Publication Search

Penelitian ini bertujuan mengkaji secara komprehensif perkembangan riset tentang penerapan PSAK 72 mengenai pengakuan pendapatan pada perusahaan konstruksi, khususnya dalam konteks industri konstruksi di Surabaya. Dengan diberlakukannya PSAK 72 secara efektif sejak 1 Januari 2020 sebagai adopsi dari IFRS 15, timbul pertanyaan mendasar mengenai sejauh mana perusahaan konstruksi telah mampu mengimplementasikan lima langkah pengakuan pendapatan yang disyaratkan, serta dampaknya terhadap kualitas pelaporan keuangan. Metode yang digunakan adalah tinjauan literatur sistematis dengan menganalisis artikel jurnal terindeks Scopus dan SINTA yang diterbitkan pada periode 2019–2024. Hasil sintesis menunjukkan tiga tema dominan: (1) dinamika implementasi PSAK 72 pada perusahaan konstruksi yang memiliki karakteristik kontrak jangka panjang dan kompleks, (2) faktor-faktor yang memengaruhi keberhasilan dan hambatan penerapan PSAK 72, serta (3) implikasi adopsi PSAK 72 terhadap kualitas laporan keuangan dan pengambilan keputusan pemangku kepentingan. Penelitian ini menyimpulkan bahwa meskipun PSAK 72 membawa tantangan implementasi yang signifikan bagi perusahaan konstruksi terutama terkait identifikasi kewajiban pelaksanaan dan penentuan harga transaksi dalam kontrak multi-elemen penerapan standar ini secara konsisten terbukti meningkatkan relevansi dan keandalan informasi pendapatan yang dilaporkan. Penguatan kapasitas sumber daya manusia di bidang akuntansi, pembenahan sistem informasi keuangan, dan pendampingan intensif dari regulator menjadi rekomendasi utama penelitian ini.

Pancasila merupakan dasar negara dan ideologi Indonesia. Proses perumusan Pancasila melibatkan berbagai perdebatan, dan akhirnya, Pancasila diadopsi sebagai dasar negara. Oleh karena itu, sebagai warga negara Indonesia, kita memiliki kewajiban untuk menghormati kontribusi besar para pahlawan yang telah membentuk falsafah ini, yang berperan dalam menyatukan Indonesia yang beragam dengan berbagai suku, agama, ras, dan adat istiadat. Pancasila terbukti memiliki kebenaran sehingga mampu mempersatukan masyarakat bangsa indonesia (Sari & Najicha, 2022). Maka dari itu, Pancasila seharusnya dianggap sebagai panduan dan falsafah hidup bagi masyarakat Indonesia. Di tengah era globalisasi ini, sebaiknya masyarakat Indonesia mengadopsi Pancasila sebagai "cara hidup" atau pandangan hidup mereka, karena Pancasila memiliki kemampuan untuk berintegrasi dengan nilai-nilai yang terdapat dalam era globalisasi saat ini (Pratama & Najicha, 2022). Indonesia adalah negara kepulauan yang memiliki keragaman budaya, dan ini memberikan tantangan dalam penyelenggaraan negara. Kemajuan ilmu pengetahuan dan teknologi juga telah memengaruhi peradaban global. Setiap perkembangan ini membawa dampak positif dan negatif. Salah satu dampak negatifnya adalah degradasi moral di kalangan bangsa Indonesia, yang sebagian disebabkan oleh perkembangan ilmu pengetahuan dan teknologi. Salah satu pengaruh negatif yang sangat mencolok adalah penyebaran berita palsu (hoax). Kata kunci: Hoax, Pancasila.

Desa Banjarejo merupakan salah satu desa di Kabupaten Malang yang memiliki potensi alam yang bagus dengan tanah subur yang bisa ditanami berbagai macam sayur-sayuran, salah satunya adalah selada air. Namun pemanfaatan kekayaan alam tersebut belum maksimal sehingga masih memiliki nilai ekonomis yang rendah. Tim pelaksana kegiatan pengabdian masyarakat dari Universitas Negeri Malang berkesempatan untuk melakukan pelatihan pengolahan selada air untuk meningkatkan nilai ekonomis dari sayuran tersebut. Kegiatan ini bertujuan untuk memperkuat perekonomian kelompok tani melalui inisiatif pengolahan mie selada air sebagai strategi mendorong pengembangan desa wisata di desa Banjarejo kabupaten Malang. Dengan menggunakan pendekatan kualitatif melalui wawancara dan observasi lapangan, kegiatan ini melatih bagaimana kelompok petani di desa mengatur dan mengembangkan usaha pengolahan mie selada airnya, tidak hanya membantu meningkatkan pendapatan pribadi tetapi juga berkontribusi positif terhadap perekonomian Desa Banjarejo. Potensi dampak pengembangan komersial ini untuk meningkatkan daya tarik desa sebagai tujuan wisata juga dieksplorasi dalam kegiatan ini, memberikan pandangan komprehensif tentang potensi pemberdayaan ekonomi berkelanjutan di tingkat lokal. Kata Kunci: selada air, kelompok tani, mie selada air.

This research aims to determine the influence of motivation and communication on work ability and its impact on the performance of Allstay Hotel Semarang employees. The population of this research is all 59 Allstay Hotel Semarang employees. Samples were taken using the census method. Data analysis techniques use regression analysis and path analysis. The test results concluded that (1) there is a positive and significant influence of motivation and communication on work ability, (2) there is a positive and significant influence of motivation and communication on performance, (3) work ability does not mediate the effect of motivation on performance, (4) work ability does not mediate the effect of communication on performance. The suggestions given are (1) leaders should be able to strive to provide better work motivation, (2) leaders should always communicate well with subordinates

The potential for durian culinary tourism in Kembangsari Village, Musuk District, Boyolali Regency is a major concern in developing local tourism. This study assesses tourist experiences and their impact on the local economy. Through SWOT analysis, the main strengths are found in high quality durian, relatively cheap prices offered, and a beautiful atmosphere, namely the durian garden. However, challenges such as the lack of tourism infrastructure and dependence on the durian season need to be overcome so that this tourism can have a significant impact on improving the economy of the surrounding community. Development opportunities include diversifying tourism experiences and strengthening promotions.

Masa remaja merupakan masa periode transisi yang rentan terhadap munculnya masalah kenakalan pada remaja. Memerlukan pemahaman keluarga yang baik serta penanganan yang tepat terhadap remaja, mengingat masa transisi remaja adalah masa yang paling menentukan. Kerjasama dari remaja itu sendiri, orang tua, dan guru untuk mengurangi kenakalan remaja dan remaja dapat mengembangkan dirinya secara optimal Tujuan Pengabdian masyarakat ini  adalah meningkatkan  pemahaman keluarga dalam penanganan kenakalan remaja sebagai upaya keikutsertaan keluarga untuk mengurangi kenakalan remaja.Pengabdian masyarakat ini dilaksanakan dalam bentuk pendidikan keluarga, Sasaran aadalah keluarga (orang tua remaja ) .Metode menggunakan ceramah, tanya jawab, dan demonstrasi dilanjutkan evaluasi, materi terdiri dari : Peran keluarga dan upaya penanganan kenakalan remaja melalui metode Transcultural Nursing Model .Hasil kegiatan pengabdian kepada masyarakat didapatkan orang tua sangat antusias ketika diberikan informasi tentang kenakalan remaja,jumlah yang hadir adalah 25 keluarga remaja , setelah dilakukan tanya jawab (post test )25 (83.3 %) orang tua mampu menjawab pengertian kenakalan remaja, faktor dan dampaknya bagi remaja dengan baik dan  benar. Para orang tua akan menjaga putra putrinya dengan mengingatkan dan memantau langsung pergaulan remaja di masyarakat karea faktor lingkungan sangat besar pengaruhnya bagi kenakalan remaja. Perlu ditingkatkan edukasi dampak kenakalan remaka serta pentingnya keterlibatan langsung orang tua mendampingi remaja dalam pergaulan sehari-hari.

Oligopoly is a form of market structure where there are a few producers or dominate the market for a particular product or service. In an oligopoly, there are a few large companies that control most of the supply of goods or services, thus having the ability to influence prices and control competition. In an oligopoly market, each company will position itself as part of the market game. This certainly needs to be done because the profits they get are very dependent on their competing companies. Every policy taken by one company will greatly influence other companies so that competition will become increasingly fierce in terms of price and quality.

The method used by the author in this study is a qualitative method, this method is used to observe, understand and describe a study about the increase in tariffs for PDAM Tirta Mayang in Jambi city. The drinking water tariff is the cost of drinking water services that must be paid by the customer for each use of drinking water provided by the organizer. In the Regulation of the Minister of Home Affairs Number 23 of 2006 concerning Technical Guidelines and Procedures for Determining Drinking Water Tariffs at Regional Drinking Water Companies (PDAMs). The tariff for the level of basic drinking water needs must be affordable by customers whose purchasing power is equal to or less than the Provincial Minimum Wage. In the event that household expenditures to meet basic drinking water standards do not exceed 4% (four percent) of the income of the customer community, the tariff meets the affordability criteria. Tariffs must be applied fairly. the calculation and determination of drinking water tariffs is based on the principles of affordability and fairness. Quality of service, full cost recovery, efficiency of water use, transparency, accountability and protection of raw water.

In Indonesia, every individual has the right to citizenship status, as regulated in Article 28D Paragraph 4 of the 1945 Constitution which states that "every person has the right to citizenship status." Even though Law Number 12 of 2006 concerning Citizenship of the Republic of Indonesia in principle does not recognize dual citizenship, several legal experts and activists have proposed that Indonesia provide protection for mixed marriage families by implementing the principle of dual citizenship. This article aims to determine the impact of dual citizenship on Indonesian citizens. The research method used is a qualitative approach with library study data analysis techniques. Conceptually, dual citizenship can be interpreted narrowly and broadly. In a narrow sense, dual citizenship refers to the concept of dual citizenship (dual citizenship/nationality) in the status of a person who has two citizenships from two different countries. In a broad sense, dual citizenship is expanded not only to dual citizenship, but also to more than multiple citizenships (plural/multiple citizenship/nationality). In general, dual citizenship can arise due to the application of the principles of citizenship in terms of reciprocal birth (interplay), between the principles of jus sanguinis and jus soli or the naturalization of a citizen of one country to another country.

Masjid merupakan salah satu institusi keagamaan yang memiliki peran penting dalam kehidupan masyarakat. Sebagai lembaga yang menerima donasi dari masyarakat, masjid memiliki tanggung jawab untuk mengelola dana tersebut dengan baik dan transparan. Prosedur pencatatan keuangan masjid pada umumnya dilakukan secara manual dalam buku mutasi kas masjid atau menggunakan pencatatan single method. Salah satu cara untuk memastikan pengelolaan dana masjid yang baik adalah dengan menerapkan prinsip Good Corporate Governance (GCG) pada laporan keuangannya. Penelitian ini menggunakan metode kualitatif, yang dilakukan dengan cara observasi langsung, wawancara dengan pengurus masjid, dan analisis dokumen terkait.Masjid Baitul Hikmah Puri Kemajuan yang terletak di JL. Kemajuan, Desa Mendalo Darat, Kecamatan Jaluko, Kubupaten Muaro Jambi. Masjid ini berdiri pada tahun 1998 - Sekarang atas Prakarsa Alm. Prof. Sarkawi selaku Ketua panitia pembangunan yang waktu itu masih diberi nama Mushalla. Dana yang digunakan untuk membangun masjid ini berasal dari Alm. Prof. Sarkawi yang dihibahkan kepada masyarakat. Pencatatan laporan keuangan tahunan Masjid Baitul Hikmah Puri Kemajuan adalah pencatatan laporan keuangan sederhana, atau masih manual, yaitu hanya mencatat kas masuk dan keluar, dan laporan keuangan lebih terfokus pada laporan arus kas berdasarkan hasil wawancara dengan bendahara masjid. Penerapan Good Corporate Governance (GCG) yang baik memberikan dampak yang signifikan terhadap kualitas pelaporan keuangan masjid. Studi kasus di Masjid Baitul Hikmah Puri Kemajuan menunjukkan bahwa meskipun transparansi pengelolaan keuangan masjid sudah dilakukan dengan cukup baik, laporan keuangannya masih sederhana dan belum sesuai dengan standar PSAK No. 45. Oleh karena itu, penerapan GCG di masjid dapat meningkatkan kualitas laporan keuangan mereka.

Teenagers whose daily lives are altered by excessive gadget use may face a variety of health and social issues as a result of their overindulgence in technology. The purpose of this study is to ascertain how teenage social function development is impacted by gadget use. This study employs descriptive approaches in a qualitative manner. Data were gathered by documenting, interviewing, and observation. Purposive sampling is the method used in this study to select informants. Additionally, this study triangulates its data in order to verify the information derived from the field findings.The study's findings show what adolescents go through in terms of social functions, including developing new, more mature relationships with both male and female peers, achieving male and female social roles, accepting and making use of their physical condition, seeking emotional independence from parents and other adults, achieving guaranteed economic freedom, making career and family-planning decisions, and developing intellectual concepts and skills that are critical for civic competence. Additionally, informants reported negative effects, such as excessive use of gadgets that waste money on everyday necessities and negatively impact teenage behavior.

This research aims to determine the influence and negative impact of using the Tiktok application on junior high school students, especially related to the increase in cases of bullying among teenagers which is contrary to the second principle of Pancasila, as well as preventive steps that can be taken which are in line with the values of the second principle. Pancasila to overcome this problem. The results of this research show that the Tiktok application can influence the behavior and morals of teenagers, especially junior high school students, because they can be influenced by acts of bullying towards friends around them and practice them. Apart from that, this other negative impact is of course contrary to the second principle of Pancasila and it is feared that it could erode their social and cultural values and have a negative impact on their identity and behavior in the future. To minimize these actions, preventive efforts are of course needed to prevent this from happening sustainably.

The COVID-19 pandemic and the imposition of Community Activity Restrictions (PPKM) in Jambi City had a direct impact on street vendors (PKL) at Tugu Keris Park, Jambi City. Therefore, traders must think of the right strategy in order to survive during the COVID-19 pandemic. The trader's strategy is a form of effort made during the face of the pandemic problem This study aims to analyze the impact of the pandemic on the income of street vendors in Taman Tugu Keris, Kota Baru District, Jambi City and to analyze the adaptation strategies applied by street vendors. five in Tugu Keris Park, Kota Baru District, Jambi City in dealing with COVID 19. This research approach uses a qualitative approach based on the philosophy of postpositivism. Data were collected using interviews and field observations. The results showed that there were three impacts of the COVID-19 pandemic by traders; first, the impact of declining income; second, the impact of disrupted economic activities of traders; third, the impact of financial expenditures that are not proportional to income. Meanwhile, the adaptation strategies found in the research on traders include; first is the corporate strategy by not increasing the selling price; both business unit strategies by providing bonuses; the three functional strategies with the use of social media for promotion. This research is expected to become knowledge and input for traders, government, and consumers when facing similar problems in the future.

This article discusses the consequences of the Covid-19 pandemic on financing and third party funds at Bank Syariah Mandiri (BSM). The focus is to highlight the obstacles faced by the Islamic banking industry due to the impact of the pandemic, as well as the need for creative and innovative strategies to accommodate change and maintain continuity. This pandemic has affected the role of sharia banking as an intermediary, especially in terms of providing credit and recovering third party funds. Bank Mandiri Syariah experienced fluctuations in financing and third party funds from January to March 2020, due to a decrease in funding demand and economic uncertainty. To face this challenge, Bank Syariah Mandiri and other sharia banking institutions are adopting operational strategies that involve digitalization and technology. Digitalization is considered a crucial step in providing banking services during the pandemic. The aim of this research is to assess the operational tactics used by sharia banks to fulfill their role as mediators during the pandemic, as well as the impact of the Covid-19 pandemic on financing and third party funds at Bank Syariah Mandiri.  

Religious tourism is one of the tours that is closely related to religion, history, customs, and beliefs of an individual or group. The existence of religious tourism in the midst of society has an economic and social impact on the surrounding community. The purpose of this study is to analyze the social economic impact on local communities with the existence of religious tourism Sapuro Tomb in West Pekalongan City. This research uses field research with a qualitative approach. The main data sources in this study are local communities and pilgrims. The results showed that there are economic and social impacts on local communities. The economic impact is felt by business people who are around Makan Sapuro, who get a large income every day because it is not uncommon for pilgrims to come from outside the city. The existing social impact is in the form of interaction of local people who work together if a religious event is held besides that there is interaction between the surrounding community with pilgrims or visiting worshipers.

Gangguan kandung empedu, hati, dan pankreas eksokrin dapat terjadi sebagai gangguan primer. Fungsi satu organ sering mempengaruhi organ lainnya. Inflamasi atau obstruksi duktus dan perubahan menyebabkan dampak. Mendeskripsikan Penatalaksanaan Nyeri dengan Teknik Mobilisasi Dini ROM ( Range Of Motion ) di RSUD Kardinah Kota Tegal. Jenis rancangan penulisan dalam karya tulis ilmiah ini adalah deskriptif dalam bentuk studi kasus dengan pendekatan asuhan keperawatan yang meliputi pengkajian, diagnosa keperawatan, perencanaan, implementasi, evaluasi. Hasil penelitian dapat disimpulkan penerapan terapi ROM ( Range Of Motion ) terbukti dapat mengatasi masalah diagnosa nyeri akut berhubungan dengan agen pencedera fisiologis, pelaksanaan asuhan keperawatan sendiri dilaksanakan selama 3 hari, dengan kriteria hasil nyeri berkurang.

Penelitian ini bertujuan menganalisis pengaruh dari strategi marketing digital melalui program Shopee Affiliate terhadap minat beli pelajar pada jurusan Sistem Informasi di Institut Teknologi Sepuluh Nopember (ITS). Marketing digital telah menjadi aspek integral dalam era e-commerce yang berkembang pesat, dan program afiliasi Shopee merupakan salah satu metode yang menonjol dalam mencapai audiens target. Minat beli mahasiswa, sebagai variabel kunci, menjadi fokus utama dalam pemahaman perilaku konsumen. Penelitian ini menggunakan metode regresi linear untuk mengukur sejauh mana dampak dari pemasaran digital Shopee Affiliate terhadap minat beli mahasiswa. Hasil penelitian ini menunjukkan bahwa menunjukkan bahwa marketing Shopee Affiliate memiliki pengaruh positif dan signifikan  sebesar 31,7% terhadap minat beli mahasiswa Sistem Informasi ITS. Penambahan nilai dalam marketing Shopee Affiliate akan meningkatkan minat beli secara statistik signifikan, yakni 0,257 satuan.

Marriage is a sacred bond entered into by a man and woman to continue their lives. According to Law No. 1 of 1974, the definition of marriage is a spiritual and physical bond between a man and a woman as husband and wife with the aim of forming a happy and eternal family in accordance with the belief in the Almighty God. A legal marriage is carried out according to the religious law and the state law of both parties. However, it does not rule out the possibility of a mixed marriage where the nationality of both parties is different. In this writing, we discuss a mixed marriage regarding the legal consequences of mixed marriages regulated in Law Number 1 of 1974 concerning marriage and discuss the mechanism for separating assets in mixed marriages according to Denpasar Court decision Number 536/Pdt.P/2015/PN.Dps. Based on this decision, both parties entered into a mixed marriage between Indonesian citizens and US citizens, but the two parties did not make a prenuptial agreement for the separation of their respective assets as a condition for carrying out a mixed marriage. In this case, even though a foreigner is married to an Indonesian citizen and has registered their marriage and lives in Indonesia, they still have limited rights to buy and sell immovable assets

The problem of population density is still problematic for the government because of the unequal distribution of the population and social and economic conditions that have not changed. Then the government created a transmigration program that could be used for socio-economic change and progress that could be felt by the community later. Transmigration is a government policy that exists in Indonesia with the aim of distributing the population evenly in various regions, especially outside Java. The problem in this research is the legal regulations related to the transmigration program and the impact of transmigration on socio-economic progress. The type of research used is descriptive qualitative where the reference sources are based on books and literature studies. After conducting research, researchers came to the conclusion that the problem of population density can be overcome with this transmigration program, then the impact that can be felt from transmigration is one of the community's economy which is now starting to improve.

With the development of increasingly advanced and developing technology, there are currently many online buying and selling sites where many online sellers are combined into one site which can make it easier for consumers to buy the goods they want with the many attractive promotions or services they provide. to consumers. From an economic perspective, as trade in traditional markets and modern markets increases, this can create job opportunities for many people. More people choose to shop at modern markets because they are more efficient. The existence of e-commerce has become a threat to traditional market sellers, one of which is a decrease in interest and fewer visitors to buy their products. In this analysis we use the theory of social change. In this theory of social change there are several theories, one of which we take is the conflict theory discovered by Karl Marx. With the role of conflict, it creates social change and order in society. In this modern era, technology is increasingly advanced and can make all work or transaction activities easier. Many people have experienced a shift in shopping places, those who initially shopped at traditional markets are now moving to modern markets.