Abstract:The purpose of community service which raised the title of Assistance in Making Standard Operating Procedure Flow Diagrams for Cimahi City Drinking Water BLUD Cash Receipts to improve the financial performance of Cimahi…
City Drinking Water BLUD, one of the things that is of concern is that there are differences in data between the Revenue Treasurer and the Accounting Department. While the accounting department is duty to provide financial statement data to DPKP Cimahi City which will then be consolidated to BPKAD Cimahi City. When the accounting department reconciles data with BPKAD, there is different income data between BAPPENDA and BPKAD. This happened because there was no data reconciliation first between the revenue treasurer and the Accounting Section of the Cimahi City Drinking Water BLUD before the data was provided to interested parties. So far, BLUD Drinking Water uses SOPs that have not been updated. The problem occurred because the Cash Receipt SOP had not been updated and had not complied with the SOP preparation standards set by the local government. Needed to create a new Cash Receipt SOP so that the data provided by the Revenue Treasurer or Accounting Section becomes one vote. The methods used in preparing SOP are interviews, observations, and literature studies. The result of the community service carried out is that there is an excel format of the latest Cash Receipt SOP even though it has not been ratified because it is still waiting for the completion of SOP in other divisions.
Abstract:At this time, the management of the Pulo Gebang Integrated Terminal is only receive complaint reports via text message or by phone. Then the management of the Pulo Gebang Integrated Terminal conducts data collection using…
g paper manually. Thus causing the data to be obtained does not have reports or records that can be accounted for by customers and Pulo Gebang Integrated Terminal. In doing This research uses observation methods, interview methods, terature studies, design methods, and test methods. From the description above, it is designed and an application was made to facilitate the process of bus passenger complaints AKAP on Pulo Gebang Integrated Terminal is web-based, using the application created using system modeling using Unifield Modeling Language (UML), and PHP programming language, MySQL database
Abstract:Cybercrime has become a serious challenge in the digital age, requiring a dynamic legal approach to respond to this threat. This study aims to investigate legal developments in the application of criminal sanctions against…
st cybercrimes. Through a critical analysis of various cases and regulatory developments, this study will explore the effectiveness of criminal sanctions applied in tackling cybercrime.
This research method includes comparative law analysis, case studies, and interviews with criminal law experts. Research findings will include the evolution of the concept of cybercrime, the legal challenges faced in enforcing criminal sanctions, and the impact of the application of criminal law on cybersecurity levels
The results of this study are expected to provide in-depth insight into the progress of criminal law in responding to cybercrime, as well as provide a basis for further improvement and development in the relevant legal framework. The practical implications of this research are expected to help authorities, legal professionals, and academics in understanding the dynamics of criminal law related to cybercrime, so as to formulate policies that are more effective and responsive to evolving cybersecurity threats.
Abstract:The importance of Islamic education in the lives of all individuals cannot be ignored. Education is considered an important means to achieve life goals, both in happiness in this world and the hereafter. One of the basics…
s of Islamic education that is used as a reference is the hadith. In this article, researchers present the important role of hadith in the context of Islamic education. The research uses the literature study research method, which involves a series of activities that focus on collecting data from literature studies. The research uses books about hadith as the main data source, this process includes reading, recording and managing the necessary data. In data analysis, researchers apply a qualitative approach, namely efforts to organize and sort data. The goal is to create manageable units of data, implement systematic methods, look for patterns, and ultimately identify important things worth studying. The final stage involves the decision to share the research results with others, conveying the findings that have been discovered during the research process. The research results show that the position of hadith in Islamic education has similarities with the Koran as the main reference, but the two also have differences. Even though the Qur'an is considered a global revelation that requires interpretation, hadith have an important role in providing explanations of the concepts contained in the Qur'an, including in the educational context. Hadith also serve as examples and guidelines for individuals in living their lives according to Islamic teachings.
Abstract:Experts in distributing Emotioanal quotient contained in humans through various studies and research. but it turns out that the Qur'an has already discussed emotions which basically emotions can lead to good things as well…
ll as bad. If the intelligence tends to have badness, it will be disastrous for human life, so it can be seen that human control is very important and very necessary for humans. In the midst of the hustle and bustle of emotional and psychological problems that do not escape the process of transferring knowledge in the realm of education which can affect the crisis of exemplary as a figure in terms of education, the Qur'an, will be felt to be a solution that is able to provide one-one solution in the world of education today. This type of research is a library study (library research) analysing the interpretation of the Qur'an related to verses about emotions and psychology in educating children. Furthermore, in obtaining data carried out by investigating various literature earlier using the content analysis method, this study concludes that the internalisation of al-Qur'anic values on emotioanal quotient and psychology can produce al-insan al-kamil conditions, that one way to deal with the test is to manage the emotions of patience (Patience), shukr (Gratitude), Taubah (Repentance), Khusnul Khuluq (Good Character), Muraqabah (Self Awareness), Tawakkul (Trust in Allah), Istighfar (Seeking Forgiveness).
Abstract:This in-depth research on "The Influence of Transformational Leadership in Improving the Performance of Educational Organizations" uses a qualitative library research method. The main focus of this research is to understand…
and how transformational leadership affects organizational culture, employee motivation, and academic performance in educational settings. The results showed that transformational leadership plays a central role in shaping a positive and inclusive organizational culture, focusing on empowerment, shared vision, and open communication. The dimension of individual empowerment through responsibility and autonomy creates a work climate that supports creativity and growth. A shared vision clearly articulated by the transformational leader provides strong direction for team members, creates meaning in every action, and increases employee engagement. Open communication maintained by transformational leaders provides space for ideas and opinions to flourish, creating a collaborative work environment. The importance of applying transformational leadership in the context of educational organizations is also recognized in the implications of this research. Contributions to the understanding of transformational leadership can help educational leaders develop more contextualized and relevant leadership strategies. The practical implications of this research include the development of leadership training and development programs as well as the formulation of educational policies that support organizational growth and educational quality improvement. Although this study provides a deeper understanding, recognition of the critiques and limitations of previous studies provides a foothold for further research in exploring the complexities of transformational leadership in educational organizations.
Abstract:culture through the exploration of stories and narratives, as well as analyze the factors that influence the promotion of tourism destinations in this region. The research method used is qualitative with the main source…
of data coming from literature studies, mainly focusing on folklore, historical narratives, and Timor Leste's cultural richness. The introduction of the research covered the context of tourism in Timor Leste, highlighting the challenges in promoting tourism destinations and the problems faced. An in-depth literature search was then conducted to formulate the research problems, namely constraints in tourism promotion and the role of stories and narratives in the context of destination promotion. In the exploration of cultural uniqueness, the findings show that local mythology, oral traditions and community values play an important role in shaping Timor Leste's cultural identity. The analysis of factors influencing destination promotion involved an evaluation of marketing, tourism infrastructure, media, technology and sustainability aspects. The results of this study provide an in-depth insight into Timor Leste's local wisdom and tourism potential. The findings are expected to serve as a basis for the development of more effective promotional strategies, integrating cultural uniqueness in stories and narratives as a foundation for increasing the attractiveness of this tourism destination in the eyes of global travelers
Abstract:This article discusses the concept of multicultural education from the perspective of Islamic educational philosophy. The diversity that exists in this country can lead to conflict due to differences in ethnicity, culture,…
e, religion, and so on, if not based on tolerance for each other. Multicultural education is an educational process that develops the full potential of humans who have different cultures, nationalities, and religions. The concept of multicultural education is expected to minimize conflicts that arise from differences in perspectives, attitudes, culture, and so on in society. In Islam, Islamic educational philosophy is a science that studies various issues related to education, such as humans as subjects and objects of education, curriculum, methods, environment, teachers, and so on based on Islamic teachings sourced from the Qur'an and al-Hadith. The Qur'an discusses the concept of multicultural education a lot, such as the concept of mutual recognition and respect for various cultures, races and religions, including Surah Al Hujurat verse 13 and Surah Ar Rum verse 22.
Abstract:This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:Risk management is an important aspect of an organization's decision-making strategy to manage uncertainty and identify opportunities in a complex business environment. This research aims to investigate the implementation…
n of risk management in the context of strategic decision making, with a focus on the process of risk identification, risk evaluation, mitigation strategies, and their impact on achieving organizational goals. This research uses a qualitative approach with case studies as the main methodology. Data was collected through in-depth interviews with organizational leaders and analysis of documents related to risk management. The analysis steps include risk identification, risk evaluation using impact and probability assessment methods, as well as risk mitigation strategies applied in strategic decision making. The research results show that a comprehensive risk identification process provides a strong basis for designing effective risk management strategies. In-depth risk evaluation allows organizations to prioritize the most significant risks and develop appropriate mitigation actions. Implementation of risk mitigation strategies such as prevention, mitigation, transfer or retention of risk has contributed significantly to reducing the negative impact of risks faced by organizations. This research confirms that risk management is not only a tool to protect organizational value, but also a proactive approach that supports the achievement of long-term strategic goals. By implementing best practices in risk management, organizations can build a solid foundation for sustainable growth and success in a competitive and dynamic marketplace.