Garuda - Garba Rujukan Digital

Connecting Tutors and Students: A Mobile Application Designed with Design Thinking Mambu, Joe Yuan; Lakat, Junior; Tangka, George Morris William
CogITo Smart Journal Vol. 10 No. 2 (2024): Cogito Smart Journal
Publisher : Fakultas Ilmu Komputer, Universitas Klabat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31154/cogito.v10i2.814.533-547

The rapid advancement of information technology has transformed education globally, but in regions like Manado, Indonesia, the lack of platforms connecting private tutors with students creates inefficiencies. Students face difficulties in finding affordable tutoring services, while tutors struggle with marketing and building trust. This study aims to design and evaluate the user interface (UI) and user experience (UX) of a mobile application addressing these challenges using the Design Thinking methodology. Through five stages—Empathize, Define, Ideate, Prototype, and Test—key pain points were identified, including scheduling inefficiencies, trust issues, and geographical constraints. Solutions like flexible scheduling, integrated promotional tools, and rating systems were proposed. Prototypes, developed using Figma, were tested through usability evaluations across four scenarios. Key findings include: Scenario 3 (notifying a tutor) showed optimal performance with a task completion time of 2 seconds, no miss-clicks, and a usability score of 100; Scenario 1 (finding courses via maps) had a 95 usability score with an 8% miss-click rate; Scenario 2 (finding schedules) showed a 25% miss-click rate and a usability score of 80; and Scenario 4 (checking notifications) faced significant challenges, with a 50% miss-click rate and a usability score of 75. These results underscore the effectiveness of Design Thinking in addressing the needs of users and provide valuable insights for improving educational platforms in underserved regions. The findings suggest that while the mobile app holds great potential for improving educational access, further refinements are needed, particularly in navigation and notification features.

Digital transformation of public financial management: A case study of regional financial application integration in North Sulawesi Lakat, Junior
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.552

Local governments in Indonesia face the challenge of improving efficiency, transparency, and accountability in public financial management. One of the strategic efforts undertaken is the digital integration of regional financial applications. However, the success of this transformation depends not only on the technology itself but also on users’ perceptions regarding usefulness, ease of use, and perceived risk. This study aims to analyze the influence of Perceived Usefulness, Perceived Ease of Use, and Perceived Risk on the effectiveness of public financial management through the integration of regional financial applications in North Sulawesi. A quantitative approach was employed by distributing questionnaires to 70 respondents who are users of the financial application in regional government institutions. Multiple linear regression was used for analysis, along with classical assumption tests such as normality, multicollinearity, and heteroscedasticity, followed by t-test and F-test for significance testing. The findings indicate that Perceived Usefulness, Perceived Ease of Use, and Perceived Risk each have a significant partial and simultaneous effect on public financial management. Among them, Perceived Ease of Use exerts the strongest influence, followed by Perceived Usefulness and Perceived Risk. Interestingly, in contrast to previous research suggesting that risk negatively impacts technology adoption, this study finds that Perceived Risk has a positive and significant influence. This suggests that risk awareness can promote more careful and responsible use of financial systems without reducing their effectiveness. Digital transformation in public financial management is shaped not only by infrastructure but also by user perceptions. Perceived usefulness, ease of use, and risk are crucial in supporting the success of regional financial application implementation. Transformation strategies must therefore be supported by organizational readiness and enhanced digital literacy among public officials.

Inovasi Kebijakan Fiskal: Menjawab Tantangan Manajemen Keuangan Publik di Sulawesi Utara pada Era Digitalisasi : Inovasi Kebijakan Fiskal: Menjawab Tantangan Manajemen Keuangan Publik di Sulawesi Utara pada Era Digitalisasi Lakat, Junior
Jurnal Oportunitas : Ekonomi Pembangunan Vol. 4 No. 2 (2025): Oportunitas, September 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/oportunitas.v4i2.2338

Penelitian ini bertujuan untuk menganalisis dinamika inovasi kebijakan fiskal yang diterapkan oleh Pemerintah Provinsi Sulawesi Utara dalam menghadapi tantangan manajemen keuangan publik di era digital. Melalui pendekatan kuantitatif berbasis data sekunder dari Kementerian Keuangan RI, khususnya laporan Kajian Fiskal Regional (KFR) tahun 2022–2024, penelitian ini mengevaluasi berbagai indikator kinerja fiskal seperti pendapatan asli daerah (PAD), belanja daerah, rasio efektivitas dan efisiensi, serta rasio kemandirian fiskal. Penelitian ini merupakan jenis penelitian deskriptif kuantitatif dengan menggunakan data sekunder dengan sumber Laporan Kajian Fiskal Regional (KFR) Kemenkeu RI 2022-2024. Jumlah sampel yang digunakan yaitu 12 data poin poin indikator fiskal. Hasil penelitian menunjukkan bahwa penerapan digitalisasi fiskal melalui sistem e-budgeting, e-audit, dan pelaporan elektronik berkontribusi pada peningkatan efektivitas belanja hingga 100,79% dan efisiensi yang mencapai 98,44% pada tahun 2024. Selain itu, kondisi keuangan daerah membaik dari defisit pada 2022 menjadi surplus pada 2024. Meskipun demikian, rasio kemandirian fiskal masih rendah (11,77%), menunjukkan ketergantungan tinggi terhadap dana transfer pusat. Penelitian ini menyimpulkan bahwa inovasi fiskal digital memiliki peran strategis dalam menciptakan tata kelola keuangan daerah yang lebih adaptif, efisien, dan akuntabel, namun implementasinya masih menghadapi tantangan struktural seperti infrastruktur digital yang belum merata dan keterbatasan kapasitas sumber daya manusia.

Economic Innovation: The Digitalization of Public Financial Management in The Administration of Regional Original Earnings in North Sulawesi Junior Lakat; Tri Oldy Rotinsulu; Maryam Mangantar
Airlangga Journal of Innovation Management Vol. 7 No. 1 (2026): Airlangga Journal of Innovation Management
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/ajim.v7i1.86861

The exploration aims to analyze the capacity and application of public financial management digitalization across the electronification of local government transactions in improving the governance of Local Own-Source Earnings. This fact-finding engages a descriptive-analytical detail based on secondary data acquired from official government documents, regulatory shells, and institutional reports linked to regional financial digitalization policies. The discoveries indicate that public financial digitalization in Sulawesi Utara Province has been actively and coordinately enacted through the Regional Digitalization Acceleration and Expansion Team and has presented a path to strengthening LOSR governance, particularly in terms of transparency and accountability. This fact-finding concludes that the digitalization of public financial management is a major regional economic innovation. So far, to optimize its collision, it is advocated that local governments buttress the way absorption across earnings collection platforms, enhance digital position and technical training for financial management personnel, and expand quantifiable staging indicators to assess the quantitative collision of digitalization on regional proceeds. In addition, strengthening public trust and refining taxpayer digital literacy are essential to warrant extensive acceptance of non-cash agreements and uphold the viability of digital-based regional financial governa maintain sustainable customer loyalty in the Islamic fashion retail industry.

ANALISIS DAMPAK EFISIENSI BELANJA NEGARA DAN DAERAH TERHADAP TINGKAT PENGANGGURAN TERBUKA DI PROVINSI SULAWESI UTARA TERKAIT INSTRUKSI PRESIDEN NOMOR 1 TAHUN 2025 Junior Semuel Lakat
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.7838

This study aims to analyze the impact of national and regional government expenditure efficiency on the open unemployment rate in North Sulawesi Province after the issuance of Presidential Instruction No. 1 of 2025. The results of the study show that there is a significant negative relationship between government expenditure efficiency and unemployment rates, meaning that the more efficient the allocation of government expenditure, the lower the unemployment rate. With an R-squared value of 57.4%, the regression model used in this study explains that more than half of the variation in unemployment rates can be explained by national and regional government expenditure efficiency. This study also finds that national and regional government expenditure efficiency policies play a crucial role in reducing open unemployment rates in North Sulawesi, particularly through the tourism, fisheries, and export-based agriculture sectors. However, this study also finds that there are several challenges that need to be addressed in the implementation of government expenditure efficiency policies, such as bureaucratic inefficiencies, limited budget allocations in productive sectors, and resistance to tighter fiscal policies

Digital transformation of public financial management: A case study of regional financial application integration in North Sulawesi Junior Lakat
Priviet Social Sciences Journal Vol. 5 No. 8 (2025): August 2025
Publisher : Privietlab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55942/pssj.v5i8.552

Local governments in Indonesia face the challenge of improving efficiency, transparency, and accountability in public financial management. One of the strategic efforts undertaken is the digital integration of regional financial applications. However, the success of this transformation depends not only on the technology itself but also on users’ perceptions regarding usefulness, ease of use, and perceived risk. This study aims to analyze the influence of Perceived Usefulness, Perceived Ease of Use, and Perceived Risk on the effectiveness of public financial management through the integration of regional financial applications in North Sulawesi. A quantitative approach was employed by distributing questionnaires to 70 respondents who are users of the financial application in regional government institutions. Multiple linear regression was used for analysis, along with classical assumption tests such as normality, multicollinearity, and heteroscedasticity, followed by t-test and F-test for significance testing. The findings indicate that Perceived Usefulness, Perceived Ease of Use, and Perceived Risk each have a significant partial and simultaneous effect on public financial management. Among them, Perceived Ease of Use exerts the strongest influence, followed by Perceived Usefulness and Perceived Risk. Interestingly, in contrast to previous research suggesting that risk negatively impacts technology adoption, this study finds that Perceived Risk has a positive and significant influence. This suggests that risk awareness can promote more careful and responsible use of financial systems without reducing their effectiveness. Digital transformation in public financial management is shaped not only by infrastructure but also by user perceptions. Perceived usefulness, ease of use, and risk are crucial in supporting the success of regional financial application implementation. Transformation strategies must therefore be supported by organizational readiness and enhanced digital literacy among public officials.

Integrasi Ekonomi Biru dalam Penganggaran Daerah Sulawesi Utara: Analisis Manajemen Keuangan Publik Berbasis Blue Finance Junior Lakat; Tri Oldy Rotinsulu; Anderson Guntur Kumenaung; Victor Paskah Kalawat Lengkong; Hendrik Gamaliel
Jurnal Salingka Nagari Vol. 4 No. 2 (2025): Jurnal Salingka Nagari
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/jsn.v4i2.348

This study aims to examine the gap between the performance of the marine and fisheries sector and subnational fiscal capacity, and to formulate an institutional framework for integrating blue finance instruments into the provincial budgeting system (APBD) of North Sulawesi. An explanatory sequential mixed‑methods design was employed. The quantitative phase applied descriptive analysis and simple linear regression to time‑series data (2021–2025) from Statistics Indonesia and fiscal reports to assess the relationship between fisheries exports, sectoral GDP, and local own‑source revenue. The qualitative phase used thematic analysis of regional development plans, fiscal policy documents, and academic literature on sustainable finance to identify regulatory, institutional, and financial constraints. The results reveal a development paradox: although fisheries exports grew rapidly (CAGR ≈ 10.4% during 2021–2024) and showed a strong positive correlation with sectoral GDP, this growth did not translate into higher fiscal autonomy, as more than 60.48% of regional revenue still originated from central government transfers. Based on these findings, the study proposes a Blue Economy Financing Framework that combines marine asset valuation, bankable project identification, and innovative instruments such as municipal blue bonds and environmental impact bonds to expand fiscal space and support sustainable marine‑based development.

WORKING CAPITAL, CASH FLOW AND LIQUIDITY RISK IN FREE NUTRITIOUS MEAL LOGISTICS IN NORTH SULAWESI Junior Semuel Lakat; Tri Oldy Rotinsulu; Hendrik Gamaliel
Distribusi - Journal of Management and Business Vol. 14 No. 2 (2026): Distribusi, September 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v14i2.708

This research analyzes working capital management, cash flow planning, and liquidity risk mitigation for food logistics providers involved in the Free Nutritious Meal Program (Makan Bergizi Gratis/MBG) in North Sulawesi. The study applies a qualitative descriptive approach based on secondary data from official government documents, operational news releases, recent Indonesian journal articles, and selected international literature on food supply chains, public food procurement, and liquidity management. The MBG program in North Sulawesi is financially significant because it has reached 381,004 beneficiaries across 3,320 schools and is supported by 169 active Nutrition Fulfillment Service Units (SPPG) as of 7 May 2026. The findings show that food logistics providers face liquidity pressure from high-frequency procurement, perishable inventory, transportation costs across dispersed districts and island areas, supplier payment obligations, and food-safety compliance costs. The research argues that sustainable MBG logistics require a disciplined working capital cycle, weekly rolling cash-flow forecasts, cash-buffer rules, supplier diversification, inventory segmentation, digital procurement records, and transparent reimbursement governance. The article contributes to the discussion on MBG by shifting attention from nutrition outcomes alone to the financial resilience of the logistics system that makes meal delivery possible. The study recommends that SPPG managers, local partners, and government agencies integrate financial planning with operational monitoring so that service continuity, food safety, and local economic impact can be maintained.

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