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 scientific background regarding the case of gratuity in Indonesia, in terms of juridical violations under Articles 12A, 12B, and 12C of Law Number 31 of 1999, in conjunction with Law Number 20 of 2001 concerning the…
Eradication of Corruption Crimes, has caused poverty across various aspects of people’s lives. In addition, efforts to eradicate the crime of gratuity need to be supported by professional human resources and the enforcement of legal sanctions to foster personal awareness of anti-corruption. Based on the description above, the problem formulation is focused on: 1) Why is the integrity of state officials needed in eradicating graft cases? 2) What is the relationship between the philosophical study of the integrity of state officials in the case of gratuities? 3) What is the legal purpose of the integrity of state officials in the case of gratuities? The purpose of this study is to analyze the integrity of state officials in eradicating cases of gratuity. The approach method in this study is a normative juridical approach. The types of legal materials used are primary, secondary, and tertiary. The analysis technique used is qualitative descriptive. The results of the study are the eradication of gratuities in Indonesia, namely unlawful acts (corruption) by state officials/employees, receiving bribes (gratuities) from corporations or related parties, abuse of authority, and the practice of collusion with fictitious projects offering a 50%:50% profit split with contractors. This research novelty concludes that gratuities are unlawful acts by state officials who must be audited their salary financial data and even their family’s financial data through the Annual Personal Tax Payment Letter in accordance with the Regulation in Lieu of Law Number 1 of 2017 and reported to the Financial Audit Agency and the Financial Transaction Analysis Reporting Center in accordance with the Law of the Republic of Indonesia Number 8 of 2010.
Abstract:The increasing intensity of competition in the culinary business sector of Micro, Small, and Medium Enterprises (MSMEs), particularly in snack food products such as JNC Cookies, necessitates the implementation of effective…
ve digital promotion strategies to expand market reach and improve sales performance. Changes in consumer behavior that increasingly rely on digital platforms to obtain information, evaluate purchasing decisions, and interact with brands have made adaptation to digital marketing an unavoidable requirement. Therefore, this study aims to analyze the planning, implementation, and effectiveness of digital promotion strategies through the utilization of digital advertising (paid advertising), endorsements, and social media campaigns in enhancing brand awareness and consumers’ purchase intention toward JNC Cookies. This study employs a descriptive qualitative approach, with data collection techniques including in-depth interviews, observation of social media activities, and analysis of the performance of implemented digital marketing campaigns. In addition, several supporting indicators were measured, such as content reach, engagement rate, consumer interactions, and changes in sales volume during the campaign period. The collected data were subsequently analyzed to identify the relationship between digital promotional activities and consumer responses. The expected outcomes of this study include the formulation of an applicable digital promotion strategy model for food-sector MSMEs, recommendations for the development of sustainable social media campaigns, and the mapping of the roles of endorsements and digital advertising in strengthening the brand positioning of JNC Cookies. The findings of this study are expected to provide practical contributions for MSME practitioners in optimizing the use of digital media as an effective, measurable, and consumer-oriented promotional tool.
Abstract:This study examines the implementation of character education at MTsN 3 Halmahera Utara through four focal values: religiosity, honesty, tolerance, and discipline. Using a qualitative naturalistic approach, data were collected…
lected from the head of the madrasah, teachers, and students through in depth interviews, participant observation, and documentation. The findings indicate that character education is organized as a whole school culture rather than a standalone program. Religiosity is strengthened through routinized worship practices that scaffold ethical conduct and self regulation. Honesty is fostered through teacher exemplarity, trust based learning situations, and clear behavioral norms related to academic integrity and everyday responsibility. Tolerance is cultivated as a relational practice through inclusive interaction norms and respect for differences in the school community. Discipline is reinforced through consistent routines, rule clarity, and guided accountability, though its internalization remains sensitive to family support and external influences. Overall, the study shows that coherent habituation, modeling, and institutional consistency are decisive for embedding character values in students’ daily behavior and for sustaining a constructive moral climate in the madrasah. The results suggest implications for school leadership, teacher development, and family engagement. Limitations include the single site design and scope, indicating the need for comparative and longitudinal studies.
Abstract:This study investigates the implementation of Islamic Education in fostering the character development of Islamic Education (PAI) teachers at SMP Negeri 2 Padangsidimpuan, Indonesia. Using a qualitative field study approach,…
ach, data were collected through observations, semi-structured interviews, and document analysis involving PAI teachers as primary participants. The findings indicate that Islamic Education contributes significantly to strengthening teachers’ religious discipline, moral integrity, sincerity, and professional ethics. Character development is reinforced through religious habituation, exemplary conduct, and institutional support. This study offers empirical insights into the role of Islamic Education in shaping teachers’ character and contributes to the broader discourse on teacher moral development in Islamic educational contexts.
Abstract:Appendicitis is an acute inflammatory condition of the appendix that requires prompt surgical intervention and comprehensive perioperative nursing care to prevent complications. This study aims to describe the application…
n of perioperative pain management in a patient with appendicitis at UPT RSUD Labuang Baji Makassar. A descriptive case study design is employed using a perioperative nursing care approach covering preoperative, intraoperative, and postoperative phases. The subject is a 44-year-old male patient diagnosed with appendicitis who undergoes appendectomy. Data are collected through interviews, observation, physical examination, and documentation, with pain assessed using the Numeric Rating Scale. Nursing interventions focus on non-pharmacological pain management, including deep breathing relaxation in the preoperative phase and Benson relaxation therapy in the postoperative phase. The results show a decrease in pain intensity and anxiety before surgery, effective control of intraoperative bleeding, and gradual reduction of postoperative pain accompanied by improved tissue integrity and patient knowledge. This case study demonstrates that appropriate non-pharmacological nursing interventions effectively support perioperative pain management and enhance patient recovery in appendicitis cases.
Abstract:This study aims to construct a conceptual model integrating value-based governance, value-based reputation, and the Sustainable Development Goals (SDGs) within the context of global Islamic banking. The research is motivated…
ated by the need to bridge Islamic ethical values with modern governance and sustainability paradigms that emphasize the balance between profitability, moral integrity, and social responsibility. Employing a systematic literature review and thematic synthesis through qualitative analysis, this study identifies, categorizes, and synthesizes key conceptual themes relevant to the research focus. The findings reveal that value-based governance serves as an ethical foundation that strengthens value-based reputation, while the latter functions as a catalyst for achieving sustainable development objectives. The synergy among these three elements produces a governance model that positions the principles of maqāṣid al-sharī‘ah as a normative framework for ethical, transparent, and sustainable Islamic financial practices. The primary contribution of this research lies in the simultaneous integration of the three major frameworks—value-based governance, value-based reputation, and SDGs—which enriches theoretical discourse on Islamic financial governance and provides strategic direction for the development of policy, sharia auditing, and sustainability reporting systems oriented toward ethical values and global welfare.
Abstract:Penelitian ini menyoroti krisis integritas kepemimpinan yang melanda Indonesia dan gereja, yang kerap dipengaruhi oleh adopsi model kepemimpinan sekuler yang pragmatis serta mengabaikan spiritualitas Alkitabiah. Walaupun…
keteladanan Yesus menjadi acuan utama, kajian teologis khusus tentang integritas spiritual kepemimpinan-Nya dalam Injil Matius masih terbatas. Tujuan penelitian ini adalah mendeskripsikan dan menganalisis integritas spiritual Yesus dalam Injil Matius serta menggali implikasinya bagi kepemimpinan Kristen di Indonesia, khususnya bagi guru Pendidikan Agama Kristen dan pemimpin gereja. Penelitian menggunakan metode kualitatif deskriptif dengan studi literatur serta eksegesis historis-gramatikal dan teologis terhadap Injil Matius. Hasil penelitian mendefinisikan integritas secara holistik sebagai kesatuan identitas diri, keaslian hidup, keberanian moral, kedekatan dengan Allah, dan kompetensi praktis. Integritas ini berakar pada relasi dengan Allah dan menuntut keselarasan antara perkataan, tindakan, serta kehendak-Nya. Kepemimpinan Kristen dipahami bukan sekadar kapasitas manusiawi atau posisi, melainkan panggilan ilahi yang menuntut visi rohani, integritas, dan pelayanan kasih. Empat kualifikasi integritas kepemimpinan Yesus yang ditemukan adalah: (1) Kepemimpinan melalui kehidupan doa yang tekun sebagai dasar ketergantungan total pada Allah dan ketaatan kepada kehendak-Nya; (2) Kepemimpinan sesuai tuntunan Roh Kudus sebagai sumber wibawa dan kuasa yang bersumber dari pengurapan ilahi; (3) kepemimpinan berdasarkan kebenaran firman Tuhan sebagai otoritas tertinggi, sumber kebenaran, inspirasi, hikmat, dan pendoman kehidpan; dan (4) kepemimpinan berkarakter ilahi yang nyata melalui kasih agape, kerendahan hati, belas kasihan, kejujuran, ketulusan, serta penolakan terhadap kemunafikan. Kesimpulannya, integritas kerohanian merupakan pilar fundamental yang menyatukan kedalaman spiritualitas dengan kredibilitas praktis, sekaligus memberikan kerangka teologis yang kokoh untuk membangun kepemimpinan Kristen yang otentik dan transformatif di tengah krisis integritas.
Abstract:Study This aiming For analyze inequality between law normative and practical its implementation in system Indonesian law , as well as to study the impact to justice social and awareness law citizens . This article also explores…
xplores the role of Citizenship Education in to form character critical , fair and conscious citizens law . In the research This the method used is approach qualitative descriptive with type studies library , relying on secondary data from literature academic , documents law , and reports institution independent . The results of the study show that inequality enforcement law due to low integrity institution justice , intervention power , and social bias to group vulnerable . The phenomenon of dualism of law causes law lost universal and changing nature become tool discriminatory power . Therefore that , Citizenship Education own position strategic in to plant mark justice , awareness law , and bias towards groups marginal , in order to create a more society fair and democratic .
Abstract:Character education is a fundamental aspect of shaping individuals with noble character. In Islam, the hadiths of Prophet Muhammad ﷺ contain numerous character values that serve as life guidelines, such as honesty, trustworthiness,…
stworthiness, patience, justice, and compassion. This article aims to examine the hadiths related to character education using thematic and contextual approaches. Employing a literature study method, this research collects, categorizes, and analyzes hadiths concerning noble character, then correlates them with the current socio-cultural context. The findings indicate that the values in hadiths are not only relevant for forming Muslim personalities during the Prophet’s time but are also highly applicable in addressing moral challenges in the modern era. The thematic approach aids in systematically summarizing moral messages, while the contextual approach enriches understanding of the original spirit of the teachings. This study recommends integrating hadith-based character values into education as part of an effort to build a generation with strong ethics and integrity.