West Java Province Research Articles

Accounting Standard for Private Entities: are They Truly Useful? (Survey among Accounting Stakeholders in West Java, Indonesia)

This study examines the usefulness of new accounting standards for Indonesian private entities namely the Indonesian Private Entity Financial Accounting Standard (SAK EP), which will come into effect in 2025, in preparing private entities’ financial statements, from the perspective of various stakeholders: accounting students, accounting educators, financial statement preparers, and financial statement users. It is a simplified accounting framework that is tailored to smaller entities without public accountability and less complexity in reporting financial information while retaining essential information in meeting stakeholders’ need. This study uses two independent variables from accounting decision usefulness theory: (1) accounting stakeholders' level of understanding of the SAK EP and (2) accounting stakeholders' perceptions of the accounting profession. This study collected data from 515 accounting stakeholders in West Java Province, Indonesia, through an online survey. A quantitative research method is employed, and the data is analysed using two key statistical techniques: (1) one-way ANOVA to assess whether there are statistically significant differences in the mean scores of accounting stakeholders, and (2) multiple regression analysis to examine the relationship between the dependent variable (usefulness) and two independent variables (level of understanding of the SAK EP and perception of the accounting profession). The findings showed that: (1) the level of understanding of SAK EP varies among accounting stakeholders; (2) the perception of accounting stakeholders toward the accounting profession is generally high ; (3) the usefulness of SAK EP in preparing high-quality financial statements is highly perceived and (4) high understanding of the SAK EP and better perception of the accounting profession increase the usefulness of the SAK EP standard in the preparation of financial statements among private entities. This study suggests that the implementation of SAK EP in Indonesia is quite challenging, especially in improving the understanding of SAK EP and meeting high expectations of accounting stakeholders.

Review of Affirmative Action Policy in West Java DPRD: challenges and Solutions of Political Parties in Achieving Women's Representation

This study tries to analyze the performance of affirmative action policies for female participation in the Regional House of Representatives (DPRD) of West Java Province, focused on three principal political parties: PDIP, Golkar, and PKS. Notwithstanding the implementation of a 30% female quota, women's representation in parliament has yet to attain an ideal percentage. This study applies a qualitative methodology utilizing explanatory and descriptive approaches, concentrating on the strategies utilized by each party to recruit and assist female parliamentary candidates. The results indicate that although PDIP, Golkar, and PKS are dedicated to affirmative action programs, their execution is shaped by varying ideological perspectives and socioeconomic circumstances. PDIP employs an inclusive strategy to enhance female representation but encounters challenges posed by conservative local cultures. Golkar prioritizes electoral efficacy by selecting pragmatic candidates, focusing on women with robust political networks, while PKS adheres to religious principles that constrain women's political participation. The findings indicate that affirmative action programs must be tailored to local dynamics and party beliefs to effectively enhance meaningful female representation in parliament. The study indicates that while affirmative action fosters female representation, its effectiveness relies on the adaptive strategies of each party in tackling local obstacles.

Strategic Approaches to Municipal Bond Management in West Java’s Debt Management Unit

The research on the "Debt Management Unit (DMU) Strategy in the Issuance of Municipal Bonds in West Java Province" addresses critical challenges local governments face in optimising financial resources for infrastructure development. This study is significant within the realm of Social Sciences, especially public policy, as it explores innovative financial strategies that could potentially reshape regional economic development. The background of this study stems from the suboptimal performance of the DMU in managing municipal bonds, a crucial tool for financing public infrastructure. The research aims to analyze the role of the DMU, identify key factors influencing its effectiveness, and propose strategic solutions to enhance its performance. Using a qualitative methodology, the study gathers data through interviews, observations, and document analysis, providing a comprehensive understanding of the DMU's operational challenges. The findings contribute both academically and practically by highlighting the importance of strategic management in public finance, particularly in a developing region like West Java. The proposed strategies, developed through SWOT analysis, offer actionable insights for policymakers to optimize debt management, thus ensuring sustainable infrastructure development. This research not only enriches the academic discourse on public financial management but also provides practical solutions for local governments facing similar challenges, making it a valuable contribution to both scholarly and applied fields.

Analisis Komunikasi Interpersonal untuk Meningkatkan Kinerja Pegawai pada Dinas Kependudukan dan Pencatatan Sipil Kabupaten Karawang

The aim of the research is to determine, analyze and explain the impact of interpersonal communication on employee performance at the Population and Civil Registration Service of Karawang Regency. Using qualitative methods with interview, observation and documentation techniques, this research reveals that interpersonal communication plays a crucial role in achieving optimal performance. Key elements such as openness, empathy, positive attitudes, and orientation towards others are the main focus in daily interactions in the work environment. Even though employee performance has been recognized with awards from the West Java Province Population and Civil Registration Service, this research also identified the problem of frequent miscommunication, which can hinder work effectiveness. Employee competency development programs, such as "Dukcapil Belajar," have been proven to contribute to improving performance. The results of this research emphasize the importance of effective interpersonal communication to support organizational success and suggest that efforts to improve interpersonal communication continue to be made to minimize miscommunication and support the achievement of organizational goals.

Design Of A Hybrid Power Generation System in Cipatujah Tasikmalya Regency

The escalating daily demand for electricity, propelled by technological advancements and the pervasive use of electronic devices, accentuates the imperative for a dependable and sustainable power generation system. Renewable energy sources emerge as a viable solution to address the electricity needs in Indonesia, particularly in remote areas where access to the main grid is challenging. Tasikmalaya Regency, situated in West Java Province and defined by its geographical coordinates between 7°02' 29" - 7°49' 08" South Latitude and 107°54' 10" - 108°25' 52" East Longitude, presents a promising setting for the implementation of such sustainable energy solutions. The coastal area of Tasikmalaya, specifically Cipatujah Subdistrict, exhibits substantial renewable energy potential, including wind, solar radiation, and ocean waves. This research endeavors to design an efficient hybrid power generation system in Cipatujah Subdistrict using HomerPro software. The methodology involves crafting various models to determine the most economically efficient generation strategy. The study utilizes electricity consumption data sourced from the Karangnunggal Tasikmalaya Substation, situated in the southern coastal region of Tasikmalaya, particularly in Cipatujah Subdistrict, with a daily consumption of 20.6917 MW. By addressing the specific energy needs of the region, the research aims to make a positive contribution to the development of renewable energy and, concurrently, serve as a guiding framework for similar system designs in locations sharing comparable characteristics. This multifaceted approach underscores the significance of tailoring sustainable energy solutions to the unique requirements of diverse regions, fostering a broader transition towards a reliable and environmentally conscious energy future.

Participatory Approach in The Development of Ai-Based E-Proposals: A Case Study of the Collaborative Process Between Village Youth and Local Government

This study examines the collaborative process between the youth of Dukuhpicung Village and the local government in the development of AI-based e-proposals as part of the village infrastructure development. The research was conducted in Dukuhpicung Village, Luragung District, Kuningan Regency, West Java Province. Using a descriptive qualitative approach, the study explores how the active participation of youth in the e-proposal training program enhanced their digital skills and strengthened synergy with the local government. The results show that the use of AI and audiovisual technology not only accelerated the planning process but also improved the effectiveness of communication through more interactive and persuasive proposals. This training successfully empowered the youth to take an active role in village development, enhancing their capacity to access funding opportunities and facilitating improvements in local infrastructure quality. These findings provide guidance for policymakers and development practitioners to support the implementation of digital technology at the village level and encourage closer collaboration between the community and the government in community-based participatory development.

Exploring small and medium enterprise performance through dynamic capability perspective

Background: Small and medium enterprises (SMEs) are crucial to both global and national economies. They create jobs, boost competitiveness and drive economic growth. In the digital age, SMEs have increased opportunities to expand, enhance their capabilities and compete effectively.Aim: This research explores how environmentally conscious SMEs improve performance using dynamic capabilities (DCs) approach. It specifically examines how e-commerce and management capabilities contribute to SME performance in the Indonesian culinary sector and highlights the role of strategic orientation in this study.Setting: The study focusses on SMEs in the culinary sub-sector located in West Java, DKI Jakarta, and Banten provinces in Indonesia. These regions were selected because of their vibrant culinary industries and the significant role SMEs play in the local economy and gross domestic product (GDP).Methods: A quantitative analysis was conducted using online surveys via Google Forms, collecting 236 responses. The data were analysed with Partial Least Squares Structural Equation Modeling (PLS-SEM) using Smart PLS 3.0 software.Results: Four hypotheses about DCs and SME performance were tested, with three being accepted. The study found that DCs alone do not directly enhance SME performance.Conclusion: The study highlights the importance of strategic orientation in mediating DCs with SME performance. In the digital era, aligning goals with market needs helps SMEs use their DCs more effectively, adapt to changes, innovate and grow sustainably.Contribution: This research contributes to the literature on DCs and strategic management, offering insights into improving SME performance in Indonesia.

Household resilience of women migrant worker sellers of Jamu Gendong

Background The selling of Jamu Gendong (an Indonesian traditional herbal medicine), is closely associated with the informal work of women who migrate to different regions. In Sukoharjo Regency and Wonogiri Regency, Central Java Province, the pressing need to meet household necessities in their places of origin compels women to assume the role of breadwinners. Therefore, this research aimed to identify the livelihood capital and resilience of migrant women selling jamu gendong. Methods The study was conducted in Ciamis Regency, West Java Province, Indonesia, in November 2022, using quantitative and qualitative methods. Primary data were collected through structured questionnaires and in-depth interviews. The sample comprised 51 women selected through snowball sampling and actively involved in selling Jamu Gendong, along with six key individuals from relevant agencies. Results The research findings indicate that the households of migrant women who sell jamu gendong can survive and adapt during their migration to prevent poverty by implementing diverse livelihood strategies. They are the only ones who move without their family members renting a place to live with them. This research has identified various capital sources, including productive age and skills in preparing jamu gendong; physical capital, including road infrastructure, markets, and access to health and education facilities; and natural, social, and financial capital. This research provides an in-depth understanding of women’s roles in family economic resilience, diversification of life strategies, the importance of social capital in migrant networks, economic empowerment through migration, and the influence of cultural values on livelihood strategies. Conclusions The findings contribute to a comprehensive understanding of the resilience demonstrated by migrant women selling jamu gendong. However, further research should be conducted in areas beyond the city center to obtain a holistic view of their resilience.

Strategy to Increase Resilient and Competitive MSMEs and Youth Organization through Empowerment of Innovative Human Resources in Cilodong Sub-District, Depok City

The purpose of this community service is to improve the business of MSMEs and the Youth Organization community to become strong, competitive, and sustainable businesses and organizations. The community service process carried out is in the form of a counseling seminar activity with a method in the form of providing counseling materials on management science from various perspectives/scientific concentrations which was held on October 5, 2024 at the Cilodong Sub-District Hall Building, Cilodong District, Depok City, West Java Province. The result of this activity is that MSME and Youth Organization business actors become more aware of various perspectives on management science that can be applied in their business and community operational activities, which is expected to be able to encourage innovation and adaptation of MSMEs and Youth Organization to change, so that it can increase operational efficiency, competitiveness, and long-term growth.

Digitalisation Empowerment of Business to Digital Innovation in the Achievement of SDGs: A Survey on Creative Msme Actors in Indonesia

Objective: This study aims to test and analyse the relationship patterns of digital business-based training, empowerment of MSME actors, digital self-efficacy and digital innovation in creative MSMEs for the achievement of SDGs in MSMEs in West Java and Banten Provinces, Indonesia. Theoretical Framework: Digital literacy is needed so that a person has the ability to access information related to digital-based media. MSMEs are required to have renewable digital-based business methods in order to provide optimal and satisfying services. When MSMEs have high digital literacy through digital-based training, they could increase high self-efficacy. Empowering MSMEs based on digital business is very necessary in the digital era. Human resources in the organisation is expected to have digital competencies (skills, knowledge, attitude). Also, employees are expected to increase digital self-efficacy in order to increase digital innovation and MSME performance in the long term. Method: This study uses quantitative method by distributing questionnaires to 250 natural colour batik MSMEs in West Java and Banten Provinces. 207 questionnaires are filled in completely and then processed with Partial Least Square statistical techniques. Results and Discussion: This study finds that digital-based business training has a significant positive impact on the empowerment of MSME actors, and digital self-efficacy of MSME actors. In addition, empowerment of MSME players has significant positive impact on digital innovation and digital self-efficacy. On the other hand, digital self-efficacy of MSME actors has significant positive impact on digital innovation and is able to mediate the effect of business digital-based training on digital innovation. However, empowerment of MSME actors cannot mediate the effect of business digital-based training on digital innovation. Research Implications: This study provide guidance for the government and MSME empowerment organisations to design more targeted digital-based training. In addition, this study highlights the importance of supporting technological infrastructure and providing wider access to digital technology, especially for creative MSMEs in Indonesia. This study also enriches the literature on the role of digital training on digital empowerment and digital self-efficacy. Likewise, it provides implications for the role of digital empowerment and digital self-efficacy in encouraging digital innovation. Originality/Value: This study offers a business digitalisation empowerment model for creative MSMEs in order to increase digital innovation for creative MSMEs in achieving SDGs in Indonesia. The research model considers digital-based business training, empowerment of MSME players, and digital self-efficacy.

A preliminary report of integrating sheep farming in combination with adopting biogas technology in organic rice farming systems in upland areas in Indonesia

This study aims to understand the preliminary results of integrating sheep farming in combination with adopting biogas technology in organic rice farming (ORF) systems in upland areas. The research was conducted in upland areas in Grabag Subdistrict Magelang Regency, Central Java Province (UPL1) and Kertasari Subdistrict, Tasikmalaya Regency, West Java Province (UPL2), Indonesia. At each upland area, a demo plot with a 17 m3 digester has been established, and 120 sheep were introduced. A combination of sheep and beef cattle manure was used as a biogas substrate. The soil sample of one and three-year conversion of ORF was collected, and macro and micro minerals were analyzed. The biogas quality was analyzed, including dry matter (DM), nitrogen (N), carbon (C) and nitrogen-ammonia (N-NH3). The greenhouse (GHG) emissions, including methane (CH4), carbon dioxide (CO2), and nitrous oxide (N2O), were measured. The results indicated that C-organic content at three-year conversions of ORF in UPL1 was much lower (P<0.05) than the one-year conversion. The average CH4, CO2, and N2O contents in UPL1 were 661, 477.3, and 0.16 mg/m2/day, respectively. The average CH4, CO2, and N2O contents in UPL2 were 3328, 3038 and 2.42 mg/m2/day, respectively. In UPL1, the proportion of CH4 was 52.5 %, CO2 was 47.4 %, and N2O was 0.01 % while the proportion of CH4 was 57.9 %, CO2 was 42.0 %, and N2O was 0.01 % in UPL2. To conclude, integrating sheep farming in combination with adopting biogas technology in the ORF system improves manure management and provides organic fertilizer, which subsequently reduces the use of artificial fertilizer and avoids GHG emissions.v

Inequality and Poverty of Privately Owned Forests Farmers in Rural Areas of Indonesia

Land limitation dramatically affects people with land-based livelihoods, such as farmers, and is often an obstacle to earning sufficient income for their family’s needs. Privately owned forests (POFs) are a land-based farming activity with a long history in Indonesian society. This study aimed to determine the socio-economic conditions, inequality, poverty, and livelihood dynamics of POF farmers. The research was conducted in three villages in Ciamis Regency, West Java Province, Indonesia. The research was conducted from February to May 2022 through structured, questionnaire-based interviews and in-depth interviews. The number of respondents was 170 POF farmers selected by simple random sampling in each village: 60 in Kalijaya village (18% of 325 farmers), 55 in Mekarjaya village (35% of 154 farmers), and 55 in Hujungtiwu village (37% of 148 farmers). The data obtained were processed using the Gini index and Poverty Line calculations, and analyzed descriptively. The results of this study show that POF farmers are dominated by productive age, long farming experience and low education. POF is the most dominant land use in the three research locations, but the income and contribution of POF are high only in Kalijaya village and lower in Mekarjaya and Hujungtiwu villages. Regression analysis indicates that land has a strong positive impact on farmers’ income. Land inequality was present in farmland, paddy fields, and POF land. The overall level of income and land inequality was less equitable in all locations. Land and income from POFs and non-POFs worked together to reduce POF farmers’ income and land inequality for POF farmers. Poverty was also more widespread among POF farmers in Mekarjaya and Hujungtiwu communities, where average land ownership was low. Farmers’ strategies to deal with this condition include continuing to farm the land but also diversifying their work both within and outside the village. Policymakers can utilise this information to promote or incentivize POF farmers to optimize POF management and improve their families’ living standards.

PENINGKATAN DAYA SAING KELOMPOK TANI MELALUI PEMANFAATAN TEKNOLOGI PERTANIAN

Indonesia is known as an agricultural region with a wide variety of agricultural and plantation commodities. Plantation commodities such as coffee plants are one of the superior products produced by farmers in Indonesia. Coffee plants grow in mountainous areas with relatively cold weather temperatures. Geographically, natural conditions support coffee plants to grow well even with limited technology. Community service activities aim to increase the competitiveness of coffee farmer groups through the application of technology. The community service activities were carried out in Mekarmanik Village, Cimenyan District, Bandung Regency, West Java Province. Service partner Tiwikrama Mukti Farmer Group is engaged in coffee plantations around Mekarmanik village. Coffee trees in this area are planted intercropped with rubber trees that grow on land owned by the PERHUTANI State-Owned Company. The method of implementing the service activities provides assistance with a set of grass cutting equipment and garden support equipment. This equipment can help farmers clean grass and weeds that often grow around the garden so that the growth of coffee plants can be better. In addition to providing agricultural equipment instruments, the service team provided simulations on the use of tools and counselling to farmer group partners regarding the market potential of coffee commodities. The results of community service activities in farmer groups after carrying out garden maintenance can increase coffee productivity. Coffee farmer groups also have a better understanding of coffee marketing circulation so that farmers obtain more optimal economic returns.

Revitalisation Design of North Coastal Border in Lemahwungkuk Sub-District with Urban Design Element Analysis

Cirebon is one of the cities in West Java province. The city is located in the lowlands on the north coast of Java. The low topography factor is closely related to urban problems, such as slums in the Lemahwungkuk sub-district of Cirebon City. This research aims to solve urban problems because, according to the Mayor's Regulation No. 663/Kep.421-DPRKP/2021, Lemahwungkuk sub-district includes Cangkol coastal and Kesunean coastal areas among the eleven slum locations in Cirebon city. In addition, there is a plan to revitalize the coastal border area. The method used in this research is qualitative, using urban design analysis and site analysis. The data sources were obtained through interviews with 20 informants and mapping using ArcGIS 10.8 software. The concept of an environmental approach with an orientation towards the community in the design of the revitalization of the north coast area in Lemahwungkuk District emphasizes the physical environment, infrastructure, economy, socio-culture, disaster, and collaboration between the government and the community. The results of this revitalization design can also be a recommendation for development in Cirebon, West Java. In addition, it recommends conservation and tourism activities on the north coast of Cirebon, West Java. Efforts to overcome the phenomenon of urban sprawl at the research site by changing the pattern of settlements and building layout to improve the quality of the community environment and increase public space and green open space for conservation, tourism, and aesthetic functions of the region.

ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI TINGKAT PENGANGGURAN TERBUKA DI JAWA TIMUR 2012-2022

East Java Province has the second population density after West Java Province. This number of population can certainly be an advantage with abundant human resources or problems related to employment. This research is to find out and analyze the effect of minimum wages, population, HDI, PMTB, economic growth, and the agricultural sector has an open response rate in 38 districts/cities of East Java Province in 2012-2022. This study uses quantitative research with panel data models. The results of the research show that the data is free from classical assumption problems with the minimum wage variable having a significant positive influence, the population variable and the agriculture, forestry and fisheries variables having an insignificant and positive influence, the HDI and PMTB variables having a significant negative influence, the economic growth variable having the influence is insignificant and negative.

Efektivitas Pelatihan Kepemimpinan Administrator (PKA) oleh BPSDM Provinsi Jawa Barat Tahun 2023

The State Administration Institute of the Republic of Indonesia (LAN) has issued Decree of the Head of the State Administration Agency Number 2 of 2023 concerning Guidelines for Implementing Structural Leadership Training Activities which is the basis for holding education and leadership training activities for administrator officials. This research will discuss the 2023 Class IV Administrator Leadership Training (PKA) activities which were held in order to meet managerial competency standards in structural civil servant positions. The method used in this research is a qualitative method to analyze the effectiveness of implementing structural leadership training activities which is based on measuring sources, processes and targets. Data collection techniques in this research were carried out through interviews, observation, literature study and documentation. The results of this research show that the implementation of managerial leadership training for the position of Administrator (PKA) Class IV in 2023 carried out by the West Java Province Human Resources Development Agency is hampered by the limited number of class observers, the ability of participants who have not yet adapted to the learning methods applied, as well as disrupting participants' concentration because they had to carry out work tasks in their work unit in between training activities, so that aspects of the process did not run optimally.

Principles of Good Governance: Operational Management Direct Expenditure and Tax Services in General Affairs Division Secretariat of Local People's Representative Council (DPRD) West Java Province, Indonesia

The implementation of good governance in the operational service management of direct spending and tax documents in the General Section of the Secretariat of the West Java Provincial People's Representative Council is very important to do. This aims to improve the quality of public services, transparency, accountability, and effectiveness of the use of public funds. This study aims to analyze the implementation of good governance principles in organizing the service of shopping documents and direct spending taxes in the General Section of the Secretariat of the West Java Provincial DPRD. The implementation of the principles of transparency, accountability, and community participation is believed to be able to encourage an increase in the quality of public services

Implementation of K-Means and Single Linkage on Types of Disabilities in East Java Province

The high number of people with disabilities is one of the problems faced by the Indonesian government, especially in Java Province. After West Java Province, East Java Province is in second place as the province with the highest rate of people with disabilities in Indonesia. Disabled people are people with physical disabilities such as not being able to walk, not being able to talk, not being able to see, and so on. The aim of this research is to group districts in East Java Province based on types of disabilities with the hope of facilitating activities in fulfilling the rights of people with disabilities in East Java Province. The grouping was carried out in order to determine the characteristics of each cluster using so that the optimal k-means method was used for clustering using the Euclidean distance method with cluster 1 in 29 districts and cluster 2 in 9 districts. The most optimal single linkage uses the Euclidean distance method with cluster 1 having 8 districts and cluster 2 having 30 districts. From the results of the validity index values, it was found that the single linkage method had the smallest validity value of the icdrate method compared to the k-means method.

Analisis Reformasi Tata Kelola Administrasi Pemerintahan (Studi Kasus Provinsi Jawa Barat)

The challenges of governance in the era of globalization are becoming increasingly complex, particularly in West Java Province, which faces public demands for efficiency, transparency, and accountability in public services. Although governance reforms have been implemented, obstacles such as complex bureaucracy, a lack of accountability, and rapid socio-economic changes continue to impact service quality. This study aims to analyze the impact of administrative governance reforms on the efficiency of public services. The main focus of this research is on the changes in transparency and public participation resulting from the implemented reforms, as well as the primary challenges faced in their implementation, including bureaucratic obstacles and technology adoption. The research employs a qualitative approach. Data were collected through 30 in-depth interviews with 10 government officials, 10 business actors, and 10 members of the general public. Additionally, focus group discussions (FGDs) were conducted involving 8-12 participants to gain deeper insights into their experiences related to governance reforms. Data analysis was performed using a thematic approach. The findings indicate that governance reforms in West Java Province have accelerated public administrative services, particularly through digitalization, which has reduced processing times for permits. However, challenges remain, such as limitations in human resources and technology, resistance to change among civil servants, and discrepancies in policy implementation across regions. Therefore, enhancing employee training and simplifying bureaucratic procedures are essential to ensure the sustainability of these reforms.

The Role of Innovation Management in Creative Economy-Based Product Development in West Java Province

This study conducts a comprehensive bibliometric analysis of the field of entrepreneurial ecosystems, mapping the evolving landscape of research from 1995 to 2024. Utilizing VOSviewer for visual network analysis, the research identifies central themes, examines co-authorship and institutional collaboration networks, and highlights the temporal progression of key topics. The findings reveal "entrepreneurial ecosystem" as a nexus connecting diverse research themes such as innovation, economic growth, and sustainability. Significant emphasis is placed on the integration of digital technologies and sustainability within entrepreneurial practices, reflecting shifting academic and practical priorities. The analysis of co-authorship networks shows robust collaboration among leading scholars and institutions, predominantly from Western regions, with increasing contributions from a global cohort. The study underscores the importance of incorporating diverse perspectives to fully understand the multifaceted nature of entrepreneurial ecosystems and suggests future research directions focusing on digital transformation and sustainability in entrepreneurship.