Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:Kematangan karier merupakan salah satu aspek penting yang perlu dimiliki peserta didik sebagai bekal dalam menentukan pilihan pendidikan lanjutan maupun pekerjaan di masa depan. Salah satu faktor yang diduga berhubungan…
dengan kematangan karier adalah keikutsertaan siswa dalam kegiatan ekstrakurikuler. Penelitian ini bertujuan untuk mengetahui perbedaan kematangan karier antara siswa yang mengikuti kegiatan ekstrakurikuler dengan siswa yang tidak mengikuti kegiatan ekstrakurikuler di Madrasah Aliyah Negeri Kota Serang. Penelitian menggunakan pendekatan kuantitatif dengan metode komparatif. Sampel penelitian berjumlah 404 siswa yang berasal dari MAN 1 Kota Serang dan MAN 2 Kota Serang, yang dipilih menggunakan teknik stratified random sampling. Pengumpulan data dilakukan menggunakan angket kematangan karier yang disusun berdasarkan enam aspek kematangan karier yaitu orientasi karier, informasi dan perencanaan karier, konsistensi pilihan karier, pemantapan karakteristik diri, kemandirian dalam memilih karier, serta kebijaksanaan dalam memilih karier. Data dianalisis melalui uji normalitas, uji homogenitas, dan uji komparatif. Hasil penelitian menunjukkan bahwa tingkat kematangan karier siswa secara umum berada pada kategori baik dengan nilai rata-rata sebesar 194,16. Namun demikian, hasil pengujian hipotesis menunjukkan tidak terdapat perbedaan yang signifikan antara siswa yang mengikuti kegiatan ekstrakurikuler dan siswa yang tidak mengikuti kegiatan ekstrakurikuler (Sig. = 0,347 > 0,05). Temuan ini menunjukkan bahwa keikutsertaan dalam kegiatan ekstrakurikuler bukan merupakan faktor yang membedakan tingkat kematangan karier siswa. Kematangan karier diduga lebih dipengaruhi oleh berbagai faktor lain, seperti pemahaman diri, dukungan keluarga, pengalaman belajar, layanan bimbingan karier, dan akses terhadap informasi karier.
Career maturity is an important aspect that students need to develop in preparing for future educational and occupational choices. One factor that is assumed to be related to career maturity is participation in extracurricular activities. This study aimed to examine the differences in career maturity between students who participated in extracurricular activities and those who did not in State Islamic Senior High Schools (Madrasah Aliyah Negeri) in Serang City. This study employed a quantitative approach using a comparative research design. The sample consisted of 404 students from MAN 1 Serang City and MAN 2 Serang City selected through stratified random sampling. Data were collected using a career maturity questionnaire six dimensions of career maturity: career orientation, career information and planning, consistency of career preferences, crystallization of self-characteristics, career independence, and wisdom in career choice. Data were analyzed using normality testing, homogeneity testing, and comparative analysis. The results indicated that students' career maturity was generally at a good level, with a mean score of 194.16. However, the hypothesis testing revealed no significant difference in career maturity between students who participated in extracurricular activities and those who did not (Sig. = 0.347 > 0.05). These findings suggest that participation in extracurricular activities is not a distinguishing factor in students' career maturity. Career maturity is likely influenced by other factors, including self-understanding, family support, learning experiences, career guidance services, and access to career information.
Abstract:This study explores how the Salatiga City Government operationalizes principles of good governance and implements the Government Internal Control System (GICS), as reflected in the 2024 Local Government Financial Report–…
�� LKPD. The research also assesses how these mechanisms contribute to achieving Sustainable Development Goal (SDG) 16. Employing a descriptive qualitative approach, this study analyzes secondary data 2024 LKPD, performance accountability reports, and related internal control evaluations. This is complemented by triangulated insights from interviews with key government personnel. The findings reveal that Salatiga City has embedded core governance principles-transparency, accountability, and participatory engagement-within its financial reporting processes. The city's internal control system has reached Maturity Level 3 (Defined), indicating that control mechanisms are well-documented, institutionalized, and consistently applied. The use of digital reporting tools and community-based oversight further supports a culture of openness and accountability. The case of Salatiga City provides actionable insights for other local governments seeking to enhance financial governance. These practices directly support Indonesia's commitment to SDG 16, by fostering public trust and institutional integrity. This study adds to the emerging literature by integrating GICS analysis with local-level governance outcomes, not only to meet compliance standards but also to advance broader, effective, accountable, and inclusive development goals.
Abstract:A mid-sized school district could achieve annual savings of $2.3 million—sufficient to support significant teacher salary increases—by streamlining procurement processes and reducing the number of suppliers from 87 to 12.…
o 12. This practical success reflects the operational rigor of enterprise models, exemplified by Walmart Business, which has been successfully tailored for K-12 education. The study indicates a systemic crisis. Sixty-eight percent of U.S. districts experience a 19% loss of their non-payroll budgets due to procurement inefficiencies, resulting in significant financial losses for classrooms attributed to fragmented purchasing and compliance deficiencies. The study employs a rigorous mixed-methods analysis, incorporating in-depth case studies from 35 districts, a national survey of 300 procurement officers, and comprehensive spend analytics, to illustrate the transformative outcomes associated with enhanced procurement maturity. Consolidated purchasing platforms reduce processing costs by 53% and capture 92% of rebates. Additionally, the new Procurement Simplicity Scorecard predicts 79% efficiency gains, offering leaders a practical diagnostic tool. This study presents two validated innovations: the K-12 Procurement Maturity Model, which delineates a phased progression from fragmentation to strategic excellence, and the Zero-Waste Playbook, which details tactical measures for waste elimination. The evidence indicates that reengineering procurement is not merely an administrative concern; it represents a significant, frequently neglected mechanism for generating billions in savings by 2025. These funds have the potential to enhance arts programs, update outdated STEM laboratories, and recruit and retain high-quality educators. This research offers a definitive framework for districts aiming to transform waste into opportunities for equity.
Abstract:Banks are defined as financial intermediaries that borrow money from surplus spending units and lend to deficit spending units. During this process, they carry out four basic services: liquidity intermediation,…
diation, denomination intermediation, risk intermediation, and maturity intermediation. The nature of this intermediation makes banks face many risks, including liquidity risk, operational risk, credit risk, interest rate risk and foreign exchange risk. In this study we attempt to identified the determinants of bank risk in Tunisian context . We measured bank risk with (RWTA. NPL and Zscore). We used a sample of 11 banks quoted in financial market of Tunis for the period ( 2014-2023). By estimation of 3 models with the technique of panel data ,we found that liquidity ; total credit ; return on equity ; size ; capital ; economic growth and inflation have a significant effect on bank risk
Abstract:Perundungan fisik (physical bullying) masih menjadi permasalahan serius dalam dunia pendidikan dasar karena berdampak negatif terhadap perkembangan psikologis, sosial, dan akademik siswa. Penelitian ini bertujuan untuk mendeskripsikan…
endeskripsikan peran penanaman nilai empati dan toleransi sebagai strategi pencegahan physical bullying pada siswa kelas IV SDN 2 Mudalrejo. Penelitian menggunakan pendekatan kualitatif dengan metode deskriptif. Pengumpulan data dilakukan melalui observasi partisipatif, wawancara semi-terstruktur dengan guru dan pihak sekolah, serta dokumentasi yang meliputi tata tertib sekolah, RPP, dan kegiatan pembelajaran. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sebelum intervensi, masih ditemukan perilaku physical bullying seperti mendorong, memukul ringan, mencubit, dan body shaming. Setelah diterapkan penanaman empati dan toleransi melalui pembelajaran berbasis cerita, diskusi, dan simulasi peran, terjadi penurunan perilaku kekerasan fisik serta peningkatan sikap peduli, kemampuan mengelola emosi, dan penghargaan terhadap perbedaan antar siswa. Penelitian ini menyimpulkan bahwa penguatan empati dan toleransi yang terintegrasi dalam pembelajaran, serta didukung oleh peran guru sebagai teladan, efektif dalam mencegah physical bullying dan menciptakan lingkungan belajar yang aman, harmonis, dan kondusif di sekolah dasar.
Abstract:Dalam siklus kehidupan aspek kesehatan menjadi indikator penting dalam siklus kehidupan individu dalam semua level kehidupan termasuk kelompok remaja. Pada masa remaja yang merupakan fase penting terkait dengan pertumbuhan…
an dan perkembangan, dimana tahapan ini merupakan peralihan antara masa anak-anak menuju masa dewasa. Jika kita lihat dari tahapan ini maka periode ini akan terjadi perubahan yang signifikan dalam organ reproduksi yang akan matur sehinngga penting pemahaman yang adekuat pada remaja dalam mendukung cegahnya pernikahan dini pada remaja.. dimana kita ketahui banyaknya kasus pernikahan dini di kalangan remaja. sehingga penting memberikan pendidikan kesehatan sejak dini dalam upaya peningkatan mencegahnya pernikahan dini diusia remaja. Indikator kesehatan reproduksi diantaranya menjaga kebersihan organ intim, hubungan yang sehat serta pencegahan kehamilan yang tidak direncanakan dan penyakit menular seksual(PMS) seperti HIV. Tujuan pengabdian masyarakat ini adalah memberikan pendidikan kesehatan tentang kesehatan reproduksi pada remaja dengan menggunakan media powerpoint dan leaflet.
Abstract:Development is a continuous process of qualitative change towards maturity, marked by increased organ function, cognitive, emotional, motoric, and behavioral abilities. Early adulthood is a period of human development from…
om adolescence to adulthood. Early adulthood begins between the ages of 16 and 40. In the human lifespan, adulthood plays an important role as a phase in which individuals experience various changes and adjustments. In this developmental process, several possible behavioral changes are very influential, including hedonism. The view of hedonism is often associated with consumptive and hedonistic behavior. People who adhere to hedonism will always seek ways to obtain pleasure, whether material, physical, or spiritual pleasure. Related to the increasingly advanced world of education, various learning models are implemented as an effort to adapt to the times. One of them is the deep learning learning model, deep learning is a pedagogical approach that focuses on understanding substantial concepts in depth, not just the breadth of material, through meaningful, conscious, and enjoyable (holistic) learning experiences. This study aims to analyze how hedonism in the application of the deep learning learning model influences the development of students' early adulthood, using qualitative descriptive methods. The research results show a significant influence between hedonistic attitudes in the application of deep learning and early adulthood development, as seen through observations and interviews conducted directly during the learning process. One observation revealed that students appeared relaxed and enjoyed group assignments, as some paid to be relieved of responsibility for completing them.
Abstract:This study aims to analyze parental involvement in children's spiritual education as a key factor in their holistic development. Employing a library research method, the researcher explores various literatures on the concepts…
cepts and practices of parental spiritual education. The findings indicate that active parental involvement, through the application of moral values, behavioral modeling, and open communication, significantly contributes to children's emotional, social, and academic development. The research reveals that children receiving adequate spiritual education are likely to possess better psychological resilience and more mature interpersonal skills. Although challenges such as economic pressures and time constraints hinder spiritual education at home, support from educational institutions and collaboration with the community can enhance its efficacy. The implications of this research highlight the importance of strengthening parental roles in spiritual education to shape children's character and moral identity, as well as to prepare them for future challenges. These findings provide valuable insights for the development of educational policies that emphasize parental involvement in supporting children's spiritual education.
Keywords: parental involvement, spiritual education, children.
Abstract:The Indonesian telecommunication industry is currently experiencing saturation in the Business-to-Consumer (B2C) market segment, prompting PT Telkom Indonesia (Persero) Tbk to aggressively execute business transformation…
by shifting toward a Business-to-Business (B2B) Digital model to maintain relevance amidst increasingly competitive and dynamic global business competition. This shifting phenomenon demands comprehensive internal readiness, particularly regarding resource orchestration and marketing ambidexterity maturity to balance traditional connectivity business with the exploration of high-value digital service innovation. This research employs a quantitative methodology with descriptive and causal approaches to dissect and objectively measure the level of organizational readiness in facing such market disruptions. Primary data collection was conducted with 385 respondents consisting of employees and strategic stakeholders involved in the transformation process at PT Telkom Indonesia using a nonprobability sampling technique with a purposive sampling method. All collected data were subsequently processed and tested using the SmartPLS version 4 analysis tool to ensure accuracy in modeling the complex relationships between the variables. The data analysis techniques utilized include descriptive statistics to provide a general overview of the data and variance-based Structural Equation Modeling (PLS-SEM) to test the significance of relationships between latent variables within the research model. The research findings project that corporate strategy significantly and positively influences business transformation success and B2B Digital model development, while simultaneously providing a strong direct impact on strengthening the company's competitiveness at the global level. The analysis results also indicate that internal transformation effectiveness and the implementation of B2B digital solutions are primary determinants capable of substantially enhancing the company's ability to compete across borders in the digital platform era. Furthermore, the mediating roles of business transformation and B2B Digital model variables have proven to be crucial in reinforcing the link between corporate strategic orientation and the achievement of sustainable international competitive advantage. Overall, this study provides an empirical foundation regarding the importance of precise resource orchestration for Telkom Indonesia to realize its vision as a preferred digital telco capable of winning competition in international markets.