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All Journal Jurnal Ilmu Politik & Pemerintahan Lokal Jurnal Diskursus Islam Jurnal Online Mahasiswa (JOM) Bidang Teknik dan Sains Rekayasa Mesin JURNAL KOLABORASI Jurnal Al-Qadau: Peradilan dan Hukum Keluarga Islam Pro Food JOIV : International Journal on Informatics Visualization Jurnal Konstitusi JOURNAL OF MECHANICAL ENGINEERING, MANUFACTURES, MATERIALS AND ENERGY Jurnal Ilmiah Universitas Batanghari Jambi Cyberspace: Jurnal Pendidikan Teknologi Informasi EKONOMIS : Journal of Economics and Business BAREKENG: Jurnal Ilmu Matematika dan Terapan Mesin INTECOMS: Journal of Information Technology and Computer Science SEIKO : Journal of Management & Business JURNAL PENDIDIKAN TAMBUSAI Jurnal Basicedu International Journal of Natural Science and Engineering Jurnal Segara Jurnal Menara Ekonomi : Penelitian dan Kajian Ilmiah Bidang Ekonomi Value: Jurnal Manajemen dan Akuntansi Jurnal Mekanova : Mekanikal, Inovasi dan Teknologi Matrik : Jurnal Manajemen dan Teknik Industri Produksi Jurnal Ilmiah Teknik Mesin "MEKANIK" Jurnal Vokasi Jurnal Ilmiah Manusia dan Kesehatan Jurnal Sosial Humaniora Sigli Community Engagement and Emergence Journal (CEEJ) Jurnal Terapung : Ilmu - Ilmu Sosial Community Development Journal: Jurnal Pengabdian Masyarakat JURNAL TEKNIK SIPIL UNAYA Indomera : Jurnal Magister Manajemen LIBRIA: Library of UIN Ar-Raniry International Journal on Social Science, Economics and Art Al-Madaris Jurnal Pendidikan dan Studi Keislaman Industrika : Jurnal Ilmiah Teknik Industri Narra J Stock Peternakan Dharmas Education Journal (DE_Journal) Empiricism Journal International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) MAKILA: Jurnal Penelitian Kehutanan Proceeding International Seminar of Islamic Studies Al-Fashahah: Journal of Arabic Education, Linguistics, and Literature Journal of Ocean, Mechanical and Aerospace -science and engineering- (JOMAse) JITU (Jurnal Ilmiah Teknik Unida) Locus Journal of Academic Literature Review Jurnal Transparansi Publik (JTP) GALENICAL : Jurnal Kedokteran dan Kesehatan Mahasiswa Malikussaleh International Journal of Public Administration Studies Jurnal Basicedu Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah Hukum dan Hak Asasi Manusia Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) ANTHOR: Education and Learning Journal Jumper : Journal of Educational Multidisciplinary Research Jurnal Penelitian Ilmu Pendidikan Indonesia Journal of Artificial Intelligence and Digital Business Jurnal Natural Al-Hiwalah : Journal Syariah Economic Law International Journal of Disaster Management Jurnal Keperawatan dan Kesehatan (JKK) Innovative: Journal Of Social Science Research Jurnal Litek : Jurnal Listrik Telekomunikasi Elektronika Jurnal Kedokteran Hewan JBSI: Jurnal Bahasa dan Sastra Indonesia Jurnal Pengabdian Masyarakat Bangsa Jurnal Teknologi dan Mutu Pangan SAGA: Journal of Technology and Information Systems Conscilience: Jurnal Penelitian dan Pengabdian Masyarakat Journal of Educational Review and Cultural Studies Proksima J-SIGN (Journal Of Informatics, Information System, And Artificial Intelligence) Majority Science Journal Grimsa Journal of Science Engineering and Technology AMNESIA (JURNAL MANAJEMEN SUMBER DAYA MANUSIA) PEDAMAS (Pengabdian Kepada Masyarakat) Ibrah: Jurnal Pengabdian kepada Masyarakat AHDÃF: Jurnal Pendidikan Agama Islam Jurnal Al-Ilmi Nursing Genius Journal Jurnal Solusi Masyarakat (JSM) Asian Journal of Social and Humanities Jurnal Polimesin Jurnal Medika Veterinaria WISDOM : Jurnal Pengabdian Kepada Masyarakat Wisdom Journal of Social Work and Science Education Suluah Pasaman JURNAL REKAYASA KIMIA & LINGKUNGAN Journal of Community Service Economic and Business Horizon Jurnal Ragam Pengabdian ANTHOR: Education and Learning Journal Azkia : Jurnal Aktualisasi Pendidikan Islam Welfare: Jurnal Pengabdian Masyarakat
N. Nazaruddin
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The Existence of Javanese Language in Wonomulyo: A Philosophical and Multicultural Study Mulyana Ramadhani, Dita; Prayetno, Budi; Ikhsan, Taufik; Tri Nova, Sigit; Nazaruddin, Nazaruddin
JBSI: Jurnal Bahasa dan Sastra Indonesia Vol. 5 No. 02 (2025): Artikel Riset Periode November 2025
Publisher : Information Technology and Science(ITScience)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jbsi.v5i02.7188

Abstract

This study examines the existence of the Javanese language in Wonomulyo within a multicultural context, identifies factors supporting and inhibiting its maintenance, and interprets its significance through the philosophy of language. Using a qualitative case study approach, data were collected through interviews, participant observation, and documentation involving community leaders, teachers, parents, and youths. The findings indicate that Javanese continues to maintain moderate vitality, particularly within family, community, and cultural–ritual domains such as selamatan and kenduren. In these contexts, Javanese functions not only as a means of communication but also as a medium for transmitting moral values, social etiquette, and collective identity, especially through the practice of unggah-ungguh. However, language maintenance faces significant challenges. The dominance of Indonesian in formal education, public spaces, and digital communication has led to a gradual narrowing of Javanese use, particularly among younger generations. While youths remain bilingual, Indonesian is increasingly associated with modernity and mobility, whereas Javanese is largely confined to symbolic and intimate domains. From a philosophical perspective drawing on Wittgenstein, Heidegger, and Foucault, the study argues that the weakening of Javanese reflects not only linguistic change but also shifts in meaning, identity, and power relations. The study highlights the need for integrated efforts involving families, communities, education, and digital spaces to sustain regional languages in multicultural societies.
Cyber Notary Dalam Rangka Pelayanan Publik dan Kepastian Hukum di Era Digital Nazaruddin, Nazaruddin; Mahdi, Umar; Boini, Usman; Muttaqien, Al; Ardiyansyah, Amzar
Locus Journal of Academic Literature Review Vol 4 No 9 (2025): December
Publisher : LOCUS MEDIA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56128/ljoalr.v4i9.793

Abstract

Pengaruh perkembangan teknologi menyebabkan munculnya konsep Cyber Notary berdasarkan Pasal 15 ayat (3) Undang-Undang Nomor 2 Tahun 2014 Juncto Undang-Undang Nomor 30 Tahun 2004 tentang Jabatan Notaris bahwa Notaris diberikan kewenangan untuk mensertifikasi transaksi secara elektronik. Namun permasalahnya Undang-Undang Jabatan Notaris belum mengatur mengenai pelaksanaan atau penyelenggaraan konsep tersebut secara konkret, selain itu keabsahan dan kekuatan mengikat akta yang dibuat dengan konsep ini juga belum ada legalitas mengenai nilai keautentikannya. Jenis penelitian ini adalah yuridis normatif, dengan pendekatan konseptual, dan pendekatan perundang-undangan. Sumber data dalam penelitian terdiri dari data sekunder yang didukung dengan data primer. Hasil penelitian menunjukkan bahwa Cyber Notary telah dimuat dalam peraturan perundang-undangan di Indonesia yaitu dalam Pasal 15 ayat (3) Undang-Undang Nomor 2 Tahun 2014 Juncto Undang-Undang Nomor 30 Tahun 2004 tentang Jabatan Notaris, dan pada dasarnya akta yang dibuat secara sah dengan adanya persetujuan para pihak dan sesuai dengan syarat sah perjanjian dalam pasal 1320 KUHPerdata maka akan mengikat para pihak baik dibuat secara elektronik maupun secara konvensional. Disarankan kepada pemerintah yang membidanginya untuk dapat melakukan pembaharuan peraturan perundang-undangan khususnya menyangkut penggunaan cyber notary sehingga dapat terimplementasikan dengan maksimal. Terkait kekuatan mengikat akta secara elektronik, diharapkan pembuat undang-undang memasukkan dan menyatakan secara tegas akta notaris tetap diakui sebagai alat bukti yang sah, baik itu dibuat secara konvensional maupun secara elektronik sehingga akta yang dihasilkan juga mempunyai kekuatan pembuktian yang sempurna layaknya akta yang dibuat secara konvensional.
Optimalisasi Sistem Administrasi Desa Menuju Pemerintahan Yang Efektif dan Efesien Ahmad, Rivai; Nazaruddin, Nazaruddin; Fuady, Fuady; Muklis, Muklis; Syahrizal, Onal; Ellyana, Cut Putri; Zamzami, Zamzami
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 3 (2026): Bulan Februari
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i3.947

Abstract

Desa sebagai unit pemerintahan terkecil memiliki peran strategis dalam mendukung pembangunan nasional dan peningkatan kesejahteraan masyarakat. Namun, penyelenggaraan pemerintahan desa masih menghadapi berbagai tantangan, seperti keterbatasan sumber daya, kapasitas aparatur yang belum optimal, serta kompleksitas pengelolaan administrasi publik. Tata kelola administrasi publik yang efektif dan efisien menjadi fondasi penting bagi terwujudnya pemerintahan desa yang transparan, akuntabel, dan responsif . Kegiatan Pengabdian Kepada Masyarakat ini bertujuan untuk meningkatkan kualitas tata kelola administrasi publik di desa mitra melalui pendekatan kolaboratif dan partisipatif, serta memperkuat pemahaman dan kapasitas aparatur desa. Metode pelaksanaan meliputi ceramah, praktik langsung, dan dokumentasi kegiatan sebagai sarana pembelajaran dan evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan aparatur desa dalam pengelolaan administrasi publik, penerapan prinsip good governance, serta optimalisasi pelayanan kepada masyarakat. Partisipasi aktif perangkat desa dan masyarakat mencerminkan tumbuhnya kesadaran kolektif akan pentingnya kolaborasi dalam pembangunan desa. Secara keseluruhan, kegiatan PKM ini berkontribusi positif dalam mewujudkan sistem administrasi desa yang lebih transparan, akuntabel, efektif, dan efisien, yang diharapkan berdampak pada peningkatan kemandirian dan kesejahteraan masyarakat desa.
Visiting Professor As Implementation Of Cooperation Between Universitas Islam Negeri Sultan Syarif Kasim Riau And Arkalyk Pedagogical Institute, Kazakhstan Hamzah, Muhammad Luthfi; Nazaruddin, Nazaruddin; Saule, Baizakova; Perizat, Azhibekova; Medet, Ilubaev; Ainur, Sundetbaeva; Zhannar, Baisoteva
Community Engagement and Emergence Journal (CEEJ) Vol. 5 No. 1 (2024): Community Engagement & Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v5i1.3981

Abstract

Visiting Professor Program (VIPP) is a program to send PTAI professors to universities / research institutions abroad with a maximum duration of 1 month, facilitating PTAI permanent lecturers with the title of Professor to develop their ideas and ideas through joint research, updating teaching materials and learning methods in accordance with the latest developments in the world of international education, developing curriculum studies, comparative studies of institutional management management, and become a guest examiner for students of overseas partner universities. Purpose of Visiting Professor Program (VIPP) Increasing PTAI institutional competitiveness towards a world class university through cooperation and partnership with foreign universities / institutions, Development of competence of PTAI professors in the fields of research, academic writing and networking abroad through scientific presentations, research, benchmarking, publishing manuscripts in reputable international journals Socialization and internationalization of Nusantara Islamic studies. This VP program is an implementation of international cooperation between UIN Sultan Syarif Kasim and Arkalyk Pedagogical Institute, Kazakhstan. This highly talented young lecturer and reviewer of several international journals indexed by Scopus is listed as the only lecturer from the State Islamic Religious College (PTKIN) in Indonesia teaching at the university.
DIVORCE DUE TO DOMESTIC VIOLENCE IN SINJAI DISTRICT (Perspective Analysis of Islamic Law) Nazaruddin, Nazaruddin; Rasdiyanah, Andi; Ridwan, Muh. Saleh; Kurniati, Kurniati
Jurnal Diskursus Islam Vol 9 No 2 (2021): August
Publisher : Program Pascasarjana, UIN Alauddin Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/jdi.v9i2.22862

Abstract

The purpose of this study is to find out the various factors that cause divorce due to domestic violence in Sinjai Regency and to describe how to resolve divorce due to domestic violence in Sinjai Regency and to elaborate on how divorce due to domestic violence is from an Islamic legal perspective. This research is a qualitative descriptive field research, taking place in Sinjai Regency. The approach used is a normative theological approach, a juridical approach and a sociological approach. The data collection obtained in the field with the technique of observation, interviews / interviews and documentation. The collected data is then processed using data reduction analysis, data presentation and conclusion drawing. Furthermore, by linking one of the theories of Islamic law, namely the theory of existence and competence of religious courts, the process of resolving divorce cases due to domestic violence in Sinjai Regency, which in this case is the authorized and entitled institution in resolving it, namely the Sinjai level I religious court, goes through several stages. namely through table I, table II and table III. However, before the plaintiffs and defendants seek justice, the panel of judges first has the obligation to mediate/advise both parties, in which the panel of judges makes every effort to provide the best advice or solution to the plaintiff or defendant. And Islamic law does not legalize violence against wives. Beating a wife who does nusyuz as contained in QS al-Nisa` verse 34 should be interpreted as an act to teach a lesson / for obedience, not to hurt or even do violence. The beatings carried out in the case of nusyuz basically should not injure. Meanwhile, the husband's act of hitting his wife until he is injured or the husband's violence against his wife can be declared as nusyuz of the husband against his wife. Furthermore, related to divorce due to domestic violence in Sinjai Regency which is analyzed from the perspective of Islamic law, the researcher connects one of the theories of Islamic law that applies in Indonesia to date, namely the theory of existence and competence of the Sinjai religious court which refers to the compilation of Islamic law or Islamic law. KHI. al-Nisa` verse 34 should be interpreted as an act to teach a lesson/to obey, not to hurt or even do violence. The beatings carried out in the case of nusyuz are basically not allowed to injure. Meanwhile, the husband's act of hitting his wife until he is injured or the husband's violence against his wife can be declared as nusyuz of the husband against his wife. Furthermore, related to divorce due to domestic violence in Sinjai Regency which is analyzed from the perspective of Islamic law, the researcher connects one of the theories of Islamic law that applies in Indonesia to date, namely the theory of existence and competence of the Sinjai religious court which refers to the compilation of Islamic law or Islamic law. KHI. al-Nisa` verse 34 should be interpreted as an act to teach a lesson/to obey, not to hurt or even do violence. The beatings carried out in the case of nusyuz basically should not injure. Meanwhile, the husband's act of hitting his wife until he is injured or the husband's violence against his wife can be declared as the husband's nusyuz against his wife. Furthermore, related to divorce due to domestic violence in Sinjai Regency which is analyzed from the perspective of Islamic law, the researcher connects one of the theories of Islamic law that applies in Indonesia to date, namely the theory of existence and competence of the Sinjai religious court which refers to the compilation of Islamic law or Islamic law. KHI. The beatings carried out in the case of nusyuz basically should not injure. Meanwhile, the husband's act of hitting his wife until he is injured or the husband's violence against his wife can be declared as nusyuz of the husband against his wife. Furthermore, related to divorce due to domestic violence in Sinjai Regency which is analyzed from the perspective of Islamic law, the researcher connects one of the theories of Islamic law that applies in Indonesia to date, namely the theory of existence and competence of the Sinjai religious court which refers to the compilation of Islamic law or Islamic law. KHI. The beatings carried out in the case of nusyuz are basically not allowed to injure. Meanwhile, the husband's act of hitting his wife until he is injured or the husband's violence against his wife can be declared as the husband's nusyuz against his wife. Furthermore, related to divorce due to domestic violence in Sinjai Regency which is analyzed from the perspective of Islamic law, the researcher connects one of the theories of Islamic law that applies in Indonesia to date, namely the theory of existence and competence of the Sinjai religious court which refers to the compilation of Islamic law or Islamic law. KHI.
The Role of Treatment Supervisors and Family Support in Pulmonary Tuberculosis Patient Recovery: Cross Sectional Nazaruddin, Nazaruddin; Yusnayanti, Cici; Purnamasari, Anisa; Lisnawati, Lisnawati
Nursing Genius Journal Vol. 1 No. 1 (2026): Nursing Genius Journal Vol. 1 No. 1 January 2026
Publisher : PT. Nursing Genius Care

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65874/ngj/v1.i1.2026.173

Abstract

Background: Pulmonary tuberculosis is an infectious disease that requires effective treatment supervision and support from the immediate environment to achieve recovery. The role of Treatment Supervisors and family support are essential components in the success of pulmonary tuberculosis therapy, particularly in primary health care settings. Purpose: This study aimed to analyze the relationship between the role of Treatment Supervisors and family support with the recovery of pulmonary tuberculosis patients in the working area of Poasia Primary Health Center. Methods: This study employed a quantitative analytic method with a cross-sectional design. The study population consisted of all pulmonary tuberculosis patients recorded in the Poasia Primary Health Center registry over the past year, totaling 49 patients. A total of 44 respondents were selected using a total sampling technique. Data were collected using structured questionnaires and analyzed using the Chi-square test and Phi test. Results: The results showed a moderate association between the role of Treatment Supervisors and pulmonary tuberculosis patient recovery (p = 0.006). A moderate association was also found between family support and pulmonary tuberculosis patient recovery (p = 0.006). Conclusion: The role of Treatment Supervisors and family support are significantly associated with the recovery of pulmonary tuberculosis patients. Strengthening the involvement of Treatment Supervisors and families should be a priority in community nursing interventions to improve tuberculosis treatment outcomes.  
Analisis Pengendalian Persediaan Kertas pada PT. JKL Menggunakan Metode Algoritma Wagner Within Putri, Chitra Meisya; Nurainun, Tengku; Hartati, Misra; Nazaruddin, Nazaruddin; Nur, Muhammad
Industrika : Jurnal Ilmiah Teknik Industri Vol. 10 No. 2 (2026): Industrika: Jurnal Ilmiah Teknik Industri
Publisher : Fakultas Teknik Universitas Tulang Bawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37090/qeskpr49

Abstract

The intense competition in the printing industry demands companies to improve efficiency, particularly in managing raw material inventories. PT. JKL faces challenges in controlling paper inventory, including excessive stock reaching up to 32,000 kg per year and inefficient ordering and shipping costs due to mismatches between order quantity and truck capacity. These issues lead to increased costs and the risk of stockouts or overstocking. The purpose of this study is to identify the most efficient quantity and schedule for paper ordering while keeping overall inventory costs low using the WWA (Wagner Within Algorithm) method. A quantitative approach is employed, involving demand forecasting, WWA calculation, safety stock, and reorder point analysis. The results indicate that implementing the WWA method can reduce the number of orders from 24 to 12 annually and achieve inventory cost savings of Rp 375,368,025. Additionally, the company can maintain a safety stock level 3,411 kg and a reorder point set of 13,204 kg. Thus, the WWA method is effective in addressing PT. JKL’s inventory control problems and can be adopted as a strategic tool for operational efficiency. Keywords: Demand Forecasting, Inventory Control, Inventory Cost, Wagner Within Algorithm
The Use of Reverse Engineering Method in Designing Palm Fruit Collection Tools Kurniawan, Fajar; Yola, Melfa; Nazaruddin, Nazaruddin; Harpito, Harpito; Umam, Muhammad Isnaini Hadiyul
Industrika : Jurnal Ilmiah Teknik Industri Vol. 10 No. 2 (2026): Industrika: Jurnal Ilmiah Teknik Industri
Publisher : Fakultas Teknik Universitas Tulang Bawang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37090/w04k5028

Abstract

Product planning, design, and development are essential phases in manufacturing, starting from conceptualization and system design to production, testing, and ultimately delivering superior products that meet consumer demands. For instance, in the oil palm plantation industry, efficient tools play a vital role. Harvesting significantly affects the quality of oil palm yields, with losses often occurring due to loose fruit detachment from the Fresh Fruit Bunches (FFB), which fall to the ground. These loose fruits, known as "berondolan," are just as valuable as those still attached to the FFB and contribute substantially to farmers' income. Currently, farmers must manually collect these fallen fruits from beneath each tree, which is time-consuming. To address this issue, the study introduces a harvesting tool designed through reverse engineering for gathering loose oil palm fruits. After processing and analysis, the proposed tool incorporates modifications, particularly in the roller section, where two 10 cm diameter stainless steel drain holes are added. Additionally, it features two 6.5 cm diameter iron drives, enhancing efficiency by increasing collection capacity by 1.5 kg per minute compared to conventional drain hole designs. Keywords: Brondolam, Design, Efficient, Palm fruit collection tool, Oil Palm, Reverse engineering.  
Posisi Gender dalam Perspektif Hukum Islam Nazaruddin, Nazaruddin
Jurnal Al-Qadau: Peradilan dan Hukum Keluarga Islam Vol 2 No 2 (2015): Al-Qadau
Publisher : Jurusan Hukum Acara Peradilan dan Kekeluargaan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24252/al-qadau.v2i2.2644

Abstract

Sejarah peradaban manusia banyak didominasi oleh kaum laki-laki, sehingga laki-laki mendominasi semua peran di masyarakat sepanjang sejarah, kecuali dalam masyarakat yang matriarkal yang jumlahnya sangat sedikit. Jadi, sejak awal sudah terjadi ketidaksetaraan gender yang menempatkan perempuan pada wilayah yang marginal. Peran-peran yang dimainkan kaum perempuan hanyalah peran-peran di sekitar rumah tangga. Sementara itu, kaum laki-laki dapat menguasai semua peran penting di tengah-tengah masyarakat. Secara etimologis gender berasal dari kata gender yang berarti jenis kelamin Tetapi Gender merupakan perbedaan jenis kelamin yang bukan disebabkan oleh perbedaan biologis dan bukan kodrat Tuhan, melainkan diciptakan baik oleh laki-laki maupun perempuan melalui proses sosial budaya yang panjang. Perbedaan perilaku antara pria dan wanita, selain disebabkan oleh faktor biologis sebagian besar justru terbentuk melalu proses sosial dan cultural. Pada dasarnya, Islam memberikan kesempatan yang sama antara laki-laki dan perempuan. Terbuka kesempatan bagi perempuan untuk meniti karir sebagaimana laki-laki juga diberi kebebasan untuk mengembangkan diri. Dalam Islam kaum perempuan diperkenankan untuk bekerja, mengembangkan seluas-luasnya segala keahlian yang dimiliki. Prinsip keadilan sangat dijunjung tinggi dalam Islam. Keadilan yang diberikan Islam berupa kesetaraan dan kesederajatan tentang hak-hak dan kewajiban-kewajiban kepada kaum laki-laki dan kaum perempuan disesuaikan dengan tanggung jawabnya masing-masing
Analisis Efektifitas Pengendalian Internal dalam Meningkatkan Kinerja Karyawan pada Kantor Holding PTPN III (Persero) Jakarta Manurung, Dapot Hariyudi; Sembiring, Meilita Tryana; Nazaruddin, Nazaruddin
Empiricism Journal Vol. 7 No. 2: June 2026
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/ej.v7i2.5718

Abstract

Penelitian ini bertujuan menganalisis efektivitas sistem pengendalian internal dalam mendukung kinerja karyawan pada Kantor Holding PT Perkebunan Nusantara III (Persero) Jakarta. Meskipun berbagai penelitian telah membahas pengendalian internal berbasis COSO, kajian yang secara khusus mengeksplorasi implementasinya pada organisasi holding BUMN dan keterkaitannya dengan kinerja karyawan masih terbatas. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Data dikumpulkan melalui wawancara mendalam terhadap 20 informan, observasi lapangan, studi dokumentasi, serta kuesioner deskriptif pendukung pada Divisi Satuan Pengawasan Intern, Manajemen Risiko, Operasional SDM, serta Keuangan Strategis dan Anggaran. Analisis data dilakukan menggunakan analisis tematik berdasarkan lima komponen COSO Framework, yaitu control environment, risk assessment, control activities, information and communication, serta monitoring activities. Hasil penelitian menunjukkan bahwa implementasi pengendalian internal secara umum telah berjalan cukup baik. Komponen control activities menjadi aspek yang paling kuat karena didukung oleh penerapan SOP dan mekanisme pengawasan yang relatif konsisten. Sebaliknya, kelemahan masih ditemukan pada aspek risk awareness, integrasi sistem informasi, koordinasi antarunit, serta tindak lanjut hasil audit yang menyebabkan munculnya temuan berulang. Temuan penelitian mengindikasikan bahwa efektivitas pengendalian internal berkaitan dengan kualitas kerja, kepatuhan terhadap prosedur, disiplin, produktivitas, dan efisiensi kerja karyawan. Penelitian ini memberikan kontribusi pada pengembangan kajian COSO dalam konteks holding BUMN serta menjadi masukan bagi perusahaan dalam memperkuat tata kelola dan sistem pengendalian internal secara berkelanjutan. Analysis of the Effectiveness of Internal Control in Improving Employee Performance at the PTPN III (Persero) Holding Office, Jakarta Abstract This study aims to analyze the effectiveness of the internal control system in supporting employee performance at the Head Office of PT Perkebunan Nusantara III (Persero), Jakarta. Although numerous studies have examined COSO-based internal control systems, research specifically exploring their implementation within a state-owned holding company and their relationship with employee performance remains limited. This study employed a qualitative case study approach. Data were collected through in-depth interviews with 20 informants, field observations, document analysis, and supporting descriptive questionnaires involving personnel from the Internal Audit Unit, Risk Management Division, Human Resources Operations Division, and Strategic Finance and Budget Division. Data were analyzed using thematic analysis based on the five components of the COSO Framework: control environment, risk assessment, control activities, information and communication, and monitoring activities. The findings indicate that the implementation of internal control has generally been adequate. Among the five components, control activities emerged as the strongest aspect due to the consistent implementation of standard operating procedures (SOPs) and supervisory mechanisms. However, several weaknesses were identified, particularly in risk awareness, information system integration, inter-unit coordination, and audit follow-up processes, which contributed to recurring audit findings. The results further suggest that effective internal control is associated with improvements in work quality, procedural compliance, work discipline, productivity, and operational efficiency. This study contributes to the development of COSO-based internal control literature within the context of state-owned holding companies and provides practical insights for strengthening corporate governance and internal control systems on a sustainable basis.
Co-Authors . Zulfan AA Sudharmawan, AA Abd, Misswar Abd, Miswar Abda Abda Abdullah Hamzah, Abdullah Abdurrahmansyah Abdurrahmansyah, Abdurrahmansyah Achmad Fariz Ade Nufus Afifi, Muhammad Ridho Afrizal, Efi ahmad yani Ahmad, Rivai Aini, Yusnifa Ainur, Sundetbaeva AK, M Daud Akbar, Mufid Akmal Al Munawar, Hasby Al Munawir Alchalil Alchalil ALDIANSYAH, TEUKU Alfiady, Teuku Almukarramah, Almukarramah Alwi Alwi Amaro, Moegiratul Amir Mukhlis Anang Prasetyo Andahurifky, Andahurifky Andik Bintoro Andika Andika Angreini, Meliyantika Anisa Purnamasari Anita Susilawati Annisa, Aiza Anuar, Kaspul anwardi, anwardi Ardiyansyah, Amzar ariesta, mutiara Arif Munawir arif, zainal - Arifullah, Arifullah Arini Anestesia Purba Arlina Arlina, Arlina Arman Sayuti Armand, Ratu Meisha Asma Liza, Lia Asrida Asrida, Asrida Astini, Astini Audina, Nabillah Azura, Rosiana Baehaqi Baiq Rien Handayani, Baiq Rien Bangsa, M. Theo Ari Basri A. Gani, Basri A. Basrul, Basrul Benazir, Benazir Beočanin, Anđelija Binawati Ginting Boini, Usman Boneta, Andi Adinda Bresta, Beta Lea budianto panjaitan Bur, M Burrahman, Habi Cahyana, Atma Candra candra Chalirafi, Chalirafi Cici, Cici cindyka, sophya Cupu, Dedi Rosa Putra Cut Ita Erliana Cut Nila Thasmi, Cut Nila Dahlan Abdullah Dahliana, Dina danu, luh Darmawan Darmawan Darmawi . Darmiyati Dayusman, Edo Alvizar Deddy Satria M Depita Kardiati Dessy Wardiah, Dessy Dewantara, Dede Dewi, Risna Dharma, Satrio Arya Dhiauddin Dhiauddin, Dhiauddin Dian Herdiana Dian Rahmita Sari Dianti, Devi DILA, DILA dwi, wa ode Dwinna Aliza Efendi, Anna Gustika Effendy, Amalia Eka Safitri Ekadamayanti, Agustia S. Eldina Fatimah Ellyana, Cut Putri Elya Antariksana Bachmida Eril, Eril Erina Erina Etriwati E Evan Maulana Fachry Abda El Rahman Fachtur Rahman Fadhilah, Dita Deviana Fadillah, Nurul Aini Fahmi, Asrul Fajar Kurniawan Faramita, Faramita Farhan Helmi Farsiah, Laina Fatimatuzzahrah, Baiq Shofi Fauzan . 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I Maimun Maimun Manurung, Dapot Hariyudi Mardiana, Linda Marjoni Marjoni Maryam Maryam Maulana, Moch Maulana, Rahman Gustian Maulina, Fury mauludi, mauludi Maxmillianus Tarigan, Apul Md Sani, Nor Diyana Medet, Ilubaev Meiliati, Herriyzka Meilita Tryana Sembiring Melfa Yola, Melfa Meliyana Meliyana, Meliyana Mirzuandi, Ahmad Misbullah, Alim Mispan, Mispan MK, Muhammad Muamar, Rezeki Muhammad Fazil, Muhammad Muhammad Hanafiah Muhammad Ikhwani Muhammad Nur Muhammad Rizki Muhammad Saleh Ridwan Muhammadun, Haris Muhsinah, Muhsinah Mujiburrahman -, Mujiburrahman Muklis Muklis Muliadi Mulkan, Andi Mulyadi Adam, Mulyadi Mulyana Ramadhani, Dita Munawarah, Ulfa Murbo P, Fajar Panjalu Murniati . 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