Abstract:This research aims to determine the Islamic spiritual guidance model in strengthening the morals of inmates at the Padangsidimpuan Class IIB Correctional Institution. This research is motivated by the importance of religious…
ious formation as an effort to shape changes in behavior, spiritual awareness and morals of inmates while serving their sentence. The research method used is qualitative research with a descriptive approach. Data was obtained through observation, interviews and documentation of development officers, spiritual mentors and inmates. The research results show that the Islamic spiritual guidance model is implemented through religious lectures, learning to read the Koran, Islamic studies, congregational prayers, dhikr, and daily moral development. Guidanceis carried out on a scheduled basis and involves cooperation between correctional institutions and religious leaders. Islamic spiritual guidance has a positive influence on changes in the attitudes and behavior of inmates, such as increasing discipline, awareness of worship, mutual respect, and decreasing deviant behavior in the correctional environment. Supporting factors in implementing this program include support from officers and enthusiasm of the inmates, while inhibiting factors are limited facilities and a lack of spiritual mentors.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:Penyalahgunaan narkoba merupakan permasalahan yang sangat mengkhawatirkan generasi saat ini. Narkoba sendiri tidak lagi dianggap haram dan sulit ditemukan, namun merupakan produk yang sangat mudah ditemukan. Salah satu cara…
ara yang ditempuh untuk mencegah dan untuk mengetahui adanya indikasi penggunaan Narkoba bagi seseorang. Badan Narkotika Nasional Kabupaten Konawe secara administratif mengeluarkan surat keterangan hasil pemeriksaan Narkoba. Pelayanan surat keterangan ini adalah bagan pelayanan administratif dari pemerintah. Penelitian ini bertujuan untuk mengetahui dan menganalisis kinerja pelayanan Rekomendasi Surat Keterangan Hasil Pemeriksaan Narkotika pada Badan Narkotika Nasional Kabupaten Konawe. Penelitian ini menggunakan jenis penelitian kualitatif. Informan penelitian ditentukan dengan cara purposive sampling. Teknik pengumpulan data yaitu observasi, wawancara dan studi dokumen. Teknik analisis data menggunakan analisis deskriptif kualitatif dengan model analisis interaktif. Hasil penelitian menunjukkan bahwa kinerja pelayanan rekomendasi Surat Keterangan Hasil Pemeriksaan Narkotika pada Badan Narkotika Nasional Kabupaten Konawe dapat terlaksana dengan dukungan pada aspek produktivitas, kualitas pelayanan, responsivitas, responsibilitas, dan akuntabilitas
Abstract:Pemberdayaan masyarakat Desa Wunduongohi dalam meningkatkan kesejahteraan penerima Program Keluarga Harapan belum optimal sehingga keluarga yang masuk kategori miskin ini sulit untuk mandiri dan berdaya. Pemerintah Desa…
a Wunduongohi perlu melakukan upaya pembinaan dalam berbagai program kegiatan. Penelitian ini bertujuan untuk mengetahui dan menganalisis Pemberdayaan Masyarakat dalam Peningkatan Kesejahteraan Penerima program Keluarga Harapan di Desa Wunduongohi Kecamatan Anggaberi Kabupaten Konawe). Penelitian ini menggunakan pendekatan penelitian kualitatif. Informan penelitian ditentukan dengan cara purposive sampling penerima Program Keluarga Harapan. Teknik pengumpulan data melalui observasi, wawancara dan studi dokumen. Teknik analisis data menggunakan analisis deskripsi kualitatif dengan model analisis interaktif. Hasil penelitian menunjukkan bahwa pemberdayaan masyarakat dalam mendorong kesejahteraan penerima manfaat Program Keluarga harapan di Desa Wunduongohi dapat terlaksana melalui (a) kegiatan yang terencana dan kolektif, (b) memperbaiki kehidupan masyarakat, dan (c) prioritas bagi kelompok yang lemah atau kurang beruntung, dan (d) dilakukan melalui program peningkatan kapasitas.
Abstract:Kualitas pelayanan publik berbasis sistem digital dalam wilayah hukum Polsek Wawonii Polresta Kendari masih terdapat permasalahan. Fenomena di lapangan masih minimnya sarana pelayanan sistem digital dan respon pelayanan…
nan berbasis digitalisasi belum optimal. Dengan demikian kualitas pelayanan publik berbasis digital pada Polsek Wawonii perlu ditingkatkan agar sesuai dengan harapan masyarakat Wawonii. Penelitian ini bertujuan untuk mengetahui dan menganalisis kualitas pelayanan publik berbasis digital pada Kepolisian Sektor Wawonii. Penelitian ini menggunakan pendekatan kualitatif dan teknik penentuan informan dengan cara purposive sampling. Analisis data penelitian menggunakan analisis deskriptif kualitatif melalui model analisis data interaktif. Hasil penelitian menunjukkan bahwa kualitas pelayanan publik berbasis digital pada Kepolisian Sektor Wawonii Polresta Kendari ditinjau dari dimensi berwujud belum optimal karena ketersediaan sarana dan prasarana pelayanan digital yang masih terbatas sehingga perlu upaya peningkatan sarana dan sistem digital agar sesuai harapan masyarakat. Sedangkan dari dimensi kehandalan, daya tanggap, jaminan, dan empati telah berkontribusi dalam mendukung kualitas pelayanan publik. Hasil studi ini diharapkan dapat menjadi dasar kebijakan bagi personel Polsek Wawonii dalam meningkatkan kualitas pelayanan publik berbasis digital pada Polsek Wawonii Polresta Kendari.
Abstract:Transformasi digital pemerintahan menempatkan arsip sebagai sumber bukti, memori kelembagaan, dan basis informasi bagi keputusan organisasi. Namun, digitalisasi dokumen sering berhenti pada pemindaian dan pemindahan media…
a tanpa diikuti tata kelola siklus hidup, metadata, keamanan, preservasi, interoperabilitas, serta penguatan kompetensi aparatur. Penelitian ini bertujuan merumuskan strategi pengelolaan arsip berbasis digital yang dapat mendukung keberlanjutan tata kelola dokumen dan pengambilan keputusan organisasi di lembaga pemerintah. Penelitian menggunakan pendekatan kualitatif melalui studi literatur terhadap regulasi kearsipan Indonesia dan dua puluh artikel ilmiah yang membahas manajemen arsip elektronik, transformasi digital sektor publik, tata kelola data, SRIKANDI, transparansi, serta keputusan berbasis bukti. Data dianalisis secara tematik melalui tahap identifikasi konsep, pengelompokan isu, perbandingan temuan, dan sintesis strategi. Hasil kajian menunjukkan bahwa keberlanjutan pengelolaan arsip digital bergantung pada keterpaduan delapan unsur, yaitu kebijakan dan kepemimpinan, arsitektur proses berbasis siklus hidup, standardisasi klasifikasi dan metadata, infrastruktur dan preservasi, keamanan serta kesinambungan layanan, kompetensi dan budaya kerja, interoperabilitas sistem, serta pemanfaatan arsip untuk analitik keputusan. Strategi yang efektif perlu mengubah orientasi lembaga dari penyimpanan dokumen menuju pengelolaan bukti digital yang autentik, utuh, dapat ditemukan, dapat digunakan, dan dipertahankan dalam jangka panjang. Implementasi SRIKANDI perlu ditempatkan dalam arsitektur tata kelola yang lebih luas, bukan sekadar aplikasi korespondensi. Penelitian ini menghasilkan kerangka strategis yang dapat digunakan lembaga pemerintah untuk menyusun peta jalan, indikator kinerja, mekanisme pengendalian, dan model pemanfaatan arsip dalam keputusan organisasi.
Abstract:Household food security remains a critical challenge for many millennial families, particularly in urban areas where rising food prices, unstable household income, and changing consumption patterns increase financial vulnerability.…
nerability. While previous studies have primarily emphasized economic factors, limited attention has been given to the combined roles of financial literacy and self-control in strengthening household food security. This study aims to examine the effects of financial literacy and self-control on household food security among millennial families in Mattoangin Village, Makassar City. A quantitative research design was employed using a survey of 180 millennial households selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that financial literacy has a positive and significant effect on household food security by improving financial planning and resource allocation. Self-control also exerts a significant positive influence by promoting disciplined spending behavior and reducing impulsive consumption. Furthermore, financial literacy and self-control jointly explain a substantial proportion of household food security. These findings highlight that both financial knowledge and behavioral discipline are essential for enhancing household resilience. The study recommends strengthening community-based financial education and behavioral intervention programs to promote sustainable household food security among urban millennial families.
Abstract:This study aims to explore and evaluate the development of studies on shariah-based governance in the takaful industry through a systematic literature review approach. Sharia governance has an important role in ensuring…
that all processes, policies, and operational activities of takaful companies are implemented in accordance with sharia regulations, while supporting the principles of transparency, accountability, fairness, and protection of participants' rights. This study uses the Systematic Literature Review (SLR) method by adopting the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. The databases used are Scopus and Google Scholar with the keywords "Shariah Governance", "Islamic Governance", "Takaful Industry", "Takaful Governance", and "Shariah Governance in Takaful". Through the process of identification, screening, and feasibility assessment, 7 articles that meet the inclusion criteria were obtained for thematic analysis. The results of the study show that the effectiveness of sharia governance in the takaful industry is determined by five main elements: the role and competence of the Sharia Supervisory Board (DPS), the sharia compliance and audit system, the corporate governance mechanism, the transparency of information disclosure based on AAOIFI standards, and the support of the regulatory framework. This research provides theoretical contributions to the development of the concept of sharia governance in the Islamic insurance industry as well as practical recommendations for regulators, takaful operators, and Sharia Supervisory Boards.
Abstract:The global paradigm shift in waste governance towards a circular economy has driven the adoption of Community-Based Solid Waste Management (CBSWM), widely manifested in Indonesia through the Waste Bank initiative. Although…
gh theoretically designed as an ecological mitigation instrument and a catalyst for economic empowerment, previous literature remains dominated by techno-ecological and urban biases. These studies often overlook the structural dynamics of community empowerment in areas lacking established recycling infrastructure. This study aims to fill this gap by investigating the economic empowerment mechanisms and institutional resilience of the Berseri Waste Bank in Bengkalis Regency, a coastal-island area facing logistical disruption constraints. This study employed a qualitative approach with a case study design, involving 10 multi-actor informants (government, managers, customers, and community leaders) selected through purposive and snowball sampling. Data were collected via in-depth interviews, observations, and document reviews, with data credibility ensured through source and method triangulation. The results reveal four main findings: (1) increased environmental awareness that reduces open burning practices; (2) increased real household income; (3) the emergence of micro-scale circular logistics practices; and (4) community participation heavily driven by social capital (trust and local leadership). Theoretically, this study extends the application of circular economy theory by proving its viability at the micro-community level in geographically isolated regions. As a practical implication, this study recommends that local governments formally recognize waste banks as legitimate circular economy entities and provide policy interventions in the form of coastal transportation logistics subsidies
Abstract:This study aims to analyze newsroom convergence processes and newsroom models implemented by Tribun Pekanbaru and Riau Pos, while also examining how newsroom convergence is utilized as an economic strategy to maintain the…
e sustainability of local media businesses amid digital disruption. The research employed a qualitative descriptive approach through in-depth interviews, observation, and documentation studies involving newsroom managers, editors, and journalists from both media organizations. The findings indicate that Tribun Pekanbaru and Riau Pos have adopted different newsroom convergence strategies. Tribun Pekanbaru has implemented an integrated newsroom model that combines Cross Media Newsroom and Integrated Media Newsroom approaches, emphasizing digital-first production and multi-platform content distribution. Meanwhile, Riau Pos continues to maintain a separated newsroom model between print and digital divisions, reflecting a gradual adaptation process toward digital transformation. The study further reveals that these differences are influenced not only by technological factors and organizational culture but also by economic considerations. Tribun Pekanbaru develops an integrated newsroom to improve production efficiency and expand digital content monetization, while Riau Pos maintains separated newsrooms because print media remains a significant source of company revenue. This study concludes that newsroom convergence has evolved beyond a technological transformation into an economic adaptation strategy for local media organizations. The findings suggest that newsroom convergence enables media companies to improve operational efficiency, broaden audience reach, optimize resource utilization, and strengthen business sustainability in an increasingly competitive digital environment.