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Septiana Putri Pangestu; Ayu Alfina Wijiyanti; Muhammad Muhaiminul Azizul K; Elvira Ayu Lestari

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

Appropriate financial management is key in managing regional finances that are vulnerable to risk. Even though financial risk exists, this does not always indicate a violation. Good financial management in the regions is the key to demonstrating the effectiveness and efficiency of the use of public funds. This study uses a qualitative approach with primary data sources through interviews and direct observation in the field. The research results show that the South Magelang District OPD has implemented accounting procedures in accordance with regulations, achieving a full level of accountability with optimal transparency in administration and financial accountability. However, continued efforts are needed in financial management, supervision and reporting to maintain public trust and increase the effectiveness of financial management in the future.  

Ivena Zuleika; Bonardo Marulitua Aritonang; Muhammad Ismail Alif

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of communication between leaders and employees on improving employee performance at PT Bams Proceed Mandiri Jakarta. The background of this study is the problem of high employee turnover and increasing customer complaints in the 2023–2024 period. This condition indicates an indication of weak internal communication which has an impact on decreasing work quality and customer satisfaction. The research method used is a quantitative approach with a total sampling technique, where the entire population of 55 employees is used as the research sample. Primary data was collected through a questionnaire, while data analysis was carried out using a simple linear regression test using SPSS version 27. The research instrument has been tested for validity and reliability, and tested through classical assumptions to ensure more accurate analysis results. The results show that interpersonal communication, especially vertical communication carried out by leaders through instructions, directions, providing feedback, and awards, has a positive and significant effect on employee performance. These findings demonstrate that the more effective communication between leaders and subordinates, the higher the quality of work, punctuality, and employee commitment to the company. The study's conclusions emphasize that effective communication is not only a tool for conveying information, but also an important strategy in building harmonious working relationships, motivating employees, and increasing productivity. Therefore, companies need to strengthen their internal communication systems as part of their human resource management strategy.

Widia Wulandari; Siti Darwa Suryani; Irwandi Irwandi

International Journal of Educational Research 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Critical thinking ability is one of the important competencies that students must possess in biology learning. This research aims to develop Problem-Based Learning (PBL) Student Worksheets to train students' critical thinking skills in Plant Anatomy courses. This research uses the Research and Development method with a simplified 4-D model consisting of three stages: Define, Design, and Develop. The research subjects were second-semester Biology Education Study Program students at Universitas Muhammadiyah Bengkulu. Research instruments included media and material expert validation sheets, as well as student response questionnaires. Validation was conducted by one media expert and one material expert, then tested on 5 students (limited trial) and 22 students (extensive trial). Validation results showed that the student worksheets received a "very valid" category with 86% from media experts and 88% from material experts. Practicality tests showed "very practical" results with 89% in limited trials and 91% in extensive trials. The developed student worksheets contained contextual problem scenarios, systematic PBL stages, and critical discussion questions that encourage students to analyze, evaluate, and conclude based on empirical data. This research concludes that PBL-based student worksheets are feasible to use as learning media to train students' critical thinking skills in Plant Anatomy courses.

Eneng Martini; Wulan Sari; Erry Hendriawan

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2025 International Forum of Researchers and Lecturers

This research aims to optimize PPKn teachers in PPKn learning, increasing interest in learning for inclusive students, so that students can be independent in their interest in learning and teachers can achieve the expected results and can find out the obstacles faced by teachers in increasing interest in learning. This research has a problem formulation including: How is PPKn learning at SMA Muhammadiyah 1 Cimahi, what is the interest in learning of inclusive students in PPKn subjects at SMA Muhammadiyah 1 Cimahi, what obstacles do teachers face in increasing the interest in learning of inclusive students at SMA Muhammadiyah 1 Cimahi. This research uses a qualitative approach with descriptive research type. Data collection techniques in research are interviews, observation and documentation. The results of this research were to find out, increase interest in learning, and find obstacles in the context of PPKn learning at SMA Muhammadiyah 1 Cimahi, achieved by gaining a comprehensive understanding of the dynamics of learning and the challenges faced by teachers in creating an inclusive and motivating learning environment.

Danar Hafidz Adi Wardhana; Achmad Fauzi Kusmin; Muhammad Sajidin; Riady IK

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Village Community Institutions (LKD) play a strategic role in supporting village governance and the implementation of community-based development. However, various challenges remain for many LKDs, particularly in terms of institutional capacity, regulatory understanding, and collaboration among stakeholders. This community service activity aims to strengthen the capacity of the LKD of Pamboborang Village, Banggae Sub-District, Majene Regency, in supporting sustainable village development. The activity was conducted through interactive lectures focusing on improving understanding of institutional functions, strategic roles in planning and monitoring development, and the importance of synergy between the LKD, village government, and the community. Participants included LKD members, village officials, and local community representatives. The results showed an increase in participants’ understanding of the main duties and functions of LKDs, along with a growing collective awareness of the importance of local institutional roles in sustainable development. This activity serves as a tangible contribution to transforming village governance through institutional empowerment. In the future, follow-up actions such as continuous mentoring and practice-based training will be needed so that LKD institutional capacity can develop systematically and independently.

Andi Muhammad Fiqry Haykal; Husniar Darsis

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Violence against children in the school environment is a serious problem that requires special attention. This legal counseling activity aims to increase understanding of child protection and violence prevention, especially at SMPN 1 Parangloe, Gowa Regency, South Sulawesi. Through counseling methods, interactive discussions, and documentation, the research team successfully involved 50 students, 3 teachers, and 7 parents in the activity held on February 24, 2025. The results showed a significant increase in participants' awareness of children's rights and steps to prevent violence. Students became more active in participating in discussions and more courageous in reporting cases of violence they experienced or witnessed. However, challenges such as concerns about social stigma are still barriers that need to be overcome. This activity emphasized the importance of collaboration between schools, parents and communities to create a safe and supportive environment for children's development. Thus, this counseling not only provides knowledge but also builds children's confidence in dealing with potential violence at school.

Sri Widoretno; Muhammad Ardiansyah

Jurnal Riset Rumpun Ilmu Teknik 2025 Pusat riset dan Inovasi Nasional

This study focuses on analyzing the efficiency of water usage during ablution in mosques, aiming to identify the factors causing inefficiency and propose solutions aligned with sustainability and Islamic values. Ablution is essential for Muslim prayer, yet modern mosques often neglect water efficiency, leading to waste and high operational costs. A mixed-methods approach was employed, combining observations, water discharge measurements, and surveys from 35 congregants at an urban mosque. The results showed an average ablution water consumption of 2.47 liters per person, with significant variation, primarily due to faucet usage behaviors. The survey also revealed that 45.71% of participants viewed water use as inefficient, with mixed responses regarding the implementation of automatic faucets. These findings underscore that water conservation cannot be achieved solely through technical solutions like sensor faucets or water recycling systems. Instead, it requires integrating Islamic values and education to encourage behavioral change among mosque-goers. By promoting awareness and responsible water use, mosques can become role models in environmental conservation. This study highlights the importance of combining technical engineering solutions with spiritual values, contributing to a more sustainable and efficient use of resources in mosque facilities while adhering to Islamic principles.

Shisca Octavia Maharani, Shisca Octavia Maharani; Dwi Retnaningsih; Dwi Nur Aini

Jurnal ilmu Kesehatan Umum 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Chronic Kidney Disease (CKD) is a medical condition that requires renal replacement therapy such as hemodialysis. Patient compliance with this therapy is essential to prevent complications and maintain quality of life. Patient motivation, both intrinsic and extrinsic, plays a significant role in determining the level of compliance. This study aims to examine the relationship between patient motivation and compliance with hemodialysis treatment in CKD patients at RSI PKU Muhammadiyah Pekajangan Pekalongan. This research uses a quantitative correlational design with purposive sampling, involving 67 respondents from a population of CKD patients undergoing hemodialysis, with an average of 80 patients per month. The instruments used were patient motivation questionnaires and hemodialysis compliance questionnaires. The results showed that most respondents had good motivation (74.6%) and positive compliance (76.1%). Bivariate analysis using the Spearman Rank test revealed a significant relationship between motivation and compliance (p = 0.000) with a strong correlation (r = 0.685). This study suggests nursing interventions that focus on enhancing patient motivation to support long-term therapy success. The limitations of this study include the cross-sectional design, which cannot prove causal relationships, and the potential social bias in the self-report instruments.

Muhammad Maududi, Mukhlish; Said Romadlan; Dini Wahdiyati; Nu’aiman

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This Community Service Program (PKM) aims to support the achievement of Sustainable Development Goal (SDG) No. 3 (Good Health and Well-Being) by raising public awareness of the importance of a healthy lifestyle. The program was conducted in Pari Island, Kepulauan Seribu, involving 30 participants from the local community. The activities included health screenings such as blood glucose measurement, blood pressure monitoring, and uric acid level testing, as well as health education on adopting a healthy lifestyle, including balanced nutrition and regular physical exercise. Through this initiative, participants gained a better understanding of how to maintain their health and prevent non-communicable diseases such as diabetes, hypertension, and uric acid disorders. The health screening results indicated that some participants had elevated blood glucose and blood pressure levels, highlighting the need for further intervention through education and lifestyle modifications. Increased awareness was evident from participants' enthusiasm during the health education sessions and interactive discussions with the facilitators. Overall, this program successfully enhanced community knowledge and awareness regarding the importance of a healthy lifestyle while also providing a concrete initial step through early health screenings. It is hoped that this program serves as a starting point for fostering a healthier and more prosperous community in Pari Island, supporting the achievement of SDG No. 3.

Asrul Hidayat; Zaldi Harun; Mirna Ismayani; Fitra Wahyuni; Aulia Aulia +6 more

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

This community service program was carried out in Bone-Bone Village, focusing on the utilization of local potential, namely taro and coffee husks, to be developed into economically valuable products such as taro donuts and coffee husk tea. The main problems faced by the community were the lack of knowledge about the diversification of local food products and limited skills in processing simple materials into marketable products. The implementation methods included counseling on the importance of food processing innovation, hands-on training in producing taro donuts and coffee husk tea, as well as mentoring in basic business management such as packaging and marketing strategies. The results of the program indicated an increase in the community’s understanding and skills in processing local resources into creative and competitive products. In addition, this activity provided motivation for the community to develop micro-enterprises based on village potential, which is expected to improve family income and support village self-reliance.

Zuwaibatul Aslamiyah; Romi Rizal Fauzi; Salman Al Farisi; Muhammad Saifurrahman

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to analyze the forms of conflicts that arise within the educational environment and their implications for educational management. The research employs a quantitative approach based on library research by reviewing relevant journal articles published between 2020 and 2025 that address value conflicts, educational policies, and inter-stakeholder interests. The results indicate that value conflicts are often influenced by cultural differences, parenting styles, technological developments, and friction between traditional and modern values in schools. Policy conflicts emerge when national policies are not aligned with the readiness of facilities, teachers’ competencies, and school contexts. Meanwhile, conflicts of interest occur due to differing priorities among teachers, school principals, parents, and the government. These findings emphasize the importance of implementing adaptive and collaborative management strategies. This article provides an overview of an ideal educational management model to address conflicts and identify opportunities for improvement in the future.  

Umamul Muslikhin; St. Nur Azizah; Muhammad Taufiq Hidayatullah; Mu’alimin Mu’alimin

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Service excellence has become a strategic issue in modern educational management because it is directly related to service quality, customer satisfaction, and the image of educational institutions. In the context of global competition and demands for public transparency, educational institutions are required to provide services that are effective, efficient, and oriented to the needs of students and the community. This study aims to systematically examine how the concept of service excellence is implemented in educational institutions and its impact on customer satisfaction. The method used was a systematic literature review, searching articles in national databases such as Google Scholar, Garuda, and campus journal portals using the keywords "service excellence," "service excellence," "education," and "customer satisfaction." Of the 20 articles found, seven met the analysis criteria. The results of the study revealed three main themes: improving the professionalism of educational staff, implementing the TQM concept in service, and strengthening a customer-oriented service culture. This literature synthesis concluded that service excellence significantly increases customer satisfaction and loyalty in educational institutions. Future research should focus on an integrative model of digital-based service excellence in educational institutions.  

Istiqomah Istiqomah; Rachmat Panca Putera; Muhammad Zamzam

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study examines Azyumardi Azra’s interpretation of Islamization in the Malay-Indonesian Archipelago, highlighting its significance in both historical and contemporary discourse. Using a qualitative library research approach, the analysis draws on Azra’s key works, especially The Ulama Network: Southeast Asia and the Middle East in the Seventeenth and Eighteenth Centuries, and is supported by recent scholarly literature. Azra challenges conventional theories that attribute Islamization mainly to trade, political authority, or intermarriage. Instead, he underscores the central role of ulama networks, the transmission of religious knowledge, and the influence of Sufism. His perspective reveals how intellectual chains connected Southeast Asian scholars to Middle Eastern centers of learning, particularly Mecca and Medina, thus situating Islam in the archipelago as an integral part of global Islamic scholarship. Furthermore, Azra emphasizes the adaptive and dialogical character of Islamization, whereby Islamic teachings were internalized through cultural accommodation, shaping the distinctive identity of Islam Nusantara as moderate, inclusive, and cosmopolitan. The findings suggest that Azra’s framework not only advances historiography but also contributes to contemporary debates on religious moderation and Indonesian Islamic identity. This study concludes that his intellectual model provides a valuable foundation for further research that incorporates social, political, and economic dimensions of Islamization.

Afifah Hanum Lubis; Rizka Harfiani

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to determine the effectiveness of the question-and-answer method in improving students’ understanding of Islamic Education (PAI) material at Madrasah Aliyah Muhammadiyah 1 Medan. This research employs a quantitative approach with a simple descriptive design. The sample consisted of 5 respondents who were eleventh-grade students. The instruments used were comprehension tests administered before and after the implementation of the question-and-answer method, as well as observation sheets to assess student engagement during the learning process. The data were analyzed using mean and percentage calculations to identify the improvement in learning outcomes. The results show a significant increase in students’ understanding after applying the question-and-answer method. Students became more active in answering and asking questions, making the classroom atmosphere more interactive. This proves that the question-and-answer method is effective as a learning strategy in PAI to enhance students’ conceptual understanding. This study is expected to serve as a reference for PAI teachers in selecting appropriate teaching methods to improve the quality of the teaching and learning process.

Yusrina Maulidya Zahira; Ernita Vika Aulia; Muhammad Arif Mahdiannur

Algoritma : Jurnal Matematika, Ilmu pengetahuan Alam, Kebumian dan Angkasa 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

The use of digital-based learning media has revolutionized the way we learn and teach. Particularly in teaching science at the elementary school level, the application of this type of media stands out as a relevant and interesting topic. This media can significantly improve the quality of science learning, while providing a more interactive and enjoyable learning experience for students. This study aims to review the literature related to the use of digital learning media in the context of science teaching. The approach used is a Systematic Literature Review (SLR). The data collection process involved compiling and analyzing articles discussing digital learning media in science learning, focusing on publications from 2021 to 2023. A total of six articles from journals available on Google Scholar were collected by the researcher. From a systematic review of various published studies, it can be summarized that various types of digital media can be applied in the science learning process. The most commonly used media include digital elements such as images, videos, simulations, and interactive games, as these tools can motivate students to learn and strengthen their curiosity about the material being studied.

Muhammad Mifdhol Rahman; Retno Fuji Oktaviani

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Investment decision-making among millennials in Indonesia is not only influenced by rational considerations but also by behavioral and psychological factors, which can be explained using the Theory of Planned Behavior (TPB). Millennials represent the most active group in adopting digital financial services and participating in various capital market instruments, making it important to understand the determinants of their investment behavior. This study aims to analyze the influence of financial literacy, risk tolerance, financial attitude, and investment experience on investment decisions among millennial employees. The research employed a quantitative design by distributing structured questionnaires to 100 respondents selected using an incidental sampling technique. The study population consisted of millennial employees working at BRI Tower 2, Jakarta. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) approach, processed through SmartPLS version 4.1.1.2. The results indicate that financial literacy, risk tolerance, and financial attitude significantly and positively affect investment decisions, whereas investment experience has a positive but insignificant effect. These findings confirm the TPB framework, in which financial literacy and financial attitude strengthen attitude toward behavior, while risk tolerance reflects perceived behavioral control. However, investment experience alone is not sufficient to consistently shape rational decision-making. This research contributes theoretically to behavioral finance studies and extends the application of TPB in the context of investment behavior. Practically, the findings imply the need for organizations and policymakers to design targeted financial literacy programs and initiatives that foster positive financial attitudes. Strengthening these aspects is expected to encourage sustainable and rational investment practices among young employees in Indonesia.

Dies Nurhayati; Muhammad Syarifuddin Ahzab; Ninik Sudarwati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the role of BRICS—an intergovernmental organization consisting of Brazil, Russia, India, China, and South Africa—in fostering global cooperation and contributing to world economic stability. BRICS was founded as a strategic response to the dominance of Western financial institutions such as the International Monetary Fund (IMF) and the World Bank, which have long been criticized for their unequal representation and decision-making processes favoring developed economies. In this context, BRICS provides an alternative financial architecture through the creation of the New Development Bank (NDB) and the Contingent Reserve Arrangement (CRA), both of which serve as instruments to support development financing and ensure financial security for its members. Grounded in the frameworks of constructivism and soft power diplomacy, BRICS emphasizes the principles of equality, mutual respect, sustainable development, and South-South cooperation. These values are reflected in its policies and initiatives that prioritize inclusivity, fair participation, and collective growth, especially for developing nations often marginalized in the global economic order. By representing more than 40% of the world’s population and contributing approximately 23% of global GDP, BRICS demonstrates its capacity to shape the international system and establish a more balanced distribution of power and resources. This research employs a qualitative descriptive approach based on secondary data, which is analyzed narratively to highlight the evolving dynamics of BRICS within the global economy. The findings indicate that BRICS has significant potential to challenge Western economic hegemony, enhance economic solidarity among emerging markets, and provide developing countries with greater opportunities for growth and cooperation. Ultimately, BRICS emerges not only as a counterweight to established global institutions but also as a transformative actor capable of reshaping the trajectory of international economic governance in the future.

Muhammad Aldy Alamsyah; Miftahul Munir; Anita Sumelvia Dewi

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study assesses the influence of organizational culture, physical work environment, and non-physical work environment on employee performance at UD. Sumber Rejeki. Organizational culture is understood as the values, norms, and patterns of behavior agreed upon by members. The physical work environment refers to tangible conditions such as layout, lighting, and cleanliness. The non-physical work environment relates to the psychological climate and social relationships in the workplace. The research design is quantitative with a census or saturated sample technique. All 32 employees were respondents. The instrument was compiled using a Likert scale. The data were processed using SPSS 25. The analysis stages included validity, reliability, normality, multicollinearity, heteroscedasticity, multiple linear regression, t-test for partial effects, f-test for simultaneous effects, and the coefficient of determination R². The partial test results showed that organizational culture did not have a significant effect on employee performance. Conversely, the physical work environment and non-physical work environment had a positive and significant effect. The simultaneous test confirmed that the three variables together had a positive and significant effect on performance. These findings indicate that improvements in physical aspects such as room comfort, equipment, and safety standards, as well as strengthening non-physical aspects such as supervisor support, role clarity, and communication, are more directly related to performance improvement than existing cultural characteristics. In practical terms, management needs to prioritize programs to improve the physical work environment and psychological climate, accompanied by periodic evaluations so that the impact can be measured against performance indicators.

Diana Zumrotus Sa’adah; Egi Sri Lestari; Anindya Cahya Putri; Elvina Triya Rahmahnusiya; Muhammad Yusuf Mahmudi +1 more

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

The development of digital technology has transformed the way humans think, interact, and solve problems in various aspects of life. In this context, design thinking emerges as a creative, empathetic, and innovative mindset centered on human needs to address complex challenges in the digital era. This study aims to analyze the role of design thinking in fostering creative and ethical personalities through the strengthening of soft skills and social media branding and analyze the role of design thinking in developing creative and ethical personalities through strengthening soft skills and social media branding in the digital era. Using a descriptive qualitative approach, this research will explore how the application of design thinking can encourage individuals to think innovatively and responsibly, as well as how social media branding can strengthen self-image and digital ethical values. The research employs a qualitative descriptive approach using literature review methods based on relevant national and international sources. The study's findings indicate that design thinking plays a crucial role in fostering innovative mindsets, empathy, and moral responsibility, which form the foundation for developing a creative personality. Meanwhile, social media branding serves as a means to strengthen self-image, digital ethical values, and personal integrity online.

Muhammad Ramadhani; Ricky Afrizal Murzain; Dewi Dewanti Subrata; Wisnu Ponco Prabowo; Rahmadhani Anfasa

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2025 Asosiasi Riset Ilmu Teknik Indonesia

The use of buck converters as DC step-down voltage regulators is increasingly important in various power electronics applications. However, the quality of the output voltage is often disturbed by the presence of ripple, which is influenced by variations in the duty cycle. This study aims to analyze the effect of duty cycle variations on the output voltage and ripple of a buck converter using MATLAB/Simulink simulation. The method used is quantitative simulation by varying the duty cycle from 10% to 90% in a buck converter circuit with fixed parameters: input voltage 30 V, switching frequency 40 kHz, inductor 176.25 μH, and capacitor 44.33 μF. The simulation results show that the output voltage is proportional to the duty cycle, increasing from 3.245 V at D=10% to 26.82 V at D=90%. The highest ripple occurred at D=40% with a value of 0.07 V, while the lowest ripple was at D=50% with a value of 0.0003 V. These findings indicate the existence of an optimal operating point where the system works most stably. This study provides practical guidance in designing efficient and stable buck converters for applications such as battery charging and renewable energy systems.