26 research outputs found

    Enhancement of MSME Digitalization With Collaborative Governance: Public Values, Decision-Making, and The Administrative Context

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    Background: Micro, Small, and Medium Enterprises (MSMEs) are vital to Indonesia’s economy but struggle with digitalization.Purpose: This study investigates how collaborative governance accelerates MSME digitalization through NVivo 12, focusing on the role of public values, decision-making, and administrative culture in driving digital transformation. It aims to identify key themes that strengthen governance and foster a sustainable digital ecosystem for MSMEs.Design/methodology/approach: This study examines the Fast Track Digitalization (FTD) Program in North Sumatra, a collaboration between the government, private sector, and civil society to support MSME digitalization. Data from 16–24 in-depth interviews were analyzed using thematic analysis to identify key themes in collaborative governance.Findings/Result: The study highlights the role of stakeholder collaboration and public values in accelerating MSME digitalization. It emphasizes public-private partnerships, digital literacy, and financial support, while transparent governance and flexible regulations are key to sustainable growth.Conclusion: Collaborative governance has proven effective in enhancing the competitiveness and sustainability of MSMEs in the digital era. However, research on this topic is limited, especially regarding North Sumatra, and does not fully explore the impact of emerging technologies like AI and blockchain on MSMEs\u27 digital resilience. Future studies should investigate how these technologies can strengthen governance frameworks and contribute to long-term sustainability.Originality/value (State of the art): This research offers novelty by developing a threefold perspective that emphasizes the importance of integrating public values, collaborative decision-making, and the administrative and cultural context of policy. Keywords: MSME, digitalization, collaborative governance, threefold perspective, thematic analysi

    MITOLOGI SENI REOG PONOROGO VS KAMPANYE PERLINDUNGAN SATWA ANIMAL WALFARE MELALUI PRAKTIK REKAYASA SOSIAL

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    Article Tools Print this article Indexing metadata How to cite item Email this article (Login required) Email the author (Login required) About The Authors Jusuf Harsono https://www.scopus.com/authid/detail.uri?authorId=57216895207 Universitas Muhammadiyah Ponorogo Indonesia Ilmu Pemerintahan Slamet Santoso https://scholar.google.co.id/citations?user=Zsq-ixQAAAAJ&hl=en&oi=ao Universitas Muhammadiyah Ponorogo Indonesia Ilmu Ekonomi Yusuf Adam Hilman https://scholar.google.co.id/citations?user=WCJW-AQAAAAJ&hl=en&oi=ao Universitas Muhammadiyah Ponorogo Indonesia Ilmu Pemerintahan About Waskita Focus and Scope Editorial Team Publication Ethics Visitor Statistics Reviewers IN COLLABORATION WITH User Username Password Remember me Information for Author Online Submissions Author Guidelines Download Article Template Download Book Review Template Index Tools Mendeley User Guide Insert Citation using Mendeley Notifications View Subscribe Journal Content Search Search Scope Browse By Issue By Author By Title Information For Readers For Authors For Librarians Keywords Animal Walfare Character Education Democracy Demokrasi History education, Globalization, Young People Jodipan Village Karakter Mental Revolution Morality Musyawarah Nilai Pendidikan Pendidikan Karakter Pendidikan Kewarganegaraan Perception Of Happiness Social Engineering. Tourism Village budaya sekolah character education nilai karakter Jumat Berkah MITOLOGI SENI REOG PONOROGO VS KAMPANYE PERLINDUNGAN SATWA ANIMAL WALFARE MELALUI PRAKTIK REKAYASA SOSIAL Jusuf Harsono, Slamet Santoso, Yusuf Adam Hilman Abstract The Mythology of Ponorogo’s Reog vs The Animal Walfare Campaign through Social Engineering Practice. Community beliefs in using tiger’s skin considered as an important thing for Ponorogo’s Reyog artist. However, this intensely opposed to Animal Welfare Conception. Therefore, it needs against the reality of deconstruction. This study seeks to change the Ponorogo’s Reyog artist mindset. It can be change slowly by Social Engineering. This study using a qualitative methodology with the approach of phenomenology. Informants in this review are craftsman of Reyog and the artist. The study obtained the procedure of making craft, Dhadhak Merak (Barongan). By using substitute material, the cost are difference. It is cheaper. The dissemination of information through media-related making craft Dhadhak Merak (Barongan) Subtitusi made. Through the medium of as a newspaper, that readily in were missing by the community is a form of campaign As Social-Engineering practices of measurable

    Determinan Behavioral Intention Penggunaan Peer-to-peer lending Syariah Di Indonesia: Model UTAUT2

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    Financial technology developed a concept, peer-to-peer lending, that enables access to funding without the role of financial institutions such as banks. However, data shows that market share of Islamic peer-to-peer lending is still very small compared to the peer-to-peer lending industry as a whole. Therefore, further efforts are needed to increase the market share of Islamic peer-to-peer lending. This study attempts to understand factors influencing behavioral intention of users (as a funders) to use Islamic peerto-peer lending with the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) approach. Using the judgment sampling method, 157 Islamic peer-to-peer lending users were collected as respondents. This research was conducted using the Partial Least Square - Structural Equation Modeling (PLS-SEM) method and use SmartPLS 3.0 software to test the proposed model. The results show that performance expectancy, price value, and habit have a positive influence on behavioral intention to use Islamic peer-to-peer lending, where performance expectancy has the biggest influence

    Book Tax Different, Kepemilikan Keluarga dan Persistensi Laba pada Perusahaan Go-Public Indonesia

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    The aims of this study are to examine the factors affecting book-tax difference (BTD) and analyze the influence of BTD and family ownership to earning persistence. This research use panel data with population of listed company in Indonesia Stock Exchange. The result shows significant correlation for all factors affecting BTD to BTD. Earning persistence test shows that both different value and/or sources in BTD give different implications to earning persistence. This research also find evidence that family ownership significantly influence the persistence of earning exclude when the value of BTD is large negative-coming from earning management and tax avoidance activity

    PERSEPSI MASYARAKAT PERKOTAAN TERHADAP LAYANAN SMART CITY: MODEL UTAUT2

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    In this study, we look at technology readiness related to performance expectancy and effort expectancy from UTAUT2 to analyze urban community perceptions of smart city services. Data is collected using a survey questionnaire. We use Partial Least Square Structural Equation Modeling (PLS-SEM) analysis. The questionnaire consists of 16 items on the Technology Readiness Index 2.0 scale to measure technological readiness and the UTAUT2 scale which has 29 items. The research of the study shows that optimism has a positive effect on performance expectancy and effort expectancy in using smart services. This means that respondents believe and have a sense of optimism that smart city service technology will be understood and used. Effort expectancy, facilitation conditions, and hedonic motivation have a positive effect on the intention to use smart services. It can be said that although some users are anxious about the new technology, it will not have an impact on the usability and ease of use of smart service technology

    Sistem Pengendalian Internal Atas Dana Desa: Analisis COSO Framework 2013

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    Implementing an internal control system in managing village funds is important considering that the priority objective of managing village funds is to increase development and empower village communities. Therefore, this research focuses on the implementation of the internal control system carried out by village government officials by referring to the internal control system theory established by COSO and by looking at the suitability of existing policies in the field. The objects of this research are Ramunia 1 Village and Beringin Village, Deli Serdang subdistrict, using a postpositivist approach with descriptive methods. The results of this research show that not all components of the internal control system by COSO have been implemented by Ramunia 1 Village and Beringin Village. The problem that is the main concern is due to the village government's lack of understanding regarding internal control in managing village funds, policy socialization from the central government which has not yet fully socialized the internal control system policy to the village governmen

    MONETARY POLICY AND HERDING BEHAVIOR: EMPIRICAL EVIDENCE IN THE INDONESIAN STOCK MARKET BEFORE AND AFTER COVID-19

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    This study examines the impact of the Federal Reserve and Bank Indonesia's monetary policies on herding behavior in the Indonesian stock market before and after the COVID-19 pandemic. The research found that changes in benchmark interest rates by the Fed and Bank Indonesia significantly caused herding behavior in the market. Before the pandemic, herding behavior occurred when the Fed lowered the Fed funds rate and Bank Indonesia raised the BI7DRR. After the pandemic, herding behavior occurred when the Fed raised the Fed funds rate and Bank Indonesia lowered the BI7DRR. The study suggests that Bank Indonesia's monetary policy should align with the Fed's to mitigate herding behavior, as the correlation between Bank Indonesia and the Fed's monetary policy was weakening post-pandemic. The findings highlight the importance of aligning monetary policies to mitigate herding behavior in the Indonesian stock marke

    PENERJEMAHAN KALIMAT MAJEMUK DARI BAHASA INGGRIS KE BAHASA INDONESIA (Analisis Isi dalam Novel Terjemahan “Wuthering Height” Karya Emily Bronte oleh A. Rahartati Bambang Haryo)

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    Penelitian ini bertujuan untuk memperoleh pemahaman mendalam tentang penerjemahan kalimat majemuk dalam novel terjemahan “Wuthering Height” karya Emily Bronte oleh A. Rahartati Bambang Haryo. Gambaran ini meliputi aspek kesepadanan terjemahan, strategi penerjemahan, keakuratan terjemahan, keberterimaan terjemahan, dan keterbacaan terjemahan. Penulis mengambil 30 (tiga puluh) sampel data dalam teks sumber (BSu) yang terdiri dari 10 (sepuluh) kalimat majemuk setara bertingkat (KMSB), 10 (sepuluh) kalimat majemuk bertingkat (KMB), dan 10 (sepuluh) kalimat majemuk setara (KMS) beserta terjemahannya dalam teks sasaran (BSa) yang dipilih secara acak pada Chaper 1, Chapter 2, Chapter 3, Chapter 4, dan Chapter 5 masing-masing 2 (dua) kalimat majemuk untuk setiap kategorinya. Dari hasil analisis, penulis menemukan bahwa penerjemahan dari ketiga puluh sampel data tersebut (100%) berorientasi pada kesepadanan dinamis. Sementara itu, penulis mengidentifikasi 9 (sembilan) jenis strategi penerjemahan yang digunakan oleh penerjemah, yaitu transposisi, modulasi, parafrase, perluasan, reduksi, kompensasi, kesepadanan budaya, sinonimi, dan transferensi. Salah satu bentuk strategi transposisi yang nampak mencolok bagi penulis adalah bentuk pemecahan satu kalimat teks sumber (BSu) menjadi 2 (dua) atau lebih kalimat teks sasaran (BSa). Pada kategori KMSB, sepuluh sampel data (100%) diterjemahkan dengan cara dipecah menjadi 2 (dua), 3 (tiga) atau 4 (empat) kalimat. Pada kategori KMB, hanya ada 2 (dua) kalimat (20%) yang diterjemahkan dengan cara memecahnya menjadi 2 (dua) kalimat. Sementara itu, pada kategori KMS juga hanya ada 2 (dua) kalimat (20%) yang diterjemahkan dengan cara memecahnya menjadi 2 (dua) kalimat. Ada 7 (tujuh) sampel data (23%) yang diterjemahkan secara kurang akurat. Seluruh terjemahan dari sampel data (100%) masuk dalam kategori terjemahan berterima. Sementara itu, terdapat 2 (dua) sampel data (7%) yang terjemahannya masuk dalam kategori kurang terbaca. ********* This research was aimed to find the picture of the translation of complex sentences from English into Bahasa Indonesia in the translated Emily Bronte’s novel “Wuthering Height” by A. Rahartati Bambang Haryo. The picture consisted of translation equivalences, translation strategies, translation accuracy, translation acceptability, and translation readability. The author took 30 (thirty) ‘complex’ sentences as the data of this research consisting of 10 complex-compound sentences, 10 complex sentences, and 10 compound sentences. Those were randomly taken by the author from Chapter 1, Chapter 2, Chapter 3, Chapter 4, and Chapter 5 of the novel, each of which the author took 2 complex-compound sentences, 2 complex sentences, and 2 compound sentences. From the analysis, the author found that the translation of all data (100%) were dynamic equivalnce. Besides, the author identified 9 (nine) translation strategies which were transposition, modulation, praphrase, expansion, reduction, compensation, cultural equivalnce, synonim, and tranference. In terms of transposition strategy, there was one outstanding fact. The fact was that all 10 (ten) complex-compound sentences (100%) were translated by breaking each source text (ST) into 2 (two) or more sencetences in the target text (TT); 2 (two) complex sentences (20%) were trasnlated by breaking each source text (ST) into 2 (two) sentences in target text (TT); and 2 (two) compound sentences (20%) were translated by breaking each source text (ST) into 2 (two) sentences in target text (TT). There were 7 (seven) sentences (23%) in the source text (TT) which were less-accurately translated. The translation of all sentences (100%) were categorized as acceptable. Two sentences (7%) were translated in lessreadable category

    Analysis the Influence of Audit Committee Characteristics on Tax Aggressiveness in Indonesia

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    This research seeks to examine the impact between the intend of corporate tax aggressive with several characteristics of audit committee members, namely independence, expertise, diligence and gender diversity. Measurement of effective tax rate paid is used to measure tax aggressiveness. This study is an empirical examination of quantitative method research involving 1,632 sample data from 408 companies listed in Indonesia Stock Exchange (IDX) using time series collection within a period of 5 years (2017-2021). The method of analysis in this study is panel regression analysis and using Eviews10 and SPSS v25.0 for the data processing. The author finds that the independence of the audit committee tends to give a significant effect on tax aggressiveness. Meanwhile, the expertise, diligence, and gender diversity of the audit committee do not have a significant effect on the practice of tax aggressiveness. If shareholders, investors, and tax agents are aware of the audit committee's makeup, it may warn them of the dangers of the company's aggressive tax planning.
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