Najima, Najima
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Sustainable HR Development Strategy on Local Potential in Klaisu Village Jayapura Regency Risamasu, Ferdinand; Srem, Ade Irma A.; Siwa, Siane F.; Wabe, Tiara G.; Rumbiak, Yensawai E.; Najima, Najima
International Journal of Economics Development Research (IJEDR) Vol. 6 No. 2 (2025): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.7181

Abstract

Community-based tourism development in Indonesia, especially in villages that have great natural and cultural potential, still faces challenges in increasing community participation and sustainable management. This study aims to analyse sustainable human resource development strategies in tourism objects in Klaisu Village, Jayapura Regency. This research uses a qualitative approach with a purposive sampling method to select 11 informants who are community leaders of Klaisu Village, who have direct experience in tourism and natural resource management. Data were collected through in-depth interviews, field observations, and documentation analysis. The results showed that although Klaisu Village has great tourism potential, such as agricultural products and natural beauty, community participation in tourism management is still low. Sustainable human resource development through training and community empowerment, as well as collaboration with external parties, are the main keys in overcoming this challenge. In addition, marketing issues, financial issues, and social issues are also inhibiting factors in the management of sustainable tourism destinations. The implication of this research is the need to increase community capacity in tourism management and strengthen cooperation with various parties to realise economic, social and cultural sustainability in Klaisu Village.
The Impact of Blockchain Technology Implementation on Financial Reporting Transparency and Efficiency Hamzah, Muhammad Luthfi; Hamzah, Zulfadli; Najima, Najima
Research in Accounting Journal (RAJ) Vol. 5 No. 1 (2024): RAJ (Research in Accounting Journal)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/raj.v2i2.7642

Abstract

This study examines the impact of blockchain technology on financial reporting, focusing on its effects on transparency, efficiency, and audit quality. The research utilized both qualitative (semi-structured interviews) and quantitative (surveys) methods to gather data from professionals in the field of accounting and finance. The qualitative findings suggest that blockchain enhances transparency and efficiency in financial reporting processes, particularly through its immutable ledger and real-time access to transaction data. Additionally, it was found that blockchain improves audit quality by providing auditors with more reliable and verifiable data. However, the study also identified significant barriers to blockchain adoption, including regulatory uncertainty, high implementation costs, and technical integration challenges. The survey results, based on 100 respondents, confirmed these findings, with 85% agreeing that blockchain improves transparency and 78% believing it enhances efficiency. Despite these benefits, 68% of respondents cited regulatory uncertainty as a key barrier to adoption. This study contributes to the literature on blockchain's role in financial reporting and offers insights into the challenges and opportunities for blockchain implementation in the accounting and auditing fields.