Garuda - Garba Rujukan Digital

Dampak Perubahan Layanan Publik Yang Disebabkan Oleh Teknologi Dan Media Sosial Wahyudi Mokobombang; Syafaruddin Syafaruddin; Andi Riska Andreani Syafaruddin; Khaeriyah Khaeriyah; Nurasia Natsir
Journal Of Business, Finance, and Economics (JBFE) Vol 4, No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.4180

Technology and social media have brought revolutionary changes in various aspects of human life, including public services. The purpose of this study is to determine the development of technology and social media in changing the way the government and public institutions interact with society and provide public services. This research is Descriptive Research which describes or explains existing phenomena carefully and in detail and can be used to explain changes in public services that occur as a result of the use of technology and social media. Data was collected through surveys, interviews and document analysis to provide an overview. The results of the study show that there are 3 influences of technology and social media on public services in society, including; 1. Technology and social media have a significant influence on the accessibility of public services for the community. 2. Social media has a significant influence on community involvement in public decision-making. 3. The digital divide refers to the gap that occurs between individuals, groups, or regions that have different access and capabilities to information and communication technology.

Dampak Perubahan Layanan Publik Yang Disebabkan Oleh Teknologi Dan Media Sosial Wahyudi Mokobombang; Syafaruddin Syafaruddin; Andi Riska Andreani Syafaruddin; Khaeriyah Khaeriyah; Nurasia Natsir
Journal Of Business, Finance, and Economics (JBFE) Vol 4 No 1 (2023): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v4i1.4180

Technology and social media have brought revolutionary changes in various aspects of human life, including public services. The purpose of this study is to determine the development of technology and social media in changing the way the government and public institutions interact with society and provide public services. This research is Descriptive Research which describes or explains existing phenomena carefully and in detail and can be used to explain changes in public services that occur as a result of the use of technology and social media. Data was collected through surveys, interviews and document analysis to provide an overview. The results of the study show that there are 3 influences of technology and social media on public services in society, including; 1. Technology and social media have a significant influence on the accessibility of public services for the community. 2. Social media has a significant influence on community involvement in public decision-making. 3. The digital divide refers to the gap that occurs between individuals, groups, or regions that have different access and capabilities to information and communication technology.

Transformational Leadership In Organizational Change Abdul Sahid; Indriati Amirullah; Khaeriyah Khaeriyah; Nurasia Natsir; Syafaruddin Syafaruddin
International Journal of Economics and Management Research Vol. 2 No. 2 (2023): August : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v2i2.110

Leadership plays a very important role in organizational dynamics and change. This article discusses the concept, role, and emphasis on transformational leadership in the context of organizational change. Transformational leadership is an approach that allows leaders to influence and bring about positive change in an organization. This concept brings about more than just procedural changes; it creates an inspiring vision, motivates subordinates, and encourages innovation in order to achieve higher organizational goals. In this research, we explain how transformational leadership plays a central role in managing organizational change. We discuss how transformational leaders are able to create organizational cultures that support change, identify barriers, and managing resistance with a collaborative approach. We also highlight strategies used by transformational leaders to motivate team members, encourage active participation, and achieve success in the face of complex change. This study provides deeper insight into how transformational leadership can be the key to success in facing the challenges of organizational change. We explore the positive impact of transformational leadership on organizational culture, team performance, innovation and achievement of organizational goals. The findings of this research provide practical implications for leaders and managers in managing organizational change effectively. Transformational leadership is a relevant and important concept in the context of organizational change.

Digital Transformation in Public Administration: Challenges and Opportunities in Indonesian Government Agencies Syafaruddin Syafaruddin; Andi Riska Andreani Syafaruddin; Nurasia Natsir
Harmony Management: International Journal of Management Science and Business Vol. 3 No. 1 (2026): International Journal of Management Science and Business
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonymanagement.v3i1.525

The digital transformation of public administration represents a critical pathway toward modernizing governance, enhancing service delivery, and improving transparency in Indonesian government agencies. This study examines the current state of digital transformation initiatives across various levels of government in Indonesia, identifying key challenges and opportunities in implementing digital technologies within bureaucratic structures. Through a convergent parallel mixed-methods design combining surveys of 245 government officials from 32 agencies and in-depth interviews with 28 digital transformation leaders, this research reveals that while Indonesian government agencies have made significant progress, substantial barriers remain including limited digital infrastructure in remote regions, resistance to organizational change, insufficient digital literacy among civil servants, and inadequate legal frameworks. The overall mean maturity score was 2.87 (SD = 0.74), placing the average agency in the 'developing' category, with only 6% reaching the 'optimizing' level. The study identifies critical success factors: strong leadership commitment (β = 0.38, p < 0.001), citizen-centric design, comprehensive change management, and effective public-private partnerships. Findings indicate that successful digital transformation requires not merely technological adoption but fundamental organizational restructuring and cultural shifts toward data-driven decision-making and collaborative governance. Policy recommendations address digital infrastructure investment, human capital development, governance reform, and shared platform utilization. This research contributes to theoretical understanding of digital government in developing nations and provides practical guidance for policymakers navigating the complexities of public sector digitalization.

Implementasi Sistem Informasi Akuntansi (SIA) Berbasis Cloud Dalam Meningkatkan Efisiensi Operasional Bisnis Kecil Andi Riska Andreani Syafaruddin; Nurasia Natsir; Syafaruddin Syafaruddin
Jurnal Minfo Polgan Vol. 13 No. 2 (2024): Artikel Penelitian
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/jmp.v13i2.14183

Penelitian ini bertujuan untuk menganalisis implementasi Sistem Informasi Akuntansi (SIA) berbasis cloud dan dampaknya terhadap efisiensi operasional bisnis kecil. Di tengah meningkatnya persaingan di pasar, bisnis kecil perlu mengadopsi teknologi yang dapat meningkatkan produktivitas dan efisiensi operasional mereka. Dengan semakin banyaknya pilihan teknologi yang tersedia, SIA berbasis cloud muncul sebagai solusi yang menarik, menawarkan fleksibilitas dan kemudahan akses yang diperlukan oleh pemilik bisnis kecil untuk beradaptasi dengan cepat terhadap perubahan lingkungan bisnis. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus, yang melibatkan wawancara mendalam dan observasi langsung di beberapa bisnis kecil yang telah menerapkan SIA berbasis cloud. Temuan dari penelitian ini menunjukkan bahwa implementasi SIA berbasis cloud memberikan sejumlah keuntungan signifikan, termasuk pengurangan biaya operasional yang dihasilkan dari penghapusan kebutuhan akan perangkat keras mahal dan biaya pemeliharaan. Selain itu, otomatisasi proses akuntansi meningkatkan akurasi data, mengurangi kesalahan manusia, dan menghasilkan laporan keuangan yang lebih cepat dan tepat. Kemudahan akses informasi yang ditawarkan oleh sistem ini memungkinkan pemilik bisnis untuk mengambil keputusan yang lebih cepat dan responsif terhadap perubahan pasar. Temuan ini menegaskan pentingnya SIA berbasis cloud sebagai alat strategis bagi bisnis kecil dalam meningkatkan efisiensi dan daya saing mereka di era digital. Dengan demikian, adopsi SIA berbasis cloud tidak hanya berkontribusi pada efisiensi operasional, tetapi juga memberikan keunggulan kompetitif yang diperlukan untuk bertahan dan berkembang dalam pasar yang semakin kompetitif.

Cost Management Capability and SME Profitability: An Integrative Approach to Cost Planning, Cost Management, and Cost of Goods Manufactured Accuracy Andi Riska Andreani; Amiruddin Yunus; Rahmawati Rahmawati; Syafaruddin Syafaruddin
Harmoni Economics: International Journal of Economics and Accounting Vol. 3 No. 2 (2026): May: Harmoni Economics: International Journal of Economics and Accounting
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/harmonieconomics.v3i2.470

Profitability is the primary indicator of SME business success; however, most Indonesian SME owners continue to face serious challenges in systematic cost planning, efficient cost management, and accurate cost of goods manufactured (CGM) calculation. This study analyzes the effects of cost planning (X₁), cost management (X₂), and CGM calculation accuracy (X₃) on SME profitability (Y), both partially and simultaneously, among production-sector SMEs in Makassar City. A quantitative approach with a cross-sectional explanatory survey design was employed. A purposive sample of 120 production-sector SME owners was selected. Data were collected using a structured Likert 1–5 questionnaire (23 items) and analyzed through descriptive statistics, validity and reliability tests (Cronbach's Alpha), classical assumption tests, multiple linear regression, F-test, t-test, and coefficient of determination using IBM SPSS Statistics 26. The F-test revealed that the three independent variables simultaneously exert a significant effect on SME profitability (F = 74.293; sig. = 0.000; R² = 0.659). Partially: cost planning (β = 0.391; t = 4.561; sig. = 0.000), cost management (β = 0.308; t = 3.382; sig. = 0.001), and CGM calculation accuracy (β = 0.251; t = 2.884; sig. = 0.005) each positively and significantly affect profitability. The three variables explain 65.9% of SME profitability variation. Cost planning is the strongest predictor of SME profitability, followed by cost management and CGM accuracy. Policy implications include the urgency of practice-based cost management training and CGM calculation mentoring for production-sector SME owners.

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