Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:The purpose of this research is to examine the effect of auditors’ competence, workload, and personality type on auditors’ fraud detection ability at the Central Sulawesi Province Audit Board of Indonesia (BPK) Representative…
sentative Office. This research employed a quantitative approach using a survey method. The population consisted of 40 auditors, and the sample was determined using a saturated sampling technique (total sampling), involving all 40 auditors as research respondents. Data collected through Likert-scale questionnaires were analyzed using multiple linear regression with IBM SPSS Statistics version 25. The results indicate that personality type has a positive and significant effect on auditors’ fraud detection ability, while competence and workload do not show significant partial effects. However, all independent variables simultaneously influence fraud detection ability. Based on the adjusted R-square value of 0.324, the research model explains 32.4% of the variation in auditors’ fraud detection ability, while the remaining 67.6% is explained by other factors outside the research model
Abstract:Maintaining employees’ Work-Life Balance (WLB) remains a major challenge for organizations operating under high operational demands. This study examines the effect of Individualized Consideration on Work-Life Balance through…
hrough Organizational Citizenship Behavior (OCB), with Work Overload as a moderating variable. A quantitative explanatory approach was employed using a census survey involving 149 operational employees at PT PLN (Persero) UPT Cikupa, Indonesia. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The findings reveal that Individualized Consideration has a positive and significant effect on Organizational Citizenship Behavior but does not have a significant direct effect on Work-Life Balance. Organizational Citizenship Behavior, in turn, has a positive and significant effect on Work-Life Balance and fully mediates the relationship between Individualized Consideration and Work-Life Balance. Meanwhile, Work Overload does not significantly moderate the relationship between Individualized Consideration and Work-Life Balance. These findings demonstrate that individualized leadership contributes to employees’ Work-Life Balance primarily through the development of Organizational Citizenship Behavior rather than through a direct mechanism, particularly in a high-demand operational environment. Practically, the study suggests that organizations should strengthen Organizational Citizenship Behavior by fostering collaboration, voluntary support, and constructive interpersonal behavior among employees, rather than relying solely on individualized leadership practices to improve Work-Life Balance.
Abstract:Maintaining employee commitment is particularly important in palm oil mill operations, where shift work, physical demands, and limited career development opportunities may affect employees’ attachment to the organization.…
on. This study examines the influence of work-life balance and career development on the organizational commitment of operational employees at the Rimba Belian Palm Oil Mill Unit, Region 5, PT Perkebunan Nusantara IV. A quantitative associative design was employed, involving all 114 operational employees through a census approach. Data were collected using a five-point Likert-scale questionnaire and analyzed through multiple linear regression after completing instrument and classical assumption tests. The findings indicate that work-life balance and career development each have a positive and significant influence on organizational commitment. Both variables also jointly contribute significantly to strengthening employees’ commitment to the organization. Work-life balance showed a relatively stronger contribution, suggesting that employees’ ability to manage work demands and personal responsibilities is particularly important in a shift-based operational environment. This study extends the discussion of organizational commitment to the palm oil agro-industry, which remains less frequently examined than service and public-sector organizations. The findings imply that management should improve shift arrangements, rest periods, access to training, and the transparency of promotion and career development processes to maintain employees’ long-term commitment
Abstract:The rapid growth of local cafes in medium-sized cities has shifted competition from product-based offerings to experience-based value creation. This study examines how service quality and store atmosphere influence customer…
mer loyalty through customer satisfaction at See You Cafe in Pinrang City. The study employed a quantitative associative-causal design involving 160 customers selected through purposive sampling, with criteria including customers aged at least 17 years and having visited See You Cafe at least twice. Data were collected using a structured questionnaire measured on a four-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that service quality has a positive and significant effect on customer satisfaction and customer loyalty. Store atmosphere also has a positive and significant effect on customer satisfaction, indicating that physical and sensory elements of the cafe contribute to customers’ positive evaluations. However, store atmosphere does not significantly affect customer loyalty. Customer satisfaction also does not significantly affect loyalty and does not mediate the relationship between service quality and loyalty or between store atmosphere and loyalty. These findings suggest that customer loyalty at See You Cafe is shaped more directly by service quality than by satisfaction or store atmosphere. The study implies that cafe management should prioritize improving service reliability, particularly order-serving timeliness, while maintaining a comfortable atmosphere. In addition, loyalty-building strategies should go beyond customer satisfaction by strengthening service consistency, personalization, and long-term customer engagement
Abstract:Penelitian ini bertujuan untuk mengetahui dan mengevaluasi peran Guru Pendidikan Agama Islam dalam pencegahan murid drop-out di SMP Negeri Satap Matabulu Kecamatan Nuangan, serta mengetahui harapan dan tantangan yang dihadapi…
adapi guru PAI dalam menjalankan peran tersebut. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan jenis studi kasus. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan dokumentasi. Subjek penelitian terdiri atas Guru Pendidikan Agama Islam dan Kepala Sekolah SMP Negeri Satap Matabulu. Hasil penelitian menunjukkan bahwa Guru PAI memiliki peran penting dalam mencegah murid putus sekolah, yaitu sebagai pendidik, pembimbing, motivator, teladan, dan konselor informal. Peran tersebut diwujudkan melalui pembinaan keagamaan, pemberian motivasi, pendekatan personal, komunikasi dengan orang tua, koordinasi dengan kepala sekolah dan wali kelas, serta kunjungan rumah. Upaya tersebut berdampak positif terhadap peningkatan kehadiran, kedisiplinan, keterbukaan, dan motivasi belajar murid. Namun, terdapat beberapa tantangan yang dihadapi, seperti kondisi ekonomi keluarga, kurangnya perhatian orang tua, pengaruh lingkungan pergaulan, jarak rumah ke sekolah, keterbatasan fasilitas, dan rendahnya motivasi belajar murid. Oleh karena itu, pencegahan drop-out memerlukan kerja sama antara guru, sekolah, orang tua, masyarakat, dan pemerintah.
Abstract:Kepercayaan publik merupakan faktor penting dalam keberhasilan penyelenggaraan pelayanan publik, termasuk pada sektor pertanahan yang memiliki kompleksitas administrasi dan koordinasi kerja yang tinggi. Penelitian ini bertujuan…
rtujuan menganalisis kemampuan komunikasi interpersonal pegawai Kantor Pertanahan Kota Serang sebagai upaya membangun kepercayaan publik terhadap kualitas layanan yang diberikan. Penelitian menggunakan metode kuantitatif dengan pendekatan survei. Populasi penelitian berjumlah 102 pegawai, dengan sampel sebanyak populasi. Pengumpulan data dilakukan melalui kuesioner yang disusun berdasarkan indikator komunikasi interpersonal menurut DeVito, yaitu keterbukaan, empati, sikap mendukung, sikap positif, dan kesetaraan. Hasil uji instrumen menunjukkan seluruh item pernyataan valid dengan nilai corrected item-total correlation di atas 0,349 serta reliabel dengan nilai Cronbach’s Alpha sebesar 0,969. Temuan penelitian menunjukkan bahwa komunikasi interpersonal pegawai berperan penting dalam memperkuat koordinasi internal, meningkatkan kejelasan informasi, serta mengurangi potensi miskomunikasi yang dapat memengaruhi persepsi masyarakat terhadap pelayanan pertanahan. Komunikasi interpersonal yang efektif mendorong terciptanya pelayanan yang lebih transparan, responsif, dan akuntabel sehingga berkontribusi pada peningkatan kepercayaan publik terhadap Kantor Pertanahan Kota Serang.
Public trust is a crucial factor in the successful implementation of public services, including the land administration sector, which is characterized by complex administrative processes and extensive work coordination. This study aims to analyze the interpersonal communication competence of employees at the Serang City Land Office as an effort to build public trust in the quality of public services provided. This research employed a quantitative method with a survey approach. The study population consisted of 102 employees, all of whom were included as the research sample using a total sampling technique. Data were collected through a questionnaire developed based on DeVito’s interpersonal communication indicators, namely openness, empathy, supportiveness, positiveness, and equality. The instrument testing results indicated that all questionnaire items were valid, with corrected item-total correlation values exceeding 0.349, and reliable, with a Cronbach’s Alpha coefficient of 0.969. The findings reveal that employees’ interpersonal communication plays a significant role in strengthening internal coordination, improving information clarity, and minimizing the potential for miscommunication that may influence public perceptions of land services. Effective interpersonal communication contributes to more transparent, responsive, and accountable public services, thereby enhancing public trust in the Serang City Land Office.
Abstract:Penelitian ini bertujuan untuk memahami secara mendalam makna etika bisnis bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Ambon melalui pendekatan kualitatif fenomenologi. Fokus utama penelitian difokuskan pada…
ada pemahaman moral, pengalaman menghadapi dilema etis, internalisasi nilai kearifan lokal, serta peran kepercayaan dalam menjamin keberlangsungan usaha. Pengumpulan data dilakukan melalui wawancara mendalam (in-depth interview) secara semi-terstruktur terhadap informan pemilik UMKM di Kota Ambon yang dipilih menggunakan teknik purposive sampling. Analisis data didasarkan pada prosedur fenomenologi Moustakas yang mencakup tahapan epoché, horisonalisasi, klaster tema, hingga deskripsi struktural-tekstual. Hasil penelitian menunjukkan bahwa etika bisnis dimaknai bukan sekadar sebagai instrumen kepatuhan hukum normatif, melainkan sebagai manifestasi integritas personal dan spiritualitas kerja. Hubungan interaktif bisnis sangat dipengaruhi oleh modal sosial kearifan lokal (seperti semangat kebersamaan berbasis trans-komunitas). Kepercayaan konsumen diidentifikasi sebagai jembatan kritis yang mengaitkan perilaku etis dengan keberlanjutan hidup usaha di Tengah tingginya volatilitas pasar. Temuan ini menyimpulkan pentingnya integrasi nilai moral kultural ke dalam manajemen UMKM guna menciptakan ekosistem bisnis lokal yang resilien dan berkelanjutan.
Abstract:Penelitian ini bertujuan untuk menganalisis peran Guru Pendidikan Agama Islam (PAI) dalam meningkatkan kesadaran menutup aurat peserta didik di SMA Al-Mujtahidin Purwadadi Ciamis. Penelitian menggunakan pendekatan kualitatif…
atif dengan desain studi kasus. Data diperoleh melalui observasi, wawancara mendalam, dan dokumentasi terhadap guru PAI, peserta didik, serta pihak sekolah. Analisis data menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa guru PAI berperan sebagai edukator, motivator, pembimbing, teladan, dan pengawas dalam membentuk kesadaran menutup aurat peserta didik. Strategi yang digunakan meliputi keteladanan, pembiasaan, pendekatan personal, serta kegiatan keagamaan yang dilakukan secara berkelanjutan. Faktor pendukung meliputi dukungan keluarga, lingkungan sekolah yang religius, teman sebaya yang positif, dan kesadaran diri peserta didik. Adapun faktor penghambat meliputi pengaruh media sosial, lingkungan pergaulan, kurangnya pengawasan keluarga, dan budaya populer yang kurang sejalan dengan nilai-nilai Islam. Penelitian ini menyimpulkan bahwa peningkatan kesadaran menutup aurat memerlukan peran aktif guru PAI yang didukung oleh sinergi antara sekolah, keluarga, dan masyarakat dalam membentuk karakter religius peserta didik.
Abstract:This study aims to analyze the influence of Career Development, Culture Value, and Emotional Intelligence on Personal Branding with Self-Efficacy as a mediating variable in State Civil Apparatus (ASN) in Tegal City Government.…
nment. The study used a quantitative approach with a survey method by distributing questionnaires to 360 ASN consisting of Civil Servants (PNS) and Government Employees with Work Agreements (PPPK). The sampling technique used proportionate stratified random sampling, while data analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4. The results showed that Career Development, Culture Value, and Emotional Intelligence had a positive and significant effect on Self-Efficacy. In addition, these three variables also have a positive and significant effect on Personal Branding. Self-Efficacy was proven to have a positive and significant effect on Personal Branding and was able to significantly mediate the influence of Career Development, Culture Value, and Emotional Intelligence on Personal Branding. The coefficient of determination value shows that the model is able to explain 70.1% of the variation in Self-Efficacy and 76.8% of the variation in Personal Branding. The findings of this study indicate that strengthening the career development system, internalizing organizational cultural values, and increasing emotional intelligence can increase the self-confidence of ASN which ultimately strengthens Personal Branding in carrying out tasks and public services. This study provides an empirical contribution to the development of public sector human resource management, particularly in efforts to improve the professionalism and image of the apparatus through strengthening internal organizational factors.