Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:Community Service (Pengabdian Kepada Masyarakat-PKM) is a fundamental implementation of the Tri Dharma of Higher Education. This activity aims to address the need for strong motivation and discipline among Vocational High…
h School (Sekolah Menengah Kejuruan - SMK) students, particularly those majoring in Accounting, as crucial preparation for entering the workforce or continuing their education. This PKM was conducted through an interactive socialization session involving 12th-grade Accounting students at SMKN 3 Karawang, using presentation, discussion, and Question & Answer methods. The results indicate a significant increase in participants' enthusiasm and understanding of accounting principles, career prospects, and professional ethics. Furthermore, the activity successfully fostered a collaborative partnership between the university and the school, while also enhancing the social skills of the implementing student team. In conclusion, this socialization proved to be an effective medium for knowledge and motivation transfer. It is recommended that similar initiatives be developed sustainably and expanded in scope to maximize their positive impact.
Abstract:Increasing exposure to digital content related to sexual behavior has heightened the need for education on preventing Pornography, Masturbation, and Orgasm (PMO) on platforms popular among adolescents, such as TikTok. This…
is study aims to explain how the TikTok account @nofaps.id functions as an educational platform for PMO prevention through the lens of Media Ecology theory. A qualitative approach was employed, including in-depth interviews with the account administrator and several followers, alongside observations of PMO educational content. Findings indicate that TikTok provides a digital environment facilitating the gradual development of knowledge, awareness, and behavioral change. This occurs through short-form content, engaging visuals, and interactive features, which strengthen users’ motivation, self-control, and cognitive processes throughout PMO prevention stages. Additionally, interactions between the admin and followers via comments and consultative services create a social support space that reinforces experiential learning. The study concludes that Media Ecology theory is effective in understanding how TikTok shapes an educational ecosystem around sensitive issues such as PMO addiction. Limitations include the small number of informants and focus on a single account; future research should examine multiple platforms and adopt more diverse methodologies.
Abstract:This study analyzes the use of the BTN Properti for Developer application in the Home Ownership Credit (KPR) application process at Bank BTN Manado Branch using the Technology Acceptance Model (TAM) and User Experience (UX)…
UX) approaches. The study used a descriptive qualitative method through in-depth interviews with four developer users of the application. Data analysis was conducted using the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawing. The results show that the BTN Properti for Developer application is generally well received by developers because it is considered easy to use, has a clear application flow, and is able to improve the efficiency of time, costs, and energy through a digital process. However, several obstacles were still found, such as limited document upload size, navigation that is not fully intuitive, and delays in status updates outside of operating hours. Support from BTN was considered quite responsive through training and direct communication, although improvements in the communication features in the application are needed. Based on the TAM analysis, application acceptance is influenced by perceptions of usefulness and ease of use, while from a UX perspective the application shows good usability and usefulness quality, but still requires development in the aspects of interactivity and accessibility. This study concludes that the BTN Properti for Developer application plays an important role in supporting the digital transformation of mortgage applications, with a note that continuous development is needed to optimize services and be user-oriented.
Abstract:This study aims to analyze how governance failure became a trigger for fraud in investment management at PT ASABRI. The research employs a literature study approach. The results indicate that fraud at PT ASABRI was driven…
n by the weak implementation of corporate governance principles, particularly in terms of transparency, accountability, and independence. In addition, violations of the prudential principle and weak internal controls led to investment decisions being made without adequate risk considerations and opened opportunities for collusion between internal and external parties of the company. The findings of this study emphasize that fraud is a direct consequence of governance system failure rather than merely the actions of individuals. Therefore, this study recommends the need for comprehensive governance reform through strengthening risk management, enhancing the transparency of investment reporting, and implementing independent oversight mechanisms to prevent similar cases in the future.
Abstract:Unmet need refers to couples of reproductive age who wish to delay pregnancy or no longer desire children but are not using any contraceptive method. This study aimed to identify the relationship between knowledge, attitudes,…
udes, and husband’s support with the incidence of unmet need among couples of reproductive age in RW 07, Karunrung Village, Rappocini District, Makassar City. The research was conducted from August to September 2022 using a purposive sampling technique with a total of 110 respondents. Data were collected through a structured questionnaire and analyzed using the Chi-Square test with SPSS version 26, and the findings were presented in distribution tables with descriptive explanations. The results showed significant associations between knowledge (p = 0.026), attitudes (p = 0.000), and husband’s support (p = 0.000) with the incidence of unmet need among couples of reproductive age. These findings highlight the importance of strengthening health education efforts and increasing husband involvement to reduce unmet need among couples of reproductive age.
Abstract:Adolescents are a vulnerable group to the risks of sexual violence and HIV transmission due to limited sexual literacy, insufficient access to accurate reproductive health information, and strong socio-cultural taboos surrounding…
rrounding sexuality. Comprehensive interventions are needed to equip adolescents with adequate knowledge, attitudes, and gender-sensitive decision-making skills. This study aimed to analyze the effectiveness of a PLISSIT-based Comprehensive Sexual Education intervention in improving adolescents’ attitudes toward HIV transmission prevention from a gender equality perspective. This quasi-experimental study involved 100 students selected through simple random sampling and divided into experimental and control groups. The experimental group received four PLISSIT-based educational sessions integrating gender equality principles, while the control group received conventional sexual education. Data were collected using pre- and post-test questionnaires and analyzed using the Wilcoxon signed-rank test. The results showed a substantial improvement in adolescents’ attitudes after the intervention. Prior to the intervention, only 18% of students demonstrated good attitudes toward HIV prevention, while 82% were categorized as poor. After the intervention, 90% of students in the experimental group showed good attitudes, and only 10% remained in the poor category, with a statistically significant difference (p = 0.001). These findings indicate that the PLISSIT-based comprehensive sexual education model is effective in shaping positive attitudes by providing a safe space for discussion, relevant information, and gender-responsive guidance. In conclusion, the PLISSIT-based intervention significantly enhances adolescents’ attitudes toward HIV prevention and can serve as a strategic approach in school-based reproductive health education.
Abstract:HIV (Human Immunodeficiency Virus) and AIDS (Acquired Immunodeficiency Syndrome) remain a global public health crisis, with the increasing number of cases in Indonesia, including Gorontalo, indicating a lack of public knowledge…
owledge and high social stigma as major obstacles. Advances in information technology offer significant opportunities for health promotion. HiVisitScreen is a modern, website-based digital platform developed as an educational medium to provide up-to-date information on HIV/AIDS, facilitate safe and confidential health access, and reduce the spread of HIV. This descriptive quantitative study, using a cross-sectional design, aimed to describe user satisfaction with the HiVisitScreen website among 150 active students at Gorontalo State University (UNG). User satisfaction was measured using the 13-item End User Computing Satisfaction (EUCS) questionnaire. The results show that overall, users were satisfied with the HiVisitScreen website, with a total mean score of 3.45 (Satisfied category). Among the five EUCS dimensions, Ease of Use had the highest mean score of 3.51 (Highly Satisfied category), emphasizing the application's user-friendliness and accessibility. Meanwhile, the Content dimension received the lowest mean score of 3.40 (Satisfied category), indicating that while the information is relevant and clear, improvements are needed in the completeness and suitability of the content to specific user needs, supporting the plan to add prevention features for serodiscordant couples. The HiVisitScreen website has successfully met user expectations and has the potential to function as an effective website-based intervention in HIV case management within the campus environment.
Abstract:This study explores the relationship between business strategy, business performance, innovation, and competitive advantage and their impact on customer value for non-apparel textile SMEs in Indonesia. Using Structure Equational…
uational Modeling (SEM), it aims to understand how business strategy affects business performance and innovation and how business performance and innovation mediate the relationship between business strategy and competitive advantage. In addition, it investigates the role of competitive advantage as a mediator in increasing customer value.The results show that business strategy has a significant impact on business performance, innovation, and competitive advantage. Competitive advantage proved to be an important mediator in improving customer value. However, business performance and innovation are not always effective in mediating the relationship between business strategy and competitive advantage or customer value. The findings indicate that while business performance and innovation are important, they should be viewed as part of a more holistic approach to business strategy.This research concludes that companies should focus on strategies that integrate competitive advantage through various elements, such as innovation, product quality, and marketing. Good strategic planning and effective implementation are key to achieving and maintaining competitive advantage and increasing customer value. The findings provide important insights into the need for a holistic strategic approach to achieve long-term success in an increasingly competitive market.
Abstract:The ambiguity of the elements “dealer” and “user” in Articles 114, 112, and 127 of Law Number 35 of 2009 on Narcotics creates legal uncertainty in the practice of criminal justice. These three provisions often overlap in…
erlap in law enforcement, particularly when investigators and public prosecutors apply more severe charges without comprehensively examining the legal construction of the defendant’s actions, including the social and situational context behind them. This study is a normative legal research that examines the doctrine of judicial legal discovery, principles of criminal law, and the principle of proportionality in sentencing in a more in-depth and structured manner. The results of the study indicate that judges have the authority to interpret the elements of narcotics criminal acts systematically, grammatically, and teleologically to clearly distinguish between “abusive users” and “dealers with the intent to distribute.” Legal discovery is needed to prevent overcriminalization and to ensure the protection of the rights of suspects and defendants throughout the entire criminal justice process. This study concludes that the appropriate method of interpretation is an integration of systematic interpretation, teleological interpretation, and the ratio legis of the Narcotics Law.