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Dwi Pramudita, Vio; Hatmoko , Bima Adi

PATHALOGY Journal 2025 Yayasan Cipta Sarana Budhi

This study investigates the implementation of the Independent Curriculum (Kurikulum Merdeka) for students with intellectual disabilities at SLB Giri Wiyata Dharma Wonogiri, Indonesia. The research aims to describe the processes of curriculum planning, instructional delivery, and evaluation, while identifying factors that support and hinder implementation. A qualitative descriptive design was adopted, utilizing semi-structured interviews, classroom observations, and document analysis. Findings reveal that implementation followed three stages: planning through diagnostic assessments, differentiated instruction tailored to student characteristics, and formative evaluation aligned with learners’ abilities. Teachers employed strategies such as scaffolding, contextualized learning, and performance-based assessment, enabling students to engage meaningfully with abstract concepts. Supporting factors included teacher competence, principal leadership, and parental collaboration, which together created a conducive environment for inclusive learning. Conversely, challenges arose from the heterogeneity of student abilities, insufficient teacher readiness particularly among educators without specialized training and systemic barriers such as limited resources and inadequate support staff. The study concludes that the Independent Curriculum offers significant potential for promoting inclusivity in special education when accompanied by sustainable teacher development, strong school–parent partnerships, and institutional support. These findings contribute to international discussions on inclusive education by emphasizing the need for context-specific strategies that align curriculum design with the lived realities of students and teachers in special schools

Nurmala Sari; Dwi Hartutik; Sulis Pratiwi; Hannisa Fitri Effendi

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Stunting is a major public health problem that has long-term impacts on the quality of human resources, affecting physical growth, cognitive development, and socio-economic outcomes. The Indonesian government has identified the acceleration of stunting reduction as a national priority, requiring cross-sector collaboration and active community participation. This article aims to describe the implementation and outcomes of a Community Service Program (Community Service) based on a collaborative approach to support stunting reduction efforts in Kelurahan Laksamana. The program employed a participatory method through health education, interactive discussions, and partnership strengthening among the community, health workers, and educational institutions. The results indicate an increased level of community awareness and understanding regarding stunting, the importance of routine health check-ups, and the role of families in stunting prevention. Furthermore, the program strengthened partnerships and enhanced community trust in local health services. This community service activity contributes positively to building collective awareness and serves as a strategic initial step toward sustainable stunting reduction at the local level.

Ikhfal Halmaf Kholif; Ika Devi Pramudiana; Sri Kamariyah; Feri Ramadhan

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

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

Felica Virda Alystha; Purwati Purwati; Neneng Miskiyah

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the business development strategy of Siecraft, a creative that transforms waste into environmentally friendly and marketable products. The research uses a qualitative method with a case study approach through in-depth interviews, observation, documentation, and the distribution of questionnaires to 30 respondents. The analysis focuses on production, finance, marketing, and human resources, supported by a SWOT analysis. The results show that Siecraft’s main strengths lie in its unique products, use of waste materials, and social value. However, weaknesses remain in digital promotion and production management. The SWOT analysis places the business in Quadrant I (aggressive strategy). Development strategies are directed toward product innovation, improving digital promotion quality, and expanding partnerships to support business sustainability. However, despite these strengths, the business faces several challenges. The weaknesses identified include limited digital promotion efforts and inefficient production management. These areas require urgent attention to enhance overall business performance and market visibility. Furthermore, the SWOT analysis places Siecraft in Quadrant I, signifying an aggressive growth strategy. This suggests that the company should capitalize on its current strengths while addressing its weaknesses to achieve sustainable growth. The recommended development strategies include focusing on product innovation to keep up with market trends and customer demands. Improving the quality of digital marketing efforts is also crucial to expand its customer base and reach new markets. Additionally, expanding partnerships with other businesses and organizations can provide the necessary resources and networks to foster sustainability and long-term success. Overall, the business development strategy aims to strengthen Siecraft’s competitive edge and promote environmental consciousness while achieving financial success.

Sri Sarwati; Rini Werdiningsih; Emiliana Sri Pudjiarti

International Journal of Humanities and Social Sciences Reviews 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study aims to evaluate the effectiveness of the Nutritious Meal Program as a public service policy in enhancing the academic achievement of elementary school students in Wonopringgo District. The research adopts a descriptive qualitative approach, with data collected through in-depth interviews, participant observation, and documentation across 19 educational institutions participating in the program. Findings reveal that the program has a significant positive impact on students’ nutritional status, learning motivation, and overall academic performance. Improvements were observed in student concentration, attendance, and classroom participation, indicating a direct link between adequate nutrition and cognitive development. Despite these positive outcomes, several challenges were identified. Issues such as delayed meal distribution, inconsistency in the quality and variety of menus, and limited coordination among stakeholders hinder the program’s optimal implementation. Furthermore, the engagement of parents and community members, while beneficial, was found to be uneven across schools, highlighting the need for stronger collaboration mechanisms. The study identifies three key factors that determine the success of the program: the quality of services provided, the managerial capacity of schools to coordinate and monitor implementation, and active participation from both parents and school committees. To address existing barriers, the research recommends enhancing cross-sectoral collaboration among government agencies, improving managerial competence at the school level, and establishing participatory evaluation systems. These measures would ensure program sustainability, responsiveness to local needs, and greater accountability. Overall, the Nutritious Meal Program demonstrates the potential of inclusive and collaborative public service policies in fostering both student well-being and academic achievement. It reflects a practical example of how government-community partnerships can contribute to creating a healthy, equitable, and sustainable educational ecosystem.

Amirul Mustofa; Eny Haryati; Litafira Syahadiyanti

International Journal of Communication, Tourism, and Social Economic Trends 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study discusses the role of enabling setting in increasing the empowerment of beneficiary communities in Tamansari Tourism Village, Banyuwangi Regency. Enabling setting is understood as a supportive environment that includes inclusive policies, access to resources, community participation, and cultural and environmental preservation. The research was conducted with a qualitative approach through case studies, using in-depth interview techniques, participatory observation, and document studies. The results show that the empowerment of communities depends not only on increased economic income, but also on their ability to be actively involved in tourism management, safeguard local cultural values, and gain equitable access to training and information. Government support, partnerships with the private sector, and local initiatives are important factors in creating empowerment. However, challenges such as inequality of participation, limited digital access, and potential conflicts between community groups were also found. This study concludes that sustainable development of tourism villages must prioritize multi-stakeholder collaboration and strengthen local capacity equally. These findings make a practical contribution to the formulation of more inclusive policies and serve as a reference for the sustainable development of community-based tourism villages in Indonesia. Furthermore, the study highlights the critical role of continuous capacity building and knowledge sharing among community members to ensure long-term sustainability. By fostering an environment where local residents are equipped with the necessary skills and information, the community can better adapt to changing tourism trends and external pressures. Additionally, the integration of digital tools and platforms is recommended to bridge the information gap and enhance marketing efforts, thus expanding the reach of the tourism village. These strategies collectively support a more resilient and self-reliant community, capable of maintaining both economic growth and cultural integrity in the face of development challenges.

Andri Agape Banjar Nahor; Muslimin Muslimin

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study examines the influence of club image, sponsor factors, and fan loyalty on the purchase intention of official merchandise among Bali United supporters. The focus of the research is to understand how these three factors contribute to driving merchandise sales in sports marketing, with the aim of providing insights that can improve the club's revenue strategies. By adopting a quantitative approach, primary data were collected from 87 respondents who are active supporters of Bali United, using an online questionnaire. The data were analyzed using multiple linear regression to evaluate the significance and direction of the relationships between the variables. The results reveal that each of the factors, sponsor factors and fan loyalty has a positive and significant effect, meanwhile club image has no significant effect on the intention to purchase official merchandise. This indicates that a stronger perception of the relevant and reputable sponsorships, and higher levels of fan commitment all contribute to an increased likelihood of supporters purchasing merchandise. The findings highlight the synergistic role of branding, partnerships, and community engagement in influencing consumer behavior within the sports fandom context. A positive impact from sponsor factors, such as the alignment of brands with the club's values, enhance the overall appeal of the merchandise. Moreover, fan loyalty acts as a significant driver, as loyal fans are more likely to invest in merchandise as a way to support their club. This study concludes that while Bali United’s club image does not significantly influence fans’ intention to buy merchandise, sponsor factors and fan loyalty have a positive and significant effect on purchase intention; therefore, strengthening fan loyalty and effectively managing sponsorship partnerships are key drivers in maximizing merchandise sales potential, while club image plays an indirect role.

Satria Lam Syafi’i Simamora; Imsar Imsar

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This research employs a qualitative library research method to examine the crucial role of investment in the renewable energy sector in sustaining national economic development in the globalization era. In the current global context, the transition toward environmentally friendly energy sources is not only a necessity but also a strategic priority for many countries, including Indonesia. Conventional reliance on fossil fuels, which are increasingly limited and harmful to the environment, has pushed policymakers and stakeholders to seek sustainable alternatives. Renewable energy sources—such as solar, wind, hydro, and bioenergy—are widely recognized as long-term solutions to reduce environmental degradation and carbon emissions. Investment in the renewable energy sector does not merely contribute to environmental preservation but also carries significant socioeconomic benefits. It has the potential to generate new employment opportunities, encourage technological innovation, and strengthen national energy security. These impacts create a multiplier effect on the economy, thereby supporting inclusive growth and sustainable development. Furthermore, renewable energy investment can enhance national competitiveness and resilience in facing global energy transitions, as well as align with international commitments to climate change mitigation. This study, through a comprehensive review of scholarly journals, reports, and other credible sources, finds that the renewable energy sector is instrumental in realizing a sustainable and globally adaptive economic structure. Nevertheless, the success of this transition depends heavily on government efforts to optimize policies and regulatory frameworks that are supportive, transparent, and attractive to both domestic and international investors. Therefore, it is imperative for the government to strengthen investment incentives, streamline bureaucratic procedures, and promote public-private partnerships. The findings highlight that renewable energy investment is not only an environmental necessity but also a key driver of long-term national economic sustainability.

Mursid Pangalima; Dian Ferriswara; Ulul Albab

Studi Administrasi Publik dan ilmu Komunikasi 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study analyzes the role of the Manado City Regional Disaster Management Agency (BPBD) in managing natural disasters and examines the challenges faced, along with efforts to overcome them. A qualitative descriptive approach was used, with data collected through interviews, observations, and documentation involving key informants, such as the Head of BPBD Manado City. The data were processed using Miles et al.’s (2014) interactive analysis model, which includes data condensation, data display, and conclusion drawing. The findings reveal that BPBD plays three primary roles in disaster management. First, as a coordinator, BPBD acts as a command center, ensuring effective collaboration between government agencies, military (TNI), police, NGOs, and volunteers during disaster events. Second, as a regulator, BPBD formulates administrative and technical policies, including disaster management plans based on risk assessments and stakeholder-driven frameworks. Third, as an executor, BPBD directly implements activities in disaster management, including preparedness, emergency response, and post-disaster recovery, with an Incident Commander maintaining operational control during emergencies. Challenges faced by BPBD include low public discipline, limited awareness of disaster risks, inadequate equipment, and insufficient human resources in both quality and quantity. To address these issues, BPBD has initiated several efforts, including capacity building through training programs, promoting community-based disaster management, and establishing partnerships with national and international institutions such as UNDP and FAO. These efforts highlight the significance of an integrated, participatory, and coordinated disaster management system at the local government level. The study underscores the need for continued improvement in disaster management capabilities and community involvement.

Stefanus Stefason; Ulul Albab; Eny Haryati

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Vocational education in Indonesia faces a serious challenge in the form of a gap between the competencies of Vocational High School (SMK) graduates and the evolving needs of the workforce. Timika City, despite having the largest number of vocational high schools (SMK) in Papua, has not yet fully demonstrated optimal educational management quality, particularly in the aspect of school administration. This condition has resulted in low effectiveness in data recording, documentation of industrial work practices, and reporting and evaluation of partnerships with the business and industrial world (DUDI). This study aims to explore and analyze administrative management strategies that can improve educational quality while strengthening the work readiness of vocational high school students in Timika City. The research method used is a descriptive qualitative approach with content analysis of secondary data, including government policy reports, educational statistics, and the latest scientific literature. The results show that weaknesses in the administrative system are one of the factors inhibiting the achievement of competitive vocational education quality. The implementation of management strategies based on Total Quality Management (TQM) principles, particularly through the Plan–Do–Check–Act (PDCA) cycle, data-driven decision-making, and the involvement of all school elements, has proven effective in increasing the efficiency and accountability of administrative services. The discussion also emphasized the importance of transformational leadership from school principals, developing the competencies of administrative staff, utilizing information technology in administrative systems, and strengthening strategic partnerships with the industrial and industrial sectors (DUDI). Therefore, it can be concluded that school administrative management is not merely a technical function, but rather a strategic component in building a vocational education ecosystem that is adaptive, relevant, and oriented to the needs of the workplace. This research recommends that school policymakers and local governments strengthen administrative governance systems to support educational quality and improve the job readiness of vocational high school graduates.

Muhammad Tegar Aliffaza; Maya Shafira; Fristia Berdian Tamza

Jurnal Hukum dan Sosial Politik 2025 International Forum of Researchers and Lecturers

Illegal logging causes deforestation, disrupts forest ecosystems, and threatens biodiversity, contributing to climate change by reducing carbon absorption. It also leads to soil erosion and other environmental issues. This study examines the measures taken by the Lampung Provincial Forestry Service to combat illegal logging in the Way Waya Protected Forest, Pringsewu Regency, and the challenges faced in these efforts. Using a normative and empirical legal approach, the study collects data through literature review and interviews with investigators from the Forestry Service, the Lampung Regional Police, and academics. The findings reveal that preventive actions, such as community outreach and education, alongside repressive measures like joint operations, patrols, and law enforcement, are in place. However, technical and social challenges hinder their effectiveness, requiring institutional improvements and better inter-agency collaboration. This study highlights the need for stronger partnerships between the government, communities, and relevant agencies to combat forest crimes. The recommendations aim to improve forest management policies and raise public awareness of forest preservation.

Ardhi, Decella; Natasya Suryanto; Denda Hasbi

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The shift in lifestyle patterns, particularly in urban areas, has driven rapid growth in the fast food industry in Indonesia. Many franchise businesses are chosen by the public because they offer proven systems that reduce the risk of failure. This study aims to analyze and examine the market expansion strategies implemented by fast food franchise brand owners in Indonesia. The focus of this study is a descriptive qualitative approach with case studies of several local and international fast food franchises. The methods used in this study include in-depth interviews, observation, and documentation to gather relevant data on the strategies employed. Successful franchises are influenced by several key factors, including strong brand equity, clear operational standards, and support systems provided by the franchiser to franchisees. Furthermore, the ability to adapt to local tastes is also an essential aspect in the success of expanding fast food franchises in Indonesia. The study also reveals that the utilization of digital media, selection of strategic locations, and partnerships with food delivery services are major drivers of market expansion strategies. The results of this study emphasize that fast food franchises looking to grow further need to implement product differentiation strategies to remain competitive in an increasingly crowded market. Product innovation is key for franchises to stay relevant and stand out from other brands. Additionally, continuous mentoring and evaluation of franchise partners are critical for ensuring sustainable and mutually beneficial collaborations. Overall, applying the right strategies and ensuring sustainability will ensure the success and broader market expansion of fast food franchises in Indonesia.

Mohammad Albi Baihaqi; Ani rakhmanita

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This study aims to conduct a SWOT analysis in planning the development strategy of Child-Friendly Integrated Public Space (RPTRA) in East Cempaka Putih Village. RPTRA is a public facility designed to support children's growth and development, improve the quality of the social environment, and strengthen relationships between residents in urban areas. Despite having great potential in encouraging social development, the existence of RPTRA still faces various challenges in its implementation, such as limited facilities, lack of community participation, and weak management systems. This study uses SWOT analysis methods to identify the strengths, weaknesses, opportunities, and threats faced by RPTRAs in the region. The data collection technique was carried out through direct observation at the location, documentation, and interviews with various stakeholders, including the village government, RPTRA managers, and the community using the facility. The results of the analysis show that the main strength of RPTRA lies in the existence of basic infrastructure, strategic location, and policy support from local governments. Weaknesses include lack of operational funds, limited educational facilities, and lack of training for managers. Opportunities can be seen from increasing public awareness of the importance of child-friendly public spaces and the opening of potential partnerships with the private sector. The threat comes from the potential for vandalism, lack of social control, and the risk of non-functional use of space. This research provides a number of strategic recommendations that include multi-stakeholder collaboration, active community involvement, and capacity building of human resources in the management of RPTRA. In addition, the proposed long-term strategies include the integration of family empowerment programs, the improvement of educational technology-based facilities, and the strengthening of regulations that support the sustainability of the RPTRA program. The implications of this study are expected not only to have an impact on optimizing the function of RPTRA locally, but also to become a model for the development of child-friendly public spaces in other urban areas. This research contributes to the literature on inclusive urban development oriented towards child welfare and strengthening community social cohesion.

Muchamad Nur Syaifulrahman; Muhammad Tunjung Rohmatullah

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the strategy of utilizing vacant spaces within airports to enhance non-aeronautical revenue through collaboration with Micro, Small, and Medium Enterprises (MSMEs). Given the growing importance of non-aeronautical revenue sources in the aviation industry, this research focuses on how airports can optimize underutilized spaces for commercial purposes. The research method applied is library research, where relevant literature, journals, and previous studies are reviewed to gain insights into successful strategies and best practices. The findings of the study indicate that the development of commercial spaces, such as fast-food tenants, retail outlets, and photo booths, can significantly enhance the passenger experience by providing convenient services and entertainment. Additionally, these developments offer a sustainable alternative revenue stream for airports, diversifying income beyond traditional aeronautical activities. The research also explores the role of the Value Proposition Canvas business model to assess the alignment between the value offered by these services and the needs of passengers. By applying this model, the study emphasizes the importance of understanding customer expectations and ensuring that airport services meet these demands. The analysis further highlights that successful implementation of these strategies requires careful planning, including collaboration between airport management, MSMEs, local governments, and sponsors. Building strong partnerships and ensuring mutual benefit are critical for maximizing the non-aeronautical revenue potential. The study concludes by suggesting that airports can leverage vacant spaces more effectively to not only boost revenue but also improve the overall passenger experience, contributing to the long-term sustainability and growth of the airport sector.

A. Junaedi Karso

International Journal of Social Welfare and Family Law 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Macron's visit also commemorated 75 years of diplomatic relations and a decade of strategic partnership between Indonesia and France. This meeting showed how bilateral diplomacy can trigger long-term transformation in various sectors. The partnership is part of extending the diplomatic relations between the two countries, which will be 100 years old in 2050.  Indonesia and France are developing strategic partnerships in various important sectors, ranging from defense, technology, agriculture, economy, to culture. Both countries have the same vision of world order. The strategic partnership strengthens their positions in facing global uncertainty with a total of 21 strategic agreements. The forms of cooperation and strategic agreements between Indonesia and France include: 1) Defense sector, for example, the Indonesian Ministry of Defense and the French Ministry of Armed Forces agreed to establish a strategic partnership related to the exchange and joint protection of confidential information in the defense sector, 2) Economic sector, both countries agreed to encourage more balanced trade and investment relations, including: (1). MoU between the National Nutrition Agency and Danone; (2). Danantara and Eramet; (3). Investment Agreement between PT RGE Indonesia and Total Energies; (4). Investment Agreement between PT Citra Bonang Indonesia and Lesaffre; (5). MoU between PT SMI, PT PLN, and HDF; (6). MoU between Bank Indonesia and Banque De France, 3) Indonesia and France agreed to encourage Palestinian independence. This is considered the only way to resolve the long conflict between Palestine and Israel. Humanity must be prioritized in order to realize peace in the region. Two State Solutions" or a two-state solution is the most diplomatic way out for Palestinian independence.

Ahmed Shaker Hamad

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

The purpose of this paper is to examine the role of Green Intellectual Capital (GIC) in the development of waste-to-energy (WtE) technologies, which is of special relevance for the incineration plants in the Gulf Cooperation Council (GCC) countries. Although previous studies have focused primarily on technological and infrastructural aspects, this paper investigates the contribution of intangible assets such as green human, structural, and relational capital towards the performance and sustainability of WtE systems. Adopting a mixed-method approach, the results show that Green Structural Capital has the first place in supporting operational efficiency, followed by Green Human Capital and Green Relational Capital. The statistical analysis based on Structural Equation Modeling (SEM) shows that all GIC dimensions are positively related to plant performance, with institutionalized knowledge and systems as the most significant enablers of innovation. Qualitative findings also highlight constraints such as lack of training, unhandy knowledge systems, and poor public-private interaction. The findings recommend policy suggestions for promoting GIC assimilation within environmental infrastructure and provide a region-based theoretical model connecting knowledge-based resources and sustainable waste management practices. The study emphasizes the importance of integrating intellectual capital into the strategic decision-making process of waste-to-energy plants to enhance their operational effectiveness and long-term sustainability. Additionally, the research underlines that fostering a knowledge-sharing culture and enhancing collaboration between various stakeholders, including governmental bodies, private firms, and research institutions, is critical for the success of green initiatives. Training programs aimed at developing green human capital and improving public-private partnerships are essential to overcoming the current barriers to innovation in the WtE sector. This study has practical and scholarly implications in unifying the focus from just technology to the facilitating role of human and intellectual capital in green transformation, further bridging the gap between environmental sustainability and technological advancements in waste management.

Destin Alfianika Maharani; Karunia Zuraidaning Tyas; Shella Rizqi Amelia; Fitriyanti, Fitriyanti

Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study focuses on analyzing the factors influencing auditor switching in telecommunications companies listed on the Indonesia Stock Exchange (IDX) for the 2021–2024 period, by examining the variables of management turnover, audit committee, financial distress, auditor reputation, and audit fees. The study was conducted using a quantitative approach utilizing secondary data in the form of annual financial reports. The sample size was determined using a purposive sampling technique for 55 companies. Auditor switching served as the dependent variable, measured by a dummy variable, while the other five variables served as independent variables. The analysis results indicate that none of the independent variables significantly influenced auditor switching decisions. This suggests that auditor switching decisions in companies are more influenced by strategic factors, such as the company's need to obtain audit services that better align with its business vision and auditor competency, which is considered capable of maintaining the credibility of financial reports. These findings emphasize the importance of a continuous relationship between auditors and clients as part of efforts to maintain the quality, consistency, and independence of the resulting audit. The practical implication of this study is that companies need to prioritize professionalism, audit quality, and long-term partnerships with auditors, rather than solely considering internal factors such as management structure or financial pressure. From a regulatory perspective, this research provides important input for strengthening regulations and oversight regarding audit quality and auditor independence, rather than solely focusing on auditor switching frequency. Thus, this study expands the literature on auditor switching dynamics and confirms that audit success is determined more by the quality of relationships and competence than by internal technical factors alone.

Mauly Arzak Julika; Dwi Ulina Sari; Mahisa Dwi Prastowo

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

In addition to improving interpersonal communication skills, this training also emphasized the importance of strategic communication in the context of advocacy and social mobilization. NGO administrators were trained to design campaign messages tailored to audience segments, including potential donors, corporate partners, and government stakeholders. An understanding of the importance of framing and emotional appeal was also emphasized, so that the messages delivered were not only informative but also able to inspire empathy and concrete action from the audience. During the training process, participants were also equipped with a basic understanding of digital communication, particularly in utilizing social media platforms as a tool to expand the reach of messages. Creative content strategies, effective posting scheduling, and the use of visual storytelling were introduced so that NGO administrators could build a positive image of their institutions in the digital space. These skills are crucial considering that the dynamics of public communication today are influenced by the speed and reach of social media.The positive impact of this activity was felt not only individually, but also institutionally.The NGO "Kakak Asuh" began to show an increase in public engagement through social media, an increase in the number of new volunteers, and the opening of opportunities for partnerships with external parties. This demonstrates that persuasive communication is not merely a means of conveying a message, but also a strategy for building strong, credible, and sustainable relationships with the wider community. Going forward, the sustainability of this training program is designed through a system of ongoing mentoring and support. This approach is expected to strengthen the implementation of the communication strategies learned and enable a comprehensive transformation of organizational communication. Thus, this PKM activity will not only have a short-term impact but also build a solid communication foundation to support the NGO's social mission in the future.

Mauly Arzak Julika; Dwi Ulina Sari; Mahisa Dwi Prastowo

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

In addition to improving interpersonal communication skills, this training also emphasized the importance of strategic communication in the context of advocacy and social mobilization. NGO administrators were trained to design campaign messages tailored to audience segments, including potential donors, corporate partners, and government stakeholders. An understanding of the importance of framing and emotional appeal was also emphasized, so that the messages delivered were not only informative but also able to inspire empathy and concrete action from the audience. During the training process, participants were also equipped with a basic understanding of digital communication, particularly in utilizing social media platforms as a tool to expand the reach of messages. Creative content strategies, effective posting scheduling, and the use of visual storytelling were introduced so that NGO administrators could build a positive image of their institutions in the digital space. These skills are crucial considering that the dynamics of public communication today are influenced by the speed and reach of social media.The positive impact of this activity was felt not only individually, but also institutionally.The NGO "Kakak Asuh" began to show an increase in public engagement through social media, an increase in the number of new volunteers, and the opening of opportunities for partnerships with external parties. This demonstrates that persuasive communication is not merely a means of conveying a message, but also a strategy for building strong, credible, and sustainable relationships with the wider community. Going forward, the sustainability of this training program is designed through a system of ongoing mentoring and support. This approach is expected to strengthen the implementation of the communication strategies learned and enable a comprehensive transformation of organizational communication. Thus, this PKM activity will not only have a short-term impact but also build a solid communication foundation to support the NGO's social mission in the future.

Firda Mawaddatul Jannah; Muhammad Ridwan; Naili Azkiya Sari; Munawarotus Sholihah; Nur Rohman

Jurnal Cakrawala Pendidikan dan Biologi 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to describe the role of school management in developing local culture-based education. Local culture-based education is a learning approach that integrates local cultural values as a contextual, relevant, and meaningful learning resource for students. This study used a qualitative approach with a case study method in an elementary school that has successfully implemented local culture comprehensively in various aspects of learning activities. Data were collected through in-depth interviews, observations, and documentation studies. The results show that school management plays a strategic role in formulating policies, supporting culture-based learning programs, and establishing partnerships with the community for cultural preservation. The principal, teachers, and education staff actively integrate local cultural elements into the curriculum, extracurricular activities, and the learning environment. Despite facing challenges such as limited resources and lack of training for educators, this school is able to demonstrate a strong and consistent commitment to making local culture the foundation for character and identity formation for students. This study confirms that collaboration between stakeholders is key to success in realizing education rooted in local wisdom. By involving parents and the community, schools can create a more inclusive and supportive learning environment. These findings demonstrate that community involvement in the educational process not only enriches students' learning experiences but also strengthens their sense of belonging to local culture. This research significantly contributes to the development of educational models that focus not only on academic aspects but also on the development of student character and identity rooted in local cultural values. Through this approach, it is hoped that students will grow into individuals who are not only academically intelligent but also have an awareness and appreciation for their own culture.