MIMBAR : Jurnal Sosial dan Pembangunan

Auditor's Success in Detecting Fraud: The Role of Professional Ethics and Workload

2023-11-02T15:18:46+08:00

The purpose of this study is to assess the impact of workload and professional ethics on an auditor's capacity to spot fraud in 12 public accounting firms located in Bandung that are listed on the Indonesia Stock Exchange (IDX). Descriptive and verification study of forty auditors from twelve public accounting firms in Bandung that are listed on the Indonesia Stock Exchange (IDX) is the methodology employed.. Using a questionnaire, the survey approach was used to gather the majority of the data. Following data collection, SPSS 23.0 0 software was used to do multiple linear regression analysis on the data. The findings demonstrated that while workload had a negative and substantial impact on the auditor's ability to detect fraud, professional ethics had a positive and significant impact.

The Urgency of State Administration Attitude for Good Governance

2023-12-16T15:30:29+08:00

Good Governance is a fundamental concept in public Good Governance is a fundamental concept in public sector management that emphasizes the importance of transparency, integrity, responsibility, fairness, trust, balance, clarity, honesty, consistency, rule of law, vision, and mission in the public sector. In Indonesia, the government administration system is recognized as a crucial element in ensuring national progress and development. Thus, the concept of Good Governance is viewed as an important element in reforming the public sector and transforming it into a system that reflects accountability, responsibility, and transparency in its operations. To achieve the goals of Good Governance, it is essential to establish a strong and effective system of government administration. Such a system must prioritize the application of Good Governance principles in the planning, implementation, and accountability processes. The relationship between the attitudes of state administration and public service delivery is also critical in achieving Good Governance. The attitudes of state administration play a crucial role in shaping the foundation for Good Governance. It is important to note that Good Governance cannot be achieved solely through the implementation of policies and regulations.

Enhancing Digital Literacy Through Instructional Videos and Social Media Engagement

2023-11-25T02:17:32+08:00

Digital literacy is an important factor in supporting the implementation of more optimal learning activities in Early Childhood Education (PAUD), more than that digital literacy can have a good influence on the development of early childhood. The purpose of this research is to provide a further understanding of digital literacy and social media interactions in the PAUD Education environment. As well as providing complete counseling on techniques and materials for making interactive learning videos. This service program uses participatory techniques through mentoring and training methods with comprehensive teaching media based on learning videos to meet learning needs in PAUD. Teachers will be given training on various digital applications that can support learning. Teachers and parents will have the ability to make teaching videos for students and children, which will indirectly direct them to become content creators in the field of education.

Effective Leadership and Social Entrepreneurship Engagement in Optimal MSMEs Performance

2023-04-22T23:41:47+08:00

This study explores the synergistic relationship between effective leadership and social entrepreneurship engagement as key drivers for optimizing the performance of Micro, Small, and Medium Enterprises (MSMEs). As MSMEs play a pivotal role in fostering economic growth and societal well-being, understanding the nuanced dynamics that contribute to their success is paramount. The research delves into the multifaceted dimensions of effective leadership, encompassing transformative, servant, and inclusive leadership styles. It investigates how these leadership approaches influence organizational culture, employee motivation, and innovation within MSMEs. Moreover, the study examines the impact of social entrepreneurship engagement on MSMEs, emphasizing the integration of social and environmental responsibility into business practices. By employing a mixed-methods research design, including surveys, interviews, and case studies, the study aims to provide a comprehensive analysis of the interplay between leadership effectiveness, social entrepreneurship, and MSMEs performance. Preliminary findings suggest that organizations led by leaders who embrace adaptive and socially conscious strategies demonstrate increased resilience, employee satisfaction, and community engagement. The research contributes to both academic and practical perspectives by offering actionable insights for policymakers, business leaders, and entrepreneurs seeking to enhance MSMEs' contributions to sustainable development. The findings highlight the importance of cultivating leadership skills that prioritize ethical decision-making, stakeholder collaboration, and social impact.

The Role of Early Childhood Education Teachers in Communicating and Managing Schools Safe

2023-11-28T03:03:17+08:00

When a disaster occurs, students are the most vulnerable to the effects, especially if the disaster occurs while the children are at school. With the large number of potential disasters that occur, disaster education is very important to do early on, and this is done by equipping early childhood teachers about disaster education and managing disaster-safe schools. In the end, education and management of disaster-safe schools can be conveyed to children through play activities according to the principles of learning for early childhood. Efforts to provide disaster education from an early age is an important and fundamental action that is not only an act of curriculum development or enrichment alone, but is also a preventive action for the life of every child in dealing with this phenomenon in the future, so that when faced with real events every child has optimal readiness to deal with it.

The Role of Village Government in Achieving Village Without Poverty

2023-11-02T22:58:11+08:00

This study aims to describe the achievements, roles of village governments, supporting factors, obstacles and work plans of the village government to accelerate the achievement of villages without poverty in Antiga Kelod Village. This type of research was qualitative descriptive, with primary and secondary data. The method of data collection were observation, documentation and in-depth interviews. Research informants were village government, poor people, local assistants and BUMDEs managers. The results showed that the achievement of villages without poverty was 70.45 percent, in the good category. The role of the village government was carried out by intensifying the village's cash-intensive program, the partitioning of villagers' and food security programs. Supporting the achievement were the existence of BUMDes, livestock farmer groups, village funds and social capital. The obstacle to achievement was villagers who were reluctant to be excluded from the data of the poor. The village government's work plan to accelerate the achievement of a village without poverty is to develop the village's tourism potential. The village government was advised to take a persuasive approach to villagers who were reluctant to be excluded from the data of the poor.

Cultural and Social Capital in the Adaptation of Indonesian Students in the United States

2023-12-17T20:15:41+08:00

Research on the adaptation of Indonesian students abroad often emphasizes internal abilities, self-motivation, and various psychological aspects. However, in the study of educational globalization, it is important to reinforce research on internal and psychological aspects with external approaches, such as social and cultural approaches. Therefore, this study measures the cultural and social capital that facilitates the adaptation of Indonesian students in the United States. The research utilized a quantitative approach with multiple linear regression analysis to examine the relationship between variables. The findings indicate that both cultural and social capital have an impact on the adaptation abilities of Indonesian students in the United States, either simultaneously or partially, with social capital showing a more significant influence. The research aims to expand sociological theories related to student adaptation and serves as a strategic study to enhance the adaptation abilities of students studying abroad.

Pros and Cons Tourism Development in Komodo National Park, Indonesia

2023-12-17T20:07:43+08:00

The rapid tourism development of Komodo National Park (KNP) as part of the restructuring of the Labuan Bajo strategic tourism area in Indonesia has aroused concerns. The conservation area within the biosphere reserve plays a pivotal role in preserving the natural environment and essential resources necessary for the survival and habitat of Komodo dragons. The global dissemination of social, economic, environmental, and conservation issues through the media has garnered significant attention. This study examines the local perspectives on tourism development in KNP. A qualitative method was employed through in-depth interviews with stakeholders such as local communities, government, NGOs, educators, indigenous, entrepreneurs, and travel agencies. This study found that destination development has altered their socioeconomic which is perceived as benefits and drawbacks. This study contributes to tourism development literature. This research suggests that KNP management, government, and stakeholders involved in the project planning need to consider local involvement to facilitate sustainable outcomes.

Digital-Based Maritime Tourism Development Policy in the Anambas Islands in Maintaining Maritime Sovereignty

2023-10-31T18:55:11+08:00

The Anambas Archipelago, one of the potential areas for marine tourism in Indonesia, is located in the Riau Archipelago. Supported by a strategic location, being on the path of New Regional development, becoming an international shipping lane and directly adjacent to the State of Singapore. This study aims to look at the policy of developing digital-based marine tourism in the Anambas Islands. This study uses a qualitative method. Source of data obtained from primary data, secondary data. Observation data collection techniques, interviews, documentation, FGD. Triangulation data analysis technique assisted by N-Vivo12Pluss Tools. Maritimetourism development policy is seen from three aspects, namely the policy of compiling E-Tourism prototypes, developing tourist attractions, developing promotion/marketing of marine tourism. The results of the Anambas Islands Regency government have not been optimal in developing digital-based marine tourism. Even though the government already has a National Tourism Development Master Plan (RIPPARNAS) for 2010-2025, which is directed at the development of maritime tourism, there are no specific steps or tourism development policies that carry a digital approach. Based on the theory used, it is known that tourists' needs for accessibility where information access facilities must be easily achieved and technology supporting facilities such as telecommunications and internet access which are added so as to satisfy tourists using technology and smartphones when traveling in Anambas have not been fully realized. So that the role of digital in the marine tourism of the Anambas Islands has not fully provided a positive influence while digitalization should add excellence to the tourist experience.

Tourism Village Development Based on Participatory Planning

2023-11-27T02:12:15+08:00

The Bandung Regency Government plans to develop 100 tourist villages with the aim of accelerating the economic growth of the surrounding community. One of the potential tourist villages in Bandung Regency is Baros Village. Baros village has good potential to be developed, but there is no tourism planning for the village. In this study a participatory approach was used or in tourism it is better known as Community Based Tourism Development. The analysis used in this study is the 4A and SWOT analysis. From the results of the analysis carried out, it was found that the village of Baros has strengths in terms of various natural conditions and cultural values. The development of the tourism area is divided into 3 zones, namely the core zone, buffer zone and service zone.

Assistance for Madrasah Diniyyah Teachers in Implementing Children's Al-Qur'an Literacy Learning

2023-12-17T22:49:57+08:00

Eradicating Al-Qur'an illiteracy is an important agenda item that must be prioritized. It is one of the problems in madrasah diniyyah institutions that requires a broad range of teacher competencies related to meaningful and enjoyable Al-Quran learning in the aspects of planning, preparation, and use of learning media, as well as various evaluation techniques for early Al-Qur'an literacy learning for madrasah diniyyah students. As a solution, to improve competence and skills in carrying out early Al-Qur'an literacy learning, madrasah teachers must be given knowledge and skills in managing early Al-Qur'an literacy learning. The goal is that teachers can provide proper early Qur'an literacy learning for madrasah students. The Community-Based Participatory Research Method (CBPR) is used in this service. This method seeks to facilitate the community in improving academic quality. The empowerment results show that the ability of madrasah teachers to implement early Qur'an literacy learning has significantly increased through several activities that have been carried out, namely planning lesson plans, methods, and techniques of learning the Qur'an, selecting Al-Qur'an learning media, and applying Al-Qur'an learning evaluation techniques. Assistance for madrasah teachers must always be carried out to expand their pedagogical competence.

Enhancement of UMKM Financial Management in Kec. Cilawu For Supporting The Halal Ecosystem

2023-12-17T23:02:42+08:00

Most of the small traders in Cilawu are trapped by loan sharks. This condition is due to limited literacy and legal sources of capital. Still need to gain confidence in sharia financial service products. This study concludes the Enhancement of the Ability of UMKM Financial Management in Cilawu For Supporting The Halal Ecosystem is to increase literacy in financial management for traders, from planning to preparing financial reports that because the level of financial literacy of traders is still low, and traders do not have confidence in financial service institutions and financial service products; besides that, it is necessary to provide literacy in Islamic financial institutions and their financial products and services, which can directly boost the activities of Islamic financial institutions to contribute to the development of the halal ecosystem.

The Effect Fears of Missing Out (Fomo) on Women Muslims Consumer

2023-12-16T15:37:28+08:00

The phenomenon of fear of missing out (FoMO) among the current generation Z has become a quite unique phenomenon from the perspective of consumer behavior. The FoMO phenomenon of cosmetic products is very interesting to see what factors can influence this. the emergence of FoMO behavior that has an impact on consumer behavior. This study uses a quantitative approach with non-probability sampling techniques because researchers do not know for sure the actual number of the study population. Purposive sampling was used in sampling in this research where respondent criteria were required to achieve the objectives of this research. Meanwhile, data analysis on this research uses structural equation modeling with SmartPLS software. The results show that the factors that influence FoMO arise significantly from the influence of Influencer Marketing and Social Media Marketing, where FoMO has a positive effect on changes in consumer behavior

Legal Review Of Liability From Deepfake Artificial Intelligence That Contains Pornography

2023-12-18T02:35:45+08:00

This article seeks to determine who is responsible for the widespread use of deepfake AI to create pornographic content and how Indonesian law governs it. Deepfakes, a subfield of artificial intelligence, can manipulate visual media by superimposing facial features on the bodies of others, creating misleading videos. Deepfakes were first used in movies and then in gadgets. However, deepfakes have been used to make explicit pornographic videos. This research is normative law-based. This study found that Indonesia has no specific legislation on artificial intelligence technology, except for Law Number 19 of 2016, which amends Law Number 11 of 2008 on Electronic Information and Transactions. Number 44 of 2008 on Pornography prohibits pornographic content creation and provides criminal penalties to hold offenders accountable. In Government Regulation (PP) Number 71 of 2019, which regulates electronic systems and transactions, pornographic platform providers cannot use deepfake technology.

Financial Literacy and Behavioral Bias Towards Consumptive Behavior: Evidence from Bandung, Indonesia

2023-11-28T03:05:47+08:00

Bandung is a city with a notably elevated per capita spending rate. It denotes a considerable degree of consumptive behavior, which can be attributed to various factors. This research delves into the impact of financial literacy and behavioral bias on consumptive behavior within the productive-age population of Bandung. Employing a quantitative methodology, the study gathered data by administering surveys to 400 participants using the Slovin formula and purposive sampling methods. The data analysis was conducted through multiple linear regression. It reveals that financial literacy and behavioral bias possess significant partial and simultaneous influences on consumptive behavior. The study's results suggest that the Financial Services Authority (OJK) needs to enhance financial education initiatives among the productive-age population. Its implications for future research involve supplementary independent variables, such as framing bias and demographic factors.

Digital Literacy for Women's Empowerment: A Solution to Grow Awareness of Countering Hoaxes

2023-11-02T23:00:03+08:00

The purpose of this study is to explore the effectiveness of digital literacy programmes for women to raise awareness and combat hoaxes. The object of the research is the women's recitation community who are members of the Aisyiyah organisation. The importance of digital literacy in today's digital era and the need for continued investment in programmes to help women become more digitally literate. Using a quasi-experimental design, this study used pre-test and post-test data to measure awareness and combat hoaxes. Data was collected from primary and secondary sources, including surveys and literature reviews. The results showed an improvement in literacy and this reflected the participants' understanding and application of digital literacy skills, including social media, blogs, videos, images and editing tools. A comparison between the pre and post-test results and the change in error rates can give an idea of the increase or decrease in digital literacy skills after the programme.

Dynamics of Land Use Changes Around Toll Exit TollRoad, Batang District

2023-11-02T21:23:02+08:00

Development of tollroad infrastructure is the government's priority to increase the mobility of goods and economy in the region. But be aware that there will be changes in land use, especially in the exit toll, It will trigger a new growth centre and land-use changes have occurred in the areas from agricultural land use changed to be non-agriculture land use. This research was located in the Batang Toll exit, Batang Regency with the objective is to determine the dynamics of tollroad development on land-use change. This research will use the GIS method in analyzing land-use change. Result this research in 2016 – 2022, built-up land increased 43,51 Ha and cropland decreased 41,68 Ha. The construction of toll exits has significantly changed in the area on the main route. The positive thing that is obtained is that accessibility between regions becomes easy, both in mobilizing service goods and community connectivity

Sustainable Agriculture Development Program in Changing the Mindset of Farmers in Cikurubuk Village

2024-02-06T11:05:38+08:00

Cikurubuk Village has invaluable wealth in the form of abundant water springs that are scattered throughout the village area, so that they become a source of life for the people in the Cikurubuk Village area and its surroundings. Based on existing data, Cikurubuk Village has 10 (ten) springs. Gradually farmers are able to change their mindset, so that they do not continue to depend on government subsidised fertilisers which are increasingly difficult to obtain and at high prices by repairing the soil ecosystem that was damaged by the use of synthetic fertilisers and pesticides used over the years. The method used is descriptive analytic, which is a method that focuses on awareness (descriptive) through situations and events that occur in the community related to the object of research, namely the behaviour of the village community when farming organic rice in an effort to local food security. Agricultural cultivation, making Cikurubuk village a role model for other farms that are able to reduce unemployment by producing one superior product developed from the innovation of patani rice from organic agricultural cultivation

IMPROVING PRIVATE HIGHER EDUCATION PERFORMANCE THROUGH PRACTICES OF KNOWLEDGE MANAGEMENT, LEARNING ORGANIZATION AND TALENT MANAGEMENT

2024-02-13T10:38:02+08:00

The purpose of this study is to identify the organizational performance formation approach used by private universities in Jakarta's LLDikti III neighborhood. Organizational performance is the dependent variable, and knowledge management, learning organizations, talent management, and entrepreneurial mindset are the independent variables. This investigation employs a survey methodology, whereby data is derived using questionnaire-based data gathering outcomes. Lecturers at private universities in the LLDikti III Jakarta region made up the study's population. In this study, 355 respondents made up the sample. SmartPLS with SEM (Structural Equation Modeling) based on PLS (Partial Least Square) is the analysis tool utilized. The study's findings indicate that while learning organizations are unaffected by knowledge management, organizational performance.

EXAMINING THE COMMODIFICATION OF POVERTY NEWS: A CASE STUDY OF KOMPAS TV’S WEBSITE, MARCH 2022

2023-12-09T21:28:36+08:00

Discussing poverty in the media is intriguing, as every broadcast on the subject has the potential to evoke empathy and sympathy from the public. Additionally, commodification refers to transforming the value of a product that previously held only use value into a marketable value. This qualitative descriptive research aimed to examine the commodification of poverty presented by Kompas TV in March 2022. To collect data, observation, and documentation of poverty-related news on Kompas TV were conducted, along with interviews with communication experts and journalists. Subsequently, the collected data underwent qualitative processing and analysis to achieve the research objectives. This study yielded the following results: 1) Two forms of commodification were identified in the March 2022 edition of Kompas TV's poverty news, content commodification and immanent commodification. 2) The commodification observed occurs across three stages of television news production: the news gathering stage, the news production stage, and the news presentation stage. 3) Content commodification takes place in two stages of television news production, which are the news gathering stage and the news production stage. This is evident in the selection of topics, points of view, dramatic shooting, grouping of types of news, script editing, and video and sound editing. 4) Immanent commodification is identified at the news presentation stage, involving the production of new commodities derived from previous commodities. Furthermore, the research results lead to the following suggestions: 1) Encourage the media to prioritize poverty news, ensuring that the issue of poverty consistently occupies a prominent place in public discourse 2) Advocate for the media to amplify the voices of the poor by presenting them as individuals experiencing poverty from a human standpoint

Collaboration of Starbucks and Blackpink to Increase Purchase Intention

2024-02-14T02:12:36+08:00

The development of the times and the impact of globalization have made it easier for foreign cultures to enter Indonesia; one example is Korean culture. Korean Wave or Hallyu is a term often used to describe the phenomenon of Korean popular culture. Therefore, this research aims to determine the relationship between Starbucks and Blackpink Collaboration on interest in purchasing Blackpink special edition tumblers. The theory used in this research is the S-O-R theory. The method used is quantitative; this research uses a sampling technique using the Non-Probability Sampling method with a total sample of 97 respondents who are fans or knowing Blackpink and Starbucks in Indonesia. The research results show that the Blackpink special edition tumbler product collaboration variable (X) and the purchase intention variable (Y) have a strong relationship. The correlation coefficient value shows a positive number, which means there is a unidirectional relationship between the two variables.