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Febri Juhamsyah; Marice Simarmata

Presidensial : Jurnal Hukum, Administrasi Negara, dan Kebijakan Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The implementation of digitalization in the healthcare sector through the Integrated Referral sistem (Sistem Informasi Rujukan Terintegrasi/SISRUTE) offers significant opportunities to expand access and improve the quality of healthcare services, especially in remote and underserved areas of Indonesia. This paper aims to analyze the challenges of implementing SISRUTE from a legal perspective, focusing on the principle of equitable healthcare access. The study uses a normative juridical approach combined with literature analysis, examining national regulations, including Law No. 17 of 2023 on Health, Government Regulation No. 47 of 2021 on Hospital Administration, and supporting ministerial policies. The research identifies several barriers that hinder the effectiveness of SISRUTE implementation, such as uneven distribution of digital infrastructure, limited internet connectivity, lack of adequately trained healthcare personnel, and the absence of supporting local regulations that align with national policy frameworks. These challenges create disparities in the utilization of SISRUTE, particularly in rural and remote areas, undermining the constitutional mandate for equal access to health services. From a legal standpoint, the principle of equity in healthcare has yet to be fully realized through SISRUTE due to these systemic gaps. The study concludes that strategic efforts are needed to improve intergovernmental coordination, harmonize health and digital regulations, strengthen healthcare workers' digital competencies, and invest in robust infrastructure development. Only through an integrated legal, technological, and human resource approach can SISRUTE fulfill its intended function in supporting a fair, inclusive, and effective healthcare referral system nationwide. This paper contributes to ongoing discourse on legal reforms for digital health equity in Indonesia.

Wulandari Rihhadatul Aisy; Nurul Hayati; Muhajir Muhajir; Angga Pratama Putra

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to determine the effect of adding EM4 probiotics in various doses to commercial feed on the growth of jatimbulan tilapia (Oreochromis niloticus L). Probiotics are known to play a role in increasing digestive efficiency, nutrient absorption, and maintaining the health of the fish's digestive tract, so they are expected to support optimal growth. The research method used was a Completely Randomized Design (CRD) with four treatments, namely: P0 (control/without probiotics), P1 (5 ml EM4/kg feed), P2 (7 ml EM4/kg feed), and P3 (11 ml EM4/kg feed), each with four replications. The parameters observed were the growth in length and weight of jatimbulan tilapia during the maintenance period. The results showed that the administration of EM4 probiotics at certain doses was able to provide a significant effect on the growth of tilapia compared to the control treatment. Treatment P2 (7 ml/kg feed) provided the best growth results compared to other doses, both in terms of increasing length and body weight. Meanwhile, administering probiotic doses that are too low (P1) or too high (P3) tends to be less effective in supporting optimal growth. This is thought to be due to the disruption of the microbial balance in the digestive tract when the probiotic dosage is incorrect. This research provides useful information for Jatimbulan tilapia cultivation practices, particularly regarding the use of probiotics to increase growth efficiency. Using the correct probiotic dosage can be a strategy to increase the productivity and sustainability of freshwater fish farming.  

A. Junaedi Karso

International Journal of Law, Crime and Justice 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

According to Law Number 6 of 2023, which stipulates a maximum of 40 working hours per week, a survey conducted by the Kompas Daily Data Journalism Team reveals that the average working hours of lecturers in Indonesia reach 69.64 hours per week throughout 2024. This data highlights a significant discrepancy between the legal provisions and the reality of lecturers' workloads. Despite the law setting limits, many lecturers at Indonesian state universities are facing workloads that far exceed the stipulated working hours. These workloads consist of teaching responsibilities, research, community service, campus administration, and even side jobs, making it clear that the working conditions for lecturers are far from ideal. Moreover, the low salaries, especially for lecturers in private universities, have severe implications not only on individual welfare but also on the broader educational system. The low income of lecturers contributes to a looming teaching crisis on campus, which will inevitably affect the quality of education and lecturer performance. This crisis is further reflected in public sentiment. Google Trend data shows a sharp increase in searches for the phrase "don't be a lecturer," reaching a peak of 100 at the end of January 2025, indicating a growing disillusionment with the profession. In addition, a staggering 76.5% of lecturers have side jobs outside of their academic duties. The most common side jobs include consulting (32.4%), teaching (18.9%), research (16.2%), and writing (2.7%). A smaller percentage (5.41%) are engaged in informal work, such as being online motorcycle taxi drivers. These figures reveal the heavy burden on lecturers to seek additional income, which ultimately compromises their focus and performance in their primary academic roles.

Lina Wati; Rika Wulandari; Septia Shylviana; Rapida Idami; Sirojul Fuadi

Reflection : Islamic Education Journal 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Umayyad Dynasty (661–750 AD) was the first Islamic dynasty to implement a hereditary monarchy and played a significant role in the massive expansion of Islamic rule. After the end of the Caliphate, power passed to Muawiyah ibn Abu Sufyan, who founded the dynasty and moved the center of government to Damascus. This study aims to examine the political, social, economic, and religious dynamics during the Umayyad Dynasty through qualitative methods and a literature review approach. The results of the study indicate that the success of the Umayyad expansion to Spain in the west and India in the east was driven by solid military strength, intelligent diplomatic strategies, and an established government administration system. In the economic aspect, the Umayyad Dynasty developed a taxation and currency system that supported the country's financial stability. Infrastructure such as roads, postal services, and communication systems were also improved to support connectivity between regions. In the social and cultural fields, interactions between various ethnicities and religions encouraged the development of science, art, literature, and architecture, including the emergence of a distinctive Islamic architectural style. However, the unequal social system between Arabs and non-Arabs (mawali), as well as discrimination within the government, fueled public dissatisfaction. Furthermore, sectarian conflict between Sunnis and Shiites exacerbated the domestic political situation. Inequities in the distribution of power, nepotism, and authoritarianism were the main causes of the weakening of support for the Umayyad government. Ultimately, this dynasty collapsed after being overthrown by the Abbasid Dynasty in 750 CE. This study emphasizes that the success of a government is greatly influenced by just leadership, an inclusive government system, and the ability to respond adaptively to socio-political challenges.

Situmorang, Lamsar Pahalatua; Ginting, Suratni; Sahid, Muhammad

Jurnal Transformasi Bisnis Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to examine the contribution of PT. Seroja Jaya Agensi in the PHQC issuance mechanism, while also identifying obstacles and alternative solutions in the implementation of the INSW system in Bojonegara. The issuance of Port Health Quarantine Clearance (PHQC) based on the Indonesia National Single Window (INSW) system at the Bojonegara Health Quarantine Office is a vital aspect in efforts to control the health risks of foreign vessels entering Indonesian waters. The role of agencies, especially PT. Seroja Jaya Agensi Merak Branch, is crucial in ensuring the smoothness of the PHQC issuance procedure in accordance with applicable regulations. This agency activity includes coordination between the ship, health quarantine officers, and other authorized institutions to ensure that incoming vessels are free from the threat of infectious diseases. During the onshore practice, the author collected data using field research and literature study methods, by reviewing journals and other relevant sources that support the study theme. The results of the study show that the agency's role is quite crucial in supporting smooth administration, although there are still problems related to inter-agency coordination and technical understanding of INSW that need to be improved. This research is expected to contribute positively to improving the health surveillance system for foreign vessels, particularly to optimize the implementation of INSW for greater effectiveness.

Annisa Erikha; Riswadi Riswadi

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The code of ethics is an essential instrument in maintaining professionalism, integrity, and accountability within an institution, including the Indonesian National Police (Polri). As part of the effort to enforce ethical standards within the police force, the Police Code of Ethics Commission (KKEP) plays a role in ensuring that each police officer performs their duties in accordance with applicable legal and moral norms. The role of the KKEP becomes highly relevant in the context of good governance, where the principles of transparency, accountability, and the supremacy of law must be the primary foundations of government administration, including within the police system. This study conducts a normative juridical analysis of the role of the Police Code of Ethics Commission in realizing good governance within Polri. A normative juridical approach is used to examine the legal aspects regulating the authority and working mechanisms of the KKEP, by reviewing various regulations, such as the Chief of Police Regulation on the Police Profession Code of Ethics, as well as other legal documents. Additionally, this research also refers to the concept of good governance developed in the study of administrative law and public policy. Through this research method, the study will discuss how the structure and authority of the KKEP are designed to uphold police ethics, as well as how the implementation of the code of ethics can contribute to increasing public trust in the police institution. Therefore, this study is expected to provide a deeper understanding of the position and strategic role of the KKEP in ensuring the professionalism and integrity of Polri members in supporting the principles of good governance in Indonesia.

Mustajib Mustajib

Pemuliaan Keadilan 2025 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The principle of popular sovereignty is a fundamental foundation of the Indonesian democratic system, as stated in Article 1, Paragraph (2) of the 1945 Constitution. Popular sovereignty emphasizes the importance of the people's right to choose and be chosen in general elections (Pemilu) and regional elections (Pilkada), which serve as the source of legitimacy for a legitimate government. This sovereignty should reflect democratic values that are just and equal. However, in practice, the implementation of popular sovereignty through elections is often tarnished by money politics, which threatens the integrity of democracy itself. This phenomenon indicates a profound distortion of democratic principles, where the election process is more driven by material interests than by political aspirations and ideologies. Money politics not only undermines the quality of elections but also diminishes public trust in the democratic process. This practice allows voters to sell their votes in exchange for money or goods, leading to electoral injustice. It transforms general elections and regional elections from an ideal democratic process into a contest reliant on financial resources, rather than on the quality of the leaders chosen. This article aims to analyze the contradiction between the constitutional ideal of popular sovereignty and the reality of money politics in the administration of general elections and regional elections. This study employs a normative juridical approach with qualitative analysis techniques to explore how current laws have guaranteed the implementation of popular sovereignty. The findings indicate that although the legal framework provides protection for the principle of popular sovereignty, weak law enforcement and the persistent transactional political culture hinder its substantial realization. As a solution, this article recommends several strategic steps, including strengthening regulations to limit money politics, reforming the party system to reduce the dominance of practical politics, and enhancing political education based on democratic values and integrity. With these measures, the principle of popular sovereignty can be more purely and consistently upheld, ultimately strengthening Indonesia’s democratic system to be fair and sustainable.

Deby Samarta; Uswatun Khasanah; Triana Yuniati

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

Muhammad Adzar Al Yaman; Muhammad Taufiq; Sulidar Fitri; Umar Al Faruq

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Digital transformation in the world of education is a strategic step to improve efficiency and quality of services, including in terms of attendance recording. This study aims to examine the change in the manual attendance system to digital in an effort to improve the quality of learning documentation at PPTQ Al Huda. The method used is a descriptive qualitative approach with data collection techniques through distributing questionnaires to teachers and academic staff. The results of the study indicate that the implementation of digital attendance has been significantly beneficial for the majority of respondents. This system is considered more practical, accurate, and efficient than manual methods. Digital attendance not only makes it easier to record student attendance, but also strengthens transparency, accountability, and supports data-based decision making. In addition, this system plays a role in improving student discipline and responsibility. Digital attendance has also been proven to reduce the practice of asking for attendance, minimize recording errors, and facilitate real-time data access by Islamic boarding school administrators. Ease of use and convenience of the system are also supporting factors for successful implementation. Moreover, the adoption of digital attendance encourages the development of a technology-based culture within the institution. It fosters digital literacy among educators and students, enhancing their adaptability to technology in daily academic routines. This transformation aligns with the broader educational goal of integrating technology to create a modern, effective, and sustainable learning environment. Therefore, the shift to a digital attendance system is not only a technical innovation but also a reflection of institutional commitment to continuous improvement and educational excellence. This innovation proves to be a relevant and strategic solution for strengthening educational administration in Islamic boarding schools.

Alfonsina Djitmau; Dian Ferriswara; Sapto Pramono

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The competency development of the State Civil Apparatus (ASN: Aparatur Sipil Negara) is a key element in strengthening efficient, transparent, and accountable governance, especially in strategic sectors such as the procurement of goods/services and information systems. This study aims to analyze the implementation of ASN competency development policies in this field in Southwest Papua Province, as well as identify challenges and formulate adaptive solutions that are in accordance with local conditions. This study uses a qualitative descriptive approach with data collection techniques through observation and documentation in a number of agencies from the Bureau of Procurement of Goods and Services, the Communication and Information Service, the Regional Civil Service Agency, and several other related SKPDs. The data were analyzed using thematic analysis techniques to improve the validity of the findings. The results of the study show that the implementation of ASN competency development policies still faces obstacles in the form of limited understanding of regulations, low technical capabilities in the procurement and management of information systems, limitations of digital infrastructure, and a manual bureaucratic culture that is still dominant. The conclusion of this study emphasizes the importance of a competency development approach based on positional and contextual needs, with the support of adaptive regulations, continuous mentoring, and adequate digital infrastructure investment. This research contributes to the development of public administration science, especially in the formulation of ASN development policy implementation strategies that are more responsive to the challenges of disadvantaged regions and support the transformation of digital bureaucracy at the local level.  

Irmawanti Tahir; Anne Abdul Rachman

International Journal of Educational Development 2025 Asosiasi Periset Bahasa Sastra Indonesia

The digital era has revolutionized educational systems, making digital literacy a vital competency for the 21st century. As such, educational administration plays a pivotal role in driving digital transformation within schools. This study used a qualitative approach with a multi-case study design, examining 20 secondary schools to assess how effective educational administration practices contribute to the sustainable implementation of digital literacy programs. Data were gathered through in-depth interviews with 60 educational administrators, participant observations, and the analysis of policy documents. The findings reveal that educational administration, when proactive, collaborative, and data-driven, significantly boosts student digital literacy. In fact, schools employing these practices experienced an improvement in digital literacy by up to 65% within two years of program implementation. The success of these programs was largely attributed to key factors such as visionary leadership, strategic allocation of resources, continuous teacher capacity development, and robust monitoring systems. Additionally, the research highlights the importance of a comprehensive approach to digital literacy, where educational leaders understand the interconnections between various administrative functions and their impact on digital education. This includes integrating strategic planning, operational execution, developmental efforts, evaluation processes, and collaborative work between teachers and administrators. In response to these findings, the study proposes the Integrated Digital Literacy Administration Model (MALDT). This model offers a framework that can be adapted by educational institutions to enhance learning quality in the digital age. It emphasizes the need for a holistic approach to digital literacy administration, combining leadership vision with operational efficiency and continuous professional development. Ultimately, the adoption of such a model can help schools foster an environment where digital literacy is embedded into the core educational experience, ensuring students are adequately prepared for the challenges of the digital era.

Eka Nurtiara; Afrizal Afrizal; Ella Afnira

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The Child Identity Card (KIA) is an official document issued to children aged 0–17 years as a form of early recognition and protection of legal identity. The issuance of the KIA aims to support orderly population administration, facilitate access to public services, and strengthen child protection in various social, educational, and health aspects. In Bintan Regency, this policy has been implemented since 2017 and was reinforced through Regent Regulation No. 6 of 2022. However, in 2024, the KIA ownership rate only reached 53.48%, the lowest figure in the Riau Islands Province. This figure indicates a serious gap between policy and implementation in the field. In fact, the Bintan Regency Population and Civil Registration Office's Work Plan (Renja) set the KIA ownership target for 2024 at 65%, with the final realization being only 62%. This study aims to examine the factors influencing the low KIA ownership rate. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Informants consisted of Disdukcapil officials and the community as service recipients. The implementation model used was Merilee S. Grindle's theory, which emphasizes six critical variables in policy success, including resources, communication, and implementer characteristics. The results of the study indicate that despite an increase in demand for KIA due to administrative requirements in education services, BPJS, and social programs, significant obstacles remain. These obstacles include limited outreach, a lack of service infrastructure in coastal and remote areas, and technical constraints such as a suboptimal online system. Therefore, acceleration strategies are needed, such as increasing the intensity of cross-sector outreach, integrating KIA services into integrated health post (Posyandu) and school programs, adding mobile services, and training local human resources.  

Albert Hasibuan; I.Gusti Ngurah.Y.Usdayana; Halisa Kurniati; Fransiscus A.C.Wakumoan

Jurnal Rumpun Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

In perceiving the quality of service, satisfaction, or image, a person would base the perception on the values felt by the patients. The research aimed at analyzing the influence of service quality on the reuse of inpatient services at Hospital X. This was an analitic survey research with the cross sectional study design. Responden taken as samples were as many as 120 people. Data collected through an interview, questionnaire, and documentation. Data were analyzed using the descriptive statistics analysis namely calculating the average, percentage, frequency tables and inferential statistics through the Chi-square test, multivariate analysis through the multiple logistic regression analysis. The research result indicates that the influence of service quality with the inpatient reutilization in general hospital X was significant, that is service quality of administration (p = 0,032), service quality of doctors (p = 0,001), service quality of nurses (p = 0,000), service quality of pharmacist (p = 0,000), service quality of instruments (p = 0,020), and quality service of treatment rooms (p = 0,009). The variable of the nurses service quality and pharmacist’s quality are the most influential variables on quality service with the inpatient reutilization.

Resta Dwi Yuliani; Suci Ariani; Herista Novia Widanti; Galuh Ratmana Hanum

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Efforts to realize the implementation of good medical records require supporting elements in the form of medical record folders with a design that meets standards. Medical record folders protect patient documents and simplify the process of identifying, storing, and managing health data. Based on the results of observations at the UMSIDA Physiotherapy Clinic, the medical record folder used is still simple, only made of ordinary paper without a logo, name, clinic address, or columns for writing patient identity and medical record number. This condition has the potential to cause obstacles in the administration and security of patient data. The purpose of this research is to redesign (redesign) medical record folders based on anatomical, physical, and content aspects to make them more professional and functional. The methods used include needs analysis through interviews with users, evaluation of old designs, and the creation of new designs. The redesign was carried out by adding heading elements in the form of the name and address of the clinic, introduction in the form title or medical record folder, and instructions in the form of the text "Confidential Documents." On the body, the patient's identity is contained such as full name and medical record number. From the physical aspect, the folder is designed in the form of a portrait with a size of 21.5 cm × 33.0 cm, using white 260 grams of ivory paper with a blue background. Meanwhile, the content aspects include the identity of the health service facility, the writing "Confidential Document," the patient's name, medical record number, and year of visit. The results of the study concluded that the redesign of the medical record folder has met the anatomical, physical, and content standards needed to support more organized health services.

Putu Agus Susila Adnyana; I Ketut Kasta Arya Wijaya

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Digital transformation in land administration is a strategic step by the Indonesian government to realize a more efficient, transparent, and secure land registration system. One concrete form of this transformation is the implementation of electronic land certificates (e-certificates) regulated in the Ministerial Regulation of ATR/BPN No. 1 of 2021. This article aims to analyze the implementation of electronic land certificates as a legal innovation in the national land registration system and examine the challenges and solutions faced in its implementation. Using a normative juridical approach supported by literature studies and analysis of laws and regulations, this article finds that e-certificates have a strong legal basis and great potential in reducing agrarian conflicts, accelerating the registration process, and strengthening legal protection of land rights. However, its implementation is still faced with structural obstacles, such as limited information technology infrastructure, low digital literacy of the community, and resistance to system changes. Therefore, a strong policy commitment, an inclusive implementation strategy, and strengthening regulations and institutions are needed to ensure the success of the digitalization of the land system in Indonesia. Electronic land certificates are not only an administrative tool, but also a symbol of legal reform and equitable land governance in the digital era. Furthermore, enhancing public awareness and education regarding e-certificates is crucial to foster acceptance and understanding among stakeholders. Engaging various community groups in the digital transformation process can also facilitate smoother transitions and promote a culture of innovation in land administration. Ultimately, the successful implementation of e-certificates can serve as a model for other sectors undergoing digital transformation in Indonesia.

Yeuis Diah Sri Lestari; Azniah Syam

Jurnal Ilmu Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Unexplained infertility remains a significant clinical challenge, defined by the inability to conceive despite normal findings in standard fertility evaluations, including ovulation, tubal patency, and semen analysis. Intrauterine insemination (IUI) has emerged as a preferred first-line treatment for these cases due to its minimally invasive procedure, cost-effectiveness, and ease of administration. This study aims to evaluate the effectiveness of IUI in improving pregnancy outcomes among couples with unexplained infertility through a comprehensive literature review spanning the last ten years. A total of 20 peer-reviewed articles were analyzed, sourced from PubMed, Scopus, and Google Scholar. The selection criteria included full-text availability, English language, and direct relevance to IUI and unexplained infertility. The review encompassed randomized controlled trials, cohort studies, observational research, and meta-analyses. The majority of studies reported positive outcomes, particularly when IUI was combined with ovulation induction agents such as letrozole or clomiphene citrate. Notably, pregnancy success rates were highest during the first three cycles of IUI treatment. Several factors were identified as key predictors of IUI success, including maternal age under 35 years, the presence of multiple mature follicles, optimal endometrial thickness, and good sperm parameters. Additionally, the psychological and emotional support provided to couples undergoing IUI played a role in treatment adherence and outcome satisfaction. In conclusion, IUI represents an effective and pragmatic initial treatment for couples with unexplained infertility, especially when guided by individualized protocols and clinical indicators. Proper patient counseling and realistic expectations regarding success rates are essential. Further studies are recommended to explore long-term outcomes, cost-benefit ratios, and comparative effectiveness with other fertility treatments such as in vitro fertilization (IVF).  

Riani baiduri siregar; Heri Saputra; Rudi Purwana; Ani Ramahdhani

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

Low back pain, also known as low back pain, is a common condition characterized by pain or discomfort in the lower back area, which is between the lower ribs and the buttock folds. This condition can be mild to severe, and can be temporary or chronic. One of the nonpharmacological methods that is often used to reduce the intensity of pain is ice packs. Ice packs are able to provide an analgesic effect by lowering local blood flow and reducing inflammation in the area experiencing pain. This study aims to determine the effectiveness of ice packs in reducing low back pain in office administration employees. The research design uses an experimental method with a one group pre-test–post-test design approach. The research sample consisted of 25 respondents who were administrative employees at the Helvetia Health Institute. Pain intensity measurements were taken before and after the administration of ice packs to determine the effect of this therapy on low back pain. The results showed a decrease in the intensity of low back pain with an average value before treatment of 51.63 and after treatment decreasing to 38.8. Statistical analysis yielded a significance value (p) of 0.004 < 0.05, which showed that ice packs had a significant effect on reducing low back pain in administrative employees. Regular application of ice packs can be a simple, safe, and effective intervention that can be done independently at home by employees to reduce pain. This study provides recommendations for health workers to promote ice pack therapy as a non-pharmacological pain relief method, especially for office workers who often experience low back pain due to static work positions.

Endah Puspitosarie; Indah Dewi Nurhayati; Zainuddin Zainuddin

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

Ayu Rakhma Wuryandini; Siti Pratiwi Husain

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was organized by a team of lecturers from the Department of S1 Accounting, Gorontalo State University in 2024 in Botutunuo Village, Kabila Bone District, Bone Bolango Regency, Gorontalo Province as a form of implementation of the Tri Dharma of Higher Education. This coastal village, which is located in the Tomini Bay area and has tourism potential, faces obstacles in the management of culinary businesses owned by the local community. The main problem of partners is low professionalism in business management and suboptimal bookkeeping administration. This activity aims to increase the knowledge and ability of MSME actors in implementing cost accounting for controlling and reporting production costs. The program is carried out in four stages: location survey, material socialization, technical assistance in calculating the cost of production, and monitoring and evaluation of implementation results. The results of the service showed that 75% of the participants understood the material well and welcomed the sustainability of the mentoring. This activity makes a positive contribution to improving the competence of culinary business actors in coastal tourism areas through the application of cost accounting.   

Meilani Dwi Putri; Widya Mufida; Dyah Ayu Puspitaningtyas

Jurnal Riset Rumpun Ilmu Kedokteran 2025 Pusat riset dan Inovasi Nasional

Cystography examination technique with clinical Bladder Stone in the Radiology Installation of RSPAU dr. Suhardi Hardjolukito in the AnteroPosterior (AP) projection uses a perpendicular vertical beam direction. Meanwhile, according to Lampignano & Kendrick, (2018) Cystography examination in the AnteroPosterior (AP) projection, the beam direction is angled 10˚-15˚ towards the caudad. The purpose of this study was to determine the Cystography examination procedure and the role of the antero posterior (AP) projection in cystography examination with clinical bladder stone using a perpendicular beam direction to the image receptor in the Radiology Installation of RSPAU dr. Suhardi Hardjolukito. This research method uses qualitative descriptive with a case study approach. This research was conducted at the Radiology Installation of RSPAU dr. Suhardi Hardjolukito from March to May 2025. The objects in this study were patients undergoing Cystography examination, with the research subjects consisting of one patient who experienced a case of Batu Buli. After the data was reduced, the data presentation was carried out in narrative form and then reviewed with a theoretical basis so that conclusions could be drawn. The results of this study indicate that the examination procedure for Cystography with clinical Batu Buli at the Radiology Installation of RSPAU dr. Suhardi Hardjolukito includes patient preparation, preparation of tools and materials, examination techniques, and gradual injection of contrast media. The gradual administration of contrast medium is effective for monitoring the patient's condition and preventing complications such as bladder rupture. This modification of the technique demonstrates that standard procedures can be adapted while maintaining optimal diagnostic quality.