Publication Search

This community service activity aims to improve the financial literacy of MSMEs in Giling Village, Pabelan District, Semarang Regency, through training on preparing simple financial reports. The training was conducted over one day and attended by 20 MSMEs from various business sectors, such as culinary, handicrafts, and trade. The methods used in this training included socialization of basic accounting materials tailored to the level of understanding of the participants, as well as hands-on practice in preparing financial reports, such as profit and loss statements and balance sheets. The material was presented in a simple and easy-to-understand manner, so that participants could immediately apply it to their businesses. Evaluation was carried out by observing the process of preparing financial reports by participants, using the provided practice sheets, and a feedback questionnaire that measured the extent of participants' understanding and changes in attitudes. The results of this activity showed that most participants were able to understand basic accounting concepts and were able to prepare simple financial reports quite well. This was also followed by an increase in participants' awareness of the importance of neat and orderly recording of daily transactions in running a business. Furthermore, this training succeeded in motivating participants to apply what they had learned in their respective businesses independently. Although this activity was short-lived, it had a very positive impact in building a strong foundation for more orderly and transparent financial governance among MSMEs. Therefore, it is recommended that follow-up training and regular mentoring be conducted to ensure the skills acquired can be applied sustainably and improve the ability of MSMEs to manage their finances professionally. Furthermore, this activity also provided a deeper understanding of the importance of sound financial planning for those wanting to start a business.

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

This study aims to analyze the impact of work discipline, work-life balance, and employee engagement on employee performance at PT Globalindo Intimates Klaten. The population for this research consisted of approximately 3,000 employees, with a sample of 97 respondents selected using purposive sampling. This sampling method was employed to target employees who met specific criteria relevant to the research objectives. The data for the study were collected through a questionnaire that utilized a Likert scale, and the analysis was conducted using SPSS software. The analytical process included validity and reliability tests, classical assumption tests, and hypothesis testing. The results of the study indicated that work discipline, work-life balance, and employee engagement had a positive and significant effect on employee performance, both independently and in combination. Specifically, work discipline plays a key role in ensuring that employees adhere to organizational rules and regulations, which contributes to improved performance. Work-life balance helps employees manage their personal and professional lives, reducing stress and improving overall job satisfaction, which in turn enhances performance. Employee engagement, which refers to the level of enthusiasm and commitment employees have toward their work, was found to significantly influence their performance as well. The study suggests that organizations should focus on fostering a strong work ethic, providing support for work-life balance, and increasing employee engagement in order to improve overall performance. The findings emphasize that when employees are disciplined, maintain a healthy work-life balance, and are engaged with their work, their productivity increases, leading to improved outcomes for the organization. This research highlights the importance of these factors in creating a motivated and high-performing workforce, and the results can be used to inform human resource strategies in other organizations aiming to improve employee performance and achieve organizational success.

The role of experts in the Alternative Dispute Resolution (APS) forum in Indonesia has a strategic position in bridging the technical and legal aspects that are often at the core of the problem in a dispute. The presence of experts serves to provide objective and professional opinions that can strengthen the arguments of the parties, as well as speed up the dispute resolution process efficiently. Juridically, the role of experts has been recognized in Law Number 30 of 1999 concerning Arbitration and Alternative Dispute Resolution, and strengthened by the principle of freedom of contract in Article 1338 of the Civil Code. Although expert opinions are not always binding, their contributions are often used as the basis for important consideration by mediators or arbitrators in decision-making. In addition to being a provider of expert opinions, this role is also able to bridge the gap of understanding between technical and legal aspects that are often difficult to understand by the parties or even by the mediator himself. In practice, expert involvement can provide insight into complex issues, such as in construction, medical, information technology, or environmental cases, that require specialized expertise. Therefore, the presence of experts not only strengthens the legal argument, but also provides crucial scientific validity. However, the challenge faced is the lack of detailed technical arrangements related to qualifications, codes of conduct, and mechanisms for expert involvement in the APS. This can pose a risk of subjectivity and potential conflicts of interest. For this reason, a more comprehensive regulatory development is needed to ensure that the role of experts in APS can be carried out optimally, professionally, and fairly, so as to increase public trust in the dispute resolution mechanism outside the court.

This study aims to analyze the legal responsibilities of e-sports teams regarding the fulfillment of wage rights and the forms of legal protection for professional athletes based on applicable laws and regulations in Indonesia. As the e-sports industry develops as part of the digital and creative economy, the issue of employment relations between e-sports teams (as employers) and athletes (as professional workers) has become an important issue that requires in-depth study from a legal perspective. This study uses a normative legal method with a statutory approach. This approach is used to analyze positive legal norms that regulate the rights and obligations in employment relations and the legal protection mechanisms available to e-sports athletes. This research is prescriptive in nature, meaning it not only describes the applicable legal conditions but also provides recommendations for improvements. The legal material collection technique was carried out through a literature study that included relevant laws and regulations, books, scientific journals, and court decisions. The results of the study indicate that e-sports teams, which can legally be in the form of business entities or corporations, have a legal obligation to pay athletes' wage rights in a timely and full manner as stated in the employment contract. If there are delays or deductions in wages without legal basis, e-sports teams can be held liable under civil, criminal, and administrative laws. Furthermore, legal protection for athletes as workers still faces various challenges, particularly related to weak oversight by relevant authorities and low levels of legal awareness among both team management and athletes themselves. To address this, concrete steps are needed in the form of strengthening law enforcement mechanisms, increasing legal education for e-sports industry players, and developing labor protection policies specifically for e-sports. This way, the rights of professional athletes can be guaranteed fairly and proportionally.

This paper examines euthanasia from ethical, theological, legal, and human rights perspectives, focusing specifically on the Christian faith. Euthanasia, defined as the intentional termination of life to avoid physical suffering, raises significant moral and legal dilemmas. This study applies a qualitative method through literature review to explore expert opinions, Indonesian legal provisions, and theological foundations based on the Bible. The findings indicate that euthanasia contradicts the core principles of Christian ethics, Indonesian positive law, and human rights values that uphold the right to life. From a Christian worldview, life is a divine gift and should not be ended by human will. Suffering is understood as part of a spiritual journey that carries redemptive meaning. Furthermore, euthanasia presents complex implications not only for the individual undergoing the act but also for families, religious communities, and healthcare professionals. In Christian ethics, life and death are matters of divine sovereignty, and human agency in ending life is considered a violation of God's authority. The legal stance in Indonesia, as reflected in national laws and regulations, clearly prohibits any form of euthanasia, emphasizing the protection of human life as a constitutional right. From a human rights viewpoint, although autonomy is important, it must be balanced with the principle of preserving life. This study suggests that interdisciplinary dialogue involving theology, law, bioethics, and pastoral care is urgently needed to build awareness and offer compassionate responses to end-of-life issues. Churches, educators, and policymakers are encouraged to develop ethical guidelines and pastoral counseling approaches rooted in biblical truth and legal integrity. A wise and faithful response to the problem of euthanasia requires not only empathy but also a clear commitment to uphold the sanctity of life.

Nursing care documentation plays a crucial role in nursing practice as it serves as legal evidence, a means of communication between healthcare professionals, and an indicator of service quality. However, nurses' compliance with documentation often faces various obstacles. Supervision by nursing managers is seen as an important strategy to ensure documentation implementation complies with applicable standards. This study aims to analyze the relationship between supervision and nursing care documentation at RSI NU Demak. The study used a quantitative method with a cross-sectional design. A sample of 83 inpatient nurses was selected through proportional random sampling from a population of 107 nurses. The research instruments were a supervision questionnaire (17 items) and nursing documentation (20 items) whose validity and reliability have been tested. Data analysis was performed using the Chi-Square test with a significance level of p<0.05. The results showed that the majority of respondents were aged <30 years (53%), were female (89.2%), had a Diploma 3 Nursing degree (51.8%), and had worked for <9 years (53%). Good supervision was found in 60.2% of respondents, while good documentation was found in 59.0%. The Chi-Square test results yielded a p-value of 0.000 (p<0.05) with a correlation coefficient of r=0.981, indicating a very strong relationship between supervision and nursing documentation. Therefore, it can be concluded that there is a significant relationship between supervision and nursing care documentation, where the better the supervision provided, the higher the quality of the documentation produced. The results of this study reinforce the importance of the managerial role in improving the quality of nursing services, especially in terms of care documentation. Effective supervision not only functions as a control tool but also becomes a means of developing and strengthening nurses' competencies in meeting nursing practice standards. With structured and continuous supervision, nurses tend to be more disciplined, accurate, and consistent in documenting every nursing intervention they perform.

Human resources are a crucial asset for organizations, as their competence and professionalism greatly influence employee performance and the achievement of organizational objectives. At the MKG Office of Region III, several performance issues have been identified, including skill mismatches, high absenteeism rates as an indicator of low professionalism, and limited adaptability to information technology systems. These challenges underscore the need for strategic human resource development. This study aims to analyze the impact of competence and professionalism on employee performance, with information technology mastery serving as a mediating variable. A quantitative research approach was applied, involving all 115 employees as respondents through questionnaires, interviews, and documentation. Path analysis was used to evaluate the relationships between the variables. The findings reveal that both competence and professionalism have a positive and significant influence on employee performance. Furthermore, these variables also positively affect information technology mastery, which in turn significantly improves performance. The analysis demonstrates that information technology mastery mediates the relationship between competence and professionalism with employee performance, indicating the importance of digital skills in modern workplaces. In conclusion, enhancing competence and professionalism, alongside strengthening information technology mastery, is essential for improving employee performance at the MKG Office of Region III. The study recommends implementing strategic human resource programs that focus on digital proficiency to support organizational effectiveness and adaptability in the digital era.

Increasing police accountability and professionalism is critical in addressing abuses of authority within law enforcement institutions. These issues have become a major concern, especially when abuses undermine public trust and the integrity of law enforcement agencies. To overcome these challenges, a comprehensive approach that includes both preventive and repressive measures is necessary. Preventive efforts such as ethics education, professional training, and mental development programs are essential in cultivating a culture of integrity and professionalism within the police force. These initiatives help officers to better understand their responsibilities, adhere to ethical standards, and manage the psychological demands of their roles. On the other hand, repressive efforts, including law enforcement and the imposition of strict sanctions for violations, act as deterrents to unethical behavior. The effective enforcement of laws and policies is critical in holding officers accountable and ensuring that those who abuse their power are appropriately disciplined. Analyzing the implementation of ethics in police duties and the factors that either support or hinder both internal and external supervision is also necessary. By identifying weaknesses in the existing system, law enforcement agencies can better target areas that need reform. Furthermore, strengthening transparency within the police force and reforming the supervision system are crucial steps toward building public trust. Public participation in external supervision mechanisms is also a key factor. When citizens are actively involved in oversight, it fosters a sense of accountability and encourages police officers to act with more responsibility. In conclusion, by adopting an evaluation-based approach and pursuing reforms aimed at enhancing accountability and professionalism, police institutions can improve their effectiveness. These reforms will promote fairer, more transparent, and responsible law enforcement, ultimately leading to greater public confidence in the police and their ability to perform their duties justly.

This study is motivated by the ongoing digital transformation across various fields, including audit practices. The advancement of information technology has encouraged the adoption of various innovations, one of which is remote auditing, which allows audits to be conducted without direct face-to-face interaction with clients. At the same time, maintaining audit quality has become increasingly complex, requiring auditors to demonstrate a high level of professionalism, particularly in terms of professional skepticism. Auditor professionalism—including critical thinking skills, objectivity, and integrity—plays a crucial role in delivering high-quality audit outcomes. The objective of this study is to analyze the influence of remote auditing and professional skepticism on audit quality in external audit firms located in the Surakarta area. This research uses a quantitative approach with a case study design. Data were collected through questionnaires distributed to external auditors selected using purposive sampling, focusing on those with experience in conducting remote audits. The collected data were then analyzed using multiple linear regression to determine the influence of each independent variable on audit quality. The results indicate that, partially, professional skepticism has a significant effect on audit quality. This finding suggests that the higher an auditor's level of professional skepticism, the better the quality of the audit produced. In contrast, remote auditing does not show a significant partial influence on audit quality. However, when analyzed simultaneously, both variables—remote auditing and professional skepticism—have a significant effect on audit quality. In other words, while the use of audit technology is important, human factors remain the primary determinant of audit effectiveness. The implications of this study encourage audit firms not only to invest in digital audit systems but also to place greater emphasis on enhancing the competence and professionalism of auditors.

The purpose of this study was to determine the care skills of nurses. In carrying out their profession, care is required to improve skills which is a process that leads to professionalism. The process begins with the perception of nurses in seeing conditions and solving problems, one of which is carrying out the application of nursing care to clients. The application of nursing care provided by nurses cannot be separated from spiritual aspects which are an integral part of the nurse's interaction with clients. Nurses together with special spiritual officers in the hospital try to help meet the spiritual needs of clients as part of the client's overall needs, among others by facilitating the fulfillment of these client needs, even though nurses and clients do not have the same beliefs and religions. In the application of spiritual nursing care is influenced by several factors, namely intellectual skills where the nurse's intellect will be very influential in the application of care. With data collection methods, namely observation, documentation and questionnaires. The population and sample are Samples In this study, the sampling technique used was purposive sampling, namely the sample taken was 50 nurses who served in four rooms of the Inpatient Hospital Labuang Baji Makassar.

This study analyzes the impact of collaborative learning approaches on students' social skills through a literature review method. The research is grounded in the importance of social skills for students' future social and professional lives, encompassing communication, teamwork, and empathy. Collaborative learning, supported by Vygotsky's Zone of Proximal Development theory and Bandura's social learning theory, emphasizes social interaction in education. The findings reveal that collaborative learning significantly enhances students' social skills, including communication, teamwork, and critical thinking, through models like the Teams Games Tournament (TGT). However, challenges such as unequal student participation and complex group dynamics remain obstacles to be addressed. These findings provide critical implications for educators in designing effective learning strategies and emphasize the necessity of teacher training to manage collaborative learning successfully across different educational levels.

The presence of a strong trademark is also a determining factor for the success of a business in today's digital era. An attractive and professional brand design can differentiate the products or services sold from what competitors offer. However, not all business actors, especially enterpreneur activists, have sufficient knowledge and resources to create a quality brand design. Therefore, it is essential to enhance the capabilities of entrepreneurs in consistently producing appealing and effective brand designs. One practical approach is to promote the use of user-friendly graphic design tools, such as Canva, through awareness and outreach programs. With Canva, enterpreneur players can create professional brand designs without the need to have in-depth graphic design skills. The primary aim of this study is to enhance entrepreneurs' skills in designing appealing and professional trademarks by promoting the use of the Canva application through socialization efforts. This research is anticipated to offer the following advantages:: First, increasing the knowledge of enterpreneur about the importance of trademark design. Second, increasing the ability of enterpreneur to use Canva's basic features in creating brand designs. Third, helping enterpreneur in creating brand designs that match the identity of their business profile. This research was conducted in several stages: preparation, implementation, and evaluation. The expected output of this research is an increase in the capacity of enterpreneur stakeholders. After attending the training, the ability of enterpreneur players in Bedug Village, Pangka Sub-district, Tegal Regency to create brand designs increased significantly. New brand designs: new brand designs that are more attractive and professional were created by the trainee enterpreneur. Scientific Publication: The research results can be published in the form of scientific papers or seminar reports to enrich the repertoire of science.  

This qualitative descriptive research explores the principal’s efforts to enhance teacher performance through the implementation of educational supervision at SDI Puudhombo, East Nusa Tenggara. The study aims to understand the strategies, processes, and impacts of educational supervision in improving teaching quality. Purposive sampling was used to select three informants consisting of one school principal and two classroom teachers. Data were gathered through structured interviews, allowing for in-depth exploration of participants’ experiences and perceptions. Analysis was conducted using the Miles and Huberman interactive model, involving data reduction, data display, and conclusion drawing to ensure the credibility and reliability of the findings.The results reveal that educational supervision is systematically implemented twice a year, guided by a well-structured plan that outlines objectives, schedules, and targeted competencies. The principal applies a collaborative supervision approach, using classroom visitation techniques to observe teaching practices in real contexts. Post-observation, constructive feedback sessions are conducted to highlight strengths, identify areas for improvement, and provide practical recommendations for pedagogical development. Teachers demonstrate notable progress in preparing lesson plans, delivering interactive learning activities, and applying effective evaluation methods. However, certain aspects such as the integration of technology in teaching and differentiation strategies still require further enhancement. The findings indicate that educational supervision not only improves technical teaching skills but also fosters teacher professionalism, boosts work motivation, and promotes a culture of continuous improvement within the school. The study underscores the importance of consistent, supportive, and developmental supervision in elevating instructional quality. It concludes that systematic and ongoing educational supervision represents a highly effective strategy for advancing teacher performance in elementary education. This research enriches the body of literature in educational management and provides practical implications for strengthening school leadership, particularly in rural and resource-limited contexts such as East Nusa Tenggara.

This community service program aimed to enhance the safety compliance and service quality of gas station (SPBU) operators in Semarang through a structured refresher training initiative. The training was conducted over eight days and involved 120 participants from eight different SPBU locations. The program adopted a comprehensive approach by combining theoretical sessions, practical simulations, and role-playing exercises tailored to address real-world scenarios faced by SPBU personnel. Key training components included emergency response protocols, customer service excellence, complaint management, and adherence to safety procedures. The outcomes of the program showed measurable improvements. Post-training evaluations revealed a significant increase in participants’ knowledge and understanding of operational safety and service standards. Additionally, a notable reduction in emergency response times was observed during simulated drills. Feedback collected from the participants indicated enhanced confidence in handling routine operations, responding to customer complaints, and executing emergency procedures. This reflects the program’s success in not only increasing technical competence but also in boosting the professional demeanor of SPBU staff. Despite its success, the program encountered challenges, particularly in aligning the training schedule with participants’ daily work commitments, which occasionally hindered full attendance. To ensure long-term impact and continuity, the program recommends implementing annual refresher training sessions in collaboration with local safety and regulatory authorities. This would foster a culture of continuous improvement and compliance among SPBU operators, ultimately contributing to safer and more efficient fuel service operations in the region. Overall, the initiative highlights the critical role of ongoing professional development in enhancing service delivery and maintaining high safety standards in the fuel retail sector.

The purpose of this study is to examine how human resource well-being is managed at Kuttab Fatih Indonesia. Using a qualitative approach with a case study design, the research employed in-depth interviews, field observations, and document analysis to gain comprehensive insights. Findings indicate that the well-being program implemented at Kuttab Fatih encompasses psychological, social, spiritual, and financial dimensions. The policies introduced within this framework seek to establish balance between professional responsibilities, personal life, religious guidance, and economic support. Such integration demonstrates the program’s ability to enhance teacher motivation, strengthen loyalty, and improve overall productivity, thereby reflecting its effectiveness. The evidence underscores the critical role of human resource well-being in advancing both staff performance and teacher commitment. Based on these findings, it is recommended that Kuttab Fatih continue to refine its well-being management strategies, particularly by acknowledging external factors that may influence financial sustainability and by ensuring alignment with well-being models rooted in Islamic principles. Moreover, the study suggests that other Islamic-based educational institutions could adopt this approach as a reference when formulating comprehensive and culturally appropriate well-being policies designed to foster motivation, engagement, and professional growth among educators and staff members. Other Islamic educational institutions should refer to this study as a guide while creating thorough well-being policies.

The code of ethics is an essential instrument in maintaining professionalism, integrity, and accountability within an institution, including the Indonesian National Police (Polri). As part of the effort to enforce ethical standards within the police force, the Police Code of Ethics Commission (KKEP) plays a role in ensuring that each police officer performs their duties in accordance with applicable legal and moral norms. The role of the KKEP becomes highly relevant in the context of good governance, where the principles of transparency, accountability, and the supremacy of law must be the primary foundations of government administration, including within the police system. This study conducts a normative juridical analysis of the role of the Police Code of Ethics Commission in realizing good governance within Polri. A normative juridical approach is used to examine the legal aspects regulating the authority and working mechanisms of the KKEP, by reviewing various regulations, such as the Chief of Police Regulation on the Police Profession Code of Ethics, as well as other legal documents. Additionally, this research also refers to the concept of good governance developed in the study of administrative law and public policy. Through this research method, the study will discuss how the structure and authority of the KKEP are designed to uphold police ethics, as well as how the implementation of the code of ethics can contribute to increasing public trust in the police institution. Therefore, this study is expected to provide a deeper understanding of the position and strategic role of the KKEP in ensuring the professionalism and integrity of Polri members in supporting the principles of good governance in Indonesia.

In addition to the main aspects of teacher competency, the study also emphasizes the importance of leadership and institutional support in the effective implementation of policies. The school leadership plays a crucial role in creating a conducive environment for professional development, fostering a culture of collaboration among teachers, and ensuring the implementation of competency-based assessments. It was found that the active involvement of the principal in monitoring and providing feedback to teachers significantly contributes to the continuous improvement of teaching practices. The study also highlights the importance of aligning teacher competency development with the school's educational goals and objectives. While some teachers have demonstrated significant improvement in their teaching methods and student engagement, others still require more support to fully integrate the competencies into their daily practices. The continuous professional development of teachers is therefore vital to ensure that the competencies are not only understood but also consistently applied in the classroom. Moreover, the study recognizes the critical role of community and parental involvement in enhancing the quality of education. Collaboration between the school, parents, and the local community can create a more supportive learning environment, ensuring that students receive the necessary resources and encouragement both at school and at home. In conclusion, the research suggests that while the implementation of teacher competency policies at SDN 2 Lubuk Seberuk has shown positive results, the process should be supported with more training opportunities, resource allocation, and consistent monitoring to overcome existing challenges.

The rapid development of digital technology has brought about significant changes in various aspects of life, including the world of work. One skill that is now highly sought after by job seekers is digital platform-based communication skills. This skill is crucial for building a professional image, expanding networks, and increasing employment opportunities. In response to this need, a digital communication training program was held in Kartasura District with the aim of improving the practical skills of job seekers, particularly high school/vocational school graduates and final-year college students. The training was conducted face-to-face using a participatory approach, combining conceptual material delivery with hands-on practice sessions. The training focused on utilizing professional platforms such as LinkedIn and social media platforms like Instagram, which have become essential tools in the job search and personal branding process. A total of 42 participants attended the training, with diverse educational backgrounds and interests but a common desire to be more competitive in the digital job market. The training results showed a significant increase in participants' understanding of professional communication in the digital realm. Participants also gained practical skills in creating attractive LinkedIn profiles, creating content relevant to industry needs, and managing their online self-image. Furthermore, this training created a collaborative space between participants and presenters through a WhatsApp group, which later developed into a platform for sharing information about job openings, career tips, and ongoing discussions. The findings from this training underscore the importance of integrating digital communication training into workforce development programs, particularly in buffer urban areas like Kartasura. This effort serves as an adaptive strategy to address the challenges of digital transformation while empowering the younger generation to be better prepared for job competition in the digital era.

Organizational structure is crucial because it determines the tasks and functions, as well as how coordination and communication are carried out within the organization. Higher education management requires appropriate organizational structure design, especially in private universities, where there are differences between operations and asset management. The organizational structure must align with the organization's development maturity level to be adaptive, mature, and capable of adapting to emerging developments. This study aims to design an organizational structure for private universities that have unique characteristics and require professional management. Through a comparative analysis of various literature studies and case studies from three different private universities, this study aims to provide recommendations for an appropriate organizational structure to manage private universities in Indonesia. The results of this study can help develop organizational structures for private universities in Indonesia to improve communication and coordination and become professional organizations in the long term.