Abstract:The conclusion of this study indicates that the implementation of offensive and defensive strategies in the Sub-District Office has proceeded adequately. Evaluation of offensive strategy indicators, such as the approach…
among colleagues, shows a significant improvement. Although it is already quite good, further improvement is necessary, especially in terms of employees giving warnings to colleagues who violate rules. The family approach has also positively contributed to efforts to prevent bureaucratic pathologies. The weekly evaluations conducted by the section head with the team can be seen as a proactive step in maintaining performance quality. Although it is already quite good, there is a need for improvement to make these evaluations more effective in preventing and addressing violations. On the defensive strategy side, implementing mild sanctions in the form of written warnings has been effective. These sanctions are given to employees who violate rules, such as being absent without notice for 6 to 10 days. Moderate and severe sanctions have also been well implemented when needed, indicating readiness to respond to more serious violations. Overall, offensive and defensive strategies in the Sub-District Office of Pitumpanua are already quite good, but continuous improvement is needed to ensure their effectiveness in dealing with various situations and cases of bureaucratic pathologies in the future.
Abstract:This study aims to analyze the relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure…
enditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:This study aims to analyze the types of errors made by 11th grade students at SMAS Amir Hamzah Medan in solving geometric transformation problems involving translation, reflection, rotation, and dilation. The study employs…
ys a qualitative descriptive approach with a sample of 15 students selected based on high, medium, and low ability categories. Data were collected through essay tests and analyzed using Newman's Error Analysis, which consists of five stages of errors: reading, understanding, transformation, process skills, and writing the final answer. The analysis results indicate that the highest incidence of errors occurred in the understanding stage and process skills stage, each accounting for 36%. Transformation errors accounted for 21.33%, while reading and final answer writing errors were in the very low category, each at 9.33%. These findings indicate that students still face difficulties in understanding basic concepts and technical steps in geometric transformations. Based on these results, it is recommended that teachers implement systematic learning strategies such as Learning Therapy, emphasizing the understanding of prerequisite concepts, writing down known and asked information, and developing the habit of structuring and evaluating solution steps systematically to minimize similar errors in the future.
Abstract:The rapid advancement of digital technologies has fundamentally restructured the nature of work and transformed the roles, practices, and strategies of Human Resource Management (HRM). This article presents a systematic…
review of HRM challenges and opportunities within digital workplace environments, drawing on peer-reviewed literature published between 2015 and 2024. Five core dimensions of digital HRM transformation are examined: technology-based talent acquisition, remote and hybrid workforce management, continuous digital competency development, people analytics and data-driven decision-making, and the ethics of algorithmic management. The findings reveal that while digitalization enhances HR efficiency and organizational agility, it simultaneously introduces complex challenges related to employee well-being, digital equity, and data privacy. This article further proposes the Digital HRM Maturity Model as a conceptual framework offering organizations a structured pathway toward sustainable, human-centered digital transformation. Managerial implications and future research directions are discussed accordingly.
Abstract:This study aims to introduce and implement a visionary leadership style in the Pharmacy Installation of RSUD Soppeng as an effort to improve staff performance and rebuild staff trust. Visionary leadership emphasizes long-term…
-term vision, innovation, and the leader’s ability to inspire and motivate staff to work toward shared goals. The target of this activity was the staff of the Pharmacy Installation at RSUD Latemmamala, who experienced a decline in overall trust due to leadership perceived as lacking firmness in directing the team. The methods employed included direct observation through workplace interactions, interviews with the head and staff of the Pharmacy Installation, and direct observation of real working conditions within the hospital environment. The proposed activities consisted of obtaining permission to conduct the program, organizing workshops or socialization sessions on the application of visionary leadership to support improvements in pharmaceutical service quality, documenting all stages of the activity, and preparing a comprehensive report containing observations, analysis, constraints, and recommendations for future activities. Overall, the results indicate that visionary leadership is highly effective in a dynamic work environment such as the Pharmacy Installation of RSUD Soppeng. The findings reveal a strong relationship between the implementation of visionary leadership and improvements in staff discipline, responsibility, and professionalism. Thus, the leader’s ability to clearly communicate a shared vision and inspire subordinates is a key factor in building a solid pharmacy team that is adaptive to change and oriented toward improving the quality of patient services at RSUD Soppeng.
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…
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.
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…
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.
Abstract:Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner memiliki peran penting dalam mendukung aktivitas ekonomi masyarakat. Namun demikian, masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, terutama…
rutama terkait pencatatan transaksi, pemisahan keuangan usaha dan pribadi, serta penyusunan pembukuan sederhana. Kondisi tersebut juga ditemukan pada pelaku UMKM kuliner di Kelurahan Tanjung Anom. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan penyusunan pembukuan sederhana bagi pelaku UMKM kuliner. Program dilaksanakan dengan melibatkan 15 peserta melalui tahapan identifikasi kebutuhan, persiapan kegiatan, pelaksanaan pendampingan, dan evaluasi program. Metode yang digunakan meliputi penyuluhan, diskusi interaktif, simulasi kasus, praktik penyusunan buku kas harian, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya literasi keuangan, pencatatan transaksi, penyusunan buku kas sederhana, dan perhitungan laba usaha. Selain itu, peserta menunjukkan kemampuan yang lebih baik dalam melakukan pencatatan pemasukan dan pengeluaran secara sistematis. Program ini memberikan kontribusi positif terhadap peningkatan kapasitas pengelolaan keuangan UMKM sehingga dapat mendukung keberlanjutan dan pengembangan usaha pada masa mendatang.
Culinary Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic activities and community income generation. However, many business owners still face challenges in financial management, particularly in transaction recording, separating business and personal finances, and preparing simple bookkeeping records. Similar conditions were identified among culinary MSME owners in Tanjung Anom Village. This community service program aimed to improve financial literacy and simple bookkeeping skills among culinary MSME entrepreneurs. The program involved 15 participants and was implemented through four stages: needs assessment, program preparation, mentoring implementation, and evaluation. The methods included training sessions, interactive discussions, case simulations, daily cash book practices, and evaluation through pre-tests and post-tests. The results demonstrated significant improvements in participants’ understanding of financial literacy, transaction recording, simple bookkeeping preparation, and profit calculation. Participants also showed better capability in recording business income and expenses in a more systematic manner. The program contributed positively to strengthening the financial management capacity of culinary MSMEs and is expected to support business sustainability and future business growth
Abstract:Humans as social beings have 3 (three) basic needs which are often also called primary needs, namely clothing, food and shelter. The efforts made by the government cannot be separated from the state's goal of creating livable…
vable homes for its people as mandated by the 1945 Constitution, especially Article 28 H paragraph (1) which states that everyone has the right to live in physical and spiritual prosperity. The implementation of the Self-Help Housing Stimulus Assistance Program (BSPS) has not been optimal due to the lack of socialization, which has an impact on the lack of understanding of procedures/requirements, both administrative and technical. The driving factors in the implementation of the Self-Help Housing Stimulant Assistance Program (BSPS) consist of Strengths ( There is a legal umbrella for BSPS , Availability of funds from the APBN , Establishment of Central-Regional Coordination and Opportunities (The existence of a Technical Team from the Ministry, Availability of Companion Personnel, Companion Funds for field operations). Meanwhile, the Inhibiting Factors are the Existence of Weaknesses (Limited Socialization of the BSPS Program; Distribution of materials and materials, Minimal knowledge of recipients regarding accountability) and Threats or Obstacles (High rainfall during construction, Changes in policies regarding BSPS, Continuity of the BSPS program). The implementation of the Self-Help Housing Stimulus Assistance Program (BSPS) in the future will be carried out with an Aggressive Strategy , namely the Strategy of Using STRENGTHS by taking advantage of OPPORTUNITIES. Using Strengths, namely: There is a legal umbrella for BSPS , Availability of funds from the APBN , Establishment of Central-Regional Coordination by Utilizing Opportunities, namely: The existence of a Technical Team from the Ministry, Availability of Companion Personnel. Field operational Companion Funds. The government needs to improve public awareness of the Self-Help Housing Stimulus Assistance (BSPS) program to make it easier for potential recipients to understand. Likewise, local community conditions need to be adjusted to the technical requirements so that prospective BSPS recipients who do not yet have land titles in accordance with applicable regulations can simply obtain a Certificate of Land Title. The government can then facilitate the acquisition of land titles in accordance with statutory provisions.