Kotak Manihot Food Box Eco-Green Sebagai Kotak Makanan Dari Bahan Dasar Limbah Kulit Singkong
																	(Dona Martilova, Neneng Lisma Sari, Novia Nurrahmawati, Nia Listari, Siska Saputriyani, Natasya Lailatul Syahrani)
																	 DOI : 10.62383/bersama.v1i4.736
																	- Volume: 1, 
																	Issue: 4, 
																	Sitasi : 0																	 19-Oct-2024   
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																	| Last.27-Jul-2025																	
																	 
																		Abstrak:
																		Manihot Food Box Eco-Green is an innovative food container made from cassava peel waste. Cassava (Manihot esculenta Crantz) is a plant widely grown in tropical regions, especially in Indonesia. Despite its many uses, cassava peels are often discarded and contribute to environmental pollution. This project aims to process cassava peel waste into eco-friendly food boxes. The production process involves three main stages: survey, production, and marketing. The product is designed with a simple and practical shape, ideal for the food business, and offers significant profit potential. The marketing strategy includes both offline (brochures) and online channels (Shopee, Instagram), with a competitive price of IDR 36,000 per pack (12 units). This project not only presents profitable business opportunities but also helps reduce environmental waste by utilizing cassava peels. 
																	   
																	  
																	 
																  							  
															 	
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														2024 |     
													
 
																																							
														
															
																
																	
																	Representasi Konflik Sosial Orde Baru dalam Novel Laut Bercerita Karya Leila S. Chudori
																	(Luna Anastasyia Aisyah, Santi Puspasarie, Mega Fiyani)
																	 DOI : 10.55606/mateandrau.v3i2.2353
																	- Volume: 3, 
																	Issue: 2, 
																	Sitasi : 0																	 17-Oct-2024   
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																	| Last.11-Aug-2025																	
																	 
																		Abstrak:
																		"The representation of the New Order conflict in the novel Laut Bercerita by Leila S. Chudori." is the working title of the study that intends to elucidate the social problems addressed in Chudori's work. Leila S. Chudori's Laut Bercerita serves as the basis for this qualitative descriptive study. Perform data analysis in accordance with the problem statement and draw conclusions from the findings. According to the study's findings, Laut Bercerita is rife with social conflicts, including those between political factions, groups, and classes, as well as amongst characters themselves. When people whose land is seized do not get justice, it leads to conflict among disadvantaged groups, as this book demonstrates. Subsequently, the novel's political battle delves into the New Order government, which leads individuals to seem to oppose the politics of that era, as well as the class struggle affecting the masses. Disagreements over the Blue Sea protagonist and the intellectuals might lead to a variety of societal problems. The government is willing to punish those who refuse to conform to the New Order, but the people who are compelled to do so have different interests. Next, the New Order era's profound societal changes that provided a snappy explanation of people's daily lives. 
																	   
																	  
																	 
																  							  
															 	
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														2024 |     
													
 
																																							
														
															
																
																	
																	The Impact of Tax Audit Intensity and Probability of Fraud Detection on Tax Evasion: The Moderating Role of Tax Officials' Service
																	(Ahmad Bukhori Muslim, Dian Sulistyorini wulandari, Ita Sari)
																	 DOI : 10.62504/jsi936
																	- Volume: 1, 
																	Issue: 3, 
																	Sitasi : 0																	 16-Oct-2024   
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																	| Last.31-Jul-2025																	
																	 
																		Abstrak:
																		This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts. 
																	   
																	  
																	 
																  							  
															 	
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														2024 |     
													
 
																																							
														
															
																
																	
																	The Role of the Village Deliberative Body in Monitoring Village Fund Allocation in the Perspective of Law Number 14 of 2016
																	(Suramin Suramin, Yasmirah Mandasari Saragih, Ismaidar Ismaidar)
																	 DOI : 10.62951/ijls.v1i4.201
																	- Volume: 1, 
																	Issue: 4, 
																	Sitasi : 0																	 15-Oct-2024   
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																	| Last.06-Aug-2025																	
																	 
																		Abstrak:
																		Village funds disbursed by the government sourced from the APBN are still considered as assets that continue to be targeted by certain Village Heads with low morals. The high political costs to get the number one seat in the village cause people to do anything to get it. Because the village funds disbursed are quite tempting. In just one year in mathematical calculations, the capital spent during the process of getting the position of village head can be returned. Therefore, the suboptimal performance of the village head is due to many stumbling blocks of interest. The village head is no longer focused on the promised programs. The village head only focuses on efforts to return the campaign funds spent so far. The high number of corruption cases that hit the village head if it does not become the government's attention, the disbursement of village funds which were originally intended to make the village strong, advanced and independent will be in vain. That is why the role of the Village Consultative Body is needed here, an independent institution whose status is outside the village government. The function of the BPD which is expressly stated in the village law has not been implemented optimally, this results in village fund leaks always occurring every year in almost all regions of Indonesia. This study uses a normative legal research type, namely research that focuses on research on related laws and regulations. The results of this study indicate that Village Fund Supervision in Improving the Performance of the Village Consultative Body has not been guided and based on the principles of Law No. 6 of 2014 concerning Villages. The BPD has not fully carried out its functions. And the obstacles experienced are mainly in the HR aspect besides the absence of regulations that explicitly explain how the technical supervision of the allocation of village funds. 
																	   
																	  
																	 
																  							  
															 	
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														2024 |     
													
 
																																							
														
															
																
																	
																	The Effect of Capital Expenditure, Local Own Revenue, Audit Opinions, and Audit Findings on Corruption
																	(Febrina Amelia Valentina, Tri Joko Prasetyo, Sari Indah Oktanti Sembiring)
																	 DOI : 10.61132/ijema.v1i4.275
																	- Volume: 1, 
																	Issue: 4, 
																	Sitasi : 0																	 10-Oct-2024   
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																	| Last.07-Aug-2025																	
																	 
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																		Corruption in the public sector remains a major obstacle to regional development, threatening the effectiveness of financial management and public services. Gaps in financial supervision and management that are not transparent are the cause of fraud in the use of the budget. The agency theory states that corruption is caused by a conflict of interest between the community as the principal and the government as an agent, with the external auditor as a supervisor to prevent irregularities. The focus of this research is to find out the relationship between corruption in local governments and capital expenditure, local own revenue, audit opinions, and audit findings. This study uses quantitative methods and uses secondary data. The sample consistSed of 250 local governments (districts/cities/provinces) in Indonesia during 2020-2022. The analyst method uses SPSS 27 with multiple linear regression method. The test results showed that capital expenditure had no effect on corruption, local own revenue and audit findings had a positive effect on corruption, and audit opinions had nothing to do with corruption in local governments. 
																	   
																	  
																	 
																  							  
															 	
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														2024 |     
													
 
																																							
														
															
																
																	
																	Stress dan Kinerja : Dilema Perangkat Desa di Era Modern
																	(Wulan Sari Puspita Dewi, Agustina Fitrianingrum)
																	 DOI : 10.26623/slsi.v22i4.10391
																	- Volume: 22, 
																	Issue: 4, 
																	Sitasi : 0																	 09-Oct-2024   
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																	| Last.09-Jul-2025																	
																	 
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																		Penelitian ini dilatar belakangi oleh pemberian kewenangan yang cukup luas dengan pemberian hak dan kewajiban menyelenggarakan otonomi desa dalam kesatuan sistem penyelenggaraan pemerintahan desa. Dimana pemerintah desa harus memiliki kemampuan mengelola sumber daya manusia yang tersedia di Desa masing-masing dan khususnya di kecamatan Pringapus kabupaten semarang.Tujuan penelitian ini adalah untuk menguji pengaruh beban kerja, dukungan rekan kerja, dan kompetensi terhadap kinerja sumber daya manusia di Kecamatan Pringapus Kabupaten Semarang melalui stress kerja sebagai variabel intervening. Sampel 98 responden. Data yang digunakan adalah data primer dengan cara mengirimkan kuesioner kepada para perangkat desa di Kecamatan Pringapus. Pemilihan sampel menggunakan sampel total/sensus. Alat analisis penelitian ini menggunakan software SmartPLS V3.29.Hasil penelitian ini, menyatakan bahwa beban kerja dan kompetensi dapat mempengaruhi stress kerja. Namun dukungan rekan kerja tidak berpengaruh terhadap stress kerja. Selanjutnya, menyatakan bahwa beban kerja, dukungan rekan kerja kompetensi dan stress kerja dapat mempengaruhi kinerja pegawai di Kecamatan Pringapus Kabupaten Semarang. Pada uji pengaruh mediasi dalam penelitian ini menyatakan stress kerja mampu memediasi hubungan antara beban kerja dan kompetensi terhadap kinerja pegawai di Kecamatan Pringapus Kabupaten Semarang. Namun dalam penelitian ini stress kerja tidak mampu memediasi hubungan antara dukungan rekan kerja terhadap kinerja pegawai. Keterbatasan pada penelitian ini nilai adjusted r-square pada variabel mediasi stress kerja masih menyisakan nilai sebesar 20,1%. Agenda penelitian mendatang dapat mengeksplorasi variabel lain yang berpotensi mempengaruhi stress kerja sebagai mediasi terhadap kinerja pegawai. 
																	   
																	  
																	 
																  							  
															 	
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														2024 |     
													
 
																																							
														
															
																
																	
																	Certainty Law For Health Workers In Health Services
																	(Iyo Iko Rasaki, Yasmirah Mandasari Saragih, Marice Simarmata)
																	 DOI : 10.62951/ijls.v1i4.199
																	- Volume: 1, 
																	Issue: 4, 
																	Sitasi : 0																	 08-Oct-2024   
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																	| Last.06-Aug-2025																	
																	 
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																		Health services aim to maintain and improve the quality of health, as well as prevent and treat diseases in the community.This study aiming to analyze the legal certainty for health workers in health services, using the normative legal method. The data source comes from a literature review. The results of this study indicate that Law Number 17 of 2023 regarding Health brings significant changes to the legal certainty for health workers in Indonesia in terms of health services. Previously, legal certainty for health workers was spread across various separate laws. However, with the enactment of Law Number 17 of 2023, this legal protection has become more integrated and comprehensive. Updates regarding the protection of health workers include increasing the rights of health workers, including affirmation of compliance with professional standards and ethics. There are improvements in rights, salary, performance allowances, health insurance, and opportunities for self development. This protection is strengthened by giving health workers the authority to stop services if there is a violation of ethics. It is necessary to strengthen operational procedures and work standards that can be a reference for health workers in carrying out their duties, thereby reduce the risk of negligence that can result in criminal sanctions and additional regulations are also needed to ensure a fair legal mechanism for health workers in facing accusations of negligence, by considering ethics and professional aspects in their work. 
																	   
																	  
																	 
																  							  
															 	
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																	Makna Ritual Fangasi Sebagai Upacara Adat Setelah Kematian Suku Nias di Desa Ononazara Kecamatan Tugala Oyo Kabupaten Nias Utara Tahun 2024
																	(Ratna Zebua, Robert Juni Tua Sitio, Elvri Teresia Simbolon, Roida Lumbantobing, Yulia Kurnia Sari Sitepu)
																	 DOI : 10.62383/wissen.v2i4.377
																	- Volume: 2, 
																	Issue: 4, 
																	Sitasi : 0																	 08-Oct-2024   
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																	| Last.24-Jul-2025																	
																	 
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																		The aim of the research is to find out the meaning of the fangasi ritual as a traditional ceremony after the death of the Nias tribe in Ononazara village, Tugala Oyo subdistrict, North Nias district. The research method used in this research is descriptive qualitative research about the meaning of the fangasi ritual as a traditional ceremony after the death of the Nias tribe in Ononazara village, Tugala Oyo subdistrict, North Nias district. The result of this research is that the meaning of the fangasi ritual is the highest form of respect that the Nias tribe has for every person's life. The meaning of the fangasi ritual in Ononazara village is the last event for the person who has died. The fangasi ritual is carried out depending on its position in custom and also as a form of a child's obligation to his parents who have died with the aim of paying off the debts of his parents or the person who died while he was alive in the world. It can be concluded that the meaning of the fangasi ritual is a traditional ceremony implemented in the village of Ononazara, which is passed down from generation to generation, which aims to resolve the burden on the family of the deceased as a sign of final respect, and so that the spirits of the deceased will rest in peace.  
																	   
																	  
																	 
																  							  
															 	
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																	Menumbuhkan Kesadaran Gizi Seimbang Melalui Edukasi dan Pengecekan Status Gizi pada Santriwati di Maahad Tahfiz Al-Qur’an Darul Falah, Selangor, Malaysia
																	(Iiz Roizul Fahmi, Shinta Arviana, Imelda Puspitasari, Vika Safitri Rahmayuniar, Alicia Safina Rahma)
																	 DOI : 10.61132/pandawa.v2i4.1307
																	- Volume: 2, 
																	Issue: 4, 
																	Sitasi : 0																	 08-Oct-2024   
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																	| Last.07-Aug-2025																	
																	 
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																		Maahad Tahfiz Al-Qur’an Darul Falah, Selangor, Malaysia, is an institution focused on Qur’an memorization for female students. Due to their intense activities, including memorization requiring high concentration, balanced nutrition is essential for supporting their academic performance and health. However, their nutritional intake has not been fully optimized. Initial observations indicated that some students have limited knowledge of balanced nutrition, which may affect their health and nutritional status. This community service program aimed to raise awareness about the importance of balanced nutrition through education, nutritional status checks, and counseling. The program included three main activities: (1) Nutrition education through lectures and interactive sessions, covering basic concepts of balanced nutrition, the food pyramid, and guidelines from the Ministry of Health Malaysia; (2) Nutritional status checks through height and weight measurements to calculate Body Mass Index (BMI), identifying students' nutritional categories and related issues; and (3) Nutritional counseling, conducted after the status checks, teaching students how to achieve or maintain an ideal weight and offering advice on healthy eating and lifestyle habits. The program, which involved 40 students, found that 60% of them had a normal nutritional status, while some were underweight (12.5%), overweight (20%), and obese (7.5%). The education and counseling sessions helped improve the students' understanding of the importance of balanced nutrition and provided guidance on how to maintain or achieve a healthy weight, supporting their overall health and academic. 
																	   
																	  
																	 
																  							  
															 	
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																	Tantangan dalam Penempatan Aparatur Sipil Negara (ASN) di Daerah Kabupaten Kepulauan Mentawai Provinsi Sumatera Barat
																	(Sari Zaman Wulandari, Raudhatul Jannah, M. Thfeil Arabbi, Yulia Hanoselina)
																	 DOI : 10.62383/desentralisasi.v1i4.177
																	- Volume: 1, 
																	Issue: 4, 
																	Sitasi : 0																	 08-Oct-2024   
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																	| Last.24-Jul-2025																	
																	 
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																		The placement of Civil Servants (ASN) in the Mentawai Islands Regency, West Sumatra Province, faces significant challenges, such as difficult transportation access, limited communication networks, and budget constraints for improving ASN competency. This study aims to analyze these challenges and their impact on public services in remote areas. The research method used is a literature review, gathering data from various related sources. The findings show that ASN in the Mentawai Islands often face long and costly journeys to attend training due to limited sea transportation. Inadequate communication networks hinder the ASN's duties and efforts to improve education quality. Budget limitations for training and competency development also pose challenges, negatively affecting discipline and the quality of public services. The remoteness of the area and its vulnerability to disasters are additional concerns for ASN, and the lack of infrastructure hampers their activities. Therefore, better management strategies for ASN in remote areas are needed to enhance the effectiveness of public services and support the development of policies that are more responsive to the needs of the local community. 
																	   
																	  
																	 
																  							  
															 	
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														2024 |