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All Journal YUME : Journal of Management AKSIOMA : Jurnal Sains Ekonomi dan Edukasi Journal of Community Service (Abdisci) PIJAR: Jurnal Pendidikan dan Pengajaran Journal of Social Science Jurnal Manajemen dan Administrasi Antartika Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Halim, Hartanto
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Journal : YUME : Journal of Management

 1 
Transparansi dan Akuntabilitas dalam Manajemen Keuangan Pemerintah Daerah: Studi Kasus di Kota Cirebon Demeri, Demeri; Nurfitriani, Ade Febry; Amalia, Amah; Halim, Hartanto; Daryati, Yeyet
YUME : Journal of Management Vol 8, No 2 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i2.8679

Abstract

Penelitian ini bertujuan untuk menganalisis tingkat transparansi dan akuntabilitas dalam manajemen keuangan Pemerintah Daerah Kota Cirebon serta mengidentifikasi faktor-faktor yang memengaruhi pelaksanaannya. Transparansi dan akuntabilitas merupakan prinsip utama dalam tata kelola keuangan publik yang baik, yang berdampak langsung terhadap kepercayaan masyarakat dan efektivitas penyelenggaraan pemerintahan. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan pendekatan studi kasus. Data diperoleh melalui wawancara mendalam dengan pejabat di Badan Keuangan Daerah (BKD), analisis dokumen APBD, serta observasi terhadap proses perencanaan, pelaksanaan, dan pelaporan anggaran. Hasil penelitian menunjukkan bahwa Pemerintah Kota Cirebon telah menerapkan beberapa mekanisme transparansi seperti publikasi laporan keuangan secara daring, namun masih terdapat kendala dalam aksesibilitas dan pemahaman publik terhadap informasi yang disediakan. Dari sisi akuntabilitas, meskipun proses audit rutin dilakukan oleh BPK, implementasi tindak lanjut atas temuan audit masih belum optimal. Penelitian ini merekomendasikan peningkatan kapasitas SDM, penggunaan sistem informasi keuangan yang lebih interaktif, serta pelibatan masyarakat dalam proses penganggaran untuk memperkuat transparansi dan akuntabilitas secara berkelanjutan. Kata Kunci: Transparansi, Akuntabilitas, Manajemen Keuangan, Pemerintah Daerah, Kota Cirebon
Pengaruh Pemanfaatan Kecerdasan Buatan (AI) dalam Proses Rekrutmen terhadap Candidate Experience dan Efektivitas Seleksi. Halim, Hartanto; Utomo, Aceng Abdul Hamid, Irawan Budi
YUME : Journal of Management Vol 8, No 3 (2025)
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/yum.v8i3.10126

Abstract

In the digital era, the adoption of Artificial Intelligence (AI) has revolutionized various functions of Human Resource Management, especially in the recruitment process. Companies are increasingly leveraging AI for tasks such as automatic CV screening and initial video interviews to enhance efficiency and manage the large volume of applicants. However, behind the promise of efficiency, critical questions arise regarding its impact on candidates' perceptions and experiences, as well as whether the use of AI truly improves accuracy and effectiveness in finding the right candidates.Research Objective: This study aims to empirically analyze the impact of utilizing AI at the CV screening and initial interview stages on (1) candidate experience, measured through perceptions of fairness, transparency, and communication; and (2) selection effectiveness, assessed in terms of speed, screening accuracy, and quality of candidates who advance to the next stage. Methodology: This research employs a mixed-methods approach. Quantitative data was collected through a questionnaire survey distributed to 250 job applicants who had undergone AI-based recruitment processes in Indonesia. The data were analyzed using regression analysis to test the hypotheses. Furthermore, qualitative data were obtained through in-depth interviews with 15 recruitment managers from various companies to understand the organizational perspective on the effectiveness and challenges of AI implementation.Results: The results of the study indicate that the utilization of AI has a dual impact. From the selection effectiveness side, AI significantly speeds up the time-to-screen and improves accuracy in matching candidates' technical qualifications with job requirements. However, from the candidate experience perspective, it was found that the use of AI without personal and transparent feedback negatively correlates with perceptions of fairness and applicant satisfaction. The lack of "human touch" has become a major complaint that could potentially damage the company’s image (employer branding). Implications and Contributions: This research concludes that AI is a powerful tool for optimizing the recruitment process, but its implementation must be balanced with human-centric strategies. The practical implication for companies is the need to design a hybrid recruitment system that integrates the efficiency of AI with empathetic human interactions to maintain a positive candidate experience. Theoretically, this research contributes to the literature on digital human resource management by highlighting the trade-off between technological efficiency and psychological aspects in the modern recruitment process
Co-Authors Amalia, Amah Arin, Arin Chandra, Vinny Meilinda Custiana, Custiana Daryati, Yeyet Demeri, Demeri Dwiyani, Assha Khomsiyah Fawaiz, Rohmatul Fawaz, Rohmatul Gian Fitralisma Gopar, Abdul Haidah, Illa nuru Hamid, Aceng Abdul Hartono, Juni Herlina , Ellin Herlina, Ellin Iman, Cep Muhamad, Irgi Nurfitriani, Ade Febry Nurmaolida, Gina Parhanudin, Irpan Parlina, Yeyen Soemarno, Deviari D Trisakti, Armada Utomo, Aceng Abdul Hamid, Irawan Budi Utomo, Irawan Budi Yanthi, Winda Dwi