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Jurnal Taklimat: International Journal of Taklimat Science Review
Published by CV. Sutan Mandiri Sejahtera
ISSN : 31639453     EISSN : 3163950X     DOI : -
Core Subject :
The International Journal of Taklimat Science Review (IJTSR) is an open-access, peer-reviewed journal with e-ISSN (3163-950X), p-ISSN (3163-9453). It is dedicated to the study of science and technology within a social context, focusing on how advancements in science and technology influence society, and how societal dynamics, in turn, shape scientific and technological development. The journal adopts an interdisciplinary perspective, encouraging analyses drawn from a wide range of disciplines, including History, Law, Sociology, Economics, Political Science and International Relations, Technology, Management, Environmental Studies, and Health Sciences. IJTSR publishes original, full-length research articles in all areas related to Science, Technology, and Society. The scope of topics includes, but is not limited to, various issues at the intersection of these fields. The journal also seeks to integrate scholarly perspectives relevant to both academic research and policy development. In addition to research articles, the journal welcomes research-based country reports, commentaries, literature reviews, and book reviews.
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Articles 13 Documents
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Effectiveness of Regional Inspectorate Supervision of Village Fund Financial Management Damay Rusli
International Journal of Taklimat Science Review Vol. 1 No. 3 (2026): August : International Journal of Taklimat Science Review
Publisher : CV. Sutan Mandiri Sejahtera

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Abstract

The large allocation of Village Funds demands transparent, accountable, and participatory financial management to prevent irregularities at the village level. This study aims to analyze the effectiveness of the Tasikmalaya Regency Inspectorate's oversight of Village Fund financial management and identify various factors hindering its optimization. Using a descriptive method with a qualitative approach, research data was collected through in-depth interviews, observations, and documentation studies of Audit Result Reports (LHP). Informants were selected through purposive sampling, including internal auditors and village officials. Data analysis was conducted using an interactive model through the lens of COSO Internal Control Theory and Attribution Theory. The results indicate that the Inspectorate's oversight has generally been quite effective in its formal-administrative and preventive aspects through the use of the Village Financial Supervision System (Siswaskeudes) application. However, substantive oversight of the physical aspects of building materials remains suboptimal and often delays in detecting budget deviations. This weakness is caused by internal obstacles such as the extreme disparity between the number of auditors and the extreme workload required to oversee 351 villages, geographical constraints, and a lack of civil engineering expertise. Meanwhile, external obstacles stem from the low accounting competency of village officials, weak commitment to follow-up on LHP recommendations, and the stagnation of micro-supervision functions by sub-districts, the first line of regional defense. This study recommends strengthening regional regulations that forcefully integrate the coaching role of sub-district heads to close the gap in oversight
Digital Transformation of Financial Management: Micro-Enterprises' Experience in Adopting Cashless Payment Systems Gema Merdeka Goeyardi; Chriestine Ayu Ashari; Agus Sukoco
International Journal of Taklimat Science Review Vol. 1 No. 3 (2026): August : International Journal of Taklimat Science Review
Publisher : CV. Sutan Mandiri Sejahtera

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Abstract

This study aims to explore the experiences and dynamics of micro-entrepreneurs in adopting cashless payment systems as part of the digital transformation of financial management. Employing a qualitative approach with a hermeneutic phenomenological design, data were collected through in-depth, semi-structured interviews with micro-entrepreneurs who have integrated QRIS codes or digital wallets into their business operations. The findings indicate that this digital transformation significantly enhances the accountability of automated cash recording and fosters a clear demarcation between personal finances and business capital. However, the sustainability of this adoption is hindered by techno-economic constraints, such as unstable internet connectivity, transaction cost burdens (merchant discount rates), and delays in daily liquidity. Furthermore, a significant digital literacy gap and a cash-based cultural resilience were identified, resulting in technology utilization at the grassroots level remaining superficial. The study concludes that the success of digital financial transformation in the micro-enterprise sector requires stable macro-infrastructure support, affirmative tariff regulations, and financial literacy education that addresses the socio-cultural aspects of the entrepreneurs
The Effect of Service Quality on Community Satisfaction in the "One Day Ready" Service Program of the Meranti Islands Disdukcapil MHD. Rafi Yahya; M. Fajar Anugerah; Nor Azlina; Ilham Yuri Nanda
International Journal of Taklimat Science Review Vol. 1 No. 3 (2026): August : International Journal of Taklimat Science Review
Publisher : CV. Sutan Mandiri Sejahtera

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Abstract

Quality public services are a basic need for the community so that administrative processes can take place effectively and meet the expectations of service users. This study aims to analyze the effect of service quality on public satisfaction in the "One Day Ready" service program at the Population and Civil Registration Office of Meranti Islands Regency. The study used a quantitative descriptive method with a survey technique through the distribution of questionnaires to 316 respondents who are community users of the "One Day Ready" service. The variables in this study include tangible, reliability, responsiveness, assurance, and empathy. The data were analyzed using validity and reliability tests, and multiple linear regression analysis. The results showed that all tangible, reliability, responsiveness, assurance, and emptiness variables had a positive and significant effect on public satisfaction, with a contribution of 61.7%, while the remainder was influenced by other factors outside the study. These findings indicate that good service quality, both in terms of physical aspects, procedural accuracy, speed of service, security assurance, and officer empathy, significantly increased public satisfaction with the "One Day Ready" program. Thus, consistently improving service quality is an important factor in maintaining and increasing public satisfaction with population administration services

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