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Menampilkan 1–10 dari 19 artikel
Risk-Based Internal Oversight of Local Government Finance: A Literature Review on Fraud Prevention and Control
International Journal of Social Sciences and Communication
Vol 2
, No 1
(2026)
Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and li...
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Application of anthocyanin extract from butterfly pea flower (Clitoria ternatea) as a freshness indicator : Aplikasi ekstrak antosianin bunga telang (Clitoria ternatea) sebagai indikator kesegaran
JITIPARI (Jurnal Ilmiah Teknologi dan Industri Pangan UNISRI)
Vol 10
, No 2
(2025)
Chicken and processed products like dimsum are susceptible to rapid spoilage due to their high water and nutrient content. This makes it difficult for consumers to directly assess a packaged product's freshness. To address this, a novel smart packaging solution using a biodegradable film infused with anthocyanin extract from butterfly pea flowers (Clitoria ternatea) as a visual freshness indicator was developed. The primary objective of this research was to evaluate the effect of three different...
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Design of Student Apartment Housing in Medan City, North Sumatra with A Green Architecture Theme
International Journal of Mechanical, Electrical and Civil Engineering
Vol 2
, No 4
(2025)
The increasing number of students in major cities such as Medan has created an urgent need for temporary housing that is adequate, comfortable, and sustainable. In response, the Indonesian government, through the Ministry of Public Works and Public Housing (PUPR), launched the "One Thousand Towers Program," which includes the development of rental apartment buildings (Rusunawa) for students. However, housing provision must go beyond quantity—it must also consider environmental aspects and the qu...
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Meningkatkan Pemahaman Masyarakat tentang Program TOSS TB dalam Penemuan Kasus dan Pengobatan Tuberkulosis melalui Intervensi Edukasi di Puskesmas
Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat
Vol 3
, No 3
(2025)
Tuberculosis (TB) is an infectious disease caused by infection with bacteria from the Mycobacterium tuberculosis complex group. TB prevention efforts are crucial, especially for individuals at high risk of exposure, to disrupt the chain of transmission of this disease. The intervention aimed to increase community understanding of TOSS TB (Find, Treat, Treat Until Cured) so that it can be applied in daily life. It is expected that after the intervention, participants' knowledge will increase, as...
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Hubungan Antara Durasi Penggunaan Gadget dan Kemampuan Imajinasi Siswa Kelas II Sekolah Dasar
Aljabar : Jurnal Ilmuan Pendidikan, Matematika dan Kebumian
Vol 1
, No 3
(2025)
The focus of this research is to analyze the correlation between the duration of gadget use and the imaginative abilities of second-grade elementary school students. A quantitative approach was utilized with a correlational survey method involving 32 students from SDN Pekayon 16 Pagi as the sample. Data were collected through a validated open questionnaire regarding validity and consistency. The analysis findings indicate a negative relationship between the duration of gadget use and students' i...
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Activity Based Costing (ABC) Di Industri Manufaktur: Tinjauan Literatur Tentang Efisiensi dan Kinerja Di Berbagai Negara
Jurnal Ilmiah Komputerisasi Akuntansi
Vol 18
, No 1
(2025)
This study analyses the application of the Activity-Based Costing (ABC) system in the manufacturing sector with the main objective of improving the efficiency and effectiveness of company operations compared to conventional cost accounting approaches. The ABC method links costs with relevant activities, thus giving a more realistic cost allocation that assists firms in identifying their inefficient costs and improves the quality of managerial decisions. This research applies the SLR approach in...
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Pendampingan Pengelolaan Anggaran untuk Optimalisasi Realisasi Kegiatan BIMTEK di Bidang Pembinaan Koperasi: Studi Kasus Dinas Koperasi dan UKM Provinsi NTB Periode 2021–2023
Kolaborasi : Jurnal Hasil Kegiatan Kolaborasi Pengabdian Masyarakat
Vol 3
, No 2
(2025)
Budget management is an important component in ensuring the success of government programs, such as Technical Guidance (Bimtek) at the NTB Provincial Cooperative and SME Service. The purpose of this article is to analyze the effectiveness of budget management related to the implementation of Bimtek activities in the field of cooperative development during the 2021–2023 period. The methods used include interviews with service employees, collection of budget and realization data, and comparative a...
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Pembelajaran PKN pada Pendekatan Saintifik
Jurnal Pendidikan dan Kewarganegara Indonesia
Vol 2
, No 2
(2025)
The scientific approach is an approach that conveys students' understanding of knowledge and uses a scientific approach to understand the scientific approach that does not depend on direct information from the teacher, anytime, anywhere, anytime (Daryanto, 2015). Through this approach, learning is aimed at students who are centered on interactive, encouraging students to improve their thinking skills. According to Permendikbud (2013), students carry out five main activities to learn: observation...
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Penerapan Model Pembelajaran SM2CL untuk Meningkatkan Keterampilan Berpikir Kritis Kreatif dan Minat Belajar Biologi Siswa
Pentagon : Jurnal Matematika dan Ilmu Pengetahuan Alam
Vol 3
, No 1
(2025)
The goal to be achieved from this study is to Improve Critical and Creative Thinking Skills, as well as Increase Students' Interest in Learning Biology in Class XI A4 SMA Negeri 1 Airmadidi Through the Application of the Synectics, Mind Maps, Cooperative Learning (SM2CL) Learning Model. The problems in this study are low interest in learning students; Students are more likely to be passive when studying; Teachers have never used learning models that can make students think critically and creativ...
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Konsep Matematika dalam Kearifan Lokal Arsitektur Rumah Adat Batak Toba
Anggi Brigita Cesaria Saragih
; Elvi Mailani
; Erika Juliani Purba
; Fanny Tio Anderesta Siahaan
; Laurencia Stephanie Gregoria Purba
; Rika Silalahi
; Yosep Lamtama Tampubolon
; Nur Rarastika
Bilangan : Jurnal Ilmiah Matematika, Kebumian dan Angkasa
Vol 2
, No 5
(2024)
This study aims to examine the application of mathematical concepts, such as proportion, and symmetry, in traditional Batak house architecture through an ethnomathematics approach. The method used is a literature study, where data is obtained from various written sources, such as books, scientific journals, and related articles. The analysis was carried out by content analysis, namely by identifying and categorizing the main themes that appear in the literature, then synthesized to understand ho...
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