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Maulida Nikmatul Azizah; Kafidin Muzakki

Jurnal Hasil Kegiatan Bersama Masyarakat 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Education plays a crucial role in shaping competent and competitive human resources. At SMK Plus Nahdlatul Ulama Sidoarjo, the success of education relies not only on a quality curriculum but also on effective administrative management and supporting facilities such as libraries. This study aims to analyze the quality of curriculum administration and library services using a descriptive qualitative approach. Data were collected through observations, interviews, and document analysis. The findings indicate that good governance in curriculum administration and library services significantly impacts student satisfaction. Recommendations are expected to assist further development in the management of the curriculum and library, enabling students to optimally utilize educational resources.

Surachman Surachman; Mulyani Mulyani; Dandy Rizky Oktariansyah; Iffuany Yaqaz; Markani Markani +2 more

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2024 Asosiasi Periset Bahasa Sastra Indonesia

MSME governance is one way to ensure that their business performance is sustainable and sustainable. Various methods are used to handle these governance problems. The aim of this Community Service (PKM) activity in the MSME sector is to implement MSME Governance within the Cikerai Village environment. The method used is conducting surveys and interviews with four stages starting from analysis to reporting. The results of PKM activities were carried out on the owner of the MSME business Mrs. Nay with the Nayy brand, who has a cassava chips snack business with financial and marketing constraints. After carrying out this activity, there was an understanding of MSME players, especially recording financial reports and developing traditional marketing into digital marketing

La Ode Anto; Fitriaman Fitriaman; Syamsir Nur; Ika Maya Sari; Waode Aswati +1 more

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2024 CV. ALIM'SPUBLISHING

This study examines the implementation of village governance through the Zona Integritas Desa (ZiDes) approach in Mata Wawatu Village, Moramo Utara District, South Konawe Regency. The ZiDes program aims to enhance transparency, accountability, and community participation in village governance, as well as to reduce the potential for mismanagement of village funds. This research employs a qualitative descriptive method, which includes literature review, in-depth interviews with village officials and community members, field observations, and documentation analysis. The findings indicate that the implementation of ZiDes has successfully improved village governance through increased transparency, strengthened accountability, and more active community participation. However, challenges remain in terms of human resource capacity and raising community awareness.

Muhamad Soleh Rizky; Prita Andini

Kajian Ekonomi dan Akuntansi Terapan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted to examine the influence of good corporate governance with proxies by managerial ownership, institutional ownership and independent commissioners as well as corporate social responsibility with profitability as a moderation variable on company value. The sample selection technique in this study uses purposive sampling and was obtained from 11 retail companies listed on the Indonesia Stock Exchange for the 2019-2023 period. The data analysis used in this study is multiple linear regression analysis using  SPSS software version 27. Based on the results of the study, it can be concluded that managerial ownership and CSR have no effect on company value, institutional ownership and independent commissioners have a positive effect on company value, profitability cannot moderate the influence of managerial ownership and CSR on company value, and profitability can weaken the influence of institutional ownership and independent commissioners on company value.

Dita Jayanti

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to examine the effect of corporate governance and corporate social responsibility on tax avoidance in IDX companies. The population in the research uses the property and real estate sector on the Indonesia Stock Exchange in 2020 - 2022. The results of this research indicate that corporate governance on independent commissioners, audit committees has an effect on tax avoidance. Meanwhile, corporate governance in institutional ownership has no effect on tax avoidance. And corporate social responsibility has an effect on tax avoidance.    

Alienra Davry Nanda Kadun MT; Roland Everson Binur

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

As technology advances, the presence of Artificial Intelligence / AI is no longer inevitable. One of the functions of AI that supports human work is the educational AI. ChatGPT is a conversational AI that forms sentences based on the information given to it. This AI can be used by all groups, especially students when they need instant, systematic and customized information. Office administration students of SMKS YPKP Jayapura are the target group of this community service program. We hoped that students could gain knowledge about ChatGPT, especially we wanted to improve students' skills in using technology.

Muhaimin Wahyudi; Alfiandri Alfiandri; Agus Hendrayady

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

Malay culture is one of the various cultures that live, grow and develop on this earth. The aim of this research is, among other things, to find out how the State Civil Apparatus Governance is in Realizing Malay Cultural Values in Lingga Regency, Riau Islands Province as the Mother of the Malay Land. In this research, researchers used qualitative methods, this approach uses a qualitative approach with descriptive methods. The theory used in this research uses Governance according to Widyananda (2008). The indicators in this research are Transparency, Accountability, Equitable, Responsibility. The data collection techniques used were interviews, observation and documentation. The results of this research are that the management of the State Civil Apparatus in realizing Malay cultural values cannot be said to be running well, this is because there are still many shortcomings in its management. Even though there are regulations made regarding the promotion of Malay culture in Lingga Regency, as well as there are programs created by each regional apparatus organization (OPD) regarding their management in realizing Malay cultural values. However, its implementation in ASN life is not fully carried out, because many ASN do not understand the values of Malay culture. This is also encouraged because not all ASN in Lingga Regency are Malay.

Putri Aksa Yemima; Ester Yulianti Pakpahan; Muhammad Mifftah Fauzan; Thalia Oktaviana Adianto; Ivan Darmawan

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2024 Lembaga Pengembangan Kinerja Dosen

Supervision in regional government governance is very important to create effective, efficient and transparent government. Pangandaran District faces major challenges in supervision, including low transparency, community participation, misalignment of program planning and implementation, and low accountability. This research analyzes the effectiveness of supervision in Pangandaran, identifying obstacles, and providing recommendations for improvement. Using qualitative methods and literature studies, the research results show the need for increased transparency, community participation, harmonized planning and accountability. Implementation of these recommendations is expected to improve government governance and increase public trust.

Melinda Wahyuning Putri; Nurul Azizah

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

BPJS Employment cooperates with many employer companies and Work Accident Service Centers in managing Work Accident Insurance. In its management, of course, the company must have an effective and efficient governance system. The research entitled "Governance System for Payment Bills for Work Accident Guarantee Claims at Bpjs Ketenagakerjaan Surabaya Karimunjawa Branch" has the aim of conducting an ongoing analysis of the governance of bills for payment of work accident guarantee claims. The results obtained in this study are that researchers know the benefits of Work Accident Insurance and the procedures and Management System for JKK Payment Bills which are carried out very well by the BPJS Employment Surabaya Karimunjawa.

Dayyan Ramadhan Santoso; Dyah Widowati

Lembaga Pengembangan Kinerja Dosen 2024 Lembaga Pengembangan Kinerja Dosen

The development of the world of work now requires a lot of Human Resources to be able to master various skills or abilities in order to have a good impact on an organization or company. An organization is a group of individuals who work interdependently towards a goal. Individuals will be able to work interdependently only through communication. Effective communication is very important for an organization. In connection with filing in an organization, of course there is archiving. Archives are recorded information created or received in any activity or function of an organization. The purpose of writing this article is to explain the apprenticeship application process at PDAM Surya Sembada, Surabaya City. The type of research in this article is descriptive with a qualitative approach using field studies. Field studies are direct review activities aimed at obtaining the data needed as material in preparing the final report. This research includes observation and interview methods.

Samaluddin Samaluddin; Azhar Aras Mubarak; Rahmawati Djunuda

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2024 Asosiasi Riset Ilmu Teknik Indonesia

The wooden shipyard in Bahari Village is a privately-owned facility that conducts maintenance, repair, and construction of new wooden ships. The vessels serviced at this shipyard range from 10 GT to 25 GT and are made from wood. The purpose of this research is to evaluate the management of the wooden shipyard in Bahari I Village, Sampolawa District, South Buton Regency. The methodology used is a survey method, and the data is analyzed using fishbone analysis followed by a descriptive approach. The results of this study indicate that the construction and repair processes of wooden ships in Bahari I Village are not efficient due to facilities that do not meet standards, with only 22% of the necessary conditions being fulfilled. The management of this wooden shipyard is still far from adequate because several aspects remain uncontrolled, such as the shipbuilding process not meeting expected targets, delays in the availability and delivery of raw materials, and the use of very basic tools and outdated technology.  

Ranti Astari Rahayu; Irfan Ferdiansyah; Rika Dinda Lestar; Priskila Priskila; Asthevania Dhara Monika +1 more

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The research carried out has the aim of understanding regional development based on regional superior capabilities through regional economic management in Semarang City. Urban development always involves increasing the built-up area. On the other hand, the increase in population and commercial activities as well as limited urban areas have made efficient use of land a necessity that cannot be ignored. A set of urban development efforts such as residential areas, in regional development there are industrial and highway networks, drinking water networks and public buildings, green areas & facilities. The city of Semarang, as the economic center and capital of Central Java, provides regional development opportunities beyond other cities in Central Asia by implementing specific development strategies based on its regional potential. Data was collected through library surveys without requiring a field survey, but with data from books and periodicals. Based on research findings, Semarang has the potential to experience population growth, increasingly advanced science and technology, as well as economic development due to its maritime, tourism, trade, social, economic and cultural wealth.

Hafizh Fadli Al Rasyid; Indira Arundinasari

Jurnal Pengabdian Bersama Masyarakat Indonesia 2024 CV. Aksara Global Akademia

Mengetik merupakan kegiatan menulis secara modern yang dapat mempercepat proses dalam mengolah kata. Salah satu aplikasi yang dapat mempermudah dalam pengolahan kata yaitu Microsoft Word. Microsoft Word memberikan kemudahan bagi para penggunanya untuk melakukan kegiatan mengetik. Hal ini dikarenakan Microsoft Word memiliki banyak sekali fitur yang dapat meningkatkan efektivitas serta efisiensi dalam mengetik. Dalam menggunakan Microsoft Word kita tidak cukup apabila hanya pandai mengetik, kita juga harus pandai dalam menggunakan fitur-fitur yang terdapat di Microsoft Word. Namun yang sangat disayangkan banyak dari masyarakat yang belum pernah mendapatkan program pelatihan mengetik menggunakan Microsoft Word. Sehingga hal ini menyebabkan kondisi yang memprihatinkan dimana sekarang sudah memasuki era digital.  Maka dari itu pelatihan Microsoft Word dirasa sangat penting guna memudahkan siswa SDN 01 Desa Musir Lor dalam mengolah kata. Dengan pelatihan Microsoft Word, diharapkan siswa SDN 01 Desa Musir Lor dapat mengetik secara efektif dan efisien. Selain itu, diharapkan program ini dapat menjadi pemantik bagi mahasiswa dalam mempraktikan pengabidan masyarakat.

Irvan Dhani Prabowo; Fernanda S. Lean; F. Ari Setyawan; Adji Suradji Muhammad4

Birokrasi: JURNAL ILMU HUKUM DAN TATA NEGARA 2024 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Di Kota Yogyakarta, sebagai pusat budaya, pendidikan, dan pariwisata, masalah perparkiran menjadi perhatian utama pemerintah sejak lama. Pada tahun 2019, Pemerintah Kota Yogyakarta mengeluarkan Peraturan Daerah Nomor 2 Tahun 2019 tentang Perparkiran untuk mengatur dan meningkatkan tata kelola parkir, penelitian ini menganalisis implementasi Peraturan Daerah tersebut. Tujuannya adalah untuk mengevaluasi efektivitas pelaksanaan perda ini dalam mengatur parkir di Kota Yogyakarta dan dampaknya terhadap tata kelola kota. Metode penelitian yang digunakan adalah analisis deskriptif dengan mengumpulkan data melalui observasi lapangan, wawancara dengan pihak terkait, dan studi dokumen terkait regulasi perparkiran. Hasil penelitian menunjukkan bahwa implementasi perda ini telah memberikan dampak positif dalam mengurangi kemacetan dan meningkatkan pendapatan daerah. Namun, terdapat beberapa kendala seperti kurangnya sosialisasi dan penegakan hukum yang konsisten, kurangnya pemahaman masyarakat tentang aturan perparkiran, kekurangan fasilitas parkir yang memadai, serta pengawasan yang belum optimal. Meskipun demikian, terdapat upaya dari pemerintah dan pihak terkait untuk meningkatkan implementasi Peraturan Daerah tersebut melalui penyuluhan, peningkatan infrastruktur, dan penegakan hukum yang lebih ketat. Studi ini memberikan kontribusi dalam pemahaman tentang kendala dan potensi solusi dalam implementasi regulasi perparkiran di Kota Yogyakarta, serta memberikan rekomendasi untuk perbaikan kebijakan dan tindakan lebih lanjut guna meningkatkan efektivitas peraturan tersebut.

Sulistiana, Leza; Siska, Elmira

Jurnal Mahasiswa Kreatif 2024 International Forum of Researchers and Lecturers

A balanced DER can increase company value. Appropriate managerial ownership can increase company value. This research aims to analyze the influence of capital structure with the DER proxy and corporate governance with the managerial ownership proxy both partially and simultaneously on firm value with the MVE proxy in BUKU 4 banking companies that IPO on the IDX for the 2019-2023 period. In this research, quantitative research methods were used. The population used was companies participating in the banking group that conducted an IPO on the IDX from 2019 to 2023. The sampling method used a purposive sampling method so that 6 banks were selected. The research data was processed using the classic Asumi test, multiple linear regression analysis, partial test, simultaneous test, and coefficient of determination test. The results of this study show that the data does not have econometric problems. Partially, DER has a positive and significant effect on MVE as evidenced by t count > t table and significant values ​​< 0.05 or 5,038 > 1,701 and 0.000 < 0.05. Partially, managerial ownership has a positive and significant effect on MVE as evidenced by t count > t table and significant values ​​< 0.05 or 3,105 > 1,701 and 0.004 < 0.05. Simultaneously DER and managerial ownership have a positive and significant effect on MVE as evidenced by calculated f > f table 21,356 > 4,200 and a significant value of 0.000 < 0.005.

Aliyyah Fitriyani; Musa Said Sungkar

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Penelitian ini bertujuan untuk mengekplorasi hubungan antara penerapan green accounting, kinerja lingkungan, kinerja keuangan, profitabilitas dengan mempertimbangkan peran tata kelola Perusahaan sebagai variable moderasi. Populasi penelitian terdiri dari Perusahaan sektor consumer non-cyclicals yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2021-2022. Metode purposive sampling digunakan untuk memilih 32 perusahaan yang di anggap representative dari populasi, dan analisis berganda dilakukan menggunakan perangkat lunak SPSS 25 untuk menghasilkan data. Hasil penelitian menunjukan bahwa penerapan green accounting,kinerja lingkungan, dan profitabilitas secara positif dapat mempengaruhi kinerja keuangan Perusahaan. Implikasi dari penelitian ini adalah untuk memberi wawasan lebih kepada para pemangku kepentingan, serta memberikan panduan kepada Perusahaan dan investor tentang manfaat penerpan green accounting dan memperbaiki kinerja lingkuangan dengan memperhatikan tata Kelola Perusahaan.

Jasmine Diva Shafira; Najma Syukriah; Sani Mumtazah; Ahmad Farhan Mubarak; Ahmad Arifin +3 more

Journal of Educational Innovation and Public Health 2024 Pusat Riset dan Inovasi Nasional

Saat ini perkembangan dunia industri semakin meningkat sejalan dengan tuntutan para pekerja memenuhi kebutuhan produksi. Setiap harinya para pekerja dihadapkan dengan resiko yang mengancam keselamatan dan kesehatan pekerja. K3 bertujuan untuk melindungi tenaga kerja. Agar penerapannya efektif, maka diperlukan Sistem Manajemen K3 yang diatur dalam ISO 45001. Sosialisasi ini dilakukan di PT Target Kelola Securindo dengan jumlah peserta sebanyak 38 orang. Bentuk kegiatan sosialisasi SMK3 berdasarkan ISO 455001:2018 ini menggunakan jenis penelitian experimental yang digunakan hanya pada satu kelompok dengan desain pretest-posttest. Hasil peningkatan pengetahuan meningkat dari 60.5% sebelum pemaparan materi dimulai, menjadi 81.6% setelah materi dipaparkan. Tingkat kepuasan peserta terhadap kegiatan ini yaitu sangat puas, yang dibuktikan dengan 62.1% peserta sangat setuju, 36.2% peserta setuju, dan 1.6% peserta kurang setuju. Faktor yang menghambat kegiatan sosialisasi ini adalah keterbatasan waktu sehingga materi yang dipaparkan belum tersampaikan secara optimal.

Afandi Afandi; Kartika Pradana Suryatimur; Masculine Muhammad Muqorobin

Jurnal Akuntan Publik 2024 International Forum of Researchers and Lecturers

The advancement of information technology in the era of society 5.0 has made it an inseparable thing, including in an organization. In reality, organizations in implementing information technology still experience many problems, such as lack of information technology governance measurement, low risk management, and vulnerabilities in system security. Therefore, making various organizations compete to provide optimal services so that it is necessary to conduct an information technology governance audit as evaluation material. Framework COBIT 5 is one of the frameworks that can be used to conduct an organizational information technology governance audit. The writing method used is literature review both from books and journals related to the COBIT 5 framework. The purpose of this writing is to provide an overview and show the advantages and disadvantages of the COBIT 5 framework. Based on the results of the analysis carried out, it is necessary to make improvements to information technology governance in each organization to achieve the desired capabilities. An information technology governance audit of the organization can provide evaluations and recommendations for improvement so that it can improve information services from the organization.

Khalisatun Husna; Rasyita Dewi Lubis; Muhammad Arby Fahrezi; Tengku Darmansah

Jurnal Manajemen dan Pendidikan Agama Islam 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This research aims to analyze building a quality archiving system to support good office governance. The method in this research is a qualitative research method. Interview data was transcribed and reviewed using thematic content analysis. The study reports key data themes that include improving operational efficiency, increasing transparency and accountability. In this way, researchers investigate how teachers can build a quality archiving system to support good office governance. The research results show that implementing an integrated and modern archiving system can reduce human error, speed up access to information, and increase transparency and accountability in office operations. Implementation of this system also plays an important role in increasing administrative efficiency and facilitating the achievement of overall organizational goals.

Alfio Surya Reynaldi; Cris Kuntadi

Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah (JUPIEKES) 2024 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Corporate governance, audit committee, and audit quality are important factors that can influence company performance. Good corporate governance can create an effective internal control system, increase transparency and maintain company accountability. The audit committee, as part of corporate governance, plays a role in overseeing the financial reporting process, evaluating the internal control system, and monitoring external audit performance. High audit quality can increase stakeholder confidence in the company's financial reports and provide guarantees for the accuracy and reliability of financial information. This research aims to analyze the influence of corporate governance, audit committee, and audit quality on company performance. Corporate governance variables are measured using corporate governance scores, while audit committee variables are evaluated based on the characteristics and effectiveness of the audit committee. Audit quality is assessed by the reputation and experience of the external auditor. Meanwhile, company performance is measured using financial ratios such as return on assets (ROA) and return on equity (ROE). This research uses data from companies listed on the Indonesia Stock Exchange (BEI) during a certain period. Data analysis was carried out using the multiple linear regression method to test the influence of independent variables on the dependent variable. It is hoped that the findings of this research will contribute to the development of corporate governance practices, audit committee management, and improvement of audit quality in Indonesia, as well as provide insight for companies in efforts to improve their financial and operational performance.