Garuda - Garba Rujukan Digital

Edukasi Pemasaran Ramah Lingkungan : Mengemas Produk Edufarm Hidroponik Cipayung dengan Nilai Keberlanjutan Vivi Oktari; Zahratun Nupus
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 3 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : AMIK Veteran Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i3.7931

This community service program aims to empower urban farmers at Edufarm Hydroponic Cipayung through sustainable marketing strategies, focusing on the use of eco-friendly packaging and digital platforms. Although the farmers are able to produce fresh and healthy hydroponic vegetables, they still face challenges in packaging and marketing their products attractively amidst increasingly environmentally conscious consumer trends. Through interactive training and direct mentoring, participants were taught to redesign product packaging using more environmentally friendly materials and to develop a curse narrative that can build rapport with consumers. They also learned to market their products digitally through social media and local marketplaces. As a result, participants demonstrated an increased understanding of sustainable marketing, and some successfully increased product prices by 10–20% without reducing buyer interest. This program demonstrates that with the right approach, urban farmers can increase the competitiveness of their products while conveying desired values more effectively. Although the program's implementation was limited by time and technological access, this activity has paved the way for a transformation in local product marketing to become more modern and environmentally responsible. Going forward, this program is expected to encompass more urban farming communities and collaborate with strategic partners, such as digital farming startups, organic certification bodies, and creative industry players in packaging design. Furthermore, it is crucial to integrate consumer education to raise awareness of the importance of consuming sustainable products. This way, the urban farming ecosystem will not only be productive but also contribute to overall sustainable development.

Accountability of Village Fund Allocation in Efforts to Improve Development in Villages in Pandeglang District (Case Study on Cibaliung Village, Cimanggu Village, and Sukasari Village) Roheti; Vivi Oktari
Jurnal Ilmiah Multidisiplin Vol. 4 No. 6 (2025): November: Jurnal Ilmiah Multidisiplin
Publisher : Asosiasi Dosen Muda Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56127/jukim.v4i6.2411

This study aims to analyze the role of accountability in the management of Village Allocation Funds (ADD) for the 2024 fiscal year in three villages in Pandeglang District—Cibaliung, Cimanggu, and Sukasari—in efforts to enhance village development. The study was conducted using a descriptive qualitative approach through interviews, observations, and analysis of official village documents and other supporting data. The findings indicate that the implementation of accountability in the three villages varies in effectiveness, influenced by the capacity of village officials, transparency mechanisms, and community participation. Sukasari Village shows the highest level of accountability due to strong community involvement and the use of digital information media, while Cibaliung Village is categorized as moderate, and Cimanggu Village faces challenges with documentation and limited budget publication. The use of ADD in Cibaliung and Cimanggu Villages is more focused on infrastructure development, while Sukasari Village has directed its budget toward improving public services and community empowerment. The study concludes that accountability is a determining factor in the success of village development. Recommendations are made for village governments to improve the capacity of officials, expand digital budget publication, and encourage community participation as part of social oversight to strengthen village financial governance sustainably.

Leveraging Cloud Computing and Artificial Intelligence Capability to Strengthen Good Governance in Public Organizations: The Mediating Role of Innovation Strategy Vivi Oktari
Jurnal Riset Ekonomi Manajemen (REKOMEN) Vol. 9 No. 1 (2026): REKOMEN (Riset Ekonomi dan Manajemen)
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rekomen.v9i1.3592

This study aims to analyze the influence of Cloud Computing and Artificial Intelligence (AI) Capability on Good Governance in public organizations, as well as to examine the mediating role of Innovation Strategy in these relationships. This quantitative study was conducted among 250 civil servants of the Provincial Goverment of DKI Jakarta, Indonesia. Data were collected using structured questionnaires measuring cloud computing utilization in administrative and technical processes, employees’ AI capabilities, innovation strategy implementation, and good governance practices. The relationships among these variables were analyzed using Structural Equation Modeling (SEM). The results reveal that Cloud Computing has a significant and positive effect on Good Governance, indicating that digital infrastructure enhances transparency, accountability, and administrative efficiency in public service delivery. However, AI Capability does not have a direct impact on governance quality, suggesting that technological sophistication alone is insufficient without strategic and organizational alignment. Furthermore, Innovation Strategy demonstrates a strong positive effect on Good Governance and plays a significant mediating role between both Cloud Computing and AI Capability. This implies that innovation-oriented management serves as a key enabler that transforms technological potential into governance effectiveness. Overall, the findings highlight the critical importance of innovation-driven strategies in realizing the benefits of AI and cloud technologies for public sector transformation. The study contributes to the growing body of research on digital governance by integrating perspectives from the Resource Based View (RBV) and Dynamic Capability Theory, emphasizing that technological adoption must be complemented by strategic innovation and institutional readiness to achieve sustainable governance performance.

Analisis Penerapan Sistem Informasi Manajemen Daerah (SIMDA) Dalam Meningkatkan Kualitas Laporan Keuangan Di Inspektorat Kota Sabang Virginia Deskarani; Vivi Oktari
Indonesian Journal of Economics Management and Accounting Vol. 1 No. 12 (2024): IJEMA - Desember 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Sistem Informasi Manajemen Daerah (SIMDA) merupakan perangkat lunak yang dikembangkan untuk mendukung perencanaan anggaran, pengelolaan keuangan hingga pelaporan keuangan pemerintah daerah secara efisien, transparan, dan akuntabel. Tujuan penelitian ini untuk menganalisis penerapan SIMDA dan dampak penggunaan SIMDA terhadap kualitas laporan keuangan di Inspektorat Kota Sabang. Metode penelitian ini menggunakan pendekatan kualitatif deskriptif. Teknik pengumpulan data dilakukan melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa penerapan SIMDA di Inspektorat Kota Sabang meningkatkan transparansi, akurasi, dan ketepatan waktu tehadap Laporan Keuangan Pemerintah Daerah (LKPD). Laporan keuangan secara konsisten memperoleh predikat opini Wajar Tanpa Pengecualian (WTP) dari Badan Pemeriksa Keuangan (BPK) sejak implementasi SIMDA. Namun, terdapat kendala yang dihadapi seperti keterbatasan infrastruktur teknologi, kompetensi aparatur yang belum merata, dan resistensi terhadap perubahan. Penelitian ini menyimpulkan bahwa SIMDA berkontribusi dalam mendukung tata kelola keuangan pemerintahan, dengan syarat adanya upaya berkelanjutan dalam mengatasi tantangan implementasi

Pengaruh Good Corporate Governance dan Kinerja Keuangan Terhadap Nilai Perusahaan Bank yang Terdaftar pada Bursa Efek Indonesia Periode 2015-2024 Syahrur Rosyid; Vivi Oktari
Journal of Trends Economics and Accounting Research Vol 6 No 2 (2025): December 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v6i2.2465

Abstrak−Penelitian ini bertujuan untuk menguji pengaruh Good Corporate Governance (GCG) dan kinerja keuangan terhadap nilai perusahaan. Penelitian dilaksanakan menggunakan metode time series selama sepuluh tahun, yaitu periode 2015–2024. Populasi penelitian mencakup 48 perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (www.idx.co.id) pada periode 2015-2024. Penentuan sampel dilakukan dengan metode purposive sampling, sehingga diperoleh sampel perusahaan bank BUMN yang memenuhi seluruh kriteria penelitian. Metode penelitian yang digunakan adalah penelitian kuantitatif dengan menggunakan Good Corporate Governance (GCG) dan kinerja keuangan sebagai variabel bebas. Sedangkan untuk variabel terikat, penelitian ini menggunakan nilai perusahaan. Teknik analisis data menggunakan uji asumsi klasik (uji normalitas, uji multikolinieritas, uji autokorelasi, dan uji heterokedastisitas), analisis regresi linier berganda, analisis koefisien determinasi (R2), dan uji hipotesis (uji f dan uji t). Alat analisis penelitian ini adalah SPSS 27 dengan uji analisis berganda. Hasil penelitian menunjukkan bahwa secara simultan maupun parsial variabel Good Corporate Governance (GCG) dan kinerja keuangan berpengaruh signifikan terhadap nilai perusahaan, yang berarti penerapan GCG dan kinerja keuangan yang baik sangat berpengaruh terhadap penilaian publik terhadap perusahaan yang tercermin pada nilai perusahaan.

Analisis Efektivitas dan Efisiensi Penggunaan Dana Desa di Desa Bulakamba Kabupaten Brebes Sachlina Dwike Isdiyanti; Vivi Oktari
QISTINA: Jurnal Multidisiplin Indonesia Vol. 4 No. 2 (2025): December 2025
Publisher : CV. Rayyan Dwi Bharata

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57235/qistina.v4i2.7768

Latar belakang penelitian ini mengacu pada pentingnya tata kelola pemerintah yang baik untuk tercapainya tata kelola pemerintahan yang efektif dan efisien. Pengelolaan dana desa yang efektif dan efisien berdampak langsung pada kualitas pelayanan publik dan kesejahteraan masyarakat. Tujuan dari penelitian ini adalah untuk mengkaji pemerintahan desa dalam kaitannya dengan pengelolaan keuangan dan administrasi Desa Bulakamba. Tujuan lain dari penelitian ini adalah untuk mengetahui tingkat efektivitas dan efisiensi dalam realisasi anggaran dana desa. Metode yang digunakan adalah pendekatan kualitatif dengan teknik pengumpulan data melalui wawancara mendalam, observasi partisipatif, dan diskusi kelompok berfokus. Penelitian ini memperoleh informasi dan sumber data dari kepala desa, aparat pemerintahan desa, dan masyarakat desa. Hasil penelitian menunjukkan bahwa pengelolaan dana desa di desa Bulakamba berjalan cukup baik meskipun masih terdapat beberapa kendala di dalamnya. Pengelolaan keuangan juga menunjukkan tingkat transparansi yang relatif baik, namun masyarakat masih kesulitan memahami laporan keuangan yang diberikan. Selain itu, partisipasi masyarakat dalam pengambilan keputusan masih terbatas, sehingga diberikan rekomendasi untuk meningkatkan pemahaman dan partisipasi masyarakat.

The Effects of System Quality, Information Quality, and Management Support of the E-Performance System on Civil Servant Performance Measurement in Regional Government Organizations Vivi Oktari
Jurnal Akuntansi Vol. 16 No. 2 (2026): Accounting Journal
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/jakuntansi.16.2.73-86

Digital transformation in the public sector has accelerated the implementation of E-Performance systems as a strategic instrument for enhancing the objectivity, transparency, and accountability of civil servant performance measurement. Despite their widespread adoption within regional government institutions, the effectiveness of these systems remains dependent on several critical information system success factors. This study aims to examine the effects of system quality, information quality, and management support on employee performance measurement in Regional Government Organizations (Organisasi Perangkat Daerah/OPD). A quantitative approach with an associative research design was employed. Primary data were collected through questionnaires distributed to 76 civil servants who actively use the E-Performance system and were selected using purposive sampling. The data were analyzed using multiple linear regression with SPSS version 27 following validity, reliability, and classical assumption tests. The findings indicate that system quality has a positive and statistically significant effect on employee performance measurement. In contrast, information quality and management support do not significantly influence employee performance measurement. Furthermore, the simultaneous test reveals that the three independent variables do not collectively have a significant effect on employee performance measurement. The adjusted coefficient of determination (Adjusted R²) is 9.7%, indicating that the majority of the variation in employee performance measurement is explained by factors beyond the proposed research model. These findings suggest that improving the technical quality of the E-Performance system alone is insufficient to enhance employee performance measurement. Greater attention should also be given to organizational and human resource factors to maximize the effectiveness of digital performance management in regional government institutions.

Pendampingan Pengembangan Desa Suro Kabupaten Rejang Lebong sebagai Desa Wisata Berbasis Kearifan Lokal dan Budaya Bali Vivi Oktari; Dedi Anggara
Jurnal Pengabdian Masyarakat Sains dan Teknologi Vol. 5 No. 3 (2026): September: Jurnal Pengabdian Masyarakat Sains dan Teknologi
Publisher : Fakultas Teknik Universitas Cenderawasih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58169/jpmsaintek.v5i3.1196

Suro Village in Rejang Lebong Regency preserves a distinctive Balinese cultural heritage that offers significant potential for the development of a tourism village based on local wisdom. However, these cultural assets have not been fully utilized due to limited community capacity in packaging cultural attractions and promoting them as tourism products. This community service program aimed to assist local residents in developing Suro Village into a sustainable tourism village through a participatory approach. The program consisted of needs assessment, training, technical mentoring, and evaluation involving village officials, traditional leaders, tourism awareness groups, youth, and local MSME actors. The activities resulted in the development of cultural tourism packages, the establishment of a tourism village management structure, and improved community understanding of destination management and digital marketing. Youth participation in promoting the village through social media also increased during the program. These findings indicate that the village's cultural heritage and strong social capital provide a solid foundation for sustainable tourism development. With continued community commitment and stakeholder support, Suro Village has strong potential to become a competitive cultural tourism destination while preserving its local values.

ARTIFICIAL INTELLIGENCE AS A DRIVER OF ACCOUNTABILITY AND TRANSPARENCY IN PUBLIC SECTOR ACCOUNTING: AN EVIDENCE-BASED REVIEW Vivi Oktari
JAT : Journal Of Accounting and Tax Vol. 5 No. 2 (2026): Special Issue
Publisher : Universitas Tulungagung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36563/m1bhnf53

While a growing number of bibliometric and systematic reviews have examined artificial intelligence (AI) in public administration broadly, evidence on how AI specifically drives accountability and transparency within public sector accounting remains fragmented and has not been systematically synthesised. This study presents a systematic literature review examining the role of AI as a driver of accountability and transparency in public sector accounting, addressing a critical gap in the evidence base on how emerging digital technologies reshape public financial governance. Employing a PRISMA-guided methodology, a systematic search was conducted on the Scopus database using Boolean keyword combinations spanning artificial intelligence, public sector, government, accountability, transparency, and financial reporting. From an initial pool of 745 articles covering 2020 to 2026, a rigorous two-stage screening process yielded a final corpus of 127 peer-reviewed articles. The findings reveal a dramatic acceleration in scholarly output peaking at 48 publications in 2025, with Business, Management and Accounting and Social Sciences as dominant subject areas. Four thematic clusters were identified (algorithmic accountability, methodological modelling, digital implementation, and policy governance) anchored by a citation network centred on foundational accountability frameworks. Geographic analysis indicates research concentration in China, the United States, and the United Kingdom, underscoring the underrepresentation of developing economy contexts. The results confirm that AI substantively enhances public sector accountability and transparency through fraud detection, audit automation, and improved financial reporting quality, though effectiveness remains contingent on institutional readiness and governance design. The study recommends establishing dedicated AI accountability frameworks, investing in auditor AI literacy, and developing context-sensitive implementation strategies for emerging economies. Theoretically, this review contributes to the public sector accounting literature by consolidating a fragmented evidence base into four coherent thematic clusters and by explicitly mapping the accountability-transparency mechanism through which AI operates in government financial governance.

Pengaruh Integrasi Informasi Akuntansi, Ketepatan Waktu Informasi, dan Kesiapan Organisasi terhadap Kualitas Pengambilan Keputusan Manajerial pada Organisasi Pemerintah Daerah Vivi Oktari; Sofyan Ashari Nur
Jurnal Ekonomi dan Pembangunan Indonesia Vol. 4 No. 3 (2026): Agustus: Jurnal Ekonomi dan Pembangunan Indonesia
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jepi.v4i3.2597

This study aims to examine the effect of accounting information integration, information timeliness, and organizational readiness on the quality of managerial decision-making in local government organizations. A quantitative approach was employed, with data collected through questionnaires distributed to respondents involved in organizational management and decision-making processes. The data were analyzed using multiple linear regression with partial and simultaneous tests. The results indicate that accounting information integration has a positive and significant effect on the quality of managerial decision-making. Organizational readiness also has a positive and significant effect, while information timeliness does not have a significant effect. Simultaneously, the three variables have a significant effect on the quality of managerial decision-making, with the model explaining 55.8% of the variation in decision quality. These findings indicate that the quality of managerial decision-making in local government organizations is influenced not only by the availability of information, but also by the integration of information and the organization’s readiness to utilize it effectively.

Title

Found 10 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 10 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 10 Documents
Search