Proceeding International Conference on Economic and Social Sciences
About the Journal: Proceedings of the International Conference on Economic and Social Sciences (ICESS) is a scientific Proceeding published by the Faculty of Economics and Social Sciences, UIN Suska Riau. ICESS will be published 1 (one) time a year. Articles be written English. articles are original research results with a maximum plagiarism of 30%. The submitted article must meet the assessment criteria and be by the instructions and templates provided by ICESS. ICESS is registered in the National Library with Number International Standard Serial Number (ISSN) Online: xxxx-xxxx. In general, the focus and scope of the Proceeding Of the International Conference on Economic and Social Sciences (ICESS) can include various topics related to society, business, and economics. These can range from theoritical to empirical research in areas such as finance, accounting, marketing, management, entrepreneurship, international business, and corporate governance. The journal may also cover interdisciplinary topics such as social and environmental responsibility, sustainable development, Public policy, Technology Innovation, Public administration, business administration and business ethics. Journal Title : International Conference on Economic and Social Sciences Initials : ICESS Frequency : 1 Issues a year E-ISSN : 3032-517X Editor in Chief : Desrir Miftah DOI Prefix : 10.5285 Publisher : Faculty of Economic and Social Sciences Accreditation : Google Scholar, International Copernicus, Garuda
Faculty of Economic and Social Sciences State Islamic University Sultan Syarif Kasim Riau
Implementation of the Social Rehabilitation Assistance Program (ATENSI) in the Empowerment of Persons with Disabilities in the City of Pekanbaru
The Social Rehabilitation Assistance Program (ATENSI) is a policy of the Ministry of Social Affairs of the Republic of Indonesia that focuses on improving the welfare and independence of people with disabilities through family, community, and institution-based services. This study aims to analyze the implementation of the ATENSI Program in empowering people with disabilities in the city of Pekanbaru and identify inhibiting factors in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The informants consisted of employees of the Pekanbaru Abiseka Center, social companions, beneficiaries, and families of people with disabilities. The results of the study show that the ATENSI Program has made a positive contribution to increasing the independence of beneficiaries through mobility assistance, entrepreneurial support, and the fulfillment of basic needs. The Pekanbaru Abiseka Center has a fairly adequate institutional capacity, but the effectiveness of implementation is still constrained by budget limitations, professional personnel, and differences in types and levels of disability. This program needs to be strengthened through training diversification, human resource capacity building, and a continuous monitoring and evaluation system so that the goals of social empowerment of persons with disabilities can be achieved optimally.
Copyright (c) 2025 Radhi Misfaridin, abdiana ilosa https://creativecommons.org/licenses/by-sa/4.0
Public Trust as a Mediator of the Effect of Zakat Digitalization on Zakat Fund Receipts at Baznas, Pekanbaru City
This study aims to analyze public trust as a mediating factor in the effect of zakat digitalization on zakat fund collection at the National Amil Zakat Agency (BAZNAS) of Pekanbaru City. The research was conducted at BAZNAS Pekanbaru, a zakat institution that has implemented a digital system in its zakat management. This study employed a quantitative approach with Partial Least Squares (PLS) analysis technique. The sample consisted of 100 muzakki selected purposively, and data were collected through questionnaires and analyzed using SmartPLS 4.0. The results show that zakat digitalization has a positive and significant effect on public trust but does not have a direct impact on zakat fund collection. Public trust was found to have a positive and significant effect on zakat fund collection and serves as an intervening variable in this relationship. This indicates that public trust is a key factor in enhancing the effectiveness of zakat digitalization on zakat fund collection. Therefore, zakat institutions need to improve transparency, accountability, and security in their digital systems. In addition, socialization and education regarding the benefits and convenience of zakat digitalization should be strengthened to encourage more muzakki to use digital services.
Copyright (c) 2025 Nanda Suryadi, Yayu Kusdiana, Rofiqo Meili Mahera https://creativecommons.org/licenses/by-sa/4.0
The Influence of Compensation and Work Facilities on Employee Performance and Work Spirit as a Mediating Variable at PT Agro Sarimas Indonesia
This research was conducted at PT Agro Sarimas Indonesia. Employee performance here is still suboptimal, as evidenced by the volume of palm oil harvests. Factors that can influence employee performance include compensation, work facilities, and work spirit, which can also influence it. The purpose of this study was to determine the effect of compensation and work facilities on employee performance, mediated by work spirit, at PT Agro Sarimas Indonesia. This study used a quantitative method, describing the effects of compensation and work facilities on employee performance, with work spirit mediating them. The population at PT Agro Sarimas Indonesia consisted of 80 employees, using a census sample, where the entire population was sampled. The analysis used Peth Analysis or path analysis using SPSS Version 26. The results showed that compensation had no direct effect on employee performance, and work facilities did. Furthermore, work spirit indirectly mediated compensation, with no effect on employee performance. Likewise, work enthusiasm mediating work facilities also has no effect on employee performance at PT Agro Sarimas Indonesia.
Copyright (c) 2025 Irawati Irawati, Julinaldi Julinaldi https://creativecommons.org/licenses/by-sa/4.0
Drivers Of Tax Management: Asset Intensity, Inventory Intensity, And Corporate Governance
This study aims to examine the influence of fixed asset intensity, inventory intensity, and corporate governance on tax management in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research population included all SOEs listed on the IDX in that period, with purposive sampling techniques used to obtain a sample of 11 companies, resulting in 44 observation units. Data analysis was carried out through classical assumption tests and hypothesis testing using panel data regression with the help of EViews software version 12. The findings of the study showed that the intensity of fixed assets, the existence of the board of directors, and the audit committee have a significant influence on tax management. In contrast, the intensity of the inventory and the proportion of independent commissioners had no significant effect on tax management practices. A determination coefficient value (R²) of 0.8029 indicates that 80.29% of the variation in tax management can be explained by all five independent variables tested, while the remaining 19.71% is explained by other variables not included in this model, such as the board of commissioners, institutional ownership, audit quality, CEO duality, company size, and other factors.
Copyright (c) 2025 Puan Fariza, Rahmi Febri https://creativecommons.org/licenses/by-sa/4.0
Analysis of Differences in Abnormal Returns and Corporate Profits During and After the Coronavirus Pandemic in Season 2019 (COVID-19) for Crude Palm Oil (CPO) Companies Listed on the Indonesia Stock Exchange
This study aims to analyze the Differences in Abnormal Returns and Company Profits During and After the 2019 Coronavirus Diseases (Covid-19) Pandemic in Crude Palm Oil (CPO) companies listed on the Indonesia Stock Exchange. The data source used in this study is secondary data, namely external data obtained from the official IDX website www.idx.co.id. The population in this study is 28 Crude Palm Oil companies listed on the IDX. In this study using a purposive sampling method or technique. The sample in this study is 19 Crude Palm Oil companies listed on the IDX and that have met the criteria. The data used for the study is balanced panel data, with the pandemic period taken from 2020-2021 and post-pandemic data taken from 2022-2023. The results of the study using the Wilcoxon signed rank test show that there are differences in abnormal returns during and after the Covid-19 pandemic in Crude Palm Oil companies and there are also differences in Company Profits during and after the Covid-19 pandemic.
Copyright (c) 2025 Azlina Azlina, Niena Suryani, Agustina, Yudiansyah Saleh, Daudy Sukma https://creativecommons.org/licenses/by-sa/4.0
Assessing the Financial and Market Effects of Mergers and Acquisitions: Evidence from Indonesia’s Capital Market
This study aims to analyze the differences in financial performance and market performance of companies before and after mergers and acquisitions. The financial ratios used in this study include the current ratio (CR), debt to equity ratio (DER), debt to asset ratio (DAR), total asset turnover (TATO), return on assets (ROA), return on equity (ROE), earnings per share (EPS), and Tobin's Q. The research sample was obtained through purposive sampling, with a total of 30 companies that conducted mergers and acquisitions during the 2019–2021 period. The difference test was performed using the paired sample t-test and Wilcoxon signed-rank test. The results showed that there were no significant differences in most of the CR, DER, TATO, EPS, ROA, and ROE ratios because the impact of mergers and acquisitions was not yet visible in the short term and the company integration process was still ongoing. Conversely, differences in the DAR and Tobin's Q ratios occurred due to changes in the structure of assets and liabilities and market reactions to the company's prospects after the merger and acquisition.
Copyright (c) 2025 Shierly Indriana Saputri, Faiza Muklis https://creativecommons.org/licenses/by-sa/4.0
The Effectiveness of the AMAN (Assistance, Humane, Trustworthy, and Comfortable) Program in Controlling Vagrants and Beggars in the City of Pekanbaru
The city of Pekanbaru is facing an increase in the number of vagrants and beggars (gepeng) due to high economic growth and urbanization. To address this issue, Local Regulation No. 12 of 2008 on Social Order was implemented, which regulates the control, data collection, guidance, and social rehabilitation of these vulnerable groups. One of the efforts made is through Operation AMAN (Assistance, Humanity, Trust, Comfort) carried out by the Social Service in collaboration with the Indonesian National Armed Forces, the Indonesian National Police, the Public Order Agency, the Transportation Agency, the Indonesian Child Protection Commission, the Health Agency, and the DP3APM. This program aims to create social order, reduce the number of gepeng, and restore the dignity and welfare of those living on the streets. This study aims to determine the effectiveness of Operation AMAN and the control of street children in the city of Pekanbaru. The method used is qualitative through interviews and observations in four strategic locations with informants from the Public Order Agency and street children. The analysis is based on five indicators of effectiveness, namely program understanding, target accuracy, timeliness, achievement of objectives, and real change. The results of the study show that although Operation AMAN is carried out routinely, it has not been effective because economic and skills development has not been optimal and public awareness is low. Therefore, an integrated strategy is needed through economic empowerment, training, public education, and consistent law enforcement so that the results are sustainable.
Copyright (c) 2025 Diva Aprilianti, Siti Nur Majidah, Silvi Aminatul Luffiah https://creativecommons.org/licenses/by-sa/4.0
Development of Sustainability Reporting Research on the Scopus Database Systematic Literature Review
Rising global temperatures and ongoing climate cha- nge throughout the world are causing temperature fluctua- tions and weather conditions that are extreme and difficult to predict. Environmental accounting basically emphasizes the need for awareness of companies that have experienced the benefits of the environment to proactively increase efforts to minimize environmental problems. The aim of this literature is to find out how extensive research on Sustainability Reporting, has been carried out by previous studies that have been published in journals that have been indexed by Scopus. This research is qualitative research that uses literature study techniques on 175 research articles. The research sources used were research published in Scopus-indexed journals in 2017-2023 and then processed using VosViewer software version 1.6.18. The results show that Italy had the highest number of Scopus-indexed journal articles, with 255 publications. However, the VOSviewer analysis revealed that the United States and the United Kingdom are the countries with the most research on sustainability reporting published in Scopus-indexed journals
Copyright (c) 2025 Jeni Wardi, Indarti Indarti, Imran Al Ucok Nasution, Zulia Khairani https://creativecommons.org/licenses/by-sa/4.0
Strategy for Strengthening The AKHLAK Work Culture Through the Development of Integrity Zones in The City of Pekanbaru
The President of the Republic of Indonesia has launched the basic values of BerAKHLAK ASN as a foundation for strengthening the work culture within the government, in order to support the achievement of individual performance and institutional goals. This article aims to examine various obstacles and identify strategies for implementing the BerAKHLAK work culture that influence personal performance and organizational goals. Through a case study at the Riau Provincial Office of the Ministry of Religious Affairs, factors that hinder and support the strengthening of organizational culture were examined. The results of the study show that the factors that hinder and support the strengthening of organizational culture have been evaluated in the context of integrity zone development, especially in the aspect of management change. The higher the fulfillment of values in the aspect of management change, the greater the possibility that factors that hinder organizational culture can be minimized and supporting factors can be realized in practice. Thus, the strengthening of the BerAKHLAK work culture can be realized through the development of Integrity Zones.
Copyright (c) 2025 Nurul Istiqomah, Anisa Nurzannah, Sufi Nurizah, Dr. Dra. Sitti Rahmah M. Si https://creativecommons.org/licenses/by-sa/4.0
The Influence of Electronic Word of Mouth (E-WOM) and Social Media Marketing on Purchase Decisions of Erigo Products Mediated by Consumer Trust Among Generation Z in Pekanbaru
The aim of this study is to examine the impact of electronic word of mouth (E- WOM) and social media marketing on consumer purchasing decisions for Erigo products among Generation Z in Pekanbaru, with consumer trust acting as a mediating variable. This research employs a quantitative approach, using structural equation modeling (SEM) based on Partial Least Square (PLS) for analysis. The sample consists of 100 respondents selected through purposive sampling. The findings reveal that E-WOM significantly influences purchasing decisions, although it does not contribute to building consumer trust. In contrast, social media marketing does not have a direct positive effect on consumer trust. However, consumer trust positively affects purchasing decisions and mediates the indirect effect of social media marketing, but it does not mediate the effect of E- WOM. With an R-square value of 0.325, the model explains 32.5% of the variation in the dependent variable, where E-WOM and social media marketing influence consumer trust. Furthermore, an R-square value of 0.542 indicates that these three variables account for 54.2% of the factors affecting purchasing decisions, while the remaining influence is due to other factors not explored in this study.
Copyright (c) 2025 Desvi Emti, Sehani Sehani, Ainun Mardiah, Nadila Eka Sari https://creativecommons.org/licenses/by-sa/4.0
Financial Performance Evaluation of Sharia People's Financing Banks (BPRS) in Riau Province
Islamic banking in Indonesia is experiencing rapid growth, including the Islamic Rural Bank (BPRS) sector, which plays a vital role in supporting the development of micro and small businesses based on sharia principles. However, challenges such as limited capital, operational efficiency, and financing quality require a comprehensive evaluation of financial performance to ensure the sustainability and health of the institution. This study aims to analyze the financial performance of two BPRS in Riau Province, namely BPRS Hasanah and BPRS Berkah Dana Fadhilah, during the 2019–2024 period using the CAMEL method (Capital, Asset, Management, Earning, and Liquidity) as an indicator of financial health. The approach used is descriptive quantitative with secondary data in the form of quarterly financial reports published by the Financial Services Authority (OJK). Each financial ratio is calculated and compared with the assessment standards based on SEOJK No. 28/SEOJK.03/2019. The results show that BPRS Berkah Dana Fadhilah has a more stable level of health, especially in terms of capital and asset quality. Meanwhile, BPRS Hasanah experienced fluctuations in profitability and liquidity, but showed improvements in capitalization and operational efficiency. Overall, both BPRS are considered healthy with the potential for sustained financial performance improvement. The novelty of this research lies in the presentation of a long-term comparative analysis of two BPRS in Riau, covering the full range of CAMEL indicators, thus providing a more comprehensive empirical picture than previous studies, which tended to focus on a single institution or a shorter period. These findings provide a practical contribution to strengthening BPRS risk management strategies and supervisory policies in the future.
Copyright (c) 2025 Madona Khairunisa, Haniah Lubis, Nur Hasanah, Ainun Mardiah, Ahmad Raihan Nurdin https://creativecommons.org/licenses/by-sa/4.0
Analysis of Employee Competencies at the Pekanbaru City Sub-district Office in Improving Organizational Performance Analysis of Employee Competencies at the Pekanbaru City Sub-district Office in Improving Organizational Performance
This study was conducted with the aim of comprehensively analyzing the influence of competence on organizational performance in the Pekanbaru City District. The population in this study were District employees in Pekanbaru. However, in this study, Non Probability Sampling was used using the purposive sampling method, namely sampling that limits to specific characteristics where the study took 5 Districts close to the center of government from 15 Districts. From the number of employees 251 using the Cluster Sampling technique to 151 respondents using SEM analysis. The results in this study say that competence has a significant effect on organizational performance. Implementation of employee performance in improving organizational competence and commitment can be done by implementing strategies, policies and systems to manage, evaluate with the aim of achieving organizational goals. This involves setting clear work goals, providing training and development, using a technology-based assessment system (e-performance), providing constructive feedback.
Copyright (c) 2025 Rein Rizka Karvy, Sujianto, Meyzi Heriyanto, Adianto https://creativecommons.org/licenses/by-sa/4.0
The Influence of Capital and Digital Marketing on Improving the Competitiveness of MSMEs in the International Market
The Maduma Cooperative of Sibolga City is a cooperative where members are able to provide training to the government and private sector, and facilitate its members in independently managing IUMK, NIB, NPWP, and PIRT, with direct guidance from relevant agencies. The Sibolga City Government expressed its support for the development of MSMEs, both thru training, mentoring, and access to capital. E-marketing is considered an effective and efficient mode of entry, especially for digital products such as software, videos, music, and the like. Given the rapid advancements in information and communication technology, society utilizes information and communication technology for transactions, sales, and purchases thru e-commerce. As for the obstacles faced by the owners of Maduma Cooperative MSMEs in Sibolga City, they are: Access to capital - many MSMEs find it difficult to obtain adequate financing, especially from formal banking institutions. Limited collateral and a lack of a clean financial record are obstacles for SMEs in obtaining low-interest loans. Lack of digital knowledge and skills: Not all SMEs are familiar with digital platforms and online marketing strategies.
Copyright (c) 2025 Dewi Sundari https://creativecommons.org/licenses/by-sa/4.0
Implementation of Civil Servant Termination Based on Law Number 5 of 2014: A Study at the Faculty of Da’wah and Communication Sciences, UIN Sultan Syarif Kasim Riau
This study aims to analyze the implementation of civil servant termination policies based on Law Number 5 of 2014 concerning State Civil Apparatus at the Faculty of Da'wah and Communication Sciences, Sultan Syarif Kasim Riau State Islamic University. This study uses a qualitative descriptive method with data collection techniques through interviews, observation, and documentation, and involves one main informant from the faculty's personnel department. Data analysis was conducted using George C. Edward III's policy implementation theory, which covers four main factors, namely communication, resources, disposition, and bureaucratic structure. The results show that the civil servant dismissal policy at the faculty has been effective and in accordance with the provisions. Communication between employees is good, resources and technology support the implementation of administration, and the implementers demonstrate a professional attitude. A well-organized bureaucratic structure is a dominant factor in the successful implementation of the civil servant dismissal policy at the faculty. These findings are in line with the research by Nurhalifah, Ahmad, and Ridwan al. (2024), which emphasizes the importance of organizational communication and the integrity of implementers in the application of ASN policies.
policy implementation, civil servant dismissal, bureaucracy, communication, Edward III
Copyright (c) 2025 Zaharatul Hayati, Valda Adristi , Yedistrilina Tasya Mawaddah , Chandra jon asmara Asmara https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTATION OF THE ELDERLY FAMILY DEVELOPMENT (BKL) PROGRAM IN TUAH MADANI DISTRICT, PEKANBARU CITY
The Elderly Family Development Program (BKL) is a program developed by BKKBN ti improve the knowledge, attitudes, and skills of the elderly to support the achievement of resilient elederly through seven dimensions, namely the spiritual dimension, the intellectual dimension, the physical dimension, the emotional dimension, the social dimension of society, the proffesional dimension of vocational and the enviromental dimension. This study aims to find out the Implementation of the Elderly Family Development Program (BKL) in Tuah Madani District, Pekanbaru City and what are the Factors that hinder the Implementation of the Elderly Family Development Program (BKL) in TUah Madani District, Pekanbaru City. This research was conducted using a qualitative research method with infromants from the Head of Family Resilience and Welafre at DPPKB Pekanbaru City, staff at DPPKB, Family Planning Field Officers (PLKB), BKL cadres, BKL members, and communities in Tuah Madani Disctrict, Pekanbaru City. The results of study show that the Elderly Family Development Program (BKL) in Tuah Madani Disctrict, Pekanbaru City has not been running optimally, which can ben seen from several indicators of main activities and development activities. The inhibiting factors are (1) Lack of budget in the implementation of the BKL program (2) Lack of awareness of the elderly community to participate (3) Lack of socialization to the community (4) Limited understanding of cadres (5) Limited infrastcutures facilities (6) Cadres who are not given honorarium so that they are less consistent or active in carrying out BKL activities (7) Insufficient field officers for a large area.
Implementation, Program, Elderly Family Development (BKL), Elderly
Copyright (c) 2025 Fitria Ramadhani Agusti Nst, Osena Tamara https://creativecommons.org/licenses/by-sa/4.0
Analysis Of The Effectiveness Of Online Training Media In Improving Organizational Performance For Civil Servants At The Library And Archives Department Of Pekanbaru City
This study aims to analyze the effectiveness of the use ofonline training media in improving organizational performance for Civil Servants (PNS) at the Pekanbaru City Library and Archives Service. The background of this research is based on thedigital transformation in government bureaucracy, specifically through the use of the ASN Unggul platform as an information technology-based learning medium. The study employed aqualitative approach with a descriptive phenomenological method, where data was collected through interviews, observations, and documentation from various related informants. The results showed that the implementation of the ASN Unggul platform was proven effective in improving digitalcompetence, learning motivation, and employee work efficiency. Approximately 82% of ASN in the service environment activelyuse this platform, with a training completion rate reaching 78%. Positive impacts were also evident in increased work time efficiency, with document processing time decreasing from an average of 3 days to 1.5 days, and the public satisfaction indexincreasing from 82.4% to 88.7%. Key success factors included flexible learning times, relevant training materials, and leadershipsupport. Obstacles related to digital adaptation and learning discipline emerged, but these were overcome through regular mentoring and strengthening a culture of continuous learning. Therefore, the use of online training platforms such as ASN Unggul is a crucial strategy in developing a professional, adaptive, and competitive civil service in the era of government digitalization.
Copyright (c) 2025 Yolanda Tamyiz Heriza, Anisa Triana , Ari Nurwahidah https://creativecommons.org/licenses/by-sa/4.0
Continuous education, civil servants, competency development, bureaucratic reform, human resource management
This study analyzes the need for continuous education for civil servants (PNS) in an effort to support the bureaucratic reform agenda in Indonesia. Bureaucratic reform demands a clean, professional, adaptive, and quality public service-based bureaucracy. Using a qualitative descriptive research design, this study has collected data through documentation studies (including national policies that state that continuing education is part of the apparatus resource management system) and in-depth interviews with personnel coaching officials and training managers in central and regional agencies. The results of the study show that until 2021 agencies such as the Ministry of Home Affairs only obtained a Professional ASN Index of 42.23, which is very low, due to the ineffective analysis of competency development needs. Furthermore, it was found that more than 60% of work units do not have a consolidated strategic plan for sustainable competency development programs, so the gap between the required and provided competencies is still quite large. The research concludes that continuing education should be systematically designed based on job and workload analysis, integrated into the bureaucratic reform roadmap, and supported by career development policies and measurable performance evaluations. Effective implementation will strengthen the competence of civil servants, accelerate bureaucratic transformation and improve the performance of government organizations as a whole.
Copyright (c) 2025 Andien Nabilla Elfira, Ikhwani Ratna, Cindy Aurelia Nurawindi, Rahma Rahmadani https://creativecommons.org/licenses/by-sa/4.0
Transformation of Local Culinary into a Leading Creative Economy: Strategy for Increasing Takengon’s Regional Revenue through Product Innovation and Digitalization
This study is a continuation of the 2024 Beginner Lecturer Research Grant project, aiming to examine strategies for developing Takengon’s local culinary sector as a driver of the regional creative economy through product innovation and digital transformation. Previous findings indicated that local culinary entrepreneurs in Takengon still rely on traditional marketing methods, making it difficult for them to compete nationally, even though local culinary products have significant potential to increase Regional Original Revenue (PAD). This research was conducted to address the challenges of the low contribution of the culinary sector to PAD and the lack of innovation in developing a creative economy based on local wisdom. The study employed a qualitative descriptive approach involving 30 local culinary entrepreneurs, focusing on two main products: Gayo coffee and Depik fish. Data were analyzed using SWOT and Business Model Canvas (BMC) methods to formulate innovation and digitalization strategies. The results showed that product innovation through recipe modification, packaging improvement, and local ingredient diversification, combined with the use of digital platforms such as Shopee, Tokopedia, Instagram, and TikTok, successfully increased entrepreneurs’ turnover by 20–25% within six months and raised the culinary sector’s contribution to Central Aceh’s PAD from 1.8% in 2023 to 2.6% in 2025. These findings emphasize that innovation and digitalization are key factors in strengthening the competitiveness of Takengon’s local culinary sector while supporting sustainable regional economic development. The study recommends continuous government policy support, enhancement of digital literacy, and strengthening of the creative economy ecosystem to ensure that the benefits of digital transformation can be more widely experienced by local culinary entrepreneurs.
Copyright (c) 2025 KHAIRITA HASBI; Rahmaniar https://creativecommons.org/licenses/by-sa/4.0
Determinants of Poverty Levels on Sumatera Island
Poverty occurs when a person or group of people do not have sufficient resources, such as income, education, health, housing, or access to basic services. Strong economic growth can reduce poverty rates by creating new jobs, increasing incomes, and providing more people with economic opportunities. High unemployment rates tend to be positively correlated with poverty rates. Poverty can increase when people lose their jobs or opportunities to work. The HDI includes indicators of living standards, health, and education. An increase in HDI can indicate an improvement in people's welfare, which can help reduce poverty. This study aims to determine the factors that affect the poverty rate. The sample used in the study was all provinces on the island of Sumatra in 2008-2022. The testing process uses multiple regression analysis on the E-Views 12 software program. The results show that economic growth and unemployment rate affect the poverty rate, while the human development index has no effect on the poverty rate in all provinces on the island of Sumatra
Saidina Khaleed Al Biadji Saidina Khaleed Al Biadji
Copyright (c) 2025 Yevi Dwitayanti Yevi Dwitayanti, Rasmon Rasmon, safrizal safrizal, Saidina Khaleed Al Biadji Saidina Khaleed Al Biadji https://creativecommons.org/licenses/by-sa/4.0
The Role of the Bulog Jadirejo Warehouse in Maintaining Food Stability in Pekanbaru
This study aims to analyse the role of the Logistics Agency (Bulog) in maintaining food stability in Pekanbaru, particularly in relation to its warehousing function at the Jadirejo Warehouse. Bulog has a strategic mandate to manage food reserves, especially rice, and to distribute them in order to maintain price stability and food availability. This study uses a qualitative approach with descriptive methods, collecting data through observation, interviews, and documentation. The results show that Bulog Pekanbaru faces challenges in ensuring the quality of the rice it distributes, with cases of quality decline due to imperfect harvests. However, Bulog has implemented a strict quality control system, including rice inspection before distribution and regular rice stock maintenance to maintain quality. This study contributes to strengthening the understanding of Bulog's warehousing function in maintaining food security in the region.
Copyright (c) 2025 Intan Oktoviona, Devi Deswimar, Mawar Dayu Afmi Risky, Nurifah Dwi Fatmawati, Pransisca Amelia, Edsa Alkhumaira https://creativecommons.org/licenses/by-sa/4.0
Implementation of SDGs 8: Decent Work and Economic Growth on the Dynamics of Labor Demand in South Sumatra
This study aims to analyze the implementation of Sustainable Development Goals 8, Decent Work and Economic Growth, on the dynamics of labor demand in South Sumatra, specifically Palembang, Prabumulih, Ogan Komering Ilir, Ogan Komering Ulu, Banyuasin , Musi Banyuasin , and Muara Enim, as a representation of the economic structure in South Sumatra. This study uses panel data from the Central Bureau of Statistics. 2010–2024 period which includes the number of workers in the agricultural, industrial and service sectors based on education level, regional minimum wage, average length of schooling, and Gross Regional Domestic Product Sectoral. The analysis shows that the implementation of SDGs 8 indicators has a significant impact on the dynamics of labor demand in South Sumatra. Increases in the regional minimum wage and sectoral Gross Regional Domestic Product have been shown to encourage increased labor absorption, especially among those with secondary and higher education. Conversely, the agricultural sector tends to experience a decline in labor demand along with shifts in the regional economic structure. This finding aligns with the theory of endogenous growth and confirms that the successful implementation of SDGs 8 requires improvements in education quality and productivity to create inclusive and sustainable economic growth at the regional level.
Copyright (c) 2025 Eka patriani, Yunisvita https://creativecommons.org/licenses/by-sa/4.0
The Role of the Work Environment on Civil Servant Performance at the Faculty of Economics and Social Sciences, Sultan Syarif Kasim State Islamic University, Riau.
This study aims to analyze the role of the work environment on the performance of civil servants (PNS) at the Faculty of Economics and Social Sciences (FEIS) of Sultan Syarif Kasim Riau State Islamic University. A conducive work environment, both physically and nonphysically, greatly influences the improvement of employee performance.This study uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation of a number of employees in the FEIS UIN Suska Riau environment. The results show that a comfortable work environment, harmonious relationships between employees, and support from leaders have a positive effect on increasing employee motivation, discipline, and responsibility. Conversely, cramped workspaces, ineffective communication, and limited work facilities can reduce work enthusiasm and productivity. Therefore, improving the work environment, both physically and socially, is an important factor in efforts to improving employee performance at FEIS UIN Suska Riau.
Work environment, civil servant performance, work motivation, productivity
Copyright (c) 2025 Novenra Royan, Muhammad Abrar, M.Rehan, Sitti Rahmah https://creativecommons.org/licenses/by-sa/4.0
Audit Quality in the 21st Century: A Comprehensive Systematic Literature Review and Future Research Agenda
This systematic literature review examines the evolution and multidimensional nature of audit quality research from 1981 to 2024. Analyzing 52 scholarly works, this study synthesizes key developments in audit quality conceptualization, measurement, and determinants. The review identifies four major research streams: (1) theoretical frameworks and conceptual foundations, (2) institutional and contextual factors, (3) ethical and spiritual dimensions, and (4) methodological innovations. Findings reveal that audit quality has evolved from a narrow focus on auditor characteristics to a comprehensive construct encompassing technical competence, ethical foundations, institutional environments, and technological integration. The review highlights emerging research areas, including the impact of artificial intelligence on audit practices, the integration of spiritual and ethical values in auditing, particularly within Islamic finance contexts, and the application of mixed-methods approaches. This study contributes to the literature by providing a holistic framework that integrates diverse perspectives on audit quality and proposes a future research agenda addressing critical gaps in understanding how technological disruption, sustainability concerns, and cultural diversity shape audit quality in global contexts.
Audit Quality, Systematic Literature Review, Auditing Research, Islamic Audit, Artificial Intelligence, Mixed Methods, Ethical Auditing.
Copyright (c) 2025 Andi Irfan, Nindy Jaya Pramesti, Nurul Hidayah https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTATION OF CIVIL SERVANT TERMINATION BASED ON THE LATEST ARTICLES AND REGULATIONS AT SDN 21 TARAI BANGUN REGENCY KAMPAR
This study aims to analyze the implementation of the dismissal policy for Civil Servants (ASN) at SDN 21 Tarai Bangun, Tambang District, Kampar Regency, in accordance with the latest legal provisions. Using a qualitative descriptive approach, data were collected through in-depth interviews with school management and one ASN, as well as documentation and observation of the disciplinary process. The results show that the implementation of ASN dismissal follows the procedures regulated by the National Civil Service Agency (BKN) and the Kampar Regency Civil Service Agency (BKD), based on Government Regulation No. 94 of 2021 on Civil Servant Discipline and Law No. 20 of 2023 on ASN. The process includes performance evaluation, formal reporting, and administrative verification before the final decision by the Regent of Kampar. Coordination between schools, the Department of Education, and BKD has been effective, although administrative and digital documentation barriers remain. The findings align with Edward III’s policy implementation theory, emphasizing communication, resources, and bureaucratic structure as key success factors. Strengthening digital administration and continuous dissemination of regulations are recommended to improve efficiency and accountability in public service management.
Copyright (c) 2025 Hasmi Nasution, Gerry Adyasta Alhuda, Muhammad Yusron Habib, Chandra Jon Asmara https://creativecommons.org/licenses/by-sa/4.0
Implementation of Waste Management Policy in Pekanbaru City from a Public Administration Perspective
The purpose of this study is 1) to determine the form of community participation in waste management in Pekanbaru City, and 2) to determine the factors that influence community participation in waste management in Tuah Madani District, Pekanbaru City. The informants involved in this study are the sub-district head, the head of the neighborhood association (RT), the community, and the Waste Bank Management Coordination. This study uses the concept of Regional Regulation Number 08 of 2014 concerning Waste Management. Data collection techniques use open interviews, observations, and documentation studies in the field. Based on the results of the study, it shows that community participation is categorized as moderate, meaning that the community participates but in its implementation it is still not said to be optimal. Community participation is carried out through mutual cooperation and for transportation is done in the morning and afternoon, done twice a week. And there are several factors that influence it, including the character of residents who do not care and the location of the waste bank is far away.
Publik Policy Implementation, Waste Management, Public Administration.
Copyright (c) 2025 Dina Mariana Sari , Dhiny junisa Ridiani, Dwi Siswati Ayuni, Faizal Fernanda, Fitri Hidayah, Rodi Wahyudi https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Impact of Poverty on Social PathologyCase Study : Rumbai Area, Pekanbaru City
Poverty is one of the problems that takes center stage in any country. Poverty is caused by various factors, namely substandard investment levels, slow economic growth, and government spending that has not been effective in productive programs in the context of poverty. As we know that poverty is still a serious conversation in society, because we see that there are still many poor people in Indonesia, especially in the city of Pekanbaru. The government as the most responsible party in overcoming the problem of poverty is required to have a strong commitment, and the implementation of this commitment needs to implement a strategy supported by the social service. The tendency of the government to only view poverty as a purely economic problem is one of the causes of the failure to handle the problem of poverty. After all, solving the problem of poverty is not just about providing assistance in order to meet the needs of the poor. Communities must be seen more as subjects than objects, and they must be given the opportunity to shape poverty alleviation policies and strategies. The government should not dominate the planning, implementation, and evaluation of poverty alleviation, but only as a facilitator, so that poverty alleviation strategies and approaches are truly in accordance with the conditions and needs of the community. This study is to examine how far social services pay attention to the poor in new villages. The method used is a qualitative approach with literature studies and field observations.
Copyright (c) 2025 Sulistia Vivaldi, Tita Defara, Walfajri, Welda, Yulia, Zunika, Rodi Wahyudi https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTATION OF THE POLICY OF PROCUREMENT OF GOVERNMENT EMPLOYEES WITH WORK AGREEMENTS (PPPK) IN THE ENVIRONMENT OF SMPN 8 BATHIN SOLAPAN
This study aims to analyze the implementation of the procurement policy for Government Employees with Employment Agreements (PPPK) within SMPN 8 Bathin Solapan. The background of this research departs from the need to improve teacher professionalism and the equal distribution of educators which is still not optimal. The research uses a qualitative approach with data collection techniques through interviews, observations, and documentation, as well as data validation using triangulation. The results of the study show that the implementation of PPPK policies in general is going well, especially from the aspects of coordination and communication between agencies that support the effectiveness of implementation. This policy has a positive impact on teacher motivation, professionalism, and welfare. However, there are still obstacles such as the mismatch between the field of study and the subjects taught and the inequality of the distribution of teachers between subjects. It is necessary to evaluate the recruitment and placement mechanism of PPPK personnel to be more in line with the professional competence of teachers. Overall, PPPK policies have the potential to improve the quality of human resources in the education sector through equity, transparency, and improvement of educator welfare.
Copyright (c) 2025 Virna Museliza, Rahmad Hidayat, Dinus Darmawan, Nudian Putra https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Implementation of Education and Training for State Civil Apparatus Employees at the Environmental and Forestry Training Center in Pekanbaru City
This study analyzes the implementation of education and training for State Civil Apparatus at the Pekanbaru City Environmental and Forestry Training Center. The study aims to identify the conditions of training implementation, its impact on improving employee competency, and the obstacles faced in its implementation. The research method uses a qualitative descriptive approach through in-depth interviews with employees within the Pekanbaru BPLHK environment. The results of the study indicate that three types of training are held, namely technical forestry training, functional training, and vocational training for the community. The training has been proven to have a positive impact on improving employee technical knowledge and skills, strengthening understanding of regulations, and increasing self-confidence in carrying out complex tasks. However, the implementation of the training faces significant obstacles such as limited infrastructure, budget constraints that hinder the frequency of implementation, weak post-training evaluation mechanisms, a curriculum that is not fully adaptive to current environmental issues, and low learning motivation of some participants. The results of the study conclude that the implementation of the training has been running but is not optimal, there is a gap between the ideal goals and the reality of implementation that requires systematic improvements through increased budget allocation, curriculum updates, improvements to infrastructure, and the development of a comprehensive evaluation system.
Copyright (c) 2025 Dietia Cahyani Amran, Ikhwani Ratna, Erlina Erlina, Febby Krisna Mulya Putri https://creativecommons.org/licenses/by-sa/4.0
Government Employees with Work Agreements (PPPK) As One of The Government's Alternatives in The Organization of Non-Civil Servants in The Faculty of Economics and Social Sciences
This study analyzes the implementation of Government Employees with Work Agreements (PPPK) as a strategic alternative in organizing non-civil servant employees at the Faculty of Economics and Social Sciences, UIN Suska Riau. This study uses a descriptive qualitative approach with a case study method conducted on October 15, 2025. Data were collected through in-depth interviews with structural officials, PPPK employees, and officials involved in the recruitment process, as well as relevant policy documentation. Data analysis used the Dessler Interactive Model with stages of data conditioning, data presentation, and conclusion drawing. The results show that workforce planning and the PPPK recruitment process have been carried out well, transparently, and based on competence in accordance with the principles of good governance. The implementation of PPPK has had a positive impact on improving service quality, clarifying employment status, and budget management efficiency. However, challenges remain regarding the incompatibility of functional positions and career paths, where lecturers with Senior Lecturer positions were demoted to Assistant Experts after being appointed as PPPK. This study concludes that the PPPK policy needs improvement, especially in terms of competency recognition, career paths, and pension rights to create career certainty and enhance the professionalism of ASN.
Human Resources, PPPK, Non-Civil Servant Management
Copyright (c) 2025 Mutya Naswa Salsabila, Muammar Alkadafi, Sri Wahyuni Ritonga, Syafrina Putri https://creativecommons.org/licenses/by-sa/4.0
This study aims to analyze the role of the work environment on the performance of civil servants (PNS) at the Faculty of Economics and Social Sciences (FEIS) of Sultan Syarif Kasim Riau State Islamic University. A conducive work environment, both physically and nonphysically, greatly influences the improvement of employee performance. This study uses a descriptive qualitative method with data collection techniques through interviews, observations, and documentation of a number of employees in the FEIS UIN Suska Riau environment. The results show that a comfortable work environment, harmonious relationships between employees, and support from leaders have a positive effect on increasing employee motivation, discipline, and responsibility. Conversely, cramped workspaces, ineffective communication, and limited work facilities can reduce work enthusiasm and productivity. Therefore, improving the work environment, both physical and socially, is an important factor in efforts to improving employee performance at FEIS UIN Suska Riau.
Copyright (c) 2025 M Rehan, Royan Novenra, M Abrar, Sitti Rahmah https://creativecommons.org/licenses/by-sa/4.0