Abstract:This descriptive qualitative research analyzes the effectiveness of policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City. Four indicators from George…
orge C. Edward III's policy implementation theory—communication, resources, disposition, and bureaucratic structure—are employed as the analytical framework. Field data obtained through observation, interviews, and documentation were systematically analyzed using the data condensation, display, and conclusion drawing model of Miles, Huberman, and Saldana. The findings indicate that the policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City has been running fairly well but has not yet been optimal. In the communication aspect, coordination among implementers has been functioning well; however, information dissemination to target groups and the general public remains suboptimal. In the resources aspect, policy implementation has been supported by human resources, authority, and facilities, yet is still constrained by limited personnel and underutilized facilities and databases. In the disposition aspect, officials demonstrate commitment, responsibility, and a professional attitude in implementing the policy; however, guidance programs have not been able to reach all vagrants and beggars on a sustainable basis. In the bureaucratic structure aspect, policy implementation has been supported by Standard Operating Procedures (SOPs), clear task distribution, and inter-division coordination; nevertheless, SOP implementation in the field still needs optimization to ensure services reach all target groups. Based on these findings, the Social Affairs and Community Empowerment Office of Gorontalo City needs to enhance communication and socialization to target groups, strengthen human resources and supporting facilities, optimize guidance and empowerment programs, and improve inter-agency coordination so that the policy implementation on handling vagrants and beggars can be more effective in improving social welfare.
Abstract:This study aims to improve children's singing ability through the use of video-based learning in second-grade students at SDN 6 Kabila, Bone Bolango Regency. The research problem identified was the low singing ability of…
students due to the lack of engaging learning media. Video-based learning was employed to help students understand pitch, rhythm, and lyrics, thereby enhancing their confidence, interest, and singing skills in music education. This study adopted a Classroom Action Research (CAR) design following the Kemmis and McTaggart spiral model, conducted in two cycles (Cycle I with two meetings and Cycle II with one meeting). The subjects were 21 second-grade students (9 males and 12 females). Data collection techniques included observation, tests (performance assessments), interviews, and documentation. Data were analyzed descriptively to determine improvements in students' singing ability across four indicators: pitch accuracy, rhythmic accuracy, lyric mastery, and expression with self-confidence. The results showed that students' initial singing ability was low, with only 28% achieving the minimum mastery criterion (KKM). After implementing video-based learning, students' mastery increased to 43% in Cycle I Meeting I, 62% in Cycle I Meeting II, and 90% in Cycle II Meeting I. Teacher activity improved from 60% (adequate) to 96% (excellent), and student activity increased from 59% (adequate) to 96% (excellent). These findings demonstrate that video-based learning effectively improves children's singing ability, confidence, and active participation in music education at the elementary school level.
Abstract:This study aims to improve children's singing ability through the use of video-based learning in second-grade students at SDN 6 Kabila, Bone Bolango Regency. The research problem identified was the low singing ability of…
students due to the lack of engaging learning media. Video-based learning was employed to help students understand pitch, rhythm, and lyrics, thereby enhancing their confidence, interest, and singing skills in music education. This study adopted a Classroom Action Research (CAR) design following the Kemmis and McTaggart spiral model, conducted in two cycles (Cycle I with two meetings and Cycle II with one meeting). The subjects were 21 second-grade students (9 males and 12 females). Data collection techniques included observation, tests (performance assessments), interviews, and documentation. Data were analyzed descriptively to determine improvements in students' singing ability across four indicators: pitch accuracy, rhythmic accuracy, lyric mastery, and expression with self-confidence. The results showed that students' initial singing ability was low, with only 28% achieving the minimum mastery criterion (KKM). After implementing video-based learning, students' mastery increased to 43% in Cycle I Meeting I, 62% in Cycle I Meeting II, and 90% in Cycle II Meeting I. Teacher activity improved from 60% (adequate) to 96% (excellent), and student activity increased from 59% (adequate) to 96% (excellent). These findings demonstrate that video-based learning effectively improves children's singing ability, confidence, and active participation in music education at the elementary school level.
Abstract:This study is motivated by a fundamental problem concerning how the character-education values contained in the book of Akhlāq Lil Banīn can be implemented consistently and meaningfully within Arabic language learning, amid…
amid an intense schedule, a diversity of methods, and the gap between the readiness of learners and educators in the boarding environment. This study aims to analyze and describe the implementation of character-education values from the book of Akhlāq Lil Banīn in Arabic language learning activities at the MBS Al Mujahidin Islamic Boarding School, Gunungkidul, Yogyakarta. The method used is qualitative, with data collected through observation, interviews, and documentation; informants were selected by purposive sampling, and data analysis comprised data reduction, data presentation, and drawing conclusions. The results show that the implementation of character values takes place integratively, intensively, and contextually through a combination of formal school activities and non-formal dormitory activities such as mufrodat, hiwar, muhadhoroh, qirā’ah, muḥādatsah, and integrated Arabic learning. These activities not only develop linguistic competence but also serve as a medium for internalizing religious, disciplinary, responsibility, and social-care values through habituation and role modeling. Challenges were also found in the form of differing prior abilities among learners, a dense activity schedule, and the dynamic assignment of educators, all of which affect the absorption and internalization of values. It is concluded that the success of Akhlāq Lil Banīn-based character education depends heavily on pedagogical adaptation, differentiated learning, and management of the activity rhythm.
Abstract:This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed…
a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.
Abstract:Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts…
s require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.
Abstract:Various phenomena related to the implementation of integrity in the public sector demonstrate the importance of strengthening integrity values within organizations. One approach is through organizational culture, including…
ng the implementation of transaction practices through an Warung Kejujuran. This study aimed to explore auditors’ experiences in conducting transactions at an Warung Kejujuran. The study employed a qualitative approach using Moustakas’ transcendental phenomenology. Data were obtained through in-depth interviews and documentation involving auditors at the Jombang Regency Inspectorate who had experience interacting with the Warung Kejujuran. Data were analyzed through epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence, supported by NVivo for data organization, coding, and identification of thematic patterns. The findings indicate that transaction practices at the Warung Kejujuran provide auditors with experiences of applying integrity values through independent decision-making in the absence of direct supervision. These experiences are reflected in self-control as a basis for honest action and in the fulfillment of obligations as an element of an auditor’s moral responsibility. Thus, the essence of auditors’ experiences in transaction practices at the Warung Kejujuran lies in their ability to conduct transactions independently through self-control and fulfillment of moral obligations in situations with limited external supervision.
Abstract:This study aims to find out whether micro, small, and medium enterprises in Penajam Paser Utara Regency have prepared financial statements in accordance with the SAK EMKM. The variable in this study is a single variable,…
namely the Implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs). The subject of this study is the owner of Jkopi Cafe located in Penajam Paser Utara Regency, while the focus of this research is the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities carried out by the MSME owners to see if it aligns with SAK EMKM. Data collection was carried out through interviews and documentation. The data analysis was carried out using qualitative descriptive methods. The results of this study show that Jkopi Cafe's business is not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).
Abstract:Divorce is a societal problem that affects children, extended families, married couples, and the general social resilience of communities. Local wisdom values, such as siri' na pacce, sipakatau, sipakalebbi, sipakainge,…
and tudang sipulung, stand for respect, empathy, accountability, and thoughtful dispute resolution in Bugis-Makassar society. The goal of this study is to determine how applicable Bugis-Makassar traditional knowledge is to family mediation as a divorce prevention tactic and how it may be updated and revived. This study employed a descriptive design and a qualitative methodology. In-depth interviews, observations, and documentation involving couples who had experienced marital discord, as well as traditional leaders, religious leaders, mediators, and family members involved in mediation procedures, were used to collect data. Techniques for data reduction, data display, and conclusion drawing were used to analyze the data. The findings indicate that while sipakatau and sipakalebbi improve respect between married couples, siri' na pacce strengthens accountability and empathy. While tudang sipulung provides a deliberative setting for discovering common answers, sipakainge encourages constructive reminders. The findings suggest that the parties' desire to voluntarily embrace the mediation process can be increased by involving traditional authorities, religious leaders, and dependable family members. Reviving these ideals in an adaptive, equitable, and impartial manner might support family mediation. The results of this study show that incorporating local knowledge into family mediation could be beneficial in reducing divorce.
Abstract:Usaha Mikro Kecil Menengah (UMKM) keripik gadung di Desa Arjasa menghadapi tantangan serius dalam memanfaatkan teknologi digital untuk pemasaran produk. Penelitian ini bertujuan untuk mendeskripsikan secara mendalam strategi…
tegi pemasaran digital melalui WhatsApp Business yang diterapkan oleh pelaku UMKM keripik gadung serta mengidentifikasi secara komprehensif faktor-faktor pendukung dan penghambat penerapannya. Pendekatan kualitatif dengan jenis studi kasus instrumental digunakan dalam penelitian ini. Pengumpulan data dilakukan melalui wawancara mendalam terhadap 12 informan, observasi partisipatif, dan dokumentasi terhadap lima UMKM keripik gadung di Desa Arjasa selama periode Maret hingga Mei 2026. Analisis data menggunakan model interaktif Miles, Huberman, dan Saldana yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa strategi pemasaran digital yang diterapkan masih bersifat dasar dan belum terstruktur secara sistematis, dengan pemanfaatan fitur WhatsApp Business yang belum optimal. Hanya dua dari lima UMKM yang menggunakan WhatsApp Business, itupun dengan pemanfaatan fitur yang terbatas pada katalog produk. Faktor pendukung utama adalah kemudahan penggunaan aplikasi, biaya yang terjangkau, dan dukungan keluarga serta komunitas. Adapun faktor penghambat meliputi keterbatasan literasi digital, kekhawatiran akan penipuan, kendala infrastruktur internet, dan rendahnya tingkat pendidikan formal. Penelitian ini menyimpulkan bahwa diperlukan pendampingan dan pelatihan berkelanjutan yang disesuaikan dengan kapasitas dan karakteristik pelaku UMKM untuk mengoptimalkan penggunaan WhatsApp Business dalam meningkatkan daya saing UMKM keripik gadung.
Gadung chips Micro, Small, and Medium Enterprises (MSMEs) in Arjasa Village face serious challenges in utilizing digital technology for product marketing. This study aims to describe in depth the digital marketing strategies through WhatsApp Business implemented by gadung chips MSMEs and to comprehensively identify the supporting and inhibiting factors of its implementation. A qualitative approach with an instrumental case study type was used in this research. Data collection was conducted through in-depth interviews with 12 informants, participant observation, and documentation of five gadung chips MSMEs in Arjasa Village during the period March to May 2026. Data analysis used the interactive model of Miles, Huberman, and Saldana which includes data reduction, data presentation, and conclusion drawing. The results showed that the digital marketing strategies implemented were still basic and not systematically structured, with the utilization of WhatsApp Business features not yet optimal. Only two out of five MSMEs used WhatsApp Business, even then with limited utilization of features to product catalogs. The main supporting factors are the ease of use of the application, affordable costs, and support from family and community. Meanwhile, inhibiting factors include limited digital literacy, concerns about fraud, internet infrastructure constraints, and low levels of formal education. This study concludes that continuous assistance and training tailored to the capacity and characteristics of MSME actors are needed to optimize the use of WhatsApp Business in increasing the competitiveness of gadung chips MSMEs.