Publication Search

This study aims to analyze the development strategy of the Jeanete business, located in Maumere City, Jl.  Kesehatan No.  3, Lorong Masuk SDK Yos Sudarso, using the Strengths, Weaknesses, Opportunities, and Threats (SWOT) approach.  The research employs a descriptive qualitative method with data collected through observation, interviews, and documentation of the Jeanete business operations.  The results indicate that the main strengths of the business include affordable product prices, unique item variations, and increasing consumer interest in preloved products.  However, Jeanete also faces several weaknesses, such as dependence on supplies from outside the region, limited stock availability, and fluctuating bale prices.  On the other hand, opportunities include the growing trend of thrifting among young consumers and rising demand for environmentally friendly products.  The threats faced by the business involve increasing competition, shifting consumer preferences, and the risk of products not passing quality control.  Based on these findings, the development strategy for Jeanete should focus on improving product quality, strengthening digital promotion, and maintaining more stable supply management.

Developments in information technology have had a significant impact on business communication and negotiation processes in various industrial sectors. Technological advances such as email, video conferencing, instant messaging applications, cloud-based information systems, and other digital media have created new, faster, more efficient, and more documented communication models. This study uses a descriptive approach based on a literature review to analyze how information technology is transforming interaction patterns, strategies, and negotiation processes in the modern business environment. The results indicate that information technology plays a strategic role in increasing the effectiveness of business communication and accelerating the negotiation process. Advantages such as cost savings, time flexibility, global access, and automated documentation are the main reasons for the increasing use of digital media in the business world. However, digital negotiation also presents challenges such as the loss of non-verbal context, the risk of miscommunication, data security issues, and limitations in interpersonal relationships. The conclusion of this study confirms that successful negotiations in the digital era are greatly influenced by interpersonal communication skills, digital literacy, appropriate media selection, and the implementation of negotiation strategies that adapt to technological changes.

Koperatives are a form of people-based economic organization that play a strategic role in improving community welfare and strengthening the national economy. However, many cooperatives still face organizational and managerial challenges that limit their economic performance. This study aims to analyze the relationship between cooperative organizational structures, governance mechanisms, and the economic performance of cooperatives in the context of modern economic transformation. A qualitative descriptive approach was employed to gain an in-depth understanding of organizational practices within cooperatives. Data were collected through in-depth interviews, participatory observation, and document analysis involving cooperative managers, members, and supervisors selected purposively. The findings indicate that cooperatives with clear organizational structures, professional management, transparent governance, and active member participation tend to demonstrate better economic performance and sustainability. Conversely, weak organizational arrangements and low member involvement are associated with stagnation in cooperative economic activities. These results highlight that organizational quality is a key determinant of cooperative success, not merely financial factors. The study implies that strengthening cooperative governance, improving human resource capacity, and enhancing member participation are essential strategies to increase the competitiveness of cooperatives in the digital economy era. This research contributes to the development of cooperative economic theory and provides practical recommendations for cooperative managers and policymakers.

One of the key instruments for advertising travel destinations is the growth of social media, particularly Instagram. Nevertheless, a large number of Instagram followers does not automatically translate into a large number of visitor visits. Rio By The Beach Beach in Kalianda, South Lampung had the most visitors during the 2025 holiday season, despite having fewer Instagram followers than other beach attractions. This condition suggests that the effectiveness of electronic word-of-mouth (E-WOM) and social media marketing may have a significant impact on travelers' decisions to visit. Thus, the purpose of this study is to ascertain how tourists' decisions to visit Rio By The Beach in Kalianda, South Lampung, are influenced by Instagram social media marketing and electronic word-of-mouth. This study examines 170 visitors to Rio By The Beach using a quantitative methodology and selective sampling strategies. Questionnaires were sent as part of the data collection process, and SPSS software was utilized for multiple linear regression data analysis. The study's findings show that electronic word-of-mouth and Instagram social media marketing significantly and favorably influence travelers' decisions to visit. Electronic word-of-mouth has a greater impact than the other one. The study's conclusions suggest that tourism destination managers should concentrate their marketing efforts more on user interaction, high-quality information, and developing travel experiences that can promote the creation of positive electronic word-of-mouth (E-WOM) in order to boost travelers' decisions to come.

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.

Tax compliance is a crucial element in supporting state revenue and reflects the integrity of the public bureaucracy. However, the level of tax compliance among State Civil Apparatus (ASN) in Indonesia still faces various challenges. To date, the literature on ASN tax compliance tends to be partial and does not provide a comprehensive overview of the evolution of theories and emerging methodological trends. This study aims to map the development of research related to ASN tax compliance in Indonesia during the 2020–2024 period through a Systematic Literature Review (SLR) approach. This study analyzed ten scientific articles obtained from national academic databases, focusing on the variables, theories, and methods used in previous research. The analysis was conducted qualitatively and descriptively to identify patterns of findings and research gaps. The study results indicate that ASN tax compliance is influenced by factors such as tax knowledge, sanctions, awareness, trust, institutional factors, and digital technology. This study contributes by developing a research map that integrates the Theory of Planned Behavior and Institutional Trust Theory as a basis for fiscal policy for ASN. These results provide a basis for the government to design more effective tax policies and training.

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.

This article proposes Marketing 0.0 as a fundamental conceptual repositioning of marketing theory rooted in the Trust Economy framework. Unlike mainstream marketing theory, which positions trust as an outcome of communication, persuasion, or brand reputation, cross-disciplinary studies in economics, sociology, and neuroscience suggest that trust functions as a pre-decisional condition that precedes market exchange. This research employs a conceptual-theoretical methodology, synthesizing transaction cost theory, social capital, neuroeconomics, and contemporary trust literature. The article's primary contribution is formalizing the shift in trust's position from a dependent variable to an ontological gateway in marketing decision-making. Marketing 0.0 is positioned not as a stage in marketing evolution, but rather as a conceptual ground zero that enables continuous tactical adaptation without reliance on pseudo-novelty. The article concludes with theoretical and practical implications for the development of marketing science in an era of uncertainty and information saturation.

This study investigates the interconnected roles of board gender diversity and Environmental, Social, and Governance (ESG) performance on firm performance within Indonesia's distinctive two-tier corporate governance system. Utilizing a panel dataset of 80 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures gender diversity on both the Board of Commissioners (BOC) and Board of Directors (BOD) using the Blau Index, with firm performance proxied by Tobin's Q and ESG performance sourced from Refinitiv Eikon scores. The empirical results reveal that gender diversity on both the BOC and BOD does not have a statistically significant effect on firm performance, failing to support agency, upper echelons, and gender socialization theories. Furthermore, ESG performance demonstrates a significant negative direct effect aligning with the trade-off perspective that current implementation costs outweigh benefits. Crucially, the analysis finds that ESG does not moderate the board diversity-performance relationship, as both interaction terms are statistically insignificant. These findings collectively indicate that the potential governance and strategic advantages of board gender diversity are not being realized in the Indonesian context. The study concludes that this is attributable to several structural barriers, including tokenistic board appointments, the early-stage and often symbolic nature of ESG adoption focused on compliance rather than integration, and a weak institutional environment characterized by voluntary frameworks and socio-cultural constraints that limit the substantive influence of women in governance roles.

The strategic role of SMEs in the Indonesian economy and the phenomena of declining performance as a result of the Covid-19 pandemic motivated author to research this sector. Various internal problems make it difficult for SMEs to improve their performance and competitiveness in a competitive business environment. Using the dynamic capability perspective, this study examines the influence of human resource configuration through employee training and organizational culture which is able to encourage innovation that improves SME performance. This study uses purposive sampling technique and data collection is done through questionnaires and interviews with 122 SMEs in East Java. Data analysis is carried out using PLS SEM. The research results show that employee training does not have a direct effect on SME performance, however employee training is able to encourage innovation which has an impact on improving SME performance On the other hand, organizational culture has a significant direct and indirect effect on SME performance trough innovation. Results of this study can be used as a consideration by SME owners in making business decisions in order to improve their performance. From the theoretical side, the results of this study confirm the dynamic capability theory by Teece and Pisano regarding the key role of innovation and Becker's opinion from a human resource management perspective which states that employee training must be designed systematically according to the long-term needs of the organization in order to have an impact on improving organizational performance.

The success of a company is not only determined by the quality of the products and services offered, but also by the company's ability to manage employee relations, which is part of the internal public relations function. Without a targeted strategy, companies risk facing low motivation and declining performance. This study aims to understand the employee relations strategy of PT. Resultan Karya Indonesia (Rekanesia) in motivating employee work. The theory used refers to Albrecht (2020) which includes internal communication, rewards, career development programs, work flexibility, and conflict resolution mechanisms. The research method uses a descriptive qualitative approach with interview, observation, documentation, and source triangulation techniques. The results show that the employee relations strategy at Rekanesia is implemented through weekly communication forums, one-on-one meetings, providing material and non-material appreciation, flexible working hour policies, and informal activities such as team building. This strategy has been proven to increase employee motivation, satisfaction, and loyalty, thereby creating a productive and conducive work environment. Practically, this research can provide input for PT. Resultan Karya Indonesia to continue strengthening a more effective, participatory, and sustainable internal communication strategy, so that the company is able to face competitive challenges while maintaining its existence in the modern era.  

This study aims to describe the implementation of smart government through the Sumbergedang Baru Program in Sumbergedang Village, Pandaan District, Pasuruan Regency. The program is a digital village initiative that utilizes information technology to improve the quality of public services, transparency of governance, and the social and economic empowerment of rural communities. This study employed a descriptive qualitative approach with purposively selected informants, including the village head, village officials, community groups (Pokmas GPS and G4S), and residents as service recipients. The findings show that digital literacy among the community and village officials has begun to develop, as indicated by their ability to use basic devices and applications; however, the utilization of village digital services remains limited and uneven across age groups. In terms of ICT accessibility, the village has established an internet network and public Wi-Fi hotspots, yet network coverage and stability have not fully reached all hamlets. Regarding regulations, the village government has established basic policies through decrees forming community groups and regulating the digital village program, although these have not been comprehensively integrated. In terms of human resource quality, village officials and young cadres are relatively adaptive to technology, but a capacity gap remains among older age groups. Overall, the implementation of smart government through the Sumbergedang Baru Program is still at the stage of building a digital village foundation, requiring further improvements in digital literacy, human resources, infrastructure expansion, and technology-based transparency.

Effective public policy communication is a crucial factor in ensuring public understanding, acceptance, and participation in the process from policy formulation to implementation. In this context, public affairs plays a strategic role as a liaison between policymakers and the public through information management, stakeholder relationship building, and facilitation of ongoing public dialogue. This study aims to analyze the role of public affairs in realizing effective public policy communication and its contribution to increasing public understanding and participation. The research method used is a descriptive qualitative approach with data collection techniques such as in-depth interviews, observation, and documentation of policy communication activities. The results show that public affairs strategies include policy publication, stakeholder engagement, media relations management, and the use of digital communication. However, obstacles remain, such as limited two-way communication and unequal levels of public understanding of policies. This study emphasizes the importance of strengthening participatory communication, information transparency, and innovation in public affairs practices to improve the effectiveness of public policy implementation.

This study aims to determine the role of social comparison and body image on appearance anxiety in adolescent girls. Social pressure and media exposure with ideal beauty standards make adolescent girls vulnerable to engaging in social comparison and developing a negative body image, which triggers appearance anxiety. This study used a quantitative approach with a correlational design involving 107 adolescent girls aged 18–24 years through convenience sampling. Data were collected using a Google Forms questionnaire consisting of three instruments: the Iowa-Netherlands Comparison Orientation Measure, the Multidimensional Body-Self Relations Questionnaire, and the Social Appearance Anxiety Scale. Data analysis used Spearman correlation and multiple linear regression. The results showed that social comparison has a significant positive relationship with appearance anxiety (r = 0.544, p < 0.001), and negative body image is related to increasing appearance anxiety. The higher the tendency to engage in social comparison and the more negative the body image, the higher the appearance anxiety experienced. The findings emphasize the importance of understanding the psychological dynamics of appearance evaluation and strategies to strengthen positive body image in adolescent girls.

This research aims to determine the effectiveness of using a school Instagram application as a medium for guidance and counseling services at SMA Negeri 11 Takengon. The background of this research is based on the rapid development of information and communication technology, which encourages schools to utilize social media as a supporting tool in educational services, particularly guidance and counseling. The research method used is a quantitative approach with a descriptive research design. The subjects of this research are students of SMA Negeri 11 Takengon who actively follow the school’s Instagram account. Data were collected through questionnaires developed based on indicators of the effectiveness of guidance and counseling services, including aspects of understanding, interest, accessibility, and service benefits. The collected data were analyzed using descriptive statistical techniques. The results show that the use of the school Instagram application is categorized as effective in supporting guidance and counseling services. Students find it easier to access information, better understand counseling materials, and show greater interest in participating in services delivered through Instagram. Therefore, Instagram can be considered an innovative and relevant alternative medium for implementing guidance and counseling services in schools.

This study aims to analyze the differences in motorcycle traffic flow (Q) during the morning and afternoon peak hours as an indicator of roadway operational performance, referring to the Indonesian Road Capacity Guidelines (PKJI) 2014, with a case study on Mawar Street–Wijaya Kusuma Street, Jember Regency. The research data were obtained from 12 observation points through traffic surveys that recorded motorcycle traffic flow in vehicles per hour (veh/h). The analytical methods used include descriptive statistical analysis, normality testing, and paired sample t-test. The results show that the average motorcycle traffic flow during the morning peak hour is 115.58 veh/h with a standard deviation of 62.97, while during the afternoon peak hour it is 63.25 veh/h with a standard deviation of 28.57. The paired sample t-test yields a significance value of 0.015 (p < 0.05), indicating a statistically significant difference between morning and afternoon traffic flows. These findings suggest that the level of roadway capacity utilization is higher during the morning peak hour, which is closely associated with dominant routine travel activities such as commuting to work and school. The results of this study are expected to serve as a basis for evaluating roadway operational performance and to support traffic management and traffic engineering planning aimed at improving road network performance and reducing congestion.

Proton Exchange Membrane Fuel Cells (PEMFCs) are increasingly developed due to their high efficiency, power density, durability, and environmental friendliness. However, the high cost of platinum catalysts limits their widespread application. Reducing platinum usage through the development of low-cost catalyst support materials is a promising approach. Activated carbon derived from biomass offers a sustainable and economical alternative, particularly when utilizing agricultural waste such as coffee husks, which are often discarded. This study aims to evaluate the characteristics of activated carbon produced from coffee husk waste through pyrolysis as a catalyst support for PEMFCs. Pyrolysis was conducted at 400 °C, followed by chemical activation using 1 M H₃PO₄ and 1 M KOH with a residence time of 90 minutes. The resulting activated carbon was analyzed through proximate analysis to determine moisture content, ash content, volatile matter, and fixed carbon content. The results showed that activation with 1 M H₃PO₄ produced the lowest moisture content (3.4%), the lowest ash content (3.8%), and the highest fixed carbon content (60.5%), while 1 M KOH yielded the lowest volatile matter content (27.7%). Based on these results, activated carbon produced using H₃PO₄ meets the requirements of SNI No. 01/6235/2000 and demonstrates strong potential as a catalyst support material for PEMFC applications.

Digital transformation has become a strategic necessity for both public and private organizations in improving efficiency, service quality, and competitiveness in the digital era. The success of digital transformation is greatly influenced by the readiness and planning of integrated and sustainable IT infrastructure. This study aims to analyze the role of IT infrastructure planning in supporting the implementation of organizational digital transformation. The method used is a systematic literature review of scientific publications relevant to the topic of IT infrastructure, strategic information system planning, and digital transformation. The review results indicate that IT infrastructure serves as the main foundation of digital transformation, encompassing hardware, software, networks, data centers, information security, and human resources. Poorly planned IT infrastructure has the potential to cause various issues, such as limited technology capacity, digital divides, cybersecurity risks, and investment inefficiencies. Therefore, strategic IT infrastructure planning that aligns with the organization's vision is required, supported by adequate funding, human resource competency development, and adaptive digital leadership to ensure the successful and sustainable implementation of digital transformation.

Administration is an activity that must be managed effectively to support public service quality, and one of the main keys to achieving a good administrative system is the utilization of information technology, which is currently developing rapidly. Administrative activities at the Wendewa Barat village hall are still carried out using conventional and ineffective methods, particularly in population data recording, which relies on manual bookkeeping. This approach is time-consuming, labor-intensive, prone to errors, and incurs higher operational costs. Therefore, an integrated system is needed to manage administrative activities more efficiently, accurately, and systematically. This research aims to develop a web-based population administration system to improve administrative performance at the Wendewa Barat village office. The system development employs the waterfall method, which consists of several stages, including requirements analysis, system design, implementation, system testing, and maintenance. The system is built using the PHP programming language with the CodeIgniter framework and utilizes a MySQL database for data management. Additionally, jQuery is applied in several system functions to enhance system interactivity, effectiveness, and user interface attractiveness.