Abstract:This study aims to understand the level of customer satisfaction with the product quality, service, and location at Galu Resto. Located in Wawotobi, Southeast Sulawesi, Galu Resto combines a natural concept with local architecture,…
chitecture, rice field views, and regional cuisine as key attractions for its customers. This study used a qualitative approach, using direct interviews and field observations. The results indicate that customer satisfaction is determined by several key factors: quality products made from fresh ingredients, friendly and responsive service, and a strategic location that creates an emotionally comfortable atmosphere. The research findings indicate that these three factors work synergistically, creating a dining experience that is not only functionally satisfying but also strengthens the emotional and cultural aspects of customers. Thus, Galu Resto is able to provide added value through an approach that combines local culture and a natural setting. This research is expected to provide a reference for the development of local culinary businesses with a model based on experience and cultural values.
Abstract:This study aims to analyze the influence of locus of control and independence on the performance of internal auditors at the Regional Inspectorate of Bone Bolango Regency. This research employs a quantitative approach with…
th a causal research design. The population and sample consist of 38 internal auditors, using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS software. The results show that partially, locus of control does not have a significant effect on internal auditor performance, while independence has a positive and significant effect. Simultaneously, locus of control and independence significantly influence internal auditor performance. The coefficient of determination indicates that 55.1% of the variation in internal auditor performance can be explained by locus of control and independence, while the remaining 44.9% is influenced by other factors outside the research model. These findings indicate that internal auditor performance is more strongly influenced by professional factors such as independence than by psychological factors such as locus of control. Therefore, efforts to improve internal auditor performance should focus on strengthening auditor independence to ensure objective and professional audit practices.
Abstract:The problem in this study stems from the ASN of the Public Welfare Section not having direct access, so that it affects the implementation of the main tasks and functions. In addition, there is a lack of professional personnel…
sonnel in the field of Public Welfare in carrying out Duties and Functions and ASN has not been able to optimally read the interests of the community to obtain the priority in the field of Public Welfare that is expected. The purpose of the study is to describe and analyze the performance of ASN of the Public Welfare Section of the Regional Secretariat of Singkawang City in carrying out Duties and Functions. This study uses a descriptive research type with a qualitative approach. The results of this study indicate that the Performance of ASN of the Public Welfare Section has not been in accordance with expectations, this can be seen from the aspect of the quality of ASN performance which is not optimal, the level of consistency of program policies is not in accordance with its duties and functions. From the aspect of the quantity of ASN performance, it has not achieved results according to expectations and from the aspect of the time for completing ASN work, it can be seen that the availability of time in implementing program activities is still relatively lacking. As a suggestion or recommendation, namely to realize the quality, quantity and working time of ASN, it is necessary to understand the vision and mission and objectives of the People's Welfare Section, by socializing the vision, mission and objectives of the organization to all existing ASNs, both through staff meetings, discussions and in informal meetings and to increase the quantity of ASN work in carrying out tasks and functions, it is necessary to increase the number of ASNs with the expertise needed to implement program activities in the field of People's Welfare.
Abstract:This study aims to develop a technically compliant and economically feasible design for a Restricted Security Area (RSA) perimeter fence surrounding Substation 7, the Chiller facility, and the Ground Water Tank (GWT) at…
Kertajati International Airport. These facilities constitute critical operational infrastructure supporting electricity distribution, terminal cooling systems, and water supply, including fire suppression reserves. Field observations identified the absence of a regulation-compliant perimeter protection system, exposing the utility cluster to unauthorized access and operational risk. The research employed a quantitative descriptive–analytical approach integrating field measurement, engineering design modeling, volume computation, and cost estimation based on the 2024 Majalengka Regional Standard Unit Price. Technical evaluation referred to national aviation security regulations and ICAO Annex 17 principles. A BRC (British Reinforced Concrete) fence system with a total height of 3.20 meters (2.40 m fence body and 0.80 m concertina wire) was proposed. The structural configuration includes reinforced concrete isolated footings, tie beams (sloof), and a bottom plinth beam to ensure lateral stability and anti-climb resistance. The total perimeter length of 313.74 meters ensures complete enclosure of the critical facilities. The estimated total project cost amounts to IDR 509,553,000.00, including VAT. The results demonstrate that the proposed design is structurally reliable, regulation-compliant, and economically justified within a risk mitigation framework. The study contributes a replicable engineering and financial planning model for strengthening airport critical infrastructure protection and enhancing long-term operational resilience.
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:This article examines the role of environmental law as a key instrument in sustainable tourism development in South Lampung Regency. Tourism significantly contributes to regional economic growth through increased investment,…
ent, employment opportunities, and community welfare. However, the development of this sector is often accompanied by environmental degradation due to weak ecologically sound management. This research uses normative legal methods with legislative, conceptual, and comparative legal approaches to analyze the role of environmental law as an instrument for realizing sustainable tourism in South Lampung.
The research method used in this study is a qualitative approach with a library research method with a normative legal approach. This research is qualitative normative, which emphasizes the analysis of legal norms. Data collection techniques are carried out through documentation analysis by identifying, reviewing, and interpreting legal sources, relevant literature, legal sources used include, Books, Law Number 32 of 2009 concerning environmental protection and management, Law Number 10 of 2009 concerning Tourism, and Government Regulation Number 27 of 2012 concerning Environmental Permits. Then a descriptive-analytical and thematic analysis is carried out, by grouping data into main themes and then drawing conclusions from a general to specific problem, in this case regarding Environmental Law as an Instrument for Realizing Sustainable Tourism in South Lampung.
The results of this study indicate that environmental law plays a fundamental role as a controlling instrument in realizing sustainable tourism in South Lampung Regency. Through the implementation of legal instruments such as environmental impact analysis (EIA), environmental permits, the precautionary principle, and the enforcement of legal sanctions, tourism activities can be directed to prevent ecosystem damage.
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:This study aims to analyze the effects of Work Culture, Competence, and Career Development on Employee Performance through Compensation at PT Pelindo Regional 2 North Jakarta. The research employs a quantitative and descriptive…
riptive approach. The sampling technique used is probability sampling with a simple random sampling method, involving 241 respondents. The analytical tool applied in this study is Partial Least Squares–Structural Equation Modeling (PLS-SEM) version 4.0. The results of the study can be summarized as follows: (1) Work culture has a positive effect on compensation with a path coefficient of 0.195; (2) Competence has a positive effect on compensation with a path coefficient of 0.110; (3) Career development has the strongest positive effect on compensation with a path coefficient of 0.532; (4) Work culture has a negative effect on employee performance with a path coefficient of –0.066; (5) Competence has a positive effect on employee performance with a path coefficient of 0.060; (6) Career development has a negative effect on employee performance with a path coefficient of –0.204; (7) Compensation has a positive and the most dominant effect on employee performance with a path coefficient of 0.764; (8) Work culture has a positive indirect effect on employee performance through compensation with a path coefficient of 0.149; (9) Competence has a positive indirect effect on employee performance through compensation with a path coefficient of 0.084; and (10) Career development has the strongest indirect effect on employee performance through compensation with a path coefficient of 0.406. Based on these findings, it is recommended that the management of PT Pelindo Regional 2 prioritize a fair and performance-based compensation system, as it has been proven to be the most dominant factor in improving employee performance. Furthermore, career development and competence enhancement should be accompanied by proportional rewards and welfare improvements to ensure productive outcomes and encourage optimal employee contributions.
Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting…
often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.