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Implementasi CSA Report Untuk Mencegah Fraud Dan Temuan Audit Di PT. Abdi Budi Mulia

Irvan Rolyesh Situmorang, Frenky Situmorang, Yonson Pane
Abstract: Temuan audit internal yang muncul secara berulang menunjukkan bahwa mekanisme pengendalian yang diterapkan organisasi belum sepenuhnya mampu mendorong kepatuhan prosedur secara konsisten pada seluruh unit kerja. Kondisi… tersebut berpotensi meningkatkan risiko kesalahan operasional dan penyimpangan apabila tidak diantisipasi melalui pendekatan pengendalian yang bersifat preventif. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman serta kemampuan staf dan manajemen PT. Abdi Budi Mulia dalam menerapkan Checklist Self Assessment (CSA) Report sebagai instrumen evaluasi mandiri untuk mendukung pencegahan fraud dan mengurangi temuan audit internal. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi identifikasi permasalahan, pelatihan penyusunan CSA Report, pendampingan implementasi, dan evaluasi kegiatan. Hasil pelaksanaan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai pengendalian internal, manajemen risiko, dan pentingnya pengawasan mandiri dalam aktivitas operasional. Selain itu, peserta mampu menyusun indikator pengendalian, melakukan identifikasi risiko secara lebih sistematis, serta mengimplementasikan CSA Report sesuai dengan kebutuhan unit kerja masing-masing. Penerapan CSA Report juga mendorong terbentuknya mekanisme pengawasan yang lebih proaktif sehingga potensi kesalahan dan ketidaksesuaian prosedur dapat dikenali lebih awal sebelum menjadi temuan audit. Dengan demikian, implementasi CSA Report dapat menjadi alternatif solusi dalam memperkuat sistem pengendalian internal dan mendukung upaya pencegahan fraud secara berkelanjutan pada lingkungan perusahaan  Recurring internal audit findings indicate that existing control mechanisms have not fully ensured consistent procedural compliance across all work units. Such conditions may increase the risk of operational errors and irregularities if preventive control measures are not adequately implemented. This community service program aimed to enhance the knowledge and capabilities of staff and management at PT. Abdi Budi Mulia in implementing a Checklist Self Assessment (CSA) Report as a self-evaluation instrument to support fraud prevention and reduce internal audit findings. The program employed a participatory approach consisting of problem identification, CSA Report training, implementation assistance, and activity evaluation. The results demonstrated that participants gained a better understanding of internal control, risk management, and the importance of self-monitoring in operational activities. Participants were also able to develop relevant control indicators, identify operational risks more systematically, and implement CSA Reports according to the specific needs of their respective work units. Furthermore, the implementation of CSA Reports encouraged a more proactive monitoring mechanism, enabling potential errors and procedural non-compliance to be identified before becoming audit findings. Therefore, CSA Report implementation can serve as an effective alternative for strengthening internal control systems and supporting sustainable fraud prevention efforts within the organization

Pengembangan Model Pendampingan Berbasis Project Based Learning Untuk Meningkatkan Kualitas Pembelajaran Bahasa Inggris Di SDN 15 Padang Genting

Cecep Maulana, Irianto Irianto, Zulkarnain Sirait
Abstract: Abstrak Project-Based Learning (PBL) merupakan pendekatan inovatif yang mampu meningkatkan kualitas pembelajaran Bahasa Inggris di sekolah dasar melalui aktivitas kolaboratif dan berbasis proyek. Namun, guru di SDN 15 Padang… dang Genting masih mengalami kendala dalam menyusun modul ajar, Rencana Pelaksanaan Pembelajaran (RPP), serta mengimplementasikan pembelajaran berbasis proyek secara efektif. Kegiatan pengabdian kepada masyarakat ini bertujuan mengembangkan model pendampingan berbasis Project-Based Learning untuk meningkatkan kompetensi guru dalam pembelajaran Bahasa Inggris. Metode pelaksanaan meliputi analisis kebutuhan, pelatihan, pendampingan implementasi di kelas, praktik penyusunan perangkat pembelajaran, dan evaluasi reflektif. Hasil kegiatan menunjukkan bahwa model pendampingan yang diterapkan mampu meningkatkan kemampuan guru dalam menyusun modul ajar dan RPP berbasis proyek dengan capaian sebesar 89,3% pada kategori sangat baik. Selain itu, guru menjadi lebih aktif, kreatif, dan mampu melibatkan siswa dalam pembelajaran yang komunikatif dan kolaboratif. Dengan demikian, model pendampingan berbasis Project-Based Learning efektif dalam meningkatkan kualitas pembelajaran Bahasa Inggris di SDN 15 Padang Genting.   Project-Based Learning (PBL) is an innovative approach that can improve the quality of English language learning in elementary schools through collaborative and project-oriented activities. However, teachers at SDN 15 Padang Genting still face difficulties in developing teaching modules, lesson plans, and implementing project-based learning effectively. This community service activity aimed to develop a mentoring model based on Project-Based Learning to improve teachers’ competence in English language teaching. The methods used included needs analysis, teacher training, classroom mentoring, practical implementation of learning tools, and reflective evaluation. The stages of the activity consisted of identifying teachers’ needs, designing the mentoring model, conducting training sessions, assisting classroom implementation, and evaluating the outcomes. The results showed that the mentoring model improved teachers’ ability to develop project-based teaching modules and lesson plans, achieving a score of 89.3% in the very good category. In addition, teachers became more active and creative in engaging students in collaborative and communicative learning activities. Therefore, the Project-Based Learning mentoring model was effective in improving the quality of English language learning at SDN 15 Padang Genting.

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.

LEADERSHIP COMMUNICATION STRATEGY IN IMPROVING WORK MOTIVATION OF MEDAN CITY CULTURE DEPARTMENT EMPLOYEES

Carlos
Abstract: An appropriate leadership communication strategy should be able to increase employee work motivation. With a leadership communication strategy, a leader can motivate his subordinates to be enthusiastic, disciplined, caring,… ng, and responsible in carrying out their duties and functions. Where resources are not merely objects in achieving organizational goals, but also become subjects/agents of development. Leadership Communication that makes HR as planners, implementers and controllers who always play an active role in achieving organizational goals, and have thoughts, feelings and desires that can influence their attitudes in work. Conversely, the organization where they are sheltered is expected to provide rewards and awards fairly or objectively so that through these rewards ASN can be motivated to improve the quality and quantity of their work. This study aims to describe the form of leadership communication strategies, employee work motivation, and at the same time determine the effect of leadership communication strategies in increasing employee work motivation at the Medan City Cultural Office. The study used a descriptive qualitative approach and type of research through interviews and observations of informants to obtain research data. The results of the study indicate that the leadership communication strategy of the Cultural Office still needs to be improved in the area of clarity and even distribution of organizational messages that should be adjusted to its main duties and functions. Furthermore, it was found that intrinsic motivational factors, such as recognition, were the dominant factor in driving work motivation. Finally, it was found that the leadership communication strategy implemented influenced the increase or decrease in employee work motivation at the Medan City Cultural Service.

GROWTH ENHANCEMENT SWEET CORN

Surta Darma
Abstract: Study This aims to find out and deepen Improvement Growth Results Sweet Corn Plants ( Zea Mays) With Utilization Blotong and POC Seprint. This research was conducted on the land of the Department of Environmental Protection… ion Food, Agriculture and Fisheries Department of Medan City, Jl. Keramat Indah No. 4, Medan Southeast, Medan Denai District, North Sumatra. The experimental design that The design used in this study was a Randomized Block Design (RAK) with 3x3 factorial pattern with 3 replications with total treatment combinations as many as 9 treatments. Treatment factor of Blotong dose with symbol B consisting of 3 level that is : (B1) 0.50 kg/plot (B2) 1.00 kg/plot (B3) 1.50 kg/plot. Factor POC Seprint concentration with the symbol S which consists of 3 levels, namely: (S1) 4 ml/1 L water (S2) 8 ml/1 L water and (S3) 12 ml/1 L water. Observation data was carried out analysis of variance with F test at 5% level, if the difference is significant then the test followed by Duncan's test at 5% level. 1). The effect of the Blotong dose has an effect very real on plant height, number of leaves, flag leaf length, leaf width flag, weight of cob, diameter of cob, length of cob, but it has an effect real on production per plot And amount line per cob, whereas had no significant effect on the stem diameter of sweet corn plants ( Zea Mays ). 2). Based on the results and discussion, it can be concluded that the treatment POC Seprint does not have a very significant impact on all parameters Which observed. Addition fertilizer Seprint with concentration 12 ml/1 L water show results Which best compared to treatment other. 3). Interaction between treatment influences Blotong and POC Seprint no real effect on all observation parameters observed on sweet corn plants ( Zea Mays ).

Hubungan Dukungan Keluarga Dengan Tingkat Kepatuhan Minum Obat Pada Pasien Skizofrenia Di Wilayah Kerja Puskesmas Lubuk Buaya Padang Tahun 2025

Ayu Trinanda, Amelia Susanti, Edo Gusdiansyah
Abstract: Skizofrenia merupakan gangguan jiwa kronis yang membutuhkan pengobatan jangka panjang dan kepatuhan tinggi dalam minum obat untuk mencegah kekambuhan. Namun, fenomena yang sering terjadi di lapangan adalah rendahnya tingkat… kat kepatuhan pasien skizofrenia dalam menjalani terapi farmakologis. Salah satu faktor yang diduga berpengaruh terhadap kepatuhan minum obat adalah dukungan keluarga. Keluarga sebagai support system utama berperan penting dalam proses pemulihan pasien. Penelitian ini bertujuan untuk mengetahui Hubungan Dukungan Keluarga Dengan Tingkat Kepatuhan Minum Obat Pada Pasien Skizofrenia di Puskesmas Lubuk Buaya Padang Tahun 2025. Penelitian menggunakan desain Kuantitatif dengan pendekatan cross-sectional. Penelitian telah dilakukan di Puskesmas Lubuk Buaya Padang. Pengumpulan data dilakukan selama 11 hari yaitu tanggal 14 Juli- 24 Juli 2025. Populasi penelitian ini sebanyak 234 dengan sampel sebanyak 70 pasien Skizofrenia yang menjalani pengobatan menggunakan rumus slovin dengan teknik pengambilan sampel Simple Random Sampling. Instrument Kepatuhan Minum Obat yang digunakan adalah kuisoner Morisky Medication Adherene Scale (MMAS-8) dan instrument Dukungan Keluarga. Analisa dilakukan secara Univariat dan Bivariat menggunakan uji Chi-Square. Berdasarkan hasil penelitian menunjukan bahwa 65,7% responden kurang patuh dalam minum obat dan 52,9% memiliki keluarga kurang mendukung. Uji Bivariat menunjukan adanya hubungan yang signifikan antara Dukungan Keluarga Dengan Kepatuhan Minum Obat (p-value=0,002). Dapat disimpulkan bahwa ada hubungan yang signifikan antara hubungan dukungan keluarga dengan tingkat kepatuhan minum obat pada pasien skizofrenia di Puskesmas Lubuk Buaya Padang. Diharapkan perawat jiwa di Puskesmas dapat memberikan informasi dan edukasi tentang pentingnya patuhan minum obat kepada keluarga pasien skizofrenia.

Hubungan Motivasi Belajar Terhadap Penggunaan Smartphone Pada Remaja Kelas VIII Di SMP Negeri 25 Padang Pada Tahun 2025

Rani Ramadani, Amelia Susanti, Diana Arianti
Abstract: Penggunaan smartphone di kalangan remaja terus meningkat seiring dengan kemudahan akses terhadap informasi, hiburan, dan media sosial. Menurut APJII (2024), 98% remaja menggunakan smartphone, sementara data dari Badan Pusat… sat Statistik Sumatera Barat (2024) menunjukkan bahwa 67,78% remaja memiliki akses ke smartphone. Penggunaan berlebihan ini membuat remaja kesulitan mengelola waktu, mengurangi konsentrasi, sering menunda-nunda tugas, dan mempengaruhi motivasi belajar mereka. Penelitian ini bertujuan untuk mengetahui hubungan antara motivasi belajar dan penggunaan smartphone pada remaja kelas VIII di SMP Negeri 25 Padang Tahun 2025, dengan pengumpulan data dilakukan pada 26-28 Mei 2025. Populasi penelitian terdiri dari 261 siswa kelas VIII di SMP Negeri 25 Padang pada tahun 2025. Sampel sebanyak 72 responden diambil menggunakan rumus Slovin dengan teknik sampling acak. Pengumpulan data dilakukan menggunakan lembar observasi dan kuesioner MSLQ, dianalisis secara univariat dan bivariat menggunakan uji Chi-Square. Hasil menunjukkan bahwa 45,8% remaja memiliki motivasi belajar rendah, sementara 44,4% memiliki penggunaan smartphone yang tinggi. Secara bivariat, terdapat hubungan antara motivasi belajar dan penggunaan smartphone pada remaja kelas VIII di SMP Negeri 25 Padang tahun 2025. Diharapkan guru dapat meningkatkan program pendidikan tentang penggunaan smartphone yang sehat dan menciptakan lingkungan belajar yang kondusif. Smartphone use among adolescents is increasing along with easier acces to information, entertainment, and social media. According to APJII (2024), 98% of adolescents use smartphones, while data from the West Sumatra Statistics Agency (2024) shows that 67,78% of adolescents have acces to smartphones. This excessive use makes it difficult for teenager to manage their time, reduces their concentration, causes them to frequently procrastinate, and affects their motivation to learn. This study aims to determine the relationship between learning motivation and smartphone use among eight-grade students at SMP Negeri 25 Padang in August 2025, with data collection carried out on May 26-28, 2025. The study population consisted of 261 eight-grade students at SMP Negeri 25 Padang in 2025. A sample of 72 respondents was taken using the Slovin formula with random sampling technique. Data collection was conducted using observation sheets and MSLQ questionnaires,analyzed univariately and bivariately using the Chi-Square test. The results showed that 45,8% of adolescents had low learning motivation, while 44,4% had high smartphone usage. Bivariate there is a relationship between learning motivation and smartphone use among eight-grade students at SMP Negeri 25 Padang in 2025. It is hoped that teachers can improve educational programs on healthy smartphone use and create a create a conducive learning environment.

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… 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.