Jurnal Online Universitas Terbuka
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Determinants of Whistleblowing Within Local Government’s Internal Auditors
Get PDFThe effectiveness of whistleblowing as a part of organization’s internal control depends on the employee’s willingness to become whistleblowers. This research was conducted to examined effect of several individuals and contextual factors of local government’s internal auditors on the whistleblowing intention. Using the theory of planned behavior (TPB), the individual factors in this research were attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The prosocial behavior theory was used to explain contextual factors such as independence commitment and public service motivation. Using stratified random sampling, we obtained 201 questionnaires from the population of the local government’s internal auditors in West Kalimantan Province. We used PLS-SEM with higher-order constructs to explain the relationship between components in the model. The research found that only three factors affected whistleblowing intentions: attitudes towards whistleblowing, subjective norms, and perceived whistleblowing control. The conclusion of this research indicates the importance of building an organizational ethical culture, designing definite reporting mechanisms, ensuring the trust of report follow-ups, and guaranteeing protection for whistleblowers
Implementation of GRI Standards in the Sustainability Reports of Plantation Sector Companies Listed on the Indonesia Stock Exchange (IDX)
Get PDFThe sustainability report is one of the business strategies to increase investor confidence through specific disclosure items. This paper is written with the aim of disclosing the application of GRI Standards in sustainability reports of plantation companies listed on the IDX. The sample companies in this paper are 15 companies with the object being the 2021 plantation company sustainability report. The results of the analysis show that the disclosure of the GRI Standards implementation in plantation companies listed on the BEI is an average of 51.74% with an average number of disclosures of 73, 47 items are in the Partially Applied category. The largest average disclosure is on universal standards by 69.77%, environmental specific topics by 43.53%, social by 39.83% and economic by 32.36%. PT. Sampoerna Agro Tbk. is the company with the highest disclosure of 113 disclosure items or 79.58% in the Well Applied category. While the company that made the least disclosure in 2021 was PT. BISI International Tbk. with 41 disclosure items or 28.87% of the 142 items that must be disclosed are in the Limited Disclosure category. These results indicate that the application of GRI Standards is still relatively low so special attention is needed from plantation companies to be able to increase disclosure items in the following year considering that the impact on the company's operational activities is quite large on the economy, environment and social environment around the company's location
Memperdagangkan Alibi dalam Perkara Keterlibatan Korupsi Menggunakan Teori Anomie dari Emile Durkheim
Get PDFThe previous research has emphasized that belief systems justification can weaken perceptions of corruption, thereby possibly encouraging unfair behavior. The results of previous replicated studies show that system justification is generally negatively related to perceptions of corruption. However, they also show a negative correlation with corrupt intentions. This journal discusses the relationship between corruption and the Anomie theory which was initiated by Emile Durkheim. The results of the study prove that there are still many people who justify any means to get what they want. Many power holders commit criminal acts of corruption to enrich themselves. In fact, according to the Anomie theory, which was coined by Emile Durkheim, all these methods must be done in the right way and do not harm others, such as saving from monthly wages every month. But in fact, many people take shortcuts to achieve their goals which will certainly harm them in the future. The same thing was done by one of the employees of the Directorate General of Taxes at the Ministry of Finance, Gayus Tambunan. He was in the spotlight of the Indonesian state because the amount of balance in his account was fantastic and hard to believe. It turned out that the money he earned was not from honest results. Instead, it comes from corruption which is an illegal act or is not justified by the state. What the state can do is to take precautions. Prevention can be done by the state by communicating values ​​and moral concepts that apply equally to all members of society. If society or the state establishes clear and unequivocal standards, individuals recognize them and abandon certain desires that they had previously planned. It can be said that, according to Durkheim, it is the communication of clear and firm social norms on the one hand and the stability of economic and social factors in society on the other that can prevent the spread of crime, especially corruption.
Penelitian sebelumnya telah menekankan bahwa pembenaran sistem kepercayaan dapat melemahkan persepsi korupsi sehingga mungkin mendorong perilaku yang tidak adil. Hasil studi replika sebelumnya menunjukkan sistem justifikasi umumnya berhubungan negatif dengan persepsi korupsi. Namun, mereka juga menunjukkan korelasi negatif dengan niat korupsi. Jurnal ini membahas hubungan antara korupsi dengan teori Anomie yang digagas oleh Emile Durkheim. Hasil penelitian membuktikan banyak pemegang kekuasaan melakukan tindak pidana korupsi untuk memperkaya diri. Padahal, menurut teori Anomie yang dicetuskan oleh Emile Durkheim, semua cara tersebut harus dilakukan dengan cara yang benar dan tidak merugikan orang lain. Kenyataannya, banyak orang yang mengambil jalan pintas untuk mencapai tujuannya yang tentunya merugikan mereka di kemudian hari. Hal senada juga dilakukan salah satu pegawai Direktorat Jenderal Pajak Kementerian Keuangan, Gayus Tambunan. Ia menjadi sorotan negara Indonesia karena jumlah saldo di rekeningnya yang fantastis dan sulit dipercaya yang ternyata merupakan hasil korupsi. Yang bisa dilakukan negara adalah melakukan tindakan pencegahan. Pencegahan dapat dilakukan oleh negara dengan mengkomunikasikan nilai dan konsep moral yang berlaku sama kepada seluruh anggota masyarakat. Dapat dikatakan bahwa, menurut Durkheim, komunikasi norma-norma sosial yang jelas dan tegas di satu sisi dan stabilitas faktor-faktor ekonomi dan sosial dalam masyarakat di sisi lain dapat mencegah penyebaran kejahatan, khususnya korupsi
URBAN MINING BATERAI LITHIUM BEKAS SEBAGAI SUMBER ALTERNATIF BAHAN BAKU BATERAI LITHIUM
Get PDFAn urban mining proposal has been made that offers a lithium battery waste managementsolution. This is motivated by the absence of a waste management system that specificallyhandles lithium batteries. The research was conducted quantitatively for electrochemicaldischarge experiments and qualitatively for data collection, processing and formulation of urbanmining proposals. From the experimental results, it was found that 5% NaCl is the optimumconcentration for electrochemical discharge. Obstacles are still found based on qualitativeanalysis of waste management data in Indonesia, especially for lithium battery waste. The scopeof the proposed urban mining system includes the people as the user and the temporarycollectors. Hopefully this urban mining design is beneficial for an effective and environmentallyfriendly lithium battery waste management plan.Telah dibuat usulan urban mining yang menawarkan solusi tata kelola sampah baterai lithium.Hal ini dilatarbelakangi belum adanya sistem pengelolaan sampah yang spesifik menanganibaterai lithium. Penelitian dilakukan secara kuantitatif untuk percobaan electrochemical discharge dan kualitatif untuk pengumpulan data, pengolahan dan perumusan usulan urban mining. Dari hasil penelitian eksperimental didapatkan bahwa NaCl 5% merupakan konsentrasi optimum untuk electrochemical discharge. Analisa kualitatif dari data tata kelola sampah di Indonesia didapatbahwa masih ditemukan kendala khususnya untuk sampah baterai lithium. Sistem urbanmining yang diusulkan mencakup lingkup masyarakat dan pengumpul sementara. Diharapkan usulan urban mining ini bisa memberikan masukan untuk perencanaan tata kelola sampah baterai lithiumyang efektif dan berwawasan lingkungan
Fungsi Badan Kepegawaian dan Pengembangan SDM dalam Melakukan Mediasi pada Proses Perceraian PNS di Lingkungan Pemerintah Kabupaten Tana Tidung
No full textMarriage according to Law Number 1 of 1974 is an inner and outer bond between a man and a woman as husband and wife to live a perfect, happy, and eternal life. Not all marriages can run as expected because there is no agreement or conflicting behavior that results in divorce in both the general public and civil servants. This study aims to describe and analyze staffing policies in fostering household harmony and support improving employee performance, analyze the factors causing civil servant divorce, analyze the mediation process carried out by BKPSDM as a form of regional organizational function in the civil servant divorce process and analyze obstacles and solutions. In mediating the divorce process for civil servants within the Tana Tidung Regency Goverment. This study uses a qualitative descriptive method with data collection techniques through interviews, observation and documentation. This study concludes that the government policy of Tana Tidung Regency in fostering household harmony is carried out through religious activities, giving leave, counseling guidance, and socialization about household harmony. Factors causing civil servant divorce include infidelity, economy, one party being a drug addict, and differences in principles, ideology, and religion. BKPSDM as a mediator uses the 5 mediation principles of David Spencer and Michael Brogan in the civil servant divorce apllication process. The obstacles faced werw that one of the parties was unable to attend, and parties were uncooperative, unable to accept suggestions, and incomplete administrative requirements. The solution is to make a summons to the parties concerned, bring other parties to obtain additional information, and contact employees to complete the requirements for submitting a divorce permit so that the next process can be carried out.
 
PENGEMBANGAN MODEL PEMBELAJARAN PROBLEM SOLVING BERBANTUAN LEARNING MANAGEMENT SYSTEM UNTUK MENGEMBANGKAN KETERAMPILAN BERPIKIR KRITIS SISWA
Get PDFThis study aims to produce a problem solving learning model with LMS in developing students' critical thinking skills on buffer solution material and knowing how to implement it. The research method used is Research & Development (R&D) which refers to the Thiagarajan model with the stages of define, design, and develop. The trial results show that the LMS-assisted problem solving learning model on the buffer solution, make conditions student-centered becomes interactive and fun, improves students' understanding and memory of the buffer solution concept, gives students the freedom to ask questions or express opinions. Based on the research results, it can be concluded that the development of LMS-assisted problem solving learning models can develop students' critical thinking skills on the buffer solution material
Digital-Based Economic Recovery Program For MSMEs in Indonesia
No full textPurpose - The recent Covid-19 pandemic has stagnated the majority of economic sectors, especially Micro-enterprises. This is observed in the inability of most Micro-enterprises to develop during the period, thereby, leading to bankruptcy and a change in sales strategy through a digitalization scheme to obtain more comprehensive marketing access. Therefore, this research was conducted to initiate the ideal e-marketing adoption model for small micro-enterprises.
Methodology - This research uses qualitative exploration approach. The samples were selected using snowball sampling technique by moving gradually from one individual to another. Moreover, the analyzed through data collection, reduction, presentation, and conclusion.
Findings - The results showed that there are two categories of digital business programs which include startup training and development as well as scale-up training and development. The main contribution of the implementation of the Digital-Based Economic Recovery Program is facilitating the micro-enterprises in Indonesia accessibility to become participants in sustainable empowerment, increasing the micro-enterprises in Indonesia business performance capacity, and encouraging the micro-enterprises competitiveness increased to penetrate the suitable international market standards.
Originality - The program is expected to serve as a role model based on mutual relations to ensure optimal empowerment of Micro-enterprises supported by the use of appropriate technology
Work Stress of Online Motorcycle Taxi Drivers: The Role of Coworker Support, Autonomy and Affective Occupational Commitment
Get PDFPurpose – Online motorcycle taxi driving is a field of work that has recently become a work option for some people. However, it could be this choice because of the compulsion that can cause stress. Drawing on social cognitive theory, this study investigates the antecedents of online motorcycle taxi drivers work stress, by considering coworker support, autonomy, and affective occupational commitment.
Methodology – Data collection was carried out by surveying questionnaires, with 89 online motorcycle taxi drivers in Surabaya as respondents. Data analysis was done using Partial Least Square-Structural Equation Modeling (PLS-SEM).
Findings – Supportive of social cognitive theory, this study finds that coworker support and autonomy positively influence affective occupational commitment, while affective occupational commitment is likely to reduce work stress. Coworker support and autonomy have no significant direct effect on work stress. Affective occupational commitment mediates the relationship between coworker support and work stress.
Originality – Previous studies on online motorcycle taxi drivers tend to identify organizational commitment and examine the effect of work stress on work attitudes. The present study considers affective occupational commitment as an antecedent of work stress, and a mediator of the influence of coworker support and autonomy, on online motorcycle taxi drivers' work stress in Surabaya
PELATIHAN PEMBUATAN ECO ENZYME DARI LIMBAH ORGANIK RUMAH TANGGA DI DASA WISMA SUKUN
Get PDFGarbage is a never-ending problem for cities in Indonesia. Garbage hoarding is always increasing every year. The amount of waste is increasing along with the increase in population and consumption patterns. Even though the garbage capacity in DIY increases, the increase in the volume of waste also increases so that independent waste management to reduce waste is an effective way of reducing waste problems. Eco enzyme is the result of fermentation from household organic waste with the composition of water: organic waste (raw fruit peels and fresh vegetable waste): molasses = 10:3:1 which has many functions. The eco enzyme making training begins with counseling then assistance until harvest. Eco enzyme can be harvested after a fermentation process for 3 months by storing it in an airtight plastic container. The number of Dasa Wisma Sukun conducts eco enzyme making activities with the assistance of local eco enzyme volunteers until harvesting and can use the results for many household needs. This community service activity is very beneficial for many people.
Sampah merupakan masalah tak kunjung selesai bagi kota kota di Indonesia, penimbunan sampah setiap tahunnya selalu meningkat. Jumlah sampah semakin meningkat seiring dengan peningkatan jumlah penduduk dan pola konsumsi masyarakat. Walaupun daya tampung sampah di DIY bertambah, tetapi peningkatan volume sampah juga bertambah lebih banyak sehingga pengelolaan sampah mandiri untuk mengurangi sampah merupakan cara efektif mengurangi masalah sampah. Eco enzyme merupakan hasil fermentasi dari sampah organik rumahtangga dengan komposisi air: sampah organik (kulit buah mentah dan sampah sayur segar) : molase = 10:3:1 yang mempunyai banyak fungsi. Pelatihan pembuatan eco enzyme ini diawali dengan penyuluhan kemudian pendampingan hingga panen. Eco enzyme dapat dipanen setelah proses fermentasi selama 3 bulan dengan penyimpanan dalam wadah plastik kedap udara. Ibu ibu dasa wisma sukun melakukan kegiatan pembuatan eco enzyme dengan pendampingan relawan eco enzyme nusantara hingga panen dan dapat memanfaatkan hasilnya untuk banyak keperluan rumah tangga. Kegiatan pengabdian masyarakat ini sangat bermanfaat bagi banyak orang
PENGOLAHAN LIMBAH KULIT PISANG MENJADI BIOBATERAI SEBAGAI ENERGI ALTERNATIF RAMAH LINGKUNGAN WARGA SIDOTOPO WETAN, SURABAYA
Get PDFBatteries are one source of electrical energy that is still an important need in everyday life, especially for electronic equipment. Batteries are often used for daily activities, including for TV remotes, wall clocks, flashlights, and others. However, battery waste is very dangerous for the environment because it contains hazardous materials and requires proper handling to deal with it. One of them is the procurement of alternative batteries that are more environmentally friendly. Battery waste can be recycled using natural materials, one of which is using waste from banana peels. Banana peels contain ionizing properties and conduct electricity, making them suitable for use as an electrolyte paste that has optimal battery life. The processing of leather waste into alternative batteries (biobatteries) is carried out with partners from the residents of Sidotopo Wetan Village, Kenjeran District, Surabaya, as a community service program through three stages, namely the preparation, socialization, and practice stages. Then in the practical session, experiments were also carried out with the aim of knowing the voltage generated from the biobattery and the durability of the biobattery made from banana peel waste. In the experimental results in the practical session, it was found that banana peel waste can deliver electricity, so it can be used for electrolytics in commercial batteries which may be used as biobatteries. It is hoped that through this service program, it can provide provisions for community partners in overcoming battery needs through their own production to reduce the cost of purchasing batteries, as well as being able to update science and technology, so that community partners are able to create prosperous and competitive families.
Baterai merupakan salah satu sumber energi listrik yang masih menjadi kebutuhan penting dalam kehidupan sehari-hari terutama untuk peralatan elektronika. Baterai seringkali digunakan untuk kegiatan sehari-hari, diantaranya untuk remot TV, jam dinding, senter, dan lain-lain. Namun, limbah baterai sangat berbahaya bagi lingkungan karena mengandung bahan berbahaya dan beracun yang memerlukan penanganan yang tepat untuk mengatasinya. Salah satunya dengan pengadaan baterai alternatif yang lebih ramah lingkungan. Limbah baterai dapat didaur ulang menggunakan bahan alami salah satunya menggunakan limbah dari kulit pisang. Kulit pisang memiliki kandungan yang dapat terionisasi dan menghantarkan listrik, sehingga cocok digunakan sebagai pasta elektrolit yang memiliki daya tahan baterai yang optimal. Pengolahan limbah kulit pisang menjadi baterai alternatif (biobaterai) dilakukan bersama mitra warga Kelurahan Sidotopo Wetan, Kecamatan Kenjeran, Surabaya, sebagai program pengabdian masyarakat melalui tiga tahapan yaitu tahap persiapan, sosialisasi, dan praktik. Kemudian di sesi praktik juga dilakukan eksperimen dengan tujuan mengetahui tegangan yang dihasilkan dari biobaterai serta daya tahan biobaterai yang berbahan dari limbah kulit pisang. Pada hasil eksperimen di sesi praktik didapatkan hasil bahwa limbah kulit pisang dapat mengantarkan arus listrik, sehingga dapat digunakan untuk menggantikan elektrolit pada baterai komersil yang berpotensi sebagai pembuatan biobaterai. Diharapkan melalui program pengabdian ini dapat memberikan bekal kepada mitra warga dalam mengatasi kebutuhan baterai melalui produksi sendiri untuk menekan biaya pembelian baterai, serta dapat menjadi pemutakhiran ilmu pengetahuan dan teknologi, sehingga mitra warga mampu menciptakan keluarga sejahtera dan berdaya saing