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 systematic literature review examined 40 high-quality empirical studies to synthesize evidence regarding how talent management, continuous improvement, and performance appraisal influence employee productivity across…
s organizational contexts. The findings reveal that talent management creates direct and moderated effects on employee productivity through organizational culture and employee involvement mechanisms. Continuous improvement methodologies, including Lean Six Sigma approaches, yield simultaneous improvements in both productivity and quality outcomes, with demonstrated effectiveness in service-oriented sectors. Performance appraisal systems enhance employee productivity through clarified performance expectations, developmental feedback, and strengthened accountability mechanisms. A critical finding is that integrating these three human resource management domains produces synergistic effects that exceed the sum of isolated interventions, demonstrating multiplicative rather than additive productivity gains through mutually reinforcing mechanisms. The 40 included studies employed balanced methodological approaches including quantitative surveys, structural equation modeling, qualitative investigations, and empirical case studies, with 65% published in 2024-2025 reflecting contemporary human resource management practices. This systematic evidence synthesis establishes that veterinary clinics implementing comprehensive integrated approaches addressing talent management, continuous improvement, and performance appraisal simultaneously would achieve superior productivity outcomes while addressing the profession's unique emotional labor demands and animal welfare responsibilities.
Abstract:This study examines the relationship between financial literacy, fintech usage, and digital shopping behavior among Generation Z university students in Indonesia, as well as the mediating role of fintech usage in this relationship.…
lationship. Data were collected from student respondents using purposive sampling and analyzed with path analysis. The results indicate that financial literacy significantly increases fintech usage, and fintech usage positively influences digital shopping behavior. The direct effect of financial literacy on digital shopping behavior becomes insignificant when fintech usage is included in the model, indicating that fintech usage fully mediates this relationship. These findings suggest that financial literacy encourages students to be more active in using fintech, and it is the intensity of fintech usage that drives their digital shopping behavior. This study highlights the importance of strengthening financial literacy and understanding financial technology to foster healthy financial behavior among students.
Abstract:Small and Medium Enterprises (SMEs) play a crucial role in strengthening local and national economies, particularly in developing countries such as Indonesia. Increasing market competition, digital transformation, and changing…
anging consumer preferences have forced SMEs to continuously develop competitive strategies in order to survive and grow sustainably. This study aims to analyze a competitive advantage strategy based on product differentiation implemented by Roti Kaisar, a bakery micro-enterprise located in Kemiling District, Bandar Lampung. Using a descriptive qualitative approach, data were collected through in-depth interviews, direct observation, and documentation. SWOT analysis was employed to identify internal strengths and weaknesses as well as external opportunities and threats affecting business competitiveness. The findings reveal that Roti Kaisar’s competitive advantage is driven by consistent product quality, independent production processes, diverse product variations, and strong customer loyalty. However, the enterprise also faces challenges such as limited production capacity, suboptimal digital marketing, and fluctuating raw material prices. The results indicate that product differentiation strategies—supported by innovation, improved packaging, digital marketing utilization, and local brand strengthening are effective in enhancing competitive positioning and supporting sustainable business growth for bakery MSMEs.
Abstract:Branding has emerged as a strategic asset for micro and small enterprises (MSEs) to enhance competitiveness in increasingly saturated markets. This study investigates the role of branding strategies in strengthening the…
competitive advantage of a micro-scale coffee shop in Indonesia, namely 360 Coffee. Employing a qualitative descriptive approach, data were collected through in-depth interviews, observations, and document analysis involving business owners, employees, and customers. The findings reveal that brand identity consistency, emotional engagement with consumers, product differentiation, and service experience significantly contribute to customer loyalty and market positioning. However, the study also identifies challenges related to limited strategic branding planning, constrained resources, and suboptimal digital branding utilization. These findings support previous studies emphasizing that effective branding enables MSEs to create perceived value beyond functional attributes (Kotler & Keller, 2016; Wijoyo et al., 2021). This research contributes to the literature on small business branding by providing empirical evidence from a local coffee enterprise and offers practical insights for MSE owners seeking sustainable competitive advantage.
Abstract:This study investigates the tensile uplift capacity of screw piles in clay soil as an alternative anchoring system for slope stabilization in cohesive ground conditions. The research aims to address the limited availability…
ity of empirical field data on screw-pile behavior under repeated loading and to evaluate the agreement between theoretical predictions and actual in situ responses. The methodology employs an experimental approach through in situ testing with screw-pile diameters of 10 cm, 15 cm, and 20 cm, and embedment depths ranging from 0.6 m to 1.0 m. The tests were conducted under both static and repeated tensile loading using a hydraulic jack system, accompanied by vertical deformation measurements to establish load–displacement curves. Theoretical capacity was calculated using a limit equilibrium approach for comparison with experimental results. The findings reveal a nonlinear load–displacement response, characterized by initial stiffness followed by progressive deformation into the post-yield stage. At a maximum load of 2.858 tons, deformation increased with diameter, from 5.10 cm (10 cm) to 8.49 cm (20 cm). Under repeated loading, failure occurred at a lower load of approximately 1.6 tons with a maximum deformation of 1.648 cm, indicating potential capacity degradation due to cyclic loading. The comparison between theoretical and field results shows significant deviations, with analytical predictions generally underestimating the in situ capacity. This highlights the limitations of simplified models that do not fully account for shaft adhesion, installation disturbance, soil heterogeneity, pore-water pressure effects, and cyclic degradation. Overall, this study contributes valuable field pull-out test data for screw piles in clay under repeated loading, emphasizing the need for design calibration based on full-scale testing for slope stabilization applications. The results also suggest opportunities for further research involving long-term monitoring and advanced modeling of cyclic degradation.
Abstract:This study explores the role of brand image, price, promotion, and distribution channels in shaping consumer purchasing decisions for domestically produced industrial LED lighting products. A quantitative research approach…
ch was employed using a survey method, with data analyzed through multiple linear regression. The findings indicate that the proposed model is statistically significant, demonstrating that all marketing mix elements jointly influence purchasing decisions. Each variable also shows a positive and significant individual effect, with distribution channels emerging as the most influential factor in driving consumer decisions. This suggests that ease of access, product availability, and effective distribution play a critical role in the adoption of industrial LED products. The novelty of this research lies in empirically integrating marketing mix factors within the context of domestically manufactured LED products, an area that has received limited scholarly attention. The study offers practical implications for manufacturers, emphasizing the importance of strengthening distribution strategies and aligning pricing and promotional efforts to enhance consumer purchasing decisions
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 examines strategies for integrating spiritual values and character education based on local wisdom in East Nusa Tenggara (NTT), Indonesia. NTT has a unique socio-cultural characteristic in which Christian and…
Catholic values have been deeply inculturated into indigenous traditions and customary practices. This qualitative research aims to formulate a model of character education that remains firmly rooted in local cultural foundations (indigenous knowledge) rather than being detached from them. The findings indicate that local concepts such as Moat Gede (Sikka), Suu/Woe (Ngada/Ende), and Loke Nggerang (Manggarai) can function as effective instruments for cultivating noble moral character. The study concludes that the formation of youth character in NTT will achieve optimal outcomes when educational institutions are able to carry out a meaningful “reconciliation” between religious dogma, the formal curriculum, and customary ethical values.
Abstract:This study applied a Systematic Literature Review (SLR) to identify, appraise, and synthesize open-access empirical evidence on inclusive care models in elderly healthcare. The review followed PRISMA 2020 and searched PubMed,…
bMed, Scopus, Web of Science, DOAJ, and Google Scholar for studies published between 2015 and 2025. Eligible articles were original research (quantitative, qualitative, or mixed methods) focusing on service delivery or care models for older adults and explicitly addressing inclusivity, integration, person-centeredness, or collaborative care, with full-text availability in English or Indonesian. From 1,280 records, 1,010 unique articles were screened, 80 full texts were assessed, and 10 studies were included in the final synthesis. Across studies, inclusive elderly care was most consistently implemented through integrated, person-centred, team-based delivery combining comprehensive assessment, individualized care planning, coordinated follow-up, and cross-sector collaboration. Stronger benefits were typically observed among frail older adults when care intensity was aligned with comlplex needs by risk stratification and case management. Mental health integration emerged as a critical component for community-dwelling older adults, supporting the integration of psychological care into routine elderly healthcare pathways rather than parallel programs. Evidence from institutional settings indicated that partnership-based models involving nurses, caregivers, and older adults can improve functional outcomes. Overall, the findings support scaling integrated community and institutional partnership approaches, while future research should strengthen reporting on implementation fidelity, equity impacts, and cost-effectiveness to guide sustainable adoption of inclusive, gerontic-friendly care models.