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INDONESIA
JOURNAL SCIENTIFIC OF MANDALIKA (JSM)
ISSN : -     EISSN : 27455955     DOI : -
This journal is a means of scientific publication to develop knowledge and information. This journal specifically contains the results of research carried out in all scientific fields. Apart from publishing research results, this journal also accepts manuscripts from literature reviews and other reports for publication. This journal is published every month since August 2020.
Articles 611 Documents
Analisis Dampak Kebijakan Publik Terhadap Aksesibilitas Layanan Mypertamina di SPBU Kecamatan Kawangkoan Rebecca Christy Mowilos; Ismiati Essing; Yemima Otuluwa
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3532-3540

Abstract

This research analyzes the implementation of fuel service digitization policy through MyPertamina application at Kawangkoan Subdistrict Service Station. Using a qualitative approach and case study method, the research collected data through in-depth interviews of 20 users, 4 gas station managers, and 2 related agency officials, as well as field observations. The findings of the study reveal that this policy has successfully increased transparencyof prices) and reduced queues but faces serious challenges in terms of accessibility. Many users experience difficulties due to low digital literacy, compounded by unstable internet infrastructure and lack of socialization. This research reinforces the digital divide theory and shows the mismatch between policy design and the real conditions of local communities. The implications of the research highlight the importance of a more inclusive policy approach, by recommending: (1) strengthening digital infrastructure, (2) targeted digital literacy programs, and (3) hybrid policy mechanisms that maintain conventional service options. The findings provide an important contribution to the formulation of digital-based public policies in semi-urban areas with similar characteristics
Peran Kampanye Digital Dalam Pemilu: Partai Solidaritas Indonesia Dalam Pemilu Legislatif 2024 Silitonga, Novance
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3631-3641

Abstract

He Indonesian Solidarity Party’s (PSI) expertise in utilizing the growth and development of internet technology through social media platforms in political campaigns in the 2019 and 2024 elections contributed positively to the national vote. The way PSI coveys ideas in digital campaigns gets the attention of the voting public. As a relatively new political party, PSI must use a digital campaign strategy amid limited resources. This research uses descriptive qualitative research methods. The purpose of the research is to explain the emergence of a symptom in a particular case using certain parameters. By using case studies, researchers explore certain cases or phenomena in detail and in depth with a literature study approach through document searches, journal research and observation in various online news media. Furthermore, the researcher will compile rational and measurable arguments so as to answer the question raised in the research. The results shows that PSI has militancy and consistency with progressive ideas such as anti-corruption, anti-tolerance and gender equality and PSI appears to be the first digital political party in Indonesia.
Analisis Penerapan Pernyataan Standar Akuntansi Pemerintahan (PSAP) No. 01 Tentang Laporan Keuangan Desa (Studi pada Desa Awolagading Kecamatan Awangpone Kabupaten Bone) Haryulan Saputri; Ida Farida
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3521-3531

Abstract

This study aims to analyze the application of Government Accounting Standards Statement (PSAP) No. 01 in the preparation of financial statements in Awolagading Village, Awangpone Subdistrict, Bone Regency. The main focus of this research is to evaluate the conformity of village financial reports with the provisions of PSAP No. 01 and identify the challenges faced by the village in the preparation process. The method used was qualitative research with data collection techniques in the form of interviews and documentation. The results showed that Awolagading Village only prepared one of the seven components of the financial report required by PSAP No. 01, namely the Budget Realization Report (LRA). The main obstacles are the limited human resources who are competent in the field of government accounting, the lack of technical training, and the non-optimal use of the village financial system based on the Siskeudes application. Therefore, it is necessary to increase the capacity of village officials through training, technical assistance, and strengthening of financial management systems in order to meet applicable government accounting standards, so that transparency and accountability of village financial management can be better realized.
Analisis Strategi Pengelolaan Keuangan Mesjid Dalam Meningkatkan Kepercayaan Donatur Mesjid Al-Markaz Al-Ma’arif Kab. Bone Asmaul Husna; Ahmad Abdul Mutalib; Abd Rasyid R
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3718-3725

Abstract

This research aims to analyze the financial management strategies of the Al-Markaz Al-Ma'arif Mosque in Bone Regency in enhancing donor trust. With the significant growth of mosques and the Muslim community in Indonesia, financial management of mosques has become crucial to ensure transparency, accountability, and efficiency in the use of funds. This study employs a qualitative method with a field approach, involving interviews and observations of mosque administrators and donors. The findings indicate that the financial management of the mosque is carried out through several funding sources, including donation boxes, voluntary contributions (infak), and productive businesses managed by the mosque administrators. The strategies implemented include managing finances based on the principles of trust, transparency in financial reporting, accountability in fund usage, efficiency and effectiveness, fairness, and compliance with Sharia law. This research finds that donor trust can be enhanced through good management and effective communication between administrators and donors. Additionally, challenges faced in financial management, such as a lack of understanding of accounting among administrators, were also identified. Therefore, this study recommends strategic steps to improve the financial management of the mosque to better empower the community and increase donor trust.
Literature Review of Project Risk Identification in Steel Building Construction Ariyanto, Ismail Nur
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3588-3599

Abstract

The steel construction is one of the vital sectors in the development of modern infrastructure and buildings. However, despite the many advantages that this industry has, steel construction contractors are also faced with a number of challenges that require strategies and innovations to overcome. Risk can be defined as the chance of an adverse event occurring, which is caused by the uncertainty of what will be faced. Construction risk management is the process of identifying, assessing, and controlling potential risks that could affect a construction project. This involves analyzing all aspects of a project and implementing strategies to prevent or minimize the impact of these risks. Here are some steps can take to effectively manage risks in construction projects. Using sources based on the previous research, here will be identifying what types of risk factors are most commonly occurs for steel building construction project. The types of risk that will be discussed here will be divided into three types based on internal risk, external risk, and project risk. Each type of risk includes technical and non-technical risks. Based on the data this study identify that internal risk with technical aspects is the most common type of potential risk occurs on steel building construction project.
Kinerja Pelaksanaan Jaminan Sosial Oleh BPJS Kesehatan di Kota Manado Trifena Julia Kambey; Yoan Barbara Runtunuwu; Mario Randy Lengkong; Kris Tumbel
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3695-3699

Abstract

Public services provided by the Social Security Administering Agency (BPJS) Health sometimes encounter obstacles in providing services to the community with a dividing wall between the service provider and the service recipient in the form of restrictions on the number of people even in the midst of world conditions in general and Indonesia in this case the people of Manado city in particular. This study examines the quality of Public Services at the Manado City Social Security Administering Agency. That the form of service at the Manado City BPJS Health is in the form of a form of service provided to participants. To access services at the Manado City BPJS Health can be done in two ways, namely online and offline. The reliability of the service provided by the city BPJS Health is the ability of employees to provide services at the Manado City BPJS Health. This is also influenced by the quality of human resources owned by the Manado City BPJS Health. The responsiveness of the service at the Manado City BPJS Health is an effort to respond to every problem faced by BPJS customers in accessing services. The service guarantee in BPJS Health can be seen from every information given to the public, whether it is about time or other services, and also BPJS Health City always refers to every policy made by the government in terms of BPJS contributions. Empathy given by BPJS Health Manado City to service users is part of its operational standards
Analisis Ergonomi Desain Mobil Listrik 2KW Bharata Menggunakan Metode Rapid Upper Limb Assesment (RULA) Akhdan Ibrahim; Mokh.Hairul Bahri; Rohimatush Shofiyah; Muhammad Zainur Ridlo; Nurhalim
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3707-3717

Abstract

The development of electric vehicles today is not only focused on energy efficiency, but also on user comfort and safety. The 2kW BHARATA electric car, as one of the innovations of light electric vehicles, is designed to meet the needs of environmentally friendly mobility. However, ergonomic design is an important factor in preventing musculoskeletal disorders (MSDs) that are often experienced by vehicle users. This study aims to evaluate the ergonomic aspects of the driver's cabin design of the 2KW BHARATA electric car using the Rapid Upper Limb Assessment (RULA) method. The main problems in this study include: (1) how to apply the RULA method in analyzing the risk of discomfort or potential injury due to the driver's work posture, and (2) how the effect of variations in the angle and length of the driver's body posture on the level of comfort and risk of injury in the vehicle cabin. The research method used is a descriptive quantitative approach. The cabin design process was carried out using SolidWorks 2017 software, while the ergonomic analysis was carried out through simulation on CATIA V5 software. The simulation subjects were individuals with a height of 170 cm. The data obtained were analyzed to determine the ergonomic risk score based on the indicators in the RULA method. The results of the analysis show that the final RULA score is 4, which is included in the moderate risk category. This score indicates that the driver's working posture still needs adjustment to reduce the potential for musculoskeletal system disorders (MSDs), although it is not yet in the high-risk category. The conclusion of this study shows that the cabin design has met most of the ergonomic principles, but improvements are still needed to improve driver comfort and safety. Further researchers are advised to conduct a more comprehensive ergonomic analysis by considering anthropometric data from various user body sizes so that the vehicle design can be used optimally by users with various body postures.
Pengaruh Komunikasi Internal terhadap Efektivitas Pelayanan Penyuluh Pertanian dan Dampaknya terhadap Produktivitas Kelompok Tani di Kota Tomohon Avent Christy Patiro; Fadly Steven Jefry Rumondor
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3775-3780

Abstract

The importance of the role of internal communication in supporting the effectiveness of extension services and its impact on the productivity of farmer groups, it is necessary to conduct research on the influence of internal communication on the effectiveness of agricultural extension services and its impact on the productivity of farmer groups in Tomohon City. This study aims to analyze the level of effectiveness of internal communication in the Tomohon City Agriculture Service, determine the influence of internal communication on the effectiveness of agricultural extension services, identify the impact of effective extension services on the productivity of farmer groups in Tomohon City. The results of the research analysis are that internal communication in the Tomohon City Agriculture Service is in the fairly good category, Internal communication has a positive and significant influence on the effectiveness of agricultural extension services. The effectiveness of extension services has a significant effect on increasing the productivity of farmer groups. There is a significant indirect influence of internal communication on the productivity of farmer groups through the effectiveness of extension services
Analisis Penerapan Pencatatan Akuntansi Melalui Pendekatan Accrual Basic Ditinjau Dari Perspektif Akuntansi Syariah (Studi Kasus Pada Toko Tura Tas Pasar Sentral Palakka Kab. Bone) Alviana; Ahmad Abdul Mutalib; Fitriani
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3650-3658

Abstract

This study aims to analyze the implementation of accrual basic accounting records at the Tura Tas Store in Palakka Central Market, Bone Regency, and to review its compliance with sharia accounting principles. Good financial records not only provide a clear picture of financial conditions, but also function as a strategic decision-making tool in running a business. This study uses a qualitative method with a field approach, involving interviews and observations of the owner and employees of the Tura Tas Store. The results of the study indicate that the Tura Tas Store has not fully implemented accrual basic records because the financial records carried out only include income, expenses, and receivables. However, these records are still done manually. In accrual basic accounting, recording receivables is an important thing that reflects that income has been obtained even though cash has not been received, and is recognized as an asset. In addition, the Tura Tas Store has not fully implemented sharia accounting principles.
Media-Mediated Political Literacy: Assessing Information Ecosystem Dynamics and Civic Empowerment in Indonesia's 2024 Electoral Context Asep Setiawan; Endang Sulastri; Usni; Miftahul Ulum; Dinar Meidiana; Muhammad Isa Asyrofuddin
Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543 Vol. 6 No. 9 (2025)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia (IP2MI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/10.36312/vol6iss9pp3745-3762

Abstract

This study critically examines the complex relationship between mass media consumption and political literacy in Indonesia as the nation approached its 2024 general election. Employing a qualitative research methodology analysing high-quality secondary data from multiple sources, the study investigates how various media platforms influence citizens' political knowledge, critical thinking skills, and electoral participation readiness. Research findings reveal significant disparities in political literacy across demographic groups, with digital divides reinforcing information asymmetries between urban and rural populations. Social media emerged as a dominant information source for 68% of voters, yet 73% of respondents demonstrated limited ability to identify misinformation. Traditional media retained significant influence among older voters (65+ demographic), while digital platforms dominated youth engagement. The study identified five prevailing patterns of media-influenced political literacy: platform-dependent knowledge variation, algorithmic reinforcement of political polarization, diminished substantive policy discourse, widespread circulation of electoral misinformation, and variable media literacy skills across demographic segments. These dynamics created a fragmented information ecosystem where political literacy was undermined by information overload, partisan media consumption, and digital platform manipulation. The research contributes to media effects theory by proposing a contextually sensitive integrated framework of political literacy development specific to emerging democracies navigating digital transformation. The study recommends coordinated multi-stakeholder approaches to political literacy enhancement, emphasizing critical media consumption skills, platform accountability, and civic education initiatives tailored to Indonesia's unique socio-political context.

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