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Analisis Faktor-faktor yang Mempengaruhi Opini Audit Badan Pemerika Keuangan (BPK) Kota Cirebon Jawa Barat Aen Fariah; Ikhsan Nendi
Equivalent: Jurnal Ilmiah Sosial Teknik Vol. 2 No. 2 (2020): Equivalent: Jurnal Ilmiah Sosial Teknik
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jequi.v2i2.1

Abstract

Opini audit merupakan pernyataan yang merupakan hasil dari proses audit yang dilaporkan oleh auditor kepada audite. Tujuan dari penelitian ini yakni untuk mengetahui tingkat kepatuhan SPI terhadap perundang-undangan dan opini audit tahun sebelumnya berpengaruh terhadap opini audit BPK. Metode penelitian menggunakan pendekatan kuantitatif dengan jumlah sampel lima kecamatan di Kota Cirebon. Analisis yang digunakan yakni regresi linier berganda menggunakan program SPSS dalam pengolahan data. Hasil dan Penelitian yang dihasilkan dalam penelitian ini menyatakan bahwa sistem pengendalian intern berpengaruh tidak signifikan terhadap opini audit BPK di Kota Cirebon Jawa Barat. Ketidakpatuhan pada peraturan perundang-undangan berpengaruh tidak signifikan terhadap opini audit BPK di Kota Cirebon Jawa Barat. Dari hasil uji residual menunjukkan bahwa koefisien regresi bernilai negatif dan nilai signifikasi lebih besar dari nilai α sehingga dapat disimpulkan bahwa variabel tindak lanjut tidak memoderasi hubungan sistem pengendalian intern. Sistem pengendalian intern secara parsial berpengaruh tidak signifikan terhadap opini audit BPK.
Optimizing Google Ads and Social Media as a Digital Marketing Strategy Integrated in Increasing the Competitiveness of Fashion MSMEs Ikhsan Nendi
Equivalent: Jurnal Ilmiah Sosial Teknik Vol. 8 No. 1 (2026): Equivalent: Jurnal Ilmiah Sosial Teknik
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jequi.v8i1.257

Abstract

Background: Digital transformation demands that fashion MSMEs (Micro, Small, and Medium Enterprises) adopt integrated multi-platform marketing strategies to remain competitive. Despite widespread social media use, many MSMEs struggle to leverage digital tools effectively. Objective: This study aims to develop the Google Ads and Social Media Optimization Framework for Fashion SMEs (GAOF-FS 2.0), providing a strategic tool for MSMEs in Cirebon to optimize their digital marketing efforts and integrate various platforms. Method: The study used a Design Science Research approach involving thirty fashion MSMEs in Cirebon. A mixed-methods methodology was employed, including surveys, in-depth interviews, and focus group discussions to gather insights on current digital marketing practices and challenges. Results: The findings revealed a significant knowledge gap. While 90% of MSMEs are active on social media, more than three-quarters struggle with integrated digital marketing. Fewer than 5% utilize Google Ads, and only a small portion strategically use Facebook Ads or Instagram Ads. The developed framework integrates five core modules: strategic planning, social media integration, Google Ads campaigns, budget management, and performance monitoring. Validation by six experts and fifteen MSME practitioners showed high acceptance, with scores exceeding 85% across all evaluation dimensions. Conclusion: The study introduces an innovative GAPS-S metric to simplify multi-platform analytics for MSMEs. The academic contribution includes a locally context-based adaptive model, while the practical contribution offers an operational toolkit for MSMEs with limited digital literacy. This framework bridges the gap between digital presence and strategic utilization, enhancing competitiveness in the e-commerce ecosystem.
Digital Competency Assessment of Farmer Groups: A Training Needs Analysis for Agricultural Digital Transformation in West Java Ikhsan Nendi; Amelia Amelia
Equivalent: Jurnal Ilmiah Sosial Teknik Vol. 8 No. 3 (2026): Equivalent: Jurnal Ilmiah Sosial Teknik
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jequi.v8i3.374

Abstract

Background: Agriculture 4.0 is reshaping farming worldwide, yet Indonesian farmer groups remain constrained by uneven digital competency. National census data show that 53.16 percent of the 28.19 million farmers in Indonesia still work without modern machinery or digital technology. Objective: This study measures the digital competency level of farmer group members, ranks their priority training needs by domain, and tests the individual factors that shape those needs. Methods: A cross sectional survey covered 210 members of 21 farmer groups in Indramayu, Subang, and Karawang, West Java, drawn by stratified random sampling. The instrument was adapted from DigComp 2.1 and validated by five experts. Analysis was run in SPSS 26 using descriptive statistics, gap analysis, the Training Priority Index, Importance-Performance Analysis, and multiple linear regression after classical assumption testing. Results: Mean current competency reached 56.4 of 100 against a required standard of 80.0, a gap of 23.6 points. The widest gaps were digital agricultural applications (29.4), digital marketing (27.1), and precision farming technology (25.8). Education level (β = 0.412), digital infrastructure access (β = 0.376), and age (β = −0.318) significantly predicted competency and explained 42.8 percent of its variance. Conclusion: Training for farmer groups should be differentiated rather than uniform, pairing foundational digital literacy for older and less educated members with advanced application and marketing modules for younger members who can act as digital champions. Extension agencies can use the Training Priority Index reported here to sequence modules and to schedule training alongside rural connectivity investment.
The Impact of Social Media Marketing Activities on Brand Awareness and Sales Performance of Small and Medium Enterprises: Evidence from Indonesia Ahmad Kamaludin; Ikhsan Nendi
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.363

Abstract

Background: The rapid proliferation of social media platforms has fundamentally transformed the marketing landscape for Small and Medium Enterprises (SMEs) in Indonesia, creating both opportunities and challenges in brand building and revenue generation. Objective: This study examines how five social media marketing activity (SMMA) dimensions (content quality, posting frequency, influencer collaboration, community interaction, and platform selection) shape brand awareness, and how brand awareness converts into sales performance through brand trust. Methods: This study employed a qualitative design. Twenty SME owners and managers were purposively selected across five Indonesian provinces (West Java, DKI Jakarta, East Java, Yogyakarta, and Bali) and five sectors. Semi-structured interviews of 45–90 minutes were conducted over sixteen weeks and triangulated with document analysis of 20 business accounts and five field observations. Transcripts were coded in NVivo 12 Pro using Braun and Clarke’s six-phase reflexive thematic analysis, followed by axial and selective coding and member checking with eight participants. Results: The findings indicate that consistent and targeted social media marketing activities significantly enhance brand visibility, consumer engagement, and sales conversion. Instagram and TikTok emerged as the most impactful platforms, while content quality, posting frequency, and micro-influencer collaboration were the decisive success factors. Brand trust, rather than recognition alone, converted awareness into revenue. Conclusion: This study contributes theoretical and practical insights into the SMMA–brand awareness–sales performance nexus within emerging economy contexts, offering actionable implications for SME owners, policymakers, and digital marketing practitioners in Indonesia.
Local Government Coordination in Flood Mitigation Policy: Insights from Cirebon Hery Nariyah; Darwanto Darwanto; Ikhsan Nendi; Muhammad Asril Maulana; Fitri Maghdalena
Daengku: Journal of Humanities and Social Sciences Innovation Vol. 6 No. 4 (2026)
Publisher : PT Mattawang Mediatama Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35877/454RI.daengku5097

Abstract

Flood mitigation in Indonesian coastal cities depends not only on infrastructure but on how local government institutions coordinate across sectors and administrative levels. Cirebon, a dual river-and-tidal flood-prone city on the north coast of West Java, exemplifies coordination challenges of Indonesia's decentralised disaster governance, where the city, regency, technical agencies, and community actors operate with overlapping mandates. This study examines how local government coordination is structured, practised, and constrained in flood mitigation policy. Data were collected through interviews with 22 key informants from eight institutions, two focus group discussions, field observation, and document analysis, analysed using the Miles and Huberman interactive model with inter-coder reliability verification. Findings show coordination operates through three overlapping mechanisms: formal command-line coordination led by the Regional Disaster Management Agency (BPBD), semi-formal multi-stakeholder forums, and informal digital communication channels. Effectiveness is constrained by fragmented budget authority, the city-regency administrative split, weak SOP enforcement, and limited real-time data sharing, while community-based early warning groups and sustained leadership commitment act as key enablers. The study offers context-specific evidence for strengthening cross-sector flood governance in mid-sized Indonesian coastal cities.
Evaluating Rice Production Cost and Yield Using Integrated Crop Management in Cirebon: A Single Season Randomized Complete Block Trial Chiska Nova Harsela; Ikhsan Nendi
Glosains: Jurnal Sains Global Indonesia Vol. 7 No. 4 (2026): Glosains: Jurnal Sains Global Indonesia
Publisher : Sekolah Tinggi Agama Islam Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59784/glosains.v7i4.839

Abstract

Background: Integrated crop management (ICM) is promoted to raise rice productivity while containing production costs. Cirebon Regency, West Java, is a major rice producing area where smallholder farmers face stagnating yields and rising input prices. Objective: This study evaluated the effect of three levels of ICM implementation on rice grain yield, itemized production cost, and farm profitability under the agroecological conditions of Cirebon. Methods: A randomized complete block design with three treatments (conventional, partially integrated, and fully integrated crop management) and four blocks was carried out on 1.5 ha of coastal alluvial paddy land during the 2023 dry season using the Inpari 32 variety. Yield, agronomic variables, and itemized costs were recorded and analyzed by ANOVA followed by Tukey HSD at the 5 percent level after assumption testing. Results: Fully integrated crop management gave the highest grain yield and the lowest production cost, raising the benefit cost ratio from 1.60 to 2.44 and almost doubling net farm income relative to conventional practice. Partially integrated management was intermediate. Detailed percentage changes are reported in the results section. Conclusion: ICM is agronomically effective and economically attractive for smallholder rice farmers in Cirebon. Practically, the findings give extension services a locally calibrated cost benefit reference for site specific nutrient and water management, and show that the required investment is recovered within one cropping season. Because the trial covered one season at one site, the gains should be confirmed across seasons, varieties, and soil types before wider recommendation.
Algorithmic Accountability Gap: Rethinking Liability Frameworks for Generative AI in Indonesian Civil Law Ikhsan Nendi
Journal of Law and Social Politics Vol. 4 No. 4 (2026): Journal of Law and Social Politics
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jlsp.v4i4.171

Abstract

Background: The rapid diffusion of generative artificial intelligence (AI) into text, image, and decision-support applications has outpaced the doctrinal assumptions of Indonesian civil liability law, which remains anchored to the fault-based tort regime of Article 1365 of the Kitab Undang-Undang Hukum Perdata (KUHPerdata). Objective: This study examines how the probabilistic, opaque, and distributed nature of generative AI strains the elements of actor, fault, causation, and foreseeability that Indonesian tort doctrine requires, and proposes a reform pathway suited to a civil law jurisdiction. Method: A qualitative doctrinal-normative legal research design was used, combining statutory and comparative analysis with a systematic thematic content analysis of forty peer-reviewed sources on algorithmic accountability, AI governance, and responsible AI practice. Results: The analysis shows that existing instruments, including the Consumer Protection Law, the Electronic Information and Transactions Law, and the Personal Data Protection Law, only partially cover generative AI harms, leaving an accountability gap between developers, deployers, and users. A tiered, presumptive liability model, expressed through a proposed Algorithmic Liability Allocation Index, is offered as a transplantable reform mechanism. Conclusion: Indonesian civil law requires a calibrated, risk-tiered liability architecture, supported by a rebuttable presumption of fault, to close the accountability gap created by generative AI without displacing the foundational logic of KUHPerdata.