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PENGARUH KOMPETENSI SUMBER DAYA MANUSIA DAN PENERAPAN SISTEM AKUNTANSI KEUANGAN DAERAH TERHADAP KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH (Studi Kasus Pada Sekretariat DPRD Kabupaten Subang)
Get PDFGood governance is a form of success in carrying out the task of building the country in accordance with the goals that have been planned. This triggered a phenomenon where the strengthening of public demands for transparency as well as the accountability of financial management both central and regional with the realization of the delivery of financial statements.
This study aims to 1) find out how much influence the competence of human resources has on the quality of regional financial statements 2) find out how much influence the application of the regional financial accounting system has on the quality of regional financial statements.
The research uses quantitative methods by describing the results of questionnaires and verifiability techniques to analyze the data that has been collected. Using primary data sources of survey data collection techniques. The population is 30 employees of the DPRD Secretariat. Samples were taken by saturated sampling technique. The data were processed using SPSS by multiple linear regression analysis methods.
The results of the study concluded that 1) the competence of human resources affects the quality of local government financial statements 2) the implementation of the regional financial accounting system affects the quality of local government financial statements
PENERAPAN STRATEGI PEMASARAN DALAM MENINGKATKAN OMZET PENJUALAN PADA USAHA KAFE ARAKEL
Get PDFMeningkatkan penjualan produk merupakan salah satu cara UMKM menggunakan strategi pemasaran yang efektif. Tujuan dari penelitian di kafe Arakel ini adalah untuk mengetahui bagaimana perusahaan dapat meningkatkan omset penjualan dan teknik pemasaran apa yang digunakan untuk melakukannya. selain itu untuk mempelajari bagaimana kafe Arakel dapat pulih dari kemundurannya. Penelitian ini menggunakan pendekatan deskriptif dengan menggunakan strategi kualitatif. Dengan menggunakan metode observasi dan wawancara yang relevan dengan strategi pemasaran, data dikumpulkan. Temuan penelitian ini menunjukkan bahwa kafe Arakel menghadapi sejumlah masalah, termasuk pelanggan yang sporadis, keharusan merelokasi dan memulai kembali, penjualan yang tidak konsisten, dan biaya produksi yang tidak menentu. Rencana pemasaran yang efektif diperlukan untuk mengatasi hal ini, memastikan aliran pengunjung yang stabil dan peningkatan omset penjualan. Strategi pemasaran kafe Arakel melibatkan penerapan rencana bauran pemasaran sebagai hasil penelitian dan inspeksi di tempat.
 
Dinamika Investasi Tiongkok di Sektor PLTU Batu Bara Indonesia Periode 2012-2022
Get PDFThis research aims to examine the dynamics of Chinese investment in the Indonesian coal-fired power plant sector during the period 2012-2022. The selection of this timeframe was made to illustrate the differences in Chinese investment policies in the Indonesian coal-fired power plant sector before and after the establishment of the Chinese BRI, as well as the shift in President Xi Jinping\u27s policies from being proactive in investing to wanting to halt investments in this sector. This study utilizes the FDI Theory and Market Deregulation Theory. It employs a descriptive qualitative approach with two sources of data: primary and secondary data through interviews with WALHI and the Ministry of Investment/Indonesia Investment Coordinating Board, official government websites, specific institutional journals, previous literature, books, journal publications, and relevant news articles. The study argues that Chinese investment in the Indonesian coal-fired power plant sector, especially during the period 2012-2022, tends to have negative impacts and leads to a domino effect on economic, social, and environmental dynamics. The destructive nature of coal-fired power plant activities has led to the cessation of Chinese funding in this sector. Consequently, the Indonesian government has been encouraging Chinese and other investors to shift towards investing in renewable energy sources to replace the obsolete use of coal-fired power plants. The ultimate outcome of the research suggests the possibility of a complete transition from the Indonesian coal-fired power plant sector in the future within an undetermined timeframe
POLA STRATEGI BAWASLU PROVINSI BALI DALAM PENCEGAHAN DAN PENANGANAN PELANGGARAN SERTA KERAWANAN PEMILU TAHUN 2024
Get PDFAbstract
This research discusses the strategic patterns of Bali\u27s Provincial Election Supervisory Agency (Bawaslu) in preventing and handling violations and potential vulnerabilities in the 2024 elections. The study employs a qualitative method with informant selection based on specific criteria. Data collection was conducted through in-depth interviews, observations, and documentation. The findings reveal that this strategic pattern includes four stages: formulation, decision-making, implementation, and evaluation. All stages are collectively and collegially, involving all members and leaders. The designed strategy results in decisions to identify potential violations and vulnerabilities, area mapping, preparing work plans and budgets, organizing supervisory resources, and assigning tasks within structural working teams.This strategic pattern has been implemented in preventive and enforcement aspects. In the prevention stage, Bawaslu of Bali maps out potential violations and vulnerabilities, empowers supervisors at various levels, develops networks, and optimizes community participation through socialization activities. Meanwhile, in terms of enforcement, Bawaslu investigates violations such as the neutrality of civil servants, vote buying, and intimidation during campaigns, followed by recommendations for sanctions to relevant institutions. The evaluations indicate Bawaslu’s commitment to identifying weaknesses in the supervisory system.Other findings show supportive factors, such as the availability of human resources, financing, policies and legal frameworks, facilities, infrastructure, and institutional networks. However, several obstacles include limited human resources, regulatory complexity, lack of public supervisors, limited digital technology infrastructure, and political intervention. This study concludes that, overall, Bawaslu Bali’s strategy in preventing and enforcing election and regional election regulations has been relatively effective but is not yet optimal due to several challenges affecting the effectiveness of supervision. Therefore, it is recommended that the Provincial Bawaslu of Bali continue to develop and refine this strategic pattern sustainably from various aspects.
Keywords: Strategic pattern, Prevention and handling, Election violations, Bali Province
Abstrak
Penelitian ini yaitu mengenai pola strategi Bawaslu Provinsi Bali dalam pencegahan dan penanganan pelanggaran serta kerawanan pemilu tahun 2024. Penelitian ini menggunakan metode kualitatif, penentuan informan dilakukan berdasarkan kriteria, dimana pengumpulan data menggunakan teknik wawancara mendalam, pengamatan, dan dokumentasi. Hasil penelitian menunjukkan bahwa adanya pola strategi yang meliputi empat tahapan yang dilakukan melalui tahap perumusan, pemutusan, pelaksanaan, dan evaulasi. Seluruh tahapan dilalukan secara kolektif kolegial melibatkan seluruh unsur anggota dan pimpinan. Strategi yang dirancang, menghasilkan keputusan untuk mengidentifikasi potensi pelanggaran dan kerawanan, pemetaan wilayah, rencana kerja, anggaran, pengorganisasian sumber daya pengawasan, pembagian tugas tim kerja struktural. Praktik pelaksanaan pola strategi tersebut sudah dilakukan dari sisi pencegahan dan penindakan. Pada praktik pencegahan, Bawaslu Provinsi Bali memetakan potensi pelanggaran dan kerawanan, memberdayakan pengawas di semua jenjang, mengembangkan jaringan serta mengoptimalkan partisipasi masyarakat melalui sosialisasi. Sementara di sisi penindakan, Bawaslu melakukan investigasi terhadap berbagai pelanggaran seperti netralitas ASN, politik uang, dan intimidasi dalam kampanye. diikuti dengan pemberian rekomendasi sanksi kepada lembaga terkait. Evaluasi yang dilakukan menunjukkan adanya komitmen Bawaslu dalam mengidentifikasi kelemahan sistem pengawasan. Sebagai temuan lainnya ada faktor pendukung yaitu ketersediaan sumber daya aparatur, pembiayaan, kebijakan dan kerangka hukum, sarana dan prasarana, jaringan kelembagaan, namun disisi lain terdapat hambatan, yaitu masih adanya keterbatasan sumber daya aparatur, kompleksitas regulasi, keterbatasan pengawas publik, keterbatasan infrasturukur teknologi digital, dan masih adanya intervensi politik. Kesimpulan penelitian ini adalah bahwa peraktek secara keseluruhan, strategi Bawaslu Bali dalam pencegahan dan penindakan Pemilu 2024 telah berjalan cukup baik, namun belum optimal karena berbagai kendala yang mempengaruhi praktik pengawasan sehingga direkomendasikan agar Bawaslu Provinsi Bali terus mengembangkan dan menyempurnakan pola strategi secara berkelanjutan dari berbagai aspkenya.
kata kunci: pola strategi, pencegahan dan penanganan, pelanggaran pemilu, bal
ANALISIS PENERJEMAHAN KALIMAT ACAK BAHASA JEPANG KEDALAM BAHASA INDONESIA
Get PDFAbstractRandom sentences are a phenomenon of Japanese structure based on the distribution of structural components. The S Scrambling sentence for example places the position of the verb phrase in front of the subject, M Scrambling randomizes the beginning position of the sentence to the final position and the L Scrambling model places certain components across the clause boundaries. These sentences became the object of the Japanese source language (Bsu) which was transferred into Indonesian. The purpose of this study is to describe the location and meaning of the filler of functions, categories, and roles of sentences translated into Indonesian target languages (Bsa). Through the descriptive method of analysis carried out on the translation results of a group of student respondents, it was found that there was an extreme randomization of sentence function filler components, in the structure of functions, categories, and roles with the Japanese Bsu scramblingsentences. The large gap between the results of the Bsa translation and the core of the Bsu sentence provides an important warning for the teachers of the honyaku course, so that the development of translation techniques and methods arranges teaching to find the right translation model. Keywords: random, scrambling, translation; source language (Bsu); Target language (BSA)
AbstrakKalimat acak merupakan satu fenomena struktur bahasa Jepang berdasarkan distribusi komponen strukturnya. Kalimat S Scrambling misalnya menempatkan posisi frase verbanya di depan subjek, M Scrambling mengacak posisi awal kalimat menjadi posisi akhir dan model L Scrambling menempatkan komponen tertentu melintasi batasan klausa. Kalimat-kalimat ini menjadi objek bahasa sumber (Bsu) Jepang yang dialihkan ke dalam bahasa Indonesia. Tujuan penelitian ini untuk menggambarkan letak dan makna pengisi fungsi, kategori, dan peran kalimat hasil terjemahan bahasa sasaran (Bsa) Indonesia. Melalui metode deskriptif analisis yang dilakukan terhadap hasil terjemahan responden sekelompok mahasiswa, didapati adanya pengacakan komponen pengisi fungsi kalimat yang cukup ekstrim, pada struktur fungsi, kategori, dan peran dengan kalimat scrambiling Bsu Jepangnya. Begitu besarnya jarak hasil penerjemahan Bsa dengan inti kalimat Bsu tersebut memberikan peringatan penting bagi pengampu mata kuliah honyaku, agar pengembangkan teknik dan metode penerjemahan menata pengajaran untuk menemukan model penerjemahan yang tepat.Kata kunci: acak, srambling, penerjemahan; bahasa sumber (Bsu); bahasa sasaran (Bsa
Kombinasi Cipher Subtitusi (Beaufort Dan Vigenere) Menggunakan Pembangkit Kunci RC4 Pada Kriptogtrafi Video Audio Video Interlaced (AVI)
Get PDFCryptography is the science of information security which is the most fundamental basic issue in ensuring the security of data transmission via the web. Cryptography works by transforming data or information into random form. Video data is the most widely accessed information medium because video conveys information in audio and visual form. In this study, cryptography was carried out on AVI video files with a combination of Beaufort and Vigenere substitution cipher algorithms using the RC4 key generator. Testing was carried out on three groups of video sample test data based on the size of the video file, where each group contained 10 video files. The test results obtained an average time required for encryption of 17 minutes 17 seconds, decryption of 17 minutes 40 seconds. The quality is indicated by the algorithm, namely from data integrity with an MSE value of 0 and a PSNR value of infinte, from the resulting cipher having an average value of MSE ± 15883 and PSNR ± 0.612 dB on audio, and an average value of MSE ± 14173 and PSNR ± 0.674 dB on frames. Resolution and video file size as well as initial key length do not significantly affect MSE and PSNR values. Statistically, the frequency range of color appearance in the histogram of cipher frames becomes narrower and relatively uniform. Waves in the audio cipher against time units move irregularly with changing sound level amplitudes and are relatively uniform in each audio sample. The resistance of the cipher to attacks is proven by the audio in three groups giving an average MSE of ± 16074 and PSNR of ± 0.607 dB, while for frames in three groups giving an average MSE of ± 15941 and PSNR of ± 0.623 dB.Kriptografi adalah ilmu tentang keamanan informasi yang merupakan isu paling dasar dalam menjamin keamanan transmisi data melalui web. Kriptografi bekerja dengan mentransformasi data atau informasi menjadi bentuk acak. Data video merupakan sarana informasi yang paling banyak diakses sebab video menyampaikan informasi secara audio dan visual. Pada penelitian ini dilakukan kriptografi terhadap file video AVI dengan algoritma kombinasi cipher subsitusi Beaufort dan Vigenere menggunakan pembangkit kunci RC4. Pengujian dilakukan terhadap tiga kelompok data video sample uji berdasarkan ukuran file video, dimana masing-masing kelompok berisi 10 file video. Hasil pengujian diperoleh waktu rata-rata yang dibutuhkan untuk enkripsi sebesar 17 menit 17 detik, dekripsi sebesar 17 menit 40 detik. Kualitas ditunjukkan oleh algoritma, yaitu dari integritas data dengan nilai MSE sebesar 0 dan nilai PSNR sebesar infinte, dari chiper yang dihasilkan memiliki nilai rata-rata MSE ± 15883 dan PSNR ± 0,612 dB pada audio, serta nilai rata-rata MSE ± 14173 dan PSNR ± 0,674 dB pada frames. Resolusi dan ukuran file video maupun panjang kunci awal tidak berpengaruh pada nilai MSE dan PSNR secara signifikan. Secara statistik, range frekuensi kemunculan warna pada histogram cipher frames menjadi lebih sempit dan relative seragam. Gelombang dalam cipher audio terhadap satuan waktu bergerak tak beraturan dengan amplitude level bunyi yang berubah dan relatif seragam pada tiap-tiap sample audio. Ketahanan cipher terhadap serangan dibuktikan dengan audio pada tiga kelompok memberikan rata-rata MSE ± 16074 dan PSNR ± 0,607 dB, sementara untuk frame pada tiga kelompok memberikan rata-rata MSE ± 15941 dan PSNR ± 0,623 dB.  
OPTIMALISASI TATA LETAK WORKSHOP FABRIKASI DENGAN METODE ARC DI PT XYZ
Get PDFThis study aims to optimize the facility layout at PT. XYZ\u27s Fabrication Workshop using the Activity Relationship Chart (ARC) method. The current facility layout causes operational inefficiencies, primarily due to excessive material handling distances. The research method involved collecting data on inter-area relationships and facility usage frequency, which were then processed using the ARC method and Blocplan software to generate several proposed layout iterations. Two selected layout proposals were further analyzed: the first layout with an adjacent score of 0.71 reduced material handling distance from 768.6 meters to 473.4 meters (a reduction of 38.4%), while the second layout with an adjacent score of 0.68 reduced the distance to 510 meters (a reduction of 33.6%). The study results indicate that the application of the ARC method is effective in improving the efficiency and effectiveness of the facility layout in the workshop and enhancing the working environment conditions
Prediction of Stock Prices of IDX30-Indexed Companies using Dividend Policy, Profitability, and Firm Size
Get PDFThis research aims to determine the influence of Dividend Policy, Profitability, and Firm Size in Predicting Stock Prices of IDX30-indexed companies simultaneously & partially. The data was obtained from the company\u27s financial reports listed on the Indonesia Stock Exchange. The method used is a quantitative method. The sample was determined using a purposive sampling method on IDX30-indexed companies for the period 2018 to 2023. Based on this sampling, 16 companies were obtained as samples. The research findings show that Dividend Policy, Profitability, and Firm Size simultaneously influence Predicting Stock Prices, Dividend policy partially has no influence in predicting stock prices, while partially, both Profitability and Firm Size have an influence in Predicting Stock Prices.
Keywords: Stock Price; Dividend Policy; Probability; Firm Size; IDX3
Analisis Kerjasama Internasional dalam Membangun IKN: Bentuk, Fokus dan Kepentingan
Get PDFThis study analyses international cooperation, both bilateral and multilateral, in the establishment of Indonesia\u27s new capital, Ibu Kota Nusantara (IKN). The study utilizes the theoretical frameworks of international collaboration and national interest to examine the dynamics that underpin these partnerships. A qualitative research methodology was employed, using data obtained from literature reviews and interviews. The results indicate three key insights. Initially, worldwide collaboration in the IKN project constitutes a commitment combining governmental bodies, the corporate sector, and global institutions. These interactions can be classified into form of bilateral and multilateral kinds of collaboration. Secondly, Indonesia\u27s collaboration with partners from Asia and Europe focus two major areas: infrastructural development and ecologically sustainable practices. Asian nations have a robust interest in infrastructure projects, whilst European partners emphasize environmentally sustainable initiatives in the development of the new capital. Third, notwithstanding their participation in IKN, the economic and political objectives of Indonesia\u27s partners from both Asia and Europe seem to transcend the initiative. Their main interest is to improve political and economic relations with Indonesia, frequently emphasizing investments in sectors like mining and infrastructure beyond the Kalimantan region. This study enhances the academic discourse regarding the patterns and modalities of international cooperation in Indonesia, providing insights into the strategic motivations of Indonesia\u27s worldwide partners concerning the IKN project. Keywords — Bilateral, Cooperation, International, Multilateral, National interest, New capital city
Studi ini menganalisis kerja sama internasional, baik bilateral maupun multilateral, dalam pembangunan ibu kota baru Indonesia, Ibu Kota Nusantara (IKN). Studi ini menggunakan kerangka teori kerja sama internasional dan kepentingan nasional untuk melihat dinamika yang melandasi kemitraan tersebut. Metodologi penelitian kualitatif digunakan, dengan memakai data yang diperoleh dari tinjauan literatur dan wawancara. Hasilnya menunjukkan tiga temuan utama. Pertama, kerja sama di seluruh dunia dalam proyek IKN merupakan sebuah bentuk komitmen yang menggabungkan badan-badan pemerintah, sektor korporasi, dan lembaga-lembaga global. Interaksi ini dapat diklasifikasikan ke dalam bentuk kerja sama bilateral dan multilateral. Kedua, kerja sama Indonesia dengan mitra dari Asia dan Eropa berfokus pada dua bidang utama: pembangunan infrastruktur dan proyek pembangunan berkelanjutan ramah lingkungan. Negara-negara Asia memiliki ketertarikan yang besar terhadap proyek-proyek infrastruktur, sementara mitra-mitra dari Eropa menekankan pada inisiatif-inisiatif ramah lingkungan dalam pembangunan ibu kota baru. Ketiga, terlepas dari partisipasi mereka dalam IKN, tujuan ekonomi dan politik dari mitra Indonesia baik dari Asia maupun Eropa tampaknya melampaui inisiatif untuk kerja sama tersebut. Kepentingan nasional mereka adalah untuk meningkatkan hubungan politik dan ekonomi dengan Indonesia, yang sering kali menekankan investasi di sektor-sektor seperti pertambangan dan infrastruktur di luar wilayah Kalimantan. Studi ini meningkatkan diskusi akademis mengenai pola dan modalitas kerja sama internasional di Indonesia, memberikan wawasan tentang motivasi strategis mitra Indonesia di seluruh dunia terkait proyek IKN.
Kata kunci — Bilateral, Ibu kota baru, Internasional, Kepentingan nasional, Kerjasama, Multilatera
Diplomasi Budaya Jepang Melalui Strategi Cool Japan Di Indonesia
Get PDFThe Cool Japan strategy is a strategy or initiative undertaken by the Japanese government to promote Japan through its culture and creative industries, to enhance the positive image and brand of Japan in the eyes of the international community. Cultural diplomacy by Japanese in Indonesia through the Cool Japan strategy is an effort by Japan to support national interests, by promoting the characteristics and uniqueness of the Japanese through culture. This research aims to analyze Japan\u27s cultural diplomacy efforts through the Cool Japan strategy in Indonesia to support Japan in achieving their national interests. The method used in this research is descriptive qualitative, where in the process of collecting data obtained through primary data, which is interviews, and through secondary data, through previous scientific research. The result of the research is that Japanese cultural diplomacy through the Cool Japan strategy has succeeded in presenting Japanese culture in Indonesia, so that it can support Japan in their national interests, namely nation branding, as well as increasing the value of creative industry exports, and promoting Japanese culture. In addition, the Cool Japan strategy has also played a role in strengthening friendly relations between Japan and Indonesia through cultural exchanges. Keywords — Cool Japan strategy, culture, diplomacy, Indonesia, Japanese, national interestStrategi Cool Japan ini merupakan sebuah strategi atau inisiatif yang dilakukan oleh pemerintah Jepang untuk mempromosikan Jepang melalui kebudayaan dan industri kreatifnya, agar dapat menaikkan citra positif dan merek Jepang di mata dunia internasional. Diplomasi budaya yang dilakukan oleh Jepang di Indonesia melalui strategi Cool Japan merupakan sebuah upaya Jepang untuk mendukung kepentingan nasional, dengan cara mempromosikan ciri khas dan keunikan dari Negara Jepang melalui budaya. Penelitian ini bertujuan untuk menganalisis mengenai upaya diplomasi budaya Jepang melalui strategi Cool Japan di Indonesia untuk mendukung Jepang dalam mencapai kepentingan nasionalnya. Metode yang digunakan dalam penelitian ini adalah kualitatif deskriptif, dimana dalam proses pengumpulan data diperoleh melalui data primer yakni wawancara, dan melalui data sekunder yakni melalui penelitian ilmiah terdahulu. Hasil dari penelitian, adalah diplomasi budaya Jepang melalui strategi Cool Japan ini berhasil mempresentasikan kebudayaan Jepang di Indonesia, sehingga mampu mendukung Jepang dalam kepentingan nasionalnya yakni nation branding, sekaligus menaikkan nilai ekspor industri kreatif, dan promosi kebudayaan Jepang. Selain itu, strategi Cool Japanini juga telah berperan dalam memperkokoh hubungan persahabatan antara Jepang dengan Indonesia melalui pertukaran kebudayaan. Kata kunci — Diplomasi, Indonesia, Jepang, kebudayaan, kepentingan nasional, strategi Cool Japa