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Showing 224 articles found for "Cover"

EXPLORING THE UNIQUENESS AND DISTINCTIVENESS OF TIMOR LESTE CULTURE THROUGH STORY AND NARRATIVE EXPLORATION: AN ANALYSIS OF FACTORS INFLUENCING TOURISM DESTINATION PROMOTION

Rezki Akbar Norrahman
Abstract: culture through the exploration of stories and narratives, as well as analyze the factors that influence the promotion of tourism destinations in this region. The research method used is qualitative with the main source… of data coming from literature studies, mainly focusing on folklore, historical narratives, and Timor Leste's cultural richness. The introduction of the research covered the context of tourism in Timor Leste, highlighting the challenges in promoting tourism destinations and the problems faced. An in-depth literature search was then conducted to formulate the research problems, namely constraints in tourism promotion and the role of stories and narratives in the context of destination promotion. In the exploration of cultural uniqueness, the findings show that local mythology, oral traditions and community values play an important role in shaping Timor Leste's cultural identity. The analysis of factors influencing destination promotion involved an evaluation of marketing, tourism infrastructure, media, technology and sustainability aspects. The results of this study provide an in-depth insight into Timor Leste's local wisdom and tourism potential. The findings are expected to serve as a basis for the development of more effective promotional strategies, integrating cultural uniqueness in stories and narratives as a foundation for increasing the attractiveness of this tourism destination in the eyes of global travelers

Transforming Challenges Into Opportunities: The Role Of Accounting Systems And Technology In MSME Performance Post-COVID-19, Enhanced By Market Innovation

Benny Oktaviano, Dian Sulistyorini Wulandari
Abstract: This research explores the impact of technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in the post-COVID-19 landscape, with a particular focus on the moderating role of market innovation.… ion. Utilizing a Structural Equation Modeling (SEM) approach, data was collected from MSMEs to evaluate the relationships among technology adoption, market innovation, and business performance. The findings reveal that technology adoption has a significant positive effect on MSME performance, contributing to operational efficiency and improved customer engagement. However, contrary to expectations, market innovation does not significantly moderate this relationship. This suggests that the immediate benefits of technology adoption are sufficient to drive performance improvements without the need for market innovation to enhance these effects. The research highlights the importance for MSMEs to prioritize technology adoption as a strategy for resilience and growth in the wake of the pandemic, while market innovation can be pursued as a complementary initiative for long-term competitiveness. The study provides valuable insights for policymakers and practitioners aiming to support the recovery and development of MSMEs in Indonesia.

ANALISIS IMPLEMENTASI KEBIJAKAN SERVICE RECOVERY DALAM JASA PELAYANAN TEKNIK BALAI BESAR STANDARDISASI DAN PELAYANAN JASA INDUSTRI AGRO (BBSPJIA)

Achmad Djuhdi Endawan, Muhammad Husein Maruapey, Rusliandy
Abstract: Penelitian ini menganalisis implementasi kebijakan service recovery dalam jasa pelayanan teknik di BBSPJIA serta mengidentifikasi faktor pendukung dan penghambatnya. Kajian ini dilatarbelakangi oleh masih adanya kendala… konsistensi waktu layanan, kesenjangan komunikasi, dan belum eksplisitnya kebijakan service recovery meskipun capaian kepuasan pelanggan tergolong tinggi. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus melalui wawancara mendalam, observasi, dan studi dokumentasi. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan dengan penguatan melalui triangulasi. Hasil penelitian menunjukkan bahwa service recovery telah berjalan melalui penanganan keluhan, penjelasan teknis, pengecekan ulang, dan penyesuaian layanan, tetapi masih bersifat prosedural dan belum terlembagakan sebagai kebijakan terstruktur. Hambatan utama meliputi asimetri komunikasi antara proses teknis dan pemahaman pelanggan, keterbatasan waktu akibat peningkatan beban layanan, serta koordinasi antarunit yang belum optimal. Faktor pendukung utama adalah disposisi pelaksana yang responsif dan empatik. Penelitian ini menyimpulkan bahwa service recovery pada pelayanan publik teknis ditentukan oleh interaksi antara kompleksitas teknis, kapasitas organisasi, dan kualitas interaksi manusia. 

Penerapan Discovery Learning untuk Meningkatkan Keterampilan Sosial Siswa Sekolah Dasar

Mujahadah, Umi, Aji, Waskito, Muhammad
Abstract: Keterampilan sosial merupakan kompetensi penting bagi siswa sekolah dasar untuk dapat berinteraksi secara efektif, bekerja sama, dan mengembangkan hubungan interpersonal yang positif. Model pembelajaran Discovery Learning… g menjadi salah satu pendekatan inovatif yang menempatkan siswa sebagai subjek aktif dalam proses pembelajaran sehingga mereka terdorong untuk menemukan pengetahuan melalui pengalaman langsung. Tulisan ini bertujuan mengkaji konsep Discovery Learning, urgensinya dalam pembelajaran di sekolah dasar, strategi implementasi, serta dampak jangka panjangnya terhadap keterampilan sosial siswa. Dengan pendekatan studi literatur, artikel ini mengintegrasikan teori-teori konstruktivistik dan hasil penelitian yang relevan. Kajian menunjukkan bahwa Discovery Learning mampu meningkatkan keterampilan komunikasi, kolaborasi, empati, pengelolaan konflik, dan pemecahan masalah sosial. Model ini tidak hanya berpengaruh terhadap peningkatan proses pembelajaran di kelas, tetapi juga mendukung pembentukan karakter sosial dalam jangka panjang. Oleh karena itu, penerapan Discovery Learning direkomendasikan sebagai strategi pembelajaran yang relevan dalam mendukung paradigma Merdeka Belajar pada Pendidikan dasar.

CONSUMER PERCEPTION AND ETHICS OF AI INFLUENCERS IN BANK BCA’S DIGITAL SECURITY CAMPAIGN

Andry Mochamad Ramdan
Abstract: The rapid advancement of Artificial Intelligence (AI) introduced Virtual Influencers (VIs) as innovative digital marketing tools, yet their adoption in high-trust sectors like banking presented unique challenges. This study… udy analyzed the potential impact of using VIs on consumer perception and marketing ethics within the context of digital security campaigns. A qualitative-contextual approach was employed, examining Bank Central Asia’s (BCA) “Don’t Know? Kasih No!” (DKKN) campaign as a primary case study. The research explored the implications of replacing a highly credible human figure, Indro Warkop, with a VI. Drawing on Source Credibility, Parasocial Relationship, and Marketing 6.0 theories, the analysis identified an inherent trust deficit in VIs. Results indicated that while the actual DKKN campaign successfully garnered over 100 million views and reduced customer financial losses by 41%, a hypothetical AI-led version would likely trigger consumer skepticism due to a lack of experiential authenticity. Furthermore, an ethical paradox was discovered where mandated AI transparency disclosure triggered skepticism among Gen Z users. It was concluded that for high-stakes financial communication, human influencers remained superior due to their emotional relatability and the "sentience factor" required for cybersecurity advocacy. This paper recommends that banking institutions limit VIs to functional roles rather than high-stakes security literacy.

INFLUENCE MIX PROMOTION AND BRAND COMPANY TO SATISFACTION BUYER ON PT. ALPHA SCORPIIMEDAN

Polma
Abstract: Objective from study This is aim For add outlook about Promotion And Brand in increase Satisfaction Buyer on PT. Alpha Scropii Medan. Study This use data primary population in study This as much as 300 person buyer with&#8230; sample 75 respondents with formula Slovin. Method analysis data Which used is method analysis quantitative that is covering test validity, test reliability, test assumptions classic, analysis regression linear simple, testing hypothesis through t-test And test coefficient determination (R 2 ). Variables Mix Promotion E_Prmsi with t count as big as (-)1,824 with significance 0.072 > 0.05 And t table 1.99346. So t count < t table, that variables Mix Promotion Not yet own contribution to  Satisfaction Buyer. Mark t negative show variables Mix Promotion have connection Which No one way with Satisfaction Buyer. Results test partial t show that Brand Company own significance 0.00 < 0.05 so that concluded brand company  have contribution in a way partial influential to Satisfaction Buyer, hypothesis study H1 accepted. Results test determination on column R Square as big as 0.495, Because We use 2 direction regression multiple. With thus Influence Mix Promotion And Brand Company to Satisfaction Buyer that is as big as 49.5 % whereas the rest 50.5 % influenced by variables other Which No including in variables study. Recommended to head branch PT. ALPHA SCORPII Medan do Mix Promotion in a way economical, efficiency And effective as well as delivery advertisement Which delivered use media social like Facebook, Instagram, Twitter, or media print  Newspaper.

ANALYSIS OF MARRIAGE LAW THROUGH MOBILE TELEPHONE COMMUNICATION DEVICES FROM THE PERSPECTIVE OF ISLAMIC LAW

Tatang
Abstract: Marriage from an Islamic legal perspective through mobile phone communication is a new issue, as there is no standard fiqh book on this matter. The validity of marriage through telecommunications does not yet have its own&#8230; n legal status because the Marriage Law 1 of 1974 does not regulate the law of prenuptial agreements. Legal analysis of the Islamic legal concept of marriage through telecommunications requires a search for law ( rechtsvinding ) by judges as conservative parties. Even in lawless environments, there are attempts to violate or break well-enforced rules and regulations. Efforts to interpret existing law properly can be applied in all future cases, because the law is sometimes unclear, incomplete, or not up-to-date ( rechtsvinding ). In other words, judges must adapt the law to more serious cases, because existing law cannot cover all social phenomena.  

ANALISIS KRITIS TERHADAP KELEMAHAN DESAIN DATABASE DALAM MENINGKATKAN RISIKO KEBOCORAN DATA DAN MENURUNKAN INTEGRITAS SISTEM INFORMASI

Abel Bangun, Muhammad Irwan Padli Nasution
Abstract: Penelitian ini mengkaji secara kritis kelemahan desain database dalam konteks keamanan sistem informasi modern. Desain database yang buruk merupakan salah satu faktor utama yang meningkatkan risiko kebocoran data dan menurunkan&#8230; urunkan integritas sistem informasi pada organisasi. Melalui metode tinjauan literatur sistematis (Systematic Literature Review/SLR) terhadap 35 artikel ilmiah yang dipublikasikan antara tahun 2015 hingga 2024, penelitian ini mengidentifikasi dan mengklasifikasikan kelemahan desain database ke dalam lima kategori utama: (1) kelemahan normalisasi dan struktur relasional, (2) kurangnya kontrol akses dan autentikasi, (3) minimnya enkripsi data, (4) absennya audit trail dan logging, serta (5) ketiadaan prosedur backup dan recovery yang memadai. Hasil analisis menunjukkan bahwa 78% kasus kebocoran data yang diteliti disebabkan oleh kelemahan pada lapisan desain database, bukan semata-mata dari serangan eksternal. Penelitian ini menyimpulkan bahwa pendekatan Security by Design dalam perancangan database merupakan langkah fundamental untuk melindungi aset data organisasi dan menjaga kepercayaan pengguna. Implikasi praktis dari penelitian ini mencakup rekomendasi penerapan framework database security yang komprehensif mulai dari tahap perencanaan, implementasi, hingga pemeliharaan sistem.

FINANCIAL PERFORMANCE ANALYSIS AT PT. ASKRINDO

Fitriyani
Abstract: This study aims to analyze the financial performance of PT. Askrindo with a focus on liquidity and solvency ratios. Insurance companies play a crucial role in providing services to address future risks. The performance of&#8230; f these financial companies is evaluated using financial statements consisting of balance sheets and income statements. Liquidity and solvency ratios were chosen as the primary analytical tools in this study. The analysis results indicate that PT. Askrindo has good liquidity performance, where current assets can adequately cover current liabilities. The liquidity ratio during the period 2019 to 2022 showed a positive increase, reaching an average of 297% in 2022. However, there was a decline in the solvency ratio, especially in the debt-to-equity ratio, which decreased from an average of 1.05% in 2019 to 0.78% in 2022. This situation can affect the company's ability to bear high risks, especially due to high premiums. Therefore, PT. Askrindo needs to take steps to increase capital and ensure efficient use of assets to strengthen its overall financial position. In conclusion, although PT. Askrindo has good liquidity performance, so the company needs to increase capital and improve its solvency ratio. This is expected to increase creditor and investor confidence and strengthen the company's ability to face future risks.

Tinjauan Hukum Administrasi Negara Terhadap Efektivitas Pemungutan Retribusi Sampah Berdasarkan Perda Bangkalan No. 1 Tahun 2024

Fitron, Dimas Fian Wahyu Mahardika
Abstract: AbstrakPenelitian ini bertujuan mengkaji efektivitas pemungutan retribusi pelayanan persampahan di Kabupaten Bangkalan pasca berlakunya Peraturan Daerah Kabupaten Bangkalan Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi&#8230; ribusi Daerah. Melalui pendekatan Hukum Administrasi Negara, kajian ini membedah keabsahan wewenang, instrumen yuridis, dan hambatan operasional Dinas Lingkungan Hidup Kabupaten Bangkalan. Analisis dilakukan dengan menerapkan teori kewenangan Philipus M. Hadjon, teori instrumen pemerintahan Ridwan HR, serta teori efektivitas hukum Soerjono Soekanto. Hasil penelitian mengungkapkan bahwa rencana penerapan retribusi sampah bagi dapur Program Makan Bergizi Gratis sebesar dua ratus ribu rupiah per bulan berdasarkan Peraturan Daerah Nomor 3 Tahun 2024 dan Peraturan Bupati Nomor 9 Tahun 2025 belum berjalan efektif. Tingkat kepatuhan wajib retribusi sangat rendah karena hanya sekitar dua puluh pelaksana yang melakukan pembayaran. Penyebab utama meliputi ketidakjelasan skema pelayanan akibat tarif yang tidak mencakup biaya pengangkutan sampah, kelumpuhan infrastruktur di Tempat Pemrosesan Akhir Buluh, dan lemahnya penegakan sanksi administratif oleh aparat pemungut. Situasi ini memicu tindakan kedinasan non-prosedural serta konflik sosial-ekologis dengan masyarakat desa setempat. Guna menyelesaikan permasalahan tersebut, diperlukan klarifikasi skema pelayanan yang mencakup seluruh komponen biaya, rehabilitasi infrastruktur pemrosesan sampah, serta penguatan penegakan sanksi administratif untuk meningkatkan kepatuhan dan efektivitas pemungutan retribusi. Kata Kunci: Hukum Administrasi Negara; Retribusi Sampah; Efektivitas Hukum; Kabupaten Bangkalan. AbstractThis study aims to examine the effectiveness of waste service retribution collection in Bangkalan Regency following the enactment of Bangkalan Regency Regional Regulation Number 1 of 2024 concerning Regional Taxes and Retributions. Using an Administrative Law approach, this research analyzes the legitimacy of authority, juridical instruments, and operational obstacles faced by the Environmental Agency of Bangkalan Regency. The analysis applies Philipus M. Hadjon’s theory of authority, Ridwan HR’s theory of government instruments, and Soerjono Soekanto’s theory of legal effectiveness. The findings reveal that the planned implementation of a waste retribution fee of two hundred thousand rupiah per month for kitchens under the Free Nutritious Meals Program (Program Makan Bergizi Gratis), based on Regional Regulation Number 3 of 2024 and Regent Regulation Number 9 of 2025, has not been effective. The level of compliance among retribution payers remains very low, with only approximately twenty operators making payments. The main causes include unclear service schemes due to tariffs that do not cover waste transportation costs, the dysfunction of infrastructure at the Buluh Final Processing Site (Tempat Pemrosesan Akhir Buluh), and weak enforcement of administrative sanctions by collection officers. This situation has triggered non-procedural administrative actions and socio-ecological conflicts with local village communities. To address these issues, it is necessary to clarify the service scheme to include all cost components, rehabilitate waste processing infrastructure, and strengthen the enforcement of administrative sanctions in order to improve compliance and the overall effectiveness of retribution collection. Keywords: Administrative Law; Waste Retribution; Legal Effectiveness; Bangkalan Regency.