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<![CDATA[Etika dan Penyelenggaraan Pelayanan Publik ( Analisis Literasi Etika dan Penyelenggaraan Pelayanan Publik ) ]]>
<![CDATA[Nimas Arum P.S]]>;
<![CDATA[Jamilatus Sarifah]]>;
<![CDATA[Daffa Fawaz Musafa]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i2.392
<![CDATA[Public service is all a series of activities in the framework of fulfilling basic needs in accordance with the basic rights of every citizen and resident over goods, services and or administrative services that have been provided by service providers related to the public interest. The community as customers have needs and expectations for the performance of professional public service providers. The task of the Central Government and Regional Governments is to provide public services that are able to satisfy their people. The implementation of decentralization and regional autonomy policies in Indonesia has resulted in local governments having the responsibility and authority to determine minimum service standards. The fundamental problem in the process of public service in Indonesia is about ethics. The absence of universal standards regarding norms or ethics and sanctions that regulate specifically for violations committed by officials in public services.]]>
<![CDATA[Pengaruh Karakteristik Usaha Dan Wirausaha Terhadap Kinerja UMKM Industri Pengolahan Perikanan Di Provinsi Sulawesi Selatan ]]>
<![CDATA[Dian Sudiantini]]>;
<![CDATA[Haikal Azam Masyari]]>;
<![CDATA[Hanum Najmi Hawa]]>;
<![CDATA[Khomarudin Jein]]>;
<![CDATA[Idza Ardhi Wa’afin]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i2.394
<![CDATA[Research on the influence of business and entrepreneurial characteristics on the general performance of the fisheries processing industry is more specifically reviewed and also researched from an area in Sulawesi, more precisely South Sulawesi Indonesia's large capture fisheries potential can be used as an opportunity to build a fish processing industry, especially in South Sulawesi Province which has a spatial structure policy that supports the fisheries subsector as a superior subsector. Based on the SWOT analysis, strategies that can be applied to encourage the development of the fish processing industry in South Sulawesi Province include strengthening integrated fish processing groups, utilizing and maintaining available catch handling facilities, developing market reach, facilitating administrative access to the establishment of fish processing industries, and increasing the competitiveness of production volumes of fishermen's catches in South Sulawesi Province.South Sulawesi has a specificity in superior products and the quality of human resources, so the policies implemented in the national are not necessarily suitable for South Sulawesi. An appropriate and comprehensive strategy for the development of MSME iin the fisheries processing industry in order to improve their performance in South Sulawesi Province needs to be determined using a way that is in accordance with realistic circumstances and can be applied in reality.]]>
<![CDATA[Pengaruh Intensitas Aset Tetap dan Likuiditas Terhadap Penghindaran Pajak pada Perusahaan Manufaktur ]]>
<![CDATA[Naomi Jay Tazshiro]]>;
<![CDATA[Ayunda Firzha Ekawati Kohongia]]>;
<![CDATA[Olifia Mardiana]]>;
<![CDATA[Agunstine Dwianika]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i2.403
<![CDATA[This research aims to clarify the description of an object to be researched, this type of quantitative research will determine the relationship between the variables being researched will be significant and produce conclusions with the aim of testing the hypothesis that has been set. The data source used in this study uses secondary data and data collection in this study is taken from the company's financial statements. The population used in this research is manufacturing companies in the goods & consumption industry sector and miscellaneous industries listed on the Indonesia Stock Exchange in 2017-2021, and the data sample is 75. From the data obtained, processed with Microsoft Excel and SPSS 29 software. The sampling technique in this study was carried out using purposive sampling method. The analysis method used in this research is multiple linear analysis method. The results of this study indicate that fixed asset intensity and liquidity have a significant effect on tax avoidance. This research is important for decision makers such as tax managers in ensuring that corporate tax planning goes well, as well as for the Directorate General of Taxes in implementing the best strategy to get tax revenue problems in Indonesia]]>
<![CDATA[Pengaruh Kualitas dalam Fitur Produk di Bank Syariah Indonesia (BSI) Terhadap Kepuasan Mahasiswa UIN SMH Banten ]]>
<![CDATA[Malda Komala]]>;
<![CDATA[Melianah Anggreani]]>;
<![CDATA[Nurbaeti Nurbaeti]]>;
<![CDATA[Henny Saraswati]]>;
<![CDATA[Wahyu Hidayat]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i2.422
<![CDATA[The purpose of this study was to determine the effect of the product quality characteristics of Bank BSI on student satisfaction at UIN SMH Banten. This study uses a quantitative approach and survey techniques. A total of 33 students from UIN SMH Banten received the question sheets. The analysis of the collected data was carried out using descriptive and inferential statistical methods. Product Features Bank Syariah Indonesia's digital product, BSI Mobile aims to facilitate customer transactions and provide information to customers through the features offered. The second most important factor is feature development because product features are undeniable product benefits and characteristics that customers can directly use. Simple linear regression tests, t-tests (individually), F-tests, and validity tests were used to demonstrate and analyze. These results indicate that since the corrected elemental overall correlation is greater than 0.3, the product characteristics related to student satisfaction have been accepted as valid. The BSI Mobile-Product Mark is known to have a significance value (Sig.) of 0.000, which indicates that the significance value of the BSI Mobile-Product Brand is less than 0.05 (= 5%). Therefore, this shows that H0 will be rejected and H2 will be accepted. The main result of this study is that there is a significant relationship between student satisfaction at UIN SMH Banten with product features of BSI Mobile.]]>
<![CDATA[Pengaruh Peran Digitalisasi Dan Service Excellent Terhadap Optimalisasi Program Kawasan Lingkungan Sadar Akan Administrasi Kependudukan (KALIMASADA) Di Kelurahan Dukuh Sutorejo Kota Surabaya ]]>
<![CDATA[M. Khoirur Rifqi]]>;
<![CDATA[Maharani Ikaningtiyas]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i1.431
<![CDATA[This study aims to determine the effect of digitalization and excellent service on the optimization of the Population Administration Awareness Environmental Area (KALIMASADA) program in Dukuh Sutorejo Village. This study used a survey method by distributing questionnaires and questionnaires with a sample of Dukuh Sutorejo Village residents who entered Kalimasada data (residents whose population administration was incomplete) aged 18-64 years. The number of samples in the study was obtained by multiplying the number of variable indicators used by the minimum number, namely 5. The sampling technique was carried out using the Accidental Sampling technique, namely a sampling technique based on chance, that is, anyone who accidentally meets a researcher can be used as a sample if seen by others. that happen to be encountered is suitable as a data source. The data used in this research is primary data by distributing questionnaires. The results of this study indicate that digitalization and excellent service partially and simultaneously have a positive effect on optimizing the Population Administration Awareness Environmental Area (KALIMASADA) program in Dukuh Sutorejo Village.]]>
<![CDATA[Peranan Sistem Pengamanan File Dan Cyber Security Terhadap Obyek Vital Pada PT Bank Central Asia (BCA) ]]>
<![CDATA[Edy Soesanto]]>;
<![CDATA[Nova Astia Ningsih]]>;
<![CDATA[Muhammad Ilham Faturrahman]]>;
<![CDATA[Lili Khoerunisa]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i2.454
<![CDATA[Along with the rapid development of information technology, customer interaction with BCA digitally has also increased. This is followed by the risk of technology crime, so BCA continues to improve its information technology security system. The development of BCA's data security system is carried out with the aim of protecting data security and ensuring information technology systems are always ready to serve customer transactions, including preventing and anticipating cybercrimes and potential fraud. National vital objects have an important role in the life of the nation and state, both in terms of economic, political, social, cultural, defense, and security aspects. National vital objects also have a quite strategic role in national development. Data Loss Prevention (DLP) is a data security strategy implemented by BCA on an ongoing basis to increase the security of important electronic information from information theft or access by unauthorized parties. To ensure security in accessing BCA's internal applications that are connected to the internet, BCA applies additional security in the form of two-factor authentication to ensure access to the application is carried out by the right person. BCA has also used a data classification solution to ensure that every piece of data in the company is classified according to the level of data confidentiality.]]>
<![CDATA[Kebijakan Penanggulangan Stunting Di Indonesia ]]>
<![CDATA[Erika Nur Khasanah]]>;
<![CDATA[Dini Gandini Purbaningrum]]>;
<![CDATA[Citra Andita]]>;
<![CDATA[Dwi Ayu Setiani]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i2.482
<![CDATA[Indonesia is a country with a stunting prevalence that can still be categorized as high with a prevalence rate of 24.4%. Various efforts have been made by the government to be able to overcome the stunting problem that occurs through various policies and regulations as well as through national strategies and interventions. This paper aims to explain the national policies and regulations and strategies used on tackling stunting in Indonesia. The method used in this research is a literature study method where the technique is through library data collection, reading and taking notes, and managing research materials. Indonesia already has a number of national policies and strategies on stunting that are realized in the form of interventions both specific and sensitive. Specific interventions are carried out by the Health sector by focusing on priority goals and important goals, while sensitive interventions are carried out by sectors outside Health where they are carried out to increase access to nutritious food; increase awareness, commitment, and nutrition parenting practices of mothers and children; improve access and quality of nutritional and health services; and improve the provision of clean water and sanitation facilities. Policies and regulations that exist at the central level, must also be followed by follow-up in the regions to the village level and involve not only the health sector but also other related sectors.]]>
<![CDATA[The Impact of Financial Literacy on Overconvidence and Investment Decision ]]>
<![CDATA[Nur Hidayah]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i2.499
<![CDATA[Overconfidence and Investment Decision are very important instruments for individuals, especially investors in the capital market. Overconfidence is the first step if an individual wants to invest, because every investment instrument carries risks. If they have a confident attitude, they will dare to take risks. Investment decisions are very important in investment instruments. Individuals must be able to analyze portfolios by properly weighing risk and return. Overtrust and investment decisions must be determined by financial literacy, because if financial literacy is low, investors can become entangled in illegal investments. The purpose of this study is to empirically prove the effect of financial literacy on overconfidence and investment decisions. The sampling technique in this study used purposive sampling. Test the quality of the data used, namely test the validity and reliability test, test the model and test the hypothesis using multiple linear regression analysis. The results showed that the financial literacy variable had a positive and significant effect on overconfidence and investment decisions]]>
<![CDATA[Analisis Pengaruh Sektor Pertanian Terhadap Perekonomian di Provinsi Medan ]]>
<![CDATA[Elsa Dameria Naibaho]]>;
<![CDATA[Darwin Damanik]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 2 (2023): Juni : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i2.516
<![CDATA[This study aims to analyze the influence of the agricultural sector on the economy in Medan Province. The agricultural sector plays a vital role in the economy of a region, particularly in agrarian areas like Medan Province. The data used in this study are secondary data obtained from relevant institutions and statistical agencies. The research method employed is linear regression analysis, using the dependent variable of economic growth in Medan Province and the independent variable of agricultural sector production value. The results of the analysis indicate a positive relationship between the agricultural sector and economic growth in Medan Province. The regression results show that the production value of the agricultural sector contributes significantly to economic growth in the region. This indicates that the development of the agricultural sector has a positive impact on the economy of Medan Province. The study also identifies other factors that can influence the relationship between the agricultural sector and the economy, such as climate factors, government policies, and market factors. The findings of this research can serve as a basis for relevant stakeholders, both the government and industry players, in formulating policies and development strategies for the agricultural sector to enhance economic growth in Medan Province.]]>
<![CDATA[Analisis Penggunaan Aplikasi Kasir Pada Pelaku UMKM Kecamatan Tampan Kota Pekanbaru Riau ]]>
<![CDATA[Wina Monalisa]]>;
<![CDATA[Budi Prabowo]]>
<![CDATA[ Jurnal Akuntan Publik Vol. 1 No. 1 (2023): Maret : Jurnal Akuntan Publik ]]>
Publisher : <![CDATA[Lembaga Pengembangan Kinerja Dosen ]]>
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DOI: 10.59581/jap-widyakarya.v1i1.619
<![CDATA[In the era of the development of science and technology and the high level of competition in the business world is a challenge that must be faced by all parties, especially in Micro, Small and medium enterprises (MSMEs). Tampan District is one of the sub-districts in Pekanbaru City, Riau Province which is located about 10 kilometers from the center of Pekanbaru City. Many micro, small and medium enterprises (MSMEs) in Tampan, Pekanbaru have adopted technology such as the implementation of a digital cashier system to assist in managing sales transactions. The purpose of this study is to find out what digital cashier applications are predominantly used by MSME players and how influential they are for optimizing financial records. MSME players and how influential it is for optimizing financial records. The method used in this study is a qualitative method, with observational data collection techniques on MSMEs in Handsome District, Pekanbaru.]]>
