Publication Search

This research study has a theological aim of the meaning of Spirituality of Humility in a Christian context experiencing a crisis of faith. The background to the writing is the author's observation of several phenomena in the practical life of Christians in modern times which are experiencing degradation, such as lack of willingness, sacrifice, humility, love and faith. The problems experienced by the author believe are due to problems with Christian spirituality in modern times. The author observes the fact that modern humans do not appreciate the events of the cross and calvary (Jesus). This experience provides the principles of spirituality, crumbs and dry leaves, which can answer the problems of modern times. The spirituality of humility brings humans to become friends of Jesus. The author uses descriptive and bibliographic analysis methods. The author conducted a theological study of the meaning of spiritual humility from Eko Armada Riyanto's book "The Spirituality of Crumbs and Dry Leaves". The book used will show problems, which can be answered through the principles of spirituality based on humility. The results of this study are the basis for the implementation of Christian spirituality today. The author hopes to help, increase insight into the spiritual life of Christian life. Spirituality of humility brings people closer to God in whom they believe, spirituality makes people moved by love and affection in their lives. Spirituality brings humans to a deep awareness, especially humility, that comes from God. Becoming humble requires a very long process, so openness to God's love makes humans friends to all and willing to be shaped by God.

The results of the analysis regarding the ability of Mataram City PAUD teachers in preparing assessments based on the new paradigm curriculum are still very minimal. There are many obstacles faced by teachers in preparing new paradigm assessments, including the lack of experience in implementing the independent learning curriculum and the competencies possessed by teachers. This community service activity uses the PBL (Project Base Learning) learning method. Structurally, service activities are carried out in 2 stages, namely direct learning activities aimed at increasing participants' understanding of the basic concepts of preparing effective assessments based on the new paradigm curriculum and practical activities, namely practice making effective assessments based on the new paradigm curriculum. The result of the service was that there was a significant increase in mastery of concepts and skills in preparing assessments for Early Childhood Education Teachers in Mataram City between before and after the implementation of services for PAUD teachers.

This study aims to explore the relationship between financial ratios, financial distress, and sales growth rates. The population used is made up of all consumer products industry sector companies that are registered on the Indonesia Stock Exchange between 2018 and 2020. Purposive sampling was used to select and collect 39 company samples in total. The investigation hypothesis was evaluated using logistic regression analysis. This study shows how financial ratios and sales growth both have a significant impact on financial distress. Meanwhile, show to some extent that leverage and profitability have a significant influence on financial hardship, but liquidity and sales growth do not.

The aim of this research is to find out how differences in exchange rates and foreign currency transactions apply to PT Indofarma Tbk and its subsidiaries. This research uses qualitative methods by collecting data sourced from the Company's website, journals and related articles. Based on this research, PT Indofarma Tbk and Subsidiaries have a difference between the exchange rate or exchange rate which occurs due to debt accruals, purchasing medical equipment and imported raw materials.    

In the modern business era, it is important for companies to understand PSAK and its implications to ensure consolidated financial statements are accurate and in accordance with applicable accounting standards. The aim of this research is to discuss in detail the three Financial Accounting Standards, namely PSAK 22, PSAK 65, and PSAK 4 and their relevance to the preparation of consolidated financial statements. The method used in this research is descriptive qualitative through literature study with secondary data in the form of previous articles. The result of this research is that PSAK 22 discusses the accounting treatment of business combinations in the form of acquisitions or mergers of ownership, whether carried out through the acquisition of shares or net assets. PSAK 65 regulates consolidation criteria and explains consolidation procedures. Meanwhile, PSAK 4 (revised 2009) explains consolidated financial reports and separate financial reports.

It cannot be denied that corruption is a special crime that threatens the survival of the state and nation, hinders development, and causes high economic costs and other negative impacts. This article's research method uses a qualitative analysis method, descriptive analysis combined with library research methods, to analyze laws and regulations related to the main problem. The discussion focuses on the scope of policies and regulations relevant to the business world and best practices for prevention efforts that can be carried out by the business world. Regulations prohibiting corporate criminal acts are clearly regulated, and business entities that commit corporate criminal acts can be held criminally responsible. Companies can implement anti-corruption programs in various ways. To increase the effectiveness of efforts to prevent corporate corruption, corporate anti-corruption programs need to be risk-based, communicative, dynamic, and continuously evaluated through measuring the success of appropriate internal steps and collaborative activities.

This research aims to determine the impact of lack of transparency in regional financial management on local development and community welfare and accountability will remain a topic of concern in society. The public does not want acts of corruption to occur in government, because acts of corruption will not only be detrimental to state finances, they will also have an impact on hampering state development and reducing the level of social welfare. This type of research is a literature study. Library study activities related to methods of collecting library data, reading and taking notes and processing research materials. The results of the research inform that the phenomenon of non-transparency in the areas of budgeting, personnel, procurement of goods and services is certainly a fact that must be revealed based on the facts that can be observed and witnessed in various implementation of the main duties and functions of government employees. The cause of non-transparency in the various fields mentioned above is because there are factors that hinder the realization of transparency in the implementation of clean, authoritative and responsible regional government. Keywords: Transparency, Finance, Society

Indonesia is an archipelagic country where a significant part of its territory consists of maritime waters. In the context of jurisdiction governed by the 1985 Law on the Ratification of UNCLOS 1982, Northern Natuna, known for having the largest natural gas reserves in the Asia-Pacific, is recognized as part of Indonesia's (ZEE). However, Vietnam's ratification of UNCLOS in 1982 also asserts a similar claim, stating that geographically, Northern Natuna falls within their territory. Within the framework of principles of peace and international security, various efforts are directed at fostering good relations between countries in conflict resolution by providing a way for conflicting parties to resolve their disputes in accordance with international law. In international law, there are two methods of resolution: through peaceful means and through military action. This research indicates that the resolution of conflicts between Indonesia and Vietnam regarding maritime boundaries in the Exclusive Economic Zone can be achieved through various alternatives within the UNCLOS 1982 framework, such as peaceful resolution and mandatory dispute settlement procedures. Each country has the freedom to choose a resolution alternative that aligns with the wishes of both parties, whether through litigation or non-litigation, as stipulated in Article 280 of UNCLOS 1982.

The rise in BBM prices becomes a global problem, it affects the perception of the people about the rise of the price of ferry tickets to Batam-Tanjungpinang in 2022. The aim of this study is to find out how people see the rise in the price of shipping tickets in Batam-Tanjungpinang in 2022. The research uses descriptive research with a method of qualitative approach. The result of the study is that the public’s perspective on the increase in BBM prices againts the rise in shipping charges is a reasonable thing, because this is a necessity for the people who frequently travel by ships

This research is a development research that aims to develop PBL-based chemistry learning E-Modules on electrolyte and non-electrolyte solution materials that are valid, practical and effective for use in the learning process. The development model used in this study refers to the Hannafin and Peck development model which consists of 3 stages, namely: (1) needs analysis (Needs Assessment), design stage (Design), and development/implementation stage (Develop and Implementation). This learning E-Module has gone through the validation stage by validators/experts and has gone through small-scale trials and field trials so as to produce a learning E-Module that is valid, practical and effective. Based on the results of data analysis, the average validity of the material was 0.91 and the validity of the media was 0.92 and was in the valid category. The practicality of the E-Module is obtained from the assessment of observers by 100% being in the very practical category, teacher responses of 94.64% and being in the very practical category, and student responses of 91% and being in the practical category. The effectiveness of the E-Module was obtained by 86.36% of students who achieved learning completeness scores. Based on the results of the study, it was concluded that the development of PBL-based chemistry learning E-Modules on electrolyte and non-electrolyte solution materials developed was valid, practical and effective for use in learning.

To anticipate market needs for new goods, effective communication is essential. Organizational communication in Islamic education also helps improve school performance. In an Islamic perspective, effective communication is when a message conveyed by a communicator is well received by the communicant. A good leader can make the company a calm and peaceful place. When one party in the organization feels disadvantaged, conflict can arise. This can happen because of differences in opinion, values, and character. In the Qur'an, humans are described as receiving a lesson directly from God, having a real enemy, Satan, and being able to carry a mandate. Leadership that is knowledgeable, strong, trustworthy and devout is very important. The results of this research indicate that effective communication plays an important role in organizations, Islamic education, and leadership. This research also provides an in-depth understanding of how effective communication relates to Islamic religion and organizations. It is hoped that the results of this research can help and improve the quality significantly, to increase the effectiveness of Islamic education and organizations.

This research explores the culinary potential of "Gudeg" as a teaching material for Indonesian for Speakers of Other Languages (BIPA) with a focus on supporting the internationalization of Indonesian. Gudeg, a traditional dish from Yogyakarta, is not only a delicacy, but also a means to deepen language and cultural learning experiences. Through qualitative analysis, this study reveals that the integration of Gudeg in the BIPA curriculum can increase participant engagement, deepen understanding of the cultural context, and stimulate interest in the Indonesian language. The results show that culinary elements are not only a source of deliciousness, but also an effective bridge between language and culture. This research contributes to the development of the BIPA curriculum by providing creative and engaging learning approaches. The findings can serve as a guideline for BIPA teachers, educational institutions, and related parties to develop learning strategies that are in line with the trend of internationalization of Indonesian. Gudeg, apart from being a typical dish, emerges as a profound and relevant learning tool, strengthening the role of BIPA programs in supporting the internationalization of Indonesian.

The purpose of this study is to tell the folklore of Dua Hale and the meaning contained therein in Natakoli village, Mapitara district, Sikka regancy.The researcher used qualitative method. Data collection techniques used in this research are observation, interview and documentation.Based on the results of the study, Dua Hale folklore is one of the folklore that is, abandoned and forgotten by the surrounding community. it was found too that cultural meaning in folklore of Dua Hale are: Didactic meanings In folklore the didactic meaning is implied in the form of educational and teaching values society about how to be ethical and etiquette in context social life.There are several meanings implied in the didactic meaning namely: responsibility, willing to sacrifice, courage,and customary law. The historical meaning in folklore, historical meaning is also revealed which is reflected in two parameters general history, namely the time and place contained in the folklore in question. Regarding the time parameter, it is said that folklore takes place in the past and the historical meaning of place names in the story that are still relevant today at the moment, utan welak and hegin and economic meaning. The economic meaning of folklore is reflected in the disclosure or relevant information the economic system of society in which some of the main sources of livelihood are farming and fishing.

Field Work Practice is a mandatory assignment for undergraduate students in Informatics Engineering at the Muhammadiyah University of East Kalimantan, Samarinda, with a weight of 2 credits. The focus of this PKL is IT Requisition (ITR), a form for requests for IT equipment outside the specified list of assets and services. Analysis of ITR and BMC data at PT. BUMA Site LATI concludes that monitoring IT service desk data shows several important points, especially regarding ITR. The results of this analysis are the basis for concluding the efficiency and effectiveness of IT services, with potential recommendations for improvement. This conclusion provides a better view of understanding and improving IT service desk services at PT. BUMA Site LATI.

As of October 30, 2023, about 186,535 people living in Samarinda City must have a Citizenship Card (CTP), but only 11,525 people have a Digital Identity (IKD). Using the internship methods carried out by Muhammadiyah Kalimantan East University Computer Engineering students at the Samarinda Civil Registration and Population Service, this study investigates these differences. The research conducted observations, interviews, and document analysis to describe the challenges in the adoption of ICTs, including how effective the process was and the opinions of officials. The results provide students with a perspective on public IT and legal foundations and technical guidelines governing ICTs. The aim of this research is to help Disdukcapil improve administrative efficiency and increase public acceptance of digital identity technologies.

The aim of this thesis is to determine the influence of service quality on customer satisfaction with People's Business Credit (KUR) financing at Bank Syariah Indonesia Sub-Branch Office (KCP) Paser Tanah Grogot. Based on the Validity Test which contains 26 statement items, it is declared valid, because rcount > rtable, with an rtable value of 0.3120. The results of the Reliability Test which contains 26 statement items are declared reliable, because the Cronbach alpha value is greater than 0.6 then the Multiple Linear Regression Equation which contains the value of each variable is Y = 1.488 - 0.001X1 + 0.313X2 - 0.035X3 - 0.216X4 + 0.560X5. Based on the Correlation Coefficient Test (R), it shows a value of 0.760 and is in the Coefficient interval 0.60 – 0.799, which means there is a strong influence between Direct Evidence (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5) on KUR Financing Customer Satisfaction (Y). The results of the Adjusted R Square Determination Coefficient (R2a) show a value of 0.515 or 51.5%, which means that Direct Evidence (X1), Reliability (X2), Responsiveness (X3), Assurance (X4) and Empathy (X5) provide a percentage contribution or the contribution that influences the KUR Financing Customer Satisfaction variable (Y) at Bank Syariah Indonesia KCP Paser Tanah Grogot is 51.5% while the remaining 48.5% is contributed by other variables not included in this research. The results of the F test calculation analysis (simultaneous) obtained an Fcount value of 9.295 and Ftable using a significance level of 0.000 while the Ftable value was 2.49. So Fcount is 9.295 > Ftable value is 2.49 and the hypothesis test is accepted because there is a significant influence on KUR Financing Customer Satisfaction. The results of the t test calculation analysis show that the t value of the Reliability variable (X2) is 3.341 with a significant level of 0.002, Empathy (X5) is 4.017 with a significant level of 0.000 which has an influence on KUR Financing Customer Satisfaction (Y). Meanwhile, the t-calculated value of Direct Evidence (X1) is -0.007 with a significant level of 0.995, Responsiveness (X3) is -0.187 with a significant level of 0.853, and Guarantee (X4) is -1.819 with a significant level of 0.078 and has no effect on KUR Financing Customer Satisfaction (Y). Based on the calculations above, the Empathy variable (X5) has a dominant influence on KUR Financing Customer Satisfaction (Y) with a t value of 4.017 with a significance level of 0.000. Thus, the second hypothesis in Chapter II which states that the Guarantee variable (X4) has a dominant influence on KUR Financing Customer Satisfaction (Y) is not proven correct (H0 is accepted Ha is rejected).

Small and Medium Enterprises (SMEs) are one of several pillars that support the economy in Indonesia. The aim of community service through the Merdeka Entrepreneurial Internship activity is to provide assistance to SME partners, regarding innovation menus, flavors, products, as well as marketing methods via social media. With this service, it is hoped that it can be a solution in improving the welfare of SMEs. The partners who receive assistance in this service are UKM Pejuang Rasa which is located on Jalan Semolowaru No VIII, Sukolilo District, Surabaya City, East Java Province. The methods used in this activity are interviews, problem analysis, production planning, production and promotion. Their Entrepreneurship Internship activities are carried out by approximately 4-5 people per group for a total of 30 working days. After going through the observation stage during the activity, a product was produced in the form of a smoothie bowl which had environmentally friendly paperbowl packaging to become an innovation related to fruit processing at Pejuang Rasa UKM. It is hoped that the results of this product innovation can increase sales and business competitiveness with other SMEs.

This financial management and digital marketing assistance aims to provide knowledge of financial often experienced by UMKM entrepreneurs is ineffective financial management, and a lack of knowledge causes poor business performance. Not only that, but weak digital marketing knowledge is also a problem that is lacking in UMKM entrepreneurs. Therefore, it is necessary to have training and mentoring activities for financial management and digital marketing for local UMKM entrepreneurs. The implementation of this activity was carried out from July 24, 2023, to August 8, 2023. This activity was attended by two UMKM entrepreneurs. The methods the team used were counseling and mentoring. The results of this activity can increase knowledge and financial management, both properly and professionally.

The purpose of this research is to determine the influence of communication, teamwork, creativity on the performance of civil servants at the Paser Regency Regional Revenue Agency (BAPENDA). From the results of the validity test of 18 valid statements and the significant limit of rtable is 0.05 and the two-sided test, the rtable value is 0.2876 while rcount > rtable for each statement in this study. The results of the reliability test, the Cronbach Alpha value is 0.903, the N of items is 18. From the results of data analysis and data tabulation, it can be seen that the results of the regression equation are Y= 0.477+0.404 X1+0.245 X2+0.242X3. Based on the calculation results, the R value (correlation coefficient) of 0.842 is at a relationship level of 0.80-1.000, which means it is at a very strong relationship level between the variables communication (X1), teamwork (X2), and creativity (X3) on performance. employee (Y). The Adjusted R Square value (coefficient of determination) is 0.688 or 68.8%. This shows that the variables communication (X1), teamwork (X2), and creativity (X3) contribute or contribute an influence of 68.8% to the performance of civil servants (Y) at the Paser Regency Regional Revenue Agency (BAPENDA). Meanwhile, the remaining 31.2% was influenced by other variables not included in this research. The Fcount test results obtained a value of 34.796 with a significance level of 0.000 while the Ftable value was 2.82 (3:43). So Fcount is 34.796 > Ftable value is 2.82. This means that there is a joint influence between the variables communication (X1), teamwork (X2), and creativity (X3) on employee performance (Y).  The results of the t test obtained a Communication tcount (X1) value of tcount 3.094 > ttable 2.017 with a significance level of 0.003 < 0.05. So H0 is rejected and Ha is accepted. Teamwork (X2) tcount is 2.454 > ttable is 2.017 with a significance level of 0.018 < 0.05. So H0 is rejected and Ha is accepted. Creativity (X3) tcount is 1.983 < ttable is 2.017 with a significance level of 0.054 > 0.05. So H0 is accepted and Ha is rejected.

Sharia tourism policy is a government effort to develop the tourism sector by prioritizing sharia principles in all aspects. These measures include services that value Islamic teachings, such as sharia-based places to stay, restaurants that serve halal food, and entertainment programs that adhere to Islamic ethics. The aim of this policy is to increase the attractiveness of tourism among Muslim tourists and at the same time create a tourist environment that is in accordance with Islamic teachings. Thus, the sharia tourism policy is expected to contribute positively to economic growth and fulfillment of the spiritual needs of the local community. sharia tourism is the implementation of sharia principles into a form of travel activities of sharia tourist destinations. The development of Islamic tourism is currently growing rapidly because it is very much in demand by Muslim tourists who are looking for alternative travel in accordance with the principles of Islamic sharia, this research reaches the implementation of the concept of Islamic tourism in tourist destinations that are very popular and in great demand in areas with a majority Muslim population. This research uses a qualitative approach that analyzes accommodation, culinary, and tourist activities that integrate Islamic values, the results of this study show that Islamic tourism policies have a significant impact on the economic development of the region, this research discusses the Islamic tourism system and its policies where these two things have a significant impact on local economic development, through a case study approach and economic data analysis, this research identifies the effect of regional tourism policies on regional economic development.