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Delima Padang; Bernhardt Siburian; Herdiana Sihombing; Warseto Freddy Sihombing; Nurelni Limbong

Tri Tunggal: Jurnal Pendidikan Kristen dan Katolik 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The purpose of this study was to determine and analyze the factors that influence the low attendance of young people in attending Bible study services (PA) at GKPPD Mungkur, Siempat Rube District, Pakpak Bharat Regency. The research method used is qualitative research. The informant determination technique is data collection with certain considerations. The considerations in question are people who can provide information as expected by the researcher based on certain criteria that are in accordance with the research topic, in this case the researcher interviewed 12 young people from GKPPD Mungkur, Siempat Rube District. The data collection technique for this study is to use interviews and documentation in the form of images. Based on the results of the research that has been conducted, the author found that young people from GKPPD Mungkur still lack commitment to attending Bible study services, they still need support and encouragement and even good guidance from outside (external) in increasing their attendance at Bible study services. There are two internal factors (from within) and external factors (from outside) of the youth themselves. Internal factors include being busy (75%), waiting for friends' invitations (58%), not being confident/difficult to socialize (introvert) (0.8%), and also boredom/saturation (16%). External factors include distance (25%), family busyness (16%), leader/servant (51%), Science, Technology and Socialization (0.8%), not being on time (25%), and the last is because of less creative worship (16%). Based on the research results obtained by the researcher, it can be concluded that the most dominant factor that causes young people in GKPPD Mungkur to rarely attend Bible Study Services (PA) is due to busyness

Vebri Sugiharto; Lanni Jurriah; Rezky Fauziah Nur; Siti Rodiah Lubis; Abdul Hafis +4 more

ARDHI : Jurnal Pengabdian Dalam Negri 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Education regarding the prevention of online gambling and drugs is a crucial step in building public awareness of the dangers posed by these two phenomena. Jorong Bayang Tengah, an area with a population consisting mostly of young families and teenagers, is the focus of this prevention effort. This program aims to provide an in-depth understanding of the risks of online gambling and drug abuse, as well as strengthening community social resilience through various educational approaches. The methods used include direct outreach, dissemination of information through print and digital media, as well as interactive discussions involving all elements of society, including traditional leaders, youth and security forces. Through this activity, it is hoped that collective awareness will be created to prevent and fight the practice of online gambling and drug abuse. Initial results from this program show an increase in public understanding of the negative impacts of online gambling and drugs, as well as the emergence of community initiatives to maintain a healthy and safe social environment. It is hoped that this effort can continue on an ongoing basis, so that Jorong Bayang Tengah can become a model for other regions in implementing similar prevention programs.

Yuna Yulianti; Zainap Hartati

ARDHI : Jurnal Pengabdian Dalam Negri 2024 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Education has an important role not only in the transfer of knowledge but also in the formation of students' character and social skills, such as cooperation skills. At SMP 8 Palangkaraya, efforts to improve the cooperation skills of grade VII students were made through an arts-based project, namely P5 Tari Nusantara. The project aims to provide direct guidance to students in the learning process, not only in the technical mastery of dance, but also in the development of social skills such as planning, communication, and collaboration. Through this activity, students are expected to be able to develop mutual respect, share responsibilities, and complete tasks effectively in groups. Structured mentoring also involves teachers and parents to ensure the skills taught can be applied in daily life. As a result, the project is expected to be an effective model for improving cooperation skills and enriching students' learning experience at SMP 8 Palangkaraya.

M. Bahrul Ulum

Moral : Jurnal kajian Pendidikan Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The Independent Curriculum is a program from the Ministry of Education and Culture of the Republic of Indonesia that focuses on developing student competencies through a student-centered approach. This curriculum aims to shift learning from memorization and exam patterns to strengthening critical thinking skills, problem solving, effective communication, and cooperation. In Islamic education, fiqh learning has an important role because it discusses Islamic laws related to everyday life, such as worship, muamalah, and manners. This study used a qualitative descriptive method and was implemented at MTs NU Slorok for 9th grade students. The results of the study showed that the implementation of the Independent Curriculum in fiqh learning was carried out by integrating national character values, such as honesty, tolerance, and cooperation. These values are emphasized in the learning process and exemplified through everyday behavior. In addition, this curriculum also encourages student creativity and innovation by providing space to develop ideas in applying Islamic law in real life.

Luthfiyatul Hanifah

Moral : Jurnal kajian Pendidikan Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Learning is an active process carried out by individuals to experience behavioral changes through interaction with their surrounding environment. This study aims to improve the learning outcomes of Fiqh subjects for grade IV students of MIN 13 Magetan in the 2023/2024 academic year, especially on the material of the five obligatory prayers, through the application of discussion strategies in learning. The problem raised in this study is the low learning outcomes of students who have not reached the Minimum Completion Criteria (KKM). This research was conducted from March to April 2023 with the subject of teachers as implementers of discussion strategies and 40 grade IV students as students. The method used is Classroom Action Research (CAR), supported by observation data through assessment sheets. The results of the study showed that discussion strategies were effective in improving learning outcomes. In cycle I, the percentage of student learning completion classically reached 70% and was classified as incomplete. However, in cycle II there was an increase to 80%, which was included in the complete category. Thus, it can be concluded that the implementation of discussion strategies can have a positive impact on improving the Fiqh learning outcomes of grade IV students at MIN 13 Magetan in the 2023/2024 academic year.

Latifah Marfuatin

Hikmah : Jurnal Studi Pendidikan Agama Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to determine the increase in student enthusiasm in learning Fiqh in grade V students of MI Terpadu Baitul Makmur, totaling 38 people, through the application of the Amtsal method. This method is used to stimulate students' imagination through illustrations that are relevant to the material. The research approach used is a combination of qualitative and quantitative approaches in the form of Classroom Action Research (CAR) which is carried out in two cycles. Each cycle consists of stages of planning, implementation, observation, and reflection. Data collection techniques include observation and interviews. The results of the study showed that the application of the Amtsal method in learning Fiqh significantly increased student enthusiasm. In addition, this method also helps students understand the material, including the pillars, the differences between hajj and umrah, and the procedures for carrying out the umrah pilgrimage. The high enthusiasm of students has a positive impact on increasing their understanding of the material being taught.

Laili Mawardi

Hikmah : Jurnal Studi Pendidikan Agama Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The results of observations and interviews at MTs Negeri 2 Surabaya City showed that the achievement of the Minimum Completion Criteria (KKM) of 75 in the subject of Fiqh is still relatively low. The low learning outcomes of students are caused by the lack of focus during learning and the minimal use of learning media by teachers. The media used tend to be less varied, so that the learning process becomes monotonous and less interesting. This study aims to determine the application of snakes and ladders media in improving learning outcomes in the subject of Fiqh. The method used is Classroom Action Research (CAR) with 32 class VIII E students as research subjects. Data collection techniques are carried out through student learning outcomes and filling out observation sheets. Data are analyzed quantitatively and presented in percentage form. The results of the study show that the use of snakes and ladders media has a positive impact on improving student learning outcomes. In cycle I, the completion of learning outcomes reached 69%, and increased to 81% in cycle II. Thus, there is an increase of 12% between cycle I and cycle II. This shows that snakes and ladders media is effective in improving student learning outcomes in the subject of Fiqh.

Naila Azzahra; Azkia Zahra Safa; Luthfina Noor Afrila

Hikmah : Jurnal Studi Pendidikan Agama Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This research examines the practice of plastic surgery from the perspective of Islamic law, which is increasingly relevant in the modern era with increasing aesthetic demands. Plastic surgery is divided into two types: reconstructive, which is permitted for medical purposes, and aesthetic, which is generally prohibited if not supported by clear medical reasons. This study is based on the principles of maslahah and madlorot, as well as the ijtihad of the ulama, which shows that medical procedures are permissible if they bring benefits and avoid harm. This research also highlights the challenges Muslims face due to unrealistic beauty standards, especially on social media, which often conflict with religious values. The research results show the importance of religious education that emphasizes self-acceptance and building a community that supports diversity in appearance. Suggestions for ethical medical practice in plastic surgery are also proposed, so that the procedure is in line with Islamic principles. In this way, it is hoped that Muslims can navigate modern demands without sacrificing religious values.

Rozzak Nawwir Qolby; Sitti Shaquila Dzakirah; Alya Putri Babelinda

Hikmah : Jurnal Studi Pendidikan Agama Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

This study aims to explore Islamic legal views on euthanasia, particularly in the context of terminally ill patients. Using a literature study approach, this study analyzes Quranic verses, hadiths, and the views of scholars on euthanasia, which is generally rejected in Islamic law. As an alternative, palliative care is identified as a more appropriate ethical solution, focusing on alleviating pain and improving the patient's quality of life. This study also underlines the importance of dialogue between health professionals and scholars to develop care protocols that comply with sharia principles. These findings suggest the need for better education and training for health professionals on medical ethics in the context of Islamic law. In doing so, it is hoped that health practices can better respect religious values ​​and meet patient needs more effectively.

Tanti Sugiharti; Arvy Noleal Osma

International Journal of Science and Mathematics Education 2024 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

This study investigates the effectiveness of the Guided Inquiry Learning (GIL) model in enhancing students' scientific literacy, particularly in the domain of energy and its transformation. The primary aim of the research was to assess the impact of GIL on students' understanding of complex scientific concepts related to energy, focusing on energy types, transformations, and the conservation law. The GIL model, characterized by active learning, student-centered inquiry, and structured guidance, was implemented through hands-on experiments, observations, and collaborative discussions. The results of the study revealed a significant improvement in scientific literacy, with a 25% increase in post-test scores. The findings suggest that GIL fosters greater student engagement and critical thinking compared to traditional lecture-based methods. Students demonstrated increased confidence and a deeper understanding of energy concepts, making connections between theoretical knowledge and real-world applications. Despite challenges such as time constraints and resource limitations, these obstacles were addressed by adjusting schedules and incorporating virtual simulations to enhance the learning experience. Student feedback was overwhelmingly positive, with participants expressing appreciation for the hands-on nature of the model and the opportunities for peer learning. This study underscores the effectiveness of GIL in improving scientific literacy and suggests that its application could extend to other scientific topics, providing a flexible framework for fostering inquiry and understanding in various educational contexts. Future research is recommended to explore the long-term impact of GIL on other science disciplines and evaluate its broader applicability across different educational settings.

Andi Sulistio; Abd Azis; Nur Efendi

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2024 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The purpose of this article is to provide an overview of formal leaders in formal Islamic educational institutions. Formal leaders in formal Islamic education institutions are individuals who give commands or influence subordinates to carry out activities in accordance with established procedures and methods in order to achieve common goals. The method used is library research and content analysis with a qualitative approach. Library research is research carried out by reviewing various journals, books and other relevant references. The research results show that formal leadership in formal Islamic education institutions has a very large role in improving institutional performance in various aspects. There are five dimensions of leadership which include (1) leadership goals, (2) individuals who influence the group (3) individuals who are influenced, (4) interaction processes, and (5) situations where leadership takes place. The most basic types or styles of leadership are authoritarian leadership, democratic leadership and laissez faire leadership. Formal institutions consist of institutions established by the government and non-governmental organizations. Leaders of these institutions are required to have 2 competencies, namely core competencies (soft skills) and technical-knowledge competencies (hard skills). These two competencies are described in levels of proficiency with the lowest level being level 1 and the highest being level 5.  

Elmira Siska; Purwatiningsih Purwatiningsih; Hasanudin Hasanudin; Haliza Nur Ramadina; Desi Marlina

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

MSMEs play a crucial role in the economy. However, the performance of MSMEs is often not optimal due to various challenges, such as limited access to financing, lack of financial literacy, and high dependence on government policies. This study aims to analyze the effect of financial literacy and government policies on the performance of MSMEs in Depok City. A quantitative research design was applied in this study. Primary data were obtained from the results of a questionnaire distributed to 100 selected MSME actors using the accidental sampling method. Data collection was carried out in August - September 2024. Data analysis used the Smart Partial Last Square (PLS) 4 program which includes measuring the outer model and inner model. In testing the outer model, convergent validity, discriminant validity, and composite reliability tests were carried out. In testing the inner model, an evaluation was carried out on multicollinearity, R-squared, goodness of fit, F Square, and path coefficients. The results of the study showed that both financial literacy and government policies had a positive effect on MSME performance, but were not statistically significant. The results of this study imply that financial literacy and government policies need to be improved in terms of implementation and relevance to provide a more tangible impact on MSME performance. Financial literacy programs and policies need to be more tailored to the specific needs of MSMEs and supported by ongoing support to have a significant impact.

Irma Andini; Barin Barlian; Gian Riksa Wibawa

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research was conducted to determine the Influence of Integrity and Professionalism on the Performance of Employees of the Local Revenue Agency of Tasikmalaya City. This study used a quantitative approach with Associative (Causal) research methods using data obtained directly through questionnaires distributed to 47 repondents. The technique used in this research is multiple linear regression. The results of the study indicate that: (1) Integrity and Professionalism simultaneously have a significant effect on Employee Performance: (2) Integrity partially has a significant effect on Employee Performance: (3) Professionalism partially has a significant effect on Employee Performance  

Sendi Muhamad Rizki; Suci Putri Lestari; Arif Arif

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the simultaneous and partial influence of location and purchase quality on clothing purchasing decisions at the Sati Collection Store. The method used in this study is a survey method with a quantitative approach. The population studied was 100 respondents. The data collected were primary and secondary data. Data analysis in this study used multiple linear regression analysis using SPSS version 26. The results showed that location and product quality simultaneously had a significant effect on purchasing decisions at the Santi Collection Cikatomas Store. Location partially had a significant effect on purchasing decisions at the Santi Collection Cikatomas Store. Product quality partially had a significant effect on purchasing decisions at the Santi Collection Cikatomas Store.  

Hamam Hamam

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The purpose of this research is to find out Al-Shatibi's fatwa perspective. This research uses a type of library research. The research carried out is descriptive in nature where the researcher collects words instead of a series of numbers for this research, which in essence these words can provide an overview or present existing problems and solutions. The data analysis used is content analysis. A fatwa is a response to a question asked by a fatwa seeker (mustafti>). Whether questions are asked by individuals, institutions or collectives. In general, fatwas are issued in response to questions about current shari'ah problems. The legal basis (the arguments for the enactment of a fatwa are as stated in the Qur'an). The position of a fatwa in the Islamic legal system is very important considering that social problems are increasing day by day and becoming more complex. Moreover, a fatwa is an explanation of sharia law for certain problems which are not all people can understand it. The ways to give fatwa according to al-Shatibi are divided into three: a). With the words (bi al-Qaul)., b). By deeds (bi al-Fi'il), c). and determination (bi al-Iqrar). As for determining a fatwa with words, this is the model of determining that is considered the most widely used. by a mufti>. Meanwhile, determining a fatwa by deeds occupies the position of the model of determining a fatwa by words because this second model is an explanation (al-Mus}}rih} of the first model of determining a fatwa. The concept of al-Sha>tabi>'s fatwa is a theory that was born in his time with a portrait of life that is of course different from today. Therefore, there are three things which – according to researchers – still leave "records" that need to be studied more deeply, namely al-d}aru>riyya>t al-khams, al-istiqra>' al-ma'nawi>, changes fatwa and its understanding of heresy

Eka Suryani; Nelvitia Purba

Mahkamah : Jurnal Riset Ilmu Hukum 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Traffic accidents are a very serious health problem in the world which causes death and is ranked 9th in the world. Indonesia is ranked 5th in the world as the country with the highest traffic accident rate. This research aims to determine the application of criminal sanctions by judges to perpetrators of criminal traffic accidents that result in death. The location for data collection in this research is at the Deli Serdang Police Traffic Unit Gakkum Unit which is located on Jl. Sudirman, No. 18. Lubuk Pakam, North Sumatra, Indonesia. The type of research used in this research is empirical research, namely legal research carried out by examining library materials or secondary data consisting of primary legal materials, secondary legal materials and tertiary legal materials. These materials are arranged systematically, studied, then a conclusion is drawn in relation to the problem being studied. The data analysis technique used in this legal research uses qualitative analysis.  Based on the results of research conducted by Government Regulation no. 37 of 2017 also strengthens the importance of supervision and law enforcement in the field of traffic safety, underlining the need for traffic engineering and improved traffic management to prevent accidents. The research concludes that legal regulations are adequate, but their implementation in the field still requires strengthening, especially in consistently enforcing criminal sanctions. In decision 1271/Pid.Sus/2022/PN/Lbp, there are a number of important factors which are the judge's main considerations in imposing criminal sanctions on perpetrators of traffic accidents that cause death. First, the defendant's negligence factor is the main key in determining sanctions. The judge considered that the defendant's negligence, who was driving the vehicle while tired and sleepy, was the main cause of the accident. Crimes related to traffic accidents also refer to Articles 359 and 360 of the Criminal Code for cases involving death or injury due to negligence. Obligations for public transport companies involved in accidents are also regulated in the LLAJ Law, which includes the obligation to compensate passengers or goods owners. The implementation of this law shows that even though the rules have been stipulated in detail, the effectiveness of law enforcement is still influenced by law enforcement facilities and infrastructure as well as community behavior in complying with applicable rules. It can be concluded that the Criminal Code (KUHP) and Law no. 22 of 2009 concerning Road Traffic and Transportation has provided a clear legal basis. Article 359 of the Criminal Code regulates negligence that results in the death of another person with the threat of a prison sentence of up to five years. In decision 1271/Pid.Sus/2022/PN/Lbp, there are a number of important factors which are the judge's main considerations in imposing criminal sanctions on perpetrators of traffic accidents that cause death. In its application the judge imposed a lighter sentence compared to the maximum sentence regulated in Article 310 paragraph (4) of the Traffic Law, although he still took into account the serious consequences of the defendant's negligence which caused the fatal accident.

Dadang Suganda; Halimatul Maryani; Dani Sintara; Tri Reni Novita

Mahkamah : Jurnal Riset Ilmu Hukum 2024 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

In Article 338 of the Criminal Code, the element of taking a life is formulated as een ander van het leven beroven which means "taking another person's life". Because the act or behavior of taking another person's life does not always contain an element of violence, whereas if the word oven is translated with the word plunder then the act must be carried out with violence. The research method used in this thesis is juridical-empirical. Juridical-empirical research is legal research regarding the application or implementation of normative legal provisions directly to each specific legal event that occurs in society. Data collection methods are techniques or methods that can be used by researchers to collect data. The technique of designating a word that is abstract and not manifested in objects, but its use can only be seen through: questionnaires, interviews, observations, exams (tests), documentation, etc. Based on the research results, in case 200/Pid.B/2023/PN Kabanjahe, the application of Article 338 of the Criminal Code (KUHP) as a basis for assessing the crime of murder has a number of aspects that need to be studied in depth. The Public Prosecutor charged the Defendant with many articles, starting from Article 170 paragraph (2) 3e of the Criminal Code to Article 55 paragraph (1) 1st of the Criminal Code. This shows the prosecutor's efforts to cover all actions carried out by the Defendant. However, the main focus should be on premeditated murder, which is regulated in Article 340 of the Criminal Code.  In case 200/Pid.B/2023/PN Kabanjahe, the defendant Melina Simanjuntak alias Mamak Rani alias Ina Juntak was found guilty of committing the crime of murder accompanied by theft based on Article 339 of the Criminal Code in conjunction with Article 55 paragraph (1) 1st of the Criminal Code. The Panel of Judges considered a number of legal facts revealed during the trial, including the Defendant's direct involvement in the criminal acts committed with Jamando Sipayung. The use of strong evidence, such as bloodstains and valuables belonging to the victim, further strengthens the charges. Therefore, the Defendant was sentenced to prison for 15 years, with the period of detention already served being deducted from the sentence. Based on the research that has been carried out, it can be concluded that in case 200/Pid.B/2023/PN Kbj, the application of the elements The crime of murder as regulated in Article 338 of the Criminal Code has been carried out carefully. Apart from that, the consideration of the Panel of Judges in handing down sentences against perpetrators also reflects justice. The judge considers the background of the case, the perpetrator's motivation based on hurt feelings, and the impact of the act on the victim and his family

Subaeti Subaeti; Kamaludin Kamaludin; Fachruzzaman Fachruzzaman; Husaini Husaini

International Journal of Entrepreneurship and Management 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to examine the influence of BUMDes personnel performance on financial KPIs, with non-financial KPIs serving as a mediator. The sample for this research consists of BUMDes in Bengkulu Province, with a total of 60 observations. The data used is primary data collected through questionnaires. The independent variable is BUMDes personnel performance, which is measured using four indicators: work quality, quantity of work, timeliness of work, and work effectiveness. The mediating variable is the non-financial KPI, measured by three indicators: customer satisfaction metrics, the ratio of repeat customers to new customers, and market share. The dependent variable in this research is the financial KPI, which is measured using three indicators: Gross Profit Margin, Net Profit Margin, and Current Assets. The results prove that: (1) BUMDes personnel performance has a positive and significant effect on financial KPIs; (2) BUMDes personnel performance has a positive and significant effect on non-financial KPIs; (3) financial KPIs have a positive and significant effect on financial KPIs; and (4) non-financial KPIs fully mediate the influence of BUMDes personnel performance on financial KPIs. The findings of this research strengthen stewardship theory and the balanced scorecard approach. Therefore, it is hoped that the follow-up to the results of this research will provide important insights for BUMDes managers in Bengkulu Province in designing strategies to improve organizational performance.

Alfi Nuridina; Ratna Pudyaningsih; Eni Erwantiningsih

Jurnal Ekonomi dan Pembangunan Indonesia 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Leadership is the ability to persuade or influence others to achieve certain goals and the authority to establish responsibility. The role and community is consciously and voluntarily in the stage of decision making, implementation of activities, monitoring and evaluation, as well as the use of development results from the development process is called "community participation". The population used is the community of Sruwi village with a sample of 100 respondents with a sampling technique using non probability techniques with slovin formulas, the division method using Random sampling Technique where researchers divided into several groups. Analysts used are Instrument Test, Description Analysis, Classic Assumption Test, Simple Linear Regression Analysis, Coefficient Determinant Analysis, Koofisien Correlation And Hypothesis Tests. The results showed that 1) Leadership had a partial effect on community participation with a value of sig.0,000 <0.05 and the value of count> t table is 15.763> 1.984 2) There is a relationship and influence between leadership variables and participation with a value of 0,000 <0.05. With the value of pearson correlation 0,847 which means correlation relations rates are very strong.

Regina Rambu Lika Rawambaku; Anthon Simon Y. Kerihi; Siprianus G. Tefa

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the implementation of the Village Financial System (Siskeudes) in the management of village finances in Kota SoE Subdistrict, South Central Timor Regency. The implementation of Siskeudes is expected to enhance transoarency, accountability, and effeciency in village financial management. The research method used is descriptive qualitative with data collection techniques through interviews, observations, and documentation. The result of the study indicate that the implementation of Siskeudes in Kota SoE Subdistrict has been running well, although there are still some obstacles such as the lack of understanding among village officials about the system and limited supporting infastructure. Nevertheles, Siskeudes has had a positive impact on village financial management, such as improving the quality of financial reporting and supervision. This study recommends increasing training and socialization for village officials and improving infrastructurue to support the optimal implementation of Siskeudes in the future.