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Determinan Kualitas Laporan Keuangan Pemerintah Daerah Dengan Sistem Pengendalian Internal Sebagai Variabel Moderasi Pada Organisasi Perangkat Daerah Kota Jambi
No full textPenelitian ini bertujuan untuk menganalisis pengaruh akuntabilitas, transparansi, good corporate governance, dan pemanfaatan teknologi informasi terhadap kualitas laporan keuangan pemerintah daerah, dengan sistem pengendalian internal sebagai variabel moderasi. Objek penelitian ini adalah Organisasi Perangkat Daerah (OPD) di Kota Jambi yang merupakan entitas pelaksana anggaran dan pelaporan keuangan daerah. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei. Data dikumpulkan melalui penyebaran kuesioner kepada pejabat struktural, bendahara dan staf penatausahaan pada 27 OPD, dengan total responden sebanyak 81 orang yang dipilih melalui teknik purposive sampling. Analisis data dilakukan dengan menggunakan Moderated Regression Analysis (MRA) melalui bantuan perangkat lunak SPSS versi 30. Hasil penelitian menunjukkan bahwa secara parsial akuntabilitas, transparansi, good corporate governance, dan pemanfaatan teknologi informasi berpengaruh signifikan terhadap kualitas laporan keuangan pemerintah daerah. Selain itu, sistem pengendalian internal terbukti memoderasi pengaruh akuntabilitas dan good corporate governance terhadap kualitas laporan keuangan, namun tidak memoderasi pengaruh transparansi dan pemanfaatan teknologi informasi. Implikasi dari penelitian ini menegaskan pentingnya penguatan sistem pengendalian internal serta penerapan prinsip tata kelola yang baik sebagai langkah strategis untuk meningkatkan akuntabilitas keuangan pemerintah daerah. Penelitian ini juga memberikan kontribusi terhadap pengembangan literatur akuntansi sektor publik, khususnya dalam pemahaman tentang peran variabel moderasi dalam hubungan antara faktor-faktor determinan dan kualitas pelaporan keuangan
Feasibility Analysis Of Grafted And Ungrafted Pepper Farming In Mataiwoi Village, Mowila District, South Konawe Regency
No full textThis study aims to: (1) Determine the feasibility of grafted and ungrafted pepper farming in Mataiwoi Village, Mowila District, South Konawe Regency. (2) Determine the increase in the number of farmers and the area of land using the grafted system in Mataiwoi Village, Mowila District, South Konawe Regency. The number of samples in this study was 39 respondents. Data analysis used Net Present Value (NPV), Net Benefit Cost ratio (B/C ratio), Internal Rate of Return (IRR) and Payback Period. The results of the study showed that the grafted and ungrafted pepper farming in Mataiwoi Village at a discount factor (df) of 6.5% and 150% was financially feasible to be developed. The positive NPV at both discount levels confirms that pepper farming is not only feasible to run but also financially profitable to be developed further. The increase in the number of farmers and the area of land used for the grafted method increased very rapidly, this proves that the government has succeeded in providing counseling on the grafted method to farmers
Digital Marketing Trends in Digital Entrepreneurship Education: A Literature Analysis of Opportunities and Challenges
No full textDigitalization in entrepreneurship education has brought significant changes, especially with the integration of technologies such as Artificial Intelligence (AI), big data, and digital marketing. This research aims to analyze the main trends in digital marketing as well as the opportunities and challenges faced in the context of digital entrepreneurship education. The research method uses a qualitative literature study approach through thematic analysis of 9 relevant scientific articles. The results show that trends such as the use of AI and big data provide great opportunities for students to improve analytical competencies and business strategies. However, challenges remain, especially in terms of curriculum adaptation, faculty competence, and technological infrastructure. Strategies such as collaboration with industry, teacher training, and integration of technology in the learning process are needed for digital entrepreneurship education to produce competitive graduates in the era of globalization and digitalizatio
Usability Analysis of Learning Device Monitoring Systems: Evaluation of User Experience for the Effectiveness of Educational Digitalization
No full textThis study aims to analyze the usability level of the learning tool monitoring system developed to support the digitalization of learning administration management in the educational environment. Usability is a crucial aspect in the successful implementation of the system, because it is directly related to the convenience, comfort, and effectiveness of use by teachers, supervisors, and education staff. This study uses a descriptive quantitative approach with evaluation instruments that refer to six usability characteristics, namely appropriateness recognizability, learnability, operability, user error protection, user interface aesthetics, and accessibility. Data was collected through the distribution of questionnaires to the respondents of the users of the system, and analyzed using descriptive statistics. The results of the analysis show that the system has an average usability value of 4.50 or 90.04%, which is classified as very good. The characteristics with the highest scores were accessibility (90.64%) and user interface aesthetics (90.42%), while the lowest scores were appropriateness recognizability (89.57%). These findings indicate that the system has met most of the users' expectations, especially in terms of the interface appearance, ease of access, and learning process of using the system. However, the aspects of function recognition and navigation still need to be slightly improved to be more optimal
Strategies to Improve Innovative Behaviour of Madrasah Tsanawiyah Teachers Through Learning Organization, Personality, and Job
No full textEducation requires innovative teachers to improve learning quality, but challenges like limited technology and unsupportive policies persist. A survey in MTs (Islamic junior high schools) in Bogor Regency reveals that many teachers struggle to recognize, generate, promote, and implement innovative ideas. This study offers strategies to enhance teachers’ innovative behavior through strengthening learning organizations, job satisfaction, and IT-based training. A quantitative survey method with path analysis and SITOREM Analysis was used to examine variable relationships and determine strategies for improving teachers’ innovative behavior. Data were collected through questionnaires from 252 certified teachers in private MTs in Bogor Regency, with descriptive and inferential statistical analysis measuring the research variables’ direct and indirect effects. The findings show that Learning Organization, Personality, Job Satisfaction, and Organizational Commitment significantly influence teachers’ Innovative Behaviour. Job satisfaction and organizational commitment act as intervening variables in some relationships, except for organizational commitment, which is ineffective as a mediator between personality and innovative behavior. These results emphasize the importance of a supportive work environment and job satisfaction in fostering teacher innovation
Exploring the Digital Transformation of Physical Education: User Perceptions and Supporting Resources
No full textThis study aims to analyze the perceptions of lecturers and students regarding the ease of use of digital platforms in the teaching of Physical Education, Sports, and Health (PJOK). The study is motivated by the growing utilization of digital technology in higher education, particularly in the post-pandemic era that has accelerated the adoption of online and hybrid learning systems. A descriptive quantitative approach was employed, with data collected through questionnaires distributed to respondents who had experience using platforms such as LMS, Zoom, and Google Classroom. The findings reveal that the majority of respondents rated digital platforms as “very easy” (53%) and “easy” (40.9%) to use in PJOK learning activities. However, 12.1% of respondents reported experiencing difficulties, which may be attributed to limited digital literacy, technical barriers, or a mismatch between platform features and the practical nature of PJOK instruction. These findings suggest that although the digitalization of PJOK learning has progressed positively, strategic interventions are still needed, including technical training, device support, and the development of adaptive digital learning models, to ensure that the digital transformation process is inclusive, effective, and sustainable
The Role of Gapoktan Bakti in Increasing the Income of Rubber Farmers in Anggokoti Village, Buke District, South Konawe Regency
No full textThis study aims to find out the function of Gapoktan Bakti in Anggokoti Village, find out the level of income obtained by rubber farmers in Anggokoti village and find out the relationship between the function of Gapoktan Bakti and the income of rubber farmers in Anggokoti Village. The population in this study includes individuals who are members of Gapoktan Bakti and have their own rubber plantations, totaling 21 people, with the sampling method being saturated sampling, where the entire population is used as a sample. The variables in this study are the function of gapoktan and farmers' income. The first data analysis technique uses descriptive analysis to determine the function of Gapoktan Bakti in Anggkoti Village. The second analysis technique uses income analysis to determine the income level of rubber farmers in Anggkoti Village. The third analysis technique uses Spearman rank correlation analysis to determine the relationship between the function of Gapoktan Bakti and the income of rubber farmers in Anggkoti Village. The results of the study show that (1) The implementation of the function of Gapoktan Bakti as a unit providing production facilities and infrastructure consists of fulfilling agricultural facilities (fertilizers, herbicides, and rubber vinegar), agricultural equipment (sapping knives and rubber pryers), and making it easier for farmers to access agricultural facilities, obtaining an average score (2.25) which is in the medium category. The implementation of Gapoktan Bakti's function as a farming/production unit consists of improving farmers' ability in rubber tapping activities , maintaining rubber plants, and maintaining the cleanliness of rubber sap, obtaining an average score (1.74) which is in the medium category. The implementation of Gapoktan Bakti's function as a marketing unit consists of stabilizing the selling price of rubber through partnerships, facilitating rubber marketing activities, and providing information on rubber prices, obtaining an average score (2.12) which is in the medium category. (2) The income level of rubber farmers in Anggokoti Village is quite high with an average of Rp 33,275,833,-/ha/year. (3) There is a strong relationship between the implementation of the Gapoktan Bakti function and the income of rubber farmers in Anggkoti Village, with a correlation coefficient value (rs) of 0.653 and a significance of 0.001
Income Analysis of Palm Sugar Processing Business (Arenga saccharifera) in Wansugi Village, Kabangka District, Muna Regency
No full textThis study aims to determine the amount of income from the palm sugar processing business in Wansugi Village, Kabangka District. This research was conducted in October 2024 - March 2025. The population in this study were business actors in Wansugi Village, Kabangka District, Muna Regency. To determine the sample in this study, the Census Sampling method was used for palm sugar processing business actors. This study was analyzed using quantitative descriptive analysis. The results of this study indicate that the average total income per month in palm sugar processing is IDR 1,445,000 with an average total cost per month of IDR 88,024 and an average income of palm sugar processors per month of IDR 1,257,944. With an R/C Ratio value of 1.12, it means that the palm sugar processing business in Wansugi Village, Kabangka District is feasible to be developed because the R/C Ratio value is >
Online Marketing and Its Impact on the Profitability of Student-Owned Snack Businesses in Kendari City (A Case Study of KUKITO)
No full textThis research is motivated by the evolution and transformation in technology, which has also influenced the economic sector. Online marketing is one form of community adaptation in the era of digital transformation, creating both opportunities and new challenges for business actors in maximizing profits. KUKITO, or Kukis Kabuto, is an innovative product developed by students of Halu Oleo University during their participation in the Student Entrepreneurship Development Program (P2MW) in 2024. Online marketing was applied as one of the strategies to optimize profits, and eventually, KUKITO achieved third runner-up in the food and beverage category (early stage) at the 13th KMI EXPO in 2024. The effectiveness of online marketing in increasing profits remains a subject requiring further analysis, especially in the context of student snack businesses such as KUKITO. The purpose of this study is to describe the application of marketing strategies and analyze the impact of online marketing on KUKITO's profitability. The research location was determined purposively, with the subject being the owner of KUKITO. To describe the marketing application, the researcher used qualitative descriptive analysis tools with variables including marketing strategy and marketing mix. Meanwhile, to analyze the impact of online marketing on KUKITO’s profit, a paired t-test was used to compare two related samples—profits gained from online and offline marketing over 28 weeks (June–December 2024). The research findings show that the implementation of online and offline marketing at KUKITO differed by 60% in terms of the marketing concept variables and 75% in terms of the marketing mix. Overall, there is a significant difference between KUKITO’s online and offline marketing strategies. This is evident in the sales results: offline marketing resulted in 2,208 products sold, averaging 78 products per week, which is higher than online marketing with 1,446 products sold, averaging 51 products per week. However, based on the results of the t-test, the significance value (two-tailed) was 0.249 (> 0.05), so it can be concluded that there is no significant difference between the profits of online marketing and offline marketing in the KUKITO business during the research perio
Analysis Of The Impact Of The Increase And Decrease In Rice Prices On Employee Income And Company Income In Sulawesi Selatan Province
No full textThe purpose of this study is to gain broader knowledge and understanding regarding the Analysis of the Impact of Rice Price Increases and Declines on Employee Income and Company Income at the UD. Putra Syarif Rice Company in Soppeng Regency. The method used in this study is qualitative with a descriptive qualitative research type. The sample used in this study was 5 respondents. Data collection techniques through observation, interviews and documentation. The results of this study are that the increase in rice prices has a significant impact on company income, because the increase in rice prices increases the company's profit margin. The decrease in rice prices also has an impact on company income. However, the impact is that the company's income has decreased. While on the other hand, the increase and decrease in rice prices have no impact on employee income. In facing this situation, the main strategy implemented by the company is to adjust the quality of rice when prices rise, and hold distribution when prices fall. In addition, the company prioritizes efficiency, good stock management, and strengthening relations with distributors and consumers. Harmonious working relationships, a family-like work climate, and open communication between leaders and employees are also important assets in facing market dynamics