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Showing 520 articles found for "Important"

ANALYSIS OF HISTORY TEXTBOOKS ON THE SCIENCE OF ANCIENT MESOPOTAMIAN ZIGGURAT ARCHITECTURE

Algandi, Algandi, Nur Syafarudin
Abstract: This article aims to analyze the scientific content in the field of Ancient Mesopotamian ziggurat architecture presented in the History textbook of the 2009 School-Based Curriculum by Tarunasena M. This study uses a qualitative… itative approach with a content analysis method to examine historical discourse related to the development of science, technology, and civilization in Mesopotamia, especially in the Sumerians, Assyrians, and Chaldeans. The results of the Analysis show that the narrative in the textbook has included a representation of the progress of Mesopotamian civilization through orderly urban planning, the use of clay building materials, mastery of arithmetic and geometry, metal processing, the construction of ziggurats as religious and political symbols, the establishment of libraries as centers of knowledge, and the creation of monumental architectural works such as the Hanging Gardens of Babylon. These findings indicate that textbooks play an important role in transmitting to students the values of scientific progress, innovation, and the heritage of civilization.

THE ACTIVITY OF THROWING SPOKES AS PART OF THE DOWRY GIVING TRADITION IN THE SIPIROK COMMUNITY'S CUSTOMARY MARRIAGE SYSTEM

Hadiani Fitri
Abstract: Traditional marriage traditions are an important manifestation of maintaining the sustainability of local social and cultural values. One traditional practice still maintained by the Sipirok community is the mengumpar ruji… ji activity as part of the dowry giving process. This activity is not only ceremonial, but also contains social, symbolic, and normative meanings that function as a mechanism for binding relationships between families. This study aims to analyze the meaning, function, and position of the mengumpar ruji activity in the Sipirok community's traditional marriage system. The research method used is qualitative with a descriptive-analytical approach, through literature review and normative analysis of traditional practices. The results show that mengumpar ruji is a symbol of sincerity, responsibility, and social recognition from the man towards the woman and her family. This tradition also functions as an instrument of social legitimacy in Sipirok traditional marriage. Thus, mengumpar ruji has a strategic role in maintaining social harmony and the sustainability of customary law amidst the social changes of modern society.

IMPROVING BUSINESS MANAGEMENT EFFICIENCY THROUGH DIGITALIZATION ASSISTANCE USING SALES MASTER APPLICATION IN MSMES CANTEEN

Rita J D Atarwaman, Mutiara Nazliza, Rafly Aitya Saputra, Yulianti
Abstract: Micro, Small, and Medium Enterprises (MSMEs), especially canteen businesses, play an important role in supporting local economic activities due to their high daily transaction intensity. However, many MSME canteens still… face problems in transaction recording, inventory management, and sales reporting because these activities are carried out manually. This community service activity aims to improve business management efficiency through digitalization assistance using the Sales Master application. The methods used include initial surveys, digitalization socialization, application usage training, hands-on assistance, and evaluation. The results show that MSME actors experienced improvements in transaction recording accuracy, inventory control, and accessibility of sales reports. The implementation of the Sales Master application positively impacts operational efficiency and supports the independence of local MSMEs.

THE IMPACT OF ACCOUNTING UNDERSTANDING ON DECISION-MAKING QUALITY FOR CULINARY MSMES IN AMBON (SPECIFICALLY FOR THE CASE STUDY OF AYAM GEPREK INU SUHERNI LA UMAR)

Asriani, Jhonmarth Kastanya, Usrina La Ode Raipu, Rita J D Atarwaman
Abstract: Micro, Small, and Medium Enterprises (MSMEs) are important pillars of the regional economy, yet they still face various limitations in financial management and business decision-making. A low understanding of accounting… often leads to financial decisions being made intuitively without an adequate information base. This article aims to analyze the impact of accounting understanding on the quality of financial decision-making in culinary MSMEs in Ambon City, using the case study of Ibu Suherni La Umar's Ayam Geprek business. The research method uses a qualitative explorative approach through in-depth interviews and observation. The results showed that although the business owner has not fully implemented a formal accounting system, practical understanding related to costs, turnover, profit margins, and the use of digital platforms and non-cash payments has helped in making more rational financial decisions. The use of GoFood and QRIS was proven to increase turnover, transaction efficiency, and the financial security of the business. This study concludes that a simple understanding of accounting plays an important role in improving the quality of financial decision-making and the sustainability of culinary MSMEs.

A WISE FINANCIAL CONTROL PROGRAM TO IMPROVE THE FINANCIAL STABILLITY OF CHICKEN SEMPOL MICRO AND SMALL ENTERPRISES(MSEs)

Silvian G. Pattiasina, Ilham N. Bugis, Pauji Tasalisa
Abstract: Micro and Small Enterprises (MSEs) play an important role in supporting local economic development; however, many MSE actors still face challenges in managing their business finances effectively. Common problems include… the absence of systematic financial records, the mixing of personal and business finances, and limited understanding of financial control. This community service program aimed to improve the financial literacy and financial management practices of the Sempol Ayam Micro and Small Enterprise through an educational and mentoring-based approach. The program was implemented through counseling, training, and direct mentoring focusing on daily transaction recording, cash flow management, production cost calculation, and the preparation of simple profit and loss statements. The results indicate a significant improvement in the partner’s financial management practices, including more systematic bookkeeping, clearer separation of personal and business finances, more accurate cost calculations, and better monitoring of business performance. Overall, the program contributed positively to enhancing financial control, financial stability, and business sustainability of the micro-enterprise. These findings demonstrate that simple and practical financial management assistance can effectively strengthen the capacity of Micro and Small Enterprises.

EDUCATION AND ASSISTANCE IN PREPARING MSME FINANCIAL STATEMENTS FOR ACCESS TO FINANCING

Rita J D Atarwaman, Riska Tuguis, Nahda Latulumamina, Yoas Ongen Lawery, Irfan Fokatea
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.

THE SOCIAL FUNCTION OF TRADITIONAL POETRY OF BINI PULAU ROTE IN THE MAINTENANCE OF THE SOCIO-CULTURAL IDENTITY OF LOCAL COMMUNITIES

Yeheskial A Roen, Jeni M. Ataupah, Jacklin S. Manafe
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.

FACTORS ASSOCIATED WITH SYMPTOMS OF GASTROESOPHAGEAL REFLUX DISEASE AMONG MEDICAL STUDENTS OF UNIVERSITAS NEGERI GORONTALO

Andi Nurmala Putri Arkani, Laksmyn Kadir, Ayu Rofia Nurfadillah
Abstract: Disgestion is a very important process for the health and well-being of the body, if it s not properly managed, it can increase the risk of more serious health problems, one of which is Gastroesophageal Reflux Disease (GERD).&#8230; ERD). Risk factors that may contribute to the development of GERD include poor dietary pattern, physical activity, medication use, sleep quality, lifestyle, and academic stress. This study employs an analytical and approach using a quantitative method with a cross-sectional design. The population and sample consisted of 106 students selected using purposive sampling. Data analysis was conducted using a univariate and bivariate analyses. The chi-square test result showed that dietary pattern, physical activity, medication use, sleep quality, lifestyle, and academic stress had a significant association with GERD symptoms, with p-values < 0,05. It is recommended that students pay attention to dietary patterns, physical activity, medication use, sleep quality, lifestyle, and manage stress properly to achieve better health. For the Faculty of Medicine, it is recommended that education be provided regarding the importance of maintaining stundent health, particularly in relation to dietary patterns, physical activity, medication use, sleep quality, lifestyle, and stress management. Future researchers are encouraged to further develop follow-up studies on factors associated with GERD symptoms.

ANALYSIS OF LANGUAGE ATTITUDES TOWARDS INDONESIAN LANGUAGE IN GRADE VIII STUDENTS OF SMP NEGERI 3 SUNGGUMINASA

Sudirman, Sukri Syamsuri, Andi, Munir, Abdil
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&#8230; 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

TTHE INFLUENCE OF VILLAGE OFFICIAL COMPETENCE ON THE IMPLEMENTATION OF VILLAGE FINANCIAL ACCOUNTING STANDARDS (SAKD): A CONTINGENCY STUDY IN POKA VILLAGE

Rita J D Atarwaman, Yosefa.Reresi, Inkana Dewanti Banea, Permata Sary Lausiry
Abstract: Transparent and accountable village financial management is one of the important indicators in realizing good village governance. The government has established the Village Financial Accounting Standards (SAKD) as guidelines&#8230; ines for the preparation and presentation of village financial reports. However, in practice, the implementation of SAKD still faces various challenges, particularly those related to the competence of village officials as financial managers. This study aims to analyze the effect of village officials’ competence on the implementation of the Village Financial Accounting Standards (SAKD) in Poka Village. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to all village officials directly involved in village financial management using a saturated sampling technique. The independent variable in this study is the competence of village officials, which includes technical, managerial, and conceptual competencies, while the dependent variable is the implementation of SAKD. Data were analyzed using linear regression analysis with the assistance of statistical software. The results of the study indicate that the competence of village officials has a positive and significant effect on the implementation of SAKD in Poka Village. These findings suggest that improving the competence of village officials can encourage more optimal implementation of SAKD and enhance the quality of village financial management and reporting in a sustainable manner, thereby supporting public transparency and accountability as well as more effective and responsible village financial decision-making by the village government and stakeholders.