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The narratives of identity politics emerging ahead of the 2024 Elections threaten the unity of Indonesia's pluralistic nation. This research explores how Pancasila can reinvigorate the spirit of unity in the face of this unsettling vortex of identity politics. Employing a qualitative approach, the study investigates Pancasila's role as the unifying thread of diversity in bolstering public accountability and good governance. The findings reveal that identity politics jeopardize social stability and public trust in the government. Therefore, strategic steps are needed to implement Pancasila's values, such as transparency, participation, and non-discriminatory law enforcement. Pancasila must serve as the moral foundation for clean, effective, and integrity-based governance in weaving the nation's diversity. This research recommends revitalizing the understanding of Pancasila and integrating good governance principles into government policies. It is expected to guide Indonesia towards dignified progress by uniting to face global challenges. Are you interested in learning more about how Indonesia can embody the spirit of Bhinneka Tunggal Ika amidst the swirling currents of identity politics?  

Management accounting plays a key role in improving the financial performance of retail companies in Indonesia. By using accurate and relevant financial data, management accounting helps management make effective strategic decisions. In the context of retail companies, management accounting helps in optimizing operational costs, planning budgets, and measuring organizational performance. In this research, we will explore the role of management accounting in improving the financial performance of retail companies in Indonesia.  

This research aims to analyze marketing strategies and factors that influence the success of SMEs in the martabak business in the Sukatani area, Bekasi Regency, which coincides in Sukadarma Village, Kampung Serengseng Jaya. MSMEs play an important role in the local economy, but often face challenges in competing with larger businesses. To identify effective strategies, we conducted a qualitative study using in-depth interviews with Martabak MSME owners and used SWOT analysis to identify strengths, weaknesses, opportunities and threats faced. The research results show that the use of social media as a marketing tool, product innovation and service quality are the main factors that contribute to the success of martabak MSMEs. Additionally, partnerships with local suppliers and a deep understanding of consumer preferences have also proven important. The challenges faced include intense competition, fluctuations in raw material prices, and limited capital. Thus, this research provides insight into the best practices that can be implemented by martabak MSMEs to increase the competitiveness and sustainability of their businesses. The proposed strategic recommendations include increasing digital skills, product diversification, and developing customer loyalty programs

Teachers are a key element in the education system, especially in schools. All other components, ranging from curriculum, infrastructure, costs, and so on will not mean much if teachers who hold strategic positions are unable to maximize their performance. The purpose of the literature review is to review how teachers perform as strategic human resources in the education system in Indonesia. Methods: The literature review was conducted based on issues, methodology, similarities and further research proposals. The 5 studies used were qualitative research methods. The results of the 5 studies showed that teacher performance as a strategic human resource in the Indonesian education system is strongly influenced by work motivation factors.

Human Resource Management (HRM) is a strategic field that plays a crucial role in achieving organizational goals. HRM is not just about managing people, but also requires knowledge of human behavior and the ability to manage it effectively. The formulation of techniques in HRM must be relevant to the business methodology used by the organization. HRM is not just a science, but also an art in the business world. HRM aims to regulate the relationship and role of manpower to be effective and efficient, so that it can help achieve the goals of the company, employees, and society.

The clinic's process for requesting a consultation with a doctor and receiving a queue number is inefficient. To help patients make the most of their time at the clinic, it is helpful to provide them with information on when physicians will be available to see them. A new approach to health development governance is required under Regulation No. 21 of 2020 of the Republic of Indonesia's Minister of Health, which addresses the Ministry's Strategic Plan for 2020–2024. This plan encompasses health information systems, research integration, and development, among other areas. First, Health Technology Transformation, which includes developing and integrating health data; second, Health Service Application Integration and Development; and third, Health Technology Ecosystem Development, will house the primary activities involved in health technology transformation. This study's findings suggest that consumers are mostly interested in finding hospitals in close proximity to their homes, rather than using the doctor's appointment component of the KlikDokter app. Because of this, KlikDokter has to implement a change movement that can increase the number of health facilities that operate with Klik Doctor, allowing it to reach the closest health facility. It also has to link insurance and BPJS so that health facilities may provide transaction features.

This study aims to analyze the best-selling ice cream sales data in 2022 from the Mixue Karangjati franchise in Semarang Regency, as well as calculate the contribution margin ratio (RCM) and break-even point (BEP) in units and monetary value for each item. Sales data and related costs are processed to gain insights into the company's financial performance. The analysis results indicate that the RCM for the year 2022 is 7.4%, while the BEP in units and monetary value has been calculated for each item. Additionally, planning recommendations for the future are provided, including product diversification, cost monitoring, technology utilization, and service quality improvement. This study provides crucial insights for management in financial planning and strategic decision-making to achieve the company's business goals.

The Teaching Campus Program through the Independent Learning Campus (MBKM) policy is a strategic step for the Ministry of Education and Culture in improving the literacy and numeracy competencies of students in Indonesia. Involving students directly makes a significant contribution in strengthening learning at the elementary school level, according to the needs and conditions the school is facing. With this activity, it is hoped that teachers can be motivated to create a more enjoyable learning atmosphere, especially students who are motivated to continue learning and develop their potential. The School Literacy Movement (GLS) is one of the names of the activities we provide to study literacy in children to increase interest in reading. Increasing students' literacy competency is a positive result of the implementation of the Class 6 Teaching Campus Program at SDN 027977 West Binjai. Hopefully this program will continue to provide positive benefits for education at the school, especially in grades II, IV, V and VI.

Customs is everything related to the supervision of the traffic of goods entering or leaving the customs area as well as the collection of import and export duties. Based on this definition of customs, the Directorate General of Customs and Excise (DJBC) has a very strategic role in both supervision and service. Economic life between one country and another is increasingly interdependent so that legal provisions in the field of international trade and transnational business are increasingly necessary. As time goes by, the presence of corporations in the economy is like a double-edged sword. On the one hand, it can provide benefits for economic growth through state income in the form of taxes thereby increasing the country's foreign exchange and on the other hand, it can threaten state income because corporations often commit crimes to gain as much profit as possible by falsifying goods export documents. The 1945 Constitution of the Republic of Indonesia Article 1 paragraph 3 states that Indonesia is a legal state. In accordance with the concept of a rule of law, everything related to processes carrying out aspects of government power is based on law, including the law enforcement process in cases in the customs sector, especially in the export sector. This research uses normative legal research methods. Normative research is research carried out by examining library materials using data sourced from secondary data, namely primary legal materials, secondary legal materials and tertiary legal materials. Data collection in this research was carried out by document study and literature study. Then it is described qualitatively to make it easier to draw conclusions from the data. The aim of this research is to determine the factors that cause corporations to commit criminal acts of falsifying export documents and to find out what corporate criminal liability is for criminal acts of falsifying export documents according to Law of the Republic of Indonesia Number 17 of 2006 concerning Customs.    

Stunting is a chronic nutritional problem that impacts the growth and development of children, posing a serious challenge to public health in Indonesia. One strategic approach to addressing this issue is through intensive training of health cadres. Health cadres play a crucial role in educating the community about the importance of balanced nutrition and good health practices, especially for pregnant women and young children. Structured and continuous intensive training for health cadres is expected to enhance their knowledge and skills in early detection of stunting cases, providing nutritional education, and implementing appropriate interventions. This training program covers various topics such as healthy eating patterns, infant and young child feeding (IYCF), and prevention of diseases contributing to stunting. Additionally, the training includes simulations and field practices that allow health cadres to apply their acquired knowledge in real-life situations. Results from this training show significant improvements in the competencies of health cadres and a reduction in stunting prevalence in the intervention areas. Therefore, intensive training of health cadres has proven to be an effective strategy for stunting prevention and needs to be widely implemented in various regions of Indonesia.

HR planning is very important, considered as the first and most important part of HR management. This article details the theoretical basis of HR planning. The authors have attempted to provide a complete picture of these important human resource practices. This literature review discusses the importance of human resource planning, its objectives, and the influence of strategic factors. This research also includes human resource planning models and frameworks as well as explanations of how to retain and motivate company employees.

Manufacturing companies are working hard to maximize the use of their information technology, especially on Enterprise Resource Planning (ERP) systems, in today's sophisticated, competitive, and technology-driven environment. By leveraging a central database and operating in a consistent system environment, ERP systems unify all company activities. This integrated system can combine information from multiple departments to make decision making easier and better suited to the internal and external needs of the business. The choice of an ERP system is an important investment intended to improve the financial, strategic and profitable performance of a company. This study clarifies the key factor of success faced by manufacturing companies while utilizing ERP software.

Manufacturing companies are working hard to maximize the use of their information technology, especially on Enterprise Resource Planning (ERP) systems, in today's sophisticated, competitive, and technology-driven environment. By leveraging a central database and operating in a consistent system environment, ERP systems unify all company activities. This integrated system can combine information from multiple departments to make decision making easier and better suited to the internal and external needs of the business. The choice of an ERP system is an important investment intended to improve the financial, strategic and profitable performance of a company. This study clarifies the key factor of success faced by manufacturing companies while utilizing ERP software.    

This research aims to explore and analyze the role of diversity and equality in modern organizations. The research method used is a qualitative approach, by conducting case studies of several different organizations in the private sector. Data was collected through in-depth interviews with senior managers, employees, and through analysis of internal company documents. The results show that diversity in terms of background, gender, and expertise can contribute significantly to innovation and creativity within organizations. Meanwhile, the implementation of equality in organizational policies and practices has a positive impact on employee satisfaction, loyalty, and work productivity. Analysis using VOSviewer showed that key concepts that emerged included inclusiveness, fairness, collaboration and respect for individual uniqueness. Nonetheless, challenges related to conflict management, organizational culture adaptation, and managing change remain a key focus in the implementation of diversity and equality in various organizational contexts. The findings provide a deeper understanding of how organizations can leverage diversity and equality as strategic resources to achieve competitive advantage and sustainable growth in an increasingly complex global marketplace.

Managemen of teaching staff and education staff is a complex and strategic process to improve the quality of education.In this context,the managemen of teaching and educational staff focuses on the effective and efficient development,managemen and use of human resources.In this way,the managemen of teaching staff and educational staff can improve the quality of educational,increase teacher motivation and job satisfaction,and improve the quality of educational services provided. In the managemen of teaching staff and educational sataff,several important factors that need to be considered are the development of teacher competency,time and resource management,and the use of technology to increase efficiency and effectiveness.Apart from that,management of teaching staff must also pay attetion to other aspects such as organizational culture,commonication and teacher job satisfaction.Thus,management of teaching staff and educational staff can be an effective strategy for improving the quality of education and increasing student achievement.

Supply Chain Management is a set of forms for the effective integration of suppliers, manufacturers, warehouses and warehouses, so that goods are produced and distributed in the right quantity, in the right position, at the right time, to minimize costs and provide services to client satisfaction. Currently, many companies are implementing Supply Chain Management to increase the competitiveness of companies with one another. Supply Chain Management is a strategic competitive tool for companies that make competing logical problems a strategy to win the competition. The purpose of making this paper is to explore the budget chain management section in terms of systems and operations within the company that enable it to provide value to consumers in terms of vacuum and speed of service. So that consumers will feel the superiority of the product even though it is physically somewhat similar to other products

The advancement of information technology, particularly in data analytics, has significantly impacted management accounting practices and strategic decision-making. This study aims to analyze the role of data analytics in management accounting and its impact on strategic decision-making in competitive markets. This study proposes a new framework that integrates data analytics into management accounting, focusing on its application in improving decision-making accuracy, competitive advantage, and operational efficiency. The methodology employed is a literature-based review, examining relevant journal articles, books, and industry reports. Secondary data is used to assess the impact of data analytics in management accounting and strategic decision-making. The findings reveal that the implementation of data analytics in management accounting improves budgeting and forecasting accuracy, provides a competitive advantage through faster market responses, and enhances operational efficiency by reducing costs and streamlining processes. The analysis indicates that while there are challenges such as technological barriers, organizational resistance, and ethical issues, the opportunities presented by data analytics in management accounting are significant. Proper implementation can support more accurate and efficient strategic decision-making, improving a company’s competitive positioning. Future research could focus on exploring the application of emerging technologies like artificial intelligence (AI) and machine learning in management accounting. Additionally, further investigation into the impact of data privacy regulations and ethical challenges is needed.

The aim of this activity is to (1) determine the impact of globalization of education on the quality of learning in class V of MIN 1 Langkat (2) determine the efforts and strategic steps towards the quality of learning in class V A of MIN 1 Langkat in the era of digital globalization. The results of this research are: 1) The impact of globalization in the digital era on the quality of learning in class V A of MIN 1 Langkat consists of two impacts, namely positive impacts and negative impacts. Positive impacts include globalization providing opportunities for educators and students to learn science and technology as a learning reference. Meanwhile, negative impacts include teachers not yet 100% implementing digital-based learning in schools because the availability of learning technology in schools is still incomplete. Several efforts that can be made and strategic steps in learning are divided into three activities with several stages, namely (a) Preliminary activities in the form of a phase of getting used to class order, motivation and advice. (b) Core activities include four stages, namely the understanding or reasoning stage, the application stage and the meaning stage. (c) The closing activity is evaluation and reflection between students and teachers regarding the implementation of learning in class V A of MIN 1 Langkat Tanjung Pura.Abstract and Keywords must be written in English, in italic style, and contain a brief description of the research background, objectives, methods, findings, and implications. The abstract is written in one paragraph with a single space (maximum 200 words), without any reference or formula.

Dasawisma groups have strategic potential in supporting family independence, but have not been optimally empowered. This Community Service activity aims to strengthen Dasawisma's capacity as agents of social change in enhancing family independence through the internalization of independence spirit values. The method used was a participatory and educational community organizing approach, implemented at Dasawisma Asoka RT.007, Bukit Timah Sub-district, Dumai City, on August 10, 2024. Activities included interactive material delivery, group discussions, work program preparation simulations, and reflective evaluations. The results showed increased understanding among Dasawisma members regarding their strategic roles, emergence of initiative and self-confidence, ability to formulate solutions based on local potential, and formation of more structured cooperation patterns and emergence of local mobilizer figures. The participatory approach based on independence values proved effective in driving Dasawisma's transformation from administrative implementers to subjects of independent and sustainable family and community development.

This study aims to analyze the development strategy of pepper farming in Epeea Village, Abuki District, Konawe Regency. The method used to determine the number of samples is to use (Saturated Sample/Census). Saturated sample is a sampling method where all members of the population are taken 12 as sample members. The results of the IFAS (internal analysis summary) matrix calculation show that the total value of the internal factors is 3.0. The results of the EFAS (External Analysis Summary) matrix calculation show that the total value of the external factors is 2.8. Based on the results of the SWOT analysis above, the strategy that can be applied in Pepper Farming is an Aggressive strategy formed in quadrant I. Where Strength + Opportunity (1.34)> Weakness + Threats (0.65), then the Strategic factors of strength and opportunity support the achievement of a way out of the existing problems to achieve the desired goals. So that Pepper Farming in Epeea Village, Abuki District, Konawe Regency can survive and grow even bigger.