Abstract:This study aims to examine the effect of village apparatus competence and community participation on the accountability of village financial management in the villages of Talaga Jaya District, Gorontalo Regency. The method…
od used is quantitative with primary data collection through questionnaires distributed to village apparatus with a total sample of 110 respondents. Data processing was carried out using SPSS version 26 with analysis stages including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests. The results showed that partially, village apparatus competence has a positive and significant effect on the accountability of village financial management. Similarly, community participation has a positive and significant effect on the accountability of village financial management. Simultaneously, both variables significantly affect accountability of village financial management. These findings have practical implications for village apparatus in Talaga Jaya District to improve accountability through strengthening village apparatus competence and expanding community participation spaces in every stage of financial management, from planning to accountability.
Abstract:This study aims to analyze the influence of cultural, economic, and social factors on financial financing preferences and their implications for the entrepreneurial intentions of female students. Entrepreneurial intention…
n refers to an individual's psychological readiness and commitment to start a business in the future. This research employs a quantitative approach using a survey method by distributing questionnaires to female students as respondents. Data analysis was conducted using Structural Equation Modeling (SEM) with the AMOS program to examine the relationships among the research variables. The results indicate that social factors have the most dominant influence on financial financing preferences and entrepreneurial intentions of female students. Cultural and economic factors also show positive effects on entrepreneurial intentions, although their influence is relatively smaller than social factors. In addition, financial financing preferences also contribute to shaping students’ entrepreneurial intentions. The findings of this study are expected to contribute to the development of entrepreneurship education in higher education institutions and encourage female students to pursue entrepreneurial activities.
Abstract:This study examines the digitalization of agriculture and its implications for food security in South Sulawesi, focusing on structural challenges, policy responses, and pathways toward sustainable self-sufficiency. Despite…
te relatively stable rice production, food security in the province remains vulnerable to climate variability, irrigation constraints, fragmented distribution systems, and uneven digital integration. Using a mixed-method approach that combines quantitative survey data and qualitative policy analysis, this research evaluates the relationship between digital adoption and farmer performance. The findings indicate that farmers utilizing digital tools demonstrate higher production stability, stronger market price awareness, and better planting planning accuracy compared to non-digital farmers. However, digital literacy gaps and limited institutional coordination constrain broader system transformation. Policy responses remain largely reactive and sectorally fragmented. The study proposes a Digital-Sustainable Self-Sufficiency Framework that integrates digital infrastructure expansion, smart irrigation governance, supply chain monitoring, and inter-agency coordination. The findings suggest that digitalization should be positioned not merely as technological adoption but as a governance transformation mechanism to strengthen adaptive capacity, enhance coordination, and achieve resilient and sustainable food security.
Abstract:The rapid development of digital marketing has significantly transformed business strategies, particularly for Micro, Small, and Medium Enterprises (MSMEs). Instagram has evolved beyond a social networking platform into…
a strategic marketing tool equipped with analytical features such as Instagram Insight. This study aims to examine the effect of Instagram Insight utilization on consumer purchase decisions at Rumah Madu, an MSME operating in Bandar Lampung, Indonesia.
This research adopts a quantitative approach using a survey method. Data were collected from 92 respondents through structured questionnaires and analyzed using SPSS version 27. The independent variable is the utilization of Instagram Insight, measured through three dimensions: follower demographic analysis, follower active time analysis, and content performance analysis. The dependent variable is consumer purchase decision. Statistical analysis includes validity and reliability testing, classical assumption tests (normality, multicollinearity, and heteroscedasticity), simple linear regression, t-test, F-test, and coefficient of determination (R²).
The results suggest that Instagram Insight functions primarily as an internal strategic evaluation tool rather than a direct determinant of consumer purchasing behavior. This study contributes to the digital marketing literature by highlighting the gap between analytic tool utilization and actual consumer conversion in MSMEs. Practical implications emphasize the need for better data interpretation skills and integrated marketing strategies beyond analytics usage alone.
Abstract:For businesses in all industries, especially historic institutions that need to strike a balance between modernity and cultural preservation, digital transformation has emerged as a strategic necessity. With an emphasis…
on the Yogyakarta Palace environment, this study uses a Systematic Literature Review (SLR) methodology in accordance with PRISMA principles to examine the impact of organizational culture, digital leadership, and digital capabilities on digital transformation. From the Scopus, Web of Science, and Google Scholar databases, 68 articles with peer review published between 2022 and 2026 were methodically found, vetted, and examined. The results show that organizational culture acts as a fundamental enabler that dictates the sustainability of transformation initiatives, digital leadership acts as a strategic catalyst for starting transformation, and digital capabilities offer the necessary organizational competencies for carrying out digital strategies. According to the integrative study, these three factors work together rather than separately, indicating that their simultaneous development is necessary for a digital transformation to be successful. This review presents practical implications for human resource management practitioners as well as a thorough theoretical framework for comprehending digital change inside legacy institutional settings.
Abstract:From an Islamic perspective, marriage is not merely a civil matter, nor merely a family or cultural matter, but also relates to religious issues and events, as it is conducted to fulfill the provisions of Allah SWT and the…
he Prophet Muhammad (peace be upon him). A siri marriage is a marriage conducted without official state registration, thus having significant legal implications for women and children. While religiously, this marriage is considered valid, from a state legal perspective, unregistered marriages result in women losing their rights as wives, such as the right to maintenance, inheritance rights, and legal protection within the household. Furthermore, women in siri marriages lack a strong legal basis to file for divorce or assert their rights in court. Meanwhile, children born from siri marriages have only a civil relationship with their mothers, thus facing obstacles in obtaining birth certificates listing the father's name, inheritance rights, and rights to care and education from the father. Siri marriages are also often used as a way to freely practice polygamy without following proper procedures.
Abstract:This study aims to evaluate the implementation of Islamic Religious Education (Pendidikan Agama Islam/PAI) learning in strengthening students’ religious moderation at SMP Islam Terpadu Bangkinang. Religious moderation is…
is conceptualized as a religious attitude that emphasizes balance, tolerance, justice, and respect for diversity, which are essential values in maintaining social harmony within pluralistic societies. In the Indonesian educational context, Islamic Religious Education plays a strategic role not only in developing students’ religious knowledge but also in shaping moderate religious attitudes that prevent intolerance and extremism. Therefore, systematic evaluation of PAI learning is crucial to ensure that religious moderation values are effectively internalized by students.
This study employs a qualitative approach with an evaluative research design to comprehensively examine how religious moderation values are integrated into PAI learning. The evaluation focuses on three main aspects: learning planning, learning implementation, and learning evaluation. Data were collected through classroom observations, in-depth interviews with Islamic Religious Education teachers and students, and documentation analysis of learning instruments such as lesson plans, syllabi, and assessment tools. These data collection techniques were employed to obtain an in-depth understanding of instructional practices, teacher–student interactions, and assessment strategies related to the cultivation of religious moderation values. Data analysis was conducted using an interactive model involving data reduction, data display, and conclusion drawing to ensure systematic and credible findings.
The findings reveal that PAI learning at SMP Islam Terpadu Bangkinang has integrated religious moderation values into learning objectives and instructional planning. Teachers explicitly formulate learning goals that emphasize tolerance, balance, and mutual respect, while learning materials are contextualized to students’ social realities. During the learning implementation stage, teachers apply dialogical and participatory teaching methods, such as discussions and case-based learning, to encourage students to critically reflect on religious issues and social diversity. These approaches provide students with opportunities to understand differing perspectives and develop moderate religious attitudes in a reflective and respectful manner.
However, the study also identifies several challenges in the implementation of religious moderation-based learning. The use of contextual and innovative instructional methods remains limited, and learning activities tend to rely on conventional approaches. Moreover, the evaluation of religious moderation attitudes has not yet been conducted systematically. Assessment instruments primarily focus on cognitive achievement, while affective and attitudinal dimensions—such as tolerance, openness, and balanced religious behavior—are not comprehensively measured using structured indicators or rubrics. This limitation affects the accuracy of evaluating students’ overall development of religious moderation.
This study concludes that continuous and systematic evaluation of Islamic Religious Education learning is essential to enhance the effectiveness of strengthening religious moderation among students. The development of more comprehensive, contextual, and sustainable assessment instruments is necessary to holistically measure students’ cognitive, affective, and behavioral dimensions. In addition, the adoption of more dynamic and participatory instructional strategies is recommended to support deeper internalization of religious moderation values. The findings of this study contribute to the discourse on Islamic education and religious moderation by providing empirical insights into evaluative practices at the secondary school level and offering practical implications for improving PAI learning in pluralistic educational settings.
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:The rapid growth of the global affordable luxury fashion segment presents a critical paradox, as luxury brands increasingly target culturally diverse consumers who interpret the meaning of luxury in fundamentally different…
nt ways. This phenomenon becomes particularly evident when comparing collectivist markets such as Indonesia with individualistic markets such as Australia, where uniform value propositions often fail to resonate equally. This study aims to examine the influence of cultural context on Luxury Value Perception (LVP) and Purchase Intention, as well as the moderating role of Individualism–Collectivism orientation among affordable luxury fashion consumers in Indonesia and Australia. A quantitative survey-based approach was employed and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM), complemented by Measurement Invariance of Composite Models (MICOM) and Multi-Group Analysis (MGA). The findings are expected to provide empirical insights into how cultural differences shape luxury value perceptions and purchase intentions, offering strategic implications for affordable luxury fashion brands in developing culturally adaptive value propositions.
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