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The Role of Public Accountability in Mediating The Effect of Social Capital on Village-Owned Enterprises Performance Suryanto, Rudy; Utami, Tiyas Puji; Darmawan, Rahmat; Fitriani, Khoirunnisa; Widiastuti, Harjanti
Jurnal Reviu Akuntansi dan Keuangan Vol. 16 No. 1 (2026): Jurnal Reviu Akuntansi dan Keuangan
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jrak.v16i1.41778

Abstract

Research Objective: This study aims to examine the effect of social capital on improving the performance of village-owned enterprises (VOEs) by considering public accountability as a mediator. Method/approach: This research is a survey research using questionnaires distributed directly to respondents. The data obtained consisted of 250 VOEs from Central Java Province, Indonesia. Sampling using purposive sampling technique. Data analysis was carried out using structural equation models. Results: The results showed that social capital has a positive effect on improving the performance of VOEs, and the results of public accountability partially mediate the effect of social capital on VOEs performance. Practice implications: Practically, the findings imply that strengthening social capital and public accountability need to be institutional strategies in the development of VOEs to improve performance and legitimize long-term sustainability. Originality/novelty: The novelty of this research lies in the placement of public accountability as a mediating variable that bridges the influence of social capital on VOEs performance within the Institutional Theory framework through the simultaneous integration of its three pillars: normative, cognitive-cultural, and regulative
Integrasi Perspektif Global dalam Pembelajaran IPS SD: Kesiapan Mahasiswa PGSD dalam Pengembangan Global Competence Hatibu, Hardiyanti; Ali, A. Muh.; Darmawan, Rahmat
Jurnal Simki Pedagogia Vol 9 No 2 (2026): Volume 9 Nomor 2 Tahun 2026
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/jsp.v9i2.1632

Abstract

Penelitian ini bertujuan untuk menganalisis kesiapan mahasiswa Pendidikan Guru Sekolah Dasar dalam mengintegrasikan perspektif global ke dalam pembelajaran Ilmu Pengetahuan Sosial. Penelitian menggunakan pendekatan kuantitatif dengan desain deskriptif. Partisipan penelitian berjumlah 86 mahasiswa yang telah menempuh mata kuliah terkait, yang dipilih melalui teknik purposive sampling. Data dikumpulkan menggunakan kuesioner skala Likert yang mencakup enam dimensi, yaitu perspektif dan keberagaman, pemahaman isu global, komunikasi global, tindakan global, kesiapan pedagogik, dan kesiapan teknologi. Analisis data dilakukan secara deskriptif menggunakan nilai rata-rata dan standar deviasi. Hasil penelitian menunjukkan bahwa kesiapan mahasiswa berada pada kategori tinggi dengan nilai rata-rata sebesar 4,09. Dimensi perspektif dan keberagaman serta kesiapan teknologi memperoleh skor tertinggi, yang menunjukkan kuatnya kesadaran multikultural dan literasi digital mahasiswa. Sementara itu, komunikasi global dan kesiapan pedagogik memiliki skor relatif lebih rendah, yang mengindikasikan adanya keterbatasan dalam mengimplementasikan pengetahuan global ke dalam praktik pembelajaran. Temuan ini menunjukkan adanya kesenjangan antara kesiapan konseptual dan implementatif, di mana mahasiswa telah memiliki pemahaman dan sikap yang baik, namun masih menghadapi tantangan dalam penerapannya di kelas. Oleh karena itu, penguatan kompetensi pedagogik dan pengalaman pembelajaran berbasis praktik diperlukan untuk mendukung integrasi perspektif global secara efektif.
Marketing Strategies of Busung Tourism Village for Achieving Sustainable Tourism in Bintan Regency Panjaitan, Debby Sri Chintya; Darmawan, Rahmat; Ngatemin
Media Wisata Vol. 24 No. 1 (2026): Media Wisata
Publisher : Sekolah Tinggi Pariwisata AMPTA Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36276/mws.v24i1.1048

Abstract

Sustainable tourism has become a strategic issue in preserving environmental sustainability and local cultural heritage in Bintan’s tourism villages. This study aims to formulate effective marketing strategies for Busung Tourism Village in Bintan Regency using in-depth interviews and the Boston Consulting Group (BCG) Matrix analysis. Data were collected through interviews with representatives of the Bintan Office of Culture and Tourism, the Head of Busung Village, and the Generasi Pesona Indonesia (GenPI) Bintan community. The findings indicate that Busung Tourism Village has major strengths, including cultural diversity and natural attractions that enhance its appeal. However, limited promotional activities and inadequate hospitality services remain significant weaknesses. The study also identifies opportunities from the increasing global interest in sustainable travel, while competition from other destinations poses a major challenge. Based on the analysis, the recommended strategies include strengthening destination branding, optimizing digital promotion, and expanding collaboration with external stakeholders. The study concludes that integrated marketing strategies can improve the competitiveness of Busung Tourism Village while supporting sustainable tourism development and community empowerment.
Thematic Culinary Tourism Routes in Medan City Based on the Preferences of Domestic Tourists Awaliya, Latifah; Liyushiana; Darmawan, Rahmat
Gastronomy and Culinary Art Vol. 5 No. 1 (2026): Gastronary
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Pariwisata Ampat Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36276/gastronary.v5i1.1056

Abstract

This study aims to identify domestic tourists’ preferences toward culinary tourism in Medan City, design thematic culinary tourism routes, and evaluate the routes using the Technology Acceptance Model (TAM). The research employed a descriptive quantitative approach through questionnaires distributed to 68 respondents, supported by field observations and secondary digital data. The analysis examined culinary preferences, tourism attributes, generational consumption patterns, and digital route acceptance. The findings indicate that aesthetic or Instagrammable culinary experiences ranked highest (25%), followed by halal culinary (22.06%) and street food (20.59%). Visual appeal, religiosity, and affordability were identified as the main determinants of destination choice. The results also highlight strong digital-native behavior and social media influence among young tourists. Based on these findings, three thematic culinary routes were developed according to food categories, mealtime functions, and facility convenience. TAM evaluation produced a Perceived Usefulness score of 3.5 and a Perceived Ease of Use score of 3.7, indicating positive user acceptance. The study concludes that Google My Maps can effectively support innovative culinary tourism route planning while strengthening Medan City’s culinary identity.
Persepsi Mahasiswa Pendidikan Guru Sekolah Dasar FIP UNM terhadap Integrasi Teknologi dalam Pembelajaran PJOK Darmawan, Rahmat; Handayani L., Rifhani; Hatibu, Hardiyanti
Kalam Cendekia: Jurnal Ilmiah Kependidikan Vol 14, No 1 (2026): Kalam Cendekia: Jurnal Ilmiah Kependidikan
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jkc.v14i1.117179

Abstract

Integrasi teknologi digital dalam pembelajaran pendidikan jasmani belum sepenuhnya optimal, khususnya dalam meningkatkan keterlibatan mahasiswa. Penelitian ini bertujuan untuk menganalisis persepsi mahasiswa PGSD terhadap integrasi teknologi dalam pembelajaran PJOK. Penelitian ini menggunakan pendekatan kuantitatif deskriptif dengan melibatkan 33 mahasiswa Universitas Negeri Makassar. Data dikumpulkan melalui angket skala Likert yang mencakup kemudahan penggunaan, manfaat, keterlibatan, sikap, dan hambatan. Hasil penelitian menunjukkan bahwa persepsi mahasiswa berada pada kategori tinggi. Indikator kemudahan penggunaan berada pada kategori sangat tinggi, sedangkan manfaat dan sikap berada pada kategori tinggi. Namun, keterlibatan dan hambatan berada pada kategori sedang. Disimpulkan bahwa integrasi teknologi perlu dioptimalkan melalui desain pembelajaran yang lebih interaktif.
Output Over Effort: Management Control System and Performance in Indonesian Higher Education Institutions Darmawan, Rahmat; Amalia, Rizka; Al-Maghrebi, Mohammed Saleh
Public Accounting and Sustainability Vol. 2 No. 2 (2025): August
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/pas.v2i2.47

Abstract

Research aims: This study examines the influence of management control systems, comprising input control, behavioral control, and output control, on the performance of higher education institutions (HEIs) in Indonesia. It also investigates the moderating role of work stress in these relationships. Design/Methodology/Approach: The research employed a quantitative survey method involving 581 HEIs selected through purposive sampling. Data were collected using a structured questionnaire and analysed through Partial Least Squares Structural Equation Modeling (PLS-SEM), multigroup analysis, and predictive assessment using PLSpredict. Research findings: The results show that output and behavioral control significantly affect performance, while input control does not. Although job stress was conceptually proposed as a moderator, it did not significantly moderate the relationship between management control systems and performance across different types of institutions, both public and private HEIs. Output control emerged as the most consistent and strong predictor of performance, particularly within public institutions. Theoretical contribution/Originality: This study contributes to the development of Goal Setting Theory and Job Demands Resources Theory by integrating work stress as a contextual factor in the relationship between control mechanisms and performance. The study offers a more comprehensive understanding of performance governance in academic settings. Practitioner/Policy Implication: The findings suggest that higher education leaders should strengthen output-based control systems and adopt proactive strategies to address work stress to sustain lecturer performance. Institutional policies should be context-sensitive and oriented toward both productivity and well-being. This study also supports sustainability in HEIs by aligning performance systems with long-term academic resilience and inclusive development goals.
HUBUNGAN ANTARA KEBIASAAN MEMBACA DENGAN TINGKAT LITERASI MEMBACA PEMAHAMAN SISWA KELAS IV DAN V DI UPT SPF SD INPRES MACCINI SOMBALA 1 Nur Iman, Iman; Hotimah; Darmawan, Rahmat
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 Nomor 02, Juni 2026 Published
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.47855

Abstract

This study aims to analyze the relationship between reading habits and students’ reading comprehension literacy among fourth and fifth grade students at UPT SPF SD Inpres Maccini Sombala 1, Makassar. The background of this research is the low level of reading habits and reading comprehension literacy among students in Indonesia, which remains a major challenge in primary education. This study employed a quantitative approach with a correlational research design. The sample consisted of 104 students selected using a saturated sampling technique. Data were collected through a reading habits questionnaire and a reading comprehension literacy test. The data were analyzed using descriptive statistics and Pearson correlation analysis. The results showed that students’ reading habits were mostly in the moderate category, with an average score of 56.577, while their reading comprehension literacy was in the fair category, with an average score of 62.298. The correlation test revealed a correlation coefficient of 0.128 with a significance value of 0.196 (p > 0.05), indicating that there is no significant relationship between reading habits and reading comprehension literacy. These findings suggest that reading comprehension literacy is influenced not only by reading habits but also by other factors that need to be further investigated.
Co-Authors Abdul Kadir Ritonga Abdullah, Muhammad Nur Abrar Achmad, Rifan Ahmad Taqwa Al Cuza Adnan Kadar, Raka Al-maghrebi, Mohammed Saleh Ali, A. Muh. Andika Andika Anggita Wulandari, Anggita Anna Fatchiya Annisa, Siti Yumna Ardiansyah , Rian Ari Apriyansa Arneta, Yaumi Arfah Noor Awaliya, Latifah Bobby Hartanto Chinsy K, Imelda Cittaro, Michael Dadang Sukandar Eka Ary Wibawa Emrizal Endri, Jon Fitriani, Khoirunnisa Furuhita, Nadia Hayyu Handayani L., Rifhani Harjanti Widiastuti Has, Dini Hardiani Hatibu, Hardiyanti Hidayat, 8Rian Aulia Hotimah Jayawarsa, A.A. Ketut L., Rifhani Handayani Liyushiana, Liyushiana Lubis, Mhd Ridho Akbar Lumban Tobing, Maria Magdalena Marsuki, Andika Martin Siagian, Roy Maspuha, Isnaeni Hotimatan Maulana, 6Muhamad Fathan Mulyani, Heni Musa Hubeis Nasib Marbun Nasir Nasir Nasir, A. Muhajir Nasrullah, Muh. Nasution, Roni Nasution, Umar Hamdan Natsir, Sitti Zahra Mulianti Ngatemin Ngatemin, Ngatemin Nur Iman, Iman Panjaitan, Debby Sri Chintya Prihatantyo, Muhammad Purba, Rakhmawati Rianto, Ratu Hanna Siti Maheswari Rifhani Handayani L Riri Syafitri Lubis Rizka Amalia Rizqi Ilyasa Aghni Rosari, Dina Rudy Suryanto, Rudy Sarim, Sarim Shabrina, Fadhilah Siahaan, Rumiris Simanjuntak, Widya Octovia Rini Sinurat, Mangasi Sitinjak, Rivawaty Maretina Sutan Sahala Muda Marpaung Talitha Ananda Nadine Telly Chammellia, Salsabilla Tondang, Bahagia Ucu Cahyana Untailawan, Tamaya Cethsa Gloria Untailawan, Zalfa Wianda Tamaya Cethsa Gloria Utami, Tiyas Puji Victor Victor Yanuardi, M. Hasmi Zarni Adia Purna