Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:This research aims to explore, analyze and understand the use of suluk and jawokan in the context of the culture and traditions of the Cirebon-Indramayu community. The type of research used is a qualitative descriptive study…
tudy with an ethnographic approach to document the use of suluk and jawokan in various traditional ceremonies, rituals, as well as aspects of the social and spiritual life of the community. Data collection methods include direct observation, in-depth interviews, and searching related literature. The research results show that suluk and jawokan have an important role in traditional ceremonies, traditional medicine, and religious rituals, used for various purposes such as healing, protection, and communication with ancestral spirits.
Apart from that, suluk and jawokan reflect cultural values and local wisdom passed down from generation to generation. This research concludes that preserving suluk and jawokan as part of intangible cultural heritage is very important to maintain the identity and cultural sustainability of the people of Cirebon-Indramayu. The mysticism of suluk and jawokan is oral literature that developed among the people of Cirebon-Indramayu as a vehicle for expression in expressing ethics, aesthetics and transcendent values in deeper social and religious realms.
Based on the research results, the students' writing level is very enthusiastic, so that students are able to express ideas, thoughts, and messages in writing poetry or mantras. It turns out that based on the table, 70% of students like writing, 15% dislike it, and 15% are hesitant. Learning to write requires continuous practice. For this reason, teachers as facilitators and motivators for students, should offer strategies in the form of methods and media that are interesting for students. The strategies used by teachers determine the success of learning. To achieve writing skills, a lot of practice is needed. Appropriate and varied writing exercises will make it easier for students to learn the language and have a big influence on learning other subjects. Therefore, the role of teachers and their creativity in the learning process also determines the success of students in learning the language, especially writing lessons.
Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
Abstract:The rapid digital transformation in education has redefined the role of teachers, necessitating the integration of Artificial Intelligence (AI) to enhance pedagogical efficiency. This study aims to analyze the needs of primary…
rimary school teachers regarding AI, describe the implementation of AI-assisted smart teaching training, and evaluate its impact on teachers' professional competence and the quality of produced instructional tools. Utilizing a descriptive qualitative approach with a field study design, the research was conducted at UPTD SD Negeri 33 Bangai. Data were collected through participatory observation, semi-structured interviews, and document analysis of teaching modules and worksheets. The subjects were selected via purposive sampling, and data were analyzed using the interactive model of reduction, display, and conclusion drawing. The results indicate that AI-assisted smart teaching training effectively shifts teachers from passive technology users to active pedagogical designers. Findings reveal a paradigm shift where teachers perceive AI as "augmenting intelligence" that strengthens rather than replaces their professional role. The instructional tools produced post-training showed significant improvements in systematic alignment and the integration of Higher-Order Thinking Skills (HOTS). Grounded in adult learning and experiential learning theories, this practice-based model fosters greater learning autonomy and reflective practice. This study contributes empirical evidence for the primary education context, suggesting that human-centered and pedagogically-driven AI integration is a vital strategy for teacher professional development in the digital era.
Abstract:Deep learning is an important approach to improving the quality of 21st-century learning, but its implementation in elementary schools still faces various challenges, particularly related to teacher readiness and competency.…
ncy. This study aims to analyze the implementation and outcomes of deep learning training for teachers at the UPTD SDN 22 Sampean. The study used a qualitative approach with a field study design. The subjects were elementary school teachers who participated in the deep learning training. Data were collected through observation, interviews, and documentation, then analyzed using data reduction, data presentation, and conclusion drawing techniques.
The results of the study indicate that immersive learning training improved teachers' conceptual understanding and practical skills in developing immersive learning-based teaching materials. Teachers began designing lessons oriented toward conceptual understanding, active student engagement, and reflection on learning. These findings indicate that practice-based training is effective in supporting the implementation of immersive learning in elementary schools. This study recommends the need for ongoing training and implementation support to ensure the sustainability of immersive learning in the classroom.
Abstract:This study examines the implementation of character education at MTsN 3 Halmahera Utara through four focal values: religiosity, honesty, tolerance, and discipline. Using a qualitative naturalistic approach, data were collected…
lected from the head of the madrasah, teachers, and students through in depth interviews, participant observation, and documentation. The findings indicate that character education is organized as a whole school culture rather than a standalone program. Religiosity is strengthened through routinized worship practices that scaffold ethical conduct and self regulation. Honesty is fostered through teacher exemplarity, trust based learning situations, and clear behavioral norms related to academic integrity and everyday responsibility. Tolerance is cultivated as a relational practice through inclusive interaction norms and respect for differences in the school community. Discipline is reinforced through consistent routines, rule clarity, and guided accountability, though its internalization remains sensitive to family support and external influences. Overall, the study shows that coherent habituation, modeling, and institutional consistency are decisive for embedding character values in students’ daily behavior and for sustaining a constructive moral climate in the madrasah. The results suggest implications for school leadership, teacher development, and family engagement. Limitations include the single site design and scope, indicating the need for comparative and longitudinal studies.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy but still face challenges in accessing financing from formal financial institutions. One of the main obstacles to financing access…
ss is the limited ability of MSME owners to prepare systematic, accurate, and standardized financial statements. Many MSMEs do not maintain proper transaction records, mix personal and business finances, and lack formal financial reports required for financing applications.This community service program aims to provide education and mentoring on simple financial statement preparation to improve financial literacy and financing readiness of MSMEs. The activities were carried out through socialization, basic accounting training, intensive mentoring on transaction recording, preparation of financial statements, and financing application simulations. The program was conducted for one month targeting Warung Rindu Malam MSME located in Poka Village, Ambon City.The results indicate an improvement in participants’ understanding and skills in financial recording and preparation of income statements, simple balance sheets, and cash flow statements. The targeted MSME successfully produced organized financial documents that are ready to be used for financing applications. This program is expected to encourage more professional and sustainable MSME financial management.
Abstract:This study aims to analyze the social function of bini traditional poetry in the maintenance of the socio-cultural identity of local communities in Londalusi, East Rote District, Rote-Ndao Regency. The focus of the research…
rch is directed at the identification of the educational, normative, symbolic, integrative, and communicative functions of oral traditions related to the life cycle of society, including birth, marriage, and death. This study uses a qualitative approach with ethnographic-descriptive design. Data was collected through in-depth interviews and documentation of traditional narratives submitted by two key informants, namely traditional speakers (manehelo) and local traditional leaders. Data analysis was carried out thematically to map the social function of traditional narratives in the context of people's social lives. The results of the study show that traditional narratives and traditional bini poetry play an important role as a medium for inheriting traditional values, collective memory, local cosmology, and inter-generational social ethics. This oral tradition functions as a means of informal education, a regulator of social norms, a symbol of representation of the Rote people's worldview, a strengthening of social cohesion, and a cultural communication medium that maintains the continuity of the socio-cultural identity of the local community. This research confirms that the oral tradition of bini is not just an aesthetic expression, but a living and adaptive socio-cultural system. These findings contribute to strengthening the study of oral literature and cultural anthropology, especially in the context of Indonesian archipelago communities.
Abstract:This study aims to analyze the language attitudes of grade VIII students of SMP Negeri 3 Sungguminasa and its influence on the use of Indonesian language in learning, especially listening and reading skills. This study uses…
ses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. Data was obtained from Indonesian teachers, homeroom teachers, and students as the main informants. The results of the study show that students' language attitudes vary, ranging from very positive to less appreciative of the use of Indonesian. Students with a positive attitude are more active in using Indonesian in learning and have better listening and reading skills. On the other hand, students with negative attitudes tend to be passive, less confident, and more dominant in using regional languages in daily communication. Environmental factors, material relevance, teaching methods, and learning experiences greatly influence the formation of students' language attitudes. This study confirms that language attitudes are an important factor in the success of Indonesian language learning. These findings are expected to be the basis for teachers and schools to design learning strategies that are more communicative, contextual, and able to foster students' positive attitudes towards the Indonesian language
Abstract:Field study activities are an important part of experiential learning in teacher education. This study aims to examine the impact of field study activities on teaching module development and teacher competence. The research…
rch employed a qualitative descriptive approach involving graduate students and teachers participating in field study programs. Data were collected through observation, interviews, and document analysis of teaching modules. The findings indicate that field study activities positively influence the development of contextual teaching modules and enhance teachers’ pedagogical, professional, and social competences. The study concludes that field study activities support continuous professional development and improve instructional practices. These findings provide practical implications for teacher education programs.