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Pelatihan Assessment Badan Pendapatan Daerah Kabupaten Berau Djupiansyah Ganie; Muhammad Bayu; Darmono Darmono; Nahwani Fadelan; Sayugo Adi Purwanto; Siti Munawaroh; Hasbiah Hasbiah
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i1.7154

Abstract

The Assessment Training conducted by the Regional Revenue Agency (Bapenda) of Berau Regency is a strategic effort aimed at enhancing the competency of civil servants in objectively and systematically evaluating employee performance. This training was designed to provide participants with a solid understanding of basic assessment concepts, techniques for developing performance indicators, and the practical application of evaluation methods relevant to their respective roles and responsibilities. The training methods included lectures, interactive discussions, and hands-on simulations in assessment design and implementation. The results of the training indicate improved participant understanding of the importance of performance assessment as a basis for managerial decision-making, employee development, and organizational capacity building. This initiative is expected to contribute to the creation of a more professional, transparent, and accountable system for managing regional revenue through improved human resource quality within Bapenda Berau.
Critical Review Journal Opportunities for Artificial Intelligence Development in the Accounting Domain: The Case for Auditing Melia A. Baldwin, Carol E. Brown, & Brad S. Trinkle (2006) Muslimin; Nahwani Fadelan; Wahid Hasyim; Fitriah; Fithiyaturrahmah
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70610/jcpa.1760

Abstract

This critical review aims to analyze the article by Baldwin, Brown, and Trinkle (2006) titled Opportunities for Artificial Intelligence Development in the Accounting Domain: The Case for Auditing. The article discusses the opportunities for developing Artificial Intelligence (AI) in the accounting field, particularly in auditing and assurance processes. The method used in this review is a literature study with a descriptive-analytical approach to the article's content, covering research objectives, methods, main findings, contributions, as well as the strengths and limitations of the article. The review results show that auditing is a very potential field for AI application because it involves analyzing large amounts of data, complex decision-making, professional judgment, and anomaly and fraud detection. The authors of the article emphasize that AI is not intended to replace auditors, but rather serves as a tool to enhance efficiency, effectiveness. and the quality of audits. Although this article has limitations because it is conceptual and not yet supported by empirical evidence, the review provides an important contribution as an initial theoretical foundation for research on AI in auditing. Thus, this article remains relevant to be used as a reference in research on audit analytics, continuous auditing, fraud detection, and the use of AI technology in the accounting profession.
STRATEGI PENGEMBANGAN BUDIDAYA JAGUNG BERBASIS ANALISIS PRODUKTIVITAS DAN RANTAI NILAI DI KECAMATAN TALISAYAN KABUPATEN BERAU Nuri Jauhari; Nahwani Fadelan; Endah Susanti
JURNAL ILMIAH EDUNOMIKA Vol. 10 No. 3 (2026): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v10i3.20651

Abstract

Penelitian ini bertujuan untuk menganalisis strategi pengembangan budidaya jagung berbasis produktivitas dan rantai nilai di Kecamatan Talisayan, Kabupaten Berau. Penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi. Validitas data diperkuat menggunakan triangulasi sumber, sedangkan perumusan strategi pengembangan dilakukan melalui analisis SWOT. Hasil penelitian menunjukkan bahwa produktivitas jagung dipengaruhi oleh kondisi lahan, ketersediaan sarana produksi, pola budidaya, modal usaha, akses penyuluhan dan teknologi, serta infrastruktur pertanian. Kendala utama yang dihadapi petani meliputi keterbatasan modal, belum optimalnya penerapan teknologi budidaya, dan keterbatasan sarana produksi. Analisis rantai nilai menunjukkan bahwa hambatan terjadi pada seluruh tahapan, mulai dari penyediaan input, produksi, pascapanen, distribusi, hingga pemasaran, yang mengakibatkan rendahnya efisiensi rantai nilai dan nilai tambah yang diterima petani. Berdasarkan analisis SWOT, pengembangan budidaya jagung berada pada Kuadran I (Growth Oriented Strategy) dengan koordinat (1,22; 1,12), yang menunjukkan bahwa sektor jagung memiliki kekuatan internal dan peluang eksternal yang besar. Strategi prioritas yang direkomendasikan meliputi penguatan kelembagaan petani, peningkatan akses terhadap sarana produksi dan pembiayaan, pengembangan fasilitas pascapanen, peningkatan kapasitas petani melalui penyuluhan dan adopsi teknologi, penguatan kemitraan pemasaran, serta perbaikan infrastruktur pertanian. Implementasi strategi tersebut diharapkan mampu meningkatkan produktivitas, efisiensi rantai nilai, daya saing komoditas jagung, pendapatan petani, serta mendukung ketahanan pangan daerah di Kabupaten Berau. Kata kunci: Ketahan_Pangan, Budidaya_Jagung, Produktivitas, Rantai_Nilai, SWOT