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All Journal Technomedia Journal Aptisi Transactions on Management JURNAL MANAJEMEN BISNIS Sang Pencerah: Jurnal Ilmiah Universitas Muhammadiyah Buton International Journal of Business Economics (IJBE) Journal of Community Service and Empowerment ADI Bisnis Digital Interdisiplin (ABDI Jurnal) IAIC Transactions on Sustainable Digital Innovation (ITSDI) ADI Pengabdian kepada Masyarakat Jurnal (ADIMAS Jurnal) Golden Ratio of Social Science and Education Startupreneur Business Digital (SABDA Journal) ANTHOR: Education and Learning Journal Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi International Transactions on Education Technology (ITEE) Indo Green Journal Jurnal Penelitian Pendidikan Indonesia International Transactions on Artificial Intelligence (ITALIC) Indo Green Journal Journal of Computer Science and Technology Application JOT BEAM
Muhtarom
Universitas Terbuka
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Smart Contract Based Data Strategy for Startup Growth in Digital Business Systems Paroli Paroli; Muhtarom Muhtarom; Mungkap Mangapul Siahaan; Derlina Derlina; Kgomotso Moyo
CORISINTA Vol 3 No 2 (2026): August
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/gkh09876

Abstract

This study explores how smart contract based data strategies can support startup growth in digital business systems characterized by competition, limited resources, and increasing demand for transparency. In the context of rapid digital transformation, startups require reliable data governance mechanisms to manage transactions, automate business processes, and strengthen stakeholder trust. The background of this research highlights that conventional data management often faces challenges related to data integrity, operational inefficiency, centralized control, and limited transparency, making smart contracts a strategic alternative for supporting secure and automated digital business operations. The objective of this study is to analyze how smart contract based data strategies contribute to startup growth by enhancing data transparency, workflow automation, trust formation, and operational scalability. Employing a qualitative conceptual approach, this study synthesizes academic literature, blockchain related studies, and documented insights on smart contract implementation in digital business environments. The analysis focuses on key dimensions, including decentralized data management, automated transaction execution, transparency mechanisms, security assurance, and workflow efficiency. The results indicate that smart contracts function not merely as blockchain tools but as strategic data mechanisms that enable startups to reduce operational risks, improve process reliability, and strengthen digital business credibility. The conclusion reveals that effective smart contract implementation can support sustainable startup growth by improving data accountability, enhancing stakeholder confidence, and enabling scalable digital operations. This study contributes to blockchain and digital business literature by positioning smart contracts as strategic data capabilities for startup development.
Determinan Opini Audit Wajar Tanpa Pengecualian Laporan Keuangan Pemerintah Daerah: Bukti Empiris LKPD Kabupaten/Kota di Provinsi Banten dan Jawa Barat Tahun 2019–2023 Muhtarom Muhtarom
Indo Green Journal Vol. 2 No. 3 (2024): Green 2024
Publisher : Published by Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/green.v2i3.252

Abstract

Penelitian ini bertujuan menganalisis faktor-faktor yang memengaruhi perolehan opini Wajar Tanpa Pengecualian (WTP) pada Laporan Keuangan Pemerintah Daerah (LKPD) kabupaten/kota di Provinsi Banten dan Jawa Barat periode 2019–2023. Kualitas LKPD yang direpresentasikan oleh opini audit BPK merupakan cerminan tata kelola keuangan dan akuntabilitas pemerintah daerah. Menggunakan pendekatan regresi logistik biner dengan 34 kabupaten/kota sebagai unit analisis (170 observasi), penelitian ini menguji pengaruh enam variabel: rasio kemandirian keuangan, proporsi PAD terhadap total pendapatan, proporsi belanja modal terhadap total belanja, ukuran pemerintah daerah (diproksikan total aset), SiLPA (Sisa Lebih Pembiayaan Anggaran), dan jumlah temuan audit BPK. Hasil penelitian menunjukkan bahwa rasio kemandirian keuangan (OR = 2,87; p < 0,01), proporsi belanja modal (OR = 3,12; p < 0,01), ukuran pemerintah daerah (OR = 2,43; p < 0,05), dan jumlah temuan audit (OR = 0,34; p < 0,01) merupakan determinan signifikan terhadap probabilitas memperoleh opini WTP. Sebaliknya, proporsi PAD dan SiLPA tidak signifikan secara statistik. Akurasi klasifikasi model mencapai 84,7%, dan uji Hosmer–Lemeshow menunjukkan goodness of fit yang baik (χ² = 7,23; p = 0,511). Temuan ini memiliki implikasi penting bagi pemerintah daerah yang masih berjuang meraih dan mempertahankan opini WTP, khususnya di tengah tekanan pemangkasan anggaran transfer 2025.
Analisis Kemandirian Keuangan Daerah Kabupaten/Kota di Provinsi Banten dan Jawa Barat Tahun 2019–2023: Kajian Komparatif Rasio Fiskal Muhtarom Muhtarom
Indo Green Journal Vol. 2 No. 3 (2024): Green 2024
Publisher : Published by Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/green.v2i3.253

Abstract

Kemandirian keuangan daerah merupakan indikator strategis keberhasilan otonomi daerah yang menggambarkan kemampuan pemerintah daerah membiayai urusan pemerintahan dari Pendapatan Asli Daerah (PAD). Penelitian ini bertujuan menganalisis tingkat kemandirian keuangan daerah kabupaten/kota di Provinsi Banten dan Jawa Barat periode 2019–2023 menggunakan pendekatan analisis rasio keuangan daerah secara komparatif. Metode yang digunakan adalah analisis deskriptif kuantitatif terhadap data realisasi APBD 34 kabupaten/kota (8 Banten, 27 Jawa Barat, minus 1 data tidak lengkap), bersumber dari DJPK Kemenkeu. Rasio yang dihitung meliputi: rasio kemandirian, rasio ketergantungan, rasio desentralisasi fiskal, rasio efektivitas PAD, dan rasio pertumbuhan PAD. Hasil menunjukkan rata-rata rasio kemandirian kabupaten/kota di Banten sebesar 19,8% (kategori 'Kurang') dan Jawa Barat sebesar 27,4% (kategori 'Kurang'), dengan tren meningkat pasca pandemi COVID-19. Daerah dengan kemandirian tertinggi adalah kota-kota besar dengan basis industri dan perdagangan yang kuat, sementara daerah paling bergantung adalah kabupaten rural di ujung selatan dan barat kedua provinsi. Rasio desentralisasi fiskal rata-rata 22,1% menunjukkan masih dominannya peran transfer pusat. Studi ini merekomendasikan intensifikasi pajak dan retribusi daerah serta implementasi OPSEN UU HKPD sebagai strategi peningkatan kemandirian.
Flypaper Effect Dana Transfer Ke Daerah terhadap Belanja Daerah Pasca Undang-Undang Hkpd 2022: Studi Panel Kabupaten/Kota di Provinsi Banten dan Jawa Barat Muhtarom Muhtarom
Indo Green Journal Vol. 3 No. 3 (2025): Green 2025
Publisher : Published by Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/green.v3i3.254

Abstract

Penelitian ini bertujuan untuk menguji fenomena flypaper effect pada pemerintah kabupaten/kota di Provinsi Banten dan Jawa Barat pascaberlakunya Undang-Undang Nomor 1 Tahun 2022 tentang Hubungan Keuangan antara Pemerintah Pusat dan Pemerintahan Daerah (UU HKPD). Flypaper effect terjadi ketika respons belanja daerah terhadap dana transfer lebih besar dibandingkan respons terhadap Pendapatan Asli Daerah (PAD). Studi ini menggunakan data panel seimbang dari 34 kabupaten/kota di Provinsi Banten dan Jawa Barat selama periode 2020–2023 dengan total 136 observasi. Metode analisis yang digunakan adalah regresi data panel dengan pendekatan Fixed Effect Model (FEM) yang dipilih berdasarkan uji Hausman. Variabel independen terdiri dari PAD, Dana Alokasi Umum (DAU), Dana Alokasi Khusus (DAK), dan Dana Bagi Hasil (DBH), sementara variabel dependen adalah total belanja daerah. Hasil penelitian menunjukkan bahwa koefisien DAU (β = 1,312; p < 0,01) secara signifikan lebih besar dari koefisien PAD (β = 0,847; p < 0,01), yang mengkonfirmasi terjadinya flypaper effect. DAK dan DBH juga berpengaruh positif dan signifikan terhadap belanja daerah. Temuan ini mengindikasikan bahwa meskipun UU HKPD telah memperkenalkan reformasi struktural melalui penguatan local taxing power, ketergantungan fiskal daerah terhadap transfer pusat di Banten dan Jawa Barat masih berlanjut. Implikasi kebijakan meliputi perlunya akselerasi implementasi pasal-pasal UU HKPD terkait OPSEN pajak daerah dan perbaikan kapasitas perencanaan belanja daerah.
Systematic Literature Review: Faktor-Faktor Yang Mempengaruhi Kinerja Keuangan Pemerintah Daerah di Indonesia Tahun 2020–2024 Muhtarom Muhtarom; Wiwik Hidayati
Indo Green Journal Vol. 2 No. 4 (2024): Green 2024
Publisher : Published by Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/green.v2i4.255

Abstract

Kinerja keuangan pemerintah daerah merupakan topik riset yang terus berkembang dalam literatur akuntansi sektor publik Indonesia, namun sintesis komprehensif satu dekade terakhir masih terbatas. Penelitian ini menggunakan metode Systematic Literature Review (SLR) dengan protokol PRISMA 2020 untuk mensintesis faktor-faktor yang mempengaruhi kinerja keuangan pemerintah daerah di Indonesia berdasarkan penelitian empiris tahun 2020–2024. Dari 312 artikel yang teridentifikasi melalui pencarian di Garuda Kemdikbud, Google Scholar, dan Scopus, sebanyak 32 artikel memenuhi kriteria inklusi (terindeks SINTA 1–4 atau Scopus/WoS, metode empiris kuantitatif atau kualitatif, fokus pada kinerja keuangan pemerintah daerah Indonesia). Hasil sintesis mengidentifikasi enam faktor dominan: (1) PAD dan komponen pendapatan asli (dikaji dalam 26 dari 32 artikel); (2) dana transfer DAU/DAK/DBH (21 artikel); (3) belanja modal (19 artikel); (4) ukuran pemerintah daerah (15 artikel); (5) sistem pengendalian intern/kualitas laporan (14 artikel); dan (6) good governance/akuntabilitas (12 artikel). Terdapat inkonsistensi temuan pada variabel belanja modal (7 studi positif, 5 tidak signifikan, 2 negatif) dan ukuran pemda (8 positif, 4 inkonsisten). Research gap yang diidentifikasi meliputi: kurangnya studi longitudinal post-UU HKPD, sedikitnya penelitian yang mengintegrasikan dimensi digitalisasi (SIPD) dan kinerja keuangan, serta terbatasnya studi komparatif antara tipologi daerah (urban vs rural; Jawa vs luar Jawa).
Analyzing the Gender Gap in Digital Financial Services Access Dwi Andayani; Muhtarom Muhtarom; Bonar Napitupulu
IAIC Transactions on Sustainable Digital Innovation (ITSDI) Vol 7 No 2 (2026): April
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34306/itsdi.v7i2.721

Abstract

This study examines the persistent gender disparity in digital financial inclusion, where Digital Financial Services (DFS) offer transformative opportunities but remain unevenly accessed by men and women. The background reveals that despite the rapid expansion of Fintech ecosystems and increased global adoption of digital financial tools, women continue to experience lower ownership and usage of digital accounts. The object of this research is to analyze the structural and social determinants contributing to the gender gap in DFS access and utilization. The proposed method adopts a mixed-methods approach, integrating quantitative analysis of global financial inclusion datasets with qualitative case studies of policies and programs explicitly designed to support women’s financial participation. The result indicates that digital literacy limitations, entrenched socio-cultural expectations, and restricted access to essential resources such as mobile devices, financial assets, and formal identification continue to reinforce systemic barriers preventing women from fully benefiting from digital finance advancements. The conclusion highlights that addressing this inequality requires gender-intentional strategies, inclusive design principles, and evidence-based policy intervention to ensure that DFS evolves not only as a technological innovation but also as an equitable instrument for financial empowerment and social inclusion.
Blockchain-Based Transformation of Academic Data Management for Enhancing University Governance Nur Azizah; Muhtarom; Omar Arif Al-Kamari
Jurnal MENTARI: Manajemen, Pendidikan dan Teknologi Informasi Vol 4 No 2 (2026): March
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/mentari.v4i2.1021

Abstract

Academic data management at universities often faces challenges related to security, transparency, and efficiency. Conventional systems are still vulnerable to manipulation, data duplication, and slow verification processes. This situation demands technological innovation to strengthen academic data governance comprehensively. This study aims to analyze the application of blockchain technology as a solution to transform academic data management and evaluate its contribution to improving security, transparency, and accountability in university governance. The research approach uses a systematic literature review and a comparative analysis of traditional data management models and blockchain based systems. In addition, empirical validation was conducted through a survey involving 120 respondents consisting of academic stakeholders, including lecturers, administrative staff, and students. Furthermore, a mapping of university governance needs and simulation of relevant blockchain architectures for academic applications were conducted. The results show that blockchain integration can improve academic data integrity through distributed recording and encryption mechanisms. This technology also accelerates the diploma verification process, minimizes the risk of document forgery, and increases the efficiency of data exchange between university units. The application of blockchain in academic data management has the potential to become a strong foundation for more transparent, secure, and efficient university governance. This transformation can drive improvements in academic services and support more accurate decision-making based on reliable data.
Pengaruh Pendapatan Asli Daerah dan Belanja Modal terhadap Pertumbuhan Ekonomi Daerah: Studi pada Kabupaten/Kota di Provinsi Banten dan Jawa Barat Tahun 2019–2023 Muhtarom Muhtarom
ANTHOR: Education and Learning Journal Vol 5 No 3 (2026): Anthor 2026
Publisher : Institut Teknologi Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/anthor.v5i3.472

Abstract

Penelitian ini menguji pengaruh Pendapatan Asli Daerah (PAD) dan belanja modal terhadap pertumbuhan ekonomi daerah yang diproksikan oleh laju pertumbuhan PDRB ADHK pada kabupaten/kota di Provinsi Banten dan Jawa Barat periode 2019–2023. Pertumbuhan ekonomi daerah merupakan salah satu tujuan utama desentralisasi fiskal, namun hubungan antara kapasitas fiskal daerah dan pertumbuhan ekonomi masih diperdebatkan dalam literatur. Menggunakan metode regresi data panel Fixed Effect Model (FEM) dengan 34 unit analisis (170 observasi), penelitian ini menemukan bahwa: (1) PAD berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi (β = 0,312; p < 0,05); (2) belanja modal berpengaruh positif dan signifikan terhadap pertumbuhan ekonomi (β = 0,487; p < 0,01); dan (3) secara simultan PAD dan belanja modal berpengaruh terhadap pertumbuhan ekonomi (F = 18,43; p = 0,000) dengan Adjusted R² = 0,423. Belanja modal memiliki pengaruh lebih besar dibandingkan PAD, mengindikasikan bahwa kualitas penggunaan pendapatan khususnya alokasi untuk investasi publik lebih penting daripada sekadar besarnya penerimaan daerah. Temuan ini relevan dalam konteks kebijakan efisiensi anggaran 2025 yang memangkas DAK Fisik dan berpotensi mengurangi kapasitas belanja modal daerah.
Evaluating Smart Mobile Public Services for Bridging Digital Divide in Rural Governance Systems Muhtarom Muhtarom; Dewi Immaniar Desrianti; Nengah Sukendri; Thomas Green; Muhammad Farhan Kamil
International Transactions on Artificial Intelligence Vol. 4 No. 2 (2026): May
Publisher : Pandawan Sejahtera Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/italic.v4i2.1065

Abstract

The persistent digital divide remains a critical challenge for rural governance, particularly in developing regions where disparities in infrastructure, digital literacy, and institutional capacity hinder equitable access to public services. This study aims to evaluate the impact of mobile-based public services on improving governance outcomes, specifically in terms of accessibility, efficiency, transparency, citizen participation, and public trust within rural contexts. A quantitative research design is employed using Structural Equation Modeling (SEM), based on survey data collected from 250 rural respondents and supported by national digital access indicators to ensure empirical robustness. The results reveal that mobile-based public services significantly enhance governance performance, with strong positive effects on accessibility (β= 0.72), efficiency (β = 0.68), and transparency (β = 0.70). These improvements subsequently foster higher levels of citizen participation (β = 0.75), which plays a critical mediating role in strengthening public trust (β = 0.80). Additionally, the measurement and structural models demonstrate strong reliability, convergent validity, discriminant validity, and overall model fit, confirming the robustness of the proposed framework. This study contributes to the digital governance literature by offering an integrated socio-technical and empirical SEM-based framework that explains how mobile-based services can effectively bridge the digital divide and enhance rural governance outcomes. Furthermore, it provides practical and policy-relevant insights aligned with Sustainable Development Goals (SDG 9, SDG 10, and SDG 16), supporting inclusive and sustainable digital transformation strategies.
Digital Transformation in Public Administration through Digital Leadership to Improve Government Efficiency Muhtarom Muhtarom; Untung Rahardja; Po Abas Sunarya; Arthur Freeman
Technomedia Journal Vol 11 No 1 (2026): June
Publisher : Pandawan Incorporation, Alphabet Incubator Universitas Raharja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33050/tmj.v11i1.2641

Abstract

This study examines the role of digital leadership in accelerating digital transformation within public administration to improve governmental efficiency. The objective of this research is to analyze how digital leadership influences the effectiveness, transparency, and service quality of public sector institutions in the digital era. This study employs a quantitative approach using survey data collected from 125 public sector employees, complemented by Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test the relationships between variables. The results indicate that digital leadership has a significant positive effect on the success of digital transformation initiatives, which in turn enhances operational efficiency, decision-making speed, and public service delivery quality additionally, organizational readiness and technological infrastructure are identified as supporting factors that strengthen these relationships. In conclusion, the study highlights that effective digital leadership is a critical driver in ensuring successful digital transformation in public administration, thereby improving overall government performance, and it is recommended that policymakers invest in leadership development and digital capability enhancement to sustain long-term efficiency gains.
Co-Authors Aji Fajar Suryo Antoro Ari Asmawati Arona Fadila Arthur Freeman Aulia Khanza Bonar Napitupulu Cut Khairani Danny Manongga Derlina Derlina Desrianti, Dewi Immaniar Desy Apriani Dwi Andayani Dwi Apriliasari Dwi Nur Ramadhan Edi Saputra Faudzul Adzim Galih Putra Cesna Hidayah Hidayah Hilma Erfiani Baroroh Iqbal Mansis Isnaeni Yuliani Ivan Kovac Jayanti Armida Sari Kgomotso Moyo Kristina Vaher Lakshmi Devi Lily Maria Evans Lod Sulivyo Lukita Pasha Meri Mayang Sari Moh Sofyan Budiarto Mohd Faiz Hilmi Muhammad Farhan Kamil Muhlisin Muhlisin Muhlisin Muhlisin Mungkap Mangapul Siahaan Nengah Sukendri Novi Fitria Hermiati Nur Azizah Omar Arif Al-Kamari Paroli Paroli Po Abas Sunarya Po Abbas Sunarya Sucihatiningsih Dian Wisika Prajanti Sugeng Setyadi Susanti Susanti Sutama Wisnu Dyatmika Thomas Green Untung Rahardja Vivi Indra Amelia Nasution Wisnu Wira Atmadja Effendi Wiwik Hidayati Yasir Mustafa Kareem Yunia Rahayuningsih YUSRAFIDDIN, Yusrafiddin Zeze Nanle