Publication Search

Community service activities in traditional fish ponds on Tibi Island, Tarakan, aim to increase the productivity of fish and shrimp farming using a simple yet effective approach. The methods applied include manual pond maintenance, such as spreading molasses solution (EM-4) to improve water quality, removing pests such as snails and oysters, and routine net maintenance and water drainage. Feed management is carried out every three days to maintain the nutritional balance of fish and shrimp. Although without the use of sophisticated technology, the success of cultivation depends heavily on the experience and thoroughness of the farmers in managing the pond environment. Overall, this activity demonstrates that a simple and structured approach can support sustainable cultivation, increase productivity, and strengthen collaboration between the implementation team and the pond owners. It is hoped that this method can serve as a useful example for other traditional fish farmers in increasing aquaculture yields and supporting more efficient and environmentally friendly farming practices.

The UNAMA Library employs information systems to enhance its academic services. Nevertheless, its administrative framework continues to encounter obstacles, such as inadequate service system support for users, constrained resources allocated for the management and upkeep of the system, an absence of standardized protocols for addressing technical challenges, and insufficient assessment system efficacy. If these issues remain unaddressed, the operational effectiveness of the library information system will be compromised, thereby thwarting the objective of delivering dependable information services. This investigation seeks to illuminate the maturity level of information system governance as delineated by COBIT 2019 within the Decision Support Systems (DSS) domain, specifically focusing on the DSS01 (Manage Operations) and DSS02 (Manage Service Requests and Incidents) processes. The findings suggest that the degree of information system governance capability the UNAMA Library is situated at the Established Process level (level 3), signifying that the process has undergone implementation; however, it has yet to be comprehensively documented and consistently evaluated. Moreover, a disparity persists between the existing state and the anticipated capability level of the organization, particularly concerning IT operations management, the standardization incident handling, and the documentation of operational procedures. An elucidation of the expected level is articulated, especially in terms of operational standards, incident documentation, and IT infrastructure oversight. Recommendations encompass the formulation of standard operating procedures (SOPs), the enhancement of documentation practices, and periodic assessments grounded in COBIT 2019. These findings are anticipated to assist libraries in augmenting the efficacy of information systems governance and the quality of IT services.

This study aims to analyze the application of the franchising system on business performance in the beverage franchise business through a case study of Mitra Minuman Siap Saji. The approach used is qualitative with a case study design, with data collection techniques in the form of in-depth interviews, operational observations, and supporting documentation. The results show that the implementation of standardized Standard Operating Procedures (SOPs), franchisor support in the form of training, raw material supplies, and periodic monitoring contribute significantly to improving business stability, product quality consistency, and customer satisfaction. However, there are limitations in flexibility and several communication obstacles that have the potential to affect the effectiveness of the partnership. The relatively strict contract structure also impacts partners' perceptions of local innovation space, although it is generally still viewed as providing business security and business model clarity. These findings emphasize that a balance between franchisor control and partner autonomy, accompanied by open communication and fair contract design, is a key factor in creating sustainable business performance in a franchising system.

Public service reform in Indonesia increasingly emphasizes inter-agency collaboration as a mechanism to enhance administrative efficiency, service integration, and responsiveness to citizens’ needs; however, in many regions, including West Kotawaringin Regency, collaborative practices remain fragmented due to uneven human resource (HR) capacities, inconsistencies in standard operating procedures (SOPs), and limited technological integration across institutions. This study aims to examine the current state of HR collaboration, identify key barriers and enabling factors, and propose an integrated and adaptive HR collaboration model to strengthen public service delivery. Using a qualitative multi-case study approach, data were collected through semi-structured interviews with leaders and operational staff from multiple regional government agencies and analyzed using NVivo 15 to generate thematic coding and visual tools such as word clouds, hierarchy charts, and project maps. The findings indicate that current collaboration is largely transactional and administrative, exemplified by the physical co-location of agencies at the Public Service Mall (MPP) without effective systemic interoperability. Three critical themes emerged: gaps in HR distribution, competencies, and role clarity; structural and behavioral constraints including sectoral ego, SOP discrepancies, and limited digital integration; and opportunities to enhance collaboration through shared digital dashboards, inter-agency forums, and cross-functional HR mobility. Based on these results, the study proposes a three-pillar Integrated and Adaptive HR Collaboration Model comprising comprehensive digital integration, flexible HR competency sharing, and inclusive service co-creation involving community stakeholders, offering both theoretical contributions to collaborative governance and practical guidance for regional governments seeking to improve public service effectiveness.

The interval between 2018 and 2025 represents a defining epoch in financial assurance, characterized by a systemic collision between traditional audit methodologies and the exponential sophistication of fraudulent actors. This research employs a comprehensive library research methodology, utilizing Systematic Literature Review (SLR) to evaluate the evolving landscape of audit and fraud. The study traces the theoretical migration from Cressey’s Fraud Triangle to multidimensional frameworks like the Fraud Pentagon, which emphasizes the roles of arrogance and competence. Through a forensic examination of catastrophic audit failures including Wirecard, FTX, and the emerging risks of crypto-assets, the research identifies recurring patterns of auditor failure in assessing operational risks and internal controls. Furthermore, the report analyzes the dual-edged impact of Artificial Intelligence (AI); while machine learning algorithms offer enhanced detection capabilities, the rise of Generative AI (GenAI) and deepfake technology has empowered perpetrators to execute sophisticated "synthetic reality" frauds. The study critically evaluates regulatory responses, particularly the revision of International Standard on Auditing (ISA) 240, which mandates a more proactive "fraud lens." The findings suggest that the auditing profession faces an existential crisis of relevance, necessitating a fundamental shift toward a forensic mindset supported by advanced technological integration.

This study investigates the impact of auditor competence and red flag awareness on fraud detection ability, examining the moderating role of professional skepticism. As fraudulent financial reporting poses a critical threat to the integrity of financial disclosures and stakeholder trust, understanding the key factors influencing an auditor's detection capabilities is essential. This study employed a quantitative approach, gathering data from auditors at Public Accounting Firms (KAP) in Bali Province via a four-point Likert scale questionnaire. The data were subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings indicate that both auditor competence and an awareness of red flags significantly and positively enhance fraud detection capabilities. Conversely, professional skepticism, when analyzed for its direct influence, demonstrated a significant negative effect on this ability. Furthermore, skepticism exhibited a complex moderating role: it significantly weakened the positive relationship between competence and fraud detection, while not significantly moderating the link between red flags and detection ability. These results provide crucial theoretical contributions by revealing the nuanced and sometimes counter-intuitive role of professional skepticism. Practically, they inform policy for audit firms and regulatory bodies, suggesting that while fostering competence and red flag awareness is vital, the application of skepticism requires a more sophisticated and refined approach to truly enhance audit quality and overall fraud detection effectiveness.

The illicit circulation of narcotics in Indonesia has undergone a fundamental evolution into cyber-enabled crime, where drug syndicates systematically exploit children as technical operators through digital media to sever the main network chain and evade legal detection. This study aims to analyze the anatomy of the modus operandi of narcotics transactions involving children in the digital realm and examine its legal implications for the process of proof and criminal liability. Utilizing an empirical juridical research method with a sociological approach conducted in the jurisdiction of the Metro Police Resort, Lampung, this research identifies a shift in modus operandi towards the "Map System" or Dead Drop Method. In this modus, the child's role is divided into three sophisticated technical stages: pre-transaction via encrypted communication, field execution (mapping & dropping) using precise GPS coordinates, and post-transaction involving digital cleaning, which creates a phenomenon of crime "gamification" where children perceive the criminal act akin to an online game mission. The legal implications of this phenomenon present serious challenges regarding the validity of electronic evidence, which is volatile due to a weak chain of custody, as well as the reconstruction of the child's mens rea, which points towards premeditated intent (dolus premeditatus) driven by high digital literacy rather than mere negligence. These conditions complicate the application of pure diversion as mandated by law; thus, this study recommends a hybrid punishment approach where law enforcement proceeds to break impunity, but sanctions focus on specific rehabilitation in the Special Guidance Institution for Children (LPKA) to reorient the children's digital skills positively.

Sarcasm is a literary device and one of the most expressive forms of figurative language, often used to convey humor, criticism, or emotional tension in both daily conversation and literature. This study explores the use of sarcasm in William Shakespeare‟s Much Ado About Nothing by applying Elizabeth Camp‟s (2011) typology, which classifies sarcasm into four types: propositional, lexical, illocutionary, and like-prefixed sarcasm. Using a qualitative descriptive method, the researchers collected all sarcastic utterances from the play, classified them according to Camp‟s framework, and analyzed their pragmatic functions in the dramatic context. The findings reveal a total of 50 sarcastic utterances, with propositional sarcasm being the most frequent (42%), followed by illocutionary sarcasm (28%), lexical sarcasm (24%), and like-prefixed sarcasm (6%). These results indicate that sarcasm serves as both a comedic and dramatic device, shaping character interactions, driving conflicts, and reinforcing Elizabethan cultural norms. Beatrice and Benedick‟s witty verbal duels exemplify how sarcasm fosters humor and intimacy, while Claudio‟s sarcasm highlights themes of honor and social tension. Overall, the study demonstrates that sarcasm in Shakespeare‟s play is not merely humorous banter but a sophisticated rhetorical strategy that enhances characterization, thematic depth, and audience engagement.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

This study aims to analyze the marketing strategies of Islamic bank products based on sharia values implemented in Mojoarno Village (Ikhsanudin et al. 2024). The background of this research is the increasing development of Islamic banking in Indonesia which is not always followed by sucient understanding of sharia nancial products at the rural level (Qothrunnada et al. 2023). This condition requires Islamic banks to design marketing strategies that are not only focused on product promotion, but also on education, empowerment, and strengthening public trust (Damayanti 2023). This research uses a qualitative case study approach on an Islamic bank that actively conducts marketing activities around Mojoarno Village (Yin 2018). Data were collected through in-depth interviews with bank marketing sta , religious leaders, and customers, participatory observation in socialization and religious activities, as well as documentation of promotional materials and internal reports (Miles and Huberman 2014). The data were analyzed through data reduction, data display, and conclusion drawing with source and technique triangulation to ensure validity. The ndings show that marketing strategies integrated with sharia values—such as justice, transparency, and avoidance of riba, gharar, and maysir—combined with religious and cultural approaches through mosques and majelis taklim can increase public literacy and interest in Islamic bank products (Rahman, Aji, and Sopingi 2023). However, several challenges still remain, including low initial nancial literacy, strong informal nancial practices, and limited marketing resources in rural areas (Syifa, Nasution, and Inayah 2024). The implications of this research emphasize the importance of synergy between Islamic banks, religious leaders, and local communities to develop sustainable sharia-based marketing models in rural contexts.

Sarcasm is a literary device and one of the most expressive forms of figurative language, often used to convey humor, criticism, or emotional tension in both daily conversation and literature. This study explores the use of sarcasm in William Shakespeare‟s Much Ado About Nothing by applying Elizabeth Camp‟s (2011) typology, which classifies sarcasm into four types: propositional, lexical, illocutionary, and like-prefixed sarcasm. Using a qualitative descriptive method, the researchers collected all sarcastic utterances from the play, classified them according to Camp‟s framework, and analyzed their pragmatic functions in the dramatic context. The findings reveal a total of 50 sarcastic utterances, with propositional sarcasm being the most frequent (42%), followed by illocutionary sarcasm (28%), lexical sarcasm (24%), and like-prefixed sarcasm (6%). These results indicate that sarcasm serves as both a comedic and dramatic device, shaping character interactions, driving conflicts, and reinforcing Elizabethan cultural norms. Beatrice and Benedick‟s witty verbal duels exemplify how sarcasm fosters humor and intimacy, while Claudio‟s sarcasm highlights themes of honor and social tension. Overall, the study demonstrates that sarcasm in Shakespeare‟s play is not merely humorous banter but a sophisticated rhetorical strategy that enhances characterization, thematic depth, and audience engagement.

This community service activity aims to improve the efficiency of inventory management at Zencha MSMEs through the design and implementation of a Standard Operating Procedure (SOP) and a spreadsheet-based inventory recording system. Prior to this program, Zencha MSMEs managed its inventory manually without written procedures, which often caused stock discrepancies, delays in restocking, and difficulties in monitoring raw material availability. The methods used in this activity included observation, interviews, SOP design, system socialization, and direct implementation assistance. The SOP was structured to regulate the process of receiving, recording, storing, and using raw materials, while the spreadsheet template functioned as a digital tool to record stock movements automatically. The results show that after the implementation, inventory management became more organized, transparent, and measurable. The business owner was able to monitor stock levels more accurately, determine restocking time more effectively, and reduce the risk of stock shortages. In addition, employees demonstrated better discipline in recording inventory according to established procedures. This program proves that the implementation of SOP and digital-based inventory recording can significantly improve operational efficiency and support the sustainability of micro and small enterprises.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

This study aims to explore the implementation of Standard Operating Procedures for immigration services at TPI Tanjung Priok Port and examine its impact on service effectiveness in Indonesia's maritime sector. The research employed a qualitative approach to analyse the gap between formal SOP guidelines and on-the-ground practices, examining internal and external factors, including resource limitations, technological constraints, and inter-agency coordination issues. The findings reveal significant disparities that lead to both positive and negative discretion amongst frontline Immigration officers, influencing service consistency, efficiency, and transparency. Negative discretion results in procedural deviations that compromise reliability and potentially foster corruption, delays, and inefficiencies. In contrast, positive discretion emerges as adaptive responses indicating weaknesses in SOP design or infrastructure. The study concludes that enhancing frontline officers' competence, motivation, and accountability is essential for achieving desired outcomes, whilst integrating technological solutions such as digital documentation and real-time monitoring is vital for streamlined, transparent, and accountable procedures. Improving SOP adherence, coupled with better resource allocation and inter-institutional cooperation, can significantly reduce vessel turnaround times, lower logistics costs, and bolster maritime competitiveness. The research advocates for dedicated training programmes, supervisory systems, and technological innovations to ensure SOP compliance, minimise discretion-driven deviations, and promote accountability, thereby optimising maritime service delivery and supporting Indonesia's strategic maritime development objectives.

This study aims to explore the institutional governance and collaboration mechanisms at Indonesia's entry points, emphasising both formal arrangements, such as Memoranda of Understanding, and informal communication channels that facilitate daily operations among Immigration, Customs, Port Authorities, Law Enforcement, and Health Agencies. The research employed qualitative methods, including interviews, observations, and document analysis, grounded in Policy Network theory, to analyse the dynamics of institutional collaboration at entry points. The findings highlight that border oversight effectiveness hinges on inter-agency synergy quality, trust, and the ability to overcome technical and procedural barriers, whilst significant challenges include technological disparity, particularly incompatible data platforms hampering real-time information sharing, and silo mentalities driven by security concerns that impede operational harmonisation, resulting in delays and inefficiencies. Trust mechanisms such as informal communication groups, regular meetings, and leadership support significantly improve coordination and operational performance. The study concludes that sustainable and adaptive governance models characterised by mutual trust, effective communication, and technological integration are essential for enhancing border security and facilitating legal movement. The research underscores the importance of integrating technological systems to ensure interoperability, developing clear cross-agency SOPs, and fostering a collaborative culture that prioritises shared goals over organisational ego. Strengthening institutional collaboration at border crossings will bolster Indonesia's national security, economic growth, and international reputation, and contribute to resilient, efficient border management systems capable of addressing contemporary threats.

Islamic boarding schools (pesantren) play a strategic role in shaping the character and noble character of the younger generation amidst the increasingly sophisticated currents of modernization and digital challenges. This study aims to examine the process of character formation of students' noble character through habituation of attitudes at the Muhammadiyah Ibnu Juraimi PPTQ, as well as to understand the strategies, challenges, and roles of various parties in supporting this character development. The research method used is a qualitative approach with a case study type, through participatory observation, in-depth interviews, and documentation. The results of the study indicate that habituation of attitudes is the main strategy, which is realized through teacher role models, enforcement of discipline, routine worship such as qiyamullail, sunnah fasting, recitation of the Qur'an, and social habits such as respect and the use of Islamic greetings. The main challenges in implementing guidance are differences in student backgrounds, the motivation of administrators who still lack awareness in guiding children, and the negative influence of gadgets. Efforts to resolve this are carried out by limiting gadget access, strengthening role models, and involving students' guardians in supporting children's development. The conclusion of this study confirms that the formation of noble character is a long process that requires consistent habituation, contributions between teachers, students, administrators, and guardians of students, as well as overcoming external challenges wisely.

This internship report examines the issue of attendance non-compliance among sales employees at PT. Majesty Enerbion Nusantara (PT MEN) and the efforts to improve it through the implementation of a reward and punishment–based system. The main issues identified include inconsistent attendance records, inaccurate presence data, weak supervision, and irregular clock-in and clock-out times. Through field observations, interviews, and analysis of attendance documents, a comprehensive understanding of the underlying causes of non-compliance was obtained. Based on these findings, a new attendance Standard Operating Procedure (SOP), workflow flowchart, and field attendance form were designed as supporting solutions. Implementation was carried out through procedure socialization, pilot testing of the reward and punishment system, and evaluation of data before and after implementation. The results show a significant improvement in punctuality, attendance consistency, and data accuracy, with all sales employees achieving 100% compliance during the evaluation period. This program has proven effective in strengthening work discipline, enhancing HR administrative efficiency, and improving the company’s overall industrial relations quality.

This study aims to optimize Indonesian language development, especially in correcting language errors in seventh-grade students through French fries as an interactive learning tool. This classroom action research was conducted in one cycle on 30 students of grade VII-E of SMP Negeri 12 Tasikmalaya in the 2025/2026 academic year. A qualitative approach with data collection techniques in the form of observation, sentence correction tests, interviews, and documentation was used in this study. The results showed that the use of French fries media with incorrect sentences in it can improve students' ability to identify and correct errors in spelling, grammar, and word choice. The percentage of completeness of sentence correction skills increased from 33.33% (pre-action) to 86.67% after the implementation of the action. This media can also increase student motivation and involvement in learning. It can be concluded that this French fries media is effective to be used as an aid in Indonesian language development that is fun and highly contextual.  

This study aims to analyse the relationship between leadership communication style and the effectiveness of decision-making in the Department of Tourism and Culture of Sikka Regency. The research emphasises the importance of open, clear, and participatory communication in supporting organisational coordination and improving the quality of decisions. Using a descriptive method, data were obtained through interviews with the Head of Department and a staff member involved in communication and policy implementation. The findings show that the leader applies a combination of democratic communication through the local Kula Babong approach and situational authoritarian communication. The democratic style enhances information flow, strengthens employee involvement, and increases acceptance of decisions. Meanwhile, the authoritarian style ensures discipline, clarity, and timely execution when firm direction is required. Staff members perceive the leader’s communication as polite, direct, and easy to understand, contributing to motivation and readiness to act. Overall, leadership communication significantly influences decision effectiveness across organisational contexts and growth.

Indonesia has extraordinary resources and potential in developing renewable energy sources (RES), but various obstacles must be overcome in implementing RES. The purpose of this study is to analyze the gap in the application of RES. This gap includes energy knowledge, community participation, battery waste management, service quality, regulation, and legal policy. This study uses a mixed-methods approach, by conducting a structured questionnaire in quantitative data collection, while qualitative data collection through special interviews, focused group discussions, and conducting policy regulation analysis. The results show that 62% of people do not understand RES, 28% are involved in project planning, and 74% are unaware of SOP (standard operating procedures) regarding battery waste recycling. The results of the correlation analysis reveal a positive relationship between the level of knowledge and interest in RES (R = 0.56). Also, the developed community-based participation model includes initial involvement, transparency of information, and local incentives. These findings further strengthen the compatibility of the innovation diffusion theory, planned behavior theory, SERVQUAL, and the theory of public interest. This study will make a practical contribution through evidence-based strategies in increasing resilience, especially for policymakers and energy service providers. The impact of the policy aspects includes the need for large reforms, education, public campaigns, and the realization of battery waste management systems. This study also provides an opportunity for further study by expanding the geographical scope and related industrial sectors.