Abstract:This study aims to improve children's singing ability through the use of video-based learning in second-grade students at SDN 6 Kabila, Bone Bolango Regency. The research problem identified was the low singing ability of…
students due to the lack of engaging learning media. Video-based learning was employed to help students understand pitch, rhythm, and lyrics, thereby enhancing their confidence, interest, and singing skills in music education. This study adopted a Classroom Action Research (CAR) design following the Kemmis and McTaggart spiral model, conducted in two cycles (Cycle I with two meetings and Cycle II with one meeting). The subjects were 21 second-grade students (9 males and 12 females). Data collection techniques included observation, tests (performance assessments), interviews, and documentation. Data were analyzed descriptively to determine improvements in students' singing ability across four indicators: pitch accuracy, rhythmic accuracy, lyric mastery, and expression with self-confidence. The results showed that students' initial singing ability was low, with only 28% achieving the minimum mastery criterion (KKM). After implementing video-based learning, students' mastery increased to 43% in Cycle I Meeting I, 62% in Cycle I Meeting II, and 90% in Cycle II Meeting I. Teacher activity improved from 60% (adequate) to 96% (excellent), and student activity increased from 59% (adequate) to 96% (excellent). These findings demonstrate that video-based learning effectively improves children's singing ability, confidence, and active participation in music education at the elementary school level.
Abstract:Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts…
s require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.
Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:This study aims to examine and analyze the effects of financial capability, intellectual capital, and digital payment on the performance of microenterprises in Surabaya City. The study employed a quantitative approach using…
ing primary data collected through questionnaires distributed to microenterprise owners operating in the Culinary Tourism Centers (Sentra Wisata Kuliner) of Surabaya. The study population consisted of 1,154 microenterprise owners. Based on the Yamane formula, the minimum required sample size was 174 respondents; however 182 valid respondents were successfully obtained through a cluster random sampling technique and included in the analysis. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS version 4 software. The results indicate that financial capability, intellectual capital, and digital payment have positive and significant effects on microenterprise performance in Surabaya. These findings suggest that the ability of business owners to manage financial resources, leverage intellectual resources, and utilize digital payment systems plays a crucial role in improving business performance. Enhanced financial capability enables entrepreneurs to make more effective financial decisions, while the utilization of intellectual capital supports more efficient business management. Furthermore, the use of digital payment systems provides greater convenience and efficiency in business transactions.
Abstract:This study was motivated by fluctuations in the stock prices of mining sector companies listed in the IDX30 index during 2021–2024, Indonesia’s mineral downstreaming policy, and inconsistencies in previous research findings.…
indings. This study aimed to analyze the effects of interest rates and financial performance, as measured by the debt-to-equity ratio (DER) and earnings per share (EPS), on the stock prices of IDX30 mining companies and to examine the moderating role of inflation. The population comprised all mining sector companies listed in the IDX30 index during the year 2021–2024, while the sample was selected using purposive sampling. This study employed a quantitative explanatory approach and panel data regression with Moderated Regression Analysis. The results showed that interest rates had a negative and significant effect on stock prices, whereas EPS had a positive and significant effect. DER did not significantly affect stock prices. Furthermore, inflation did not moderate the effects of interest rates, DER, or EPS on stock prices. These findings imply that mining companies should maintain sustainable profitability and consider interest rate dynamics in financial decision-making. Investors should also consider macroeconomic conditions and company fundamentals when formulating investment strategies.
Abstract:Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Desa Kutakembaran, Kecamatan Garawangi, Kabupaten Kuningan pada umumnya masih memasarkan produk secara konvensional dan belum memanfaatkan teknologi digital secara optimal,…
l, ditandai dengan belum adanya identitas merek yang jelas, kualitas foto produk yang kurang menarik, minimnya pemahaman konten promosi, serta belum dimanfaatkannya WhatsApp Business dan marketplace sebagai kanal pemasaran. Kegiatan pengabdian ini merupakan kolaborasi antara Himpunan Mahasiswa Bisnis Digital (HMBD) Universitas Kuningan dengan tim Kuliah Kerja Nyata (KKN) Kolaboratif Desa Kutakembaran yang bertujuan meningkatkan kemampuan pelaku UMKM dalam membangun branding, menghasilkan foto produk dan konten promosi yang menarik, memanfaatkan WhatsApp Business, serta mengenal dan mempraktikkan penjualan melalui marketplace Shopee. Kegiatan dilaksanakan pada 2 Agustus 2026 di Balai Desa Kutakembaran melalui metode pemaparan materi yang dipadukan dengan praktik langsung, meliputi tujuh pokok bahasan yaitu branding, foto produk, desain konten dan copywriting, WhatsApp Business, marketplace Shopee, promosi media sosial, dan simulasi perjalanan konsumen. Kegiatan diikuti oleh sekitar 25 pelaku UMKM yang menunjukkan antusiasme tinggi sepanjang acara. Hasil kegiatan menunjukkan bahwa materi WhatsApp Business paling diminati peserta karena kedekatannya dengan kebiasaan komunikasi sehari-hari, sementara sesi pembuatan toko Shopee menghadapi kendala karena sebagian besar peserta belum memiliki akun sehingga membutuhkan pendampingan lebih intensif. Melalui kegiatan ini, peserta berhasil menghasilkan aset digital dasar berupa identitas merek, foto produk, desain konten promosi, dan akun WhatsApp Business yang siap digunakan untuk mendukung pemasaran produk lokal ke pasar digital.
Abstract:This study aims to examine the influence of discount framing, brand reputation, e-satisfaction, and e-loyalty on the use of online food delivery applications. The study employs a quantitative approach using survey methods…
s and hypothesis testing with SEM-AMOS version 23. The population of this study consists of users of online food delivery applications across Indonesia, with the unit of analysis being individuals. Data for this study were obtained from 135 respondents who filled out an online questionnaire based on a purposive sampling method. The results of the study indicate that discount framing has a positive effect on brand reputation and e-satisfaction. Brand reputation positively affects e-satisfaction. E-satisfaction positively impacts e-loyalty. This indicates that the higher the discount framing, the better the brand reputation and e-satisfaction for ordering food. Furthermore, the better the brand reputation, the higher the e-satisfaction, and the higher the e-satisfaction, the better the e-loyalty in ordering food through online food delivery applications. The implications of these results for application owners are to understand the influence of discount framing, brand reputation, e-satisfaction, and e-loyalty, so they can formulate strategies and policies related to these factors. Meanwhile, the implication for application users is that they can use applications that offer discount framing that suits their needs.
Abstract:Fenomena kenakalan remaja (juvenile delinquency) di era kontemporer telah berkembang menjadi implikasi sosial yang mengkhawatirkan, baik dalam konsetualisasi urban maupun rural. Penelitian ini bertujuan untuk menganalisis…
s dampak kenakalan remaja terhadap eskalasi konflik sosial komunitas antara Desa Luhu dan Desa Iha, Kecamatan Huamual, Kabupaten Seram Bagian Barat, serta merumuskan resolusi holistik berbasis perspektif Pendidikan Islam. Metodologi yang diaplikasikan dalam studi ini adalah pendekatan deskriptif kualitatif melalui studi lapangan (field research). Data dikumpulkan melalui teknik observasi partisipatif, wawancara mendalam terhadap 10 informan multi-sektoral (tokoh agama, adat, masyarakat, aparat TNI/Polri, dan pemuda), serta dokumentasi. Temuan penelitian menunjukkan bahwa manifestasi kenakalan remaja yang dominan menjadi pemicu friksi dan integrasi destruktif antar-desa meliputi konsumsi minuman keras (sopi dan sageru), perkelahian kelompok, perjudian, dan disfungsi interaksi dalam pacaran inter-desa yang memicu polarisasi komunal serta kerugian material dan imaterial. Dalam tinjauan Pendidikan Islam, fenomena kemerosotan moralitas ini diakibatkan oleh minimalnya internalisasi nilai spritual dan kedangkalan rekonstruksi akhlak anak. Pendidikan Agama Islam memainkan peranan krusial tidak hanya sebatas fungsi kognitif (ta'lim), melainkan harus dioptimalkan dalam dimensi pembentukan karakter (ta'dib) dan pengasuhan spiritual secara holistik (tarbiyah) lintas lingkungan keluarga, lembaga formal, dan instrumen kemasyarakatan guna meminimalisir deviasi sosial remaja.
Abstract:Penelitian ini berangkat dari berbagai isu utama yang menghambat keberlanjutan dan optimalisasi potensinya, seperti keterbatasan infrastruktur dan fasilitas pendukung wisata, seperti akses jalan, sanitasi, dan akomodasi…
yang belum memadai, sehingga mengurangi kenyamanan wisatawan dan daya tarik destinasi, minimnya upaya promosi dan pemasaran, yang menyebabkan rendahnya kunjungan wisatawan, rendahnya kemampuan sumber daya manusia dalam pengelolaan wisata, termasuk kurangnya pelatihan bagi masyarakat lokal Penelitian ini menggunakan pendekatan secara kuantitatif agar mencapai tujuan untuk mengetahui bagaimana strategi pengembangan objek wisata Kampung Tematik di Kampung Jawi, seacara rinci menggunakan analasis skala likert dan analisis SWOT , pengumpulan data primer yaitu wawancara, observasi kuisoner, dan data sekunder yaitu survey instansional dan literatur web Berdasarkan hasil analisis konsep 4A, dapat diketahui bahwa komponen Ancillary dengan hasil 4,07 menjadi aspek yang paling kuat dalam mendukung pengembangan Kampung Jawi, diikuti oleh Atraksi yaitu 3,99 dan Amenitas yaitu 3,70 yang juga berada dalam kategori baik. Sementara itu, Aksesibilitas yaitu 3,27 menjadi aspek yang masih perlu mendapatkan perhatian lebih lanjut karena memiliki nilai rata-rata terendah. Berdasarkan hasil analisis SWOT, diperoleh nilai IFAS sebesar 6,16 dan EFAS sebesar 5,79. Hasil tersebut menunjukkan bahwa kekuatan internal yang dimiliki Kampung Jawi lebih besar dibandingkan pengaruh faktor eksternal yang dihadapi. Kondisi ini menempatkan Kampung Jawi pada penerapan strategi ST (Strength–Threat) dengan memanfaatkan kekuatan internal untuk menghadapi tantangan eksternal melalui penguatan identitas budaya, peningkatan kemandirian pengelolaan, dan pengembangan inovasi wisata dalam jangka menengah (3–5 tahun).
Abstract:Program Ketahanan Pangan Desa adalah inisiatif strategis yang mewajibkan penggunaan minimal 20% Dana Desa (sesuai Permendes No. 2 Tahun 2024) untuk meningkatkan ketersediaan, keterjangkauan, dan konsumsi pangan warga secara…
ecara mandiri dan berkelanjutan. Program ini berfokus pada nabati/hewani, pengelolaan lumbung, dan penguatan BUMDes. Susu kambing adalah alternatif susu sapi yang kaya nutrisi, lebih mudah dicerna, dan mengandung protein, kalsium, serta prebiotik tinggi untuk meningkatkan imunitas dan kesehatan pencernaan. Budidaya melon premium (seperti varietas Inthanon, Kinanti, atau Fujisawa) sangat diminati karena menawarkan harga jual jauh lebih tinggi, rasa jauh lebih manis dan renyah, serta keamanan konsumsi (rendah/bebas pestisida) dibandingkan melon konvensional. Dengan mendasarkan beberapa alasan di atas, KUB ( Kelompok Unit Bersama ) Desa Pagongan Kecamatan Dukuhturi Kabupaten Tegal memanfaatkan dana pada program ketahanan pangan desa untuk petermakan kambing dan budidaya melon premium. Metode penelitian yang digunakan adalah Deskriptif kualitatif. Penelitian bertujuan untuk Untuk mengkaji proses perencanaan dan implementasi pemanfaatan dana desa, untuk mengetahui seberapa efektif program peternakan kambing perah dan budidaya melon premium dalam peningkatan pengembangan ekonomi pedesaan dan untuk menelaah peran dan kontribusi kedua kegiatan peternakan kambing perah dan budidaya melon dalam pengembangan pembangunan desa. Hasil penelitian diharapkan memberikan pemahaman yang komprehensif mengenai proses perencanaan dan implementasi pemanfaatan dana desa serta menjadi dasar bagi pemanfaatan program dana desa lainnya kedepannya