Abstract:Hybrid Power Plants (PLTH) are power plants consisting of PLTS with wind turbines. The Bayu Baru PLTH must be regularly evaluated because the PLTH components are susceptible to damage. This evaluation aims to ensure that…
electrical energy continuity is maintained. PLTH performance can be measured through the performance of each generation component. The performance of PLTH solar panels and wind turbines can be measured from the output power of these components. With HOMER software simulation, you can calculate the economic level of a hybrid generating system based on the lowest NPC value. Simulation results with HOMER software show that the most economical generating components in PLTH are wind turbines with a capacity of 5kW and 2.5kW based on LCOE values of $0.190 and $0.171/kWh.
Abstract:The Supan Supan Laki plant (N. plena Lour) has been used traditionally by a group of people in Pal Batu Village, Paminggir District, North Hulu Sungai Regency as a herbal medicine to increase male sexual activity. Based…
on previous research, this plant has been proven to have a positive effect in increasing fertility in test animals. However, until now, there is no certainty regarding the safety of using this plant. This study aims to examine the effects and safety of consuming Supan Supan Laki extract on the macroscopic appearance of the liver and kidneys in mice. This research was carried out, there were four treatment groups in this study, namely Na-CMC 0.5%; 87.5mg/KgBW; 175mg/KgBW; and 350mg/KgBW, given for 28 days using a Completely Randomized Design (CRD) trial design. On the 29th day, surgery was performed to observe the liver and kidney macroscopically. Measurement of color, surface and relative organ weight parameters of the kidneys and liver of mice. The results of the study showed that administration of Supan Supan Laki leaf extract caused significant changes in the macroscopic appearance of the liver and kidney organs. In the research analysis using the One Way Anova test, the results of the test showed that the liver (p>0.05) did not have a significant level of variation, while the kidney (p<0.05) had a significant level of variation so that it could be concluded that the effect of N.plena Lour leaf extract have different effects on the relative weight of the heart and kidney organs.
Abstract:In Surakarta, English teachers use manuals to guide scholars and collaborate in the literacy process, and use it as a tonal resource to gain rich input into literacy. In order to improve the quality of English teaching in…
n Indonesia, this study was conducted to measure whether two books used in high school, "English for Critical Thinking" and "Bahasa Inggris Tingkat Lanjut" are correct or not. This research used Alan Cunningsworth's suggestion of an excellent text and tried to find the strengths and weaknesses of the two books based on the given styles. The study was conducted using an evaluation survey to evaluate two manuals in English used by some seminaries in Surakarta. The evaluation method involved sampling books to see if they met criteria for good textbooks developed by the experimenter based on Cunningsworth's framework. The study found that Bahasa Inggris Tingkat Lanjut fulfills the five objectives and approaches of standard, design and association, content, teacher's book and policy perspective. English For Critical Thinking Allowing completes four excellent texts on Cunningsworth's goals and approaches, design and association, a teacher's book, and political attention. Bahasa Inggris Tingkat Lanjut meets five principles of Cunningsworth's excellent example and styles, design and association, pieces, content and teacher's book. The experimenter also noticed that the strengths and weaknesses of "English For Critical Thinking" and "Bahasa Inggris Tingkat Lanjut". Based on the results, the experimenter recommends that the teacher use two manuals in the teaching-literacy process because two books meet the criteria of a good book.
Abstract:Introduction: WHO's global health sector strategy 2022–2030 on HIV goals to reduce HIV infections from 1.5 million by 2020 to 335,000 by 2030, and deaths from 680,000 in 2020 to below 240,000 by 2030. The Southeast Asia…
sia Regional Action Plan (RAP) for HIV (2017–2021) provides a clear vision of "zero new infections, zero HIV-related deaths, and zero discrimination" and a goal to "End the AIDS epidemic as a health threat by 2030". Methods: Qualitative research by understanding the phenomenon of what the research subjects experienced, In this study, the authors used a descriptive method, which aims to describe the facts of the Indonesian government's policy and the Thai government's policy in tackling HIV AIDS cases in each country. Results: People diagnosed with HIV should be offered and associated with antiretroviral treatment (ART) as soon as possible after diagnosis and monitored periodically using clinical and laboratory parameters, including tests to measure the virus in the blood (viral load). Indonesia's policies in dealing with HIV AIDS are: Government Policy, Treatment, treatment and support for PLHIV, Conducive Environment, Sustainability of Countermeasures. Meanwhile, Thailand's state policy is: Prevention, Treatment and treatment, Cooperation in countermeasures and creating a conducive environment for PLHIV. Conclusion: It is known that in principle, the prevention and treatment of HIV AIDS refers to the world health organization and is developed based on the needs of each local government by looking at several ethnicities, races and religions as strategies in accelerating their prevention
Abstract:This study examines the influence of leadership style on public service at the Teluk Ambon District Office, Ambon City. The research was motivated by practical service problems at the district level, including uneven implementation…
lementation of frontliner service procedures, varying employee discipline, and weak coordination among organizational units. A quantitative survey design was applied to test the causal relationship between leadership style and public service quality. Data were collected from 50 respondents consisting of 24 district employees and 26 community service users through structured questionnaires supported by observation, interviews, and documentation. Leadership style was measured through decision-making ability, motivational ability, subordinate control, and emotional control, whereas public service quality was measured using the SERVQUAL dimensions of tangibles, reliability, responsiveness, assurance, and empathy. The data were processed using IBM SPSS with validity, reliability, normality, simple linear regression, t-test, and coefficient of determination procedures. The findings show that all questionnaire items were valid and reliable. The regression model produced a positive coefficient, a standardized beta of 0.906, and an R Square value of 0.820, indicating that leadership style explained 82.0% of the variation in public service quality. The novelty of this study lies in its focus on district-level public service governance in an archipelagic urban context, where leadership is not only administrative but also coordinative and adaptive. The study implies that stronger leadership supervision, staff arrangement, and service discipline are necessary to improve the consistency of public service delivery.
Abstract:This study examines the effectiveness of regulations preventing child marriage in the city of Surabaya after the enactment of Law No. 16 of 2019, which raised the minimum age for marriage to 19 years, but still allows for…
r marriage dispensations through Article 7 paragraph (2). This normative loophole raises academic questions about how the law works in social reality and how preventive measures can be institutionalized. This study aims to assess the implementation of regional policies, particularly Perwali No. 32 of 2024, and to examine the practices of religious courts in deciding on marriage dispensations using Lawrence M. Friedman's Legal System Theory and the principle of Sadd al-Dzarīʿah as analytical tools. Empirical research methods were used through interviews, observations, documentation, and qualitative analysis of two cases of marriage dispensation that were rejected and granted. The results of the study show that the significant decrease in the number of marriage dispensations in Surabaya occurred due to the synergy of the legal structure (Religious Court, DP3APPKB, Ministry of Religious Affairs, RT/RW), legal substance through the Perwali which tightened procedures, and changes in the legal culture of society. The courts applied new standards that are more protective and based on maqāṣid al-syarī‘ah , making marriage dispensations an emergency mechanism rather than a legalization of child marriage. This study provides theoretical implications in the form of an integrative model between maqāṣid and the modern legal system, as well as practical implications in the form of recommendations to replicate the Surabaya model in other regions in an effort to protect children.
Abstract:This study investigates the relationships between tax audit intensity, the probability of fraud detection, and tax evasion while examining the moderating role of tax officials' service. The research reveals that tax audit…
t intensity significantly reduces tax evasion, confirming its effectiveness as a deterrent. However, the hypothesis regarding the probability of fraud detection's impact on tax evasion was rejected, indicating that the likelihood of detection does not directly influence taxpayer behavior in this context. Additionally, the study found no significant moderating effect of tax officials' service on the relationship between tax audit intensity, fraud detection probability, and tax evasion. These findings suggest that while audit intensity is crucial for enhancing compliance, the quality of service provided by tax officials does not substantially alter taxpayer responses to enforcement measures. The results underscore the need for tax authorities to prioritize strengthening audit processes and detection mechanisms while recognizing that service quality, though important for building long-term trust, may not significantly influence immediate compliance behavior. Future research should explore other moderating factors that could impact taxpayer decisions in varying economic and cultural contexts.
Abstract:Pengendalian mutu merupakan salah satu aspek penting dalam proses produksi untuk memastikan produk yang dihasilkan sesuai dengan standar kualitas yang telah ditetapkan. Tingginya tingkat kecacatan produk dapat menyebabkan…
n kerugian bagi perusahaan, baik dari segi biaya produksi, waktu, maupun kepuasan pelanggan. Penelitian ini bertujuan untuk melakukan analisis terhadap pengendalian kualitas produk Eq Spacing yang selama ini mengalami tingkat cacat (defect) yang cukup tinggi. Tingginya jumlah defect tersebut dapat memberikan dampak negatif signifikan, baik dari segi finansial maupun kredibilitas perusahaan di mata pelanggan dan mitra bisnis. Untuk mengatasi permasalahan tersebut, dalam penelitian ini saya menerapkan metode Six Sigma yang terdiri dari lima tahap, yaitu Define, Measure, Analyze, Improve, dan Control (DMAIC). Metode ini dipilih karena memiliki pendekatan sistematis dalam mengidentifikasi, menganalisis, dan memperbaiki proses produksi sehingga dapat meminimalkan jumlah defect secara efektif. Diharapkan penerapan metode Six Sigma ini tidak hanya mampu menurunkan tingkat cacat produk, tetapi juga meningkatkan efisiensi dan kualitas keseluruhan dalam pengendalian produk Eq Spacing di PT. SSM, sehingga memberikan kontribusi positif bagi keberlangsungan operasional dan daya saing perusahaan..
Abstract:The purpose of this study was to determine the effect of Canva Assisted Mission Based Learning Version on students' Physics learning outcomes on the Measurement material of class X Semester I of SMA Parulian 2 Medan in the…
he 2023/2024 Academic Year. This type of research is a quasi-experimental study. The population of this study was all students of class X MIA semester I of SMA Parulian 2 Medan which includes 2 subjects with a total of 30 students. Sampling was carried out by General Sampling where the number of samples was equal to the number of populations, so that the sample in this test changed to 15 students of class X MIA 1 as an experimental model, who were taught to use Canva. Assisted efforts based on the purchase of model information and 15 students of sophistication X MIA 2. as beauty manipulation were taught with a direct introduction model assisted with Canva. The research device used a multiple-desire view at along with 14 items with five choices (a, b, c, d, and e) which had been tested beforehand to determine the validity, reliability, level of difficulty, and item differentiation. Before examining the hypothesis, the normality and homogeneity of the records were checked first. The results show that the general pretest score for the test is 43.20 with a complete deviation of 8.23 and for the ordinary one is forty-two.75 with a standard deviation of seven, sixty-four. For preliminary competency tcount = 0.329 and ttable = 2.05. shows that tcount < ttable, then the initial talent of both classes is identical. After getting knowledge about ending, the post-test changed to finished for both lessons and the average trial cost changed to 80.79 with an average difference of 8.68 while for the elegance of manipulation the publication test cost became 72.67 with a current deviation of 8.15. Based on the pre-test homogeneity test, it was obtained Fcount = 1.162 along with Ftable = 2.48. because Fcount (1.162) < Ftable (2.48), then the pretest research fact turned out to be homogeneous, then the publish-check homogeneity test obtained Fcount = 1.213 along with Ftable = 2.48. because Fcount (1.213) < Ftable (2.48) then the post-test research data is homogeneous, then the statistical test (one-tailed t-test) obtained tcount = 2.67 and ttable = 1.70 at a significance level of α = 0.05, with dk as much as 28. Because tcount > ttable, being unique (2.67 > 1.70), this indicates that there may be a very large effect of the Canva Assisted learning-based task version on Physics students gaining knowledge about the results in the problem of interweaving of sophistication X Semester I personal strengths of the Parulian 2 Medan faculty in the 2023/2024 academic year.
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