Abstract:This study aims to analyze the transformational leadership of the motivation of village apparatus work at the Asembagus village office. Transformational leadership is a leadership concept that focuses on developing and empowering…
mpowering subordinates through inspirational vision, high motivation and the establishment of interpersonal relationships. This research method uses qualitative techniques with data collection techniques through observation and interviews with village officials and village heads at the Asembagus village office. This type of research uses qualitative descriptive research because it collects information about the status of an existing problem. By using qualitative descriptive, it aims to better understand the problem more deeply. The results of this study show that transformational leadership has an influence on increasing the motivation of village officials at the Asembagus village office.
Abstract:The Family Hope Program (PKH) is a government initiative aimed at alleviating poverty through empowering poor communities in various regions. This study aims to analyze the implementation of PKH in Teluk Ambon District,…
focusing on program effectiveness, challenges faced, and the impact on beneficiaries. The research uses a qualitative case study approach, collecting data through interviews, observations, and documentation. The findings reveal that PKH implementation generally runs according to schedule and targets the right beneficiaries, despite some technical difficulties and challenges in data updating and public understanding. Coordination among stakeholders, continuous socialization, and optimal assistance are key factors for the program’s success. Moreover, PKH has significantly improved the welfare of poor families, especially in education and health sectors. However, improvements in monitoring and evaluation mechanisms and program flexibility are needed to better respond to social changes. This study recommends enhancing administrative systems and increasing the capacity of facilitators to ensure that PKH can be more effective and sustainable.
Abstract:This study is a Qualitative Descriptive research aimed at analyzing the performance of the village government in providing public services in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency, and analyzing…
zing the quality of public services in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency. The research was conducted in Latdalam Village, South Tanimbar District, Tanimbar Islands Regency. Primary data collection was done through interviews with several informants including the village chief, village staff of Latdalam Village, South Tanimbar District, Tanimbar Islands Regency, and the local community. The research findings indicate that the services provided by the officials of Latdalam Village are still considered inadequate. Therefore, the Latdalam Village government needs to improve work discipline to ensure that future services provided to the community are better and more satisfactory.
Abstract:The demand for electrical energy continues to rise with the progression of time. This growth must be matched by a reliable and cost-effective supply of electricity, requiring power systems that are both dependable and economical.…
onomical. Since the amount of electricity consumed by users cannot be precisely predicted, balancing generation with consumption necessitates accurate electrical load forecasting. This study focuses on load forecasting using the Adaptive Neuro-Fuzzy Inference System (ANFIS) method. The forecast developed targets daily peak loads, which fall under short-term load forecasting. The data used for this forecasting consists of historical daily peak loads from January 1, 2017, to June 9, 2022. The forecasting process involves parameters such as radius, squash factor, accept ratio, reject ratio, and epoch. The forecast accuracy is evaluated using the Mean Absolute Percentage Error (MAPE) metric. The results are then compared with PLN’s load forecasting, which employs the load coefficient method. The ANFIS-based forecasting achieved a MAPE of 1.879%, using networks Jaringan_24 and Jaringan_25. This MAPE value is slightly lower than PLN’s load forecasting MAPE of 1.917%, indicating better accuracy by the ANFIS method.
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:This study explores the impact of asset structure and sales growth on capital structure, emphasizing the moderating influence of profitability. As firms navigate the complexities of financing decisions, understanding how…
these variables interact is crucial for optimizing capital structure. The findings reveal that asset structure and sales growth significantly affect capital structure, with profitability playing a critical role in moderating these relationships. Firms with substantial tangible assets are better positioned to leverage debt financing, while those demonstrating strong sales growth are viewed favorably by investors and creditors. However, the extent to which sales growth influences capital structure is contingent upon profitability; high profitability enables firms to capitalize on growth opportunities, whereas low profitability may inhibit their capacity to leverage growth potential. Empirical research supports these conclusions, indicating that asset structure, sales growth, and profitability significantly shape capital structure decisions across various industries. Ultimately, this study provides valuable insights for financial managers, highlighting the importance of balancing growth aspirations with profitability to achieve effective capital structure management. This, in turn, can lead to sustained competitive advantage, a state where a firm outperforms its competitors over a prolonged period in a dynamic economic environment.
Abstract:This research is focused on the effect of the use of scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas T.P 2025/2026. The purpose of this study is to determine…
the significant influence of the use of Scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas T.A 2025/2026.This researcher used a quantitative method with a pre-test-post-test one group design. The sample consisted of 24 students. Data was collected through pre-tests and post-tests in the form of written tests and analyzed using t-test formulas and N-gain tests. Based on the data, it was found that mastery of vocabulary in English and English learning outcomes were better after using scattergories learning media. This can be seen from the average score before treatment, which is 25.6 with the low category, after the treatment, which is 86 with the high category. Then there was a significant influence after using scattergories learning media on the English learning outcomes of grade V students of SD Negeri 098166 Perumnas. Based on the calculation of the N-gain test, the researcher found that the N-Gain test showed a value criterion of 0.7979 categorized as high classification.
Abstract:Small and Medium Industries (SMEs) play an important role in the regional and national economy, especially in providing employment and increasing the added value of local products. T.A Rezeki is one of the SMEs that produces…
uces its products by purchasing raw materials from products at chemical stores, then marketing them to surrounding areas, several restaurants, mosques and laundries directly. The design of an IoT-based batch mixer is expected to help TA Rezeki SMEs to automate the base soap stirring process so that it is more efficient and consistent. With the implementation of IoT, it is expected to reduce operational costs, increase production capacity, and produce soap products with better and uniform quality. Based on the satisfaction survey conducted, the results showed that the digitalization of soap stirring tools carried out in this activity provided benefits to SMEs by providing convenience with equipment automation and more consistent stirring so that the resulting products are also of better quality.
Abstract:Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner memiliki peran penting dalam mendukung aktivitas ekonomi masyarakat. Namun demikian, masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, terutama…
rutama terkait pencatatan transaksi, pemisahan keuangan usaha dan pribadi, serta penyusunan pembukuan sederhana. Kondisi tersebut juga ditemukan pada pelaku UMKM kuliner di Kelurahan Tanjung Anom. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan penyusunan pembukuan sederhana bagi pelaku UMKM kuliner. Program dilaksanakan dengan melibatkan 15 peserta melalui tahapan identifikasi kebutuhan, persiapan kegiatan, pelaksanaan pendampingan, dan evaluasi program. Metode yang digunakan meliputi penyuluhan, diskusi interaktif, simulasi kasus, praktik penyusunan buku kas harian, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya literasi keuangan, pencatatan transaksi, penyusunan buku kas sederhana, dan perhitungan laba usaha. Selain itu, peserta menunjukkan kemampuan yang lebih baik dalam melakukan pencatatan pemasukan dan pengeluaran secara sistematis. Program ini memberikan kontribusi positif terhadap peningkatan kapasitas pengelolaan keuangan UMKM sehingga dapat mendukung keberlanjutan dan pengembangan usaha pada masa mendatang.
Culinary Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic activities and community income generation. However, many business owners still face challenges in financial management, particularly in transaction recording, separating business and personal finances, and preparing simple bookkeeping records. Similar conditions were identified among culinary MSME owners in Tanjung Anom Village. This community service program aimed to improve financial literacy and simple bookkeeping skills among culinary MSME entrepreneurs. The program involved 15 participants and was implemented through four stages: needs assessment, program preparation, mentoring implementation, and evaluation. The methods included training sessions, interactive discussions, case simulations, daily cash book practices, and evaluation through pre-tests and post-tests. The results demonstrated significant improvements in participants’ understanding of financial literacy, transaction recording, simple bookkeeping preparation, and profit calculation. Participants also showed better capability in recording business income and expenses in a more systematic manner. The program contributed positively to strengthening the financial management capacity of culinary MSMEs and is expected to support business sustainability and future business growth
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