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Ferdiansyah Ferdiansyah; Irwansyah Irwansyah; Firmansyah Firmansyah

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the influence of organizational culture and leadership on work discipline in employees of the Woja District Office, both partially and simultaneously. Using a saturated sample, all employees in the agency were directly involved as respondents as many as 45 respondents. Primary data were collected through a structured questionnaire and analyzed using multiple linear regression analysis techniques. The results of the study showed that partially, organizational culture had a positive and significant effect on employee work discipline, while leadership did not have a significant influence independently. However, simultaneous testing proves that organizational culture and leadership together have a positive and significant influence on shaping employee work discipline. These findings indicate that although personal leadership style is not the primary determinant of discipline that has been bound by bureaucratic regulations, the synergy between internalizing strong work culture values and leadership support remains an important combination for an orderly work ecosystem. This research provides practical implications for government organizations in strengthening work culture, increasing leadership effectiveness, and creating a work environment that is able to encourage employee compliance, responsibility, and productivity in a sustainable manner.

Kurniawan, Rafi; Mulyawan, Budy; Widayat, Wisnu

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

Pelayanan paspor bagi pemohon disabilitas di Indonesia, khususnya di Kantor Imigrasi Kelas I Khusus TPI Semarang, masih menghadapi kesenjangan signifikan dalam implementasi prinsip pelayanan publik ramah Hak Asasi Manusia (HAM), termasuk hambatan fisik dan prosedural. Meskipun ada kebijakan afirmatif, realitas di lapangan menunjukkan bahwa banyak pemohon disabilitas masih mengalami kesulitan. Kendala ini mencakup aspek normatif, kelembagaan, sumber daya, infrastruktur, dan budaya pelayanan yang belum sepenuhnya menjadikan HAM sebagai inti orientasi pelayanan publik. Penelitian ini bertujuan untuk mengetahui dan menggambarkan penerapan prinsip ramah HAM dalam pelayanan paspor bagi pemohon disabilitas di Kantor Imigrasi Kelas I Khusus TPI Semarang, serta mengidentifikasi kendala-kendala yang dihadapi dalam proses tersebut. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kepustakaan (library research) untuk menggali dan menganalisis urgensi implementasi prinsip pelayanan publik ramah HAM, didukung oleh studi kasus kontekstual dari analisis kebijakan, laporan lembaga, dan publikasi daring. Penerapan prinsip keselamatan, kemudahan, kegunaan, dan kemandirian di Kantor Imigrasi Semarang menunjukkan arah positif dalam pelayanan paspor yang selaras dengan semangat pelayanan publik ramah HAM. Namun, implementasinya masih menghadapi kendala seperti keterbatasan standar teknis, kurangnya petugas terlatih, fasilitas fisik yang belum universal, dan orientasi kinerja yang fokus pada efisiensi administratif. Kantor Imigrasi Kelas I Khusus TPI Semarang telah berada pada jalur pelayanan publik yang inklusif dan berdimensi HAM, namun memerlukan penguatan melalui standar operasional eksplisit, pelatihan SDM berkelanjutan, penataan fasilitas universal, dan reformasi budaya pelayanan untuk mewujudkan pelayanan yang manusiawi dan nondiskriminatif.

Rifkasari, Fanny; Sumarmo, Sumarmo; Indonesia, Indonesia

Public Service And Governance Journal 2026 Universitas 17 Agustus 1945 Semarang

Penelitian ini dilakukan untuk mengetahui pengaruh transformasi digital dan kedisiplinan pegawai terhadap tingkat kepuasan masyarakat pengguna layanan di Kantor Dinas Perhubungan Kabupaten Grobogan. Pendekatan penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data melalui observasi, wawancara, dokumentasi, dan penyebaran kuesioner kepada 41 responden pengguna layanan. Pengolahan data penelitian dilakukan menggunakan teknik regresi linier berganda. Hasil penelitian menunjukkan bahwa transformasi digital berpengaruh positif dan signifikan terhadap kepuasan pengguna layanan dengan nilai t hitung sebesar 2,791 lebih besar dari t tabel 2,023. Disiplin pegawai juga berpengaruh positif dan signifikan terhadap kepuasan pengguna layanan dengan nilai t hitung sebesar 5,826 lebih besar dari t tabel 2,023. Secara simultan, transformasi digital dan disiplin pegawai berpengaruh signifikan terhadap kepuasan pengguna layanan dengan nilai F hitung sebesar 16,714 lebih besar dari F tabel 3,24. Penelitian ini menyimpulkan bahwa peningkatan kualitas pelayanan publik membutuhkan integrasi transformasi digital dan peningkatan disiplin pegawai secara berkelanjutan.

Tri Melani Gultom; Umbu Lily Pekuwali; Stefanus Kurniadi Janggur

Student Research Journal 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The high level of international mobility has influenced the influx of foreign nationals into Indonesia, particularly in East Nusa Tenggara Province, which has significant potential as a tourist destination and occupies a strategic position as a border region. This condition has the potential to give rise to various immigration violations, one of which is Overstay, namely the presence of foreign nationals who remain in Indonesia beyond the period permitted by their stay permits. This study aims to analyze the effectiveness of the implementation of immigration supervisory functions in addressing Overstay violations at the Class I Immigration Office with Immigration Checkpoint (TPI) Kupang and to identify the factors affecting its effectiveness. This study employs an empirical juridical method with a descriptive approach. Data were collected through interviews with immigration officers, field observations, and document studies. The collected data were analyzed qualitatively by relating statutory regulations to facts found in the field. The results indicate that the implementation of immigration supervision has been carried out in accordance with the applicable immigration laws and regulations, which include: (1) administrative supervision; (2) field operational supervision through intelligence operations, independent operations, cooperation with related agencies, and community participation; and (3) the imposition of sanctions on violators. However, the implementation of immigration supervision has not been fully effective, as Overstay violations are still found within the jurisdiction of the Class I Immigration Office with Immigration Checkpoint (TPI) Kupang. Factors influencing the effectiveness of immigration supervision include legal factors, law enforcement officers, facilities and infrastructure, and community culture.

Ramadani, Rahma; Effendy, Devi Savitri; Nurfadillah, Siti

Jurnal Kesehatan Tropis Indonesia 2026 PT. LARPA JAYA PUBLISHER

Computer Vision Syndrome (CVS) merupakan sekumpulan gangguan pada mata dan penglihatan yang terjadi akibat penggunaan komputer atau perangkat digital dalam waktu yang lama. Pekerja yang menggunakan komputer sebagai sarana utama dalam bekerja memiliki risiko tinggi mengalami CVS. Penelitian ini bertujuan untuk mengetahui hubungan intensitas penggunaan komputer, durasi penggunaan komputer, dan waktu istirahat dengan kejadian Computer Vision Syndrome (CVS) pada pekerja kantoran Bank Sultra Tahun 2025. Penelitian ini merupakan penelitian kuantitatif dengan desain observasional analitik menggunakan pendekatan cross-sectional. Populasi penelitian adalah seluruh pekerja bidang Teknologi Informasi (IT) Bank Sultra yang menggunakan komputer sebagai alat utama dalam bekerja sebanyak 52 orang. Teknik pengambilan sampel menggunakan total sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis secara univariat serta bivariat menggunakan uji Fisher's Exact Test dengan tingkat kemaknaan ? = 0,05. Hasil penelitian menunjukkan bahwa sebanyak 44 responden (84,6%) mengalami Computer Vision Syndrome (CVS). Sebagian besar responden memiliki intensitas penggunaan komputer kategori rendah (63,5%), durasi penggunaan komputer kategori tinggi (67,3%), dan waktu istirahat kategori kurang baik (75,0%). Hasil analisis bivariat menunjukkan bahwa tidak terdapat hubungan antara intensitas penggunaan komputer dengan kejadian CVS (p=0,694) dan tidak terdapat hubungan antara durasi penggunaan komputer dengan kejadian CVS (p=0,248). Namun, terdapat hubungan yang signifikan antara waktu istirahat dengan kejadian CVS (p=0,002). Kesimpulan penelitian ini menunjukkan bahwa waktu istirahat berhubungan dengan kejadian Computer Vision Syndrome (CVS), sedangkan intensitas dan durasi penggunaan komputer tidak berhubungan dengan kejadian CVS pada pekerja bidang Teknologi Informasi (IT) Bank Sultra. Penerapan waktu istirahat yang cukup selama bekerja perlu dilakukan sebagai upaya pencegahan CVS.

Asri Muhammad; Muhammad Ilham Wardhana Haeruddin; Zainal Ruma; Uhud Darmawan Natsir; Widhi Nugraha Sumiharja Darmawinata

Penelitian ini bertujuan untuk menganalisis pengaruh disiplin kerja dan budaya kerja terhadap kepuasan kerja pegawai di Kantor Dinas Sosial Kabupaten Gowa. Kepuasan kerja merupakan salah satu faktor penting dalam meningkatkan kinerja dan produktivitas pegawai, khususnya dalam instansi pemerintah yang berperan dalam memberikan pelayanan kepada masyarakat. Penelitian ini menggunakan pendekatan kuantitatif dengan desain penelitian korelasional. Populasi dalam penelitian ini adalah seluruh pegawai di Kantor Dinas Sosial Kabupaten Gowa dengan jumlah sampel sebanyak 55 responden. Pengumpulan data dilakukan melalui kuesioner dengan menggunakan skala Likert, serta didukung dengan observasi dan dokumentasi. Data yang diperoleh dianalisis menggunakan analisis regresi linear berganda dengan uji asumsi klasik, uji parsial (uji t), uji simultan (uji F), serta koefisien determinasi (R²). Hasil penelitian menunjukkan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai. Budaya kerja juga berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai. Secara simultan, disiplin kerja dan budaya kerja berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai di Kantor Dinas Sosial Kabupaten Gowa. Temuan ini menunjukkan bahwa semakin tinggi tingkat disiplin kerja dan semakin baik budaya kerja yang diterapkan, maka semakin tinggi pula tingkat kepuasan kerja pegawai dalam melaksanakan tugas dan tanggung jawabnya.

Rio Saputra; Yulies Tiena Masriani

Jurnal Akta Notaris 2026 Program Studi Kenotariatan Program Magister

Transformasi digital administrasi pertanahan di Indonesia melalui Peraturan Menteri Agraria dan Tata Ruang/Kepala Badan Pertanahan Nasional Nomor 1 Tahun 2021 telah mengubah sistem pendaftaran tanah dari berbasis dokumen fisik menjadi sistem elektronik. Perubahan ini bertujuan untuk meningkatkan efisiensi, transparansi, dan kepastian hukum dalam pelayanan pertanahan. Namun demikian, transformasi tersebut menimbulkan persoalan yuridis terkait kekuatan hukum dan nilai pembuktian sertipikat tanah elektronik, serta perubahan peran dan tanggung jawab Pejabat Pembuat Akta Tanah (PPAT). Penelitian ini bertujuan untuk menganalisis: (1) pelaksanaan pendaftaran dan penerbitan sertipikat tanah secara elektronik di Kantor Pertanahan Kabupaten Blora; (2) kendala yang dihadapi serta upaya penyelesaiannya; dan (3) kekuatan hukum sertipikat tanah elektronik ditinjau dari aspek kepastian dan perlindungan hukum. Metode penelitian yang digunakan adalah pendekatan yuridis normatif dengan spesifikasi deskriptif analitis, yang didukung oleh data empiris melalui wawancara dengan pihak Kantor Pertanahan, PPAT, dan masyarakat. Hasil penelitian menunjukkan bahwa pelaksanaan sertipikat tanah elektronik dilakukan secara bertahap melalui integrasi layanan elektronik, mulai dari pengajuan permohonan, verifikasi berkas, validasi data fisik dan yuridis, hingga penerbitan sertipikat elektronik. Kendala yang dihadapi meliputi gangguan sistem, keterbatasan infrastruktur digital, serta rendahnya literasi digital masyarakat. Upaya yang dilakukan antara lain penguatan sistem keamanan, peningkatan kompetensi sumber daya manusia, serta sosialisasi kepada masyarakat. Sertipikat tanah elektronik memiliki kekuatan pembuktian yang sama dengan sertipikat fisik sepanjang diterbitkan sesuai prosedur dan menggunakan tanda tangan elektronik tersertifikasi.

Muhammad Rivaldy Fazza; Junaidi

Jurnal Akta Notaris 2026 Program Studi Kenotariatan Program Magister

Penelitian ini mengkaji tanggung jawab Pejabat Pembuat Akta Tanah (PPAT) terhadap Akta Jual Beli yang cacat hukum, dengan studi kasus Putusan Mahkamah Agung Nomor 2721 K/Pdt/2017. Penelitian bertujuan mengkaji pengaturan hukum prosedur pembuatan Akta Jual Beli dan kriteria cacat hukum, pertimbangan hukum Majelis Hakim dalam putusan tersebut, serta bentuk tanggung jawab PPAT atas akta yang cacat hukum. Metode yang digunakan adalah penelitian hukum normatif dengan pendekatan perundang-undangan, kasus, dan konseptual, melalui studi kepustakaan yang dianalisis secara kualitatif. Hasil penelitian menunjukkan: Pertama, prosedur pembuatan Akta Jual Beli diatur dalam Pasal 38 PP Nomor 24 Tahun 1997, yang mewajibkan kehadiran para pihak secara bersamaan, minimal dua saksi, pembacaan akta, dan penjelasan isinya oleh PPAT. Akta dikategorikan cacat hukum apabila mengandung cacat lahiriah, formal, atau materiil. Kedua, Mahkamah Agung menyatakan Akta Jual Beli Nomor 66/2014 batal demi hukum karena para pihak tidak hadir bersamaan, akta tidak dibacakan, penandatanganan dilakukan di luar kantor PPAT, dan syarat kesepakatan tidak terpenuhi karena penggugat hanya menandatangani blangko kosong. Ketiga, tanggung jawab PPAT bersifat kumulatif: perdata berupa ganti kerugian (Pasal 1365 KUHPerdata); administratif berupa sanksi hingga pemberhentian (Pasal 10 PP Nomor 37 Tahun 1998); dan pidana berdasarkan Pasal 263, 264, dan 266 KUHP.

Nur Sakinah Aryuni; Muhammad Ilham Wardhana Haeruddin; Zainal Ruma; Resky Amalia Hamka; Widhi Nugraha Sumiharja Darmawinata

Penelitian ini bertujuan untuk mengetahui dan menganalisis pengaruh disiplin kerja dan lingkungan kerja terhadap kepuasan kerja pegawai pada Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Enrekang. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Populasi dalam penelitian ini adalah seluruh pegawai Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Enrekang yang berjumlah 68 orang. Teknik pengambilan sampel menggunakan teknik sampel jenuh, sehingga seluruh populasi dijadikan sebagai sampel penelitian. Pengumpulan data dilakukan melalui observasi, wawancara, kuesioner, dan dokumentasi. Teknik analisis data yang digunakan meliputi uji validitas, uji reliabilitas, uji asumsi klasik, analisis regresi linear berganda, uji t, uji F, serta koefisien determinasi dengan bantuan program SPSS. Hasil penelitian menunjukkan bahwa disiplin kerja berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai. Lingkungan kerja juga berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai. Selain itu, disiplin kerja dan lingkungan kerja secara simultan berpengaruh positif dan signifikan terhadap kepuasan kerja pegawai pada Kantor Dinas Kependudukan dan Pencatatan Sipil Kabupaten Enrekang. Kondisi kerja yang tertib, nyaman, aman, serta didukung hubungan kerja yang harmonis mampu meningkatkan motivasi, loyalitas, dan rasa puas pegawai dalam melaksanakan tugas pelayanan publik.

Yudi Rudi; Dani Atmaja; Adi Suhana

Tujuan penelitian ini antara lain Untuk mengetahui Efektifitas Kinerja Karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Dan tinjauan ekonomi syariah terhadap efektivitas kinerja karyawan dalam mengembangkan Unit pengumpul zakat (UPZ) di Kemenag Kabupaten OKU. Metode penelitian yang digunakan dalam penelitian ini Jenis penelitian ini adalah penelitian lapangan (Field Research) yaitu penelitian yang dilakukan di lokasi penelitian atau lapangan dengan melakukan pengamatan tentang suatu fenomena dalam keadaan ilmiah. Berdasarkan hasil penelitian wawancara, dokumentasi, Maka penulis dapat menarik kesimpulan sebagai berikut: Kinerja Unit Pengumpulan Zakat (UPZ) Kemenag Kabupaten OKU belum maksimal dalam meningkatkan jumlah zakat karena berdasarkan faktor yang mempengaruhi kinerja yaitu faktor kemampuan (ability) dan faktor motivasi (motivation) masih banyak Unit Pengumpulan Zakat (UPZ) yang belum melaksanakan tugasnya sebagai pengurus Unit Pengumpulan Zakat (UPZ), terbukti dari hasil penelitian menunjukkan bahwa hasil penghimpunan dana zakat UPZ di Kementerian Agama Kabupaten OKU  menurun dari tahun 2024 hingga saat ini. Serta masih banyaknya Unit Pengumpulan Zakat (UPZ) yang berada di wilayah Kabupaten OKU  hanya berdiam diri tanpa membuat kegiatan atau rencana yang akan berpengaruh terhadap hasil penghimpunan zakat.

Novian, Hangga; Budiyanto, Hermawan; Riyono, Slamet; Aji, Maliki

Jurnal Suara Pengabdian 45 2026 LPPM Universitas 17 Agustus 1945 Semarang

Program Kuliah Kerja Nyata (KKN) mahasiswa Universitas 17 Agustus 1945 Semarang dilaksanakan di Kelurahan Purwosari, Kecamatan Mijen, Kota Semarang pada tanggal 3 Januari hingga 1 Februari 2026. Program ini bertujuan mengatasi permasalahan masyarakat di bidang kesehatan, literasi, keselamatan lingkungan, dan kesejahteraan sosial melalui pendekatan partisipatif yang terintegrasi. Program yang dilaksanakan meliputi pembuatan Taman TOGA, pembagian buku bacaan bergambar ke sekolah dasar, pemasangan kaca cembung di titik blind spot, penyuluhan pencegahan stunting disertai pembagian makanan bergizi, kerja bakti, serta pendampingan Posyandu, PKK, dan PAUD. Hasil program menunjukkan manfaat nyata: taman TOGA fungsional terbangun di halaman kantor kelurahan, 180 buku tersalurkan ke SDN Purwosari 1 dan 2, 3 kaca cembung terpasang di titik rawan kecelakaan, dan 25 paket makanan bergizi terdistribusi kepada anak PAUD. Program-program ini berhasil meningkatkan kesadaran dan kapasitas masyarakat di bidang kesehatan, pendidikan, dan keselamatan lingkungan.

Rikardus Riki Supriyanto; Imanuel Wellem; Kristiana Reinaldis Aek

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to: (1) describe Employee Performance, Work Climate, and Employee Engagement; and (2) analyze the influence of Work Climate and Employee Engagement on Employee Performance, both partially and simultaneously. The population of this study consisted of all employees of the Ministry of Religious Affairs Office of Sikka Regency, totaling 189 employees. Since the population size was relatively large, the sampling technique used was probability sampling with a simple random sampling method. The sample size was determined using the Slovin formula, resulting in 65 respondents. Data were collected through questionnaires and analyzed using descriptive and inferential statistical methods, namely multiple linear regression analysis. Hypothesis testing was conducted using the F-test and t-test. The results of the descriptive analysis indicate that Employee Performance is categorized as good, Work Climate is categorized as good, and Employee Engagement is also categorized as good. The results of the t-test show that Work Climate has a positive and significant effect on Employee Performance. Furthermore, Employee Engagement also has a positive and significant effect on Employee Performance. The results of the F-test indicate that Work Climate and Employee Engagement simultaneously have a significant effect on Employee Performance. The coefficient of determination analysis shows that the two independent variables in this study are able to explain 47.9% of the variation in Employee Performance at the Ministry of Religious Affairs Office of Sikka Regency.

Pratistha, Andika Satria Dwi; Ni Made Jaya Senastri; I Nyoman Sukandia

Notary Law Research 2026 Program Studi Kenotariatan Program Magister Fakultas Hukum UNTAG Semarang

Pengaturan mengenai hak sewa atas tanah telah diakui dalam Undang-Undang Nomor 5 Tahun 1960 tentang Peraturan Dasar Pokok-Pokok Agraria (UUPA), serta Peraturan Pemerintah Nomor 18 Tahun 2021 dan Peraturan Menteri ATR/BPN Nomor 16 Tahun 2021. Penelitian ini bertujuan menganalisis implementasi pendaftaran perjanjian sewa atas tanah di Kantor Pertanahan Kabupaten Badung. Metode yang digunakan adalah penelitian hukum empiris dengan pendekatan kualitatif. Hasil penelitian menunjukkan bahwa implementasi pendaftaran perjanjian sewa tanah belum terlaksana di Kantor Badan Pertanahan Kabupaten Badung, meskipun telah diatur secara normatif. Hal ini disebabkan oleh belum adanya standar operasional prosedur (SOP), keterbatasan fitur dalam sistem pelayanan pertanahan, serta sifat pengaturan yang masih fakultatif. Secara yuridis, perjanjian sewa tetap sah sepanjang memenuhi ketentuan Pasal 1320 KUHPerdata, namun tidak memiliki kekuatan publikasi sehingga berpotensi menimbulkan risiko hukum bagi pihak ketiga. Diperlukan penguatan regulasi, penyusunan SOP, serta peningkatan kesadaran hukum masyarakat.

Fransiskus Sanderwin Gea; Dara Wisdianti

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

. The effort to re-visualize regional architectural elements combined with modern touches is known as neo-vernakular architecture. In North Sumatra, there are various ethnic groups, including Batak, Mandailing, Malay, and others, each possessing rich traditional architectural values. This study aims to identify and analyze traditional architectural elements applied to the façade of the North Sumatra Regional House of Representatives (DPRD) building. The DPRD North Sumatra building is one of the government buildings that functions as a workplace for representatives of the people, council members, and the secretariat in carrying out governmental duties and public services. The building is located on Jalan Imam Bonjol with an area of approximately 8,000 square meters. This study uses a qualitative descriptive method with data collection techniques through direct field surveys and literature studies related to the façade design of the DPRD North Sumatra building. The results show that the neo-vernakular character on the building façade is represented through several architectural elements, such as exposed columns, sunshading, opening forms, and other supporting elements that reflect a combination of traditional and modern architectural features.  

Adam Azmi Fauzi

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of profitability, company size, and type of public accounting firm on Key Audit Matters (KAM), with audit fees as a moderating variable in manufacturing sector companies listed on the Indonesia Stock Exchange for the 2022–2024 period. This study used a quantitative approach with a purposive sampling method. Data were obtained from audited financial statements and annual reports published on the official Indonesia Stock Exchange website. The study sample consisted of 67 companies, with a total of 201 observations. Data analysis techniques used included descriptive statistical analysis, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). The results showed that profitability had a significant negative effect on KAM disclosure, while company size had a significant positive effect on KAM disclosure. The type of public accounting firm showed a significant negative effect on KAM disclosure. Furthermore, audit fees did not moderate the relationship between profitability and KAM, but they did moderate the relationship between company size and type of public accounting firm on KAM disclosure. This study demonstrates that company and auditor characteristics play a significant role in determining the disclosure of Key Audit Matters in the independent auditor's report.

Elsa Setya Putri; Naily El Muna; Ashlihah Ashlihah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in the economy, yet limited access to capital remains a major obstacle. Sharia financing from Islamic microfinance institutions is expected to support MSME business sustainability. This study aims to analyze MSME customers' perceptions of sharia financing, identify the internal and external factors influencing these perceptions, and examine the dynamics of perception changes after receiving multiple financing facilities. This research employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observation, and documentation from MSME customers receiving sharia financing at BMT NU Ngoro Regional Office. Data validity was ensured through source and method triangulation. The findings indicate that MSME customers generally hold a positive perception of sharia financing. It is perceived as offering easy procedures, good service quality, and compliance with Islamic principles, thereby supporting capital increase and business sustainability. Perceptions are influenced by internal factors such as business experience and motivation, as well as external factors including market conditions and competition. Furthermore, customers' perceptions tend to become progressively more positive as their experience with receiving financing increases. The significant role of interpersonal service quality and mentoring in shaping positive perceptions is a key finding. In conclusion, sharia financing at BMT NU Ngoro Regional Office plays a vital role in supporting MSME business sustainability. Consequently, continuous improvement in service quality and business assistance is necessary.

Rani Cahyati; Ratna Septiyanti

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study analyzes the obstacles in fulfilling the proof of deposit for Final Income Tax (PPh Final) as a requirement for land certificate name transfer at the Land Office of Bandar Lampung City. These obstacles impact legal uncertainty regarding land ownership and slow down public services. The research employs a descriptive analytical method with a qualitative approach. Data were collected through in-depth interviews with counter officers, verifiers, and the Land Rights Determination and Registration section, as well as direct observation and documentation at the local office. The findings identify three main classifications of obstacles. First, technical obstacles include payment data not being readable in the Land Office Computerization System (KKP) and barcodes on tax clearance certificates being unreadable. Second, administrative obstacles encompass data mismatches (nominal amounts, identities, Tax Object Numbers) and incomplete documents. Third, document-related obstacles include poor-quality photocopies and discrepancies in tax dates or years. Contributing factors are data entry errors (human error), lack of thoroughness, integration issues between the KKP system and the tax system, as well as taxpayers' low technical understanding. The consequences include process delays, re-verification with the tax office, and document returns. This study concludes that system-related obstacles, particularly the lack of optimal integration, are dominant. Recommended improvements include integrating the KKP system with the Directorate General of Taxes, enhancing automatic validation, simplifying validation procedures at the tax office, and increasing tax literacy among taxpayers.

Muspirah Muspirah; Sapriadi Sapriadi; Zulkifli Said; Basri Basri

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Marriage confirmation services are often hampered by manual procedures, leading to delays and administrative errors. This study aims to design and implement a web-based Marriage Confirmation Information System to facilitate registration, document uploads, and online monitoring of verification status and court schedules. The system was developed using the PHP programming language and MySQL database using the Waterfall method, encompassing analysis, design, implementation, and testing. The results show that the system is capable of optimally performing all managerial functions, from document validation to report automation. Black Box testing confirmed that all features functioned as expected and were easy to use. In addition to improving bureaucratic efficiency, the system ensures data security through login encryption and provides transparency through real-time status tracking. The presence of this platform significantly saves time and transportation costs for the public, as bureaucratic processes can be monitored from anywhere. In conclusion, this system successfully supports the digitalization of public services and improves the quality of administration within the Office of Religious Affairs (KUA) and Religious Courts, thereby realizing more effective, efficient, accountable, and modern governance for all levels of society

Moh Choirus Samroni; Arikatul Jannah; Najnatul Mismah; Mochammad Isa Anshori

Jurnal Pemimpin Bisnis Inovatif 2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Digital transformation has driven organizations to adopt the metaverse as a 3D virtual workspace that enables employee interaction through avatars, thereby introducing new challenges in managing organizational identity, work culture, and employee loyalty. This study aims to analyze the role of human resource leadership in establishing organizational identity, transforming work culture, and sustaining employee loyalty within a metaverse-based work environment. The study employs an integrative literature review approach by systematically collecting and synthesizing relevant scholarly sources from reputable publications within the last five years. The findings indicate that organizational identity in the metaverse is constructed through avatar representation and virtual environment design, while work culture undergoes a transformation toward flexible digital interaction patterns that still require reinforcement of organizational values. Furthermore, employee loyalty is influenced by the quality of virtual experiences and the effectiveness of leadership communication. In this context, digital-based HR leadership emerges as a critical factor in fostering employee engagement and trust in a non-physical interaction setting. This study contributes conceptually by integrating leadership, identity, culture, and loyalty within the metaverse framework, and provides practical implications for organizations in designing adaptive human resource management strategies in response to the advancement of immersive technologies.

Ermiaty Febrini Elviona Pualillin; Zainal Ruma; Burhanuddin Burhanuddin; M. Ikhwan Maulana Haeruddin; Uhud Darmawan Natsir

Pusat Publikasi Ilmu Manajemen 2026 Fakultas Ekonomi & Bisnis, Univ

This study was designed to measure the extent to which employee benefits influence employee performance within the Regional House of Representatives of Mamasa Regency office environment. The research employed an associative quantitative approach and involved all 51 employees as research subjects using a saturated sampling technique. Data were collected through questionnaires, direct observation, and document analysis, then processed using multiple regression analysis assisted by SPSS version 25. The findings revealed that employee salaries and benefits have a positive and significant effect on employee performance, with a significance value of 0.017 < 0.05. The regression analysis also showed that both variables provide a significant influence on employee performance, indicated by an F-count value of 67.260, which is greater than the F-table value of 3.19. In addition, the coefficient of determination value of 0.784 indicates that 78.4% of the variation in employee performance can be explained by employee income and benefits. These findings demonstrate that adequate employee compensation is a crucial factor in encouraging higher motivation, improving work productivity, and supporting better employee performance within the organization.