Rumah E-Journal Citakonsultindo (CV. CITA UTILITAS UTAMA)
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Analysis of Social Development Performance in the Education Sector Based on Net Enrollment Rate in Gorontalo City
No full textSocial development in the education sector plays a strategic role in enhancing the quality of human resources, particularly in regions such as Gorontalo City, which is currently facing challenges in education access and participation. This study aims to analyze the performance of social development through the indicator of Net Enrollment Rate (NER) at the elementary, secondary, and tertiary education levels. The research employed a mixed-method approach with an explanatory sequential design, combining quantitative analysis of NER data from 2014–2024 and forecasting for 2025–2030 using regression, exponential smoothing, and ARIMA methods. This was complemented with in-depth interviews with relevant stakeholders. The findings reveal that the NER for primary schools is approaching its maximum value; however, NERs for junior high schools, senior high schools, and higher education still show disparities and fluctuations, driven by economic, social, and digital infrastructure limitations. The COVID-19 pandemic has further exacerbated these conditions. The study concludes that improvements in NER heavily rely on the continuity of affirmative policies and digital transformation in education. Therefore, it is recommended that local governments strengthen multi-sector collaboration, expand scholarship programs, and accelerate equitable education digitalization to promote equal access and sustainably increase educational participation at all levels
Determinasi Financial Behavior Pengguna Paylater: Peran Financial Literacy, Self-Control, Financial Inclusion, Dan Social Environment Generasi Z Dan Milenial Kota Madiun
No full textPenelitian ini bertujuan untuk menganalisis Pengaruh Financial Literacy, Self- Control, Financial Inclusion, Social Environment terhadap Financial Behavior Pengguna Paylater Gen Z dan milenial di Kota Madiun. Metode penelitian yang digunakan adalah kuantitatif dengan teknik pengumpulan data menggunakan kuesioner. Sampel sebanyak 384 responden diperoleh melalui teknik purposive sampling. Analisis data dilakukan dengan regresi linier berganda menggunakan SPSS 25. Hasil penelitian menunjukkan bahwa secara parsial, Financial Literacy, Self-Control, Financial Inclusion, dan Social Environment berpengaruh signifikan terhadap Financial Behavior. Secara simultan, keempat variabel independen berpengaruh signifikan terhadap Financial Behavior pengguna PayLater. Kesimpulan dari hasil penelitian ini adalah keempat variabel ini berperan penting dalam membentuk keputusan keuangan generasi muda yang menggunakan layanan keuangan digital
The Role of Information Technology in Overcoming Business Development Barriers in the Era of Globalization
No full textInformation Technology (IT) in overcoming business development barriers in the era of globalization. Globalization creates various obstacles such as increasingly fierce international competition, rapid market changes, limited access to information, and demands for operational efficiency. Through a literature review approach, this article identifies these key barriers and analyzes the contribution of IT as a strategic solution. IT plays a role in improving information access and expanding markets through digital platforms and modern marketing technologies. In addition, IT promotes operational efficiency through business process automation, system integration, and the use of management software. IT also supports data-driven decision making through big data analytics and business intelligence. However, IT implementation faces challenges such as high costs, limited human resource competencies, digital security risks, and resistance to change. Overall, IT is a key factor in strengthening business competitiveness in the global era, as long as companies are able to manage the challenges of its implementation
Spatial Autocorrelation Analysis of Agricultural Commodity Regionalization in Buru Regency
Full text linkThe agropolitan concept is expected to boost farmers' welfare and increase the share of the agricultural sector in the regional gross domestic product (RGDP). The purpose of this study is to examine the distribution pattern of agricultural commodities in Buru Regency based on spatial autocorrelation and to determine agropolitan districts that can be developed based on the results of cluster and outlier analysis. This study uses secondary data and analyzes it using spatial autocorrelation and LQ analysis techniques. The results show that the LQ (Location Quetient) value for rice is relatively uniform in Buru Regency, with only three subdistricts statistically included in the high cluster. The LQ values for tubers are relatively concentrated in Buru Regency, and the High High cluster values for several areas indicate that there are areas with LQ values > 1 in two other subdistricts that function as buffers. Clove LQ values > 1 are found in eight subdistricts in Buru Regency, with only two subdistricts statistically included in the high clove production cluster, while other areas function as buffers. Coconut LQ values > 1 are found in ten subdistricts in Buru Regency, with only five subdistricts statistically included in the high coconut production cluster, while other areas serve as buffers
Audit Delay and Its Determinants: Financial Characteristics, Audit Firm Size, and Going Concern
Full text linkThis study examines the effect of solvency, profitability, and public accounting firm (PAF) size on audit delay, with the going concern audit opinion as a moderating variable. The sample consists of property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Secondary data were obtained from annual reports, financial statements, and audit reports published by the IDX. Panel data regression analysis was conducted using EViews software. The results show that solvency, profitability, and PAF size have positive and significant effects on audit delay. Furthermore, the going concern audit opinion moderates the relationship between financial characteristics and audit delay with varying effects. Specifically, the going concern audit opinion weakens the effect of solvency on audit delay but is not statistically significant. In contrast, it significantly strengthens the positive effect of profitability on audit delay. Meanwhile, the moderating effect of the going concern audit opinion on the relationship between PAF size and audit delay is negative but insignificant. These findings highlight the importance of financial characteristics and auditor-related factors in explaining audit delay in the property and real estate sector
The Effect Of Corporate Risk Disclosure (CRD) and Good Corporate Governance (GCG) On The Value Of Banking Companies Listed On The Indonesia Stock Exchange
Full text linkThis study aims to examine the effect of Corporate Risk Disclosure (CRD) and Good Corporate Governance (GCG) on firm value of banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Firm value is measured using Tobin’s Q, while CRD is measured through a risk disclosure index. GCG is proxied by independent commissioners, audit committees, and institutional ownership. This research employs a quantitative approach with explanatory research design. The sample consists of 23 banking firms selected through purposive sampling, resulting in 69 observations. Data analysis is conducted using multiple linear regression. The results indicate that Corporate Risk Disclosure has a positive and significant effect on firm value. Furthermore, Good Corporate Governance mechanisms also have a positive and significant effect on firm value. These findings suggest that transparency in risk disclosure and the implementation of good corporate governance enhance investor confidence and firm value in the banking sector
Public Administration Strategy Of The Youth, Sports, And Tourism Office Of Way Kanan Regency In Developing Local Tourism Potential
No full textRegional tourism development is one of the strategic instruments in regional development aimed at improving local economic growth and community welfare. Way Kanan Regency possesses considerable natural and cultural tourism potential; however, its utilization has not yet been optimal. This study aims to analyze the public administration strategy of the Youth, Sports, and Tourism Office of Way Kanan Regency in developing regional tourism based on the Attraction, Accessibility, and Amenity (3A) components. This research employed a descriptive qualitative approach. Data were collected through in-depth interviews, observation, and documentation. The research informants consisted of officials from the Youth, Sports, and Tourism Office, tourism site managers, and other relevant stakeholders. Data analysis was conducted using the interactive model of Miles and Huberman. The results indicate that tourism development strategies in Way Kanan Regency have not been implemented optimally. In terms of Attraction, tourism resources have not been properly curated and managed. Accessibility remains the most significant constraint due to inadequate road infrastructure leading to tourist destinations. Meanwhile, the Amenity aspect shows limited and uneven availability of supporting tourism facilities. These conditions are influenced by weak strategic planning, budget limitations, and suboptimal inter-agency coordination. The study concludes that tourism development in Way Kanan Regency requires strengthening public administration strategies through integrated destination planning, enhanced cross-sector coordination, and sustainable community involvement to ensure effective management of the 3A components
The Influence Of Transformational Leadership And Reward Systems On Employee Performance At Recheese Factory Kedaton Fast Food Restaurant, Bandar Lampung
No full textTransformational leadership and reward systems play an important role in improving employee performance in the fast-food restaurant industry. Inspirational leadership and fair, transparent reward systems can enhance employee motivation, commitment, and productivity. Therefore, this study analyzes the influence of transformational leadership and reward systems on employee performance at Recheese Factory Fast Food Restaurant, Kedaton, Bandar Lampung. The purpose of this study is to examine the effect of transformational leadership and reward systems on employee performance at Recheese Factory Fast Food Restaurant, Kedaton, Bandar Lampung. This research employs a quantitative approach. The population consists of all employees of Recheese Factory Fast Food Restaurant, Kedaton, Bandar Lampung, totaling 35 employees, with a sample of 35 respondents. Data analysis was conducted using multiple linear regression analysis. The results indicate that transformational leadership and reward systems have a positive and significant effect on employee performance, both individually and simultaneously, indicating that both variables are important factors in enhancing employee performance
Exploring Local Wisdom-Based Marketing To Enhance Consumer Attraction At Bu Asih Restaurant In Bandar Lampung City
No full textBu Asih Eatery is a local restaurant located at Jl. Bumi Manti 3 No. 3, Labuhan Ratu, Rajabasa, Bandar Lampung. Although the number of visitors increased from 12,450 in 2022 to 16,950 in 2024, the restaurant's revenue showed a declining trend, decreasing by 5% in 2023 and by 3% in 2024. This decline is partly influenced by reduced menu prices, increased operational costs, the provision of discounts, and rising raw material prices that have suppressed profit margins. This study aims to explore the role of local wisdom-based marketing in enhancing consumer attractiveness at Bu Asih Eatery in Bandar Lampung. This research adopts a qualitative approach, with data collected through interviews, observations, and documentation, and analyzed using qualitative analysis techniques. The results indicate that the implementation of local wisdom-based marketing strategies, through traditional menus, authentic flavors, and friendly service, has successfully built a unique identity and attracted consumers. Factors such as traditional recipes, the use of local ingredients, affordable prices, and a warm atmosphere enhance emotional closeness with customers. Consumers responded positively to the uniqueness of the menu and services. However, challenges include limited resources, conventional promotional methods, and competition from modern restaurants. With proper management, this strategy has the potential to increase customer satisfaction, loyalty, and attract new consumers
The Phenomenon of Vulnerable Population Exploitation Going Viral on Social Media: A Social Construction of Impression Management Among Content Creators
No full textThis study examines the growing phenomenon of vulnerable population exploitation on social media platforms—including TikTok, YouTube, Instagram, and Facebook—in which content creators publish videos featuring elderly individuals, persons with disabilities, children, and impoverished groups to generate digital revenue and audience engagement. Grounded in Peter L. Berger and Thomas Luckmann's theory of Social Construction of Reality and Erving Goffman's Impression Management framework, this research investigates the motivational factors driving content creators to produce such content and the social constructions these creators disseminate through digital platforms. Employing a qualitative approach through literature review and content analysis, the study draws on multiple academic journals, relevant legislation, and publicly accessible social media content. The findings reveal that economic incentive, social recognition, and algorithmic reinforcement are the primary drivers of viral exploitation content. Content creators strategically perform emotional staging—framing scenes of poverty, disability, and suffering—to elicit empathy from audiences and convert it into digital coins, views, and subscribers. This practice constructs a distorted social reality in which vulnerability is commodified and suffering becomes a form of entertainment. The study recommends enhanced multi-stakeholder collaboration among the Ministry of Communication and Information (Kominfo), Ministry of Social Affairs (Kemensos), and Regional Social Services (Dinsos) to regulate exploitative content, alongside greater platform accountability and improved digital literacy among the public