Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:The community has the right to express aspirations, suggestions, and opinions in the village government's execution. The goal of this study is to examine how community rights are implemented and identify barriers to their…
r effective execution in village management. In particular, the preparation of the Draft Village Regulation aims to enhance the implementation of democracy in the Village. The research method employed is empirical legal research, utilizing primary and secondary data collection methods through in-depth observations and interviews. The results are based on field studies and documents from the Gunungsari Village Government, Tajinan District, Malang Regency. A qualitative juridical analysis is then carried out. The study's results show that implementing community rights in expressing aspirations, suggestions, and opinions is crucial in preparing the draft village regulations. In the planning activities for preparing village regulations, participation has been carried out through village deliberations and hamlet deliberations, which have identified inhibiting factors. First, there are still people who do not understand their rights. Second, there are still people who remain indifferent. Third, the community has not been informed about the village authority's plan to create village ordinances. Techniques for conquering difficulties 1). connecting the community's and the village government's perspectives, goals, and tactics. 2) Budgetary support from the village government for improving community human resources through education, training, and courses. 3) Village government programs and activity plans must be oriented towards improving community income and welfare. 4) Improved facilities and infrastructure for disseminating plans for drafting village regulations.
Abstract:This study aims to analyze the correlation between Leadership Responsibility, Reward Giving, and Promotion on Employee Dedication within the Ministry of Religious Affairs of the Riau Islands Province. This research employs…
ys a quantitative approach with a correlational method to determine the extent to which these three variables influence employee dedication both individually and simultaneously. The research sample was selected using cluster sampling, representing the central region (Karimun Regency), eastern region (Tanjungpinang City), and western region (Natuna Regency), totaling 72 respondents, of which 52 were used as the main sample and 20 as a trial sample. The findings indicate that leadership responsibility positively affects employee dedication, emphasizing the importance of leaders who provide clear guidance, foster effective communication, and create a work environment that supports motivation and performance. Reward giving is shown to enhance Employee Dedication by motivating them to achieve work targets and strengthening organizational loyalty. Meanwhile, promotion serves as a career incentive that encourages commitment and responsibility in task execution. Simultaneous analysis shows that these three variables collectively contribute significantly to improving employee dedication. These findings underscore that a combination of responsible leadership, an effective reward system, and transparent promotion policies can strengthen loyalty, commitment, and work ethic among employees in the Ministry of Religious Affairs. This study provides important implications for human resource management development in the public sector, particularly in strategies aimed at enhancing employee performance and dedication through appropriate managerial policies.
Abstract:This study aims to analyze the relationship between teachers’ professional competence, madrasah culture, and work commitment toward teacher job satisfaction in State Madrasah Tsanawiyah (MTsN) across the Riau Islands Province.…
rovince. The research population consists of teachers from 13 madrasahs, with the sample selected through cluster sampling representing three regional zones: east, central, and west. A total of 90 teachers were sampled, comprising 30 teachers for instrument try-out and 60 teachers as the primary research participants. Using a quantitative method with a correlational approach, this study examines the individual and simultaneous contributions of each variable.The findings indicate that teachers’ professional competence which includes mastery of subject matter, pedagogical skills, and managerial abilities enhances job satisfaction by strengthening confidence and task effectiveness. A strong and consistent madrasah culture characterized by discipline, collaboration, religiosity, and a harmonious work climate also contributes significantly to teacher job satisfaction by fostering a supportive institutional environment. Teacher work commitment likewise plays an important role, as highly dedicated and loyal teachers tend to experience greater job satisfaction. Collectively, the three variables demonstrate a significant combined relationship, reinforcing the notion that job satisfaction results from the interaction of professional, cultural, and psychological dimensions within educational institutions. These findings highlight the need for strengthening teacher competence, institutional culture, and work commitment to develop motivated and high-performing educators
Abstract:Inclusive education for students special needs at the level School Reduler in Lebak Regency . This study uses a qualitative approach descriptive with technique data collection through interviews , observations , and documentation…
mentation . Informants in this study included the Head of Regular Education , Head of Quality Improvement Section , Principal , and Special Assistant Teacher (GPK). The results of the study show that implementation policy education inclusion in Lebak Regency is still face challenges , such as limitations power competent educators , lack of training , lack of facility supporters , as well as low understanding public to education inclusion . Recommendation This research includes the need for improvement teacher training , provision facility adequate education , and strengthening collaboration between stakeholders policy so that policy education inclusion can implemented optimally.
Abstract:Inclusive villages provide space for minorities, namely people with disabilities, to have equal rights and obligations, equal dignity and status, and have the same role and position in the lives of people in the village.…
The Ngawonggo Village Government, Malang Regency, has sought legal protection for people with disabilities by establishing Village Regulation Number 2i of 2023 concerning the Establishment of Village Disability Inclusion Groups. The method used is physical therapy training for groups of people with disabilities. The result of this community service is in order to optimize the realization of the tasks and functions of inclusion groups as an effort to accelerate independence for people with disabilities through physical therapy training.
Abstract:Desa inklusi memberikan ruang pada minoritas yaitu penyandang disabilitas terhadap haki dani kewajibani yangi isetara, iharkat idan imartabat iyang isederajat serta memiliki iperan idan kedudukan iyang isama idalam kehidupan…
upan masyarakat di desa. Pemerintah Desa Ngawonggo Kabupaten Malang telah mengupayakan perlindungan hukum terhadap penyandang disabilitas dengan menetapkan Peraturani Desai Nomori 2i Tahuni 2023i tentangi Pembentukani Kelompoki Inklusi Penyandang Disabilitas Desa. Metode yang digunakan adalah pelatihan terapi fisik kepada kelompok penyandang Disabilitas. hasilnya ii pengabdiani kepada masyarakat ini dalam rangka optimalisasi merealisasikan tugas dan fungsi kelompok inklusi sebagai upaya mempercepat kemandirian bagi penyandang disabilitas melalui pelatihan terapi fisik.
Abstract:Healthcare services must continuously be improved to provide the best care for the community. Patient satisfaction is the result of patients' evaluations of healthcare services, comparing their expectations with the actual…
al healthcare services received in a hospital setting. Patient satisfaction with laboratory services is not solely determined by the availability of sufficient healthcare personnel but also requires strong commitment and dedication from healthcare workers to provide professional services, supported by adequate facilities and medical equipment. This study aims to assess the level of outpatient satisfaction with laboratory services at RSUD Klungkung. The research employs an observational method with a cross-sectional design. Data collection was conducted using questionnaires, with a sample of 97 respondents selected through purposive sampling. The data analysis in this study was performed using the Chi-Square test. Based on the five service quality dimensions—reliability, responsiveness, assurance, empathy, and tangibles—the results showed a p-value < 0.05. Among these dimensions, responsiveness had the lowest p-value (0.005 < 0.05), indicating its stronger influence. These findings conclude that there is a significant relationship between service quality dimensions and the level of outpatient satisfaction with laboratory services at RSUD Klungkung. Furthermore, the responsiveness dimension, which had the lowest p-value compared to the other four dimensions, indicates that it has the most significant impact on patient satisfaction with laboratory services provided by the staff at RSUD Klungkung.
Abstract:This research aims to determine the partial influence of technological changes and social awareness on the work-life balance of Gen Z in the city of Makassar. This research is associative research with a quantitative approach.…
roach. The sample in this research consisted of 120 worker respondents in the city of Makassar and the data collection technique used in this research was a questionnaire and the data analysis technique used was multiple regression with SPSS software. The test results show that the technological change variable has a significant influence on Gen Z's work-life balance and social alertness has a significant positive influence on Gen Z's work-life balance.
Abstract:Halal certification is an important aspect in increasing the competitiveness of Micro, Small, and Medium Enterprises (MSMEs) in West Java, considering the large Muslim population in Indonesia. This study aims to analyze…
the development of halal certification in West Java MSMEs in 2023, identify the challenges faced, and evaluate the government's efforts and targets in supporting the acceleration of halal certification. This research approach is qualitative, with data collection techniques through in-depth interviews with the Secretary of the Halal Product Guarantee Organizing Agency (BPJPH) and supported by statistical data related to the development of halal certification. The findings show that the development of halal certification in West Java in 2023 shows significant achievements with the realization of 189,886 certificates, although it is still faced with challenges in MSME literacy, administrative obstacles, and limited BPJPH resources.