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EN
The waters that surround the Indonesian archipelago are home to some of the most fruitful primary resources that can be found anywhere in the southeastern Indian Ocean. In this work, an investigation of seasonal fluctuations in nutrient content within the region, utilizing 30-years reanalysis data generated by Copernicus Marine Service, was presented. The month of September, October, November (SON) exhibits the maximum concentration of nitrate content, primarily observed in the southern region of Java and the Lombok Strait. The concentrations of nitrates experience significant changes that are notably impacted by Indian Ocean Dipole (IOD) occurrences. Specifically, a positive IOD event is associated with elevated nitrate levels, particularly during the period spanning from June to December. Furthermore, in the southern Java region, an inverse correlation was identified between nitrate concentrations and surface zonal currents, commonly referred to as the South Java Current (SJC). Concurrently, the reinforcement of the Indonesian Throughflow (ITF) in the Lombok Strait is consistently accompanied by an elevation in nitrate concentration within the southern region.
EN
One of the most popular technologies is the internet of things (IoT). It refers to the number of users and penetration in the industry (I-IoT) and consumer (C-IoT) sectors. The previous studies indicated that the usage rate of the C-IoT is outperforming the I-IoT worldwide. However, the contrary indication occurred in Indonesia. Among developing countries, the spending level of IoT in Indonesia is significant, but the use level of the technology is less developed. This survey study purposed to predict what factors influence the behavior intention to use C-IoT. The researchers extended the unified theory of acceptance and use of technology (UTAUT) model by adopting the network externality aspects. Around 400 valid data were collected from urban communities in the six most populous provinces in the country. The scholars used the partial least squares structural equation modeling (PLS-SEM) method using SmartPLS 3.3 in the data analysis stage. The findings expressed that the number of users and social influence factors are not influential factors influencing behavior intention to use IoT. Besides that, the UTAUT model extension may also be one of the theoretical references for future similar studies. Practically, the findings may also be one of the considerations for the stakeholders of C-IoT implementation in Indonesia.
EN
Circular economy (CE) is an interesting approach by many countries to address global environmental problems while gaining economic benefits. The implementation of CE is expected to minimize the use of resources and materials, thus contributing to sustainable development. Much literature has discussed CE assessment indicators and their evaluation, however to date, no single indicator has been proposed that can comprehensively measure the macro level of CE implementation. This study aims to develop a CE index to measure CE implementation at macro levels. In addition, it provides an overview of the impact of CE implementation on the financial, social, and environmental aspects of the economy. To this end, first, an in-depth literature review and descriptive analysis is conducted to identify existing global CE indicators and classify them into financial, social, and environmental categories based on available primary and secondary data. Then, the CE index is constructed using a mathematical equation by considering the CE framework, a single indicator of each aspect as a variable, and the variable’s weighting. Finally, the CE index is applied to evaluate the level of CE implementation of CE in Indonesia at macro level. This index is expected to be a valuable tool for measuring CE implementation and therefore improving CE performance.
EN
Domestic wastewater in Gampong Garot, Aceh Besar Regency, Aceh Province, Indonesia is directly discharged to the Daroy River without any treatment process. Domestic wastewater from Gampong Garot has been one of the contributors to microplastics contamination in the Daroy River. The microplastics (MPs) contained in domestic wastewater might come from used soaps and detergent products, as well as the scouring of clothes during washing. Thus, this study aims to investigate the abundance of MPs in domestic wastewater in Gampong Garot. The sampling points were determined based on purposive sampling, with samples taken at the end of the main pipe that directly leads to the Daroy River. Organics in domestic wastewater were removed using 30% H2O2 liquid through a digestion process at a temperature of 75°C. MPs characteristics such as size, shape, and colour were visually analysed using a light binocular microscope at 100× magnification, while the polymer type was analysed using Fourier transform infrared (FTIR) analysis. The concentration of MPs in domestic wastewater in Gampong Garot was 30.238 ±1.228 particles∙(100 cm)-3 sample. The most common sizes of MPs were found to be in the range of 1,001-5,000 μm, while the dominant colour and shape were transparent and fibre-like. Polyester (PES) was the most detected type of MPs. These findings highlight the need for wastewater treatment before discharge into aquatic bodies.
EN
The objective of this study is to examine the implementation of a combined scheme involving payment environment services (PES) and non-payment environment services (non-PES) in the management of the Cidanau River Basin. This study used exploratory research to analyse the structure and mechanism of PES and non-PES schemes for the governance system. The Cidanau Watershed governance is a pioneer in sustainable integrated water resources management in Indonesia and has persisted until the present time. The governance of the Cidanau Watershed is dynamic, resilient, and evolving in response to various changes in social and ecological systems. A bridging organisation like the Cidanau Watershed Communication Forum (Ind.: Forum Komunikasi DAS Cidanau - FKDC) requires legal standing to be visible and gain the trust of the public, especially when implementing a PES approach like the Cidanau River Basin, where service buyers utilise non-direct payment mechanisms. The challenging aspect of developing a PES scheme is empowering knowledge regarding the importance of soil and water preservation among upstream communities, particularly in developing countries like Indonesia, where upstream communities are predominantly composed of low-income farmers whose livelihoods depend on nature. The non-PES scheme represents the government’s mandatory responsibility, whereas the PES scheme presents public participation in active collaboration through the FKDC as an ad hoc institution. A combination of the non-PES and PES scheme approach can serve as a model and reference for similar river basin governance frameworks. Further research is needed regarding social networks and institutional development of sustainable watershed governance in the Cidanau River Basin.
EN
The presence of microplastic pollution in coastal areas has garnered attention due to its detrimental impact on aquatic ecosystems and human health. In this study, our objective was to identify and characterize microplastics in the Banger River area of Pekalongan City, which is known for its numerous industrial activities, particularly batik small-medium industries. The extraction process involved filtration, drying, wet peroxide oxidation, density separation using NaI, and identification of microplastic particles. The shape, color, and size of the particles were characterized using a stereo microscope, while Fourier Transform Infra-Red Spectrometer and the hot needle method were employed for chemical structure analysis. Given that rivers serve as primary conduits for waste transport from land to sea, we conducted sampling at different times of the day. Our findings revealed an average of 0.61 ± 0.47 particles/m3 in the morning, 0.59 ± 0.67 particles/m3 in the afternoon, and 0.10 ± 0.02 particles/m3 in the evening. Among the microplastic polymers analyzed, we successfully identified polypropylene as one of the two predominant types. To establish a baseline for mitigating the release of plastic waste and microplastic residues into the environment, long-term monitoring is essential to evaluate the flow of plastic waste and microplastics from Indonesian rivers to the oceans.
EN
The landfill is a place used for landfill that can have a negative impact on the environment such as, causing greenhouse gas emissions, soil contamination, and groundwater pollution. Landfill gas content of CH4, CO2 and non-methane organic compounds (NMOC) is the cause of the greenhouse effect and Global warming potential (GWP). The concentration of CH4 in landfill gas is relatively low, but CH4 causes a greenhouse effect 21 times greater than CO2 . The research was conducted at the Talang Gulo landfill in Jambi City. The purpose of this study is to measure and analyze the production and amount of CH4 gas concentration emitted into the atmosphere and assess methane gas emissions as an energy source. The Application to estimate gas using models was with LandGEM-v302 soft-ware. The results of LandGEM-v302 simulation of landfill gas show a peak in 2023 of 3,194×104 Mg·year-1 for total landfill gas, methane emissions A6 (8,530×103 Mg·year-1), carbon dioxide (2,341×104 Mg year-1) and NMOC (3,667×102 Mg·year-1). The potential of methane gas as a source of fuel energy is 11,403,693.84 kg·year-1 and electrical energy is 182,862.08 kWh.
EN
The current research aims to investigate the impact of youth participation, effective leadership and institutional cooperation on the social capital of the Small and Medium-sized Enterprises (SMEs) in Indonesia. The investigation of moderating impact of social norms among the nexus of youth participation, effective leadership, institutional cooperation and social capital of the SMEs in Indonesia is also included in the goals of the present study. This research has employed the primary data collection methods and used structured questionnaire. The data have been collected from the employees of SMEs who deal with people of the society. The results indicated that youth participation, effective leadership and institutional cooperation have a positive association with the social capital of the SMEs in Indonesia. The findings also exposed that social norms significantly moderate the relations of youth participation, effective leadership and institutional cooperation of the SMEs in Indonesia.
PL
Obecne badania mają na celu zbadanie wpływu uczestnictwa młodzieży, skutecznego przywództwa i współpracy instytucjonalnej na kapitał społeczny małych i średnich przedsiębiorstw (MŚP) w Indonezji. Badanie moderującego wpływu norm społecznych na ogniwa uczestnictwa młodzieży, efektywnego przywództwa, współpracy instytucjonalnej i kapitału społecznego MŚP w Indonezji jest również zawarte w celach niniejszego badania. W badaniu wykorzystano metody zbierania danych pierwotnych oraz kwestionariusz ustrukturyzowany. Dane zostały zebrane od pracowników MŚP, którzy mają do czynienia z ludźmi społeczeństwa. Wyniki wskazują, że uczestnictwo młodzieży, skuteczne przywództwo i współpraca instytucjonalna mają pozytywny związek z kapitałem społecznym MŚP w Indonezji. Wyniki ujawniły również, że normy społeczne znacząco moderują relacje uczestnictwa młodzieży, skutecznego przywództwa i współpracy instytucjonalnej MŚP w Indonezji.
EN
The main objective of this study is to determine whether acquiring firms decision to manage their earnings is related to post-acquisition performance. Particularly, the authors examine whether real earnings management through sales accrual management, sales manipulation, over production and discretionary expenditures affect firms' ability to earn higher financial performance after mergers and acquisitions. The researchers collected 259 firm-year observations of financial data from 2006 to 2017 amid Mergers and Acquisitions deals in Indonesia. The results indicate that acquiring company’s decision to manage its earnings through accrual management has a significant positive impact on firm’s subsequent post-acquisition performance. On the other hand, real earnings management through overproduction activities also significantly increases firms’ post-mergers and acquisition performance. However, the study reveals that real earnings management activities through discretionary expenditures and sales manipulation do not yield higher post-acquisition performance. This study's novelty lies in how financial accounting gimmicks prior to corporate strategy implementation (mergers and acquisitions) may yield higher (or lower) economic performance. The current research also provides some potential avenues for further investigations.
PL
Głównym celem tego badania jest ustalenie, czy decyzje firm przejmujących o zarządzaniu swoimi dochodami są związane z wynikami po przejęciu. W szczególności, badamy czy rzeczywiste zarządzanie zyskami poprzez zarządzanie rozliczeniami międzyokresowymi sprzedaży, manipulowanie sprzedażą, nadmierną produkcję i wydatki uznaniowe wpływają na zdolność firm do osiągania wyższych wyników finansowych po fuzjach i przejęciach. Zebraliśmy 259 firm rok obserwacji danych finansowych z 2006 - 2017 wśród Mergers and Acquisitions transakcji w Indonezji. Nasze wyniki wskazują, że decyzja firmy nabywającej o zarządzaniu swoimi dochodami poprzez zarządzanie memoriałowe ma znaczący pozytywny wpływ na późniejsze wyniki firmy po przejęciu. Z drugiej strony, rzeczywiste zarządzanie zyskami poprzez działania nadprodukcyjne również znacząco zwiększają wyniki firm po fuzjach i przejęciach. Nasze badanie ujawnia jednak, że rzeczywiste zarządzanie zyskami poprzez wydatki uznaniowe i manipulację sprzedażą nie skutkuje wyższymi wynikami po przejęciu. Nowością w tym badaniu jest to, w jaki sposób sztuczki księgowości finansowej przed wdrożeniem strategii korporacyjnej (fuzje i przejęcia) mogą przynieść wyższe (lub niższe) wyniki ekonomiczne. Nasze badania wskazują również na potencjalne kierunki dalszych badań.
EN
This study aims to utilise Climate Hazards Group Infrared Precipitation with Stations (CHIRPS) data and Standardised Precipitation Index (SPI) method to assess agricultural drought in West Papua, Indonesia. The data used in this study is monthly CHIRPS data acquired from 1996 to 2019, daily precipitation data recorded from 1996 to 2019 from the five climatological stations in West Papua, Indonesia located at Sorong, Fakfak, Kaimana, Manokwari, and South Manokwari. 3-month SPI or quarterly SPI are used to assess agricultural drought, i.e., SPI January-March, SPI February-April, SPI March-May, SPI April-June, SPI May-July, SPI June-August, SPI July-September, SPI August-October, SPI September-November, and SPI October-December. The results showed that in 2019 agricultural drought in West Papua was moderately wet to severely dry. The most severely dry occurred in September-December periods. Generally, CHIRPS data and SPI methods have an acceptable accuracy in generating drought information in West Papua with an accuracy of 53% compared with climate data analysis. Besides, the SPI from CHIRPS data processing has a moderate correlation with climate data analysis with an average R2= 0.51.
EN
Starting in May 2021, green building is mandatory for new buildings in Indonesia. Greenship is a green building certification system in Indonesia issued by the Green Building Council Indonesia (GBCI) which is a member of the World GBC for the conservation and efficiency of resources (energy, water, land, materials, and nature). Greenship will be implemented in MICE which is a building for Meetings, Incentives, Conventions, and Exhibitions that has a strong economic attractiveness in Indonesia, which has a population of 270 million. Using the SEM-PLS it was quickly concluded that energy is the most influential factor in achieving platinum ratings from GBCI. With the value engineering (VE) method and life cycle cost analysis (LCC), it is needed an additional 4,689% cost for the platinum grade green costs through energy optimization will get a payback period of 3 years and 10 months. The novelty of this research, since the design, it is necessary to take steps to measure energy efficiency and other resources with a selection of materials/machines and working methods of the green concept to know the amount of additional initial costs that do not much burden investment costs compared with some future benefits of green MICE
EN
The construction of Patimban Port in West Java Province has a potential to increase the flow of exported and imported goods in West Java. The increase will have an impact on the rising traffic flow of vehicles to or from Patimban port. The government has included the construction of the Subang-Patimban toll road in the national spatial plan. This research analyzes stakeholders and the criteria that they expect in the selection of alternative routes to Patimban port. The Multi Actor Multi Criteria Analysis (MAMCA) methodology used aims to evaluate differences in criteria between stakeholders. The selection of alternatives for all stakeholders uses two calculation methods or scenarios, namely, the similarity of weight for all stakeholders as scenario I and weighting the numer of criteria considered by stakeholders in determining the alternative chosen trace as scenario II. The result of the selected alternative calculation is different between scenario I and scenario II.
EN
Several studies that focus on the willingness to participate show that trust is a vital variable in mediating a person’s disposition to do so. This study examines the role of public trust in national security as a mediating variable of a sense of security and knowledge of the willingness to participate in state defence efforts. The data was collected via a questionnaire distributed to 435 respondents across Indonesia. We used a simple random sampling method; we then analysed using LISREL with Structural Equation Model (SEM). We found that trust cannot mediate a sense of safety and knowledge on the willingness to participate. An exciting finding was that knowledge affects trust, but sense of safety does not affect trust. This is interesting because it contradicts many studies related to political trust, when the willingness to participate is directly influenced by a sense of security and knowledge related to national security. Thus, to increase the willingness to participate in state defence efforts, it is necessary to increase the community’s sense of security and knowledge related to national security. In this case, we recommend providing education related to defence and security to the community and increasing the community’s sense of security.
EN
Tourism is a significant socioeconomic activity in a coastal country such as Indonesia. However, it degrades the ecosystem quality when the increasing litter pollution is poorly managed in the marine tourism area. The purpose of this research was to assess the impact of tourism on the litter pollution on the Padar Island, Komodo National Park, Indonesia, specifically on the hiking track. According to the performed investigation, plastic litter was discovered dominant on the Padar Island (131 of 146 items). It was found that filter cigarette butts (49 items, 33.56%), candy wrapper (18 items, 12.33%), wet tissue/wet wipes (17 items, 11.64%) and outsole from shoe/sandals (13 items, 8.90%), dominated the litter collected. Smoking activity, food and beverage consumption, and hiking activity are all examples of activities that may result in litter from visitors in this national park area. Tourism impacts the litter pollution in the Padar Island hiking trail. Therefore, more robust awareness strategies and controls are required to reduce the litter pollution and prevent further consequences.
EN
The abundance of microplastics (MP) in the aquatic environment is increasingly disturbing for maritime countries, especially Indonesia, because it has the potential to threaten the health and sustainability of aquatic ecosystems. This review summarized and discussed the distribution of MP abundance in Indonesian aquatic ecosystems which concluded that rivers, bays and estuaries, beaches, seas, and even fish and shellfish have been contaminated. The highest contamination of MP was found in the waters of Jakarta, West Java, and East Java, which are densely populated areas. The potential threat of exposure and accumulation of MP to human health was also discussed. However, differences in the methods and units of measurement for MP as well as limited information regarding the interaction of MP with human organ functions are weaknesses in this review. The future research on the relationship between food and feeding habits of the community around contaminated waters with the accumulation of MP in the human body is needed to identify the prevention and treatment strategies.
EN
The aim to achieve the target of a 23% share of sustainable energies in the total Indonesia’s primary energy supply requires enormous amounts of works. Indonesia’s scientific knowledge production can support a successful transition to renewables. However, policy makers struggle to determine how the transition benefits from the scientific production on renewable. A bibliometric study using scientific publication data from the Web of Science (WoS) is used to probe how Indonesian scientific knowledge production can support the policy design for transition to sustainable energy. The seven focused disciplines are geothermal, solar, wind, hydro, bio, hybrid, and energy policy and economics. Based on the data from the above-listed disciplines, a deeper analysis is conducted, and implications to the policy design are constructed. The study reveals that bio energy is the focus of the research topics produced in Indonesia, followed by solar and hydro energy. Most RE research is related to the applied sciences. The innovation capability in the form of technology modifiers and technology adapters supports the transition to sustainable energy in Indonesia. The research on bio energy, however, is characterized by higher basic knowledge than research on solar and hydro energy. This suggests low barriers to the access to the resources and to the completion of bio research in Indonesia. Designing Indonesian energy policy by comprising discriminatively specific sustainable energy sources in the main policy instruments can therefore accelerate the sustainable transition and development.
PL
Cel polegający na osiągnięciu 23% udziału odnawialnych źródeł energii w całkowitym zaopatrzeniu Indonezji w energię pierwotną jest bardzo trudnym zadaniem. Rozwój wiedzy naukowej może pomóc w pomyślnej jego realizacji. Decydenci mają jednak trudności z ustaleniem, jak wiele w tym procesie faktycznie zależy od nauki. Badanie bibliometryczne, z wykorzystaniem danych o publikacjach naukowych z bazy Web of Science (WoS), pozwalają wykazać, w jaki sposób rozwój indonezyjskiej wiedzy naukowej może wesprzeć projekt polityki przejścia na zrównoważoną energię. Siedem ukierunkowanych dyscyplin to polityka geotermalna, słoneczna, wiatrowa, wodna, bio-, hybrydowa oraz energetyczna i ekonomiczna. Na podstawie danych z wyżej wymienionych dyscyplin przeprowadzana jest głębsza analiza i konstruowane są implikacje dla polityki. Okazuje się, że ​​bioenergia jest głównym przedmiotem badań prowadzonych w Indonezji, a następne miejsca zajmują energia słoneczna i wodna. Większość badań nad odnawialnymi źródłami energii dotyczy nauk stosowanych. Ponadto wspieranie innowacji wspiera przejście do zrównoważonej energii. Badania naukowe nad bioenergią mają bardziej podstawowy charakter, niż badania odnoszące się do energii słonecznej i wodnej. Sugeruje to łatwy dostęp do zasobów i znaczące zaawansowanie badań nad bioenergią w Indonezji. Opracowanie indonezyjskiej polityki energetycznej, uwzględniającej odnawialne źródła energii i ich specyfikę, może zatem przyspieszyć transformację energetyczną, zgodną z ideą zrównoważonego rozwoju.
EN
The current study aims to investigate the impact of four exogenous variables, namely, entrepreneurial orientation, entrepreneurial education, environmental factors, college experience toward the entrepreneurial intention of banking sector of Indonesia. To achieve this objective, data has been collected from the 450 managers of the banking sectors, and PLS-SEM was used to test the hypotheses. The key findings of the study have shown that entrepreneurial orientation, college experience, and environmental factors have a positive and significant effect on the entrepreneurial intention of banking sector of Indonesia. Based on the findings of the study, there are several practical and theoretical implications. The findings of the study could provide help to the policymakers to know about the importance to increase the entrepreneurial intention by the following exogenous variables. The findings of the study could also provide help to the researchers to conduct future research to increase the importance of the following study.
PL
Obecne badanie ma na celu zbadanie wpływu czterech zmiennych egzogenicznych, a mianowicie: orientacji przedsiębiorczej, edukacji przedsiębiorczej, czynników środowiskowych, doświadczenia uczelni na intencję przedsiębiorczości sektora bankowego w Indonezji. Aby osiągnąć ten cel, zebrano dane od 450 menedżerów sektorów bankowych, a do przetestowania hipotez wykorzystano PLS-SEM. Kluczowe wyniki badania wykazały, że orientacja na przedsiębiorczość, doświadczenie w nauce i czynniki środowiskowe mają pozytywny i znaczący wpływ na intencję przedsiębiorczości sektora bankowego w Indonezji. W oparciu o wyniki badania istnieje kilka praktycznych i teoretycznych implikacji. Wyniki badania mogą pomóc decydentom w zrozumieniu znaczenia zwiększenia intencji przedsiębiorczości przez następujące zmienne egzogeniczne. Wyniki badania mogą również pomóc naukowcom w przeprowadzeniu przyszłych badań w celu zwiększenia znaczenia następnego badania.
EN
The employee loyalty is an essential factor for the organizational success and has gain the intentions of well renowned researchers and regulators globally. Thus, the basic purpose of this study was to examine the role of education & training, internal communication, organizational culture and employee motivation on employee loyalty. Moreover, mediation of employee motivation is also assessed in the present study. The data is collected from workers in the Indonesian education sector using systematic random sampling. The usable response rate in 67.18%. The data is analyzed using PLS 3.2.9. The results have revealed that there exists a positive relationship between education & training, internal communication, organizational culture, motivation and loyalty. Additionally, the mediating role of motivation is confirmed, as well. The findings of the study are helpful for HRM practitioners and policymakers to develop a strategy for making employees loyal. This study fills the gap between limited studies conducted regarding employee loyalty in the education sector.
PL
Lojalność pracowników jest istotnym czynnikiem sukcesu organizacji i zyskała intencje znanych na całym świecie badaczy i regulatorów. Dlatego podstawowym celem niniejszego badania było zbadanie roli edukacji i szkoleń, komunikacji wewnętrznej, kultury organizacyjnej i motywacji pracowników dla lojalności pracowników. W niniejszym opracowaniu oceniano również mediację motywacji pracowników. Dane są zbierane od pracowników indonezyjskiego sektora edukacji przy użyciu systematycznego losowego pobierania próbek. Wskaźnik odpowiedzi użytkowej w 67,18%. Dane są analizowane za pomocą PLS 3.2.9. Wyniki pokazały, że istnieje pozytywny związek między edukacją i szkoleniami, komunikacją wewnętrzną, kulturą organizacyjną, motywacją i lojalnością. Dodatkowo potwierdza się pośrednicząca rola motywacji. Wyniki badania są pomocne dla praktyków ZZL i decydentów w opracowaniu strategii budowania lojalności pracowników. Badanie to wypełnia lukę pomiędzy ograniczonymi badaniami dotyczącymi lojalności pracowników w sektorze edukacji.
EN
The worldwide patterns in embracing a newly administration rehearses, has reformed the public accounting practices. Consequently, the utilisation of accrual-based accounting framework to improve the nature of financial announcing data and upgrade public area responsibility and straightforwardness has become the mantra in the organisation. Nevertheless, the presentation of another bookkeeping framework is not a simple and straightforward cycle. There is a considerable discrepancy between changes to the idea of formal bookkeeping practices and its final turn of events and usage. In that capacity, this investigation examines the preparation of the Indonesian public area towards the selection of accrual accounting as a component of the reformation change endeavours by investigating readiness in human resources and technology and how it impacts financial report. Structural Equation Modelling was employed to examine the relationships among constructs in samples of 200 government employees in South Kalimantan Indonesia. The findings uncover that few activities were taken to help the appropriation of the new framework. Nonetheless, it is evident that the introduction of accrual accounting keeps on confronting difficulties and significant insufficiencies including an absence of expert public sector accountants particularly at the nearby government level, proceeded with the usage of cash-based budgeting along with non-aligning information technology systems. Henceforth, these issues should be routed to guarantee public sector readiness towards actualising new model of accounting practice.
PL
Globalne trendy w przyjmowaniu nowych praktyk zarządzania publicznego doprowadziły do zreformowania praktyk rachunkowości publicznej. W konsekwencji, mantrą organizacji stało się stosowanie systemu rachunkowości memoriałowej w celu poprawy jakości informacji w sprawozdawczości finansowej oraz zwiększenia odpowiedzialności i przejrzystości sektora publicznego. Jednak wprowadzenie nowego systemu księgowego nie jest łatwym i prostym procesem. Istnieje duża rozbieżność między zmianami w koncepcji formalnych praktyk księgowych a ich ostatecznym opracowaniem i wdrożeniem. W związku z tym niniejsze badanie analizuje gotowość indonezyjskiego sektora publicznego do przyjęcia rachunkowości memoriałowej w ramach reformy sektora publicznego poprzez przegląd gotowości zasobów ludzkich i technologii oraz jej wpływu na sprawozdania finansowe. Modelowanie równań strukturalnych zastosowano do zbadania relacji między konstrukcjami w próbkach 200 pracowników rządowych w południowej Indonezji Kalimantan. Wyniki pokazują, że podjęto kilka inicjatyw wspierających przyjęcie nowego systemu. Jednak ewidentne jest, że przyjęcie rachunkowości memoriałowej nadal napotyka wyzwania i poważne niedociągnięcia, w tym brak profesjonalnych księgowych sektora publicznego, zwłaszcza na poziomie samorządów, dalsze wdrażanie budżetowania kasowego wraz z brakiem integracji różnych systemów informatycznych. W związku z tym należy zająć się tymi kwestiami, aby zapewnić gotowość sektora publicznego do wdrożenia rachunkowości memoriałowej w Indonezji.
EN
A large scale perturbation by the Convectively Coupled Equatorial Waves (CCEW) is often observed in the tropics as a precursor to influence weather condition, for example over the Indonesian archipelago (Maritime Continent (MC)). This study examines the interaction between local factors and CCEW with regard to convection and vertical interferences on a local scale over Indonesia during extreme Western North Pacific (WNP) and Australian (AU) monsoon phases. Through space-time spectra analysis of a 15 year (2001-2015) Tropical Rainfall Measuring Mission (TRMM) 3B42 dataset, the propagation of CCEW, i.e. Kelvin, Equatorial Rossby (ER) and Mixing Rossby-Gravity (MRG) waves was assessed. An Empirical Orthogonal Function (EOF) 1 and 2 for each wave evolution across the region of Indonesia, was then compared with daily precipitation anomalies and multilevel wind observations from seven locations in Indonesia to assess the interaction between local factors and CCEW. Results suggest there is evidence of local convection associated with Kelvin waves in the afternoon through to the evening in Tangerang, Surabaya and Makassar during WNP monsoon phases. Local convection associated with MRG waves only occurred in Makassar at the last evolution day during the same period, while there is no clear evidence for an interaction between local factors for ER waves. Low-level westerly winds appear to be significantly coupled with convection from Kelvin waves in Tangerang, Surabaya, and Makassar during the WNP monsoon phase, while the interaction is less significant for MRG-coupled convections (except in Makassar during the same monsoon phase) and absent for ER waves. This study suggests that the global scale phenomena of the Kelvin wave is associated with local scale factors in controlling convection, particularly during an extreme WNP phase in Indonesia.
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