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Optimization of the Risk-Based Annual Supervision Work Program to Improve the Quality of Supervision Results at the Balikpapan City Inspectorate Evi Septiana, Dyna; saipul, Saipul; harianti, Harianti
Journal of Government and Politics (JGOP) Vol 7, No 2 (2025): December
Publisher : UNIVERSITAS MUHAMMADIYAH MATARAM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jgop.v7i2.36323

Abstract

This study analyzes the strategic dimensions that influence the quality of risk-based supervision through a comprehensive examination of three interrelated domains: coordination and governance, human resources, and technology integration. The research employs a descriptive qualitative method supported by analytical visualization using a donut diagram to illustrate the proportional contributions of each domain to supervisory effectiveness. Findings reveal that coordination and governance play a dominant role in ensuring institutional coherence, accountability, and leadership alignment, while human resources emerge as the core determinant of adaptive and ethical audit performance. Technological integration functions as a transformative enabler that strengthens data-driven decision-making and operational transparency within the supervisory framework. The interaction among these three domains demonstrates that the success of risk-based supervision depends on systemic balance rather than isolated reforms. The study concludes that strengthening institutional coordination, investing in professional capacity, and advancing digital infrastructure are essential for building a sustainable, responsive, and accountable supervision system capable of addressing dynamic governance risks.
INFLUENCE OF TRANSPARENCY AND RELATIONSHIP ON SOUTH SULAWESI SMES’ COMPLIANCE Nurfadilah, Nurfadilah; Ega Susanto, Setya; Harianti, Harianti; Ali Karim, Muhammad
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 3 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i3.4525

Abstract

Small and Medium Enterprises (SMEs) as the backbone of the national economy face significant challenges in terms of tax compliance. This study aims to understand the effect of taxpayer transparency and the quality of working relationships with tax authorities on SME tax compliance in South Sulawesi. The method used is a quantitative approach through distributing questionnaires and path analysis using SMART-PLS. The results showed that the quality of working relationships had a significant effect on tax compliance, both directly and through the mediation of taxpayer transparency. Transparency is also proven to have a strong influence on increasing compliance. This confirms the importance of harmonious relationships and information disclosure between taxpayers and tax authorities. The implications of these findings can be used by tax authorities to design policies that encourage compliance, particularly through improving relationship quality and transparency. In addition to practical contributions, this study also enriches the literature on tax compliance behavior in the SME sector and serves as a reference in evidence-based decision making in the field of taxation.
Nutritional Content of Dried Anchorage (Stolephorus sp.) With Blanching Method Sartina, Sartina; Harianti, Harianti
Indonesian Journal of Coastal and Marine Studies Volume 1, Issue 3, Desember 2025
Publisher : LPPM Institut Teknologi dan Bisnis Maritim Balik Diwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63249/ijcms.v1i3.85

Abstract

A fishery commodity that is one of the leading commodities for fisheries in Barru Regency is anchovies (Stolephorus sp.). Salted fish is a processed fish that is preserved with the addition of crystal salt. Blanching is a heat process that uses hot water or steam, and this heating generally takes place at a temperature of 85°C.  This study aims to determine the nutritional content of dried anchovies (Stolephorus sp.) using the blanching method.  This research will be carried out in April 2025. This test was carried out at the Fisheries Product Biochemistry Laboratory of the Pangkajene and Islands State Agricultural Polytechnic. This research method uses experimental laboratories with two treatments and 3 repetitions. Sample A (blanching method), sample B (without blanching method), analysis data using the Anova test. The results showed that the dry anchovy blanching method improved the chemical quality of dried anchovies, where the value of moisture content (A 31.93%), ash content (16.34%), and protein content (72.50%) was higher and had a real effect on the blanching method (P<0.05). In conclusion, dried anchovies blanching method affects chemical quality
QUALITY CONFORMITY ANALYSIS OF FROZEN SONLESS MILKFISH IN XYZ SME USING THE SPC APPROACH Syam, Israwati; Harianti, Harianti; Awaluddin, Awaluddin
Indonesian Journal of Coastal and Marine Studies Volume 2, Issue 1, April 2026
Publisher : LPPM Institut Teknologi dan Bisnis Maritim Balik Diwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63249/ijcms.v2i1.111

Abstract

Frozen boneless milkfish is an innovative processed fishery product with high economic value, but product quality must be maintained to ensure food safety and competitiveness in the market. This study aims to analyze the suitability of frozen boneless milkfish quality at XYZ SMEs using the Statistical Process Control (SPC) approach. The quality parameters observed include sensory tests (color, aroma, taste, and texture), microbiological tests in the form of Total Plate Count (TLC), and measurements of the core temperature of the fish. The study used two storage methods, namely freezer and cold storage, with three storage periods (7, 14, and 21 days) and each was carried out three times. The results showed that all samples met the sensory quality standard with a value of ≥7, the core temperature of the fish was in the range of ≤–18°C, and the TLC value was still below the maximum limit of SNI, which is ≤5×10⁵ colonies/g. However, the results of the SPC analysis using the X-chart and R-chart control charts showed several points outside the control limits, indicating that the production process was not yet fully statistically stable. This indicates that although product quality generally meets standards, variations in the production process still need to be controlled to maintain quality consistency between batches. Therefore, the implementation of continuous quality control and production process improvements are essential to improve process stability and product quality of frozen boneless milkfish.
ANALISIS KELAYAKAN USAHA DAN RANTAI NILAI SAYURAN DI DESA LAWOILA KABUPATEN KONAWE SELATAN (Feasibility Analysis Of Vegetable Business And Value Chain In Lawoila Village, South Konawe Regency) HARIANTI, HARIANTI; HASRIATI, HASRIATI; SYAHADAT, MUHAMMAD; TAO, HAERUDIN
JURNAL AGRIBISNIS DAN KOMUNIKASI PERTANIAN (Journal of Agribusiness and Agricultural Communication) JAKP, Volume 9, Nomor 1, April 2026
Publisher : Universitas Mulawarman (University of Mulawarman)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35941/jakp.9.1.2026.25572.1-14

Abstract

Vegetable agribusiness is important for making ensuring there is enough food and for helping farmers earn more money. But how well it works relies a lot on how simple it is to conduct business and how effectively the value chain works. This study aims to assess the economic feasibility and value chain framework of vegetable agribusiness in Lawoila Village, South Konawe Regency. The study used a quantitative descriptive technique, using primary data collected from interviews with farmers, middlemen, and dealers. The research looked at the expenses and revenues, the R/C Ratio, the B/C Ratio, the profitability, and the marketing margins. Each planting season, it cost an average of Rp3,287,333 to cultivate vegetables, and the total income was Rp5,775,000. The net income was Rp2,487,667, which indicates this. The R/C Ratio is 1.76 and the B/C Ratio is 0.76, thus you can produce vegetables and earn money doing it. Customers paid Rp7,000 for each bundle, while farmers paid Rp3,000 for each bundle. This meant that the overall marketing margin for each product was Rp4,000. The middlemen and merchants get most of the value that is produced. This suggests that the benefits throughout the value chain are not yet evenly divided out.
Technical Efficiency of Rice Farming Around the Nickel Mining in Konawe Selatan District Hasriati, Hasriati; Ari, Rustan; Harianti, Harianti
Jurnal AGRISEP JURNAL AGRISEP VOL 23 NO 02 2024 (SEPTEMBER)
Publisher : Badan Penerbitan Fakultas Pertanian, Universitas Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31186/jagrisep.23.02.561-590

Abstract

South Konawe Regency has vast potential agricultural land, It can support the regional economy by supplying the food needs of the community and being a major player in trade across districts. In addition to providing food, the agricultural sector also serves as a market for goods produced by the industrial sector in rural communities and urban areas, a source of labor for industry, a source of capital for modern economic growth, particularly in its early stages, and a source of foreign exchange. Policy support is needed from the government in developing the agricultural sector considering the importance of synergy between the agricultural and mining sectors to minimize negative impacts in order to achieve economic balance so that it becomes the basis for local governments in taking appropriate policies to support the agricultural sector amidst mining activities. The purpose of this study is to examine lowland rice farming's technical effectiveness and production characteristics in the vicinity of South Konawe Regency's nickel mine. The data collected used primary and secondary data, with a total of 20 farmers as respondents. Stochastic Frontier Analysis (SFA) was utilized to analyze the data. The findings of the study indicate that lowland rice farming is technically efficient when it is conducted near nickel mining and that the production elements that actually affect lowland rice farming include land area, labour force, urea and NPK fertilisers, and insecticides.
Co-Authors ., Haerana Abdan Syakur, Abdan Ali Karim, Muhammad Aliem Bahri, Aliem Alifia, Frida Alwi, Siti Atika Amin, Haidir Amiruddin Amiruddin Amiruddin, Ahmad Rijal Andi Lawi, Yeni Savitri Angraeni, Husni Angreni, Husni Ari, Rustan Arsyad, Ahmad Yamani Asriani, Ridha Astika, Sri Awaluddin Awaluddin Awaluddin Awaluddin Basran, Basran Buana Basir Burhanuddin Burhanuddin Cahyono, Indra Danil, Harling Ega Susanto, Setya Evi Septiana, Dyna Fadhila Fadhila Fadli, Zahri Fitrianti, A Nur Hartati Hartati Hasriadi, Hasriadi Hasrianti, Hasrianti Hasriati Hasriati, Hasriati Hastian, Hastian Herlina Herlina Ibrahim, Muhammad Akmal Ikram, Muhammad Jamal, Besse Firma Jumrawati, Jumrawati Karim, Mutemainna Khairiyah, Zul Khairiyah, ⁠Zul Kustam, Sri Rukmini Muchtar, Muthahharah Muh. Rizal MUHAMMAD HASBI Muhammad Syarif Muhsyanur, Muhsyanur Mujahidah, Anni Murtini Murtini, Murtini Muskirah, Muskirah Ningsih, Nining Adia Nur Aisyah Humairah Nur, Muh. Yasin Ceh Nuraeni L Rapi Nurfadilah Nurfadilah Nurmaida Nurmaida, Nurmaida nurmaya, nurmaya Nurul Aspadilah Puguh, I Wayan Putri, Elis Eka Putri, Try Amelia Raden Mohamad Herdian Bhakti Rahmi, Muarifah Rajenah, Rajenah Rosmalah, Sitti Saipul, Saipul Salam, Ayusal Saokani, Jawiana Saokani, Jawiana Saokani Sapri, Hasri Amaliah Sartina, Sartina Sasmita, Farra Sinaga, Samuel Partogi Hasubungan Sofyan, Jawiana Saokani Sofyan, ⁠Jawiana Saokani Sri Astika Sri Wahyuni Sri Wulandari SYAHADAT, MUHAMMAD Syam, Israwati Tao, Haeruddin Tao, Haerudin Umrawati, Wa Ode Wafiyah, Ummul Wayan Kantun Widayati Putri, Tri