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:Humans as social beings have 3 (three) basic needs which are often also called primary needs, namely clothing, food and shelter. The efforts made by the government cannot be separated from the state's goal of creating livable…
vable homes for its people as mandated by the 1945 Constitution, especially Article 28 H paragraph (1) which states that everyone has the right to live in physical and spiritual prosperity. The implementation of the Self-Help Housing Stimulus Assistance Program (BSPS) has not been optimal due to the lack of socialization, which has an impact on the lack of understanding of procedures/requirements, both administrative and technical. The driving factors in the implementation of the Self-Help Housing Stimulant Assistance Program (BSPS) consist of Strengths ( There is a legal umbrella for BSPS , Availability of funds from the APBN , Establishment of Central-Regional Coordination and Opportunities (The existence of a Technical Team from the Ministry, Availability of Companion Personnel, Companion Funds for field operations). Meanwhile, the Inhibiting Factors are the Existence of Weaknesses (Limited Socialization of the BSPS Program; Distribution of materials and materials, Minimal knowledge of recipients regarding accountability) and Threats or Obstacles (High rainfall during construction, Changes in policies regarding BSPS, Continuity of the BSPS program). The implementation of the Self-Help Housing Stimulus Assistance Program (BSPS) in the future will be carried out with an Aggressive Strategy , namely the Strategy of Using STRENGTHS by taking advantage of OPPORTUNITIES. Using Strengths, namely: There is a legal umbrella for BSPS , Availability of funds from the APBN , Establishment of Central-Regional Coordination by Utilizing Opportunities, namely: The existence of a Technical Team from the Ministry, Availability of Companion Personnel. Field operational Companion Funds. The government needs to improve public awareness of the Self-Help Housing Stimulus Assistance (BSPS) program to make it easier for potential recipients to understand. Likewise, local community conditions need to be adjusted to the technical requirements so that prospective BSPS recipients who do not yet have land titles in accordance with applicable regulations can simply obtain a Certificate of Land Title. The government can then facilitate the acquisition of land titles in accordance with statutory provisions.
Abstract:Thus, continuous efforts are needed to increase community participation in democracy and participate in filling development. The higher level of community participation in providing suggestions, opinions, input, constructive…
tive criticism and other forms of participation will indicate the level of quality of the development and governance process starting from planning, implementation / implementation, and control and supervision. The purpose of this study is to analyze the implementation of community aspiration absorption carried out by the West Nias Regency DPRD and analyze the participation carried out by the community in channeling their aspirations through the West Nias Regency DPRD. The research method used is a descriptive method with a qualitative approach. Descriptive research method is a method in examining a group of people in an object, a system of thought, or in a class of events in the present. The purpose of this descriptive research is to make a description, general picture or painting systematically, factually, and accurately regarding the facts, characteristics and relationships between the phenomena being investigated. The results of this study are 1) The absorption of community aspirations has not fully run well due to limited human resources, minimal facilities and budget, budget limitations and ineffective coordination and communication; 2) The absorption of aspirations is conveyed through formal activities such as the participation of DPRD members in the Musrenbang conducted by the West Nias Regency Government, Recess, Working Visits or sudden inspections and through informal activities carried out by council members on a daily basis (without a prior schedule). ; 3) Public participation in channeling their aspirations is conveyed through personal and/or group complaints, both directly and indirectly, such as through correspondence, mass media, social media and electronic media.
Abstract:Hipertensi merupakan penyebab utama komplikasi serius seperti stroke dan gagal ginjal yang banyak menyerang lansia. Salah satu strategi pencegahan adalah penerapan perilaku CERDIK (Cek kesehatan, Enyahkan asap rokok, Rajin…
in aktivitas fisik, Diet sehat, Istirahat cukup, dan Kelola stres), belum semua lansia menerapkan perilaku CERDIK secara optimal. Penelitian ini bertujuan untuk mengetahui faktor-faktor yang berhubungan dengan perilaku CERDIK dalam upaya pencegahan hipertensi pada lansia di Puskesmas Lubuk Buaya Kota Padang. Penelitian ini merupakan studi kuantitatif dengan desain cross sectional. Populasi adalah seluruh lansia yang berumur 60-74 tahun yang berkunjung ke Puskesmas Lubuk Buaya Kota Padang dengan sampel sebanyak 96 orang dipilih secara accidental sampling. Penelitian dilakukan pada bulan Maret-Agustus, pengumpulan data pada tanggal 26 Mei - 5 Juni 2025. Data dikumpulkan menggunakan kuesioner melalui wawancara langsung dan dianalisis menggunakan analisis univariat dan bivariat dengan uji chi-square. Hasil penelitian menunjukkan bahwa 45,8% lansia memiliki perilaku CERDIK kurang baik, 37,5% lansia memiliki tingkat pengetahuan rendah, 47,9% lansia memiliki akses informasi yang kurang baik dan 37,5% lansia memiliki dukungan keluarga yang kurang baik. Hasil uji statistik didapatkan bahwa terdapat hubungan antara tingkat pengetahuan (p = 0,00) dan akses informasi (p = 0,026) dengan perilaku CERDIK. Namun, tidak terdapat hubungan antara dukungan keluarga dengan perilaku CERDIK (p = 0,669).
Tingkat pengetahuan dan akses informasi merupakan faktor yang berhubungan dengan perilaku CERDIK dalam upaya pencegahan hipertensi pada lansia. Diperlukan peningkatan edukasi dan penyediaan informasi kesehatan yang mudah diakses bagi keluarga lansia sebagai bagian dari intervensi promotif di tingkat puskesmas.
Kata Kunci : Hipertensi, lansia, perilaku CERDIK
Abstract
Hypertension is a non-communicable disease that often attacks the elderly and is the main cause of serious complications such as stroke and kidney failure. One of the prevention strategies recommended by the government is the implementation of CERDIK behavior (Check health, Eliminate cigarette smoke, Be diligent in physical activity, Healthy diet, Get enough rest, and Manage stress). However, not all elderly people implement this behavior optimally. This study aims to determine the factors related to CERDIK behavior in efforts to prevent hypertension in the elderly at the Lubuk Buaya Health Center, Padang City.This research is a quantitative study with a cross sectional design. The population was all elderly people aged 60-74 years and over who visited the Lubuk Buaya Health Center, Padang City with a sample of 96 elderly people selected by accidental sampling. The research was conducted in March-August. Data collection was carried out on 25 Mei – 6 Juni 2025. Data were collected using a questionnaire through direct interviews and analyzed using univariate and bivariate analysis with the chi-square test.The results of the study showed that 45.8% of elderly people had poor CERDIK behavior, 37.5% of elderly people had low levels of knowledge, 47.9% of elderly people had poor access to information and 37.5% of elderly people had poor family support. The results of statistical tests showed that there was a relationship between the level of knowledge (p = 0.000) and access to information (p = 0.026) with CERDIK behavior. However, there was no relationship between family support and CERDIK behavior (p = 0.669). Knowledge and access to information are factors associated with CERDIK behaviors in preventing hypertension in the elderly. Improved education and the provision of easily accessible health information for families of the elderly are needed as part of promotive interventions at the community health center level.
Abstract:The research findings indicate that community participation from Duawutun and Wuakerong villages in the Hape Nulif tradition extends beyond mere physical presence, manifesting as structured and active involvement throughout…
out every stage of the ritual. The community demonstrates a high spirit of gotong royong (mutual cooperation), reflected in the clear distribution of roles among traditional leaders, youth figures, and women. This collective cooperation encompasses everything from ritual logistical preparations to the execution of core processions, which directly strengthens social cohesion and solidarity among residents. Substantially, this tradition serves as a space for articulating local cultural identity, bridging material and spiritual dimensions where reverence for ancestors and nature remains a central value. The intergenerational distribution of responsibilities ensures that every community member feels a profound sense of belonging toward the preservation of this local wisdom. Consequently, the Hape Nulif ritual becomes a crucial instrument in bolstering cultural resilience amidst modernization, while reaffirming the position of the Duawutun community as one that steadfastly upholds noble human values and togetherness within a sacred traditional framework.
Abstract:The Suspension of Debt Payment Obligations (PKPU) is a legal procedure that allows debtors who are unable, or expect to be unable, to continue paying their due and collectible debts to seek legal recourse. Debtors in such…
h situations can initiate legal action during the PKPU process. However, the question arises: what is the legal certainty for creditors following the Constitutional Court's decision that encourages debtors to pursue legal action? This study uses a descriptive normative research method to analyze the legal issues related to such actions. The findings indicate that the legal recourse available to debtors in specific circumstances significantly impacts creditors. This leads to uncertainties regarding payment, especially if the debtor decides to file for legal action. Additionally, these uncertainties can affect the creditor's business operations. The Constitutional Court's decision, subsequently reinforced by a Circular Letter from the Supreme Court, does not adequately address the gaps in legal certainty faced by creditors. This situation complicates creditors' efforts to secure their rights, which are the obligations of the debtor.
Abstract:This study examines the relationship between sustainability practices and corporate performance in the global context. In an era of rapid technological advancements and heightened environmental awareness, companies are increasingly…
ncreasingly integrating sustainability strategies, such as Corporate Social Responsibility (CSR), environmental management, and sustainable financial policies, into their operations. The research identifies the main issues faced by businesses in implementing these practices and explores the impact of sustainability on both financial and non-financial performance. The findings indicate that companies adopting sustainability practices show improvements in profitability, efficiency, customer loyalty, and employee satisfaction. For instance, companies in sectors such as energy and manufacturing experienced a notable increase in Return on Assets (ROA) and Return on Equity (ROE) after integrating sustainability efforts. Furthermore, the study highlights the significant role of external factors such as government policies and corporate culture in the success of sustainability initiatives. The results contribute to the understanding of how businesses can leverage sustainability to achieve competitive advantage while addressing environmental and social challenges.
Abstract:Marriage Law in Indonesia is the result of the convergence between Islamic legal principles and state regulations, as outlined in Law Number 1 of 1974 on Marriage and the Compilation of Islamic Law (KHI). This study aims…
to analyze how Islamic law and positive law interact in regulating marriage and to what extent their convergence occurs in the practice of religious courts and within the Muslim community in Indonesia. The research employs a normative approach by analyzing sources of Islamic law, statutory regulations, and religious court rulings related to marriage. The findings indicate that although Indonesia’s marriage law is based on Sharia principles, several adjustments have been made to align with positive law to ensure justice and protection for all parties, particularly in aspects such as marriage registration, minimum marriage age, and women's rights. The convergence between Islamic law and positive law reflects efforts to harmonize religious values with national legal interests. However, challenges remain in its implementation, particularly concerning child marriage, polygamy, and divorce, which often spark debates in society. Therefore, further studies are needed to evaluate the effectiveness of Indonesia’s marriage regulations and how Islamic law can continue to adapt within the framework of a modern legal state.
Abstract:This study observes university students' perspectives on corruption and civic integrity in Indonesia through a survey of 24 active students. The survey covered aspects such as awareness of corruption, the importance of personal…
ersonal integrity, and the role of students in combating corruption. The majority of respondents acknowledge the importance of integrity in daily life, demonstrate a fair understanding of corruption issues, and recognize a significant role for students in anti-corruption efforts. However, skepticism exists regarding the effectiveness of Indonesia's legal system in addressing corruption. The findings underscore the need for enhanced education on the dangers of corruption, the reinforcement of integrity values, and a call for more transparent and rigorous law enforcement.
Abstract:This research aims to analyze public administration ethics in the implementation of work at the West Sumatra Province Social Service. Public administration ethics is an important aspect that influences the quality of public…
lic services and public trust in the government. The method used in this research is a qualitative approach with data collection techniques through interviews, observation and documentation studies. The research results show that there are several challenges in implementing public administration ethics, such as a lack of employee understanding of the code of ethics, low transparency in decision making, and the practice of nepotism. However, there are also efforts made by the Social Service to improve work ethics, such as ethics training for employees and implementing a monitoring system. This research recommends the need to increase ethical awareness among employees and strengthen monitoring mechanisms to create a more ethical and transparent work environment.