Abstract:This descriptive qualitative research analyzes the effectiveness of policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City. Four indicators from George…
orge C. Edward III's policy implementation theory—communication, resources, disposition, and bureaucratic structure—are employed as the analytical framework. Field data obtained through observation, interviews, and documentation were systematically analyzed using the data condensation, display, and conclusion drawing model of Miles, Huberman, and Saldana. The findings indicate that the policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City has been running fairly well but has not yet been optimal. In the communication aspect, coordination among implementers has been functioning well; however, information dissemination to target groups and the general public remains suboptimal. In the resources aspect, policy implementation has been supported by human resources, authority, and facilities, yet is still constrained by limited personnel and underutilized facilities and databases. In the disposition aspect, officials demonstrate commitment, responsibility, and a professional attitude in implementing the policy; however, guidance programs have not been able to reach all vagrants and beggars on a sustainable basis. In the bureaucratic structure aspect, policy implementation has been supported by Standard Operating Procedures (SOPs), clear task distribution, and inter-division coordination; nevertheless, SOP implementation in the field still needs optimization to ensure services reach all target groups. Based on these findings, the Social Affairs and Community Empowerment Office of Gorontalo City needs to enhance communication and socialization to target groups, strengthen human resources and supporting facilities, optimize guidance and empowerment programs, and improve inter-agency coordination so that the policy implementation on handling vagrants and beggars can be more effective in improving social welfare.
Abstract:Divorce is a societal problem that affects children, extended families, married couples, and the general social resilience of communities. Local wisdom values, such as siri' na pacce, sipakatau, sipakalebbi, sipakainge,…
and tudang sipulung, stand for respect, empathy, accountability, and thoughtful dispute resolution in Bugis-Makassar society. The goal of this study is to determine how applicable Bugis-Makassar traditional knowledge is to family mediation as a divorce prevention tactic and how it may be updated and revived. This study employed a descriptive design and a qualitative methodology. In-depth interviews, observations, and documentation involving couples who had experienced marital discord, as well as traditional leaders, religious leaders, mediators, and family members involved in mediation procedures, were used to collect data. Techniques for data reduction, data display, and conclusion drawing were used to analyze the data. The findings indicate that while sipakatau and sipakalebbi improve respect between married couples, siri' na pacce strengthens accountability and empathy. While tudang sipulung provides a deliberative setting for discovering common answers, sipakainge encourages constructive reminders. The findings suggest that the parties' desire to voluntarily embrace the mediation process can be increased by involving traditional authorities, religious leaders, and dependable family members. Reviving these ideals in an adaptive, equitable, and impartial manner might support family mediation. The results of this study show that incorporating local knowledge into family mediation could be beneficial in reducing divorce.
Abstract:Handwashing with soap is one of the most effective public health measures for preventing gastrointestinal and respiratory infections among children. However, despite ongoing health education efforts, many children still…
do not perform proper handwashing techniques. Interactive educational approaches, such as demonstration methods combined with songs, may enhance children's practical skills more effectively than conventional instruction. This study aimed to determine the effect of health education using a demonstration method on handwashing with soap skills among children in the BTN AL community, Entrop Subdistrict, South Jayapura District. A quantitative study with a one-group pretest-posttest pre-experimental design was conducted involving 20 child participants selected through total sampling. The intervention consisted of a live demonstration of the WHO six-step handwashing technique accompanied by a modified version of the children's song Naik Becak. Participants' handwashing skills were assessed before and after the intervention using the WHO Standard Hand Hygiene Observation Checklist. Data were analyzed using the Wilcoxon Signed-Rank Test. The findings demonstrated a significant improvement in children's handwashing skills following the intervention. Before receiving health education, most participants were unable to perform the recommended handwashing procedure correctly. After the intervention, 18 participants (90%) successfully demonstrated all six handwashing steps independently, while only two participants (10%) still required assistance. Statistical analysis showed a significant difference between pretest and posttest scores (p < 0.001). The study concludes that health education delivered through a demonstration method combined with a modified children's song effectively improves handwashing with soap skills among children. This approach may serve as an innovative and engaging strategy for promoting healthy hygiene behaviors in early childhood.
Abstract:The transformation of the Islamic banking industry requires the integration of financial performance, customer trust, and customer loyalty as the foundation for institutional sustainability. This study aims to map the intellectual…
tellectual evolution of this field of study and identify dominant themes, development trends, and opportunities for research gaps in the international literature. The method employed is a bibliometric analysis based on a Systematic Literature Review (SLR) using the PRISMA procedure on Scopus articles from 2018 to 2025. From a selection process of 2,009 documents, the study identified 37 articles meeting the inclusion criteria, which were then analyzed using co-authorship, co-occurrence, network, overlay, and density visualizations. The results indicate that the themes of customer loyalty, service quality, customer satisfaction, and customer trust form the core of the intellectual structure with the highest connectivity, while the themes of financial performance, digital trust, banking mergers, and Sharia banking mergers remain in low-density areas, signaling opportunities for research development. The novelty map also reveals a shift in focus from traditional loyalty models toward digital banking, customer experience, and e-CRM. The novelty of this study lies in its proposal of a new research agenda model that integrates financial performance–customer trust–customer loyalty within the context of digital transformation and the consolidation of Sharia banks. Thus, it is hoped that this study can provide a conceptual foundation for future cross-national empirical research
Abstract:This study aims to analyze the compliance of regional fixed asset management at the Regional Finance and Asset Agency of South Sulawesi Province with the provisions of Minister of Home Affairs Regulation No. 19 of 2016,…
with a focus on motorized two-wheeled vehicles. The research method used is qualitative descriptive, with data collection techniques involving interviews and documentation. The data used consists of primary data from the interviews as well as secondary data in the form of asset management documents and related reports. The results of the study indicate that asset management has generally been carried out in accordance with applicable regulations and covers all stages of management. However, there are still challenges regarding supervision, reporting, and asset user compliance, as well as relatively complex administrative procedures. Therefore, it is necessary to optimize controls and streamline procedures to improve accountability in asset management
Abstract:Influencer marketing has emerged as a dominant strategy within the digital marketing landscape, particularly in the Indonesian beauty industry. This study investigates how consumers in Makassar City develop and sustain trust…
rust in influencer-based marketing content on social media platforms. Employing a qualitative descriptive approach, in-depth semi-structured interviews were conducted with 20 purposively selected participants who actively consume beauty content on Instagram, TikTok, and YouTube. Data were analyzed using thematic analysis encompassing open coding, axial coding, and selective coding procedures. The findings reveal five core themes: (1) authenticity as the primary driver of trust formation; (2) the negative impact of excessive commercialization on perceived credibility; (3) the role of influencer expertise and product knowledge in legitimizing recommendations; (4) parasocial relationships as amplifiers of emotional attachment and brand loyalty; and (5) consumer skepticism as an emerging critical evaluation strategy. The study demonstrates that trust remains the central mediating variable linking influencer characteristics to purchase intentions. Consumers exhibit nuanced evaluation behaviors, distinguishing between genuine advocacy and sponsored content. The research contributes theoretically by integrating Source Credibility Theory, Parasocial Interaction Theory, and the Trust-Commitment Theory within the influencer marketing context. Managerially, the findings suggest that brands should prioritize authentic, transparent, and expertise-driven influencer collaborations rather than high-volume promotional campaigns.
Abstract:This study investigates the relationship between profitability, leverage, and firm size and tax avoidance practices in publicly listed consumer sector firms during the 2020–2024 period. A quantitative approach was applied…
ied using panel data regression analysis, with a sample of six companies selected through purposive sampling. Tax avoidance was measured using the Effective Tax Rate (ETR), while profitability, leverage, and firm size were proxied by Return on Assets (ROA), Debt to Equity Ratio (DER), and the natural logarithm of total assets, respectively. Based on model selection procedures, the Random Effect Model (REM) was identified as the most appropriate specification. The results indicate that, both individually and jointly, profitability, leverage, and firm size do not exhibit a statistically significant effect on tax avoidance. Additionally, the coefficient of determination suggests that the model explains only a limited proportion of the variation in tax avoidance behavior. These findings imply that tax avoidance is likely influenced by factors beyond the financial indicators examined, highlighting the need for future research to incorporate broader determinants, including governance and regulatory aspects.
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.
Abstract:The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this…
paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Abstract:This study aims to test and analyze the influence of work compliance and work motivation on the work results of apparatus at the Makassar Regional Investment and One-Stop Integrated Services Office. The background of this…
s study is based on the importance of improving the performance of the apparatus in providing effective, responsive, and quality public services. Work compliance is seen as the attitude of the apparatus in obeying applicable rules, procedures, discipline, and work standards, while work motivation reflects the motivation, enthusiasm, and willingness of the apparatus to complete tasks. The population in this study is all apparatus in the agency, with a sample of 59 respondents. Data were collected through questionnaires and analyzed using multiple linear regression techniques with the help of SPSS software version 23.00. The results of the study show that work compliance has a positive and significant effect on the work results of the apparatus. This means that the higher the level of compliance of the apparatus with work rules and procedures, the better the work results achieved. Meanwhile, work encouragement has a positive but insignificant effect on the work results of the apparatus. These findings show that work motivation needs to be supported by a conducive work system, supervision, and organizational environment in order to be able to improve performance optimally. The implication is that agencies need to strengthen the culture of discipline and design a more targeted motivation strategy according to the needs of public service apparatus in a sustainable manner in the region