Publication Search

Accounting information is needed for economic decision making obtained from the accounting process. Currently, there are various accounting applications and preparation of digital-based financial statements, but their use is still small. This study uses three approaches to the theory of perception of technology, namely TAM, UTAUT and DOI. This type of research is descriptive qualitative. The research data is primary data collected through questionnaires and interviews. The number of responses was eight MSME business people in Klambir Lima Kebun village. The results revealed that respondents had positive perceptions of the usefulness and benefits of using technology, but negative perceptions for ease of use. MSME business actors in Klambir lima village argue that digital technology-based accounting can only be applied to businesses that are larger than the businesses they are currently running. And it will be easy for those who have an accounting education background. However, business actors are willing to try to use it if it is supported by the surrounding community who also uses it and there is assistance from related parties, government, and academics.

This research aims to analyze and determine the relationship between good public relations management and the formation of positive perceptions in the community. Public relations is very important to pay attention to because public relations plays a strategic role in producing a good impression of government policies and programs as well as informing the public and fostering beneficial relationships between the government and society. This research uses a qualitative research method with a descriptive approach, where the main data is obtained through literature studies carried out on previous studies and journals and then analyzed in depth to draw conclusions. The findings in this research are that there is a close relationship between public relations activities and the formation of positive perceptions in society. Through effective communication, good image management, and mutually beneficial interactions, public relations has the potential to influence public perceptions by providing accurate information, maintaining a good reputation, and building relationships of mutual trust.

This research explores an in-depth understanding of how society responds to insurance policy analysis in non-bank financial institutions through a phenomenological approach. The findings show that limited financial literacy is the main challenge in understanding the complexity of insurance products outside of banking. The influence of personal experience, cultural values, and risk perceptions also shape people's perceptions of the value of insurance. Additionally, variations in participation levels and decision-making patterns were also revealed, weakening the understanding of risk levels. These financial literacy challenges cause chaos and confusion, hindering public participation in insurance products at non-bank financial institutions. Efforts to improve financial literacy and increase understanding of insurance claims are crucial to stimulate optimal community participation. The application of insurance remains relevant in helping people overcome financial problems due to unexpected events, building trust, and creating economic stability in the context of non-bank financial institutions.

This study investigates the public perception of local dialects and their implications for cultural identity. Local dialects serve as vital markers of regional identity and heritage, yet they often face stigma and marginalization in favor of standardized languages. Through a mixed-methods approach, including surveys and in-depth interviews, the research examines how individuals perceive various local dialects in terms of prestige, authenticity, and social value. The findings reveal a nuanced landscape of attitudes, where some respondents express pride in their local dialects as symbols of cultural heritage, while others associate them with negative stereotypes, which impacts their willingness to use these dialects in public settings. The study highlights the complex relationship between language, identity, and social dynamics, suggesting that fostering positive perceptions of local dialects can enhance cultural pride and community cohesion. Additionally, the research discusses the role of education and media in shaping perceptions of local dialects and emphasizes the need for initiatives that promote linguistic diversity. Ultimately, this research underscores the importance of recognizing and valuing linguistic diversity as a crucial component of cultural identity in an increasingly globalized world, advocating for the preservation and celebration of local dialects to strengthen community ties and cultural heritage.

This study looks at service quality. that affects community satisfaction in paying motor vehicle tax at Serang City Samsat. Quality factors include overall, responsiveness, assurance, empathy, and physical evidence. This study's objective is to look into the ways that the public. This This study's goal is to investigate public perceptions regarding caliber of services rendered by Samsat and provide suggestions for improvement. According to various sources, good public services must meet people's needs and provide a satisfying experience, but taxpayers can become dissatisfied with problems such as complicated procedures and long time.  

This study aims to evaluate the quality and function of Green Open Space (RTH) at RPTRA Taman Matoa, Jagakarsa. The background of this paper is the importance of RTH in urban planning as an open interaction space for the community. This research was conducted using normative and empirical research methods to collect data on the physical condition, utilization, and community perceptions of the RTH. This RTH functions as a place for recreation, sports, and social activities for the surrounding community. These findings indicate that good management of RTH can improve the quality of the urban environment and community welfare.

This study aims to analyze the role of social media and explore how it influences the views and understanding of religious knowledge among Muslim youth. Using a qualitative approach, the study provides a detailed exploration of adolescents' perceptions of religious content accessed through social media and its impact on their understanding of Islam. The findings indicate that social media plays a significant role in enhancing religious understanding among youth. The majority of participants access religious content through platforms such as Instagram and TikTok, with most feeling that this content helps them gain a deeper understanding of Islamic teachings. This positive influence includes increased motivation to engage in worship and improve daily behavior in accordance with religious principles. However, participants also noted challenges related to the quality of information, which is often inaccurate or superficial. Nonetheless, social media fosters a strong sense of community through interactions in discussion groups and collaboration in religious learning. The study concludes that while social media has great potential to enrich religious knowledge among youth, it is important for adolescents to select credible sources, and for parents and educators to provide guidance on the wise use of social media.

Community involvement is a critical factor in achieving transparent and accountable village financial management. This study aims to assess the impact of community participation on the accountability of village financial management in Menganti District, Gresik Regency. The research utilized a questionnaire survey method. The findings reveal that most respondents were satisfied with their involvement in village financial decision-making. This involvement positively influences community perceptions of the village government’s performance. The study highlights that community participation enhances public trust in village governance and fosters more transparent and accountable financial management.

The findings highlight the need for faith-based hygiene education and community involvement in hygiene practices to improve physical and spiritual health among Muslims. This study used quantitative methods with data collection instruments in the form of questionnaires. The number of respondents in this study was 31 people from various backgrounds. The selection of this method aims to objectively measure the increase in community participation in environmental cleanliness and its relation to the Islamic understanding that cleanliness is part of faith. This method was chosen to provide a clear picture of respondents' perceptions, appreciation, experiences, and assessments of aspects of environmental cleanliness and religious understanding.  The study found that the majority understood cleanliness as part of faith. These results emphasize the need for faith-based hygiene education and community participation in hygiene practices.  

Religion has a very important role in human life on this earth. Religion functions as a harmonizer of life. In the context of social change, religion directs change for the better. Religious teachings have a great influence in unifying people's perceptions of life. The presence of religion functions as a "social glue", fostering a sense of solidarity, creating peace, social control, bringing society towards safety, changing a person's life into a better life, motivating at work and a set of roles, all of which are in the context of maintaining social stability.

This study aims to analyze community participation in village development in T’eba Village and T’eba Timur Village, Biboki Tanpah Subdistrict, Timor Tengah Utara Regency, and to identify the factors that hinder it. Village development is one of the key elements in improving community welfare. However, low community participation poses a challenge that hampers the achievement of inclusive and sustainable development goals. T’eba Village exhibits a higher level of community participation compared to T’eba Timur Village, yet both face challenges that affect the success of their development. The research methodology employed is empirical juridical with socio-legal and conceptual approaches. Primary data were obtained through interviews, observations, and questionnaires, while secondary data were sourced from official documents and related literature. Data analysis was conducted using qualitative descriptive techniques to interpret the research findings. The results show that community participation in T’eba Village reached 82.61%, whereas in T’eba Timur Village, it was only 30.44%. This disparity is attributed to higher community awareness in T’eba Village and better support from the village government in engaging the community. Factors hindering community participation include educational disparities, a lack of awareness about the importance of village development, economic conditions prioritizing subsistence needs, and community perceptions of the effectiveness of the village government. For example, residents of T’eba Timur Village are less involved because they feel that development programs do not directly benefit their livelihoods, particularly in agriculture, which is their primary occupation. This study recommends enhancing community involvement through education, economic empowerment, and strengthening the capacity of village governments to create inclusive and transparent participatory mechanisms. Moreover, it emphasizes the need for coordination between the community and village governments to formulate development policies that are more responsive to local needs. With this approach, village development can become more relevant, sustainable, and impactful for the community.

The rapid development of science and technology has driven increasingly intense global competition, demanding educational institutions to play an active role in developing human resources (HR). Higher education serves as a platform to enhance students' competitiveness, not only through academic education but also through student organizations such as the Student Executive Board (BEM). This organization provides opportunities for students to develop social skills, leadership, and other soft skills that are highly essential in the professional world. STMIK Widuri, as one of the higher education institutions in Indonesia, integrates academic education with students' personal development through organizations like BEM. This study aims to evaluate the level of satisfaction among the academic community regarding activities organized by the BEM of STMIK Widuri during the 2023–2025 period using the Service Quality (SERVQUAL) approach. This method measures service quality based on five key dimensions: reliability, responsiveness, assurance, empathy, and tangible aspects. Data were collected through interviews, observations, questionnaires, and literature reviews, with a total of 51 respondents comprising students, lecturers, and staff. The results of the study indicate that all data are valid and reliable based on the Cronbach Alpha test, with values exceeding 0.6. Analysis using SPSS software shows a gap between respondents' perceptions and expectations of the services provided by BEM. These findings are expected to provide insights for the BEM of STMIK Widuri to improve service quality and design programs that better align with the needs of the academic community. Thus, BEM's role as a facilitator of student potential development can be further optimized, supporting the achievement of STMIK Widuri's vision as a globally competitive educational institution.

Gender equality education has emerged as a key focus in raising knowledge of children’s rights from a young age. This article describes how the Center for Child Protection and Studies (PKPA) uses community, parent, and child involvement in educational programs to promote gender equality. The primary goal, particularly in Indonesia, is to establish a welcoming, equitable, and gender-neutral atmosphere. By using a participative, local wisdom-based approach, this program was able to change community perceptions, overcome gender stereotypes, and raise children’s understanding of their rights. In addition to raising awareness of gender equality issues among the younger generation, this outreach hopes to spark larger social change. With the cooperation of many stakeholders, the PKPA program has developed into a viable model for building an inclusive and equitable society.

The institution of marriage in Indonesia has long been considered a social and moral milestone. However, in the digital era, shifting gender roles and the rise of social media have significantly transformed how young women perceive marriage. This study aims to explore the perceptions of early adult women (aged 18–25) toward the #MarriageIsScary narrative on TikTok, focusing on content from the account @bobahagia19. The research employs a qualitative descriptive approach using interviews, observations, and content analysis of selected TikTok videos. The findings reveal that the #MarriageIsScary trend represents a collective expression of emotional anxiety, self-awareness, and social critique of traditional marriage norms. Participants perceived marriage as an uncertain institution, often associated with emotional instability, betrayal, and loss of autonomy. Yet, the same discourse also fostered empowerment and solidarity among women, forming what scholars describe as digital sisterhood. The discussion integrates sociological and media theories (Giddens, 1992; Papacharissi, 2015; Banet-Weiser, 2018) to illustrate how digital narratives both reflect and reshape cultural meanings of marriage in contemporary Indonesia. Overall, the study concludes that TikTok functions as a participatory space where young women redefine marital expectations through shared emotions, storytelling, and online community engagement.

The increasing incidence of leprosy in the community causes individuals with leprosy to experience psychological stress. This pressure can come from the individual's internal perceptions such as feeling insecure, feeling embarrassed, and feeling afraid of being shunned. Apart from that, the psychological pressure experienced by individuals can originate from external factors such as discrimination from society, labeling, and isolation in social life. The method used in preparing this article is the PRISMA method with database searches including Google Scholar, Digital Reference Garba, and Science Direct. There are 15 articles selected based on the criteria, namely published in 2018-2023, can be accessed in full text, articles in Indonesian and English, and are qualitative research using the keywords stigma, leprosy sufferers, and community. The articles analyzed were selected according to criteria with results showing that the stigma experienced by leprosy sufferers in the community consisting of self-stigma and public stigma. These two stigmas cause psychological problems in leprosy sufferers.

The mosque facade is an important element in architectural art that influences visitors' perceptions and experiences. This study focuses on the An-Nur Mosque in Magelang, Central Java, which showcases the integration of traditional Javanese and Islamic architectural elements. The research method used is library research, collecting data from various literature sources, including books, journals, and relevant articles. The results show that the mosque's facade design combines the traditional Javanese joglo roof with domes and minarets, as well as elaborate carvings, creating a unique aesthetic. The use of local materials such as teak wood and andesite stone emphasizes local wisdom, while geometric ornaments and Arabic calligraphy enrich the spiritual meaning. Therefore, the An-Nur Mosque not only serves as a place of worship but also as a symbol of cultural and religious identity for the local community, creating harmony between local culture and Islamic values.

Purchase Decision is a decision to buy a product or brand you like, but two factors can arise between purchase intention and purchase decision. This research aims to determine the influence of online customer reviews, influencer endorsements and price perceptions on purchasing decisions. The type of research used in this research is quantitative research. In determining the research sample, the Slovin formula was used, where the number of samples obtained was 100 samples. Data was collected using a questionnaire that had been tested for validity and reliability and processed using SPPSS 26. Based on the partial test, the Online Customer Review variable had a positive and significant effect on the decision to purchase Eiger products in the Indonesian North Sumatra Climber Community. A value of t-count of 8.139 > 1.66 t-table was obtained, then the Endorsement Influencer variable had a positive and significant influence on Purchasing Decisions, a value of t-count of 2.169 > 1.66 t-table was obtained, and the Price Perception variable had a positive and significant influence on Purchase Decisions with a t-count value of 3.885 > 1.66 t-table . Simultaneous test results show that the online customer review (X1), influencer endorsement (X2) and price perception variables (X3) together have a positive and significant effect on the decision to purchase Eiger products in the Indonesian North Sumatra climbing community.

As time progresses, language has become one of the diplomatic tools used in the international arena. In South Korea, interest in the Indonesian language has been growing, as evidenced by the increasing number of students showing interest in learning it each year. The author identifies an urgency to monitor the perceptions formed when foreign nationals learn Indonesian—in this context, South Korean society. This research seeks to elaborate on the cultural perceptions that emerge with the presence of the Indonesian language in South Korea. The aim of this study is to understand how the construction of cultural perceptions takes shape in the minds of South Koreans when they learn Indonesian. A descriptive qualitative research method was used, with data collection techniques in the form of interviews. The findings of this study indicate a shift in cultural perceptions of Indonesia, with Indonesian language learning fostering curiosity about Indonesian culture. Ultimately, this indirectly plays a role in promoting Indonesian culture. This shift is evident both in the mindset and in social interactions within the student community learning Indonesian.

Stunting is a chronic nutritional problem that has a serious impact on child development. This study aims to gain a deep understanding of the perceptions, knowledge, and practices of the community in Timbang Lawan Village regarding nutritional intake and stunting prevention. Through a qualitative approach using participatory observation and in-depth interviews, this study reveals the factors influencing feeding practices for toddlers, the challenges faced, and effective strategies to improve nutritional intake. The results show that low knowledge about nutrition, limited access to nutritious food, and socio-cultural factors are the main challenges in stunting prevention efforts.

Corruption is a major issue hindering the development of society and the economy in Indonesia. This study discusses the key steps in preventing corruption by emphasizing the importance of building integrity and transparency within the community. Through interviews with various individuals, insights were gained regarding public perceptions of corruption and the measures that can be taken to mitigate it. The findings indicate that education, the instillation of honesty values, and active community participation are crucial in creating an environment free from corruption. This research aims to contribute to the efforts in combating corruption in Indonesia.