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All Journal Jurnal Pendidikan Kewarganegaraan Undiksha Torani Journal of Fisheries and Marine Science Progresif: Jurnal Ilmiah Komputer Research Horizon
Akbar, Aditya
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Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences

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OPTIMALISASI PROGRAM PELAYANAN KESEHATAN NARAPIDANA DALAM BENTUK BPJS DI RUMAH TAHANAN NEGARA KELAS I CIPINANG Akbar, Aditya; Wibowo, Padmono
Jurnal Pendidikan Kewarganegaraan Undiksha Vol 10, No 1 (2022): Februari, Jurnal Pendidikan Kewarganegaraan Undiksha
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jpku.v10i1.42710

Abstract

Manusia adalah makhluk Tuhan yang paling mulia dan mempunyai derajat yang sama sebagai manusia. Hak yang sama sebagai manusia sudah seharusnya tercapai. Hak inilah yang disebut sebagai Hak Asasi Manusia (HAM). Dalam hal ini dapat dikaitkan dengan bagaimana pembangunan Kesehatan yang dibuat ada dasarnya untuk menyangkut segala segi kehidupan masyarakat dan berlangsung pada setiap individu, tak terkecuali mereka yang sedang menajalani hukuman di dalam Rumah Tahanan atau Lembaga Pemasyarakatan. Pada penelitian kali ini penulis menggunakan metode kualitatif. Hasil penelitiannya adalah pada Unit Pelaksana Teknis masih perlu peningkatan untuk melakukan program BPJS tersebut supaya lebih optimal.
The Effect of Good Corporate Governance, Internal Control System, and Human Resource Competence on Financial Reporting Quality Akbar, Aditya; Choiriah, Siti
Research Horizon Vol. 5 No. 2 (2025): Research Horizon - April 2025
Publisher : LifeSciFi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54518/rh.5.2.2025.500

Abstract

This study examines the effect of Good Corporate Governance, Internal Control Systems, and Human Resource Competencies on the Quality of Financial Statements, with Professionalism as a moderating variable. The population of this study consists of Rural Bank companies registered with the Financial Services Authority (Otoritas Jasa Keuangan/OJK) in the J and T regions. The study employs a purposive sampling method, targeting respondents who work in the accounting department of Rural Banks, with a minimum of one year of experience. Data collection is conducted through a direct approach using a questionnaire, targeting 78 respondents, who serve as research subjects. The collected data is processed using SmartPLS version 4 software as a data analysis tool. The results indicate that Good Corporate Governance and Human Resource Competencies significantly affect the Quality of Financial Statements, whereas the Internal Control System does not. Additionally, Professionalism, as a moderating variable, strengthens the relationship between Good Corporate Governance and the Internal Control System with the Quality of Financial Statements. However, Professionalism does not moderate the relationship between Human Resource Competencies and the Quality of Financial Statements.
The Level of Utilization of Small Pelagic Fish Resources in Buton Regency, Southeast Sulawesi Akbar, Aditya; Rasyid, Abdul; Nelwan, Alfa Filep Petrus
Torani Journal of Fisheries and Marine Science VOLUME 6 NOMOR 2, JUNE 2023
Publisher : Hasanuddin University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35911/torani.v6i2.25115

Abstract

Management of small pelagic fish resources is one of the efforts to prevent a decrease in the carrying capacity of small pelagic fish resources which has continued to experience a decline in production capacity in Buton Regency since the last 5 years since 2016. This study aims to analyze CPUE (Catch per Unit Effort), sustainable potential (MSY) and level of utilization and level of exploitation so that it can become information for managing the utilization of small pelagic fish resources. The research method used analysis of the level of utilization and level of effort based on statistical data on fisheries production for the 2016-2020 period. The results of this study indicate that there is a relationship between CPUE and fishing effort, namely a decrease in CPUE of 0.4092 tons for every increase of effort of 1 effort, optimum catch value (CMSY) of 9447.04 tons per year, and optimum effort value (EMSY) of 152 attempts per year, the utilization rate is still below CMSY with an average of 7557.64 tons and the utilization rate has exceeded EMSY with an average of 178 units per year. The average value of the utilization rate for small pelagic fish in Buton Regency is 94.56%, meaning that it has exceeded the Total Allowed Catch (TAC) but not exceeded the MSY value, while the average effort level is 116.84%. This means that fishermen's catches can still be optimized, but may not exceed MSY, which is 9447.04 tons per year. Trends in the level of utilization and effort level of small pelagic fish resources in the last five years indicate that the utilization rate of small pelagic fish resources has decreased in line with increasing levels of exploitation each year.
Perancangan Aplikasi Sistem Informasi Inventory Barang di PT. Harta Jaya Is’ad, Muhammad Nur; Jazuli, Ahmad; Akbar, Aditya
Progresif: Jurnal Ilmiah Komputer Vol. 22 No. 3 (2026): Juli
Publisher : STMIK Banjarbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35889/progresif.v22i3.3979

Abstract

Conventional inventory management at PT. Harta Jaya triggers various operational challenges, including stock data discrepancies, a high risk of physical record loss, and delays in compiling managerial reports. This research aims to develop an Inventory Information System Application to address these obstacles while enhancing operational efficiency. The software engineering methodology adopts the Waterfall approach through a structured lifecycle: requirements analysis, architectural design, program coding, functional testing, and system maintenance. This study successfully developed an integrated inventory platform that automates the recording of item movements (incoming / outgoing) and real-time stock updates. Testing and evaluation confirm that the system operates optimally, facilitates inventory tracking, and accelerates accurate data recapitulation. Overall, the implementation of this information system has proven effective in minimizing human error and optimizing inventory management at PT. Harta Jaya. Keywords: Inventory Information System; Inventory Management; Waterfall Method; Real-Time; PT. Harta Jaya. Abstrak Tata kelola persediaan barang secara konvensional pada PT. Harta Jaya memicu sejumlah permasalahan operasional, meliputi adanya perbedaan data stok, tingginya risiko rekam fisik hilang, serta hambatan waktu dalam perumusan laporan manajerial. Riset ini dimaksudkan untuk mengonstruksi Aplikasi Sistem Informasi Inventori Barang sebagai solusi atas hambatan tersebut sekaligus pengeskalasi efisiensi kerja. Metodologi rekayasa perangkat lunak yang diterapkan mengadopsi pendekatan Waterfall melalui siklus terstruktur: analisis kebutuhan, perancangan arsitektur, pengkodean program, pengujian fungsi, hingga pemeliharaan sistem. Penelitian ini berhasil mewujudkan platform inventaris terintegrasi yang mampu mengotomatisasi pencatatan mutasi barang (masuk / keluar) serta pembaruan stok secara real-time. Evaluasi pengujian mengonfirmasi bahwa sistem beroperasi secara optimal, mempermudah pelacakan inventaris, dan mengakselerasi rekapitulasi data yang presisi. Secara keseluruhan, pengimplementasian sistem informasi ini terbukti efektif menekan angka human error serta mengoptimalkan tata kelola persediaan pada PT. Harta Jaya.
Co-Authors Abdul Rasyid Ahmad Jazuli Is’ad, Muhammad Nur Nelwan, Alfa Filep Petrus Siti Choiriah Wibowo, Padmono