Abstract:This study aims to analyze the role of internal audit in enhancing the integrity of regional financial reports at the Gorontalo Provincial Inspectorate. The research employed a descriptive qualitative method, collecting…
data through in-depth interviews, observations, and document studies. The results indicate that internal audit plays a significant role through assurance, consultative, and risk-based supervisory functions, including regular audits, OPD financial report reviews, technical assistance, probity audits, and investigative audits. However, supervisory effectiveness is constrained by limited authority, resources, and OPD commitment. To overcome these challenges, the Inspectorate implements strategies such as utilizing information technology, improving coordination with OPDs, monitoring follow-up on audit recommendations, and ensuring auditor independence. These findings demonstrate that internal audit contributes to increased accountability and prevention of financial irregularities. The study offers practical implications for enhancing auditor capacity and OPD coordination, as well as recommendations for future research to broaden the scope of informants.
Abstract:The rapid growth of Indonesia’s coffee industry has intensified competition among micro, small, and medium enterprises (MSMEs), particularly street coffee businesses that rely on simple concepts, affordability, and accessibility.…
essibility. This study aims to analyze branding and digital promotion strategies implemented by street coffee MSMEs in Kotabumi, North Lampung, to enhance sales competitiveness. A qualitative case study approach was employed. Data were collected through in-depth interviews with business owners and employees, direct observation, and documentation of digital promotional activities on social media platforms. Data were analyzed using the Miles and Huberman interactive model, comprising data reduction, data display, and conclusion drawing. The findings reveal that branding strategies were implemented through brand identity development, including business name, logo, color consistency, booth design, and product differentiation. Digital promotion strategies mainly utilized Instagram, TikTok, and WhatsApp Business through product photos, coffee-making videos, and promotional content. These strategies positively impacted market reach, customer acquisition, and sales stability. However, several constraints were identified, such as limited resources, inconsistent visual identity, and suboptimal content management. This study concludes that consistent branding and planned digital promotion are essential to strengthening competitiveness and ensuring the sustainability of street coffee MSMEs.
Abstract:The authority of local governments in environmental protection, management, and law enforcement is exercised within the framework of regional autonomy in Indonesia. Under Law Number 23 of 2014 and Law Number 32 of 2009,…
environmental affairs have been decentralized as mandatory governmental functions under the authority of provincial and regency/municipal governments. This study employs a normative juridical research method, utilizing secondary data in the form of statutory regulations and legal literature. The findings indicate that regional autonomy provides local governments with greater capacity to understand and respond to the objective environmental conditions of their respective regions. Environmental law enforcement is implemented through administrative sanctions, criminal sanctions, and civil liability based on the principle of strict liability. The role of local governments is therefore crucial in ensuring the sustainability of environmental functions and in safeguarding community welfare through effective environmental governance.
Abstract:Food waste in buffet services in the tourism sector is a strategic issue that has significant impacts on environmental, economic, and social aspects, especially in the context of efforts to achieve sustainable tourism. This…
his study aims to analyze in-depth strategies for preventing food waste in buffet services by highlighting operational practices, guest behavior, and managerial policies implemented in the field. The research approach uses qualitative methods with data collection techniques through direct observation, in-depth interviews with hotel managers and staff, and documentation studies related to the food production and serving processes. The research results indicate that the most effective food waste prevention strategies include ongoing guest education on responsible consumption behavior, the implementation of flexible and adaptive portion sizes tailored to guest needs, and staff capacity building through training on food management and waste mitigation. Furthermore, strengthening coordination between the kitchen, restaurant service, and management is also crucial in ensuring optimal strategy implementation.
These findings provide practical and academic contributions to the tourism industry by offering recommendations that can serve as a basis for developing more efficient and sustainable policies and operational practices, thereby reducing the negative impact of food waste while improving the quality of buffet service.
Abstract:This study aims to analyze the effectiveness of fulfilling children’s rights to maintenance after divorce at the Sibuhuan Religious Court by examining the legal foundations, the implementation of court decisions, and the…
he obstacles in their enforcement. This research employs a qualitative juridical-empirical approach through the analysis of statutory regulations, legal literature, and relevant court practices. The findings indicate that although fathers’ obligations to provide child maintenance are clearly regulated under both Islamic law and Indonesian positive law, their implementation in practice remains inadequate. The main obstacles include low legal awareness among the parties, economic constraints, weak mechanisms for monitoring the execution of court decisions, and institutional limitations within the Religious Court in ensuring continuous compliance. This study emphasizes that the effectiveness of child protection cannot rely solely on judicial rulings but requires strengthening institutional mechanisms, optimizing the role of mediation, and increasing public legal awareness. Therefore, fulfilling child maintenance rights after divorce should be positioned as an integral part of realizing substantive justice and protecting the best interests of the child.
Abstract:The increasing complexity and uncertainty of the organizational environment demands a management system capable of anticipating various risks in a structured manner. Enterprise Risk Management (ERM) is a comprehensive approach…
proach to managing organizational risk, but its implementation often fails to run optimally without the support of strong corporate governance. This study aims to examine the role of corporate governance in strengthening organizational risk management through a systematic literature review. The research method used is a Systematic Literature Review (SLR) of relevant national and international journals. The results of the study indicate that corporate governance plays a strategic role in ensuring the effectiveness of ERM implementation through oversight mechanisms, clarity of responsibilities, and the integration of risk into strategic decision-making. This study provides a conceptual contribution by presenting a synthesis of the literature on the relationship between governance and risk management as a basis for developing more transparent and accountable organizational practices.
Abstract:The principle of legality is a fundamental concept in the Indonesian criminal justice system, ensuring legal certainty and the protection of human rights from arbitrary criminal punishment. However, the rapid development…
of modern crimes often leads to legal gaps or vague norms that require judges to conduct judicial law-finding (rechtsvinding) when resolving criminal cases. This research aims to analyze the position of the principle of legality as a legal limit to judicial authority and examine how far judicial law-finding can be carried out without violating the essential principles of criminal law. This study employs a normative legal research method with a statute approach, conceptual approach, case approach, and historical approach. The results demonstrate that the principle of legality plays a crucial role in restricting judicial interpretation to prevent the creation of new offenses that may harm defendants and to ensure punishment can only be imposed based on pre-existing laws. Nonetheless, judicial law-finding remains necessary to address contemporary crimes that are not yet regulated under statutory law. Therefore, a proportional balance between legal certainty and substantive justice is required so that the principle of legality and judicial law-finding can work synergistically within Indonesia’s criminal justice system.
Abstract:This study analyzes the strategies for internalizing cultural values at MAN 2 Kota Mataram and their contribution to educational quality. The study is based on the strategic role of madrasahs in integrating religious, academic,…
ademic, and social dimensions as a response to globalization and character crises. A descriptive qualitative method was applied, using in-depth interviews, participatory observation, and documentation, analyzed through the Miles, Huberman, and Saldaña model. The findings reveal that religious values are reinforced through routine religious activities, discipline is enhanced by school regulations and digital attendance systems, academic culture is promoted through advanced classes and competitions, and social responsibility is cultivated through community service programs. Visionary leadership of the principal was found to be the dominant factor ensuring the consistency of these implementations. The study concludes that internalizing madrasah cultural values fosters positive habitus, enhances educational quality, and provides a replicable model for other institutions. Its contribution lies in strengthening the literature on Islamic education management by offering an integrative, culture-based approach to quality development.
Abstract:This study examines the ethical and pedagogical implications of deep learning integration in fourth-grade classrooms at SDN 100801 Pasar Sempurna, Indonesia. Through classroom observations, semi-structured interviews with…
h teachers, and document analysis, the research found that deep learning applications significantly improved student engagement and individualized learning outcomes. However, ethical concerns emerged regarding data privacy, unequal access to digital tools, and limited teacher preparedness. Teachers expressed uncertainty in balancing technological autonomy with moral and pedagogical control. The study concludes that while deep learning supports more adaptive and inclusive learning environments, its ethical implementation remains constrained by insufficient institutional policies and digital literacy. Strengthening teacher competence and establishing transparent ethical frameworks are crucial for ensuring responsible AI integration in primary education. These findings provide practical insights into balancing innovation and ethics in early educational contexts.
Abstract:PT Telkom Indonesia, as the largest telecommunications company in Indonesia, has implemented Jira within its Digital Business and Technology Division as a primary project management tool to support collaboration, task organization,…
ganization, and project monitoring. This study focuses on three key independent variables individual competence, organizational culture, and training and development which are considered essential elements in improving human resource quality. These factors directly influence team capability as a mediating variable, which in turn affects employee performance as the dependent variable. The research was conducted through a survey of 146 respondents from the Digital Business and Technology Division of PT Telkom Indonesia. The findings are expected to provide strategic insights for optimizing the use of project management tools to enhance employee performance, ensuring that their implementation aligns with team characteristics, organizational culture, and technical readiness.