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Risk-Based Internal Audit for the Oversight of Village Funds in Remote Areas: A Literature Review on Risk Mapping, Early Warning, and Fraud Prevention Edizon Mirino; Dian Ferriswara; Fedianty Augustinah; Sri Kamariyah
International Journal of Humanities and Social Sciences Reviews Vol. 3 No. 1 (2026): February: International Journal of Humanities and Social Sciences Reviews
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijhs.v3i1.568

Abstract

The governance of village funds represents a critical dimension of decentralized public financial management, particularly in remote and capacity-constrained regions where oversight mechanisms face structural limitations. This literature review examines the role of Risk-Based Internal Audit (RBIA) as a strategic instrument for strengthening the supervision of village fund management through risk mapping, early warning mechanisms, and fraud prevention. Adopting a state-of-the-art literature review design, the study synthesizes peer-reviewed journal articles, conference proceedings, and authoritative institutional reports published primarily within the last five years. The review integrates the analytical lenses of RBIA as articulated in the International Professional Practices Framework, Enterprise Risk Management (ERM) based on ISO 31000 and COSO ERM, the COSO Internal Control–Integrated Framework, and the Fraud Triangle and Fraud Diamond theories. Thematic synthesis reveals that effective village fund oversight depends on the systematic identification and prioritization of risk, the alignment of audit planning with high-risk areas, and the integration of internal control and risk management processes into audit assurance. Furthermore, the literature highlights the growing relevance of early warning systems and audit analytics in enabling proactive detection of emerging risks and potential fraud, although their implementation in remote areas remains constrained by limited data quality, digital infrastructure, and administrative capacity. This review contributes theoretically by consolidating fragmented strands of audit, risk management, and fraud literature into an integrated conceptual framework tailored to village fund governance. Practically, it offers evidence-based insights for auditors, policymakers, and local governments seeking to enhance accountability and risk-responsive oversight in decentralized and remote public finance settings.
Civil Servant Pension Administration Services in Remote Regional Governments : A Review of Public Administration Literature Agustino Yamlean; Dian Ferriswara; Fedianty Augustinah; Sri Kamariyah
International Journal of Humanities and Social Sciences Reviews Vol. 3 No. 1 (2026): February: International Journal of Humanities and Social Sciences Reviews
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijhs.v3i1.569

Abstract

Civil servant pension administration is a vital yet insufficiently studied public service function within decentralized governance systems, particularly in remote and peripheral local governments where administrative capacity and service accessibility are limited. Although pension policies are nationally standardized, their local-level implementation often reveals disparities in institutional resources, human capital, coordination mechanisms, and infrastructure, leading to uneven service quality and increased administrative burdens for retirees. This literature review aims to synthesize and critically examine scholarly discussions on civil servant pension administration from the perspectives of public service delivery, administrative capacity, and Public Human Resource Management (Public HRM), with a focus on remote and peripheral governance contexts. Employing a narrative–systematic literature review approach, the study analyzes peer-reviewed international journal articles using thematic analysis and conceptual synthesis. The review identifies four dominant themes: the procedural and coordination-intensive nature of pension administration; persistent administrative capacity constraints involving human resources, institutions, and systems; the exacerbating effects of geographic isolation and spatial inequality on service delivery; and the strategic yet underrecognized role of pension administration within public sector HRM and lifecycle governance. The findings suggest that pension administration challenges in remote regions reflect structural capacity mismatches inherent in decentralized systems rather than isolated implementation failures. This review contributes theoretically by integrating public service theory, administrative capacity, and Public HRM within a peripheral governance framework, and practically by emphasizing the need for context-sensitive, capacity-oriented pension service reforms to promote service equity, accountability, and organizational legitimacy in local governments.
Proactive and Participatory Governance Model for Effective Traffic Asset Management of the Ponorogo Transportation Agency M. Rama Kukuh Prayoga; Fedianty Augustinah; Priyanto Priyanto
International Journal of Social Science and Humanity Vol. 3 No. 1 (2026): March: International Journal of Social Science and Humanity
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijss.v3i1.530

Abstract

This study examines the effectiveness of public service management in Ponorogo Regency's transport sector, focusing on the performance gap between traffic asset conditions (signs, traffic lights) and formal maintenance policies. This gap indicates a non-proactive maintenance cycle, exacerbated by limited resources and low organisational responsiveness to public complaints. Employing a qualitative case study grounded in a synthesis of Edwards III's Policy Implementation Theory and the New Public Service (NPS) perspective, the core findings confirm that frontline officials' low proactive disposition mediates policy implementation failure. Instead of proactive responsiveness (anticipating minor damage), officials often exhibit passive responsiveness (acting only after major incidents or reports), leading to a critical breakdown in which administrative procedures are completed but the public outcome remains poor. The novelty of this research lies in proposing a Proactive and Participatory Governance Model. This model necessitates the institutionalisation of Public Involvement (Participation) to enhance transparency and shift asset performance evaluation from output-oriented to outcome-oriented. The study concludes that the optimal model for the Ponorogo Transportation Department is the synergy between agile asset management and NPS principles (proactive and participatory) to enhance public service effectiveness.
Collaboration between Immigration and Key Stakeholders in Overseeing National Entry Points Rahma Dyah Widyaningrum; Fedianty Augustinah; Eny Hartati
International Journal of Social Science and Humanity Vol. 3 No. 1 (2026): March: International Journal of Social Science and Humanity
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijss.v3i1.534

Abstract

This study aims to explore the institutional governance and collaboration mechanisms at Indonesia's entry points, emphasising both formal arrangements, such as Memoranda of Understanding, and informal communication channels that facilitate daily operations among Immigration, Customs, Port Authorities, Law Enforcement, and Health Agencies. The research employed qualitative methods, including interviews, observations, and document analysis, grounded in Policy Network theory, to analyse the dynamics of institutional collaboration at entry points. The findings highlight that border oversight effectiveness hinges on inter-agency synergy quality, trust, and the ability to overcome technical and procedural barriers, whilst significant challenges include technological disparity, particularly incompatible data platforms hampering real-time information sharing, and silo mentalities driven by security concerns that impede operational harmonisation, resulting in delays and inefficiencies. Trust mechanisms such as informal communication groups, regular meetings, and leadership support significantly improve coordination and operational performance. The study concludes that sustainable and adaptive governance models characterised by mutual trust, effective communication, and technological integration are essential for enhancing border security and facilitating legal movement. The research underscores the importance of integrating technological systems to ensure interoperability, developing clear cross-agency SOPs, and fostering a collaborative culture that prioritises shared goals over organisational ego. Strengthening institutional collaboration at border crossings will bolster Indonesia's national security, economic growth, and international reputation, and contribute to resilient, efficient border management systems capable of addressing contemporary threats.
Immigration Travel Documents Section Performance Analysis Tanjung Perak in State Administration Oky Sabastian; Fedianty Augustinah; Eny Hartati
International Journal of Social Science and Humanity Vol. 3 No. 1 (2026): March: International Journal of Social Science and Humanity
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijss.v3i1.536

Abstract

This study provides a comprehensive analysis of the performance of the Travel Document Section at Tanjung Perak Immigration Office within the framework of Public Administration. Employing a qualitative, case-study approach, the research investigates the efficiency, effectiveness, and quality of immigration services, emphasising the application of New Public Management (NPM) principles and Good Governance practices. The findings reveal that while technological innovations such as digital systems (M-Passport and SIMKIM) have successfully improved operational efficiency and reduced physical queues, challenges persist regarding procedural transparency, accountability, and system reliability. Human errors and inconsistent discretion in handling complex documents highlight the need for enhanced capacity building and resource allocation. Moreover, issues of bureaucratic transparency and integrity undermine public trust, underscoring the importance of strengthening internal controls and communication strategies. The study also underscores that service quality is multidimensional, encompassing physical facilities, interpersonal professionalism, and procedural clarity, all of which influence public satisfaction. Despite improvements, the gap between technological efficiency and service effectiveness suggests that further efforts are needed to integrate digital innovations with robust procedural protocols. The research concludes that sustainable performance improvement requires a balanced focus on technological, human, and systemic factors, fostering a culture of transparency, accountability, and continuous development. These insights offer valuable policy recommendations to enhance the robustness and responsiveness of immigration services, ultimately strengthening the legitimacy and trust of government institutions in delivering public services.
Product Quality, Price, and Lifestyle as Determinants of Secondhand Clothing Purchase Decisions : Evidence from the Sunday Morning Market, Heroes Monument, Surabaya Fadiyah Putri Rahmawati; Sarwani Sarwani; Dian Ferriswara; Fedianty Augustinah
Digital Innovation : International Journal of Management Vol. 3 No. 1 (2026): January: Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v3i1.655

Abstract

The increasing trend of secondhand clothing consumption, commonly known as thrift shopping, reflects a major shift in consumer behavior. This study aims to analyze the influence of product quality, price, and lifestyle on consumers’ purchase decisions for secondhand clothing at the Tugu Pahlawan Sunday Morning Market in Surabaya. This research employed a quantitative approach using a non-probability sampling design. Primary data were obtained from 167 respondents through structured questionnaires utilizing a five-point Likert scale. Data analysis was conducted using multiple linear regression with the support of SPSS software, preceded by validity, reliability, and classical assumption tests. The results show that product quality, price, and lifestyle simultaneously have a significant influence on purchase decisions. Partially, product quality and lifestyle have a positive and significant effect, while price shows a weaker but still significant influence. These findings indicate that consumers’ decisions to purchase secondhand clothing are not solely driven by low prices but also influenced by perceived product quality and lifestyle preferences. This study contributes to the understanding of consumer behavior in informal markets and provides practical implications for business practitioners and policymakers to enhance sustainable consumption patterns.
The Influence of Brand Awareness and Customer Reviews on the Purchase Decision of Pahlawan Steamed Coating Product Surabaya Erlin Febrilianti; Liling Listyawati; Andry Herawati; Fedianty Augustinah
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 2 No. 4 (2025): November : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v2i4.645

Abstract

The rapid growth of Indonesia's tourism sector, especially in East Java, has increasingly created fierce competition between local culinary brands. Steamed coating product Surabaya, as one of the leading souvenirs, appears on a solid brand awerness representation with an authentic customer experience. This study empirically examines the influence of Brand Awareness and Customer Review on the Purchase Decision of Steamed Layer Products of Surabaya Heroes. A causal quantitative approach was applied by purposive sampling on 96 offline and online buyer respondents. Primary data was obtained through questionnaires, analyzed using multiple linear regression supported by validity, reliability, classical assumptions, and hypothesis tests. The results showed that there was a simultaneous positive influence of the two variables on the purchase decision (F = 92.484; Sig. = 0.000). Partially, Brand Awareness (t = 6.457; β = 0.485) was more dominant than Customer Reviews (t = 5.685; β = 0.427). Adjusted R² = 0.658 explains 65.8% of the variation in purchasing decisions, with the rest by other factors. These findings underscore the urgency of brand equity and digital management reviews to build consumer trust as well as competitive advantage.
Exploring the Influence of Smart Tourism Technology and e-WOM on Tourist Citizenship Behavior in Urban Ecotourism Galuh Ajeng Ayuningtiyas; Fedianty Augustinah; dian ferriswara; Priyanto; Amirul Mustofa
JAMI: Jurnal Ahli Muda Indonesia Vol. 7 No. 1 (2026): Juni 2026
Publisher : Akademi Komunitas Negeri Putra Sang Fajar Blitar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46510/jami.v7i1.411

Abstract

Introduction: The rapid development of digital technology has significantly transformed the tourism industry, particularly through the implementation of smart tourism technology and the increasing influence of electronic word-of-mouth (e-WOM). These digital factors are considered important in shaping tourist behavior, including Tourist Citizenship Behavior (TCB), which reflects voluntary actions such as recommending destinations, helping other tourists, and providing feedback. This study aims to examine the influence of smart tourism technology and e-WOM on TCB in the context of the Mangrove Botanical Garden Surabaya. Methods: This study employs a quantitative approach using a cross-sectional survey design. Data were collected through an online questionnaire from 382 respondents, determined using the Krejcie and Morgan sampling table. The sampling technique used was purposive sampling, targeting tourists who had visited the destination and were exposed to digital tourism platforms. Data were analyzed using multiple linear regression with SPSS, including validity, reliability, classical assumption, and hypothesis testing. Results: The results show that smart tourism technology and e-WOM simultaneously have a positive and significant effect on Tourist Citizenship Behavior (F = 77.156; p < 0.05). Partially, smart tourism technology has a positive and significant effect on TCB (β = 0.607; p < 0.05), while e-WOM has a positive but not significant effect (β = 0.228; p > 0.05). The coefficient of determination (R²) indicates that 61.6% of TCB is explained by the independent variables. Smart tourism technology is identified as the most dominant factor influencing TCB. Discussion: These findings highlight the critical role of smart tourism technology in enhancing tourist engagement and encouraging voluntary behaviors that support destination sustainability. While e-WOM contributes to shaping perceptions, its direct influence on behavioral outcomes is limited. The study emphasizes the importance of digital experience in fostering active tourist participation and provides insights for improving tourism management strategies in ecotourism destinations.
Coastal Community Empowerment Model: The Role of Women during the Fish “Off-Season” in Building Family Food Security Eny Haryati; Heny Widyawati Saptosari; Fedianty Augustinah
Momentum Matrix: International Journal of Communication, Tourism, and Social Economic Trends Vol. 3 No. 3 (2026): August: Momentum Matrix: International Journal of Communication, Tourism, and S
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/momat.v3i3.705

Abstract

During the fishing off-season, fishers face difficulties going to sea, causing household income to decline while daily food needs remain. Coastal women often become the main economic support, yet their role has rarely been developed into an empowerment model. This study aims to develop a coastal-community empowerment model based on women’s roles in strengthening family food security during the off-season. A qualitative case-study design was conducted in a fishing community in Sumenep Regency, East Java. Twelve informants were purposively selected, consisting of eight women from fishing families as key informants and four supporting informants. Data were collected through in-depth interviews, direct observation, and document tracing, then analysed using the Miles and Huberman interactive model, including data reduction, data display, and conclusion drawing, with triangulation used to ensure validity. The findings show that women contribute to all four pillars of food security: availability, access, utilisation, and stability, while serving as the main economic buffer when husbands cannot fish. However, their efforts remain largely survival-oriented and are constrained by limited capital, narrow market access, and double workloads. The study concludes that an off-season-adaptive women’s empowerment model aligned with the seasonal calendar is needed to support more independent and sustainable livelihoods.
Governing Rural and Remote Teacher Workforces: A Bibliometric Analysis of Distribution, Recruitment, and Retention Research Supitno Ode Dai; Dian Ferriswara; Fedianty Augustinah
International Journal of Social Science and Humanity Vol. 3 No. 3 (2026): September : International Journal of Social Science and Humanity
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijss.v3i3.721

Abstract

Rural and remote school systems face persistent difficulty distributing and retaining qualified teachers, yet the knowledge base remains dispersed across education policy, labor-market, and organizational research. This study maps the development, social structure, conceptual organization, and intellectual foundations of rural and remote teacher-workforce research and interprets their implications for public-service workforce governance. The systematically screened corpus comprised 478 Scopus-indexed articles and reviews published between 1957 and 2026 and retrieved on 4 August 2026. Performance analysis and thematic evolution were conducted with bibliometrix/Biblioshiny, while network mapping used VOSviewer 1.6.21. Publication output accelerated after 2019, which accounted for 70.3% of the corpus, but international co-authorship remained limited at 10.67%. The final author-keyword map contained 38 terms in six clusters, while title-abstract analysis retained 43 terms in five clusters. Both converged on distribution, shortages, recruitment, turnover, attrition, incentives, leadership, professional development, and equity. The recurrent co-authorship network was small, whereas co-citation analysis revealed a shared intellectual base centered on organizational and labor-market explanations of workforce instability. The thematic shift from recruitment toward distribution and from equity toward retention indicates that rural staffing is increasingly understood as a connected governance cycle. The study proposes an integrated framework linking workforce intelligence, preparation, allocation, workplace support, mobility, and retention, with equity as a cross-cutting outcome.