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This study employed qualitative methods with primary and secondary data sources. Primary data were obtained through interviews, while secondary data were obtained from important documentation of the Mutiara Welirang Village-Owned Enterprise (BUMDes). Data analysis was conducted using descriptive qualitative methods to obtain a comprehensive picture of the BUMDes' contribution to community welfare. The results of the study indicate that the Mutiara Welirang BUMDes plays an active role in improving the welfare of the Ketapanrame Village community through various services. These services include clean water management, environmental cleanliness management, interest-free loans, stall and kiosk rentals, and tourist attraction management. These various services are considered to have a positive impact on the social and economic conditions of the village community. An Islamic Economics review of the BUMDes' contribution indicates its alignment with Islamic economic principles. The activities carried out are mutually beneficial and align with Islamic values and welfare indicators in the maqashid sharia. This reflects the application of the values of justice, balance, and sustainability in village economic practices. The implications of these findings suggest that the Mutiara Welirang BUMDes can continue to maintain its positive performance and continuously improve the quality of its services. This effort is crucial to ensure the benefits are felt more widely by the community and to further strengthen the role of BUMDes as a driver of village economic development based on Islamic values.

In the accounting discipline, the choice of data collection method is crucial because it directly impacts the validity and reliability of research results. This study aims to compare data collection methods used in qualitative and quantitative approaches and examine their relevance in the context of contemporary accounting studies. Qualitative approaches emphasize in-depth exploration of accounting phenomena, particularly those related to human behavior, perception, and decision-making processes. Common techniques used in this approach include in-depth interviews, participant observation, and case studies, which enable researchers to understand the social and organizational context behind accounting practices. In contrast, quantitative approaches prioritize collecting numerical data that can be analyzed statistically. These methods typically use instruments such as questionnaires, surveys, and experiments to objectively test pre-formulated hypotheses. Results from quantitative approaches often provide broader generalizations, but can lose the nuances of social context gained from qualitative approaches. A comparison of these two methods reveals that each has its own advantages and limitations. Qualitative approaches excel in understanding processes and meanings, while quantitative approaches are strong in producing generalizable data. Therefore, in practice, accounting researchers often adopt a mixed methods approach to gain a more comprehensive understanding. This study concludes that a thorough understanding of the characteristics of both approaches is crucial for researchers to select appropriate data collection strategies. Thus, research can make a significant contribution to the development of accounting theory and practice in a more comprehensive and meaningful way.

This study aims to develop a data security system for the Pancadaya Waste Bank web-based application by implementing a hybrid cryptography algorithm combining AES and RSA. The main problem identified is the vulnerability of manually recorded and unsecured transaction data. The research applied a qualitative approach through interviews with system users and the Environmental Agency, as well as literature reviews on hybrid cryptography algorithms. The system was developed using the Rapid Application Development (RAD) method and implemented using PHP, MySQL, and the OpenSSL library. The results show that the system successfully encrypts transaction data using AES and secures the AES key with RSA, thereby enhancing data security. Testing with GTmetrix indicates excellent application performance. Furthermore, the system can display and decrypt real-time transaction data in receipt form for both deposit and withdrawal processes. This application provides an innovative solution to data management and transaction security issues in digital-based waste bank systems.

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.

This study aims to empirically examine the influence of the Internal Control System (SPI), Regional Financial Accounting System (SAKD), Government Accounting Standards (SAP), and Transparency on the quality of financial statements in the Regional Government of Purbalingga Regency. The problem of the quality of financial statements is still an important issue in regional financial management, because quality financial reports not only function as a form of accountability to the public, but also as a basis for strategic decision-making for local governments. The research method uses a quantitative approach with questionnaire instruments distributed to 61 respondents, consisting of local government officials involved in the process of preparing financial statements and have met the research criteria. Data analysis was carried out using the inner model and outer model approaches, which resulted in an R-square value of 0.743 for the financial report quality variable. This value shows that the independent variables in this study were able to explain 74.3% of the variation in the quality of financial statements, while the rest was influenced by other factors outside the research model. The results of the analysis show that the SAKD and Transparency variables have a significant influence on the quality of local government financial statements. This confirms that a good financial accounting system and transparency in public budget management are the main factors that can improve the reliability, relevance, and accountability of financial statements. On the other hand, the SPI and SAP variables did not have a significant effect, which shows that the implementation of both still needs evaluation and improvement in order to make a real contribution to the quality of financial statements.

This study examines the implementation of the advertising tax policy and its role in supporting Regional Original Income (PAD) in Gresik Regency, and identifies barriers that affect its effectiveness. This research adopted a qualitative descriptive approach with data obtained from field studies involving key government officials and supported by relevant literature and regulatory documents. Data were analyzed using McNabb's (2002) framework, which includes grouping data based on constructs, identifying the basis for interpretation, developing generalizations, testing alternative interpretations, and refining theoretical insights. The results indicate that the implementation of the advertising tax policy in Gresik focuses more on intensification than extensification, as intensification is considered more practical and faces less resistance. The licensing and collection processes for advertising tax are carried out based on the legal framework of Regional Regulation No. 8 of 2023 concerning Regional Taxes and Levies and Regent Regulation No. 79 of 2023, which regulates the rental value of advertising as the basis for taxation. Despite significant revenue potential, significant challenges remain, such as inter-agency coordination issues, inadequate data collection, and technical and non-technical barriers in implementing this policy. Unclear legal sanctions and low public awareness and compliance are also inhibiting factors. Nevertheless, advertising tax revenue has generally reached its target, although certain periods were affected by unfavorable economic conditions. This study concludes that to maximize the contribution of advertising tax to local revenue (PAD), improved inter-agency coordination, strengthened institutional capacity, clarified regulatory sanctions, and enhanced public education and engagement are needed. This is expected to support regional fiscal independence in Gresik Regency.

The use of social media has become an inseparable part of daily life for Indonesian teenagers. Platforms such as Instagram, TikTok, and WhatsApp are widely used for communication, self-expression, entertainment, and information. However, behind these benefits lie significant negative impacts, particularly the rise of juvenile delinquency and digital violence. Phenomena such as cyberbullying, the spread of negative content, hoaxes, hate speech, and online exploitation are increasingly prevalent. Data from GoodStats and the 2024 National Survey on the Life Experiences of Children and Adolescents (SNPHAR) reveal high rates of violence experienced and perpetrated by teenagers in digital spaces. Furthermore, reports from the Indonesian Child Protection Commission (KPAI) show a yearly increase in cases of juvenile misbehavior linked to social media usage. This study employs a descriptive quantitative approach using secondary data from KPAI, GoodStats, and SNPHAR. The objective is to identify various forms of juvenile delinquency triggered by social media use and to explore both existing and potential strategies for prevention. The analysis indicates that low levels of digital literacy among teenagers, weak parental supervision, and the influence of social media algorithms that often amplify extreme content are major contributing factors to deviant behavior. This research emphasizes the importance of collaborative efforts among families, schools, the government, and digital platforms to create a safe and healthy digital environment for teenagers. Comprehensive digital literacy education, character development, stronger child protection regulations on the internet, and increased parental involvement are key strategies that need to be strengthened. Through an integrated approach, it is hoped that the risks of delinquency and digital violence can be minimized, enabling Indonesian youth to grow into a generation that is intelligent, critical, and responsible in their use of social media.

The reciprocal tariff policy has a significant impact on a number of countries, including Indonesia. In this scheme, Indonesian non-oil and gas products are subject to a tariff of 32% when entering the US market. Such a high tariff places Indonesian exporters in a less competitive position compared to other countries that have more favorable trade arrangements with the United States. This condition becomes more complex when viewed in the broader context of the US-EU trade war, which creates uncertainty and turbulence in the global economy. Indonesian exports are affected both directly and indirectly. Indirect impacts can be seen from disruptions to the global supply chain, the slowdown in the world economy, and decreased global demand. As global production networks become increasingly interconnected, any disruption in major economies will ultimately suppress demand for Indonesian export commodities. This means that even if Indonesian products are not directly targeted, the ripple effects of global trade tensions will still hinder Indonesia’s export performance. For instance, reduced consumption in Europe and the US due to rising product prices and inflation will diminish market opportunities for Indonesian goods.On the other hand, direct impacts arise because several Indonesian products have been explicitly subjected to tariffs by the US government. These include textiles and textile products (TPT), electronics and their components, footwear, furniture, and palm oil (crude palm oil/CPO). Such tariffs significantly reduce Indonesia’s competitiveness in the US market, potentially leading to decreased export volumes, lower revenues for domestic industries, and job losses in export-oriented sectors. Furthermore, the policy also makes European products much more expensive in the US market, which worsens the global supply chain, increases logistics costs, triggers inflation, and escalates uncertainty in international trade.

The determination of contentious heirs at the Banda Aceh Syar'iyah Court is a legal procedure carried out when not all heirs are involved in submitting an application for determination of heirs. However, in practice, this application is still rarely submitted and is poorly understood procedurally. This study aims to analyze the Application Procedure for the Determination of Contentious Heirs applied at the Banda Aceh Syar'iyah Court and the obstacles and obstacles faced in the implementation of the Application Procedure for the Determination of Contentious Heirs at the Banda Aceh Syar'iyah Court. This research uses a type of empirical juridical research, which is research that examines law not only as a written norm but also as real behavior in judicial practice. Data were obtained from field research, interviews, and literature. Data analysis uses qualitative methods. The results of the study show that the contentious procedure includes the stages of summoning the respondent, mediation, reading of the application, answers, replicas, duplicates, proof, conclusions, and decisions by the panel of judges, as well as opening up opportunities for legal remedies such as appeals, cassation, and review. The submission of an application for the determination of heirs in a contentious manner is often constrained because the defendant refuses to participate or his whereabouts are unknown, thus hindering the court process and the fulfillment of inheritance rights.

The Child Identity Card (KIA) is an official document issued to children aged 0–17 years as a form of early recognition and protection of legal identity. The issuance of the KIA aims to support orderly population administration, facilitate access to public services, and strengthen child protection in various social, educational, and health aspects. In Bintan Regency, this policy has been implemented since 2017 and was reinforced through Regent Regulation No. 6 of 2022. However, in 2024, the KIA ownership rate only reached 53.48%, the lowest figure in the Riau Islands Province. This figure indicates a serious gap between policy and implementation in the field. In fact, the Bintan Regency Population and Civil Registration Office's Work Plan (Renja) set the KIA ownership target for 2024 at 65%, with the final realization being only 62%. This study aims to examine the factors influencing the low KIA ownership rate. The study used a descriptive qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. Informants consisted of Disdukcapil officials and the community as service recipients. The implementation model used was Merilee S. Grindle's theory, which emphasizes six critical variables in policy success, including resources, communication, and implementer characteristics. The results of the study indicate that despite an increase in demand for KIA due to administrative requirements in education services, BPJS, and social programs, significant obstacles remain. These obstacles include limited outreach, a lack of service infrastructure in coastal and remote areas, and technical constraints such as a suboptimal online system. Therefore, acceleration strategies are needed, such as increasing the intensity of cross-sector outreach, integrating KIA services into integrated health post (Posyandu) and school programs, adding mobile services, and training local human resources.  

This study aims to evaluate the extent to which the Shopee e-commerce platform affects the sales rate of clothes in Pasar 16 Ilir, Palembang, which is known as one of the largest clothing trading centers in South Sumatra. The background of this research departs from the phenomenon of the rapid development of e-commerce in Indonesia, where Shopee dominates the fashion category and is the main choice of consumers in online shopping. The change in consumer behavior from conventional to digital shopping patterns encourages businesses in traditional markets to adjust strategies to remain relevant and competitive in the increasingly dynamic era of digital transformation. This research method uses a combination of quantitative and qualitative approaches. A survey was conducted on 100 sellers and 150 consumers to collect data on shopping habits, perception of promotions, and the impact of using Shopee on clothing sales. In addition, in-depth interviews with several business actors at Pasar 16 Ilir were conducted to gain a more detailed understanding of the adaptation strategies they implemented. Data analysis shows that Shopee's promotional features, such as discounts, cashback, and flash sales, are the dominant factors that increase consumer interest. Hedonistic aspects, including the convenience and pleasure of online shopping, as well as customer reviews, also have a significant influence on purchasing decisions. The results of the study confirm that the integration of Shopee with the traditional market contributes to the increase in the volume and sales value of clothes in Pasar 16 Ilir. The online-to-offline (O2O) synergy model helps merchants reach a wider market and improve their competitiveness. In conclusion, optimizing e-commerce platforms through effective promotion strategies, review management, and customer service is the key for MSME actors in facing competition in the digital era.

In the evolving dynamics of Indonesia's economy, unsecured loans or Kredit Tanpa Agunan (KTA) have rapidly grown as a popular financial solution. The ease of application and fund disbursement makes these products especially attractive to micro-entrepreneurs and lower-middle-income communities. However, behind the convenience lies a serious issue: a high rate of default or breach of contract (wanprestasi). This problem is exacerbated by the low level of legal literacy among the public, leading to a lack of understanding of their rights and obligations in financing agreements. Most individuals are also unaware that there is a faster, simpler, and low-cost legal mechanism available for resolving civil disputes—namely, the Small Claims Court procedure, as regulated by the Supreme Court Regulation (Perma) No. 4 of 2019. This mechanism can be utilized by the general public, especially clients of microfinance institutions and credit cooperatives, to resolve civil conflicts involving claims of up to IDR 500 million without going through complex litigation. To address this issue, this community engagement activity aimed to improve public legal understanding of the Small Claims Procedure through participatory-based training. The training involved 50 participants from microfinance institutions and savings and loan cooperatives. The methods used included legal counseling, mock court simulations, group discussions, and case studies to provide participants with practical knowledge of the procedures and benefits of filing small claims. The results of the activity indicated that 78% of participants reported a better understanding of the Small Claims mechanism after the training, and 65% stated they were more inclined to use it compared to conventional litigation routes. This training had a positive impact on raising legal awareness, potentially reducing default rates, and contributing to the development of a more inclusive, fair, and sustainable financial system.

This Final Project report discusses the visual design process by the author as Director of Photography (DoP) in the creation of a feature video entitled "Bamboo Melody: Reviving a Traditional Symphony." This work aims to highlight the challenges faced in preserving the art of angklung music in the modern era, particularly the low interest of Generation Z in traditional culture. Angklung, which is one of Indonesia's cultural heritages, is experiencing a regeneration crisis, where the successors of this tradition are decreasing. In this context, it is important to convey the meaning and cultural values of angklung to the younger generation in a relevant and engaging way. The method of writing this report uses a descriptive approach that includes three production stages: pre-production, production, and post-production. Each stage is designed systematically and reflectively to ensure that the intended message is well received by the audience. In the pre-production stage, the author designed a visual concept that aligns with the theme and purpose of the work, namely to depict the meaningful philosophy of the angklung sound. In the production stage, shooting techniques were carefully selected to ensure aesthetics and clear communication in each frame. The results of the application of appropriate shooting techniques are proven to be able to present the philosophical value of angklung aesthetically and communicatively. Through powerful visuals, viewers can experience the depth of meaning behind this traditional musical instrument. Furthermore, this work concludes with testimonials from young angklung players and an angklung performance at Saung Angklung Udjo, illustrating concrete efforts to preserve angklung culture. This section emphasizes the importance of youth involvement in cultural regeneration, demonstrating that with a creative approach, the angklung's sound philosophy can be revived and well-received by Generation Z. Therefore, this work not only conveys solutions in the form of discourse but also provides a concrete illustration of cultural preservation through contemporary media that is accessible and understandable to the younger generation.

This final project report aims to explain the application of a three-act structure in writing a feature video script entitled "Bamboo Melody: Reviving a Traditional Symphony." The three-act structure is used as a narrative approach that functions to raise the issue of the fading of the angklung's sound philosophy among Generation Z. Each act plays an important role in building a structured and easily understood storyline for the audience. The first act focuses on the introduction of the angklung's philosophical meaning. In this act, the audience is invited to understand more deeply about the cultural values contained in the angklung, especially through the perspective of angklung craftsmen who have a direct relationship with the creation of this traditional musical instrument. The explanations from the craftsmen provide an overview of how the angklung is not only a musical instrument, but also a symbol of a profound philosophy of life. The second act highlights the crisis of cultural regeneration, which is a major challenge in preserving traditions. In this act, the perspective of cultural experts is introduced to provide an analysis of how the younger generation, especially Generation Z, is increasingly alienated from traditional cultural values, including the angklung. Cultural experts explain various factors that cause the angklung and other cultural values to be less familiar to the younger generation, who are more accustomed to global popular culture. The third act demonstrates concrete efforts to preserve angklung culture through testimonies from young angklung players and performances at Saung Angklung Udjo. Through this performance, the audience sees how the angklung remains relevant and can be revived by involving a younger generation that is adaptable to developments in media and technology. The story's conclusion illustrates that cultural regeneration can be achieved through a creative approach and the active involvement of the younger generation, so that the angklung's sound philosophy becomes more than just a discourse but can also contribute to social harmony relevant to the current context.

Baby massage performed by parents provides benefits that can foster parental self-confidence, improve the growth and development of babies. Lack of knowledge about the importance of implementing baby massage, so parents need to be provided with counseling about the benefits and correct techniques in baby massage. The purpose of this study was to determine the effect of baby massage counseling on the knowledge and attitudes of mothers in massaging babies at the Community Health Center. This study is a quantitative study, with the method used being a pre-experiment with a one-group pre-test and post-test design approach, with a total sample of 40 respondents using total sampling. Data collection techniques with observation sheets and questionnaires. Data were analyzed using the Wilcoxon signed-rank test. The results of this study obtained a value of þ = 0.000 < from α = 0.05 there indicating a significant difference in maternal knowledge before and after counseling, namely, from most of the mothers' knowledge of 70% less, increasing to the knowledge of most of the mothers of 72.5% who have good knowledge. The attitude of mothers before and after counseling was given, namely, the majority of mothers' attitudes 77.5% were negative, increasing to the majority of mothers' attitudes 70% were positive. The conclusion of this study is the influence of infant massage counseling on the knowledge and attitudes of mothers in massaging babies at the Community Health Center. The study is expected to provide benefits for the development of nursing science, provide an overview of the benefits of infant massage and how to massage babies correctly, and for further researchers to conduct infant massage counseling more than twice, so that all respondents who participate in infant massage counseling are not only motivated but skilled in massaging babies.

Giving breast milk (ASI) exclusively during the first six months of a baby's life is very important in supporting the baby's growth and development and body resilience. However, the practice of giving formula milk is still quite high and is a challenge in fulfilling exclusive breastfeeding. This study aims to determine the determining factors for giving formula milk to babies aged 0-6 months in the work environment UPT Primary Health Care Pujon. This research design uses a descriptive analytical approach with a cross-sectional method to identify factors associated with exclusive breastfeeding. The research population was all mothers who had babies with a sample of 52 respondents obtained through total sampling. Data analysis was carried out using the Chi-Square test and logistic regression to determine the most dominant factors. The research results showed that all variables had a p value > 0.05, namely age (p=0.274), education (p=0.156), occupation (p=0.384), parity (p=0.280) and socio-culture (p=0.711), so there was no significant relationship between these variables and exclusive breastfeeding. The logistic regression model was also not significant (p=0.308), indicating that there were no dominant factors influencing the practice of exclusive breastfeeding among respondents. Thus, the low coverage of exclusive breastfeeding in this study may be influenced by other factors outside the variables studied.

Early pregnancy among adolescents remains a significant public health problem and contributes to long-term medical, psychological, and social risks. Low knowledge and preventive attitudes towards reproductive health are among the factors contributing to the high rate of early pregnancy. This study aims to analyze the effect of peer education on adolescent attitudes towards early pregnancy prevention in the Ibu Community Health Center (Puskesmas Ibu) working area of West Halmahera Regency. The study design used a quasi-experimental approach with a pretest–posttest with a control group involving 40 respondents, consisting of 20 respondents in the intervention group and 20 respondents in the control group. The research instrument was an attitude questionnaire with a Likert scale that had undergone validity and reliability testing. Analysis was performed using the Wilcoxon test and the Mann–Whitney U Test at a significance level of 0.05. The results showed a significant increase in attitudes in the intervention group after receiving peer education, while the control group showed no significant change. Comparison of score changes between the two groups also showed a significant difference. These findings indicate that peer education is effective in improving adolescent attitudes towards early pregnancy prevention. This program is recommended as a community-based intervention strategy in primary health care and schools to support adolescent pregnancy prevention efforts.

Diarrhea remains the leading cause of morbidity and mortality among infants in Indonesia, especially in areas with limited access to clean water and sanitation. This community service activity aims to improve mothers' understanding of the signs and symptoms of diarrhea in children, raise mothers' awareness of maintaining their children's hygiene and health to prevent diarrhea, and provide practical training on the initial treatment of diarrhea. The methods used include interactive lectures, group discussions, demonstrations on making oral rehydration solution (ORS), handwashing practice, and distribution of leaflets. The participants consisted of 30 mothers of young children in Bangun Rejo Village, Tanjung Morawa Subdistrict. Evaluation was conducted using pre-test and post-test knowledge assessments. The results of the activity showed a significant increase in mothers' knowledge regarding the prevention and management of diarrhea. Participants were able to identify diarrhea symptoms, practice making ORS, and were more prepared to take their children to healthcare facilities if dehydration signs were present. This activity demonstrated that community-based health education is effective in enhancing mothers' knowledge and preparedness in preventing diarrhea.

This training aims to enhance the skills of students at SMK Pangeran Antasari in using Microsoft Access as a tool for data processing. In today's digital era, mastering database software is a crucial competency, especially for vocational school students who are being prepared to enter the workforce. The training methods included lectures, demonstrations, and hands-on practice using a participatory approach. The materials covered an introduction to databases, table creation, relationships between tables, queries, forms, and basic reporting. The results of the training indicated an improvement in students' understanding and ability to process data using Microsoft Access. Through this program, students are expected to gain practical knowledge in managing data systematically and efficiently, as well as applying it in academic tasks and real-world industry settings.

This service program aims to provide mentoring to students of SMK Negeri 3 Sorong through the utilization of mobile learning technology using the Thunkable application. Thunkable is a drag-and-drop-based platform that allows users to design interactive mobile applications without complex programming. The mentoring program was designed to enhance students’ digital literacy, foster creativity, and strengthen their understanding of subject materials through the development of self-made interactive media. The method employed in this activity involved a participatory approach, including workshops, technical guidance, and learning outcome evaluations. The results showed that students were able to develop simple applications tailored to their learning needs and demonstrated increased motivation and independence in the learning process. Furthermore, students gained hands-on experience in designing and implementing technology in practical contexts. This approach has proven effective in bridging the gap between the school curriculum and the technological skills required in today’s workforce. Therefore, using Thunkable as a mobile learning tool presents an innovative alternative in vocational education and training.