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This study aims to analyze the effectiveness of the implementation of fixed asset accounting systems and procedures at the Department of Transportation of Medan City. The research employs a qualitative approach with a descriptive method to gain an in-depth understanding of actual field conditions. Data were collected through observation, interviews, documentation, and literature review, involving four informants directly engaged in fixed asset management. The results indicate that the implementation of fixed asset accounting systems and procedures has been relatively effective, as reflected in the execution of asset management stages in accordance with applicable regulations and the utilization of information technology-based systems. These systems support more structured recording and reporting processes. However, the effectiveness has not been fully optimized due to several constraints encountered during implementation. Factors influencing effectiveness include the quality of human resources, the use of technology, data completeness, and coordination among work units. The identified challenges involve data inaccuracies, limited user competence, weak internal control, and technical issues within the system. These conditions affect the quality of financial reports, particularly in terms of accuracy and timeliness, and also influence the effectiveness of internal control. This study contributes by identifying key issues and highlighting the importance of improving system quality and human resource capacity to support more effective and accountable fixed asset management.

Drug logistics management is a critical component of pharmaceutical services that ensures the availability, quality, safety, and rational use of medicines. Inadequate logistics management may lead to stock shortages, overstocking, increased operational costs, and disruptions in healthcare services. This study aimed to analyze the drug logistics management system at Altara Simalingkar Clinic, encompassing planning, budgeting, procurement, receiving, storage, distribution, utilization, recording and reporting, as well as monitoring and evaluation. This study employed a descriptive qualitative approach. Data were collected through in-depth interviews, observations, and documentation involving a pharmacy assistant technician as the key informant directly responsible for the daily technical operations of drug logistics management. Data were analyzed thematically by comparing interview findings, observations, and supporting documents. The results showed that the drug logistics management system at Altara Simalingkar Clinic generally complied with pharmaceutical logistics management principles. Drug planning was based on previous utilization data, disease patterns, and evaluations of fast-moving and slow-moving medicines. Storage practices implemented the First Expired First Out  method, while recording and reporting activities were supported by a pharmacy management information system. However, three structural challenges were identified: delays in drug delivery from distributors, limited storage capacity that does not meet WHO Good Storage Practice standards, and discrepancies between physical stock and administrative records arising from the dual manual-digital recording system. To enhance the effectiveness and sustainability of pharmaceutical services, it is recommended to diversify distributors for critical medicines, fully digitize inventory recording through barcode implementation, and optimize storage infrastructure in accordance with applicable regulatory standards.

This journal examines the influence of the level of understanding, environmental concern, and management support on the implementation of Sharia-based green accounting in tofu MSMEs in Kudus Regency. The study uses a mixed method, combining qualitative and quantitative approaches, where the qualitative approach is used to understand the phenomena in depth, while the quantitative approach is used to empirically test the relationships between variables. The environmental concern variable is used as a mediator to analyze the indirect effect of the level of management understanding and support on the implementation of Sharia-based green accounting. The study sample consisted of 100 respondents spread throughout Kudus Regency. The results indicate that the level of management understanding and support significantly influence environmental concern. In addition, the level of understanding and concern for the environment has also been proven to affect the implementation of Sharia-based green accounting. However, management support does not have a direct impact on the implementations of Sharia-based green accounting. Environmental concern has been proven to act as a mediating variable that strengthens the influence of the level of management understanding and support for the implementation of Sharia-based green accounting. Overall, these findings confirm that improving understanding and concern for the environment is a key factors in encouraging the implementation of environmentally-based accounting practices that comply with Sharia principles in tofu MSMEs.

The urgency of this research lies in the increasing risk of flooding and air pollution in Makassar City due to rapid urbanisation and the uncontrolled growth of motorised vehicles. The purpose of this study is to analyse the potential of urban planning and sustainable mobility policies in reducing disaster risks and environmental impacts, and to formulate more adaptive and data-driven policy strategies. This study uses qualitative methods by collecting data through interviews, documentation, observation, and focus group discussions (FGDs). Key informants include the Environmental Agency, the Spatial Planning Agency, and the Makassar Regional Disaster Management Agency (BPBD), which have strategic roles in spatial planning policies, environmental management, and disaster mitigation. The study findings indicate that flood risk and air pollution in Makassar City are complex problems influenced by population growth, land conversion, vehicle density, limited drainage, climate change, and industrial waste. Although various urban planning policies have been implemented, their effectiveness remains limited due to implementation constraints. Therefore, an integrated approach that combines adaptive urban planning, environmentally friendly mobility, effective waste management, and community participation is needed. With a systemic and coordinated strategy, Makassar has the potential to reduce flood risk, reduce pollution, and create a safer, healthier, and more sustainable urban environment.

The purpose of this study is to focus on the role of innovative governance in supporting the digitalization of sustainable mobility to improve the efficiency and accessibility of urban transportation. This study aims to investigate the potential of the bright governance concept to accelerate digital transformation in Makassar City's transportation system. The research method used is a qualitative approach with data collection techniques through in-depth interviews, field observations, policy document analysis, and Focus Group Discussions (FGD). Key informants include local governments, transportation operators, academics, and community users of transportation services. The data obtained were analyzed using NVivo 12 Plus to identify patterns and relationships in digital transportation policies. The findings of this study indicate that transportation digitalization in Makassar City through Teman Bus Trans Mamminasata, QRIS payments, and intelligent transportation systems has successfully improved the efficiency, transparency, and quality of public services, as seen from the increase in the number of passengers despite still facing challenges such as declining interest in paying fares, public preference for private vehicles, limited information, and competition from other modes. The sustainability of this innovation depends on the implementation of an innovative governance model with cross-sector collaboration, data transparency, public participation, and analytics-based decision-making to realize modern, inclusive, and sustainable urban mobility in Makassar.

Stunting is a national health problem that has not been resolved to date. Training on the use of local coastal food is still rare and the use of yards through planting moringa is also still lacking in coastal areas. The purpose of this community service is to prevent stunting by training to toddler families about the benefits and innovations of local coastal food and planting moringa trees in the Soropia coastal area. The implementation method uses lectures and demonstrations of making fish and moringa chips. Community service has been carried out in Bajoe Village on 35 mothers with toddlers, using booklets and leaflets. The results of the implementation of the activity are knowledge and the media score obtained before health education is 8 and after 10, with a good knowledge achievement of 100%. The results of the training on making moringa chips, there was an increase in skills before was 10 and after training obtained a score of 12, the achievement of skills after being given training was 91.4%. The results of the Wilcoxon sign rank test obtained a p value of 0.000. The conclusion of community service is that there is an increase in the knowledge and skills of mothers who have toddlers in utilizing local coastal food and the availability of moringa trees in the yards of their homes and the Bajoe Village Hall, Soropia Subdistrict.

This study aims to describe the implementation of spiritual activities and the development of student creativity at SMTK Alor Barat Laut, Alor Regency, as well as to analyze their contribution to the spiritual growth and potential development of students within the context of Christian education. Using a qualitative approach with a case study method, this research involved the principal, teachers, dormitory supervisors, and students as research subjects. Data collection techniques were carried out through participatory observation, in-depth interviews, and documentation. The results of the study show that structured spiritual activities conducted through morning worship, afternoon worship, evening worship, fasting worship, the Bible Reading Movement, memorization of golden verses, praise practice, and tambourine practice have made significant contributions to the spiritual growth and creativity development of students. The active involvement of students as worship leaders and as performers in artistic ministries fosters self-confidence, the ability to express themselves through music and the arts, as well as responsible character grounded in Christian values. Supporting factors for the implementation of these activities include a clear program structure, full support from teachers and dormitory supervisors, and the active participation of the school community, while inhibiting factors include a packed schedule and limited facilities and infrastructure. This study concludes that SMTK Alor Barat Laut has successfully realized holistic education that integrates spiritual formation and creativity development in a balanced manner, so that students grow into individuals who are faithful, creative, and character-driven in accordance with the values of Christian education.

This study was conducted based on observational findings indicating that educational institutions need to implement appropriate educational marketing management strategies to enhance their attractiveness amid increasing competition. The purpose of this study is to analyze educational marketing management strategies used to attract prospective students and to identify factors influencing their effectiveness. This research employed a qualitative approach, with observation, interviews, and documentation serving as data collection techniques. The collected data were analyzed through data reduction, data presentation, and conclusion drawing. The findings reveal that educational marketing strategies are implemented through promotional program planning, utilization of information media, improvement of educational service quality, strengthening of institutional image, and collaboration between schools and the community. A well-planned and sustainable marketing system has been shown to increase public trust in educational institutions. Furthermore, students’ interest in choosing an educational institution is influenced by the quality of educational programs, supporting facilities, school reputation, learning environment, and information accessibility through various media. The study findings indicate that effective implementation of educational marketing management strategies can enhance institutional competitiveness and increase student enrollment. Therefore, educational institutions are encouraged to continuously develop innovative marketing strategies that align with community needs to remain relevant and attractive to prospective students.

This study aims to explain students' learning activities in Natural and Social Sciences (IPAS) subjects using a volcanic eruption simulation through the Project Based Learning (PjBL) model. The background of this study is the low student engagement caused by the teacher-oriented learning method, so that students tend to be passive. The method used in this study is descriptive qualitative, with data collection techniques in the form of observation, interviews, and documentation. The subjects of this study were fifth-grade elementary school students. The learning process was carried out through the PjBL stages, which include project planning, project implementation, and presentation of project results. In addition, this learning also contributes to improving the ability to work together, think critically, be creative, and solve problems. Contextual and experience-based learning helps students understand the material better and increases their motivation and curiosity. Thus, the PjBL model has proven effective in increasing student learning activities in science learning at the elementary school level.

This study aims to implement Business Intelligence using Microsoft Power BI to support network disturbance monitoring based on trend analysis. The main problem addressed in this research is that network disturbance data has only been used as documentation, resulting in suboptimal monitoring and data analysis processes. The data used in this study consists of historical network disturbance data, including information on disturbance location, type of disturbance, occurrence time, and resolution duration. The research methodology includes data collection, data preprocessing, implementation of a Business Intelligence dashboard, and trend analysis using interactive visualizations in Microsoft Power BI. The developed dashboard consists of Key Performance Indicators (KPI), interactive filters, line charts, pie charts, bar charts, and table visuals to support a more effective and structured network monitoring process. The results show that the implementation of the Business Intelligence dashboard is capable of supporting real-time, interactive, and user-friendly monitoring of network disturbances. The trend analysis results indicate that the number of network disturbances fluctuated each month, with the highest number occurring in August and the lowest in November. In addition, the dominant types of disturbances were identified as Supporting Facilities and Electrical Problems. Based on functional testing and user testing results, all dashboard features performed successfully and were considered effective in supporting monitoring activities and data-driven decision making.  

South Korea presents multidimensional challenges for the Indonesian diaspora, particularly Indonesian migrant workers (PMI), in maintaining their Islamic identity in a secular society with a highly disciplined work culture. This article documents the implementation of the UINSA International Community Engagement (UICE) 2025 program, an initiative that integrates student mobility with community service using the Asset-Based Community Development (ABCD) approach. This research uses a descriptive qualitative method to explore the potential and assets of the community at Al-Barokah Mosque, Gimhae, which include individual, social, physical, spiritual, and economic assets. The program implementation focused on empowerment and education through mental strengthening seminars, digital da'wah (podcasts), fiqh studies for women, the establishment of a Quran Education Park (TPQ) for migrant children, and support for the mosque's economic independence (BUMM). The results of the activities show that cross-cultural interaction and this asset-based approach are effective in strengthening Islamic identity, building transnational solidarity, and empowering the PMI community to be more independent and resilient in facing social vulnerability in a minority country.

Educational philosophy plays a significant role in developing students’ thinking abilities, especially in improving critical thinking competence and creativity. Through learning strategies that encourage students to actively ask questions, analyze, and evaluate information, students can develop into more rational, critical, and independent individuals in making decisions. This study aims to explore the role of educational philosophy in developing students’ critical reasoning competence and creativity. The research employed a qualitative method using a literature study approach. Data were obtained from various sources, including books, scientific journals, and articles relevant to the research topic. The findings show that the implementation of educational philosophy through discussions, question-and-answer methods, and experience-based learning (learning by doing) can improve students’ analytical skills while encouraging the emergence of creative and innovative ideas. In addition, a learning environment that provides students with opportunities to express their opinions can support the optimal development of their potential. Thus, educational philosophy not only functions as a theoretical foundation in education but also has practical applications in creating creative, active, and progressive learning environments. Therefore, the implementation of educational philosophy is important in producing a generation that is creative, analytical, and capable of facing the challenges of the modern era.

This study aims to determine the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang. The focus of the study includes planning, implementation, supervision, and evaluation of quality standards in health laboratory services. This research employed a qualitative method with an observational study approach. Data collection techniques were conducted through observation, interviews, and documentation involving parties engaged in laboratory management. Data analysis was carried out through data reduction, data presentation, and conclusion drawing. The results of the study indicate that health laboratory management at UPTD LABKESDA Kota Serang has implemented quality standards in various aspects of service, including administrative management, quality control of examinations, management of facilities and infrastructure, and improvement of laboratory personnel competencies. However, several obstacles were still identified, such as limited human resources, supporting facilities that are not yet optimal, and the need for periodic supervision and evaluation improvements. The implementation of quality standard-based management is considered capable of improving the effectiveness of laboratory services and maintaining public trust in health examination results. Based on the findings, it can be concluded that the implementation of quality standard-based health laboratory management at UPTD LABKESDA Kota Serang has been carried out fairly w, although further improvements and developments are still needed to optimize the quality of laboratory services.

This study aims to examine flood disaster mitigation efforts carried out by the Regional Disaster Management Agency in Sukamakmur Village, Karawang Regency. This research employed a qualitative method with a case study approach. The theory used in this study is the Strategy Theory proposed by James Brian Quinn (2003:10), which consists of three dimensions: objectives, policies, and programs. The study identifies problems related to flood disasters that occur almost every year in Sukamakmur Village. To address these issues, it is necessary to analyze the mitigation efforts implemented by the Regional Disaster Management Agency (BPBD), as well as the related policies and programs concerning flood disasters. The findings show that the objective of disaster mitigation is directed toward improving community preparedness and capacity in dealing with flood risks. Mitigation policies are implemented through strengthening community capacity based on non-structural mitigation, such as the establishment of Disaster Resilient Villages (DESTANA), village disaster volunteers, and disaster risk assessments. The mitigation programs carried out include disaster awareness socialization, mitigation training, and dissemination of daily weather information. In its implementation, BPBD also coordinates with the village government, sub-district task forces, and the River Basin Management Agency (BBWS). These mitigation programs have had a positive impact on increasing community knowledge, preparedness, and participation, although there are still obstacles in the form of limited budgets, infrastructure, human resources, and suboptimal cross-sector coordination. The contribution of this research is to provide additional insight and new information regarding the role of the Regional Disaster Management Agency in flood disaster mitigation.

An appropriate strategy has become a crucial factor for Micro, Small, and Medium Enterprises (MSMEs) in maintaining customer loyalty. This study focuses on analyzing the implementation of marketing communication strategies adopted by Nasi Goreng Barokah Jaya, an MSME located in Cikampek, to retain its loyal customers. This study employed a descriptive qualitative approach based on the 7P Marketing Mix theory developed by Kotler and Keller (2016). Data were collected through in-depth interviews, field observations, and documentation involving the business owner, employees, and loyal customers. The data were subsequently analyzed using the Miles and Huberman interactive model, while data validity was ensured through triangulation. The findings reveal that direct interaction, responsive and friendly service, word-of-mouth promotional activities, and personalized approaches serve as the main pillars in building customer loyalty. Customer loyalty is significantly influenced by product quality, price affordability, service reliability, and the emotional bond established between the business and its customers. These findings confirm that simple yet consistently implemented marketing communication strategies are effective in maintaining a loyal customer base in the culinary MSME sector.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

Bintan Regency, as a coastal area with a strategic geographical location as an international shipping route, is vulnerable to marine pollution caused by oil spills. Repeated incidents throughout 2023-2025 show that this problem has not been resolved. The purpose of this study is to evaluate the effectiveness of the implementation of MARPOL Annex I as a regulation that prevents pollution caused by oil spills at sea, particularly in Bintan Regency. This study identifies gaps in the implementation of regulations at the national level and formulates a more integrated form of prevention through strengthened supervision and the application of technology. The method used is a qualitative descriptive method through a literature review approach, with secondary data from scientific journals, articles, media reports, YouTube, and other supporting documents related to the incident. The results of the study show that: first, mitigation efforts are still focused on post-spill responses, such as manual cleanup involving institutions and the community. Second, weak border patrols make it difficult to find the perpetrators. Third, Bintan Regency has not utilized technology such as blockchain as a potential tool that can help prove ship compliance with MARPOL Annex I. Although MARPOL Annex I has been implemented in accordance with national regulations, its implementation has proven ineffective as spills continue to recur to this day. Therefore, changes are needed in terms of prevention through integrated maritime surveillance and the introduction of digital technology for reporting ship compliance with MARPOL Annex I in the Bintan Regency area.

This study aims to design a Business Intelligence dashboard to support operational performance monitoring in Freight Forwarding Project Cargo services at PT XYZ. The company currently relies on manual reporting processes by exporting operational data from SAP and Microsoft SharePoint into spreadsheet files, resulting in inefficiencies and difficulties in monitoring shipment activities. This research adopts the Data Warehouse Lifecycle methodology using The Nine Steps of Kimball approach. Operational data obtained from SAP and Microsoft SharePoint were processed through the Extract, Transform, Load (ETL) stages using Power Query and visualized using Microsoft Power BI Desktop. The resulting dashboard provides key performance indicators (KPIs), including Total Shipment, Delayed Shipment, Average Lead Time, Average Delay Time, and On-Time Shipment Percentage, along with supporting visualizations for operational analysis. The implementation results indicate that the dashboard is capable of integrating operational data into a centralized platform and presenting information interactively to support monitoring activities and operational decision-making. The developed dashboard is expected to improve reporting efficiency, enhance visibility of shipment performance, and support data-driven decision-making within the company.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

Manual management of customer receivables in manufacturing companies often leads to inefficiencies, including slow analysis processes, difficulty in monitoring outstanding balances, and limited ability to track payment trends comprehensively. This study designed a Business Intelligence Dashboard using Microsoft Power BI to address these issues at PT. XX Industry, employing a Software Development Life Cycle (SDLC) approach consisting of four stages: Planning, Analysis, Design, and Implementation. During the design phase, a data warehouse was built using a star schema model in SQL Server Management Studio, followed by an Extract, Transform, Load (ETL) process to ensure data accuracy and consistency prior to integration into Power BI. Five Key Performance Indicators (KPIs) were established collaboratively with company management through a series of online discussions, comprising Total Invoice, Total Payment, Total Receivables, Payment Rate, and Average Payment Time, all implemented using DAX expressions. The resulting dashboard features monthly trend visualizations, customer-based receivables distribution, and interactive filter capabilities. System testing confirmed that all components functioned correctly, while ETL validation verified consistency between processed and source data. User Acceptance Testing (UAT) conducted by management yielded an average score of 4.7 out of 5, reflecting a very high level of user acceptance. Overall, this dashboard proved effective in improving receivables monitoring efficiency and supporting faster, data-driven decision-making.