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Ikhfal Halmaf Kholif; Ika Devi Pramudiana; Sri Kamariyah; Feri Ramadhan

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The Village Consultative Body (BPD) plays a strategic role in overseeing the implementation of village governance to ensure transparent, participatory, and accountable governance. However, in practice, the effectiveness of the BPD's role is often influenced by various internal and external factors. This study aims to analyze the role of the BPD of Kersik Tuo Village in improving village government accountability based on the five dimensions of Servqual developed by Parasuraman, Zeithaml, and Berry, namely tangibles, reliability, responsiveness, assurance, and empathy. The research uses a descriptive qualitative approach with a case study method. Primary data was obtained through in-depth interviews with the BPD chairperson, village officials, and BPD members, while secondary data was sourced from official village documents, accountability reports, and related literature. Data analysis was conducted using the interactive Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing.The results of the study indicate that in the tangibles dimension, the BPD has provided physical facilities and information media that support transparency; in the reliability dimension, the BPD consistently carries out supervision in accordance with the planning and implementation cycle of village programs; in the responsiveness dimension, the BPD quickly responds to complaints and aspirations from the community; in the assurance dimension. Factors supporting the role of the BPD include the commitment of members to transparency, clear regulatory support, and partnerships with village officials and the community. Meanwhile, the main obstacles include limited human resources, supporting facilities, and suboptimal community participation. In conclusion, the BPD of Kersik Tuo Village has played a fairly effective role in maintaining the accountability of village administration, although there is still a need to improve the capacity of members, strengthen facilities and infrastructure, optimize public participation, and utilize information technology to support transparency and the quality of village public services.

Wiwik Maulidah; Moh. Edy Marzuki

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines organizational communication within the General Election Supervisory Body (Bawaslu) of Pasuruan Regency in handling violations during the 2024 Regional Elections (Pilkada). Using a qualitative case study approach, data were obtained through in-depth interviews, observation, and documentation involving Bawaslu members, technical staff, and the Integrated Law Enforcement Center (Gakkumdu). The results show that vertical and horizontal communication flows are generally effective in supporting internal coordination and violation handling, despite challenges such as limited human resources, high workloads, and inter-agency coordination gaps. To address these, Bawaslu strengthens internal meetings, leverages digital media, provides technical training, and enhances external collaboration and public outreach. The study concludes that effective organizational communication significantly improves election monitoring performance and offers insights for communication strategies in other supervisory bodies.To address these issues, Bawaslu has taken several proactive steps. These include strengthening internal meetings to improve coordination and decision-making, leveraging digital media for more efficient communication and reporting, providing technical training to staff to enhance their skills in violation detection and reporting, and fostering stronger collaboration with external agencies such as Gakkumdu for coordinated law enforcement. Additionally, Bawaslu has focused on improving public outreach through social media campaigns to increase awareness of the electoral process and violations. The study concludes that effective organizational communication significantly improves election monitoring performance and offers insights for communication strategies in other supervisory bodies. It recommends that other institutions facing similar challenges in managing complex, multi-agency processes adopt similar strategies to improve both internal and external communication for more efficient operations and outcomes.  

Randy Lieminarto; Sarwani Sarwani; Ulul Albab

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to explore the implementation of the 12-Year Compulsory Learning policy in Kaimana Regency, West Papua, with a focus on the challenges and opportunities faced by the Finance Section of the Education, Youth, and Sports Office in managing the education budget. This study also examines how budget management and allocation of education funds can improve access and quality of education in the area, as well as the role of coordination between local governments, schools, and communities. A qualitative approach with a case study design was used in this study to collect data through in-depth interviews, participatory observation, and document analysis. The results of the study show that despite efforts to improve performance-based budget management, limited infrastructure and human resources remain the main challenges in the implementation of education policies. Weak coordination between stakeholders, as well as active community involvement, are important factors influencing the success of the 12-Year Compulsory Learning policy. This study recommends increasing the capacity of human resources, allocating more equitable budgets, and strengthening collaboration between local governments, schools, and communities to increase the effectiveness of these policies. Thus, this research contributes to a deeper understanding of the implementation of education policies in remote areas and proposes practical solutions to address existing challenges. Furthermore, this study highlights the importance of transparency and accountability in education budget management as an effort to build public trust and ensure that available funds are truly used to support improvements in education quality. In the context of Kaimana Regency, which faces geographical challenges and limited access, a participatory oversight mechanism involving the community and independent oversight institutions is key to ensuring that budget allocations are not only on target but also capable of driving real change on the ground.

Metria Riza Sativa; Edy Susanto; I Putu Adi Susanta; Gatot Murti Wibowo

International Journal of Health and Social Behavior 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Dr. Soedirman Kebumen Regional General Hospital has implemented PACS to replace traditional film, but limitations in IT infrastructure, RME integration, and human resource readiness require an integrated implementation model that combines cloud-hybrid, DICOM/HL7 with SSO, continuous training, and managerial support. To evaluate the implementation of the PACS system in the Radiology Department of Dr. Soedirman General Hospital in Kebumen and to analyze the factors that support and hinder the effectiveness of the PACS system in improving the quality of radiology services. The research used a qualitative approach with an interactive model. Data collection was conducted through in-depth interviews, Focus Group Discussions (FGD), direct observation, and documentation. The data obtained were analyzed using ATLAS.ti software to explain the PACS implementation and its impact on the effectiveness of radiology services. The PACS implementation improved the quality of radiology services by accelerating access to medical images and enhancing workflow efficiency. Some challenges, such as system downtime, integration with other systems, and technical limitations, need to be addressed. Integration of artificial intelligence (AI) and telemedicine technologies needs to be enhanced to achieve optimal radiology services. Factors supporting successful implementation include the adoption of advanced technologies (cloud computing and AI), adequate infrastructure, technical support from the IT team, and strong managerial commitment.  Barriers to success include imperfect system integration, power outages, downtime, storage capacity limitations, and a shortage of trained human resources. Proposed implementation models include improving PACS system infrastructure, developing ongoing training for staff, improving PACS system integration with other hospital systems, and improving interdepartmental communication to streamline workflows and reduce obstacles in the diagnostic process.

Neta Tertina Aratri; Agrianti Komalasari

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to empirically examine the influence of compensation, work motivation, and work environment on employee turnover intention at PT. XYZ, Kimia Merak Division. This study is expected to contribute both theoretically and practically in the field of human resource management, particularly in reducing employee turnover. The problem of turnover intention is a crucial issue because it can have negative impacts on organizational sustainability, such as increased recruitment costs, disrupted productivity, and the loss of experienced employees. The research method used is a quantitative approach with a purposive sampling technique. The study sample consisted of 75 permanent employees who have worked for at least two years. Data collection was carried out using a questionnaire instrument that has been tested for validity and reliability. Data analysis used multiple linear regression to test the influence of independent variables on the dependent variable. The results of the study indicate that compensation, work motivation, and work environment each have a negative and significant effect on turnover intention. This means that the better the compensation provided, the higher the employee's work motivation, and the more conducive the work environment, the lower the tendency of employees to intend to leave the company. The findings indicate that improving compensation packages, enhancing employee motivation, and maintaining a supportive work environment are crucial strategies to reduce turnover intention. Based on these results, companies are advised to design fair and competitive compensation systems, create programs that enhance intrinsic and extrinsic motivation, and ensure a safe, comfortable, and supportive work environment for employee performance. This way, companies can retain quality human resources and maintain operational stability.

Asj’ari, Fachrudy; Alfa Rizki, Rayhan Ahmad; Andy Andreawan; Aristyanto, Erwan

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

This research falls under the category of Human Resources, which includes planning, organizing, managing, and controlling individuals who are considered valuable assets by companies. The goal is to achieve the goals that the company has set. The focus of the research to be carried out is to test how spiritual leadership influences innovative work behavior, by paying attention to the role of employee interpersonal justice at PT. Multi Spunindo Jaya, Tbk which is located in Sidoarjo. The type is quantitative with data analysis techniques collected through statements in the form of questionnaires and analyzed using SEM_PLS techniques with the SmartPLS 4.0 tool. This population is 780 employees taken from PT. Multi Spunindo Jaya, Tbk in Sidoarjo. The sample in this study was taken from 62 employees through the Issac and Michael formula with purposive sampling technique. The research aims to analyze how spiritual leadership and interpersonal justice play a role in optimizing the innovative work behavior of employees of PT. Multi Spunindo Jaya, Tbk in Sidoarjo. This research is useful for developing knowledge about MSDM. The results of the research that has been conducted show that spiritual leadership and interpersonal justice have a significant and positive effect on innovative work bahevior, and also spiritual leadership has a significant and positive effect on interpersonal justice.

Dyah Ayu Subekti; Kartini , Kartini

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

This study aims to analyze how internal strategies and external challenges can influence the achievement of Regional Original Revenue targets at the Laboratory Technical Implementation Unit (UPTD) of the Public Works and Public Housing Agency (Dinas Pekerjaan Umum dan Perumahan Rakyat) of Cilacap Regency. The research object is the performance of the Laboratory Technical Implementation Unit (UPTD), a technical unit providing construction material testing services, which directly contributes to Regional Original Revenue in Cilacap Regency. The qualitative approach employed a case study method, and data collection techniques included interviews, observation, and documentation. The sample in this study was obtained purposively. The results indicate that internal strategies focused on superior testing methods such as core drilling, abrasion, and concrete compressive strength have been conducted. However, limited equipment, human resources, and the lack of accreditation are major obstacles. On the other hand, external challenges include the lack of updated Regional Regulation tariff regulations, the absence of formal obligations for the use of laboratory services for regional budget projects, and a saturated local market. These findings provide important implications for the Laboratory Technical Implementation Unit (UPTD) in emphasizing policy revisions, increasing internal capacity, and strengthening inter-agency coordination to increase Regional Original Revenue realization.

Novita Fransisca; Petrus Oktavianus H; Marchelyn Pongsapan

Botani : Publikasi Ilmu Tanaman dan Agribisnis 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Human resources are one of the important aspects that must be managed optimally by organizations in order to provide maximum contribution to achieving company goals. In the current era of globalization, the level of competition between companies is increasingly fierce, requiring organizations to continuously improve the performance of their employees. This study focuses on two main research questions: how does reward provision affect employee performance at PT Prima Indo Papua and how does motivation provision affect employee performance at the company. The purpose of this study is to determine the extent to which rewards and motivation contribute to improving employee performance. The research variables consist of Reward (X1), Motivation (X2), and Employee Performance (Y). The research population was all 40 employees of PT Prima Indo Papua, while the research sample of 31 people was determined using a saturated sampling technique. The types of data used were primary data obtained through questionnaires and secondary data from company documents. Data analysis was carried out using a quantitative method through hypothesis testing, where the null hypothesis (Ho) was rejected if the significance value was <0.05. The results showed that reward provision had a positive and significant effect on employee performance with a significance value of 0.025 <0.05, so the alternative hypothesis (Ha1) was accepted. Similarly, the motivation variable has a positive and significant effect on employee performance with a significance value of 0.044 < 0.05, thus the alternative hypothesis (Ha2) is accepted. Thus, both rewards and motivation are proven to be important factors in improving employee performance at PT Prima Indo Papua. This study implies that company management needs to continue to pay attention to the reward and motivation systems implemented to ensure employee performance is maintained and continuously improved.  

Nida Nurpadilah; Dini Yuliani; Regi Refian Garis

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to determine the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency, implemented by the Communication and Informatics Office (Diskominfo). This program is part of the local government's digital transformation to create a smart, inclusive, and adaptive society to the development of information technology. This study uses a qualitative approach with descriptive methods, and data is obtained through in-depth interviews, field observations, and documentation. The analysis is conducted using Charles O. Jones's theory of public policy implementation, which includes three main components: organization, interpretation, and implementation. The results show that organizationally, Diskominfo has a supportive structure and relatively competent human resources, although there are still limitations in the mastery of digital technology among employees. From an interpretation perspective, the digital literacy strategy is implemented through public education, hoax prevention, digital content provision, and social media utilization. Meanwhile, in terms of implementation, supervision is carried out through monitoring, regular reporting, the use of digital applications, and evaluation forums. Some obstacles faced include budget limitations, the digital divide between regions, uneven technological infrastructure, and the lack of specific evaluation indicators. Nevertheless, improvement efforts continue through human resource training, optimization of digital facilities and infrastructure, and cross-sector synergy. This study concludes that the implementation of the Smart Society 5.0-based digital literacy program in Ciamis Regency has been quite successful, but still requires strengthening human resources, evaluation policies, and equitable digital access in rural areas.

Amrizal Akmul; Sofyan Marzuki; Amiluddin Amiluddin

Kajian Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

In an organization, human resources are the main asset that plays an important role in achieving organizational goals. One of the factors that affect the effectiveness of employees' work is organizational culture. Organizational culture reflects the values, norms, and habits that are embraced by the same and serves as a code of behavior for all members of the organization. A strong and positive culture can create a conducive work environment, improve work morale, as well as encouraging employee loyalty and productivity. Conversely, a culture that is not aligned with organizational goals can lower motivation and negatively impact performance. Therefore, it is important to understand the extent to which organizational culture affects employee performance. In general, this study aims to analyze the extent to which organizational work culture affects employee performance in the Wiringpalennae Village Office, Tempe District, Wajo Regency The purpose of this study is to assess how good the Organizational Culture is to Employee Performance in the Wiringpalennae Village Office, Tempe District, Wajo Regency, as well as to measure the influence of Organizational Culture on Employee Performance in the Wiringpalennae Village Office, Tempe District, Wajo Regency. The research method applied is quantitative associative. The research sample involved 19 respondents. Data was collected through questionnaires or questionnaires and data analysis was carried out using quantitative descriptive analysis techniques, associative analysis, and simple linear regression analysis. The findings in the study stated that Organizational Culture has a positive and significant influence on Employee Performance at the Wiringpalennae Village Office, Tempe District, Wajo Regency. The analysis also shows that the Organizational Culture at the Wiringpalennae Village Office, Tempe District, Wajo Regency is in the good category, and the Performance of Employees at the Wiringpalennae Village Office, Tempe District, Wajo Regency is in the very good category.

Diva Okta Nurkhalifa; Diah Gustiniati; Fristia Berdian Tamza; Dona Raisa Monica

Majelis : Jurnal Hukum Indonesia 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Parole is an important instrument in the social reintegration of inmates, with the Correctional Center (Bapas) playing a role in guidance, assistance, and supervision. This study analyzes the implementation of supervision by the Class I Correctional Center in Bandar Lampung for parole clients, as well as the obstacles encountered. The research employs a normative juridical and empirical approach, using both primary and secondary data, with sources including the Head of the Adult Client Guidance Section and a Criminal Law Lecturer at the University of Lampung. The findings indicate that supervision has been optimal, with no cases of parole revocation. The main obstacles include the absence of clear administrative sanctions, limited authority, weak law enforcement, inadequate facilities and technology, lack of inter-agency coordination, low public participation, and unsupportive client behavior. Improvements in regulations, enhancement of human resources quality, provision of adequate facilities, and strengthening community involvement are required to support the success of social reintegration

Siti Hardiyanti; Nur Azizah; Lidya Natalia Sinuhaji; Debby Chintya Yun; Marsha Adelia

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2025 International Forum of Researchers and Lecturers

Background: Stunting is a chronic nutritional problem in toddlers caused by inadequate nutritional intake and recurrent infections, especially in the First 1000 Days of Life (HPK). One of the main factors that influence the incidence of stunting is exclusive breastfeeding and maternal nutritional knowledge. Indonesia still faces a high prevalence of stunting, which if not addressed immediately can impact the quality of human resources in the future.Objective: This study aims to determine the relationship between maternal nutritional knowledge and the duration of exclusive breastfeeding with the incidence of stunting in infants aged 6–12 months in the working area of Kuala Bangka Health Center, Kualuh Hilir District, North Labuhan Batu Regency in 2021.Method: This study used a case control design with a sample of 110 respondents (55 cases and 55 controls) selected by purposive sampling. Data were collected through interviews using a structured questionnaire and processed using the Chi-Square test. Results: The results showed a significant relationship between the duration of exclusive breastfeeding and the incidence of stunting (p = 0.002; OR = 4.394; 95% CI = 1.709–11.295), where infants who were not exclusively breastfed had a 4.4 times greater risk of experiencing stunting than infants who received optimal exclusive breastfeeding. However, there was no significant relationship between maternal nutritional knowledge and the incidence of stunting (p = 0.233). Conclusion: The duration of exclusive breastfeeding was proven to be associated with the incidence of stunting, while maternal knowledge did not show a significant relationship. Stunting prevention efforts should focus on improving the practice of appropriate and comprehensive exclusive breastfeeding, accompanied by practice-based nutrition education that mothers can apply in childcare.

Andita Andita

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This study aims to deeply examine the role and impact of AI implementation in the B2B sales process, including implementation challenges. The method used is a qualitative approach with descriptive studies, through a literature review of scientific journals, industry reports, and relevant previous studies. The analysis results show that the application of AI in B2B sales not only improves the accuracy of marketing strategies and lead conversion, but also strengthens the concept of value co-creation through collaboration between salespeople and AI systems. Technologies such as machine learning, predictive analytics, and NLP-based chatbots have been proven to accelerate sales cycles, expand service reach, and increase productivity by up to 30%. However, implementation challenges remain, including limited digital infrastructure, a lack of competent human resources, and organizational resistance to technological transformation. Therefore, optimal AI integration requires institutional readiness, adaptive strategies, and continuous investment in technology and human resource development. These findings provide theoretical and practical contributions to the development of AI-based B2B sales strategies, particularly in the context of the digital industry in Indonesia. Furthermore, the application of AI in B2B sales also opens up new opportunities for service personalization. With the support of real-time data analysis, companies can better understand the specific preferences and needs of their business partners. This enables the development of more targeted communication strategies and the enhancement of long-term relationships with business customers. AI also plays a role in reducing human error through automated systems that can validate data, provide predictive recommendations, and support faster and more accurate strategic decision-making. Furthermore, the adoption of AI in B2B requires clear regulations and governance, particularly regarding ethical data use and information security. Companies must be able to balance the use of technology to increase efficiency with the protection of privacy and consumer rights.

Minan Minan; Teguh Endi Widodo; Tutik Asmorowati; Ruminingsih Ruminingsih; M. Fikri Jauhari +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Child marriage remains a serious problem in Indonesia despite the revision of the Marriage Law, which raised the minimum age for marriage to 19 for both men and women through Law No. 16 of 2019. This practice remains widespread, especially in rural areas with a high prevalence due to economic and cultural factors, the existence of marriage dispensation mechanisms, and low legal literacy. The phenomenon of child marriage has multidimensional impacts, including reproductive health risks, high school dropout rates, low quality human resources, economic vulnerability, and psychological problems that can ultimately lead to high divorce rates and intergenerational structural poverty. Through Community Service Activities (PKM), prevention efforts are carried out by providing legal education and outreach regarding the risks of early marriage. Methods used include lectures, presentations, modeling, role plays, and small group discussions involving teenagers, parents, traditional leaders, and religious leaders. The results of the activities showed a significant increase in legal understanding, where 85% of participants were aware of the minimum age for marriage according to the latest regulations. Furthermore, there was increased awareness of the negative impacts of child marriage and a growing commitment from community leaders to continue ongoing outreach. The conclusion of this activity confirmed that marriage law education is an effective strategy in raising public awareness. However, preventing child marriage cannot rely solely on legal outreach; it needs to be strengthened through cross-sector collaboration, integration of materials into the school curriculum, family economic empowerment, and strengthening the role of religious and traditional leaders in shaping social opinion. Therefore, efforts to prevent early marriage require a more holistic, participatory, and sustainable strategy to protect children's rights and realize the development of a quality future generation.

Minan Minan; Teguh Endi Widodo; Tutik Asmorowati; Ruminingsih Ruminingsih; M. Fikri Jauhari +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Child marriage remains a serious problem in Indonesia despite the revision of the Marriage Law, which raised the minimum age for marriage to 19 for both men and women through Law No. 16 of 2019. This practice remains widespread, especially in rural areas with a high prevalence due to economic and cultural factors, the existence of marriage dispensation mechanisms, and low legal literacy. The phenomenon of child marriage has multidimensional impacts, including reproductive health risks, high school dropout rates, low quality human resources, economic vulnerability, and psychological problems that can ultimately lead to high divorce rates and intergenerational structural poverty. Through Community Service Activities (PKM), prevention efforts are carried out by providing legal education and outreach regarding the risks of early marriage. Methods used include lectures, presentations, modeling, role plays, and small group discussions involving teenagers, parents, traditional leaders, and religious leaders. The results of the activities showed a significant increase in legal understanding, where 85% of participants were aware of the minimum age for marriage according to the latest regulations. Furthermore, there was increased awareness of the negative impacts of child marriage and a growing commitment from community leaders to continue ongoing outreach. The conclusion of this activity confirmed that marriage law education is an effective strategy in raising public awareness. However, preventing child marriage cannot rely solely on legal outreach; it needs to be strengthened through cross-sector collaboration, integration of materials into the school curriculum, family economic empowerment, and strengthening the role of religious and traditional leaders in shaping social opinion. Therefore, efforts to prevent early marriage require a more holistic, participatory, and sustainable strategy to protect children's rights and realize the development of a quality future generation.

Darvianti Darvianti; M. Yusuf; Paisal Paisal

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to identify and analyze the business development strategy of Coffee Shop For Good Luck by focusing on four key aspects: production, human resources, marketing, and finance. A descriptive quantitative approach was employed using SWOT analysis. Data were collected from 35 respondents. The results reveal that Coffee Shop For Good Luck possesses 6 strengths, 7 weaknesses, 5 opportunities, and 6 threats. The most significant internal strength lies in the attractive concept and well-organized layout (weight score: 0.285), while the main weakness is its less strategic location (0.051). Externally, the most impactful opportunity is the potential for collaboration with influencers (0.352), and the primary threat is the emergence of new coffee shops in the surrounding area (0.052). Based on the SWOT diagram, the business is positioned in Quadrant I (score: 2.18; 2.25), indicating a favorable situation with strong internal capabilities and external opportunities. Therefore, the recommended strategy is an aggressive growth strategy to fully leverage the business's strengths and opportunities.

Fawaz Nurul Widad Farahani; Ika Devy Pramudiana; Dian Ferriswara; Sri Kamariyah

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

This study examines tourism development policies and their contribution to increasing Regional Original Revenue (PAD) in Gresik Regency. The research specifically analyzes policy implementation, supporting and inhibiting factors, and their implications for local economic growth. Employing a qualitative descriptive approach, data were collected from key informants within the Gresik Regency Government, including the Office of Culture, Tourism, Youth, and Sports, as well as relevant supporting agencies. Primary data were supplemented with secondary sources, and analysis was conducted using McNabb’s (2002) model, which involves data grouping, interpretation, and the formulation of generalizable insights. Findings indicate that tourism development policies in Gresik Regency focus on five key areas: designation and spatial planning of tourism zones, development of tourist attractions and supporting infrastructure, promotion of tourism activities, and business development initiatives. These policies are supported by government regulations, community involvement, improved facilities, diversified tourism destinations, and marketing strategies utilizing both online and offline media. However, several inhibiting factors were identified, including limited funding, inadequate human resources, lack of cooperation with third parties, negative public perceptions, and insufficient knowledge about tourism potential. Overall, tourism in Gresik Regency demonstrates significant potential to enhance PAD, given its diverse natural, cultural, and religious attractions. The study concludes that strengthening collaboration, improving human resource capacity, and increasing promotional efforts are essential for optimizing tourism’s contribution to sustainable regional economic development. Future research should explore quantitative measurements of tourism's economic impact to validate the qualitative findings. Additionally, implementing performance-based budgeting for tourism programs may improve resource allocation and accountability.

Rezki Romadhan; Yulia Auci Anugrah; Kiki Agusteri

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.

Febrian Rafqi Akbar; Hijriyantomi Suyuthie

Jurnal Pariwisata Indonesia 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to identify internal and external factors influencing the development of the Arunika Wedding Organizer business in Padang City and formulate appropriate strategies through a SWOT analysis approach. The research method was conducted qualitatively, with data collection techniques through in-depth interviews with five informants, consisting of business owners, employees, and vendors who collaborate with Arunika. The data obtained was then analyzed to map the strengths, weaknesses, opportunities, and threats faced by the company. The results show that the main strengths of Arunika Wedding Organizer lie in responsive service to client needs, solid team coordination, and good working relationships with supporting vendors. These factors are important capital in maintaining consumer trust. However, the study also found weaknesses such as a limited number of part-time teams that can hinder operational flexibility, and suboptimal digital promotions that limit market reach. From the external side, opportunities that can be utilized include the increasing trend of more personal and simple intimate weddings, and the high demand for one-stop services, where all wedding needs can be accommodated by a single service provider. Meanwhile, the threats faced stem from intense price competition with similar service providers and relatively rapid changes in wedding trends, requiring the company to be constantly adaptive. Based on the SWOT matrix analysis, Arunika Wedding Organizer falls into quadrant IV (hold and maintain). Therefore, the recommended strategy is to maintain existing strengths while addressing existing weaknesses, particularly in human resources and digital promotion.

Mursid Pangalima; Dian Ferriswara; Ulul Albab

Studi Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the role of the Manado City Regional Disaster Management Agency (BPBD) in managing natural disasters and examines the challenges faced, along with efforts to overcome them. A qualitative descriptive approach was used, with data collected through interviews, observations, and documentation involving key informants, such as the Head of BPBD Manado City. The data were processed using Miles et al.’s (2014) interactive analysis model, which includes data condensation, data display, and conclusion drawing. The findings reveal that BPBD plays three primary roles in disaster management. First, as a coordinator, BPBD acts as a command center, ensuring effective collaboration between government agencies, military (TNI), police, NGOs, and volunteers during disaster events. Second, as a regulator, BPBD formulates administrative and technical policies, including disaster management plans based on risk assessments and stakeholder-driven frameworks. Third, as an executor, BPBD directly implements activities in disaster management, including preparedness, emergency response, and post-disaster recovery, with an Incident Commander maintaining operational control during emergencies. Challenges faced by BPBD include low public discipline, limited awareness of disaster risks, inadequate equipment, and insufficient human resources in both quality and quantity. To address these issues, BPBD has initiated several efforts, including capacity building through training programs, promoting community-based disaster management, and establishing partnerships with national and international institutions such as UNDP and FAO. These efforts highlight the significance of an integrated, participatory, and coordinated disaster management system at the local government level. The study underscores the need for continued improvement in disaster management capabilities and community involvement.