Jurnal Online LPMP Imperium (Lembaga Pengembangan Manajemen dan Publikasi Imperium Research Institute)
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Preliminary model development for archipelago country logistic system
No full textIndonesia, the largest island country in the world, requires a reliable logistics system to meet its people's needs. The National Logistics System Development Blueprint (SISLOGNAS) supports this process, increasing trade, economic productivity, infrastructure investment, and employment opportunities. However, Indonesia's logistics performance index is currently ranked 61st out of 139 countries surveyed. To address these issues, an initial model was developed for national logistics system variables for archipelagic countries. This research uses an exploratory factor analysis approach with Jamovi software. The study found that 50 indicators in the logistics system of an archipelagic country like Indonesia are classified into six categories: services, commodities, logistics infrastructure, modes of transportation, timeliness, and technology. These indicators interconnect to develop an effective and efficient national logistics networ
The effect of financial culture, risk management, organizational innovation on organizational performance in private higher education: Organizational resilience as mediating variable
No full textThis study aims to determine the effect of financial culture, risk management, and organizational innovation on the performance of private tertiary institutions with organizational resilience as a mediating variable. The independent variables used are financial culture, risk management, and organizational innovation, while the dependent variable used is organizational performance, and the mediating variable used is organizational resilience. The method used in this study is a survey method, where data is obtained from the results of collection using a questionnaire. The population in this study were lecturers at private tertiary institutions in the LLDikti III area. The sampling technique was carried out using the proportionate stratified random sampling method. The sample in this study were 355 respondents. The analysis tool used is SmartPLS 3 with the path analysis method. The results of this study state that financial culture, risk management, and organizational innovation have a positive and significant effect on organizational resilience. Then financial culture, risk management, organizational innovation, and organizational resilience have a positive and significant effect on organizational performance. This research also shows that organizational resilience mediates the relationship between financial culture and organizational performance and also between organizational innovation and organizational performance. Meanwhile, organizational resilience failed to mediate the effect of risk management on organizational performance
Pengaruh kompetensi auditor, penggunaan analitik big data, dan penggunaan forensik digital terhadap kualitas audit investigatif
No full textInvestigative audits are crucial in uncovering indications of state losses and criminal acts of corruption in Indonesia. The quality of investigative audits influences the success of the law enforcement process and the justice system's integrity. Factors such as auditor competency, Big Data analytics, and digital forensics are important in improving the quality of investigative audits. This research aims to test the impact of auditor competency, Big Data analytics, and digital forensics on improving the quality of investigative audits. A purposive sampling method was used with 127 BPK auditor respondents. The data analysis method used is multiple linear Regression. The research achievements show that auditor competency, the use of Big Data analytics, and the application of digital forensics significantly impact the quality of investigative audits. BPK institutions should pay attention to selecting auditors with a high level of competency, use Big Data analytics, and apply digital forensic technology to improve their investigative audit performance.
Public interest statements
This research directly contributes to improving the quality of investigative audits, which has the potential to promote transparency and accountability in public financial management. The findings provide practical guidance for audit institutions to enhance their selection, training, technology, and audit practices, empowering them to make positive changes
Pengaruh CEO tenure, feminism in director, dan conservatism terhadap tax avoidance perusahaan properti dan real estate tahun 2021-2023
No full textMany companies employ strategies to avoid tax liabilities by reducing their tax burden and minimizing their tax liabilities. Weaknesses in tax regulations can be used by these companies to offload their tax liabilities. The purpose of this research is to investigate the impact of factors such as CEO tenure, the existence of women on the board, and the practice of accounting conservatism on tax avoidance. This research investigates companies within the property and real estate sector that are registered on the IDX between 2021-2023. A quantitative approach was employed in this study, utilizing secondary data from company annual reports retrieved from the IDX website and the company's official website. The research adopted purposive sampling for selecting 69 observations. Data processing was carried out using the SPSS 25.0 application. This study found that neither CEO tenure nor the existence of female directors had a significant impact on tax avoidance. However, conservative accounting practices are shown to have a positive and significant impact on tax avoidance.
Public interest statements
These findings can be utilized by companies in two ways. First, when recruiting leadership, experience or gender diversity alone may not be the strongest indicators to minimize the tax burden. Secondly, the results of this study suggest that tax authorities may need to be more vigilant and selective in their supervision to ensure all taxpayers comply with their tax obligations
Evaluasi Status Hemoglobin pada Remaja Perempuan di SMP Muhammadiyah: Studi dalam Kelompok Usia 12 - 18 Tahun
No full textAttention to the health of adolescent girls is central in efforts to improve the quality of public health, especially in realizing awareness of a clean and healthy lifestyle (PHBS). This service aims to assess hemoglobin levels in adolescent girls, with a focus on identifying the presence of anemia, while providing an understanding of the importance of maintaining health and implementing a healthy lifestyle. The study was conducted on 83 adolescent girls from Muhammadiyah Junior High School in the working area of UPT Puskesmas Sepaku I. The data was collected through interviews and blood tests. Data were collected through interviews and blood tests. Hemoglobin analysis was conducted in the laboratory using standard methods. The results showed that 4% of adolescent girls experienced anemia. Anemia tends to be more common in 8th and 9th grade girls, but rarely found in 7th grade. Hemoglobin screening in adolescent girls aged 12-18 years has great benefits in identifying the risk of anemia and providing appropriate preventive measures and interventions. By understanding the results of hemoglobin screening, corrective measures can be taken such as increasing the intake of iron-containing foods and the use of nutritional supplements, with the aim of preventing future health problems
Problematika Penyelesaian Perkara Tindak Pidana Politik Uang (Money Politic) dalam Pemilu Legislatif Tahun 2024
No full textCommunity service activities aim to provide the community with a proper understanding of the law regarding the practice of money politics. The dissemination was conducted on February 8, 2024, at 2:00 PM local time at a coffee shop in Ibuh Village and on February 13, 2024, at 10:00 AM local time at Mitra Vocational School, West Payakumbuh Subdistrict, Payakumbuh City, West Sumatra Province. The purpose of the dissemination is to raise awareness among the community and first-time voters about the dangers of money politics, its forms, potential sanctions, and the process for reporting such criminal acts. The activity has successfully enhanced the community's understanding of the difficulty in proving money politics cases. Conclusions drawn from the community's perceptions include the majority acknowledging the existence of money politics, recognizing it as an electoral crime, and considering it a cultural norm in Indonesia. Factors influencing these perceptions include individuals' experiences with money politics, their knowledge of such practices, and the political climate during elections. While some respondents, particularly those under 20 years old, view money politics as a normal part of elections, they also realize its detrimental effects on the integrity of elections in Indonesia
Pendampingan Pembelajaran Agama Islam Dengan Memanfaatkan Media Ajar Di TPA Al-Amien
No full textEducation is an inseparable fundamental right from learning. For the realization of good education, learning motivation and learning media are necessary. Education itself has many scopes, one of which is Islamic religious education. The learning of Islamic religion at TPA Al-Amin is hindered by the lack of learning media, which reduces the motivation of learners. This activity takes place in Kembang Village, Girimulyo, Ngawi, with 10 participants. The purpose of this mentoring activity is to enhance the quality of religious education and increase student motivation through the use of diverse teaching media. The methods used in this mentoring include observation, program development, practice, and evaluation. This community service activity is carried out in Girimulyo Village, Jogorogo, Ngawi, East Java. This study involves 34 students. The results of this study indicate a significant increase in learning motivation after the implementation of teaching media in learning at TPA Al-Amien
Simulasi dan Pendampingan, Pengelolaan serta Pelaporan Keuangan Badan Usaha Milik Desa (BUMDes) di Wilayah Kecamatan Cimenyan Kabupaten Bandung
No full textVillage-owned enterprises (BUMDes) in Cimenyan Sub-district, Bandung Regency, manage several businesses operated by the local community. In its development, financial management in BUMDes is still simple. The lack of understanding of BUMDes managers resulted in a lack of integration in the bookkeeping of transactions. The PKM team from FEB Yarsi University made this training which was held on Tuesday, May 21, 2024 which was attended by all management staff totaling 14 people with the aim that BUMDes Management and the business units involved can prepare financial reports based on SAK ETAP. The method used is the Participatory Action Research (PAR) method, which involves all parties actively in reviewing ongoing actions. The results of this PKM show that the Pre test is 53% while after carrying out the training the Post test results are 91%, which means that there is an increase in the knowledge of BUMDes devices where almost all of them have understood village financial reports. This simple financial report management training was carried out well, and it is hoped that BUMDes administrators can apply simple financial management and reporting knowledge that is in accordance with applicable regulations, transparent, and accountable
Evaluating customer eligibility for consumptive financing: A scoring system approach
No full textThis research investigates how Syariah Bank evaluates consumer financing customers using a scoring system to ensure appropriate assessments for financing approvals. By analyzing customer eligibility, the bank aims to minimize financing risks, enhance efficiency, and maintain stability, which can lead to increased consumer financing. The study uses descriptive qualitative methods to gather data through observation, interviews, and case studies at a Syariah Bank in Medan City. Findings emphasize the importance of assessing customer suitability for the effective functioning of the bank's financing system. The study identifies civil servant employees with salaries deposited in the bank as preferred candidates for consumptive financing. A well-implemented scoring system can reduce bad debt risks and boost customer confidence in financing transparency. Additionally, it encourages future studies to create more adaptive scoring models in response to evolving consumer behavior and economic conditions.
Public interest statements
This study's results are expected to significantly contribute to the banking sector, especially in improving the effectiveness of customer eligibility assessment through a scoring system. With proper implementation, this system can minimize the risk of bad debts and increase customer confidence in the transparency and accuracy of financing assessments.
Article Info: Received 6/29/2024 | Revised: 9/16/2024 | Accepted: 9/19/2024 | Online First 9/27/202
Pembukuan Sederhana Berbasis Handphone Pada Posdaya Kasih Ibu
No full textReal Work Lecture is a student program as a form of community service with an cross-scientific and sectoral approach within a certain period of time. KKN which has been carried out at Posdaya Kasih Ibu with the theme Simple Mobile-Based Bookkeeping at Posdaya Kasih Ibu Pasar Minggu, South Jakarta. The purpose of the program being implemented is to increase the understanding of small traders at Posdaya Kasih Ibu so that it is easier to compile simple financial reports for the businesses they run, because with the financial bookkeeping the traders can know exactly how much money is spent. received, the amount of money spent, profit, loss, Break Even Point (BEP), and the proportion of capital needed to develop the business. Seeing the condition of small traders who lack knowledge about making simple financial reports, it is necessary to provide guidance to small traders in preparing simple financial reports for the business they run. The method used by KKN implementers is to provide socialization, observation and interviews regarding increasing understanding of making simple financial reports