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The Implementation of Analog-to-Digital Records Management in Government Institutions to Support the Adoption of an Electronic-Based Government System (A Study at the Office of the Trade Order Supervision Center (BPTN) Surabaya, Ministry of Trade of the Republic of Indonesia) Aribianto; Nanik Kustiningsih; Sundjoto
Jurnal Ragam Pengabdian Vol. 3 No. 1 (Spesial Issue) (2026): "Dharma Samudera"
Publisher : Lembaga Teewan Journal Solutions

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62710/n4hws148

Abstract

This study examines the implementation of the transition from analog to digital records management in a government institution as a strategic effort to support the adoption of an Electronic-Based Government System (SPBE). The research was conducted at the Office of the Trade Order Supervision Center (Balai Pengawasan Tertib Niaga/BPTN) Surabaya, Ministry of Trade of the Republic of Indonesia. A descriptive qualitative approach was employed, with data collected through observation, documentation, and a review of relevant literature. Data analysis involved identifying archival management problems, assessing priority issues using the APKL (Actual, Problematic, Feasible, and Appropriate) method, and formulating strategies through SWOT analysis. The findings reveal that archival management at BPTN Surabaya faced several challenges, including unstructured storage systems, difficulties in document retrieval, limited archival space, and the absence of standardized operating procedures. The study demonstrates that the development of integrated Standard Operating Procedures (SOPs) supported by a database-based digital archival system can significantly improve storage efficiency, accelerate document retrieval, and enhance archival security and sustainability. This research concludes that comprehensive digital records management is not merely a technical solution but a fundamental component of effective, accountable, and sustainable archival governance in supporting government supervision functions and SPBE implementation.
Pengaruh Kualitas Laba terhadap Nilai Perusahaan dengan Kepemilikan Manajerial sebagai Variabel Moderasi Alfi Falah Aghnia; Wulandari Harjanti; Nanik Kustiningsih
JOURNAL OF ECONOMICS, BUSINESS, MANAGEMENT, ACCOUNTING AND SOCIAL SCIENCES Vol. 3 No. 1 (2024): NOVEMBER 2024
Publisher : PUTRA JAWA PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63200/jebmass.v3i1.171

Abstract

The purpose of this research is to investigate the impact of earnings quality on a company's worth, taking into account managerial ownership as a moderating element. It is anticipated that good earnings quality will boost the trust of investors and stakeholders in the company's performance, leading to a favourable impact on its overall value. However, the role of managerial ownership can moderate this relationship, considering that managers who own company shares tend to have more incentives to improve the quality of financial reports. The study utilised moderated regression analysis to examine a group of manufacturing firms on the Indonesia Stock Exchange from 2018 to 2022. Findings revealed a strong positive impact of earnings quality on company worth, with managerial ownership playing a role in enhancing this connection. Thus, it is suggested that managerial ownership can amplify the influence of earnings quality on enhancing the value of a company.
The Role of Firm Size: Board Characteristics and Sustainability Reporting Devi Nurdianta; Nanik Kustiningsih; Sri Rahayu
INVENTORY: JURNAL AKUNTANSI Vol. 10 No. 1 (2026)
Publisher : Prodi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas PGRI Madiun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25273/inventory.v10i1.23973

Abstract

The strategic role of gender diversity and board size can ensure that sustainability information is prepared accurately, transparently, and in accordance with stakeholder needs, which can increase the credibility of sustainability reporting and also increase company assets, which are one of the factors attracting investor interest. This study aims to empirically test the effect of board characteristics indicated by gender diversity and board size on sustainability reporting, moderated by firm size. This study used a population of 516 non-cyclical sector companies listed on the Indonesia Stock Exchange in 2021-2024. After selecting the sample, 427 companies were used in this study. The study was tested using Process Macro v4.2 by Andre F. Hayes. The results showed that gender diversity had no effect on sustainability reporting, board size did affect sustainability reporting, firm size could not moderate the effect of gender diversity on sustainability reporting, and firm size could moderate the effect of board size on sustainability reporting.
Co-Authors Aghnia, Alfi Falah Alfi Falah Aghnia Ali Farhan Amalia Arista Amelia Rahmadewi Amilliya Virdina Rezza Setyo Ningrum Amin Sadiqin Ardianto Aribianto Aries Ferdhita Hariawan Aris, Moh Asy’ari, Vaizal Bambang Tjahjadi Bella Rizka Indah W Beta Nur Hidayah Choirul Anam Devi Nurdianta Devina Kristanti Nova Dika Prayogi Egig Islamida Putri Erlindah, Mitha Erren Imaniar Rizqi Evi Pungky Febriani Farhan , Ali Firdaus, Septy Dwi Anggraini Fitriani, Sofiyatul Galuh Setyowati Dwi Safitri Galuh Setyowati Dwi Safitri Gunawan Wibisono Harjanti, Wulandari Hevinanda*, Livia Indah Yuliana Indah Yuliana Irawati Abdul Ismawati*, Yesika Isnaini Nur Fadila Ivtachul Ma’rifah Iwang Suwangsih Jais Zulkarnain Iha Januar Sonya Maulani Kusasih Krisdayanti, Merin Lanny Regina Susanti Laras Mei Purbianti Lilik Mahsunah Ludmina Elfrida Beka Putri Mardijuwono, Agus Widodo Marwan Altarawneh Maylani, Cindy Mei, Laras Mochamad Fatchurrohman Mokhamad Iqbal Hardiky Muhammad Baihaqi Ferdiansyah Munawwarah, Raudatul Nam, Le Hoai Naufal Anggarda Adhitama Nisful Laili Noneng R. Sukatmadiredja Noorlailie Soewarno Nova Putri Anggrieana Nur Hidayah, Beta Nurmaidah Nurmaidah Okky Kusuma Putri Adhyaksa* Parwita Setya Wardhani Phyto Rhyzzoma, Imada Pompong B. Setiadi Pompong Budi Setiadi Prayogi, Dika Purbasari*, Fitri Purwono, M. Djoko Putri Rahma Dayanti Rani Fitriyanti Ratna Dewi Retno Nur Khasanah Ria Restu Daniati Rif'atus Sholikah Rifda Fitranti Rifda Fitrianti Rizalnur Firdaus Rochmah, Shofiatur Sari, Anita Ratna Shofiatur Rochmah Siswanti, Luluk Erna SRI RAHAYU Sri Rahayu Sri Rahayu Sugiarti Sugiarti Sundjoto Tessalonika Nadya Herlina thea geby ayu santoso Triandhini, Rekky Vaizal Asy’ari Veronica Novi Suryani Wan Adibah Wan Ismail Wijayanti, Endry Wulandari Harjanti Yuli Kurniawati, Yuli Zaldy Rismansyah Suparman Zuhri, Muhammad Fadli