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Buletin Poltanesa
Published by Politeknik Pertanian Negeri Samarinda
ISSN : 14120097     EISSN : 26148374     DOI : 10.51967/tanesa.v21i2.326
Core Subject : Science, Education, Agriculture,
Agriculture, Biological Sciences & Forestry Computer Science & IT Education
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
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The Moderating Effect of Corporate Transparency on the Relationship between Audit Quality, Audit Committee, Ownership Structure, and Reporting Quality Rizki Saputra; Umianty Hamzani; Muhammad Fahmi; Syarif 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.v26i1.3366

Abstract

This study aims to analyze the moderating effect of corporate transparency on the relationship between audit quality, audit committee, and ownership structure on the quality of financial reporting in banking companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The research employs a quantitative method with data analysis conducted using SPSS version 25. The results indicate that audit quality and the audit committee have a significant effect on the quality of financial reporting. On the other hand, ownership structure does not have a significant effect on financial reporting quality. Corporate transparency is proven to moderate the influence of audit quality and the audit committee on financial reporting quality; however, transparency does not moderate the influence of ownership structure on financial reporting quality.
User-Centric Waste Management Through Reward-Based Digital Systems Ama Muzni Mahmudi; Teddy Mantoro
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.v26i1.3380

Abstract

The effective management of household and urban waste is a critical challenge in achieving sustainability within the fields of waste management and circular economy practices. Traditional waste sorting systems face inefficiencies due to low user participation, limited accountability, and inadequate transparency in tracking and reporting waste contributions. This research addresses these challenges by introducing a reward-based digital platform that incentivizes users to sort and deposit waste at designated collection points. The platform assigns points based on the type and quantity of waste submitted, tracks contributions, and provides detailed reports to users, fostering transparency and trust. The proposed solution demonstrates potential to increase user engagement, improve waste sorting accuracy, and enhance reporting capabilities, supporting the transition toward sustainable and circular waste management systems.
The Government’s Internal Control System in Realizing Good Governance at the Regional Financial Agency of Pontianak City Wanda Michelia Oktafiani; Khristina Yunita; Haryono Haryono; Rusliyawati Rusliyawati; Juanda Astarani
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.v26i1.3382

Abstract

This study aims to analyze the role of the Government Internal Control System (SPIP) in supporting the implementation of good governance principles at the Pontianak City Regional Financial Agency. The approach used is descriptive qualitative, with inscription collection techniques through interviews, documentation studies, and literature reviews. SPIP is a control system that is carried out comprehensively and continuously by all elements in a government organization, intending to provide adequate assurance of achieving operational effectiveness, reliability of financial reporting, security of state assets, and compliance with laws and regulations. The results of the study indicate that the implementation of SPIP at the Pontianak City Regional Financial Agency refers to Government Regulation 60 of 2008, which consists of five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The five components have been implemented quite well and have contributed to increasing transparency, accountability, and organizational governance effectiveness. However, there are still challenges in its implementation, such as unequal understanding among employees regarding the concept and function of SPIP, and the need to strengthen the role of the Government Internal Supervisory Apparatus (APIP) in supervisory activities. Overall, SPIP has a strategic role in encouraging the realization of good governance within the Pontianak City Regional Finance Agency.
Implementation of the Government Internal Control System in Accounting and Financial Reporting Practices: A Case Study at the Southeast Pontianak Sub-District Office Ria Nursani Putri Kalimantari; Syarbini Ikhsan; Haryono Haryono; Rusliyawati Rusliyawati; Juanda Astarani
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.v26i1.3383

Abstract

In an effort to strengthen good governance, the Government Internal Control System (SPIP) is a strategic instrument to improve accountability, transparency, and efficiency in the public sector. This study aims to explore the implementation of SPIP in the Southeast Pontianak Sub-district Office, identify the challenges faced, and understand the factors that affect its effectiveness. Using a qualitative approach with a case study method, data was collected through in-depth interviews, participant observations, and document analysis. The research informants were selected purposively from the structural ranks and technical staff of the sub-district. The results of the study show that the implementation of SPIP is still administrative and has not been fully integrated in financial management practices and public services. The five elements of SPIP the control environment, risk assessment, control activities, information and communication, and monitoring have not been carried out systematically. The main challenges include low understanding and competence of human resources, lack of leadership commitment, limited supporting infrastructure, weak technical regulations at the sub-district level, and ineffective evaluation mechanisms. Employee perceptions of SPIP also show that there is a gap between policies and practices in the field. In conclusion, the implementation of SPIP at the Southeast Pontianak Sub-district Office is still not optimal and requires comprehensive interventions, including strengthening human resource capacity, improving proactive leadership, and integrating SPIP into a more adaptive and participatory government management system. The results of this study are expected to be the basis for improving SPIP implementation policies at the local level.
Analysis of Internal Control System of Electronic Resident Id Card Production Service (KTP-EL) at Selimbau District Office Rika Carolina; Umiaty Hamzani; 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.v26i1.3384

Abstract

This study aims to provide an overview and empirical evidence regarding the service system for issuing electronic identity cards (e-KTP), particularly within the institutions responsible for issuing them. The study focuses on internal control systems and the principles of public service delivery that influence the e-KTP issuance system. The type of research used is based on primary data, with the population comprising 28 employees of the Selimbau District Office. Secondary data were collected from books, theses, and journals related to the e-KTP issuance system. The methods used include organizational structure analysis, flowcharts, questionnaires, and compliance tests. The results of this study show that the implementation level of the government's internal control system reached 99.1%, and the implementation of public service principles reached 99.4%. Based on the questionnaire assessment criteria, the Selimbau District Office operates very effectively, with highly satisfactory internal control and public service standards. The effectiveness assessment based on the compliance test achieved a score of 100%, indicating a highly effective criterion. This means that employees have properly implemented the policies and procedures established for the e-KTP issuance process. However, there are still some obstacles, such as a complicated e-KTP issuance procedure, inadequate facilities and locations, inaccurate KTP collection times, frequent data/document inconsistencies, lack of specific guidance for the e-KTP issuance process, and the absence of a flowchart.
Implementation of Smart City Program Policy on The Use of Samagov Application in Digital Sub-District of Samarinda Seberang Lisdawati Lisdawati; Enos Paselle; Kus Indarto; Bambang Irawan
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.v26i1.3389

Abstract

This research investigates the implementation of the Smart City program policy through the application of Samagov within the digital sub-district initiative in Samarinda Seberang. The study aims to examine the extent to which the policy has been realized in practice, as well as to identify the supporting and inhibiting factors influencing its effectiveness. Employing a qualitative descriptive approach, the data were collected through in-depth interviews, document analysis, and field observations. The research framework is grounded in George C. Edward III’s policy implementation model, which emphasizes four core variables: communication, resources, disposition of implementers, and bureaucratic structure. The findings reveal that although the application represents a strategic effort in modernizing public service delivery, several significant obstacles remain. These include ineffective communication between stakeholders, lack of clarity in information dissemination, insufficient trained human resources, and a bureaucratic structure that is not yet adaptive to digital transformation. Additionally, the supporting Standard Operating Procedures (SOPs) are still under development, which has led to inconsistencies in service execution. On the other hand, some enabling factors were identified, such as leadership commitment, availability of digital infrastructure, and collaboration with technology providers. The study concludes that a more structured and inclusive implementation strategy is needed, particularly by improving inter-agency coordination, simplifying SOPs, providing regular technical training, and increasing community digital literacy. The establishment of digital service units at the sub-district level is also recommended to ensure service consistency and accessibility. Effective policy implementation in this context is expected to accelerate digital governance practices and contribute to more transparent, efficient, and inclusive public service delivery in line with the Smart City vision.
Feasibility Analysis of FTTH Network Design with Link Budget and Rise Time Budget Methods Maria Ulfah; Andi Sri Irtawaty
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.v26i1.3411

Abstract

This research is about the design of FFTH network with GPON technology in Nirmala Residence housing in Balikpapan. The activities of housing residents who in the future will do a lot of digital services such as triple play (voice, data, video), a reliable internet network is needed. It is necessary to develop a Fiber to The Home (FTTH) network as an ICT facility that has high reliability because it uses fiber optic cable transmission media. In FTTH design it is necessary determining the location of ODC and ODP and feasibility analysis through link power budget calculation, rise time budget. This design uses 1 ODC and 6 ODPs spread across the cluster area. The calculation of the total loss value meets the eligibility standard of <28 dB in both the uplink and downlink directions of 21.957 dB and 22.1556 dB. The results of the link power budget calculation for uplink and downlink are -16,957 dBm dBm and  -17.1556 dBm. The rise time values for upstream and downstream are 0133672 ns and 0.29 ns. The results of this calculation meet the required values so that the network design can be implemented.
Implementation of the E-Kinerja System to Improve Public Service Quality at Bukit Biru Village Robiyandi Robiyandi; Saipul Saipul; Kus Indarto
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.v26i1.3207

Abstract

In response to the growing need for effective governance and public service delivery, this study investigates the implementation of the E-Kinerja system at Bukit Biru Village, Tenggarong District, Kutai Kartanegara Regency. The system was introduced as part of the Regulation of the Minister for Administrative and Bureaucratic Reform of the Republic of Indonesia No. 6/2022, which mandates the use of electronic performance management systems within government institutions. The purpose of this regulation is to improve the efficiency, transparency, and accountability of public servants, thereby enhancing the quality of public services. The E-Kinerja system, designed to manage, monitor, and evaluate employee performance more effectively, is expected to streamline public service delivery and align it with organizational goals. This research employs a qualitative descriptive approach to explore the implementation process and its impact on public service quality in the Bukit Biru Village government office. The study includes interviews with government officials, staff observations, and document analysis of the E-Kinerja system's application. The findings suggest that while the system has shown potential in improving the tracking and evaluation of employee performance, its implementation has faced several challenges. These challenges include limited training opportunities, a lack of thorough understanding among employees regarding the benefits and features of the system, and inconsistent participation in using the E-Kinerja platform. Furthermore, the study reveals that some critical factors support the implementation process, including the leadership's commitment to adopting new technologies, the integration of the system with existing human resource management practices, and the alignment of the system’s objectives with the goals of the public sector. However, despite these positives, the study identifies several barriers that undermine the effectiveness of the system, such as insufficient communication regarding the importance of employee engagement, the complexity of the platform, and technical limitations such as inconsistent internet access. This study highlights the importance of providing continuous training and ensuring that all employees understand the advantages of using the E-Kinerja system for both their individual development and the overall improvement of public services. Additionally, a robust communication strategy is crucial to ensuring employee buy-in and effective implementation. The research concludes by suggesting several policy recommendations aimed at optimizing the E-Kinerja system, such as enhancing staff involvement in the decision-making process, improving access to resources, and reinforcing the commitment to public service quality through better managerial support. This paper contributes to the growing body of literature on public administration and electronic government systems, offering valuable insights into the implementation challenges and opportunities that come with digitizing government performance management. It also provides a case study for other governmental bodies in Indonesia and beyond that aim to implement similar E-Kinerja systems to strengthen public sector governance and improve service delivery.
Evaluation of the Effectiveness of the Kaltim Tuntas Scholarship Program in Samarinda Kresnina; Daryono Daryono; Anwar Alaydrus
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.v26i1.3208

Abstract

This study evaluates the implementation of the “Kalimantan Timur Tuntas” Scholarship Program in Samarinda using William Dunn’s program evaluation framework, which includes six key criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. The research applies a qualitative descriptive approach by collecting data through interviews with stakeholders, direct observations, and analysis of relevant secondary documents. The scholarship program, launched in 2019 and managed by the East Borneo Scholarship Management Agency, aims to provide equitable access to higher education and foster the development of competitive human resources in anticipation of the region’s strategic role as the location of Indonesia's future capital, Nusantara. Findings indicate that the program has made significant progress in expanding educational opportunities, particularly for marginalized groups. However, several systemic challenges persist, including uneven distribution of benefits favoring urban areas, limited adaptability to economic fluctuations (such as inflation), and inadequate mechanisms for real-time feedback and program adjustment. Moreover, discrepancies in administrative execution and gaps in digital infrastructure have hindered accessibility for students in remote and underdeveloped regions. The study underscores the need for more inclusive and adaptive policy designs that account for regional disparities. Recommendations include adopting a dynamic and needs-based allocation model, enhancing inter-agency data integration, increasing transparency in the selection process, and establishing a participatory monitoring and evaluation system. The study concludes that while the program contributes to educational equity in Kalimantan Timur, further improvements are necessary to ensure long-term effectiveness and sustainability in achieving the broader goal of social mobility and human capital development.  
Implementation of Special Village Financial Assistance Policy to Realizing Village Self Reliance in Rapak Lambur Village Hanapi Hanapi; Musmuliadi Musmuliadi; Agustinus Djiu
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.v26i1.3371

Abstract

The village plays a central role in Indonesia's decentralized governance and serves as a strategic unit for achieving equitable and sustainable development. In this context, the Special Village Financial Assistance (BKKD/K) policy was introduced as a mechanism to enhance financial capacity, promote local autonomy, and stimulate grassroots development initiatives. This study explores the implementation of the BKKD/K policy in Rapak Lambur Village, Tenggarong District, Kutai Kartanegara Regency, with the objective of assessing its effectiveness in fostering village self-reliance. Using a qualitative case study approach, data were collected through in-depth interviews, participatory observation, and analysis of official documents. The research highlights that BKKD/K has contributed significantly to infrastructure improvements, economic empowerment programs, and increased village-generated income. However, the implementation process faces several persistent challenges, including limited financial management capacity among village officials, inadequate community participation in planning and monitoring, and weak accountability mechanisms. Findings suggest that while the BKKD/K policy has the potential to reduce dependency on central government transfers, its success depends largely on good governance practices such as transparency, accountability, and participatory decision-making. Moreover, enhancing the managerial skills of village apparatus and promoting civic engagement are critical to ensuring sustainable outcomes. The study underlines the importance of adaptive policy support and technical assistance to overcome institutional constraints and to align village development priorities with community needs. Ultimately, the implementation of BKKD/K in Rapak Lambur demonstrates both the promise and the limitations of fiscal decentralization at the village level, offering practical insights for policymakers and practitioners aiming to strengthen village autonomy and resilience across Indonesia.

Page 48 of 56 | Total Record : 555

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