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Surya Aulia Rahman. S; Ayu Prima Siska; Mardhotillah Mardhotillah

Jurnal Kendali Teknik dan Sains 2026 International Forum of Researchers and Lecturers

Gastric disease is a disease that cannot be taken lightly, because if it is allowed to continue it can cause other diseases to appear and can also cause death if not treated immediately. Stomach disease can be caused by an inappropriate diet, a burden on the mind and also an infection caused by bacteria. Given these problems, this study can only provide a diagnosis of gastric disease, namely gastritis, stomach ulcers, GERD, gastric cancer. The symptoms given to the system are based on common symptoms. This study aims to create an expert system for diagnosing gastric disease using the Case Based Relational (CBR) method. Based on the testing and analysis of an expert system for diagnosing gastric disease using a Web-based Case Based Reasoning (CBR), it is capable of diagnosing 5 gastric diseases Gastritis, gastric ulcer, GERD, gastric cancer by calculating the similarity value with the Case Based Reationing (CBR) method.

Nur Afiffah; Hitta Alfi Muhimmah

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

This research aims to create a real character education media through a reward system called Reward Activity as a facility for teachers in controlling the discipline and politeness of third-grade elementary school students. This research uses R&D procedures with the ADDIE model which includes Analyze, Design, Develop, Implement and Evaluate. The subjects of this research were third-grade elementary school students at two schools, namely SDN 2 Sumberagung for small group trials and SDN Sambangrejo for large group trials. Information was obtained through interviews, observations, expert validation questionnaires, user reaction questionnaires and pretests and posttests. The research results show that the Reward Activity media has a media validity of 86% (very valid), practicality of 97% from students and 98% from teachers. The effectiveness test obtained high results with an N-Gain value of 0.75 for discipline character and 0.77 for politeness character. Based on the above data, the Reward Activity media is declared feasible, instant and efficient in improving the discipline and politeness of third-grade elementary school students.

Mohamad Rivaldi Moha; Ramadhan Usman; Usman Rasyid; Dicky Andika Rauf; Muhammad Iqbal Mustapa

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study examines the structural weaknesses of public participation in Indonesia’s legislative process and evaluates the feasibility of adopting a public inquiry mechanism to strengthen Evidence-Based lawmaking. Although the 1945 Constitution and Law Number 13 of 2022 formally guarantee public involvement, existing parliamentary hearings and public consultations remain largely procedural and fail to meet deliberative democratic standards. This condition raises urgent concerns regarding legislative legitimacy, transparency, and the substantive use of public input. The research employs a normative-comparative approach combined with juridical-empirical analysis. It analyzes Indonesia’s participatory legal framework and compares it with public inquiry models in the United Kingdom, Australia, and New Zealand, focusing on institutional independence, transparency, and investigative authority. Empirical assessment of legislative practices reveals a persistent gap between normative guarantees and practical implementation, resulting in symbolic participation with limited policy impact. Comparative findings demonstrate that public inquiry mechanisms can enhance deliberative quality and accountability through systematic evaluation of evidence. The study concludes that a hybrid public inquiry model integrating parliamentary procedures with independent expert panels is legally and institutionally feasible, provided that regulatory reform, institutional capacity building, and political safeguards are effectively implemented.

Aslan Noor; Johan Amanda Maliku; Alifia Cahyanda Septiani; Rafalina Oktatia; Fadhil Putra Nurizal

Eksekusi: Jurnal Ilmu Hukum dan Administrasi Negara 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Regional Regulations (Perda) constitute a fundamental legal instrument in the administration of regional autonomy in Indonesia. This study aims to: (1) analyze the judicial review mechanism for laws that harm individuals or legal entities within Indonesia's constitutional system; (2) examine procedures for reviewing Government Regulations with implications for harm to individuals or legal entities; and (3) evaluate Perda formation procedures of the West Java Provincial Government and DPRD from the perspective of the State Administrative Court (PTUN). The study employs a normative-empirical method with a descriptive-analytical juridical-normative approach, supplemented by semi-structured interviews with representatives of Bapemperda DPRD West Java Province. Findings indicate that the Constitutional Court's judicial review mechanism is insufficiently responsive to individual remediation; judicial review of sub-statutory regulations by the Supreme Court is not optimally integrated with PTUN mechanisms; and Perda formation in West Java faces procedural constraints including budget limitations, shortage of legislative experts, inadequate substantive public participation, and institutional political dynamics. The theoretical implication affirms the need for incidental review reform within PTUN as a complement to judicial review.

Rahmat Fajar Ramdani

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to conduct a systematic synthesis of available empirical evidence to empirically ascertain the impact of Board of Directors' competence on earnings management practices in Islamic banking. The research employs a qualitative literature review approach. A literature search was performed on the Scopus database for the period 2010–2025, utilizing a combination of the keywords "Islamic bank," "Board of Director," and "Earnings Management." From an initial pool of 127 identified documents, a rigorous screening process based on inclusion and exclusion criteria yielded 53 reputable journal articles as the final units of analysis. Data analysis was conducted using thematic analysis to synthesize substantive findings. The synthesis results consistently confirm that Board of Directors' competence demonstrates a negative and significant impact on earnings management practices in Islamic banking. However, the effectiveness of this impact is not homogeneous. The principal findings identify three crucial boundary conditions: (1) The presence of specific expertise in finance and Sharia contracts at the board level serves as the primary differentiator of supervisory effectiveness; (2) The complementary interaction with the Sharia Supervisory Board (SSB) moderates the strength of this relationship; and (3) The regional institutional context (centralization model in Southeast Asia vs. decentralization in the GCC) significantly influences the effectiveness of governance in curbing the manipulation of discretionary accounts, including the Profit Equalization Reserve (PER).

Muhammad Hendra; Helmi Ali; Hendra Lukito; Dona Amelia; Gusrizal Gazahar

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The development of halal tourism has encouraged sharia hotels to provide services that are not only comfortable and functional, but also consistent with Islamic values and halal assurance. This study aims to analyze the integration strategy between sharia hotels and halal restaurants in increasing guest visits and satisfaction at Mangkuto Sharia Hotel Payakumbuh. This research employed a qualitative approach with a case study design. Data were collected through in-depth interviews, observations, and documentation involving hotel management, operational employees, guests, sharia certification experts, and representatives of the local government. The data were analyzed descriptively and strengthened through strategic analysis using the Resource-Based View (RBV), Value Chain, SWOT analysis, IFAS-EFAS matrix, TOWS matrix, and Blue Ocean Strategy. The findings reveal that service integration was implemented through sharia-based operational policies, halal assurance systems in restaurant activities, and cross-departmental coordination between the front office, housekeeping, and food and beverage departments. This integration created added value in the form of physical comfort, emotional trust, and spiritual peace for guests. Internal hotel data also indicated an increase in occupancy rates from 26% in 2020 to 52% in 2024 following the implementation of the sharia concept and halal restaurant integration. Strategic analysis positioned the hotel in Quadrant I (aggressive growth strategy), supported by its halal reputation, Islamic organizational culture, guest trust, and its uniqueness as the first sharia hotel in West Sumatra certified by the National Sharia Council–Indonesian Ulema Council (DSN-MUI). The implication of this study shows that the integration of sharia hospitality can serve as a competitive product strategy rather than merely a compliance instrument, while also supporting the development of regional halal tourism.

Irfan Faozun

Journal of Nautical Science and Technology 2026 Politeknik Pelayaran Sulawesi Utara

The progressive consolidation of navigational instruments into Integrated Bridge Systems (IBS) has fundamentally transformed the sensory and cognitive architecture of modern maritime watch-keeping, creating a paradox of technological sophistication: while IBS enhances navigational efficiency under nominal operating conditions, it simultaneously generates profound human factors vulnerabilities when sensor inputs degrade, fail, or are intentionally disrupted. Despite the safety-critical nature of this vulnerability, empirical human factors research specifically addressing deck officer situational awareness under degraded IBS sensor conditions — particularly in the context of GPS spoofing, radar shadowing, and AIS anomalies — remains insufficiently developed in the maritime research literature. This study investigates the human factors dimensions of IBS situational awareness degradation among deck officers at Sekolah Tinggi Ilmu Pelayaran (STIP) Jakarta, Indonesia, examining how officers perceive, respond to, and recover from degraded sensor scenarios in simulator-based environments. Employing a qualitative research design, data were generated through semi-structured interviews with senior deck officers, navigation simulation instructors, and maritime human factors experts, supplemented by structured observation of IBS simulator degradation scenario sessions. Analysis proceeded through thematic analysis, cross-group comparison, and narrative synthesis. Findings reveal four critical human factors failure patterns under degraded IBS conditions: automation complacency, cross-verification skill atrophy, alert saturation mismanagement, and manual navigation competency erosion — all of which are systematically underprepared for within current STCW-aligned deck officer training curricula. The study proposes a competency-based degraded operations training framework as a principled response to these findings, with direct implications for maritime simulator curriculum design and STCW competency standard revision.

Chanra Purnama

Journal of Nautical Science and Technology 2026 Politeknik Pelayaran Sulawesi Utara

The adoption of Maritime Autonomous Surface Ships (MASS) under the IMO MASS Code represents the most consequential redefinition of the Officer of the Watch (OOW) role in the history of modern seafaring. While autonomous navigation technologies progressively assume operational functions traditionally performed by human officers, the decision-making competencies, supervisory responsibilities, and COLREGs compliance challenges that arise at the human-autonomy interface remain empirically undercharacterized — particularly in the complex, high-traffic, and archipelagic shipping environments of Southeast Asia. This study investigates autonomous navigation decision-making and the evolving OOW role in the context of MASS integration within Indonesian shipping corridors. Employing a qualitative research design, data were generated through semi-structured interviews with senior deck officers, maritime education experts, and maritime regulatory practitioners, supplemented by systematic document analysis of IMO MASS Code provisions and Indonesian domestic shipping regulatory frameworks. Analysis proceeded through thematic analysis, cross-group comparison, and narrative synthesis. Findings reveal that OOW competency frameworks face four structurally unresolved challenges under MASS integration: situational awareness degradation in remote supervisory roles, COLREGs interpretive ambiguity in human-autonomy encounter scenarios, institutional unpreparedness in maritime education curricula, and regulatory gaps in Indonesian domestic MASS governance. The study argues for the urgent development of a MASS-competent OOW framework that integrates autonomous systems literacy, adaptive decision-making training, and regulatory alignment within Indonesian maritime education and policy.

Yayu Nopriani Martha; Siska Yoniessa

Journal of Nautical Science and Technology 2026 Politeknik Pelayaran Sulawesi Utara

The integration of Electronic Chart Display and Information System (ECDIS) into modern bridge operations has fundamentally transformed maritime navigation, introducing a complex layer of multimodal technical discourse that demands sophisticated linguistic competence from seafarers. Despite its centrality to contemporary watch-keeping, the Maritime English embedded within ECDIS interfaces, alert systems, and associated technical documentation remains critically underexplored from an English for Specific Purposes (ESP) and multiliteracy perspective. This study examines the discourse features of ECDIS-based watch-keeping communication and investigates the Maritime English literacy challenges encountered by Indonesian deck cadet officers at Sekolah Tinggi Ilmu Pelayaran (STIP) Jakarta. Drawing on qualitative data from ECDIS interface text analysis and semi-structured interviews with cadets, lecturers, and navigation experts, the study employs thematic analysis, cross-group comparison, and narrative synthesis. Findings reveal that ECDIS discourse is characterized by high terminological density, imperative-modal structures, and layered multimodal meaning-making that cadets are systematically underprepared to navigate. The study argues for the integration of a multiliteracy-informed pedagogical framework within Maritime English and ECDIS training curricula, with concrete implications for maritime educators, curriculum designers, and institutional policymakers.

Wines Kurnia Sendy; Adi Nugroho

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

Gethsemane Salatiga website using Jakob Nielsen’s heuristic evaluation method combined with a triangulation approach. The evaluation involved 20 respondents, consisting of 7 UI/UX experts and 13 general users and guests, who assessed the website based on Nielsen’s ten heuristic principles, including visibility of system status, match between system and the real world, user control and freedom, consistency and standards, error prevention, recognition rather than recall, flexibility and efficiency of use, aesthetic and minimalist design, error recovery, and help and documentation. To minimize potential bias, the study integrated heuristic evaluation with user context analysis and empirical validation through usability testing, thereby providing a more comprehensive assessment. The results indicate that the overall UI/UX quality of the website is relatively good, with average scores ranging from 3 to 4 on a 5-point scale. Most identified issues fall within minor to moderate severity levels, with no critical problems affecting core functionalities. Consistency and standards received the highest average score (4.0), while alignment with user expectations and visual comfort still need improvement. Recommendations include enhancing system feedback, strengthening error prevention mechanisms, and improving help and documentation features. The differences in assessments between expert and non-expert respondents highlight the importance of professional evaluation in identifying usability issues. This study contributes to the refinement of a more reliable and contextually relevant UI/UX evaluation framework, particularly within the hospitality and tourism sector.

Yolanda Nastasya Sari Dewi; Nurulisma Saputri

Jurnal Riset Rumpun Seni, Desain dan Media 2026 Pusat Riset dan Inovasi Nasional

The Bridal Bouquet is one of the essential accessories in weddings to complement the bride’s appearance. Fresh flowers tend to wither quickly, while synthetic flowers are considered less artistic. Therefore, the researcher created a product innovation: a Round Bridal Bouquet made of beads using the twisting technique. This study aims to describe the production process and determine public acceptance of the product. The research used the Research and Development (R&D) method consisting of nine stages. Data collection techniques included observation, documentation, literature study, and questionnaires with a descriptive qualitative approach. The production process was carried out systematically, starting from identifying potential and problems, drafting, product validation by five expert validators, product revision, trials, and distribution of questionnaires to 35 respondents. The results showed that the product innovation was well received by the public. The researcher suggests that this product can be further developed not only in round shape, but also in various other bouquet styles. Additionally, using lighter materials than beads is recommended for better comfort.

Wisanggeni Sholata Sya; Herlina Tarigan; Susanto Susanto

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

Modern conflict has evolved into the cyber domain as part of hybrid warfare, demanding a reinterpretation of the Sishankamrata (Total People's Defense and Security System) doctrine to encompass the digital realm. This study aims to analyze the integration of cyber defense into the Sishankamrata framework using a literature review and comparative analysis with the cyber defense strategies of the United States, Estonia, and Singapore. The results indicate that the implementation of Sishankamrata in the cyber domain faces challenges regarding inter-institutional synergy and unclear operational roles for the Reserve and Support Components. Based on the comparative analysis, Estonia's Cyber Defence Unit model and Singapore's Digital Defence pillar are identified as the most effective blueprints for Indonesia to mobilize civilian experts and enhance social resilience. This study recommends that the government formalize "Digital Defense" as an integral pillar of Sishankamrata, establish a Cyber Reserve Component consisting of expert civilian volunteers, and strengthen legal frameworks and public digital literacy as a form of state defense

Latif, Tya Maulia; Sudiyanto; Cumdari

Jurnal Komunikasi Pendidikan 2026 Universitas Veteran Bangun Nusantara

Oral communication is a core competency in 21st-century education; however, instructional materials in elementary schools tend to emphasize reading and writing rather than structured speaking practice. This gap highlights the need for innovative learning resources that explicitly foster students’ oral communication skills. This study aimed to develop and evaluate a Project-Based Learning (PjBL) module designed to enhance the oral communication skills of fourth-grade elementary school students. The research employed a Research and Development (R&D) approach using the ADDIE model, encompassing analysis, design, development, implementation, and evaluation stages. The participants were 30 fourth-grade students, and the developed module was validated by three experts in material, media, and language. Data were collected through validation sheets, teacher and student response questionnaires, and pretest–posttest performance assessments.The expert validation results indicated high feasibility, with scores of 95% (material), 94% (media), and 96% (language), yielding an overall average of 95%. Teacher and student responses demonstrated strong practicality (92% and 88%, respectively; average 90%). The effectiveness test revealed a significant improvement in students’ oral communication performance, with mean scores increasing from 67 (pretest) to 86 (posttest), resulting in an N-Gain of 0.65, categorized as moderately high effectiveness. These findings suggest that the developed PjBL module is feasible, practical, and effective in improving elementary students’ oral communication skills. The study contributes to the field of communication-oriented instructional design by demonstrating how structured project-based modules, supported by simple digital enhancements such as QR-linked instructional videos, can systematically integrate speaking practice into Indonesian language learning at the primary level.

Nafi Almuzani

Journal of Marine Engineering Research 2026 Politeknik Pelayaran Sulawesi Utara

The transition toward LNG, hydrogen, and ammonia propulsion systems represents a transformative shift in maritime decarbonization, introducing new technical, safety, and operational complexities. This study critically examines the effectiveness of Internet of Things (IoT) monitoring systems in enhancing propulsion efficiency, safety assurance, and regulatory compliance within alternative fuel vessels. Using a qualitative comparative design, data were collected from industry experts, maritime lecturers, and maritime graduates through structured thematic analysis. The findings indicate very high overall effectiveness, with safety assurance scoring highest, followed closely by propulsion efficiency and operational compliance. Cross-group analysis reveals strong consensus regarding IoT’s role in real-time leak detection, predictive engine diagnostics, and emission monitoring transparency. The study contributes by bridging propulsion engineering, digital monitoring technologies, and maritime governance perspectives, highlighting the importance of competency development for deck officers in interpreting IoT-generated data. The research demonstrates that IoT systems are foundational enablers of safe, efficient, and sustainable alternative fuel operations, supporting maritime economic resilience and long-term decarbonization strategies.

Didi Jubaidi; Khoirunnisa, Khoirunisa

Jurnal Ilmu Pendidikan, Politik dan Sosial Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid advancement of Artificial Intelligence (AI) is reshaping public governance, including legislative processes. In the United Arab Emirates (UAE), AI is being actively utilized to enhance law-making through faster drafting, improved consistency, and greater transparency. This study examines the role of AI in the UAE’s legislative functions, focusing on how AI tools assist in analyzing legal data, formulating policy recommendations, and drafting legislation. It explores how AI impacts the speed, accuracy, and legitimacy of law-making, while also addressing the ethical and legal challenges of delegating legislative tasks to intelligent systems. Using a qualitative case study method, the paper evaluates government initiatives, expert insights, and regulatory structures that frame AI's integration into the UAE’s law-making system. While AI offers opportunities for data-driven governance and increased legislative productivity, it also presents risks such as algorithmic bias, reduced human oversight, and accountability gaps. The study emphasizes that AI must be governed by strong regulatory frameworks to safeguard democratic values, fairness, and legal integrity. By analyzing a pioneering national model, this research contributes to global discussions on AI in governance and offers key insights for policymakers, technologists, and legal scholars seeking to balance innovation with ethical and legal standards.

Suhartini

Journal of Marine Engineering Research 2026 Politeknik Pelayaran Sulawesi Utara

Indonesia's rapidly expanding demand for certified seafarers places mounting pressure on vocational maritime schools to produce engine-room-ready graduates within compressed instructional timeframes. Entry-level students at Sekolah Menengah Kejuruan Pelayaran — Indonesia's vocational maritime high schools — frequently lack foundational machinery literacy, creating dangerous competency gaps before formal sea service begins. Existing learning modules for introductory marine engineering courses rarely apply contextual or project-based approaches tailored to beginners unfamiliar with propulsion systems, auxiliary machinery, or fuel delivery systems. This study develops and validates contextual learning modules specifically designed for introductory marine engineering at the vocational level, employing a design-based research methodology across two SMK Pelayaran cohorts in East Java. Module development proceeded through three iterative phases: expert validation, small-scale trial, and full-scale implementation with pre-test and post-test evaluation. Findings demonstrate that contextually designed modules — anchored in real machinery scenarios, peer collaborative tasks, and technology-supported visual content — produce statistically and educationally significant learning gains in basic marine machinery literacy compared to conventional textbook instruction. The study contributes a validated, replicable module design framework for pre-cadet marine engineering education and recommends its adoption within the national vocational maritime curriculum structure.

Didik Sulistyo Kurniawan; Giovani B. Puteri; Ikhwanuddin

Journal of Maritime Studies and Management 2026 Politeknik Pelayaran Sulawesi Utara

This research investigates competency gaps between maritime education curricula and Industry 4.0 shipping industry requirements from stakeholder perspectives within Indonesian maritime training contexts. Employing qualitative-dominant mixed methods, the study gathered insights through Focus Group Discussions, interviews, and surveys with forty-two participants comprising maritime students, lecturers, and veteran practitioners at Sekolah Tinggi Ilmu Pelayaran Jakarta. Thematic analysis revealed substantial competency gaps (mean gap score: 1.96/5.0) between stakeholder-perceived competency importance (4.46/5.0) and current curriculum adequacy (2.50/5.0). Cybersecurity awareness exhibited the largest gap (2.6 points), followed by data analytics (2.2 points) and AI/machine learning understanding (2.3 points). Faculty expertise limitations (29%) and infrastructure constraints (25%) emerged as dominant transformation barriers. Findings demonstrate urgent need for competency-based curriculum transformation integrating digital literacy, data analytics, cybersecurity, and adaptive learning capabilities alongside traditional maritime competencies. The research emphasizes integrated remediation strategies combining systematic curriculum reform, enhanced pedagogical approaches prioritizing practical hands-on learning, strengthened industry-academia partnerships, comprehensive faculty development programs, and strategic infrastructure investments preparing maritime graduates for technologically transformed operational environments.

Ida Ayu Parami Cintiya; Ni Putu Rai Yuliartini; Dewa Gede Sudika Mangku

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The giveaway phenomenon in the digital era has become a popular strategy to increase interaction on social media. However, this popularity is also used by irresponsible individuals to commit fraud under the guise of giveaways. This article aims to identify the modus operandi of giveaway fraud, provide guidance on recognizing the characteristics of fraud, and present preventive measures to avoid it. The methods used include literature review of digital fraud cases, analysis of cybercrime patterns, and interviews with digital literacy experts. The results show that the fraud mode often uses fake accounts that resemble official organizers, asks for personal information or payment of certain fees, and offers rewards that are too fantastic to lure victims. Low digital literacy is one of the main factors in the high number of victims of this fraud. By raising public awareness through education about the characteristics of fraud and methods of verifying information sources, the potential for victims can be minimized. In conclusion, systematic prevention efforts and active participation of the community in disseminating related information are important to protect internet users from the threat of giveaway fraud. This article recommends improving digital literacy programs and strengthening regulations against cybercrime as a long-term step.

Alfarizki Ramadhan; Dewi Nurmalasari; Wida Aristanti

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In this era of ongoing digitalization, the use of information technology in records management is becoming increasingly crucial to ensure work efficiency and effectiveness. This study aims to examine the implementation of a dynamic archive storage system in the General Ledger Accounting Division of PT KPN Plantation. Specifically, this study identifies the obstacles encountered and analyzes the efforts made to overcome these challenges. Using a qualitative approach, primary data was collected through observation, interviews, and documentation studies with informants from General Ledger Accounting employees. Data analysis was carried out through a series of processes, including data collection, data reduction, data presentation, and conclusion drawing. The results of the study show that although the stages of archive management have been carried out systematically through a combination of physical procedures and digitization using E-Archive, its implementation still faces significant obstacles. The problems identified include managerial aspects such as high transaction volumes that cause document backlogs and space limitations, technical aspects such as the instability of the E-Archive system, and limited human resources with expertise in archiving. Collectively, these obstacles reduce the effectiveness and efficiency of the system, requiring a comprehensive and integrated improvement strategy to achieve reliable and sustainable archive management

Aqeel Gatea Jabbar; Rawad Kareem Salloomi

Jurnal Pajak dan Analisis Ekonomi Syariah 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study aimed to find out the nature of the budget, know the modern techniques of preparing and implementing the budget, and the consequences of preparing budget based on the modern techniques on performance of government. The descriptive-analytical approach was used to meet the objectives and hypotheses of the research. The data was gathered through a questionnaire whereby 60 questionnaires where distributed to a sample population of accountants working in the Financial Affairs Department at the General Directorate of Education in Wasit Governorate (Iraq), and 57 questionnaires were collected to establish the views of the accountants regarding the effect of preparing and implementing budgets under the modern techniques on the government performance. This paper came up with a number of conclusions. Preparation of the general budget of the state is a technical and political process that involves and is involving different actors in the state. The budget preparation process is a technical process since it involves numerous key calculations that can be used to quantify the anticipated revenues, the cost of activities likely to be obtained in the year and estimation of the planned expenditures. The process of preparing the budget through the traditional ways (line-item budgeting) does not contribute to the optimal planning and budget allocation of the state and, therefore, the fulfillment of the goals laid out by the countries. This paper advises on the need to focus on the current approaches in the budget preparation because they enhance governmental performance, enhance the effectiveness and efficiency of state expenditures, strive to diversify the income, and convert the policies and goals of the state into a definite and actualized reality on the ground, with the help of standards and indicators that modern means of preparing the budget have offered. And to act to modernize the budget system in Iraq, profiteering with the experience of other countries in this domain, and that modernization be a progress, commencing with the budgeting of some ministries or departments within ministries and bodies gradually with the aim of acquiring more experience and expertise, and then meet the impediments which will emerge to proceed to a complete transition.