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Showing 258 articles found for "Account"

Peran Artifical Intelligence (AI) dalam Layanan Konseling Online: Peluang, Tantangan, dan Implikasi Etis (Studi Literature)

Fatma Maylasari Saqoti
Abstract: The advancement of digital technology has encouraged the adoption of Artificial Intelligence (AI) in online counseling services to enhance the accessibility and quality of mental health care. The emergence of AI through… chatbots, virtual counselors, and digital mental health platforms presents various opportunities, challenges, and ethical implications that require comprehensive examination. This study aims to analyze the opportunities offered by AI, the challenges associated with its implementation, and the ethical implications of its use in online counseling services. The study employed a literature review method with a qualitative approach, examining 15 scientific articles published between 2016 and 2026. Data were analyzed using content analysis through the synthesis of findings from previous studies. The results indicate that AI has the potential to expand access to counseling services, improve service efficiency, support preliminary assessments, and facilitate the delivery of more personalized and data-driven interventions. However, the use of AI continues to face several challenges, including limitations in understanding human emotions and social contexts, the risk of inaccurate responses, algorithmic bias, and the potential for user dependency on technology. The most prominent ethical concerns involve privacy protection, data security, algorithmic transparency, system accountability, and professional responsibility. This study concludes that AI is more appropriately positioned as a supportive tool or co-counselor for professional counselors rather than a replacement for human practitioners. The novelty of this study lies in its integration of the opportunities, challenges, and ethical implications of AI into a comprehensive analytical framework.

Eksplorasi Akuntabilitas dan Transparansi dalam Pengelolaan Dana Zakat pada Baznas Kabupaten Sumbawa

Septi Ramdayanti, Denny Hambali
Abstract: Zakat is an Islamic economic instrument that plays a significant role in enhancing social welfare and promoting equitable socioeconomic development. The effectiveness of zakat management is strongly influenced by the accountability… ountability and transparency practices implemented by zakat management institutions. This study aims to explore the practices of accountability and transparency in zakat fund management at the National Board of Zakat (BAZNAS) of Sumbawa Regency and to examine their contribution to public trust. A descriptive qualitative approach was employed, with data collected through interviews, observations, and document analysis. The findings reveal that accountability has been implemented through financial reporting in accordance with PSAK 109, external auditing, and structured accountability mechanisms. Transparency is demonstrated through the dissemination of information via the official website, social media platforms, print media, and public outreach activities. The implementation of these principles contributes to strengthening the trust of muzakki (zakat payers) and generating tangible benefits for mustahik (zakat beneficiaries), although improvements in information accessibility and the development of productive zakat programs remain necessary. The novelty of this study lies in its exploration of the interrelationship between accountability, transparency, muzakki trust, and the perceived benefits experienced by mustahik within the context of regional zakat management at BAZNAS Sumbawa Regency.

Artificial Intelligence dalam E-Konseling: Analisis Peran, Dampak, dan Tantangan Etika melalui Systematic Literature Review

Zona Dwi Septianti
Abstract: The advancement of digital technology has accelerated the adoption of Artificial Intelligence (AI) in e-counseling services to enhance the accessibility and efficiency of psychological support. While offering numerous benefits,… nefits, the use of AI also presents challenges related to the quality of therapeutic relationships, privacy, data security, and ethical considerations. This study aims to analyze the role of AI, its impacts, and the ethical challenges emerging in e-counseling services through a Systematic Literature Review (SLR) approach. Data were collected from Google Scholar, GARUDA, ScienceDirect, SAGE Journals, and Crossref, covering publications from 2018 to 2026. The review of 13 selected articles revealed that AI serves as a supportive tool through chatbots, data analytics, preliminary assessments, and automated response systems that help expand access to counseling services and improve service responsiveness. The implementation of AI contributes positively by increasing efficiency and accessibility; however, it remains limited in understanding emotions, demonstrating empathy, and comprehending clients’ psychological contexts. The findings also indicate that privacy, data security, algorithmic transparency, and accountability constitute the primary ethical challenges that require careful attention. This study concludes that AI is more appropriately positioned as a complement to counselors rather than a substitute for human counselors. The novelty of this study lies in its integrated analysis of the roles, impacts, and ethical challenges of AI within a single framework, thereby providing a more comprehensive understanding of the development of e-counseling based on collaborative interaction between technology and professional counselors.

Hubungan antara Tingkat Stres dengan Siklus Menstruasi pada Wanita Usia Produktif yang Bekerja di Dinas Kesehatan Kabupaten Bondowoso Tahun 2025

Widyah Sariyantika, Muthmainnah Zakiyyah, Bagus Supriyadi
Abstract: Menstruation is a physiological process experienced by women; however, disturbances in the menstrual cycle may increase the risk of reduced fertility among women of reproductive age. The prevalence of menstrual cycle disorders,&#8230; orders, which reaches approximately 45%, indicates a reproductive health issue that requires attention, particularly in relation to psychological factors such as stress. This study aims to analyze the relationship between stress levels and menstrual cycle regularity among reproductive-age women working at the Bondowoso District Health Office. A quantitative design with a correlational approach and cross-sectional method was employed, involving a population of 112 individuals and a sample of 53 respondents selected through random sampling. Data were collected using a standardized questionnaire and analyzed using the Chi-Square test. The results showed that the majority of respondents had normal stress levels, accounting for 25 individuals (47.2%), and normal menstrual cycles, accounting for 31 individuals (58.5%). Statistical analysis revealed a significant relationship between stress levels and menstrual cycle regularity with a p-value < 0.05, indicating that the research hypothesis was accepted. The findings confirm that stress levels are significantly associated with menstrual cycle regularity among working women. The novelty of this study lies in its specific focus on female workers in a regional health institution with distinct workload characteristics, providing empirical contributions to the development of stress management interventions aimed at maintaining women’s reproductive health.

Analisis Yuridis terhadap Pertanggungjawaban Pengelolaan Keuangan Desa oleh Kepala Desa berdasarkan Undang-undang Nomor 3 Tahun 2024 tentang Desa

Ni Putu Astini, Erikson Sihotang, A.A. Gde Putra Arjawa
Abstract: The enactment of Law Number 3 of 2024, as the second amendment to Law Number 6 of 2014 concerning Villages, has introduced new challenges in the governance of village administration, particularly in the legal accountability&#8230; ity of village heads in managing village finances. Although the law outlines the authority of village heads, it does not explicitly stipulate provisions for criminal or civil sanctions in cases of abuse of power. This normative gap poses potential risks of harm to village communities due to the weak legal accountability mechanisms. This study aims to examine and analyze the legal implications of the normative vacuum in village regulations and to emphasize the urgency of establishing more specific and binding implementing regulations. Employing a normative juridical research method through statutory and conceptual approaches, this study analyzes relevant legislation and supporting legal literature. The findings reveal that the absence of clear legal sanction provisions in the Village Law creates a legal grey area that can be exploited for administrative misconduct and corruption. Therefore, regulatory reform is required in the form of amendments or the formulation of implementing regulations that explicitly define the types of sanctions and legal accountability mechanisms for village heads. The novelty of this study lies in its systematic identification of legal loopholes that have received limited attention in existing village law literature, as well as its concrete proposals for regulatory reformulation aimed at strengthening accountability and transparency in village financial management.

Analisis Peran DPR dalam Menyuarakan Kepentingan Rakyat Berdasarkan Sila Keempat Pancasila

Nofita Rudiani Asbanu, Claudina Margarida Freitas Belo, Yakobus Adi Saingo
Abstract: The Constitution of the Unitary State of the Republic of Indonesia (NKRI) stipulates that the interests of the people must be voiced and accommodated through legislative channels, represented by the People's Representative&#8230; ve Council (DPR) from the regional to the central government levels. However, it is often found that the hopes of the people are not fully articulated, resulting in certain issues never reaching a final resolution. This study aims to analyze the role of the DPR in voicing the people's interests based on the fourth principle of Pancasila. The method used in this research is qualitative with a literature study approach, where data is collected from various scientific sources. The results of the analysis show that the main functions of the DPR, namely in legislation, oversight, and budgeting, have not been fully optimized due to weak accountability and transparency. This crisis of representation impacts the decline in public trust, low political participation, and increased polarization in society. To address these issues, systemic reforms are needed, including enhancing transparency, strengthening accountability mechanisms, and involving the public actively in the decision-making process. Thus, the goal of the DPR’s existence, which can be achieved, is to voice the will of the people, realize deliberation for consensus, and ensure justice and welfare in line with the substance of Pancasila’s ideology, particularly its fourth principle. This study recommends the need to restore the essence of deliberation for consensus in accordance with the fourth principle of Pancasila, accompanied by better political education and electoral system reforms to ensure that elected representatives are truly competent and focused on the interests of the people.

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&#8230; 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.

Penerapan Aplikasi ACCURATE Accounting Pada Pencatatan Akuntansi Dan Penyusunan Laporan Keuangan Pada Fathin Juice

Berta Agus Petra, Muhammad Ihsan, Muhammad Zaky Al-Aziz, Surya Trinata
Abstract: Penerapan aplikasi ACCURATE Accounting pada pencatatan akuntansi dan penyusunan laporan keuangan di UMKM Fathin Juice bertujuan untuk meningkatkan akurasi dan efisiensi dalam pengelolaan keuangan. Kegiatan ini dilakukan&#8230; melalui sosialisasi dan bimbingan teknis kepada pemilik usaha, yang sebelumnya menggunakan metode pencatatan manual. Hasil dari penerapan ini menunjukkan bahwa aplikasi ACCURATE mampu membantu UMKM Fathin Juice dalam menghasilkan laporan keuangan yang lebih akurat dan tepat waktu, serta meminimalisir kesalahan dalam pencatatan transaksi. Dengan demikian, pemilik usaha dapat membuat keputusan bisnis yang lebih baik berdasarkan informasi keuangan yang andal. Program ini juga diharapkan dapat diterapkan pada UMKM lainnya untuk meningkatkan kualitas pengelolaan keuangan mereka.

Implementasi Metode VIKOR Penentuan Calon Penerima Program Indonesia Pintar

Purwita Sari, Emi Okta, Siagian, Yessica, Kurniawan, Edi
Abstract: Abstract: SMPN 2 Aek Ledong is a junior high school in Aek Bange Village, Aek Ledong District, Asahan Regency. Some of the people of Aek Bange Village are classified as middle to lower economic status, for that the school&#8230; l implements the Smart Indonesia Program for underprivileged students. The selection of prospective students receiving the Smart Indonesia Program in the first stage has been using the Microsoft Excel application which is used in a simple way, but there are many criteria that must be taken into account, so that it is difficult to determine prospective students who receive PIP in the first stage, to overcome these problems a system is needed. decision support that assists in determining the prospective recipients of the Smart Indonesia Program using the VIKOR method. The goal is to facilitate administrative activities in determining prospective PIP recipients quickly and on target. The VIKOR method focuses on ranking and selecting from a set of alternatives, and determining a compromise solution to the problem of conflicting criteria. The ranking results from the student list sample data in 2021 obtained the largest value to the smallest value, but the ranking results with the smallest value which is the best rank, in this study maximizes the ranking value results, namely from a value of 0 to 0.643 which is the best rank.   Keyword: decision support system; student; PIP; VIKOR;             Abstrak: SMPN 2 Aek Ledong  merupakan sekolah menengah pertama di Desa Aek Bange, Kecamatan Aek Ledong, Kabupaten Asahan. Sebagian masyarakat Desa Aek Bange status perekonomiannya tergolong menengah kebawah, untuk itu pihak sekolah menerapkan Program Indonesia Pintar bagi siswa-siswi yang kurang mampu. Penyeleksian calon siswa penerima Program Indonesia Pintar pada tahap pertama selama ini menggunakan aplikasi microsoft excel yang dimanfaatkan dengan cara yang sederhana, namun banyaknya kriteria-kriteria yang harus diperhitungkan, sehingga kesulitan dalam penentuan calon siswa penerima PIP pada tahap pertama, untuk mengatasi permasalahan tersebut diperlukan sistem pendukung keputusan yang membantu dalam  penentuan calon penerima Program Indonesia Pintar dengan metode VIKOR. Tujuannya dapat mempermudah aktivitas tata usaha dalam menentukan calon penerima PIP secara cepat dan tepat sasaran. Metode VIKOR berfokus pada perangkingan dan memilih dari satu set alternatif, dan menentukan solusi kompromi untuk masalah kriteria yang bertentangan. Hasil perangkingan dari data sample daftar peserta didik pada tahun 2021 didapat nilai terbesar hingga nilai terkecil, namun hasil perangkingan dengan nilai terkecil yang merupakan peringkat terbaik, dalam penelitian ini memaksimalkan hasil nilai perngkingan, yaitu dari nilai 0 sampai dengan nilai 0,643 yang merupakan peringkat terbaik.   Kata Kunci : sistem pendukung keputusan; siswa; PIP; VIKOR

Edukasi Dan Pelatihan Pemanfaatan Teknologi Informasi Untuk Pengembangan Pembelajaran Berwawasan Lingkungan Bagi Guru di SMK Mambaul Ulum

Fitriyah, Khotijah, Siti, Hasanah, Amaliyatul, Hasanah, Siti Hafidhatul, Waidani, Linda
Abstract: Abstract: This Community Service Program was carries out at SMK Mambaul Ulum to motivated by the limited digital competence of teachers, who have primarily used information technology for administrative tasks, thereby hindering&#8230; ndering the integration of environmental values into learning. The objective of this community service (PKM) activity is to enhance teachers' digital competence through education and training on the utilization of belajar.id accounts, Canva for Education, Interactive PowerPoint, and Google Classroom, focusing on developing environment-oriented media (green education). The implementation method consists of four stages: preparation, execution (workshops and hands-on training), intensive mentoring, and evaluation. The results indicate a significant increase in teachers' digital competence, with average understanding scores rising from 45% to 85%. The most dramatic improvement was observed in the optimization of belajar.id accounts, reaching 90%. Quantitatively, this mentoring produced 25 digital learning media products, including  environmental education posters and  interactive presentations. The conclusion of this activity is that strengthening teachers' digital capacity can transform the learning paradigm into one that is more innovative, effective, and environment-based, ultimately strengthening students' environmental literacy in the digital era. Keywords: interactive learning; information technology utilization; environmental education; belajar.id account; green education.   Abstrak: Kegiatan Pengabdian Kepada Masyarakat ini dilaksanakan di SMK Mambaul Ulum untuk mengatasi permasalahan keterbatasan kompetensi digital guru yang selama ini hanya memanfaatkan teknologi informasi untuk tugas administratif, sehingga menghambat integrasi nilai-nilai lingkungan dalam pembelajaran. Tujuan dari kegiatan pengabdian kepada masyarakat (PKM) ini adalah untuk meningkatkan kompetensi digital guru melalui edukasi dan pelatihan pemanfaatan akun belajar.id, Canva for Education, PowerPoint Interaktif, dan Google Classroom dengan fokus pada pengembangan media berwawasan lingkungan (green education). Metode pelaksanaan meliputi empat tahap: persiapan, pelaksanaan (workshop dan hands-on training), pendampingan intensif, serta evaluasi. Hasil kegiatan menunjukkan adanya peningkatan kompetensi digital guru yang signifikan, di mana rata-rata skor pemahaman meningkat dari 45% menjadi 85%. Peningkatan paling drastis terlihat pada optimalisasi akun belajar.id yang mencapai 90%. Secara kuantitatif, pendampingan ini menghasilkan 25 produk media pembelajaran digital, termasuk poster edukasi lingkungan dan presentasi interaktif. Simpulan dari kegiatan ini adalah bahwa penguatan kapasitas digital guru mampu mengubah paradigma pembelajaran menjadi lebih inovatif, efektif, dan berbasis nilai lingkungan, yang pada gilirannya memperkuat literasi lingkungan peserta didik di era digital. Kata kunci: pembelajaran interaktif; pemanfaatan teknologi informasi; pendidikan lingkungan; akun belajar.id; green education.