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 problem of poverty is still the main challenge for development in rural areas of Indonesia. Limited employment opportunities and low access to productive economic activities cause some village communities to be economically…
mically vulnerable. One of the sectors that is considered to have great potential in reducing poverty levels is Micro, Small, and Medium Enterprises (MSMEs). This article aims to conceptually examine the role of MSMEs in efforts to reduce poverty in rural communities by taking the context of Bantaeng Regency. The writing method uses a qualitative-descriptive approach through literature studies of scientific journals, reference books, and relevant official government documents published in the last five years. The results of the study show that MSMEs play a role as a driver of the local economy through the creation of job opportunities, increasing household income, and strengthening the economic independence of communities based on local potential. However, the development of MSMEs in rural areas is still faced with various structural obstacles, such as limited capital, low managerial capacity of business actors, and limited market access. Therefore, policy support and cross-stakeholder synergy are needed to optimize the role of MSMEs as an instrument to reduce poverty in rural areas
Abstract:This study aims to map the development of scientific research on human capital, social capital, and the well-being of self-employed workers in the informal sector during the period 2015–2025. Employing a bibliometric approach…
pproach based on Scopus data, this study analyses 102 scientific documents through indicators of annual publication output, country contribution, institutional affiliation, citation level, co-authorship collaboration networks, and keyword co-occurrence using VOSviewer software. The analysis reveals a significantly upward publication trend, particularly in 2024 and 2025. China, the United Kingdom, and Indonesia are recorded as the countries with the highest publication contributions. The most cited article is the work of Prasetyo & Kistanti (2020), which comprehensively integrates human capital, social capital, and entrepreneurship as pillars of sustainable economic growth. Co-authorship network analysis indicates fragmented collaboration patterns, while keyword co-occurrence mapping identifies four main thematic clusters: (1) well-being and entrepreneurship; (2) social capital and human capital; (3) livelihood and the informal sector; and (4) knowledge and sustainable development. These findings suggest the need to strengthen cross-country research collaboration and to expand inquiry into the interaction between human capital and social capital in enhancing the well-being of self-employed workers in the informal sector, particularly in developing countries. This study contributes to the literature by providing an integrated bibliometric overview of how human capital and social capital are positioned in relation to the well-being of self-employed workers in the informal sector
Abstract:This study aims to examine the partial influence of firm size, firm value, and systematic risk on stock returns of companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020 –2024…
��2024 period. The research employs a quantitative approach and utilizes documentation methods. The population of this study consists of all property and Real estate sector companies within the 2020 –2024 period, The sample was selected using purposive sampling based on predetermined criteria, resulting in 14 companies. Panel data regression analysis was conducted using the Economic Views (EViews) version 12 software. The findings of the study reveal that, Firm size has a positive and significant effect on stock returns of property and real estate sector companies during the 2020–2024 period. Furthermore, firm value (PBV) is shown to have a positive and significant effect on stock returns, and systematic risk (Beta) likewise exerts a positive and significant influence on stock Returns within the same period.
Abstract:This study examines the innovation of public transport service management through a platic waste-based payment in the Trans Semanggi Suroboyo (TSS) service in Surabaya City. The study aims to analyse the effectiveness of…
this innovation in supporting sustainable urban transport development, particularly in relation to Sustainable Development Goals (SDGs) 11. A qualitative descriptive approach was employed, using secondary data collected from scientific literature, official reports, and regulatory documents. The analysis was conducted using George C. Edward III’s policy implementation framework, focusing on communication, resources, disposition, and bureaucratic structure. The finding indicate that this innovation contributes positively to environmental management and promotes public participation in waste reduction while improving transport accessibility. However, its implementation faces several challenges, including limited fleet availability, inadequate infrastructure, fragmented communication, and key to integrity between payment system. These constraints affect service efficiency and user satisfaction. Therefore, strengthening policy coordination, improving infrastructure, enhancing human resource capacity, and optimizing public communication are necessary to support the sustainability and effectiveness of this innovation. This study highlights that integrated and adaptive public transport innovations are essential in achieving inclusive, efficient, and sustainable urban mobility in line with SDGs 11.
Abstract:This study examines the rapid expansion of the coffee shop industry in Makassar City as a phenomenon that creates not only economic opportunities but also increasing competitive saturation. As coffee shops in Makassar have…
ve developed beyond places of beverage consumption into urban social spaces linked to lifestyle, sociability, symbolic visibility, and identity formation, competition has become denser and more complex. The study aims to gain an in-depth understanding of how coffee shop owners and managers experience, interpret, and respond to this increasingly crowded market. Using a qualitative phenomenological approach, the research employed in-depth semi-structured interviews with business actors involved in strategic and operational decision-making, supported by contextual observation and business-related documents. The findings reveal five main themes: market growth is experienced as both opportunity and pressure; similarity among coffee shops increases vulnerability and reduces perceived distinctiveness; entrepreneurs rely on continuous adaptation rather than fixed strategies; business sustainability is understood as stability, relevance, and survival rather than expansion alone; and competition is shaped not only by product and price, but also by ambience, visibility, symbolic value, and lifestyle alignment.
Abstract:This study aims to describe and explain consumer perceptions of environmentally friendly products and their impact on purchasing decisions in Makassar City. With increasing attention to environmental issues and changes in…
n urban lifestyles, it is important for businesses to understand how consumers assess sustainability oriented products. This study uses a qualitative explanatory approach with data collection techniques through in depth interviews, observation, and documentation. Twelve research informants were selected through purposive sampling, consisting of 12 active consumers of environmentally friendly products domiciled in Makassar City, conducted over a three month period from January to March 2026. The results show that consumer perceptions of environmentally friendly products are influenced by three main dimensions, namely: (1) environmental awareness (eco consciousness), (2) trust in green claims, and (3) perception of multidimensional product value. These three dimensions together form a positive attitude that ultimately drives purchasing decisions for environmentally friendly products. In line with the findings of (Hasnidar & Ridha, 2025) which confirmed that eco consciousness and perception of sustainable packaging have a significant influence on green purchasing behavior through the mediation of consumer attitudes, this study enriches this understanding with a qualitative perspective that explores consumers' subjective meanings and experiences in depth.
Abstract:This study aims to examine the effect of balancing funds and capital expenditure on financial performance. A quantitative approach with an associative research design was employed. The population consists of city governments…
ents in East Java Province, with a sample of seven cities selected using purposive sampling, resulting in 21 observations during the 2022–2024 period. Data were collected through documentation and analyzed using the SEM-PLS method. The results show that both balancing funds and capital expenditure do not have a significant effect on financial performance. In terms of direction, balancing funds have a negative relationship, while capital expenditure has a positive relationship, although both are statistically insignificant. The coefficient of determination (R² = 0.182) indicates that these variables explain only 18.2% of financial performance, while the remaining 81.8% is influenced by other factors outside the model.
Abstract:This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was…
as conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.
Abstract:MSMEs must have a strong marketing plan in order to compete with their rivals due to technological improvements and growing business competitiveness. An efficient marketing plan is necessary to guarantee company expansion…
n and optimize earnings. This study aims to determine the appropriate marketing strategy to increase the sales turnover of Queen Cake products. This research is a descriptive study using a qualitative approach. Respondents in this study were the owner of the Queen Cake business and four employees, two from the production department and two from the marketing department. Data collection procedures used in the study included observation, interviews, and documentation. The data obtained were analyzed using a SWOT analysis. The results showed that the strategy implemented by the Queen Cake business was in quadrant one, namely SO (Strengths-Opportunities), using an aggressive strategy. The Queen Cake shop business focuses on strategies using all its strengths and exploiting opportunities to create synergistic conditions and great potential for achieving growth and success.