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FINANCIAL PERFORMANCE ANALYSIS AT PT. ASKRINDO

Fitriyani
Abstract: This study aims to analyze the financial performance of PT. Askrindo with a focus on liquidity and solvency ratios. Insurance companies play a crucial role in providing services to address future risks. The performance of… f these financial companies is evaluated using financial statements consisting of balance sheets and income statements. Liquidity and solvency ratios were chosen as the primary analytical tools in this study. The analysis results indicate that PT. Askrindo has good liquidity performance, where current assets can adequately cover current liabilities. The liquidity ratio during the period 2019 to 2022 showed a positive increase, reaching an average of 297% in 2022. However, there was a decline in the solvency ratio, especially in the debt-to-equity ratio, which decreased from an average of 1.05% in 2019 to 0.78% in 2022. This situation can affect the company's ability to bear high risks, especially due to high premiums. Therefore, PT. Askrindo needs to take steps to increase capital and ensure efficient use of assets to strengthen its overall financial position. In conclusion, although PT. Askrindo has good liquidity performance, so the company needs to increase capital and improve its solvency ratio. This is expected to increase creditor and investor confidence and strengthen the company's ability to face future risks.

Digital Administrasi Dan Penguatan Manajemen Tata Kelola Kantor Desa Prapat Janji Berbasis Sistem Informasi

Sudarmin Sudarmin, Sumantri Sumantri, Santoso Santoso, Irianto Irianto
Abstract: Kantor Desa Prapat Janji menghadapi berbagai permasalahan dalam pengelolaan administrasi dan tata kelola pemerintahan desa, seperti pencatatan data yang masih dilakukan secara manual, keterlambatan pelayanan administrasi,… , kesulitan dalam pencarian arsip, serta belum optimalnya pemanfaatan teknologi informasi dalam mendukung pelayanan publik. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan efektivitas administrasi desa melalui penerapan sistem informasi administrasi desa serta penguatan kapasitas aparatur dalam pengelolaan tata kelola berbasis digital. Metode yang digunakan meliputi observasi, identifikasi kebutuhan, pelatihan, pendampingan, dan evaluasi implementasi sistem. Hasil sementara menunjukkan bahwa penerapan sistem informasi mampu meningkatkan kecepatan pengolahan data administrasi sebesar 75%, mempercepat proses pencarian arsip hingga 80%, serta meningkatkan kompetensi aparatur desa dalam penggunaan teknologi informasi sebesar 85% berdasarkan hasil pre-test dan post-test. Selain itu, tingkat kepuasan perangkat desa terhadap penggunaan sistem mencapai 88%. Implementasi ini diharapkan mampu mewujudkan pelayanan publik yang lebih efektif, efisien, transparan, dan akuntabel di Desa Prapat Janji. The Prapat Janji Village Office faces several challenges in managing administrative processes and village governance, including manual data recording, delays in administrative services, difficulties in document retrieval, and the suboptimal utilization of information technology to support public services. This community service program aims to improve the effectiveness of village administration through the implementation of a village administrative information system and the strengthening of village officials’ capacity in managing digital-based governance. The methods employed include observation, needs assessment, training, mentoring, and system implementation evaluation. Preliminary results indicate that the implementation of the information system has increased the efficiency of administrative data processing by 75%, accelerated document retrieval processes by up to 80%, and enhanced the information technology competencies of village officials by 85%, based on pre-test and post-test evaluations. Furthermore, the satisfaction level of village staff regarding the use of the system reached 88%. The implementation is expected to promote more effective, efficient, transparent, and accountable public services in Prapat Janji Village.

Menuju Desa Modern Administrasi Digital Dan Manajemen Efektif

Nofriadi, Adi Prijuna Lubis, Indra Ramadhona Harahap
Abstract: Desa sebagai unit pemerintahan dasar memiliki peran strategis dalam pembangunan dan pelayanan publik, namun masih menghadapi berbagai kendala dalam administrasi dan manajemen. Pengelolaan yang masih manual menyebabkan pelayanan… layanan lambat, rawan kesalahan, serta rendahnya transparansi dan akuntabilitas. Selain itu, keterbatasan kompetensi aparatur desa dalam teknologi dan manajemen modern menghambat efektivitas perencanaan, pelaksanaan, serta evaluasi program pembangunan. Kondisi ini berdampak pada rendahnya kualitas layanan publik dan partisipasi masyarakat. Oleh karena itu, transformasi digital dan penguatan manajemen pemerintahan desa menjadi kebutuhan mendesak. Kegiatan Pengabdian kepada Masyarakat bertajuk “Menuju Desa Modern: Administrasi Digital dan Manajemen Efektif” dirancang untuk meningkatkan kapasitas aparatur desa melalui pelatihan dan pendampingan. Program ini bertujuan mengimplementasikan sistem administrasi digital yang terintegrasi serta manajemen pemerintahan yang efektif, guna meningkatkan efisiensi pelayanan, transparansi, dan kualitas tata kelola desa secara berkelanjutan Villages, as the lowest level of government, play a strategic role in development and public service delivery; however, they still face various challenges in administration and management. Manual administrative processes lead to slow services, a high risk of errors, and low levels of transparency and accountability. In addition, the limited competence of village officials in technology and modern management hinders the effectiveness of planning, implementation, and evaluation of development programs. This condition impacts the quality of public services and reduces community participation. Therefore, digital transformation and the strengthening of village governance management have become urgent necessities. A Community Service program entitled “Towards a Modern Village: Digital Administration and Effective Management” is designed to enhance the capacity of village officials through training and mentoring. This program aims to implement an integrated digital administrative system and effective governance management in order to improve service efficiency, transparency, and the overall quality of sustainable village governance

Peran Manajemen Sumber Daya Manusia dalam Membantu Mengatasi Permasalahan Mahasiswa di LPM Dinamika UIN SU

Syntia, Windari, Nabila Putri, Cantika, Juleha, Nurwahidah Lubis, Siti, Mardiyah, Ainul
Abstract: This study aims to determine the role of human resource management (HRM) in helping to overcome student problems at the Student Press Institute (LPM) DINAMIKA, State Islamic University of North Sumatra (UIN SU), particularly… arly in improving member quality, overcoming member activity problems, and identifying obstacles faced in organizational HR management. This study uses a qualitative method with a descriptive approach. Data were obtained through interviews, observations, and documentation with informants consisting of the General Manager, Head of the Research and Development Division (Litbang), Head of the Member Resource Development Subdivision (PSDA), and members of LPM DINAMIKA UIN SU. The results of the study indicate that HRM plays a role in improving member quality through various coaching and competency development programs, and helps increase member activity through continuous motivation, coaching, and coordination. However, its implementation still faces several obstacles, such as low member commitment, time constraints, and differences in motivation levels. Therefore, more effective and sustainable HRM management is needed to support the development of the organization and its members.

ANALYSIS IMPLEMENTATION OF THE SELF-HELP HOUSING STIMULANT ASSISTANCE PROGRAM (BSPS) POLICY FOR LOW-INCOME COMMUNITIES IN LANGSA CITY , ACEH PROVINCE

Ajai
Abstract: Humans as social beings have 3 (three) basic needs which are often also called primary needs, namely clothing, food and shelter. The efforts made by the government cannot be separated from the state's goal of creating livable… vable homes for its people as mandated by the 1945 Constitution, especially Article 28 H paragraph (1) which states that everyone has the right to live in physical and spiritual prosperity. The implementation of the Self-Help Housing Stimulus Assistance Program (BSPS) has not been optimal due to the lack of socialization, which has an impact on the lack of understanding of procedures/requirements, both administrative and technical. The driving factors in the implementation of the Self-Help Housing Stimulant Assistance Program (BSPS) consist of Strengths ( There is a legal umbrella for BSPS , Availability of funds from the APBN , Establishment of Central-Regional Coordination and Opportunities (The existence of a Technical Team from the Ministry, Availability of Companion Personnel, Companion Funds for field operations). Meanwhile, the Inhibiting Factors are the Existence of Weaknesses (Limited Socialization of the BSPS Program; Distribution of materials and materials, Minimal knowledge of recipients regarding accountability) and Threats or Obstacles (High rainfall during construction, Changes in policies regarding BSPS, Continuity of the BSPS program). The implementation of the Self-Help Housing Stimulus Assistance Program (BSPS) in the future will be carried out with an Aggressive Strategy , namely the Strategy of Using STRENGTHS by taking advantage of OPPORTUNITIES. Using Strengths, namely: There is a legal umbrella for BSPS , Availability of funds from the APBN , Establishment of Central-Regional Coordination by Utilizing Opportunities, namely: The existence of a Technical Team from the Ministry, Availability of Companion Personnel. Field operational Companion Funds. The government needs to improve public awareness of the Self-Help Housing Stimulus Assistance (BSPS) program to make it easier for potential recipients to understand. Likewise, local community conditions need to be adjusted to the technical requirements so that prospective BSPS recipients who do not yet have land titles in accordance with applicable regulations can simply obtain a Certificate of Land Title. The government can then facilitate the acquisition of land titles in accordance with statutory provisions.

PARTICIPATION IN ABSORPTION AND DISTRIBUTION OF ASPIRATIONS IN THE FRAMEWORK OF STRENGTHENING THE FUNCTION OF THE DPRD OF WEST NIAS DISTRICT, NORTH SUMATRA PROVINCE

Arga De
Abstract: Thus, continuous efforts are needed to increase community participation in democracy and participate in filling development. The higher level of community participation in providing suggestions, opinions, input, constructive… tive criticism and other forms of participation will indicate the level of quality of the development and governance process starting from planning, implementation / implementation, and control and supervision. The purpose of this study is to analyze the implementation of community aspiration absorption carried out by the West Nias Regency DPRD and analyze the participation carried out by the community in channeling their aspirations through the West Nias Regency DPRD. The research method used is a descriptive method with a qualitative approach. Descriptive research method is a method in examining a group of people in an object, a system of thought, or in a class of events in the present. The purpose of this descriptive research is to make a description, general picture or painting systematically, factually, and accurately regarding the facts, characteristics and relationships between the phenomena being investigated. The results of this study are 1) The absorption of community aspirations has not fully run well due to limited human resources, minimal facilities and budget, budget limitations and ineffective coordination and communication; 2) The absorption of aspirations is conveyed through formal activities such as the participation of DPRD members in the Musrenbang conducted by the West Nias Regency Government, Recess, Working Visits or sudden inspections and through informal activities carried out by council members on a daily basis (without a prior schedule). ; 3) Public participation in channeling their aspirations is conveyed through personal and/or group complaints, both directly and indirectly, such as through correspondence, mass media, social media and electronic media.

E-GOVERNMENT DALAM MENINGKATKAN KUALITAS PELAYANAN ADMINISTRASI DI DESA SUAK LANJUT KECAMATAN SIAK

Jovanka Maulana, Taufik Hidayat, Elly Nielwaty
Abstract: Desa Suak Lanjut di Kecamatan Siak telah mengimplementasikan teknologi berbasis web dan aplikasi Desaku untuk layanan administrasi, namun penerapan e-government belum optimal dalam meningkatkan kualitas pelayanan. Penelitian… tian ini bertujuan untuk menganalisis implementasi e-government di Desa Suak Lanjut, mengetahui kondisi pelayanan administrasi yang berlangsung, serta mengidentifikasi faktor pendukung dan penghambatnya. Penelitian ini menggunakan teori indikator sukses implementasi e-government menurut Indrajit (2002) yang meliputi support, capacity, dan value. Hasil penelitian menunjukkan bahwa infrastruktur dan regulasi pendukung telah tersedia, tetapi komitmen politik pimpinan desa belum kuat, alokasi sumber daya belum terealisasi, sosialisasi belum berjalan maksimal, ketersediaan anggaran masih terbatas, dan manfaat layanan digital belum dirasakan secara optimal oleh masyarakat. Partisipasi warga dalam penggunaan layanan digital juga masih rendah sehingga tujuan e-government untuk mewujudkan pelayanan yang cepat, mudah, dan murah belum tercapai sepenuhnya.

Faktor Determinan Kejadian Overweight Dan Obesitas Anak Usia 24 -59 Bulan Di Provinsi Bangka Belitung

Afifa Naura Harahap, Sumardiyono, Nur Hafidha Hikmayani
Abstract: Overweight dan obesitas pada anak usia 24–59 bulan merupakan masalah gizi yang terus meningkat dan berpotensi menimbulkan dampak kesehatan jangka panjang. Provinsi Kepulauan Bangka Belitung tercatat sebagai salah satu daerah&#8230; daerah dengan prevalensi overweight dan obesitas balita tertinggi di Indonesia. Penelitian ini bertujuan untuk menganalisis faktor determinan kejadian overweight dan obesitas pada anak usia 24–59 bulan di Provinsi Kepulauan Bangka Belitung. Penelitian ini menggunakan desain observasional analitik dengan pendekatan cross-sectional dan memanfaatkan data sekunder Survei Kesehatan Indonesia (SKI) Tahun 2023. Sampel penelitian berjumlah 584 anak usia 24–59 bulan. Variabel independen meliputi jenis kelamin, riwayat berat badan lahir, kelengkapan imunisasi, serta konsumsi makanan manis, minuman manis, dan makanan berlemak. Analisis data dilakukan menggunakan uji chi-square dan regresi logistik sederhana untuk memperoleh nilai Odds Ratio (OR) dan interval kepercayaan 95%. Hasil penelitian menunjukkan prevalensi overweight dan obesitas sebesar 11,8%. Analisis bivariat menunjukkan bahwa jenis kelamin laki-laki berhubungan signifikan dengan kejadian overweight dan obesitas (OR=1,78; IK 95%=1,06–2,98; p<0,05). Sementara itu, riwayat berat badan lahir, kelengkapan imunisasi, serta konsumsi makanan manis, minuman manis, dan makanan berlemak tidak menunjukkan hubungan yang bermakna secara statistik. Kesimpulan penelitian ini menunjukkan bahwa jenis kelamin laki-laki merupakan faktor determinan utama kejadian overweight dan obesitas pada anak usia 24–59 bulan di Provinsi Kepulauan Bangka Belitung. Diperlukan intervensi gizi preventif sejak dini yang terintegrasi dengan pemantauan pertumbuhan balita.

Faktor-Faktor Yang Berhubungan Dengan Perilaku Cerdik Dalam Upaya Pencegahan Hipertensi Pada Lansia Di Puskesmas Lubuk Buaya Kota Padang Tahun 2025

Selsa Fadilla, Wilda Tri Yuliza, Afzahul Rahmi
Abstract: Hipertensi merupakan penyebab utama komplikasi serius seperti stroke dan gagal ginjal yang banyak menyerang lansia. Salah satu strategi pencegahan adalah penerapan perilaku CERDIK (Cek kesehatan, Enyahkan asap rokok, Rajin&#8230; in aktivitas fisik, Diet sehat, Istirahat cukup, dan Kelola stres), belum semua lansia menerapkan perilaku CERDIK secara optimal. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berhubungan dengan perilaku CERDIK dalam upaya pencegahan hipertensi pada lansia di Puskesmas Lubuk Buaya Kota Padang. Penelitian ini merupakan studi kuantitatif dengan desain cross sectional. Populasi adalah seluruh lansia yang berumur 60-74 tahun yang berkunjung ke  Puskesmas Lubuk Buaya Kota Padang dengan sampel sebanyak 96 orang dipilih secara accidental sampling. Penelitian dilakukan pada bulan Maret-Agustus, pengumpulan data pada tanggal 26 Mei - 5 Juni 2025. Data dikumpulkan menggunakan kuesioner melalui wawancara langsung dan dianalisis menggunakan analisis univariat dan bivariat dengan uji chi-square. Hasil penelitian menunjukkan bahwa 45,8% lansia memiliki perilaku CERDIK kurang baik, 37,5% lansia memiliki tingkat pengetahuan rendah, 47,9% lansia memiliki akses informasi yang kurang baik dan 37,5% lansia memiliki dukungan keluarga yang kurang baik. Hasil uji statistik  didapatkan bahwa terdapat hubungan antara tingkat pengetahuan (p = 0,00) dan akses informasi (p = 0,026) dengan perilaku CERDIK. Namun, tidak terdapat hubungan antara dukungan keluarga dengan perilaku CERDIK (p = 0,669). Tingkat pengetahuan dan akses informasi merupakan faktor yang berhubungan dengan perilaku CERDIK dalam upaya pencegahan hipertensi pada lansia. Diperlukan peningkatan edukasi dan penyediaan informasi kesehatan yang mudah diakses bagi keluarga lansia sebagai bagian dari intervensi promotif di tingkat puskesmas.   Kata Kunci : Hipertensi,  lansia, perilaku CERDIK   Abstract   Hypertension is a non-communicable disease that often attacks the elderly and is the main cause of serious complications such as stroke and kidney failure. One of the prevention strategies recommended by the government is the implementation of CERDIK behavior (Check health, Eliminate cigarette smoke, Be diligent in physical activity, Healthy diet, Get enough rest, and Manage stress). However, not all elderly people implement this behavior optimally. This study aims to determine the factors related to CERDIK behavior in efforts to prevent hypertension in the elderly at the Lubuk Buaya Health Center, Padang City.This research is a quantitative study with a cross sectional design. The population was all elderly people aged 60-74 years and over who visited the Lubuk Buaya Health Center, Padang City with a sample of 96 elderly people selected by accidental sampling. The research was conducted in March-August. Data collection was carried out on 25 Mei – 6 Juni 2025. Data were collected using a questionnaire through direct interviews and analyzed using univariate and bivariate analysis with the chi-square test.The results of the study showed that 45.8% of elderly people had poor CERDIK behavior, 37.5% of elderly people had low levels of knowledge, 47.9% of elderly people had poor access to information and 37.5% of elderly people had poor family support. The results of statistical tests showed that there was a relationship between the level of knowledge (p = 0.000) and access to information (p = 0.026) with CERDIK behavior. However, there was no relationship between family support and CERDIK behavior (p = 0.669). Knowledge and access to information are factors associated with CERDIK behaviors in preventing hypertension in the elderly. Improved education and the provision of easily accessible health information for families of the elderly are needed as part of promotive interventions at the community health center level.

Tinjauan Hukum Administrasi Negara Terhadap Efektivitas Pemungutan Retribusi Sampah Berdasarkan Perda Bangkalan No. 1 Tahun 2024

Fitron, Dimas Fian Wahyu Mahardika
Abstract: AbstrakPenelitian ini bertujuan mengkaji efektivitas pemungutan retribusi pelayanan persampahan di Kabupaten Bangkalan pasca berlakunya Peraturan Daerah Kabupaten Bangkalan Nomor 1 Tahun 2024 tentang Pajak Daerah dan Retribusi&#8230; ribusi Daerah. Melalui pendekatan Hukum Administrasi Negara, kajian ini membedah keabsahan wewenang, instrumen yuridis, dan hambatan operasional Dinas Lingkungan Hidup Kabupaten Bangkalan. Analisis dilakukan dengan menerapkan teori kewenangan Philipus M. Hadjon, teori instrumen pemerintahan Ridwan HR, serta teori efektivitas hukum Soerjono Soekanto. Hasil penelitian mengungkapkan bahwa rencana penerapan retribusi sampah bagi dapur Program Makan Bergizi Gratis sebesar dua ratus ribu rupiah per bulan berdasarkan Peraturan Daerah Nomor 3 Tahun 2024 dan Peraturan Bupati Nomor 9 Tahun 2025 belum berjalan efektif. Tingkat kepatuhan wajib retribusi sangat rendah karena hanya sekitar dua puluh pelaksana yang melakukan pembayaran. Penyebab utama meliputi ketidakjelasan skema pelayanan akibat tarif yang tidak mencakup biaya pengangkutan sampah, kelumpuhan infrastruktur di Tempat Pemrosesan Akhir Buluh, dan lemahnya penegakan sanksi administratif oleh aparat pemungut. Situasi ini memicu tindakan kedinasan non-prosedural serta konflik sosial-ekologis dengan masyarakat desa setempat. Guna menyelesaikan permasalahan tersebut, diperlukan klarifikasi skema pelayanan yang mencakup seluruh komponen biaya, rehabilitasi infrastruktur pemrosesan sampah, serta penguatan penegakan sanksi administratif untuk meningkatkan kepatuhan dan efektivitas pemungutan retribusi. Kata Kunci: Hukum Administrasi Negara; Retribusi Sampah; Efektivitas Hukum; Kabupaten Bangkalan. AbstractThis study aims to examine the effectiveness of waste service retribution collection in Bangkalan Regency following the enactment of Bangkalan Regency Regional Regulation Number 1 of 2024 concerning Regional Taxes and Retributions. Using an Administrative Law approach, this research analyzes the legitimacy of authority, juridical instruments, and operational obstacles faced by the Environmental Agency of Bangkalan Regency. The analysis applies Philipus M. Hadjon’s theory of authority, Ridwan HR’s theory of government instruments, and Soerjono Soekanto’s theory of legal effectiveness. The findings reveal that the planned implementation of a waste retribution fee of two hundred thousand rupiah per month for kitchens under the Free Nutritious Meals Program (Program Makan Bergizi Gratis), based on Regional Regulation Number 3 of 2024 and Regent Regulation Number 9 of 2025, has not been effective. The level of compliance among retribution payers remains very low, with only approximately twenty operators making payments. The main causes include unclear service schemes due to tariffs that do not cover waste transportation costs, the dysfunction of infrastructure at the Buluh Final Processing Site (Tempat Pemrosesan Akhir Buluh), and weak enforcement of administrative sanctions by collection officers. This situation has triggered non-procedural administrative actions and socio-ecological conflicts with local village communities. To address these issues, it is necessary to clarify the service scheme to include all cost components, rehabilitate waste processing infrastructure, and strengthen the enforcement of administrative sanctions in order to improve compliance and the overall effectiveness of retribution collection. Keywords: Administrative Law; Waste Retribution; Legal Effectiveness; Bangkalan Regency.