Abstract:This study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach…
proach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
Abstract:Accelerating cultural heritage data collection in Serang City is a strategic step in efforts to preserve cultural heritage in accordance with the mandate of Law Number 11 of 2010 concerning Cultural Heritage and Government…
nt Regulation Number 1 of 2022 concerning National Registers and Cultural Heritage Preservation, which aims to provide accurate cultural heritage data as a basis for legal protection and preservation policies. Implementation is not optimal, as there are still suspected reserve objects (ODCB) that have not been officially determined. This research identifies the problem, namely, How is the Implementation of Accelerated Cultural Heritage Data Collection in Supporting Cultural Heritage Preservation in Serang City and what are the obstacles. This research uses authority theory and cultural heritage conservation theory as the basis for analysis. The research method used is empirical juridical with a qualitative descriptive approach through literature studies and interviews with related parties. The research results show that the acceleration of data collection has been carried out through activities to identify, verify, and record cultural heritage objects in the Dapobud system. This step, according to regulations, produces more accurate data, so that it can be immediately protected and preserved. However, implementation has not been optimal due to obstacles in the form of limited facilities and infrastructure, budget, human resources, constraints on the Dapobud system, lack of local government support, and community participation. The conclusion is that the implementation of accelerated data collection on cultural heritage in Serang City has made a positive contribution to conservation efforts, even though it still faces obstacles. Recommendations are addressed to the Serang City Government to strengthen budget support, increase human resource capacity, prepare supporting facilities, and encourage collaboration and community participation so that preservation can be sustainable.
Abstract:HIV (Human Immunodeficiency Virus) and AIDS (Acquired Immunodeficiency Syndrome) remain a global public health crisis, with the increasing number of cases in Indonesia, including Gorontalo, indicating a lack of public knowledge…
owledge and high social stigma as major obstacles. Advances in information technology offer significant opportunities for health promotion. HiVisitScreen is a modern, website-based digital platform developed as an educational medium to provide up-to-date information on HIV/AIDS, facilitate safe and confidential health access, and reduce the spread of HIV. This descriptive quantitative study, using a cross-sectional design, aimed to describe user satisfaction with the HiVisitScreen website among 150 active students at Gorontalo State University (UNG). User satisfaction was measured using the 13-item End User Computing Satisfaction (EUCS) questionnaire. The results show that overall, users were satisfied with the HiVisitScreen website, with a total mean score of 3.45 (Satisfied category). Among the five EUCS dimensions, Ease of Use had the highest mean score of 3.51 (Highly Satisfied category), emphasizing the application's user-friendliness and accessibility. Meanwhile, the Content dimension received the lowest mean score of 3.40 (Satisfied category), indicating that while the information is relevant and clear, improvements are needed in the completeness and suitability of the content to specific user needs, supporting the plan to add prevention features for serodiscordant couples. The HiVisitScreen website has successfully met user expectations and has the potential to function as an effective website-based intervention in HIV case management within the campus environment.
Abstract:This study aims to describe the teaching strategy of Indonesian teachers in learning speaking skills of MA Muhammadiyah Palleko students in Takalar Regency. The focus of the research is directed at the types of strategies…
s used by teachers, their application in learning activities, and factors that affect the effectiveness of learning speaking skills. The research uses a qualitative approach with a descriptive method. Data is collected through observation, interviews, and documentation, then analyzed through data reduction, data presentation, and conclusion drawn. The results of the study showed that teachers used several learning strategies, namely communicative strategies, group discussions, presentations, questions and answers, and role plays. The strategy is applied to increase students' speaking courage, ability to convey ideas, and their involvement in the learning process. However, the effectiveness of the strategy is still influenced by several obstacles, such as low student confidence, limited learning media, and suboptimal feedback by teachers. This study concludes that the teaching strategy of Indonesian teachers has been able to support the improvement of students' speaking skills, but still requires continuous innovation, especially in media development, strengthening motivation, and providing opportunities for wider speaking practice.
Abstract:The rapid advancement of Artificial Intelligence (AI) presents both opportunities and challenges for elementary education. Teachers play a strategic role in preparing young learners to understand and adapt to technology…
critically, creatively, and ethically. This study aims to analyze the role of elementary school teachers in integrating AI concepts through simple coding activities, as well as to identify the strategies and challenges encountered during implementation. The research employed a qualitative descriptive approach, using interviews, classroom observations, and document analysis as data collection techniques.
The findings reveal that teachers serve as digital learning facilitators, innovators in designing coding-based learning activities, and ethical guides who help students use technology responsibly. Simple coding activities effectively foster students’ logical thinking, creativity, and digital collaboration skills. However, limited technological infrastructure and insufficient teacher training remain major obstacles to sustainable implementation. Therefore, systemic support through educational policy, professional development, and adaptive curriculum design is essential.
Integrating AI concepts through simple coding in elementary schools not only enhances digital literacy but also cultivates ethical awareness and social responsibility toward technology. With collaborative support from educators, institutions, and policymakers, elementary education can become a foundational stage for shaping a generation that is intelligent, creative, and morally grounded in the era of artificial intelligence
Abstract:Democracy in Indonesia faces problems such as the disruption of freedom of expression in criticizing the government, physical violence committed by a junior high school principal against a teacher in Jombang Regency, East…
t Java. Principals who are far from democratic values such as deliberation or expressing opinions, Public Junior High Schools in Merauke are less able to control subordinates. This study aims to analyze the implementation of quality-based democratic leadership by Public Junior High School principals in Merauke Regency and identify supporting and inhibiting factors. The method used in this study is a qualitative descriptive approach with primary data sources in the form of in-depth interviews, direct observation, and documentation in five Public Junior High Schools in Merauke, as well as secondary data in the form of archives and educational regulations. The results show that a quality-based democratic leadership style can create a collaborative work climate that improves teacher performance and the quality of educational services, if balanced with effective coordination, continuous motivation, and transparency in decision-making. However, obstacles were also found in the form of a lack of firmness of leaders in enforcing discipline, weak consistency in providing examples, and the influence of local culture that gives rise to personal sentiments. Supporting factors include active teacher involvement in school program planning, support from local government policies, and school accreditation that encourages quality improvement. The conclusion of this study is that democratic leadership of quality-oriented school principals is effectively implemented if accompanied by increased managerial competence, strengthening the role of the school principal as a motivator, and a commitment to transparency and professionalism.
Abstract:This study aims to identify the local government’s policy strategy in developing tourism in North Galesong, Takalar Regency. The research uses a qualitative method, with data collected through observation, interviews, and…
and documentation. The informants in this study consist of five individuals with different occupational backgrounds. The findings show that: (1) The local government’s strategy for developing tourism in North Galesong focuses on infrastructure development, digital promotion, and community empowerment through Pokdarwis (Tourism Awareness Group) training. Although there are still challenges such as limited facilities, insufficient promotion, and uneven mentoring, this strategy demonstrates the government’s commitment to achieving sustainable tourism. However, more systematic planning, technological support, and active community participation are needed to enhance tourism attractiveness. (2) The process of formulating the tourism development strategy begins with identifying obstacles such as limited funding and human resources, which are addressed through collaboration among the government, community, academics, and private sector. Strategic priorities are determined by considering economic factors, local culture, and environmental sustainability. Furthermore, the community is empowered through Pokdarwis and supported by village funds, culminating in the implementation of a pentahelix collaboration model to ensure that the strategy is well-directed, participatory, and sustainable.
Abstract:The study aims to analyze the role of the Office of Women’s Empowerment and Child Protection (DP3A) in handling cases of child abuse in Gowa Regency. The research employs a qualitative approach, with data collected through…
hrough observation, interviews, and documentation. The focus of this study is to examine how DP3A carries out its role in addressing child abuse in Gowa Regency and to identify the inhibiting factors it faces in handling such cases. The findings reveal that DP3A Gowa Regency plays a strategic role in addressing child abuse through preventive measures such as community outreach and education, case handling through the UPTD PPA with legal and psychological services, and child recovery programs including counseling, therapy, and social reintegration. Collaboration with schools, the police, the Social Affairs Office, NGOs, and the establishment of a Children’s Forum further strengthens the child protection system in the region. However, the study also identifies several inhibiting factors, including a shortage of professional human resources, limited operational funding, and low public awareness influenced by patriarchal culture and the normalization of violence. These obstacles result in limited services, delays in case handling, and a large number of unreported cases. In conclusion, DP3A Gowa Regency plays an essential role in creating a comprehensive child protection ecosystem, although it still requires greater support in terms of human resource capacity, funding, and shifts in societal paradigms to ensure optimal child protection
Abstract:This study aims to examine the credit application procedure at BPR Sinar Mas Pelita Ciawi Branch, identify the challenges encountered during the process, and evaluate the solutions implemented to overcome them. The research…
rch uses a descriptive qualitative method with data collected through interviews with bank employees, direct observation during an internship program, and literature review. The findings show that the credit application procedure consists of several stages: application submission, document verification, credit analysis, credit approval, agreement signing, and fund disbursement. Common obstacles include customers’ lack of understanding of the procedure and delays in document submission. BPR Sinar Mas Pelita Ciawi Branch has implemented various strategies such as public education through social media and providing a checklist of required documents to applicants. Overall, the credit application process has been carried out effectively and efficiently.
Abstract:Inclusive education is a public school that facilitates students with disabilities, also known as children with special needs, where students have physical limitations, one example of which is slow learners. A slow learner…
er is a learning disability where students face obstacles and difficulties in thinking. Slow learners can still follow the school curriculum, but they require slightly different treatment from regular students and additional time in the learning process. Before instruction begins, teachers must understand the characteristics and needs of children with special needs, particularly slow learners. This study aims to understand the characteristics and needs of slow learners in the learning process, as well as the strategies teachers can use in the learning process. The research method used is descriptive-qualitative, involving direct observation at SMP Negeri 22 Surakarta. By understanding the characteristics and needs of slow learners, teachers can adjust their teaching methods to suit the abilities of slow learners, thereby achieving good learning outcomes.