Publication Search

This study aims to analyze the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial reporting of LP Ma’arif SMKS NU Pace Nganjuk as a non-profit entity. As an educational institution under a foundation, SMKS NU Pace is required to prepare financial statements that are transparent and accountable in accordance with applicable standards for non-profit entities. The research uses a descriptive qualitative approach with a case study method. Data were collected through interviews, observation, and documentation of existing financial reports. The findings indicate that the school has prepared reports such as BOS and BPOPP fund reports, as well as annual reports submitted to the foundation. However, the implementation of ISAK 335 remains basic and lacks detailed presentation. Key elements such as the classification of restricted and unrestricted net assets and disclosures in the Notes to Financial Statements (CALK) have not been fully understood or applied. The main obstacle is the limited technical understanding of ISAK 335 and the absence of specific accounting training for financial managers. It can be concluded that the implementation of ISAK 335 at LP Ma’arif SMKS NU Pace is still in its early stages and not yet optimal. Improving human resource capacity and establishing more standardized recording systems are essential.

Teachers are required to adopt a wise and thoughtful approach in teaching, since their perception of students will influence their attitudes and actions. Not all teachers assess students in the same way, and this affects the methods they apply in the classroom. To achieve optimal learning outcomes, teachers must take on new roles as facilitators, mediators, learning partners, and evaluators. This means creating a democratic and dialogical learning atmosphere between teachers and students, as well as among students themselves. One effective way is by applying the PAIKEM learning model (Active, Innovative, Creative, Effective, and Enjoyable). This study aims to: (1) Describe the implementation of the PAIKEM model in Islamic Religious Education for Grade VII at Darul Ishlah Junior High School. (2) Describe the obstacles encountered in applying this model. The research uses a qualitative approach with interviews, observation, and documentation as data collection techniques. Data analysis was conducted through reduction, presentation, and conclusion drawing. The results indicate that the PAIKEM model has been implemented well, through discussions, opportunities for students to express opinions, group assignments, interactive communication, motivation, use of media such as videos, and enjoyable memorization. However, challenges include limited learning media, teachers’ creativity that is not yet optimal, inadequate facilities and infrastructure, and low student motivation.

This study aims to evaluate the effectiveness of Indonesia’s National Cyber Security Strategy in responding to increasingly complex and dynamic digital threats. In the midst of the digital transformation era, Indonesia’s cyberspace is vulnerable to various serious threats, such as ransomware attacks, data leaks, and the spread of disinformation that can disrupt social and political stability. This research adopts a qualitative- descriptive approach with content analysis of national strategic documents, reports from the National Cyber and Crypto Agency (BSSN), and compares them with cybersecurity policies in ASEAN countries. The results revealed that although BSSN has designed a relatively robust policy and institutional framework, its implementation is still faced with various serious obstacles, including fragmented regulations, lack of coordination between agencies, and limitations in terms of human resources. This study uses Dunn’s (2023) policy evaluation framework, covering the dimensions of effectiveness, efficiency, responsiveness, equity and sustainability. The study recommends the need to strengthen governance involving various sectors, increase awareness and cyber literacy among the public, and develop national capacity through public private partnership. This evaluation is expected to serve as a basis for policy formulation to strengthen Indonesia’s digital resilience, especially in the face of the increasing complexity of cyber threats at the national level.

The legislative body is an institution or council that has the duty and authority to make laws and constitutions in a country. In the general explanation of Law Number 23 of 2014, it is stated that the Regional People's Representative Council, hereinafter abbreviated as DPRD, is a Regional People's Representative Institution which serves as an organizing element of the Regional Government.This research using a qualitative descriptive analysis method, namely by explaining or describing the data obtained by providing logical and correct interpretations in accordance with existing facts and or legal rules that are closely related to this research. So this research is a research that is sourced from primary and secondary data using an empirical juridical approach. Based on the research results, the use of the initiative right of Sikka DPRD members in making local regulations in 2018-2021 is still less than optimal. This can be seen based on data on the number of draft local regulations passed in 2018-2021. The number of local regulations produced by Sikka Regency is 34 (thirty-four) local regulations, including 4 (four) local regulations initiated by the DPRD and 30 local regulations initiated by the Regional Government. DPRD tends to be considered passive in contrast to the Local Government which is more pro-active because the proposal of local regulations (Perda) is more dominated by the regional legislative body than the executive body. The obstacles in the implementation of the legislative function of the DPRD of Sikka Regency are caused by internal factors such as level of education and experience, as well as external factors such as lack of political communication between the DPRD and the Local Government. Based on the results of the study, the author's suggestion is that the proposed local regulations be examined and scrutinized in depth to ensure their legal content and impact on society. The DPRD of Sikka Regency needs to improve the capacity of human resources through training and technical guidance related to the formation of initiative local regulations by involving academics and experts.

Unemployment is a very serious problem in the economy because it affects a person's life physically and mentally. The government responded to this problem by creating a labor-intensive program. The labor-intensive program is an initiative that aims to empower the community, especially productive poor families. This program is designed to achieve several goals, namely reducing unemployment, alleviating poverty, and increasing people's sources of income through the use of natural resources, technology, and workers. This research aims to evaluate the implementation of community empowerment through labor-intensive programs in Gubeng District. This research was conducted with a qualitative descriptive approach and used George C. Edward III's policy implementation theory. The research results show that the implementation of the labor-intensive program in Gubeng District is in accordance with Surabaya Mayor Regulation Number 83 of 2023. However, there are several obstacles to implementation, namely the lack of public interest in the labor-intensive program. Therefore, it is hoped that the Gubeng District government will be more aggressive in providing information regarding labor-intensive programs via social media with the aim of increasing public interest. The government must also evaluate and carry out direct monitoring in the field in the implementation of labor-intensive programs in Gubeng District.  

Corruption is an extraordinary crime that not only causes massive state financial losses but also impedes national development. Efforts to eradicate corruption are insufficient if limited to the imprisonment of perpetrators; they must be accompanied by state asset recovery. The prosecutor, as the dominus litis in the criminal justice sistem, plays a central role in the process of seizing assets derived from corruption. This research aims to analyze the authority of prosecutors to seize assets in corruption cases, identify the obstacles encountered, and formulate solutions to optimize the exercise of this authority. The research method employed is normative juridical, utilizing a statutory approach and a case approach. The findings indicate that prosecutors have a strong legal basis for asset seizure, as stipulated in the Criminal Procedure Code (KUHAP), the Anti-Corruption Law, and other relevant regulations. However, in practice, prosecutors face various obstacles, both juridical, such as legal loopholes in the evidentiary process, and non-juridical, such as the complex modus operandi of perpetrators in concealing assets, slow inter-agency coordination, and challenges in tracing assets located abroad. Therefore, it is imperative to strengthen the regulatory framework through the enactment of the Asset Forfeiture Bill, enhance the capacity and integrity of prosecutors, and bolster international cooperation to maximize the recovery of state losses.

The phenomenon of low numerical ability and persistent obstacles to student learning outcomes. The objectives of this study are: (1) To determine the influence of the level of numerical ability of seventh-grade students at SMP Negeri 10 Yogyakarta, (2) To determine the influence of the magnitude of the mathematics learning outcomes of seventh-grade students at SMP Negeri 10 Yogyakarta, and (3) To find the influence of numerical ability on the learning outcomes of seventh-grade students at SMP Negeri 10 Yogyakarta. This type of research is quantitative correlational. The subjects of this study were seventh-grade students, whose numerical ability and mathematics learning outcomes were the objects of this research. Data collection methods used were a numerical ability test and a mathematics learning outcome test on the topic of social arithmetic. The research instruments used were essay-style numerical ability worksheets and multiple-choice social arithmetic worksheets. Data analysis methods used prerequisite tests (linearity test, normality test, and homogeneity test) and simple linear regression analysis.This study yielded the following findings: (1) The overall level of numerical ability of students in class VIII D of SMP Negeri 10 Yogyakarta is in the moderate category, (2) The level of mathematics learning outcomes for the topic of arithmetic of students in class VII D of SMP Negeri 10 Yogyakarta is in the moderate category, and (3) There is a positive and significant influence between numerical ability and students' mathematics learning outcomes. This is evidenced by the correlation coefficient value of 0.845 and the coefficient of determination (R square) which shows that numerical ability contributes 71.4% to students' mathematics learning outcomes.

In the modern industrialization era, industrial relations disputes are increasing in both quantity and complexity. This condition demands a fast, precise, fair, and efficient dispute resolution mechanism. In accordance with the provisions of laws and regulations, mandatory settlement efforts must first be pursued through bipartite or tripartite negotiations through deliberation to reach a consensus, known as Alternative Dispute Resolution (ADR). ADR is a dispute resolution mechanism outside the court that is oriented towards a win-win solution, namely an agreement that accommodates the interests of all parties. However, in practice, the implementation of mediation in Industrial Relations Disputes (PHI) still faces various obstacles, particularly related to the lack of the principle of impartiality of the mediator. This study uses a normative juridical method with a statutory approach and a conceptual approach. The results of the study indicate that the PHI Mediator is an administrative position attached to the state civil apparatus, not an independent profession. The absence of strict sanctions for violations of the code of ethics, limited mediation time, and the absence of conflict of interest regulations in the Minister of Manpower Regulation No. Law No. 17 of 2014 makes the mediator vulnerable to intervention by certain parties. This situation has implications for the emergence of recommendations that are potentially non-objective and detrimental to one of the parties. Therefore, the principle of impartiality is a fundamental element in Industrial Relations (PHI) mediation to ensure a fair, balanced, and substantively just dispute resolution.

Interpersonal communication is a crucial aspect of human life, both within the family and in the community, as it serves as a means of providing motivation, support, and positive guidance. One social issue of considerable concern is alcohol dependence among adolescents, which can negatively impact their physical, mental, and social development. This study was conducted to determine how interpersonal communication between parents and adolescents in Lalang Village, Rana Mese District, East Manggarai Regency, plays a role in reducing alcohol dependence. Furthermore, this study also examined the strategies parents use to overcome barriers to interpersonal communication in an effort to prevent alcohol consumption among adolescents. This study used a qualitative method with a descriptive approach. Data were obtained through in-depth interviews, observations, and documentation of parents and adolescents in Lalang Village. Analysis was conducted by examining the communication patterns that occur, the obstacles encountered, and their impact on adolescent behavior related to alcohol consumption. The results of the study indicate that interpersonal communication between parents and adolescents in reducing alcohol dependence is still not optimal. This is evident in the lack of time spent together between parents and adolescents, the low response of adolescents to messages delivered face-to-face, and the lack of understanding on the negative impacts of alcohol on health on both parties. Cultural factors and limited knowledge also hinder the effectiveness of interpersonal communication. In conclusion, effective interpersonal communication is essential for educating and guiding adolescents to reduce alcohol consumption. Efforts should include improving parental communication skills, strengthening family interactions, and raising public awareness of the dangers of alcohol. Educators and community leaders also play a crucial role in supporting the education process and preventing alcohol dependence among adolescents.

This study aims to analyze the development process of a creative economy based on bead waste and the use of digital platforms as a marketing medium to increase product competitiveness. The background of the study is based on the phenomenon of increasing volumes of waste that have not been optimally managed and the low skills of business actors in utilizing digital technology. The research method used a qualitative approach with descriptive methods. Data were collected through in-depth interviews, participatory observation, documentation, and literature studies, with informants consisting of business actors, community leaders, representatives of relevant agencies, and consumers. The results of the study indicate that processing waste into beads not only reduces environmental impacts but also opens up creative business opportunities with high economic value. The use of digital platforms has proven effective in expanding market reach, improving branding, and driving sales, although there are still obstacles in the skills of digital entrepreneurs. This study recommends strengthening digital marketing capacity and ongoing mentoring for creative waste-based entrepreneurs to achieve economic and environmental sustainability. In addition, synergy between business actors, the government, and local communities is a crucial factor in supporting the development of a waste-based creative economy. The involvement of local governments through entrepreneurship training and facilitating access to technology is essential to address the challenge of limited digital capabilities of entrepreneurs. Local communities also play a role in maintaining sustainable production and encouraging innovation in bead designs based on local culture to add value and attract market share. This collaboration can create a conducive ecosystem for the growth of creative small and medium enterprises (SMEs), while strengthening local identity and increasing product competitiveness in national and global markets. Thus, developing a waste-based creative economy and utilizing digital marketing are relevant innovative strategies in addressing current economic and environmental challenges.

Limited knowledge and utilization of digital technology in the fisheries and plantation sectors remains a major obstacle for the people of Samo Village, South Halmahera Regency, the majority of whom work as fishermen and farmers. This results in low productivity, limited access to information, and less than optimal development of micro-enterprises based on local potential. This community service activity aims to introduce and train the use of Fishbrain, Plantix, and ChatGPT applications relevant to local community needs. The activity implementation method includes three main stages: the preparation phase, which involves coordination with village officials and the development of training materials; the implementation phase, which involves socialization and hands-on training; and the evaluation phase, which involves discussions, reflections, and Q&A sessions with participants. The results of the activity demonstrated a significant increase in participants' understanding and skills in utilizing digital technology. The Fishbrain application has been proven to assist fishermen in determining more potential fishing locations based on global community data, while Plantix is ​​useful in detecting plant diseases, providing treatment recommendations, and increasing crop yields. Meanwhile, ChatGPT is used by the community as a virtual assistant to support information searches, innovation ideas, product marketing strategies, and digital-based small business planning. The participants' enthusiasm was evident in their active involvement throughout the training, their eagerness to try the applications independently, and their ability to repeat the three applications' core functions. In conclusion, this training activity not only broadened the community's digital knowledge and skills but also encouraged a shift in mindset toward utilizing technology as a means to improve well-being. With the knowledge gained, the Samo Village community is expected to be more adaptive to technological developments, enabling the sustainable development of the fisheries, plantations, and local micro-enterprises sectors.

Digital transformation in education demands a fundamental shift in the role of teachers from traditional instructors to modern learning facilitators who are adaptive, creative, innovative, and responsive to the latest technological developments. This research aims to explore in depth the multidimensional role of economics teachers in optimizing visual learning media to increase students' interest in learning in the digital era, especially at SMAN 1 Lewolema in the 2024/2025 academic year. Using a descriptive qualitative approach, this study involved one economics teacher and 23 students of class X through observation, interviews, and comprehensive documentation. The results show that teachers play the role of innovative learning designers, interactive facilitators who encourage active participation, motivators who arouse the spirit of learning, and innovators who make effective use of visual media. The integration of visual learning media is carried out with a contextual and interactive approach, so that it is able to transform the student learning experience holistically. The positive impacts identified include an increase in the affective dimension through a sense of pleasure, a cognitive dimension through a better understanding of the material, and a conative dimension through increased focus, interest, and motivation of students to learn. However, the implementation of the use of visual learning media cannot be separated from various challenges. Obstacles that arise include the limitations of technology infrastructure in schools, the gap in teachers' digital competencies, and the diversity of students' psychological characteristics that affect acceptance of new methods. This research makes a theoretical contribution to understanding the dynamics of educational technology integration in Indonesia, as well as offering a practical blueprint for schools with limited resources.

Employee performance appraisal is an important process in human resource management that aims to evaluate individual work achievements based on certain criteria set by the organization. This process not only serves to assess the extent to which an employee meets work standards, but also serves as a basis for strategic decision-making, such as job promotions, bonus awards, and career development planning. However, in practice, CV. Surya Perkasa Makassar faces serious obstacles in the form of subjectivity in the assessment process, because the benchmarks used still tend to be based on the likes or dislikes of superiors. This causes the evaluation results to be less objective, inconsistent, and potentially reduce employee work motivation. To overcome these problems, this study aims to develop a decision support system for employee performance appraisal using the Tsukamoto Fuzzy Logic method. This method was chosen because it is able to accommodate uncertainty in the assessment, resulting in more objective, measurable, and consistent decisions. This study uses a Research and Development (R&D) approach with a Black Box Testing method to ensure system functionality. The assessment criteria used include five main aspects, namely work quality, work quantity, discipline, responsibility, and cooperation. Data from these criteria is processed through fuzzification, inference, and defuzzification stages to obtain the final employee performance score. Test results indicate that all system features function as expected. The system is able to prevent data duplication, validate input, and produce accurate final performance scores. The implementation of the Tsukamoto Fuzzy Logic method has proven effective in reducing the level of subjectivity that typically occurs in manual assessments. Therefore, this system can be used as a reliable tool in managerial decision-making, both regarding promotions, bonus awards, and planning employee future career development.  

The purpose of this paper is to examine the legal protection provided to MSMEs through Law Number 5 of 1999 concerning the Prohibition of Monopolistic Practices and Unfair Business Competition, and the role of the Business Competition Supervisory Commission (KPPU) in upholding justice in the digital sector. This research uses a normative legal approach with an analysis of primary, secondary, and tertiary legal materials. The results of the study indicate that various obstacles remain in the implementation of legal protection for MSMEs, ranging from low digital literacy to the imbalance of power between MSMEs and large digital platforms. Therefore, regulatory strengthening and policy reform are needed that are responsive and pro-MSME to create a fair, inclusive, and sustainable digital business ecosystem.

Dr. Soedirman Kebumen Regional General Hospital has implemented PACS to replace traditional film, but limitations in IT infrastructure, RME integration, and human resource readiness require an integrated implementation model that combines cloud-hybrid, DICOM/HL7 with SSO, continuous training, and managerial support. To evaluate the implementation of the PACS system in the Radiology Department of Dr. Soedirman General Hospital in Kebumen and to analyze the factors that support and hinder the effectiveness of the PACS system in improving the quality of radiology services. The research used a qualitative approach with an interactive model. Data collection was conducted through in-depth interviews, Focus Group Discussions (FGD), direct observation, and documentation. The data obtained were analyzed using ATLAS.ti software to explain the PACS implementation and its impact on the effectiveness of radiology services. The PACS implementation improved the quality of radiology services by accelerating access to medical images and enhancing workflow efficiency. Some challenges, such as system downtime, integration with other systems, and technical limitations, need to be addressed. Integration of artificial intelligence (AI) and telemedicine technologies needs to be enhanced to achieve optimal radiology services. Factors supporting successful implementation include the adoption of advanced technologies (cloud computing and AI), adequate infrastructure, technical support from the IT team, and strong managerial commitment.  Barriers to success include imperfect system integration, power outages, downtime, storage capacity limitations, and a shortage of trained human resources. Proposed implementation models include improving PACS system infrastructure, developing ongoing training for staff, improving PACS system integration with other hospital systems, and improving interdepartmental communication to streamline workflows and reduce obstacles in the diagnostic process.

The Village Consultative Body (BPD) plays a strategic role in overseeing the implementation of village governance to ensure transparent, participatory, and accountable governance. However, in practice, the effectiveness of the BPD's role is often influenced by various internal and external factors. This study aims to analyze the role of the BPD of Kersik Tuo Village in improving village government accountability based on the five dimensions of Servqual developed by Parasuraman, Zeithaml, and Berry, namely tangibles, reliability, responsiveness, assurance, and empathy. The research uses a descriptive qualitative approach with a case study method. Primary data was obtained through in-depth interviews with the BPD chairperson, village officials, and BPD members, while secondary data was sourced from official village documents, accountability reports, and related literature. Data analysis was conducted using the interactive Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing.The results of the study indicate that in the tangibles dimension, the BPD has provided physical facilities and information media that support transparency; in the reliability dimension, the BPD consistently carries out supervision in accordance with the planning and implementation cycle of village programs; in the responsiveness dimension, the BPD quickly responds to complaints and aspirations from the community; in the assurance dimension. Factors supporting the role of the BPD include the commitment of members to transparency, clear regulatory support, and partnerships with village officials and the community. Meanwhile, the main obstacles include limited human resources, supporting facilities, and suboptimal community participation. In conclusion, the BPD of Kersik Tuo Village has played a fairly effective role in maintaining the accountability of village administration, although there is still a need to improve the capacity of members, strengthen facilities and infrastructure, optimize public participation, and utilize information technology to support transparency and the quality of village public services.

This study aims to describe the pedagogical competence of teachers in conducting assessments of early childhood at KB Teratai. Pedagogical competence refers to the teacher’s ability to manage children's learning, including planning, implementing, and evaluating assessments of student development. Assessment in early childhood requires a deep understanding of children’s developmental characteristics as well as the use of appropriate assessment methods such as observation, documentation, and portfolios. This research employs a descriptive qualitative approach with data collection techniques including observation, interviews, and documentation. The findings indicate that teachers at KB Teratai possess a basic understanding of the principles and techniques of developmental assessment; however, several obstacles remain in its implementation, such as limited time, supporting facilities, and the need for further training. These findings highlight the importance of continuous improvement of teachers’ pedagogical competence to support the quality of early childhood development assessments. Based on the results of this study, pedagogical competence is essential for teachers and can be observed through their ability to use educational play tools as a medium in the learning process.

This study aims to analyze the influence of training and work discipline on employee performance in CV. Nina Etik Garment Indonesia. The approach used is a quantitative method by distributing questionnaires to 40 respondents who are permanent employees of the company. The independent variables in this study are training and work discipline, while the dependent variables are employee performance. The results of the study show that training has a positive effect on performance, but this influence is not optimal because there are still obstacles in the form of lack of understanding of the material by some employees. This shows that the effectiveness of training needs to be improved, both in terms of delivery methods, the quality of instructors, and the suitability of materials with work needs. Meanwhile, work discipline has been proven to have a significant influence on improving employee performance. Discipline factors, such as punctuality, compliance with rules, and responsibility for completing tasks, are important aspects that drive productivity. This research also found that undisciplined behavior still often occurs, such as being late or not complying with work procedures, which ultimately has an impact on decreasing the effectiveness of the company's operations. Simultaneously, training and work discipline have a significant effect on employee performance, so these two factors need to receive serious attention from management. The practical implication of this research is the need for companies to improve the quality of training programs, both technical and non-technical, so that employees are able to master skills relevant to their work. In addition, the implementation of a more firm, consistent, and measurable work discipline supervision system is also an important strategy to form a professional work culture.

Data on waste generation in 2024, nationally, in the Special Region of Yogyakarta Province, and in Bantul Regency, consistently show organic waste as the largest component (more than 50%). Based on its source, the largest waste generation (53-75%) comes from households. This community service program aims to increase the participation of households in Trayeman Hamlet, Plered Village, Plered Sub-district, Bantul, in managing their own organic waste. This program is implemented through training for local PKK members. The methods presented are biopore, the covered bucket method, the stacked bucket method, the losida method, and the gallon method so that the community can easily adjust their choices. The training continued with the creation of composting tools, inoculant solutions, and biopore infiltration holes. Obstacles faced in organic waste management are the dependence of some residents on waste collection services. Supporting factors are the high community interest in gardening, the periodic garden utilization and cleanliness competitions held by the local village, and the commitment of PKK administrators to be able to process their organic waste independently.

This study aims to analyze how internal strategies and external challenges can influence the achievement of Regional Original Revenue targets at the Laboratory Technical Implementation Unit (UPTD) of the Public Works and Public Housing Agency (Dinas Pekerjaan Umum dan Perumahan Rakyat) of Cilacap Regency. The research object is the performance of the Laboratory Technical Implementation Unit (UPTD), a technical unit providing construction material testing services, which directly contributes to Regional Original Revenue in Cilacap Regency. The qualitative approach employed a case study method, and data collection techniques included interviews, observation, and documentation. The sample in this study was obtained purposively. The results indicate that internal strategies focused on superior testing methods such as core drilling, abrasion, and concrete compressive strength have been conducted. However, limited equipment, human resources, and the lack of accreditation are major obstacles. On the other hand, external challenges include the lack of updated Regional Regulation tariff regulations, the absence of formal obligations for the use of laboratory services for regional budget projects, and a saturated local market. These findings provide important implications for the Laboratory Technical Implementation Unit (UPTD) in emphasizing policy revisions, increasing internal capacity, and strengthening inter-agency coordination to increase Regional Original Revenue realization.