Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
Not a member yet
2566 research outputs found
Sort by
Systematic Literature Review: Factors Affecting The Quality Of Local Government Financial Reports In Indonesia
Get PDFResearch Objectives : This research uses a bibliometric Systematic Literature Review (SLR) which aims to determine the factors that influence the quality of regional government financial reports in Indonesia and then map these studies.
Method/Approach : This research is a bibliometric-based Systematic Literature Review (SLR) related to factors that influence the quality of local government financial reports in Indonesia and then mapping these studies.
Results : This study shows that it can be useful for local governments in making decisions to realize effective and efficient financial reporting management. With the regional financial accounting system partially significantly and positively influenced by three factors, namely attitude, motivation, and perception. Therefore, policy recommendations should focus not only on improving individual competencies but also on strengthening the system and governance framework synergistically to achieve transparent and reliable public financial reporting.
Practical Implications : Findings from 3 international and national journals show that factors influencing the quality of local government financial reports in Indonesia play an important role in strengthening integrated accounting and financial governance systems.
Originality/novelty : This research has a strong element of novelty compared to previous research because it combines a systematic literature review (SLR) approach with a very specific focus on the regional financial accounting system during the 2017-2025 period
Quality of Academic Administration Services at the Faculty of Social Sciences Gorontalo State University: Analysis with the SERVQUAL Model
Get PDFAcademic administration services are a central element in supporting the smooth educational process in higher education because it is the entrance to all student academic activities. This study aims to describe the quality of academic administration services at the Faculty of Social Sciences, Gorontalo State University using the SERVQUAL model. The research approach is qualitative with interview, observation, and documentation techniques. The results show that the reliability and physical evidence of the service are good, but responsiveness, reassurance, and empathy need to be improved especially in periods of high workload. The research recommends optimizing SOPs, increasing human resource capacity, and digitizing services to improve the quality of academic administration services
Digital Marketing Strategy: A Hybrid Systematic Literature Review and Bibliometric Analysis from the Scopus Database
Get PDFThis paper explores the key elements and challenges of digital marketing strategies, focusing on how businesses, particularly SMEs, can effectively navigate the evolving digital landscape. A systematic literature review and bibliometric analysis of 280 articles from the Scopus database were conducted to identify trends, challenges, and gaps in digital marketing strategies. The study finds that digital marketing strategies are critical due to technological advances and shifting consumer behaviors. Challenges include ROI measurement, data privacy, and the integration of emerging technologies like AI and big data. This paper provides valuable insights into the evolution of digital marketing, emphasizing the need for businesses to adapt to new technologies and ethical consideration
The Impact of PT. Jhonlin's Sugar Cane Plantation on the Welfare of Rice Farmers in Watu-Watu Village, Lantari Jaya District, Bombana Regency
No full textThe objectives of this study are 1) To analyze the contribution to the income of rice farmers with the existence of PT. Jhonlin Batu Mandiri's sugarcane plantations in Watu-Watu Village, 2) To analyze the welfare of rice farmers on the establishment of PT. Jhonlin Batu Mandiri's sugarcane plantations in Watu-Watu Village, using the Simple Random Sampling Method. The data analysis used was household income analysis, quantitative descriptive analysis to explain the impact of sugarcane plantations on household income of rice farmers, and welfare analysis of rice farmers on the establishment of sugarcane plantations PT. Jhonlin Batu Mandiri in Watu-Watu Village. The results showed: 1) The average expenditure of rice farmers from 42 respondents in one harvest is the highest cost incurred by farmers in Watu-Watu Village, Lantari Jaya District, Bombana Regency, which is fertilizer cost, amounting to Rp. 68,601,000/ha/MT. Meanwhile, the lowest cost is the tax fee, which is Rp. 9,280,000/ha. The average net income or profit of paddy rice farming in Watu-Watu Village, Lantari Jaya District, Bombana Regency was obtained at Rp. 1,237,062,500/ha/MT2) and sugarcane plantations had a positive impact on the household income of rice farmers in Watu-Watu Village, Lantari Jaya District, Bombana Regency. 2) Household welfare: The welfare level of rice farmers in Watu-Watu Village, Lantari Jaya District, Bombana Regency is quite high, with 42 rice farmers surveyed, namely 36 rice farmers who are included in the prosperous category and 6 rice farmers who are included in the unprosperous category, namely farmers in Watu-Watu Village, Lantari Jaya District, Bombana Regenc
Utilization of QGIS and Avenza Maps-Based Digital Maps in Geography Learning in High Schools
No full textThe role of learning media as a direct or indirect object for students cannot be ignored in the learning process. However, most teachers have not yet fully utilized geographic information system technology as a learning resource or representative media for learning in schools. Therefore, it is necessary to utilize GIS technology in the development of digital map media integrated with QGIS software and the Avenza Maps application in learning materials on the basics of mapping. The general objective of this study is to utilize digital map media based on QGIS and Avenza Maps to improvespatial thinkingstudents. The method used is research and development or Research and Development using the ADDIE development model. Based on a limited trial of the effectiveness of the media at SMA Negeri 2 Gorontalo, it shows that there are 34 students who were tested who achieved a mastery score of 31 students, while in a wider trial at several high schools the results showed that digital map media is very good for use in schools in the learning process. This is evidenced by student mastery data in evaluating the learning process with a presentation value between 80-100%. The presentation results are included in the category (Very Good) thus digital map media based on QGIS and Avenza maps are very good for use in the learning process
Does Transformational Leadership Impact Organizational Resilience? The Mediating And Moderating Role of Organizational Innovation
No full textThe leadership role is essential to promote resilience when handling the crises and organization shall focus for recovery to maintain competitive advantage. The study investigates transformational leadership to organizational innovation and organizational resilience and how organizational innovation act as a mediator between transformational leadership to organizational resilience. Quantitative research was used in this study and SEM PLS 4.0 was used to process data from 125 respondents in MNC manufacturing. The result shown that transformational leadership unable to influence organizational resilience but organizational innovation has effect to influence organizational resilience. When organizational innovation applied as mediating role, it can affect the transformational leadership to organizational resilience. This study only focus on how the transformational leadership and organizational innovation affect organizational resilience, in MNC manufacturing. The future study advised to broaden the scope to other places in Riau Islands or Indonesia more generally. Other variables such as adaptive capacity and self-efficacy can be used to further test the factors that influence Organizational Resilience in an organization. This study contributes theoretically to advancing knowledge on how organizational resilience and leadership styles correlate in multinational companies. In practice, this study can provide guidance for professionals in encouraging innovation and transformational leadership to enhance the resilience of multinational companies
Analysis Of The Impact Of Interest Rate Changes And Inflation On The Valuation Value Of Early Start-Ups In Indonesia
No full textThis study aims to analyze the effect of the benchmark interest rate (BI Rate) and inflation on startup investment in Indonesia. Using secondary data for the period 2015–2025, a linear regression analysis was conducted to test the relationship between variables. The results showed that the BI Rate has a negative relationship with startup investment (regression coefficient -1.051; p = 0.337), but is not statistically significant. Conversely, inflation shows a positive relationship (regression coefficient 1.343; p = 0.276), but is also not significant. These findings indicate that macroeconomic factors such as interest rates and inflation have not become the main determinants in startup investment decisions. Other factors such as government policies, access to funding, and technological innovation are thought to have a more dominant influence
Examining the Role of Social Environment in the Relationship between Competence and Entrepreneurial Interest of Vocational Students: A Systematic Literature Review (SLR)
No full textThis study aims to examine the role of social environment in the relationship between competencies and entrepreneurial interest of Vocational High School (SMK) students. Entrepreneurial competencies, which include practical skills, business knowledge, and creativity, are identified as important factors influencing entrepreneurial interest. However, the social environment-including family, peers, teachers and the local community-has a significant influence in shaping students' attitudes and motivation towards entrepreneurship. This review uses the Systematic Literature Review (SLR) method to identify, evaluate and synthesize findings from previous research relevant to this topic. The results show that a supportive social environment, such as strong family support, entrepreneurial-oriented peers, and education supported by schools, can strengthen the influence of competencies on students' entrepreneurial interest. Conversely, an unsupportive social environment can inhibit entrepreneurial interest despite high competencies. This study concludes that the role of the social environment is crucial in facilitating and strengthening the relationship between competence and entrepreneurial interest, which can contribute to the increase of entrepreneurship among vocational students
Development of Sagaurung Fish Downstream Potential as a form of Women’s Empowerment in order to increase family economic income
No full textCommunity empowerment is an effort to make what belongs to the community better so that the community can fulfill its needs as well as possible so that it can survive and develop independently in the economic, religious, social and cultural fields. In this research, researchers took a community empowerment of MSMEs, household businesses, BUMDes, Farmer groups, markets and other community economic assistance as part of this program. This empowerment takes various forms, such as training, workshops, funding, equipment assistance, renovation of facilities/infrastructure, and so on. It is hoped that this approach will improve societal and economic welfare in economic terms, community empowerment focuses on areas of progress and increases public awareness of local resources that can be exploited to generate income. Community economic empowerment requires strengthening community members' ownership of factors of production, control over distribution and marketing, the ability to earn sufficient income, and the ability to access information, knowledge and skills
The Effect Of E-Servqual & E-Promotion On The Purchase Decision Of Used Cars At Home Showrooms In East Jakarta
No full textThe development of digital technology has driven a transformation in marketing strategies and customer service, including in the used car sales sector. Home-based showrooms in East Jakarta have begun to utilize digital media to reach consumers more broadly. This study aims to examine the effect of e-Servqual and e-Promotion on used car purchasing decisions in home-scale showrooms. The research method uses a quantitative approach with multiple linear regression analysis. Data were collected through questionnaires to 132 respondents who had purchased used cars through digital platforms. The analysis results show that both e-Servqual and e-Promotion have a significant effect on purchasing decisions, both individually and simultaneously. The R Square value of 0.599 indicates that the two independent variables explain 59.9% of the variation in purchasing decisions, while the rest is influenced by other factors outside the model. This finding confirms the importance of clear information, quick response, and attractive digital promotions in influencing consumer behavior. The conclusion of this study is that service and digital promotion are the main strategies that must be optimized by home-based showroom businesses in the face of increasingly competitive market competition