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Strategy for increasing Internal Audit Capability on Inspectorate of Jember Regency PUTRA, TEGUH; Ma’mun Sarma; Lukman M. Baga
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol. 20 No. 2 (2023): December 2023
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v20i2.966

Abstract

One of Indonesia’s Government way to eradicate corruption throughout the region is to increase Internal Audit Capability Model at the Provincial/District/City Inspectorate. Petrașcu dan Tieanu (2014) stated that internal audit has various responsibilities to support management in building anti-fraud/corruption mechanisms, assessing fraud risks at the organizational and business process levels, assessing connections between fraud risks and internal control, supporting auditor efforts in fraud investigations and reporting to the audit committee. The East Java Province BPKP Representative's assessment of the business processes of the Jember Regency Inspectorate until the end of 2022 concluded that the Jember Regency Inspectorate only obtained level 2 IACM (Internal Audit Capability Model). This research aims to analyze several factors that influence internal audit capability, evaluate business processes and formulate strategies that the Jember Regency Inspectorate can use to improve its intenal audit capability. Strategy formulation is carried out by analyzing key organizational factors using the IE, SWOT and QSPM matrices. The research results show to improve supervisory governance, share knowledge regarding supervision, develop policies/SOPs related to independence, monitor follow-up results of supervision and recruit auditors.
Pengaruh Citra Merek terhadap Kepuasan dan Loyalitas Konsumen Restoran H. Masduki di Kota Pekalongan Silfia, Anna; Sarma, Ma'mun
MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Vol. 16 No. 2 (2021): Manajemen IKM
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/mikm.16.2.87-93

Abstract

Marketing competition conditions are getting tighter with a variety of products offered, commpanies or entrepreneurs are required to have high competitiveness, including the culinary business. H. Masduki restaurant is the one of family restaurants located in Pekalongan City. H. Masduki restaurant must be able to survive in the competition between similar restaurants in Pekalongan City in order to continue to exist. The objective of this research is to identify consumer characteristics, analyze the effect of brand image to customer satisfaction and loyalty, and analyze the effect of customer satisfaction to customer loyalty. The analytical tools used are descriptive analysis and Structural Equation Modelling (SEM) analysis with Partial Least Square (PLS) approach. The results of the research analysis is the brand image variable has a positive and significant effect on satisfaction and consumer loyalty and customer satisfaction has a significant positive effect on consumer loyalty.
Kajian Pelatihan Digitalisasi Pada UMKM Binaan Melalui Program Teman Kreasi PT Smartfren Telecom. Tbk Wibowo, Susilo; Hubeis, Musa; Sarma, Ma'mun
MANAJEMEN IKM: Jurnal Manajemen Pengembangan Industri Kecil Menengah Vol. 18 No. 1 (2023): Manajemen IKM
Publisher : Institut Pertanian Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/mikm.18.1.91-99

Abstract

PT Smartfren Telecom, Tbk with its corporate social responsibility (CSR) program has established a forum called "Teman Kreasi". Teman Kreasi Smartfren has been running for seven years. This CSR program has a mission to develop a spirit of co-creation and social entrepreneurship for the younger generation, as well as to open opportunities for the growth of creative MSMEs in various areas. The Smartfren Community is located. and has reached 52 cities in Indonesia. Currently, there are 1,085 SMEs, whereas 70% of which are located in Java, Sumatra, Sulawesi, and Kalimantan.This research was conducted to examine the benefits experienced by the mentored SMEs, as well as to provide input for future activities. Generally, the research was conducted to evaluate the digitalization training provided by the Teman Kreasi program. The Strength, Weakness, Opportunities, Threats (SWOT) method, Analytic Hierarchy Process, and Training Need Assessment (TNA) approach were used to obtain strategic improvements and provide feedback for future training programs. The evaluation of the digital training activities of the mentored SMEs by Teman Kreasi Smartfren concluded that the training was very good and should be continued. Furthermore, there was a significant difference in the sales of the SMEs before and after receiving the training. The training led to an increase in sales and a shift from conventional sales to digital sales through marketplaces to expand sales coverage. Additionally, collaborating with influencers was found to be effective in providing direct promotion impact on social media users.
Factors Influencing Consumer Purchase Decisions for Aqua Life Indonesia Products: Analysis of Ecolabel Awareness, Green Marketing Mix, and Brand Image Shafira, Nabilla; Sarma, Ma'mun; Rahmayani Johan, Irni
Jurnal Manajemen & Agribisnis Vol. 19 No. 2 (2022): JMA Vol. 19 No. 2, July 2022
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jma.19.2.274

Abstract

This study aims to answer two main objectives. The first is to answer the current eco-label, green marketing mix, and brand image of AQUA Life, and the Second is to answer how eco-label awareness, green marketing mix, and brand image influence consumer purchasing decisions. The study was conducted from November to December 2021. The data collected in this study were primary data obtained from a questionnaire survey in Indonesian, which was distributed via the Google Form link using the Ordinal scale. The sampling method (respondents) used is purposive sampling. The data was processed and analyzed using Structural Equation Modeling. The study's results obtained 105 respondents and showed that the eco-label awareness variable did not significantly affect consumer purchasing decisions for AQUA Life products. The green marketing mix and brand image variables positively and significantly impact consumer purchasing decisions for AQUA Life products. A green marketing mix has a significant effect on brand image. Producers and the government must provide more education to consumers to gain more knowledge about the use of environmentally friendly products and their benefits. Keywords: brand image, consumer purchasing decisions, ecolabel awareness, green marketing mix, structural equation modeling
Strategy for increasing Internal Audit Capability on Inspectorate of Jember Regency PUTRA, TEGUH; Ma’mun Sarma; Lukman M. Baga
Jurnal Ilmu Administrasi: Media Pengembangan Ilmu dan Praktek Administrasi Vol. 20 No. 2 (2023): December 2023
Publisher : Sekolah Tinggi Ilmu Administrasi Lembaga Administrasi Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31113/jia.v20i2.966

Abstract

One of Indonesia’s Government way to eradicate corruption throughout the region is to increase Internal Audit Capability Model at the Provincial/District/City Inspectorate. Petrașcu dan Tieanu (2014) stated that internal audit has various responsibilities to support management in building anti-fraud/corruption mechanisms, assessing fraud risks at the organizational and business process levels, assessing connections between fraud risks and internal control, supporting auditor efforts in fraud investigations and reporting to the audit committee. The East Java Province BPKP Representative's assessment of the business processes of the Jember Regency Inspectorate until the end of 2022 concluded that the Jember Regency Inspectorate only obtained level 2 IACM (Internal Audit Capability Model). This research aims to analyze several factors that influence internal audit capability, evaluate business processes and formulate strategies that the Jember Regency Inspectorate can use to improve its intenal audit capability. Strategy formulation is carried out by analyzing key organizational factors using the IE, SWOT and QSPM matrices. The research results show to improve supervisory governance, share knowledge regarding supervision, develop policies/SOPs related to independence, monitor follow-up results of supervision and recruit auditors.
The Effect of Direct Expenditure for Agriculture Sector and Absorbed Labor on Economic Growth and Poverty Levels in Sumatera Barat Province Deranti, Serly; Harianto, Harianto; Sarma, Ma'mun
JURNAL MANAJEMEN AGRIBISNIS Vol 11 No 2 (2023): Jurnal Manajemen Agribisnis
Publisher : Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JMA.2023.v11.i02.p10

Abstract

Sebagai salah satu sektor basis dalam perekonomian, sektor pertanian berkontribusi menyumbang PDRB dan penyerapan terhadap tenaga kerja tertinggi setiap tahun di Provinsi Sumatera Barat. Tujuan dari penelitian ini yaitu menjelaskan pengaruh dari belanja langsung untuk sektor pertanian tenaga kerja terserap dan dummy variable kabupaten/kota terhadap pertumbuhan ekonomii serta tingkat kemiskinan di Provinsi Sumatera Barat. Jenids data yang digunakan pada penelitian ini yaitu data sekunder yang merupakan daata panel dari 19 (sembilan belas) kabupaten/kota yang ada di Provinsi Sumatera Barat pada tahun 2015-2020, yang terdiri dari data realisasi anggaran belanja langsung pada SKPD sektor pertanian (DPTPH, DPKH, DKP, dan Dinas Pangan), jumlah tenaga kerja terserap, tingkat pertumbuhan ekonomi, dan tingkat kemiskinan. Data sekunder ini bersumber dari BPS dan BPKAD Provinsi Sumatera Barat. Metode analisis datanya yaitu analisis jalur dengan data panel. Dari penelitian ini, didapatkan hasil ; 1) Belanja langsung untuk sektor pertanian memengaruhi secara signifikan dan berkorelasi positif terhadap pertumbuhan ekonomi dan tingkat kemiskinan ; 2) Jumlah tenaga kerja terserap tidak berpengaruh secara signifikan baik terhadap pertumbuhan ekonomi maupun tingkat kemiskinan; 3) Variabel dummy antara kabupaten atau kota berpengaruh signifikan terhadap tingkat kemiskinan namun tidak mempengaruhi secara siginfikan terhadap pertumbuhan ekonomi, dan 4) Pertumbuhan ekonomi mempengaruhi secara signifikan dan berkorelasi positif terhadap tingkat kemiskinan. Peneliti menyarankan penting bagi pemerintah untuk mengevaluasi program-program pengembangan pertanian khususnya terkait penurunan kemiskinan.
Analisis Potensi Penerimaan Retribusi Pasar Tradisional Di Kabupaten Nagan Raya Larasati, Jehan; Harianto, Harianto; Sarma, Ma'mun
Jurnal Manajemen Pembangunan Daerah Vol. 16 No. 2 (2024)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jurnal_mpd.v11i2.52704

Abstract

Kabupaten Nagan Raya berada pada jalur lintas nasional di wilayah barat selatan Aceh, yang memiliki peluang sangat besar untuk pengembangan perdagangan. Ketersediaan infrastruktur jalan serta didukung transportasi darat dan udara yang memadai merupakan pendorong untuk berkembangnya aktivitas perdagangan di Kabupaten Nagan Raya. Meningkatnya kegiatan perdagangan di pasar juga berpotensi dalam peningkatan penerimaan pada retribusi pasar. Retribusi pasar adalah salah satu dari berbagai jenis retribusi daerah yang sering diabaikan dan jarang memperoleh perhatian yang memadai. Pemerintah Kabupaten Nagan Raya telah menetapkan target penerimaan retribusi pasar namun realisasi penerimaannya masih belum sesuai target dan cenderung berfluktuatif. Tujuan penelitian ini adalah menganalisis potensi penerimaan retribusi pasar tradisional di Kabupaten Nagan Raya dan merumuskan strategi dalam upaya meningkatkan potensi penerimaan retribusi pasar di Kabupaten Nagan Raya. Berdasarkan perhitungan potensi retribusi pasar di tiga pasar tradisional yang ada di Kabupaten Nagan Raya, didapatkan bahwa potensi antar ke tiga pasar berbeda besarannya dan penetapan target selama ini tidak sesuai dengan hasil perhitungan potensi. Target yang ditetapkan cenderung di bawah potensinya. Hasil analisis SWOT dan QSPM diperoleh prioritas dalam meningkatkan penerimaan retribusi pasar yaitu strategi peningkatan pengelolaan pasar dengan sistem yang baik dan meningkatkan penerimaan potensi.
Jati Diri Insan Akademik : Jati Diri Insan Akademik IPB, DGB; Sarma, Ma'mun; Damar, Ario; Sudradjat; Tarigan, Suria Darma; Setiyono, Agus; Sumiati; Siregar, Ulfah Juniarti; Hariyadi, Purwiyatno; Hasim; Kolopaking, Lala M.; Fahmi, Idqan; Oktariza, Wawan; Damayanthi, Evy; Setiadi, Mohamad Agus; Nahrowi; Sri Purwaningsih, Sri
Policy Brief Pertanian, Kelautan, dan Biosains Tropika Vol 6 No 2 (2024): Policy Brief Pertanian, Kelautan dan Biosains Tropika
Publisher : Direktorat Kajian Strategis dan Reputasi Akademik IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/agro-maritim.0602.856-862

Abstract

Perguruan tinggi sebagai tempat insan akademik berkiprah saat ini mengalami berbagai tantangan dan ancaman yang dapat mengganggu fungsinya sebagai pusat pengembangan ilmu pengetahuan dan teknologi (iptek), serta menjadi penjaga keberlanjutan peradaban dan moralitas insan akademik agar tidak terdistorsi dan tererosi. Kemajuan teknologi (khususnya teknologi informasi), dekadensi moral global, tekanan ekonomi, orientasi praktis dan fokus pada pencapaian jangka pendek, perubahan paradigma pendidikan serta iklim ketidakpastian, menjadikan nilai-nilai tradisional perguruan tinggi terancam tergeser menjadi mesin penghasil tenaga kerja semata. Perguruan tinggi, yang seharusnya berperan sebagai benteng terakhir penjaga nilai-nilai akademik, serta sebagai agen perubahan (agent of change) yang berorientasi pada nilai kebaikan dan penjaga nilai moral (guardian of value), perlu jati diri insan akademik yang unggul, sehingga peran dan fungsi perguruan tinggi dapat tetap dipertahankan. Untuk memberikan pertimbangan dalam upaya menjaga tersebut, Policy Brief ini disusun melalui serangkaian proses diskusi anggota tim PAH Jati Diri Insan Akademik dan proses FGD yang melibatkan narasumber internal dan eksternal IPB. Policy Brief ini diakhiri dengan rekomendasi yang dapat diusulkan kepada penyelenggara pendidikan tinggi Indonesia agar fungsi perguruan tinggi dan insan akademik dapat tetap terjaga
THE EFFECT OF ROAD AND IRRIGATION INFRASTRUCTURE DEVELOPMENT ON AGRICULTURAL GROSS DOMESTIC PRODUCT IN THE PROVINCE OF WEST JAVA Rusidi Ansyari Harahap; Ma'mun Sarma; Nunung Kusnadi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 5 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i6.12483

Abstract

This study is to determine the effect of infrastructure such as roads and irrigation on agricultural sector GRDP in West Java Province. The data used in this research is secondary data. The method used is classical assumption test and multiple linear regression. The results of this study indicate that the road variable has a positive and significant effect on agricultural sector GRDP, while the irrigation variable does not show significant results and has no positive effect on agricultural sector GRDP in West Java Province. Based on the results of the study in the context of economic development in the agricultural sector of West Java Province, it is directed to spur equitable distribution of irrigation development so that agricultural production increases and road infrastructure as a basis for distributing agricultural production and increasing the optimal utilization of regional potential, especially in the agricultural sub-sector in West Java Province. Thus, the government is expected to maintain the climate and build infrastructure in a sustainable manner to keep the agricultural sector growing better.
OPTIMASI PENGELOLAAN KEUANGAN DALAM RANGKA MENINGKATKAN KINERJA KEUANGAN DI PEMERINTAH DAERAH KABUPATEN BOGOR Timbul; Hutagaol, Parulian; Sarma, Ma'mun
Jurnal Manajemen Pembangunan Daerah Vol. 17 No. 2 (2025)
Publisher : Program Studi Manajemen Pembangunan Daerah. Fakultas Ekonomi dan Manajemen. IPB University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29244/jurnal_mpd.v12i2.55611

Abstract

ABSTRACT Alongside the perceived complexity of state financial management by some members of society, the management of state finances fundamentally aligns with the goal of achieving good governance. There are four fundamental principles of state financial management based on good governance: (1) accountability in financial management based on results or performance; (2) transparency in every government transaction; (3) empowerment of professional managers; and (4) the presence of a strong, professional, and independent external audit institution, avoiding duplication in audit implementation. This study aims to formulate optimization strategies for regional financial management to enhance the financial performance of the region in Bogor Regency using SWOT analysis. The analysis resulted in four strategies, namely strengthening local government policy regulations on financial governance to facilitate implementation and enhance the effectiveness of financial governance in accordance with regulations; increasing the government's commitment to the development of human resources and competencies of financial management officials; improving the quality of information systems and technology to strengthen the database and accuracy of local financial management; and enhancing monitoring and evaluation of financial management. Keywords: effectiveness, finance, strategy, SWOT
Co-Authors A. Faroby Falatehan A.A. Ketut Agung Cahyawan W Abdi Musra Abdul Basith Abdul Kohar Irwanto Adi Hadianto, Adi Adiwiguna, Reza Hadim Afifah, Aisyah Nur agung setiawan Agus Setiyono AIDA VITAYALA HUBEIS Aida Vitayala S Hubeis Akhita, Yusrifah Justi Alfarisi, Mochamad Bimo Aminah, Mimin Amiruddin Saleh Amri Jahi Anna Fatchiya Annisa Yulia Handayani Aprilia Kusumastuti Ariani, Annestie Ario Damar Aropah, Vina Da'watul Azizah, Yasmin Bambang Juanda Bella Nandita Bibi Arfanly BIRYANTO BIRYANTO BIRYANTO, BIRYANTO Budi Suharjo Cahayani, Octaria Intan Darwin Kadarisman Darwis S Gani Deranti, Serly Desrial, Ahmad Dewi Sinta Kusumawardani Dewi, Farida Ratna Dhina Ermayani Djoko Susanto Djuara P Lubis Dwi Rachmina Edi Sukardono Edward H Siregar Efan Septian Saputra Eko Ruddy Cahyadi Eko Rudy Cahyadi Eko Warisdiono Elmanora Elmanora Enifri, Edwin Enny Sjafrida Marpaung Evy Damayanthi Evy Fausiah Fahriza Fahriza Fahrizal Sukma Fajriah, Niftira Faqih Udin dan Jono M. Munandar Meivita Amelia Faulkner, Paula Fikhi Nayatul Azmi Gea Wahyu Syahrinnisa Gustawan Rachman Hakim, Mukhtar Harianto Harianto Harryanto, Harryanto Hartrisari Hardjomidjojo Hasanah, Hibatul Hasim Heny K Daryanto Heri Suprayitno Herien Puspitawati HUBEIS, AIDA VITAYALA I Gusti Putu Purnaba I Made Sumertajaya I.N. Purnama Idqan Fahmi Indriani, Nisa IPB, DGB Irni Rahmayani Johan Ismail Pulungan Januri, Januri johan, Irni Ketsia Aprilianny Laya Komar Sumantadinata KRISHNARINI MATINDAS Kurnia, Feby Lala M Kolopaking Larasati, Jehan Lena Puspa Aswara leong, yee choy Lilik Noor Yuliati Lukman M Baga Lukman M. Baga M Agus Setiadi M. Najib Mappamiring Mappamiring Mariati Tamba MATINDAS, KRISHNARINI Mintarto Munandar, Jono Muh Faturokhman Muh Hatta Jamil Muhammad H Q Muchransyah Muhammad Syamsun Muhammad Syamsun Muhammad Syamsun Mukhamad Najib Munandar, Aris Musa Hubeis Mutiara, Tresna Mutiksa, Haifa Fatinah Nafisah, Lu'lu' Atun Nahrowi Nanda Nur Rafiana Naomi Dongoran Ninuk Purnaningsih Nugroho, Bagus Dwi Nunung Kusnadi Nurul Hidayati Nurullah Sururi Afif Oktariza, Wawan Pang S Asngari Parulian Hutagaol Prasetyo, Anggari Puji Winarni Purwiyatno Hariyadi Putra, Teguh Putranto, Eko Aji R Rizki Andhitya Yunanto R. Sapto Hendri Boedi Soesatyo Rachman, Gustawan Ramadhan, Yusuf Ramdan, Dadan Moh Rizwan Nazaruddin Ronald Giok Tampubolon Roy Dharma Muliawan Rusidi Ansyari Harahap Salwa Inaayatullah Fannani Sapta Raharja Satria, Yuki Sau, Fatimah Sembiring , Indra Refipal Septiana, Maya Setio Pramono Shafira, Nabilla Silfia, Anna Siti Leny Puspasari Sjafri Mangkuprawira Soenarmo Hatmodjosoewito Soesetyo Priharjanto Soewarno T Soekarto Sofia Ramadhani Sri Bawono Sri Hartoyo Sri Hartoyo Sri Purwaningsih, Sri Stevia Septiani Sudradjat Sudradjat Sudradjat Sumardjo Sumiati Suria Darma Tarigan Suryahadi (Suryahadi) Susilo Wibowo Sutarman, Deddy Cahyadi Syamsidar Syamsidar Syamsul Hilal Tetiana Maksymchuk Tiara Aprilia Hernanda Tien Herawati Timbul Tin Herawati Ulfah Juniarti Siregar Vivi Irzalinda Wati, Sri Anggun Kemala Wijaya, Novita Frahesti Ade Wilson H. Limbong Wilson Halomoan Limbong Wini - Trilaksani Yoana Emilio Yusman Syaukat Yusri, Amrizal Zakaria, Fransisca Rungkat