bluuebunny/crossref_metadata_2025 huggingface dataset:
ANALISIS PELUANG BISNIS BUMDES KALUPPINI JAYA DESA KALUPPINI KABUPATEN ENREKANG
Authors: Magguali Eby , Yusuf Syarifuddin , Afarah Rudi
Published: February 2025

Analisis peluang Bisnis Bumdes dalam penelitian ini. mengetahui peluang yang dapat dikelola dan dijadikan sebagai Sarana Pengembangan Usaha oleh BUMDes Kaluppini Jaya Desa Kaluppini Kabupaten Enrekang Berbasis Potensi Desa. Metode yang digunakan dalam penelitian ini dengan Pendekatan Kualitatif. Hasil yang diperoleh yakni BUMDes Kaluppini Jaya pada dasarnya telah memiliki usaha yang telah dikembangkan dalam rangka upaya mendukung peningkatan kesejahteraan masyarakat, namun peran dari BUMDes dianggap masih sangat rendah. Permasalahan rendahnya peran BUMDes tersebut karena belum mampu menyikapi Peluang-Peluang Usaha Berbasis Potensi Desa, sementara disisi lain terdapat Unit Usaha yang telah berjalan walaupun tidak masimal, sehingga dibutuhkan inovasi dalam bentuk usaha lain untuk meningkatkan tingkat pendapatan dari usaha-usaha yang telah ada; BUMDes Kaluppini Jaya melihat bahwa terdapat peluang usaha yang berbasis Potensi Desa dapat dimanfaatkan sebagai usaha BUMDes, selain itu dengan usaha yang dapat dikembangkan tersebut selalin memiliki keterkaitan dengan usaha yang ada saat ini juga orientasinya memiliki keterkaitan dengan pemberdayaan masyarakat, dan kesemua usaha tersebut berbasis potensi-potensi yang ada di desa
ANALISIS AKUNTANSI MANAJEMEN DAN STRATEGI OPERASI TERHADAP INOVASI PERUSAHAAN (STUDI PADA PT AL – FATIH PORANG)
Authors: Azis Abdul , Ilham Ilham
Published: February 2025

Akuntansi Manajemen dalam Penelitian ini bertujuan untuk mengetahui bagaimana akuntansi manajemen dan strategi operasi mempengaruhi inovasi perusahaan, dengan studi kasus pada PT Al – Fatih Porang Indonesia. Penelitian ini menggunakan metode kualitatif deskriptif, dengan teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa akuntansi manajemen dan strategi operasi memiliki kontribusi yang signifikan terhadap proses inovasi di perusahaan. Akuntansi manajemen berperan penting dalam pengelolaan biaya secara efisien, penyusunan sistem informasi yang mendukung pengambilan keputusan strategis, serta dalam evaluasi kelayakan finansial dari inovasi produk. Dengan informasi yang akurat dan tepat waktu, perusahaan dapat membuat keputusan yang lebih baik terkait dengan pengembangan produk baru dan pemanfaatan sumber daya. Sementara itu, strategi operasi yang berfokus pada optimalisasi proses produksi, manajemen rantai pasokan yang efisien, dan pengembangan kapasitas produksi, berperan kunci dalam meningkatkan efisiensi operasional perusahaan. Hal ini memungkinkan perusahaan untuk mengelola risiko lebih baik dan memanfaatkan peluang inovasi yang ada. Secara keseluruhan, integrasi antara akuntansi manajemen yang efektif dan strategi operasi yang terencana dengan baik sangat berpengaruh dalam mendorong keberhasilan inovasi dan daya saing perusahaan di pasar.
PENGARUH PENDAPATAN ASLI DAERAH DAN DANA PERIMBANGAN TERHADAP BELANJA MODAL PADA PEMERINTAH KABUPATEN BARRU
Authors: Sari Nur Nilam , Arodhiskara Yadi , Jumriani Jumriani
Published: February 2025

Pendapatan Asli daerah Penelitian ini bertujuan untuk mengetahui pengaruh Pendapatan Asli Daerah (PAD) dan Dana Perimbangan terhadap Belanja Modal pada Pemerintah Kabupaten Barru. Penelitian ini menggunakan teknik pengumpulan data berupa observasi dan dokumentasi yang diambil dari laporan keuangan daerah dan data terkait lainnya. Teknik analisis data yang digunakan adalah analisis regresi linear berganda untuk menguji hubungan antara variabel independen dan dependen. Berdasarkan uji F, hasil penelitian menunjukkan bahwa variabel PAD dan Dana Perimbangan secara simultan berpengaruh signifikan terhadap Belanja Modal di Pemerintah Kabupaten Barru. Hal ini menunjukkan bahwa kedua variabel tersebut memiliki peran penting dalam menentukan alokasi anggaran untuk belanja modal. Selanjutnya, hasil uji t menunjukkan bahwa masing-masing variabel, yaitu PAD dan Dana Perimbangan, berpengaruh secara parsial terhadap Belanja Modal. Dengan demikian, peningkatan PAD dan Dana Perimbangan diharapkan dapat meningkatkan kapasitas pemerintah daerah dalam melakukan belanja modal yang pada akhirnya mendukung pembangunan infrastruktur dan fasilitas publik yang lebih baik. Penelitian ini memberikan wawasan bagi pemerintah daerah dalam merencanakan dan mengelola anggaran belanja modal yang lebih efektif.
ANALISIS PENGELOLAAN ANGGARAN PENDAPATAN DAN BELANJA DESA DI DESA KASERALAU KECAMATAN BATULAPPA KABUPATEN PINRANG
Authors: Akhsan Akhsan , Nurwani Nurwani , Asmawati Asmawati
Published: February 2025

Analisis pengelolaan APBDes sangat penting agar anggaran desa benar-benar memberikan manfaat maksimal untuk masyarakat, terutama dalam meningkatkan pembangunan dan kesejahteraan. Jika dikelola dengan baik, APBDes mampu menjadi instrumen strategis dalam memajukan desa sesuai dengan visi dan misi pembangunan desa yang sudah ditetapkan. Penelitian ini bertujuan untuk memahami proses perencanaan dan akuntabilitas Anggaran Pendapatan dan Belanja Desa di Desa Kaseralau, Kabupaten Pinrang sesuai dengan ketentuan Peraturan Menteri Dalam Negeri Nomor 20 Tahun 2018 tentang pengelolaan keuangan desa. Penelitian ini merupakan jenis studi deskriptif kualitatif dengan menggunakan data primer dan sekunder. Data primer diperoleh melalui pengamatan langsung dan wawancara terkait perencanaan dan akuntabilitas APBDes di Desa Kaseralau pada tahun 2023, sedangkan data sekunder berasal dari laporan keuangan Desa Kaseralau tahun yang sama. Teknik analisis data yang digunakan adalah penelitian komparatif. Hasil penelitian menunjukkan bahwa sistem perencanaan telah menerapkan prinsip transparansi, partisipatif, dan akuntabilitas. Sementara itu, pertanggungjawaban Anggaran Pendapatan dan Belanja Desa, baik dari segi teknis maupun administratif, sudah berjalan baik, meskipun perlu bimbingan tambahan dari pemerintah Kecamatan
PENGELOLAAN POTENSI DESA SEBAGAI SARANA UNTUK MENINGKATKAN PENDAPATAN ASLI DESA MELALUI OPTIMALISASI PERAN BUMDES DI DESA TOKKONAN KABUPATEN ENREKANG
Authors: Rasmiati Rasmiati
Published: February 2025

Pengelolaan Potensi Desa dalam Penelitian ini bertujuan untuk mengetahui bentuk Optimalisasi yang dapat dilakukan terhadap Pengelolaan BUMDes dan untuk potensi-potensi yang dimiliki oleh Desa Tokkonan Kabupaten Enrekang dan dapat dikembangkan menjadi usaha BUMDes sehingga mampu mendukung Peningkatan Pendapatan Asli Desa. Metode yang digunakan dalam penelitian ini dengan Pendekatan Kualitatif yang memanfaatkan informan dari unsur Aparat Desa, Kepala Dusun dan Tokoh Masyarakat. Hasil yang diperoleh dalam penelitian ini antara lain Mendukung Peningkatan Pendapatan Asli Desa (PADes) di Desa Tokkonan maka langkah penting yang harus dilakukan oleh Pihak Pemerintah Desa yakni mengoptimalisasikan Peran BUMDes. Agar potensi yang dimiliki oleh Desa Tokkonan dapat dikelola secara maksimal. Strategi yang dianggap tepat untuk mengoptimalkan kembali Peran BUMDes di Desa Tokkonan yakni melalui Proses dalam Konsep Pemberdayaan masyarakat yang terdiri dari Penyadaran, Pelatihan, Pendampingan dan Evaluasi. Beberapa Potensi yang dimiliki oleh Desa Tokkonan seperti Potensi Tanaman Produktif, Potensi Wisata Religi dan Wisata Pendidikan serta Wisata Alam, memiliki nilai ekonomis yang cukup besar dalam mendukung Peningkatan Pendapatan Asli Desa, hanya saja karena tidak optimalnya peran BUMDes, sehingga potensi tersebut belum mampu dikelola secara maksimal
ANALISIS TRANSPARANSI ANGGARAN BERBASIS KINERJA PADA DINAS PEKERJAAN UMUM DAN PENATAAN RUANG KOTA PAREPARE
Authors: Damis Sariana , Setiawan S Rival
Published: February 2025

Transparansi Anggaran Tujuan yang hendak dicapai dalam penelitian ini adalah Untuk mengetahui Bentuk Transparansi Pengelolaan Anggaran Berbasis Kinerja yang dilakukan oleh DInas Pekerjaan Umum dan Penataan Ruang (PUPR) Kota Parepare. Penelitian ini menggunakan pendekatan Metode Kualitatif dengan responden yang digunakan yakni Pelaksana Anggaran pada Dinas Pekerjaan Umum dan Penataan Ruang (PUPR) Kota Parepare. Adapun hasil yang diperoleh dari penelitian ini antara lain : Pelaksanaan Anggaran Berbasis Kinerja pada Dinas Pekerjaan Umum dan Penataan Ruang Kota Parepare secara umum telah diimplementasikan berdasarkan pada prinsip-prinsip Disiplin Anggaran, Keadilan Anggaran,Efektifitas dan Efesiensi serta mampu menampilkan Output dan Outcome yang hendak dicapai dari masing-masing program. Transparansi terhadap Implementasi penerapan Anggaran Berbasis Kinerja secara umum pada Pemerintahan Daerah Kota Parepare telah diterapkan sejak Tahun 2011 melalui Portal yang dikelola oleh PPID selaku Pusat Pelayanan Informasi Publik
PEMETAAN POTENSI DESA DALAM PENGEMBANGAN USAHA BUMDES MELALUI KONSEP ASSET BASED COMMUNITY DEVELOPMENT (ABCD) DI DESA RANGA KABUPATEN ENREKANG
Authors: Akhsan Akhsan , Sufia Rahmadanira
Published: February 2025

Tujuan dalam penelitian ini adalah Untuk mengetahui Potensi yang dapat dipetakan melalui pendekatan Asset Based Community Development sebagai dasar pengembangan Usaha untuk BUMDes di Desa Ranga Kab. Enrekang. Adapun Metode yang digunakan dalam penelitian ini yakni dengan Pendekatan Kualitatif. Hasil yang diperoleh pada penelitian ini adalah Penyebab utama dari belum mampunya Pemerintah Desa dan BUMDes dalam menentukan jenis usaha yang dapat dikelola atau dikembangkan, walaupun telah berorientasi pada potensi sumber daya alam namun tidak memberdayakan masyarakat didalamnya, sehingga salah satu langkah yang ditawarkan yakni melakukan analisis dengan pendekatan Model Asset Based Community Development  atau Pemberdayaan Masyarakat berbasis Potensi Desa. Melalui pendekatan tahapan yang ada dalam model Asset Based Community Development, pihak Pemerintah Desa dan BUMDes telah memiliki keyakinan untuk dapat merancang jenis usaha yang dianggap layak dikembangkan di Desa Ranga, dan keputusan terhadap jenis usaha yang akan dikelola diserahkan kembali kepada masyarakat untuk menentukannya, hal ini dimaksudkan agar nantinya dalam pengelolaan usaha yang telah ditetapkan tingkat pemberdayaan di masyarakat menjadi lebih baik.
PENGARUH MODERNISASI DAN PERUBAHAN SOSIAL TERHADAP NILAI-NILAI KEARIFAN LOKAL DI DESA KALUPPINI KABUPATEN ENREKANG
Authors: Parman Parman , Putri Junita
Published: February 2025

Berdasarkan hasil analisis regresi linier sederhana menunjukan bahwa pengaruh modernisasi terhadap kearifan lokal masyarakat modernisasi berpengaruh signifikan terhadap kearifan lokal hal ini dibuktikan dengan hasil pengujian diperoleh t hitung 2,282 > t tabel 1,697 dengan tingkat signifikan 0,030 < 0,05. Untuk pola hubungan antara Perubahan Sosial terhadap Kearifan Lokal di Desa Kaluppini Kecamatan Enrekang Kabupaten Enrekang adalah sebesar 7,605, sementara untuk nilai signifikansinya yakni 0,000. Berdasar pada kedua hasil penjabaran tersebut maka untuk hubungan pengaruh jika secara bersama antara modernisasi dan perubahan sosial terhadap kearifan lokal, maka dapat dinyatakan bahwa modernisasi dan perubahan sosial jika secara bersama-sama mampu memberikan pengaruh yang signifikan terhadap Kearifan Lokal di desa kaluppini kabupaten enrekang, atau dengan kata lain  ditolak dan  atau Hipotesis yang diajukan diterima. Penelitian ini menggunakan Metode Kuantitatif dengan jumlah Responden sebanyak 71 orang, adapaun alat analisis yang digunakan yakni SPSS( Statistical Package for the Social Sciences). Hasil dari penelitian ini menunjukkan bahwa Modernisasi dan Perubahan Sosial memiliki hubungan pengaruh yang signifikan terhadap nilai-nilai Kearifan Lokal di Desa Kaluppini Kabupaten Enrekang.
PENGARUH KOMPETENSI DAN INTEGRITAS TERHADAP KINERJA PEGAWAI PADA BADAN KEPEGAWAIAN DAN PENGEMBANGAN SUMBER DAYA MANUSIA (BKPSDM) KABUPATEN SIDENRENG RAPPANG
Authors: Y Dwi Pramesti
Published: February 2025

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi dan integritas terhadap kinerja pegawai pada  badan kepegawaian dan pengembangan sumber daya manusia (BKPSDM) Kabupaten Sidenreng Rappang. Selain itu juga untuk mengetahui pengaruh kompetensi dan integritas jika secara bersama-sama terhadap kinerja pegawai pada badan kepegawaian dan pengembangan sumber daya manusia (BKPSDM) Kabupaten Sidenreng Rappang. Penelitian ini menggunakan pendekatan dengan metode kuantitatif dimana  menurut Sugiyono (2020) bahwa Metode Kuantitatif adalah metode yang berlandaskan pada filsafat positivisme, digunakan untuk meneliti pada populasi atau sampel tertentu, pengumpulan data menggunakan instrumen penelitian, analisis data bersifat kuantitatif/statistik, dengan tujuan untuk menguji hipotesis yang telah ditetapkan. Adapun jumlah responden yang dijadikan sampel sebanyak 47 orang atau seluruh pegawai pada badan kepegawaian dan pengembangan sumber daya manusia (BKPSDM), adapaun alat analisis yang digunakan yakni SPSS (Statistical Package for the Social Sciences). Hasil dari penelitian ini menunjukkan bahwa Kompetensi dan integritas secara Parsial memiliki pengaruh yang signifikan terhadap Kinerja Pegawai pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Sidenreng Rappang, demikian pula setelah dilakukan uji secara Simultan berpengaruh memiliki pengaruh yang signifikan terhadap Kinerja Pegawai pada Badan Kepegawaian dan Pengembangan Sumber Daya Manusia (BKPSDM) Kabupaten Sidenreng Rappang
ANALISIS DAMPAK FINANCIAL TECHNOLOGY TERHADAP EFISIENSI PENJUALAN PADA PT KAOSTA SUKSES MULIA
Authors: Indah Purwanengsi  , Bachtiar Yusran
Published: February 2025

Di era saat ini, perkembangan teknologi berlangsung sangat cepat, termasuk di sektor keuangan dengan munculnya Financial Technology (Fintech). Fintech adalah istilah yang menggambarkan inovasi dalam layanan keuangan. Penerapan Fintech dirancang untuk menyesuaikan dengan kemajuan teknologi yang dikombinasikan dengan kebutuhan finansial, terutama di lembaga perbankan, sehingga diharapkan dapat memfasilitasi berbagai transaksi keuangan secara lebih efisien seperti pencatatan transaksi secara otomatis, pelacakan arus kas yang lebih baik, serta kemudahan dalam menawarkan produk atau layanan kepada konsumen secara online. Dengan adanya kemudahan pembayaran dan pengelolaan transaksi secara digital, pelaku usaha dapat menghemat waktu, mengurangi biaya operasional, dan meningkatkan efisiensi secara keseluruhan. Penelitian ini berfokus pada analisis dampak Fintech terhadap peningkatan penjualan dan efisiensi transaksi. Pendekatan yang digunakan dalam penelitian ini adalah deskriptif kualitatif. Sampel penelitian adalah manajer R&D, dan data dikumpulkan melalui wawancara mendalam. Teknik analisis data mencakup pengumpulan data melalui wawancara, observasi, dan dokumentasi, kemudian dilanjutkan dengan reduksi data dan penyajian data.Hasil analisis menunjukkan bahwa penerapan Fintech memiliki dampak yang signifikan terhadap efisiensi transaksi, yang pada akhirnya berkontribusi terhadap peningkatan efektivitas penjualan dan pembeli dalam melakukan tarnsaksi jual beli sehingga kegiatan yang dilakukan dapat lebih efisien.
OPTIMALISASI PENGELOLAAN BUMDES MELALUI KONSEP PEMBERDAYAAN MASYARAKAT DI DESA TOKKONAN KABUPATEN ENREKANG
Authors: Rismawati Rismawati , Sampara Nirwana , Bahruddin Bahruddin
Published: February 2025

Penelitian ini bertujuan untuk mengetahui bentuk Pemberdayaan Masyarakat dan bentuk Optimalisasi yang dapat dilakukan dalam rangka Pengelolaan BUMDes di Desa Tokkonan Kab Enrekang. Penelitian ini menggunakan pendekatan Metode Kualitatif dengan Informan yang digunakan terdiri dari Kepala Desa, Tokoh Pemuda, Tokoh Masyarakat, Kepala Dusun dan Pengurus BPD. Hasil yang diperoleh dalam penelitian ini adalah Langkah Optimalisasi Pengelolaan BUMDes di Desa Tokkonan pada dasarnya memiliki peluang yang sangat besar ditinjau dari potensi atau sumber daya yang dapat dilakukan sebagai sarana usaha, adapun permasalahan terkait dengan masih rendahnya partisipasi masyarakat dari hasil analisis diperoleh gambaran bahwa rendahnya tingkat partisipasi tersebut lebih dikarenakan tingkat pemahaman tentang maksud dan tujuan keberadaan BUMDes di Desa masih sangat Minim dan Strategi untuk meningkatkan Partisipasi Masyarakat terhadap Pengelolaan BUMDes, maka para Pemangku Kebijakan di Desa Tokkonan melihat bahwa langkah strategis yang dapat dilakukan yakni melalui Konsep Pemberdayaan dengan menjalankan semua bentuk proses yang ada dalam Konsep Pemberdayaan secara utuh, dan secara kongkrit bahwa langkah-langkah dalam pelaksanaan Proses Pemberdayaan Masyarakat tersebut akan di dukung penuh oleh Pemerintah Desa.
The The Effect Of Content Marketing on Instagram @Warkopshearlock On Purchase Interest Consumer in Perspective Islamic Economics
Authors: Sardia  , Semaun Syahriyah , Bahri Andi , Muhammadun Muzdalifah , Damirah Damirah
Published: February 2025

The growth of content marketing is encouraging social media users to engage in online marketing, which focuses on producing and sharing useful, timely, and consistent material to attract and retain a defined audience. This ultimately motivates clients to make profitable decisions. Through Instagram, @warkopshearlock uses content marketing to promote its products. The posts shared by Instagram @warkopshearlock through Instagram features aim to draw attention to the product and encourage customers to purchase it. This research aims to determine the extent to which consumer purchase interest is influenced by content marketing on Instagram @warkopshearlock. The technique used is a quantitative approach. Researchers used questionnaires to collect data. The population in this study consists of Warkop Shearlock's customers. Researchers employed purposive sampling techniques. To assess the extent of the influence between variables X and Y, researchers processed the questionnaire test data using Smart PLS 4. Based on the hypothesis test for the Content Marketing Variable (X), the t-statistic value is 13.321 > 1.96 or the p-value is 0.000 < 0.05, so H1 is accepted, meaning that Content Marketing on Instagram @warkopshearlock affects Consumer Purchase Interest. This indicates that H1 is accepted and Ho is rejected.
The Urgency of Environmental Accounting as a Business Sustainability Strategy (Case Study of PT. Gonusa Prima Distribusi)
Authors: Djudahril Fakhri , Mas'ud Masdar , Tenriwaru Tenriwaru
Published: February 2025

ABSTRACT
Environmental accounting encompasses the management of environmental costs, such as pollution control, waste disposal, natural resource maintenance, and the implementation of environmentally friendly practices within business operations. This study aims to assess the extent to which environmental accounting can serve as a benchmark for business sustainability at PT. Gonusa Prima Distribusi. This research is classified as qualitative with a case study approach. In this study, there are 8 informants. Data collection techniques include observation, interviews, and documentation. The researcher conducted a direct visit to the research site, PT. Gonusa Prima Distribusi, located at Pergudangan Parangloe Indah, Blok Hall 5 No. 6, Kelurahan Parangloe, Kecamatan Tamalanrea, Makassar City, South Sulawesi Province. The methods used include interviews, observation, and documentation. The results of the study indicate that the implementation of environmental accounting at PT. Gonusa Prima Distribusi is quite effective, allowing the company to apply a reasonably good business sustainability strategy. This effective business sustainability strategy also automatically enhances the profitability of PT. Gonusa Prima Distribusi.
The Marketing Mix Strategy and Its Impact on Sales Volume Improvement at PT. Hadji Kalla in Ajatappareng
Authors: Musakkir Musakkir , Damirah Damirah , Muliati Muliati , Aminah St. , Semaun Syahriyah
Published: February 2025

This study discusses the Marketing Mix Strategy and Its Impact on Sales Volume Improvement at PT. Hadji Kalla in Ajatappareng. The objective of this research is to understand the process of marketing strategy in increasing sales volume and the implementation of the Marketing Mix strategy to create customer satisfaction at PT. Hadji Kalla in Ajatappareng. The research method used is descriptive qualitative. This study is a field research. The data sources include primary data from direct interviews with the branch manager and marketing staff of PT. Hadji Kalla in Ajatappareng, and secondary data from books, journals, and related articles. Data analysis techniques involve SWOT analysis and data collection, data reduction, data presentation, and conclusion drawing. Data validity is tested using credibility and dependability tests. The marketing strategy of PT. Hadji Kalla in Ajatappareng has successfully increased sales by expanding target markets, improving product quality, offering attractive promotions, ensuring customer satisfaction, retaining and nurturing loyal customers, optimizing media use, providing product guarantees, proving with testimonials and reviews, employing bundling strategies, and conducting appropriate evaluations. To enhance customer satisfaction, PT. Hadji Kalla in Ajatappareng uses the 7P Marketing Mix strategy, which consists of product, price, place, promotion, people, process, and physical evidence. These seven elements have been well implemented and executed at PT. Hadji Kalla. The company offers a comprehensive product line and standard quality, affordable prices even with frequent customer discount requests, a strategic, comfortable, and clean location, affordable and effective promotions, friendly staff, adequate physical evidence, and a simple and practical delivery process.
Audit Digitalization: A Transformation In Big Data Management
Authors: Muslimin Muh. Fahri , Purnamasari Rini , Nur Sri Wahyuni
Published: February 2025

Governments and businesses around the world are currently undergoing an unprecedentedtransformation, particularly with the widespread adoption of digital technologies. Thistransformation has compelled organizations to redesign their business models, utilize digitaltools to enhance operational efficiency, capture new markets, and create innovations thatstrengthen competitiveness. In this context, digital transformation is not only changing howcompanies operate but also affecting the entire scope of work, including in the fields ofaccounting and auditing. Technologies such as Big Data, the Internet of Things (IoT), and CloudComputing have enabled accounting and auditing processes to become more efficient and haveassisted in managing complex data. Digitalization in auditing, in particular, provides ease inmanaging big data and enhances the reliability and efficiency of audits. However, thistransformation also brings challenges, especially in terms of the efficiency and effectiveness ofIT audit processes. This article explores the impact of digital transformation on the quality ofaudit work, the role of digitalization in big data management, and the process of implementingdigital audit. The findings of this study indicate that digital transformation presents newopportunities and challenges in auditing, requiring auditors to adjust and enhance theircompetencies.
Determinants of Economic Growth in Regencies/Cities in Central Java Province for the Years 2017-2021
Authors: Subakti Helmi Nisa , Hasmarini Maulidiyah Indira
Published: February 2025

Regional economic growth is a crucial indicator in evaluating the success of a region's development. In Indonesia, regional funding sourced from Local Revenue (Pendapatan Asli Daerah/PAD), General Allocation Funds (Dana Alokasi Umum/DAU), and Revenue Sharing Funds (Dana Bagi Hasil/DBH) plays a vital role in driving economic growth at the district and city levels. This study aims to analyze the impact of PAD, DAU, and DBH on economic growth in districts and cities in Central Java Province during 2017-2021. The research employs panel data regression methods using the Common Effects Model (CEM), Fixed Effects Model (FEM), and Random Effects Model (REM), along with Chow and Hausman tests to select the optimal model. The results indicate that, simultaneously, PAD, DAU, and DBH significantly influence economic growth, with FEM being the most appropriate model. The regression coefficients show that DAU and DBH have a positive impact on economic growth, whereas PAD has a negative impact. These findings suggest that effective management of regional funding sources can enhance economic growth, while suboptimal management of PAD can have adverse effects. This study recommends that local governments strengthen the management of PAD, DAU, and DBH to improve public services and regional economic growth. Future research is encouraged to expand the geographic scope and incorporate more comprehensive variables.
The Influence of Production Management and Production Costs on Increasing Business Revenue of MSMEs in the Creative Product Sector in Gowa Regency
Authors: Suriyanti Suriyanti , Amri Fatchul , Kamal Ayu Lestari , Rusdin Andhika Putra , Sari Khafifa
Published: February 2025

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the local economy, particularly in the creative product sector. Gowa Regency, as one of the regions with numerous MSMEs in this sector, faces challenges in increasing business income. One of the factors that can influence MSME income is production management and production costs. This study aims to examine the influence of production management and production costs on improving the business income of MSMEs in the creative product sector in Gowa Regency. Research data were collected from creative product MSMEs in Gowa Regency, registered under the Department of Cooperatives and MSMEs of Gowa Regency, and willing to participate as respondents. The study used primary data obtained through a survey method by distributing questionnaires to 75 respondents. Data analysis was conducted using multiple linear regression with a quantitative approach. The research findings indicate that: Production management has a positive and significant effect on the increase in business income of MSMEs in the creative product sector in Gowa Regency. This indicates that effective production management can enhance efficiency and business income.Production costs also have a positive and significant effect on the increase in business income of MSMEs in the creative product sector in Gowa Regency, suggesting that proper cost management can improve business profitability.
The Influence of Spiritual Leadership on Employee Performance with Organizational Commitment as an Intervening Variable (A Case Study at the Airport Operations Office of Andi Jemma Masamba)
Authors: Kurniawan Andi , Y Ria Mardiana , Hakim Wardhani
Published: February 2025

Spiritual leadership encompasses the values, attitudes, and behaviors required to intrinsically motivate oneself and others; thus, both leaders and followers experience spiritual well-being. This, in turn, enhances organizational commitment and productivity. This study aims to determine the influence of spiritual leadership on employee performance through organizational commitment as an intervening variable at the administrative office of Andi Jemma Masamba Airport. This research employs both quantitative and qualitative methods. It begins with the collection and analysis of quantitative data, followed by the collection and analysis of qualitative data to further explain or develop the quantitative findings. Primary data were collected through questionnaires distributed to 31 employees and analyzed using the SMART PLS version 4.1.0.4 application. The results of the study indicate that spiritual leadership has a positive and significant effect on organizational commitment, with a coefficient value of 0.753 and a p-value of 0.000 < 0.05. Spiritual leadership also has a positive and significant effect on employee performance, with a coefficient value of 0.406 and a p-value of 0.026 < 0.05. Furthermore, spiritual leadership positively and significantly affects employee performance through organizational commitment as an intervening variable, with a coefficient value of 0.344 and a p-value of 0.024 < 0.05. Organizational commitment itself has a positive and significant effect on employee performance, with a coefficient value of 0.457 and a p-value of 0.019 < 0.05. These findings provide empirical evidence that spiritual leadership and organizational commitment positively and significantly enhance employee performance.
Determinants Of Economic Growth In 6 Asean Countries From 2018 To 2022
Authors: Sholati Saharani Neitha , Setyowati Eni , Hasmarin Maulidyah Indira
Published: February 2025

This study aims to investigate the factors influencing economic growth in Southeast Asia, focusing on government expenditure, the Human Development Index (HDI), foreign direct investment (FDI), labor, and international tourism expenditure on Gross Domestic Product (GDP) in six Southeast Asian countries (Indonesia, Singapore, Thailand, Malaysia, Vietnam, and the Philippines) during the 2014–2021 period. Economic growth in this region is influenced by various external and internal factors that need to be examined more deeply. The method used is panel data regression with the Common Effects Model (CEM), Fixed Effects Model (FEM), and Random Effects Model (REM) approaches. The estimation results indicate that the FEM model is the most appropriate, with a coefficient of determination (R²) of 0.9993, meaning that 99.93% of GDP variation can be explained by these variables. Government expenditure and FDI have a significant effect on GDP, while HDI, labor, and international tourism expenditure do not show a significant effect. These findings align with previous studies suggesting that government expenditure and FDI are the main factors influencing economic growth, while the impact of other factors is more limited.
THE MORPHOSYNTACTIC STRUCTURE AMONG ISLAMIC BOARDING SCHOOL MULTILINGUAL STUDENTS IN INDONESIA: A LANGUAGE TRANSFER PHENOMENON
Authors: Yani Achmad , Zen Evynurul Laily , Suharyadi Suharyadi
Published: February 2025

This study investigates the phenomenon of language transfer among multilingual students at an Islamic boarding school, focusing on the morphosyntactic structures in recount texts written by students. Using descriptive quantitative methods, the research was conducted at a boarding school in South Kalimantan. Data were collected through free-writing exercises with ten selected students. The findings showed no significant statistical difference in language transfer between English and Arabic. However, interviews indicated that students often use Indonesian when forming sentences in English and Arabic, supporting the TPM theory. Future research should include a larger sample size, particularly from boarding schools, as each institutionâ€™s unique approach to multilingual education can influence language transfer in different ways.
ACADEMIC WRITING EMPOWERMENT: INTEGRATING DIGITAL LITERACY INTO TEACHING AND LEARNING
Authors: Izati Defi Nor , Hizriani Nani
Published: February 2025

In an age marked by the pervasive presence of digital technologies, incorporating digital literacy into education has become essential. This study aims to explore the types of digital media utilized by lecturers in teaching and learning Academic Writing, as well as the challenges they encounter. Conducted at Antasari State Islamic University Banjarmasin, the research employs narrative inquiry with interview guidelines. Data gathered from writing instructors, are analysed through narrative analysis. The findings indicate that lecturers utilize diverse digital resources and platforms, such as WhatsApp, Google Site, Microsoft Office, and ChatGPT. However, despite this integration, lecturers encounter challenges in teaching Academic Writing. These challenges encompass students' struggles with standard and scientific English in sources, difficulty in reading and writing English, overreliance on chatbots affecting original writing, student procrastination despite media variety and deadlines, unstable network usage in some areas, and students' reluctance to share thoughts due to fear of making mistakes.Keywords: Digital Literacy; Teaching and Learning; Academic Writing
NAVIGATING IDENTITY: STUDENTS’ CULTURAL JOURNEY IN ENGLISH WRITTEN COMMUNICATION
Authors: Wakerkwa Dian Agustina Purwanto
Published: February 2025

Language is a fundamental component of culture, facilitating the exchange of cultural knowledge and the formation of identity among cross-cultural users. This study investigates EFL students’ intercultural experiences and how these experiences are reflected in their writings as they attempt to negotiate and maintain their cultural identity. As a part of English language learning, producing written texts requires comprehension of linguistic traits entangled in culture. The success of foreign language learning has a greater chance when cultural considerations become integral to the learning process. Therefore, lecturers and students must recognize the inseparable relationship between language and culture and that culture is not limited to the ways it is expressed through words. The data were gathered from students’ argumentative essays on a culturally sensitive topic and analyzed using Ivani?’s identity framework, focusing mainly on the autobiographical and discoursal selves, supplemented by in-depth interviews. The findings indicate that despite diverse cultural experiences, all students expressed similar perspectives on the issue, aspiring to be recognized as individuals with a moral foundation inherent to their culture.  Keywords: written discourse; cultural experience; culture; identity, EFL students
Rancang Bangun Sistem Hybrid Grid Connected Skala Laboratorium Berbasis Piezoelectric dan Tenaga Surya
Authors: Hamzah Nur , Tandioga Remigius , Arif Rahmansyah Muh , Rina Rina
Published: February 2025

Kebutuhan energi listrik yang terus meningkat menggambarkan kemajuan masyarakat. Untuk memenuhi kebutuhan energi listrik ini, diperlukan sebuah pembangkit listrik. Di sisi lain, pembangkitan energi listrik dari sumber daya fosil, yang selama ini menjadi andalan, harus diminimalkan. Indonesia adalah negara tropis, sehingga memiliki dua musim, yaitu musim hujan dan musim kemarau dengan potensi energi matahari yang baik dengan rata-rata insolasi harian 4,8 kWh/m2/hari. Energi termal matahari dapat dimanfaatkan dengan bantuan salah satu alat, yaitu sel surya yang mengubah radiasi matahari menjadi energi listrik. Namun, pada musim hujan, pemanfaatan energi matahari tidak optimal, sehingga untuk mendukung hal ini, dibuatlah sistem pembangkit listrik tenaga surya hibrida (PLTS) dengan pembangkit listrik piezoelektrik (PLTP) yang merupakan transduser aktif dengan prinsip kerja menghasilkan listrik dari bahan kristalin akibat tekanan atau gaya dari matahari. Perancangan alat ini bertujuan untuk penggunaan daya listrik PLN yang efisien dengan menggabungkan PLTS dan PLTP yang disebut dengan sistem hibrida terhubung ke jaringan. Perancangan alat ini dilakukan untuk menghemat penggunaan sumber daya PLN, selain itu juga bertujuan untuk meningkatkan pengetahuan tentang sumber energi alternatif untuk PLTS dan PLTP dari desain konstruksi, prosedur kerja, komponen dan bahan alat, perhitungan spesifikasi alat, serta perakitan komponen alat tersebut. Berdasarkan hasil desain yang telah dilakukan dan pengujian alat, dapat disimpulkan bahwa penggunaan alat sistem hibrida terhubung ke jaringan berbasis piezoelektrik dan surya sangat dianjurkan untuk penggunaan skala rumah tangga karena dapat menghemat penggunaan daya PLN, namun terdapat hambatan karena kurangnya spesifikasi piezoelektrik, sehingga desain untuk pengisi daya baterai kurang maksimal dimana perhitungan teoretis 54 komponen piezoelektrik berdasarkan pengamatan osiloskop terhadap tegangan DC adalah 38,6 V. Tegangan yang seharusnya tercapai untuk pengisi daya baterai tidak sesuai dengan kenyataan.
Level of Anxiety Regarding Tooth Extraction Among Children with Mental Disability
Authors: Sulistiani Silvia , Ulliana Ulliana , Marludia Melani Agis , Putri Maria Mawar
Published: February 2025

Anxiety is a natural trait that occurs in every person which can occur during dental nursing activities. This can also be experienced by children with mental disability who will have their teeth extracted. This study aims to determine the level of anxiety regarding tooth extraction among children with mental disability at SLB Al-Gaffar Guchany by gender and age. This was a descriptive study using quantitative data analysis with a total sampling technique which obtained 20 samples. Data were analyzed using the Chi-square test to determine whether there was a relationship between one variable and another. The results from the statistical test showed that that gender and age had no significant relationship with the level of anxiety regarding tooth extraction among children with mental disability with a p value of 0.848 and 0.456 >0.05, respectively. It can be concluded that there was no difference in the level of anxiety regarding tooth extraction among children with mental disability at SLB Al-Gafar Guchany by gender and age.
Differences in Oral Health-Related Quality of Life (OHRQoL) by Adolescent Characteristics
Authors: Fatimah Siti , Rifandi Akhmad , Restuning Sekar
Published: February 2025

Adolescents are involved in one of the vulnerable groups to have dental and oral health problems, including dental caries and gum disease. If such problems are not treated well, they can interfere with the welfare of adolescents, which can further impact the overall quality of life of adolescents in everyday life. This study aims to determine differences in OHRQoL by gender, age, and grade among adoelscents at Islamic schools in Banjarmasin City. This was an analytical study with cross sectional design. A total of 170 study subjects participated in this study. The study variables were collected online via google form. The results of the Independent t-test showed that there was a difference in OHRQoL by gender (p-value of 0.016 ≤ α 0.05). On the other hand, the results of the One Way Anova test showed no difference in OHRQoL by age (p-value of 0.684 > α 0.05) and grade (p-value of 0.746 > α 0.05). In conclusion, OHRQoL by gender was found to be better in males than females. However, there was no difference in OHRQoL by age and grade. Promotive and preventive efforts need to be performed so that adolescents can improve maintenance of dental and oral health, and can manage are complaints regarding the oral cavity immediately.
Counseling Using Animated Video on the Level of Knowledge among Students at State Elementary School 11 of Manado
Authors: Harapan I Ketut , Karamoy Youla , Bidjuni Mustapa
Published: February 2025

Dental and oral health problems may exist due to several factors, including behavioral factors. Behavioral factors can be managed through certain interventions. Promotive efforts such as counseling can increase knowledge on dental and oral health. This study aims to determine the effect of counseling using animated video on the level of knowledge on how to brush teeth among students at State Elementary School 11 of Manado. This was an analytical study with a One Group Pretest-Posttest design conducted in June 2022 at State Elementary School 11 of Manado. The total population involved 30 people, and the samples were selected using total sampling technique. Data were analyzed using paired sample t-test. Data collection instrument used a questionnaire to assess the level of knowledge on how to brush teeth. The results showed that the mean pre-test level of knowledge on how to brush teeth was 22.9333 with a standard deviation of 1.87. Based on the results of the paired sample t-test, the mean difference in the level of knowledge on brushing teeth between the pre and post-tests was -5.833 with a standard deviation of 2.320. In addition, it was obtained a t count value of -13.768 > t table of 1.699 at df 29, with a p-value of <0.05. It can be concluded that there was a difference in the level of knowledge between before and after counseling using animated video among students at State Elementary School 11 of Manado. Further study is recommended to use other alternative media to increase students' knowledge.
Correlation between Work Environment Control and P53 Level Among Dental Technicians
Authors: Rohmaniar Puspa Dila
Published: February 2025

Dental technicians cannot avoid being exposed to various physical, chemical, and biological agents due to their work environment. Therefore, technicians must control the work environment according to standard procedures to protect themselves from metal exposure in the workplace. Metal exposure can cause a decrease in the wild P53 gene. This study aims to determine the correlation between work environment control and wild P53 level among dental technicians. This was an analytic observational study with a cross sectional approach. There were 40 randomly selected samples. Data were derived through interviews and observation. Wild P53 was examined from saliva by indirect ELISA method. Data were analyzed using the Spearman correlation test with the significance value of p<0.05 (95% confidence level). The results showed that there was a significant correlation between work environment control and wild P53 level with a significance value of p<0.05. It was further obtained a Spearman's correlation value of 0.436. Such finding indicated a positive correlation value, meaning that the higher the score of work environment control performed by dental technicians while working on metal prostheses, the higher the P53wild level. It can be concluded that there was a significant correlation between work environment control and wild P53 level. The better and more correct the implementation of work environment control, the higher the wild P53 level. Future researchers are recommended to observe the effect of variables with other genotoxic markers on the effect of work environment controls among dental technicians.
Description of Dental and Oral Hygiene and Extrinsic Dental Stain Among E-Cigarette Smokers in the Vaper Community in Tasikmalaya City
Authors: Sugiharti Rahmi , Sopianah Yayah , Primawati Rena Setiana , Kamelia Emma
Published: February 2025

Smoking behavior can have a negative effect on health. It not only causes a systemic effect, but can also cause pathological conditions in the oral cavity. The World Health Organization is pursuing a strategy by replacing the use of conventional cigarettes with electric cigarettes, because they do not contain tar and carbon monoxide compounds, although some evidence says that vaping or e-cigarettes have not been proven safe. This study aims to determine the description of dental and oral hygiene and extrinsic dental stain among e-cigarette smokers in the vaper community in Tasikmalaya City. This was a descriptive study which presents a complete description of the problem under study. The study samples involved 43 respondents. The study used the assessment instruments of OHIS Green and Vermillion index and the extrinsic stain index according to Shaw and Murray. 43 respondents were willing to be examined for the mouth condition. The results of the study showed that 58% of respondents had moderate dental and oral hygiene status. 61% of respondents had moderate level of extrinsic dental stain. It can be concluded that the Vaper community in Tasikmalaya City had a moderate status of oral hygiene and extrinsic dental stain. It is recommended that future researchers can observe a comparison of oral and dental hygiene between conventional smokers and e-cigarette smokers so that it is expected to increase public knowledge about the impact of cigarettes and e-cigarettes on dental hygiene and stain.
Effectiveness of Dental Health Education with Media Videos on Instagram, Facebook and Youtube on Changes in Knowledge and Attitudes of the Public about the Importance of Dental Nerve Care
Authors: Variani Ratih , Sidabutar Manginar , Ayatullah M. Ibraar
Published: February 2025

One way to improve behaviour is to provide dental health education using audio-visual media such as videos. Social media-based health education has been empirically proven to be effective in conducting health promotion efforts with the aim of increasing understanding and providing support to the community for healthy behaviour. Currently, Facebook, Instagram and YouTube are 3 of the 7 social media most accessed by Indonesians in 2023. The purpose of this study was to determine the effectiveness of dental health education with video media on Instagram, Facebook and YouTube on changes in public knowledge and attitudes about the importance of root canal treatment. This type of research is quasy-experimental without group controls, with a one group pretest-posttest design. The sample size was 60 people. Respondents filled out a google form link questionnaire that was distributed. The results showed that dental health education with videos on social media instagram, facebook and youtube was effective in changing people's knowledge and attitudes where the p value of the three social media was 0.000 where p < 0.005 (wilcoxon test). Different test of 3 social media with kruskal willis where the result is that there is no difference in effectiveness between the three social media (p value> 0.005). The conclusion of this study is that educational videos on social media Instagram, Facebook and YouTube are effective in changing people's knowledge and attitudes, but there is no difference in effectiveness between the three social media.   The results of this study can be a reference for using social media in dental health education so that it can be more accepted by the community. In the future, research can be developed with other types of social media and factors that affect the effectiveness of these media.
Effect of Health Education Media MEGI (Coloring and Brushing Teeth) on Dental and Oral Hygiene in Elementary School Students
Authors: Regina Ghiza Sekar , Fatimah Siti , Herijulianti Eliza , Putri Rr. Megananda Hiranya
Published: February 2025

School-age children are one of the vulnerable groups to oral health problems, such as dental caries and gum inflammation. These issues are often caused by children's lack of understanding of the importance of maintaining oral hygiene. Providing education using engaging media can be done as an effort to enhance children's understanding of daily oral health care. This study aims to determine the influence of the MEGI (Coloring and Brushing Teeth) health education media on dental and oral hygiene in elementary school students. This research is a quasi-experimental study with a one-group pre-post-test design. The research sample consists of second-grade elementary school students selected using total sampling techniques. Education is provided using the MEGI health education media. Data collection on dental and oral hygiene is recorded using the Plaque Free Score index. Research data is analyzed with Paired T-test. The results show that the mean dental and oral hygiene of students increased between before (14.25) and after (66.14) being given education using the MEGI health education media. The Paired T-test result obtained a p-value of 0.00 < α 0.05, indicating a significant influence of the MEGI health education media on dental and oral hygiene in elementary school students. The MEGI health education media can be used as one of the counseling media options to improve dental and oral hygiene in elementary school students. For future research, it is recommended to provide continuous education to children, and oral hygiene examinations should be conducted periodically.