Publication Search

This research aims to investigate the interplay between financial distress, tax justice, sustainable and ethical leadership, and their impact on tax compliance. The study employs a theoretical framework integrating principles of financial management, justice theory, and leadership ethics. A purposive sampling technique will be utilized to select participants from diverse organizational backgrounds, including corporations and non-profit entities. Data will be collected through in-depth interviews and thematic analysis will be employed to analyze the qualitative data. Preliminary findings suggest that financial distress exacerbates tax compliance challenges, while ethical leadership and a fair tax system positively influence compliance behavior. The study contributes to understanding the complex dynamics shaping tax compliance and provides insights for policymakers and organizational leaders to enhance compliance practices.

The purpose of this study is to find out how interpersonal communication strategies of teachers and students in learning activities in PAUD TK Dharma Wanita Persatuan Baturube, North Bungku District, North Morowali Regency. The research method used is qualitative research with a descriptive abbreviation which aims to provide an overview of the extent of teacher and student interpersonal communication strategies in learning activities in PAUD TK Dharma Wanita Persatuan Baturube District. North Bungku, North Morowali Regency. The data analysis technique used is triangulation which consists of data reduction, data presentation, and conclusion drawing. The results showed that the interpersonal communication strategies used in PAUD Dharma Wanita Persatuan Baturube, among others, were a. Approach b. Storytelling, c. Play, d. Questions and Answers, e. and Lectures. Thus, interpersonal communication strategies between teachers and students in providing educational materials in teaching and learning activities at PAUD Dharma Wanita Persatuan Baturube are considered effective when communication planning is carried out according to obligations in accordance with the regulatory system adopted by PAUD Dharma Wanita Persatuan Baturube and reaches an understanding for the realization of common goals and goals..

Today's technological developments require the world of education to immigrate by adjusting developments. Technology is an important part of the learning process, including for Islamic Religious Education teachers. This type of research is qualitative, with a descriptive approach. Data collection techniques through interviews, observation and documentation. The data analysis technique is by carrying out data reduction, presenting data and ending with data verification. The results obtained that training activities on the use of information communication technology for PAI teachers have been carried out at SD Negeri Sugiraya. This information and communication technology has become an important need in the PAI learning process. Teachers are given the opportunity to learn to develop information and communication technology skills that are beneficial in their learning process and in their daily lives as well as learning programs in educational institutions need to implement information system-based learning. Integrating information and communication technology into learning, among others, to improve teacher competence in teaching and improve the quality of learner learning. Innovative information and communication technology can improve what is being done now, as well as what we have not yet started using information and communication technology.

Under Law No. 32 of 2004, a village is a unit of legal community with territorial boundaries that has the power to regulate and manage the interests of the local community in accordance with local origins and customs recognized and respected by the government system. Indonesia. This study was conducted to collect sufficient information on innovation strategies for underdeveloped village development in the era of industrial revolution 4.0. The method used in this study is a literature study that reviewed related journals to answer how innovative strategies for rural development are lagging behind in the era of Industrial Revolution 4.0. The results of this study suggest that the strategy for the development of vulnerable villages should be carried out in stages, calculations are required, and the assistance of all parties is required. All problems in each field must be developed in line with the changes in the era of Industrial Revolution 4.0. In addition to implementing innovation strategies, communities must balance this with computerization or digitization

This research explores the role of nanotechnology in enhancing energy storage systems for renewable energy applications. The study aims to evaluate the potential of nanomaterials, including carbon nanotubes, graphene, and fullerenes, in improving the performance of energy storage devices, specifically batteries, by focusing on their ability to enhance energy conversion efficiency, storage capacity, and battery lifespan. A case study was conducted using a prototype battery incorporating these nanomaterials, connected to a photovoltaic system to simulate real-world energy production conditions. The methodology included testing key parameters, such as energy conversion efficiency, charging time, and battery degradation through multiple charge-discharge cycles. The findings showed a significant improvement in energy conversion efficiency, with the nanomaterial-based batteries outperforming conventional batteries by up to 20%. Additionally, the nanomaterial-based batteries demonstrated an increased storage capacity and longer cycle life, maintaining performance after hundreds of charge-discharge cycles. Nanomaterials contributed to these improvements by enhancing electrical conductivity, reducing internal resistance, and preventing degradation that typically occurs in conventional batteries during prolonged use. Furthermore, nanostructured coatings on the electrodes were found to improve light trapping and anti-reflection capabilities, which directly contributed to the higher efficiency of the battery. This research highlights the transformative potential of nanotechnology in energy storage systems, offering a promising solution to the intermittency challenges of renewable energy sources such as solar and wind. The study also suggests that further research is needed to explore other nanomaterials, scale up the technology for industrial applications, and integrate smart energy management systems to optimize energy storage in renewable energy systems.

Rare diseases present a significant challenge in diagnosis due to their low prevalence and the limited awareness among healthcare professionals. The emergence of genomic technologies, particularly Next-Generation Sequencing (NGS), has revolutionized the diagnosis of rare diseases by enabling the identification of genetic variations associated with these conditions. This technology offers improved accuracy and speed compared to traditional clinical diagnostic methods, which are often time-consuming and insufficient for rare genetic conditions. This study explores the application of genomic technology in identifying rare diseases in Indonesia, highlighting its effectiveness, accuracy, and the challenges involved in its implementation. The research employed genomic testing techniques, including whole-genome sequencing (WGS), to identify genetic mutations associated with rare diseases in patients. The findings of the study demonstrate that genomic technology significantly reduces the time required for diagnosis, providing a more comprehensive understanding of the genetic conditions. Diseases such as Diphyllobothriasis and Sparganosis, which are rarely diagnosed through traditional clinical methods, were successfully identified using genomic technologies. However, challenges persist in the implementation of genomic technology in Indonesia, including limited infrastructure, high costs, and a lack of specialized training for healthcare professionals. Despite these barriers, the findings underscore the potential of genomic technologies to improve the diagnosis and management of rare diseases in Indonesia. The study concludes by recommending further investments in infrastructure, the training of healthcare professionals, and the development of supportive policies to facilitate the widespread adoption of genomic technologies in the healthcare system, particularly for the diagnosis of rare diseases.

An adequate and modern curriculum system is needed to support quality education. So that the learning process can form and develop students to be skilled and have good character education. This research was conducted because it has the aim of knowing comprehensively about the implementation of the 2013 curriculum at SMAN 1 Kota Serang. In implementing the 2013 curriculum, it is hoped that students will be more enthusiastic about learning so that the process carried out can run optimally. SMAN 1 Serang City Can become a superior school that can produce outstanding students who are ready to be competitive in the national or international arena. By applying the 2013 curriculum appropriately, it can build a conducive learning environment and can add to students' understanding when studying in class. The process of implementing a good and clear curriculum requires formulating goals, organizing learning experiences, organizing materials, needs, and developing evaluation tools. Thus, it will be easier to implement the curriculum at SMAN 1 Serang City to become a quality superior school to help students who will later enter college get good grades. Because if seen from the truth, the 2013 curriculum has a very significant role because it can help students learn to ask questions during learning related to the learning conveyed by the teacher, have objective reasoning power, make observations, and be able to present the results of their learning to the teacher by good for good results.

Language is the primary tool humans use to convey thoughts and messages, both verbally and in writing. According to experts, language is a system of sound symbols used for communication and interaction, consisting of phonology, lexicon, and grammar. Phonology studies the sounds of language and is a crucial aspect of linguistics, divided into phonetics and phonemics. Language plays an important role in daily life, not only as a communication tool but also as a reflection of individual or group identity. Language preserves cultural heritage and strengthens social relationships within a community. Proper use of language facilitates communication and influences the understanding of the interlocutor. The development of globalization makes language a means of cross-cultural connection, aiding in collaboration and participation between countries. However, every language faces challenges in pronunciation, word formation, writing, and sentence usage. Phonological disorders, such as in individuals with cleft lip and stuttering, affect speaking ability and language comprehension. A cleft lip causes difficulties in producing certain consonants, while stuttering causes disruptions in speech flow. Phonological error analysis helps to understand the patterns of sound production errors and design interventions to improve speaking abilities. This research is essential for identifying phonological disorders and developing effective therapy methods. The study titled "Phonological Disorders in Mustofa in the Wkwk Project Podcast by Genflik" aims to gain a deeper understanding of phonological disorders in individuals with cleft lip and stuttering, and to find solutions to improve their communication abilities.    

Large organisations have many different interests, so there is often a lack of understanding of tasks and missions. This study identified several issues, including the impact of current elder performance in GPP Sukadono Helvetia, the condition of elder support that does not meet performance standards, the influence of management on performance, and the impact of elder workload on performance became the main focus of this study. This research is descriptive-inferential, where there are functional relationships. If leadership (X) is systematically related to employee performance (Y), then future phenomena are likely to be predicted and the results may propose new or additional hypotheses that can be tested. This study wants to reveal that there is a significant contribution between leadership effectiveness (X) and employee performance (Y), to the empirical contribution of 27.3%. This shows that leadership plays an important role in overcoming all challenges in the organisation. Elder leadership plays an important role of 27.3% in the performance of GPP Sukadono Helvetia. Then, this study also found that the role of management in this area has not been optimal, resulting in ineffectiveness in achieving the desired performance, especially in promoting learning and improving congregational performance. This study suggests that the role of management in the future should be more aligned with the management and effectiveness of GPP Sukadono Helvetia. This will ensure that the work of GPP Sukadono Helvetia elders is not only focussed on programme activities but also that the programme contributes to the overall success of the organisation.      

This research examines the economic thought of Ibn Taymiyyah, a prominent scholar from the 13th to early 14th century, focusing on his concepts of market mechanisms, just price, and the role of government in the economy. Using a qualitative method with a historical approach, this study analyzes Ibn Taymiyyah's works and related secondary literature. The results show that Ibn Taymiyyah had a deep understanding of market functions and price determination through the interaction of supply and demand. He viewed the market as a natural system to meet human needs but also recognized the necessity of government intervention in certain situations to ensure justice and social welfare. Ibn Taymiyyah also emphasized the importance of business ethics and fair competition while opposing monopolistic practices and hoarding of goods. Ibn Taymiyyah's economic thoughts are relevant not only in the historical context but also in providing moral and ethical guidance for contemporary economic practices.

This Community Service Activity aims to provide training for the development of independent curriculum teaching modules to improve HOTS thingking skills teachers because there still many challenges for teachers, especially for elementary school teachers related to the independent curriculum. The method applied: (1) counseling, the techniques used in this counseling are lectures, questions and answers, and discussing training materials for the preparation the module, (2) training, the techniques used in the training are observing the model, guiding, and accompanying the teacher when practicing compiling the module according to the assigned task, (3) demonstration, the techniques used in the demonstration are presentation, simulation, and reflecting on training activities. The result of the activity are the increased professionalism of teachers in preparing learning tools and understanding of the independent curriculum learning system reflected through the achievement of counseling activities and assistance in the preparation of teaching modules.

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence profitability, namely the Effect of Cash Turnover, Inventory Turnover and Accounts Receivable Turnover, a literature study on Accounting Information Systems. The purpose of writing this article is to build a hypothesis on the influence between variables to be used in further research. The results of this literature review article are: 1) The effect of cash turnover on profitability; 2) Inventory Turnover affects profitability and 3) Accounts Receivable Turnover affects Profitability.    

Previous research or relevant research is very important in a research or scientific article. Previous research or relevant research serves to strengthen the theory and phenomena of the relationship or influence between variables. This article reviews the factors that influence micro business performance, namely the use of BPUM funds, the use of accounting software and human capital, a literature study on accounting information systems. The purpose of this paper is to produce a hypothesis about the influence between variables that can be used in further research. The results of this literature review article are 1) The use of BPUM funds affects the performance of micro businesses; 2) the use of accounting software affects the performance of micro businesses; and 3) human capital affects the performance of micro businesses.    

This article was created to research one of the business ideas to be developed, namely Glowish Products which is a social-based business idea made from recycled materials derived from fruit peels. This research focuses on a business idea that is made into a project aimed at achieving the goals desired by the business. The project that is carried out is carefully planned until it forms the deliverables expected by the business. The research method used is descriptive method. The results of the analysis obtained consist of project integration, scope, time, and quality of the business being run. This article also uses the critical path method for scheduling the project to be carried out with the need for a good controlling system.

Libraries play an important role in determining how the academic climate in schools is formed. To maximize scientific activities, the library is organized as a hierarchical system with many purposes and functions. The main reason why the goals and functions of libraries cannot be implemented effectively is because most of the school libraries in Indonesia currently do not meet the demands, both in terms of convenience and selection of library materials. Therefore, steps must be taken to restore proper library operations. The impact of better library services on the reading interest of SMP Kartini Taman students was one of the topics raised. This project is just one of many that Kampus Merdeka is undertaking as part of the Teaching Campus initiative. The service period in 2023 lasts from February 20 to June 16. Serving at the Junior High School which is located on Jl. Ki Suryo Jati Utara, Kedungturi Village, Taman District, Sidoarjo Regency, is the responsibility of our team. Through the implementation of school library management reform initiatives, this program seeks to restore the function of the school library in accordance with its vision and mission. The planning stage (Planning), the organizing stage (Organizing), the implementation stage (Actuating), and the control stage are the first steps in improving the administrative services of the implemented school library. Collecting data in this service is carried out using a qualitative descriptive methodology which includes interviews, observations, and documentation studies. Based on the initiatives made and the findings, the children's enthusiasm for reading in class increased. Thus, efforts to improve library services are ensured to be successful and right on target.

Illegal fishing still occurs in Indonesian waters, although various efforts have been made to deal with it. This illegal activity is not only a problem for Indonesia, but also a cross-country problem because the actors and activities are cross-country, and because of that, the handling of this problem must be carried out cross-country, especially through bilateral cooperation. This study aims to determine the Indonesian Government's Efforts to Handle Illegal Fishing on the Border of Indonesia and the Philippines. The lack of a defense and security system in Indonesian waters has led to the emergence of threats such as illegal exploitation and exploration of fishery products that are not reported and are not in accordance with predetermined rules carried out by foreign parties. This act of fishing activity is commonly referred to as Illegal. This research uses a descriptive-analytic research method.With data collection techniques through interviews, observation and documentation. The results of the research show that cooperation between Indonesia and the Philippines can run well if the Philippines itself is quick in responding to ideas and agreements that have been mutually agreed upon, the slow response from the Philippines itself makes the second agreement slow to process, therefore the strategy that can be carried out by Indonesia in encouraging a quick response from the Philippines itself is by discussing every collaboration that is ongoing or has expired intensively and continuously. Bilateral talks can accelerate cooperation between the two countries in a better and more advanced direction.    

This research is aimed at obtaining empirical data regarding the subject teacher's perspective on the guidance and counseling teacher's professional profile in relation to the guidance of counseling ethics. The data collection was carried out by reviewing the literature using the Systematic Literature Review (SLR) through the PRISMA rules systematically. The conclusions of this study indicate that the perspective of subject teachers (subjects) regarding the profile of the counseling teacher profession from the affective and cognitive aspects has a positive response of 70%, and the conative aspect has a positive response of 66%. Judging from the BK ethical principles, the BK teacher has complied with several of them: respecting students' decisions, notifying the boundaries of the relationship between himself and students, not discriminatory, not imposing values, not divulging students' secrets, and not establishing a double relationship. However, this does not rule out the fact that there are still many guidance and counseling teachers in the field who violate the guidance and counseling code of ethics, such as not having a professional license recognized by ABKIN, not having a graduate of the Counselor Professional Education or guidance and counseling bachelor degree, and not having the insight and compatible skills in the field of guidance and counseling.

Hospital Management Information System is a computer system that processes and integrates all health service business process flows in the form of coordination networks, reporting and administrative procedures to obtain information quickly, precisely and accurately. The hospital computer-based Management Information System is a very important supporting tool, and is a means to support hospital operational management. The application of SIMRS should be able to improve the quality of service in hospitals. The research method used is Literature Review to conclude how SIMRS is generally implemented.

Chronic energy shortage in pregnant women can have a number of consequences significant negative impacts on the health and development of the mother and the fetus. The study aims to analyze the impact of chronic energy deficiency on pregnant women based on an overview of the existing literature. The study involved analysis and synthesis of a variety of reliable sources that included scientific research and related health reports. Results of literature reviews suggest that chronic energy deficiency in pregnant women can lead to a variety of health problems. Pregnant women who experience chronic energy shortages have a higher risk of experiencing persistent fatigue, unwanted weight loss, and a decrease in physical strength. In addition, chronic energy shortages can also cause problems on the mother’s immune system, increase the risk of infection, and affect the body’s ability to recover after childbirth. To raise awareness about the dangers of chronic energy shortages on pregnant women, further research is needed to understand the underlying mechanisms and the effectiveness of appropriate interventions. Thus, this information can be used to improve prenatal care and provide the necessary support for pregnant women to ensure optimal health and development for the mother and fetus.

With the increasing use of information technology in various fields, including e-commerce, ensuring user data and privacy protection is crucial for companies like Tokopedia, one of the largest e-commerce companies in Indonesia. This research aims to identify Tokopedia's security management system and its challenges in protecting user data and privacy. The study utilizes a literature review methodology, analyzing various documents, books, and journals related to Tokopedia's security management system. The research objectives are to understand the system's effectiveness, challenges, and Tokopedia's efforts to improve data and privacy protection. Tokopedia has prioritized information security since its establishment, implementing tight security measures, and continuously improving them. Tokopedia Shield, a security feature introduced in 2015, has significantly reduced fraud risk in the platform. Additionally, the company has taken several steps to secure user data, such as data encryption, access restriction, and password quality enhancement. Tokopedia continuously develops its security system, incorporating the latest technologies such as Artificial Intelligence (AI) and Big Data Analytics to detect potential threats early and improve the security system's responsiveness.