Abstract:Pematang Johar, sebuah desa yang berkembang pesat di Kecamatan Labuhan Deli, Kabupaten Deli Serdang, Sumatera Utara, menghadapi tekanan lingkungan yang meningkat akibat alih fungsi lahan, berkurangnya ruang terbuka hijau,…
, dan genangan air yang berulang pada musim hujan. Kegiatan pengabdian ini bertujuan memperkenalkan revitalisasi infrastruktur hijau sebagai solusi inovatif untuk memperkuat ketahanan lingkungan di tingkat lingkungan permukiman. Metode yang digunakan meliputi tahap persiapan, koordinasi dengan aparat desa, sosialisasi partisipatif, demonstrasi praktis pembuatan lubang resapan biopori, sumur resapan, dan taman hujan, serta evaluasi melalui instrumen pretest-posttest. Kegiatan diikuti oleh 42 peserta yang terdiri dari perangkat desa, anggota karang taruna, dan ibu rumah tangga. Hasil kegiatan menunjukkan peningkatan skor pemahaman rata-rata peserta secara signifikan, dari 40% sebelum kegiatan menjadi 84% setelah kegiatan, serta peserta menunjukkan minat yang tinggi untuk menerapkan teknik tersebut secara mandiri. Kegiatan ini menyimpulkan bahwa intervensi infrastruktur hijau yang murah dan partisipatif dapat ditransfer secara efektif kepada masyarakat serta berkontribusi menurunkan risiko banjir sekaligus memulihkan fungsi ekologis di skala lingkungan permukiman.
Pematang Johar, a rapidly developing village in Labuhan Deli Subdistrict, Deli Serdang Regency, North Sumatra, faces increasing environmental pressure from land-use conversion, reduced green open space, and recurrent waterlogging during the rainy season. This community service activity aimed to introduce green infrastructure revitalization as an innovative approach to strengthen local environmental resilience. The method consisted of preparation, coordination with village authorities, participatory outreach (sosialisasi), practical demonstration of biopore infiltration holes, recharge wells, and rain gardens, and evaluation through pretest-posttest instruments. The activity involved 42 participants consisting of village officials, youth organization members, and housewives. Results showed a substantial increase in participants' average understanding score, from 40% before the activity to 84% afterward, and participants expressed strong interest in applying the techniques independently. The activity concludes that low-cost, participatory green infrastructure interventions can be effectively transferred to communities and contribute to reducing flood risk while restoring ecological function at the neighborhood scale.
Abstract:The reason for dividing inheritance while the heirs are still alive is to avoid conflicts that will give rise to conflicts between heirs and not contradict Islamic law. The provisions of the Compendium of Islamic Law regarding…
arding the distribution of inheritance to living heirs provide evidence that the condition of the testator's death remains an implicit condition for inheritance of his assets in the form of inheritance. However, the Compilation of Islamic Law provides another way to carry out the distribution of inheritance before the death of the heirs as stated in Article 187 paragraph (1) of the Compilation of Islamic Law. The Islamic legal view regarding the distribution of inheritance to living heirs can be taken if there is a risk of disputes and conflicts between heirs that result in losses.
Abstract:The reason for dividing inheritance while the heirs are still alive is to avoid conflicts that will give rise to conflicts between heirs and not contradict Islamic law. The provisions of the Compendium of Islamic Law regarding…
arding the distribution of inheritance to living heirs provide evidence that the condition of the testator's death remains an implicit condition for inheritance of his assets in the form of inheritance. However, the Compilation of Islamic Law provides another way to carry out the distribution of inheritance before the death of the heirs as stated in Article 187 paragraph (1) of the Compilation of Islamic Law. The Islamic legal view regarding the distribution of inheritance to living heirs can be taken if there is a risk of disputes and conflicts between heirs that result in losses.
Abstract:The reason for dividing inheritance while the heirs are still alive is to avoid conflicts that will give rise to conflicts between heirs and not contradict Islamic law. The provisions of the Compendium of Islamic Law regarding…
arding the distribution of inheritance to living heirs provide evidence that the condition of the testator's death remains an implicit condition for inheritance of his assets in the form of inheritance. However, the Compilation of Islamic Law provides another way to carry out the distribution of inheritance before the death of the heirs as stated in Article 187 paragraph (1) of the Compilation of Islamic Law. The Islamic legal view regarding the distribution of inheritance to living heirs can be taken if there is a risk of disputes and conflicts between heirs that result in losses.
Abstract:The purpose of this study was to determine the effect of Canva Assisted Mission Based Learning Version on students' Physics learning outcomes on the Measurement material of class X Semester I of SMA Parulian 2 Medan in the…
he 2023/2024 Academic Year. This type of research is a quasi-experimental study. The population of this study was all students of class X MIA semester I of SMA Parulian 2 Medan which includes 2 subjects with a total of 30 students. Sampling was carried out by General Sampling where the number of samples was equal to the number of populations, so that the sample in this test changed to 15 students of class X MIA 1 as an experimental model, who were taught to use Canva. Assisted efforts based on the purchase of model information and 15 students of sophistication X MIA 2. as beauty manipulation were taught with a direct introduction model assisted with Canva. The research device used a multiple-desire view at along with 14 items with five choices (a, b, c, d, and e) which had been tested beforehand to determine the validity, reliability, level of difficulty, and item differentiation. Before examining the hypothesis, the normality and homogeneity of the records were checked first. The results show that the general pretest score for the test is 43.20 with a complete deviation of 8.23 and for the ordinary one is forty-two.75 with a standard deviation of seven, sixty-four. For preliminary competency tcount = 0.329 and ttable = 2.05. shows that tcount < ttable, then the initial talent of both classes is identical. After getting knowledge about ending, the post-test changed to finished for both lessons and the average trial cost changed to 80.79 with an average difference of 8.68 while for the elegance of manipulation the publication test cost became 72.67 with a current deviation of 8.15. Based on the pre-test homogeneity test, it was obtained Fcount = 1.162 along with Ftable = 2.48. because Fcount (1.162) < Ftable (2.48), then the pretest research fact turned out to be homogeneous, then the publish-check homogeneity test obtained Fcount = 1.213 along with Ftable = 2.48. because Fcount (1.213) < Ftable (2.48) then the post-test research data is homogeneous, then the statistical test (one-tailed t-test) obtained tcount = 2.67 and ttable = 1.70 at a significance level of α = 0.05, with dk as much as 28. Because tcount > ttable, being unique (2.67 > 1.70), this indicates that there may be a very large effect of the Canva Assisted learning-based task version on Physics students gaining knowledge about the results in the problem of interweaving of sophistication X Semester I personal strengths of the Parulian 2 Medan faculty in the 2023/2024 academic year.
Abstract:This study aims to determine the effect of the STAD type cooperative learning model assisted by Canva on physics recognizing consequences in the situation of momentum and impulse material for the sophistication of X MIPA…
SMA Mulia Pratama Medan Academic Year 2022/2023. The type of research is a quasi-experimental study. The population is Class X MIPA semester 1 SMA Mulia Pratama Medan Academic Year 2022/2023. The research pattern was taken from general sampling, which consists of training, namely the experimental class of 30 students carrying out the STAD version of learning assisted by Canva, and the control class of 30 students carrying out the Direct education (DI) model. Research notes were obtained using a tool in the form of an essay test which includes 10 questions that have been tested beforehand to see the validity of the questions, reliability, stages of the questions and discriminating power. Based on the results of the study for the experimental class, received an average pretest of 50.50 with a trendy deviation of 9.45 and an average post-test rating of 85.07 with a desired deviation of 6.06. For the splendor of manipulation, the average pretest value became 49.57 with a standard deviation of 9.18 and the average posttest value became 79.89 with a popular deviation of 5.48. both trainings have been declared generally disbursed (obtained L0 Fcount statistical test (two-tailed t test) for α = 0.05 and dk 58 obtained tcount < ttable, especially 0.418 < 2.002, this shows that the initial abilities in both classes are the same. Then the two classes were given different treatments and at the end of the learning a post-test was given. From the results of the statistical test of the data (one-tailed t test) obtained tcount> ttable, especially 6.143> 1.671, this final result shows that there is a broad influence of the STAD type cooperative learning model assisted by Canva on physics learning in gaining knowledge about the effects in the problem of calculating the amount of momentum and impulse of class X MIPA students semester I SMA Mulia Pratama Medan 2022/2023 academic year.
Abstract:The provisions of Marriage and positive law in Islam are designed to validate marriages conducted without proper evidence as provided by Marriage Law No. 1 of 1974. The reason for the isbat of marriage. can be done by showing…
owing that the marriage was conducted before the marriage certificate, or it can be done for reasons such as the loss of the marriage certificate or marriage record, confirming the child's status for divorce and inheritance, and many more. The marriage process to determine the child's guardian in the study of Islamic law and positive law is carried out after the trial judge receives the application and examines the requested materials and hears the witnesses. The opinion of the scholar Abdullah Ali Husein and the fiqh experts regarding the itsbat of marriage to determine the parentage of a child if it is not intended for marriage, then A child is called an illegitimate child. This is related to the legal rights received by children from their parents. Illegitimate offspring have a civil relationship only with the mother and the mother's family.
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
Abstract:Earnings management practices that are increasingly common and have become a culture in some companies are one of the main problems in financial reporting. With the convergence of IFRS standards, it is expected that managers…
gers will produce high quality financial reports, so that reported earnings become more reliable. The purpose of this study is to analyze whether IFRS convergence that has been implemented in Indonesia is able to prevent earnings management practices in Indonesia. This research uses the literature study method, namely, secondary data obtained from articles related to IFRS convergence and earnings management practices in Indonesia. The results showed that the opportunity for earnings management practices still exists after convergence with IFRS, but the value of earnings management after IFRS convergence is lower than before the implementation of IFRS convergence.
Abstract:Disclosure of a criminal case in order to find the perpetrator of a criminal act cannot be separated from witness statements as evidence. Witness testimony that is recognized as evidence is only testimony that meets subjective…
ective and objective requirements as a witness. In this regard, problems often arise in practice regarding testimonium de auditu witnesses, related to the strength of their evidence before the trial. For certain criminal acts, finding witnesses who saw, heard and experienced the crime is not easy. For example, criminal acts of sexual abuse against children, which are difficult to find because when a criminal act of sexual abuse occurs, at that time there must be only the perpetrator and the victim. The aim of this research is to determine the value and evidentiary strength of the testimony of testimonium de auditu witnesses in the process of proving criminal acts of child molestation. This problem will be answered using normative legal research methods through case studies of Decision Number: 146/Pid.Sus/2020/PN Ktg. The results of the research in writing this article are that the evidentiary value of all evidence, including witnesses, is in the hands of the judge. Judges in determining the value and proof of evidence must pay attention to its suitability with other evidence.