Abstract:Strengthening the financial administration capacity of cooperatives is a crucial element in supporting the sustainability and accountability of cooperative institutions in Indonesia. This community service activity aims…
to improve the understanding and skills of cooperative administrators in financial administration through a hybrid Pelatihan (online and offline). This program aligns with the government's "Red and White Cooperative" initiative, which promotes digitalization and professional cooperative governance. The Pelatihan was conducted using a participatory approach involving lecturers, students, and cooperative actors. Results showed an increase in participants' understanding of transaction recording, the preparation of simple financial reports, and the importance of transparency in cooperative fund management. Technical challenges in the hybrid implementation can be overcome with active mentoring and the use of appropriate digital platforms. This activity demonstrates that the hybrid approach can reach a wider audience and is effective in transferring knowledge
Abstract:Abstract This study aims to analyze the implementation of the Integrated Licensing Service Information System (SIPINTER) at the Investment and One-Stop Integrated Services Office (DPMPTSP) of Tangerang Regency. The research…
earch is grounded in issues of low institutional responsiveness in following up on complaints, mismatches between actual service completion time and the Standard Operating Procedure (SOP), and uneven public socialization of the system. This study employs a descriptive method with a qualitative approach, using 3-dimensional e-government success model, namely Support, Capacity, and Value, as the analytical framework. Data were collected through field observation, regulatory documentation review, and in-depth interviews. The findings indicate that the Support dimension is backed by strong political will, allocated funding, and multi-channel socialization that has driven growth in registered users, though technical assistance responsiveness outside office hours remains weak. The Capacity dimension shows adequate human resources and staff competence, but the technological infrastructure remains prone to disruptions such as OTP delivery failures and server downtime. The Value dimension has produced tangible benefits in efficiency and service transparency, yet this value is undermined by document processing delays exceeding SOP standards, driven by a "digital red tape" practice among internal verification officers. This study recommends strengthening online technical support and adopting contingency resource mechanisms to improve service.
Keywords: SIPINTER, e-government, licensing service, DPMPTSP, Support-Capacity-Value model
Abstrak
Penelitian ini bertujuan untuk menganalisis Penerapan Sistem Informasi Pelayanan Perizinan Terpadu (SIPINTER) di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Tangerang. Latar belakang penelitian ini didasari oleh masih rendahnya responsivitas instansi dalam menindaklanjuti laporan, ketidaksesuaian durasi penyelesaian layanan dengan Standar Operasional Prosedur (SOP), serta sosialisasi yang belum merata kepada masyarakat. Penelitian menggunakan metode deskriptif dengan pendekatan kualitatif, dengan analisis berlandaskan model keberhasilan e-government tiga dimensi yaitu Support, Capacity, dan Value. Hasil penelitian menunjukkan bahwa dimensi Support telah didukung oleh political will yang kuat, alokasi anggaran, dan sosialisasi multikanal yang mendorong pertumbuhan pengguna terdaftar, namun masih lemah dalam responsivitas bantuan teknis di luar jam kerja. Dimensi Capacity menunjukkan kecukupan sumber daya manusia dan kompetensi petugas, tetapi infrastruktur masih rentan mengalami gangguan teknis seperti kegagalan pengiriman OTP dan server down. Dimensi Value menghasilkan manfaat nyata berupa efisiensi dan transparansi pelayanan, namun nilainya terdegradasi akibat keterlambatan penyelesaian dokumen yang melampaui SOP, yang dipicu oleh praktik birokrasi digital (digital red tape) di tingkat verifikator internal. Penelitian ini merekomendasikan penguatan dukungan teknis daring serta penerapan mekanisme kontingensi sumber daya untuk meningkatkan layanan.
Kata Kunci: SIPINTER, e-government, pelayanan perizinan, DPMPTSP, model Support-Capacity-Value
Abstract:This study aims to analyze the concepts, characteristics, principles, and dimensions of assessment in Arabic language learning, particularly in the four language skills: listening, speaking, reading, and writing. The study…
dy employed a qualitative approach using a library research design that focused on conceptual analysis of various academic literature relevant to language assessment. The data were collected through documentation techniques from books, scientific journal articles, and academic publications related to the evaluation of Arabic language learning. The data were then analyzed using content analysis to identify, classify, and synthesize various concepts related to language assessment practices. The findings reveal that assessment in Arabic language learning should be authentic, contextual, and oriented toward communicative competence, while integrating linguistic elements with language skills. In addition, assessment should be conducted based on the principles of validity, reliability, objectivity, practicality, transparency, fairness, and sustainability. The novelty of this study lies in its comprehensive explanation of the assessment dimensions across the four Arabic language skills, along with their indicators and assessment techniques. These findings provide implications for educators in designing Arabic language assessments that are more systematic, communicative, and relevant to language learning objectives.
Abstract:This study discusses the implementation of Government Goods/Services Procurement Electronically (E-Procurement) from the perspective of Collaborative Governance in Pekanbaru City. The focus of this research is on the effetiveness…
etiveness of e-catalogs, the involvement of local business actors, and cooperation between local government agencies. The aim of this research is to analyze and describe the e-procurement process within a collaborative framework and to identify the obstacles faced. This research uses a descriptive qualitative approach with data collection techinuques through interviews with the local UKPBJ of Pekanbaru City, the Departement of Trade and Industry of Pekanbaru City, the Inspectorate of Pekanbaru dan the Department of Cooperatives and MSMEs of Pekanbaru City. The result of this study indicate that collaboration among actors is on going but not yet optimal, especially in horizontal dimensions. The involvement of local business actors is still limited due to a lack of technical assistance and information. This research recommends strebgthening the role of local governments as facilitators of collaboration, enchancing the capatity of business actors, and fostering synergy between institutions to achieve participatory, transparent procurement using domestic products.
Abstract:This study explores the dynamics of corporate crisis communication in the digital age, with a particular focus on the role of social media platforms in shaping organizational strategies. Using a qualitative approach and…
library research method, the research systematically reviews academic literature, industry reports, and documented case studies to understand how corporations respond to crises in a hyper-connected environment. The study highlights how traditional theories such as Situational Crisis Communication Theory (SCCT) and Image Repair Theory (IRT) must be adapted to meet the demands of real-time, interactive, and ethically sensitive digital spaces. Through comparative analysis of successful and failed crisis responses—including global cases such as United Airlines and local cases such as Tokopedia—the research reveals that timely, transparent, and empathetic communication on social media significantly influences public perception and corporate reputation recovery. The findings emphasize that a well-designed digital crisis strategy must integrate technical responsiveness with human-centric values to restore trust and sustain long-term relationships with stakeholders.
Keywords : crisis communication, corporate strategy, social media, digital reputation
Abstract:The focus of research on the statement is the strategy of developing human resources (HR) of the Army through a human capital approach in increasing the professionalism, capability, and effectiveness of military personnel…
l to support the operational success of the Army in facing various security challenges. The purpose of this research is to analyze the Human Resource Development Strategy of the Indonesian Army through the Human Capital Approach. The method used in this research is descriptive qualitative with SWOT analysis tools and tree analysis. The theory used in this research is human capital. The results showed that the strategies used for HR development with a human capital approach are (1) Improving the quality of education and training of soldiers through evaluation and inclusive curriculum development. (2) Utilizing good education and training to improve soldiers' capabilities through an integrated and sustainable human capital approach. (3) Improving the professionalism of soldiers through merit-based personnel management system reform. (4) Improving soldiers' welfare by providing access to specialized higher education through the Defense University. (5) Improving transparency and efficiency through information and communication technology, keeping soldiers' focus on the main task of defense. By adopting a human capital approach, the Army is expected to improve the quality and capability of soldiers, so that they are ready to face future challenges and support the achievement of the organization's strategic goals.
Abstract:This research comprehensively analyzes the glass industry development policy on Rempang Island, Batam City, Riau Islands Province, using an environmental risk mitigation approach. Employing a descriptive qualitative method…
od with a case study design and library research, this study examines five main dimensions: the chronology of the Rempang Island case, policy conflicts and controversies, the government regulatory framework, disaster risk analysis from nine environmental perspectives, and overall policy evaluation. The findings reveal that the Rempang Eco City project, designated as a National Strategic Project (PSN) through Permenko for Economic Affairs Number 7 of 2023, triggered prolonged agrarian conflict due to the absence of meaningful participation from indigenous Malay communities who have inhabited 16 ancient villages on the island since 1834. The project implementation was marked by forced evictions, repeated acts of violence, and non-transparent environmental impact assessment (AMDAL) processes. Disaster risk analysis from nine environmental perspectives covering air quality, water quality, coastal and marine ecosystems, sand mining and geological degradation, biodiversity, community health, social-cultural impacts, climate change vulnerability, and environmental governance consistently produces high-risk assessments, affirming that Rempang Island as a small island ecosystem lacks adequate carrying capacity for large-scale glass industrial development without permanent and irreversible ecological damage. Although Presidential Regulation Number 12 of 2025 de facto removed Rempang Eco City from the list of 77 National Strategic Projects under President Prabowo Subianto’s administration, the absence of an explicit revocation of Permenko Number 7 of 2023 creates ongoing legal ambiguity for affected communities. This research concludes that Indonesia urgently requires fundamental reform in its investment-based development policy paradigm, encompassing strengthened indigenous community participation mechanisms, elevation of AMDAL as a non-circumventable legal requirement prior to investment designation, and application of the ecological precautionary principle in small island development.
Abstract:The rapid development of digital payments has made financial transactions easier, but it has also increased the risk of fraud and threats to transaction security. This article aims to analyze the influence of internal audit…
dit on fraud prevention and transaction security in digital payment systems through a Systematic Literature Review (SLR) approach. The study was conducted by reviewing various literature discussing the role of internal audit, fraud prevention, and digital transaction security. The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring. Furthermore, integrating internal audit with robust control systems and adequate security technology can improve transparency, accountability, and transaction security in digital payments. Thus, internal audit is a crucial factor in supporting fraud prevention and maintaining the reliability of digital payment systems.
Abstract:Digital transformation has increased the complexity of fraud risks within organizations, necessitating a more adaptive and integrated internal control system. This study aims to analyze the integration of internal audit,…
electronic audit, and audit governance in improving the effectiveness of internal control and mitigating fraud risks. This study uses a Systematic Literature Review (SLR) approach by analyzing various scientific literature relevant to the research topic. The results show that independent internal audit, the use of electronic audit technologies such as Big Data Analytics and Blockchain, and audit governance through Whistleblowing Systems and AI Governance have a synergistic relationship in strengthening organizational oversight systems. The integration of these three aspects can improve the effectiveness of fraud detection, maintain the integrity of audit data, and strengthen organizational transparency and accountability. This study provides a conceptual contribution in the form of a digital-based integrated oversight model as a strategy for strengthening internal control in the era of digital transformation.
Abstract:Digital transformation is the process of bringing technology into the work of organisations. The main goal is to make things work better, be more open and make decisions. Internal audits are important to make sure organisations…
sations are running smoothly and safely. This means audits need to be able to watch over control and manage risks properly. This is very important for organisations to achieve their goals. Stopping fraud is about finding and preventing actions that can hurt the organisation. This research is trying to figure out how digital transformation affects audits and stopping fraud. The researchers used a method called a 'systematic literature review'. This research is about describing things in detail. They got their information from international journals. They used Google Scholar, Scopus and Sinta to find articles from 2022 to 2025. What they found out is that technology like intelligence looking at data, blockchain, robotic process automation and electronic auditing can make internal audits better. These technologies can also make things more transparent. Help stop fraud. However, digital transformation is not easy to do. There are some problems, like auditors not being good enough with technology risks to cybersecurity and organisations not being ready. Digital transformation and internal audits are. Digital transformation can affect fraud prevention. Digital transformation is important for organisations. It can help with internal audits and fraud prevention.