Abstract:This study aims to analyze the influence of timeliness, transparency, and the effectiveness of recommendations on audit quality at the Audit Board(BPK) of Southeast Sulawesi Province. The research focuses on an economic-financial…
financial perspective, namely how these three variables play a role in improving the efficiency of fiscal governance, public spending accountability, and the effectiveness of state financial oversight. Research data were obtained through questionnaire distribution and audit document analysis. The results show that timeliness has a significant effect on audit quality because it is able to maintain the relevance of findings and accelerate follow-up. Transparency has a significant effect on increasing public trust and auditor credibility. The effectiveness of recommendations has the strongest influence on audit quality because it determines the implementation of financial governance improvements in audited entities. This study emphasizes the importance of promoting a fast, open, and responsive audit system to improve the quality of state financial management
Abstract:This research article seeks to review and analyze MUI Fatwa No. 83 of 2023 concerning recommendations for calls and calls for boycotts of pro-Israel products based on the views of fiqh siyasah. The aim is to find out how…
ow the fiqh siyasah syar'iyyah views the boycott of pro-Israel products as a form of jihad and defense of the Palestinian state after the issuance of the MUI Fatwa ruling. This research uses a type of library research with a descriptive analysis approach. The results of the study found that in the view of fiqh siyasah boycott of pro-Israel affiliated products is mandatory if the boycott is believed to be harmful and difficult to the infidel Zionist Israel, and does not result in mafsadah for Muslims and a larger state than the mafsadah to be minimized. However, if the boycott actually brings violence and adversely affects Muslims, then the law does not become mandatory. Because in the rule that takes precedence is to anticipate the occurrence of mafsadah rather than realizing benefits. This is an effort to weaken the economy so that it can have a significant impact on stopping the military aggression carried out by Israel. That way, it will be very helpful to open a space for conflict peace between the two warring countries. But in various cases, this boycott must also pay attention and consider the negative impacts it causes, so as not to cause violence for Muslims and the country.
Abstract:Within the context of the Indonesian legal system, this study investigates the crucial function that judicial review plays in ensuring that administrative procedures are lawful and that justice is served. This study sheds…
s light on the techniques, processes, and issues that are involved with judicial review in relation to administrative acts. It does so by conducting a comprehensive analysis of judicial decisions, legal precedents, and legislative frameworks. The paper provides an in-depth analysis of the development of judicial review in Indonesia, following its historical progression and analysing the current state of affairs. Through an in-depth analysis of administrative decisions, it examines the role that the court plays in ensuring that administrative procedures are valid, preserving a system of checks and balances, and protecting fundamental rights. The impact of judicial review on administrative institutions and the legal landscape is also investigated in this study. Particular attention is paid to the role that judicial review plays in promoting openness, accountability, and adherence to the rule of law for administrations. The purpose of this research is to give useful insights into the efficient operation of Indonesia's administrative governance and the improvement of justice in administrative procedures. This is accomplished by casting light on the junction between judicial review and administrative law.
Abstract:This research aims to explore innovation in batik coloring techniques through the collaboration of conventional wax and stamp methods with Shibori resist dyeing, known as Shibotik. Conducted at Batik Komar, the qualitative…
ve approach employed involved participant observation and in-depth interviews. Over a five-month period, the researcher actively engaged in activities at the batik house, observing production processes, interacting with craftsmen, and creating works using Shibotik coloring techniques. The findings reveal that Batik Komar successfully developed Shibotik as an innovative form of textile art. By combining six basic Shibori dyeing techniques—Arashi, Itajime, Kanoko, Kumo, Miura, and Nui—they created new patterns that blend the clarity of traditional batik motifs with the unpredictable edges of Shibori motifs. This collaboration not only produces beautiful and narrative fabrics but also has a positive impact on the community. The increased interest in Shibori, particularly among young entrepreneurs, creates economic opportunities and new jobs. However, suggestions for further research highlight the creative potential of coloring techniques and their economic and cultural impact, particularly on Indonesia's cultural heritage. The study also outlines practical implications, such as enhancing education and training opportunities in batik and Shibori techniques at the local level. Additionally, the emphasis on sustainability suggests investigating the application of Shibori techniques with environmentally friendly principles. In conclusion, Shibotik contributes not only to preserving Indonesia's batik heritage but also opens new potentials in the creative industry. Its novelty lies in cross-cultural collaboration and the creative utilization of coloring techniques, presenting new opportunities for textile art development. The implications can guide further research in the contexts of education and the sustainability of traditional arts.
Abstract:This in-depth research on "The Influence of Transformational Leadership in Improving the Performance of Educational Organizations" uses a qualitative library research method. The main focus of this research is to understand…
and how transformational leadership affects organizational culture, employee motivation, and academic performance in educational settings. The results showed that transformational leadership plays a central role in shaping a positive and inclusive organizational culture, focusing on empowerment, shared vision, and open communication. The dimension of individual empowerment through responsibility and autonomy creates a work climate that supports creativity and growth. A shared vision clearly articulated by the transformational leader provides strong direction for team members, creates meaning in every action, and increases employee engagement. Open communication maintained by transformational leaders provides space for ideas and opinions to flourish, creating a collaborative work environment. The importance of applying transformational leadership in the context of educational organizations is also recognized in the implications of this research. Contributions to the understanding of transformational leadership can help educational leaders develop more contextualized and relevant leadership strategies. The practical implications of this research include the development of leadership training and development programs as well as the formulation of educational policies that support organizational growth and educational quality improvement. Although this study provides a deeper understanding, recognition of the critiques and limitations of previous studies provides a foothold for further research in exploring the complexities of transformational leadership in educational organizations.
Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
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:Kesehatan mental merupakan aspek penting dalam mendukung kesejahteraan individu dan masyarakat, namun kesadaran serta akses terhadap layanan psikologi masih tergolong terbatas. Kegiatan Kuliah Kerja Nyata (KKN) ini dilaksanakan…
sanakan di Biro Psikologi Gantari Indonesia dengan tujuan untuk meningkatkan literasi kesehatan mental masyarakat serta mendukung layanan psikologi melalui rangkaian kegiatan grand opening, screening kesehatan mental, dan asesmen psikologis. Metode pelaksanaan meliputi kegiatan sosialisasi layanan psikologi, screening Kesehatan mental menggunakan instrument Mental Health Check-up (MHCU), serta pelaksanaan asesmen psikologis pada berbagai kelompok sasaran, termasuk anak, remaja, dan individu dewasa, di bawah supervise psikolog. Hasil kegiatan menunjukkan adanya respon positif dan partisipasi masyarakat dalam mengikuti layanan disediakan. Secara keseluruhan kegiatan KKN ini berkontribusi dalam meningkatkan kesadaran masyarakat terhadap pentingnya Kesehatan mental, memperkuat peran biro psikologi sebagai pusat layanan psikologis berbasis masyarakat, serta memberikan pengalaman praktik professional bagi mahasiswa.
Abstract:Perubahan iklim yang semakin parah membawa dampak signifikan terhadap kehidupan manusia di seluruh dunia. Perubahan iklim yang ekstrem seperti peningkatan suhu global, cuaca yang tidak menentu, dan bencana alam yang semakin…
kin sering terjadi, mengharuskan kota-kota di seluruh dunia untuk beradaptasi dan mempersiapkan diri. Perencanaan desain kota yang berkelanjutan merupakan salah satu solusi adaptasi dalam menyelesaikan permasalahan tersebut, yaitu dengan membangun Resilient City yang memaksimalkan delapan (8) elemen fisik dalam perancangan dan desain kota, yaitu tataguna lahan, tata bangunan, sirkulasi dan perparkiran, ruang terbuka, jalur pejalan kaki, aktivitas pendukung, preservasi dan konservasi, serta rambu dan penanda. Penelitian ini dillakukan dengan tujuan untuk mengetahui keterkaitan antara desain kota yang tangguh dan perannya dalam menanggulangi krisis iklim dan menciptakan ketahanan di perkotaan (City Resilience). Variabel yang digunakan dalam penelitian ini adalah variabel yang dicetuskan oleh Rockefeller Foundation & ARUP (2014) yaitu Urban systems/ Infrastructure and environment (Sistem infrastruktur perkotaan dan lingkungan), Leadership and strategy (kepemimpinan dan strategi), dan Preventive (pencegahan) yang dicetuskan oleh Y. Jabareen (2013) karena variabel tersebut bisa menggambarkan konsep perencanaan desain kota sesuai dengan teori dasar ketahanan kota. Hasil penelitian menunjukkan bahwa peran desain kota tangguh sangat dibutuhkan dalam menghadapi krisis iklim saat ini. Contoh-contoh kota seperti Copenhagen yang mengadopsi konsep The Carbon Neutral, Tokyo dan Rotterdam yang mengadopsi konsep The Biophilic City , dan menunjukkan bahwa penerapan desain kota yang resilient dapat membawa manfaat besar dalam menghadapi tantangan bencana, ekonomi, lingkungan dan sosial.
Abstract:KPKNL Jember adalah Kantor Pelayanan Kekayaan Negara dan Lelang Jember dibawah naungan Direktorat Jenderal Kekayaan Negara (DJKN) Kemeterian Keuangan. KPKNL Jember didalamnya mencakup berbagai wilayah yang terdapat 6 kabupaten…
abupaten atau kota. KPKNL Jember menerapkan metode lelang yaitu lelang online (e-auction) yang merupakan metode lelang yang diadakan melalui website atau aplikasi sebagai bahan berbelanja elektronik. Peserta lelang akan bersaing untuk mendapatkan barang lelang tersebut melalui laman yang sudah ditawarkan di website atau aplikasi elektronik tersebut. Lelang online memiliki dua cara untuk melakukan penawaran yaitu penawaran secara terbuka (open bidding) dan penawaran secara tertutup (close bidding). Lelang online bisa dijangkau melewati handphone tanpa harus datang ketempat dilaksanakannya lelang atau balai lelang (KPKNL). Penelitian ini bertujuan untuk menjelaskan prosedur lelang onine (e-auction), menguraikan gangguan yang terjadi dan mencari solusi atas kendala pada Kantor Pelayanan Kekayaan Negara dan Lelang Jember. Metode yang digunakan oleh penulis yaitu metode kualitatif. Perihal yang berhubungan dengan lelang online (e-auction) adalah terkait dengan pengajuan lelang, pemberitahuan penetapan dan pemberitahuan pemenang lelang yang diselenggarakan KPKNL Jember.