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All Journal Journal Of Business, Finance, and Economics (JBFE) Indonesian Journal of Multidisciplinary on Social and Technology Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Pustaka Indonesia EDUCARE: Jurnal Pendidikan dan Kesehatan
Rizal Bakti
Universitas Global Jakarta
Humanities Computer Science & IT Dentistry Economics, Econometrics & Finance Education Engineering Health Professions Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Analisis Dilema Etika Dalam Profesi Akuntan Publik (Studi Kasus Pada Kantor Akuntan Publik Heru Satria Rukmana 2022-2024: (Case Study at Public Accounting Firm Heru Satria Rukmana 2022-2024) Wahjuny Djamaa; Annisa Annisa; Rizal Bakti; Heirunissa Heirunissa; Rio Eldianson
Journal Of Business, Finance, and Economics (JBFE) Vol 6 No 2 (2025): Desember : Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v6i2.7658

Abstract

This study aims to analyze the ethical dilemmas faced by public accountants in the implementation of financial statement audits at the Public Accounting Firm Heru Satria Rukmana for the 2022-2024 period. This research uses a descriptive method with a qualitative approach through interviews with three parties, namely public accountants, clients, and audit managers. The results of the study show that public accountants in this office often experience ethical dilemmas in the form of pressure from clients to adjust audit results according to the interests of management. Despite this, the majority of accountants still adhere to the applicable professional code of ethics and auditing standards. Clients rated the auditor as having good integrity and independence, although some clients admitted to having tried to put pressure on the auditor. On the other hand, audit managers have an important role in handling dilemmatic situations and maintaining the implementation of the code of ethics in the office environment. Overall, Public Accounting Firm Heru Satria Rukmana has made efforts to implement professional ethical standards well, although challenges from external pressures are still the main obstacles that need to be anticipated. This research is expected to be a reference for the public accounting profession in facing ethical dilemmas and maintaining professionalism and integrity in the implementation of duties.
Mapping Intercultural Dialogue Networks In Multicultural Schools: A Social Network Analysis Of Teachers, Students, And Community Actors Agustina Tri Wijayanti; Taryatman Taryatman; Zaenal Abidin; Husni Thamrin; Rizal Bakti
JPI: Jurnal Pustaka Indonesia Vol. 6 No. 2 (2026): May-August
Publisher : Yayasan Darussalam Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62159/jpi.v6i2.2122

Abstract

Intercultural dialogue in multicultural schools is sustained by relational ties among teachers, students, school leaders, and community actors, yet its structural configuration remains insufficiently mapped in Indonesian school contexts. This study addresses this gap by applying a hybrid Systematic Literature Review and Social Network Analysis (SLR-SNA) approach to identify central actors, brokers, communities, and structural vulnerabilities in intercultural dialogue networks. Literature was retrieved from Scopus and Google Scholar using database-specific search strings on intercultural dialogue, multicultural schooling, school actors, and network relations. Following PRISMA-compliant screening of publications from 2020 to 2025, 32 articles were retained. Actor-programme relationships were extracted through a predefined codebook and transformed into a two-mode matrix comprising 55 nodes and 161 undirected, unweighted edges. The network was analysed in Gephi 0.10.1 using degree, betweenness, closeness, bridging coefficient, and Louvain modularity. Results: Four communities emerged: Teacher Actors (C0), Student Actors (C1), Community Actors (C2), and School Leadership (C3). School Leadership occupied the most dominant brokerage position, with the School Principal recording the highest degree (17) and betweenness centrality (102.40). Student actors showed the strongest intercommunity connectivity, whereas community actors had high bridging coefficients but low integration, indicating unrealised bridging potential. The network density was 0.109 and modularity reached Q = 0.524, indicating a sparse and fragmented dialogue ecosystem. These findings reveal a leadership-dominated, student-intermediated, and community-marginalised network architecture. Strengthening intercultural dialogue therefore requires institutionalising community participation, distributing student bridging roles, and reducing excessive dependence on school leadership.
Strategi Pengembangan Penerapan Web Checking Dalam Meningkatkan Operasional Penerbangan di PT. Citilink Indonesia Rizal Bakti; Prista Helma Riyadi; Wahjuny Djamaa; Rio Eldianson; Rizkison Rizkison
Indonesian Journal of Multidisciplinary on Social and Technology Vol. 4 No. 3 (2026): Juli - Oktober
Publisher : PT Ilmu Data Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69693/ijmst.v4i3.11833

Abstract

This research aims to analyze internal and external environmental factors, determine the company's strategic position, and formulate alternative business development strategies that are suitable. The analysis methods used include SWOT analysis, IFE-EFE matrix, IE matrix, and QSPM (Quantitative Strategic Planning Matrix) to evaluate the strategic competitiveness of the company. The results show that internal factors such as a strong brand image and corporate parent support are the main strengths, while the low adoption of web check-ins is a weakness. External factors indicate opportunities through the improvement of digital services and threats from competitors as well as cybersecurity risks. The IFE score of 2.72 and EFE of 2.62 places Citilink in quadrant V of the IE matrix, namely the hold and maintain strategy. The main recommended strategy is to improve features and socialization of web check-ins with the highest QSPM score (3.24), accompanied by a strategy to strengthen the digital security system. The implementation of this strategy is expected to improve service efficiency, strengthen a competitive position, and support long-term business growth in the aviation digital market.
Socialization of Good Communication for MSMEs to Increase Revenue and Service Quality: Pengabdian Nova Ch. Mamuaya; Rizal Bakti; Muh. Taufik Iqbal; Eris Nur Dirman; Olivia Tahalele
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5277

Abstract

A fundamental problem hindering the acceleration of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia is the low level of service communication competency, which results in poor customer experience and low sales conversion rates. This community service activity aims to socialize and provide assistance in effective communication strategies to improve service quality and partner operational income. This program is implemented collaboratively by a consortium of academics from four strategic institutions: Manado State University, Jakarta Global University, Fajar University, and Pattimura University. The implementation method uses Participatory Technology Assistance (PTA) which includes persuasive communication workshops, service excellence training, and the implementation of an AI-based communication assistant (ChatGPT) for digital service optimization. The results of the activity show an 88% increase in partner understanding of business communication ethics and a positive correlation with a 15-20% increase in daily turnover in the first month after the intervention. This synergy has succeeded in creating service communication standards that are adaptive to local cultural characteristics in North Sulawesi, Jakarta, Makassar, and Maluku.
The Effects Of Digital Transformation Capability, Innovation Capability, And Academic Excellence On The Institutional Reputation Of Higher Education Institutions Ilmi Noor Rahmad; Feby Arma Putra; Anastasia D'Ornay; Akhmad Ramli; Rizal Bakti; Sabalius Uhai
EDUCARE: Jurnal Pendidikan dan Kesehatan Vol. 4 No. 1 (2026): EDUCARE: Jurnal Pendidikan dan Kesehatan (Desember)
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/jedu.v4i1.139

Abstract

This research aims to investigate the effect of Digital Transformation Capability, Innovation Capability and Academic Excellence on Institutional Reputation of higher education institutions. The research was quantitatively done by survey technique to professors and administrative personnel in higher education institutions in Indonesia. The respondents were selected using the purposive sample technique, which means that the respondents were selected considering the experience and understanding of academic procedures, digital technology usage, innovative activities and institutional quality development. Data were collected with online questionnaires using Google Form. Multiple linear regression was used to analyze the data. The results indicate that Digital Transformation Capability, Innovation Capability and Academic Excellence have positive and significant effect on Institutional Reputation. The results show that the ability to conduct digital transformation, create and implement innovations, and maintain academic quality are essential factors in the formation of positive perceptions of the quality and credibility of higher education institutions by stakeholders. The findings also suggest that higher education institutions should work on technology integration and process transformation, create an innovation ecosystem to generate new value, and improve the quality of teaching and learning, faculty members, research, curriculum, and student achievement in an effort to sustain the improvement of Institutional Reputation.
Co-Authors Agustina Tri Wijayanti Akhmad Ramli Anastasia d'Ornay Annisa Annisa Eris Nur Dirman Feby Arma Putra Heirunissa Heirunissa Husni Thamrin Ilmi Noor Rahmad Muhammad Taufik Iqbal Nova Ch. Mamuaya Olivia Tahalele Prista Helma Riyadi Rio Eldianson Rizkison Rizkison Sabalius Uhai Taryatman Taryatman Wahjuny Djamaa ZAENAL ABIDIN  Rio Eldianson