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Contact Name
Royyan Hafizi
Contact Email
royyanhafizi18@gmail.com
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+6285960430213
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royyanhafizi18@gmail.com
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Jl. Candi Pawon No.7, Getap Barat, Kel. Cakranegara Selatan Baru, Kec. Cakranegara, , Mataram, Provinsi Nusa Tenggara Barat
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INDONESIA
Jurnal Ar Ro'is Mandalika (Armada)
ISSN : 27748499     EISSN : 27748499     DOI : 10.59613
Core Subject : Religion, Education,
Jurnal ini merupakan sarana publikasi ilmiah untuk menyebar luaskan informasi khususnya hasil penelitian dibidang Agama dan sosial Humaniora. Selain mepublikasi hasil penelitian, jurnal ini juga menerima manuskrip hasil kajian pustaka dan laporan lainnya untuk dipublikasikan.
Articles 237 Documents
Legal Protection for Search and Rescue Officers (Civil Servants) in the Implementation of Search and Rescue Operations Fajrin, Hakim; Sulastri , Lusia
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Search and Rescue (SAR) officers who serve as Civil Servants (ASN) play a strategic role in saving human lives during rescue operations. However, this responsibility exposes them to high occupational risks, including severe injury and death, which necessitates strong and comprehensive legal protection. This study aims to analyze the legal protection framework for SAR personnel within Indonesia’s national regulations and identify challenges in its implementation. Using a normative juridical approach, the research examines Law Number 29 of 2014 concerning Search and Rescue, the Head of BASARNAS Regulation Number 1 of 2025, and several empirical cases highlighting the limited legal safeguards for rescuers. The findings indicate that, despite existing regulations on liability and compensation mechanisms, implementation remains suboptimal due to overlapping policies, weak inter-agency coordination, and limited compensation funding. Comparative analysis with international standards further reveals that legal protection for rescuers must include occupational safety, fair compensation rights, and legal certainty for the families of victims. Therefore, a more assertive and responsive legal policy framework is required to ensure justice, legal certainty, and proper recognition for ASN officers serving at the humanitarian front line.
Decarbonization of Isolated Power Systems through the Use of PV, BESS, and Hydrogen Andrian, Ricky Cahya; Habibi, Muhamad
Jurnal Ar Ro'is Mandalika (Armada) Vol. 5 No. 3 (2025): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v5i3.5700

Abstract

The isolated electrical system on Gili Ketapang Island, East Java, which is entirely dependent on a diesel power plant (Installed Capacity: 2x525 kW), faces four pressing issues: (1) High Production Cost (BPP) due to 100% dependence on imported fuel oil (BBM), (2) Risk of power deficit and N-1 failure after adding 144 kVA customers, (3) Significant CO2 emissions, and (4) Extreme fuel supply logistics risk, involving five manual stages and prone to marine pollution. This case study aims to design a phased dedieselization strategy to transform the Gili Ketapang PLTD into a 100% green, reliable, and zero-emission energy system. The proposed solution is the implementation of a PV-BESS -Hydrogen hybrid system through three stages: Stage 1: 170 kW/800 kWh Battery Energy Storage System (BESS) for peak shaving and efficiency optimization; Stage 2: Integration of Hydrogen Fuel Cells to substitute fuel and verify safe H2 logistics; and Stage 3: Full integration of PV-BESS-Hydrogen to completely eliminate fuel. The urgent recommendation is to accelerate the installation of BESS to immediately address the potential power deficit of 88 kW (night peak load of 558 kW) and optimize the operation of existing engines, making it a green mini-grid model that is ready for replication.
Analysis of the Effectiveness of Environmental Waste Management in Dawi Dawi Village Ningsih, Wirdha; Susanti, Yayu
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5701

Abstract

This study examines the effectiveness of waste management at the Dawi-Dawi Village Landfill in Pomalaa District, Southeast Sulawesi, focusing on the challenges and potential improvements in the current system. Waste management in Indonesia faces significant issues, including rapid population growth, urbanization, and ineffective waste disposal methods, particularly open dumping. The Dawi-Dawi Village Landfill, serving a population of 9,816, faces challenges such as insufficient modern technology, poor waste sorting, and low community participation. The study utilized a qualitative descriptive approach with a case study design, collecting data through observations, interviews, and surveys from local residents, waste management workers, and community leaders. The findings indicate that waste management is ineffective, with key issues in officer knowledge, waste sorting, and poor community engagement. Inadequate funding and outdated infrastructure further exacerbate these problems. However, the role of waste collectors in sorting recyclables and the local government’s recognition of infrastructure improvements offer some support. Recommendations include increasing waste collection frequency, implementing source-based sorting, establishing composting and recycling facilities, and transitioning to a sanitary landfill system. Additionally, training for landfill workers and stronger community involvement in waste management programs are crucial for enhancing sustainability. This research highlights the need for comprehensive improvements to waste management practices in Dawi-Dawi Village to achieve more effective and environmentally friendly solutions.
Personnel Administration Management Strategy of the Fire and Rescue Department of Yogyakarta City Nurjanah, Nurjanah; Sulistyowati, Eny
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5094

Abstract

This study examines the personnel administration management strategies within the Fire and Rescue Department of Yogyakarta City. The research focuses on identifying the practices, challenges, and improvements in managing human resources, particularly within a public service organization such as the fire and rescue department. By using a qualitative approach, this study analyzes the organizational structure, recruitment processes, training programs, and employee performance evaluation systems implemented by the department. Additionally, it explores the integration of technology and communication systems in enhancing administrative efficiency. The findings reveal that while there are notable efforts to optimize human resource management, challenges such as limited budget allocations, the need for more advanced training programs, and the adoption of more modern management tools still persist. Recommendations are provided to improve administrative practices through better resource allocation, enhanced staff training, and the implementation of digital tools to streamline operations. This study offers valuable insights for improving public sector management, specifically in critical service organizations like fire and rescue departments.
The Impact of Accounting Automation on the Role of Human Accountants in Multinational Companies Sudaryat; Anisa Putri; Ana Rusmardiana
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5622

Abstract

This study explores the impact of accounting automation on the role of human accountants in multinational companies, focusing on the transformative effects of technologies such as Robotic Process Automation (RPA), Artificial Intelligence (AI), and Machine Learning (ML). Using a qualitative approach, specifically a systematic literature review (SLR) and library research, the study examines existing academic articles, industry reports, and case studies to assess how automation has reshaped accounting practices in multinational corporations. The findings reveal that automation has significantly enhanced operational efficiency, reduced human error, and streamlined accounting processes, leading to cost savings and more accurate financial reporting. Additionally, the role of accountants has shifted from performing routine, operational tasks to more strategic and advisory functions, contributing to business decision-making and financial strategy. However, the study also highlights concerns regarding job displacement, particularly for lower-level accounting roles, and emphasizes the need for continuous professional development and skill acquisition in areas such as AI and data analytics. The study concludes that while automation offers substantial opportunities for accountants to grow in strategic roles, it also requires significant adaptation in terms of skills and responsibilities. Future research is recommended to explore the long-term effects of automation on the accounting profession, its ethical implications, and the effectiveness of training programs aimed at equipping accountants with the necessary technological skills.
Systematic Literature Review: The Influence of Budget Realization, HR Competency, and Organizational Characteristics on IKPA Anggraini, Rachmarini Dian; Syahril Djaddang
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5687

Abstract

State budget implementation represents the managerial capacity and integrity of the public bureaucracy in managing fiscal resources for the benefit of the public. The Indonesian government, through the Ministry of Finance, introduced the Budget Execution Performance Indicator (IKPA) as a quantitative-based measure of APBN implementation performance. However, several studies have demonstrated an empirical paradox: increased budget realization is not always accompanied by an increase in the IKPA value. This phenomenon confirms that non-financial factors such as human resource (HR) competence, organizational characteristics, and institutional legitimacy play a critical role in determining the effectiveness of budget implementation. This study used the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method with a Systematic Literature Review (SLR) approach, analyzing twenty national scientific publications from 2020–2024. The analysis results indicate that HR competence and institutional support are the main determinants of IKPA success. This study emphasizes the importance of synergy between financial efficiency, HR professionalism, and institutional compliance in improving budget implementation performance in the public sector.
The Role of the Assurance Dimension of Sustainability Reporting on Greenwashing: Systematic Literature Review Handani, Riska; Djaddang, Syahril
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5689

Abstract

The practice of sustainability assurance has rapidly expanded in response to growing demands for transparency and accountability in environmental, social, and governance (ESG) domains. However, the effectiveness of assurance in mitigating greenwashing remains debated. This study systematically reviews recent empirical findings on the influence of four assurance dimensions—existence, provider, level, and scope—on greenwashing. A Systematic Literature Review (SLR) approach guided by PRISMA was applied to 20 peer-reviewed articles published between 2020 and 2025 across various countries and industry sectors. The synthesis reveals that assurance enhances stakeholder trust, promotes transparency, and improves market perceptions of corporate responsibility and governance when implemented under high-quality conditions. Nevertheless, its effectiveness largely depends on the independence of the assurance provider, the level of assurance obtained, and the comprehensiveness of the report’s scope. Limited assurance or that conducted by non-accounting providers tends to be symbolic, whereas comprehensive assurance with broader coverage is more substantive in reducing the gap between disclosure and actual sustainability performance. This study highlights the importance of improving assurance quality and harmonizing assurance practices as a governance mechanism to mitigate the risk of greenwashing in sustainability reporting, contributing to the growing discourse on credibility and legitimacy in ESG disclosure.
Systematic Literature Review: Dysfunctional Auditing, Time Budget Pressure, and Audit Quality in APIP Tupanno, Putri Neira Ar; Djaddang, Syahril
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5693

Abstract

The Government Internal Supervisory Agency (APIP) plays a vital role in ensuring state financial accountability, in line with the principles of Stakeholder Theory, which demands accountability to the public. However, the quality of APIP audits is threatened by job demands in the form of time budget pressure (TBP) and budget efficiency requirements. This double pressure is the main trigger for the emergence of Auditor Dysfunctional Behavior (PDA), which is a key mediator of declining audit quality. Therefore, this Systematic Literature Review (SLR) was conducted to map the causal path between work pressure, PDA, and Audit Quality, as well as to evaluate the mitigating role of Job Resources (JR) in the context of APIP. Objectives & Methods: The main objectives of this SLR are to analyze and synthesize empirical literature on (1) the influence of TBP and Budget Efficiency on PDA, (2) the mediating role of PDA on Audit Quality, and (3) the moderating role of JR in the relationship between PDA and Audit Quality. The method used is SLR with reference to the PRISMA guidelines. The literature search was limited to empirical articles in Indonesian and English published in the last five years (2020–2025). Key Findings: The synthesis results show that TBP and Budget Efficiency have a positive and significant relationship with an increase in PDA. PDA has been consistently proven to act as a strong mediating variable, substantially weakening Audit Quality. Furthermore, the findings indicate that Job Resources (such as supervision and training) have critical potential as moderating variables, capable of weakening the negative relationship between PDA and Audit Quality, although findings regarding this moderating mechanism still vary across studies. Implications: Theoretically, this SLR strengthens the integration of JD-R Theory and Stakeholder Theory, providing a comprehensive framework for understanding internal auditor behavior. Practically, this study recommends that APIP leaders design more proportional policies in time and budget allocation, as well as increase investment in Job Resources (e.g., supervision and professional development systems) to minimize PDA and maintain Audit Quality as the highest form of accountability to all public stakeholders.
Fraud Prevention through ASN Competence, IT Quality, Internal Control, and Good Governance: A Systematic Literature Review Rifqi, Muhammad; Djaddang, Syahril
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5694

Abstract

This study aims to analyze the factors influencing fraud prevention in the public sector through a Systematic Literature Review (SLR) approach. The review focuses on four key variables: civil servant competence, information technology quality, internal control, and good governance principles. The study applied the SLR method following Kitchenham (2004) and PRISMA (2020) guidelines through four main stages: identification, screening, eligibility, and inclusion. Out of 120 initially identified articles, 16 met the inclusion criteria and were further analyzed. The findings reveal that civil servant competence, information technology quality, and internal control positively affect fraud prevention. Moreover, good governance acts as a moderating variable that strengthens these relationships. The study emphasizes the importance of improving civil servants’ professionalism and integrity, reliable information technology implementation, and internal control systems aligned with good governance principles.
A Study of Shallow Foundations on Expansive Soils (A Case Study of Bojonegoro Soil) Suprapto, Edi
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 2 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i2.5695

Abstract

Soil plays a vital role as the primary support in structural foundations. However, expansive clay soils often present challenges in construction due to their water-dependent characteristics. When wet, these soils expand; when dry, they shrink, potentially causing cracks in foundations and other structural elements. This study aims to identify the type of soil in the Bojonegoro area and evaluate its impact on stress distribution beneath shallow foundations placed on expansive soils. Laboratory tests were conducted, including plasticity index analysis, Atterberg limits, compaction test, and shear strength test. The focus of the study includes identifying the level of expansion potential, soil activity classification, and analyzing the pattern of vertical and horizontal stress distribution beneath the foundation, particularly in relation to the theoretical 2V:1H approach. Based on the analysis results, the soil in Bojonegoro is classified as highly expansive, with a plasticity index (PI) of 53.92%, a liquid limit (LL) of 84.60%, and a plastic limit (PL) of 30.68%. According to the USCS classification, the soil falls into the CH category (Clay with High Plasticity). Observations on the foundation model showed a settlement of 103.36 mm and an uplift (unloading) of 6.05 mm. The observed stress distribution followed a 6V:3H pattern, which theoretically corresponds to the 2V:1H ratio. These findings are expected to serve as a reference for designing more adaptive and safe foundations in expansive soil conditions.