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INDONESIA
Buletin Poltanesa
ISSN : 14120097     EISSN : 26148374     DOI : 10.51967/tanesa.v21i2.326
Buletin Poltanesa is a collection of research articles, scientific works, and dedication from all academic community in order to integrate information. Buletin Poltanesa provides open publication services for all members of the public, both in all tertiary educational and teacher environments and other research institutions, with the freedom to exchange information that is dedicated to facilitating collaboration between researchers, writers and readers through information exchange. Buletin Poltanesa was introduced and developed in Research Department of Politeknik Pertanian Negeri Samarinda Buletin Poltanesa is published periodically twice a year, in June and December, this bulletin contains the results of research activities, discoveries and ideas in the field all multidisciplinary sciences. Hopefully with the articles in cultivation researchers can share knowledge in order to advance Indonesia, especially East and North Borneo.
Arjuna Subject : Umum - Umum
Articles 555 Documents
Bridging the Gap through Investigation of the Impact of Inclusive Education Practices on Student Integration and Academic Outcomes in Vocational High Schools in Jayapura Jimmi Ari Duri; Halomoan Edy Manurung; Tantry Sitohang Andi Lolo; Magdalena Papuana Biweng
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3295

Abstract

This study aims to bridge the gap in the education system in Vocational High Schools (SMK) in Jayapura City by investigating the impact of inclusive education practices on student integration and academic outcomes. Inclusive education, which emphasizes acceptance of student diversity and differences, plays an important role in improving the quality of education and creating a more equitable environment for all students, including those with special needs. This study uses a quantitative approach with a survey method to collect data from students, teachers, and schools regarding the implementation of inclusive education and its impact on students' social integration and academic achievement. The results show that inclusive education practices have a positive influence in improving social integration among students and can contribute to improving students' academic outcomes in SMK in Jayapura City. These findings provide important insights for education policymakers in their efforts to improve the quality and equity of education at the vocational high school level
Changes in Community Behavior Regarding Cardiovascular Health and Hypertension After Participating in Prolanis Activities Literature Review Dina Rahmah Fajriana; Budi Aji; Joko Mulyanto
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3299

Abstract

The Chronic Disease Prevention and Management Program (Prolanis) has become one of the main strategies in efforts to increase public awareness of cardiovascular health and reduce the prevalence of hypertension. This study aims to present a literature review regarding the impact of the Prolanis program on changing people's behavior regarding cardiovascular health and hypertension management. The literature search method was carried out through various online databases using relevant keywords. The results of literature analysis show that the Prolanis program has consistently proven effective in increasing public knowledge about cardiovascular risk factors, motivating changes in healthy behavior such as balanced eating patterns and increasing physical activity, as well as increasing compliance with treatment and monitoring of hypertension conditions. These findings highlight the important role of the Prolanis program in changing people's behavior towards a healthier lifestyle and better management of hypertension. The implications of the results of this literature include the need for wider development and implementation of the Prolanis program as well as ongoing evaluation to ensure its sustainability and effectiveness in overcoming cardiovascular health problems and hypertension at the community level.Systematic review research is a way in the research process to find the best results from previous research to search for literature systematically and then analyze and conclude using the data prism method flow from the results of literature data analysis to answer problems effectively and significantly. The data that has been collected from this data collection method is then processed and combined to obtain related explanationsThe impact of the Healthy Elderly Program (Prolanis) on changes in community behavior in relation to cardiovascular health and controlling hypertension.
Analysis of Village Fund Management in Village Development Efforts in Giri Mukti Village, Penajam District, Penajam Paser Utara Regency Camelia Verahastuti; Zilfana; Dimas Chandra Surya Bimantara
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3304

Abstract

Analysis of Village Fund Management in Village Development Efforts in Giri Mukti Village, Penajam District, North Penajam Paser Regency under the guidance of Mrs. Camelia Verahastuti as Supervisor I and Mrs. Zilfana as Supervisor II. The government hopes that the allocation of village funds can enhance rural development and welfare by improving public services, advancing the economy, and reducing disparities between villages. However, the potential for errors in village fund management must be guarded against from planning to reporting. Therefore, the implementation of transparency, accountability, and community participation in financial management and governance performance of the village is crucial. Based on the background and problem formulation outlined, the objective of this study is to investigate and analyze how the management of village funds can enhance rural development in Giri Mukti Village, Penajam District, Penajam Paser Utara Regency. This research utilizes a qualitative descriptive-comparative approach, involving the comparison of field facts with the provisions in the Ministry of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management. Researchers employ observation, interviews, and documentation as data collection instruments. The analysis is conducted qualitatively by presenting data and drawing conclusions. The research findings indicate that Giri Mukti Village has adhered to the principles of transparency, accountability, participation, orderliness, and discipline in managing the use of village funds, while also considering all stages of village financial management, namely planning, implementation, bookkeeping, reporting, and accountability.
Determinants of Transfer Pricing in Energy Sector Companies with Managerial Ownership as a Moderation Auro Osti Berliana Hutabarat; Nella Yantiana; Muhammad Fahmi; Nina Febriana Dosinta; Syarif M Helmi
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3305

Abstract

The purpose of this research is to analyze the effect of leverage and profitability on transfer pricing with manajerial ownership as the moderating variable. The population in this research were energy sector companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sampling method used was purposive sampling, the overall sample used in this study was 175 annual financial report from 35 companies. The findings reveal profitability do not have a significant effect on transfer pricing, leverage and manajerial ownership  have a significant effect on transfer pricing, but manajerial ownership can not significantly moderate the relationship between profitability and transfer pricing  
A Digital-Based Information System to Enhance Public Service Delivery in Samsat Services across Two Indonesian Provinces Adelia Ramadani; Alyah Lestari Suherman; Nur Ilman
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3307

Abstract

Samsat's digital transformation has greatly improved public service delivery in Indonesia, especially in South Sumatra and East Java.  Using a mixed-method approach that combines quantitative surveys and qualitative interviews, this study evaluates the effects of digitalization on administrative efficiency and user happiness.  Public trust in government agencies has increased, accessibility has improved, and service time has significantly decreased, according to the findings.    Persistent difficulties were found, nevertheless, such as poor rural infrastructure, low digital literacy, and problems synchronizing data among agencies.    In order to address these issues, this study suggests methods such as improving computer literacy initiatives, encouraging increased interagency cooperation, and designing user interfaces that are more inclusive. The research provides practical insights for optimizing digital public services, particularly in developing countries, and enriches the broader discourse on e-government implementation. The novelty of this study lies in its comparative analysis between two regional platforms, offering a comprehensive view of how administrative, technological, and socio-demographic factors influence digital service outcomes. The results contribute to informing policy strategies aimed at building more resilient, inclusive, and efficient public service systems in diverse governance contexts.
The Effect of Good Corporate Governance on The Value of IDX 30 Companies Listed on The Indonesia Stock Exchange Nida Awvada; Vitriyan Espa; Muhammad Fahmi; Syarif M Helmi; Nina Febriana Dosinta
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3310

Abstract

This study aims to examine the influence of Good Corporate Governance (GCG) on firm value in companies listed in the IDX30 index on the Indonesia Stock Exchange. The background of this research stems from the growing importance of GCG implementation, particularly after the 1997 Asian financial crisis, where internal issues such as weak institutional supervision and poor investment decisions were identified. The study adopts a quantitative approach, utilizing secondary data from annual reports and financial statements of IDX30 companies. Analytical methods include classical assumption tests and multiple regression analysis to determine the effect of GCG variables such as board of commissioners, independent commissioners, audit committee, and institutional ownership on firm value. The results show that GCG practices significantly affect firm value. This finding reinforces the notion that good governance practices enhance transparency, accountability, and stakeholder trust, which are critical in boosting the company's market performance and attractiveness to investors.
Analysis of the Influence of Third Party Funds, Capital Adequacy, and Credit Distribution on Banking Profitability with Operational Efficiency as a Moderating Variable Sabri; Muhammad Fahmi; Rudi Kurniawan; Sari Rusmita; Vitriyan Espa
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3311

Abstract

This study aims to analyze the effect of Third Party Funds (TPF), Capital Adequacy, and Credit Distribution on banking profitability, with Operational Efficiency as a moderating variable. This study uses a quantitative approach with secondary data from the financial statements of Regional Development Banks (BPD) during the period 2021–2023, namely the post-COVID-19 pandemic period. Data processing was carried out using the SPSS version 25 application. The results of the study showed that TPF did not have a significant effect on profitability, indicating that the amount of funds collected was not necessarily accompanied by the effectiveness of their utilization. On the other hand, Capital Adequacy and Credit Distribution were proven to have a significant effect on bank profitability. Operational Efficiency acts as a moderating variable that strengthens the relationship between Capital Adequacy and profitability, but is unable to moderate the effect of TPF or Credit Distribution. This finding supports the Signaling Theory, which states that capital adequacy and operational efficiency can be positive signals for bank performance, especially in the context of post-pandemic economic recovery.
Data Quality Risk Management in the Data Quality Issue Management System at Private Banking Using the OCTAVE Allegro Approach Puspa Riri Agustiana; Wilson; Jarot S. Suroso
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3312

Abstract

The success of a private bank is significantly dependent on managing the data quality efficiently so that the operations can run effectively, ensure compliance with regulations, and make its customers happy. Having poor data quality can also result in some pretty major monetary losses, operational inefficiencies, or damage to your reputation. This paper explores the application of the OCTAVE Allegro approach within a Supply Chain Data Quality Issue Management System, to deal with these challenges. The use of an information security risk assessment tool such as OCTAVE Allegro enforces a structured method to gather, analyze, and prioritize data quality risks. It details the benefits of its approach — greater risk comprehension, more effective mitigation strategies, and adherence to industry norms. Using this framework, banks can improve decision-making, enforce data governance policies as well as prevent more serious and costlier data-related errors. Implementation challenges such as how to make OCTAVE Allegro applicable to external requirements, and organizational resistance are explored, and this leads to an evaluation of the proposed strategies. In the end, this paper shows that the implementation of OCTAVE Allegro effectively helps private banks construct a safe and trustworthy data ecosystem. The approach enhances how the process supports improved data quality risk management and ultimately success in a growingly data-centered sector.
Prohibition of Marriage Within Villages in a Review of Customary and Islamic Law Ahmad Faisal
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3314

Abstract

In Islam, the term mahram means a person who is forbidden to marry. Although Islam has determined it, in jorong Bandar Mas nagari Cubadak Pasaman district, there is a tradition of prohibiting marriage relations for reasons outside the provisions of shara', namely, a man is prohibited from marrying a woman who is still in the same village with the man. Therefore, the author is interested in conducting research with the type of qualitative research that aims to understand the prohibition of marriage in one village. The results showed that one village marriage in the version of the Bandar Mas jorong community is a pantang marriage. Kawin pantang in Minangkabau custom can be understood as a marriage that is prohibited by custom or a marriage that cannot be carried out or held based on the values agreed upon in custom. In Islamic law, women who cannot be married are called mahrams. Linguistically, the term mahram comes from the word haram, which means forbidden or not allowed. The prohibition of marriage in the same village is not known in Islam. Regarding the prohibition of marriage in the same village, a common ground can be found between the two. Customary law can be considered to strengthen Islamic law. Marriage with someone other than a relative will strengthen the offspring, as reported by the Companions and the opinion of Imam Ghazali.
Accountability and Transparency of Village Governance in the Management of the Village Revenue and Expenditure Budget Wulandari Wulandari; Muhammad Fahmi; Syarif M Helmi; Nina Febriana Dosinta
Poltanesa Vol 26 No 1 (2025): June 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i1.3318

Abstract

This study aims to examine the accountability and transparency of the Village Government in managing the Village Budget (APBDes) in Jongkong Kanan Village, Jongkong Sub-district, Kapuas Hulu Regency. This research employs a descriptive qualitative method with a case study approach. Data collection methods used in this study include interviews, observations, and documentation, categorized into two sources: primary and secondary data. The results of this study indicate that the accountability and transparency of the Jongkong Kanan Village Government in managing the APBDes have been implemented in accordance with the Ministry of Home Affairs Regulation (PERMENDAGRI) No. 20 of 2018. From the planning, implementation, administration, reporting, to accountability stages, all have been carried out properly. The application of the accountability principle is demonstrated through community involvement in deliberations related to the management of the APBDes. Meanwhile, the transparency principle is applied by providing information through the village website regarding infrastructure improvement and development processes, as well as through the installation of APBDes billboards in front of the village office. However, there are still several obstacles faced by the Jongkong Kanan Village Government, such as the lack of public interest in participating in village deliberations and challenges in the accountability reporting process, including delays in the return of financial accountability reports (SPJ) and frequently changing regulations.