Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
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:This study examines the management processes involved in developing green infrastructure for Islamic educational institutions, specifically focusing on the construction of madrasah buildings using green building concepts.…
. It investigates how environmental sustainability principles can be systematically integrated into the planning, design, construction, and operational phases of madrasah development projects. Utilizing a qualitative case study approach combined with document analysis, this research analyzes two madrasah building projects in Indonesia that have implemented green building strategies. Data were collected through in-depth interviews with project managers, architects, contractors, madrasah leaders, and stakeholders, alongside analysis of project documents, designs, and specifications. Findings reveal that successful implementation requires an integrated management approach encompassing green design adaptation to local context, sustainable material sourcing, energy and water efficiency integration, waste management during construction, and life-cycle cost considerations. The study identifies key enablers including leadership commitment, technical expertise, community participation, and Islamic ethical alignment, while highlighting challenges such as budget constraints, regulatory gaps, and technical capacity limitations. This research contributes a framework for madrasah green building project management that balances environmental responsibility with educational functionality and Islamic architectural values.
Abstract:Teaching assistance is part of a field experience program aimed at integrating theory learned in lectures with hands-on practice in the classroom. Through this activity, students are expected to develop pedagogical, professional,…
essional, social, and personal competencies in line with the demands of the teaching profession. This teaching assistance activity is conducted at UPT SD Negeri 066656, one of the elementary schools in Medan, specifically located at Jl. Karya Sembada No. 182 A PB. Selayang II. The objective is to provide direct teaching experience, understand student characteristics, and develop skills in designing, implementing, and evaluating the learning process. Through this teaching assistance program, students not only observe the learning process but also actively participate in teaching activities and assist teachers in the learning process. This report is compiled as a form of accountability for the implementation of the teaching assistance activities and as a reflection on the experiences gained during the program. Additionally, students have carried out a series of activities focused on improving the quality of learning and applying 21st-century learning approaches. The activities conducted include: Students observing the learning process in the classroom, including analyzing the curriculum and students' learning needs. Students developing learning materials such as lesson plans/teaching modules and designing learning media. Students also actively participating in the adaptation of technology in learning.
Abstract:Public health organizations are required to maintain service quality through strong organizational culture and employee discipline. However, empirical studies that specifically examine both variables in local public health…
th institutions remain limited. This study aims to analyze the effect of organizational culture and employee discipline on employee performance at Puskesmas Curug Bitung, Bogor Regency. The study used a quantitative associative approach with a survey design. The population consisted of 32 employees, and 25 respondents were selected as the sample using the Slovin formula. Data were collected through questionnaires, observations, and structured interviews, then analyzed using validity and reliability tests, Pearson Product Moment correlation, coefficient of determination, and partial t-test. The results show that organizational culture has a positive and significant effect on employee performance, with a correlation coefficient of 0.777, R square of 0.630, and t-value of 5.910. Employee discipline also has a positive and significant effect on employee performance, with a correlation coefficient of 0.808, R square of 0.653, and t-value of 6.583. The novelty of this study lies in its direct testing of organizational culture and discipline without mediating variables in a district-level public health service institution. Strengthening service-oriented culture and consistent discipline is therefore essential to improve employee performance.
Abstract:The manufacturing sector in Indonesia, particularly within the aluminum fabrication and extrusion industry, is currently navigating a period of intense structural transition. Historically characterized by a focus on physical…
ical output and technical specifications, enterprises are now increasingly compelled to adopt a service-dominant logic to maintain competitive viability. This research report investigates the strategic implementation of human resource development programs at NJS Alumunium, focusing on the dual-pathway integration of technical competence (hard skills) and interpersonal proficiencies (soft skills). Utilizing the SERVQUAL framework as a primary evaluative tool, the analysis explores how specific technical abilities, such as CNC machining, precision welding, and CAD design, intersect with soft skills like emotional intelligence, communication, and proactive problem-solving to drive customer satisfaction. The study synthesizes data from contemporary Indonesian industrial policies, including "Making Indonesia 4.0," and academic frameworks such as Workplace Learning (WPL) and Total Quality Management (TQM). Findings indicate that while technical mastery is a prerequisite for entry into the high-end aluminum market, soft skills serve as the critical differentiator in fostering customer loyalty and bridging the gap between expectation and perception. The report further details the role of management information systems, the impact of local cultural paternalism in leadership, and the emergence of green capabilities as essential components of a modern competency strategy. The proposed developmental model advocates for a continuous, mentored, and digitally-enabled training ecosystem that aligns organizational capabilities with the sophisticated demands of both domestic and international consumers.
Abstract:This study aims to analyze and design the working system of a passenger elevator, including the working mechanism of the elevator, the design of the lifting system, the calculation of cage capacity, the design of power and…
nd the selection of the main drive motor, the calculation of the main components, the design of the transmission, the calculation of maintenance costs, the selection of component materials, and the creation of technical drawings. The design results show that the specifications of the drive motor used have a power of 6.28 Hp with a rotation of 800 rpm, a lifting speed of 15 m/min, and a lifting capacity of 500 kg. The shaft components are designed using S45C carbon steel, with details of Shaft I with a diameter of 24 mm, Shaft II with a diameter of 41 mm, and Shaft III with a diameter of 41 mm. The gears consist of Gear I with a pitch circle diameter of 42 mm, a circle diameter of 37 mm, a head circle diameter of 46 mm, a width of 16 mm, and 21 teeth; Gear II with a pitch circle diameter of 210 mm, a circle diameter of 205 mm, a head circle diameter of 214 mm, a width of 16 mm, and 105 teeth; Gear III with a pitch circle diameter of 68 mm, a circle diameter of 63 mm, a head circle diameter of 108 mm, a width of 16 mm, and 34 teeth; and Gear IV with a pitch circle diameter of 270 mm, a circle diameter of 265.5 mm, a head circle diameter of 270 mm, a width of 16 mm, and 21 teeth. The drum used has a diameter of 253 mm, a weight of 100 kg, a length of 1073.79 mm, and a thickness of 16 mm.
Abstract:Factors that cause airlines to cancel flights include commercial, technical, operational, weather, and airport factors. Airlines are responsible for canceling departures due to health care requirements (accelerated testing):…
ng): if a passenger tests positive for antigen, they must undergo a PCR test; if negative, they can continue, and the price of the ticket is returned to fly back at least 3 days later. If the passenger gets a PCR test, they must quarantine for 14 days, rescheduling the ticket according to the passenger's status after quarantine. Or the entire ticket will be refunded. There are no specific provisions for consumer legal protection for departure cancellations due to failure to complete health care (accelerated testing), but compliance is not limited to Law Number 1 of 2009 concerning Aviation is not achieved. However, passengers as consumers have legal protection under the Consumer Protection Law relating to passenger rights as consumers of air transportation services, and the Civil Code relating to the status of passengers as parties to a transportation contract with airlines.
Abstract:Temuan audit internal yang muncul secara berulang menunjukkan bahwa mekanisme pengendalian yang diterapkan organisasi belum sepenuhnya mampu mendorong kepatuhan prosedur secara konsisten pada seluruh unit kerja. Kondisi…
tersebut berpotensi meningkatkan risiko kesalahan operasional dan penyimpangan apabila tidak diantisipasi melalui pendekatan pengendalian yang bersifat preventif. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pemahaman serta kemampuan staf dan manajemen PT. Abdi Budi Mulia dalam menerapkan Checklist Self Assessment (CSA) Report sebagai instrumen evaluasi mandiri untuk mendukung pencegahan fraud dan mengurangi temuan audit internal. Metode pelaksanaan menggunakan pendekatan partisipatif yang meliputi identifikasi permasalahan, pelatihan penyusunan CSA Report, pendampingan implementasi, dan evaluasi kegiatan. Hasil pelaksanaan menunjukkan bahwa peserta memperoleh pemahaman yang lebih baik mengenai pengendalian internal, manajemen risiko, dan pentingnya pengawasan mandiri dalam aktivitas operasional. Selain itu, peserta mampu menyusun indikator pengendalian, melakukan identifikasi risiko secara lebih sistematis, serta mengimplementasikan CSA Report sesuai dengan kebutuhan unit kerja masing-masing. Penerapan CSA Report juga mendorong terbentuknya mekanisme pengawasan yang lebih proaktif sehingga potensi kesalahan dan ketidaksesuaian prosedur dapat dikenali lebih awal sebelum menjadi temuan audit. Dengan demikian, implementasi CSA Report dapat menjadi alternatif solusi dalam memperkuat sistem pengendalian internal dan mendukung upaya pencegahan fraud secara berkelanjutan pada lingkungan perusahaan
Recurring internal audit findings indicate that existing control mechanisms have not fully ensured consistent procedural compliance across all work units. Such conditions may increase the risk of operational errors and irregularities if preventive control measures are not adequately implemented. This community service program aimed to enhance the knowledge and capabilities of staff and management at PT. Abdi Budi Mulia in implementing a Checklist Self Assessment (CSA) Report as a self-evaluation instrument to support fraud prevention and reduce internal audit findings. The program employed a participatory approach consisting of problem identification, CSA Report training, implementation assistance, and activity evaluation. The results demonstrated that participants gained a better understanding of internal control, risk management, and the importance of self-monitoring in operational activities. Participants were also able to develop relevant control indicators, identify operational risks more systematically, and implement CSA Reports according to the specific needs of their respective work units. Furthermore, the implementation of CSA Reports encouraged a more proactive monitoring mechanism, enabling potential errors and procedural non-compliance to be identified before becoming audit findings. Therefore, CSA Report implementation can serve as an effective alternative for strengthening internal control systems and supporting sustainable fraud prevention efforts within the organization
Abstract:This study expects to determine the impact of cow compost and urea manure to increase yields and ideal plant development. This exploration was completed at the Medan City Food Security Administration, Jl. Delightful Kramat/Selambo…
at/Selambo Ujung. From May to August 2023. This study utilized a factorial randomized bunch plan (RBD) which comprised of 2 treatment factors with the image S which comprised of 3 levels, in particular; ( S1) 1 kg/plot (S2) 2 kg/plot and (S3) 3 kg/plot. The subsequent factorial is the U image which consists of 3 levels to be specific; (U1) 30 g/plot (U2) 40 g/plot and (P3) 50 g/plot. With the goal that 9 medicines were obtained. Every treatment was rehashed multiple times. The perception information was then examined with the F trial of change at the 5% level, in the event that the thing that matters was huge, the test was gone on with the Duncan test. From the aftereffects of the examination and conversation completed, the accompanying ends were obtained: 1). The impact of cow fertilizer application affected plant level, number of leaves, number of blossoms, number of cases and unit weight of bean plants (Phaseolus vulgaris L.) 2). The impact of applying urea manure meaningfully affected plant level, significantly affected the quantity of leaves, fundamentally affected the quantity of blossoms and affected the quantity of cases and unit weight of bean plants (Phaseolus vulgaris L.) 3). The communication between the treatment of cow excrement and urea manure essentially affected plant level, number of blossoms, number of cases and unit weight, but not altogether unique on the quantity of leaves of bean plants (Phaseolus vulgaris L.)