Abstract:Withdrawal of Waqf Assets based on Decision No. 22/Pdt.G/2017/MS-Aceh because the objects which are waqf assets belonging to the Bireueen Islamic Education Society have been misused by the Bireueen Ministry of Religious…
Affairs in a dysfunctional manner, namely the waqf objects are recorded as Public Property. In order for the irregularity of the waqf assets to be in accordance with the waqf pledge made, the owner of the waqf rights takes over the waqf assets. The validity of Nazir as the owner of the waqf rights in the event of misappropriation of waqf assets based on Resolution no. 22/Pdt.G/2017/MS-Aceh is reviewed from the provisions of Article 42 of Law Number 41 of 2004 concerning Waqf which explains: "It is the duty of nazhir to manage and dispose of waqf assets for their intended use, according to their function and designation." So that the waqf assets that were originally borrowed by the owner of the waqf rights can be disposed of if there is misuse of waqf assets. The Judge's reason for permitting the takeover of misused waqf assets in Decision no. 22/Pdt.G/2017/MS-Aceh, based on the findings of the facts by the Judge, is of the opinion that legally there is no legal justification for the Defendant/Applicant to hold objects that are unlawfully and unlawfully owned and managed as YPI Bireuen's claim property.
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: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: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.)
Abstract:This study aims to describe, identify, and analyze in depth the manifestation of ethos, pathos, and logos in Ustaz Abdul Somad's lecture on the importance of maintaining morals. The research method applied is a qualitative…
ve approach with a descriptive type to systematically outline linguistic facts and communication strategies. The data collection process relies on literature review techniques to gather trusted supporting scientific literature. Data reduction, data presentation, and conclusion drawing are utilized as analytical stages to dissect the entire lecture recording based on Aristotle's rhetorical triangle theory. The results show that the element of ethos or credibility is built through the adjustment of local sarong clothing, a humble attitude toward elders, respectful etiquette toward Madurese kiai, and authoritative hadith references. The element of pathos or emotional appeal is manifested through dramatic narratives of a mother's struggle in giving birth, the physical sacrifice of a father in the orchard, the story of his own mother's passing, and the analogy of an old Quranic mushaf for the elderly to arouse the congregation's pity and regret. The element of logos or logical argument is proven through the syllogism of moral priority over material wealth, the law of direct causal retribution for rebellious children, and textual historical proof regarding the inclusivity of the prophet's social relations with non-Muslims. The synchronization of these three rhetorical elements successfully packages weighty morality material into a logical yet deeply touching spiritual presentation for the congregation.
Abstract:Penelitian ini membahas peran komunikasi digital dalam membangun hubungan sosial masyarakat di era modern. Perkembangan teknologi komunikasi dan media sosial telah mengubah pola interaksi sosial dari komunikasi tatap muka…
a menjadi komunikasi berbasis digital yang lebih cepat, praktis, dan efisien. Penelitian ini bertujuan untuk mengetahui peran, dampak positif dan negatif, serta upaya menjaga hubungan sosial melalui komunikasi digital yang sehat. Metode yang digunakan dalam penelitian ini adalah pendekatan kualitatif dengan studi kepustakaan melalui berbagai sumber seperti buku, jurnal, dan artikel ilmiah yang relevan. Hasil penelitian menunjukkan bahwa komunikasi digital memberikan dampak positif berupa kemudahan dalam berinteraksi, memperluas jaringan sosial, mempercepat penyebaran informasi, serta mempererat hubungan sosial tanpa dibatasi ruang dan waktu. Namun, komunikasi digital juga memiliki dampak negatif seperti berkurangnya interaksi tatap muka, miskomunikasi, cyberbullying, penyebaran hoaks, dan meningkatnya ketergantungan terhadap media digital. Oleh karena itu, diperlukan penerapan etika komunikasi, peningkatan literasi digital, serta keseimbangan antara komunikasi virtual dan komunikasi langsung agar hubungan sosial tetap terjaga dengan baik. Dengan penggunaan teknologi yang bijak, komunikasi digital dapat menjadi sarana yang mendukung terciptanya hubungan sosial yang sehat dan berkualitas di era modern.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
Abstract:Layanan Bimbingan dan Konseling (BK) memiliki peran penting dalam mendukung perkembangan peserta didik secara menyeluruh, namun keterbatasan tenaga konselor di sejumlah sekolah menyebabkan fungsi layanan tersebut tidak optimal.…
ptimal. Penelitian ini bertujuan untuk mendeskripsikan bentuk fleksibilitas peran kesiswaan dalam mendukung pelaksanaan layanan BK di SMP Al-Mushlih Telukjambe, serta menganalisis mekanisme koordinasi dan dampaknya terhadap efektivitas layanan. Penelitian ini menggunakan pendekatan kualitatif dengan metode deskriptif. Subjek penelitian terdiri atas guru kesiswaan, wali kelas, dan perwakilan siswa. Data dikumpulkan melalui observasi partisipatif terbatas, wawancara mendalam, dan dokumentasi, kemudian dianalisis dengan tahapan reduksi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa pelaksanaan layanan BK di SMP Al-Mushlih Telukjambe dilakukan secara fleksibel dengan melibatkan bidang kesiswaan sebagai perpanjangan tangan guru BK. Kesiswaan berperan sebagai mediator konflik, pelaksana penanganan kasus bullying, penggerak perubahan perilaku, serta menjadi titik kontak utama siswa dalam menghadapi permasalahan. Fleksibilitas ini muncul karena kebutuhan sekolah untuk menutupi kekosongan peran konselor profesional, dan didukung oleh pendekatan emosional yang humanis serta penerapan prosedur disiplin yang jelas. Meskipun model ini efektif dalam menciptakan rasa aman dan keterbukaan siswa, tantangan tetap ada pada konsistensi perilaku siswa, pengaruh lingkungan pergaulan, serta keterbatasan ruang privat untuk konseling. Dengan demikian, fleksibilitas peran kesiswaan dapat menjadi strategi alternatif dalam mengoptimalkan layanan BK di sekolah dengan sumber daya terbatas, dengan catatan perlu adanya pelatihan dasar konseling bagi guru non-BK dan penyediaan fasilitas yang menjamin asas kerahasiaan layanan.
Abstract:The research aims to analyze regional tax potential, the process of setting tax revenue targets, identifying factors that influence target achievement, strategies for increasing local revenue in Bukittinggi City. This research…
search uses a descriptive qualitative approach with data collection techniques through documentation studies and in-depth interviews with informants from the Bukittinggi City Regional Financial Agency. The research results show that the tax potential in Bukittinggi City is very large, especially from the hotel and restaurant sector, but has not been fully explored optimally. Tax target setting is still fluctuating and does not fully reflect the real potential available. Factors that influence the success or achievement of targets include the level of taxpayer compliance, the quality of data collection, the tax administration system, as well as the influence of fiscal policy and local economic conditions. The optimization strategy implemented includes carrying out intensive outreach, developing a digital tax reporting system, updating and registering new data, as well as approaches that provide taxpayer education and awareness. This research recommends strengthening data, taking approaches with various agencies and maximizing tourism management to support a sustainable increase in Regional Original Income (PAD).
Abstract:Abstrak merupakan ringkasan singkat dari makalah untuk membantu pembaca cepat memastikan masalah utama penelitian, solusi dari penyelesaian masalah yang ditemui, tujuan penelitian serta hasil sementara penelitian yang bisa…
sa berupa angka/persentase sesuai dengan kebutuhan penelitian. Abstrak harus jelas dan informatif, memberikan pernyataan untuk masalah yang diteliti serta solusinya. Panjang abstrak antara 90 hingga 230 kata. Hindari singkatan yang tidak biasa dan definisikan semua simbol yang digunakan dalam abstrak. Menggunakan kata kunci yang terkait dengan topik penelitian direkomendasikan