Garuda - Garba Rujukan Digital

Perceiving Ecotourism Awareness under Regulatory Fit, Volunteering Experience and Lifestyle Pertiwi, Husna Putri; Raga, Ridha Azka; Jasrial; Nurhayati, Syafiqoh; Harjo, Dwikora
Ilomata International Journal of Management Vol. 4 No. 4 (2023): October 2023
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52728/ijjm.v4i4.918

Indonesia has high potencies of ecotourism attractions, including its natural biodiversity and traditional values spreading in various regions of the archipelagos. However, the shortcoming remains exhibited by many individuals showing poorly pro-environment behavior in tourism places regarding to environmentally and socially. Therefore, our study aims to observe the effect of regulatory fit manipulation (promotion-focus vs. prevention-focus) on increasing emotional involvement to improve ecotourism awareness and examine the antecedent factors that influence individuals’ attitudes towards ecotourism attitudes, which are volunteering experience and consumptive lifestyle. This research is conducted by experimental research to examine two groups of participants under different regulatory fit manipulations (promotion-focus vs. prevention-focus). Data were analyzed by using the multivariate analysis method. Our study revealed that regulatory fit manipulation affects attitudes towards ecotourism, especially under different volunteering experiences and consumptive lifestyles. Thereby, we reveal that embodying regulatory fit for such an environmental campaign effectively enhances consumers’ attitudes toward pro-environmental and ecotourism.

Application of Critical Chain Project Management on Engine Maintenance at PT. Rekatama Putra Gegana Aviation Raga, Ridha Azka; Pertiwi, Husna Putri; Jasrial, Jasrial
Ilomata International Journal of Management Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i2.1126

Planning is a crucial element for aircraft maintenance companies to achieve higher profitability. However, in practice, the company still employs traditional planning methods, which are deemed inefficient as they do not consider the productivity of each task involved, leading to issues arising from human behavior tendencies causing additional time for task completion. Aircraft maintenance planning can be improved by employing the Critical Chain Project Management (CCPM) method, which offers a different approach to determining the time and cost of aircraft maintenance. This method addresses multitasking, student syndrome, Parkinson's law, and provides buffers at the end of tasks. Analysis results show that the completion time for tasks within the company, totaling 76 days, differs by 14 days compared to the completion time using the CCPM method, which is 62 days. This indicates that employing the CCPM method for engine maintenance is more effective and efficient. The efficiency achieved amounts to Rp7,036,323.

Application of Critical Chain Project Management on Engine Maintenance at PT. Rekatama Putra Gegana Aviation Raga, Ridha Azka; Pertiwi, Husna Putri; Jasrial, Jasrial
Ilomata International Journal of Management Vol. 5 No. 2 (2024): April 2024
Publisher : Yayasan Ilomata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v5i2.1126

Planning is a crucial element for aircraft maintenance companies to achieve higher profitability. However, in practice, the company still employs traditional planning methods, which are deemed inefficient as they do not consider the productivity of each task involved, leading to issues arising from human behavior tendencies causing additional time for task completion. Aircraft maintenance planning can be improved by employing the Critical Chain Project Management (CCPM) method, which offers a different approach to determining the time and cost of aircraft maintenance. This method addresses multitasking, student syndrome, Parkinson's law, and provides buffers at the end of tasks. Analysis results show that the completion time for tasks within the company, totaling 76 days, differs by 14 days compared to the completion time using the CCPM method, which is 62 days. This indicates that employing the CCPM method for engine maintenance is more effective and efficient. The efficiency achieved amounts to Rp7,036,323.

From Crisis to Growth: A Digital Platform Strategy for Tanjung Lesung SEZ Using the SOAR Framework (2018-2024) Pertiwi, Husna Putri; Raga, Ridha Azka; Wirawan, Adhitomo; Pinem, Robetmi J.
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1511

Tanjung Lesung, Indonesia's first Tourism Special Economic Zone (SEZ), suffered setbacks from the 2018 tsunami and the COVID-19 pandemic. These crises led to decreased tourist visits, raising safety concerns and impacting the area’s image. Thus, this study explores the role of digital platform-based promotion in revitalizing Tanjung Lesung SEZ by assessing the effectiveness of Tanjung Lesung’s official digital channels in rebuilding its brand, enhancing engagement, and attracting visitors as well as using the SOAR (Strengths, Opportunities, Aspirations, Results) framework to develop actionable strategies that contribute to an enhanced digital marketing strategy for Tanjung Lesung. This research is a descriptive qualitative method, incorporating surveys and interviews from the Penta helix point of view and undertaking digital analytics. This study found that word-of-mouth remains a powerful tool in attracting visitors to Tanjung Lesung. Thus, the findings suggest that leveraging personal recommendations from friends and family contributes significantly to building a positive reputation. Therefore, The digital strategy encourages visitors to share their experiences online, further amplifying word-of-mouth impact and building community trust

From Crisis to Growth: A Digital Platform Strategy for Tanjung Lesung SEZ Using the SOAR Framework (2018-2024) Pertiwi, Husna Putri; Raga, Ridha Azka; Wirawan, Adhitomo; Pinem, Robetmi J.
Ilomata International Journal of Management Vol. 6 No. 1 (2025): January 2025
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v6i1.1511

Tanjung Lesung, Indonesia's first Tourism Special Economic Zone (SEZ), suffered setbacks from the 2018 tsunami and the COVID-19 pandemic. These crises led to decreased tourist visits, raising safety concerns and impacting the area’s image. Thus, this study explores the role of digital platform-based promotion in revitalizing Tanjung Lesung SEZ by assessing the effectiveness of Tanjung Lesung’s official digital channels in rebuilding its brand, enhancing engagement, and attracting visitors as well as using the SOAR (Strengths, Opportunities, Aspirations, Results) framework to develop actionable strategies that contribute to an enhanced digital marketing strategy for Tanjung Lesung. This research is a descriptive qualitative method, incorporating surveys and interviews from the Penta helix point of view and undertaking digital analytics. This study found that word-of-mouth remains a powerful tool in attracting visitors to Tanjung Lesung. Thus, the findings suggest that leveraging personal recommendations from friends and family contributes significantly to building a positive reputation. Therefore, The digital strategy encourages visitors to share their experiences online, further amplifying word-of-mouth impact and building community trust

PENDAMPINGAN DAN PEMBINAAN TEKNOLOGI INFORMASI UNTUK OPTIMALISASI ADMINISTRASI DAN KEUANGAN DI MASJID AL HIJRIYAH Puspitasari, Susy; Jasrial, Jasrial; Prastati, Trini; Muhtarom, Muhtarom; Raga, Ridha Azka
Jurnal Pemberdayaan Sosial dan Teknologi Masyarakat Vol 5, No 1 (2025): April 2025
Publisher : Smart Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54314/jpstm.v5i1.2991

Abstract: The Society 5.0 era emphasizes the importance of digital technology in supporting organizational functions, including mosques as non-profit institutions. Al-Hijriyah Mosque, Ciputat, faces challenges in managing administration and finances using conventional methods. This activity aims to assist mosque administrators in utilizing information technology to prepare transparent and accountable financial reports according to ISAK 35 standards. Activities using the Participatory Action Research method include Google Drive-based administration training, preparing financial reports using Microsoft Excel, and managing information media. The activity results show an increase in the competence of administrators in managing finances digitally, as well as developing promotional materials to support more effective, efficient, and innovative mosque management.Keywords: Accountability; ISAK-35; Mosque Finance; Information Technology; Transparency. Abstrak: Era Society 5.0 menekankan pentingnya teknologi digital dalam mendukung fungsi organisasi, termasuk masjid sebagai lembaga nirlaba. Masjid Al-Hijriyah, Ciputat, menghadapi tantangan dalam pengelolaan administrasi dan keuangan yang masih menggunakan cara konvensional. Kegiatan ini bertujuan untuk memberikan pendampingan kepada pengurus masjid dalam memanfaatkan teknologi informasi untuk menyusun laporan keuangan yang transparan dan akuntabel sesuai standar ISAK 35. Melalui metode Participatory Action Research, kegiatan meliputi pelatihan administrasi berbasis Google Drive, penyusunan laporan keuangan menggunakan Microsoft Excel, serta pengelolaan media informasi. Hasil kegiatan menunjukkan peningkatan kompetensi pengurus dalam mengelola keuangan secara digital, serta mengembangkan bahan promosi untuk mendukung pengelolaan masjid yang lebih efektif dan efisien, serta inovatif.Kata kunci: Akuntabilitas; ISAK-35; Keuangan Masjid; Teknologi Informasi; Transparansi.

The Influence of Financial Education, Inflation, and Per Capita Expenditure on the Intermediation Function of Rural Banks (BPR) in Indonesia Putra, Rino Dwi; Raga, Ridha Azka; Hayati, Dian Indah
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135280

Abstract Purpose –This study examines the impact of financial education, inflation, and per capita expenditure on the intermediation function of Rural Banks (BPR) in Indonesia, focusing on deposit mobilization and credit distribution across all provinces in 2024. The research is grounded in the accounting and financial management perspective, recognizing that intermediation outcomes are not only reflective of market behavior but also integral to financial reporting, institutional performance measurement, and regional economic accountability. Disparities in financial literacy and regional economic indicators have implications for the effectiveness of BPRs, which serve as key financial intermediaries for local communities and MSMEs. Design/methodology/approach –Using cross-sectional data from 34 provinces in Indonesia in 2024, this research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the relationships between financial literacy, macroeconomic indicators, and BPR intermediation performance. Findings –This study identifies that financial education significantly influences deposit mobilization, indicating its role in shaping public trust and engagement in financial institutions. However, it does not significantly affect credit distribution. Inflation shows no effect on deposit mobilization but significantly impacts credit allocation, suggesting sensitivity in credit risk assessments and lending decisions. Per capita expenditure also demonstrates a significant effect on credit distribution, highlighting the relevance of consumption-based financial behavior in credit demand forecasting. Originality/value – From an accounting standpoint, these findings underscore the importance of integrating non-financial indicators such as education and macroeconomic variables into performance evaluation frameworks for BPRs. Strengthening financial education initiatives could improve deposit liabilities reported in BPR financial statements, while inflation and consumption trends should be factored into provisioning and credit risk disclosures. The results have practical implications for regulatory bodies, financial educators, and BPR management in aligning financial intermediation strategies with sound accounting practices and sustainable local economic development Research limitations/implications –The use of cross-sectional data limits the ability to capture temporal dynamics. Future research should consider panel data and additional macroeconomic or seasonal factors to enrich the analysisKeywords: financial literacy, inflation, rural banks, credit distribution, deposit mobilization

The Influence of Corporate Political Connections and Family Ownership on Audit Quality Erisi, Tasya; Dwita, Sany; Raga, Ridha Azka; Hayati, Dian Indah
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.132932

Purpose – This study aims to examine and provide empirical evidence regarding the influence of corporate political connections and family ownership on audit quality with return on assets, leverage, and public accounting firm size as control variables.Design/methodology/approach – This study uses a quantitative approach. The population in this study includes SOEs and conglomerate companies listed on the Indonesia Stock Exchange in 2021-2023. Samples were taken using a purposive sampling method. The analysis method used is multiple linear regression analysis.Findings – The results of this study found that corporate political connections and family ownership have no significant effect on audit quality. Audit quality is influenced by the control variable, public accounting firm size.Originality/value – This study contributes to the audit quality literature in several ways. First, research that explores the variables of political connections and family ownership in the context of audit quality is still limited. Second, previous studies regarding the influence of political connections and family ownership on audit quality in Indonesia used input-based measurements, such as auditor choice as a proxy for audit quality. In this study, the audit quality measurement used is output-based, which is based on financial reporting quality measured using earnings quality (discretionary accruals) which is more relevant to be applied in Indonesia, considering that Indonesia is a country with a high level of opacity of corporate earnings. Third, previous studies use dummy variables to indicate whether a company has political connections, so the variation in the strength of connections is less revealed. In this study, political connections are measured using an index score of political connections with various levels of positions in the bureaucracy.Research limitations/implications – This research was only conducted on SOEs and conglomerate companies listed on the IDX; therefore, the research results cannot be generalized to other sectors/types of companies. The period in this study is still relatively short, which is only limited to a span of 3 years from 2021-2023. Future research can expand the research sample size, including all companies listed on the IDX, and extend the observation period to obtain more comprehensive results.Keywords: Corporate Political Connections, Family Ownership, Audit QualityArticle Type: Research Paper

Sinergi ESG dan Komite Audit: Strategi Menuju Kinerja Keuangan yang Berkelanjutan Putri Elwira, Mutia Nurullita; Dwita, Sany; Hayati, Dian Indah; Raga, Ridha Azka
Wahana Riset Akuntansi Vol 13, No 2 (2025)
Publisher : Universitas Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24036/wra.v13i2.135985

Purpose – This study aims to examine the influence of ESG performance and the audit committee on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) during 2021-2023.Design/methodology/approach – The sample in this study consisted of 72 companies listed on the Indonesia Stock Exchange, with a total of 216 observations. The data analysis method used was multiple linear regression analysis with SPSS 25.Findings – The results of the hypothesis test for partial effects (t-test) indicate that ESG performance has a positive and significant effect on financial performance. Meanwhile, the audit committee variable has a negative and significant effect on financial performance.Originality/value – This study is novel in that it examines the influence of Environmental, Social, and Governance (ESG) performance and Audit Committees on the financial performance of companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2023 period. The research's novelty lies in the post-pandemic observation period, which represents the economic recovery phase, and in examining the interaction between ESG performance and Audit Committee effectiveness in improving financial performance.Research limitations/implications – This study contributes by simultaneously examining the role of ESG performance and the audit committee in influencing financial performance. While prior research has largely focused on these aspects separately, this study integrates sustainability performance and corporate governance mechanisms, offering a more comprehensive perspective. The findings provide both theoretical enrichment and practical implications, showing that strong ESG practices supported by an effective audit committee can enhance financial outcomes and long-term firm value.Keywords: ESG performance, audit committee, corporate governance, financial performance, emerging economyArticle Type: Research Paper.

Resilent by Design: 4A-Driven Sustainable Tourism Recovery in Tanjung Lesung Special Economic Zone (SEZ) Raga, Ridha Azka; Pertiwi, Husna Putri; Suryantari, Yulita; Salim, Mufid
Journal of Economics and Management Scienties Volume 8 No. 1, December 2025 (Accepted)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/jems.v8i1.265

Following the 2018 tsunami and the COVID-19 pandemic, Tanjung Lesung, Indonesia's first Tourism Special Economic Zone (SEZ) has faced profound challenges. These crises caused a sharp decline in tourist visits, safety concerns, and damage to the area’s reputation, slowing local economic growth and diminishing the SEZ's contributions to the national economy. These events underscored the vulnerability of tourism systems and raised concerns regarding achieving sustainable tourism objectives. This study examines the 4A framework (Attractions, Accessibility, Amenities, and Ancillary Services) to explore its role in fostering resilience and sustainability in the tourism industry. Key Penta-helix stakeholders were interviewed in-depth using a qualitative descriptive technique from both public and private sectors. This study shows that rejuvenating tourism in Tanjung Lesung SEZ depends on including the 4A framework. Results offer practical suggestions such as encouraging sustainable economic growth and good work for local communities (SDGs 1 and SDGs 8), improving safety and disaster risk reduction, and supporting action to mitigate climate change (SDGs 13). This study highlights the importance of multi-stakeholder cooperation as well as the 4A framework in reaching sustainable tourist development in a post-crisis context.

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