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Abd.Gafur; Nurgahayu; Nurul Fadilah; Alifia Vitaloka Camila; Nahdah Aqilah Mansur +2 more

Compromise Journal : Community Proffesional Service Journal 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Waste management remains a significant challenge in Dusun Balinappang, Desa Bontoramba, Kecamatan Pallangga, Kabupaten Gowa, Makassar City. Low community awareness regarding waste sorting and proper management has led to a decline in environmental health quality. Improper waste management can result in various environmental problems, such as water, soil, and air pollution. To address this issue, a community service activity was conducted with the aim of improving public knowledge and awareness on proper waste management through the 3R approach (Reduce, Reuse, Recycle). The method used for this activity involved education through the use of posters. The posters were designed to be visually engaging and simple, making them easy for the community to understand. This visual medium effectively conveyed information about the importance of waste sorting and applying the 3R principles. Additionally, pre-tests and post-tests were used as evaluations to measure the change in participants’ knowledge before and after receiving the education. The pre-test was conducted to assess participants' initial understanding, while the post-test helped determine the extent of their knowledge improvement regarding 3R concepts and waste management practices. The results of the activity showed a significant increase in the community’s understanding of 3R principles and proper waste management techniques. The community began to demonstrate positive behavior changes, such as sorting household waste more carefully and reusing materials that could be recycled. This shift contributed positively to raising environmental awareness and improving the health of the local community. With this simple yet effective education, it is hoped that the program can continue and be expanded to other areas. This initiative will contribute to creating a cleaner, healthier, and more sustainable environment, which will have a long-term positive impact on the quality of life for the community.

Jesy Valenia Panggabean; Made Budiarsa; Denok Lestari

Gemawisata: Jurnal Ilmiah Pariwisata 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia

Accessible tourism has become an increasingly urgent need as awareness of the rights of persons with disabilities, the elderly, and other travelers with special needs grows. Although Indonesia, particularly Bali, has enormous potential as a tourism destination, implementing inclusive principles in travel services still faces numerous challenges. This study aims to design a tailor-made travel package based on accessible tourism as a destination management company innovation to address accessibility issues and realize inclusive tourism in Bali. This research applied a qualitative descriptive method using a case study approach. Data were collected through observation, in-depth interviews with tourism stakeholders, including destination management companies, travelers with special needs, and local partners, as well as field documentation. The research was conducted in Bali as the tourist destination region and the Netherlands as the traveler-generating region, with a focus on the destination company management, Jewel Indonesia Tour and Travel. Findings show that destination management companies still face challenges such as inaccessible infrastructure, limited staff knowledge, and a lack of understanding of universal design concepts. However, there are significant opportunities through niche market demands, national regulatory support, and collaboration with disability communities and international partners. The developed travel package includes inclusive accommodations, disability-friendly activities, accessible transportation, and digital information adapted to user needs. This research significantly contributes to the existing literature gap regarding the role of destination management companies in accessible tourism. Furthermore, the designed model is expected to serve as a best practice framework for developing inclusive tourism products in other destinations across Indonesia. The study concludes that a customer-centered approach, cross-sector collaboration, and sustainable innovation are crucial in building an equitable tourism ecosystem. It is recommended that tourism stakeholders enhance accessibility education and integrate universal design principles into all tourism services.

Pri Hastuti

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The " Toddler Family Class " program provided an opportunity for parents to actively engage in learning about the importance of appropriate parenting for toddlers. Recognizing the critical window of early childhood, the program focused on equipping parents with the knowledge and tools to promote their children’s cognitive, emotional, and social development. Parenting practices in early childhood significantly influence a child’s future academic success, emotional well-being, and ability to form healthy relationships. Therefore, it is essential to ensure that parents are well-informed about the best approaches to child-rearing during these formative years. The interactive discussions offered parents a platform to share their personal experiences, concerns, and challenges regarding parenting. Case studies presented real-life scenarios that allowed participants to apply theoretical knowledge to practical situations. This approach facilitated a deeper understanding of the various parenting styles, including authoritarian, permissive, and democratic parenting, and their respective effects on child behavior and development. Furthermore, the program emphasized the importance of nurturing a secure attachment between parents and toddlers. Participants were introduced to strategies that encourage positive reinforcement, empathy, and effective communication with their children. These strategies are key to fostering a supportive and loving environment in which children can thrive emotionally and socially. The collaborative nature of the program also helped to build a supportive network among parents. They were encouraged to form lasting relationships that could provide ongoing mutual support in their parenting journey. This communal learning environment reinforced the importance of family-centered child development practices, ensuring that parents felt empowered to make informed decisions that would benefit their children’s long-term growth and well-being.

I Putu Revadio Pratama Putra; Agus Wahyudi Selasa Gama; Gde Bayu Surya Parwita

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The advancement of an organization is strongly influenced by the strategic role of its workforce, which acts as a driving force behind institutional transformation. This research explores how perceptions of fairness in organizational practices and the internal cultural environment contribute to enhancing employee loyalty, with work-related satisfaction positioned as a bridging element in this dynamic. The investigation involved a complete enumeration of the 50 staff members employed at PT Grab Teknologi Bali, utilizing comprehensive survey methods including structured questionnaires, guided interviews, and document review. Analytical interpretation was conducted through the application of path modeling techniques. The empirical results reveal that equitable treatment within the organizational setting significantly fosters greater job satisfaction among employees. In parallel, the organizational ethos reflected in shared norms and values also plays a critical role in elevating employee contentment. Furthermore, both fairness in management practices and cultural alignment within the workplace have a direct and meaningful influence on the level of commitment displayed by employees. Job satisfaction, in turn, emerges as a key predictor of organizational allegiance. Finally, the analysis substantiates that job satisfaction effectively serves as a mediating pathway linking organizational fairness and culture to heightened employee commitment. These findings underscore the importance of fostering an environment where fairness and a strong organizational culture are prioritized, as they directly impact employee satisfaction and loyalty. Organizations that implement transparent and fair management practices, while also nurturing a cohesive cultural environment, create a foundation for long-term employee commitment. Additionally, the study emphasizes the need for organizations to continuously assess and improve their internal practices, not only to maintain fairness but also to align their cultural values with the expectations of their workforce. By doing so, companies can enhance job satisfaction, which ultimately drives higher levels of employee commitment and overall organizational success.

A A Sg Eli Pertami Dewi Saraswati; Ni Made Dwi Puspitawati; Ni Putu Cempaka Dharmadewi

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the midst of increasing organizational competition, issues of low organizational commitment remain prevalent, including at the Office of Public Works, Spatial Planning, Housing, and Settlement Areas of Bali Province, as indicated by a high absenteeism rate and ineffective work behaviors. These problems are suspected to be influenced by inadequate training methods, low self-efficacy among employees, and a lack of job satisfaction. The present study explores the extent to which employee training and perceived self-efficacy contribute to fostering organizational commitment, with job satisfaction positioned as an intervening construct. Conducted within the context of the Public Works, Spatial Planning, Housing, and Settlement Agency of Bali Province, the research engaged a workforce population of 610 individuals. Through the application of the Slovin formula, a representative sample of 86 respondents was identified. Data were gathered through a combination of structured questionnaires, in-depth interviews, and document review. Analytical processing was undertaken using path analysis to model the causal relationships among variables. The empirical evidence revealed that both training initiatives and self-efficacy perceptions have a favorable and statistically significant relationship with employees’ commitment to the organization. These two factors were also found to positively affect job satisfaction. Furthermore, job satisfaction emerged as a critical determinant that reinforces organizational commitment. The analysis further supports the mediating role of job satisfaction, demonstrating that the influence of training and self-efficacy on organizational commitment is also conveyed indirectly through improved job satisfaction levels. The findings of this study highlight the importance of investing in employee development through effective training programs and boosting self-efficacy to enhance job satisfaction.

I Komang Arya Triguna; I Made Dhita Prianthara; Komang Tri Adi Suparwati

Jurnal ilmu Kesehatan Umum 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Futsal is a high-intensity team sport that requires a combination of speed, agility, and physical endurance, particularly cardiorespiratory endurance. Cardiorespiratory endurance is crucial because it directly relates to a player's ability to maintain optimal performance throughout a match, particularly when facing fast-paced and stressful play. Therefore, variables that can influence this ability, such as body composition and nutritional status, are crucial in developing athlete performance. One indicator that can be used to measure nutritional status and body composition is the Body Mass Index (BMI), which is obtained by measuring weight and height. BMI not only reflects whether a person is within the ideal weight range but also potentially influences the efficiency of the body's organs, including the cardiovascular and respiratory systems. In the context of futsal, players with a higher BMI tend to have a higher body weight, which can hinder movement efficiency and increase fatigue during matches. Conversely, players with a lower BMI may have insufficient energy reserves and muscle mass to maintain stamina during matches. This study shows a significant negative relationship between BMI and cardiorespiratory endurance in futsal players at Bali International University. The results of statistical tests using the Spearman rank correlation method showed a correlation coefficient (r) of -0.504 with a significance value of p = 0.005. This indicates that the higher a player's BMI, the lower their cardiorespiratory endurance tends to be. These findings support the importance of ideal body weight management in futsal athlete training, both through dietary adjustments and measured physical exercise programs.

Adriana Bangun; Adelina Fitri Tanjung; Putri Nadila; Revina Untari; Miftah Hul Husna Hutagalung +1 more

VitaMedica : Jurnal Rumpun Kesehatan Umum 2025 STIKES Columbia Asia Medan

Status gizi merupakan ukuran keberhasilan untuk memenuhi nutrisi kebutuhan pada anak yang dutunjukkan melalui capaian berat badan terhadap umur. Status gizi balita sangat signifikasi sebagai titik tolak kapasitas fisik saat usia dewasa. Penelitian bersifat deskriptif dengan menggunakan data primer yaitu data yang diperoleh dari peninjauan langsung lapangan dengan menggunakan kuesioner yang telah dirancang sebelumnya untuk mengetahui pengetahuan ibu tentang status gizi pada balita di desa telaga sari kecamatan sunggal kabupaten deli serdang  sebanyak 30 orang di dalam penelitian ini . Berdasarkan penelitian dari 30 orang yang menjadi responden  Gambaran Pengetahuan Ibu tentang status gizi pada balita di desa telaga sari kecamatan sunggal kabupaten deli serdang mayoritas berpengetahuan cukup sebanyak 14 orang (47%) dan minoritas ibu yang berpengetahuan kurang 6 orang (20%). Berdasarkan umur mayoritas umur 20 – 35 tahun sebanyak  7 orang (23%) dan minoritas pada usia <20  tahun sebanyak 1 orang (3%), berdasarkan pendidikan mayoritas SMA sebanyak 8 orang (27%) dan minoritas pendidikan  SD sebanyak 1 orang (3%), berdasarkan pekerjaan Mayoritas yang bekerja sebanyak 8 orang (27%) dan minoritas yang tidak bekerja sebanyak 2 orang (7%). Dari penelitian ini diharapkan kepada bidan desa agar banyak  memberikan informasi melalui penyuluhan dan meningkatkan lagi pengetahuan ibu tentang status gizi pada balita sehingga anak tidak mengalami kekurangan gizi.

Christin Anastasya Melati Br Nainggolan; Made Kembar Sri Budhi

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Economic growth in Bali Province is predominantly driven by the tourism, service, and agricultural sectors, which play a vital role in the region’s development and income generation. Over the 2014–2024 period, however, the province has experienced a fluctuating and generally declining growth trend, influenced by both internal and external economic dynamics. This study aims to examine the influence of unemployment, district minimum wage (Upah Minimum Kabupaten/Kota—UMK), and education on economic growth across the nine regencies and cities in Bali Province. Employing a quantitative approach with an associative research design, the study utilizes panel data that combines cross-section data (9 regencies/cities) and time-series data spanning 2014–2024, yielding a total of 99 observations. To ensure robust estimation, panel data regression analysis was conducted, with the Random Effect Model (REM) selected as the most appropriate method based on the results of the Hausman test. The empirical findings reveal that, simultaneously, unemployment, UMK, and education have a significant influence on regional economic growth in Bali. Partially, education exerts a positive and significant effect, indicating that improvements in educational attainment and quality can drive higher productivity and foster sustainable economic development. Conversely, UMK demonstrates a negative and significant impact, suggesting that increases in the minimum wage, while beneficial for workers’ welfare, may impose financial burdens on businesses—particularly small and medium-sized enterprises—thus potentially slowing economic activity. Similarly, unemployment has a negative and significant effect, underscoring its detrimental role in limiting economic output and household income. These results emphasize the need for policymakers to strike a balance between enhancing workforce welfare through wage regulations and ensuring that such measures do not hinder economic competitiveness. Furthermore, strengthening education policies, improving access to quality learning, and aligning educational outcomes with labor market demands are crucial for supporting long-term economic growth in Bali.

Ni Komang Diah Restu Swari

Publikasi Para ahli Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the types and functions of directive speech acts found in Indonesian language learning interactions at SMP Negeri 3 Gianyar. Employing a descriptive qualitative research design, the data were obtained through note-taking and recording of teacher–student interactions during classroom activities. The analysis followed four main stages: data reduction, data collection, data display, data interpretation, and conclusion drawing. Directive speech acts, which are utterances intended to prompt the listener to perform a specific action, are an essential component of classroom discourse, as they directly influence student participation, classroom management, and instructional clarity. The findings reveal a total of 109 directive speech act utterances produced by both teachers and students. These utterances are categorized into six types: 18 requests, 52 questions, 22 commands, 3 prohibitions, 10 permissions, and 4 pieces of advice. Each type of directive speech act is used to achieve specific communicative purposes. Further analysis identified 11 distinct functions realized within these utterances, namely: requesting, inviting, pleading, asking, wishing, demanding, directing, instructing, prohibiting, permitting, and advising. For instance, teachers predominantly employed questioning and commanding functions to guide learning processes, check comprehension, and maintain classroom order, while students tended to use requesting and asking functions to seek clarification or assistance. The results of this research highlight the significant role of directive speech acts in facilitating interactive and goal-oriented communication in the language learning environment. Understanding the types and functions of such speech acts can provide valuable insights for educators in designing effective communication strategies that foster active learning, encourage student engagement, and create a positive classroom atmosphere. This study contributes to the broader field of pragmatics and educational linguistics by emphasizing the practical application of speech act theory in Indonesian language teaching contexts.

Dewa Putu Wipayana Kusuma; Budhi Waskito; Noning Verawati

International Journal of Communication, Tourism, and Social Economic Trends 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This research investigates the cultural significance of the transformation in the Ngaben ceremony, a central cremation ritual in Balinese Hindu tradition, focusing on the shift from traditional firewood-based methods to modern gas-based cremation practices. The Ngaben ceremony holds profound religious, philosophical, and social meaning, symbolizing the liberation of the soul from worldly ties and its journey to the afterlife. In recent decades, technological advancements and socio-environmental considerations have prompted many communities in Bali to adopt gas cremation systems, offering greater efficiency, reduced environmental impact, and lower operational costs. Using a qualitative ethnographic approach, this study draws on in-depth interviews, participant observation, and document analysis to explore how this transition affects cultural meaning, community values, and religious interpretations. The research compares the symbolic elements embedded in traditional and modern methods, examining how changes in materials, process duration, and ceremonial aesthetics influence the perceived authenticity and spiritual significance of the ritual. Findings reveal that while some community members view the adoption of gas cremation as a pragmatic adaptation that aligns with contemporary needs, others express concern about the erosion of cultural heritage and the diminished role of traditional craftsmanship. Furthermore, the study highlights the adaptive strategies employed by Balinese Hindu communities to integrate modern technology while preserving essential spiritual values, such as maintaining ritual sequences, symbolic offerings, and priest-led prayers. The analysis underscores that cultural transformation within religious practices is not a simple replacement of old methods with new ones, but rather a process of negotiation between tradition and innovation. Ultimately, this research contributes to broader discussions on cultural resilience, religious continuity, and the dynamic interaction between technological change and sacred tradition in contemporary Balinese Hindu society.

Fitri Adijaya; Dewi Sartika

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of brand ambassadors, sales promotions, and brand image on the purchase intention of Mie Lemonilo products in Balikpapan. The research utilizes both primary and secondary data. Primary data were collected through a questionnaire distributed to followers of the Mie Lemonilo Instagram account in Balikpapan, while secondary data were gathered from various supporting sources. The population in this study consisted of all followers of the Mie Lemonilo Instagram account in Balikpapan, with a sample size of 100 individuals. The results of the study indicate that Brand Ambassador (X1) does not significantly influence the purchase intention of Mie Lemonilo. This suggests that the impact of the brand ambassador on consumer purchasing decisions in Balikpapan is not strong enough, possibly due to insufficient engagement or connection between the brand ambassador and consumers. In contrast, Sales Promotion (X2) has a significant positive impact on the purchase intention of Mie Lemonilo. This indicates that sales promotions, such as discounts or special offers, have a substantial effect in attracting consumer interest and increasing purchase intention in Balikpapan. Meanwhile, Brand Image (X3) does not show a significant influence on the purchase intention of Mie Lemonilo. This may be due to other factors being more dominant in influencing consumers’ purchase decisions, such as product price, quality, or social factors and market trends. This study provides insights that, although brand image is important, sales promotions play a more significant role in driving purchase intention for Mie Lemonilo products in Balikpapan. Therefore, the company should focus more on promotional strategies to increase sales while continuing to consider the role of brand ambassadors and brand image in their marketing strategies.

Kismiasih Adethia; Lisa Putri Utami; Diah Pitaloka; Tia Erviani

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Choking is a significant cause of morbidity and mortality among children, particularly those aged 3 years or younger. According to the World Health Organization (WHO) in 2011, there were approximately 17,537 reported cases of choking, with the majority of these incidents occurring in children aged between 12 to 36 months. In 2013, about 34 children per day were taken to emergency departments due to choking (Pendigrot et al., 2019). Furthermore, in Indonesia, it was reported that around 10% of the 430 infant deaths were caused by choking during breastfeeding (Suartini & Kusniawati, 2020). Given this, the need for effective first aid knowledge, especially among mothers of young children, becomes imperative. This community service activity aimed to empower 27 mothers with toddlers in the village of Bangun Rejo, Tanjung Morawa, Deli Serdang, North Sumatra, on the essential skills for performing first aid in cases of choking. The program was structured in three phases: preparation, implementation, and evaluation. During the implementation, the participants received theoretical lectures, live demonstrations, and informational leaflets on how to perform first aid for choking. Following the training, an evaluation was conducted to assess the mothers' proficiency in performing the procedure. The results showed a promising outcome, with 19 mothers (70.3%) becoming proficient in first aid for choking, while 8 mothers (29.7%) still lacked the necessary skills despite the training. This outcome highlights the importance of continuous education and practice for parents, especially mothers, to ensure that they can act quickly and effectively in emergency situations. This activity is expected to equip mothers with the skills needed to perform first aid for choking as an immediate response before seeking medical assistance, ultimately helping to reduce the risks associated with choking incidents.

Ni Komang Martha Cahyani Dharma Putri; Made Kembar Sri Budhi

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Poverty remains a structural issue and a major challenge in economic development, including in Bali Province, particularly in the strategic Sarbagita region (Denpasar, Badung, Gianyar, and Tabanan). This region plays a significant role in supporting regional economic growth but still faces socioeconomic disparities, including a relatively high poverty rate. Several fundamental factors—such as limited investment in productive sectors, high unemployment rates, low quality of education, and uneven economic growth—are the primary causes of this issue. Targeted government expenditure policies and investment strategies directed toward areas with the potential to generate employment are expected to reduce poverty levels. This study aims to analyze the effect of Special Allocation Funds (DAK) and investment on employment absorption and poverty levels in the Sarbagita region of Bali Province from 2009 to 2023. The data used in this research are secondary data obtained from the Revenue Department, the Central Bureau of Statistics (BPS) in the Sarbagita Regional Area, and the Central Bureau of Statistics (BPS) of Bali Province. The analytical tool used in this study is path analysis with the assistance of SPSS software. The results indicate that DAK does not have a positive and significant effect on employment absorption in the Sarbagita region. Investment has a positive and significant effect on employment absorption. Employment absorption has a negative and significant effect on poverty levels in the region. DAK does not have a significant effect on poverty through employment absorption, whereas investment does have a significant effect on poverty through employment absorption in the Sarbagita region.

Sihang Gregorius Balimema; Adrianus kristian bayo; Susanti Gala; Zakarias aristo bora; Albertus Religius Roto

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the influence of job satisfaction on teacher performance at Omba Tana Rara Public School, a rural educational institution located in a geographically remote area with distinct contextual challenges. Despite the crucial role of teachers in shaping educational outcomes, limited research has explored how job satisfaction contributes to teacher performance in such isolated settings. Employing a quantitative approach, the research surveyed 32 teachers using a validated Likert-scale questionnaire designed to measure key dimensions of job satisfaction, including recognition, professional development, remuneration, interpersonal relationships, and work environment. Data analysis was conducted using simple linear regression to determine the statistical relationship between job satisfaction and teacher performance. The results revealed that job satisfaction has a significant and positive impact on teacher performance (β = 0.67; p < 0.01), indicating that increases in satisfaction levels are associated with higher levels of effectiveness and engagement among teachers. Among the satisfaction factors examined, recognition from leadership, opportunities for professional growth, and supportive working conditions were identified as dominant contributors to improved performance. The findings of this study contribute to filling the research gap concerning human resource issues in remote schools and offer practical insights for stakeholders in education. In particular, the study emphasizes the importance of designing context-specific strategies that prioritize teacher welfare as a means of boosting instructional quality and learning outcomes. It recommends policy interventions focused on enhancing intrinsic and extrinsic satisfaction elements through improved school management practices. By highlighting the correlation between teacher satisfaction and performance, especially in rural and under-resourced areas, this research underscores the need for holistic human resource development in education. It advocates for a welfare-centered approach in managing and supporting teachers to ensure sustainable improvements in school effectiveness.

Intan Dwi Hardiyati; Efi Fadilah; Heru Rianto Budian

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

Shooting in a video feature requires the right cinematographic strategy to build emotional closeness between the audience and the subject. The creation of “Perempuan di Balik Asap Cerutu” raises the story of female cigar-rolling workers using a cinematographic approach that emphasizes close-up and handheld techniques. The close-up technique is used to create emotional intimacy through detailed expressions and the subject’s activities, while the handheld technique gives a spontaneous and realistic impression, as if the audience is present in the event. This work aims to build an emotional connection between the audience and the subject, thus evoking empathy and public concern for the fate of female workers in Indonesia. Through a work that delivers a story capable of stirring emotions, it also highlights the lives of working women who are rarely represented in the media. The production process is divided into three stages: pre-production (research, observation, concept development), production (shooting using cinematographic techniques), and post-production (footage selection and audio-visual editing). The use of close-up and handheld techniques not only functions aesthetically, but also reflects the creator’s empathetic attitude toward the subject (ethical), and supports a more touching and human narrative delivery (narrative).

Pande Putu Diah Maharani; I Ketut Suryanawa; Ni Ketut Rasmini

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Financial statements play an important role in providing relevant, reliable, and trustworthy financial information to stakeholders. Although auditors are responsible for ensuring the fairness of these statements, cases of undetected financial fraud still occur. This research seeks to empirically examine the effect of experience and time budget pressure on the auditor’s ability to detect fraud, with an understanding of red flags as a moderating variable. The research was conducted on auditors who work in Public Accounting Firms (PAFs) in Bali. The sample was determined using purposive sampling technique and 94 auditors were obtained as a sample. Data was collected through a survey method using a structured questionnaire distributed to respondents. The analytical methods used include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that experience has a positive effect, and time budget pressure has a negative effect on the auditor’s’ ability to detect fraud. Furthermore, red flags strengthen the effect of experience and time budget pressure on the auditor’s ability to detect fraud. The findings provide valuable insights for auditors to manage their work focus effectively and for public accounting firms to allocate audit time proportionally, ensuring optimal awareness of red flags even under high time pressure.

Ni Putu Linda Maharani; Ni Putu Meyla Aryani; Anak Agung Ngurah Bagus Surya Ananta Jelai; Made Ayu Dwi Octavanny

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Queues are a common phenomenon and are often encountered in various aspects of daily life, especially in places that provide public services. One of the places that is inseparable from the queue problem is Indomaret Jimbaran, Bali. The large number of buyers who send data to Indomaret Jimbaran during peak hours causes the queue rate to be high. This is due to the limited number of service facilities and the time provided to serve each visitor is limited so that the cashier cannot serve buyers optimally. Therefore, the researcher is interested in researching whether the service facilities provided by Indomaret Jimbaran are effective and efficient so that they can satisfy customers.Using the Kolmogorov-Smirnov test, it was found that the appropriate distribution for the interarrival time of customers is the Gamma distribution, while the service time follows the 3-parameter Weibull distribution. The queueing model used is . The results show that having three cashiers is sufficient to handle the level of customer traffic at Indomaret Jimbaran retail store.

Muhammad Tunjung Rohmatullah; Ubaedillah Ubaedillah; Rini Sadiatmi

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the implementation of compensation for flight delays at Sultan Aji Muhammad Sulaiman Sepinggan International Airport, Balikpapan. This study uses a qualitative descriptive approach, with data collection techniques through direct observation, in-depth interviews with airline staff, and documentation during On the Job Training (OJT) activities. The main focus of the study is to evaluate the extent to which passenger rights have been fulfilled by airlines in accordance with applicable regulations, specifically the Regulation of the Minister of Transportation of the Republic of Indonesia Number PM 89 of 2015 concerning Handling Flight Delays. The results of the study indicate that the implementation of compensation by several airlines is still not optimal. There are discrepancies between regulatory provisions and implementation in the field, such as late delivery of information, disproportionate compensation, and uneven service among airlines. Passengers often do not receive clarity regarding their rights, and complaint mechanisms are still limited. Factors causing delays include technical problems, bad weather, inefficient operational management, and limited number and capacity of human resources on duty. This study emphasizes the need to improve the internal and external communication systems of airlines so that information related to delays and compensation can be conveyed transparently and in a timely manner. In addition, airlines need to conduct regular evaluations of standard operating procedures (SOPs), strengthen customer service training for staff, and foster synergy between work units to improve responsiveness to unforeseen situations. Regulators and airport authorities need stricter oversight and the implementation of strict administrative sanctions for violations of passenger rights. These findings provide important contributions to the formulation of public policy in the air transportation sector and provide input for improving services that are more humane, accountable, and oriented toward customer satisfaction.

Ugroseno Damara Prasadhana Handoyo; Yudi Herwanto; Nur Tarbiyah; Musliani Musliani; Amanda Fitriyani

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

Small-scale economic activities, such as micro, small, and medium enterprises (MSMEs), play a vital role in a region's economy. MSMEs need to be protected and empowered to prevent unfair competition between businesses, especially those involving large-scale businesses. One example of an MSME with great potential is the amplang (rice crackers) manufacturing business, a typical souvenir from Balikpapan. Amplang has a distinctive taste and is attractive to tourists visiting the city, and has the potential to be further developed in the future. However, during the community service process, several problems were discovered among these MSMEs. One of the main problems is the lack of online product marketing expansion. These MSMEs still rely on traditional marketing methods, which are limited to direct sales or through local markets. However, with technological developments and high internet usage, the use of social media for product promotion can have a significant impact on increasing sales and market reach. To address this issue, market share expansion was carried out by utilizing social media, which has not previously been used by these MSMEs. Social media platforms like Instagram, Facebook, and WhatsApp can be highly effective platforms for introducing amplang products to a wider market, both locally, regionally, and nationally. Furthermore, this community service program also provides business development assistance by providing training to MSMEs in social media management, engaging content creation, and appropriate digital marketing strategies. With this introduction to online marketing and mentoring, it is hoped that amplang MSMEs in Balikpapan can better develop their businesses, expand their market reach, and increase their competitiveness in an increasingly competitive market.

Mochamad Andrew Daffa Renaldy; Bagus Setiawan

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Small and medium-sized enterprises (SMEs) play a strategic role in national economic development, particularly in rural areas. Their existence not only supports local economic growth but also contributes to cultural preservation. One concrete example is the Balinese kamen embroidery convection industry that is developing in Kates Village, Kauman District, Tulungagung Regency. This industry not only produces products that represent local cultural identity but also serves as a primary source of livelihood for a large portion of the local community. This study aims to examine the role and impact of this embroidery convection industry on improving the economic conditions of the Kates Village community. The study used a descriptive qualitative approach with a field study method, where data were collected through direct observation techniques, in-depth interviews with village officials, convection business owners, workers, and local residents, as well as documentation related to production activities. The results show that this industry is able to absorb a significant local workforce, both among women and youth, thereby reducing unemployment. Furthermore, community incomes have increased, directly impacting families' living standards. Furthermore, the existence of this industry has also encouraged the growth of new entrepreneurs, both in the convection sector and other supporting sectors such as distribution and marketing. Overall, the Balinese kamen embroidery convection industry in Kates Village has proven to be a local economic force based on culture. Its potential to strengthen the people's economy is enormous, especially if developed in a targeted and sustainable manner through policy support and capacity building of business actors. Therefore, greater attention from the government and other stakeholders is needed to ensure this industry continues to grow and provides long-term positive impacts for the community.