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Adhitia Kusuma Wardana; Mohammad Abdul Mukhyi

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

With the advancement of technology and globalization, technical skills alone are no longer sufficient to face the increasingly complex challenges of the workplace. Students are expected to possess soft skills such as communication, leadership, teamwork, and critical thinking and problem-solving skills frequently encountered in the professional world. This study aims to analyze the level of achievement, experience, work motivation, and competency on work readiness among students at Gunadarma University, Karawaci Region. The analysis method used quantitative primary data, with the following testing stages: convergent validity, discriminant validity, reliability, r-square, q-square, f-square, and path coefficients. The instrument used was a questionnaire, and valid data was collected from 250 respondents. The sampling method in this study was non-probability sampling with a purposive sampling technique. The testing tool used was SmartPLS. The results of this study indicate that the variables of achievement level, experience, work motivation, and competence influence work readiness among Gunadarma University students in the Karawaci region.

Alfa Rohmatin; Yuda Nugraha; Moch. Galih Gunawan; M. Ramanda Iski

Akhlak : Jurnal Pendidikan Agama Islam dan Filsafat 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to describe the characteristics of SMK Al-Azami students in emulating the morals of the Prophet Muhammad (peace be upon him) as part of character development based on Islamic values within vocational education. The background of this research lies in the urgency of character education that not only emphasizes academic competence and technical skills but also focuses on moral formation and professional ethics. This research employed a qualitative approach using a library research method by analyzing relevant classical and modern Islamic literature, supported by documentation of school activities. The results reveal that the moral values of the Prophet Muhammad have been well internalized in students’ daily behavior, which includes four core dimensions: Shidq (honesty), Amanah (trustworthiness), Istiqamah (discipline), and Rahmah (compassion). The value of Shidq is reflected in students’ honesty during vocational practice and in reporting work results; Amanah is demonstrated through responsibility for tools and group tasks; Istiqamah appears in punctuality, consistency, and work discipline; and Rahmah is shown through respectful, empathetic, and cooperative social interactions. The findings indicate that Islamic character education effectively shapes students with integrity, discipline, and social awareness, serving as a model for moral development in vocational schools. Furthermore, this research highlights the importance of strengthening teacher exemplarity, religious habituation, and curriculum integration of Islamic moral values in vocational learning to ensure sustainable character development.

Nur Padillah Sahibuddin; Arifin Tahir; Sri Yulianty Mozin

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to determine and analyze the Professionalism of Apparatus in the Implementation of Public Services at the Investment and One-Stop Integrated Services Office of Gorontalo City. Viewed from the aspects of: (1) Competence, (2) Effectiveness, (3) Efficiency, and (4) Responsibility. This research method uses a Qualitative Approach with a Descriptive type. Data collection techniques used in this study are observation, interviews, and documentation. The results of the study indicate that in the competence dimension, the apparatus has had adequate technical capabilities, evidenced by mastery of the OSS system and participation in various training. The effectiveness dimension is also quite good, indicated by the timeliness of service even though sometimes hampered by OSS network disruptions. In the efficiency dimension, services have run optimally through the use of online systems that save time and costs, and received support from the SKM results with a value of 90.17 in the "very good" category. Meanwhile, in the responsibility dimension, the apparatus shows high discipline and work commitment, although there are still several cases of delays and permission to leave the office during working hours. Overall, it can be concluded that the professionalism of the Gorontalo City DPMPTSP apparatus in providing public services is classified as good, but still requires improvement, especially in the aspects of effectiveness and responsibility.

Wati, Karsiyah; Trihantoyo, Syunu; Riyanto, Yatim

International Journal of Educational Evaluation and Policy Analysis 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to identify the implementation of soft skills and hard skills, explore strategies for developing hard skills, and analyze entrepreneurial independence among vocational students. Using a qualitative approach, data were collected through interviews and observations, then analyzed descriptively through data reduction, presentation, and verification. The results show that soft skills are internalized through workplace culture programs emphasizing ethics, communication, and adaptability, supported by mentoring and reflection activities. Hard skills are applied in alignment with industry needs through curriculum synchronization, hands-on practice, and skill-based projects, ensuring professional competence. Development of hard skills is strengthened through internships, external training, and peer teaching, with success assessed from product quality, innovation, and relevance to market demand. Entrepreneurial independence is fostered through motivation, alumni inspiration, and the Teaching Factory program that integrates learning with real business experiences. Internships also help students interact directly with customers and handle business challenges, while sustainability is maintained through product management and freelance opportunities. Overall, the implementation of internship-based learning effectively enhances vocational students’ technical and non-technical competencies, enabling them to adapt, innovate, and compete in the dynamic job market.

Rara Sriartati Redjeki; Eko Nurwahyudi; Purwatiningtyas Purwatiningtyas; Budi Hartono; Theresi Dwiati Wismarini

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity stems from a core challenge faced by Micro, Small, and Medium Enterprises (MSMEs) in Semarang City: the difficulty in consistently producing high-quality promotional visual content, primarily due to budget constraints and the lack of professional design skills. This condition severely hampers their competitiveness in the digital marketplace. The main goal of this activity was to enhance the technical capability of MSME participants in using Gemini AI as a multimodal model to generate professional, ready-to-use visual assets, thereby achieving significant cost and time production efficiency. The solution offered was a hands-on training focusing on Prompt Engineering defined as the art of formulating detailed commands to control the AI's output. The activity was conducted through an intensive workshop and case study mentorship for 25 MSME actors. The evaluation results demonstrated a highly significant increase in competence. The participants' average cognitive score drastically rose from 48.5% on the pre-test to 87.9% on the post-test, proving the successful mastery of Prompt Engineering. Applied results showed that participants were able to produce product visual assets with an average quality of 87.5%. Participant satisfaction reached 95.0%, especially concerning the indicators of cost and time efficiency. This activity successfully democratized design, empowering MSMEs to be self-sufficient in content production, and tangibly strengthening their brand identity and competitiveness across digital platforms.

Sukwara Akfan, Sofyan

Jurnal Inovasi dan Pengabdian Kaa Mieera (JIPKAM) 2025 Politeknik Negeri Fakfak

This research aims to enhance students' English technical competence by implementing Problem-Based Learning (PBL) for the English for Mechanical Engineering course at Politeknik Negeri Fakfak. However, the setting of this research is rooted in students' difficulties in understanding technical terms and applying English in engineering work environments. Implementing a participatory action research model with descriptive qualitative approaches, the research was conducted among 50 students of two classes. Data were collected through questionnaires, observations, and interviews. The findings showed that 88% of students perceived the learning material as highly relevant, 84% reported improved mastery over technical vocabulary, and 90% reported greater collaboration and problem-solving skills. Furthermore, the intervention fostered active learning behaviors, peer leadership, and a positive shift towards more favorable attitudes among students towards English as a professional tool. These findings confirm that PBL is a valuable approach to English language learning contextualization in the vocational education context, enhancing the development of both language and soft skills. The research proposes wider implementation of PBL across technical curricula to improve educational outcomes in correspondence with industry requirements.

Nazwa Amelia Rangkuti; Neha Chintya; Nur Amira Syafiqah; Nadilla Khairunissa; Siti Aisyah

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

This community service initiative was designed to empower housewives in Dusun III, Desa Pematang Sijonam, by introducing ecoprint as a sustainable craft and a potential driver of micro, small, and medium enterprises (MSMEs). The activity was motivated by the limited access to alternative livelihoods in rural communities and the increasing relevance of environmentally conscious products in contemporary markets. The program adopted a descriptive qualitative design, emphasizing participatory involvement through workshops and direct practice. Participants were guided to identify tannin-rich leaves from their local environment, arrange them on pre-mordanted cotton tote bags, and apply steaming processes to transfer pigments. The outcomes revealed that participants not only acquired technical competence but also demonstrated heightened creativity and confidence, producing distinctive motifs that carried cultural and ecological values. More importantly, the training raised awareness of the economic potential of natural resources that had previously been overlooked. This activity suggests that ecoprint is not merely an artistic expression but also a practical strategy for fostering women’s economic independence, stimulating rural entrepreneurship, and strengthening sustainable development at the community level

Dita Dwi Ariyanti; Reni Farwitawati

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to examine the influence of auditor independence, audit experience, and professional expertise on audit quality in Public Accounting Firms located in Bali Province. Using a quantitative research design, data was collected through a structured questionnaire given to 30 active auditors selected by purposive sampling. All variables were measured using a five-point Likert scale, and data were analyzed using multiple linear regression. The findings show that the regression model is statistically significant, suggesting that independence, audit experience, and professional expertise together affect audit quality. The main results of the study show that professional expertise is the only variable that has a significant positive effect on audit quality, while audit independence and experience do not show partial significance. These results show that technical competence, mastery of standards, and professional capabilities play an important role in improving the effectiveness of audit procedures and the ability of auditors to detect material misrepresentations. This study concludes that strengthening the professional expertise of auditors is very important to improve audit quality. The implications of this study highlight the importance for Public Accounting Firms to optimize auditor development programs to ensure reliable financial reporting and maintain public trust.

Ninda Kurniadi; Septian Eko Cahyanto; Alfian Ardhiansyah; Ajeng Rahma Sudarni; Kaleb Priyanto +6 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program was implemented to overcome the limited technical capacity of teachers and students at SMK Negeri Jambu in mastering the installation and programming of battery-based electric vehicles, which is a crucial skill in preparing competent human resources for the rapidly evolving green vehicle industry. The program specifically aimed to enhance participants’ knowledge and skills in several key areas, including the installation of electric motor control systems, management of battery energy, and maintenance of essential electric vehicle components. To achieve these goals, the activities were carried out using a blended method that integrated lectures, demonstrations, and direct hands-on practice, supported by continuous mentoring and systematic evaluation. In addition, QR Code–based learning resources were incorporated to provide participants with quick and efficient access to digital instructional materials, allowing for more flexible and independent learning. The evaluation results revealed significant progress in both the theoretical understanding and practical abilities of the participants. They were able to demonstrate improvements not only in operating and maintaining electric vehicle systems but also in identifying problems and performing troubleshooting independently. These findings suggest that the program effectively contributed to building sustainable competencies for teachers and students, equipping them with relevant skills aligned with the needs of the green automotive industry, while also promoting technological adaptation and innovation in vocational education.

Basuki Basuki; Titi Rokhayati; Yuli Widiyono; Ari Fajar Isbakhi; Bening Zulfa

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service program is designed to enhance the competence of English teachers at SMP N 33 Purworejo in utilizing Artificial Intelligence (AI)-based learning media, particularly deep learning technology. In the digital era, many teachers still face limitations in integrating intelligent technology into classroom activities, which affects the effectiveness of learning. The program was carried out in four stages: the provision of basic materials on AI and deep learning, technical training on the use of AI applications, practical development of learning media, and mentoring combined with evaluation. The results of this activity show an increase in teachers’ understanding and skills in operating AI tools, with each participant producing at least one AI-based learning media product. Through workshops, teachers learned to use applications such as chatbots, speech-to-text, text-to-speech, and AI-assisted language tools to enrich students’ learning experiences. In addition, teachers were guided to design contextual media tailored to curriculum goals and student needs. Mentoring ensured that the products created were tested, improved, and ready to be applied in the classroom. The novelty of this activity lies in its focus on practical implementation of deep learning in junior high school English teaching, positioning teachers not only as users but also as creators of innovative media. Beyond technical competence, this program fosters collaboration among teachers to sustain innovation. In the long term, the outcomes are expected to improve students’ engagement, motivation, and communication skills, and contribute to the establishment of a digital learning ecosystem that supports interactive, effective, and future-oriented education.

Basuki Basuki; Titi Rokhayati; Yuli Widiyono; Ari Fajar Isbakhi; Bening Zulfa

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service program is designed to enhance the competence of English teachers at SMP N 33 Purworejo in utilizing Artificial Intelligence (AI)-based learning media, particularly deep learning technology. In the digital era, many teachers still face limitations in integrating intelligent technology into classroom activities, which affects the effectiveness of learning. The program was carried out in four stages: the provision of basic materials on AI and deep learning, technical training on the use of AI applications, practical development of learning media, and mentoring combined with evaluation. The results of this activity show an increase in teachers’ understanding and skills in operating AI tools, with each participant producing at least one AI-based learning media product. Through workshops, teachers learned to use applications such as chatbots, speech-to-text, text-to-speech, and AI-assisted language tools to enrich students’ learning experiences. In addition, teachers were guided to design contextual media tailored to curriculum goals and student needs. Mentoring ensured that the products created were tested, improved, and ready to be applied in the classroom. The novelty of this activity lies in its focus on practical implementation of deep learning in junior high school English teaching, positioning teachers not only as users but also as creators of innovative media. Beyond technical competence, this program fosters collaboration among teachers to sustain innovation. In the long term, the outcomes are expected to improve students’ engagement, motivation, and communication skills, and contribute to the establishment of a digital learning ecosystem that supports interactive, effective, and future-oriented education.

Dwi Jatmoko; Widiyatmoko Widiyatmoko; Muhammad Rizky Fadilah; Piyan Prasetiawan; Bekti Wulandari +1 more

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

This community service program aims to strengthen the competence of automotive workshop MSMEs in mastering microcontroller-based starter system technology, enabling them to adapt to the era of vehicle digitalization. The program was carried out through several stages: identification of training needs, delivery of basic theory on microcontrollers and starter systems, practical sessions in module assembly and programming, followed by mentoring and evaluation. The results of the evaluation showed an 85% increase in participants’ understanding of the digital starter system concept, an 80% improvement in module assembly and programming skills, and a 75% increase in readiness to apply innovative starter systems in workshop services. The novelty of this activity lies in the development of a more applicable digital starter system model tailored to the needs of small-scale workshops. The implementation emphasized a participatory, practice-based approach using learning by doing. Participants, mainly workshop owners and technicians, were guided step by step from component recognition, software operation with Arduino IDE, to the prototyping of functional microcontroller-based starter systems. To ensure sustainability, the program also provided training modules, video tutorials, and online mentoring, allowing participants to continue practicing independently after the training. Beyond improving technical competence, this activity also fostered an innovative mindset among participants, making them more confident to provide modern, technology-oriented services. In the long term, the program is expected to enhance the competitiveness of automotive MSMEs, strengthen customer trust, and build collaborative networks between higher education institutions and local workshops in supporting vocational education and digital transformation.

Sri Wahyuningsih; Yulianawati Yulianawati; Wahyumi Ekawanti

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

Rahmat Fajar Ramdani

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

Earnings management is a deliberate strategy based on multidimensional considerations. The impact of earnings management practices is not necessarily positive, so mitigation measures are necessary to mitigate any negative impacts. This article aims to observe and analyze research developments regarding the role of the Board of Directors (BOD) in reducing discretionary accruals in Islamic banking. This article uses a qualitative literature study approach by analyzing articles from previous studies based on criteria that include article quality and research focus. Analysis of the answers to the research questions is conducted based on the results of empirical research in previous studies. Based on the analysis, a review of previous articles provides a strong argument that the role of the Board of Directors (BOD) plays a significant and complex role in influencing earnings management practices in the Islamic banking sector. The effectiveness of the BOD is not universal, but is highly dependent on its specific attributes, including competence, size, and activeness. It has been proven that competence is the attribute that plays the most role in reducing discretionary accruals. Meanwhile, characteristics such as board size and activeness show mixed results, indicating that mere physical and administrative presence is not enough without being balanced with substantive expertise, independence, and effective board work dynamics. This complexity is exacerbated by inconsistent findings and limited scope of studies on accrual techniques. Therefore, strengthening governance in Islamic banking must focus on improving the quality of human resources on the board of directors, especially in terms of technical expertise in finance and accounting. There is an academic gap for future research by exploring moderating variables, real manipulation techniques, and the dynamics of interactions between governance elements in the dual structure that characterizes Islamic banking

Larsen Barasa; Marihot Simanjuntak; Brenhard Mangatur Tampubolon; Nurul Wahyuni; Siska Yoniessa

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

This study examines the influence of ship maintenance and spare-part availability on the operational continuity of the AHTS Transko Andalas, operated by Pertamina Marine Solutions. Using a qualitative-descriptive approach with supportive quantitative indicators, data were collected through semi-structured interviews, questionnaires, onboard observations, and document analysis. The Spare-Parts Readiness Index (SPRI) and Planned Maintenance Compliance (PMC) were applied to measure vessel preparedness. Results revealed that both maintenance and spare-part availability positively and significantly impact operational continuity, though challenges remain in procurement delays, critical maintenance compliance, and workforce competence in predictive diagnostics. Thematic analysis highlighted procurement bottlenecks, maintenance execution gaps, and human resource limitations as recurring barriers. Findings contribute to maritime operations management, shipping sustainability, and vocational education by demonstrating the interdependence of technical and human factors in sustaining offshore vessel reliability. The study emphasizes the urgency of integrated procurement reforms, condition-based maintenance, and workforce training to achieve sustainable maritime operations.

Harninda Br Keliat; Novriyenni Novriyenni; Tio Ria Pasaribu

Repeater : Publikasi Teknik Informatika dan Jaringan 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The Computer-Based National Assessment (ANBK) is an essential instrument designed to comprehensively measure student competence, including literacy, numeracy, and character aspects. However, in practice, many students still face various challenges during preparation, such as cognitive limitations, psychological readiness, and technical barriers, which affect their overall readiness to participate in ANBK. This study aims to analyze the readiness level of students at SMP Negeri 2 Kuala by employing the Rough Set method. The variables examined include digital literacy, subject matter understanding, psychological readiness, and school facility support. Data were collected from 250 ninth-grade students through structured questionnaires and subsequently processed using the Rosetta software to perform attribute reduction and generate decision rules. The findings indicate that digital literacy, subject matter understanding, and psychological readiness are the most influential variables in determining student readiness, while facility support serves only as a complementary factor. The extraction process generated seven decision rules with an accuracy level of 100%, which effectively classified students into three readiness categories: highly ready, ready, and less ready. These results confirm that the Rough Set method is highly effective for identifying dominant factors and producing decision rules that can guide schools in developing targeted strategies to enhance student readiness for ANBK.

Rutnauli Butar-butar; Tony Wijaya

International Journal of Humanities and Social Sciences Reviews 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the influence of hard skills and soft skills on job readiness through self-efficacy as a mediating variable in students at the Faculty of Economics and Business, Yogyakarta State University. The background of the study is rooted in the increasing demands of the job market, which emphasize not only technical competence but also interpersonal skills and individual confidence in their own capabilities. As the world of work becomes increasingly competitive, the ability to balance technical skills with psychological readiness becomes a crucial factor. This study employed a quantitative approach with descriptive analysis and path analysis. A total of 229 respondents were selected using a two-stage random sampling method to ensure adequate representation. The data were analyzed using SmartPLS to test the validity, reliability, and fit of the structural model. The results revealed that hard skills had a significant but negative effect on job readiness, while soft skills showed a positive but statistically insignificant effect. Both hard and soft skills were shown to have a positive and significant effect on self-efficacy, with self-efficacy having a significant effect on job readiness. Further findings indicate that self-efficacy mediates the relationship between hard skills and job readiness, but not the relationship between soft skills and job readiness. Overall, this research emphasizes the importance of integrating hard skills, soft skills, and self-efficacy in building student job readiness. The implication is that universities need to design curricula and student development programs that not only strengthen technical competencies but also foster interpersonal skills and self-confidence so that graduates can compete in a dynamic job market.

Polrendyo Polrendyo; Ika Devy Pramudiana; Eny Haryati; Sri Kamariyah

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Digital transformation in the public sector has become a strategic agenda to improve the efficiency, transparency, and quality of government services, including in regional revenue management. This study aims to analyze the implementation of digital transformation in the Regional Revenue Agency (Bapenda: Badan Pendapatan Daerah) of East Java Province, especially in the Gresik Technical Implementation Unit (UPT: Unit Pelaksana Teknis), as well as its impact on administrative efficiency, transparency, and increasing Regional Original Revenue (PAD: Pendapatan Asli Daerah). This study uses a non-empirical qualitative approach with a literature study method, which involves the analysis of secondary data from scientific journals, policy documents, government performance reports, and community digitalization indicators such as the Indonesian Digital Society Index (IMDI: Indeks Masyarakat Digital Indonesia). The results show that digital transformation through e-payment systems and web-based administration has significantly accelerated the service process, improved taxpayer compliance, and reduced revenue leakage. The receipt of PAD through digital channels increased by 60% in one year, while service efficiency increased by reducing administrative process time from three days to one day. The implementation of this digital transformation is also influenced by the readiness of infrastructure, apparatus competence, and community digital literacy, as described in the theoretical framework of the Technology Acceptance Model (TAM), Dynamic Capabilities, and TOE Framework. Despite positive achievements, challenges such as digital skills gaps, resistance to change, and system security issues are still obstacles in optimizing digital transformation. This research makes a theoretical contribution to the development  of e-governance literature  and digital public policy practices at the local level. These findings also provide concrete recommendations for other regions to replicate good practices of digital transformation that have succeeded in improving regional financial performance. Thus, digital transformation is not only a technological instrument, but also a governance strategy that requires synergy between technology, organizations, and society

Abdul Madjid Podungge; Fadel Ilato; Rizki Ayundari Putri

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

Civil servants play a crucial role in governance and development to achieve the national goals as stipulated in the Preamble to the 1945 Constitution of the Republic of Indonesia. Civil servants (PNS) are the primary foundation for the implementation of the Indonesian government system, as they implement public policy and provide public services. Their integrity, competence, and legal status significantly determine the quality of government bureaucracy. This study aims to determine the role of the Regional Civil Service Agency (BKD) in handling cases involving civil servants using fake diplomas during recruitment or promotion. The approach used is normative juridical, reviewing existing regulations, such as Law Number 5 of 2014 concerning the State Civil Apparatus, Government Regulations, and other technical regulations. Data were also obtained through interviews with BKD officials and analysis of relevant case documentation. The results of the study indicate that in practice, there is still a discrepancy between established legal procedures and their implementation in the field. Several cases indicate that administrative sanctions or termination of civil servants found to have used fake diplomas have not been fully based on proper verification and sanction mechanisms. This raises doubts about the validity of decisions and has the potential to undermine public trust in government institutions. This study emphasizes the importance of enforcing administrative discipline and improving internal oversight systems, as well as the need for stricter and more coordinated regulations between central and regional agencies to ensure that every administrative action has a valid legal basis. Implementing the principles of accountability and transparency in personnel management must be a priority to create a clean and professional bureaucracy.

Evy Nulandari; Linawati Linawati; Erna Puspita

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study addresses the issue of inadequate financial reporting by Regional Government Organizations (Organisasi Perangkat Daerah/OPD) in Nganjuk, where financial statements are expected to meet user needs in fulfilling transparency and accountability requirements. The research investigates the influence of four key factors—accounting standards, information systems, internal controls, and the competence of human resources—on the quality of financial statements. Furthermore, it examines the moderating role of organizational commitment in strengthening or weakening the relationships between these factors and financial reporting quality. The study adopts a quantitative research design, with data collected through structured questionnaires distributed to 53 OPD offices, involving 212 randomly selected respondents. Data were analyzed using classical assumption tests to ensure validity and reliability, followed by Moderated Regression Analysis (MRA) employing SPSS software. The findings reveal that information systems, internal controls, and competent human resources have a significant positive effect on the quality of financial reports. In contrast, accounting standards show no significant direct impact. Moreover, organizational commitment plays a moderating role in enhancing the positive effects of information systems, internal controls, and human resource competence on report quality. However, it does not moderate the relationship between accounting standards and financial reporting quality. These results highlight the importance of both technical and human resource aspects in improving financial statement quality within OPDs. While adequate systems and controls are crucial, the study underscores that the presence of strong organizational commitment is a determining factor in maximizing their effectiveness. The research suggests that efforts to improve financial reporting should not only focus on compliance with standards but also on strengthening commitment, training, and the integration of information systems and internal control mechanisms