Publication Search

This study analyzes the sociolinguistic phenomena of code-switching and code-mixing in the academic context of students in Pekalongan, Central Java. As a region with diverse backgrounds dominated by the Pekalongan dialect (Ngapak Javanese), interactions between students create space for complex language dynamics. This study aims to identify variations, roles, and factors that cause code-switching and code-mixing in student interactions. The method applied is descriptive qualitative with data collection through inactive participant observation, recording, and in-depth interviews at various universities in Pekalongan. Data analysis is carried out through the steps of data reduction, data presentation, and verification using triangulation techniques. The results show that the application of language codes is divided into two categories: an internal category that includes Indonesian and regional languages (Javanese), and an external category that includes foreign languages (English or Arabic). Code-mixing can be found at the word, phrase, and clause levels. The main factors that drive this phenomenon include participants, conversation themes, situational circumstances, and the purpose of communication in building solidarity among group members (ingroup).  The Pekalongan dialect plays a crucial role as a means of communication to build closeness and demonstrate local identity, amidst the need to use formal language on campus. This research concludes that code-switching and code-mixing are not merely linguistic phenomena, but also ways in which students adapt socially to balance their cultural identity with academic demands.  

This study analyzes the sociolinguistic phenomena of code-switching and code-mixing in the academic context of students in Pekalongan, Central Java. As a region with diverse backgrounds dominated by the Pekalongan dialect (Ngapak Javanese), interactions between students create space for complex language dynamics. This study aims to identify variations, roles, and factors that cause code-switching and code-mixing in student interactions. The method applied is descriptive qualitative with data collection through inactive participant observation, recording, and in-depth interviews at various universities in Pekalongan. Data analysis is carried out through the steps of data reduction, data presentation, and verification using triangulation techniques. The results show that the application of language codes is divided into two categories: an internal category that includes Indonesian and regional languages (Javanese), and an external category that includes foreign languages (English or Arabic). Code-mixing can be found at the word, phrase, and clause levels. The main factors that drive this phenomenon include participants, conversation themes, situational circumstances, and the purpose of communication in building solidarity among group members (ingroup).  The Pekalongan dialect plays a crucial role as a means of communication to build closeness and demonstrate local identity, amidst the need to use formal language on campus. This research concludes that code-switching and code-mixing are not merely linguistic phenomena, but also ways in which students adapt socially to balance their cultural identity with academic demands.  

Tuberculosis (TB) is one of the infectious diseases that remains a public health problem in Indonesia, including in West Java Province, which has a large population and high mobility. This condition has the potential to increase the risk of transmission and cause variations in the distribution of cases between districts and cities. This study aims to map the distribution of TB cases across all districts and cities in West Java Province from 2022 to 2024 using a spatial analysis approach. This analysis was conducted to describe the geographical distribution of cases, identify patterns of spread, and determine areas with relatively high or low case rates. TB data was obtained from routine recording and reporting by health facilities in West Java, then integrated with population and administrative boundary data. The results of the analysis provide information on case distribution patterns between regions and trends in case changes from year to year. The findings of this study are expected to serve as a basis for local governments in formulating more targeted TB prevention and control strategies, through a focus on interventions in areas with a high case burden, as well as optimizing sustainable public health programs in West Java Province.  

The attendance recording system at PLN ULP Tanjungbalai still relies on manual, paper-based methods, resulting in delays in data recap, reduced efficiency, and a high potential for recording errors. This condition affects the accuracy of employee attendance information, which is essential for administrative activities and managerial decision-making. Based on these issues, this practical work aims to design and develop a web-based e-attendance application as a solution to enhance efficiency, processing speed, and the accuracy of attendance recapitulation. The system was developed using PHP as the programming language and MySQL as the database management system, following several stages including requirement analysis, system design using UML, and implementation of a web-based user interface. The application provides essential features such as user login, daily attendance recording, employee data management, attendance notes (permission, sickness, etc.), and automatic attendance report generation. The system is designed for two types of users—Admin and Employees—each with specific access rights. The implementation results indicate that the e-attendance application significantly improves the efficiency of attendance administration at PLN ULP Tanjungbalai. Data collection and recapitulation become faster, more structured, and less prone to errors, while also enabling administrators to monitor employee attendance in real time. Therefore, this web-based e-attendance application serves as an effective solution to support operational activities and enhance the quality of employee attendance management.

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 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 development of information technology has encouraged various organizations, including cooperatives, to digitize their service systems. The Credit Cooperative (Kopdit) CU Mera Ndi Ate is one of the cooperatives that still uses a manual system in managing savings and loans, which causes the service process to be slow, inaccurate, and has a high risk of recording errors. This study aims to design and build a web-based savings and loans system that can be used by members of Kopdit CU Mera Ndi Ate. This system allows members to conduct transactions online, view transaction history, and monitor savings or loan balances. The research methods used are observation, interviews, and literature studies. The system development process uses a waterfall model with stages of analysis, design, implementation, and testing. The result of this study is a prototype of a web-based savings and loans information system that has main features such as member registration, transaction recording, financial data management, and automatic financial report generation. With the implementation of this system, it is hoped that the cooperative can improve work efficiency, speed up services, and provide easy access to information to all members.

Posyandu (Integrated Health Post) is a public health facility that plays a vital role in providing health services for toddlers and pregnant women. However, data management and reporting often face challenges, such as limited access to information and errors in data recording. Therefore, this study aims to develop a Web-Based Posyandu Payolaumbu Service Information System using the CodeIgniter Framework to improve efficiency and accuracy in data management and reporting. In the development phase, a system requirements analysis and web-based application architecture design were conducted. The system implementation uses the CodeIgniter Framework as a framework to produce a faster, more efficient, and more reliable application. Proposed features include recording health data for toddlers and pregnant women, immunization schedules, weighing, and health reports. The results show that the Web-Based Posyandu Payolaumbu Service Information System can improve efficiency in recording and reporting health data. Users, including posyandu officers, midwives, and administrators, can easily access and manipulate data in real-time. Furthermore, this system helps improve service quality by providing more accurate and complete information on toddler health. In conclusion, the implementation of the Web-Based Posyandu Payolaumbu Service Information System using the CodeIgniter Framework provides significant benefits for data management and health services at Posyandu Payolaumbu. Suggestions for further development include maximizing system utilization, developing additional features, routine maintenance, and ongoing evaluation based on user feedback. With these steps, it is hoped that this system can contribute more effectively to improving the quality of health services at Posyandu and supporting comprehensive public health efforts.

Measurement is a fundamental domain of mathematics that connects formal mathematical concepts with everyday experiences. Despite its practical relevance, students often experience persistent difficulties in understanding measurement conceptually, tending to approach it as a procedural activity rather than as a process of reasoning about quantities, units, and comparisons. These challenges indicate that learning measurement is influenced not only by individual cognitive factors but also by the social dynamics that shape classroom learning environments. This study aims to examine classroom social dynamics in learning measurement by providing empirical evidence from contextual learning situations. This study employed a qualitative research approach to explore how social interaction, scaffolding, and participation mediate students’ understanding of measurement in contextual learning environments. Data were collected through classroom observations, video recordings of learning activities, analysis of students’ written work, and interviews with selected students and the teacher. Contextual measurement tasks were designed to encourage collaboration, dialogue, and justification, enabling the examination of student–student and teacher–student interactions as they naturally occurred in the classroom. Data analysis was conducted iteratively to identify patterns of interaction, forms of scaffolding, and students’ learning progression within the Zone of Proximal Development. The findings reveal that students initially engaged with measurement tasks in a predominantly procedural manner, with limited conceptual understanding and minimal peer interaction. After the implementation of contextual learning situations, classroom social dynamics changed substantially. Students became more actively involved in discussion, collaborative problem-solving, and collective meaning-making. Peer interaction supported the articulation and refinement of students’ reasoning, while teacher scaffolding guided learning by extending students’ thinking without providing direct solutions. These social processes facilitated students’ movement from their actual level of understanding toward higher levels of conceptual competence within the Zone of Proximal Development. The study further shows that contextual learning tasks alone are insufficient to promote meaningful understanding unless they are supported by productive social interaction and adaptive scaffolding. Conceptual understanding of measurement emerged through socially mediated processes rather than through task completion alone. This study contributes to mathematics education research by emphasizing the central role of classroom social dynamics in contextual learning and by offering insights into how interaction and scaffolding can be orchestrated to support students’ conceptual understanding of measurement.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

This study aims to analyze the implementation of financial reporting and evaluate the economic performance of Koperasi Simpan Pinjam dan Pembiayaan Syariah (KSPPS) Nur Insani during the period from 2022 to 2023. A descriptive qualitative method was employed, utilizing secondary data from the Statement of Financial Position, Cash Flow Statement, and Operating Results Report published by the cooperative. The findings indicate that KSPPS Nur Insani has implemented a computerized financial recording system, which enhances accuracy, transparency, and operational efficiency. However, the cooperative experienced significant financial pressure in 2023, as indicated by decreases in cash and cash equivalents, total assets, and temporary syirkah funds, both short-term and long-term. These declines reflect weakened liquidity and reduced fundraising capacity from members. Despite these challenges, the cooperative succeeded in increasing its Net Operating Results (SHU), demonstrating effective revenue management and operational cost control. Overall, the profitability of KSPPS Nur Insani remains positive, yet strategic improvements are necessary, particularly in strengthening liquidity management, increasing funding sources, optimizing asset utilization, and enhancing digital system implementation to support better financial governance. These strategic efforts are expected to improve business sustainability and maintain member trust in the future.

The development of information technology has driven digital transformation in various sectors, including the food and beverage (F&B) industry. However, many small to medium-scale F&B businesses still rely on manual ordering systems, resulting in long queues, order recording errors, limited menu information, and suboptimal user experience. This study aims to design the user interface (UI) and user experience (UX) of a web-based Smart Ordering System that provides convenience, efficiency, and comfort in the food ordering process. The research method used is the Design Thinking approach, which includes empathize, define, ideate, prototype, and testing stages. The design process involves user needs analysis, user flow development, wireframe creation, and high-fidelity prototype development using Figma. Usability testing is conducted using the Single Ease Question (SEQ) method to evaluate ease of use and user satisfaction. The results indicate that the proposed UI/UX design provides a clear ordering flow, intuitive interface, and easy-to-understand user experience. Based on the SEQ results, most users experienced no difficulty in using the system, indicating that the design meets usability criteria with a very good category and is suitable for implementation in the F&B industry.

The development of information technology has encouraged restaurants and cafés to function not only as dining places, but also as venues for hosting various events. However, the event reservation process at Rumah Makan Ny. Hartini and Café Rain is still carried out manually through logbooks, telephone calls, and WhatsApp, resulting in problems such as unorganized data, delayed confirmations, and miscommunication with customers. In addition, the manual system limits access to information regarding venue availability, reservation schedules, and additional facilities required by customers. This study aims to develop a web-based event reservation information system using the prototyping method. The system design was carried out using Unified Modeling Language (UML), including use case diagrams, activity diagrams, and class diagrams to model user interactions, process flows, and system structure. The results of the study show that the developed system is able to automate the reservation process, customer data recording, reservation confirmation, schedule management, and additional facilities management. This system improves operational efficiency, data accuracy, and service quality, while also making it easier for customers to make reservations independently and obtain information quickly and accurately.

Toko Jahit SA’aminah is a business engaged in tailoring services and the sale of sewing supplies that still manages data manually using record books. This condition causes several problems, such as slow data recording, the risk of data loss or damage, difficulties in monitoring the status of tailoring work and inventory, as well as obstacles in preparing tailoring service and sales reports. This study aims to design and develop a web-based tailoring service and sales information system to optimize the effectiveness and efficiency of operational performance. The system development method used is the waterfall method, which includes the stages of requirements analysis, system design using UML (Use Case Diagram, Activity Diagram, and Class Diagram), implementation using the Laravel framework with the PHP programming language and MySQL database, as well as system testing using the Black Box Testing method. The results show that the developed system is able to facilitate the management of tailoring service and sales data, monitor the status of tailoring work, check the availability of sewing supplies, and accelerate the preparation of tailoring service and sales reports to be submitted to the owner of Toko Jahit SA’aminah.

The rapid growth of social media in Indonesia has transformed marketing communication strategies, particularly in producing creative promotional content. Instagram Reels has emerged as an effective platform for building brand awareness through short and engaging videos. This study was conducted during an internship at PT Waskita Fim Perkasa Realti and focuses on the production process of Instagram Reels content for Vasaka Solterra. The first objective is to examine the workflow of promotional video production across three stages, pre-production, production, and post-production. The second objective is to identify challenges faced by the Marketing Communication Division. Using qualitative methods, including observation, interviews, participation, and literature review. This study found that pre-production involves idea development, content research, and storyboard creation. The production stage includes smartphone-based video shooting and voice-over recording to ensure message clarity. Post-production centers on editing using CapCut and applying a consistent visual identity before publication. The study also identifies several obstacles, such as limited human resources, minimal equipment availability, and coordination delays with external partners. These findings highlight the need for increased production personnel, improved interdepartmental collaboration, and enhanced equipment support to optimize the overall content production process.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

This study aims to analyze the potential and business development strategies of Warung Misop Kampung Yani Mbotz in Tanjung Morawa District as a representative of traditional culinary MSMEs. The main problems identified are limited capital, simple business management, and the lack of digital promotion. This research employs a qualitative descriptive method with a case study approach, using direct observation, interviews with the business owner, and document analysis. Data were analyzed using the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework to identify internal and external factors, and the Business Model Canvas (BMC) to formulate development strategies. The results reveal that the main strengths of the business lie in authentic taste, affordable prices, and customer loyalty. Weaknesses include limited menu innovation, underutilized digital promotion, and the absence of systematic financial recording. Opportunities arise from the growing public interest in traditional culinary products and government support for MSMEs, while threats come from competition with modern food outlets, fast-food chains, and rising raw material prices. The strategies formulated through the BMC framework include product innovation, service diversification, the optimization of social media marketing, and the strengthening of business networks. The study concludes that applying BMC-based strategies can enhance the competitiveness of Warung Misop Kampung Yani Mbotz while preserving traditional culinary heritage. These findings are expected to serve as a reference for other culinary MSMEs in developing their businesses sustainably.

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

This community service activity aims to improve the efficiency of inventory management at Zencha MSMEs through the design and implementation of a Standard Operating Procedure (SOP) and a spreadsheet-based inventory recording system. Prior to this program, Zencha MSMEs managed its inventory manually without written procedures, which often caused stock discrepancies, delays in restocking, and difficulties in monitoring raw material availability. The methods used in this activity included observation, interviews, SOP design, system socialization, and direct implementation assistance. The SOP was structured to regulate the process of receiving, recording, storing, and using raw materials, while the spreadsheet template functioned as a digital tool to record stock movements automatically. The results show that after the implementation, inventory management became more organized, transparent, and measurable. The business owner was able to monitor stock levels more accurately, determine restocking time more effectively, and reduce the risk of stock shortages. In addition, employees demonstrated better discipline in recording inventory according to established procedures. This program proves that the implementation of SOP and digital-based inventory recording can significantly improve operational efficiency and support the sustainability of micro and small enterprises.