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"IMPROVING FISCAL TRANSPARENCY THROUGH THE APPLICATION OF GOOD GOVERNANCE PRINCIPLES IN REGIONAL GOVERNMENT BUDGET MANAGEMENT" Awaluddin; Eka Nurmala Sari
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 4 No. 3 (2026): January
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/jaruda.v4i3.306

Abstract

The application of good governance principles in local government budget management is a strategic agenda in public sector governance reform, particularly in developing countries facing demands for fiscal transparency, public accountability, and efficient resource use. However, in Indonesia, implementation still faces structural, institutional, and political obstacles. This study aims to analyze the application of good governance principles in local government budget management and its implications for fiscal transparency, public participation, and fiscal accountability. This study uses a qualitative approach through the Systematic Literature Review (SLR) method based on Qualitative Data Analysis (QDA) . Data are sourced from international and national scientific articles, audit reports, fiscal regulations, and government policy documents. The analysis was conducted thematically to identify patterns, obstacles, and dynamics in the implementation of local fiscal governance. The results show that the implementation of good governance has progressed, particularly in the aspects of fiscal transparency and digitalization. However, public participation remains administrative in nature, and fiscal accountability is dominated by post-audit mechanisms. Digital fiscal governance is identified as a new determinant of efficiency and auditability, despite facing limited institutional capacity. The findings strengthen agency theory and public accountability by extending it to a polycentric accountability model involving the central government, the Regional People's Representative Council (DPRD), external auditors, and the public. This research contributes to the development of fiscal governance theory and provides policy recommendations related to digitalization, deliberative participation, and risk-based oversight. A limitation of the study lies in the lack of fiscal outcome measurement; further research is recommended using a mixed methods or cross-regional comparative approach.
Analysis of Human Resource Development in Optimizing the Use of the Goods in and Out Information System at the Office of the Regional Research and Innovation Agency of Central Sulawesi Province Haris Abdul Kadir; Farid; Dicky Yusuf; Awaluddin
International Journal of Health, Economics, and Social Sciences (IJHESS) Vol. 8 No. 1: Januari 2026
Publisher : Universitas Muhammadiyah Palu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56338/ijhess.v8i1.10293

Abstract

This research aims to analyse human resource development (HRD) in optimising the use of the Goods In and Out Information System (SIKMB) at the Office of the Regional Research and Innovation Agency of Central Sulawesi Province. This study employed a qualitative approach, utilizing interview methods with five informants who are employees at the institution. The results indicate that human resource development at the Regional Research and Innovation Agency of Central Sulawesi continues to face several key challenges, including a lack of in-depth understanding of standard operating procedures (SOPs) and limited technical training on the use of the information system. Although the SIKMB system has been implemented, many employees have not been able to maximise the use of the system's features. Additionally, issues related to outdated technological infrastructure and a lack of coordination between units pose obstacles to efficient goods management. Therefore, this study recommends the need for ongoing training, updating technological infrastructure, improved inter-departmental coordination, and the implementation of motivation and incentive policies to enhance staff performance in using the system. The results of this study are expected to contribute to human resource development and increased operational efficiency at the Office of the Regional Research and Innovation Agency of Central Sulawesi
PENGARUH CUSTOMER RELATIONSHIP MANAGEMENT (CRM) DAN KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN LAYANAN KESEHATAN CUMA-CUMA DOMPET DHUAFA SULAWESI SELATAN YANG DI MODERASI OLEH RELIGIUSITAS Intan Berlian, Hainul; Awaluddin; Okta Nofri
Study of Scientific and Behavioral Management Vol 7 No 1 (2026): Rekonstruksi Strategi SDM dalam Menghadapi Perubahan Global
Publisher : Universitas Islam Negeri Alauddin Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Perkembangan sektor kesehatan di Indonesia telah maju secara signifikan seiring dengan kemajuan teknologi informasi dan globalisasi. Studi ini bertujuan untuk memberikan kontribusi akademis dan praktis, khususnya bagi LKC Dompet Dhuafa, dalam merumuskan strategi pelayanan untuk meningkatkan loyalitas pelanggan berbayar sekaligus memperkuat perannya dalam melayani masyarakat kurang mampu. Pendekatan kuantitatif digunakan, dengan data dianalisis menggunakan SmartPLS 4.1.0.9. Hasil menunjukkan bahwa manajemen hubungan pelanggan (CRM) dan kualitas pelayanan memiliki pengaruh positif dan signifikan terhadap loyalitas pelanggan. Namun, religiusitas menunjukkan pengaruh moderasi negatif pada hubungan antara kualitas pelayanan dan loyalitas, sementara secara positif memoderasi hubungan antara CRM dan loyalitas pelanggan. Temuan ini menyiratkan bahwa manajemen CRM yang efektif dan peningkatan kualitas pelayanan, bila diintegrasikan dengan nilai-nilai keagamaan, memainkan peran penting dalam menumbuhkan loyalitas pelanggan, khususnya dalam pelayanan kesehatan sosial berbasis agama seperti LKC Dompet Dhuafa Sulawesi Selatan. Selain itu, religiusitas sebagai variabel moderasi dapat memperkuat atau melemahkan hubungan ini, tergantung pada tingkat pemahaman dan praktik keagamaan pelanggan. Kata Kunci: Customer relationship management; kualitas pelayanan; loyalitas pelanggan; religiusitas.
Dampak konsentrasi subletal dan frekuensi aplikasi insektisida fipronil terhadap dinamika populasi wereng batang cokelat (WBC) (Nilaparvata lugens Stal.) pada padi varietas ir64 dan ciherang: The effect of sublethal concentrations and application frequency of fipronil insecticide on the population of brown planthopper (Nilaparvata lugens Stal.) on rice varieties IR64 and Ciherang Awaluddin; Siti Anima Hisein, Waode; Nuriadi; Efendi, Siska; Dadang; Anwar, Ruly; Giyanto, Giyanto
Jurnal Entomologi Indonesia Vol 23 No 1 (2026): March
Publisher : Perhimpunan Entomologi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5994/jei.23.1.39

Abstract

Fipronil merupakan insektisida yang banyak digunakan dalam pengendalian hama wereng batang cokelat (WBC) (Nilaparvata lugens Stal.) di Indonesia. Penggunaan fipronil di tingkat petani seringkali tidak sesuai anjuran sehingga menimbulkan kekhawatiran terjadinya resurjensi. Penelitian ini bertujuan untuk mengkaji pengaruh konsentrasi subletal dan frekuensi aplikasi insektisida fipronil terhadap peningkatan populasi WBC pada dua varietas padi, yaitu IR64 dan Ciherang. Sampel WBC yang digunakan berasal dari Kabupaten Karawang, Jawa Barat. Penelitian terdiri atas uji toksisitas untuk menentukan konsentrasi subletal fipronil, yaitu pada tingkat LC15, LC25, dan LC40, air sebagai kontrol. Masing-masing perlakuan diaplikasikan sebanyak 1, 2, dan 3 kali dengan selang waktu 5 hari antar aplikasi. Hasil penelitian menunjukkan bahwa paparan konsentrasi subletal (LC15, LC25, dan LC40) memicu fenomena hormoligosis yang ditandai dengan peningkatan signifikan pada persentase penetasan telur di semua tingkat konsentrasi dibandingkan dengan kontrol. Persentase penetasan telur tertinggi terdapat pada perlakuan LC15  dengan varietas Ciherang, yakni 82,55%. Meskipun peningkatan konsentrasi dan frekuensi aplikasi (1–3 kali) secara linear meningkatkan mortalitas nimfa hingga 94,44% pada perlakuan LC40, namun pada dosis rendah LC15, peningkatan frekuensi aplikasi justru menstimulasi lonjakan populasi nimfa F1. Populasi nimfa tertinggi terdapat pada varietas Ciherang dengan perlakuan LC15 dua kali aplikasi, yakni 1197,33 individu. Temuan ini mengonfirmasi bahwa aplikasi fipronil pada tingkat subletal, terutama pada varietas rentan, tidak hanya gagal mengendalikan WBC tetapi justru memicu resurjensi melalui peningkatan keberhasilan penetasan telur dan stimulasi reproduksi generasi berikutnya.
Skrining Tekanan Darah Berbasis Masyarakat sebagai Data Epidemiologi untuk Peningkatan Pelayanan Kesehatan Este Latifahanun; Rokhayati; Safirina Aulia Rahmi; Awaluddin; Sarif Febriandi; Afwa Aulia Rahma
Journal of Excellence Humanities and Religiosity Vol. 3 No. 1 (2026): Januari (2026)
Publisher : Journal of Excellence Humanities and Religiosity

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34304/joehr.v3i1.434

Abstract

Non-communicable diseases (NCDs) are chronic, long-lasting diseases caused by genetic, physiological, environmental, and behavioral factors. The increasing prevalence of hypertension makes community service programs focused on early screening and preventive education crucial. The implementation method consists of three stages: preparation, implementation, and evaluation. Preparation includes coordination with various parties; implementation includes blood pressure measurements and brief education about hypertension. Evaluation also includes input from activity participants and the activity team obtained after community-based blood pressure screening. The results of the activity indicated that the majority of respondents were in the normal blood pressure category (44.4%), followed by prehypertension (37.8%), while respondents with stage I and stage II hypertension accounted for 12.2% and 5.6%, respectively. Risk factors frequently encountered during the education program were lack of physical activity, high-salt food consumption, and smoking habits among some male participants.
Mangrove Rehabilitation Action: Growing Hope from the Coast in Tabu Hamlet, Bone Regency, South Sulawesi Amiluddin, Muchtar; Najih, Mohammad Roin; Sabilah, Anisa Aulia; Irwan; Arafat, Yasser; Suleman, Yakub; Ismail; Hawati; Jamil, Khairul; Awaluddin; Sarianto, Deni; Suryadi, Lalu Penta Febri
Majalah Pengabdian Indonesia Vol. 3 No. 1 (2026): April 2026 (In Progress)
Publisher : Teras Kampus as a member of PT Palem Edukasi Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69616/maindo.v3i1.558

Abstract

Mangrove ecosystems play a critical ecological role in maintaining coastal stability by serving as natural buffers against erosion, storing blue carbon, and providing habitat for marine organisms. In recent years, coastal zones in Bone Regency, South Sulawesi, have been degraded due to anthropogenic activities such as mangrove clearing, land conversion for aquaculture, and coastal infrastructure development. To address this issue, the Politeknik Kelautan dan Perikanan Bone in collaboration with Lembaga Survey Nypah Indonesia conducted a community service activity titled “Mangrove Rehabilitation Action: Growing Hope from the Coastline”. The activity was held on November 8th, 2025, in Tabu Hamlet, Waetuwo Village, Tanete Riattang Timur Sub-district, Bone Regency. Its objectives were to restore the mangrove ecosystem, raise community awareness of environmental conservation, and foster collaboration between vocational education institutions, environmental organizations, and local communities. A total of 100 participants—including students, lecturers, and residents—planted 2,000 seedlings of Rhizophora mucronata and Avicennia marina. The activity improved participants’ understanding of mangrove ecology, strengthened community-academic collaboration, and initiated plans for an eco-education area. This program serves as a participatory model for sustainable coastal ecosystem restoration.
Co-Authors A. Anwar Ishar Abdul Latif Abdul Rahman ABDUL ROZAK Abdullah Basit Adriani Afwa Aulia Rahma Agus Ismail Ahmad Adil Ahmad Khairul Shiddiq Alfonsina Titirloloboy Allo, Okniel Amiluddin, Muchtar Aminuddin Andi Bustan Didi Andi Muflihah Darwis Andi Rizal Andriawan Ardila Yananto Arfanda, Poppy Elisano Arimbi Arlinda, Sari Arlioni Awalia Gusti Ayu Rahayu Badaru, Benny Basuki Ario Seno Bulang Burhanuddin, Sudirman Dadang Danil Dasa febriyanti Debit, Yohanis Dian Pertiwi Dicky Yusuf Divo Dyah Furnama Aqida, Dyah Eka Nurmala Sari Era Purike Fachrin, Suharni a. Faisal Hidayat Fajar Rina Sejati Faradila, Futri Farid Fatimah Azzahra Fatoni Fatoni Fauzia Bakhtiar Febri Rahmita Ferawati Ferly, Dira Dwi Fitra, Miladil Fitrah, Muhammad Dinul Geerhand, Andi Haeruddin Hafsohtul Zakiyah Haliza, Siti Nurul Harahap, Wilna Syahfutri Haris Abd Kadir Haris Abdul Kadir Hasan, Muhammad Hafiz Hasibuan, Rahma Isna Hayati Hasnah Hasyim Hawati Heni Pujiastuti Herliza Agustin Hero Marhaento Hery Widijanto Hidayat, Ihsan HIKMAD HAKIM Hsb, Khoirunnisah Hutasuhut, Sartika I Gede Pasek Suta Wijaya Ians Aprilo Ibnu Azies Ichsania, Nurul Imam Suyudi, Imam Imran Hasanuddin, M. Intan Berlian, Hainul Intan Sahara Irmawartini Irundu, Daud Irvan Irwan Irwan Misbach Irwin Ishak Bachtiar Ismail Janwar, Muhammad Junun Sartohadi Kamadi, La Khairul Jamil Kurnia Malik Kurniah, Kurniah L.M Dandi Wahyu Purnama Latifahanun, Este LINDAWATI Lolang, Laura Octavia M. Imamuddin M. Said Zainuddin M.T.Akhriyadi Mahaza Manajemen, Andi Ayub Zulfikar Mappaompo, M. Adam Marlina Masyita, Jumriatni Milkha Tambirang MUHAJIR Muhamaad Janwar Muhammad Afandi Muhammad Akbar Syafruddin Muhammad Fadhil Mu’min Muhammad Harliawan Muhammad Hidayat Cakrawijaya Muhammad Ishak Muhammad Ivan Miftahul Aziz Muhammad Janwar Muhammad Nur Faiz Muhammad Rais Muhammad Solihin, Muhammad Mujahida Mukhlis . Muklis Muntu, Andi Tenri Sri Najih, Mohammad Roin Nofiana, Nisa Noviriani Nur, Erdi Nur, Hasnah Nuriadi Nuril Huda Okta Nofri Pulungan, Agus Salim Qudratullah, Qudratullah R, Alfi Rizqiya Rahma Ashari Hamzah Rahmawati Raihan, Zulasfiani Rasyid, Nuraini Rayzul Hawari Reza Wardiansyah Riandy Ridha Fauzana Ridwan, Andi Rifa Firyali RITONGA, SYAIPUDDIN Rokhayati Ruly Anwar Sabilah, Anisa Aulia Safirina Aulia Rahmi Sahrul Ponto Sarianto, Deni Sarif Febriandi Satria Ramli Selvi Purwaningsih Sidhikah, Dian Siregar, Siti Jabedah Siska Efendi Siti Aisyah Siti Anima Hisein, Waode Sri Haryani Sri Lestari Adriyanti Sudirman Sudirman Burhanuddin Suhardianto, Suhardianto Suhendri Suksmerri Suleman, Yakub suryadi, lalu penta febri Syaharuddin Syaharuddin Syahril Ramadhan Syahrir D Mallongi Syahruddin Syamsuddin, Muh Syachrul Tisa Amelia Usman, Arifuddin Vicky Vickram Suatrean Wahyu Munandar Waji, Resi Agestia wati, Mesis Rawati Wewis Gilang Sari Widodo Setiyo Pranowo Yasser Arafat Yohanes Babtista Mudin Yolanda Effendi Zainuddin, M Said