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Damian Deveuster Darvis Tarung; Dwison Andresco Renleeuw; Rikardus Undat

Jurnal Pendidikan Agama dan Teologi 2025 International Forum of Researchers and Lecturers

Social changes driven by globalization and advancements in digital technology have led to a shift in the values surrounding human sexuality, from being sacred to becoming increasingly liberal and permissive. This phenomenon has triggered an identity crisis, particularly among the younger generation. This study aims to explore the meaning of self-control as presented in Sirach 5:2 and to evaluate its relevance as an ethical and theological foundation in addressing the contemporary crisis of sexuality. The method employed is a literature study using a qualitative-theological approach and textual analysis of Sacred Scripture. The findings indicate that self-control in Sirach 5:2 is not merely the suppression of desire but an expression of moral and spiritual maturity grounded in wisdom and divine grace. In light of Christian ethics, this virtue shapes responsibility, chastity, and fidelity within human relationships. Thus, self-control becomes a fundamental basis for building personal integrity and a dignified direction of life amidst a permissive cultural current.

Adelia Pramesti Handayani; Syaefani Safitri Tussadiah; Azzahra Isnaeni Tatsbita; Fadhlika Dwi Larasati

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This research aims to analyze the use of the School Activity Plan and Budget Application System (ARKAS) in managing BOS funds at elementary schools in Bekasi Regency. The study employs qualitative methods through interviews and literature reviews from various sources. It was conducted at SDN Babelan Kota 06. The implementation of ARKAS version 4.0 significantly contributes to budget management in Indonesian schools. ARKAS facilitates online budget planning, submission, and tracking, as well as automated reporting and system integration to enhance transparency and accountability. However, ARKAS implementation faces challenges such as lack of understanding and training in schools, technological infrastructure limitations, and frequent policy changes. The study highlights the importance of better socialization and adaptation to regulatory changes to improve the effectiveness of ARKAS in school fund management.

Rasidin Karo Karo Sitepu; Diyah Puspa Asih Atsilanti; Marcella Magdhalena Erlely; Alsa Az Zukhruf; Muhammad Ifran +3 more

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

Indonesia, with its rapid economic growth, is still haunted by persistent poverty problems. Inflation is like a parasite that sticks to economic growth, has the potential to worsen the poverty gap and hinder its overcoming. The aim of this research is to examine how economic growth and inflation in Indonesia affect the level of poverty in Indonesia. Panel data collected between 1994 and 2023 from 34 provinces in Indonesia is the data source. Multiple linear regression analysis is the technique used. The findings show that the number of poor people in Indonesia is not significantly affected by economic growth or inflation. Only 25.7% of the fluctuation in the number of poor people can be explained by the regression model, based on a coefficient of determination (R-square) of 0.257; the remaining 74.3% can be explained by other factors not taken into account in this study.

Meira Chusnul Khotimah; Selli Dwi Parwati; Melinda Diyah Astuti; Rahma Aulia; Eva Wulandari

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

Villages are autonomous regions which have special features in the form of village financial management which is described in the form of the Village Revenue and Expenditure Budget (APBDes). This research aims to analyze APBDes Planning and Accountability in Rambeanak Village, Mungkid City, Magelang Regency. The method used is descriptive qualitative and case approach as well as primary data through interviews and documentation. The research results show that APBDes planning and accountability are regulated in Minister of Home Affairs Regulation Number 20 of 2018 concerning Village Financial Management in Rambeanak Village, which is fully implemented in accordance with existing regulations. However, the implementation of the use of the Siskeudes application with the contribution of the cash management system has not been fully realized.    

Septiana Putri Pangestu; Ayu Alfina Wijiyanti; Muhammad Muhaiminul Azizul K; Elvira Ayu Lestari

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

Appropriate financial management is key in managing regional finances that are vulnerable to risk. Even though financial risk exists, this does not always indicate a violation. Good financial management in the regions is the key to demonstrating the effectiveness and efficiency of the use of public funds. This study uses a qualitative approach with primary data sources through interviews and direct observation in the field. The research results show that the South Magelang District OPD has implemented accounting procedures in accordance with regulations, achieving a full level of accountability with optimal transparency in administration and financial accountability. However, continued efforts are needed in financial management, supervision and reporting to maintain public trust and increase the effectiveness of financial management in the future.  

Ture Ayu Situmeang; Yakobus Ndona

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

Globalization is a term that has to do with the increasing interconnectedness and interdependence between nations and people around the world through trade, investment, travel, popular culture, and other forms of interaction, so that the boundaries of a country become increasingly narrow. The values of Pancasila, especially the values contained in the third principle, namely "Indonesian Unity," are very relevant and important to be actualized in everyday life. The author uses the Literature Study method, which is defined by Nazir (2013) as a systematic process of tracing various literature sources relevant to the research topic to obtain the necessary information and materials. The results showed that the Third Precept of Pancasila has a very strategic role in facing challenges in the era of globalization. By instilling the values of unity, Indonesia can maintain national identity, overcome economic challenges, preserve culture, increase tolerance, and strengthen political positions in the international arena

Darma Krisnanto; Nadia Anggraeni; Patricia Amanda Pertiwi

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

The aim of this research is to see how the ability of village officials has an impact on the regional financial management system in Trimurjo Village, Central Lampung Regency. The involvement of the apparatus in question includes the knowledge, skills and attitudes needed to carry out their duties and responsibilities. This study is based on the theoretical framework of Spencer & Spencer (1993) and the principles of regional financial management according to Minister of Home Affairs Regulation No. 13 of 2006, emphasizes the importance of competency to ensure that village fund management runs well and efficiently. This research was conducted qualitatively, with data collected through interviews and literature study. The research results show that the competency of Trimurjo village officials in financial management still needs to be improved. The most significant factor is knowledge of the apparatus. This research proposes sustainable training and development to improve the quality of village financial management.

M. Khoirullah; A. A. Miftah; Ahsan Putra Hafiz

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This study aims to (1) to find out how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) to find out how the development of Islamic microfinance institutions in Jambi city. (3) to find out what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro enterprises in Jambi city. The problems discussed in this thesis are (1) how the role of Islamic microfinance institutions on micro businesses in Jambi city. (2) what influences the role of Islamic microfinance institutions (BMT) on micro businesses. (3) what efforts are made by Islamic microfinance institutions (BMT) to increase their role towards micro business ventures in Jambi city. The research method used is descriptive qualitative. The descriptive method of analysis is obtained through data sourced from observation, interviews, and documentation as well as other sources that support field research by finding data sources directly from the field, namely from the BMT through data collection and interviews with the parties concerned. The results of this study are the Financing mechanism at BMTs in Jambi city, namely BMT Al-Ishlah, BMT KOSSUMA, and BMT. Muslimah Masyitoh tends to be the same, the difference lies only in the tax year of the vehicle financing ceiling, and the length of installments. Financing includes several contracts, namely murabahah, ijarah, ar-Rahn, mudharabah, musyarakah and qordhul hasan. Analysis before channeling financing at BMT for prospective financing members includes: Character, Capital, Capacity, Condition, and Coleterol. The importance of Islamic microfinance by BMTs in Jambi city in empowering MSMEs is evidenced by the main target of BMT financing is small business actors who are not reached by banks. Simple procedures and applied financing are needed by Jambi city MSMEs in developing their businesses. The constraints of the Jambi city BMT cooperative in carrying out its business, namely financing in the context of empowering MSEs, include internal constraints and external constraints.

Alya Putri Desryadhi; Emiliana Putri; Risma Mutiara

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

The purpose of this research is to find answers to what the accounting information system is regarding inventory, cash sales and cash receipts at the Hi.Rembulan company. Can be refined according to a good and theoretically correct accounting information system for inventory, cash sales and cash receipts, so that it can be applied according to company conditions. The rationale for this research is the need to implement an accounting information system regarding inventory, cash sales and cash receipts at the Hi.Rembulan company. Then analyze the weaknesses in the company. So that alternative solutions to problems that arise can be created in accordance with a good and theoretically correct accounting information system. From the results of this research, it is concluded that in solving the problem of implementing an accounting information system regarding inventory, cash sales and cash receipts, it is best to strictly separate responsibilities and carry out accounting functions by different people to avoid cash misappropriation, the documents used are such as notes. Sales are printed serial numbers so that use can be accounted for by the authorized user of the document.

Meesy Anugrah Putri; Melda Anjelia; Kharismha Fresty; Agum Murtaib; Siti Rodiah

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This article presents an overview of the latest research results discussing the impact of earnings management practices on company value during the 2019-2023 period. This research aims to explore the relationship between earnings management and company value from various perspectives, using qualitative research methods and a case study approach. The researchers searched, analyzed and developed data from previous research, then adapted it to current conditions. The research findings outline the influence of earnings management on company value in the 2019-2023 time period. The research results highlight several trends, including an increased focus on transparency, accountability, as well as the impact of technology on earnings management practices and assessing corporate value. In conclusion, recent research trends show a shift towards deeper and more relevant understanding, with an emphasis on transparency, accountability, the influence of technology, as well as research based on specific industries and country contexts.

Risa Watti; Nurul Azizah; Djojo Dihardjo

Jurnal Pelayanan Hubungan Masyarakat 2025 International Forum of Researchers and Lecturers

The aim of this service is to provide training on preparing household financial reports for PKK women at the Pagerluyung Village Hall, Mojokerto Regency. Pagerluyung Village Hall is located on Jl Balai Desa, Gedeg District, Mojokerto Regency. At the Pagerluyung Village Hall there is a PKK Women's organization which is expected to empower women to participate in village development. In its implementation, PKK mothers often experience problems in making monthly and annual financial reports. Meanwhile, if you have to hand over the preparation of financial reports to outside parties, it requires quite a large amount of money, whereas the PKK Women's organization is not a profit-seeking organization, so it is felt to be very difficult. Therefore, this activity aims to transfer knowledge and techniques for making simple financial reports to PKK women so that Pagerluyung PKK women can be independent in making their financial reports. The method used is in the form of delivering material and implementing financial report preparation. Apart from that, the classical method will be used with a discussion/question and answer approach starting from the planning stage, the implementation stage and ending with the evaluation stage with the aim that the material can be well received by the PKK participants.

Ersada Siregar; Yanto Paulus

Jurnal Pelayanan Hubungan Masyarakat 2025 International Forum of Researchers and Lecturers

The NNC (Nouthetic Nature Community) method is a new method that comes from combining Nouthetic which consists of the elements of Confrontation, Concern, and Change as well as the addition of Nature and Community elements, the author named the NNC method. The author created this new method based on the needs of members of a local church who were experiencing feelings of disappointment. One of the elements of NNC is Community which has an impact on services to the community, distribution of food to people in need, this community is named Dapoer Berkat. Dapoer Berkat community activities aim to ensure that each member experiences recovery through counseling, worship, prayer as well as the loving service of distributing food to the surrounding community. Dapoer Berkat chose this community service place in Ciangsana village, West Java because it is close to the community and in Ciangsana village there are quite a lot of elderly people who still work as janitors, rubbish collectors, and online motorbike taxis. The love of Christ drives Dapoer. Thanks to carrying out this ministry, love is a real action that can be felt by everyone.

Raihan Nabil; Sayekti Harits Suryawan

Jurnal Pelayanan Hubungan Masyarakat 2025 International Forum of Researchers and Lecturers

This study discusses the implementation of website-based application features in the Public Works and Spatial Planning Department which has brought significant changes in community services and information management related to infrastructure and regional planning. The process of developing application features involves careful planning, planning and design to ensure successful implementation. The results of the implementation of application features have increased the accessibility and transparency of information for the public and related parties. Collaboration and contribution from various parties is also the key to success in perfecting website development application features. This marks a major step in modernizing public services and increasing the efficiency and accessibility of information in this area. This study provides valuable insights for government agencies and researchers regarding the implementation of information technology in improving public services and administrative efficiency.

Angelina Ni Made Dhea Graziela; Yudas Tadius Andi Candra

Jurnal Pelayanan Hubungan Masyarakat 2025 International Forum of Researchers and Lecturers

Financial management includes and effective practices in managing financial resources. Good financial management includes understanding financial goals, financial planning and budgeting to manage expenses and income. However, MSMEs still have low knowledge of managing financial. This service aims to distribute aid help assistance to street vendors so they can manage their finances efficiently and help determine financial goals.  Good financial management provides a strong foundation for achieving individual or family financial goals. The methods used are location surveys, socialization of financial management and evaluation. The impact from this devotion activity is to increase their understanding of how to effectively manage finances, including daily recording of expenses and income. Through this activity, MSME players' understanding and awareness of the importance of good financial management can be increased.

Dyonesius Fani lanarus; Azfa Mutiara Pabulo

Jurnal Pelayanan Hubungan Masyarakat 2025 International Forum of Researchers and Lecturers

This research highlights the importance of online presence in enhancing customer accessibility for Micro, Small, and Medium Enterprises (MSMEs). Facebook and Instagram were chosen as primary platforms due to their extensive and diverse user bases. Through a proper digital promotion approach, MSME practitioners can harness the features and tools provided by both platforms. Effectively targeting audiences, presenting visually appealing content, and actively engaging with customers are integral parts of this digital promotion optimization. Furthermore, the research explores various key metrics that can be used to measure the success of digital campaigns, including engagement rates, reach, and conversions. By understanding the full potential and benefits of digital promotion through Facebook and Instagram, it is hoped that MSMEs can enhance the efficiency and effectiveness of their campaigns, achieving greater success in the competitive digital promotion landscape. This research provides practical insights for MSME practitioners seeking to optimize their presence and performance in the realm of digital promotion.

Ivena Zuleika; Bonardo Marulitua Aritonang; Muhammad Ismail Alif

Harmoni: Jurnal Ilmu Komunikasi dan Sosial 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of communication between leaders and employees on improving employee performance at PT Bams Proceed Mandiri Jakarta. The background of this study is the problem of high employee turnover and increasing customer complaints in the 2023–2024 period. This condition indicates an indication of weak internal communication which has an impact on decreasing work quality and customer satisfaction. The research method used is a quantitative approach with a total sampling technique, where the entire population of 55 employees is used as the research sample. Primary data was collected through a questionnaire, while data analysis was carried out using a simple linear regression test using SPSS version 27. The research instrument has been tested for validity and reliability, and tested through classical assumptions to ensure more accurate analysis results. The results show that interpersonal communication, especially vertical communication carried out by leaders through instructions, directions, providing feedback, and awards, has a positive and significant effect on employee performance. These findings demonstrate that the more effective communication between leaders and subordinates, the higher the quality of work, punctuality, and employee commitment to the company. The study's conclusions emphasize that effective communication is not only a tool for conveying information, but also an important strategy in building harmonious working relationships, motivating employees, and increasing productivity. Therefore, companies need to strengthen their internal communication systems as part of their human resource management strategy.

Elya Antariksana Bachmida; Nur Afni

Jurnal Teknologi Pangan dan Ilmu Pertanian 2025 International Forum of Researchers and Lecturers

This study aims to analyze various sustainable food processing innovations that contribute to improving public health in Indonesia. The research was conducted through a literature review of 13 scientific articles published between 2015 and 2025 that discussed aspects of nutritional innovation, environmentally friendly processing technology, social empowerment, and food waste management. The analysis results indicate that the use of local food ingredients such as moringa leaves, snakehead fish, and soybeans plays a significant role in improving nutritional literacy, preventing stunting, and strengthening family food security. Meanwhile, the application of appropriate technologies such as oil draining machines, energy-efficient dryers, and waste processing into organic fertilizer contributes to production efficiency and reduced environmental impact. Furthermore, social innovation through the empowerment of MSMEs and women's groups can strengthen the local economy and foster environmental awareness. Thus, the synergy between nutritional, technological, and social innovations forms the basis for developing a healthy and sustainable food system to support the achievement of SDGs 2 and 3 in Indonesia.  

Widia Wulandari; Siti Darwa Suryani; Irwandi Irwandi

International Journal of Educational Research 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Critical thinking ability is one of the important competencies that students must possess in biology learning. This research aims to develop Problem-Based Learning (PBL) Student Worksheets to train students' critical thinking skills in Plant Anatomy courses. This research uses the Research and Development method with a simplified 4-D model consisting of three stages: Define, Design, and Develop. The research subjects were second-semester Biology Education Study Program students at Universitas Muhammadiyah Bengkulu. Research instruments included media and material expert validation sheets, as well as student response questionnaires. Validation was conducted by one media expert and one material expert, then tested on 5 students (limited trial) and 22 students (extensive trial). Validation results showed that the student worksheets received a "very valid" category with 86% from media experts and 88% from material experts. Practicality tests showed "very practical" results with 89% in limited trials and 91% in extensive trials. The developed student worksheets contained contextual problem scenarios, systematic PBL stages, and critical discussion questions that encourage students to analyze, evaluate, and conclude based on empirical data. This research concludes that PBL-based student worksheets are feasible to use as learning media to train students' critical thinking skills in Plant Anatomy courses.

Poppy Lariski; Siti Darwa Suryani; Kashardi Kashardi

International Journal of Educational Research 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to determine the effect of Problem Based Learning (PBL) and Inquiry learning models on students’critical thinking skills and cognitive learning outcomes on the topic of the human respiratory system. This research used a quasi-experimental design with a Non-Equivalent Pretest-Posttest Control Group Design. The research subjects were three eighth-grade classes at SMP Negeri 13 Lebong, consisting of two experimental classes taught using the PBL and Inquiry models and one control class using conventional methods. The research instruments included essay tests to measure critical thinking and multiple-choice tests to assess cognitive learning outcomes. Data were analyzed using ANOVA and LSD tests. The results showed significant differences among the three groups. The PBL model produced the highest improvement in both variables, followed by Inquiry, and lastly the control group. Therefore, PBL is proven to be the most Effective model inimproving students' critical thinking and cognitive learning outcomes in science education.

Nuryanti Nuryanti; Bayu Pamungkas

International Journal of Educational Research 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This research aims to describe the collaboration between teachers and parents in meeting the learning needs of students with speech delays at Karangan 1 State Kindergarten. It focuses on examining strategies applied to overcome learning barriers while identifying both supporting and inhibiting factors in the practice of inclusive education. The central concern is how interaction and cooperation between home and school create a consistent, responsive learning environment for children with special needs. Employing a qualitative descriptive approach with a case study design, the study was conducted for one trimester of the 2024/2025 academic year. Research participants included classroom teachers, parents of children with speech delays, and relevant documentation related to inclusive education policies. Data were collected through in-depth interviews, observations, and document studies, with interview guides and observation sheets as instruments. Validity was ensured through triangulation and member checking, while data analysis followed the Miles and Huberman model: reduction, display, and conclusion drawing. Findings reveal active teacher-parent collaboration characterized by regular communication, joint discussion of learning strategies, and parental involvement in school programs. Supporting factors include open communication, shared commitment, and policy support, while obstacles involve limited teacher training, insufficient learning media, and lack of access to speech therapy specialists. The study highlights the need for continuous inclusive training, adequate learning resources, and regular communication forums to optimize education for children with speech delays.