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Winda Sari Depi Simamora

Switch : Jurnal Sains dan Teknologi Informasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

Micro, Small and Medium Enterprises (MSMEs) in the Social Service of the North Sumatra Province Batubara Regency are business operators engaged in the business sector, which touches the interests of the community around the Regency of Coal. MSMEs have an important position, not only in employment and public welfare, in many ways they are the glue and stabilize the problem of social inequality. MSMEs are currently very developed. However, the current problem that arises is that the Chair of the UMKM in Coal is having difficulty monitoring MSME social funding assistance provided to communities around Coal, the lack of public understanding of the reporting of the social assistance fund accountability and due to these inaccessible location conditions that triggered the social services difficult to monitor. then we need an information system that is able to do data collection, management, monitoring the use of aid funds. In addition, the Social Service can directly monitor the responsibility of MSMEs in managing aid funds.The results of this study are a monitoring information system application that replaces the previously running process, in this application makes it easy for the recipient to know the amount of assistance received and in making reports can be directly accessed online.

Asih Della Saftini

Switch : Jurnal Sains dan Teknologi Informasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

The purpose of this research is to design a basic food sales information system at Misman Store to assist the performance of Store employees in processing data and selling basic necessities which still use a manual recording system in managing stocks and transactions in the store, which causes inefficiencies in monitoring inventory of goods. Research using qualitative methods with data collection techniques through observation, interviews, and literature studies. The results of the study, among others, make it easier for employees at misman shops to complete the main tasks of selling goods such as data management to be easier, more efficient, and effective with this system. sales and sales transaction reports. The designed web-based information system has several main features such as system login, dashboard, item category management, inventory management, and transaction recording and reporting. This system is designed to improve the efficiency of store operations and facilitate the management of goods data and sales transactions.

Rapika Rapika; Ardi Putra; Eki Darmawan

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

Illegal fishing is a form of maritime crime that threatens the sustainability of marine resources and causes significant economic losses for the country, particularly for coastal communities such as those in Natuna Regency. This activity not only harms the fisheries sector but also impacts food security, social stability, and the marine ecosystem. This study aims to examine in depth the surveillance strategy implemented by the Maritime Security Agency (Bakamla) in combating illegal fishing practices in Natuna waters. The research method used is a qualitative descriptive approach with data collection through in-depth interviews and analysis of Bakamla's strategic documents. The theoretical framework used refers to the concept of strategy according to Fred R. David (2016), which includes strategy formulation, implementation, and evaluation. The results of the study indicate that Bakamla has formulated a surveillance strategy by relying on 24-hour sea patrols, utilizing technologies such as the Automatic Identification Sistem (AIS), radio communications, and satellites, and establishing cross-agency collaboration including the Indonesian Navy, the Ministry of Maritime Affairs and Fisheries, and local government officials. The strategy was implemented through rotating patrols, outreach activities for fishermen and coastal communities, and the establishment of a public reporting channel to facilitate the dissemination of information regarding illegal activities. However, the implementation of this strategy still faces obstacles, including limited operational budgets, inadequate patrol fleets, and suboptimal response to public reports. Evaluation of the monitoring strategy showed positive impacts in the form of increased public awareness and participation, as well as a decrease in cases of fish theft in several vulnerable areas. However, the level of public involvement in reporting and independent monitoring still needs to be increased so that the monitoring strategy can be more effective and sustainable in safeguarding the sovereignty of Indonesia's marine resources.  

Maria Viviana Nurak Lewar; Tobias Joni Temu; Elisabet Luju; Yohanes Chrisantus Servrianus Moan Jawa

Jurnal Projemen UNIPA 2025 Universitas Nusa Nipa Maumere

The research titled "Analysis of the Effectiveness and Efficiency of the Use of the Parish Budget of the Holy Spirit Nelle" aims to analyze the level of effectiveness and efficiency in the use of the budget at the Holy Spirit Nelle Parish during a specific reporting period. The analysis is conducted by comparing the activity targets and budget with the actual realization. The results show that the average effectiveness of activities is only 45.95%, indicating that most activities have not been optimally achieved. Meanwhile, the efficiency of budget utilization is recorded at 29.48%, which shows a low level of spending compared to the allocated funds. These findings indicate a gap between the planning and implementation of parish programs. Some programs have not been realized at all despite having a budget allocated. Therefore, improvements are needed in program planning, adjustments in budget allocations according to implementation capacity, as well as strengthening the monitoring and evaluation system to enhance accountability and financial performance of the parish moving forward.

Rahayu Mardikaningsih; Rokhmad Thoriqul Hidayat; Akmal Maulidi Zam Zami

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Motorcycle theft is one of the most dominant forms of property crime in the Kebraon area, Karangpilang District, Surabaya City, and raises serious concerns among the community. This study aims to increase public awareness in preventing motorcycle theft by strengthening the role of the Security Unit (Satpam). The method used is a qualitative approach with data collection techniques in the form of interviews, observations, and documentation. The results of the study indicate that the presence of active, trained Satpam and having good relationships with the community can increase a sense of security and reduce crime rates. In addition, community participation and synergy between Satpam and the police have proven important in creating a safe environment. The author recommends routine training for Satpam, security socialization to residents, and the use of reporting technology as strategic steps in preventing crime. With this collaborative approach, it is hoped that a safer and more conducive environment will be created for community activities.

Grace Septiana Putri; Rachmad Sukma Putranto

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

Penelitian ini bertujuan untuk menganalisis implementasi dan efektivitas penggunaan HPAI Sales Integrated Sistem (HSIS) dalam pencatatan transaksi sederhana pada Business Center (BC) Halalmart HNI Sidoarjo 2. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, mengumpulkan data melalui observasi langsung, wawancara semi-terstruktur dengan pengelola dan staf, serta analisis dokumen terkait penggunaan HSIS. Hasil penelitian menunjukkan bahwa implementasi HSIS memberikan dampak positif signifikan dalam meningkatkan efisiensi operasional, akurasi data, dan transparansi proses bisnis. Sistem ini terbukti user-friendly dan mudah diadaptasi oleh pengguna, dengan fitur-fitur terintegrasi yang mencakup pencatatan transaksi, manajemen inventaris, dan pelaporan real-time. HSIS berhasil mengotomatisasi proses pencatatan transaksi, mengurangi human error, dan memberikan dukungan yang kuat untuk pengambilan keputusan manajemen melalui fitur analytics dan reporting. Namun, penelitian juga mengidentifikasi beberapa tantangan, terutama ketergantungan tinggi pada konektivitas internet, kebutuhan pelatihan pengguna untuk fitur-fitur advance, dan perlunya adaptasi proses bisnis dari sistem manual ke digital. Kesimpulan penelitian menunjukkan bahwa HSIS efektif meningkatkan efisiensi waktu operasional dan kepuasan pelanggan, namun memerlukan langkah mitigasi untuk mengatasi tantangan teknis guna memastikan kontinuitas operasional yang optimal.

Maria Fenansia Ngao; Laurensius P. Sayrani; Alfred O. Ena Mau

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

This study aims to analyze the Capacity of the New Village Government Apparatus in Takatunga I Village, Ngada Regency. The method used in this research is a qualitative method with a case study approach. The theory used in this research is the theory of Apparatus Capacity according to Asrori which highlights three abilities, namely basic ability, management ability and technical ability. Informants who became research sources amounted to 12 people. The data sources used are primary data and secondary data. Data collection techniques in the research are interviews, observation, documentation and literature study. Data analysis techniques used in the research are data reduction, data presentation and conclusion drawing. The results showed that the basic skills possessed by the apparatus in Takatunga I Village were inadequate, most of the apparatus did not know the basic fundamentals of village government, their main duties and functions. In addition, Takatunga I Village does not yet have a village profile and village government organizational structure. The management skills possessed by Takatunga I village officials are still very limited; there are still complaints from the community about the services provided, because there is only one official who can operate a computer. In addition, although monitoring is limited to monitoring development, evaluation in Takatunga I Village is still limited to reporting every semester. The financial disbursement process is well done, but the accountability aspect is still less than optimal. The technical capabilities of the Takatunga I Village apparatus are quite good, despite having limited facilities and mastery of technology such as computers.

Muhammad Fauzan; Billgheza Alshakira Bunga; Adhi Kusuma

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

This study focuses on the analysis of news lead styles in the Radar Banten daily newspaper editions 263-264, dated April 30 and May 2, 2025. The lead, or news angle, serves as the initial contact for readers with the news, impacting public perception based on its presentation. There are two main types of news leads: direct and indirect. Direct leads deliver critical information concisely, addressing the core elements of who, what, when, where, why, and how (5W+1H), whereas indirect leads entice readers into the story, offering hints about the content. External and internal factors, including editorial policies and media characteristics, influence the writing style. Radar Banten, a significant local newspaper in Banten, demonstrates flexibility in utilizing both types of leads, catering to its audience's informational needs. The research employs a qualitative descriptive approach, analyzing selected news pieces to understand their structure and writing techniques, ultimately highlighting the effective composition necessary for engaging reporting.

I Gusti Ayu Sintya Dewi; I Made Pande Dwiana Putra

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

Timeliness in financial reporting is a critical aspect for companies as it influences stakeholders’ decision-making. However, in practice, there is often a time gap between the end of the fiscal year and the date the audit report is issued, commonly referred to as audit delay. This study aims to analyze the effect of company size, public accounting firm (PAF) reputation, and audit opinion on audit delay. The research method employed is quantitative with secondary data sources. The sample consists of 89 observations from 16 healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2023 period. The analytical technique used in this study is multiple linear regression analysis. The findings show that company size and audit opinion have a negative and significant effect on audit delay, supporting the agency theory applied in this study. Meanwhile, the reputation of the public accounting firm has no significant effect on audit delay, which is not in line with the agency theory.  

Muh. Rizal Khoirudin; Muhammad Sandi Arifianto; Shiva Siti Iklimah Ariyanti; Revalina Nur Izzah; Juwita Nur Fadila

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effectiveness of urban village fund management in efforts to improve facilities and infrastructure as well as community welfare in Dukuh Menanggal Village, Gayungan Subdistrict, Surabaya City. Urban village funds are part of a fiscal decentralization policy that aims to accelerate development and equitable distribution of welfare at the local level. This research uses descriptive qualitative methods with data collection techniques through observation, in-depth interviews, and documentation. The results showed that the management of urban village funds in Dukuh Menanggal has generally been quite effective, marked by an improvement in the quality of environmental infrastructure such as roads, drains, and other public facilities. In addition, some community empowerment programs also have a positive impact on improving the welfare of residents. However, there are still some obstacles such as limited apparatus capacity, suboptimal community participation, and transparency in reporting that need to be improved. Therefore, it is necessary to strengthen governance, increase the capacity of human resources, and involve the community more actively so that the management of urban village funds can be more optimal and sustainable.

Thisya Audina; Agrianti Komalasari; Rona Majidah

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of Corporate Governance on Integrated Reporting (IR) in State-Owned Enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Corporate Governance is measured using three indicators: Corporate Governance Perception Index (CGPI) score, the number of board of directors, and the number of audit committee members. Integrated Reporting is assessed based on the seven elements recommended by the International Integrated Reporting Council (IIRC). The sample was selected using purposive sampling, resulting in 55 SOEs. The data were analyzed using multiple linear regression with the aid of SPSS. The results show that CGPI and the board of directors have a positive and significant effect on Integrated Reporting, while the audit committee has no significant effect. These findings support agency theory, indicating that strong corporate governance plays an essential role in promoting transparency and accountability in reporting. The study implies the need to strengthen governance structures and encourages regulators to consider adopting IR as a future reporting standard.

Fadel Dwiputra Ali Saini; Yosef M. Monteiro; Cyrilius W. Taran Lamataro

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The formation of the Saber Pungli Task Force was carried out as a firm and real step by the government to restore public trust, so that through Presidential Regulation Number 87 of 2016 concerning the Clean Sweep Task Force for Illegal Levies, all city areas in Indonesia formed the task force to eradicate and enforce the law. This type of research is empirical. After the data is obtained, the researcher will group the data based on the data source and analyze it to get answers to the formulation of the problem in this study. The results of the study show that the Clean Sweep Task Force for Illegal Levies (Satgas Saber Pungli) was formed with the aim of eradicating the practice of illegal levies that occur in various public service sectors in Indonesia, and the Clean Sweep Task Force for Illegal Levies at Tenau Port involves various activities aimed at overcoming and preventing the practice of illegal levies in various public service sectors to create a public service system that is free from extortion and increase public trust in public services. In its implementation, various inhibiting factors are still encountered, namely the weak performance of the task force in the field, aspects of facilities and infrastructure such as the low reporting channels that are friendly and easily accessible to the public, and the budget which is still a real challenge in implementing the Saber Pungli Task Force function, especially in areas such as East Nusa Tenggara Province (NTT) which has geographical characteristics as an archipelago.

Adelia Nur Azzani; Qotrun Nida

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to examine one of the efforts in creating order and safety on the highway by implementing the Electronic Traffic Law Enforcement (ETLE) system as an alternative to electronic traffic violation enforcement, without direct interaction between officers and violators and to find out how the ETLE system is implemented in Serang City and to what extent its effectiveness in reducing the number of traffic violations. The research method used is a qualitative descriptive method with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the implementation of ETLE in Serang City has been running quite well, supported by surveillance camera technology and an integrated reporting system. However, there are still obstacles such as the lack of public understanding of this system and the limited coverage of the ETLE monitoring area. The implementation of ETLE is a progressive step in traffic law enforcement, but it needs to be accompanied by more massive socialization and development of supporting infrastructure so that the results achieved are more optimal.

Preti Sinta; Amelia Puspa Tamara

Ebisnis Manajemen 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

SISFOANGUD is an operational data reporting apllication developed by the Ministry of Transportation to digitalize work processes in the air transportation sector. This study aiims to analyze the implementation of SISFOANGUD (Sistem Informasi Angkutan Udara) in supporting the work efficiency of information Unit officers at Sultan Muhammad Salahuddin in Bima. The underlying issue of this research is thet information unit staff still tend to rely on manual recording, one habit that persists is writing data ob small pieces of paper first before inputting it into the application. The research employed a descriptive qualitative method, with data collected through observation, interviews, documentation, and self appraisal. The data analysis technique used was thematic analysis, with data validity tested through source and technique trianggulation. The results of the study show that the SISFOANGUD application can support the work effiency of Information Unit officers if it is used consistently, supported by clear standard operating prosedures (SOP), continuous training, a shift in work culture toward digital systems, and increased self awareness among staff.

Nabila Delviana Putri; Retno Yuni Nur Susilowati

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

Corporate Governance and Cross-listing are considered crucial factors in promoting corporate transparency and accountability, particularly in sustainability reporting based on Environmental, Social, and Governance (ESG) standards. A strong governance structure is believed to enhance the quality of ESG disclosure, while Cross-listing serves as an external pressure that reinforces a company's commitment to global reporting standards. This study aims to examine the influence of board size, board independence, institutional ownership, audit committee size, and Cross-listing status on the quality of ESG disclosure. The research focuses on companies in the energy and basic materials sectors listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, using ESG data sourced from Bloomberg. The sample consists of 18 companies with a total of 73 observations selected through purposive sampling. Hypotheses were tested using multiple linear regression analysis. The results show that board size, board independence, institutional ownership, and Cross-listing have a positive and significant effect on the quality of ESG disclosure. Conversely, audit committee size has a negative and significant effect. These findings indicate that both internal pressure through governance mechanisms and external pressure through Cross-listing on foreign exchanges play an important role in driving the quality of corporate ESG disclosure.

Widya Puspita Sari; Daivan Febri Juan Setiya; Dinda Ashilah Putri Kusnan; Hani’a Fauza; Riyas Hasan Yazid +1 more

Inovasi Kesehatan Global 2025 Lembaga Pengembangan Kinerja Dosen

Background: Polycystic ovary syndrome (PCOS) is a complex endocrine-metabolic disorder common in women of reproductive age, characterized by insulin resistance (IR), anovulation, and hyperandrogenism, often leading to infertility. Metformin is the first-line therapy used. However, inositol, especially myo-inositol (MI) and D-chiro-inositol (DCI), have shown promising therapeutic potential. Direct comparison and optimal efficacy of both still require a comprehensive review. Objective: This systematic review aims to evaluate the efficacy of inositol (as monotherapy or in combination) compared with metformin, placebo, or no intervention, in improving reproductive, hormonal, and metabolic outcomes in women with PCOS. Methods: Conducted according to PRISMA guidelines, a systematic literature search was conducted in Pubmed and Ebsco databases for randomized controlled trials (RCTs) published in the last 10 years. Studies evaluating inositol and/or metformin in women with PCOS and reporting reproductive, hormonal, or metabolic outcomes were included. Study selection and data extraction were performed independently by five reviewers. Results: Six randomized controlled trials (RCTs) were included in this review. Metformin consistently showed improvements in insulin resistance and androgen levels. Myo-inositol also demonstrated efficacy in improving metabolic and hormonal parameters, as well as reproductive outcomes, often with a better tolerability profile, especially as monotherapy. The combination of metformin and myo-inositol has shown potential improvements in some reproductive functions (such as live birth rate) compared to metformin alone in some studies. However, other studies have shown comparable or superior efficacy of myo-inositol monotherapy with fewer side effects. Adjuvant therapies such as dexamethasone or calcium/vitamin D have shown benefits in certain subpopulations. Conclusions: Both inositol (especially myo-inositol) and metformin have significant therapeutic roles in the management of PCOS. Metformin remains an important intervention for metabolic dysregulation and hyperandrogenism. Inositol appears to be an effective and often better tolerated alternative, with significant reproductive benefits. The choice of therapy should be individualized based on patient phenotype and treatment goals.    

Kumaidi Harianto; Nur Wulan Intan Palupi

Master Manajemen 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to identify how the use of leadership styles in the Field of Metrology. The Office of Cooperatives, Small and Medium Enterprises, Industry and Trade of Nunukan Regency is one of the local government agencies engaged in the field of Cooperatives, Small and Medium Enterprises, Industry and Trade, including formulating policies based on their scope, implementing policies according to the scope below, and carrying out monitoring, evaluation and reporting according to their scope, carrying out service administration according to their scope and carrying out other functions given by the local government related to their duties and authorities. The Metrology Division is responsible for implementing policies that focus on the implementation of metrology in terms of calibration and recalibration services, metrology supervision and investigation activities, facilities and infrastructure and presentation of data and information in the field of metrology. This study uses a qualitative method using a descriptive approach. This approach aims to explain and describe the problems faced while offering solutions to the issues raised. Data were collected through questions and answers and observations to understand the use of leadership styles in government institutions in the region. This study took five respondents who worked in the Metrology Division. The results of the study showed that 4 (four) types of leadership models were obtained which were used in the Metrology Section, namely directive, supportive, participative, and achievement-oriented leadership, with the participative leadership model as the most dominant.

Muhtar K. Dinti; Yusrianto Kadir; Nurwita Ismail

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

The suggestions put forward are: Law enforcement against counterfeit money distribution crimes must require a structured and comprehensive strategy. One important step is to increase the capacity of law enforcement officers, including the police, prosecutors, and judges, through special training on counterfeit money crimes. Improving digital forensic and counterfeit money detection capabilities, including the use of the latest technology. This increase in competence will help officers identify the perpetrators' modus operandi and speed up the investigation process. In addition, the formation of a special unit or task force that focuses on handling counterfeit money cases can also strengthen the effectiveness of handling cases in the field. Then community involvement in preventing counterfeit money circulation must be optimized through broad public education regarding the characteristics of genuine and counterfeit money and reporting procedures if suspicious money is found. This awareness campaign can be carried out through mass media, social media, and cooperation with educational institutions. In the digital era, the use of information systems and technology such as counterfeit money databases and money circulation tracking systems is also an effective solution. By involving all elements of government, law enforcement, financial institutions, and the community, law enforcement against counterfeit money distribution crimes can be more effective, fair, and have a long-term impact.

Stepi Ayu; Rustam Hs. Akili; Roy Marthen Moonti; Muslim A. Kasim

Kajian ilmu Hukum, Sosial dan Administrasi Negara 2025 Lembaga Pengembangan Kinerja Dosen

The problem of election violations in the form of money politics continues to be a challenge in the democratization process in Indonesia, including in Gorontalo Regency. Although regulations have been strictly regulated in Law Number 7 Year 2017, the implementation of law enforcement against money politics still faces various obstacles. This study aims to analyze the obstacles faced by law enforcement officials, especially the Election Supervisory Agency (Bawaslu), in taking action against money politics violations during the implementation of the General Election in Gorontalo Regency. This type of research is empirical juridical research, with a qualitative approach and using interview techniques with Bawaslu commissioners as the main data source. The main findings show that the main obstacles come from weak evidentiary instruments, a deeply rooted transactional political culture in the community, and Bawaslu's limited authority in the law enforcement process. In addition, the lack of public participation in reporting violations is a factor that contributes to weakening the effectiveness of law enforcement. The conclusion of this study confirms that the success of law enforcement against money politics is largely determined by the synergy between strong regulations, independent and professional supervisory institutions, and public political awareness. Therefore, it is recommended that strengthening the institutional capacity of Bawaslu, reformulating regulations regarding the proof of money politics violations, and increasing public political education be prioritized in the electoral reform agenda in the regions.

Arisandi, Desto; Bulu, Martinus Tagu; De Jesus, Maria Carolina; Saraswati, Farikhatun Nisaa; Mosa, Rambu Pedi +4 more

Adi Widya: Jurnal Pengabdian Masyarakat 2025 Lembaga Penelitian dan Pengabdian Masyarakat

Dengue Hemorrhagic Fever (DHF) is transmitted through the bites of Aedes aegypti and Aedes albopictus mosquitoes. Efforts that can be made to reduce the incidence of dengue fever are through the 3M plus movements (draining, burying and covering) and carrying out preventive activities such as sprinkling larvicide powder, using mosquito repellent, and planting mosquito repellent plants. The aim of this community service is to increase public knowledge about recognizing and preventing dengue fever as an effort to prevent and control the disease. The activities were carried out at Padukuhan Nologaten, Caturtunggal Village, Sleman Regency, Yogyakarta Province in May-June 2024. The activities carried out include situation analysis, preparation, implementation, monitoring and evaluation, and analysis and reporting. The participants of this activity numbered 37 people with the majority aged 46-65 years (48%) and college education background (48%). The average level of community knowledge about the prevention and control of dengue fever before counseling (pre-test) was good (89%) and sufficient (11%) and after counseling, the level of community knowledge increased to good (95%).