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Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.  

Pemudaran rasa nasionalisme sering kali beririsan dengan tumbuhnya paham radikalisme yang dapat mengancam stabilitas sosial di masyarakat. Fenomena ini semakin terasa di daerah-daerah multikultur seperti Kecamatan Dungkek, Sumenep, yang memiliki keragaman budaya, etnis, dan agama. Dalam konteks ini, radikalisasi dapat berkembang subur jika rasa nasionalisme tidak ditanamkan dengan baik sejak dini. Untuk itu, PAC GP Ansor Dungkek, sebagai organisasi pemuda tingkat lokal, berperan aktif dalam upaya menanamkan semangat nasionalisme guna mencegah penyebaran paham radikal di kalangan masyarakat, khususnya Generasi Z. Melalui pendekatan studi kasus, penelitian ini menggali lebih dalam mengenai strategi yang diterapkan oleh PAC GP Ansor Dungkek dalam membentuk dan memperkuat rasa nasionalisme di tengah masyarakat yang multikultur. Temuan-temuan tersebut pertama Pembentukan Sikap Nasionalisme di antaranya adanya (1) Kegiatan Sosial dan Keagamaan dan (2) Peneladanan terhadap Tokoh Masyarakat; kedua Dampak dari Pembentukan Sikap Nasionalisme yaitu Meningkatnya Kesadaran Cinta Tanah Air.

Kegiatan berbagi takjil di Desa Tanimulya tidak hanya menjadi rutinitas tahunan selama bulan Ramadhan, tetapi juga sarana untuk memperkuat nilai-nilai kemanusiaan yang adil dan beradab, sesuai pada sila kedua Pancasila. Penelitian ini bertujuan untuk menganalisis dinamika dan tantangan etika dalam pelaksanaan kegiatan berbagi takjil, serta dampaknya terhadap solidaritas sosial masyarakat. Dalam penelitian ini, digunakan metode kualitatif dengan pendekatan partisipatif dan pengumpulan data melalui kuesioner. Hasil penelitian menunjukkan bahwa kegiatan ini memiliki tingkat partisipasi tinggi, terutama dari generasi muda, dan mampu meningkatkan kesadaran akan nilai-nilai empati, keadilan, dan kebersamaan. Namun, tantangan seperti menjaga ketulusan niat dan menghindari unsur formalitas menjadi perhatian penting. Dengan demikian, berbagi takjil menjadi praktik nyata penerapan nilai-nilai Pancasila yang dapat terus dikembangkan untuk memperkuat solidaritas sosial di tengah keberagaman masyarakat.

The revision of Law No. 34 of 2004 concerning the Indonesian National Armed Forces (TNI Law) on March 20, 2025, particularly regarding the expanded placement of active military personnel in civilian positions, has sparked concerns about the return of Dwifungsi ABRI. This study critically analyzes whether this expanded role can be categorized as a New Style Dwifungsi and its implications for democratic consolidation in Indonesia. Employing a qualitative descriptive approach with a literature review, this research examines the historical roots of Dwifungsi ABRI, the crucial changes in the 2025 TNI Law revision, and analyzes the concerns of civil society and academics. The findings indicate the potential weakening of civilian supremacy, a decline in military professionalism, and accountability issues. International comparative studies underscore the importance of civilian supremacy and military neutrality in a democracy. The conclusion emphasizes the necessity of upholding democratic integrity and civilian supremacy through transparency and strict accountability in any military placement within the civilian sphere.

Tren thrifting, atau pembelian pakaian bekas impor, telah berkembang pesat di Indonesia, memicu tantangan signifikan bagi industri konveksi lokal, khususnya di Surabaya. Penelitian ini bertujuan untuk menganalisis dampak tren thrifting terhadap penurunan omset industri konveksi di Surabaya, mengidentifikasi faktor-faktor yang memengaruhi peralihan preferensi konsumen, dan mengeksplorasi strategi adaptasi bagi pelaku industri lokal. Menggunakan pendekatan kuantitatif deskriptif-korelasional dengan data dari 50 unit usaha konveksi di Kecamatan Tambaksari, Surabaya, serta wawancara semi-terstruktur, hasil penelitian menunjukkan bahwa terdapat pengaruh negatif dan signifikan antara intensitas tren thrifting dengan omset industri konveksi. Koefisien regresi sebesar -0.48 dengan nilai signifikansi 0.002 membuktikan bahwa peningkatan aktivitas thrifting berkorelasi langsung dengan penurunan pendapatan pelaku usaha konveksi lokal. Faktor utama peralihan preferensi konsumen meliputi harga yang lebih murah, kesadaran lingkungan, keinginan untuk tampil unik, dan kemudahan akses melalui platform digital. Industri konveksi lokal beradaptasi melalui diversifikasi produk, peningkatan kualitas, dan pemanfaatan teknologi digital, meskipun masih menghadapi kendala biaya dan persaingan harga. Penelitian ini merekomendasikan kebijakan yang lebih protektif dan dukungan insentif bagi UMKM konveksi.

Tujuan dari penelitian ini adalah untuk mengkaji bagaimana Financial Anxiety, literasi keuangan, dan Self-control mempengaruhi pengambilan keputusan keuangan di kalangan warga Kota Palopo.Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui survei online yang melibatkan 80 responden berusia 18-35 tahun, dengan gaji bulanan kurang dari 10 juta rupiah dan tingkat pendidikan minimal SMA. Untuk analisis data, regresi linier berganda digunakan untuk menilai peran setiap variabel dalam pengambilan keputusan keuangan Temuan menunjukkan bahwa Self-control dan literasi keuangan secara signifikan meningkatkan pengambilan keputusan keuangan sementara kecemasan keuangan tidak memiliki dampak yang signifikan. Hasil ini menekankan betapa pentingnya pengendalian diri dan literasi keuangan untuk meningkatkan standar pengambilan keputusan keuangan. Temuan ini menyoroti pentingnya literasi keuangan dan pengendalian diri dalam meningkatkan kualitas pengambilan keputusan keuangan. Oleh karena itu, program untuk meningkatkan literasi keuangan dan pelatihan pengendalian diri direkomendasikan sebagai langkah strategis untuk mendukung pengambilan keputusan keuangan yang lebih bijaksana di masyarakat. Penelitian lebih lanjut diharapkan dapat memperluas ruang lingkup dan jumlah penelitian Responden juga memperhitungkan faktor-faktor tambahan yang dapat mempengaruhi hubungan antara kepedulian keuangan dan pengambilan keputusan keuangan, seperti tingkat pendapatan dan dukungan sosial.

Violence against children and women at home and in the workplace is a serious social problem, but there has been little response from society and law enforcement. The National Child Protection Commission (KPAI, 2018) received complaints related to cases of physical violence and victimization of children as much as 72%, followed by psychological violence at 9%, economic violence or bullying/intimidation at 4%, and sexual violence at 2%. The National Children's Commission also reported that the majority of perpetrators of violence against children were parents, 44% of whom were biological mothers, 22% mothers and stepfathers, 18% biological fathers, and 8% caregivers. The aim of this activity is to increase respondents' knowledge regarding the impact of violence on mothers and children. Socialization methods in the form of lectures and questions and answers are used in this activity. It was found that respondents were very enthusiastic about listening to the material presented by the presenters. The conclusion from this activity is that violence against mothers and children must be opposed to prevent the impact that will occur on children.

This study aims to analyze the impact of layoffs (PHK) on the decline in people's purchasing power and Indonesia's economic growth in 2025. Layoffs are predicted to increase due to various factors such as tax hikes, subsidy restrictions, and decreased purchasing power. The study uses a quantitative method with secondary data from BPJS Ketenagakerjaan, Bank Indonesia, and other relevant institutions, as well as consumer survey data to measure the decline in purchasing power. The results show that layoffs significantly reduce people's purchasing power, which in turn negatively affects household consumption and national economic growth. The MSME and informal sectors are also affected by this decline in purchasing power. The study recommends policies that support industries prone to layoffs, revise layoff requirements, and maintain macroeconomic stability to prevent mass layoffs and minimize their impact on Indonesia's economy.

As a multicultural country, Indonesia grows and develops with various cultural structures, ethnicities, religions and races. The diversity that occurs for a long time makes it possible for marriages with different religions to occur. Interfaith marriage in the Catholic Church is not allowed, but there is a dispensation so there are people who do it. As happened at the Sacred Heart of Jesus Simo Church, Boyolali, from the data for 2018-2023, there were 41 marriages and 9 of them were married to different religions (Cult Disparity). This phenomenon occurs due to several things including a lack of appreciation of faith, not enough socializing in the Church, pregnancy outside of marriage, a high sense of tolerance, many public schools in the village, places of worship that are close enough to allow the existence of many followers of other religions. The purpose of this research is to find out the nature of marriage of interfaith marriage couples, the application of children's faith education and the development of parents' faith from interfaith marriages. This research uses a descriptive qualitative method with interviews with informants. The results showed that the impact of interfaith marriage on the faith education of children under five is positive because since infancy they have been baptized in accordance with the nature of Catholic marriage. Based on the results of the study, each partner respects and supports the other's beliefs in the midst of differences. In educating children's faith in the golden age period, they can be baptized.    

This study intended to examine the impact of implementation’s digital marketing on the production level of Micro, Small, and Medium Enterprises (MSMEs). In the digital era, technology-based marketing strategies such as social media, e-commerce, and messaging applications have become essential tools for reaching a wider range of consumers. This research uses a qualitative approach with semi-structured interview techniques involving MSME actors from various sectors. The results show that most MSMEs actively utilizing digital marketing have experienced a significant increase in demand, which has led to higher production levels. However, some MSMEs have not felt a substantial impact due to limitations in managing digital platforms and a lack of knowledge in online marketing. Digital marketing plays an important role in supporting the growth of MSME production, although its effectiveness largely depends on the adaptability of each business owner. This research is expected to contribute to the preparation of digital marketing strategies for MSMEs in the digital era.

E-Puskesmas is a solution to problems caused by manual systems. It was created to streamline the method of reporting data to the Health Office and digitize the process of providing health services to the community at the Puskesmas. In addition, the online reporting system facilitates the dissemination of information effectively and efficiently. This study aims to determine the impact of using E-Puskesmas in improving the effectiveness of health services at the Pancur Community Health Center in Tanjungpinang City. The research method used is descriptive research with a qualitative approach conducted through observation, interviews, and documentation. The results of the study indicate that the implementation of E-Puskesmas has brought significant improvements in managing patient data, appointment scheduling, and reporting processes to the Health Office. Health workers find the system beneficial for storing accurate data, reducing paperwork, and enabling faster coordination with other health facilities. However, the use of the system is still hampered by unstable or slow internet or Wi-Fi networks, which often delay data input and retrieval during busy operational hours. This issue not only reduces efficiency but also causes frustration among staff who rely on the system for daily activities. The conclusion of this study highlights that the use of E-Puskesmas is effective in supporting digital health services but remains suboptimal due to technical challenges. Improving internet connectivity is critical to ensuring seamless operation and maximizing the benefits of the system. The study recommends that the local government and relevant stakeholders enhance the quality of network infrastructure and provide regular technical support and training for Puskesmas staff. By addressing these challenges, the Pancur Community Health Center can improve the stability of its operations and ensure that the E-Puskesmas application delivers optimal results in supporting high-quality, efficient, and technology-driven health services for the community.

Program pengabdian masyarakat melalui penguatan manajemen bisnis telah dilaksanakan di Desa Manggarmas, Kecamatan Godong, Kabupaten Grobogan pada 25 Mei 2025. Program ini bertujuan meningkatkan kapasitas manajerial petani jamur melalui pelatihan manajemen usaha dan strategi pemasaran digital. Permasalahan utama yang dihadapi meliputi pencatatan keuangan yang belum optimal, ketiadaan standar pengemasan produk, dan minimnya pemanfaatan media digital untuk pemasaran. Kegiatan pelatihan menggunakan pendekatan edukatif dan partisipatif, mencakup distribusi hasil panen, teknik pengemasan, dan pemasaran digital. Hasil evaluasi menunjukkan peningkatan signifikan: manajemen usaha sederhana naik 75%, penguasaan teknik pengemasan meningkat 80%, dan penggunaan media digital untuk pemasaran bertambah 70%. Dampak positif terlihat dari munculnya pembeli dari luar desa setelah petani mengunggah produk ke media sosial, mendorong terwujudnya wirausahawan mandiri yang mampu mengembangkan usaha dan meningkatkan pendapatan.

As a multicultural country, Indonesia grows and develops with various cultural structures, ethnicities, religions and races. The diversity that occurs for a long time makes it possible for marriages with different religions to occur. Interfaith marriage in the Catholic Church is not allowed, but there is a dispensation so there are people who do it. As happened at the Sacred Heart of Jesus Simo Church, Boyolali, from the data for 2018-2023, there were 41 marriages and 9 of them were married to different religions (Cult Disparity). This phenomenon occurs due to several things including a lack of appreciation of faith, not enough socializing in the Church, pregnancy outside of marriage, a high sense of tolerance, many public schools in the village, places of worship that are close enough to allow the existence of many followers of other religions. The purpose of this research is to find out the nature of marriage of interfaith marriage couples, the application of children's faith education and the development of parents' faith from interfaith marriages. This research uses a descriptive qualitative method with interviews with informants. The results showed that the impact of interfaith marriage on the faith education of children under five is positive because since infancy they have been baptized in accordance with the nature of Catholic marriage. Based on the results of the study, each partner respects and supports the other's beliefs in the midst of differences. In educating children's faith in the golden age period, they can be baptized.    

Optimalisasi alat komunikasi dalam latihan praktek serbuan mekanis bagi taruna Korps Marinir merupakan aspek penting dalam memperkuat kemampuan taktis dan koordinasi di medan pertempuran modern. Penelitian ini bertujuan untuk mengeksplorasi penggunaan teknologi komunikasi terbaru guna meningkatkan efektivitas serbuan mekanis dan koordinasi antar unit dalam latihan lapangan Korps Marinir. Studi ini menggunakan pendekatan kualitatif dengan menganalisis data dari observasi lapangan, wawancara dengan personel militer, dan kajian literatur terkait. Hasil penelitian menyoroti pentingnya penggunaan alat komunikasi sejaring yang terintegrasi dengan teknologi terbaru seperti jaringan 5G, kecerdasan buatan, dan sensor canggih untuk memfasilitasi pertukaran informasi yang cepat dan akurat di antara unit-unit yang terlibat dalam serbuan mekanis. Penerapan teknologi komunikasi terbaru ini memberikan dampak positif dalam latihan praktek serbuan mekanis, termasuk peningkatan kecepatan pengambilan keputusan, koordinasi yang lebih baik antar unit, serta respons yang lebih cepat terhadap perubahan situasi di medan pertempuran. Namun, tantangan seperti keamanan informasi, ketahanan jaringan, dan kebutuhan pelatihan personel dalam penggunaan teknologi baru juga perlu diperhatikan. Penelitian ini memberikan kontribusi penting dalam pemahaman tentang pentingnya optimalisasi alat komunikasi dalam latihan praktek serbuan mekanis untuk meningkatkan kesiapan dan efektivitas Korps Marinir dalam menghadapi tantangan di medan pertempuran modern. Implikasi praktis dari penelitian ini adalah pentingnya investasi dalam pengembangan, pelatihan, dan penggunaan alat komunikasi sejaring yang canggih untuk mendukung misi militer yang kompleks dan dinamis.

The purpose of this study is to analyze the state impact caused by each corruption case in Indonesia from 2022-2025. This research uses descriptive qualitative research. The data in this study are secondary data sourced from scientific journal articles, reports from anti-corruption organizations, such as TI, ICW, KPK, and mass media. Data collection techniques are in the form of literature studies with analysis techniques by analyzing data reduction or selecting relevant information, presenting data arranged systematically, and drawing conclusions. The results of this study show that these cases resulted in very significant state economic losses, reaching trillions of rupiah. In addition to financial losses, corruption also has a negative impact on the environment, infrastructure, business climate, and public trust in the government and BUMN. Extensive environmental damage occurred due to illegal mining practices, while BTS 4G projects were hampered in their construction, and in other cases reduced investor and public confidence. Overall, the corruption exposed weaknesses in oversight and governance systems in SOEs and government projects.

In the contemporary era, advancements in innovation and technological readiness have become fundamental elements in national security and defense strategies. This is because modern warfare has evolved from conventional physical conflicts to battles that encompass the domains of information, cybersecurity, and technological supremacy. In an effort to build a strong, sophisticated, and autonomous defense system, a nation needs to prioritize reducing dependency on other countries through achieving independence in the provision of Main Weapon System Tools (Alutsista). The Naval Technology College (STTAL) plays a vital role in advancing research activities and producing high-quality human resources as a long-term defense investment capital that can be optimized by the Indonesian Navy (TNI AL). This study examines the impact of innovation and integrated technological readiness in STTAL's research outcomes on the achievement of TNI AL's defense equipment independence. The research methodology employs a quantitative approach with Structural Equation Modeling (SEM) analysis techniques using the SmartPLS 4 application. The study involves four key variables: Innovation (X1, Z), Technological Readiness (X2), STTAL Research Outcomes (Y1), and TNI AL Defense Equipment Independence (Y2). The research findings reveal that: (1) the innovation variable has a significant impact on STTAL's research outcomes with an effect magnitude of 0.065, (2) the technology readiness variable shows a very significant influence on STTAL's research outcomes with an effect magnitude of 0.874, (3) there is a significant mediating effect of technology readiness through innovation as a mediator on STTAL's research outcomes with an effect magnitude of 0.026, and (4) STTAL's research outcomes have a very significant impact on the independence of the TNI AL's defense equipment with an effect magnitude of 1.318.

This study aims to analyze the impact of attractions and accessibility on tourist visitation interest in Sembungan Tourism Village, Wonosobo Regency. Sembungan Tourism Village is the highest village in Java Island with an altitude of 2,300 meters above sea level, featuring tourist attractions such as Sikunir Hill, Cebong Lake, Sikarim Waterfall, and the traditional Gimbal Hair Cutting ceremony. The research employed a quantitative approach with accidental sampling technique involving 100 respondents. Data analysis used multiple linear regression. The results show that attractions positively and significantly influence visitation interest with t-value 3.613 > t-table 1.985 (significance 0.000). Accessibility also has a positive and significant influence with t-value 2.760 > t-table 1.985 (significance 0.007). Simultaneously, attractions and accessibility significantly influence visitation interest with F-value 18.886 > F-table 3.09 (significance 0.000) and a determination coefficient of 0.280. The management of Sembungan Tourism Village needs to improve the quality of attractions and accessibility to increase tourist visitation interest through diversification of attractions and improvement of transportation infrastructure.

Taxes are a major source of government revenue used to support national development. To improve taxpayer compliance, the Directorate General of Taxes (DGT) has implemented the e-Filing system for electronic Annual Tax Return (SPT) submissions. This study aims to analyze the effect of e-Filing implementation on individual taxpayer compliance at KPP Pratama Bandung Cicadas. The research uses a descriptive quantitative approach with secondary data collected from 2020 to 2024. Data analysis was carried out using multiple linear regression with the assistance of E-Views software. The results indicate that e-Filing usage and taxpayer compliance have a significant impact on the increase in Annual SPT submissions. This indicates that the application of digital technology such as e-Filing contributes positively to improving tax administration efficiency and achieving national revenue targets.

The government's efforts to reduce domestic violence (KDRT) in North Maluku Province have been carried out, among others, through the implementation of women’s empowerment programs. This study aims to examine whether the Gender Empowerment Index (IDG), Gross Regional Domestic Product (GRDP) percapita, women's involvement in home-based industries (IR), and the intensity of domestic violence socialization programs have a significant effect on domestic violence rates across districts/cities in North Maluku. This research utilizes panel data regression analysis with data spanning the years 2016–2024. The data were processed using Microsoft Excel and STATA14 software. The findings indicate that the increased participation of women in the economic and political sectors has not yet fully translated into a reduction in domestic violence, largely due to persistent social norms and patriarchal values within households. This suggests that economic factors alone are not sufficient to explain the prevalence of domestic violence. However, women's involvement in home-based industries was found to significantly improve their economic independence and bargaining power within the household. Furthermore, consistent government-led domestic violence awareness campaigns have proven effective in enhancing protection mechanisms for women at risk. In conclusion, the study finds that the Gender Empowerment Index (IDG) and GRDP per capita do not have a statistically significant impact on domestic violence rates. Conversely, women's participation in home-based industries and domestic violence socialization efforts are significantly associated with reductions in domestic violence in North Maluku Province.

Price fluctuations in agricultural commodities, including cocoa, are a common phenomenon that can be influenced by a variety of factors such as global market demand, seasonality, production volume, weather conditions, and product quality. These dynamic changes in prices can create uncertainty and directly impact the economic stability of farming households, especially in rural areas where agriculture is the primary source of income. This study aims to analyze the effect of cocoa price fluctuations on the welfare level of farmer households in Kaleok Village, Binuang Sub-district, Polewali Mandar Regency. The research adopts a descriptive quantitative approach with a field survey method to capture the lived experiences of cocoa farmers facing price instability. Primary data were gathered using a structured questionnaire based on a Likert scale from 74 respondents, selected through the Slovin formula to ensure representativeness. The data were analyzed using simple linear regression to determine the relationship between price volatility and welfare indicators such as income stability, access to education, healthcare, housing conditions, and overall quality of life. The findings reveal that cocoa price fluctuations significantly affect the welfare of farmer households. Higher fluctuations tend to reduce income certainty, limit household spending, and hinder long-term economic planning. These results emphasize the need for policy interventions such as price support mechanisms, farmer cooperatives, access to market information, and financial literacy programs. Ensuring price stability and strengthening institutional support could play a vital role in improving the economic resilience and living standards of cocoa farmers. This study contributes to the broader discourse on rural development, agricultural economics, and poverty reduction in Indonesia.