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Indriani, Ninda Devina; Hapsa Hapsa; Fajar Alan Syahrier

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The issue of illegal parking in the Pasar Jambi area remains unresolved despite various enforcement efforts carried out by the Jambi City Transportation Agency. Non-compliant parking practices, such as the presence of unauthorized parking attendants, the imposition of fees beyond official rates, and the lack of use of official attributes, indicate a discrepancy between established standards and actual field conditions. This study aims to analyze the effectiveness of the Transportation Agency’s supervision in controlling illegal parking in the Pasar Jambi area by applying George R. Terry’s supervision theory indicators. The research employs a qualitative method with a case study approach, using data collection techniques including observation, interviews, and documentation. The findings reveal that supervision has been implemented through stages of setting standards, measuring performance, comparing implementation with standards, and taking corrective actions. However, the effectiveness of supervision is still not optimal. This is reflected in the persistent gap between standards and practices in the field, the limited number of supervisory personnel, and corrective actions that have not been consistently effective in creating a deterrent effect. Although enforcement has been carried out progressively through warnings, guidance, and direct actions, violations continue to occur repeatedly. The implications of this study highlight the need to strengthen consistency in supervision, enforce stricter sanctions, and enhance resource capacity so that supervision is not merely administrative but can create sustainable parking order.

Hasan Rifa’i; Muhamad Nurhamdi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the financial performance of PT Aviasi Pariwisata Indonesia (Persero), commercially known as Injourney the state-owned enterprise (BUMN) holding company for the aviation and tourism sectors during the 2021-2024 period. Performance is measured using liquidity ratios (Current Ratio, Cash Ratio), solvency ratios (Debt to Asset Ratio, Debt to Equity Ratio), activity ratios (Total Asset Turnover), and profitability ratios (Net Profit Margin, Return on Equity) compared against industry standards. This research employs a descriptive quantitative approach. The data utilized is secondary data sourced from the published financial statements of PT Aviasi Pariwisata Indonesia (Persero). The results indicate varied liquidity performance, with an average Current Ratio of 97.82% (below the 200% benchmark, categorized as poor) and a Cash Ratio of 63.03% (above 50%, categorized as good). Solvency performance is underperformed, with an average DAR of  and DER of, reflecting a high reliance on debt. Activity performance is identified as inefficient with an average TATO of 0.199 times (<2 times), while profitability remains negative on average with an NPM of and ROE of. Despite a significant upward trend in performance improvement, the company's overall financial health is considered suboptimal compared to industry standards. This condition is primarily driven by high debt burdens and low asset efficiency within the company.

Anace Fransiska Jitmau; Rini Werdiningsih; Permadi Mulajaya

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to conduct an in-depth analysis of the complex dynamics termed the "Digital Bureaucracy Paradox," a phenomenon that emerged significantly following the implementation of the Work From Anywhere (WFA) policy within the Regional Secretariat of Sorong City. The primary focus this study lies in the strategic dilemma faced by visionary leadership in balancing modern flexible work patterns with the obligation to enforce Civil Servant (ASN) discipline, which has historically been conventional and rigid. Amidst massive digital transformation, local-level bureaucracy is forced to adapt to work models requiring high agility, while simultaneously remaining bound by formalistic disciplinary regulatory standards. Quantitative findings indicate that although digital platforms have been effective as instruments for work instructions, the effectiveness visual supervision remains irreplaceable in maintaining the integrity of working hours, particularly regarding low scores in separating personal and professional matters during WFA. Conversely, submissions the E-Kinerja (E-Performance) system show very high level of administrative compliance, yet do not fully guarantee the quality of substantive outputs. Statistical analysis confirms that adaptive digital leadership has decisive influence on the successful implementation of the Electronic-Based Government System (SPBE). These findings offer  theoretical contribution to the study of bureaucratic behaviour within digital ecosystems and provide practical recommendations for redefining the ASN discipline from formalistic patterns toward a result-based substantive discipline. The synergy between visionary leadership and the strengthening of bottom-up accountability mechanisms through public participation is expected to realise a governance framework that is not only technologically modern but also functionally accountable in the post-pandemic era.

Farhana Khoirunnisa’ Hidayah; Muhammad Farid Ma'ruf; Galih Wahyu Pradana; Melda Fadiyah Hidayat

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Public accountability is a key principle in the implementation of good governance, particularly in fulfilling the responsibilities of local governments. One instrument of this accountability is the Regional Government Administration Report (Laporan Penyelenggaraan Pemerintahan Daerah / LPPD), which is prepared annually by regional heads and submitted to the central government. This study aims to analyze public accountability in the preparation of the LPPD in Ponorogo Regency. The research employs a descriptive qualitative approach using interviews, observations, and documentation for data collection. Informants include the LPPD preparation team at the Regional Secretariat of Ponorogo Regency and Regional Apparatus Organizations (OPD) involved in providing data. The analysis uses accountability indicators including responsiveness, debate forums, coordination, autonomy, clarity of performance evaluation standards, negotiation, accountability campaigns, evaluation and feedback, and participation and responsiveness to environmental changes. The results indicate that the preparation of the LPPD in Ponorogo Regency has followed administrative procedures and is supported by the involvement of regional agencies and a digital-based reporting system. However, its implementation remains less than optimal, particularly in terms of responsiveness of regional agencies, cross-sector coordination, public accountability campaigns, and mechanisms for public participation.

Efrilia, Marisa; Viviorini; Sugiyarti, Gita

Proceeding. of The International Conference on Business and Economics 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of Digital Leadership and Digital Culture on Organizational Performance thru the mediation of Technowork Engagement at the Immigration Office Class I Special TPI Semarang. Digital transformation in public organizations requires a comprehensive understanding of leadership mechanisms, culture, and technology engagement in improving service performance. The research method uses a quantitative approach with Partial Least Squares-Structural Equation Modeling (PLS-SEM). Data was collected through a survey of 65 Immigration Office employees using a structured questionnaire. The research instrument has met the standards of validity and reliability. The analysis results show that Digital Leadership significantly influences Organizational Performance and Technowork Engagement. Digital Culture significantly influences Technowork Engagement but does not directly affect Organizational Performance. Technowork Engagement was proven to have a significant impact on Organizational Performance. The findings indicate that digital leadership is a crucial factor in the digital transformation of public organizations, while digital culture requires mediation through technological engagement to impact performance. The practical implications emphasize the importance of developing digital leadership capacity and strategies to enhance technowork engagement in optimizing the performance of immigration services.

Asep Fathurrahman; Ulfah Alawiyah; H. Taufik; Riduwan Riduwan

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study explores the principal’s leadership strategies and the role of organizational climate in improving teacher work discipline. Teacher discipline is a crucial element in ensuring instructional quality, professional accountability, and sustainable school performance. A qualitative case study approach was employed to obtain an in-depth understanding of leadership practices implemented in the natural setting of the school. Data were collected through in-depth interviews, participatory observations, and document analysis involving the principal, vice principals, and teachers. The findings reveal that discipline improvement is shaped by exemplary leadership, dialogic communication, continuous coaching, and the application of humanistic regulations supported by moral and social rewards. In addition, a collegial and supportive organizational climate strengthens collective awareness and encourages teachers to comply with professional standards voluntarily. Discipline is therefore constructed not merely through administrative control but through shared values and social interaction. This study contributes to educational leadership literature by providing contextual evidence of how leadership practices interact with organizational environments in shaping teacher behavior. Practically, the findings offer guidance for school leaders in designing participatory and sustainable discipline development strategies.

Clara Zuliani Syahputri; Jasmir Jasmir; Fachruddin Fachruddin

Prosiding Seminar Nasional Ilmu Teknik 2026 Asosiasi Riset Ilmu Teknik Indonesia

Heart disease is the leading cause of death in Indonesia and globally, necessitating an early screening system that is both accurate and clinically trustworthy. Although XGBoost demonstrates high predictive performance, its black-box nature undermines clinical trust, while low recall risks missed diagnosis an unacceptable consequence in population screening, especially in middle-income countries with limited healthcare resources. This study aims to develop a sensitive, transparent, and implementation-ready heart disease screening framework through the integration of SHAP-based Explainable AI. The CDC's Indicators of Heart Disease dataset (319,795 samples) was processed according to WHO/CDC standards, followed by class imbalance handling, hyperparameter optimization using RandomizedSearchCV, evaluation based on metrics sensitive to minority classes (AUC, recall, F1-score, AUC-PR), and threshold tuning to maximize recall. The baseline model showed a very low recall of 12.18%. After optimization and threshold tuning at 0.10, the model achieved recall >96% (96.79%) with a G-mean of 0.7477, supported by SHAP interpretation stability and the ability to capture non-linear interactions between advanced age (AgeCategory_WHO) and poor general health (GenHealth). SHAP analysis confirmed the alignment of dominant features with medical evidence, and its visualizations provide transparent explanations for healthcare professionals indicating its potential implementation as an interpretable clinical decision support system.

Erick Tarantino; Agung Prayoga; Akmal Tirta Wijaya; Egidius Edi Putrawan Halawa; Firda Muflif Fauzi +4 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to strengthen students’ networking competencies through the implementation of straight and cross LAN cable assembly training at SMKN 53 Jakarta. The background of this research is based on the need to enhance students’ practical skills in basic computer networking, particularly in understanding cable configurations and applying crimping techniques according to industry standards. Many students experience difficulties in differentiating wiring standards and applying correct crimping procedures, which impacts their readiness for industry practice. This research employed a practical training approach combined with demonstration and hands-on methods. The participants were students of the Computer and Network Engineering program. Data were collected through observation, performance assessment, and competency tests before and after the implementation. The findings indicate a significant improvement in students’ understanding of cable color standards (T568A and T568B), accuracy in assembling straight and cross cables, and testing results using LAN testers. Students demonstrated higher levels of technical accuracy, problem-solving skills, and work discipline after the intervention. The implementation of structured practical activities proved effective as a medium for strengthening networking competencies. The study implies that continuous practice-based learning aligned with industry standards is essential in vocational education to improve students’ technical readiness and employability in the networking field.

Medya Wulandari; Rosita Rahmawati; Luthfi Naimah; Unna Ria Safitri

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the implementation of performance management at the micro–enterprise AMANAH YOGURT, located in Candimulyo, Kiringan, Boyolali. The business employs 11 workers with specific task divisions: 7 in packaging, 1 in production, 2 in marketing responsible for promotion and advertising, and 1 supervisor who monitors the production process while also assisting in production ac,tivities. The daily production capacity reaches 500 packs during peak demand and 350 packs under normal conditions. This research applies a descriptive qualitative approach through observations and informal interviews with the owner and employees. The findings indicate that AMANAH YOGURT has implemented performance management through the application of production SOP, clear task distribution, informal evaluative communication between the owner and employees, as well as consistent adherence to hygiene standards and product quality. AMANAH YOGURT products have been distributed across Java Island, Bali, and even Mataram through bus logistics, travel services, and direct delivery for nearby areas. Halal certification and BPOM authorization further enhance consumer trust and strengthen the competitiveness of the business.

Sakti Las Martua Sihite; Suratni Ginting; Lilis Lilis

Port Management and Maritime Administration Journal 2026 Indonesian Maritime Researchers and Lecturers

This study aims to analyze the effectiveness of bulk cement loading processes on the operational performance of vessels agented by PT. Pelayaran Multi Jaya Samudera Belawan. Bulk cement loading is a complex logistical activity at specialized port terminals that requires intensive coordination between the vessel, agency, and terminal to comply with international safety standards such as the IMSBC Code. The research method used was descriptive qualitative, with data collection techniques including direct field observations, interviews with the company's operational staff, and documentation studies conducted during the internship period. The research findings indicate that loading effectiveness is significantly influenced by the readiness of cargo handling equipment, such as pneumatic or conveyor systems, as well as the timeliness of agency administration in processing ship documents. Although the process generally runs well, obstacles were identified in the form of technical malfunctions of loading equipment and weather factors that frequently hinder operational speed. The conclusion of this research emphasizes that enhancing technical supervision and strengthening communication between the agent and port terminal authorities are crucial to minimizing vessel dwelling time, thereby optimizing operational performance and cost efficiency for ship owners.

Kurniawan Wahyu Saputra; Wahyu Selamet Prihatin; Arrif Wahyudi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article explores inconsistencies in employee performance within small, project-oriented service sectors, where quality depends on daily tasks, punctuality, and adherence to procedures. Since skill development relies largely on informal workplace learning, differences in worker competencies often lead to rework, customer complaints, and safety issues. The study investigates how skills and competencies affect employee performance, illustrating how individual abilities translate into observable performance through the ability–motivation–opportunity (AMO) framework and experience-based learning. A qualitative case study at Rajasa Teknik included interviews and observations to examine project coordination, quality standards, and supervision practices. Results indicate that competencies and skills primarily influence ability, but sustained motivation- driven by realistic goals and fair feedback- along with ample opportunities such as smooth material flow, clear roles, and on-site decision support, enhance performance. The findings underline the importance of a cohesive work system (task division, quality control, communication), a consistent safety culture (K3), and straightforward, repetitive HR practices that facilitate tacit knowledge transfer into routines. Improvements suggested involve mapping core competencies, brief mentoring sessions, quality-focused standards, and evaluation systems to minimise service variation and promote sustainable performance in similar businesses. Overall, this research broadens the understanding of performance management in small enterprises and offers practical guidance for interventions.

Siti Halimah; Muhamad Arief Noor; Joned Ceilendra Saksana

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

PT Jasamarga Tollroad Operator (JMTO) ia trusted by the company to handle toll road operations which include transaction services at toll gates and toll road services. PT Jasamarga Tollroad Operator (JMTO) is responsible for smoothness, comfort, and safety on toll roads. Good coaching to all employees will improve employee performance. This study aims to determine the effect of compensation, motivation, and job involvement on the performance of employees of PT Jasamarga Tollroad Operator (JMTO) Semarang Branch. The issue raised in this study is the decline in employee performance at PT Jasamarga Tollroad Operator (JMTO) which is indicated by the existence of work aspects that do not meet minimum service standards, which will have an impact on decreasing the quality of service to toll road users. The type of research used in this research is descriptive quantitative with a census sampling method using a questionnaire with a population of 157 respondents, with a Likert scale to measure each variable. Data analysis technique used is primary data using correlation test, linear regression, multiple. Methods of data analysis using SPSS version 24.00. The results obtained from this study are that the t-value of -0.440 is smaller than the t-table of 1.975 and the significance value of 0.687 is greater than 0.005. This shows that compensation has no effect on the performance of employees of PT Jasamarga Tollroad Operator (JMTO). Motivation obtained t value 3.493 greater than t table 1.975 with a significance value of 0.001 less than 0.005. meaning that the motivational variable affects performance. variable job involvement obtained t value of 9.506 greater than t table 1.975 with a significance value <0.001 less than 0.005. shows that the variable job involvement affects the performance of employees of PT Jasamarga Tollroad Operator (JMTO). Simultaneously the compensation, motivation and job involvement variables obtained results 63.385 greater than table 2.66 with a significance level of 0.001 less than 0.005. this shows that the variables of compensation, motivation and job involvement simultaneously have a significant effect on the performance of employees of PT Jasamarga Tollroad Operator (JMTO).

Medya Wulandari; Rosita Rahmawati; Luthfi Naimah

Jurnal Riset dan Inovasi Manajemen 2026 International Forum of Researchers and Lecturers

This study aims to analyze the implementation of performance management at the micro–enterprise AMANAH YOGURT, located in Candimulyo, Kiringan, Boyolali. The business employs 11 workers with specific task divisions: 7 in packaging, 1 in production, 2 in marketing responsible for promotion and advertising, and 1 supervisor who monitors the production process while also assisting in production ac,tivities. The daily production capacity reaches 500 packs during peak demand and 350 packs under normal conditions. This research applies a descriptive qualitative approach through observations and informal interviews with the owner and employees. The findings indicate that AMANAH YOGURT has implemented performance management through the application of production SOP, clear task distribution, informal evaluative communication between the owner and employees, as well as consistent adherence to hygiene standards and product quality. AMANAH YOGURT products have been distributed across Java Island, Bali, and even Mataram through bus logistics, travel services, and direct delivery for nearby areas. Halal certification and BPOM authorization further enhance consumer trust and strengthen the competitiveness of the business.

Nada Aqilah Izzatinnisa; Pujianto Pujianto

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

Operational quality in the oil and gas sector strongly depends on the accuracy of monitoring instruments, such as oxygen analyzers. This study aims to validate the performance of an oxygen analyzer using the Factory Acceptance Test (FAT) procedure conducted by PT JGC Indonesia. The testing methodology involves the use of reference gases at different concentration levels, including nitrogen as the zero gas, to evaluate the linearity and consistency of the analyzer output within the 4-20 mA signal range. In addition, the tests are performed to verify the conformity of the instrument response with the datasheet specifications and applicable FAT procedures. The results show that the analyzer provides accurate measurement data with low deviation and a responsive alarm system under critical conditions. These findings confirm that the instrument meets the required technical standards. Based on the validation results, the oxygen analyzer is considered ready for installation and suitable for operation to support process safety in oil and gas facilities. This achievement confirms that a rigorous validation process is key to ensuring peace and operational safety in the oil and gas industry.

Aqeel Gatea Jabbar; Rawad Kareem Salloomi

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Triwanto Triwanto; Alya Maya Khonsa Rahayu; FX. Hastowo Broto Laksito; Lintang Cahya Primadani

Jurnal Ilmu Hukum Sosial dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

This article comprehensively discusses the responsibility of notary for legally defective deeds, with an emphasis on the application of the principle of prudence as the foundation of the notary profession's professionalism and integrity. This research uses a normative legal method with a legislative, conceptual, and case approach to analyze the relationship between notary negligence and the resulting civil liability consequences. The study results indicate that the principle of prudence plays a central role in determining the limits of a notary's legal liability, as any negligent action in verifying identity, document validity, or the substance of the deed can cause legal harm to the parties. Conversely, if the notary can prove that their actions were in accordance with legal procedures and professional ethical standards, they can be absolved of civil liability claims. Additionally, this research also highlights the importance of applying the principle of due diligence in the context of the digitalization of notarial services, which demands stricter verification and authentication. Thus, the principle of prudence not only serves as a legal principle but also as a moral foundation that guaranties justice, certainty, and legal protection for society, as well as upholding the dignity of the notarial profession.

Deasy Widyastomo; Yosef Lefaan; Irlon Irlon

Software Engineering in Computing Systems 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

This study investigates the adoption of adaptive DevOps practices in embedded systems used in safety-critical industrial applications. Traditional DevOps models, which are primarily designed for cloud-based systems, face significant challenges when applied to embedded platforms due to hardware constraints, real-time performance requirements, and stringent safety standards. The research focuses on developing a tailored DevOps framework that integrates continuous integration/continuous delivery (CI or CD) pipelines, automation, real-time monitoring, and safety assurance processes to enhance system reliability, performance, and compliance with regulatory standards. The study uses a case study methodology, involving embedded system teams across multiple industrial sectors, to assess the impact of these adapted DevOps practices on system stability and operational efficiency. Key findings show that the adoption of adaptive DevOps practices led to significant improvements in system reliability, performance, and deployment stability. Continuous feedback mechanisms allowed for early issue detection and faster resolution, leading to enhanced system uptime and responsiveness. Additionally, the integration of safety assurance into the DevOps pipeline ensured that safety-critical systems complied with required safety integrity levels and certification standards. The study further explores the integration of DevOps with embedded safety-critical systems, highlighting the benefits of cross-domain collaboration, enhanced communication, and the ability to address the unique challenges of these platforms. The research also underscores the limitations of conventional DevOps models in embedded systems and presents practical implications for the wider adoption of DevOps in safety-critical industrial applications. Future research is recommended to refine DevOps frameworks for embedded systems, integrating emerging technologies like the Industrial Internet of Things (IIoT) and Digital Twins to further optimize performance, security, and predictive maintenance.

Imam Rangga Bakti; Yola Permata Bunda; Mohammad Muhsin

Big Data Analytics and Data Science 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

Distributed software systems face significant challenges related to data quality due to their complex, decentralized architecture. These systems often involve multiple nodes responsible for processing and storing data, making it difficult to maintain consistency and ensure accurate data across the entire network. In particular, issues like data inconsistency, latency, and data fragmentation are prevalent in distributed environments. To address these challenges, this study proposes an integrated data quality governance strategy that combines real time monitoring and automated anomaly detection using machine learning models. The proposed strategy aims to improve data consistency, enhance anomaly detection capabilities, and reduce the need for manual intervention, ultimately improving overall data governance in distributed systems. Real time monitoring ensures immediate identification of data issues as they occur, while machine learning models, such as autoencoders and Isolation Forests, automate the detection of anomalies based on high reconstruction errors and data isolation techniques. The study evaluates the proposed strategy through real-world distributed system scenarios, comparing its effectiveness to traditional approaches like periodic audits and manual validation. Results demonstrate that the integrated approach leads to faster anomaly detection, reduced data inconsistencies, and improved overall system performance. The use of advanced machine learning techniques and real time analytics significantly enhances the system's ability to maintain high data quality standards across multiple distributed nodes. This strategy has wide-ranging implications for industries that rely on distributed systems, such as finance, healthcare, and IoT, where data integrity is essential for operational success. Future research can focus on integrating more advanced machine learning techniques and optimizing the real time monitoring framework to handle larger and more complex systems.

Gunawan Prayitno; Ronaldo Aprili

Integrated System and Management Technology 2026 Asosiasi Pengelola Jurnal Informatika dan Komputer Indonesia

This study investigates the role of Information Technology (IT) governance in enhancing risk management performance and ensuring regulatory compliance within multinational digital enterprises. As digital transformation continues to reshape the global business landscape, organizations face increasing challenges in managing technological risks and complying with complex regulatory requirements across various jurisdictions. The study adopts a quantitative approach, using a survey methodology to collect data from senior IT and compliance managers in multinational digital enterprises. The survey focuses on how IT governance frameworks, such as COBIT 2019 and ISO 27000, are utilized to align IT strategies with business objectives, mitigate risks, and maintain regulatory compliance. The findings indicate that organizations with well-established IT governance structures are better positioned to proactively identify and mitigate risks, ensuring greater consistency in meeting regulatory requirements. These organizations demonstrate improved risk management effectiveness, especially concerning cybersecurity, data privacy, and compliance with global regulations like GDPR. In contrast, organizations with ad hoc or decentralized governance structures struggle with fragmented risk management and compliance efforts. The study further highlights the importance of integrating IT governance frameworks with internal audit functions, specifically the Chief Audit Executive (CAE), to enhance cybersecurity resilience and ensure compliance with global standards. This research contributes to the literature by providing empirical evidence on the integration of IT governance, risk management, and regulatory compliance in multinational enterprises. It also highlights the need for a structured and systematic approach to IT governance to improve organizational performance in managing risks and ensuring consistent regulatory adherence. The study offers practical insights for organizations looking to optimize their IT governance structures in the face of rapid digital transformation.

Raihani Khairunissa Barni; Syarach Agusti Ekasuci; Ayu Maulani; Sabillah Azhari; Tati +1 more

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

The policy of involving expatriates in the board of directors of State-Owned Enterprises (SOEs) has become a debated issue, particularly regarding its implications for corporate governance and national workforce interests. The main problem discussed in this article is how the policy of expatriate involvement in the board of directors of PT Garuda Indonesia is viewed from the perspective of Good Corporate Governance (GCG). This study aims to analyze the suitability of the policy with GCG principles and its implications for corporate governance and company performance. The research method used is a literature review by examining laws and regulations, academic journals, policy reports, and other relevant secondary sources. The analysis is conducted based on five main GCG principles, namely transparency, accountability, responsibility, independence, and fairness. The results show that the involvement of expatriates in the board of directors of PT Garuda Indonesia has the potential to strengthen corporate governance through the adoption of global managerial standards, improvement of institutional credibility, and acceleration of organizational transformation and efficiency. However, this policy also faces challenges, especially related to transparency in the selection process and the assurance of knowledge transfer to local human resources. It can be concluded that the expatriate involvement policy will provide optimal benefits if it is implemented consistently with GCG principles and accompanied by a strong commitment to strengthening local managerial capacity.