Abstract:Rooted in the differences in educational orientation between senior high schools (academic) and vocational high schools (vocational), there is a need for different approaches to guidance and counseling (BK) management. A…
systematic literature review was conducted to analyze the differences in the implementation of BK management in senior high schools and vocational high schools and to formulate a more responsive management model. The results of the study show that even though the same management framework (planning, organizing, acting, controlling) is used, the implementation of BK management at both levels of education is still not fully adaptive to the characteristics of each orientation. The most significant gap lies in the functions of evaluation and accountability. At the high school level, although the evaluation process is often simple and focuses on administrative output, this practice is still considered to be in line with its academic orientation. However, at the vocational school level, the evaluation function is not only technically weak but also irrelevant to the vocational orientation. This condition shows that BK management in Indonesia needs to be strengthened so that it is truly adaptive to the academic needs of high school students and the vocational needs of vocational school students.
Abstract:Penelitian ini bertujuan untuk menganalisis pengaruh tax planning, tax avoidance, dan deferred tax burden terhadap firm value pada perusahaan sektor pertambangan batu bara yang terdaftar di Bursa Efek Indonesia (BEI) selama…
ama periode 2020–2024. Penelitian menggunakan pendekatan kuantitatif dengan data sekunder berupa laporan keuangan tahunan yang diperoleh dari situs resmi BEI. Sampel penelitian ditentukan melalui purposive sampling, sehingga diperoleh 8 perusahaan dengan total 40 observasi selama periode penelitian. Teknik analisis data meliputi statistik deskriptif, uji asumsi klasik, dan analisis regresi linear berganda yang diolah menggunakan aplikasi SPSS. Hasil penelitian menunjukkan bahwa tax planning berpengaruh positif dan signifikan terhadap firm value, yang mengindikasikan bahwa perencanaan pajak yang efektif dapat meningkatkan nilai perusahaan di mata investor. Sementara itu, tax avoidance dan deferred tax burden tidak berpengaruh signifikan terhadap firm value, yang menunjukkan bahwa praktik penghindaran pajak serta besarnya beban pajak tangguhan belum menjadi pertimbangan utama investor dalam menilai nilai perusahaan sektor pertambangan batu bara.
Abstract:Penelitian ini bertujuan untuk menganalisis hubungan antara financial anxiety dan financial planning behavior pada Generasi Z di Kota Medan. Fenomena meningkatnya kecemasan finansial di kalangan generasi muda menjadi perhatian…
hatian penting karena dapat memengaruhi cara individu merencanakan dan mengelola keuangan pribadinya. Penelitian ini menggunakan pendekatan kuantitatif dengan metode asosiatif. Data dikumpulkan melalui penyebaran kuesioner kepada 100 responden Generasi Z yang berdomisili di Medan. Teknik analisis data dilakukan menggunakan bantuan SPSS, meliputi uji validitas, reliabilitas, analisis deskriptif, dan uji korelasi. Hasil penelitian menunjukkan bahwa financial anxiety berada pada kategori cukup tinggi, sementara financial planning behavior berada pada kategori cukup baik. Uji korelasi menunjukkan terdapat hubungan negatif dan signifikan antara financial anxiety dan financial planning behavior. Artinya, semakin tinggi kecemasan finansial yang dirasakan, maka kecenderungan individu dalam melakukan perencanaan keuangan akan menurun. Penelitian ini diharapkan dapat menjadi dasar dalam pengembangan program literasi dan edukasi keuangan bagi Generasi Z.
Abstract:Lingga Village in Karo Regency, North Sumatra, is a cultural village that preserves the traditional architecture of the Karo people, particularly the Siwaluh Jabu traditional house, which reflects the community’s life philosophy,…
philosophy, social order, and spirituality. The surrounding environment of these traditional houses remains poorly organized, with vacant land left unmanaged and declining awareness of cultural preservation, resulting in suboptimal utilization of the area’s aesthetic value, cultural function, and tourism potential. This community service program aims to arrange a cultural garden around the traditional houses while empowering the local community to manage the cultural landscape in a sustainable manner, with a focus on preserving cultural identity, improving environmental quality, and strengthening the local economy through the development of cultural tourism and agrotourism. The implementation method adopts a community-based participatory approach, carried out through several stages: site observation and mapping, focus group discussions, planning and designing the cultural garden, training and knowledge transfer, collective implementation of garden arrangement, as well as evaluation and documentation. The garden design integrates the orientation of the Siwaluh Jabu house, the cosmological meaning of space, ecological landscape principles, and the selection of local vegetation with symbolic, aesthetic, and economic value, organized into aesthetic, educational, and productive zones. The results of the program indicate the establishment of a well-arranged cultural garden rich in Karo cultural symbols, increased community capacity and participation, and the creation of a sustainable cultural landscape management model that functions as a “living laboratory” combining aesthetic, educational, economic, and spiritual roles. This model positions the community as the main actor and holds potential to be replicated in other cultural villages with similar characteristics.
Abstract:This study discusses a peanut shelling machine driven by a gasoline-engineered motor . In Indonesia, many processed peanut products require peanuts as a component, such as salted peanuts, peanut oil, peanut paste, peanut…
tofu, and others. Manual peanut shelling is usually inefficient and time-consuming. Therefore, with this machine, which can automatically peel peanuts, it will greatly help save time and increase production capacity. Based on planning calculations for the planned components, the following data was obtained: Gasoline engine used = 5.5 Hp , Pad = 6005 , Belt length to peeler = 65 inches , Belt length to blower = 25 inches , Diameter pulley blower = 4 inches , Pulley diameter peeler = 11 inches , Diameter pulley driver = 2 inches . After analyzing the production/manufacturing costs of this machine, the price for manufacturing 1 peanut peeling machine was Rp4,019,372.24 .
Abstract:This study aims to analyze the Power motor Which needed For peeling skin coconut young ; Basics Which used For make machine peeler skin young coconut ; Calculation components construction machine peeler young coconut skin…
n ; Time Which needed in One time peeling skin coconut young in manual ; Results Which obtained from testing tool help peeler or cutter coconut skin young. From the results of the discussion in designing the construction of a young coconut peeling machine with a capacity of 60 pieces / hour with acceptable results according to the plan. After the discussion is carried out in accordance with what is desired based on the objectives of this planning, namely: determining the motor power needed to drive the young coconut peeling machine; determining the material and size of the machine elements used; showing the work of the machine and making a working drawing of the coconut peeling machine. The results can be concluded as follows: The electric motor used = 1 hp , Belt length on the pulley = 61 inches , Motor pulley diameter = 3 inches , Pulley diameter on the coconut drive = 12 inches , Bearing = 6205 , Analysis of the cost of making the machine used Rp: 5,602,000 .
Abstract:This study discusses the design of a mobile crane to lift damaged vehicles with a capacity of 6 tons with the aim of analyzing the planning of the lifting system used ; planning the rope to be used ; transmission system…
; calculation of the components of the lifting equipment used ; calculation of power to rotate the drum ; the tool designed is a mobile crane with a capacity of 6 tons to 6 tons ; and calculating the lifting time. assembly . Type of drive motor with Combustion engine = internal combustion engine , Drive motor power = 192.36 Hp , Drive motor rotation = 2740 rpm , Max lifting capacity = ton , Lifting height = 3 m . Drum with Drum diameter = 300 mm , Drum pitch = 16 mm , Drum length = 300 mm , Maximum compressive stress of material = 1600 kg/cm 2 The maximum compressive stress that occurs = 1173.6 kg/cm 2 . Steel rope ( Rope type = 6 x 9 x 1 fc , Rope cross-sectional area = 1173.6 kg/cm 2 . = 2.9 cm 2 , Wire diameter = 1.18 mm , Diameter of steel rope = 26.3 mm , Actual fracture stress = 180/199 kg/mm 2 , Fracture loading = 39100 kg/mm 2 , U nut rope usage = 88.2 months ); Pulley ( Type of pulley = fixed pulley , pulley diameter = 4.8 cm , Width of the pulley = 2.2 cm ); Hook ( Hook type = single hook with thread , Thread type on hook = M 42. Length of threaded hook = 42 mm , Number of threads on the hook = 9 threads , Distance between threads = 4.5 mm , Outer diameter on thread = 42 mm , Effective diameter on the thread = 39 mm , Core diameter on thread = 37.129 mm , Hook material = wrought carbon steel SF 60 , Permissible contact stress = 3 kg/mm 2 , The contact stress that occurs = 2.7 kg/mm 2 ); Boom ( Boom type = boom with fixed arm , Number of booms = 2 pieces , Boom length = 4 m , Boom weight = 1568.66 kg , Boom material = steel pipe , Tensile strength of the material = 40 kg/mm 2 , Tensile strength that occurs on the boom = 10 kg/mm 2 ); Gears ( Types of gears = worm gear , type of gear on the shaft material = cross gear , Type of chain used = hinge chain , chain weight per meter = 16.5 kg )
Abstract:Desa sebagai unit pemerintahan dasar memiliki peran strategis dalam pembangunan dan pelayanan publik, namun masih menghadapi berbagai kendala dalam administrasi dan manajemen. Pengelolaan yang masih manual menyebabkan pelayanan…
layanan lambat, rawan kesalahan, serta rendahnya transparansi dan akuntabilitas. Selain itu, keterbatasan kompetensi aparatur desa dalam teknologi dan manajemen modern menghambat efektivitas perencanaan, pelaksanaan, serta evaluasi program pembangunan. Kondisi ini berdampak pada rendahnya kualitas layanan publik dan partisipasi masyarakat. Oleh karena itu, transformasi digital dan penguatan manajemen pemerintahan desa menjadi kebutuhan mendesak. Kegiatan Pengabdian kepada Masyarakat bertajuk “Menuju Desa Modern: Administrasi Digital dan Manajemen Efektif” dirancang untuk meningkatkan kapasitas aparatur desa melalui pelatihan dan pendampingan. Program ini bertujuan mengimplementasikan sistem administrasi digital yang terintegrasi serta manajemen pemerintahan yang efektif, guna meningkatkan efisiensi pelayanan, transparansi, dan kualitas tata kelola desa secara berkelanjutan
Villages, as the lowest level of government, play a strategic role in development and public service delivery; however, they still face various challenges in administration and management. Manual administrative processes lead to slow services, a high risk of errors, and low levels of transparency and accountability. In addition, the limited competence of village officials in technology and modern management hinders the effectiveness of planning, implementation, and evaluation of development programs. This condition impacts the quality of public services and reduces community participation. Therefore, digital transformation and the strengthening of village governance management have become urgent necessities. A Community Service program entitled “Towards a Modern Village: Digital Administration and Effective Management” is designed to enhance the capacity of village officials through training and mentoring. This program aims to implement an integrated digital administrative system and effective governance management in order to improve service efficiency, transparency, and the overall quality of sustainable village governance
Abstract:Perkembangan teknologi digital yang masif telah menggeser lanskap spiritual remaja (digital natives), sehingga model dakwah konvensional satu arah mulai kehilangan relevansinya. Penelitian ini bertujuan untuk menganalisis…
s strategi manajemen komunikasi penyiaran Islam dalam pemanfaatan media sosial sebagai sarana dakwah di kalangan remaja. Menggunakan metode kualitatif deskriptif dengan pendekatan studi lapangan (field research), data dikumpulkan melalui wawancara mendalam semi-terstruktur dengan mahasiswi Universitas Islam Negeri Sumatera Utara (UINSU) dari Program Studi Komunikasi dan Penyiaran Islam (KPI) serta Fakultas Ilmu Tarbiyah dan Keguruan, yang didukung oleh teknik dokumentasi digital. Analisis data dilakukan secara interaktif meliputi reduksi data, penyajian data, dan penarikan kesimpulan berdasarkan perspektif fungsi manajemen (planning, actuating, controlling, dan evaluating) serta teori Uses and Gratifications. Hasil penelitian menunjukkan bahwa efektivitas dakwah digital di media sosial (Instagram, TikTok, dan YouTube) bertumpu pada perencanaan konten yang visual, estetis, dan berbasis tren (planning), serta gaya penyampaian materi yang persuasif, inklusif, dan adaptif terhadap problem psikologis harian remaja seperti kesehatan mental dan self-love (actuating). Namun, ekosistem digital juga membawa tantangan berat berupa hoaks keagamaan, distorsi informasi, dan disorientasi kredibilitas pendakwah demi viralitas belaka. Oleh karena itu, penguatan fungsi pengawasan (controlling) melalui pencantuman referensi dalil yang sahih serta evaluasi dampak perilaku nyata (evaluating) menjadi pilar krusial untuk mentransformasi media sosial menjadi ruang edukasi Islam yang solutif dan berkelanjutan bagi karakter generasi muda.
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.