Abstract:This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach…
proach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
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: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 aims to analyze the effect of the application of Culturally Responsive Teaching (CRT) on the learning interest and ability to write narrative texts of grade IV students of UPT SDN 21 Bangkala, Jeneponto Regency.…
ncy. The research background is based on the needs of Indonesian learning that is closer to the students' local cultural experiences so that learning becomes meaningful and relevant. This study uses a quantitative approach with a quasi-experiment design of the non-equivalent control group design that involves two groups, namely the experimental group that received CRT treatment and the control group that used conventional learning. The research instruments included learning interest questionnaires, narrative text writing tests, observation sheets, and documentation. The results showed a significant difference between the two groups after the treatment was given. The average post-test score of the experimental group's writing ability reached 82.14, a significant increase from the pre-test score of 58.71. Meanwhile, the control group only increased from 57.42 to 69.28. The learning interest of students in the experimental group also increased from 62% to 86%, much higher than the control group which only increased from 60% to 71%. The t-test showed a significance value of < 0.05 on both variables, which means that CRT had a significant effect on students' learning interest and narrative text writing ability. Normalized gain analysis corroborated these findings, where the experimental group was in the high improvement category. Overall, this study emphasizes that the integration of local cultural elements through the CRT approach is able to increase student participation, motivation, and academic performance, especially in writing narrative texts. The results of this study imply that CRT is feasible as an alternative to Indonesian learning strategies that are more communicative, contextual, and in favor of the cultural diversity of students
Abstract:The Community Service Program (PKM) in Kampung Emas Seyegan was implemented to address local economic stagnation caused by limited product innovation, weak business management, and low digital marketing literacy among the…
e Krapyak tofu industry center. Through a participatory approach and an applied training model, this program focuses on improving production and marketing capacities by developing healthy culinary products made from low-calorie tofu. The training included the processing of two flagship products—Tofu Rolade and Tofu Dimsum—with the application of food safety standards, flavor diversification, and packaging innovation. In addition, participants received assistance in business management, cost of goods sold (COGS) calculations, branding, as well as digital marketing using social media and e-commerce platforms. The results show a significant increase in production skills, understanding of the value chain, and the ability to downstream local souvenir products. The program successfully fostered an innovative entrepreneurial orientation, strengthened local culinary identity, and has the potential to increase household income and the economic sustainability of the community.
Abstract:Religious moderation serves as a fundamental principle in the context of public service in Indonesia, where religious, cultural, and ethnic diversity demands fair, inclusive, and civilized governance. This study aims to…
analyze the role of religious moderation in public service policy in Indonesia, particularly in bridging the relationship between bureaucratic neutrality and social harmony within a multicultural society. To date, studies on religious moderation have largely focused on education and interfaith dialogue, while the dimensions of public policy and bureaucratic culture remain underexplored. Using a qualitative approach through policy analysis and literature review, this research examines how the values of religious moderation tawasuth (balance), tasamuh (tolerance), ‘adl (justice), and musawah (equality) can be integrated into an inclusive, fair, and ethical public service system. The findings indicate that the internalization of moderation values within public policy can strengthen governmental ethics, enhance public trust, and reinforce social cohesion amid diversity. This study also proposes a conceptual model called Moderation-Based Public Service Governance (MBPSG) as a new framework for public service management grounded in the values of religious moderation, balancing administrative efficiency with social justice.
Abstract:This study examines structural and spatial gaps in Indonesia’s railway network through a comparative analysis with Japan, India, the Philippines, and Uzbekistan, aiming to formulate adaptive, efficient, and sustainable railway…
railway modernization strategies. Using a qualitative descriptive-comparative approach grounded in pragmatism, the research emphasizes the policy relevance of global best practices adapted to Indonesia’s context. Lessons from Japan and India highlight network integration, business diversification, and logistics efficiency, while the Philippines and Uzbekistan demonstrate the importance of adaptive governance, technological innovation, and institutional reform in strengthening interregional connectivity. In Indonesia, modernization should integrate the roles of PT Kereta Api Indonesia (KAI), the Directorate General of Railways, and local governments to enhance connectivity, improve logistics efficiency, and promote equitable regional development. These findings provide a conceptual and managerial reference for designing inclusive, adaptive, and equitable national public transport policies.
Abstract:The development of a green economy is a strategic issue in realizing sustainable development, especially in potential areas such as Lake Toba. However, the role of socio-cultural factors in supporting the green economy has…
as not been extensively researched empirically. This study aims to analyze the influence of Community Awareness, Environmental Knowledge, and Local Cultural Beauty on Green Economic Development in the Lake Toba area. The method used is a quantitative approach with multiple linear regression analysis techniques with the help of SPSS software version 25. Data were obtained from questionnaires distributed to local respondents The results of the study showed that Community Awareness and Environmental Knowledge did not have a significant effect on the green economy, while the Beauty of Local Culture had a significant effect. The value of the determination coefficient (R²) of 0.4053 indicates that the three variables explain the 40.5% variation in the development of the green economy. These findings confirm the importance of a cultural approach in supporting the sustainability of the Lake Toba region.
Abstract:This study is a quantitative research aimed at determining the effect of leadership style and work discipline on employee performance at PDAM Tirta Jeneberang in Gowa Regency. The sample was taken from PDAM Tirta Jeneberang…
ang in Gowa Regency. The type of data used in this study is quantitative data obtained from questionnaires distributed and related to the issues under study. The sampling technique used in this study was the Slovin formula. The sample processed in this study consisted of 80 people. Data collection was carried out by distributing questionnaires. In this study, the data sources used in data collection included primary and secondary data. The research instrument used in this study was the Likert scale method. The results of the study were processed using the Statistical Package for the Social Sciences (SPSS) version 27 application. Based on the results of the study, it was found that leadership style and work discipline had a positive and significant effect on employee performance.
Abstract:This study aims to analyze the extent to which political awareness influences political participation among first-time voters. The study used a quantitative approach with a correlational method. The sample was 124 first-time…
time voters from a total population of 182 PPKn students from the Faculty of Teacher Training and Education, Cenderawasih University, who were selected using a purposive sampling technique. Data were collected through a Likert scale questionnaire and analyzed using validity, reliability, Pearson correlation, and simple linear regression tests using SPSS 26. The results showed that the majority of respondents had a high to very high level of political awareness, as did their level of political participation. Statistical analysis showed a very strong relationship between political awareness and political participation (r = 0.826), with a significant positive effect of 68.2%. Based on the research results, it can be concluded that the higher the political awareness of first-time voters, the higher their participation in elections. Political awareness is a key factor driving the involvement of the younger generation in the democratic process. Therefore, first-time voters are expected to be more active and critical in determining their political choices, while political parties and prospective leaders need to convey clear, transparent, and educational political messages. Furthermore, educational institutions play a strategic role in fostering students' political awareness as part of civic education, thereby shaping a generation that is critical, participatory, and responsible for the future of Indonesian democracy.