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Musa Efraim Umbu Togola; Wiliam Djani; Ardy Y. Pandie; Adriana R. Fallo

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

Fajar Romadon; Zulgani Zulgani; Nurhayani Nurhayani

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze: (1) the general characteristics of farmers who convert rubber land to oil palm plantations in Sungai Gelam District, and (2) the economic impact of this land conversion, particularly on farmers’ income. This study uses a quantitative approach with survey data collected from rubber and oil palm farmers. The results show that there are notable differences in farmer characteristics, including capital, labor use, and market access. The average income difference between rubber and oil palm farmers is IDR 2,712,000, indicating higher earnings from oil palm cultivation. Based on the BNT test, with a value of IDR 405,000, the average income difference exceeds the threshold, confirming that the difference is statistically significant. Furthermore, the calculated F value is greater than the F table value, which strengthens the conclusion that there is a significant difference in income between rubber and oil palm farmers. Therefore, land conversion contributes positively to farmers’ income improvement.

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Marsshanda Kartika Sari; Tri Ratna Pamikatsih

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to review the perspectives of MSME owners in the Gonilan area, particularly regarding part-time workers and their use in improving operational cost efficiency. The Gonilan area is known to have many MSMEs operating in various sectors, making this study relevant for understanding the challenges they face. A qualitative method was chosen so that the researcher could conduct in-depth interviews with three MSME owners. The informants were selected because they employed both full-time and part-time workers. The interview results showed that part-time workers were effective in reducing operational costs, such as more flexible hourly wages, although there were some disadvantages. The main disadvantages of part-time workers included lack of experience and limited working hours, which could be overcome through extra training and clear task distribution so that they could focus and increase productivity. The study concluded that the use of part-time workers has a significant impact on the operational cost efficiency of MSMEs, helping owners navigate the market without excessive financial burdens and encouraging long-term business growth.

Daniel Alpajri; Junaidi Junaidi; Jaya Kususma

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analysis the impact of the presence of coal transport parking areas on the Income of the Informal Sector, identify the most dominant factors influencing Income, and examine the socio-economic impact experienced by informal sector business actors in Muara Tembesi District. This study uses a quantitative approach with Multiple Linear Regression analysis and Classical Assumption Tests to test the hypotheses. Data were obtained through surveys of informal sector business owners around the parking areas. The dependent variable is Income, while the independent variables include Age, Education, Working Hours, Initial Capital, and Distance. Comparative descriptive analysis is used to validate socio-economic changes. Data analysis shows that working hours, initial capital, and distance have a positive and significant impact on the income of informal sector business actors, whereas age and education do not significantly affect the income of informal sector business actors. Descriptively, there has been massive welfare migration, indicated by the decrease in the proportion of low-income respondents from 60 percent to only 2 percent after the intervention. The presence of parking pockets has been proven to provide a positive and transformative economic impact for the informal sector. This impact is driven by increased production inputs (Capital and Working Hours). On the other hand, logistics activities generate negative external impacts in the form of dust pollution and security risks, which require strict regulation by the Local Government.

Stefanus Khrismasagung Trikusumaadi; Noviana Dewi

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Changes in working-hour policies can bring both positive and negative impacts to an organization. At a private university, the implementation of such a policy has generated noticeable reactions among employees, particularly administrative staff who are directly affected by daily operational regulations. This study aims to evaluate the implementation of the revised working-hour policy, specifically how it is understood, practiced, and accepted by administrative personnel. In addition, the study examines the relationship between employees’ acceptance of the policy and Barnard’s theory of acceptance of authority, which emphasizes four conditions that must be met for individuals to willingly comply with directives or regulations. The results show that violations of the working-hour policy fall into the low category at 64%, medium at 24%, and high at only 12%. These findings indicate that the majority of administrative staff still attempt to comply with the policy despite adjustments that may be perceived as burdensome. Among the four conditions supporting compliance according to Barnard, the belief that the policy does not conflict with personal goals was found to have a significant relationship with the level of violation, with a correlation coefficient of 0.304 and a significance value of 0.032. This suggests that the greater the alignment between the policy and individual goals, the lower the likelihood of violation. Future studies are needed to convert violation rates into compliance measures so that the direction of the correlation can be interpreted more accurately.

May Kristiani Simarmata; Rahma Nurjanah; Dwi Hastuti

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to identify and analyze the socioeconomic characteristics of grocery store traders in Kabupaten Tanjung Jabung Barat (a case study in Kecamatan Tebing Tinggi) and to examine the factors influencing their income. The research method used in this study is a survey method with a quantitative approach. Data were collected through direct interviews with 67 grocery store traders at the research site. The results of the study show that initial capital, business duration, business location, and accounts receivable have a positive and significant effect on the income of grocery store traders, while working hours have no significant effect on income. The data analysis further indicates that the coefficient of determination (R²) is 0.3742, which means that 37 percent of the variation in traders’ income is explained by the variables in this study, while the remaining 63 percent is explained by other variables outside the research.

Hafizh Dzaky Hawari; Rizki Aryanto; Abda Abda; Rifqi Muzakki

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

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in supporting national economic growth, particularly through their contributions to job creation and the development of local potential. MSMEs serve as the backbone of inclusive economic development by reaching various segments of society. However, despite their strategic importance, MSMEs often face internal challenges, including the risk of fraud committed by employees. This study aims to examine the forms of fraud risk occurring within the MSME HJ.GUS BUSANA and analyze their impact on business operations. A qualitative descriptive approach was used, with data collected through direct interviews with the business owner. This method allowed for a contextual and in-depth understanding of the types of fraud experienced. The findings reveal two primary forms of employee fraud that pose a threat to operational efficiency and business sustainability. First, the excessive use of raw materials without the owner’s knowledge or approval, categorized as a high-risk behavior. Second, the use of business facilities such as equipment and working hours for personal purposes, categorized as a moderate-risk behavior. These practices lead to resource wastage, increased operational costs, and decreased productivity. The impact of such fraud is not only financial but can also erode trust within the workplace environment. Therefore, a more effective internal control system is essential, including proper monitoring of material usage and access to business resources. Additionally, instilling strong work ethics and a sense of responsibility among employees is crucial in building a positive organizational culture. Implementing these measures is key to ensuring that MSMEs can not only survive but also grow sustainably amidst the ever-changing business landscape. Strengthening internal supervision and ethical awareness can significantly reduce the risk of fraud, thereby enhancing the long-term resilience and performance of the enterprise.

Kadek Liana Widyaswari; Ni Luh Karmini

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Clove is one of the plantation commodities that plays a significant role in the national economy, particularly as a raw material for the kretek cigarette industry, as well as the food and pharmaceutical industries. This study aims to analyze the factors influencing clove production in Bengkel Village, Busungbiu District, Buleleng Regency. The independent variables used in this study include labor, capital, harvested area, and fertilizer, while clove production serves as the dependent variable. A quantitative approach was employed using a multiple linear regression analysis in the form of a power function. Data were collected through questionnaires distributed to 140 clove farmers as respondents. The results of the study indicate that labor, capital, harvested area, and fertilizer simultaneously have a significant effect on clove production in Bengkel Village. Partially, each of these variables also has a positive and significant effect on production. These findings highlight the importance of optimizing the use of these production factors to improve clove yields in Bengkel Village, Busungbiu District, Buleleng Regency.

Ni Kadek Gita Mahardani; Surya Dewi Rustariyuni

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

MSMEs (Micro, Small, and Medium Enterprises) are one of the main drivers of Indonesia’s economy. However, many MSMEs still face limited access to financing. One traditional Balinese culinary product that attracts tourists is ayam betutu, which represents the MSME sector. This study aims to analyze the influence of own capital, business duration, working hours, and e-commerce on the income of ayam betutu culinary MSMEs in Denpasar City, both simultaneously and partially. This research employs a quantitative method using multiple linear regression analysis. The sample was determined using purposive sampling, with criteria including MSMEs engaged in traditional culinary businesses with ayam betutu as their main product and those that utilize e-commerce in their business operations. A total of 70 ayam betutu culinary MSME actors in Denpasar City were included. The findings reveal that, simultaneously, own capital, business duration, working hours, and e-commerce have a significant effect on MSME income. Partially, own capital, business duration, and e-commerce have a positive and significant effect on income, whereas working hours do not have a significant partial effect. The implication of this study is that MSME actors need to improve their capacity in capital management, maintain business continuity, and optimize e-commerce utilization to increase income. The government is expected to support MSMEs through financial and digital literacy training, institutional strengthening, and the facilitation of mentoring programs and sustainable access to financing.

Ni Kadek Eva Pridariasih; Ni Putu Martini Dewi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Micro, Small, and Medium Enterprises (MSMEs) sector plays a crucial role in economic development by helping to reduce inequality resulting from uneven development processes. This study aims to analyze the simultaneous and partial effects of capital, price, working hours, facilities, and promotion on income, as well as to examine the moderating role of promotion on the effect of price on the income of coffee shop MSMEs in Denpasar City. The sample consisted of 85 coffee shop MSMEs selected using simple random sampling. The data analysis technique employed was moderated regression analysis (MRA). The results show that simultaneously, capital, price, working hours, facilities, and promotion significantly affect the income of coffee shop MSMEs in Denpasar. Partially, each of these variables—capital, price, working hours, facilities, and promotion—has a significant positive influence on income. Coffee shops equipped with complete facilities tend to earn higher income compared to those with fewer amenities. The findings also reveal that coffee shops utilizing promotional strategies generate higher income than those that do not. It is recommended that coffee shop MSME operators focus on long-term promotional strategies to build customer loyalty and increase income.

Nyoman Ari Shita Sukmatari; Ida Ayu Nyoman Saskara

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the factors that influence the income of female traders in the informal sector, specifically at Amlapura Timur Market, Karangasem Regency. The research employs a quantitative associative method using multiple linear regression analysis to examine the effects of age, working hours, capital, business location, and transportation costs on the income of female traders. Data were collected from 93 respondents using purposive sampling. The results show that age, working hours, capital, business location, and transportation costs simultaneously have a significant effect on the income of female traders. Partially, age has a negative effect on income, while working hours, capital, business location, and transportation costs have positive effects. This study provides insights into the challenges and opportunities faced by female traders in traditional markets and offers recommendations for gender- and location-based economic empowerment strategies.  

I Gusti Ayu Muni Sri Cahyanti; Ni Nyoman Yuliarmi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The lontar leaf stitching home industry is a micro-enterprise that produces various types of crafts made from lontar leaves, commonly used in traditional and religious ceremonies. This industry plays a significant role in the local economy and cultural preservation. The objectives of this study are: (1) to analyze the simultaneous effect of capital, raw materials, working hours, and business duration on the income of lontar leaf stitching home industries in Sibetan Village, Karangasem Regency; and (2) to analyze the partial effect of capital, raw materials, working hours, and business duration on the income of these industries. The population of the study consists of all 50 lontar leaf stitching home industries in Sibetan Village. A saturated sampling technique was used, meaning the entire population was taken as the sample. The data were analyzed using multiple linear regression analysis with the assistance of SPSS version 26. The results show that capital, raw materials, working hours, and business duration simultaneously have a significant effect on income, accounting for 96.8 percent of the variance. Partially, each of these variables also has a positive and significant effect on income. It is recommended that artisans manage their capital efficiently—including utilizing financing from village credit institutions (LPDs)—select quality raw materials, optimize working hours, and leverage business experience through support from village-owned enterprises (BUMDes) to expand marketing and increase income.

Cipto Handoko

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Islamic character education aims to continuously shape individual character by fostering the ability to live according to Islamic guidance. This study aims to explore the following aspects: the reinforcement program, the implementation of reinforcement, determining factors in the reinforcement, and the obstacles encountered in strengthening Islamic character education at MA Hidayatul Mubtadiin. This research employs a descriptive method with a qualitative approach. Data collection techniques include observation, interviews, and document analysis. The subjects of the study are the supervisor, principal, and teachers. The findings reveal that: (1) The formulated program is not yet complete or detailed, especially regarding budget allocation for teacher training activities. Nevertheless, the program is implemented as effectively as possible by the principal to strengthen Islamic character education; (2) The program is carried out by involving all school personnel; (3) The principal addresses the determining factors in strengthening Islamic character education through proper monitoring of each programmed activity; and (4) The main obstacle faced is the limited availability of funds for teacher training outside of regular working hours.

I Made Bagus Ananta Wiguna; Ni Putu Martini Dewi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of the economy, particularly in areas like Denpasar City, which serves as a central hub of economic activity in Bali. However, the COVID-19 pandemic posed significant challenges, severely impacting MSMEs’ net income. Declining purchasing power, mobility restrictions, and economic uncertainty forced business owners to struggle for survival. This highlights the need to understand the factors affecting MSMEs’ income in order to formulate strategic solutions. This study employs a quantitative associative approach to examine the influence between two or more variables. A sample of 100 MSMEs was selected using a proportional stratified random sampling technique based on the distribution of MSMEs across districts and business types. The results show that own capital, pricing, working hours, and access to the People's Business Credit (KUR) significantly affect MSME income in Denpasar City. Own capital is found to be the most dominant factor, followed by pricing and working hours. Access to KUR also plays an important role by providing easier access to additional capital, enabling business expansion and productivity improvement. Furthermore, the study confirms that competitive pricing and effective pricing strategies can enhance competitiveness and increase income. Longer working hours positively influence income by providing more opportunities to serve customers. Overall, access to KUR facilitates capital availability, ultimately supporting MSME growth and income in Denpasar City. Keywords: MSME Income, Denpasar City

Muhammad Yusril; Sri Ramadhani; Nuri Aslami

Jurnal Manajemen dan Ekonomi Bisnis 2024 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of working hours and labor on wages with loyalty as an intervening variable (Case Study of Convection Tailors in Medan City). The research method used is a survey method by distributing questionnaires to respondents consisting of several convections in Medan City. This research uses quantitative methods, primary data collection techniques by distributing questionnaires. The population and sample were 85 respondents and used a saturated total sampling technique. This research uses SPSS statistical tools. The data was analyzed using multiple regression analysis methods. The results of this study indicate that Working Hours have a significant effect on Wages. This is evidenced by because the tcount for the Working Hours variable (2.314) is greater than the ttable (1.989) and the sig value is 0.014 <0.05. Labor has a significant effect on wages. This is evidenced by because the tcount for the Labor variable (3.609) is greater than the ttable (1.989) and the sig value is 0.001 <0.05. Loyalty cannot mediate the effect of working hours on wages. This is evidenced by because the tcount for the indirect effect of the Working Hours variable (0.007) is smaller than the ttable (1.989). Loyalty can mediate the effect of Labor on Wages. This is evidenced by because the tcount for the indirect effect of the Working Hours variable (2.025) is greater than the ttable (1.989). As well as Working Hours and Labor have a simultaneous and significant effect on Wages. This is evidenced by because the Fcount of (6.518) is greater than the Ftable (3.11) and the sig value of 0.002 <0.05.  

Anak Agung Istri Diah Nindyaswari; Made Heny Urmila Dewi

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The city of Denpasar is in first place regarding the number of the workforce, but not all residents have normal working hours so their productivity has not been utilized optimally. The main objective of this research is to analyze the influence of age , level of education, age of last child, traditional and religious activities simultaneously and partially on the decision of female workers in the informal sector to choose to be underemployed in Denpasar City. The data used in this research is primary data , namely by conducting structured interviews with respondents . The research population is all female informal sector workers who are underemployed in Denpasar City, totaling 13,062 people. The sampling method used is quota sampling . In this research, the number of samples determined to be studied was 100 underemployed female workers . The results of multiple linear regression analysis show that age, level of education, age of last child, traditional activities and religion simultaneously have a significant influence on the decision of female workers in the informal sector to work and become underemployed. Age partially has a positive effect, while education level, age of the last child, and traditional and religious activities partially have a negative effect on the decision of women in the informal sector to choose to be underemployed in Denpasar City.    

Ni Kadek Dwi Yuli Yastini Dewi; Made Henny Urmila Dewi

International Journal of Economics, Management and Accounting 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Bona Village is one of the villages in Gianyar Regency where the majority of women work in the informal sector, namely as palm palm craftsmen. The aim of this research is to analyze the influence of working hours, recent education, and number of family dependents on the income of women palm palm craftsmen in Bona Gianyar Village. The number of samples used was 90 people using probability sampling techniques , namely simple random sampling. The research instrument uses a questionnaire in the form of several questions which will be distributed directly to the research location. The collected data was then tested and analyzed using multiple linear regression analysis with the SPSS 26 program. The research results showed that. 1) Working hours, education level, and number of family dependents have a simultaneous influence on the income of women palm leaf craftsmen in Bona Village, Gianyar. 2) Working hours, education level, and the number of family dependents has a partial positive effect on the income of women palm leaf craftsmen in Bona Village, Gianyar. The implications of this research consist of theoretical and practical implications. Theoretically, this research supports the concept of human capital theory in the form of investment in education, time allocation theory in working hours and income theory in the production results produced.

Muhammad Rizky; Puti Andiny; Salman Salman

Jurnal Riset Rumpun Ilmu Ekonomi 2024 Lembaga Pengembangan Kinerja Dosen

This study aims to explain the influence of the variables, the number of family members, the number of visitors, the level of expenditure, and working hours on the income of the community around the Hutan Kota Langsa area. Data were collected through questionnaires distributed to respondents, and the sample size for this research was 52 respondents. The data analysis method employed multiple linear regression using the SPSS program. The research findings indicate that the number of family members has a positive but not significant impact on the income of the community around the Hutan Kota Langsa area. Meanwhile, the variables of the number of visitors, expenditure level, and working hours have a positive and significant impact on the income of the community around the Hutan Kota Langsa area. Simultaneously, all dependent variables have a positive and significant impact on the dependent variable, income.