Abstract:PT Angkasa Pura 1 (Persero) is an airport service company that earns revenue from Aeronautical and Non-Aeronautical services. In this study we will examine the implementation of an internal control system for trade receivables…
vables related to money deposited at PT Angkasa Pura 1 Manado Branch. To analyze this problem, we used a descriptive qualitative case study method, using primary and secondary data. The results show that the application of the Internal Control System to trade receivables is not in accordance with the AIS standard. Where, companies should tighten regulations regarding credit payments, and require additional documents for transfer payments. So that transfer errors from tenants can be quickly confirmed, and recording does not need to be done in the Custody Account. Also implementing Virtual Accounts in the future to facilitate transactions and recording in the future.
Abstract:This study aims to examine the managerial competencies of madrasah principals, their commitment to fostering stakeholder commitment, and the collective commitment of both principals and stakeholders to the quality of Madrasah…
rasah Aliyah. The usefulness of this research is to enrich the scientific paradigm in the field of Islamic Education Management, specifically in the study of Human Resource Management.This research is qualitative, employing interviews and observations as its methods. The research informants consist of madrasah principals and stakeholders, particularly educators and education staff at Madrasah Aliyah in Riau Province. Data collection techniques include interviews and observations, using data collection instruments as interview guidelines. The collected data is then analyzed.The findings of the study are as follows:(1) The planning conducted by the madrasah principal involves policy formulation through deliberations, discussions, and meetings with stakeholders, including vice principals, educators, education staff, and even parents, during the planning, implementation, and evaluation stages. Policies to enhance the competency and commitment of principals and educators are implemented through workshops, training sessions, and seminars.(2) The organization of work procedures by the madrasah principal includes direct coordination with teachers, delegation of duties to vice principals, clear job specifications, and structured task distribution based on the organizational hierarchy.(3) The management of stakeholder performance, particularly educators and education staff, focuses on self-competence, commitment, self-motivation, perseverance, humanity, economic factors, salaries, certifications, and effective leadership by the madrasah principal, including teacher development programs.(4) The supervision of stakeholder performance by the madrasah principal follows an open system monitoring model, which includes input, process, output, and outcome. The input refers to educators with at least a bachelor's or master's degree specializing in the required field of education. The process involves training, education, and supervision by the principal. The output is reflected in the quality of services provided to both internal and external stakeholders of the madrasah. The outcome is the achievement of organizational goals and the improvement of madrasah quality.Based on the research findings, it is concluded that the managerial competencies of madrasah principals enhance the commitment of Madrasah Aliyah stakeholders in Riau Province. Recommendations are proposed to the Provincial and District Education Offices to develop training programs for madrasah principals and stakeholders.
Abstract:This study aims to determine the effect of accounting information systems, audit quality and knowledge partially on the accuracy of audit opinion provision at Public Accounting Firms in Medan. The sample selection method…
in this study was carried out using purposive sampling. The sample was taken as many as 45 respondents from a total population of 244 auditors working at 20 Public Accounting Firms in Medan. The independent variables in this study are accounting information systems (X1), audit quality (X2) and knowledge (X3), while the dependent variable is the accuracy of audit opinion provision. Data analysis used multiple linear regression analysis. The results of the study indicate that the Accounting Information System has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Audit quality has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Knowledge has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Accounting Information Systems, audit quality and knowledge simultaneously have a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan.
Abstract:Coastal abrasion is a growing global concern, particularly for Indonesia, a country with one of the longest coastlines in the world. Abrasion poses significant challenges to coastal ecosystems and the livelihoods of local…
l communities. Bengkalis Island, one of Indonesia's outermost and foremost islands, has experienced intensified abrasion in recent decades. Located in Riau Province and facing the Strait of Malacca, this peat-contoured island serves as a basepoint for Indonesia's archipelagic baselines. This research aims to: (1) analyze the legal implications of peat erosion on Indonesia's baselines post-erosion, and (2) describe the Indonesian government's efforts to address the issue. This normative legal research examines the synchronization between national regulations and international standards regarding peatland conservation and erosion mitigation, particularly in strategically important foremost islands. The study reveals two key findings. First, peat abrasion on Bengkalis Island has serious legal implications for determining Indonesia's archipelagic baselines and maritime boundaries under UNCLOS 1982. Abrasion also threatens the island's status as an outermost and foremost island, potentially leading to the loss of Indonesia's rights over natural resources in the area. Failure to protect peat ecosystems may be considered a violation of Indonesia's international obligations to preserve marine and wetland environments under UNCLOS 1982 and the Ramsar Convention. Second, the Indonesian government has implemented legal and technical measures, such as issuing Government Regulation No. 57 of 2016 on Peat Ecosystem Protection and Management, constructing breakwaters, planting mangroves, and implementing the 3R program (Rewetting, Revegetation, and Revitalization) through the Peat and Mangrove Restoration Agency (BRGM). These efforts have shown positive results in reducing erosion rates and protecting coastalines.
Abstract:Hubungan dan tren penelitian terkait topik kualitas pelayanan dari 2019 hingga 2023 diinterpretasikan dalam gambar di atas. Dengan ukuran node yang besar, yang menunjukkan dominasi dan frekuensi tinggi dalam penelitian,…
istilah "pengaruh kualitas pelayanan" menjadi pusat perhatian. Hasil pra penelitian yang dilakukan menemukan Tangibles (Bukti Fisik) menunjukkan tingkat kepuasan yang lebih rendah dibandingkan dengan dimensi lainnya, yaitu tingkat kepuasan yang lebih rendah, Hal ini menunjukkan bahwa aspek Bukti Fisik perlu mendapat perhatian lebih untuk meningkatkan kualitas layanan secara keseluruhan. Tujuan penelitian ini adalah untuk mengetahui seberapa besar Pengaruh Kualitas Pelayanan Customer Service Terhadap Kepuasan Nasabah pada PT Bank XXX Tangerang Banten. Metode asosiatif dengan pendekatan kuantitatif digunakan dalam penelitian ini untuk memecahkan masalah dan mencapai tujuan, yang melibatkan pengumpulan data dalam bentuk angka dan analisis statistik. Pendekatan kuantitatif dipilih karena sifatnya yang sistematis, terencana, dan terstruktur dengan jelas, yang mendukung langkah-langkah yang harus ditempuh dalam penelitian. Populasi yang digunakan yaitu nasabah pada periode Bulan Juni 2022 – Bulan Desember 2022 sebesar 13.002 nasabah, Sampel mengunakan rumus slovin dengan Presentase Kelonggaran ketelitian kesalahan pengambilan sampel yang masih bisa sitolerir Nilai e = 0,1 (10%), maka sample yang di ambil adalah transaksi yang berjumlah 100 Nasabah (Resphonden). Dari hasil perhitungan diperoleh nilai R Square sebesar 0,824. Hal ini berarti bahwa seluruh variabel bebas yakni Kualitas Pelayana (X) mempunyai kontribusi bersama-sama sebesar 82,4% terhadap variabel terikat yaitu Kualitas Pelayana (Y). Sedangkan, sisanya yaitu 17,6% dipengaruhi oleh variabel lainnya yang tidak diteliti dalam penelitian ini
Abstract:This study examines food security, food self-sufficiency, and self-sufficiency in South Sulawesi in 2024, focusing on the province's main food commodities, distribution issues, and the impact of government policies. The…
research analyzes the gap between food production and demand, identifying key commodities such as rice, corn, and soybeans. By evaluating the availability, accessibility, and affordability of these staple foods, the study investigates how local agricultural practices, infrastructure, and external factors like climate change and market volatility affect food security in the region. The findings reveal significant challenges in meeting the demand for rice and soybeans, despite the province's ability to achieve a surplus in corn production. The methodology employed in this study involves both qualitative and quantitative approaches. Primary data was gathered through field surveys, interviews with local farmers, agricultural experts, and policymakers, as well as secondary data from government reports, agricultural statistics, and market analyses. A comparative analysis was conducted to examine trends in food production, consumption patterns, and price fluctuations over the past five years. The study also incorporated geographic information system (GIS) mapping to assess the distribution of agricultural resources and the effectiveness of existing infrastructure in connecting farmers to markets. The findings suggest that despite the province's agricultural potential, South Sulawesi continues to face challenges in achieving full food self-sufficiency. The study recommends a multifaceted approach to addressing food insecurity and achieving food self-sufficiency, including improving rural infrastructure, adopting modern agricultural technologies, and diversifying food crops.
Abstract:Family communication plays a fundamental role in shaping an individual's character, particularly in adulthood. This study examines the influence of family communication patterns on adult character formation through a bibliometric…
liometric analysis. Utilizing a Systematic Literature Review (SLR) and bibliometric approach, this research explores key trends, theoretical frameworks, and scholarly discussions related to family communication and character development. The study highlights the significance of open, trust-based, and emotionally supportive communication in fostering essential adult traits such as responsibility, integrity, empathy, and adaptability. Findings suggest that families with high conversation orientation cultivate individuals with stronger social skills and problem-solving abilities, whereas rigid conformity-oriented communication may hinder independent decision-making. Additionally, digital communication emerges as a growing factor influencing family dynamics. By mapping research trends and analyzing citation patterns, this study provides valuable insights into the long-term impact of family communication on adulthood and offers recommendations for future research.
Abstract:Ekonomi hijau merupakan pendekatan strategis untuk menciptakan pertumbuhan ekonomi berkelanjutan dengan tetap memperhatikan keseimbangan lingkungan dan kesejahteraan sosial. Dalam konteks ini, kebijakan publik memegang peranan…
eranan penting dalam mendorong transisi menuju ekonomi hijau melalui regulasi, insentif fiskal, dan program pembangunan berkelanjutan. Selain itu, pendidikan kewirausahaan hijau menjadi aspek krusial dalam membangun kesadaran dan keterampilan bagi generasi muda untuk mengembangkan usaha yang ramah lingkungan dan berorientasi pada keberlanjutan. Artikel ini mengkaji keterkaitan antara ekonomi hijau, kebijakan publik, dan pendidikan kewirausahaan dalam mewujudkan pembangunan berkelanjutan. Dengan menggunakan pendekatan kualitatif berbasis studi pustaka, penelitian ini mengidentifikasi berbagai kebijakan yang telah diterapkan di berbagai negara, tantangan dalam penerapannya, serta peran pendidikan dalam membentuk pola pikir wirausahawan hijau. Hasil penelitian menunjukkan bahwa perpaduan antara kebijakan adaptif dan pendidikan kewirausahaan berkelanjutan dapat menjadi katalisator dalam mengakselerasi transformasi ekonomi hijau. Selain itu, dukungan dari berbagai pemangku kepentingan, baik pemerintah, lembaga pendidikan, maupun sektor swasta, sangat penting agar kebijakan ekonomi hijau dapat berjalan efektif. Dengan demikian, integrasi kebijakan publik dan pendidikan kewirausahaan hijau menjadi kunci terciptanya ekosistem bisnis yang berkelanjutan dan inklusif di era ekonomi hijau.
Abstract:The processing of fisheries products, characterized by the diversification of processed goods, presents a promising avenue for entrepreneurial endeavors. Product diversification holds the potential to augment the intrinsic…
ic value of products and concurrently elevate public consumption of fisheries-related commodities. This research aims to analyze the prospective added value stemming from the pempek businesses in Melayu Sub-District, Tenggarong, Kutai Kertanegara. The acquired data underwent meticulous processing, tabulation, and subsequent analytical examination, characterized by both descriptive and value-added analyses, utilizing the Hayami model. The research showed that the managed pempek businesses are predominantly of small scale, utilizing relatively simple technology. On average, a single production cycle yields 126.64 kg, or monthly output of 633.2 kg. The value-added analysis reveals a figure of 186,734 IDR per kg, with a commendable value-added ratio of 70.95%. This signifies that the conversion of belida fish into pempek not only imparts substantial value but also presents a highly promising avenue for further expansion and development.
Abstract:The Indonesia-Malaysia-Thailand Growth Triangle (IMT-GT) is an important factor in the development of the halal food and industry sector in Thailand. Through collaborative efforts that promote knowledge sharing and best…
practices, technological advancements that enhance efficiency and transparency, regulatory frameworks that facilitate trade, and capacity-building initiatives that empower local enterprises, the Indonesian government has been able to enhance the quality and competitiveness of its products on the global market by sharing successful experiences and tactics in halal certification, product monitoring, and regulation. In this study, we adopted a qualitative approach to examine the contribution of the Indonesia-Malaysia-Thailand Growth Triangle in improving the quality of the food industry in Thailand. The qualitative findings provided a theoretical framework and conceptual dimensions, enhancing the understanding of how IMT-Growth Triangle initiatives influence the development and management of a sustainable dietary system in Thailand from the very beginning.