Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
Abstract:The growing emphasis on sustainable urban mobility has positioned electric vehicles (EVs) as a strategic component of transport transformation, particularly in developing cities with constrained infrastructure systems. One…
ne of the key challenges in supporting EV adoption is the provision of accessible charging infrastructure, which is closely related to user perception of acceptable service distance. This study aims to determine the optimal service distance of Electric Vehicle Charging Stations (EVCS) based on user preferences in Pekanbaru City, Indonesia, and to explore its implications for spatial planning. A quantitative approach was employed using a questionnaire survey of 51 respondents distributed across 15 administrative districts. All respondents were non-EV users, representing potential adopters in the early stage of transition. The survey captured preferred EVCS distance using interval-based categories, along with respondents’ awareness and intention toward EV adoption. The results indicate that the dominant preferred distance falls within the 2–4 km range, with an estimated mean of 3.08 km and a standard deviation of 1.98 km, resulting in an effective range of approximately 1–5 km. Considering urban road network constraints and detour factors, this range is further adjusted to 3–6 km to reflect more realistic travel conditions. These findings suggest that a relatively dense and accessible charging network is required to reduce range anxiety and support EV adoption. From a spatial planning perspective, a 4 km service threshold is proposed as a practical reference for EVCS deployment, representing the central tendency of user preferences within the adjusted range. This study highlights the importance of integrating user-based spatial parameters into infrastructure planning and contributes to the literature by emphasizing the role of perceived accessibility in shaping EV infrastructure demand in developing urban contexts.
Abstract:This study aims to characterize the effect of food additives on the quality of meatballs made from palm mushrooms (Volvariella volvacea) and mocaf flour. Meatballs were made with a formulation of 70% palm mushrooms and 30%…
0% mocaf, and the addition of carrageenan, CMC, and STPP at concentrations of 0.25%, 0.5%, and 1% with 9 treatments. The parameters analyzed included yield, water content, protein, fiber, organoleptic and production cost. The results showed that the yield ranged from 82.15–96.39% and was significantly different between treatments. Water content was 65.01–70.60%, while the highest protein and fiber content was obtained with the addition of 0.25% carrageenan, respectively 10.53% and 7.97%, respectively. The type and concentration of food additives significantly affected the yield, water content, protein, fiber and texture but did not significantly affect the color and taste of palm mushroom and mocaf flour meatballs.
Abstract:The problem in this study stems from the ASN of the Public Welfare Section not having direct access, so that it affects the implementation of the main tasks and functions. In addition, there is a lack of professional personnel…
sonnel in the field of Public Welfare in carrying out Duties and Functions and ASN has not been able to optimally read the interests of the community to obtain the priority in the field of Public Welfare that is expected. The purpose of the study is to describe and analyze the performance of ASN of the Public Welfare Section of the Regional Secretariat of Singkawang City in carrying out Duties and Functions. This study uses a descriptive research type with a qualitative approach. The results of this study indicate that the Performance of ASN of the Public Welfare Section has not been in accordance with expectations, this can be seen from the aspect of the quality of ASN performance which is not optimal, the level of consistency of program policies is not in accordance with its duties and functions. From the aspect of the quantity of ASN performance, it has not achieved results according to expectations and from the aspect of the time for completing ASN work, it can be seen that the availability of time in implementing program activities is still relatively lacking. As a suggestion or recommendation, namely to realize the quality, quantity and working time of ASN, it is necessary to understand the vision and mission and objectives of the People's Welfare Section, by socializing the vision, mission and objectives of the organization to all existing ASNs, both through staff meetings, discussions and in informal meetings and to increase the quantity of ASN work in carrying out tasks and functions, it is necessary to increase the number of ASNs with the expertise needed to implement program activities in the field of People's Welfare.
Abstract:Laboratory testing plays a crucial role in supporting patient diagnosis and monitoring; therefore, accurate and precise results are essential through the implementation of quality control (QC). Potassium level testing is…
one of the key parameters requiring robust quality control because it is closely linked to patients’ clinical conditions. This study aims to analyze the implementation of QC in potassium level testing using the EasyLyte device at the Kasih Ibu Hospital Laboratory in Surakarta. The research method used was quantitative descriptive with an observational approach using secondary data from QC results for the period from September to November 2025. Analysis was performed by calculating the mean, standard deviation (SD), coefficient of variation (CV), and evaluating the Westgard rules. The results showed that the CV values for normal and abnormal controls were within acceptable limits (≤5%), and no violations of any Westgard rules were found. This indicates that the test results have good precision and there are no deviations, either random or systematic. Overall, the analytical system is in control and the instrument performance is stable. Thus, potassium testing using the EasyLyte instrument meets quality requirements and is suitable for use in laboratory services, while still requiring QC monitoring as well as routine maintenance and calibration.
Abstract:This study aims to analyze the impact of QRIS (Quick Response Code Indonesian Standard) digital payments on the economic resilience of MSMEs in Makassar City, specifically within the Muhammadiyah University of Makassar area.…
rea. This study used a qualitative approach with data collection techniques through observation, interviews, and documentation. The results indicate that QRIS digital payments have a positive impact on the economic resilience of MSMEs, small and medium enterprises (SMEs), through increased operational efficiency, ease of transactions without dependence on cash, automated financial recording, increased sales volume, and expanded market access. With a single QR Code for all digital payment platforms, MSMEs are able to reach more consumers, especially the younger generation. Despite technical challenges, MSMEs are able to adapt well. This study concludes that QRIS functions not only as a digital payment tool but also as a strategic instrument that strengthens poverty reduction, income stability, and economic resilience of MSMEs in Makassar City in facing the dynamics of the digital economy.
Abstract:Tujuan penelitian ini adalah untuk menganalisis dan menguji pengaruh work life balance dan kepuasan kerja terhadap turnover intention pegawai Non ASN Kabupaten Banyuasin. Selain itu, penelitian ini bertujuan untuk mengetahui…
ahui seberapa besar peran resiliensi dalam memoderasi hubungan antara work life balance dan kepuasan kerja terhadap turnover intention. Penelitian ini juga dimaksudkan untuk memberikan gambaran empiris mengenai faktor-faktor yang mempengaruhi niat pegawai Non ASN dalam meninggalkan pekerjaan. The purpose of this study is to analyze and test the influence of work life balance and job satisfaction on the turnover intention of Non-ASN employees in Banyuasin Regency. In addition, this study aims to find out how much role resilience plays in moderating the relationship between work life balance and job satisfaction to turnover intention. This study is also intended to provide an empirical picture of the factors that affect the intention of Non-ASN employees in leaving their jobs. The results of the research are expected to be a basis for consideration for the Banyuasin Regency Government in formulating policies that improve the welfare, loyalty, and stability of the performance of Non-ASN employees. This study uses a quantitative approach with a type of causal associative research. With a population of 6,120 Non-ASN employees and an error rate of 5%, the number of samples needed is 376 respondents. Data analysis was carried out using the help of SmartPLS statistical software. Based on the results of the study, Work Life Balance and Job Satisfaction have a negative and significant effect on the Turnover Intention of Non-ASN employees in Banyuasin Regency. The better the work-life balance and the higher the job satisfaction, the lower the employee's intention to leave. Job satisfaction is the most dominant factor. In addition, resilience acts as a moderator that strengthens the negative influence of the two variables, so that it is able to suppress the tendency of turnover intention more effectively
Abstract:From an Islamic perspective, marriage is not merely a civil matter, nor merely a family or cultural matter, but also relates to religious issues and events, as it is conducted to fulfill the provisions of Allah SWT and the…
he Prophet Muhammad (peace be upon him). A siri marriage is a marriage conducted without official state registration, thus having significant legal implications for women and children. While religiously, this marriage is considered valid, from a state legal perspective, unregistered marriages result in women losing their rights as wives, such as the right to maintenance, inheritance rights, and legal protection within the household. Furthermore, women in siri marriages lack a strong legal basis to file for divorce or assert their rights in court. Meanwhile, children born from siri marriages have only a civil relationship with their mothers, thus facing obstacles in obtaining birth certificates listing the father's name, inheritance rights, and rights to care and education from the father. Siri marriages are also often used as a way to freely practice polygamy without following proper procedures.
Abstract:Islamic Education and Colonial Education are two methods to educate the Indonesian people, especially in Java. Islamic Education and Colonial Education have their own advantages for society. Islamic Education tends to be…
more religious, while Colonial Education tends to be secular and liberal. Each education has a different teaching system because it has different goals and targets according to the interests of the government in power at that time. This research method uses a historical method that is based on four things as usual, namely: heuristics, criticism, verification and historiography. Because this event is a political history, the researcher uses a socio-political approach to analyze it. On the other hand, assisted by the challenge and response theory developed by Arnold Toynbe. According to this theory, culture occurs because of challenges and answers between humans and their surroundings. The results of this study indicate that the existence of racial and discriminatory Dutch colonial government education resulted in the emergence of forms of resistance in the field of education. This phenomenon results in the birth of Islamic boarding schools and private schools such as: Tebu Ireng Islamic Boarding School (1899), Tambak Beras Islamic Boarding School (1919) East Java, Krapyak Islamic Boarding School, Yogyakarta (1911), Sukamanah Islamic Boarding School, Cipasung Tasikmalaya, West Java (1930). As for private schools (private) namely Muhammadiyah School (1912), Taman Siswa (1922) and Nahdlatul Ulama (1926).
Abstract:This article examines the role of environmental law as a key instrument in sustainable tourism development in South Lampung Regency. Tourism significantly contributes to regional economic growth through increased investment,…
ent, employment opportunities, and community welfare. However, the development of this sector is often accompanied by environmental degradation due to weak ecologically sound management. This research uses normative legal methods with legislative, conceptual, and comparative legal approaches to analyze the role of environmental law as an instrument for realizing sustainable tourism in South Lampung.
The research method used in this study is a qualitative approach with a library research method with a normative legal approach. This research is qualitative normative, which emphasizes the analysis of legal norms. Data collection techniques are carried out through documentation analysis by identifying, reviewing, and interpreting legal sources, relevant literature, legal sources used include, Books, Law Number 32 of 2009 concerning environmental protection and management, Law Number 10 of 2009 concerning Tourism, and Government Regulation Number 27 of 2012 concerning Environmental Permits. Then a descriptive-analytical and thematic analysis is carried out, by grouping data into main themes and then drawing conclusions from a general to specific problem, in this case regarding Environmental Law as an Instrument for Realizing Sustainable Tourism in South Lampung.
The results of this study indicate that environmental law plays a fundamental role as a controlling instrument in realizing sustainable tourism in South Lampung Regency. Through the implementation of legal instruments such as environmental impact analysis (EIA), environmental permits, the precautionary principle, and the enforcement of legal sanctions, tourism activities can be directed to prevent ecosystem damage.