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Yohanes Sri Guntur; Maria Goretti Kentris Indarti; Pancawati Hardiningsih; Jacobus Widiatmoko

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

Ahmad Syaiful Umam; Arifah Husna; Maria Ulfa; Dian Krisna Firnanda; Royhanatul Jannah +2 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Farmer empowerment through the development of local agricultural commodities is an important strategy to increase farmers’ income and strengthen the independence of farmer groups. This community service activity aimed to enhance the capacity of the Padimas Farmer Group in Sana Tengah Village, Pasean Sub-district, Pamekasan Regency, through the development of local Madura melon as a regional flagship commodity. The program was implemented using a participatory–collaborative approach that actively involved farmers in all stages of the activity, including the identification of local needs and potentials, provision of demonstration plot land, cultivation assistance, and continuous monitoring and evaluation. The melon demonstration plot served as a practical learning medium for farmers in applying cultivation techniques adapted to local agroclimatic conditions. The results showed that the development of the local melon demonstration plot significantly improved farmers’ knowledge and skills in melon cultivation, with a plant survival rate reaching 99%. In addition, this activity supported the establishment of a group-based flagship commodity with promising economic value and market opportunities. Overall, the farmer empowerment program contributed positively to strengthening farmers’ economic independence and has the potential to serve as a model for sustainable horticultural agribusiness development in the Pamekasan region.

Zuriati Andini; Elma Wardana; Delvi Dwi Arlina; Eka Hariyani; Arman Maulana

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

Literary works are the author's reflection of real life. This paper aims to determine the intrinsic elements contained in the short story "Killing a Crazy Person" in the short story collection "A Pair of Old Shoes" by Sapardi Djoko Damono with an objective approach. The results of the study indicate that the short story "Killing a Crazy Person" has intact intrinsic elements which include theme, characters and characterization, plot, setting, point of view, style of language, and moral. The method used in this study is qualitative descriptive analysis with an objective approach in literary works. Data analysis techniques include reading the short story, observing the short story, collecting data, describing, and drawing conclusions. The conclusion of this study is the integrity of the intrinsic elements contained in the story. The results show that this short story has intact intrinsic elements that support each other and enrich the meaning of the story. The method used is qualitative descriptive analysis with the steps of reading, observing, collecting data, describing, and drawing conclusions. This study provides a deeper understanding of how the intrinsic elements in the short story "Killing a Crazy Person" work together to form a complete and meaningful story.

Arrizki, Tri; Reflis , Reflis; Fajarwanto, Rama; Hikmawati, Rina; Karlina, Desi

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to forecast beef prices in Palembang City and at the national level in Indonesia using the Autoregressive Integrated Moving Average (ARIMA) method. The data used are the monthly average beef prices for the period January 2019 to December 2024. The analysis involves stationarity tests using Augmented Dickey-Fuller (ADF), model identification through Autocorrelation Function (ACF) and Partial Autocorrelation Function (PACF) plots, parameter estimation with Maximum Likelihood Estimation (MLE), and residual diagnostics with the Ljung-Box and Jarque-Bera tests. The results show that beef prices at both regional levels are not stationary at the level but become stationary after the first differencing (I(1)). The best ARIMA models obtained are ARIMA(0,1,1) for Palembang City and ARIMA(1,1,0) for the national level. Both models successfully predict price fluctuations with a low error rate and show a moderate price increase trend. These findings provide practical implications for price stabilization policy making and beef-related business planning. The forecast results state that beef prices in Palembang City and nationally are predicted to tend to rise in 2025 from January to December.  

Yogi Syahputra; Syarifur Ridho; Irma Handayani

Jurnal Strategi Bisnis Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze the crucial role of the shipping agency—specifically PT. Maritime Network Indonesia Dumai Branch—in preparing the vessel departure and arrival schedule (line-up). Line-up preparation is a strategic process that involves vessel plotting at Pelindo Dumai Port and is vital for supporting the smooth running of port operations and loading/unloading activities. The research methodology includes field research (field research) to observe direct practices at the port and literature review (library research) to reinforce the theoretical and regulatory foundations. The findings confirm that the shipping agency plays an important role in ensuring the efficiency of the port schedule. Nevertheless, in practice, the line-up preparation process faces several significant challenges. These obstacles include the limited authority of local agents in independently determining vessel plotting, restricted coordination meeting schedules, and the continued use of manual and inefficient communication methods. This lack of integrated communication often leads to inaccuracies in the initial line-up preparation, forcing agents to recalculate the previously arranged vessel positions. The conclusion of this study suggests the need for developing an integrated system that facilitates real-time communication and reporting to all relevant agencies. Adopting a digital system will enhance process efficiency, ensure proper documentation, and minimize errors, thereby accelerating the vessel plotting coordination process in the field.

Imam Sutan Maulana; Septiyani Putri Astutik

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the optimization efforts made by the Apron Movement Control (AMC) unit in supervising and regulating the movement of people and vehicles in the airside area of ​​Komodo International Airport, Labuan Bajo. The AMC unit is responsible for managing the movement of aircraft, people, and vehicles, including plotting parking stands, arranging ground handling, administering flight data, licensing airside vehicles, supervising engine run-up, apron cleanliness, and handling fuel spills. Supervision is carried out based on SOP, but in emergency situations such as aircraft skidding or unloading on the taxiway, the AMC must be able to adapt quickly to relevant safety procedures. This study uses a qualitative method with direct observation techniques, interviews with three AMC personnel, as well as SOP documentation and incident reports. The results show that the implementation of supervision and control has been running according to PM-IK standards. The focus of supervision includes aircraft movement, engine idle, GSE vehicle speed, completeness of worker PPE, and passenger arrangements to the aircraft. However, the main obstacle is the limited personnel which causes a high workload and supervision is not optimal, so that violations by service users or workers still occur and have the potential to endanger flight safety.

M.Qifhar Anugrah Ramadhan; Desiana Rachmawati

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

The rapid development of Lombok tourism and the MotoGP event will be held in September 2024, driving the need for transportation, especially air transportation, Zainuddin Abdul Madjid  Lombok International Airport has several units that play a role in optimizing the airport, one of which is the Apron Movement Control (AMC) unit, this unit has a very important role in supervising all traffic movements on the air side which includes aircraft parking stands, traffic of people, vehicles, and Ground Handling arrangements, flight data administration and licensing of vehicles operating on the apron, this study aims to determine the differences in the implementation of the AMC unit's duties before and during the Mandalika MotoGP event, and to determine the obstacles faced when carrying out tasks during the event. This study uses a qualitative method, the data used are primary and secondary data, primary data is obtained from observation and interviews, while secondary data from SOP, documentation in the form of photos and regulations related to the problem being studied, data analysis techniques use data reduction, data presentation and drawing conclusions, testing the validity of data using triangulation techniques. This study shows that AMC officers successfully carried out their duties in accordance with SOP, including the process of plotting aircraft parking, operating Aviobridge, supervising Ground Support Equipment and supervising Marshaller Service, the responsibility of officers in providing services to airport users, especially in the Airside area, was carried out well, the obstacles faced including FOD, lack of facilities and personnel available, use of Driving Licenses and the suitability of vehicles/equipment and lack of communication between units can be handled and provide evaluation so that all movements in the Airside area run smoothly.

Mawarni Mawarni; Emawati Emawati

Jurnal Masyarakat Mengabdi Nusantara 2024 STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

This research aims to improve the ability of students at Az-Zahrah Islamic High School Palembang in recognizing the intrinsic elements of the short film entitled "Sekawan Limo" using YouTube as a medium. By taking advantage of advances in information technology, it is hoped that students can take advantage of digital platforms as an efficient learning tool. This training activity involves the introduction of intrinsic elements such as themes, characters, plots, settings, perspectives, and messages. The methodology used during the training includes initial tests, teaching material, watching movies, discussions, and assessments. The findings of this study show that there is an increase in students' understanding of the intrinsic elements of film after participating in training. The use of YouTube as a learning tool was declared effective in improving students' analytical skills.

Chindy Elsa Ramadhani; Tarizza Puspa Anggrelia; Miftahul Maulidiyah; Sovia Maulina Azkiyah; Brelianty Nevy Tyara Chusuma Putri +7 more

Jurnal Kemitraan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Family Medicinal Plants (TOGA) are plants grown in home gardens or small plots for traditional family medicine. In Indonesia, TOGA has significant potential in supporting public health by utilizing local natural resources. The purpose of this empowerment is to improve the knowledge and skills of PKK women in Sumberwaru Village in planting and utilizing TOGA. Using a quantitative approach with a pre-experimental design, specifically a one-group pretest-posttest type, 37 participants, consisting of PKK cadres and women, participated in educational and demonstration activities on TOGA. The pre-test results showed participants' knowledge at 57.29%, while post-test results increased to 96.21%, reflecting a 38.92% improvement. This indicates that the educational program successfully enhanced participants' understanding and skills in planting and utilizing TOGA practically. Based on the research findings, this activity not only increased theoretical knowledge but also provided practical skills that could be applied in daily life, improving family health and economic independence.

Melsa Nuraisyah; Selfi Novita Mariam

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2024 Universitas Maritim AMNI Semarang

Literature reflects life and describes human social, cultural, and emotional realities. Through literature, readers understand various aspects of life (Simaremare, 2023). This study uses descriptive qualitative methods to analyze the novel Behind the stairs of Bukit Langit, focusing on themes, characters, plot, and moral messages. The main theme is friendship and love, with an emotional conflict between love and loyalty. The main character, Oryza, faces dilemmas of love and friendship, which are finally resolved with honesty and understanding. The Novel conveys a message about the importance of honesty and overcoming difficult choices.

Dewi Puspita Sari; Evi Ristiana; Amruddin Amruddin; Muhammad Kadir

Jurnal Pengabdian Masyarakat Waradin 2024 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Paopao Village, Tanete Rilau District, Barru Regency, is one of the centers of cattle farming, as well as one of the sub-districts that received an allocation of Limited Production Forest management so that community groups who are members of the Forest Farmer Group (FFG) can apply the Agroforestry agricultural pattern, which was later developed into an Agrosylvopastura pattern with the management of animal feed crops. During this time, traditional livestock breeding communities still rely on natural feed and plant waste which is increasingly difficult to obtain,in extreme climatic conditions. Plant management in the Agroforestry system is also not optimal. The Community Empowerment Activity implements training and counseling activities as well as a demoplot of Agroforestry management management based on the application of environmentally friendly and sustainable Good Agriculture Practice (GAP) principles in Paopao village, to increase Agroforestry yields.  The method applied at this stage of activities is through the principle of learning by doing, starts from Problem Identification, Planning and Implementation program, and Evaluation of Success and Assistance for Sustainability. In addition to being equipped with knowledge of the implementation of GAP Principles, a demonstration plot for breeding and maintaining Indigofera sp. feed plants, as well as the practice of making complete cattle feed (Complete Feed) so that the community is able to process various natural ingredients into a complete feed formulation. Community empowerment was improved through counseling and training on livestock and crop management. Successful activities increase community knowledge in managing Agroforestry and Agrosylvopastura in an integrated manner based on GAP, as well as the technical ability to make complete feed formulations for cattle in a sustainable manner.

Cahyani Aulia Fitri; Sari Fitri; Mufti Fahrizal

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to determine the effect of free shipping promotions on buying interest at Shopee (case study in the Pasar Maga sub-district community. Type of quantitative research, data collection techniques using observation and distributing questionnaires. The sample consisted of 60 respondents using the observation method and distributing questionnaires. Slovin Formula. Data analysis techniques use validity tests, reliability tests, normality tests, p-plot graphs, heteroscedasticity tests, scatterplot graphs, simple linear regression analysis tests and hypothesis tests using the SPSS version 25 program on buying interest at Shopee (Case Study in Pasar Maga Village Community), the tcount value for the Free Shipping Promo variable (X) is 5.604 with a ttable value of 1.671. So the tcount value is greater than ttable (5.604 > 1.671. This means that the free shipping promo has a positive effect on buying interest as proven by this research with The R Square value is 0.351 x 100% = 35.1%. while the remaining 64.9% is explained by other variables. Apart from that, the free shipping promo variable has a moderate relationship with shopee buying interest among the people of Pasar Maga Village, Mandailing Natal Regency, amounting to 0.593 which is in the correlation interval of 0.40 – 0.599 according to table 3.7.

Anggia Ramadhan; Annisa Nabila Zachra

International Journal of Entrepreneurship and Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Waste is a serious problem in Indonesia, including in Medan Belawan Regency. The Waste Bank Program is presented as a solution for waste management and community economic empowerment. This study aims to determine the role of the Waste Bank in community income. The research method used is descriptive statistics presented in the form of frequency distribution tables, histograms, steam and leaf (stem and leaf diagrams) or box plots (box line diagrams). Data collection was carried out through interviews, questionnaires and observations. The data analysis technique used is statistical analysis. The Waste Bank Program in Medan Belawan Regency has provided economic, social and environmental benefits. Economic benefits include increasing community income, creating jobs, and saving waste transportation costs. Social benefits include increasing public awareness of the importance of good waste management, and increasing public concern for the environment. Environmental benefits include reducing rubber production, reducing environmental pollution, and preserving natural resources. The Waste Bank Program in Medan Belawan Regency is one example of the application of an effective and sustainable green economy concept. This program can be a model for other waste management programs in Indonesia.

Erwin Permana; Deani Nabila Faiza; Novita Sari Dewi; Syamsurizal Syamsurizal

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

Kopiko's positive reputation as a global brand is a consideration for PT Mayora Indah Tbk in innovating its marketing by choosing a product placement strategy. Product placement is a form of brand placement, product packaging or certain logos that are integrated with the film plot. PT Mayora Indah Tbk chose to market Kopiko in Korean drama series considering that Korean dramas are currently popular and have many fans in the world. This research aims to analyze the use of Korean drama entertainment as a marketing strategy for local Kopiko products. The research was conducted using a descriptive qualitative approach. Data comes from search results in various official publications and relevant digital databases. The research results show that the product placement that appears in the drama is done by inserting advertisements naturally in an effort to touch the thoughts and feelings of the audience by clearly displaying the product, brand and logo of the Kopiko candy. Product placement in popular dramas accompanied by the attractiveness of the actresses involved can arouse curiosity in potential consumers to find out more about the product that appears. Kopiko's first appearance in the Korean drama entitled 'Vincenzo', followed by other Korean dramas, became a hot topic of conversation on social media. Indonesian people seem enthusiastic about the emergence of Indonesian brands and quite a few feel proud because local products appear in Korean dramas which have recently been in great demand by people from various parts of the world.

Enny Diah Astuti; Retno Setya Budiasningrum; Jajang Setiawan; Ali Satri Efendi; Rahmi Rosita +1 more

Jurnal Kemitraan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

English as an international language is an important language to be proficient in since it is used all over the globe. English is not an easy language to learn. Understanding phrases or expressions is very important when speaking English. The foundation for making sentences in English is to first understand words that are often used in everyday life (everyday vocabulary) and being able to effectively construct sentences that can be understood by others is a prerequisite for being able to compose sentences in English. The method used in the implementation of community service at SMPI Darul Muminin Bekasi school is the visual method and English card. The method of forming sentences using English cards emphasizes the ability of students to understand sentences using learnt vocabulary that is used to be assembled in a plot of a story. The application of the game technique method of composing sentences using English cards is considered very effective and fun, it is hoped that one day this method can be used as a model to develop learning activities in the classroom.

Ashif Barchiya; Sri Suciarti; Siti Fatimah

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2023 Pusat Riset dan Inovasi Nasional

The inner conflict of the main character in the novel entitled Sebening Syahadat by Diva Sinar Rembulan is interesting to research through the study of literary psychology. The inner conflict experienced by the main character in the novel begins when the main character finds the woman of his dreams and searches for an identity that he has not yet believed in. The aim of this research is to describe the inner conflict experienced by the main character of the novel Sebening Syahadat by Diva Sinar Rembulan. This type of research is a literature study. The approach used is a literary psychology approach. The method used is a qualitative method. The data collection technique used is a documentation technique in three ways, namely, literature study, reading technique, and note-taking technique. The instrument used is a data card for the classification of intrinsic elements and forms of inner conflict. The analysis technique used is content analysis technique. The presentation of the results of data analysis is carried out descriptively. The results of this research found intrinsic elements in the form of characters and characterization, plot and setting. The second thing was found to be 47 data on the form of inner conflict in the form of (6) anxiety, (1) obsession, (3) frustration, (12) guilt, (7) hurt, (1) fear, (5) inability, (12) angry. This research can be used as an alternative teaching material at the high school/vocational school level.

Ernitha Panjaitan; Pahala L.L.Sianturi; Lamria Sidauruk; Evita Yusniati Manurung

Jurnal Kajian dan Penalaran Ilmu Manajemen 2023 CV. Aksara Global Akademia

This study aims to determine the effect of liquid organic fertilizer and solid organic fertilizer on the growth and production of eggplant (Solanum melongena L). This study used a Factorial Randomized Group Design (RAK). The first factor is liquid organic fertilizer (POC) consisting of 4 treatment levels, namely: A0 = 0 ml/l (control), A1 = 2.5 ml/l, A2 = 5 ml/l and A3 = 7.5 ml/l. The second factor is solid organic fertilizer (POP) consisting of 3 treatment levels, namely: P1 = 600 g/plot (3 tons/ha), P2 = 1000 g/plot (5 tons/ha) and P3 = 1400 g/plot (7 tons/ha). The results showed that liquid organic fertilizer had a significant effect on plant height, number of leaves, number of fruits per plant, production weight per plant and production weight per plot but had no significant effect on the number of flowers, fruit length and weight per fruit. Solid organic fertilizer had a significant effect on plant height, number of leaves, number of fruits per plant, production weight per plant and production weight per plot but had no significant effect on the number of flowers, fruit length and weight per fruit. The interaction of liquid and solid organic fertilizers had no significant effect on plant height, number of leaves, number of flowers, number of fruits per plant, production weight per plant, production weight per plot, fruit length and weight per fruit.

Suryani, Monica; Jon Kenedy Marpaung; Suharyanisa Suharyanisa; Mestika Lumbantoruan

Jurnal Nusantara Berbakti 2023 Universitas Kristen Indonesia Toraja

Family medicinal plants (abbreviated as TOGA) are home-cultivated plants that have medicinal properties. A family medicine garden is essentially a plot of land, whether in the yard, garden or field, which is used to cultivate medicinal plants in order to meet the family's need for medicines. The purpose of this service activity is to provide social services for free medical treatment and dissemination of knowledge about family medicinal plants (TOGA) at the Tanjung Pura Langkat school. This method of activity involved lecturers at the Sari Mutiara Indonesia University, the regent, the sub-district head and the people of Langkat. The result of this activity is that the community service team hopes that the community can get free medication and knowledge about family medicinal plants. Based on the results of the Community Service activities carried out, these activities went well and the community received treatment and received knowledge about family medicinal plants so that the community could improve their health.

Octhaviani; Ika Fathin Resti Martanti

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

Apron movement control personnel must have a license or competency certificate to prevent human error from occurring due to negligence of personnel at work. Drivers who drive GSE vehicles exceeding the maximum limit do not know the rules on the Air side, officers who do not wear vests when on the apron, and taxi way charie under repair. This study aims to determine the performance of Apron Movement Control (AMC) officers in supporting flight security and safety at Supadio Pontianak International Airport, to find out the obstacles encountered by Apron Movement Control (AMC) officers. In supporting flight safety and security at Supadio Pontianak Airport, and to find out the efforts made to improve the performance of AMC officers in supporting flight safety and security at Supadio Pontianak Airport. In conducting research, the author uses qualitative research methods, which aim to find, analyze and manage data obtained from direct events that occur in the field by understanding social interactions through interviews and observations. This research was conducted at PT. Angkasa Pura II (persero) Supadio Pontianak International Airport at the Apron Movement Control (AMC) Unit from 01 January 2023 to 30 January 2023. Data analysis techniques used in this study include: data reduction, data display and conclusions. The results of this study indicate that the AMC unit at Supadio Pontianak International Airport has been very good at supporting flight safety and security as seen from the personnel. Actions to overcome safety and security risks that are implemented in the work environment of the AMC unit are implemented by plotting parking stands and coordination with towers and GH. The obstacles encountered by the AMC unit included the lack of Apron Movement Control unit personnel, as well as the condition of Charlie's taxiway which had a slight crack which could result in accidents and incidents. Efforts are being made to improve the performance of AMC unit officers in supporting flight security and safety, namely by minimizing existing human resources so that they can run well and stay focused on the duties of each AMC unit personnel.

Ramadani Dimas Pamungkas; Deandra Myana Rahayu; Syafa Nabila Azzahra; Fadia Amanda Pertiwi; Hany Nurpratiwi

Journal of Creative Student Research 2023 Pusat Riset dan Inovasi Nasional

The objectives of the National Agrarian Law are in line with the objectives of the 1945 Constitution of the Republic of Indonesia as the legal foundation for the formation of the UUPA, namely "to protect the entire Indonesian nation, promote public welfare, educate the nation's life, and participate in carrying out world order based on freedom, eternal peace." and social justice”. Before there were clear rules governing land issues, many land conflicts occurred. One type of conflict that often occurs is between the state and the community regarding Nation Land Tenure Rights representing the public interest, and then private property ownership, which then results in social inequality that arises in society. social. In the compensation paradigm itself, it tends to mean that the holder of land rights has experienced a loss prior to the release of his land for public use. Presidential Decree No. 55 of 1993, Presidential Decree No. 36 of 2005 and Presidential Decree No. 65 of 2006 contain many weaknesses and are repressive in nature which harm land rights owners. Various cases of community welfare land acquisition development show various problems that arise in the implementation process. With the promulgation of Law Number 2 of 2012, the government is trying to correct deficiencies in the previous laws and regulations regarding land acquisition for public purposes. Compensation for Land Acquisition Since the promulgation of Law Number 2 of 2012, the government has assessed the value of compensation for each plot of land, including land, space above ground and basement, buildings, plants and land, for public purposes; and/or other things that can be assessed as Loss. The amount of compensation determined by the appraiser based on the results of the assessment becomes the basis for negotiating and determining losses.