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: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: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:Maintaining employee commitment is particularly important in palm oil mill operations, where shift work, physical demands, and limited career development opportunities may affect employees’ attachment to the organization.…
on. This study examines the influence of work-life balance and career development on the organizational commitment of operational employees at the Rimba Belian Palm Oil Mill Unit, Region 5, PT Perkebunan Nusantara IV. A quantitative associative design was employed, involving all 114 operational employees through a census approach. Data were collected using a five-point Likert-scale questionnaire and analyzed through multiple linear regression after completing instrument and classical assumption tests. The findings indicate that work-life balance and career development each have a positive and significant influence on organizational commitment. Both variables also jointly contribute significantly to strengthening employees’ commitment to the organization. Work-life balance showed a relatively stronger contribution, suggesting that employees’ ability to manage work demands and personal responsibilities is particularly important in a shift-based operational environment. This study extends the discussion of organizational commitment to the palm oil agro-industry, which remains less frequently examined than service and public-sector organizations. The findings imply that management should improve shift arrangements, rest periods, access to training, and the transparency of promotion and career development processes to maintain employees’ long-term commitment
Abstract:This study aims to analyze the influence of work skills, work discipline, and work motivation on employee performance with a reward scheme as a moderation variable in BU17 employees of PT. Tjiwi Chemical Paper Factory, Tbk.…
bk. The research uses an explanatory quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research population amounted to 379 employees with a sample of 192 respondents selected using purposive sampling techniques. Data collection was carried out through a questionnaire based on the Likert scale and analyzed using SmartPLS 3.0. The results of the study show that work skills, work discipline, and work motivation have a positive and significant effect on employee performance. In addition, reward schemes have been shown to be able to moderate the relationship between job skills, work discipline, and work motivation to employee performance significantly. These findings suggest that rewards not only serve as a form of organizational reward, but also as a work behavior reinforcer that is able to increase the effectiveness of individual contributions to performance achievement. This research provides theoretical implications in the development of the human resource management literature based on reinforcement theory and human capital theory, as well as practical implications for companies in designing a fair, transparent, and performance-based reward system to increase organizational productivity and effectiveness.
Abstract:Kepercayaan publik merupakan faktor penting dalam keberhasilan penyelenggaraan pelayanan publik, termasuk pada sektor pertanahan yang memiliki kompleksitas administrasi dan koordinasi kerja yang tinggi. Penelitian ini bertujuan…
rtujuan menganalisis kemampuan komunikasi interpersonal pegawai Kantor Pertanahan Kota Serang sebagai upaya membangun kepercayaan publik terhadap kualitas layanan yang diberikan. Penelitian menggunakan metode kuantitatif dengan pendekatan survei. Populasi penelitian berjumlah 102 pegawai, dengan sampel sebanyak populasi. Pengumpulan data dilakukan melalui kuesioner yang disusun berdasarkan indikator komunikasi interpersonal menurut DeVito, yaitu keterbukaan, empati, sikap mendukung, sikap positif, dan kesetaraan. Hasil uji instrumen menunjukkan seluruh item pernyataan valid dengan nilai corrected item-total correlation di atas 0,349 serta reliabel dengan nilai Cronbach’s Alpha sebesar 0,969. Temuan penelitian menunjukkan bahwa komunikasi interpersonal pegawai berperan penting dalam memperkuat koordinasi internal, meningkatkan kejelasan informasi, serta mengurangi potensi miskomunikasi yang dapat memengaruhi persepsi masyarakat terhadap pelayanan pertanahan. Komunikasi interpersonal yang efektif mendorong terciptanya pelayanan yang lebih transparan, responsif, dan akuntabel sehingga berkontribusi pada peningkatan kepercayaan publik terhadap Kantor Pertanahan Kota Serang.
Public trust is a crucial factor in the successful implementation of public services, including the land administration sector, which is characterized by complex administrative processes and extensive work coordination. This study aims to analyze the interpersonal communication competence of employees at the Serang City Land Office as an effort to build public trust in the quality of public services provided. This research employed a quantitative method with a survey approach. The study population consisted of 102 employees, all of whom were included as the research sample using a total sampling technique. Data were collected through a questionnaire developed based on DeVito’s interpersonal communication indicators, namely openness, empathy, supportiveness, positiveness, and equality. The instrument testing results indicated that all questionnaire items were valid, with corrected item-total correlation values exceeding 0.349, and reliable, with a Cronbach’s Alpha coefficient of 0.969. The findings reveal that employees’ interpersonal communication plays a significant role in strengthening internal coordination, improving information clarity, and minimizing the potential for miscommunication that may influence public perceptions of land services. Effective interpersonal communication contributes to more transparent, responsive, and accountable public services, thereby enhancing public trust in the Serang City Land Office.
Abstract:Pemilihan Ketua Badan Eksekutif Mahasiswa (BEM) merupakan proses penting dalam menentukan mahasiswa yang memiliki kompetensi terbaik untuk memimpin organisasi kemahasiswaan. Namun, proses seleksi yang masih bergantung pada…
da popularitas dan penilaian subjektif berpotensi menghasilkan keputusan yang kurang optimal. Penelitian ini bertujuan membangun Sistem Pendukung Keputusan (SPK) menggunakan metode Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) untuk membantu proses pemilihan Ketua BEM secara objektif. Data penelitian diperoleh melalui wawancara dengan pembina BEM untuk menentukan kriteria dan bobot penilaian. Lima kriteria yang digunakan meliputi kepemimpinan, kemampuan komunikasi, pengalaman organisasi, integritas, dan indeks prestasi kumulatif (IPK). Tahapan metode MOORA terdiri atas penyusunan matriks keputusan, normalisasi, perhitungan nilai optimasi, dan proses perangkingan. Hasil penelitian menunjukkan bahwa alternatif K1 memperoleh nilai optimasi tertinggi sebesar 0,473 sehingga direkomendasikan sebagai Ketua BEM terpilih. Penerapan metode MOORA mampu menghasilkan proses pengambilan keputusan yang lebih objektif, sistematis, transparan, dan akurat sehingga dapat dijadikan sebagai alat bantu dalam menentukan Ketua BEM berdasarkan kriteria yang telah ditetapkan.
The selection of the Student Executive Board (BEM) President is an important process in determining the most qualified student to lead the student organization. However, conventional selection processes often rely on popularity and subjective judgments, which may lead to less optimal decisions. This study aims to develop a Decision Support System (DSS) using the Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) method to support a more objective selection process. Research data were collected through interviews with BEM advisors to determine the assessment criteria and their corresponding weights. Five criteria were used, namely leadership, communication skills, organizational experience, integrity, and grade point average (GPA). The MOORA method consists of decision matrix construction, normalization, optimization value calculation, and ranking. The results indicate that candidate K1 achieved the highest optimization value of 0.473 and was therefore recommended as the selected BEM President. The implementation of the MOORA method provides a more objective, systematic, transparent, and accurate decision-making process, making it an effective tool for supporting the selection of the most suitable BEM President based on predetermined criteria.
Abstract:constrained by limited buyer options, price-information gaps, high distribution costs, inadequate storage facilities, and fragmented product flows. This study examines the effects of market access and logistics efficiency…
y on the competitiveness of salt farmers. A quantitative explanatory survey was conducted with 100 active salt farmers. The three constructs were measured using a five-point Likert-scale questionnaire and analyzed through multiple linear regression. Market access had a positive and statistically significant effect on competitiveness (p < 0.05), indicating that broader buyer networks, timely price information, alternative marketing channels, and stronger negotiating opportunities improve farmers’ ability to reach markets and sustain sales. Logistics efficiency also had a positive and significant effect (p < 0.05); reliable transportation, lower distribution costs, appropriate storage, proper handling, and shorter delivery times help preserve quality and reduce avoidable losses. The simultaneous test confirmed that both variables jointly affected competitiveness (p < 0.05). These findings indicate that increasing production alone is insufficient when farmers cannot reach profitable markets through efficient product flows. Collective marketing, transparent market information, shared storage, coordinated transportation, and direct relationships with processing industries are therefore essential for strengthening farmers’ bargaining power and market performance
Abstract:This study aims to explore and evaluate the development of studies on shariah-based governance in the takaful industry through a systematic literature review approach. Sharia governance has an important role in ensuring…
that all processes, policies, and operational activities of takaful companies are implemented in accordance with sharia regulations, while supporting the principles of transparency, accountability, fairness, and protection of participants' rights. This study uses the Systematic Literature Review (SLR) method by adopting the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. The databases used are Scopus and Google Scholar with the keywords "Shariah Governance", "Islamic Governance", "Takaful Industry", "Takaful Governance", and "Shariah Governance in Takaful". Through the process of identification, screening, and feasibility assessment, 7 articles that meet the inclusion criteria were obtained for thematic analysis. The results of the study show that the effectiveness of sharia governance in the takaful industry is determined by five main elements: the role and competence of the Sharia Supervisory Board (DPS), the sharia compliance and audit system, the corporate governance mechanism, the transparency of information disclosure based on AAOIFI standards, and the support of the regulatory framework. This research provides theoretical contributions to the development of the concept of sharia governance in the Islamic insurance industry as well as practical recommendations for regulators, takaful operators, and Sharia Supervisory Boards.
Abstract:The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent…
consistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information