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Tri Nurhayati; Eliada Herwiyanti; Laeli Budiarti

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.

Neisya Adhasita; Hasrian Rudi Setiawan

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The importance of education as a foundation for developing an intelligent and qualified generation, with an emphasis on Islamic religious education as a tool for shaping students' character and morals. Islamic religious education, particularly in the study of faith and morals, emphasizes ethical values ​​such as caring and honesty. With the challenges in education becoming increasingly complex, one example is that many educators are unable to utilize learning media in today's advanced technology. One proposed solution is the use of the digital platform Kahoot, which has been proven to attract student interest in learning faith and morals, overcoming the boredom often encountered with traditional methods, such as lectures. It is emphasized that schools need adequate facilities and strategies for using gadgets to enhance students' learning experiences.The quantitative method used in this study is a pre-experimental study. In this study, the researcher used the one-group pretest and posttest design model. Based on the research results, there was a pretest score with a mean of 93.46, a median of 95, and a mode of 95. The posttest score had a mean of 84.62, a median of 90, and a mode of 100. The sig. (2-tailed) table showed 0.002 with a research alpha of 5% or 0.005. It can be concluded that there is no effect because 0.002 < 0.005. Therefore, H1 is rejected. Therefore, there is no effect of using the Kahoot application on the subject of faith and morals on improving student learning outcomes at MAS Tarbiyah Islamiyah.

Khan, Ahmad Roy; Widodo, Wahyu; Nugraheni, Nadea Lathifah

DINAMIKA HUKUM 2026 Universitas Stikubank

The provision of legal aid represents the state’s responsibility to ensure access to justice and legal protection, particularly for impoverished and vulnerable groups. Within the framework of regional governance, this responsibility is carried out by local governments through regional apparatuses with authority in legal affairs, including the Legal Bureau of Central Java Province. This article examines the position and authority of the Central Java Provincial Legal Bureau in the administration of legal aid and analyzes the urgency of its dual role as both facilitator and regulator. This study aims to analyze the legal basis of such authority and the implications of the dual role in the implementation of regional legal aid. The research employs a normative juridical method using statutory and conceptual approaches. The findings indicate that the Legal Bureau of Central Java Province possesses administrative authority derived from the delegation of authority by the governor, enabling it to perform both facilitative and regulatory functions in legal aid administration. However, the absence of explicit regulatory boundaries between these roles potentially leads to overlapping authority. Nevertheless, as long as these roles are exercised in accordance with their legal basis and the principles of good governance, the dual role may function as an effective administrative instrument to ensure the effective delivery of legal aid and the protection of citizens’ rights.   Keywords : legal aid, authority, dual role.

Muhammad Wahyu Hidayat; Syukriah Syukriah; Husnarika Febriani

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2026 Pusat riset dan Inovasi Nasional

Consumption of ethylene glycol–containing drugs can cause liver damage. This study aimed to evaluate the hepatoprotective potential of Moringa leaf extract (Moringa oleifera L.) on AST and ALT levels, liver morphology, hepatosomatic index, and liver histology in ethylene glycol–induced white rats (Rattus norvegicus L.). A Completely Randomized Design (CRD) was used with 20 male rats divided into five groups: normal control, ethylene glycol control, and three treatment groups (150, 300, and 450 mg/kg BW). Ethylene glycol was administered for 30 days, while the extract was given for 20 days. Blood samples were collected on day 31. Data were analyzed using One Way ANOVA and Duncan’s test. The results showed significant hepatoprotective effects (P = 0.000). AST and ALT levels in the treatment groups differed significantly from the normal control. Liver morphological changes were observed in both control and treatment groups. The hepatosomatic index, number of normal hepatocytes, and central vein diameter also showed significant differences. In conclusion, Moringa leaf extract demonstrates hepatoprotective potential by reducing AST and ALT levels, improving liver morphology, increasing normal hepatocytes, and decreasing central vein diameter, with the optimal dose at 450 mg/kg BW

Roslina Roslina; Nila Widya Keswara

Jurnal Siti Rufaidah 2026 PPNI UNIMMAN

Anemia during pregnancy is a major public health issue, especially in developing countries like Indonesia, contributing to maternal morbidity and adverse pregnancy outcomes. The second trimester, marked by increased iron needs due to plasma volume expansion and fetal growth, is critical for preventing anemia. Moringa leaves (Moringa oleifera), rich in micronutrients, may serve as an effective nutritional intervention to enhance hemoglobin levels in pregnant women. This study aimed to assess the impact of moringa leaf supplementation on hemoglobin levels in second-trimester pregnant women. Using a one-group pretest-posttest quasi-experimental design, the study was conducted at the Tadoy Community Health Center in Bolaang Mongondow Regency from October to November 2025, involving 25 pregnant women selected via purposive sampling. Hemoglobin levels were measured before and after the supplementation. Data analysis, including the Shapiro-Wilk test and Wilcoxon Signed Rank Test, indicated significant changes in hemoglobin levels (p = 0.000). The results showed a notable increase in hemoglobin levels post-supplementation, supporting the potential of moringa leaves as a safe, affordable, and effective intervention. This finding suggests that moringa leaves could be integrated into antenatal care and nutrition education to help prevent anemia in pregnant women.  

Nessa Wulan Rosdiana; Roni Faslah; Rayi Dwipanilih

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research was conducted with the aim of developing an automation system for recording warehouse inventory based on Google Sheets to improve the effectiveness and efficiency of the stocktaking process at the Cresta Management warehouse. This research was based on problems in the semi-manual process that used logbooks and separate files for each group of goods, which caused problems such as data duplication, limited data access, lack of data transparency, and lengthy recapitulation process. This research used the Research and Development method using the ADDIE model (Analyze, Design, Develop, Implement, and Evaluate). Data were collected through observastion, interviews, questionnaires, and documentation. The result of this development is a system consisting of a login page, goods transcation recording, warehouse dashboard, stock reports, stock cards, and PDF report exports. This study also produced evaluation scores regarding the system’s feasibilty: 93,3% from the first media expert, 80% from the second media expert, 73,3% from the material expert, and 91,75% from users through User Acceptance Testing. These evaluation results indicate that the system is feasible for use and implementation in supporting warehouse operations, as it provides real time data updates, improves the efficiency of goods reporting, and enhances warehouse transactions.

Nia Plania Sitompul; Hari Ghanesia Istiani

DIAGNOSA: Jurnal Ilmu Kesehatan dan Keperawatan 2026 International Forum of Researchers and Lecturers

Fine motor skills in preschool children begin to develop, where they can use their fingers to write, draw, and so on. The developmental stages of each child are the same, namely the maturation of motor organs. At this age, it is seen as a very important phase because an individual experiences very rapid development. The purpose of this study was to determine the effect of a combination of finger painting and origami activities on the fine motor development of children aged 4-6 years at Cikal Depok Kindergarten in 2025. The research method used in this study was a Quasy experiment design with one group pre-test-posttest. Data analysis was obtained using a non-parametric test of marginal homogeneity with a p-value of 0.007 <0.05, meaning there is an effect of the combination of finger painting and origami activities on the fine motor development of children aged 4-6 years at Cikal Depok Kindergarten in 2025. The conclusion is that finger painting and origami can provide a stimulus for the motor development of children aged 4-6 years. Suggestion: Children's developmental stages can be stimulated with various other teaching aids, finger painting and origami are effective teaching aids.

Kenanga Fatmariza Mahestia

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Appendicitis is inflammation and obstruction of the vermiform appendix and is the most common cause of acute abdomen. A surgical wound is said to be infected if the wound discharges pus or pus and is likely infected if it shows signs of inflammation or discharges serous discharge. The purpose of this study was to determine the effect of modern wound care dressing tribee ointment on preventing infection in wound healing after laparotomy exploration appendectomy at Yarsi Cempaka Putih Hospital. The method in this study was pre-experiment one group pre-test and post-test. The population and sample were 18 respondents. The results of the study showed the effect of modern wound care dressing tribee ointment in preventing infection in wound healing in patients after laparotomy exploration appendectomy at Yarsi Cempaka Putih Hospital with a p value of 0.000 <0.05. The conclusion is that there is an effect of modern wound care dressing tribee ointment in preventing infection in wound healing in patients after laparotomy exploration appendectomy.

Miftah Khoirah; Urip Pratama; Nurul Amna

Jurnal ilmu Kesehatan Umum 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Preoperative anxiety can lead to increased blood pressure, accelerated heart rate, and bleeding. One of the non-pharmacological interventions that can be provided is dhikr therapy, particularly tahlil dhikr (repeated recitation of La ilaha illallah). This study aims to determine the effect of tahlil dhikr on reducing anxiety in preoperative patients. This research is a quantitative study with a quasi-experimental design, using a one-group pretest-posttest approach. Data collection was conducted from May 22 to May 27, 2025, at Meuraxa Hospital. The population in this study consisted of 270 patients scheduled for surgery at Meuraxa Hospital, Banda Aceh, with a sample of 73 respondents selected through random sampling. The research instruments used were the Standard Operating Procedure (SOP) for Tahlil Dhikr Therapy and the Depression Anxiety Stress Scale 21 (DASS-21) questionnaire, which had a Cronbach’s Alpha score between 0.6 – 0.7 and was considered reliable with a result > 0.6. The results showed a decrease in the intensity of anxiety after the administration of tahlil dhikr. Data analysis using the Wilcoxon Signed-Rank Test showed a p-value = 0.000 (≤ 0.05), indicating a significant effect of tahlil dhikr on reducing preoperative anxiety among patients at Meuraxa Hospital, Banda Aceh. The study recommends the integration of tahlil dhikr as an alternative method for reducing anxiety in preoperative patients.

Septia Wahyuni; Delfia Herwanis; Al Musanna; Suminah Suminah; Rahmanita Zakaria +1 more

International Journal of Education and Literature 2026 Lembaga Pengembangan Kinerja Dosen

Curriculum reform in Indonesia has repeatedly emphasized flexibility, deep learning, and student-centered instruction. Nevertheless, many reforms have not been translated effectively into classroom practice. Existing studies tend to focus on teacher competence and policy readiness, while the deeper dimension of teacher beliefs remains underexplored. This study aims to unpack how teacher beliefs shape responses to curriculum reform and to identify the belief-related factors that influence the success or failure of curriculum innovation. A qualitative descriptive design was employed using pre-Delphi reflective questionnaires and Focus Group Discussion data involving senior secondary school teachers and educational stakeholders. Data were analyzed thematically to identify recurring patterns of belief, challenge, and adaptation. The findings reveal that teacher beliefs constitute the most decisive factor in curriculum implementation. Three major themes emerged: (1) a persistent gap between curriculum policy and classroom practice, (2) the difficulty of transforming teachers’ mindsets from fixed to growth-oriented perspectives, and (3) the construction of an ideal teacher identity characterized by reflection, adaptability, collaboration, and moral commitment. More importantly, teachers viewed curriculum change not merely as a technical demand, but as a moral and spiritual responsibility. Curriculum reform will remain ineffective unless it addresses teachers’ internal beliefs. Sustainable transformation requires professional development that integrates cognitive, emotional, and spiritual dimensions of teaching.      

Bambang Sulistyo

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

The problem that is often faced by patients after cesarean section surgery is pain in the operating area, many therapies are used to reduce pain scores in patients. From non-medical mentosa, medical therapy to pain intervention. Two of the methods to reduce postoperative cesarean section pain are intrathecal morphine injections and transversus abdominis muscle blocks (TAP blocks). This study aims to find differences in pain scores after sectio caesaria surgery between patients who received intrathecal morphine and patients who received TAP block. An experimental study used the Post Test Only Control Group Design on Dirgahayu Hospital patients. A total of 108 patients were divided into 3 groups. Group K was not intervened by pain, group B was intervened by TAP block, group M was intervened with intrathecal morphine injection. VAS score was measured at the 4th hour postoperatively. Data were analyzed with the One-Way ANOVA test followed by the Post Hoc Test Bonferroni. Lower pain score was obtained in the group that received pain intervention than the control group with a significant difference (p<0.05). The pain scores of patients who received TAP block were lower than those who received intrathecal morphine with a significant difference (p<0.05). There was a significant difference in pain scores between intrathecal morphine and TAP block. It is hoped that TAP block administration will be used to reduce the pain scale after sectio caesaria surgery. Further research is needed regarding these 2 methods.

Najwa Hasyifa; Elifia Dwi Utami; Rizky Afifah Alfi; Widia Azhari Saputri; Nabila Az Zahra +3 more

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2026 Pusat riset dan Inovasi Nasional

Eukaryotic microorganisms, particularly fungi and protists, play a vital role in ecosystems, as well as in microbiology studies and biology education. The complex structure of eukaryotic cells, such as a true nucleus and membrane-bound organelles, enables these two groups to perform diverse physiological functions and adapt to their environments. This study aims to synthesize the literature on the structure and function of eukaryotic cells in fungi and protists and their implications for biology learning. The method used is a literature review with a descriptive qualitative approach through analysis of relevant scientific sources. The results of this study indicate that understanding the structure of eukaryotic cells in fungi and protists is not only important in the context of microbiology but also contributes to strengthening understanding of the concept of cell structure and function and making biology learning more contextual and meaningful.

Maria Stella Maris Muke Samu; Made Ngurah Demi Andayana; Adriana Rodina Fallo; Marthina Raga Lay

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in promoting economic growth and improving community welfare, particularly at the regional level. In Nagekeo Regency, the ikat weaving craft sector represents an important local economic potential that also carries significant cultural value. However, weaving entrepreneurs still face several challenges, including limited business capital, restricted market access, and low utilization of digital technology for product marketing. This study aims to analyze the role of the Department of Cooperatives, Industry, and Trade of Nagekeo Regency in empowering MSME actors, particularly ikat weaving groups. The research employs a qualitative approach with a descriptive research design. The study involved 18 informants consisting of local government officials, MSME actors, and institutional partners selected through purposive sampling. Data collection techniques included observation, in-depth interviews, and documentation, while data analysis was conducted through data reduction, data presentation, and conclusion drawing. The findings indicate that the department performs facilitative, educative, and technical roles in empowering weaving groups through production training, digital marketing assistance, provision of business facilities, and technical guidance on product innovation. These programs contribute to improving weavers’ skills, product quality, and market opportunities, although their implementation still faces limitations related to budget constraints and uneven program coverage.

Veni Budi Lestari; Sri Indaryati; Novita Elisabeth Daeli

Jurnal Ilmu Keperawatan dan Kebidanan 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Stroke is a serious neurological disorder. A stroke is an acute attack that can cause death or disability, both physically and mentally. Muscle weakness is one of the most common clinical signs experienced by stroke patients. One way to prevent permanent disability in stroke patients is to train muscle strength through acupressure therapy. This study aims to analyze the application of nursing care through acupressure therapy in improving muscle strength in stroke patients. The method used is a case study using a descriptive one-group research method with a pre-test-post-test design on three stroke patients with an intervention of 7 consecutive days with a frequency of 2 times a day for a duration of 12 minutes. The results showed that respondent I's muscle strength before therapy was on a scale of 3 and post-therapy was on a scale of 4, respondent II's pre-therapy was on a scale of 1 and post-therapy was on a scale of 1, and respondent III's pre-therapy was on a scale of 3 and post-therapy was on a scale of 4. It was concluded that acupressure therapy is effective as an additional therapy in nursing practice to help improve muscle strength in stroke patients.

Arum Kusniati; Hadiahta Siregar

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This study examines the local wisdom values of the Javanese and Batak ethnic groups in maintaining harmony between humans and nature, as well as their relevance to shaping the spirituality of Generation Z. The research method used is descriptive qualitative with a library research approach. Data were obtained from books, scientific articles, and previous studies. The findings show that Memayu Hayuning Bawana and Habonaron Do Bona both emphasize balance and harmony among humans, nature, and God. These values can be applied by Generation Z to develop ecological spirituality rooted in local wisdom and aligned with modern challenges. This study contributes to strengthening the spiritual identity of young generations in the digital era through the revitalization of local wisdom values, The younger generation can find a more holistic and harmonious life guide, while strengthening their spiritual identity amidst the currents of globalization and digitalization. This research contributes to efforts to shape the character and spirituality of an environmentally conscious young generation, based on local wisdom.

Amalia, Syaffira Rizky; Hamdani, Hamdani; Septiarini, Anindita

International Journal of Applied Mathematics and Computing 2026 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Rice plants (Oryza Sativa L.) are the main staple food commodity in Indonesia, as most of the Indonesian population relies on rice as their primary food. One of the causes of low rice production in Indonesia is that farmers generally cultivate rice improperly, such as in land preparation or land selection. Land suitability in rice cultivation greatly affects crop productivity. A process that can support decisions regarding rice land suitability is the development of a Decision Support System (DSS) website using a combination of the Simple Additive Weighting (SAW) method and the Technique for Order Performance of Similarity to Ideal Solution (TOPSIS). This combination is performed by taking the average (µ) of the final results from the SAW and TOPSIS methods. The final scores of each method are calculated separately, and then the average (µ) of these two results is taken to obtain the final ranking of the alternatives. The data used to determine the suitability of rice land is based on five criteria: soil type, soil pH, rainfall, temperature, irrigation and water supply. The alternative data used in the study includes six alternatives: Sungai Kunjang, Sambutan, Samarinda Utara, Palaran, Loa Janan Ilir, and Samarinda Seberang. The aim of this research is to provide information on alternative solutions to farmers or farmer groups in determining rice land suitability. The results of the combination of the SAW and TOPSIS methods show that the alternative with the highest final score is Samarinda Utara (A3), with a final score of 0.7337. Meanwhile, the alternative with the lowest final score is Sambutan (A2), with a final score of 0.4402.

Hijr Amelya; Risma Anita Puriani

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Self-confidence is an important psychological aspect that affects students' academic, social, and emotional success. Students with low self-confidence often struggle with interactions, expressing opinions, and optimizing their academic potential, which can negatively impact their personal development in school. Therefore, this issue requires attention through appropriate guidance and counseling services. This study aims to review various guidance and counseling strategies to address low self-confidence in students based on a literature review of the last six years. The method used is a library study with a traditional literature review approach, analyzing 15 national and international journal articles. The results indicate that low self-confidence is influenced by internal factors (such as negative self-concept and low self-efficacy) and external factors (such as bullying experiences and lack of social support). The impacts include decreased academic performance, social barriers, and negative emotions such as anxiety. Various guidance strategies, such as individual counseling, group counseling with sociodrama, and empathetic teacher communication, have proven effective in enhancing students' self-confidence. These findings suggest that low self-confidence is not a permanent condition but can be addressed through planned and ongoing guidance interventions. .

Sugiarti, Ika; Salsabila, Muna Maimunah; Windyastuti, Erlina

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Bullying is a social problem that still frequently occurs in elementary school settings and may negatively affect children’s psychological development. Improving knowledge from an early age is one of the preventive efforts to reduce bullying behavior. This study aimed to determine the effectiveness of the educational snakes and ladders game as a learning medium in improving students’ knowledge about bullying at SD Negeri 3 Wonorejo, Karanganyar. This study employed a pre-experimental one-group pretest-posttest design. The subjects were 23 fourth- and fifth-grade students. The instrument was a questionnaire assessing knowledge of bullying. The results showed an increase in the students’ average knowledge scores after the intervention using the Snakes and Ladders game. This medium was proven to deliver educational messages in an interesting, enjoyable, and effective way, while also encouraging positive interaction among students during the learning process. The educational snakes and ladders game can therefore be used as an alternative educational medium for bullying prevention in elementary schools.

Indra Kertati

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

This study aims to analyze the phenomenon of violence against children in Central Java, focusing on the dominance of sexual violence against girls and the failure of the domestic sphere as a safe environment. This research employs a descriptive qualitative approach using secondary data from SIMFONI-PPA, supported by relevant literature. The findings reveal that cases of violence against children fluctuate but remain consistently high each year. Girls are identified as the most vulnerable group, with a higher proportion of victims compared to boys. Sexual violence emerges as the most dominant form, indicating serious issues related to power relations, gender inequality, and weak social protection systems. Furthermore, the household, which is expected to be a safe space, is in fact the primary location of violence, with perpetrators largely coming from close relationships such as parents, partners, and the surrounding social environment. These findings highlight that violence against children is not merely an individual issue but a structural problem involving social, cultural, and power dynamics. Therefore, comprehensive child protection approaches that are family-based, gender-sensitive, and cross-sectoral are essential to break the cycle of violence sustainably.

Emanuel Omedetho Jermias; Abdul Rahman; Ashari Ismail; Jumadi Jumadi; Nurlela Nurlela

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service project aims to accentuate inclusive values among the youth of Tanjung Dapura, Makassar City, to strengthen social cohesion in a heterogeneous urban environment. The implementation methods included team consolidation, material preparation, and strategic coordination with local government authorities. The core activities were conducted through participatory counseling and Focus Group Discussions (FGD) to independently analyze social exclusion challenges. The materials focused on the importance of respecting diversity and the strategic role of youth as inclusive agents of change. The results indicated a significant increase in participants' understanding of inclusion literacy and their ability to formulate creative solutions for local discrimination issues. Evaluation through observation and reflection confirmed a paradigm shift among the youth from passive tolerance toward active participation in embracing differences. This project concludes that the synergy between critical education and collaborative dialogue successfully transforms youth into resilient pillars of social harmony. The accentuation of these inclusive values is expected to become the foundation for a more just and sustainable coastal community in Makassar.