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Pengaruh Aksesibilitas Laporan Keuangan dan Sistem Akuntansi Keuangan Daerah terhadap Good Governance yang Dimediasi oleh Akuntabilitas Pengelolaan Keuangan Daerah (Studi Empiris pada Satuan Kerja Perangkat Daerah Kota Bogor)

Diki Susanto, Bambang Pamungkas, David H.M. Hasibuan
Abstract: This study aims to analyze the role of regional financial management accountability as a mediator between the accessibility of regional financial reports and regional financial accounting systems in relation to good governance… rnance in the Regional Apparatus Organizations of Bogor City. Utilizing a quantitative approach, this study employs Structural Equation Modeling (SEM) with the assistance of PLS and IBM Statistics SPSS 26.0 programs for data analysis. The research sample consists of 108 respondents who are employees meeting specific criteria within the Regional Apparatus Organizations of Bogor City. Data collection was conducted through questionnaire distribution to these respondents. The analysis results indicate that regional financial management accountability plays a significant role in mediating the relationship between the accessibility of regional financial reports and regional financial accounting systems towards good governance. These findings suggest that improving the accessibility of financial reports and enhancing regional financial accounting systems can promote the establishment of good governance through increased accountability in financial management. This research provides an important contribution to understanding the factors influencing the realization of good governance at the regional government level and can serve as a reference for policymakers in formulating strategies to improve the quality of governance, particularly in aspects of regional financial management in Bogor City and other regions in Indonesia.

Strategi Manajemen Humas dalam Menaikkan Jumlah Siswa di SMP Negeri 6 Satap Baraka

Alda, Muh. Ardiansyah, Sumarlin Mus
Abstract: This research examines Public Relations Management Strategies to Increase the Number of Students at SMP Negeri 6 Satap Baraka. The study focuses on how public relations management strategies enhance student enrollment at… SMP Negeri 6 Satap Baraka, including supportive and inhibiting factors affecting the implementation of these strategies. The approach used is qualitative with a descriptive analysis. Data sources include the school principal, vice principal, PR team, committee, and the community. Data collection methods consist of interviews, observations, and documentation. Data analysis techniques involve data collection, data reduction, data display, and conclusion drawing. The results of this study indicate that public relations management strategies to increase student enrollment at SMP Negeri 6 Satap Baraka include: 1) Operational Strategies such as the PR team having specific efforts or mechanisms to manage PR programs involving the community and school committee; 2) Persuasive and Educational Strategies including distributing brochures containing the school's vision, mission, and advantages, as well as conducting socialization to emphasize the importance of education for children; 3) Social Responsibility Strategies like door-to-door visits to maintain relationships between the school and the community, and participating in community and institutional activities; 4) Collaboration Strategies involving partnerships with local health centers and participating in community work activities; 5) Supporting factors such as community support and maintaining harmonious relationships fostering good school credibility; 6) Inhibiting factors such as inadequate road infrastructure and the majority of parents being farmers, making it difficult to reach them. The triggering factor discouraging enrollment in this school is the presence of more competitive schools with larger student bodies and an Islamic environment.

Konsep Implementasi Pembelajaran Pendidikan Agama Islam (PAI) di Tingkat Sekolah Dasar

Fiqra Nazib, Ayu Sri
Abstract: The formulation of the objectives of this research is: (1) to find out PAI learning planning at the Qorrota A'yun Integrated Islamic Elementary School (SDIT) and Al-Khoiriyyah Madrasah Ibtidaiyah (MI); (2) to determine the… he implementation of learning at the Qorrota A'yun (SDIT) and Al- (MI); (3) to find out the evaluation of learning at the Qorrota A'yun Integrated Islamic Elementary School (SDIT) and Al-Khoiriyyah Madrasah Ibtidaiyah (MI). The research method uses a qualitative approach while the subjects of this research are Islamic Religious Education (PAI) teachers, deputy head of curriculum and school principals at SDIT Qorrota A'yun and MI Al-Khoiriyyah. The results of this research are (1) Concept of Learning Planning for Islamic Religious Education (PAI) at SDIT Qurrota A'yun and MI Al-Khoiriyyah by first making a Learning Implementation Plan (RPP) according to the syllabus; (2) The implementation of PAI learning at SDIT Qurrota A'yun and MI Al-Khoiriyyah at SDIT Qurrota A'yun is held in two meetings a week, while at MI Al-Khoiriyyah it is held every day because PAI subjects are explained more specifically; (3) Evaluation of PAI learning at SDIT Qurrota A'yun and MI Al-Khoiriyyah carried out as in general schools with various written, oral and general practical tests.

Implementasi Undang-undang Nomor 10 Tahun 2009 dalam Pengembangan Kawasan Clungup Mangrove Conservation (CMC) Tiga Warna di Kabupaten Malang

Tri Joko Setyanto, Lalu Rudi Sanjaya, Andin Rusmini
Abstract: This research aims to analyze the implementation of Law Number 10 of 2009 concerning Tourism and explore the management steps in the development of the Clungup Mangrove Conservation (CMC) Tiga Warna Area in Malang Regency.… y. Through the establishment of these objectives, it is hoped to provide more specific guidance in achieving progress in the sustainable tourism sector. The development of the tourism sector is the main focus in supporting economic growth and community welfare. To ensure effective management, the Government has enacted Law Number 10 of 2009 concerning Tourism. This law is designed to provide the necessary limitations and guidance to advance the tourism sector. One of the main goals of this law is to create a clear framework and provide necessary guidance to achieve sustainable development in the tourism sector. The research method used is qualitative descriptive, and the conclusion of this study indicates that the CMC Tiga Warna Area has successfully integrated tourism activities with nature conservation and engaged the local community through the non-governmental organization Bhakti Alam Sendang Biru. With an emphasis on conservation and sustainable development aspects, CMC Tiga Warna proves itself as a successful example of the implementation of the Tourism Law, which aims to achieve economic growth, nature preservation, and community welfare.

The Urgency of Registering Marriages In Jambi Province Based On The KHI of Maqāṣid Al-Syarīah Perspective

Taufik, Syukri, Ahmad, Bafadhal, Husin
Abstract: The aim of this research is to analyze specifically and in depth the urgency of registering marriages in Jambi Province based on the Compilation of Islamic Law from the Maqāṣid al-Syarīah perspective. The research method… thod used is a type of qualitative research with the field research category. This research is also normative legal research, where the object can be public law, criminal law, civil law, family law, marriage law and so on. This research was conducted at the KUA in Jambi Province. The data sources in this research consist of primary and secondary data sources. The data collection techniques used in this research are observation, interviews and documentation. The results of this research show that marriage registration for the people of Jambi Province is very important. Based on the Maqāṣid al-Syarīah perspective, there is maṣlahah in registering marriages, namely to provide protection for the husband, wife and children in the family. If we pay attention to the legality of marriages in Indonesia, the state only recognizes registered marriages, on the basis of Law Number 1 of 1974 concerning Marriage and the Compilation of Islamic Law.

Analisis Aktivitas, Likuiditas, dan Solvabilitas terhadap Profitabilitas pada Perusahaan Minuman dan Makanan di Bursa Efek Indonesia (BEI) Periode 2017-2021

Ni Wayan Puja Lestari, Ni Luh Kardini, Komang Asri Pratiwi
Abstract: This research was conducted in the Food and Beverage sector companies listed on the Indonesia Stock Exchange during the period 2017-2021 with the title "Analysis of Activity, Liquidity, and Solvency on Profitability in Food&#8230; ood and Beverage Companies Listed on the Indonesia Stock Exchange (IDX) Period 2017-2021." The data used in this study is quantitative data from secondary sources. The sample was selected using purposive sampling based on specific criteria, with 27 companies selected as samples, making a total of 135 companies studied from the period 2017-2021. The research technique used was multiple linear regression analysis.Partially, the findings of this research state that: 1) Activity has a positive and significant effect on profitability, indicated by a significant value of 0.052 ≤ 0.05 and a t-value of 1.963 > 1.65648. 2) Liquidity has a positive and significant effect on profitability, with a significant value of 0.044 ≤ 0.05 and a t-value of 2.038 > 1.65648. 3) Solvency has a positive and significant effect on profitability, with a significant value of 0.000 ≤ 0.05 and a t-value of 18.944 > 1.65648. 4) Simultaneously, activity, liquidity, and solvency have a positive and significant effect on profitability, as indicated by a significant value of 0.000 < 0.05 and an F-value of 147.949 > 3.07. The determination test shows that 76.7% of the variations in activity, liquidity, and solvency affect profitability, while 23.3% (100% - 76.7%) is influenced by other factors beyond the independent variables studied in food and beverage companies listed on the IDX from 2017 to 2021.

Jenis dan Klasifikasi Penjualan dalam Ekonomi Syariah

rezki, rezki akbar norrahman
Abstract: Islamic economics has different principles from conventional economics, including in terms of sales contracts. In Islamic economics, there are several types of sales contracts used, such as bai' al-salam (future sales) and&#8230; nd bai’ al-salam(manufacturing sales). Trust sales contracts are also important in ensuring transparency of the price of the goods or services sold. The research method uses descriptive qualitative in describing and explaining specifically with literature studies in data collection. The purpose of this research is to find out specifically about the types and qualifications of sharia sales that do not contain gharar and usury. In Islamic economics, payments in sales contracts can be deferred or paid in installments without involving interest or riba. This allows the buyer to pay according to an agreed schedule. Sales contracts in the Islamic economy differ from interest-bearing loan contracts, where there is an exchange of goods or services at a predetermined price. Islamic banks use sales contracts as a legitimate alternative to interest-bearing loan contracts, allowing them to provide financing that is fair and compliant with sharia principles. In the Islamic economy, there are also contracts for the sale of future commodities (salam), the sale of manufacturing (istisna'), and currency exchange (sarf). Islamic banks have an important role to play in facilitating these sales contracts, as intermediaries who ensure the contracts adhere to Shariah principles and meet applicable legal requirements. With a good understanding of the different types of these sales contracts, economic actors can choose the ones that suit their needs while complying with sharia principles.

Penerapan Spk Untuk Rekomendasi Obat Batuk Anak Berbasis Topsis Di Apotek Keluarga

Dewi, Irma, Anggraeni, Dewi, Fitri Larasati, Mustika
Abstract: Abstract: The selection of pediatric cough medicine at Apotek Keluarga is currently subjective and highly dependent on the pharmacist's experience, which potentially leads to inconsistent recommendations for customers. This&#8230; his research aims to develop a Decision Support System (DSS) using the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) method to provide objective, fast, and accurate drug recommendations. The assessment criteria used in this system include cough type, side effects, age, and drug price, which are adjusted to clinical needs and consumer preferences. TOPSIS was chosen for its ability to rank drug alternatives based on their relative closeness to the positive ideal solution and the farthest distance from the negative ideal solution. The system development process involved problem identification, literature study, and data collection through interviews and direct field observations. The results indicate that the implementation of the TOPSIS method is effective in producing a list of cough medicine recommendations tailored to the specific conditions of pediatric patients. With this web-based system, the drug selection process becomes more transparent, systematic, and efficient, thereby enhancing the quality of pharmaceutical services at Apotek Keluarga.             Keywords: Decision Support System, TOPSIS, Pediatric Cough Medicine, Apotek Keluarga.   Abstrak: Pemilihan obat batuk anak di Apotek Keluarga saat ini masih bersifat subjektif dan sangat bergantung pada pengalaman apoteker, sehingga berpotensi menimbulkan ketidakkonsistenan dalam pemberian rekomendasi kepada pelanggan. Penelitian ini bertujuan untuk mengembangkan Sistem Pendukung Keputusan (SPK) menggunakan metode Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) guna memberikan rekomendasi obat secara objektif, cepat, dan akurat. Kriteria penilaian yang digunakan dalam sistem ini meliputi jenis batuk, efek samping, usia, dan harga obat, yang disesuaikan dengan kebutuhan klinis serta preferensi konsumen. Metode TOPSIS dipilih karena kemampuannya dalam meranking alternatif obat berdasarkan kedekatan relatif terhadap solusi ideal positif dan jarak terjauh dari solusi ideal negatif. Proses pengembangan sistem dilakukan melalui tahapan identifikasi masalah, studi literatur, serta pengumpulan data melalui wawancara dan observasi langsung di lapangan. Hasil penelitian menunjukkan bahwa penerapan metode TOPSIS efektif dalam menghasilkan urutan rekomendasi obat batuk yang paling sesuai dengan kondisi spesifik pasien anak. Dengan adanya sistem berbasis web ini, proses pemilihan obat menjadi lebih transparan, sistematis, dan efisien, sehingga mampu meningkatkan kualitas pelayanan farmasi di Apotek Keluarga.   Kata kunci: Sistem Pendukung Keputusan, TOPSIS, Obat Batuk Anak, Apotek Keluarga.

METODE SAW PENENTUAN TEMPAT PRAKERIN UNTUK SISWA JURUSAN PERBANKAN DI SMK NEGERI 3 TANJUNGBALAI

Susanti, Riski, Nurwati, Nurwati, Rahayu, Elly
Abstract: Abstract: SMK Negeri 3 Perhotelan dan Tata Boga in Tanjung Balai, North Sumatra, under the Ministry of Education and Culture, aims to provide quality education through Industrial Work Practice (PRAKERIN). However, the school&#8230; hool faces challenges in selecting PRAKERIN locations related to costs, distance, and the imbalance between the number of available placements and students. To address this, the study uses the Simple Additive Weighting (SAW) method to design a decision support system. This method assigns weights based on specific criteria for each alternative, through steps such as determining criteria, assigning weights, rating suitability, normalization, and final normalization. The goal of the study is to assist SMK Negeri 3 Tanjungbalai in selecting PRAKERIN locations that meet the established criteria and ranking the alternatives based on those criteria. This way, the school can choose the most suitable PRAKERIN placements for its students. The results of system testing using the SAW method show the top 10 alternatives out of 16 available options, with the highest values as recommendations: A15 (1,000), A14 (0,896), A16 (0,813), A10 (0.718), A13 (0.729), A3 (0.708), A11 (0.698), A4 (0.25), A2 (0.604) dan A10 (0,594).The alternatives with the highest values are considered the most suitable and are prioritized as recommended PRAKERIN locations. Keywords: industrial practice; saw; spk; smk Abstrak: SMK Negeri 3 Perhotelan dan Tata Boga di Tanjung Balai, Sumatera Utara, yang berada di bawah Kementerian Pendidikan dan Kebudayaan, bertujuan memberikan pendidikan berkualitas melalui Praktek Kerja Industri (PRAKERIN). Namun, sekolah menghadapi tantangan dalam pemilihan tempat PRAKERIN terkait biaya, jarak, dan ketidakseimbangan antara jumlah tempat dan siswa. Untuk mengatasi hal ini, penelitian menggunakan metode Simple Additive Weighting (SAW) untuk merancang sistem pendukung keputusan. Metode ini memberikan bobot berdasarkan kriteria tertentu pada setiap alternatif, melalui langkah-langkah penentuan kriteria, pemberian bobot, penilaian kecocokan, normalisasi, dan normalisasi akhir. Tujuan penelitian adalah untuk membantu SMK Negeri 3 Tanjungbalai dalam memilih tempat PRAKERIN yang sesuai dengan kriteria yang ditetapkan dan meranking alternatif berdasarkan kriteria tersebut. Dengan demikian, sekolah dapat memilih tempat PRAKERIN yang paling sesuai dengan kebutuhan siswa. Hasil uji sistem menggunakan metode SAW menunjukkan 10 alternatif teratas dari 16 yang tersedia, dengan nilai tertinggi sebagai rekomendasi: A15 (1,000), A14 (0,896), A16 (0,813), A10 (0.718), A13 (0.729), A3 (0.708), A11 (0.698), A4 (0.25), A2 (0.604) dan A10 (0,594). Alternatif dengan nilai tertinggi dianggap paling sesuai dan diprioritaskan sebagai rekomendasi tempat PRAKERIN. Kata kunci: prakerin; saw; spk; smk

PERANCANGAN E-FORM MODEL A SEBAGAI LHPP BAWASLU KABUPATEN ASAHAN MENGGUNAKAN FRAMEWORK CODEIGNITER 3

Anlersi, Azelia Zeta, Fauziah, Rizky, Handoko, Wiwin
Abstract: Abstract: In the 2020 regional elections (PILKADA), Bawaslu received approximately 3,100 reports from 25 districts in Asahan Regency. The manual reporting process led to limitations in data accessibility, time efficiency,&#8230; , and difficulty in handling the large number of reports. Bawaslu Asahan Regency has not yet developed a specific tool for consistent data entry and database management to accommodate the existing reports. This has resulted in difficulties for Bawaslu when receiving hundreds of reports from district supervisors. Therefore, the E-Form Model A system is urgently needed to simplify the report entry and storage process. The data collection techniques for this research involved direct observation and interviews at the Bawaslu office in Asahan Regency. The development of this e-form system used PHP programming language and CodeIgniter 3 Framework. The research results show that the E-Form Model A system facilitates easier access and report submission, shortens data management time, and automatically displays violation findings, thereby increasing the efficiency and accuracy of election oversight. Thus, this system can make a positive contribution to improving Bawaslu Asahan Regency's performance in election supervision. Keywords: Election Supervision Results Report; Bawaslu Asahan Regency; Model A Form; CodeIgniter 3; PHP   Abstrak: Pada PILKADA 2020, Bawaslu menerima kurang lebih 3.100 laporan dari 25 kecamatan di Kabupaten Asahan. Proses pelaporan yang masih manual mengakibatkan keterbatasan aksesibilitas data, efisiensi waktu, dan penanganan yang sulit terhadap jumlah laporan yang besar. Bawaslu Kabupaten Asahan belum memiliki alat khusus penginputan dan pangkalan data yang konsisten untuk menampung laporan yang sudah ada. Hal ini mengakibatkan Bawaslu mengalami kesulitan saat menerima ratusan laporan dari Pengawas Kecamatan. Maka sistem E-Form Model A sangat diperlukan untuk memudahkan sistem penginputan dan penyimpanan laporan. Teknik pengumpulan data pada penelitian ini menggunakan metode observasi dan wawancara langsung di kantor Bawaslu Kabupaten Asahan. Adapun pembangunan sistem e-form ini menggunakan bahasa pemrograman PHP dan Framework CodeIgniter 3. Hasil penelitian menunjukkan bahwa sistem E-Form Model A memberikan kemudahan akses dan pengisian laporan, memperpendek waktu pengelolaan data, serta menampilkan temuan pelanggaran secara otomatis, sehingga meningkatkan efisiensi dan akurasi pengawasan pemilu. Dengan demikian, sistem ini dapat memberikan kontribusi positif dalam meningkatkan kinerja Bawaslu Kabupaten Asahan dalam pengawasan pemilu. Kata kunci: Laporan Hasil Pengawasan Pemilu; Bawaslu Kabupaten Asahan; Formulir Model A; CodeIgniter3; PHP