Abstract:This research discusses the change of cooperatives towards digitalization from the perspective of Innovation Diffusion theory from Everett M Rogers at the CU Sehati Cooperative in Jakarta. Digitalization is an important…
strategy for cooperatives to continue to exist and be relevant during such rapid technological changes. This study uses a qualitative-descriptive approach with case study and literature study methods. The study results show that the implementation of digitalization in the CU Sehati Cooperative is in the innovation stage, with cooperative members as adopters who support the organization's sustainability. The study identifies the key factors influencing technology adoption. It also recommends training cooperative members and strengthening digital infrastructure to accelerate technology adoption so that cooperatives can increasingly contribute to the community's economy.
Abstract:This article discusses the debate between rationalism and empiricism from the perspective of modern epistemology, aiming to uncover how both approaches have contributed to the development of science and technology. Rationalism…
nalism asserts that knowledge is acquired through reason and logic, independent of sensory experience, as advocated by philosophers such as René Descartes and Gottfried Wilhelm Leibniz. In contrast, empiricism emphasizes that knowledge arises from sensory experience, as articulated by John Locke, George Berkeley, and David Hume. Although these views are often considered opposing, Immanuel Kant attempted to bridge the gap by proposing that knowledge is the result of the interaction between reason and experience. In the context of modern science, both rationalism and empiricism are no longer viewed as separate poles but rather as complementary, especially in fields such as artificial intelligence and neurobiology. This article demonstrates that the synthesis of rationalism and empiricism provides a more holistic understanding of human knowledge, which is highly relevant to the advancement of science and technology in the modern era. This research employs a descriptive-analytical qualitative approach, examining literature related to rationalism, empiricism, and modern epistemology to analyze their contributions to the formation of knowledge
Abstract:Idealism and realism are two opposing philosophies that have shaped the field of education for centuries. These two philosophies have significantly influenced educational practices and curriculum development, with educators…
ors often incorporating elements of both idealism and realism into their teaching methods. The method used in this study is a literature review, which involves searching for literature from both international and national sources using tools like QuillBot. This literature study examines the relationship between relevant writings and supporting literature, such as books, journals, articles, theses, and other relevant sources found on the internet. The results of this study show that the integration of idealism and realism in education is crucial to providing students with a comprehensive and effective learning experience. By balancing a focus on ethical values and practical skills, educators can help students develop the tools they need to thrive in both academic settings and the real world.
Abstract:This qualitative research discusses the implementation of the Financial Management Accounting Information System (FIS) and its implications for the efficiency and effectiveness of financial management of organizations or…
companies. Through a case study approach, this research analyzes how the implementation of AIS-PK affects the sprocess of recording, monitoring, and reporting finances. Data were obtained through interviews with relevant personnel, direct observation, and analysis of finance-related documents. The results show that the implementation of AIS-PK positively affects the efficiency of financial management by improving accuracy and speed in recording transactions and monitoring cash. In addition, the ability to generate real-time financial reports also strengthens more timely decision-making. The implication of these findings is the importance of information technology integration in financial management strategies to improve organizational or corporate performance
Abstract:This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects…
fects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.
Abstract:21st century skills absolutely must be taught at all levels of education, especially elementary schools, because students have experienced very fast changing times. Elementary school students are automatically involved in…
n becoming part of 21st century society. Therefore, 21st century 4C skills, namely Critical Thinking and Problem Solving, Communication, Collaboration, and Creativity and innovation should be taught at all levels of elementary school classes according to the development and needs of students . The aim of the study is to describe the nature of 21st century skills and the importance of their application in elementary schools. The research method used is literature study. The data sources in this study were examined from various reading sources such as books and journal articles. This method is carried out so that this journal article can provide relevant and reliable information based on data sources and provide a clear picture of 21st Century 4C skills in elementary schools. The results of this study indicate that teaching 21st century skills is a necessity for every school to form skilled students in 21st century society. The learning objectives are so that students are familiar with good communication, cooperate in a compact manner, are critical of problems and are able to solve them, and are critical and innovative in their work produce new goods.
Abstract:Everbright has become one of the distributing companies selling various products, one of which is the Dettol product. In optimizing the stock and marketing of Dettol products, the company faces difficulties in identifying…
g the best-selling products and those less favored by customers. This research data originates from the sales transaction data of Dettol soap in November, comprising 77 sales data. Through the use of data mining, particularly the K-means Clustering method, it becomes a relevant approach to solving this issue. The objective of this research is to avoid excess inventory that remains unsold while meeting the diverse needs of customers. The results of this study show the visualization of the distribution of Dettol soap product clusters and grouping based on sales levels. There were 21 best-selling item data, 31 well-selling item data, and 25 less popular item data, enabling the company to manage inventory based on the best-selling items.
Abstract:The educational approach in Indonesia, especially at Madrasah Tsanawiyah (MTs) Daarussalam, must respond to the challenges of globalization and rapid advances in information technology. This change requires a transformation…
ion of the learning system from conventional methods that are oriented toward memorization to an educational model that is more interactive and relevant to the needs of the times. Critical, creative, and adaptable skills are a must for graduates to compete in the dynamic world of work. Integrating digital technology in learning, such as the use of AI-based learning tools and digital platforms such as ChatGPT, has the potential to increase student participation and provide a more individualized approach to teaching. In this context, MTs Darussalam is committed to carrying out transformation by increasing teachers' understanding of educational technology and implementing professional training. By implementing a collaborative and creative digital learning model, it is hoped that students can develop into critical thinkers and problem solvers ready to face future challenges. This transformation is not just a change in methods but an educational investment aimed at building competitive human resources in the global era.
Abstract:This research discusses the influence of social media content on the emergence of Fear of Missing Out (FOMO) behavior and its connection to increasing consumerism in Generation Z. This generation grew up in a digital ecosystem…
system saturated with visualizations of ideal lifestyles disseminated through platforms like TikTok, Instagram, and Twitter. Constant exposure to such content creates anxiety about missing out on seemingly important social experiences. FOMO then triggers consumptive actions, not due to functional needs, but because of symbolic impulses and social pressure to remain relevant within digital communities. This study employs a descriptive qualitative method with in-depth interviews of informants aged 20–26 years. The analysis results show that content such as unboxing, product reviews, and personal lifestyles have a significant impact on creating social pressure and shaping consumption-based identity. These findings underscore the importance of digital literacy and critical awareness so that Generation Z does not get trapped in a cycle of impulsive consumption, which poses risks to both mental and financial health. As an alternative, the Joy of Missing Out (JOMO) approach is introduced to build healthier and more authentic digital relationships.
Abstract:Tujuan penelitian ini adalah untuk mengetahui pengaruh partisipasi penyusunan anggaran dan job relevan information terhadap kinerja manajerial. Populasi dalam penelitian ini sebanyak 27 SKPD Kabupaten Merauke. Sampel dalam…
alam penelitian ini adalah Kepala Dinas/Badan, Kepala bidang/kepala bagian, Kepala Sub bidang/bagian, Anggota bidang/bagian anggaran yang berada di 27 SKPD Kabupaten Merauke. Setelah menggunakan teknik purposive sampling maka didapatkan populasi sebanyak 75 responden dari 20 SKPD. Data yang digunakan merupakan data primer yang didapat melalui kuesioner yang diberikan dan kemudian data tersebut diolah menggunakan bantuan program SPSS versi 25. Hasil penelitian menunjukkan bahwa partisipasi penyusunan anggaran berpengaruh positif dan signifikan terhadap kinerja manajerial. Job relevant information berpengaruh positif dan tidak signifikan terhadap kinerja manajerial. Secara simultan partisipasi penyusunan anggaran dan job relevant information berpengaruh positif dan signifikan terhadap kinerja manajerial.