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This research is motivated by the low level of discipline among elementary school students, characterized by non-compliance with rules, tardiness, and other negative behaviors, thus requiring the role of Pancasila and Citizenship Education (PPKn) as a strategic solution. This research aims to examine the role of PPKn learning in shaping the discipline of elementary school students through a library research approach. This research method uses a systematic and comprehensive library research method to assess the contribution of PPKn learning in forming the discipline of elementary school students (SD). The main focus is on national scientific sources in Indonesian and English languages from the period 2020-2025, with the aim of identifying patterns and strategies of PPKn learning towards improving student discipline in SD. The study results show that PPKn learning is effective in internalizing discipline values through habituation, teacher exemplification, continuous evaluation, and the use of innovative learning media such as educational videos. The involvement of teachers, schools, and parents is an important factor in supporting the formation of student discipline character, with strategies such as family collaboration and group supervision to overcome external challenges. This research provides a theoretical contribution as a basis for developing applicable PPKn learning strategies to form a disciplined generation in elementary schools. The implications of this study indicate that PPKn learning has a strategic role in shaping the discipline of elementary school students, thus requiring synergy between teachers, schools, and parents to optimize the internalization of character values in every learning activity.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.

This community service program aims to optimize construction project planning through assistance in preparing a business feasibility study at PT Sahabat Anugrah Sejati. The construction sector is a strategic industry that requires effective resource management, proper risk mitigation, and accurate planning to ensure project success. Therefore, the program supported the partner in analyzing financial, managerial, market, and economic aspects prior to making investment decisions for the proposed project. The results show that the project is feasible based on the Net Present Value (NPV) and Internal Rate of Return (IRR) analyses. An efficient organizational structure, a competent management team, and strong supervision mechanisms further strengthen the project’s operational readiness. Increasing demand for construction services also enhances the company’s market prospects. However, several areas still require improvement, including heavy equipment utilization, material efficiency, and digital marketing strategies. This program provides strategic recommendations to help PT Sahabat Anugrah Sejati improve project feasibility, operational effectiveness, and long-term business sustainability.

In accordance with Article 25 paragraph (2) of the Law on Judicial Power, the general judiciary is one part of the judicial power that has the authority to examine, adjudicate, and issue decisions in criminal and civil cases in accordance with the applicable regulations. In civil trial proceedings at the district court, there are three stages: the preliminary stage, the determination stage, and the execution stage. In civil justice, there is an effort to resolve disputes outside of trial, namely mediation, and in administrative court proceedings, there is an effort to resolve disputes outside the court, namely administrative efforts. Mediation is an effort to resolve conflicts through deliberation with the assistance of a neutral third party, known as a mediator, to reach an agreement that can be accepted by both parties. This administrative effort is a resolution process carried out internally within an agency between the government and the party filing an objection to a state administrative decision before the dispute is brought to court. The purpose of this study is to understand the differences in non-litigation efforts between civil courts and state administrative courts. The research method is normative, using a statutory approach that emphasizes the analysis of regulations related to the main discussion of this study. In civil courts, mediation aims and focuses more on efficiency, which benefits both parties and, in turn, can reduce the burden on judges in resolving disputes in court. On the other hand, the purpose of administrative measures in state administrative cases is oriented towards internal government supervision, as a last resort, and rapid correction.

Character formation is a fundamental component of Islamic education, particularly in responding to the growing challenges of moral decline and the weakening of students’ manners in contemporary learning environments. This study aims to analyze the implementation of the classical text Risalat Adab Suluk al-Murid in shaping student character through the integration of seven good habits at SMPIQu Al-Bahjah Cianjur. Employing a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation to explore how the values of adab are internalized and reflected in students’ daily behavior. The findings indicate that the learning of this classical text strengthens students’ discipline, respect toward teachers, sense of responsibility, and enthusiasm for learning. The internalization process occurs not only during classroom activities but also through daily routines such as morning habits, worship practices, time management, and social interactions within the school environment. The seven good habits function as a practical framework that reinforces the application of sufistic values taught in the text, allowing students to translate moral teachings into consistent actions. Teachers play a crucial role as role models who guide, demonstrate, and cultivate these values through continuous supervision and exemplary conduct. The study concludes that classical Islamic text-based learning offers an effective strategy for enhancing student character within modern Islamic educational settings. The implications highlight the need for schools to strengthen adab-centered curricula, cultivate ethical school culture, and promote collaboration among teachers, institutions, and families to ensure sustainable character development.

The number of corruption cases in Indonesia continues to increase. The termination of the investigation of alleged corruption at the Aceh Truth and Reconciliation Commission by the Banda Aceh City Resort Police based on a Memorandum of Understanding between the Government Internal Supervision Apparatus and Law Enforcement Apparatus raises problems because it is contrary to the Law on the Eradication of Corruption Crimes which emphasizes that the return of state losses does not erase the crime. This inconsistency raises questions about the validity of stopping corruption cases through the Memorandum of Understanding. This study aims to assess the validity of the Memorandum of Understanding between the Government Internal Supervision Apparatus and the Law Enforcement Apparatus as the basis for stopping corruption cases, as well as to outline the legal process that should be taken by the Banda Aceh City Resort Police. This research uses a normative juridical method with a legislative, case, and conceptual approach, based on secondary data from various legal materials. The analysis was carried out in an analytical descriptive manner. The results of the study show that the Memorandum of Understanding between the Government Internal Supervision Apparatus and the Law Enforcement Apparatus cannot be the basis for the termination of corruption cases at the Aceh Truth and Reconciliation Commission because it is only coordinated, not a source of criminal law. The note is only suitable for use to follow up on reports through audits. In addition, the Banda Aceh City Resort Police should continue the case to the investigation stage because the elements of corruption, evidence, as well as elements of mens rea and actus reus have been fulfilled without any justification or excuse. It is suggested that the memorandum of understanding can only be a coordinating guideline, not a basis for stopping corruption cases. Any report must still be processed, and the Banda Aceh City Resort Police are obliged to continue the investigation even though the state losses have been returned.

The purpose of this study is to analyze the role of professional accounting ethics in maintaining the quality, transparency, and accountability of corporate financial reporting through a literature review of relevant journals, regulations, and cases, including the Garuda Indonesia case, which illustrates ethical violations in revenue recognition. The findings emphasize that the principles of integrity, objectivity, professional competence, confidentiality, and professional behavior serve as fundamental pillars for accountants in producing reliable financial information. Ethical misconduct can lead to declining public trust, weakened corporate governance, and increased legal and reputational risks. Therefore, ethical education, regulatory supervision, strengthened moral awareness, and effective internal control systems are essential to prevent financial reporting manipulation. Professional more than just an normative obligation but a strategic element in safeguarding the credibility of the accounting profession and ensuring economic stability.

Rapid infrastructure development in Indonesia poses significant environmental risks, necessitating effective control instruments like the Environmental Impact Assessment (AMDAL). This study analyzes the strategic role of AMDAL in supporting the achievement of Sustainable Development Goals (SDGs), particularly regarding water security, sustainable cities, climate action, and ecosystem conservation. Using a qualitative method with a literature review approach, this research evaluates regulations and academic sources from 2020 to 2025. The findings reveal that AMDAL serves as a critical preventive tool that aligns industrial activities with SDG 6, SDG 11, SDG 13, SDG 14, and SDG 15 through the internalization of ecological costs and strict mitigation hierarchies. Furthermore, AMDAL functions as an essential baseline data source for government monitoring. However, the study identifies substantial barriers to implementation, including a deficit in meaningful public participation, weak law enforcement that renders AMDAL a mere administrative formality, and regulatory dynamics post-Job Creation Law (UUCK) which shifted to a risk-based approach. The study concludes that while AMDAL is theoretically robust as a safeguard for sustainability, its practical implementation requires strengthening in transparency and supervision to effectively bridge economic interests with ecological preservation.

This study aims to describe and analyze the factors that influence employee job satisfaction at PT Trans Jaya Papua by employing a qualitative descriptive method supported by observation and semi-structured interviews with 12 employees across different departments. The findings reveal that job satisfaction arises from a combination of internal and external factors that interact to shape employees’ overall perceptions of their work. Internal factors consist of individual attitudes, motivation, and the quality of interpersonal relationships, all of which determine how employees respond to daily tasks and workplace dynamics. External factors include leadership style, salary, work environment, and organizational support, each playing a crucial role in shaping employees’ sense of stability and fairness. The results highlight that positive work attitudes and effective communication are the most dominant contributors to employee satisfaction, strengthened by adequate compensation and supportive supervision from leaders. The study concludes that job satisfaction can be further improved through transparent communication, equitable reward systems, and consistent leadership involvement in employee development. These findings provide practical implications for management, particularly in formulating more responsive human resource strategies aimed at enhancing employee performance and organizational effectiveness.

In the era of globalization, university graduates are required to have the ability to implement knowledge in real practice, which is realized through the Field Work program. This study aims to evaluate the compliance of Task Force reporting at PT PLN (Persero) North Sumatra Main Distribution Unit (UID North Sumatra). The method used is a quantitative approach with K-Means Clustering. Compliance reporting data was obtained from internal company documents, which then went through the preprocessing and clustering stages using the K-Means algorithm, with the determination of the optimal cluster number through the Elbow and Silhouette methods. The K-Means clustering analysis results identified two groups of units with different levels of compliance. Cluster 2, consisting of UP3 Binjai and UP3 Sibolga, showed a higher and more consistent level of reporting compliance. In contrast, Cluster 1 (including UP2D, UP3 B. Barisan, UP3 L. Pakam, UP3 Medan, UP3 Medan Utara, UP3 Nias, UP3 P. Sidimpuan, UP3 P. Siantar, and UP3 Prapat) had a tendency for lower compliance. This finding indicates a difference in reporting consistency that affects the effectiveness of work safety supervision. The K-Means method is proven to help PLN management identify units with low compliance, allowing corrective actions to be prioritized appropriately.

This study aims to thoroughly examine the triadic relationship among the Internalization of Aswaja An-Nahdliyah Values, the Pedagogic Competence of Ustadz/Ustadzah, and the Academic Supervision by the Kyai at the Salafi Sunanul Huda Islamic Boarding School in Sukabumi Regency. The research urgency is based on the vital role of the pesantren (Islamic boarding school) as a fortress of moderate ideology and the existence of a research gap that has not holistically integrated these three variables within the specific Salafi-Nahdliyyah context of the locus. The Aswaja An-Nahdliyah values central to the internalization process include Tawasuth (moderation), Tasamuh (tolerance), I'tidal (justice/firmness), Tawazun (balance), and Amar Ma'ruf Nahi Munkar (enjoining good and forbidding wrong). This internalization is carried out through the formal curriculum (teaching Kitab Kuning using the Sorogan and Bandongan methods) and the non-curricular aspects (Kyai/Ustadz role-modeling and pesantren living values). The study utilizes a qualitative approach with a Case Study design. Data collection employs Method Triangulation involving In-depth Interviews (Kyai, Ustadz, Students), Limited Participatory Observation (learning processes and cultural activities), and Document Study (Lesson Plans, curriculum, and supervision reports). Data analysis employs the interactive model of Miles, Huberman, and Saldana (Data Condensation, Data Display, and Conclusion Drawing). The research findings are expected to formulate the Integrated Model of Triguna Santri in Aswaja An-Nahdliyah Internalization, which synergizes traditional pesantren methods with culture-based quality assurance. Practically, these findings will provide blueprints for quality assurance (Cultural-Authoritative Academic Supervision) and recommendations for pedagogical strategies for Ustadz/Ustadzah to enhance the transfer of values from the cognitive level to the affective and behavioral domains. This model is expected to become a benchmark for developing educator competence and strengthening religious moderation in similar pesantren.

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

This study analyzes the role of the Golkar Party of Serang City in the formulation and oversight of Regional Regulation Number 11 of 2019 on the Implementation of Tourism Business Governance using the Institutional Analysis and Development (IAD) framework. The study aims to examine how political party institutions perform their functions in local legislative processes, particularly in terms of public representation, interest articulation, and policy oversight. A qualitative case study approach was employed, involving in-depth interviews with party actors and members of the Regional House of Representatives (DPRD), as well as document analysis of relevant policy materials. The findings reveal that Golkar’s role in the formulation and supervision of the regulation was predominantly carried out by its legislative faction through informal mechanisms, while the party’s organizational structure played a limited institutional role. The process of absorbing public aspirations was relatively constrained and tended to favor groups with close social and political ties, indicating that the party has not fully exercised its functions of public articulation and accountability. From the perspective of the IAD framework, this condition reflects weaknesses in internal rules, actor capacity, and interaction mechanisms within the party as a political institution in the policy arena. Therefore, strengthening Golkar’s institutional capacity is essential to enable a more substantive, responsive, and inclusive role in local legislative and policy oversight processes

Constitutional Court Decision Number 121/PUU-XXII/2024, which eliminates the Civil Service Commission (KASN) and transfers its duties to the National Civil Service Agency (BKN) as the new institution responsible for supervising the merit system, has generated significant concerns regarding the autonomy and effectiveness of internal bodies that are often viewed as underperforming. Based on a normative analysis grounded in relevant legal principles and theoretical frameworks, this ruling is seen as creating a gap in the oversight mechanism intended to safeguard the neutrality and integrity of the state civil apparatus. The shift in authority also introduces the potential for overlapping responsibilities that conflict with the fundamental doctrine of checks and balances. Such structural inconsistencies may weaken the supervision of civil service behavior and reduce the accountability expected from government institutions. Ultimately, these issues risk diminishing public confidence in the state apparatus, as the absence of an independent oversight body can hinder efforts to ensure professionalism, fairness, and ethical conduct within the ASN system.

This study analyzes the influence of Service Quality, Facilities, Supervision, and Effectiveness on Parking Levies (Retribusi Parkir) in Blitar City. Motivated by the Blitar City Transportation Agency's failure to meet its 2022 Local Own-Source Revenue (PAD) target from parking levies, this quantitative study employs Multiple Linear Regression (MLR) on a sample of 100 parking service users. Classical assumption tests confirm the regression model is normally distributed and free from multicollinearity and heteroscedasticity issues. Partially, all independent variables Service Quality (\beta=0.38), Facilities (\beta=0.200), Supervision (\beta=0.331), and Effectiveness (\beta=0.329) were found to have a positive and significant effect on Parking Levies. The Adjusted R Square value of 86.8% indicates a high predictive power of the model. Crucially, the findings highlight that Supervision and Effectiveness factors, reflecting internal governance and regulatory enforcement, are the primary determinants of successful parking levy collection, surpassing the influence of direct Facilities and Service Quality. The implications suggest a need for governance reform focusing on strict supervision and digitalization to mitigate revenue leakage.

This journal examines the criminal act of corruption related to village treasury land (tanah kas desa) in Yogyakarta, with a specific focus on the District Court Decision No. 8/Pid.Sus-TPK/2023/PN Yyk. The objectives are to identify the underlying reasons behind corruption practices, analyze the application of substantive criminal law, and assess the state losses as well as possible preventive measures for future land management. The study employs a qualitative research method through interviews, documentation, and literature review, involving key informants from the judiciary, prosecution office, police sector, and village administration. The findings reveal that corruption in village treasury land is driven by internal factors such as personal motives, economic background, moral integrity, legal awareness, and authority, as well as external factors including non-transparent bureaucracy, ingrained corruption culture, weak supervision, ineffective legal systems, and socio-economic pressures. The application of substantive criminal law is reflected in the assessment of elements of corruption, judicial considerations, and the interplay between legal norms, social impacts, and local wisdom. Furthermore, the study highlights significant economic and social losses, and recommends strategies for prevention, governance improvement, and strengthening accountability to minimize corruption risks in village land management.

This study aims to examine the role of National Education Standards (SNP) in realizing a quality and equitable education system in Indonesia. The method used is descriptive qualitative with a literature study approach to various scientific sources discussing the implementation of SNP, including educator professionalism, education management, and quality equity between regions. The results of the study show that the SNP functions as the main instrument for quality assurance as well as a strategy for educational equity through eight standards that must be met by each educational unit. The implementation of the SNP has been proven to improve the quality of learning, the competence of educators, and the accountability of school management. In addition, the SNP plays a role in narrowing the gap in educational quality between regions by establishing uniform performance indicators at the national level. However, implementation in the field still faces obstacles in the form of limited human resources, infrastructure, and uneven policy support. Therefore, collaboration among stakeholders is needed to optimize the implementation of the SNP through continuous training, managerial supervision, and strengthening of the internal quality assurance system in schools. This study confirms that the SNP is a strategic foundation for building a quality, inclusive, and equitable national education system in the era of educational transformation.

This research is motivated by the increasing number of cases of child sexual abuse that cause serious psychological impacts in the form of trauma and emotional development disorders. The purpose of this study is to describe and analyze the process of religious guidance through Islamic religious education counseling for child victims of sexual abuse, which includes four main aspects, namely: (1) planning religious guidance, (2) implementing religious guidance activities, (3) strengthening religious guidance, and (4) supervision in the guidance process. This study uses a qualitative method with data collection techniques through interviews, observations, and documentation. The validity of the data is tested using triangulation and member check techniques. The results of the study indicate that religious guidance planning is carried out by compiling programs, scheduling activities, and evaluating the results of guidance. The implementation of activities is carried out through religious counseling, psychological approaches, and integration of spiritual values to help children understand and internalize religious teachings independently. Strengthening guidance is carried out through spiritual counseling services, psychological assistance, and legal assistance for victims. Meanwhile, supervision of guidance is carried out through optimizing the role of the community in community-based child protection groups as an integrated system to create a safe and child-friendly environment.

Maritime safety is a crucial aspect of the maritime industry, particularly in Indonesia as an archipelagic country. Although regulations regarding maritime safety are well-established, the frequency of maritime transport accidents in Indonesia remains high (KNKT, 2019–2023). This study aims to analyze and test the partial and simultaneous effects of the Port Authority’s Role (X1), Vessel Seaworthiness (X2), and International Safety Management (ISM) Code (X3) on Maritime Safety (Y) at Ketapang Port. The research method used is explanatory quantitative with multiple linear regression analysis. The sample involved 75 respondents, including ship crew members and Port Authority officers, selected using Simple Random Sampling. The analysis results indicate that the three independent variables have a positive and significant impact on Maritime Safety. The regression model shows an adjusted R Square value of 0.610. Among the three variables, the ISM Code (B = 0.410) is the most dominant factor, followed by the Port Authority’s Role (B = 0.389), and Vessel Seaworthiness (B = 0.186). These findings highlight that structured internal safety management (ISM Code) has the highest leverage, supported by strong regulatory oversight.