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Nur Sabrina Kumalasari; Irmayanti Septiana Putri; Fathurrohman Nur Hidayat; Rendy Aprilio Sulaiman; Muhammad Adymas Hikal Fikri

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Rapid urban growth is often linked to the narrative of sustainable development, yet the reality is that fundamental issues remain in the management of urban waste. This paper aims to examine the gap between the concept of a sustainable city and sub-optimal waste management practices. Through a normative legal approach involving an analysis of legislation and relevant literature, it has been found that the implementation of waste management policies continues to face various challenges, such as weak law enforcement, a lack of policy integration, and low levels of public participation. On the other hand, the use of the label ‘sustainable city’ tends to be symbolic and does not yet reflect comprehensive practices. This paper positions the issue of waste as a key indicator in assessing urban sustainability. The novelty of this study lies in its critical approach, which links the discourse on sustainability with the contextual realities of waste management, thereby offering a more reflective and distinct perspective from previous studies.

Dea Novica Putri; M. Avan Dwi Adi Nur Kholiq; Ahmad Mush`ab Ridlo Arjuan; Saidatus Sholeha; Ainnur Iqtaara Meilani +2 more

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.

Widyadhana, Kun Aulia; Kirana DP, Rina Tjandra

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. Although CBAS offers many benefits, its implementation can also create a perception of technological superiority that does not fully reflect reality if it is not balanced with organizational and human resource readiness. Challenges often faced in implementing CBAS include dependence on cloud services, data security threats, and errors in system input or configuration that can lead to inaccurate financial reports. In addition, overly high expectations for automation can lead to neglect of manual supervision that is still needed to maintain the reliability of financial information. The success of CBAS implementation is highly dependent on a well-designed implementation strategy, adequate user training, and appropriate risk mitigation measures. With careful planning and a strategic approach, CBAS can serve as a tool that increases financial transparency and efficiency, not just a technology trend that provides no real benefits.

Fevi Indri Oktaviani; Desy Ayu Irma Permatasari; Danang Raharjo

Journal of Educational Innovation and Public Health 2023 Pusat Riset dan Inovasi Nasional

Diarrhea is a disease characterized by frequent bowel movements with watery or watery stool conditions. Symptoms are infections in the intestinal tract due to bacteria, viruses, or other parasitic microorganisms. Not a few cases of diarrhea caused by Escherichia coli bacteria. Plants that can be used as antibacterial one of them is guava leaves variates Australia.  Has biological activity as an antibacterial, because it contains several active compounds, such as: tannins, terpenoids, alkaloids, flavonoids, and essential oils. The purpose of this study was to determine the active compounds contained in guava leaves of Australian variates and their antibacterial activity. The extraction method used is maceration with 70% ethanol solvent.  Testing its antibacterial activity with the disc diffusion method to see the inhibition zone, then testing the KHM value with liquid diffusion and testing the KBM value with solid diffusion. The results showed that guava leaf extract of Australian variates has antibacterial activity against Eschericia coli ATCC 25922 bacteria.  The average diameter of the inhibitory zone in Australian guava leaf extract concentrations of 25%, 12.5%, 6.25%, 3.125%, 1.562%, respectively was 6.6 mm, 3.3 mm, 2.6 mm, 0.83 mm, 1.33 mm. The KHM and KBM values of the liquid dilution test and solid dilution of Australian guava leaf extract in this study were expressed at a concentration of 12.5%.

Wiendy RerefDianty; Dea Puspitasari; Astry Meirantic

Jurnal Riset Rumpun Ilmu Bahasa 2022 Pusat riset dan Inovasi Nasional

Penelitian ini membahas tentang kajian makna yang terkandung dalam puisi yang berjudul “ilusi” karya heri isnaini. Tujuan penelitan ini adalah untuk mengetahui makna yang terkandung disetiap kata pada puisi “ilusi”. Penelitian ini, merupakan penelitian deskriptif dengan metode analisis isi. Penelitian ini mendeskripsikan kajian makna yang terkandung dalam puisi “ilusi”. Metode analisis isi, yaitu dengan menggunakan pendekatan semiotika. Pendekatan semiotika digunakan untuk mengetahui bagaimana makna yang terkandung didalam puisi “ilusi” tersebut. Pendekatan semiotika merupakan pendekatan yang berhubungan dengan lapangan tanda yaitu pengertian suatu tanda. Dalam pengertian tanda ada dua yang difokuskan yaitu bentuk tanda biasa disebut dengan penanda, dengan prangko penandanya atau yang ditandai berdasarkan pemaparan terdahulu. Teknik pengumpilam data yang digunakan adalah teknik baca catat dan teknik analisis data. Setelah dilakukan analisis data diperoleh  Kesatu kumpulan puisi “ilusi” secara umum memuat Hasil penelitian semiotika pada puisi “Ilusi” dapat dilihat puisi tersebut menyatakan bahwa mata diibaratkan dengan ilusi diibaratkan dengan benda mati yang hidup. Makna yang terkandung dalam larik-larik tersebut didefinisikan sebagai yang kita lihat tidak sepenuhnya pasti, dalam tanah yang terlihat kosong saja mungkin terdapat suatu hal yang tidak kita tahu. Dan sepi tidak sama dengan kosong karena sepi adalah perasaan tersendiri yang muncul dalam jiwa seseorang, sedangkan kosong, ia adalah ilusi itu sendiri, tidak ada apa-apa, hanya ada udara yang jika bergerak kencang bisa berubah menjadi angin. Dari puisi “ilusi” dapat disimpulkan bahwa yang kita lihat belum tentu pasti.