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Wanda Dea Khairani; Aprita Ravenna Ginting; Cindy Aulia Rusli; Riska Harianingsih; Choms Gary Ganda Tua Sibarani

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study evaluates the management audit of the procurement of goods and services for the 4G Base Transceiver Station (BTS) project managed by BAKTI Kominfo, with a primary focus on compliance with applicable regulations, the effectiveness of internal controls, and deviations at various stages of procurement. A qualitative approach was used, with analysis of documents, official news, and investigative audit findings from BPKP. The results indicate that the project procurement did not comply with Presidential Regulation No. 16 of 2018 and BAKTI Director Regulation No. 7 of 2020, with findings including tender manipulation, weak contract verification, and low levels of transparency. The planning process was also unsupported by adequate feasibility studies, while weak internal oversight exacerbated tender rigging and fund disbursements without proper verification. This study emphasizes the need for improvements in internal oversight, strengthening control mechanisms, and the implementation of e-procurement systems to enhance transparency and accountability in public procurement.

Misbahuddin Misbahuddin; Andi Rahmat Nizar Hidayat

Jurnal Media Administrasi 2026 Universitas 17 Agustus 1945 Semarang, Indonesia

Public service is a key indicator in evaluating local government performance; however, various service issues continue to generate increasing public complaints. This study aims to analyze trends in public complaints, identify the most frequently reported institutions, and examine the types of maladministration and the status of complaint resolution through the Ombudsman of the Republic of Indonesia in South Sulawesi Province during 2023–2025. This study offers novelty by providing an integrated analysis of complaint trends, distribution of reported institutions, types of maladministration, and resolution outcomes based on Ombudsman data at the regional level. This research employs a qualitative approach using document analysis, with public complaint reports as the unit of analysis. Data were analyzed through data reduction, data display, and conclusion drawing. The results indicate that local governments are the most frequently reported institutions (55.1%), with dominant maladministration types including procedural deviations and prolonged delays. Several complaints were proven to involve maladministration and were resolved through the Ombudsman’s supervisory mechanism. These findings highlight that public complaints serve as an important instrument in enhancing accountability and transparency in public service delivery. Therefore, local governments need to strengthen service standards, improve the capacity of public officials, and develop more effective complaint management systems.

Azaria Nabila; Susi Sarumpaet

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effect of Environmental, Social, and Governance (ESG) ratings on firm performance and the moderating role of ESG rating disagreement within the Indonesian capital market. Using a panel dataset of 63 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures firm performance with Tobin’s Q, ESG ratings from Refinitiv Eikon, and ESG rating disagreement as the standard deviation between Refinitiv and Bloomberg scores. The empirical results indicate that ESG ratings do not have a statis-tically significant effect on firm performance, and ESG rating disagreement does not significantly moderate this relationship. These findings suggest that ESG-related information has not yet been fully internalized into firm valuation in Indonesia, with current ESG practices perceived as largely symbolic rather than substantively integrated into corporate strategy. The study concludes that both ESG ratings and rating disagreement fail to serve as effective mechanisms for enhancing firm performance in the Indonesian context, reflecting the early-stage development and compliance-driven nature of ESG adoption in emerging markets.

Mukhlis Mukhlis; Saidah Yustika; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Early detection of growth and development is a crucial step in identifying potential developmental delays in early childhood. This activity aimed to increase parents' and teachers' knowledge of child developmental stages and to conduct developmental screening using the Pre-Screening Development Questionnaire (KPSP) for students of Kindergarten X Panyabungan. The methods used included education through lectures and discussions, followed by KPSP screening on 20 children with an average age of five. The assessment covered gross motor skills, fine motor skills, language, and social independence. The screening results showed that all children (100%) were in the "age-appropriate" category, with no "questionable" or "deviation" categories found. 85% of participants stated that this activity was beneficial and increased their knowledge of child development. This activity demonstrated that the KPSP is an effective early detection tool in the school environment and can strengthen collaboration between teachers and parents. It is recommended that schools conduct regular developmental monitoring and provide ongoing stimulation to support optimal child development.

Mukhlis Mukhlis; Saidah Yustika; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Early detection of growth and development is a crucial step in identifying potential developmental delays in early childhood. This activity aimed to increase parents' and teachers' knowledge of child developmental stages and to conduct developmental screening using the Pre-Screening Development Questionnaire (KPSP) for students of Kindergarten X Panyabungan. The methods used included education through lectures and discussions, followed by KPSP screening on 20 children with an average age of five. The assessment covered gross motor skills, fine motor skills, language, and social independence. The screening results showed that all children (100%) were in the "age-appropriate" category, with no "questionable" or "deviation" categories found. 85% of participants stated that this activity was beneficial and increased their knowledge of child development. This activity demonstrated that the KPSP is an effective early detection tool in the school environment and can strengthen collaboration between teachers and parents. It is recommended that schools conduct regular developmental monitoring and provide ongoing stimulation to support optimal child development.

Cici Widowati; Kasih Purwantini

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

Mental health has become a major global issue, particularly after the COVID-19 pandemic, which significantly increased the prevalence of psychological disorders. Early detection of stress and other mental health problems remains a major challenge, as traditional methods are generally subjective and unable to provide real-time results. This study aims to design and test a wearable sensor based on Heart Rate Variability (HRV) as a physiological indicator for detecting stress levels. The research employed an experimental approach through the development of a wearable sensor prototype equipped with a stress detection algorithm based on HRV analysis, including both time-domain and frequency-domain parameters. The prototype was tested on 100 respondents with varying stress levels under controlled conditions. Instruments used in this study included the HRV sensor prototype, psychological questionnaires, and standard validation devices. Data were analyzed by comparing the sensor detection results with respondents’ psychological data and calculating prediction accuracy. The findings showed that the wearable sensor was able to predict stress conditions with an accuracy rate of 80%. The distribution of sensor detection results was generally consistent with psychological data, especially in the low-stress category, although slight deviations were observed in moderate and high-stress categories. These results demonstrate that an HRV-based wearable sensor can serve as a practical and non-invasive tool to monitor mental conditions in real time. The implications of this research highlight the potential of wearable technology as an innovative solution for mental health monitoring, both for individual use and as support for healthcare systems. Therefore, this study contributes to the development of adaptive and responsive health technologies in addressing global mental health challenges.

Candra Oftriyana; Ropita Ropita; Syahrul Ramadhan; Elfia Sukma; Norliza Jamaluddin

This study discusses the phenomenon of language interference on the Instagram account of public figure Cinta Laura Kiehl. Language interference is a language phenomenon characterized by the entry of elements from one language into another language commonly used by bilingual or multilingual speakers. In this context, the interference of Indonesian and English on Cinta Laura's Instagram account is interesting to study because of its consistent and striking use in various uploads and digital interactions. This study uses a qualitative descriptive approach with a content analysis method on data in the form of image captions uploaded by Cinta Laura at a certain time. The results of the study show that the interference that appears can be classified into several linguistic levels, namely lexical, morphological, syntactic, and semantic levels. Lexical interference appears in the use of English vocabulary in Indonesian sentences. Meanwhile, morphological interference is seen from the structure of mixed word formation that does not comply with the rules in Indonesian. Syntactic interference appears in the form of sentence structures that follow the structure of English. Factors that cause interference include the speaker's bilingual background, the habit of using foreign languages ​​in everyday life, the influence of an international social environment, and expressive and modern communication styles on social media. This study shows that interference in the context of social media is not merely a form of language deviation, but can also be seen as part of the construction of self-identity and digital communication strategies. These findings are expected to contribute to contemporary sociolinguistic studies and enrich understanding of the dynamics of language use in digital public spaces.

Rahmat Fajar Ramdani

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The impact of earnings management practices in banking companies is a consideration of the importance of research on earnings management that discusses how to reduce and control aggressiveness and deviations from earnings management so as to maintain the credibility and quality of information presented by financial reports. This article aims to observe and analyze the development of research on the role of the Sharia Supervisory Board (SSB) in reducing discretionary accruals in Islamic banking. This article uses a qualitative approach to literature study by analyzing articles originating from previous research. Based on the results of the analysis of previous articles, a strong argument is provided that the Sharia Supervisory Board (SSB) plays a significant but complex role in mitigating earnings management practices in Islamic banking. The effectiveness of the SSB's Sharia Supervisory Board, adequate qualifications and expertise (a combination of sharia and financial knowledge) are one of the most consistent determining factors, surpassing mere size or frequency of meetings. There is an academic gap for future research exploring moderating variables, real-world manipulation techniques, and the dynamics of interactions between governance elements within the dual structure that characterizes Islamic banking.

Bunga Angel; Fajar Prihesnanto; Setyo Supratno; Novita Dian Iva Prestiana

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Education plays a crucial role in improving human resource quality, yet academic procrastination remains a challenge, as seen in students at SMK Mekar Murni who tend to delay assignments, show a decline in academic performance, and struggle with time management. This community service program aims to enhance students' time management skills through delivering materials and discussions with 25 students from 11th and 12th grades in a participatory manner. The method used is a pre-experimental design with a one-group pre-test–post-test, employing a quantitative approach. Evaluation was carried out using a Time Management instrument consisting of three indicators: long-term time orientation, schedule management, and daily time management. The results show an average pre-test score of 48.00 (Standard Deviation = 4.99) with the majority of students in the moderate category. After the intervention, the post-test score increased to 83.4 (Standard Deviation = 7.37). The proportion of low category students increased from 4% to 68%, moderate category decreased from 56% to 24%, and high category increased from 40% to 8%. These findings indicate that time management training can reduce academic procrastination by enhancing students' understanding of effective time management.

Mahesa Rizky Saputra; Lazuardi Lazuardi; Nurul Karisma; Agil Ario Wibawa; Aghsyannisa Aghsyannisa +3 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out in Sladi Village with the goal of improving the digital literacy of village officials through the utilization of Artificial Intelligence (AI) plugins in Microsoft Word and Excel. The main issue faced by the village officials was their limited ability to use digital technology, which resulted in administrative tasks being carried out manually and inefficiently. Therefore, this digital literacy training aimed to enhance the skills of village officials in utilizing digital tools, especially AI, to support their administrative work. The method used in this activity was Participatory Action Research (PAR), which involved the stages of diagnosing, action planning, action taking, evaluating, and specifying learning. Evaluation of the activity was conducted using Likert scale questionnaires and open-ended questions to collect feedback from participants regarding their understanding and responses to the training provided. Data analysis was carried out using SPSS to calculate the mean, standard deviation, and qualitative findings from the open-ended questions. The evaluation results showed that the benefits of the activity (mean = 4.2) and the intention to implement AI (mean = 4.2) received the highest scores, indicating that the participants found the training highly beneficial and were motivated to apply AI in their daily tasks. On the other hand, the understanding of AI in Excel (mean = 3.7) and the assessment of the material (mean = 3.7) showed that further in-depth learning was needed to improve participants' comprehension and skills. Overall, the activity successfully improved the skills of village officials and raised collective awareness to transition towards a more efficient and adaptive digital village administration. This training is expected to positively contribute to the digital transformation in the village.

Astohar Astohar; Dhian Andanarini Minar Savitri; Willyanto Kartiko Kusumo; Emi Wardati

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Village-Owned Enterprises (BUMDes) play a strategic role in enhancing the village economy by utilizing the potential within the village. One of the main challenges faced by BUMDes is the issue of capital, which affects the ability of businesses to grow and achieve their shared goals. This study aims to analyze the effect of emotional bias on investment decisions with reward-based investment balance as a mediating variable. This study used a sample of 108 BUMDes scattered across six regions in Central Java. The sampling method employed was a combination of purposive sampling and cluster sampling, where the selected BUMDes represent specific regions and involve investors from the community or community groups. Data were collected from BUMDes in six regions (administrative areas) in Central Java. The analysis tools used in this study include simple regression, multiple regression, and the Sobel test for mediation, supported by normality tests, classical deviation tests, and coefficient of determination. The results showed that emotional bias significantly affected the investment decisions of the community (t = 3.034; sig = 0.000) and also influenced the reward-based investment balance (t = 4.256; sig = 0.000). Additionally, the reward-based investment balance variable was proven to have a direct impact on investment decisions (t = 3.190; sig = 0.000). This study also found that the reward-based investment balance variable partially mediates the effect of emotional bias on investment decisions, meaning that this effect can still be mediated by other variables. The Sobel test indicated a significant result (t = 3.104; sig = 0.000), showing that the effect of emotional bias on investment decisions can be mediated through reward-based investment balance.

Elisa Silvia Aritonang; Ronni Naudur Siregar; Nurcahaya Nainggolan; Dewi Carolina Panjaitan

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

Nausea and vomiting are common discomforts experienced by 50% of pregnant women in the first trimester. One of the implementations to reduce nausea and vomiting with non-pharmacological therapy is the provision of lavender aromatherapy. The purpose of this study was to determine whether there was an effect of giving Lavender aromatherapy on nausea and vomiting in pregnant women in the first trimester at PMB Ronni Siregar Deli Serdang. The research method used was Quasi-experimental using nonequivalent control group design. The sampling technique used in this study was Total sampling based on Inclusion and Exclusion criteria, the number of samples was 30 respondents (15 intervention groups and 15 control groups). The results showed that the average value of respondents in the intervention group in the nausea and vomiting value before giving lavender aromatherapy was Mean 13.5 standard deviation 3,521. in the intervention group after being given treatment, a mean value of 10.6 was obtained with a standard division of 4,459. Based on the t-test, a p-value of 0.000 was obtained, which means it is smaller than the significant value <0.05. The conclusion of this study is that there is an Effect of Lavender Aromatherapy on Nausea and Vomiting in Pregnant Women in the First Trimester at PMB Ronni Siregar Deli Serdang. This study expects Midwives to provide health promotion and education, namely by improving their midwifery care, especially for Pregnant Women with nausea and vomiting during pregnancy, in addition to explaining the non-pharmacological benefits in reducing nausea and vomiting during pregnancy. 

Halimul Maduwu; Alfitriana Purba; Sutikno Sutikno; Abdullah Hasibuan; Abdul Mujib

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This research aims to analyze forms of phonological interference in the use of Indonesian by speakers of the Nias regional language in Garu II, Medan Amplas. The background of this research is based on the fact that the Nias people, as a bilingual group, often experience difficulties in pronouncing Indonesian according to the rules, resulting in symptoms of phonological deviations such as deletions, changes and additions of phonemes. Using qualitative descriptive methods and triangulation techniques (observation, interviews, documentation), this research found three main forms of interference: (1) deletion of the final phoneme (example: "jalan" becomes "jala"), (2) changes in phonemes (example: "kaya" becomes “kayo”), and (3) the addition of phonemes (example: “although” becomes “walampun”). Factors causing interference include the social environment, first language habits, low vocabulary mastery, and weak loyalty to the second language. It is hoped that the results of this research can enrich the study of phonology and become a reference in developing Indonesian for bilingual communities.

Nur Zahra Maharani; Annisa Nur Safitri; Irfan Afandi Sipayung; Siddik Tambak; Adelyna Oktavia Nasution

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

The This study uses a descriptive statistical approach to analyze the level of student satisfaction with campus facilities at the State Islamic University of North Sumatra. Data were obtained through an online questionnaire using a simple random sampling method with 36 respondents. The questionnaire covered four categories of facilities: general, technology and accessibility, academic support, and campus and infrastructure. The analysis involved calculating percentage, probability, mathematical expectation, variance, and standard deviation. The results showed that library comfort had the highest satisfaction score (expected = 4.06), while the Wi-Fi connection had the lowest score (expected = 3.06, deviation = 1.39), indicating dissatisfaction and an uneven perception. Other aspects, such as academic guidance by lecturers (expectation = 3.86), toilet facilities (expectation = 3.83), and laboratories (expectation = 3.72), showed good satisfaction levels. These findings provide a strong basis for the campus to improve low-scoring areas and maintain areas that meet student expectations.

Siti Ma`wah Doifah; Andriyani Andriyani; Nurmalia Lusida

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Stunting is a failure to achieve physical development measured by weight for age. The limitation of stunting is height according to age based on Z-score equal to or less than -2SD (Standard Deviation) below the standard average. In 2005 - 2011 Indonesia ranked fifth with the highest prevalence of stunting. The purpose this study was to analyze the factors that influence the incidence of stunting in children aged 24-59 months. This study used a literature review method conducted by searching for relevant journals trough Google Scholar, Garuda, PubMed and DOAJ database. Inclusion criteria for reviewing the content of references in English and Indonesia publish in the last ten years. Research result from various literatures show that research finding from various sources indicate that the factor influencing stunting toddler aged 24-59 months include maternal knowledge, exclusive breastfeeding, and disease history.

Reyath Thea Azeez Alsafo; Mohammed Ahmed Waham; Mohammed Raoof Al-Musawi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The study sought to find the effect of E-administration in its various aspects on functional performance in the University of Misan/ College of Law. The target population was all members of the College of Law, N=40. The questionnaire was used as a tool for data collection, and distributed to the research groups, of which 33) questionnaires were collected and statistically analyzed. Data Processing and Analysis The SPSS 26 software was used to process and analyze the questionnaire information to calculate the arithmetic mean, standard deviation, correlation coefficient, and impact coefficient. One of the very significant findings was that "there is a statistically significant relationship between the research variables, and this will lead to satisfactory results that would contribute to solving and handling the problems which the researched college may encounter. At the end of the research, it was concluded that the recommendations which was concluded for the need for (Continuous Updating of the Software of Electronic administration systems according to the needs of work).

Ayub Jose Luhut Parulian Simanjuntak; Sri Nur Damayana; Nur Sri Maryam Dm; Nurul Chaerani Nur; Abdul Malik Mufty +5 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The values ​​of Pancasila are starting to fade in the younger generation, namely the rampant brawls that occur between students, then the western way of dressing, attitudes and manners that are far from Indonesian customs and culture. The rampant cases of murder, theft, hoax cases and the worsening use of good and correct Indonesian because the younger generation prefers to use slang and the rampant behavior that deviates from customary values. Therefore, we, the Community Service Activity Implementation Team, want to share the knowledge we have with YPPK Teruna Bakti High School Students regarding the Strengthening of Pancasila Values ​​in High School Students.

Alisya Maharani Putri Kastari; Sultoni Sultoni; Agus Timan; Imron Arifin

Global Leadership Organizational Research in Management 2025 STIKes Ibnu Sina Ajibarang

Essentially, humans are equipped with their own individual characteristics from birth. However, over time, new traits will form and become the characteristics that are attached to each individual. The purpose of this study is to examine the character education program in the Pasukan Khusus Extracurricular at Senior High School 1 Cerme, the management process conducted, supporting factors and optimization activities, as well as the inhibiting factors and their solutions. The research method used is qualitative with a case study type. Data collection techniques include interviews, observation, and documentation. The data validity test used is credibility testing. The Pasukan Khusus Extracurricular at Senior High School 1 Cerme has five character education programs, namely: junior training (diklat junior), upgrading character, nationalism visits (kunjungan nasionalisme), attribute inspection (pemeriksaan atribut), and routine evaluations (evaluasi rutin). Pasukan Khusus Extracurricular at Senior High School 1 Cerme follows the stages of character education program management well, starting from planning, organizing, implementation, and supervision. Supporting factors include a high commitment from human resources, intensive communication between parties, support from the school, and a positive organizational culture. The optimization activities emphasize commitment and loyalty among members, full support for the program from the school, and the preservation of a good organizational culture. There are also inhibiting factors such as limited financial support, the time-consuming permission process from the school and parents, and some human resources who engage in deviations. The solutions to these problems include member contributions, sponsorships, minimizing the use of funds, submitting proposals well in advance of program implementation, and issuing warnings and sanctions to members who violate the rules.

Abalaka, J.N; Ajiteru,S.A.R; Sulaiman T.H

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

This study set out to investigate the connection between Nigerian deposit money banks' financial success and their dividend policies. This is accomplished by reviewing existing theoretical and empirical the signaling hypothesis served as the foundation for the study and the creation of literature. The Financial Statements and Annual Reports of 18 (18) Deposit Money Banks in Nigeria for the years 2015–2019 provided the data for this study, which used a longitudinal survey research approach. The arithmetic mean, standard deviation, minimum and maximum values, and the Auto-Regressive Distributed Lag (ARDL) regression technique were used to analyze the data produced for this study using both descriptive and inferential statistics. E-Views version 10 was used to calculate these. The study's conclusions showed that dividend policies had a mixed impact on the financial performance of Nigerian deposit money institutions. However, the dividend pay-out ratio significantly and negatively correlates with financial performance (return on equity), dividend yield has no discernible impact on the financial performance (ROE) of Nigerian deposit money institutions. The greatest African economy is that of Nigeria, which was rated as Determining the percentage of dividend payments that would improve financial performance in terms of return on equity requires management of deposit money banks to have a strong and sound dividend policy in place. They should also put in more effort to raise dividend yield and improve its influence on the financial performance (return on equity) of deposit money banks in Nigeria.

Tatik Purwaningsih; Yelini Fan Hardi

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

 Election integrity is a key element in ensuring democratic legitimacy, yet election fraud remains a significant threat to this process. This research aims to evaluate the use of Bayesian statistics in detecting anomalies in vote distributions that may indicate potential election fraud. In the context of elections, whose reliability is often questioned, statistical analysis becomes crucial to ensure transparency and credibility in election results. This study uses national election data collected from various polling stations (TPS), focusing on vote distribution per candidate in each TPS. A Bayesian probabilistic model is applied to analyze the observed vote distribution compared to the expected distribution. By using Bayesian inference, researchers can update the probability distribution based on the obtained data, allowing for more accurate anomaly identification. The analysis results show significant deviations in several TPS, where the observed vote distribution exhibits patterns inconsistent with the expected distribution. These anomalies are suspicious as they may indicate manipulation or errors in the vote counting process. The implications of this research suggest that the Bayesian method can be used to improve election transparency and provide a more reliable tool for detecting fraud. The future application of this technique can help increase public trust in election results and support the integrity of the democratic process. This study also recommends further development of the analytical model to expand the scope of anomaly detection and enhance fraud detection accuracy in larger and more complex elections.