Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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Get PDFLocal government performance is a vital indicator of fiscal decentralization success in Indonesia, shaped by institutional and structural factors. This study examines the effects of capital expenditure, local government size, legislative size, and financial reporting quality on the performance of 35 regency and municipal governments in Central Java from 2017 to 2023. Using a descriptive quantitative approach with multiple linear regression on secondary data, results show that capital expenditure significantly improves performance by 35.1%, local government size by 1.8%, while legislative size has a negative effect of 3.8%. Financial reporting quality has no significant impact. Collectively, the four variables contribute 36.6% to performance. These findings align with institutional theory, underscoring the need to match external demands with internal capabilities. The study offers policy recommendations to enhance fiscal governance and strengthen the institutional effectiveness of local governments sustainably
An Overview of the Literature on the Hexa-Helix Key Stakeholders Coopetition in Developing Responsible Tourism in Natural Tourism Parks
Get PDFThis study examines the application of the Hexa-Helix coopetition framework in developing responsible tourism at Gunung Tunak Nature Tourism Park, Central Lombok. Using a qualitative descriptive-analytical approach, data were gathered through purposive and snowball sampling, in-depth interviews, field observations, and document analysis involving six stakeholder groups: government, academia, industry, community, media, and regulatory bodies. The findings reveal that responsible tourism is implemented through a co-management system that integrates the Triple Bottom Line dimensions—economic, social, and environmental sustainability—into tourism governance. The Hexa-Helix model fosters synergy by aligning diverse stakeholder roles, where cooperation and competition coexist to drive innovation, resource optimization, and competitiveness. Community empowerment programs, participatory decision-making, and policy institutionalization are identified as key drivers of sustainability. Practical strategies include capacity-building training, infrastructure improvement, and equitable benefit-sharing mechanisms, which strengthen both conservation outcomes and local livelihoods. Theoretically, this study advances the literature on sustainable tourism by embedding the concept of coopetition within the Hexa-Helix model, offering an adaptable framework for other destinations. Context-specific insights emphasize the critical role of local champions in bridging interests among stakeholders, ensuring long-term collaboration and resilience
Legal Reasoning Behind the Abolition of the Right to File for Judicial Review of Administrative Court Decisions by Administrative Agencies or Officials
Get PDFThe purpose of writing this article is to examine the legal reasoning for the elimination of the right to review the decision of a state administrative dispute by a state administrative body or official. The method used in writing this article is normative juridical. The study found that the Constitutional Court judges used a historical approach, a conceptual approach, and systematic interpretation in determining the abolition of the right of review in state administrative disputes by state administrative bodies or officials. In conclusion, the judges of the Constitutional Court abolished the right of judicial review to provide legal certainty over an inkracht decision of the State Administrative Court, protect public rights, and realize the original purpose of establishing the State Administrative Court
Students Perceptions in Choosing the Sharia Banking Major in Relation to Future Career Prospects (Case Study on Sharia Banking Students at UINSU)
Get PDFStudent perception plays a vital role in shaping attitudes, interests, and decisions, particularly in choosing a major and planning a career. Each individual has different perceptions depending on background, expectations, and information received. This study aims to explore the perceptions of final-year and new students in choosing the Sharia Banking major with regard to career prospects. Many students still believe that graduates can only work in banks, although opportunities are more diverse. The research method applied is qualitative, using open-ended questionnaires distributed to 100 respondents, consisting of 50 new and 50 final-year students. The findings show that final-year students possess a broader understanding due to academic and internship experiences, while new students tend to have limited views. Factors influencing perceptions include experience, knowledge, and environment. The study suggests the need for early career prospect socialization, stronger collaboration between universities and industry, and students’ active efforts in seeking information and developing skills
Design of an Effective Accounting System in Financial Management at UD Pratama Jaya Furniture
Get PDFThe design of an accounting system plays an important role in providing information for business decision-making. Most business entities in Indonesia are categorized as MSMEs, where accounting information continues to hold an essential role as the basis for decision-making to support future business development. An appropriate accounting system design can help MSMEs achieve their business objectives. UD Pratama Jaya Furniture is a micro business entity engaged in trade activities, focusing on the sale of various types of furniture. However, based on initial observations, the entity has not yet implemented a proper accounting system in its business operations. The research results include the design of an accounting system consisting of form or document designs, account codes, journals, ledgers, financial statements, as well as cash purchase and sales procedures. With a structured system in place, UD Pratama Jaya Furniture can record transactions systematically, reduce the risk of recording errors, present understandable financial information, and provide accurate data for decision-making
The Effect of Enduring Service Intensifiers, Perceived Service Alternatives, and Self-Perceived Roles on the Level of Customer Satisfaction Using the Importance Performance Analysis Method (Case Study of Bank Sumut Syariah KC. Medan)
Get PDFThis study aims to determine the relationship and influence of Enduring Service Intensifiers, Perceived Service Alternatives, Self-Perceived Roles on the Level of Consumer Satisfaction using the importance performance analysis method (case study of Bank Sumut Syariah Kc. Medan). The type of research used in this study is quantitative research. The object of this research was conducted at Bank Sumut Syariah branch office Jl Imam Bonjol Medan. The population used in this study were Bank Sumut Syariah customers who saved at the bank in the first quarter of 2023, as many as 2,340 people. The sample in this study was 96 people. Data collection techniques used multiple linear analysis with the help of the SPSS program version 23.0. Based on the results of the partial hypothesis test (t-test), it shows that the variables Enduring Service Intensifiers, Perceived Service Alternatives, Self Perceives Roles have a significance value of <0.05, which means that the variables Enduring Service Intensifiers, Perceived Service Alternatives, Self Perceives Roles have a positive and significant influence on increasing consumer satisfaction, so that the hypothesis in this study is accepted
A Comparative Study of Slum Area Management in South Korea, Colombia, India, and Indonesia
Get PDFThe prevalence of slums remains a pressing global issue, with more than 1.1 billion people currently living in such conditions. This situation reflects persistent inequalities in access to adequate housing and basic services. To address this challenge, cross-country learning is essential to identify and adapt best practices for sustainable slum upgrading. This study employed qualitative methods to examine slum upgrading initiatives in South Korea, Colombia, India, and Indonesia. Data were collected through document analysis, literature review, and case study approaches. The findings indicate that the success of slum upgrading is determined not only by physical improvements but also by the quality of multi-stakeholder collaboration, community leadership, and consistent policy implementation. The cases of South Korea and Colombia highlight the importance of social mobilization and inclusive planning, whereas the cases of India and Indonesia underscore ongoing challenges related to coordination and funding constraints. This study underscores the need to strengthen local government capacity, enhance community participation, and develop multi-source financing schemes as key prerequisites for inclusive, empowered, and sustainable slum transformation. The cross-country insights presented here provide valuable policy lessons that can be adapted to improve slum upgrading practices in Indonesia
Analysis of Financial Report Preparation Based on ISAK 35: A Case Study of Sirajul Huda Islamic Boarding School, Tigabinanga District, Karo Regency
Get PDFThis study aims to analyze the implementation of ISAK 35 standards in the financial reporting of Pondok Pesantren Sirajul Huda located in Tigabinanga District, Karo Regency. A qualitative descriptive approach was used to identify the challenges and practical solutions faced by the pesantren in adopting the standard. The results indicate that the financial recording system is still manual and does not comply with the standards, mainly due to the limited understanding of accounting standards among the management and the lack of regular training. Recommendations include improving accounting literacy through training, implementing application-based recording systems, and preparing structured financial statements in accordance with ISAK 35. It is expected that the findings of this study can serve as a reference for other Islamic boarding schools in enhancing the quality of financial reporting and promoting transparency in sharia-based financial management
Analysis of Employee Job Satisfaction Based on the Influence of Leadership and Organizational Culture on the Millennial Generation in South Jakarta
Get PDFThis study aims to determine the effect of Leadership and Organizational Culture on Job Satisfaction of Millennial Generation Employees in South Jakarta. This research method uses associative research which aims to determine the effect between dependent variables on independent variables. The population in this study is unknown because of the very large number, This study uses the Cochran determination formula and gets the results of 97 respondents, with the random sampling method, or the technique of selecting a group of subjects randomly or based on certain characteristics that are considered as characteristics of the population that have been identified. Based on the results of the analysis, Leadership has a positive and significant effect on Job Satisfaction, this is shown in the Tcount> TTable (3.336> 1.985) and is significant at 0.01 <0.05 or 5%, so Ho is rejected and Ha is accepted. Other outcome variables also state that Organizational Culture has a positive and significant effect on Job Satisfaction, this is shown in the Tcount> TTable (8.089> 1.985) and is significant at 0.000 <0.05 or 5%, so Ho is rejected and Ha is accepted. Based on the results of the study, it shows that Leadership and Organizational Culture simultaneously have a positive and significant effect on Job Satisfaction of Millennial Generation Employees in South Jakarta. This is evidenced by the F test value that the Fcount value is 280.568 where the Fcount value> FTable is 280.568> 3.09 and also a significant value <0.05 or 0.000 <0.0
Customer Experience, Customer Engagement, and Social Media Advertising on Customer Loyalty: The Mediating Role of Customer Satisfaction at Bu Rudy Surabaya
Get PDFThe Indonesian souvenir industry, especially culinary-based small and medium enterprises, continues to grow in response to rising tourism activity. limited research integrates customer experience, customer engagement, and social media advertising within a single model to explain consumer loyalty, particularly while examining the mediating role of customer satisfaction. This study addresses that gap by investigating how these three marketing variables influence loyalty, customer satisfaction serving as the intervening factor, using Bu Rudy Surabaya as the research context. A quantitative (associative) design was applied, involving 100 respondents selected through convenience sampling. Data were processed using SmartPLS to evaluate both measurement and structural components. The findings reveal that customer experience and customer engagement enhance customer satisfaction, which then mediates their impact on loyalty. Social media advertising does not generate a significant effect on either satisfaction or loyalty. Customer experience emerges as the most influential determinant of consumer responses. The study offers an integrated empirical perspective on consumer behavior in culinary-based small and medium enterprises and provides practical recommendations for improving loyalty through strengthened experiences and meaningful customer engagement