Abstract:This study explores how the Salatiga City Government operationalizes principles of good governance and implements the Government Internal Control System (GICS), as reflected in the 2024 Local Government Financial Report–…
�� LKPD. The research also assesses how these mechanisms contribute to achieving Sustainable Development Goal (SDG) 16. Employing a descriptive qualitative approach, this study analyzes secondary data 2024 LKPD, performance accountability reports, and related internal control evaluations. This is complemented by triangulated insights from interviews with key government personnel. The findings reveal that Salatiga City has embedded core governance principles-transparency, accountability, and participatory engagement-within its financial reporting processes. The city's internal control system has reached Maturity Level 3 (Defined), indicating that control mechanisms are well-documented, institutionalized, and consistently applied. The use of digital reporting tools and community-based oversight further supports a culture of openness and accountability. The case of Salatiga City provides actionable insights for other local governments seeking to enhance financial governance. These practices directly support Indonesia's commitment to SDG 16, by fostering public trust and institutional integrity. This study adds to the emerging literature by integrating GICS analysis with local-level governance outcomes, not only to meet compliance standards but also to advance broader, effective, accountable, and inclusive development goals.
Abstract:The development of financial technology has encouraged the transformation of the digital payment system in Indonesia, one of which is through the implementation of the Quick Response Code Indonesian Standard (QRIS) developed…
oped by Bank Indonesia to integrate various QR code-based payment services. This payment system is expected to be able to improve transaction efficiency, speed up the payment process, and expand financial inclusion for Micro, Small, and Medium Enterprises (MSMEs). However, the adoption rate of digital payment technology in the MSME sector still faces various challenges, both related to technological aspects, user psychological factors, and the influence of the social environment. This study aims to systematically examine the influence of constructs in the Unified Theory of Acceptance and Use of Technology (UTAUT3) on the interest of MSMEs in using the QRIS payment system at Bank Syariah Indonesia with trust and perceived ease of use as mediation variables. The research method used is Systematic Literature Review (SLR) with the PRISMA approach to identify, select, and analyze relevant scientific articles in the 2020–2025 period. The literature search process produced 2,395 articles from a database of reputable scientific journals, then an elimination process was carried out based on inclusion and exclusion criteria so that 71 articles were obtained that were eligible for further analysis. The study stages were carried out systematically through the process of identification, screening, feasibility assessment, and determination of final articles. The results of the study show that the main constructs in the technology acceptance model such as performance expectancy, effort expectancy, social influence, and facilitating conditions have an important influence on interest in using digital payment technology. In addition, additional factors such as trust and perceived ease of use have been proven to act as mediating variables that strengthen the relationship between technology construct and the intention to use QRIS by MSME actors. Trust in system security and ease of use of technology are crucial factors in increasing user confidence in digital payment services, especially in the context of Islamic banking-based financial services. The findings of this study provide a theoretical contribution to the development of a digital payment technology acceptance model based on UTAUT3 and provide practical implications for financial institutions and regulators in increasing the adoption of QRIS among MSME actors. The next research is suggested to develop an empirical model with a quantitative approach to test the relationship between variables more comprehensively in the context of the digital economy in Indonesia.
Abstract:This study aims to develop and implement a sustainability reporting framework for Tulungrejo Village based on the Global Reporting Initiative (GRI) standards. Unlike evaluative studies, this research focuses on designing…
a village sustainability report that had not previously been available. The research process involved identifying sustainability issues, engaging stakeholders, and conducting a materiality analysis in accordance with GRI 3 to determine relevant topics. The selected material topics were then mapped into GRI 200 (economic), 300 (environmental), and 400 (social) standards, and compiled using the “with reference” approach. The findings indicate that village sustainability reporting can be implemented adaptively by selecting indicators that align with the village’s characteristics and capacity. This study proposes a GRI-based sustainability reporting framework that can serve as a practical guideline for village governments to enhance transparency and accountability in resource management.
Abstract:This study investigates factors driving purchase intention toward reject fashion products at factory outlets in Makassar, Indonesia. Reject products garments that fail manufacturer quality control standards but are sold…
legally at discounted prices represent an underexplored segment of circular fashion consumption. Drawing on the Theory of Planned Behavior and the Value-Based Adoption Model, this study tests a structural model in which four antecedents defect transparency, price perception, environmental consciousness, and store reputation influence purchase intention through the mediating role of perceived value. A quantitative survey was conducted with 250 consumers who visited factory outlets in Makassar. Data were analyzed using PLS-SEM via SmartPLS 4.0. Common Method Bias was confirmed absent using Harman's Single Factor Test and Full Collinearity VIF. Results indicate that all four antecedents positively influence perceived value, which strongly predicts purchase intention. Price perception is the dominant driver, followed by store reputation, environmental consciousness, and defect transparency. Perceived value fully mediates the effect of defect transparency and partially mediates the remaining three antecedents. These findings contribute to circular fashion consumer behavior literature and offer practical guidance for factory outlet operators in Eastern Indonesia.
Abstract:This study aims to analyze the influence of international prices, the rupiah–rupee exchange rate, non-tariff measures, and India’s import volume on the export value of Indonesian cloves to India. The research utilizes secondary…
s secondary data for the period 2015–2024. The analytical method employed is the Autoregressive Distributed Lag (ARDL) model to examine both short-run and long-run relationships, complemented by stationarity tests, cointegration tests, ECM estimation, and diagnostic and stability tests. The results show that international prices have a positive and significant effect on Indonesia’s clove export value, consistent with export-supply theory which states that higher global prices increase export incentives. The rupiah–rupee exchange rate displays a positive but insignificant relationship, indicating that exchange rate volatility is not sufficiently strong to influence changes in export value. Non-tariff measures, including SPS and TBT standards, are found to have a significant effect, reflecting the role of regulations in increasing compliance costs while simultaneously enhancing Indian consumer confidence in the quality of Indonesian cloves. India’s import volume also has a significant influence, showing that India’s domestic demand remains a major driver of Indonesia’s export value during the study period. This study is expected to provide insights for policymakers and industry players in strengthening trade strategies, particularly in enhancing the competitiveness of Indonesian clove exports through quality improvements, exchange rate stability, and compliance with non-tariff standards.
Abstract:This study develops a practical framework for evaluating AI-generated brand visuals in a marketing communication context. Using a qualitative case study of an Indonesian sustainable startup (I-NewBee), the research employs…
ys photo-elicitation interviews to compare consumer evaluations of brand assets generated by three text-to-image tools (Midjourney, Neural Love AI, and Leonardo AI). Twelve target-market participants assessed anonymized visual sets (A/B/C) produced under a standardized prompt structure, using a semi-structured protocol informed by attention-stage cues from the AISAS model. Expert input from a visual communication design practitioner was used to triangulate judgments on visual quality and brand fit. Data were analyzed through iterative coding and thematic synthesis to identify recurring evaluation dimensions and decision cues. The findings suggest that perceived brand fit is shaped by visual realism, compositional clarity, brand-consistent signals, and message interpretability, while prompt ambiguity and inconsistent visual cues reduce credibility. The paper contributes an actionable evaluation framework expressed as evaluation dimensions and prompt-design considerations for startups seeking to deploy generative AI responsibly in brand communication
Abstract:In an uncertain economic climate, a large global retailer used AI-powered spend intelligence to move $220 million from indirect operational costs toward high-impact R&D. In a difficult recession, this decisive step boosted…
ed revenue by 11%, demonstrating the transformative impact of effective capital management. This achievement contrasts with "spend blindness," where industry studies show most financial leaders struggle to link expenditure patterns to strategic growth outcomes and resort to reactive cost-cutting. This study addresses this crucial gap. A thorough mixed-methods approach including a global survey of 400 CFOs, longitudinal case studies of ten multinational organizations, and advanced predictive modeling substantiated a new paradigm. Research shows that companies that understand AI-driven spend orchestration develop 7.3% faster than competitors. This premium comes from a 37% improvement in the Growth Efficiency Ratio (GER), a critical statistic for translating savings into innovation, and 5.8 times more strategic investment opportunities than standard financial approaches allow. The Spend Intelligence Quotient (SIQ), a groundbreaking statistic that assesses financial agility through integrated spend monitoring, predictive analytics, and rapid capital reallocation, is key to this advantage. This paper introduces the empirically based Spend Orchestration Framework and the requirements for the 2025 AI Finance Stack to obtain SIQ >80, the empirically proven threshold for sustainable competitive advantage. The message is clear: finance chiefs must go beyond oversight. Today's CFO may use predictive contracting and algorithmic governance to turn spend data into strategic leverage, ensure resilience, and capture disproportionate value in.
Abstract:This study aims to test and analyze the influence of work compliance and work motivation on the work results of apparatus at the Makassar Regional Investment and One-Stop Integrated Services Office. The background of this…
s study is based on the importance of improving the performance of the apparatus in providing effective, responsive, and quality public services. Work compliance is seen as the attitude of the apparatus in obeying applicable rules, procedures, discipline, and work standards, while work motivation reflects the motivation, enthusiasm, and willingness of the apparatus to complete tasks. The population in this study is all apparatus in the agency, with a sample of 59 respondents. Data were collected through questionnaires and analyzed using multiple linear regression techniques with the help of SPSS software version 23.00. The results of the study show that work compliance has a positive and significant effect on the work results of the apparatus. This means that the higher the level of compliance of the apparatus with work rules and procedures, the better the work results achieved. Meanwhile, work encouragement has a positive but insignificant effect on the work results of the apparatus. These findings show that work motivation needs to be supported by a conducive work system, supervision, and organizational environment in order to be able to improve performance optimally. The implication is that agencies need to strengthen the culture of discipline and design a more targeted motivation strategy according to the needs of public service apparatus in a sustainable manner in the region
Abstract:This study aims to analyze the Income Statement of the Room Department at Harper Perintis Makassar By Aston Hotel in the 2020-2022 time span. The hospitality industry plays an important role in the tourism industry and the…
he economy of a region. The existence of hotels not only provides a significant economic impact through income and employment for local communities, but also has a social impact by improving living standards and social conditions. The results of this study indicate that although Harper Perintis Makassar By Aston Hotel offers various additional facilities such as swimming pools, restaurants, massage services, and others, room types such as Superior Room and Deluxe Room continue to contribute significant departmental profits. However, there was a decrease in the Room Department's profit and loss at the end of 2017 due to room renovations and new facilities, as well as in 2019 due to the impact of the COVID-19 pandemic which resulted in a decrease in guest visits. This study uses quantitative research methods with a positivism approach. Primary data was obtained from the financial statements of the Rooms Department of Harper Perintis Makassar By Aston Hotel for 2020-2022. Data collection techniques involved field research with observation, direct interviews, and documentation.
Abstract:This study aims to determine the financial performance of PT. Gudang Garam Tbk in terms of profitability ratio analysis for 2019-2022. The type of research used is descriptive quantitative. The data collection technique…
in this study uses documentation techniques in the form of balance sheets and income statements for 2018-2022. The profitability ratios used in this study include Gross Profit Margin (GPM), Net Profit Margin (NPM), Return on Assets (ROA), Return on Equity (ROE), and Earnings Per Share (EPS). The results showed that the financial performance of PT. Gudang Garam Tbk for the last four years has tended to be unfavorable, because the average value of the profitability ratio is below the expected standard of measurement. To overcome the problem of declining financial performance, PT. Gudang Garam Tbk must identify and control production and distribution costs more efficiently, develop appropriate pricing and sales strategies, manage accounts receivable properly, and be prudent in using loans with favorable interest rates to increase the company's net profit.