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Khazanah Sosial
Published by Universitas Islam Negeri Sunan Gunung Djati Bandung
ISSN : -     EISSN : 27158071     DOI : https://doi.org/10.15575
Core Subject : Religion, Economy, Humanities, Social,
Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences
is an open access and peer-reviewed journal. It publishes current and original research on various contemporary social and political issues, including: Gender politics and identity Digital society and disruption Civil society movement Community welfare & social development Citizenship & public management Public policy innovation International politics & security Media, information & literacy Economic & political issues Educational problems (not teaching procedures) Governance & democracy Radicalism & terrorism Sociology
Arjuna Subject : Umum - Umum
Articles 286 Documents
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The Role of Internal Audit in Fraud Prevention and Financial Mismanagement in Local Governments in Indonesia Raden Nasution; Emanuel M Bayudhirgantara; Dailibas Dailibas; Chaerudin Chaerudin
Khazanah Sosial Vol. 7 No. 3 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

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

Abstract

This study aims to analyze the role of internal audit in strengthening local government resilience against fraud and financial misconduct. The focus of the study is on the efforts of internal audit in detecting and preventing fraud, addressing resource limitations, and leveraging audit technology to improve oversight effectiveness. This research uses a qualitative approach with a case study method. Data were collected through in-depth interviews with 15 internal auditors from various government agencies, direct observations of audit practices, and document analysis. Data analysis was conducted inductively using data reduction, presentation, and conclusion drawing techniques, as well as validation through source triangulation. The findings of the study reveal three key conclusions. First, internal audit functions as a preventive and early detection mechanism through strengthening internal control systems and educating personnel. Second, resource limitations, both in terms of budget and the number and competence of auditors, have weakened audit effectiveness, resulting in some fraud going undetected. Third, the use of technology has the potential to increase audit efficiency and accuracy; however, its adoption is still hindered by limited infrastructure, low technical capacity, and resistance from senior auditors. The implications of this study emphasize the need to strengthen internal audit through improving human resource capacity, adequate budget allocation, legal protection for auditors, and the modernization of technology-based audit systems. This study provides an original contribution by offering a holistic approach that combines human, institutional, and technological aspects in analyzing the effectiveness of internal audits in local governments. Thus, this research enhances academic understanding and provides practical recommendations for public financial governance policies that are more transparent and accountable.
Digitalization of Hajj Fund Management through Shariah E-Commerce Model in the Context of Service and Global Investment Transformation M. Dawud Arif Khan; Asqolani Asqolani; Maryadi Maryadi; Nur Aisyah Kustiani; Rifat Annur; Saepullah Saepullah
Khazanah Sosial Vol. 7 No. 3 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i3.38726

Abstract

This study aims to analyze how the digitalization of hajj fund management can enhance efficiency, transparency, and accountability in accordance with Shariah principles. The urgency of this research lies in the increasing complexity of hajj services, which demand transparency, accessibility, and strong public accountability alongside the rapid development of digital technology. A qualitative approach was employed with literature review as the primary source of data. The analysis applied thematic analysis to identify recurring patterns and interactive qualitative analysis (IQA) to map the interrelationships among variables in the hajj management ecosystem. The reviewed literature covered government regulations, BPKH financial reports, academic studies on digital Islamic finance, as well as research on e-commerce platforms and Islamic fintech. The findings indicate that digitalization through Shariah-compliant Consumer-to-Consumer (C2C) models, integration with the Nusuk application, and collaboration with both domestic and international digital platforms improves cost efficiency, expands pilgrims’ access, and strengthens transparency in hajj fund governance. In addition, direct investment strategies in Saudi Arabia through government-to-government (G-to-G) and business-to-business (B-to-B) cooperation can minimize financial risks while diversifying revenue streams. The implications of this study affirm that digitalization is not merely a technical tool but a structural transformation strategy that has the potential to expand Islamic financial inclusion, strengthen the competitiveness of the hajj–umrah industry, and support the global growth of the Islamic economy. The originality of this research lies in its focus on the intersection of Shariah-based digital innovation—particularly the C2C e-commerce model—and hajj fund governance. This area remains underexplored in previous studies, thus providing novel contributions both theoretically to the development of digital Islamic finance studies and practically to policymaking in hajj fund management in Indonesia.
Evaluation of the Village Financial Information System (SISKEUDES) in Enhancing Governance and Financial Transparency in Indonesian Village Administration Deni Danial Kesa; Ari Nurfikri; Cheng-Wen Lee
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.38933

Abstract

This study analyses how Sistem Keuangan Desa (SISKEUDES, Village Financial System) can enhance trust, transparency, and good governance through user satisfaction and the net benefits of governance quality in the village context, focusing on information quality, system quality, and service quality. The research method used is path analysis, using path coefficient and t-statistics analysis. This study's primary data collection method is through surveys from the source. The questionnaires were distributed to respondents via email, direct contact person, and social media. Respondents were selected using a purposive sampling technique, with a total of 101 respondents. This result shows that the quality of information, systems, and services provided by the SISKEUDES application significantly affects user satisfaction and governance quality in village settings, enhancing trust, transparency, and good governance. These findings imply that reliable accounting information systems like SISKEUDES can improve the transparency and accountability of village fund management. This research contributes significantly to understanding the role of financial accounting information systems in improving village financial management and helping to create a more transparent and accountable environment at the village level. In addition, to address gaps in the literature or provide practical insights for policymakers or IT developers working on public sector financial systems.
Revisit Intention through the Development of Tourism Components and Tourist Satisfaction at Hot Spring Tourism Destinations Rahyuniati Setiawan; Wati Susilawati
Khazanah Sosial Vol. 7 No. 1 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i1.38996

Abstract

Hot spring tourism destinations in West Java face challenges in maintaining visitor satisfaction and encouraging repeat visits, particularly due to inconsistencies in tourism component development. Despite the growing interest in wellness tourism, limited studies have examined the direct and indirect relationships between tourism components, tourist satisfaction, and revisit intention in this context. This study aims to analyze the influence of tourism components on tourist satisfaction and its impact on revisit intention at hot spring tourism destinations. The research employs a descriptive and verification method with a sample of 400 respondents, selected using Random Sampling techniques. Data analysis was conducted using Structural Equation Modeling (SEM). The results indicate that Tourism Components significantly influence Tourist Satisfaction, substantially impacting Revisit Intention. However, Tourism Components do not directly influence Revisit Intention. This study underscores the importance of providing adequate facilities and better management of tourist destinations to enhance satisfaction and attract repeat visits. These findings offer valuable insights for tourism managers in their efforts to develop more competitive and sustainable hot spring tourism destinations.
Exploring E-Commerce: Social Media’s Impact on Brand Awareness and Loyalty for Micro Businesses in Central Java Ilham Akbar; Syafiq Mahmadah Hanafi; Abdul Mujib
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.39180

Abstract

This research aims to determine the role of social media in influencing the development of brand awareness and consumer loyalty for micro-businesses in the e-commerce sector. Using a quantitative approach, a survey was conducted on 268 micro business owners who use Instagram in Central Java. Analysis was conducted through structural equation modeling to explore the relationship between the intensity and effectiveness of social media marketing, brand awareness, and consumer loyalty. The findings show that both the intensity and effectiveness of social media marketing have a significant impact on brand awareness, which in turn affects consumer loyalty. This research also identifies the direct influence of social media marketing on consumer loyalty, compared to its influence through brand awareness. The results of this study demonstrate the importance of strategic engagement on social media for e-commerce micro businesses, emphasizing that the quality of engagement is more important than its frequency. This study provides insight into how micro-businesses with limited resources can leverage social media to gain a competitive advantage in the e-commerce sector.
The Moderating Role of Green Budget Tagging on Budgeting Practices and Fiscal Policy Sustainability in Ghana’s Local Government Shaibu Awudu; Nugraha Nugraha; Chairul Furqon; Maya Sari; Ayu Krishna Yuliawati
Khazanah Sosial Vol. 7 No. 2 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i2.39345

Abstract

This study investigates how green budget tagging moderates the relationship between Green Budgeting Practices and fiscal policy sustainability in Metropolitan, Municipal, and District Assemblies (MMDAs). Using a quantitative research approach and multiple regression analysis, the study examines how Green Budget Practices influence Fiscal Policy Sustainability. Key findings reveal that while Climate Change Adaptation and Mitigation, Waste Management, Renewable Energy Development, and Natural Resource Conservation positively impact Fiscal Policy Sustainability, Sustainable transport does not directly affect fiscal policy sustainability. Moreover, Green budget labelling interacts negatively with Budget Practices and Fiscal Policy Sustainability. Net impacts indicate that environmental issues still support fiscal policy sustainability. Policymakers must address the issue of how green budget labelling has inadvertently harmed significant environmentally sustainable activities, and diligently design and implement a green budget labelling framework that balances ecological objectives with economic prudence. To ensure that environmental initiatives do not inadvertently compromise fiscal sustainability, they should also enhance communication between the departments responsible for environmental and fiscal policy management. This study makes a significant contribution to the implications of green budget labelling in Ghana. It provides policymakers with critical information regarding the impact of green budgeting on fiscal policy and offers recommendations for its implementation. This research addresses a gap in the literature, contributes to the growing discourse on sustainable fiscal policies, and offers a practical framework for other local governments to emulate more effectively align their environmental issues and economic objectives.
Strategic Integration of Policy and Logistics: A Case Study of Copenhagen’s Model for Sustainable Urban Supply Chains Luluk Fauziah; Mashudi Mashudi; Tri Yuniningsih
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.39508

Abstract

This study explores integrating logistics policies and practices in creating efficient and sustainable urban supply chains. The study analyzes how green transport policies, the use of digital technologies, and collaboration between government and the private sector contribute to improving logistics efficiency and reducing emissions through a qualitative approach with thematic interviews with stakeholders and a case study of Copenhagen. Copenhagen has successfully implemented low-emission zones and an intelligent traffic management system that optimizes delivery routes, thereby reducing congestion and increasing sustainability. The findings provide important insights for other cities, including Jakarta, that face similar challenges in the logistics sector. The study suggests that implementing an effective policy integration model can help address environmental and operational issues, as well as improve the quality of life for urban residents. The results of this study contribute to the literature on urban logistics and sustainability policies and offer strategic recommendations for policymakers.
Personal Branding, Party Image, and Political Promotion as Determinants of Voter Decision-Making: The Mediating Effect of Voting Interest in Indonesia’s Local Elections Intan Agustiani; Dikdik Harjadi; Dede Djuniardi
Khazanah Sosial Vol. 7 No. 4 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i4.39592

Abstract

In 2024, Indonesia will hold general elections to choose legislative candidates at the central and regional levels. Kuningan Regency in West Java also held legislative candidate elections at the regency level. There's an interesting phenomenon where legislative council members consistently win seats in the two previous election cycles. In the context of political marketing, the candidate is the object that must be valuable to be chosen, making competition with a marketing approach interesting to study. To analyze this phenomenon, this research was conducted to determine the factors influencing voters' decisions in choosing legislative candidates for the Kuningan District DPRD. The focus of this research is the analysis of personal branding, party image, and promotions conducted by candidates, with voting interest as a mediating variable. Personal branding is the uniqueness built from a person's skills, experience, and personality, which can shape positive perceptions and a tendency to choose. Party image is related to the impression formed in the public's mind regarding political parties. Promotion is an effort made to introduce candidates to political marketing strategies thru media or public publication channels that are responsive to voters. The object of study is a legislative member from the PDIP party who has consistently won a legislative seat in the Kuningan District Council for two period. The respondents in this study were 200 people who are loyal voters for the candidate and are members and supporters of the PDIP party. The research method uses quantitative analysis with data collected using questionnaires and analyzed using SEM PLS. The research results show that all hypotheses are supported, all independent variables have a positive and significant effect on the decision to choose a candidate, and there is an Voting Interest that mediates the relationship between personal selling, party image, and promotion on the decision to choose. These results indicate that candidates who are consistent in their personal branding have a higher chance of being re-elected, supported by the party's image and promotions that generate strong voting interest and influence legislative candidate voting decisions. Practically, this research has implications for candidates, political parties, and policymakers. Candidates need to manage their personal branding not just for image, but to cultivate genuine interest in the eyes of voters. Political parties need to maintain a consistent image thru reputation, integrity, and tangible performance in order to generate public interest. Meanwhile, policymakers can leverage these insights to design political education strategies and campaign regulations that not only raise awareness but also encourage active voter interest in the democratic process.
Individual Characteristics and Their Influence on Organizational Behavior: A Case Study in the Indonesian Public Sector Jamaluddin Jamaluddin; Muhammad Rif’at Al-Razi
Khazanah Sosial Vol. 7 No. 3 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i3.39790

Abstract

This study aims to analyze the contribution of individual characteristics—including capabilities, needs, expectations, and beliefs—to organizational behavior in the public sector, using a case study of the Ministry of Religious Affairs Office in Bandung City, West Java. The urgency of this research rests on the premise that the effectiveness of public organizations is strongly influenced by individual behavior, making the management of employees’ personal characteristics a key factor in improving performance and the quality of public services. This study employed a qualitative approach with a descriptive method. Data were collected through in-depth interviews with leaders and employees of the Ministry of Religious Affairs Office in Bandung City, observations of institutional work dynamics, and a review of official documents. The findings reveal that individual capabilities and experiences strengthen communication, collaboration, and organizational productivity. The fulfillment of physical and spiritual needs enhances employees’ motivation and loyalty, while individual expectations foster achievement orientation and long-term vision. Beliefs serve as the foundation that reinforces communication, collaboration, and a harmonious organizational climate. Overall, individual characteristics directly contribute to shaping organizational behavior that is more adaptive, responsive, and service-oriented. The implications of this study underscore the importance of managerial strategies that strengthen individual characteristics—through continuous capacity building, incentive provision, and the internalization of organizational values—in order to further optimize the quality of public services. The originality of this research lies in its focus on highlighting the micro-level dimension of individual characteristics in shaping organizational behavior in Indonesia’s public sector—a perspective that has been relatively underexplored in prior academic studies.
Local Governance in Accelerating SDGs Achievement in Riau, Indonesia Rodi Wahyudi; Rony Jaya; Devi Deswimar; Zikri Darussamin
Khazanah Sosial Vol. 6 No. 3 (2024): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v6i3.39809

Abstract

Encouraging more effective governance is needed to accelerate the 2030 SDGs agenda both on a global, national, and local scale. The purpose of writing this article is to analyze and evaluate local governance in accelerating the achievement of SDGs on a local scale at the provincial government level, especially in Riau, Indonesia. The method uses a qualitative approach by analyzing various documents related to SDGs on a global, national, and local scale, especially in Riau province, with in-depth research through interviews and literature studies. The study results show that local governance has not been effective in accelerating the achievement of SDGs in Riau. The Riau provincial government is quite committed to the SDGs agenda, but its capacity and policy initiatives are still minimal and limited. The preparation and implementation of regional action plans for the SDGs have not been optimally integrated and coordinated, especially regarding inclusivity and involvement of non-governmental actors.

Page 22 of 29 | Total Record : 286

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