Abstract:Kekerasan terhadap anak, termasuk bullying atau perundungan, masih menjadi masalah sosial yang serius di Indonesia maupun di berbagai negara. Bullying dapat terjadi di lingkungan sekolah, keluarga, maupun masyarakat, dan…
memberikan dampak jangka panjang terhadap kondisi psikologis, sosial, dan akademik anak. Artikel ini membahas pentingnya edukasi anti-bullying sebagai salah satu strategi preventif dalam menekan angka kekerasan pada anak. Pembahasan meliputi konsep dan bentuk bullying, dampaknya terhadap tumbuh kembang anak, faktor-faktor penyebab, serta peran keluarga, sekolah, dan masyarakat dalam mewujudkan lingkungan yang aman bagi anak. Hasil kajian dari berbagai literatur menunjukkan bahwa program edukasi yang melibatkan seluruh elemen masyarakat secara berkelanjutan terbukti efektif dalam menurunkan perilaku bullying dan meningkatkan kesadaran kolektif terhadap pencegahan kekerasan pada anak.
Kekerasan terhadap anak, termasuk bullying atau perundungan, masih menjadi masalah sosial yang serius di Indonesia maupun di berbagai negara. Bullying dapat terjadi di lingkungan sekolah, keluarga, maupun masyarakat, dan memberikan dampak jangka panjang terhadap kondisi psikologis, sosial, dan akademik anak. Artikel ini membahas pentingnya edukasi anti-bullying sebagai salah satu strategi preventif dalam menekan angka kekerasan pada anak. Pembahasan meliputi konsep dan bentuk bullying, dampaknya terhadap tumbuh kembang anak, faktor-faktor penyebab, serta peran keluarga, sekolah, dan masyarakat dalam mewujudkan lingkungan yang aman bagi anak. Hasil kajian dari berbagai literatur menunjukkan bahwa program edukasi yang melibatkan seluruh elemen masyarakat secara berkelanjutan terbukti efektif dalam menurunkan perilaku bullying dan meningkatkan kesadaran kolektif terhadap pencegahan kekerasan pada anak.
Abstract:Masjid tidak hanya berfungsi sebagai tempat ibadah, tetapi juga sebagai pusat pembinaan sosial, pendidikan, dan pemberdayaan masyarakat. Pengabdian masyarakat melalui Kuliah Kerja Nyata (KKN) di Masjid Al-Masyithoh yang…
berlokasi di Gang Rambutan IV No. 69, Kelurahan Lingkar Timur, Kecamatan Singaran Pati, Kota Bengkulu bertujuan mengoptimalkan fungsi masjid sebagai pusat pembelajaran keagamaan dan pemberdayaan masyarakat. Program dilaksanakan selama 40 hari, mulai 6 Mei hingga 16 Juni 2026 dengan menggunakan pendekatan Asset Based Community Development (ABCD) melalui tahapan Discovery, Dream, Design, dan Destiny. Program yang dilaksanakan meliputi pembelajaran Al-Qur'an dan Iqra', pelatihan adzan, pengajaran doa harian, adzan rutin, kebersihan masjid, pemberdayaan remaja masjid melalui kegiatan olahraga badminton, kajian subuh, aktivasi media sosial masjid, kegiatan nonton Bersama, dan diskusi anti-bullying, serta kepanitiaan pelaksanaan qurban. Hasil kegiatan menunjukkan peningkatan partisipasi anak-anak dan remaja dalam kegiatan keagamaan, meningkatnya kesadaran masyarakat terhadap fungsi sosial masjid, serta terbentuknya media dakwah digital yang mendukung penyebaran informasi keagamaan. Program ini memberikan dampak positif terhadap penguatan pendidikan Islam, pembentukan karakter generasi muda, dan peningkatan keterlibatan masyarakat dalam memakmurkan masjid. Dengan demikian, optimalisasi fungsi Masjid Al-Masyithoh melalui program KKN berhasil memperkuat peran masjid sebagai pusat pemberdayaan masyarakat berbasis keagamaan.
Abstract:Perundungan masih menjadi tantangan dalam mewujudkan lingkungan pendidikan yang aman, inklusif, dan ramah anak sehingga diperlukan implementasi program pencegahan yang dikelola secara sistematis. Penelitian ini bertujuan…
mendeskripsikan dan menganalisis implementasi program anti-perundungan dalam mendukung terwujudnya Sekolah Ramah Anak di SMPIT Citra Az Zahra Jakarta. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus. Informan terdiri atas Kepala Sekolah, Kepala Unit Self Empowerment Citraz (SEC), dan Wakil Kepala Sekolah Bidang Kurikulum yang dipilih secara purposive sampling. Data dikumpulkan melalui wawancara semi terstruktur, observasi, dan studi dokumentasi, kemudian dianalisis menggunakan model interaktif Miles, Huberman, dan Saldaña melalui kondensasi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa implementasi program anti-perundungan dilaksanakan secara sistematis melalui fungsi perencanaan, pengorganisasian, pelaksanaan, dan pengawasan yang terintegrasi dalam Self Development Class berbasis pembinaan karakter dan nilai-nilai keislaman. Program ini meningkatkan pemahaman peserta didik mengenai perundungan, menumbuhkan empati, toleransi, dan tanggung jawab sosial, serta memperkuat budaya sekolah yang aman dan ramah anak. Keberhasilan program didukung oleh komitmen pimpinan, kolaborasi seluruh warga sekolah, serta dukungan orang tua dan pihak eksternal, meskipun masih menghadapi kendala berupa keterbatasan pengawasan perilaku peserta didik di luar sekolah. Temuan ini menegaskan pentingnya pengelolaan program anti-perundungan secara terpadu untuk mendukung terwujudnya Sekolah Ramah Anak.
Abstract:Handwashing with soap is one of the most effective public health measures for preventing gastrointestinal and respiratory infections among children. However, despite ongoing health education efforts, many children still…
do not perform proper handwashing techniques. Interactive educational approaches, such as demonstration methods combined with songs, may enhance children's practical skills more effectively than conventional instruction. This study aimed to determine the effect of health education using a demonstration method on handwashing with soap skills among children in the BTN AL community, Entrop Subdistrict, South Jayapura District. A quantitative study with a one-group pretest-posttest pre-experimental design was conducted involving 20 child participants selected through total sampling. The intervention consisted of a live demonstration of the WHO six-step handwashing technique accompanied by a modified version of the children's song Naik Becak. Participants' handwashing skills were assessed before and after the intervention using the WHO Standard Hand Hygiene Observation Checklist. Data were analyzed using the Wilcoxon Signed-Rank Test. The findings demonstrated a significant improvement in children's handwashing skills following the intervention. Before receiving health education, most participants were unable to perform the recommended handwashing procedure correctly. After the intervention, 18 participants (90%) successfully demonstrated all six handwashing steps independently, while only two participants (10%) still required assistance. Statistical analysis showed a significant difference between pretest and posttest scores (p < 0.001). The study concludes that health education delivered through a demonstration method combined with a modified children's song effectively improves handwashing with soap skills among children. This approach may serve as an innovative and engaging strategy for promoting healthy hygiene behaviors in early childhood.
Abstract:Micro, Small and Medium Enterprises (MSMEs) are crucial for local economic development, employment absorption and community welfare. However, the success of empowerment programmes in rural regions generally stays at the…
implementation level. This study seeks to examine the implementation of MSME empowerment program in enhancing business independence in Desa Curugciung Kecamatan Cikeusik Kabupaten Pandeglang. The study used a descriptive qualitative design. The collection of data was carried out through observation, semi-structured interviews and documentation with seven informants, including the sub-district head, village head, a BRI officer, the chairperson of the Village Consultative Body, and three MSME actors. Data were evaluated by Miles, Huberman and Saldaña’s interactive approach which consists of data collection, data condensation, data display and conclusion drafting. The findings indicate that the implementation of the MSME empowerment program has not been adequately carried out. Communication on the program at the bureaucratic level was still limited and did not reach the MSME actors to the fullest. Training, mentoring and access to funding were formally provided as resources but not experienced equally by business actors. The commitment of the implementing institutions had not been fully converted into ongoing assistance, while the bureaucratic structure was still more administrative than service-oriented. The results of the study also indicated that the independence of the business of MSME actors is more created via self-initiative, experience and adaptation rather than direct intervention from the empowerment program. The study concluded that the presence of resilient MSMEs in rural areas does not necessarily mean that the policies are well implemented. The essay contributes to the study of public policy implementation in the identification of the gap between the formal empowerment design and the real growth of business independence at the village level.
Abstract:The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent…
consistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information
Abstract:This study discusses the optimization of a company's financial performance through working capital management and capital structure policies. To increase profitability (ROA), companies require efficient cash conversion cycle…
ycle management and optimal funding supported by internal company characteristics. The research problem proposed is to determine how to achieve increased profitability in an automotive distributor company through the efficiency factors of Cash Conversion Cycle (CCC), Firm Size (Firm Size), Leverage (DER), and historical profitability factors (ROA_Lag). The sample of this study is the financial statements of PT New Ratna Motor (Nasmoco Group) in Semarang City for the 2021-2024 period, which were transformed into quarterly data (N=16). The results of data analysis indicate that this research model has a good level of feasibility (goodness of fit) with the ability to explain variations in profitability (Adjusted R Square) of 78.1% and successfully overcome autocorrelation interference. Simultaneously, there is a strong relationship between the independent variables and the company's profit movements. Partially, the Cash Conversion Cycle (CCC) variable is proven to have a negative and significant effect on profitability, while the Firm Size and Leverage variables have not shown a significant effect at the 95% confidence level.
Abstract:The economic structure of Aceh Province is still dominated by the agriculture, forestry, and fisheries sectors, while the contribution of the manufacturing industry sector is relatively lagging. This condition indicates…
that the structural transformation process in Aceh has not yet taken place optimally, so that the economic growth that occurs tends to be quantitative, marked by an increase in aggregate output, but does not fully reflect an increase in the quality of the economic structure. This study aims to analyze the influence of the agriculture, manufacturing industry, and mining sectors on the growth of the Regional Gross Regional Domestic Product (GRDP) of Aceh Province. The approach used is quantitative with secondary data sources from the BPS of Aceh Province. This study uses panel data which is a combination of cross-regional data and time series data from 2019 to 2023. The results of the study indicate, first; the agricultural sector has a positive effect on GRDP. This is based on the probability value of the agricultural sector variable, which is 0.002. This value is smaller than 0.05. Second; the industrial sector has no effect on GRDP. This is based on the probability value of the industrial sector variable, which is 0.610. This value is greater than 0.05. Third; the mining sector has a positive effect on GRDP. This is based on the probability value of the mining sector variable, which is 0.001. Fourth; The agricultural, industrial and mining sectors have a joint influence on the dependent variable, namely GRDP in Aceh Province
Abstract:This study aims to analyze the level of taxpayer compliance in paying Motor Vehicle Tax at the Samsat Office of Bantaeng Regency. The research uses a descriptive quantitative and qualitative approach with data collection…
techniques through documentation, interviews, and observation. Quantitative analysis is carried out by measuring the formal compliance ratio based on the number of taxpayers who pay on time compared to the number of registered taxpayers, while qualitative analysis is conducted through indicators of awareness, compliance with due dates, compliance with regulations, willingness to pay, and views on Samsat services. The results of the study indicate that the level of taxpayer compliance is relatively high, but it shows a tendency to decrease from year to year. The decrease is influenced by the increasing number of registered vehicles that is not matched by an increase in awareness, the economic factors of the community, and delays in payment due to other priority needs. Service innovations such as mobile services and digital convenience contribute positively, but have not fully encouraged optimal compliance. This study confirms that improving compliance requires continuous education strategies, strengthening public services, and consistent supervision
Abstract:This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was…
as conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.