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Clarissa Maulidina; Esti Nur Janah

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Background: Acute pharyngitis is an inflammation of the pharynx caused by viral or bacterial infections, frequently resulting in sore throat, fever, and dysphagia. This condition is among the most prevalent acute respiratory tract infections in children and adolescents worldwide, contributing significantly to morbidity and the burden of healthcare services. Objective: This case study aimed to describe the comprehensive nursing care provided to patient An. F with acute pharyngitis at Ward Anggrek 1, RSUD dr. Soeselo, Tegal Regency. Methods: A descriptive study design with a nursing process approach was employed. Data were collected through anamnesis, physical examination, observation, and documentation review. The nursing process encompassed assessment, nursing diagnosis, intervention planning, implementation, and evaluation. Results: Assessment revealed chief complaints of throat pain (NRS scale 5), fever (38.8°C), erythematous tonsils, and nutritional deficit. Three nursing diagnoses were established: acute pain related to physiological injury, hyperthermia related to disease process, and knowledge deficit related to insufficient information exposure. Interventions included pain management, hyperthermia management, and health education. Following two days of nursing care, the patient’s condition significantly improved, with pain scale reduced from 5 to 3 and body temperature normalized to 37.7°C. Conclusion: Comprehensive nursing care incorporating pharmacological and non-pharmacological approaches effectively reduced pain and fever, and improved patient and family health literacy regarding acute pharyngitis.

Alfyani Azzahroh; Alya Sukmasyariah; Hafizhotul Mumtazah

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This research aims to analyze and compare traditional Islamic education systems in Indonesia, Malaysia, and Thailand, focusing on institutional aspects, education systems, learning methods, and curricula. Using a literature study method with a descriptive qualitative approach, this research examines various relevant literature regarding the dynamics of Islamic education in Southeast Asia. The results show that the three countries share fundamental similarities in educational forms, such as pesantren or pondok, which focus on Islamic sciences and moral cultivation. However, significant differences exist in management patterns and the level of integration with government policies. Indonesia maintains a variety of salaf and modern pesantren, Malaysia exhibits a more structured system integrated with the state, while Thailand specifically in the Patani region tends to be adaptive in response to its Muslim minority status. This comparison concludes that the development of traditional Islamic education systems in each country is heavily influenced by the respective social and political contexts.

Vania Vipassana; Mela Karlina; Melati Syaftia; Nindi Juliani; Sakila Salsa Pratiwi +3 more

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

This study aims to map the trajectory of syntactic acquisition in three-year-old children through syntactic patterns and communicative functions in naturalistic interaction. Using a mixed-methods approach, data from native Indonesian-speaking children were collected over a period of 1.5 months through the involve-conversation technique. Analysis of 80 utterances using frequency distribution, Mean Length of Utterance (MLU), and functional grammar revealed a dominant Subject–Verb–Object (S–V–O) structure (30%) and an MLU of 5.82 morphemes. These findings indicate a developmental transition from telegraphic speech to early multi-clause constructions, reflecting increasing linguistic complexity. Cognitive compensation is marked by the use of pragmatic particles and non-canonical sentence patterns driven by ideational, interpersonal, and textual functions. The results support the usage-based hypothesis, suggesting that early syntactic development is functional, sequential, and non-linear in nature. Furthermore, the study highlights the role of interactional experience in shaping emerging grammatical competence. This classification serves as a micro-longitudinal assessment tool and provides a pedagogical basis for scaffolding interventions aimed at stabilizing complex linguistic patterns and enhancing language development in early childhood education settings.

Farida Dwi Hastuti; Sri Prastiti Kusuma Anggraeni; Sucipto Hadi Purnomo

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

The Celeng Behel tradition is a form of local wisdom practiced by the people of Soropadan Village, Pringsurat District, Temanggung Regency, and is carried out through the Sadranan Kali ritual. This study aims to explain the form and function of the Celeng Behel tradition in the community’s daily life. The research uses a qualitative descriptive method with folklore and semiotic approaches. Data were collected through interviews, observations, and documentation, then analyzed to understand the cultural meanings behind the tradition. The results show that the Celeng Behel tradition has two main forms. First, it exists as oral folklore in the form of stories passed down from generation to generation. Second, it appears as a ritual practice, namely Sadranan Kali, which is held every year on the 10th of Sapar at Bendung Pondoh. The ritual includes communal prayers, the preparation of offerings, and the release of ducks into the river. These activities symbolize the community’s gratitude for the water that supports their farming and daily needs. The tradition also has important functions. It serves as a way for the community to express their hopes and concerns about nature, especially related to water and agriculture. It also strengthens social rules and cultural values that have been passed down over time. From a semiotic point of view, the symbols used in the ritual have both direct meanings and deeper cultural meanings that form shared beliefs in the community. In conclusion, the Celeng Behel tradition is not only a cultural activity, but also an important way to maintain harmony between humans, nature, and spiritual values in the life of the Soropadan community.

Dewi, Nila Sari; Jayantika; Joice Lwisa Nababan; Ryan Chandra Dalimunthe

This study examines the influence of interest rates and the rupiah exchange rate on the money supply in Indonesia during the 2023–2025 period. A quantitative research approach was employed using monthly secondary data obtained from Statistics Indonesia (BPS) and Bank Indonesia (BI). The data were analyzed through multiple linear regression with the assistance of SPSS software. Several statistical procedures were applied, including classical assumption tests, partial significance tests (t-tests), simultaneous significance tests (F-tests), and coefficient of determination (R²) analysis. The findings reveal that interest rates have a significant negative effect on the money supply, while the rupiah exchange rate exerts a significant positive influence. Furthermore, the simultaneous test indicates that both variables collectively have a significant impact on the money supply. The coefficient of determination shows that 85.4% of the variation in the money supply can be explained by changes in interest rates and the rupiah exchange rate. These results highlight the importance of maintaining stable interest rates and exchange rates as essential components of monetary policy aimed at regulating the money supply and preserving monetary stability in Indonesia.

Muhammad Anas Al Mahdi; Lina Farikha

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Background: Non-communicable diseases (NCDs) are a major global public health concern, with hypertension affecting an estimated 1.4 billion adults worldwide. In Indonesia, the prevalence of hypertension among individuals aged 18 years and above reached 30.8% in 2023. In Kecamatan Tonjong, Kabupaten Brebes, the number of hypertension sufferers aged 15 years and above reached 15,951 people in 2025. Objective: To implement comprehensive family nursing care for Ny. S, family of Tn. F, who experienced cardiovascular system disorders due to hypertension in Desa Karang Jati RT 01 RW 05, Kecamatan Tonjong, Kabupaten Brebes. Method: This study used a descriptive narrative method with a nursing process approach (assessment, diagnosis, intervention, implementation, and evaluation), conducted through home visits over three days from December 26–28, 2025. Data were collected through interviews, observation, physical examination, and documentation. Results: Two nursing diagnoses were identified: acute pain related to hypertension and knowledge deficit regarding hypertension. Nursing interventions included pain management, oral medication administration (captopril 25 mg), and health education. Complementary non-pharmacological therapy using cucumber juice was applied once daily for three days. Conclusion: After three days of nursing implementation, both nursing diagnoses were fully resolved. Blood pressure decreased from 165/90 mmHg to 132/77 mmHg and the pain scale reduced from 4 to 1. Discharge planning was provided including recommendations for routine blood pressure monitoring, healthy lifestyle, and consistent medication adherence.

Afifah Ismatul Maula; Ahmad Zakiudin

Jurnal Praba : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

Background: Distal radius fracture is the most common fracture of the radius bone near the wrist joint. The prevalence of fractures in Indonesia in 2024 was 3.8%, indicating that approximately 20 million people experienced fractures. Therefore, nursing care planning is required to address musculoskeletal disorders. Objective: To describe the nursing care for patients with Musculoskeletal System Disorders: Post-Op ORIF Fracture of One-Third Distal Radius Dextra. Method: This study used a descriptive narrative method by providing an overview of nursing care through a nursing process approach. Results: Nursing diagnoses that emerged in the patient included acute pain, impaired physical mobility, risk of infection, and knowledge deficit. Interventions performed included pain management, mobilization support, infection prevention, and health education. Conclusion: After two days of nursing implementation, one diagnosis was fully resolved and three diagnoses were partially resolved due to time constraints. Discharge planning was provided including deep breathing relaxation techniques, passive ROM exercises, and wound dressing changes every two days.  

Ofelius Laia; Juwita Febry Cahyani Zendrato; Emanuel Gowasa; Rifadil Anugrah Harefa; Marlus Aval Adi Nazara +1 more

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Phishing is one of the most common and dangerous cyber attacks as it can trick users into providing sensitive information such as usernames, passwords, and personal data. This study aims to simulate Phishing techniques using the Zphisher tool as an educational medium to improve cybersecurity awareness. The method used is a quasi-experimental approach involving 30 participants exposed to Phishing scenarios in a controlled environment using Kali Linux. The results show that 83% of participants clicked the Phishing link and 60% entered their credentials, while 40% demonstrated awareness by avoiding further interaction. These findings indicate that cybersecurity awareness is still relatively low, but Phishing simulation is effective as an experiential learning tool.

Horman Corneles, Joy Reinst; Sri Winarso Martyas Edi

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Online maps applications have become an essential tool for modern society in finding the fastest and most efficient routes. However, these applications often fail to detect current road conditions such as flooding, demonstrations, accidents, or public events, causing users to get stuck in problematic routes. This study aims to develop a prototype of a community-based road condition reporting system, visualized through a web-based digital map. The system allows users to directly report road conditions by providing photo evidence, descriptions, and event categories. It is also equipped with features for designing event routes such as carnivals and suggesting alternative paths based on community reports. The development process was carried out using a simulation-based approach with scenario testing that reflects real field conditions, without involving direct user data. The implementation results show that all core features work properly. The technologies used include Leaflet.js, OpenStreetMap, and the Nominatim geolocation API. This research produces an adaptive community-based GIS model that can be further developed as an intelligent navigation solution at the city scale

Richardo, Daniel Darren; Wellem, Theophilus

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Malware represents an evolving cybersecurity threat that demands more effective detection methods. Conventional signature-based detection systems have limitations in identifying new variants, driving the development of deep learning-based approaches. This research implements and evaluates four variants of the YOLOv11 algorithm (n, s, m, l) for malware classification based on visual image representation. The dataset consists of 22,056 malware and benign images, divided into 70% training, 15% validation, and 15% testing across 8 classes (adware, backdoor, benign, downloader, spyware, trojan, virus, worm). Each model was trained for 100 epochs with batch size 32 using Google Colab with GPU support. Results demonstrate that all variants achieve high accuracy (97.8%-98.1%) with YOLOv11m as the best performer (98.1%). YOLOv11n offers optimal balance between accuracy (97.9%) and efficiency (1.5M parameters, 0.3 ms/img inference) ideal for real-time applications. This research surpasses previous methods such as K-NN (97.18%) and hybrid CNN (96.55%) with superior inference speed (0.3-0.9 ms/img vs tens to hundreds of ms/img), proving the effectiveness of YOLOv11 for fast, accurate, and scalable malware detection.

Abdul Ghofur; Hendri Kurniawan; Apri Kuntariningsih; Ahmad Muthohar

An International Journal Tourism and Community Review 2026 Akademi Kesejahteraan Sosial Ibu Kartini Semarang

This study examines the role of the creative economy in enhancing sustainable tourism potential in Pampang Cultural Village, Samarinda, Indonesia, and identifies strategic priorities for its development. Pampang Cultural Village is recognized for its rich cultural heritage preserved by the Dayak Kenyah community, which serves as a valuable tourism asset. Despite this potential, the contribution of creative economy activities to tourism development has not been fully optimized. Therefore, a comprehensive analysis is needed to formulate effective development strategies. This research employs a mixed qualitative–quantitative approach using the SWOT-AHP method. SWOT analysis is utilized to identify internal strengths and weaknesses as well as external opportunities and threats affecting creative economy development. Subsequently, the Analytic Hierarchy Process (AHP) is applied to determine the priority level of each strategic factor and alternative strategy. The findings indicate that the village possesses significant creative economy potential in cultural performances, handicrafts, culinary products, traditional fashion, and cultural souvenirs. Cultural authenticity emerges as the primary strength, while limited innovation capacity and digital marketing skills remain the major weaknesses. The results further reveal that the highest-priority strategy is the development of innovative creative tourism products rooted in Dayak Kenyah cultural heritage while preserving cultural authenticity. This strategy should be supported by digital promotion, human resource capacity building, stakeholder collaboration, and improvements in tourism infrastructure to achieve sustainable tourism development.

Rifna, Iza; Nurdin, Nurdin

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

The Free Nutritional Meal Program (MBG) is a government policy that is widely discussed by the public through social media, especially TikTok. Various comments that have emerged indicate differences in public opinion towards the program, so an analysis is needed to determine the tendency of public sentiment. This study aims to analyze TikTok user sentiment towards the Free Nutritional Meal Program using the Naive Bayes method. The research method is carried out through several steps, namely collecting TikTok comment data, preprocessing text, labeling sentiment data into positive, negative, and neutral, feature transformation using TF-IDF, and classification using the Naive Bayes algorithm. Based on the analysis of 500 comment data, the results show that positive sentiment dominates public opinion by 42% (210 data), followed by negative sentiment by 36% (180 data), and neutral sentiment by 22% (110 data). Testing the classification model using Naive Bayes produces excellent performance with an accuracy rate of 86%, precision of 84%, recall of 85%, and F1-score of 84%. The conclusion of this study shows that the Naive Bayes method is effective as an approach in social media sentiment analysis to map public responses to government policies.

Baharudin, Ali Musthofa; Ilham, Aqsha Maulana; Resmi, Arum Sita; Azkia, Bella Firdha; Reswara, Naufal +1 more

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Python programming has become a fundamental competence in the digital era, yet students often struggle to transform algorithmic logic into functional code. This gap between conceptual understanding and practical implementation skills requires a thorough investigation into learning challenges within the Industrial Informatics Engineering Technology (TRIN) program at Politeknik Manufaktur Bandung. Grounded in Bloom's Revised Taxonomy and Cognitive Load Theory, this descriptive quantitative study utilized a Likert-scale questionnaire and an objective comprehension test administered to 87 third-year students. Data were analyzed using descriptive statistics to map performance across three aspects: conceptual understanding, syntactic comprehension, and implementation ability. Results indicate the conceptual aspect achieved the highest average of 4.15, followed by syntax at 3.56 and implementation at 3.54, with objective test accuracy rates of 76.09%, 65.52%, and 67.36%, respectively. Major obstacles identified include difficulties with looping, debugging, and comparison operators. Therefore, enhanced structured practice and Project-Based Learning approaches are recommended to strengthen students' implementation competencies.

Priyambodo, Aji; Isnanto, R. Rizal; Sanjaya, Ridwan

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

Batik motif classification has attracted growing attention in visual computing due to its role in cultural heritage preservation, textile informatics, museum documentation, and automated cataloging. Although many studies report high classification accuracy, robustness under real-world acquisition conditions remains insufficiently understood. Batik images are frequently affected by illumination variation, blur, folds, watermark overlays, wearable deformation, scale inconsistency, and background clutter, creating challenges that extend beyond conventional image-noise assumptions. Existing studies largely focus on improving classification performance, while the interactions among acquisition variability, feature representation, evaluation practice, and deployment constraints remain fragmented. This systematic literature review addresses this gap by synthesizing batik classification research through a robustness-aware perspective. Using query expansion, backward and forward citation chaining, relevance screening, and thematic coding, 116 candidate records were identified, resulting in 50 highly relevant studies for detailed analysis. The review reveals that robustness is shaped less by denoising alone than by the combined effects of acquisition conditions, representation design, evaluation realism, and deployment context. Handcrafted descriptors remain competitive for small datasets and structured motifs due to their data efficiency and interpretability, whereas deep learning models achieve the highest reported accuracy when supported by sufficient data diversity and realistic augmentation. Hybrid representations emerge as the most consistently balanced approach, combining local texture stability with higher-level abstraction across heterogeneous acquisition settings. The review further identifies recurring robustness failure patterns, including background dependency, illumination instability, motif-scale inconsistency, wearable deformation, and source-shift vulnerability. Based on these findings, a robustness-oriented research agenda is proposed, emphasizing cross-acquisition evaluation, representation-stability analysis, batik-specific robustness benchmarks, acquisition-aware augmentation, and deployable lightweight or hybrid architectures. The study contributes a domain-specific synthesis that reframes batik motif classification from an accuracy-centric task toward a robustness-aware visual recognition problem.

Budi, Kristina; Bezaleel, Michael; Prestiliano, Jasson

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Consumption of sweetened coffee with various mixtures has become an unhealthy habit for the younger generation. Kopi Babah Kacamata, a legendary tubruk coffee in Salatiga, has been affected by this change. Many people are still unaware of the brand and the consumption of black coffee is declining. Therefore, this research will discuss the positive impact of consuming tubruk coffee with the Kopi Babah Kacamata brand as a soft selling medium for young people. This research uses mixed-sequel exploratory method and linear strategy in its design. The results of this study can be concluded that promotional videos with a storytelling approach for Kopi Babah Kacamata effectively introduce to the target audience.

Lestari Wulandari S; Ferinandus Leonardo Snanfi; Rif’iy Qomarrullah; Muhamad Thoif; Milcha H. Tammubua

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

The rapid growth of e-commerce among university students has provided greater convenience in conducting digital transactions. However, it has also created various challenges, including online fraud, discrepancies between advertised and delivered products, delayed shipments, and limited understanding of consumer rights and dispute resolution mechanisms. This community service program aimed to enhance legal literacy and increase students’ awareness of consumer protection in electronic transactions, particularly within the Faculty of Teacher Training and Education (FKIP) of Yapis University Papua. The program employed an educational-participatory approach through counseling sessions, interactive discussions, case simulations, and participant comprehension evaluations. The materials covered consumer rights and obligations, common violations in electronic transactions, complaint procedures on e-commerce platforms, and non-litigation dispute resolution mechanisms. The results demonstrated a significant improvement in students’ understanding of consumer protection laws, their ability to identify violations of consumer rights, and their knowledge of appropriate actions when disputes arise in online shopping transactions. Furthermore, participants showed strong engagement throughout the activities and were able to apply their knowledge effectively during case simulations. The program contributed to the development of more critical, informed, responsible, and legally aware digital consumers who are better prepared to engage safely and confidently in e-commerce activities.

Salsabila Salsabila; Prima Maharani Putri; Luhur Dewantoro; Nurrizki Haitamy

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Background: Adenoid hypertrophy is a condition characterized by enlargement of the adenoid tissue which can cause nasopharyngeal obstruction and potentially affect the function of the Eustachian tube. Dysfunction of the Eustachian tube may disrupt middle ear ventilation and increase the risk of otitis media. The degree of adenoid hypertrophy can be objectively assessed using a lateral nasopharyngeal radiograph by calculating the adenoid–nasopharyngeal ratio (A/N ratio). Objective: This study aimed to determine the relationship between adenoid hypertrophy based on the adenoid–nasopharyngeal ratio and the incidence of otitis media. Methods: This study was a quantitative research with an analytic observational design using a cross-sectional approach. Data were obtained from the medical records of patients with adenoid hypertrophy who underwent lateral nasopharyngeal radiographic examination at RSI Purwokerto from 2022 to 2025. The sample consisted of 31 patients who met the inclusion and exclusion criteria. Data analysis was performed using the Spearman correlation test because the data were not normally distributed based on the Shapiro–Wilk test. Results: The results showed that most of the subjects were male (17 subjects, 54.8%) and female (14 subjects, 45.2%). The median age of the subjects was 7 years with an age range of 4–9 years. The median adenoid–nasopharyngeal ratio was 0.90 with a range of 0.68–0.99. Otitis media was found in 11 subjects (35,5%), while 20 subjects (64,5%) did not experience otitis media. The Spearman correlation test showed a correlation coefficient of r = 0.015 with a p-value of 0.936 (p > 0.05), indicating that there was no significant relationship between the adenoid–nasopharyngeal ratio and the incidence of otitis media. Conclusion: There was no statistically significant relationship between adenoid hypertrophy based on the adenoid–nasopharyngeal ratio and the incidence of otitis media.

Nabilla Tita Saputri; Yusuf Alam Romadhon

Jurnal Sains dan Kesehatan (JUSIKA) 2026 Universitas Muhamadiyah Manado

Diabetes Mellitus is a non-communicable disease with an increasing prevalence and has become a major public health concern globally and nationally. The incidence of diabetes mellitus is influenced by various individual and environmental factors. This study aimed to analyze the relationship between age, gender, and residential proximity to landfill areas and the incidence of diabetes mellitus in Bendosari District. A quantitative analytic observational design with a cross-sectional approach was employed. The study population consisted of 1,890 patient visit records recorded in the Management Information System of Bendosari Public Health Center in 2025. A total of 363 respondents were selected using proportionate stratified random sampling. Data were analyzed through univariate analysis, bivariate analysis using the Chi-Square test, and multivariate analysis using multiple logistic regression. The findings showed that age was significantly associated with diabetes mellitus incidence (p=0.000; OR=79.790; 95% CI=53.511–118.974). Gender was also significantly related to diabetes mellitus incidence (p=0.000; OR=0.298; 95% CI=0.203–0.435), indicating that females had a higher risk than males. In contrast, residential proximity to landfill areas was not significantly associated with diabetes mellitus incidence (p=0.308; OR=1.247; 95% CI=0.439–3.540). Multivariate analysis revealed that age and gender were the dominant factors influencing diabetes mellitus incidence, with the model explaining 56.1% of the variation. The study concludes that age and gender are significant determinants of diabetes mellitus incidence, whereas residential proximity to landfill areas has not been proven to significantly affect its occurrence.

Putri Diana

Jurnal Inovasi Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study was conducted to analyze the relationship between students’ critical thinking skills and mathematical problem-solving abilities through a literature review approach. The study is based on the importance of mastering higher-order thinking skills in the mathematics learning process, particularly when students are faced with complex problems related to real-life situations. The method used in this research was a literature review by examining various relevant scientific journals and academic books published between 2021 and 2026. The data analysis process was carried out through stages of identification, classification, evaluation, and synthesis of the collected sources. The findings revealed a significant and positive relationship between critical thinking skills and students’ mathematical problem-solving abilities. Critical thinking skills play an important role in helping students understand problems, process and analyze information, select appropriate solution strategies, and systematically review the results obtained. Students with strong critical thinking skills generally demonstrate more optimal mathematical problem-solving abilities. In addition, the implementation of learning models such as Problem-Based Learning and contextual approaches has been considered effective in improving both abilities. Therefore, critical thinking skills are regarded as an essential aspect that needs to be developed in mathematics learning in order to enhance students’ mathematical problem-solving abilities.

Nifhfu Lailaturohma; Chairil Anwar; Laily Muzdalifah

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.