Abstract:Village infrastructure development planning often faces challenges in determining priorities due to limited budget allocations and assessment mechanisms that still tend to be subjective. This study aims to build an objective,…
tive, transparent, and measurable Decision Support System (DSS) to determine the priority order of infrastructure development proposals in Asam Jawa Village, Torgamba District. The applied solution integrates the Rank Order Centroid (ROC) method to calculate criteria weighting based on relative importance, and the Simple Additive Weighting (SAW) method to process the alternative ranking calculation. The evaluation was conducted on 23 physical infrastructure proposals using four main criteria: urgency level (C1), physical condition (C2), benefits (C3), and population size (C4). The results indicate that alternative A4 (Construction of Borehole Well and Public Toilet at Field) and alternative A18 (Sejahtera Street Concrete Cast) achieved the highest preference score of 1.000000, followed by other infrastructure proposals in a structured manner. The combined use of ROC and SAW methods is proven to be effective and consistent in generating accurate rural development priority rankings. The integration of these two methods facilitates village government officials in making accountable decisions while minimizing cognitive bias risks in optimizing development budget allocation.
Abstract:Penelitian ini bertujuan untuk mengidentifikasi potensi Pasar Seni To'Pao yang dapat dijadikan sebagai daya tarik promosi, menganalisis hambatan yang dihadapi dalam pelaksanaan promosi, serta merumuskan strategi promosi…
yang tepat untuk mendorong peningkatan jumlah konsumen di Pasar Seni To'Pao Kabupaten Toraja Utara. Pasar seni berbasis budaya memiliki peran strategis dalam mendukung pengembangan pariwisata dan ekonomi kreatif daerah, namun banyak di antaranya menghadapi tantangan dalam menarik konsumen akibat promosi yang belum optimal. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Informan penelitian terdiri atas empat pelaku UMKM dan empat pengunjung Pasar Seni To'Pao yang dipilih secara purposive. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi, kemudian dianalisis menggunakan model Miles, Huberman, dan Saldaña yang meliputi pengumpulan data, kondensasi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Pasar Seni To'Pao memiliki potensi besar untuk dikembangkan melalui strategi promosi, antara lain keunikan produk kerajinan khas Toraja, lokasi yang strategis di jalur utama Rantepao-Makale, identitas budaya yang kuat, serta keberadaan pelaku UMKM yang menghasilkan produk berkualitas. Namun, kegiatan promosi masih menghadapi berbagai hambatan, yaitu belum optimalnya pemanfaatan media digital, terbatasnya penyebaran informasi kepada masyarakat, berkurangnya jumlah kios yang aktif beroperasi, tingginya persaingan dengan pusat oleh-oleh lainnya, serta jumlah kunjungan yang belum stabil. Berdasarkan kondisi tersebut, strategi promosi yang direkomendasikan meliputi optimalisasi promosi digital melalui media sosial, penguatan promosi berbasis budaya Toraja, peningkatan kerja sama dengan pemerintah dan pelaku industri pariwisata, penyelenggaraan kegiatan promosi secara berkala, serta peningkatan kualitas pelayanan dan kenyamanan kawasan. Penerapan strategi tersebut diharapkan mampu meningkatkan jumlah konsumen sekaligus memperkuat posisi Pasar Seni To'Pao sebagai destinasi wisata belanja berbasis budaya di Kabupaten Toraja Utara.
This study aims to identify the potential of To'Pao Art Market that can be utilized as a promotional attraction, analyze the obstacles encountered in implementing promotional activities, and formulate appropriate promotion strategies to increase the number of consumers at To'Pao Art Market in North Toraja Regency. Culture-based art markets have a strategic role in supporting the development of regional tourism and the creative economy, yet many face challenges in attracting consumers due to suboptimal promotion. This study employed a qualitative approach with a descriptive research design. The research informants consisted of four MSME actors and four visitors to To'Pao Art Market, who were selected using purposive sampling. Data were collected through observation, in-depth interviews, and documentation, and were analyzed using the interactive model of Miles, Huberman, and Saldaña, which includes data collection, data condensation, data display, and conclusion drawing. The findings indicate that To'Pao Art Market possesses considerable potential to support promotional activities, including the uniqueness of Torajan handicraft products, its strategic location on the main Rantepao-Makale route, a strong cultural identity, and the presence of local MSMEs producing high-quality products. However, promotional activities are constrained by several factors, including the limited utilization of digital media, inadequate dissemination of information to the public, the decreasing number of active kiosks, intense competition with other souvenir centers, and unstable visitor numbers. Based on these findings, the recommended promotion strategies include optimizing digital promotion through social media, strengthening culture-based promotional content highlighting Torajan heritage, enhancing collaboration with the government and tourism stakeholders, organizing promotional and cultural events on a regular basis, and improving service quality and visitor convenience. The implementation of these strategies is expected to increase the number of consumers while strengthening the position of To'Pao Art Market as a cultural shopping destination in North Toraja Regency.
Abstract:The financial information presented in the financial statements serves to evaluate company performance, control costs, and plan future business strategies. In addition to internal parties, financial statements are also used…
sed by external parties such as creditors, investors, and government agencies. Financial statements in accordance with SAK ETAP can increase company transparency and accountability. This financial transparency and accountability will increase external parties' trust in the company. Therefore, an analysis of the preparation of financial statements at CV Saudagar Jaya Sukses is needed. This analysis aims to assess the conformity of the prepared financial statements with the provisions of SAK ETAP. This study uses a descriptive research type with a qualitative approach. The results of the study indicate that the preparation of financial statements at CV. Saudagar Jaya Sukses is still not fully in accordance with the provisions contained in SAK ETAP, so various improvements are needed to improve the quality of the resulting financial statements.
Abstract:Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts…
s require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.
Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:Penelitian ini dilakukan untuk mengetahui bagaimana penerapan Electronic Government Melalui SRIKANDI di Dinas Kearsipan dan Perpustakaan Provinsi Gorontalo. Menggunakan teori e-government yang terdiri dari tiga indikator…
menurut Indrajit dalam (Andi et al., 2025), yaitu Support (Dukungan), Capacity (Kapasitas), dan Value (Nilai/Manfaat). Metode yang digunakan adalah kualitatif deskriptif dengan pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi terhadap tujuh informan. Hasil penelitian menunjukkan bahwa dari indikator Support, dukungan pimpinan dan regulasi sudah tersedia namun masih terdapat keterbatasan sarana pendukung seperti alat pemindai (scanner), perangkat komputer yang jarang mendapat pembaruan dan kualitas jaringan internet yang belum stabil. Dari indikator Capacity, sebagian besar pegawai telah mampu mengoperasikan aplikasi namun masih terdapat kesenjangan kemampuan antarpegawai serta keterbatasan infrastruktur teknologi. Dari indikator Value, aplikasi SRIKANDI telah memberikan manfaat nyata berupa efisiensi waktu, penghematan biaya operasional, pengurangan penggunaan kertas, serta pengelolaan arsip yang lebih tertib dan terintegrasi. Kesimpulannya, penerapan SRIKANDI telah berjalan cukup baik namun belum sepenuhnya optimal dan memerlukan penguatan terpadu pada ketiga indikator secara berkesinambungan.
Abstract:Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif kualitatif. Teknik pengumpulan data dilakukan melalui observasi, wawancara mendalam, dan dokumentasi. Informan penelitian berjumlah 7 orang…
ang yang terdiri dari Kepala Dinas, Kepala Bidang Perpustakaan, Pustakawan Ahli Madya, Admin/Staf IT, dan Pemustaka/Pengguna Masyarakat. Analisis data menggunakan model Miles dan Huberman yang mencakup pengumpulan data, reduksi data, penyajian data, dan penarikan kesimpulan. Keabsahan data diuji melalui uji kredibilitas, transferabilitas, dependabilitas, dan konfirmabilitas. Hasil penelitian menunjukkan bahwa penerapan aplikasi iArPusGorontalo sebagai inovasi layanan publik berbasis e-government secara keseluruhan belum berjalan secara optimal. Dari sisi persepsi kegunaan, fitur-fitur aplikasi dinilai memadai secara fungsional, namun kesenjangan besar antara koleksi digital yang tersedia sekitar 2.000 judul dengan kebutuhan ideal 40.000 judul menyebabkan manfaat aplikasi belum dirasakan secara penuh oleh pemustaka, yang tercermin dari penurunan jumlah pengguna aktif dari 215 pengguna pada tahun 2024 menjadi 172 pengguna pada tahun 2025. Dari sisi persepsi kemudahan penggunaan, pustakawan menilai aplikasi mudah dipelajari, namun pemustaka masih menghadapi hambatan pada proses login, pendaftaran akun, pemuatan konten, serta keterbatasan infrastruktur jaringan internet dengan kapasitas bandwidth hanya sekitar 50 Mbps dari kebutuhan ideal 100 Mbps dan hanya tersedianya 6 unit komputer untuk pemustaka. Berdasarkan temuan tersebut, disarankan agar Dinas Kearsipan dan Perpustakaan Provinsi Gorontalo segera memprioritaskan penambahan koleksi digital secara terencana, meningkatkan kapasitas bandwidth minimal hingga 100 Mbps, menambah perangkat komputer bagi pemustaka, mengembangkan media pembelajaran seperti tutorial video, memperluas jangkauan sosialisasi hingga ke sekolah-sekolah dan komunitas masyarakat, serta mengintegrasikan fitur bantuan teknis langsung ke dalam aplikasi agar seluruh lapisan masyarakat dapat memanfaatkan layanan perpustakaan digital secara optimal dan inklusif.
Abstract:Proyek Kartu Tanda Penduduk Elektronik (E-KTP) di Indonesia selama tahun 2011-2013 menjadi salah satu kasus korupsi terbesar dalam sejarah penganggaran publik negara, yang menyebabkan kerugian negara sebesar Rp2,3 triliun…
n dari total anggaran Rp5,9 triliun. Studi ini bertujuan untuk menganalisis kegagalan proses penganggaran pemerintah dalam proyek E-KTP dan dampaknya terhadap kerugian keuangan negara dengan menggunakan Teori Principal-Agent dan prinsip-prinsip Tata Kelola Pemerintahan yang Baik (Good Governance).Penelitian ini menggunakan metode deskriptif kualitatif dengan teknik pengumpulan data sekunder melalui studi dokumentasi. Sumber data utama adalah Putusan Mahkamah Agung No. 34 PK/Tipikor/2018 tentang Setya Novanto, Laporan Hasil Pemeriksaan (LHP) Badan Pemeriksa Keuangan (BPK) No. 10/LHP/XVIII/03/2013 tentang proses pengadaan E-KTP, serta laporan dan siaran pers dari Komisi Pemberantasan Korupsi (KPK). Teknik analisis isi digunakan untuk mengidentifikasi pola kegagalan penganggaran, dampak langsung dan tidak langsung, serta rekomendasi pencegahan.Temuan yang diharapkan menunjukkan bahwa kegagalan penganggaran terjadi dalam empat tahap. Perencanaan dengan penggelembungan anggaran (mark-up) hingga tiga kali lipat dari estimasi teknis.Implementasi dengan tender yang diarahkan dan suap sebesar 7% dari nilai proyek.Pengawasan internal yang lemah yang menyebabkan asimetri informasi antara agen dan prinsipal.Manipulasi akuntabilitas laporan keuangan.Dampaknya mencakup kerugian finansial langsung sebesar Rp2,3 triliun dan kerugian tidak langsung seperti menurunnya kepercayaan publik terhadap e-government dan terganggunya program publik lainnya. Berdasarkan prinsip Good Governance, studi ini merekomendasikan penguatan transparansi melalui publikasi data terbuka, audit real-time oleh BPK, optimalisasi sistem e-procurement, dan pemisahan fungsi otoritas anggaran untuk meminimalkan celah Principal-Agent dalam proyek e-government di masa depan.Kata Kunci: kegagalan penganggaran, proyek E-KTP, kerugian keuangan negara, teori principal-agent, tata kelola yang baik, audit BPK.
Abstract:Digitalization has become a key strategy for enhancing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) amidst advances in information technology and changes in consumer behavior. The use of various digital…
gital platforms, such as social media, marketplaces, digital payment applications, and technology-based financial recording systems, is expected to improve operational efficiency and expand marketing reach. However, the level of digital technology utilization by 3 Kg LPG distribution outlets remains varied, necessitating a more in-depth study of the impact of digitalization on business performance. This study aims to analyze the impact of digitalization on MSME performance based on interviews with owners and managers of 3 Kg LPG distribution outlets under PT Pinang Baris Langit Biru. The study employed a qualitative approach with descriptive methods. Data were collected through in-depth interviews, observations, and documentation of 3 Kg LPG distribution outlets that have implemented digitalization in their business activities. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The research results indicate that the implementation of digitalization has a positive impact on MSME performance, particularly at 3 Kg LPG distribution outlets, including increasing sales, expanding market share, accelerating transaction processes, improving promotional effectiveness, and simplifying business administration and financial management. However, several obstacles remain, such as low digital literacy, limited human resources, and limited access to technology. Therefore, support in the form of training, mentoring, and government policies is needed to improve digital capabilities at 3 Kg LPG distribution outlets so that digital transformation can proceed optimally.
Abstract:This study aims to map innovative solutions based on multi-stakeholder collaboration to optimize the implementation of the Child-Friendly Schools (CFS) Policy in Labuhanbatu Regency, which in practice still faces various…
obstacles. Through a descriptive qualitative approach with data collection techniques such as literature review, in-depth interviews, observations, and Focus Group Discussions (FGDs) in three elementary schools, this study identifies the root causes of the problems. The main findings reveal that the obstacles to the implementation of the CFS are multidimensional, including a substantial lack of understanding of the CFS among educators and parents, limited financial and human resources, resistance to changes in school culture, and weak coordination and active participation from all stakeholders, including children. The value and contribution of this study lies in the proposition of a systemic solution that fills the gap in existing literacy, which goes beyond problem identification. This study recommends a series of integrated innovative solutions, such as the use of digital platforms for outreach and complaints, continuous capacity building of educators, strengthening child participation through official forums, and most importantly, the establishment of a multi-stakeholder collaboration forum and the integration of the CFS policy into regional planning and budgeting (RPJMD/APBD). Key recommendations emphasize the establishment of a multi-stakeholder collaboration forum involving schools, local governments, communities, and the business world, as well as the establishment of an independent monitoring team to ensure accountability.