Abstract:Security is a crucial aspect in the digital age, especially in the management and protection of information. As the volume of information processed increases, the need to organize knowledge and provide adequate security…
becomes more pressing. This research emphasizes the importance of cybersecurity in the context of digital libraries, which must comply with certain technological and regulatory standards to protect user data and guarantee privacy when accessing electronic resources. Libraries face various challenges in protecting personal data on their electronic resources. This research addresses topics such as user privacy, data encryption, access management, and compliance with privacy laws. By addressing these issues comprehensively, libraries can ensure the protection of user privacy while optimizing the benefits of digital resources in today's information environment. The October 2023 cyberattack by a hacker group known as Rhysida on the British Library's internet information system emphasizes the importance of cybersecurity and data privacy for digital libraries. This research aims to provide insights and solutions to address these challenges, ensuring digital libraries can operate securely and efficiently.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
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:Studi ini meneliti bagaimana frasa deiktik digunakan dan apa artinya dalam artikel berita berjudul “Indonesia Siap Meluncurkan Program Makan Gratis Ambitius untuk Memerangi Stunting.” Tujuan utamanya adalah untuk menemukan…
emukan berbagai jenis kekurangan dan memahaminya secara bermakna, menggunakan gagasan dari Levinson (1983) dan Huang (2014). Hasil penelitian menunjukkan bahwa terdapat lima jenis deiksis dalam artikel tersebut: persona, temporal, misalnya; spasial; wacana; dan sosial. Ini berarti bahwa deiksis persona lebih umum daripada yang lain dari waktu ke waktu, yang menunjukkan bahwa fleksibilitas ini terutama memengaruhi partisipan. Pentingnya ekspresi deiktik berasal dari perannya dalam menghubungkan kata-kata dengan situasi di mana kata-kata tersebut digunakan. Studi ini juga menunjukkan bagaimana analisis semantik dan pragmatik terhubung ketika menjelaskan deiksis, dengan makna semantik yang lebih umum dan makna praktis yang berubah berdasarkan situasi. Oleh karena itu, kedua perspektif tersebut diperlukan untuk memahami bagaimana bahasa digunakan. Pada akhirnya, deiksis memainkan peran kunci dalam pelaporan berita karena membantu menyajikan informasi secara jelas dan membuatnya lebih mudah dipahami oleh masyarakat. Mempelajari cara menafsirkan frasa deiktik dapat meningkatkan pemahaman pembaca terhadap berita. Ini berarti menemukan penyebutan yang terhubung dengan bagian teks lainnya.
Abstract:This research is designed to examine how students use both denotative and connotative meanings in their everyday utterances within the campus environment. In daily communication, students do not rely solely on literal meanings;…
anings; instead, their language often conveys implied messages shaped by context, cultural background, and patterns of social interaction. To explore this phenomenon, the study applies a qualitative descriptive approach, focusing on naturally occurring conversations among students in various campus settings. Data were collected through careful observation and documentation of students’ spoken interactions, allowing for an in-depth understanding of how meaning is constructed in real-life situations. The results indicate that students actively employ both denotative and connotative meanings in their speech. However, connotative meanings appear more dominant, particularly in informal contexts such as casual conversations with peers. This tendency highlights the role of language as a flexible and dynamic tool for expression. Furthermore, the frequent use of connotative language demonstrates students’ creativity in conveying ideas, emotions, and attitudes. It also reflects how language functions as a marker of social identity, helping students build relationships and express group belonging within the academic community.
Abstract:Studi literatur sistematis ini bertujuan untuk: (1) mensintesis dan menganalisis inkonsistensi temuan penelitian empiris mengenai efektivitas teori Fraud Pentagon dalam mendeteksi kecurangan laporan keuangan di Indonesia;…
; (2) mengidentifikasi sumber variasi hasil yang meliputi variasi operasionalisasi variabel, konteks penelitian, dan perbedaan metodologi; serta (3) mengembangkan dan mengusulkan seperangkat indikator operasional yang lebih komprehensif dan terstandarisasi untuk kelima elemen Fraud Pentagon berdasarkan konsolidasi tubuh literatur yang ada. Penelitian ini menggunakan pendekatan systematic literature review dengan metode kualitatif deskriptif-analitis. Sumber data utama adalah 30 artikel jurnal ilmiah yang dipublikasikan pada periode 2020-2025, yang telah dipetakan sebelumnya. Teknik analisis data dilakukan melalui analisis konten tematik (thematic content analysis) dan sintesis naratif (narrative synthesis) untuk mengidentifikasi pola, kontradiksi, dan mengembangkan kerangka konseptual yang lebih kuat. Analisis mengungkap tiga temuan utama. Pertama, terdapat inkonsistensi hasil yang signifikan antar penelitian; misalnya, Financial Target (ROA) signifikan pada studi BUMN namun tidak signifikan pada sektor keuangan. Kedua, inkonsistensi ini bersumber dari: (a) variasi penggunaan proksi variabel (misal, Pressure diukur dengan ROA, leverage, atau perubahan aset), (b) pengaruh konteks spesifik (sektor, tata kelola), dan (c) perbedaan alat ukur kecurangan (F-Score, Beneish M-Score, studi kualitatif). Ketiga, sebagai kontribusi utama, penelitian ini berhasil mengembangkan 12 indikator Fraud Pentagon yang diperkaya dengan proksi empiris yang kuat dari literatur, seperti menambahkan frekuensi rapat dewan untuk Ineffective Monitoring dan kompleksitas kontrak untuk Nature of Industry. Kerangka indikator yang dikembangkan memberikan implikasi teoretis dengan memperkuat sifat kontingensi teori Fraud Pentagon, serta implikasi praktis bagi regulator, auditor, dan dewan komisaris sebagai alat risk assessment yang lebih komprehensif. Penelitian ini merekomendasikan uji empiris lebih lanjut terhadap indikator yang dikembangkan dan integrasi pendekatan kuantitatif-kualitatif dalam penelitian mendatang.
Abstract:This study discusses the design of a mobile crane to lift damaged vehicles with a capacity of 6 tons with the aim of analyzing the planning of the lifting system used ; planning the rope to be used ; transmission system…
; calculation of the components of the lifting equipment used ; calculation of power to rotate the drum ; the tool designed is a mobile crane with a capacity of 6 tons to 6 tons ; and calculating the lifting time. assembly . Type of drive motor with Combustion engine = internal combustion engine , Drive motor power = 192.36 Hp , Drive motor rotation = 2740 rpm , Max lifting capacity = ton , Lifting height = 3 m . Drum with Drum diameter = 300 mm , Drum pitch = 16 mm , Drum length = 300 mm , Maximum compressive stress of material = 1600 kg/cm 2 The maximum compressive stress that occurs = 1173.6 kg/cm 2 . Steel rope ( Rope type = 6 x 9 x 1 fc , Rope cross-sectional area = 1173.6 kg/cm 2 . = 2.9 cm 2 , Wire diameter = 1.18 mm , Diameter of steel rope = 26.3 mm , Actual fracture stress = 180/199 kg/mm 2 , Fracture loading = 39100 kg/mm 2 , U nut rope usage = 88.2 months ); Pulley ( Type of pulley = fixed pulley , pulley diameter = 4.8 cm , Width of the pulley = 2.2 cm ); Hook ( Hook type = single hook with thread , Thread type on hook = M 42. Length of threaded hook = 42 mm , Number of threads on the hook = 9 threads , Distance between threads = 4.5 mm , Outer diameter on thread = 42 mm , Effective diameter on the thread = 39 mm , Core diameter on thread = 37.129 mm , Hook material = wrought carbon steel SF 60 , Permissible contact stress = 3 kg/mm 2 , The contact stress that occurs = 2.7 kg/mm 2 ); Boom ( Boom type = boom with fixed arm , Number of booms = 2 pieces , Boom length = 4 m , Boom weight = 1568.66 kg , Boom material = steel pipe , Tensile strength of the material = 40 kg/mm 2 , Tensile strength that occurs on the boom = 10 kg/mm 2 ); Gears ( Types of gears = worm gear , type of gear on the shaft material = cross gear , Type of chain used = hinge chain , chain weight per meter = 16.5 kg )
Abstract:Kinerja perawat merupakan faktor penting dalam menjamin mutu pelayanan kesehatan. Salah satu faktor yang mempengaruhi kinerja perawat adalah stres kerja. Stres kerja yang tidak terkelola dengan baik dapat berdampak pada…
penurunan produktivitas dan kualitas pelayanan keperawatan. Mengetahui hubungan stres kerja dengan kinerja perawat di Rumah Sakit Umum Pusat Surakarta. Penelitian ini merupakan penelitian kuantitatif dengan rancangan deskriptif korelasional menggunakan pendekatan cross sectional. Teknik pengambilan sampel menggunakan total sampling dengan sebanyak 54 responden. Instrumen penelitian menggunakan DASS (Depression Anxiety Stress Scale) untuk mengukur stres kerja dan Kuesioner Kinerja Perawat. Analisis univariat meliputi usia, jenis kelamin, pendidikan, masa kerja, status kepegawaian, stres kerja dan kinerja. Analisis bivariat menggunakan Uji Kendall Tau. Hasil penelitian didapatkan stres kerja mayoritas pada kategori stres sedang sebanyak 33 responden (61.1%). Kinerja perawat mayoritas pada kategori kinerja sedang sebanyak 28 responden (51.9%). Hasil Uji Kendall Tau didapatkan nilai p value 0,00 < 0,05 dengan hasil korelasi positif 0.676, hal ini dapat disimpulkan bahwa penelitian ini memiliki hubungan yang kuat antara stres kerja dengan kinerja perawat. Terdapat hubungan antara stres kerja dengan kinerja perawat di Rumah Sakit Umum Pusat Surakarta.
Abstract:Rapidly development technology Internet Which No accompanied with education in its use causes internet addiction and tends to using the internet for useless things even negative. Because That writer do PKM with title " INTRODUCING…
NTRODUCING THE INTERNET TO STUDENTS OF SMK TRISULA DOLOK SANGGUL ". Community service to SMK Trisula Dolok Sanggul (PKM) aims to Educating students in the use of the internet, especially students of Trisula Dolok Sanggul Vocational School . The conclusions that can be drawn from the Community Service activities at Trisula Dolok Sanggul Vocational School are: 1. The students who attended the counseling responded warmly and expressed deep appreciation. in relation to the activity, 2. When delivering the material, participants understand how to sort the information provided. internet bars, maintaining internet security, one of which is from phishing crimes and tips for staying productive in working or studying, 3. Participants can answer the questions given well and respond positively is a sign that the extension material has been delivered, 4. Male and female students participating in PKM receive knowledge knowledge new and get certificate participation that is given by organizer activity.
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.