi penyelesaian layanan dengan Standar Operasional Prosedur (SOP), serta sosialisasi yang belum merata kepada masyarakat. Penelitian menggunakan metode deskriptif dengan pendekatan kualitatif, dengan analisis berlandaskan model keberhasilan e-government tiga dimensi yaitu Support, Capacity, dan Value. Hasil penelitian menunjukkan bahwa dimensi Support telah didukung oleh political will yang kuat, alokasi anggaran, dan sosialisasi multikanal yang mendorong pertumbuhan pengguna terdaftar, namun masih lemah dalam responsivitas bantuan teknis di luar jam kerja. Dimensi Capacity menunjukkan kecukupan sumber daya manusia dan kompetensi petugas, tetapi infrastruktur masih rentan mengalami gangguan teknis seperti kegagalan pengiriman OTP dan server down. Dimensi Value menghasilkan manfaat nyata berupa efisiensi dan transparansi pelayanan, namun nilainya terdegradasi akibat keterlambatan penyelesaian dokumen yang melampaui SOP, yang dipicu oleh praktik birokrasi digital (digital red tape) di tingkat verifikator internal. Penelitian ini merekomendasikan penguatan dukungan teknis daring serta penerapan mekanisme kontingensi sumber daya untuk meningkatkan layanan.
Kata Kunci: SIPINTER, e-government, pelayanan perizinan, DPMPTSP, model Support-Capacity-Value
Abstract:Equality education through the Package B Program at PKBM has an important role in providing educational services for people who cannot access formal education. The diverse characteristics of learning residents require the…
e application of appropriate learning approaches, one of which is through the andragogi approach. This study aims to analyze the implementation of the andragogy approach in Package B learning at PKBM Citra Priangan, identify its supporting and inhibiting factors, and determine its impact on the involvement of learning residents. The research uses a qualitative approach with a descriptive method. Data were collected through observation, semi-structured interviews, and documentation, then analyzed using Miles, Huberman's model. The results of the study show that the principles of andragogy have been applied through experiential learning, participatory methods, learning flexibility, and the development of life skills programs. Supporting factors include family culture, tutor competence, and learning flexibility, while inhibiting factors are limited facilities, learning environment conditions, and heterogeneity of learning residents. The implementation of andragogy has been proven to increase the participation, motivation, and involvement of learning residents in the learning process. Thus, the andragogy approach effectively supports the implementation of Package B learning that is more relevant to the needs of learning residents