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Analisis Kualitas Laporan Keuangan Pemerintah Daerah Berdasarkan Standar Akuntansi Pemerintahan (SAP): (Studi Kasus: Provinsi Bali)
Armelia Ayunda Lestari
; Muhamad Rizki Zulfikar
; Ajeng Fitria Sabila
; Alia Ariyanti
; Laila Hidayani
; Al Farizi Zaldira
; Ade Budi Setiawan
Profit: Jurnal Manajemen, Bisnis dan Akuntansi
Vol 5
, No 1
(2026)
This study aims to analyze the quality of the Bali Provincial Government Financial Report (LKPD) through the application of accrual-based Government Accounting Standards (SAP). This study uses a qualitative descriptive approach with a case study method on the Bali Provincial Government Financial Report for the 2022–2024 fiscal years. The research data consists of secondary data obtained from LKPD that has been audited by the Supreme Audit Agency (BPK), Audit Reports (LHP), as well as laws and re...
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The Resolution of the Ambalat Conflict Viewed from a Pancasila Perspective
AMNESTI : Jurnal Hukum
Vol 8
, No 1
(2026)
The Ambalat Block dispute between Indonesia and Malaysia has been extensively examined from the perspective of international maritime law, yet limited scholarly attention has focused on its eval_uation through the philosophical and constitutional framework of Pancasila. This article seeks to examine whether the joint development policy in the Ambalat Block is compatible with the values of Pancasila and Indonesia’s constitutional objectives. Using a normative legal research method with statutory...
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Evaluation of Multimedia Laboratory Infrastructure of 'Asiyiyah University Surakarta using COBIT 5.0 Method
Jurnal Riset Sistem dan Teknologi Informasi
Vol 4
, No 1
(2026)
College continues to seek to provide a representative learning tool, one of which is through multimedia laboratories. In ‘Aisyiyah University of Surakarta (AISKA), multimedia laboratories are utilized mainly for S1 system and information technology studies students, although their use is also open to students from other programs when needed. The laboratory is equipped with such devices as computers, projectors, and air-conditioning that support academic activities, especially technology-based pr...
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Pengaruh Gaya Kepemimpinan dan Motivasi Kerja terhadap Loyalitas Pegawai pada Kantor Kecamatan Bungku Pesisir
Public Service And Governance Journal
Vol 7
, No 1
(2026)
This study aims to analyze the influence of leadership style and work motivation on employee loyalty at the Bungku Pesisir District Office, Morowali Regency. The study used a quantitative approach by distributing questionnaires to 40 employees as respondents. The research instrument consisted of 36 statement items with the variables of leadership style (X1), work motivation (X2), and employee loyalty (Y). The data were analyzed using descriptive statistics, classical assumption tests, and multip...
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Literature Review: Analysis of Chatbot Trends in Government Administration
Candrawati, Zerlina Anggun
; Mahaputra, Axel Arwanov Firdaus
; Rachma, Sarah Amelia
; Candrawati, Zerlina Anggun
; Mahaputra, Axel Arwanov Firdaus
; Rachma, Sarah Amelia
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 5
, No 2
(2026)
In this modern era, governments are required to provided faster, more efficient services that can be accessed anytime and anywhere. Digital transformation encourages governments to introduce service innovations, one of which is through the use of chatbots. Therefore, this study uses a Grounded Theory-based Systematic Literature Review (SLR) approach to map and analyze 100 research related to use of chatbots in the context of government administration, considering the year of publication, type of...
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Analisis Pemanfaatan Canva Pada PAUD Sekolah Alam Jabalussalam Menggunakan Technology Acceptance Model
Asia, Nur
; Joceline, Vanesa Angelica
; Servanda, Yustian
; Indris, Nasruddin Bin
; Asia, Nur
; Joceline, Vanesa Angelica
; Servanda, Yustian
; Indris, Nasruddin Bin
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 5
, No 2
(2026)
Perkembangan teknologi digital mendorong guru untuk beradaptasi dengan media pembelajaran yang inovatif dan efektif, termasuk pada pendidikan anak usia dini (PAUD). Salah satu aplikasi yang banyak dimanfaatkan adalah Canva sebagai media pembelajaran dan laporan penilaian. Penelitian ini bertujuan untuk menganalisis pemanfaatan aplikasi Canva oleh guru PAUD Sekolah Alam Jabalussalam berdasarkan pendekatan Technology Acceptance Model (TAM). Penelitian ini menggunakan pendekatan kualitatif dengan j...
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Evaluation of Information System Governance Using COBIT 4.1 and Index KAMI to Measure Maturity and Security Levels in Bank Maju
Untoro, Elianna Katherine
; Ayunda, Afifah Trista
; Untoro, Elianna Katherine
; Ayunda, Afifah Trista
JUISI : Jurnal Ilmiah Sistem Informasi
Vol 5
, No 2
(2026)
The development of information technology requires the banking sector to implement measurable IT governance and information security to ensure operational reliability and customer data protection. However, many financial institutions, including Bank Maju, do not yet have a comprehensive picture of the maturity of IT governance and information security in an integrated manner. This study aims to evaluate the maturity of information technology governance using the COBIT 4.1 framework and to assess...
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Analysis and Design Android Augmented Reality Platform (Bilingual) for the Preservation of Cirebon Glass Paintings
Advance Sustainable Science, Engineering and Technology
Vol 8
, No 1
(2026)
This study analyzes and designs a bilingual Android Augmented Reality (AR) platform to support the digital preservation of Cirebon Glass Paintings. The development uses Unity and AR Core with a human-centered design approach. A total of 30 participants (n=30) evaluated usability and performance. 3D assets were produced using photogrammetry with an optimized polygon budget of ≤25,000 triangles per object. Model compression applied Draco and KTX2 to reduce memory load. Benchmark testing was conduc...
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Implementasi Sistem Pakar Untuk Diagnosis Hama Tanaman Kelapa Sawit Dengan Metode Certainty Factor
Jurnal Informatika, Komputasi, Aplikasi & Bisnis
Vol 1
, No 1
(2026)
This study proposes the development of an expert system based on the Certainty Factor method for rapid and accurate diagnosis of oil palm pests. The system is designed to help farmers identify four main types of pests (rats, termites, caterpillars, and bagworms) based on 18 specific symptoms and provide control recommendations. Data were obtained from interviews with agricultural experts, literature studies, and field observations in a 2.5-hectare oil palm plantation in Tanjung Selor. Users expr...
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Penegakan Hukum Terhadap Tindak Pidana Perjudian Ditinjau Berdasarkan Pasal 303 Kitab Undang-Undang Hukum Pidana
Jurnal Penelitian Serambi Hukum
Vol 19
, No 01
(2026)
This study aims to determine 1) the law enforcement against gambling crimes as reviewed based on Article 303 of the Criminal Code. 2) the obstacles and challenges faced in law enforcement against gambling crimes as reviewed based on Article 303 of the Criminal Code. This research method uses an empirical juridical approach, which is research that examines legal realities that occur in society, by looking at it from an empirical perspective. The types of data used are primary data through intervi...
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