Publication Search

This study investigated the role of office management in improving the performance of teaching staff at MTs Muallimin Univa Medan. The research findings revealed two main themes: (1) the efficiency of school administration in freeing teachers to focus on learning, and (2) effective communication as the foundation of good office management in schools. Efficient administrative management allows teachers to access student information quickly, simplifies reporting, and increases the transparency of communication with management. Open and transparent communication between leaders, administrative staff and educators also supports smooth coordination and collaboration. The results of this study emphasize the importance of effective office management in creating a work environment conducive to improving the quality of learning and student achievement.

Parents who don't know about parenting can make communication between parents and teachers difficult.  The parenting program is an effort to increase parents' knowledge in meeting the basic needs of early childhood. This research aims to compare several aspects of research results on the influence of parenting knowledge on parental involvement in PAUD institutions between 2019 and 2024. The method used is  The type of research used in this research is descriptive quantitative and was designed using a regression approach with the preferred reporting items for systematic reviews and meta-analyses (PRISMA) method and the results of the Effect Size calculation.  This research shows that parents who understand parenting are very important.  Parenting knowledge with parental involvement is very significant with an average of 1.17%

This research analyzes the effect of parental guidance on the reading ability of children aged 5-6 years.  Based on a systematic review of twelve articles, it was found that parents' active involvement in reading activities had a significant impact on children's reading abilities.  Positive parenting patterns, such as democratic parenting, and the routine of reading together at home contribute greatly to the development of children's reading abilities.  This research is a Systematic Review using the Preferred Reporting Items for Systematic Reviews and Meta-analyses method or commonly called PRISMA.  The research sample consisted of twelve articles published in the 2019-2024 period.  The results showed that children who received intensive guidance from parents showed significant improvements in reading ability compared to children who received minimal guidance.  Parents' education and economic factors also influence the effectiveness of the guidance provided.  This conclusion emphasizes the important role of parents in supporting early childhood reading development through positive and supportive interactions.

The dialectics and discourse about whistleblowers in Indonesia are not active when discussing and studying the concept of justice collaborators against a large-scale crime. The glory of the whistleblower concept is not as detailed as the setting of Justice Collaborators. So, information about what and how the whistleblower mechanisms work is still covered by the black cloud in order to uncover large-scale crimes. The purpose of writing this article is to know and analyse the legal protection system against a whistleblower reporting a crime. The research method used is a normative juridical research method using conceptual approaches, legal approaches, and comparative approaches to the United States. The result of this study is that a person identified as a whistleblower, if referring to settings and comparisons, will still raise doubts caused by the uncertainty of benefits and protection for himself and his family. The conclusion of this study is that the legal protection and protection of future guarantees for someone who has been designated as a whistleblower are still very minimal. Thus, the disclosure of a large-scale criminal case becomes very difficult and focuses only on the interests of justice collaborators.   Keywords: evidence; legal protection; whistleblower

Public sector management accounting is a system that provides accountability information and management control for the government and society. This system serves as an information tool that provides transparent, accurate, and accountable financial reports, so that the public can understand the use of public funds and increase trust in this Sei Rattan Village Office.In public sector management accounting, transparent and accurate public financial reports are used as the main instrument for creating public accountability. These reports are used in the management control process, from strategic planning to performance reporting. In addition, public sector management accounting also functions as a supervisory tool carried out by internal parties at the Sei Rotan Village Office in an open and continuous manner. Thus, public sector management accounting has an important role in increasing transparency and accountability at the Sei Rotan Village Office, as well as increasing public trust in the Sei Rotan Village Office. Therefore, the active role of the Sei Rotan Village Office and the community in increasing the use of transparent and accurate financial reports is needed to increase transparency and accountability in the public sector.

This article aims to examine the Role and Responsibility of Notary Related to Disclosing Beneficial Owner Information in Company Establishment. This research is a prescriptive normative legal research, using the statutory approach method and conceptual approach. The legal materials used consist of primary and secondary legal sources, which are analyzed through literature study of documents or library materials, and interpreted using deductive reasoning techniques and syllogism. The result to be achieved is that the notary is responsible for recording and identifying the beneficial owner. The notary is responsible in this capacity for ascertaining the identity of the beneficial owners and ensuring that all information related to them is correctly and accurately recorded in the company's official documents. In addition to ensuring recording accuracy, notaries are also responsible for reporting beneficial owner information to the Ministry of Law and Human Rights through online reporting systems such as AHU Online and the Administration System for Legal Entities (SABH).

Managing mosque funds is an important part of running it development activities, existing activities and covering all aspects socio-economic society. However, the main problem is deep management of the funds of the Mosque At-Taufiq and Mosque Al-Ittihad is management funds that are not yet effeccctive and efficient and socio-economic coditions that are not yet possible realized optimally for society. The purpose of this thesis: 1. To understand the management of funds at the Mosque At-Taufiq and Mosque At-Ittihad. 2. To find out the socio-economics of the At-Taufiq Mosque and Al-Ittihad Mosque in Murni Village, Jambi City. Researchers use descriptive qualitative methods, namely methods that will analyze and examine data from mosque. Researchers collect data in the form of data collection techniques in the form of observation, documentation and interviews. The research show: 1. The form of fund management the two Murni Village Mosques use management, namely planning, organizing, actuating and controlling, where in managing mosque funds there are several things that must be done attention, namely transparency, accountability, fund collection (reception system funds, fund storage system, fund reporting system, disbursement system and incoming funds) and distribution of funds. 2. Running socio-economics in the At-Taufiq Mosque and Al-Ittihad Mosque have functions int the same field Idarah, Imarah sector and Riayah Sector. It is hoped that the results of this research will be useful for increasing knowledge, insight and input for parties both mosque and the community so they can know how to manage funds the correct mosque by using functions and principles Management for managing mosque funds or managing mosque funds can be carry out the socio-economic funds is an activity that very good for society.

Bullying is a serious problem that occurs in the school environment and can have a negative impact on children. Bullying includes intimidation, physical violence, verbal abuse, and emotional thinking towards vulnerable victims by a person or group of people. The aim of this research is to examine legal protection for children who are victims of bullying in the junior high school environment. Bullying has become a big problem in educational environments, where children often experience physical, verbal and emotional violence. This study focuses on analyzing the legal framework that exists to protect these young victims and ensure their well-being in the school environment. This research is empirical legal research, using a statutory-regulatory approach (legislative approach) and a legal sociological approach (socio-legal approach). The results of this research indicate the need for comprehensive legal action to eradicate bullying in junior high schools, including prevention strategies, effective reporting mechanisms, and appropriate disciplinary action against perpetrators. In addition, this study emphasizes the need for the role of schools and the state in creating a safe and supportive environment for children, where incidents of bullying are promptly addressed and the rights of victims are protected.    

Airport Operation Landside and Terminal (Aolt) officers still often find field inspections and find findings stating that the facilities in the airport terminal area are functioning normally, the facilities are normal and the toilets are clean and fragrant and dry, all findings are documented to be reported and repairs are carried out by the relevant units to carry out checks and all activities and findings regarding damage to facilities are reported in the manual log book recording and the my inspection application. This researcher aims 1). Knowing the performance of AOLT officers at Adisutjipto Yogyakarta International Airport.2). Find out what the role of officers is in inspecting facilities at the Yogyakarta Adisutjipto International Airport terminal. 3). Knowing the efforts of AOLT officers in overcoming obstacles to inspection of facilities at Adisutjipto International Airport. This research uses qualitative methods. Research subjects and objects, researchers are supported by data collectors using observation methods, interview methods, and documentation methods with supporting documents at the Airport Operation Landside and Terminal (Aolt) units to answer the research problem formulation, the researchers carried out 3 stages of data analysis techniques consisting of data reduction, data presentation, and conclusions and verification. The results of this research show that 1) AOLT officers have compliance with good inspection procedures, adequate abilities in identifying problems, and effective reporting and communication processes, 2) Airport Operation Lanside and Terminal officers at Adisutjipto Yogyakarta International Airport have a major role in monitoring facility conditions, reporting findings, corrective actions, and coordinating with related parties. 3) In handling facilities, the solutions implemented must focus on expanding facilities, regular maintenance, improving services, and collaborating with related parties. In this way, airport toilets can become more comfortable facilities and meet higher standards.

The difficulty of eradicating corruption today has become a challenge for law enforcement officials. The vital role of a whistleblower (reporting witness) as a witness to reveal the facts in cases of criminal acts of corruption is very necessary. Therefore, the government must provide legal protection guarantees to whistleblowers (reporting witnesses) who provide information about suspected indications of corruption. This scientific research aims to find out what steps to protect whistleblowers are provided by the Pangkalpinang City Government. This scientific study applies empirical legal research methods, by conducting a study of legal protection for whistleblowers in cases of criminal acts of corruption by the Pangkalpinang City Government. Meanwhile, the research approaches applied are the conceptual approach and the statute approach. The results of the study show that the Pangkalpinang City Government guarantees protection for whistleblowers in cases of criminal acts of corruption, this can be seen from the issuance of Mayor Regulation Number 31 of 2016 concerning General Guidelines for the Complaint Handling System (whistleblower system) for Corruption Crimes within the Pangkalpinang City Government.

This article aims to find out about the process of receiving revenue from the Karawang BAPENDA tax sector, with a focus on recording, reporting. the reason can provide valuable insight for local governments in increasing effectiveness and efficiency in local tax management. this research method is qualitative using descriptive analysis, which is a research method that tries to describe the object. The results of the study indicate the process of receiving local revenue from the Karawang BAPENDA tax sector by using Sipadi and after being inputted, a tax form is made, namely SSPD, to be submitted to employees and then paid according to tax and will receive STBP and STS will also be made by using the system, it will be more efficient in errors between systems and humans. obstacles in the receipt of local revenue by Bapenda Karawang related to deposit certificates, local tax payment certificates, and proof of payment certificates include data entry errors, incomplete documents, difficulty verifying payments, and technical problems in administration and reporting systems. To address these issues, Bapenda Karawang could improve officer training, use advanced information technology, and increase transparency of financial reporting. Additional measures include strengthening coordination between units, periodic evaluation of systems and procedures, and providing easy and clear access to local revenue information to the public.

Community Service Activities to examine countermeasures against mineral and coal mining crimes in the jurisdiction of the Gorontalo Regional Police and the Inhibiting Factors. The activity method is field study, the research method used in the research is empirical with qualitative descriptive data analysis which describes and describes field data and facts. Based on the results of the research, the handling of mineral and coal mining crimes in the jurisdiction of the Gorontalo Regional Police is carried out by carrying out repressive efforts. This activity includes a series of actions aimed at uncovering cases that have occurred, where the stages start with a series of inquiries, inquiries and other coercive measures authorized according to the law. Carrying out preventive efforts, including a series of activities aimed at preventing crimes before they occur, where investigators make arrangements for security, including conducting patrols at locations thought to contain indications of criminal acts. In relation to criminal acts, especially mining, the Gorontalo Regional Police provides guidance and encouragement to the community to actively participate in efforts to prevent and ward off crime, by reporting suspicious incidents; and Carrying out pre-emptive efforts, starting from conducting an analysis of regional conditions and potential vulnerabilities, collaborating with related elements, to anticipate violations or crimes. The inhibiting factors in dealing with mineral and coal mining crimes in the Gorontalo Regional Police are: Legal Content Factor, where the imposition of sanctions does not include the threat of a minimum sentence, thus affecting the police, public prosecutors and judges' decisions to be less strong; Law Enforcement Factor, where officials can be a supporting factor in the implementation of the law, or actually become a protector for the perpetrator; Community Cultural Factors relate to the basic values ​​of what is good and what is bad, in order to support the implementation of law, which originates from the community's legal understanding and attitudes or behavior. Facilities and facilities factors, where the police have constraints in terms of the number of competent human resources, thereby maximizing the role of PPNS investigators from other agencies.

The RKAS application is an information and communication system to facilitate the budgeting, implementation and administration as well as accountability of the School Operational Assistance Fund in primary and secondary education units nationally. This study aims to determine how the RKAS application operates in assisting the management of the School Operational Assistance Fund (BOS). The method used in this research is a systematic literature review with the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) model. The data for this study was taken from the google scholar database. The results of this study show that the RKAS application is very helpful in managing BOS funds, besides that the RKAS application can also ensure accountability, transparency, effectiveness, and efficiency in its management. ARKAS allows schools to plan, implement, and report the use of funds efficiently. The use of ARKAS also makes it easier to monitor and evaluate the use of BOS funds. The use of the RKAS application has a significant impact on school financial management, the operation of a good RKAS application will have a good impact on schools, and vice versa. Thus, schools are obliged to use the RKAS application as a guide in managing BOS funds, so that BOS funds can be managed accountably and transparently and help in school management.

Behavioral economics has highlighted how cognitive biases influence financial decisionmaking, often leading to suboptimal outcomes. This paper explores the impact of behavioral biases such as overconfidence, loss aversion, and herding behavior on accounting and economic forecasting. By reviewing empirical evidence from market behavior, the study assesses how these biases affect financial reporting, auditing practices, and economic predictions. The paper concludes with recommendations for accountants and economists to incorporate behavioral insights into their practices to improve decisionmaking and forecasting accuracy.

The nutritional status of children under the age of five is an important indicator of health, as young children are a vulnerable group to nutritional health. The growth process is very rapid, namely physical growth and psychomotor, mental and social development, so it is necessary to obtain nutrition from daily food in proper quantities and good quality. The village of Tanjung Kamuning is one of the villages that are in Tarogong Community Health Center work area in Garut district. The unrecorded problems in the village are the results of a structured weighing of the newspapers carried out by the posyandu (integrated service post) cadres that were used as reporting material for the puskesmas. Innovation tool that serves as a monitoring media and a system that acts as a container for storing and managing news data connected to the Internet for ease of access is the application "Saga Sehat." The purpose of public dedication is to improve the knowledge of caders related to the use of the application “Saga Sehat” related to growth monitoring efforts in news. Implementation methods are designation and practice of use of application “Saga Sehat.”. Activities are carried out on caders. Caders played a very active role in this activity

This internship activity aims to understand and implement village accounting knowledge obtained in college. This program is run as part of the PPKM Dikti grant program. The placement of this MBKM internship program is located in Ulantha Village, Suwawa District, Bone Bolango Regency. Ulantha Village was chosen because the village was a village that received a certificate awarded as the village with the third best financial management. This internship activity was carried out from August 19, 2022 to September 19, 2022. The basic methods used in this internship activity are the investigation stage, the provision stage, the implementation stage and finally the evaluation stage. In financial management in this application, it starts from planning, implementation, administration, reporting and accountability. The results of the internship practice showed that student participants were able to carry out the village financial management process well and until completion. This program is still expected to be carried out continuously as a provision for students to carry out work practices in the village.

Elementary school learning is often an important context in understanding the role of self-esteem in preventing bullying. In situations where direct interaction is limited, the role of self-esteem is key in shaping students' responses to social pressures such as bullying. This study aims to conduct a systematic literature review using the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) method to explore how self-esteem influences and can be used to prevent bullying at the elementary school level. This article presents an in-depth literature review related to the role of self-esteem in preventing bullying in elementary school environments. By analyzing eight related articles, this study identified that high self-esteem acts as a significant protective factor against the tendency to become victims of bullying. On the other hand, children with low self-esteem tend to be more vulnerable to bullying behavior. The findings of this study highlight that self-esteem plays an important role in reducing bullying behavior among elementary school students. The selected articles suggest that increasing self-esteem can reduce the likelihood of bullying and help students cope with potentially detrimental social pressures.

This study aims to evaluate the New Learner Admission Program (PPDB) in Trenggalek Regency, especially the zoning system, using the CIPP (Context, Input, Process, and Product) model. The research method used is qualitative research with the research subject as the Head of the Subdivision of Program Planning and Evaluation of the Education, Youth and Sports Office of Trenggalek Regency. Data were analyzed descriptively analytically through interviews and PPDB implementation reports. The evaluation results show that the context of PPDB in Trenggalek Regency includes the determination of zoning areas, the percentage of capacity, and the issuance of technical guidelines. The input evaluation includes the online PPDB application and socialization to stakeholders. The PPDB process involves announcement, registration, selection, and announcement of the determination of students. Meanwhile, product evaluation includes the re-registration process, integration of PPDB data in Dapodik, and reporting on the implementation of PPDB. Comprehensively, the evaluation using the CIPP model provides a comprehensive picture of the effectiveness, efficiency, and fairness of the zoning system implementation in PPDB. The evaluation findings can be used to improve transparency, efficiency, and fairness in the zoning PPDB system in Trenggalek.

The development of information systems is now widely used in the business world, both in the living environment and even in the work environment, such as the use of the attendance information system at PT PLN PERSERO. Attendance in an agency is an important factor in human resource management. Accurate and objective information regarding an employee's attendance can present the quality and productivity of performance, determine the size of performance allowances and the general level of employee discipline in the agency. The process of recording and reporting employee absences is a repetitive process that is used at certain times such as entry time, departure time and holidays. It is recommended that audits of this system be carried out periodically or annually, so that the expected level of maturity can be achieved, and as a whole, not just the attendance information system, so that all aspects of work operations can also be evaluated so as to improve employee performance in general. From the results of the maturity level assessment, several findings were obtained in each domain studied, namely with the EDM03 domain having a value of 3.00, it was found that information and data security problems needed to be improved, with the EMD05 domain having a value of 2.93, problems were found that there were no written regulations that could be used as a reference, with domain AP015 with a value of 3.13 found a problem that there was still a difference between cost allocation and actual costs with domain 1P012 with a value of 3.07, a problem was found that there were no risk response regulations available, with domain DSS02 with a value of 3.13 there were no written regulations that could be used as a reference.

Good audit quality is an important factor in ensuring the integrity and reliability of an entity's financial reports. This research aims to examine the influence of free cash flow and audit committee effectiveness on audit quality. Free cash flow reflects the availability of financial resources for a company to finance operational and audit activities. Meanwhile, an effective audit committee can ensure adequate oversight of the financial reporting and audit processes. This research uses panel data which includes companies listed on the Indonesia Stock Exchange during the 2018-2022 period. Free cash flow is measured using the ratio of operating cash flow to total assets, while audit committee effectiveness is measured using a composite score that includes the audit committee's independence, expertise and activities. Audit quality is assessed based on proxies such as the size of the public accounting firm, auditor industry specialization, and audit fees. The research results show that free cash flow and audit committee effectiveness have a significant positive influence on audit quality. Companies with high free cash flow tend to have adequate resources to pay higher audit fees, thereby encouraging auditors to carry out a more in-depth and quality audit process. In addition, an effective audit committee can ensure good oversight of the financial reporting and audit process, thereby improving audit quality. These findings provide important implications for companies and regulators in improving audit quality through managing free cash flow and establishing effective audit committees. Future research can explore other factors that influence audit quality and include relevant control variables.