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Luh Putu Citra Kusuma; I Nyoman Wijana Asmara Putra

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Carbon emission disclosure is a form of corporate concern aimed at maintaining emission levels below permitted thresholds through written disclosures in sustainability reports. One of the factors identified as influencing carbon emission disclosure is the demographic background of the board of directors, including age, nationality, and educational background. This study aims to examine the influence of the board of directors' demographic background on carbon emission disclosure. The population in this study consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period. The sample was selected using a purposive sampling method, resulting in 117 observations. Learning theory serves as the theoretical basis for the analysis and interpretation of the findings. Data analysis was conducted using the Statistical Package for Social Sciences (SPSS) software. The results indicate that age, nationality, and education of the board of directors have a positive effect on carbon emission disclosure. The theoretical implication of this study is that demographic backgrounds of board members contribute to the adoption of environmental reporting practices. Practically, the findings are expected to provide useful information and considerations for companies, investors, and policymakers in decision-making processes.

Marliana Putri Lestari; Aulia Tri Lestari; Fitmaya Intan Nazwa; Fina Fakhriyah; Erik Aditia Ismaya

Intellektika : Jurnal Ilmiah Mahasiswa 2025 STIKes Ibnu Sina Ajibarang

Student learning engagement plays a crucial role in character development, especially at the elementary school level. To foster a positive learning environment and encourage active participation, active learning approaches based on games are considered effective. This study aims to analyze the relationship between the active learning model using word-building games and the learning engagement of third-grade students at SDN 3 Jepang, Kudus Regency. The research was motivated by the low level of student participation, which is still dominated by conventional teaching methods. A correlational quantitative approach was used, with a population consisting of all 20 third-grade students, who were also taken as the sample through total sampling technique. Data were collected using a questionnaire to measure learning engagement and observation of the implementation of the word-building game model. The Shapiro-Wilk test was used for normality testing, and since one of the variables was not normally distributed, the data were analyzed using the Spearman correlation test. The results showed a correlation coefficient of r = -0.097 with a significance value of 0.686 (> 0.05), indicating no significant relationship between the word-building game model and student engagement. Other factors such as individual learning styles or classroom atmosphere may influence student engagement. Nonetheless, this model still holds potential and should be further developed to align with elementary students' characteristics.

Sindhu Rakasiwi; Candra Irawan; Cahaya Jatmoko; Lalang Erawan; Suprayogi Suprayogi

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

The COVID-19 pandemic has triggered a transformation in online learning, requiring teachers and lecturers to adapt to educational technology, including Virtual Reality (VR) Tour. However, limited understanding and motivation are the main challenges in implementing this technology. This community service aims to provide practical training in developing VR Tour as an interactive learning media for teachers and lecturers at Rumah Diklat Indonesia. The implementation method involves an online workshop using the Zoom application, which includes a tutorial on creating 360° panoramic photos via Google Street View and processing VR Tour via the Theasys.io platform. Participants also receive technical guidance and hands-on practice sessions. The results show that participants are able to produce VR Tour content for learning, as well as improve their understanding of technology integration in education. This training equips participants with basic skills to develop virtual learning media, expand students' learning access creatively and innovatively. In conclusion, the use of VR Tour has the potential to improve the quality of distance learning, while encouraging educators to continue to adapt to technological developments in the digital era.

Cahaya Jatmoko; Sindhu Rakasiwi; Feri Agustina; Daurat Sinaga; Heru Lestiawan

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The utilization of Artificial Intelligence (AI) technology in education has become increasingly important with the development of information technology. This research aims to provide training for teachers and lecturers in using AI to build interactive and effective learning websites. The method used is online training via Zoom Meeting, which includes an introduction to basic AI concepts, practice creating learning websites, and evaluating training outcomes. The training was conducted over three days from October 26 to 28, 2024, with participants from various regions across Indonesia. The results showed that participants were able to understand AI concepts and apply them effectively in building learning websites more efficiently and creatively. Additionally, the use of AI helped improve the quality of learning content to be more personalized and adaptive to students' needs. Thus, the application of AI in education can serve as an innovative solution to enhance the quality of learning in the digital era.

Periyadi Periyadi; Abdul Kadir. MS; Junaidi Junaidi; Noorlaily Maulida; Dewi Ariefahnoor +2 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Science continues to advance over time. This development has led to the birth of various new technologies that mark the progress of the times. Currently, technology has entered the digital era, where almost all areas of life are beginning to utilize these advances to increase work efficiency and effectiveness. In Indonesia, digital transformation has also penetrated various sectors, including education. This change presents a significant opportunity for the world of education to expand access, improve the quality of learning, and encourage innovation in teaching methods. As an entity closely linked to human culture and civilization, education has undergone significant changes in the era of globalization. The use of digital technologies, such as online learning, learning management systems (LMS), and interactive media, has become an integral part of the educational process. This not only facilitates the delivery of material but also opens up more flexible and inclusive learning opportunities for various levels of society. However, behind these opportunities, challenges also arise, such as disparities in technology access, low digital literacy in some communities, and the need to adapt curricula and teaching methods to be relevant to current developments. Therefore, the success of educational transformation in the digital era depends not only on the availability of technology but also on the readiness of human resources, including educators and students, to optimize its use. Therefore, the development of digital science and technology has become a driving force for global educational change. Education is required to adapt quickly and accurately to produce a generation that is not only academically intelligent.

Samsuri Samsuri; Yuli Astuti; Ilham Septian

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

This music training with rhythm pattern material aims to improve the competence of kindergarten teachers in integrating creative and fun music learning in the early childhood education environment. The training activity was carried out at the FKIP Kindergarten, Syiah Kuala University and involved 15 teachers as participants. The training method includes initial observation, pre-test, and a series of learning stages ranging from the introduction of rhythm and tempo, rhythm composition, to joint exercises using alternative media such as used goods as musical instruments. The results of the training showed a significant increase in teachers' understanding of rhythm concepts, creativity in creating rhythm patterns, and the ability to utilize simple media as musical instruments. This training proves that with creativity and the right approach, the limitations of musical instruments are not an obstacle to organizing effective music learning in kindergarten.

Nala Hikmatul Machmudah; Slamet Riyadi

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

The purpose of this study is to evaluate the implementation of Balanced Scorecard (BSC) as a performance management tool in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk. Qualitative research methods were used with interviews, questionnaires, observation, and document analysis as data collection techniques. The application of BSC in the Employee Cooperative of PT Kedawung Setia Industrial, Tbk helps measure and monitor overall performance, ensuring that financial, customer, internal business, and learning and growth perspectives become the main focus. The results showed that the performance of the Employee Cooperative of PT Kedawung Setia Industrial, Tbk, when viewed through the four perspectives of the Balanced Scorecard, can be categorized as quite good. The active involvement of the management, members, and related parties in the implementation of BSC is the key to success in improving the performance of the PT Kedawung Setia Industrial, Tbk Employee Cooperative. This research contributes to the understanding of the concept of performance management in the context of cooperatives and provides a basis for further development in improving the effectiveness of cooperative performance management. The findings of this study have practical and theoretical implications that can help decision makers in cooperatives and researchers in the field of cooperative management.

Abdul Sakti; Andi Alviadi Nur Risal; Vera Alfiani

POTENSI : Jurnal Pengabdian Kepada Masyarakat 2025 Fakultas Ekonomi dan Bisnis UNDARIS

The development of information technology in the Industrial Revolution 4.0 era requires the younger generation to possess digital literacy skills, one of which is computer programming. Programming is not only a technical skill but also helps in developing logical, systematic, and creative thinking. This study aims to describe the implementation and results of Java-based basic programming literacy training for 30 SMA 3 students. The students were selected based on their interests and recommendations from teachers. The training was held in a computer laboratory, utilizing a learning-by-doing approach with methods that included material delivery, demonstrations, and hands-on practice. Evaluation was conducted through both theory tests and simple programming tasks. The results indicated an average 30% increase in understanding of structured programming concepts compared to before the training. Additionally, 85% of the students were able to successfully complete tasks involving the creation of simple programs using variables, operators, branching, and loops. Beyond the technical skills, the training also had a positive impact on non-technical skills such as self-confidence, teamwork, and critical thinking. In conclusion, this training program successfully met its goal of enhancing students’ basic programming literacy and can serve as a practical learning model that aligns with the needs of the digital era, encouraging active participation in the digital world.

Dela Wahyu Putri Awanda; Uhti Noer Choliza Safitri; Devina Shava Amalia; Ataina Rusyda Fauziyah

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This article discusses the four-month internship experience at PT Pos Indonesia Regional V Surabaya, specifically in the Finance and Accounting section, with a focus on evaluating the effectiveness of using the SAP S/4HANA system in recording financial transactions. The research used a descriptive qualitative approach with a literature study method that was analyzed thematically. The results showed that SAP supports real-time transaction recording, is integrated between modules, has an adequate audit trail, and increases HR competence in terms of accuracy and work efficiency. The conclusion shows that the SAP system has proven effective in supporting operational efficiency and internal control of the company, while providing practical experience and important learning for students in facing the digital and integrated world of work.

Rony Kriswibowo; Rusina Widha Febriana; Johan Suryo Prayogo; Purwanto Purwanto; Selfya Ningrum +3 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This community service program was implemented to strengthen the digital literacy and competencies of health cadres in Simogirang Village, Prambon Sub-district, Sidoarjo Regency, particularly in the recording and management of Posyandu (integrated health service post) data. The initiative responded to ongoing issues stemming from manual documentation methods, which were prone to human error, inefficiency, and lack of integration with regional health information systems. To address these challenges, the program delivered an IT-based training module using a combination of direct instruction, demonstrations, and hands-on simulations. The training emphasized the use of accessible and cost-effective tools such as Google Forms and Google Sheets, designed in alignment with the principles of adult learning (andragogy) and Kurt Lewin’s change management model to facilitate behavioral adaptation and technology acceptance among the participants. A total of 25 health cadres participated in the program. Pre- and post-training evaluations demonstrated significant improvement in digital skills, with 80% of participants achieving a minimum of 85% accuracy in completing digital forms and managing records. In addition, a prototype digital system based on Google Workspace was successfully piloted in two Posyandu locations. This system enhanced the timeliness, accuracy, and integration of health data reporting to local health centers (Puskesmas), offering a scalable and sustainable solution for grassroots healthcare data management. Despite the positive outcomes, the program also identified key challenges, notably limited internet infrastructure and varying levels of prior digital exposure among cadres. These findings underscore the need for continuous mentoring, support from local government stakeholders, and potential investment in digital infrastructure. Overall, the initiative contributes to Indonesia’s broader goals of digital transformation in public health, particularly at the village level.

Siprianus See; Maria Natasya Bela Ritan; Maria Magdalena Ese Burong; Maria Yustina Bhena; Maria Fransiskan Susan Dagomes

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

In the teaching and learning process, teachers have the task of encouraging guiding and providing learning facilities for students to achieve their goals. On of the factors that influences interest in learning is teacher creativity. This study aims to determine teacher Creativity in improving learning at SDK MBOMBA This study takes a qualitative approach. One of the Teachers creative abilities in learning is creating aids in the form of family cards. The descriptive nature of this study makes teacher creativity very involved. Data collection in this study includes observation, documentation studies and analysis. The results of this study indicate that there are four key components in the development of this qualitative study related to teacher creativity in improving the quality of SDK MBOMBA learning, such as teacher creativity in understanding learning materials that will be taught creativity in managing the classroom environment, creativity in using various learning methods and teacher creativity in use of learning media.

Stefanus Tebajak Henakin; Maria Yasinta Ome; Maria Alfira Fe’a; Maria Adelheid Bayan Makin

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Mastery of English as an international language is an international language is an important need in the word of education, including at the elementary school level. However, the monotonous and less varied learning processes often causes low interest and motivation of  students in learning English. This Community Service Activity (PKM) was carried out in class V at SDN Roworeke 2 with 11 students which aims to improve the quality of English learning trough the use of media and fun learning techniques. The methods used included demonstration, question and answer methods as well as the use of activite learning techniques such as educational games and songs. The result of the activity showed an uncrease in student enthusiasm and participation in learning, this activity was also able to increase interest and motivation in learning English.

Stefanus Tebajak Henakin; Maria Yasinta Ome; Maria Alfira Fe’a; Maria Adelheid Bayan Makin

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Mastery of English as an international language is an international language is an important need in the word of education, including at the elementary school level. However, the monotonous and less varied learning processes often causes low interest and motivation of  students in learning English. This Community Service Activity (PKM) was carried out in class V at SDN Roworeke 2 with 11 students which aims to improve the quality of English learning trough the use of media and fun learning techniques. The methods used included demonstration, question and answer methods as well as the use of activite learning techniques such as educational games and songs. The result of the activity showed an uncrease in student enthusiasm and participation in learning, this activity was also able to increase interest and motivation in learning English.

Rosadalima Ule; Maryano Musaputra; Baltasar Putra Gado

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service (PKM) aims to increase the effectiveness of English language learning in second grade students of Mbomba Catholic Elementary School through the utilization of picture board media. The background of this activity is the low interest and participation of students in learning English due to the limitations of interesting learning media. The implementation method uses a participatory and educational approach that involves students actively in activities such as picture matching games, guessing pictures, storytelling, and singing. The results of the activity show that the use of picture boards is able to attract students' attention, increase engagement, and strengthen memory of English vocabulary. Despite the short implementation time, students still showed good understanding. Picture board media proved to be effective, simple, economical, and suitable to be implemented in schools with limited facilities. This activity illustrates that an attractive and interactive visual approach can be a solution in improving the quality of English language learning at the primary school level.

Yohana Nono BS; Chatarina Novianti; Maria Ludtinia Bupu Meo; Sebastiana Nenu

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The low interest and engagement of lower-grade primary school students in literature serve as an important introduction to this study. The aim of this Community Service Program (PKM) was to enhance children’s literary abilities through the use of three innovative media: word cards, short story videos, and descriptive texts. The study employed an experimental method with a pretest–posttest control group design and a Classroom Action Research (CAR) approach based on Kemmis & McTaggart (1988), carried out among grades I–III students at SD Katolik Roworeke 2, Ende (approximately 25–30 students per class). Results showed a statistically significant improvement in the experimental group compared to the control group, especially in literary element comprehension and literary appreciation. Word cards enriched vocabulary, story videos increased visual appeal and understanding, while descriptive texts trained literacy and imagination skills. The interactive and contextual learning process proved effective in fostering reading interest, teacher creativity, and students’ literacy enthusiasm. In conclusion, this method is recommended for adoption by Indonesian Language and Literature teachers in lower grades. Future research should expand sample size, include diverse literary works, and explore supporting factors influencing method effectiveness.

Yohana Nono BS; Chatarina Novianti; Maria Ludtinia Bupu Meo; Sebastiana Nenu

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The low interest and engagement of lower-grade primary school students in literature serve as an important introduction to this study. The aim of this Community Service Program (PKM) was to enhance children’s literary abilities through the use of three innovative media: word cards, short story videos, and descriptive texts. The study employed an experimental method with a pretest–posttest control group design and a Classroom Action Research (CAR) approach based on Kemmis & McTaggart (1988), carried out among grades I–III students at SD Katolik Roworeke 2, Ende (approximately 25–30 students per class). Results showed a statistically significant improvement in the experimental group compared to the control group, especially in literary element comprehension and literary appreciation. Word cards enriched vocabulary, story videos increased visual appeal and understanding, while descriptive texts trained literacy and imagination skills. The interactive and contextual learning process proved effective in fostering reading interest, teacher creativity, and students’ literacy enthusiasm. In conclusion, this method is recommended for adoption by Indonesian Language and Literature teachers in lower grades. Future research should expand sample size, include diverse literary works, and explore supporting factors influencing method effectiveness.

Ridha Rahmah; Nova Estu Harsiwi

Intellektika : Jurnal Ilmiah Mahasiswa 2025 STIKes Ibnu Sina Ajibarang

This study examines the teacher's efforts in fostering learning motivation in students with disabilities at SLB Samudra Terra Athena. This research uses a qualitative approach with descriptive methods, with data collection techniques through interviews, observation, and documentation during the research. The results showed that the strategies used by teachers in fostering learning motivation of students with intellectual disabilities include an individualized approach, the use of customized learning media, providing positive reinforcement, and building emotional closeness with students. These strategies are proven to increase students' engagement and interest in learning. This finding confirms the importance of teacher creativity in creating personalized and empathic learning approaches in special education.

Ardiansyah Ardiansyah; Anisa Anisa; Fulora Fulora; Rika Arif; Sastrawaty Sastrawaty +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to explore the effectiveness of the demonstration method in improving the ablution skills of early childhood. The study was conducted at TK Negeri Pembina Baubau with a Classroom Action Research (CAR) approach consisting of two cycles. The subjects of the study were 20 early childhood students who were students at the institution. The demonstration method was used to provide direct examples of the correct stages of ablution, with the hope that children could imitate them correctly. The results of the study showed a significant increase in both ablution practice skills and children's enthusiasm during the learning process. In the second cycle, the majority of children were able to perform ablution independently with the correct sequence and movements. In addition, the learning atmosphere became more active and enjoyable. Thus, it can be concluded that the demonstration method is effective in creating a positive learning experience and is able to optimally improve the ablution skills of early childhood.

Ardiansyah Ardiansyah; Anisa Anisa; Fulora Fulora; Rika Arif; Sastrawaty Sastrawaty +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to explore the effectiveness of the demonstration method in improving the ablution skills of early childhood. The study was conducted at TK Negeri Pembina Baubau with a Classroom Action Research (CAR) approach consisting of two cycles. The subjects of the study were 20 early childhood students who were students at the institution. The demonstration method was used to provide direct examples of the correct stages of ablution, with the hope that children could imitate them correctly. The results of the study showed a significant increase in both ablution practice skills and children's enthusiasm during the learning process. In the second cycle, the majority of children were able to perform ablution independently with the correct sequence and movements. In addition, the learning atmosphere became more active and enjoyable. Thus, it can be concluded that the demonstration method is effective in creating a positive learning experience and is able to optimally improve the ablution skills of early childhood.

Fauziah Nasution; Dwi Nur Atira Ain; Nabila Nabila; Salsabila Wibowo; Sara Ningtya Ayu

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the implementation of kinesthetic and visual-spatial intelligence learning in early childhood. The background of this research is the importance of developing multiple intelligences in early childhood, especially kinesthetic and visual-spatial intelligence which often receive less attention in formal learning. The research methods used include limited participatory observation, in-depth interviews with teachers, and documentation of children's work and lesson planning documents. The results of the research at TKIT Siti Khadijah show that the learning activities designed consistently support the development of children's multiple intelligences. A case study of a child named Abbil showed significant progress in visual-spatial intelligence through coloring activities, assembling lego blocks, and basic introduction to visual programming. In the kinesthetic aspect, Abbil showed good body coordination through morning exercises and traditional games such as engklek, as well as social-kinesthetic skills in group games. This study concludes that developing kinesthetic and visual-spatial intelligence through a holistic and fun learning approach can help children reach their full potential.