Abstract:Penelitian ini dilatarbelakangi oleh maraknya pelanggaran Persetujuan Lingkungan dalam kegiatan pertambangan nikel di Kabupaten Luwu Timur yang berdampak pada kerusakan ekologis, sementara penjatuhan sanksi administratif…
belum memberikan efek jera. Penelitian ini bertujuan untuk menganalisis efektivitas penegakan sanksi administratif, mengidentifikasi kendala hukum, serta merumuskan solusi penegakan hukum lingkungan di daerah. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan dan konseptual. Hasil penelitian menunjukkan bahwa penerapan sanksi masih didominasi oleh teguran tertulis dan tindakan perbaikan teknis. Hambatan utama bersumber dari resentralisasi wewenang pasca-Undang-Undang Cipta Kerja, keterbatasan personel pengawas bersertifikasi, dan gugatan korporasi ke Pengadilan Tata Usaha Negara. Sebagai solusi, penelitian ini merumuskan pengoptimalan rekomendasi Berita Acara Pengawasan ke pusat, penerapan prinsip pencemar membayar (polluter pays principle), peluncuran Program Penilaian Peringkat Kinerja Perusahaan dalam Pengelolaan Lingkungan Hidup (PROPER) daerah, penggunaan diskresi darurat, serta pembentukan Satuan Tugas Terpadu lintas yurisdiksi. Solusi ini menjadi langkah strategis untuk menguatkan kolaborasi kelembagaan dan menjamin kelestarian lingkungan yang berkelanjutan.
This study is motivated by widespread violations of Environmental Approvals in nickel mining activities in East Luwu Regency, resulting in ecological damage, while administrative sanctions have failed to provide a deterrent effect. This research aims to analyze the effectiveness of administrative sanction enforcement, identify legal obstacles, and formulate environmental law enforcement solutions at the regional level. The method employed is normative legal research utilizing statutory and conceptual approaches. The results indicate that sanction implementation is still dominated by written warnings and technical corrective actions. Primary obstacles stem from the recentralization of authority post-Job Creation Law, a shortage of certified supervisory personnel, and corporate lawsuits filed with the State Administrative Court. As a solution, this study proposes optimizing Supervision Minutes recommendations to the central government, applying the polluter pays principle, launching regional Company Performance Rating Programs in Environmental Management (PROPER), utilizing emergency discretion, and establishing a cross-jurisdictional Integrated Task Force. These solutions serve as strategic steps to strengthen institutional collaboration and ensure sustainable environmental protection.
Abstract:This study aims to analyze the financial feasibility of the SF'Barik Nutmeg Jam IKM business in Beong Village, Siau Tengah Subdistrict, Sitaro Regency. The research method used was a case study with a quantitative descriptive…
riptive approach. Data were collected through questionnaires administered to 40 respondents. The results of the study Break-Even Point (BEP), show that the total production cost for the agroindustry is Rp805,250 and total revenue of Rp1,400,000, resulting in an operating profit of Rp594,750. An R/C Ratio of 1.74 indicates that the business is viable. The BEP analysis shows that the break-even point is at 23.01 units, rounded to 24 units, with a BEP revenue of Rp805,350. Descriptively, the business is still managed in a simple, family-based manner, with marketing conducted through word-of-mouth promotion and social media. Based on the research findings, the SF’Barik Nutmeg Jam IKM is viable to operate and develop because it is capable of generating profits and has potential for the development of agro-industry based on local commodities.
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:Penelitian ini bertujuan untuk menganalisis perilaku konsumen dalam keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' Kabupaten Toraja Utara. Industri pariwisata budaya telah bertransformasi menjadi industri…
berbasis pengalaman yang mengedepankan nilai emosional, simbolik, dan kultural. Dalam konteks ini, pembelian cinderamata tidak hanya berfungsi sebagai barang konsumsi, tetapi juga sebagai simbol kenangan, identitas budaya, dan representasi pengalaman wisata. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi terhadap lima wisatawan sebagai informan kunci dan lima pelaku UMKM sebagai informan pendukung. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' dipengaruhi oleh empat faktor utama, yaitu faktor budaya, sosial, pribadi, dan psikologis. Faktor budaya dan psikologis merupakan faktor yang paling dominan karena wisatawan memandang cinderamata sebagai representasi budaya Toraja yang autentik dan memiliki makna simbolik. Proses keputusan pembelian berlangsung melalui lima tahapan: pengenalan kebutuhan, pencarian informasi, evaluasi alternatif, keputusan pembelian, dan perilaku pasca pembelian. Wisatawan melakukan pertimbangan terhadap harga, kualitas, keunikan, dan nilai budaya produk sebelum memutuskan membeli. Pengalaman wisata yang positif memberikan pengaruh terhadap kepuasan wisatawan dan mendorong niat membeli ulang serta rekomendasi kepada orang lain. Penelitian ini menyimpulkan bahwa keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' tidak hanya dipengaruhi oleh kebutuhan fungsional, tetapi juga oleh nilai budaya, pengalaman emosional, dan persepsi wisatawan terhadap keaslian produk budaya Toraja.
Abstract is a brief summary of the paper to help readers quickly determine the main research problem, solutions to solving This study aims to analyze consumer behavior in purchasing decisions of souvenirs at the Ke'te Kesu' Tourism Area in North Toraja Regency. The cultural tourism industry has transformed into an experience-based industry that prioritizes emotional, symbolic, and cultural values. In this context, souvenir purchases serve not only as consumer goods but also as symbols of memories, cultural identity, and representations of tourist experiences. This research employs a qualitative descriptive approach with data collection techniques through in-depth interviews, observation, and documentation involving five tourists as key informants and five MSME actors as supporting informants. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that souvenir purchasing decisions at the Ke'te Kesu' Tourism Area are influenced by four main factors: cultural, social, personal, and psychological factors. Cultural and psychological factors are the most dominant because tourists perceive souvenirs as authentic representations of Toraja culture with symbolic meaning. The purchase decision process occurs through five stages: need recognition, information search, alternative evaluation, purchase decision, and post-purchase behavior. Tourists consider price, quality, uniqueness, and cultural value before deciding to purchase a product. Positive tourism experiences influence tourist satisfaction and encourage repeat purchase intentions and recommendations to others. This study concludes that souvenir purchasing decisions at the Ke'te Kesu' Tourism Area are not only influenced by functional needs but also by cultural values, emotional experiences, and tourists' perceptions of the authenticity of Toraja cultural products.
Abstract:This study examines how leadership and work-life balance influence employee performance directly and indirectly through employee engagement at the Fisheries Service of Central Maluku Regency. A descriptive quantitative,…
causal-correlational design was applied to the entire population of 49 employees using total sampling. Data were analyzed through descriptive statistics, path analysis, and Sobel tests to estimate direct, indirect, and mediating effects. The findings show that leadership significantly affects employee engagement (beta = 0.582; p < 0.001), while work-life balance also has a significant, although smaller, effect on engagement (beta = 0.129; p = 0.005). Employee engagement strongly affects performance (beta = 0.942; p < 0.001). In contrast, the direct effects of leadership (beta = 0.034; p = 0.613) and work-life balance (beta = -0.008; p = 0.756) on performance are not significant. Sobel testing confirms that employee engagement mediates the effect of leadership on performance (p = 0.00015) and the effect of work-life balance on performance (p = 0.03). The model explains 92.4% of the variance in performance. The study's novelty lies in demonstrating, within a local public-sector context, that leadership and work-life balance improve performance primarily by strengthening employee engagement rather than through direct effects. These findings imply that public organizations should prioritize engagement-oriented leadership and work-life policies to achieve sustainable employee performance.
Abstract:This study aims to improve children's singing ability through the use of video-based learning in second-grade students at SDN 6 Kabila, Bone Bolango Regency. The research problem identified was the low singing ability of…
students due to the lack of engaging learning media. Video-based learning was employed to help students understand pitch, rhythm, and lyrics, thereby enhancing their confidence, interest, and singing skills in music education. This study adopted a Classroom Action Research (CAR) design following the Kemmis and McTaggart spiral model, conducted in two cycles (Cycle I with two meetings and Cycle II with one meeting). The subjects were 21 second-grade students (9 males and 12 females). Data collection techniques included observation, tests (performance assessments), interviews, and documentation. Data were analyzed descriptively to determine improvements in students' singing ability across four indicators: pitch accuracy, rhythmic accuracy, lyric mastery, and expression with self-confidence. The results showed that students' initial singing ability was low, with only 28% achieving the minimum mastery criterion (KKM). After implementing video-based learning, students' mastery increased to 43% in Cycle I Meeting I, 62% in Cycle I Meeting II, and 90% in Cycle II Meeting I. Teacher activity improved from 60% (adequate) to 96% (excellent), and student activity increased from 59% (adequate) to 96% (excellent). These findings demonstrate that video-based learning effectively improves children's singing ability, confidence, and active participation in music education at the elementary school level.
Abstract:This study aims to improve children's singing ability through the use of video-based learning in second-grade students at SDN 6 Kabila, Bone Bolango Regency. The research problem identified was the low singing ability of…
students due to the lack of engaging learning media. Video-based learning was employed to help students understand pitch, rhythm, and lyrics, thereby enhancing their confidence, interest, and singing skills in music education. This study adopted a Classroom Action Research (CAR) design following the Kemmis and McTaggart spiral model, conducted in two cycles (Cycle I with two meetings and Cycle II with one meeting). The subjects were 21 second-grade students (9 males and 12 females). Data collection techniques included observation, tests (performance assessments), interviews, and documentation. Data were analyzed descriptively to determine improvements in students' singing ability across four indicators: pitch accuracy, rhythmic accuracy, lyric mastery, and expression with self-confidence. The results showed that students' initial singing ability was low, with only 28% achieving the minimum mastery criterion (KKM). After implementing video-based learning, students' mastery increased to 43% in Cycle I Meeting I, 62% in Cycle I Meeting II, and 90% in Cycle II Meeting I. Teacher activity improved from 60% (adequate) to 96% (excellent), and student activity increased from 59% (adequate) to 96% (excellent). These findings demonstrate that video-based learning effectively improves children's singing ability, confidence, and active participation in music education at the elementary school level.
Abstract:This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed…
a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.
Abstract:Various phenomena related to the implementation of integrity in the public sector demonstrate the importance of strengthening integrity values within organizations. One approach is through organizational culture, including…
ng the implementation of transaction practices through an Warung Kejujuran. This study aimed to explore auditors’ experiences in conducting transactions at an Warung Kejujuran. The study employed a qualitative approach using Moustakas’ transcendental phenomenology. Data were obtained through in-depth interviews and documentation involving auditors at the Jombang Regency Inspectorate who had experience interacting with the Warung Kejujuran. Data were analyzed through epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence, supported by NVivo for data organization, coding, and identification of thematic patterns. The findings indicate that transaction practices at the Warung Kejujuran provide auditors with experiences of applying integrity values through independent decision-making in the absence of direct supervision. These experiences are reflected in self-control as a basis for honest action and in the fulfillment of obligations as an element of an auditor’s moral responsibility. Thus, the essence of auditors’ experiences in transaction practices at the Warung Kejujuran lies in their ability to conduct transactions independently through self-control and fulfillment of moral obligations in situations with limited external supervision.
Abstract:This study aims to find out whether micro, small, and medium enterprises in Penajam Paser Utara Regency have prepared financial statements in accordance with the SAK EMKM. The variable in this study is a single variable,…
namely the Implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs). The subject of this study is the owner of Jkopi Cafe located in Penajam Paser Utara Regency, while the focus of this research is the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities carried out by the MSME owners to see if it aligns with SAK EMKM. Data collection was carried out through interviews and documentation. The data analysis was carried out using qualitative descriptive methods. The results of this study show that Jkopi Cafe's business is not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).