Abstract:Inclusive education for students special needs at the level School Reduler in Lebak Regency . This study uses a qualitative approach descriptive with technique data collection through interviews , observations , and documentation…
mentation . Informants in this study included the Head of Regular Education , Head of Quality Improvement Section , Principal , and Special Assistant Teacher (GPK). The results of the study show that implementation policy education inclusion in Lebak Regency is still face challenges , such as limitations power competent educators , lack of training , lack of facility supporters , as well as low understanding public to education inclusion . Recommendation This research includes the need for improvement teacher training , provision facility adequate education , and strengthening collaboration between stakeholders policy so that policy education inclusion can implemented optimally.
Abstract:The development of technology, especially in social media, is increasingly developing every year, which is commonly used daily by the public with the aim of obtaining information. The approach used in this study is the Social…
ocial Media Analytics (SMA) framework to analyze sentiment using NoLimit Indonesia software. Sentiment Analysis is a measurement of sentiment or emotion of social media users based on content analysis (positive/negative/neutral). This study aims to determine the sentiment analysis using the keywords "contraceptives" and "condoms" on the opinions of social media users regarding the policy of using contraceptives for students and adolescents with a period of one week. The results showed that neutral sentiment was 6,232 X account users, negative sentiment was 359 X account users, and 86 X account users were in a negative position. The conclusion of the study is that the response of social media X users was more neutral at 93%, 5.4% negative and 1.3% positive towards the policy on the use of contraceptives for teenagers or students in regulation 28 of 2024 concerning the Implementing Regulations of Law (UU) Number 17 concerning health which includes several health programs including in the reproductive system in article 103, especially in paragraph (4) point e, namely the provision of contraceptives, this is what is problematic and invites public attention
Abstract:This article examines the 9-year basic education policy in Indonesia, which is an implementation of the 1945 Constitution to guarantee the right to education for all citizens. This policy aims to improve access and quality…
ty of education, improve the life of the nation, and create quality human resources. The review includes the history of the policy, starting from Law No. 4 of 1950 to the launch of the program by President Soeharto in 1984, as well as the influence of political interests and the modernization of Islamic education in the National Education System Law. The implementation of the policy involves a shared responsibility between the government, parents, and the community. Although it has been running, challenges such as low awareness of education and family economic conditions are still obstacles. Therefore, collaborative efforts and adequate funding are needed to ensure the provision of quality basic education, as well as open alternative education pathways. Sustainable policies such as the 12-year compulsory education program are expected to strengthen the foundation of education and increase access for future generations
Abstract:To determine the rightful heirs must be determined in court voluntarily as regulated in Article 49 Letter b of Law Number 3 of 2006 concerning the Authority of Religious Courts. However, in reality there are heirs who are…
e unwilling to submit an application for the determination of heirs, resulting in the obstruction of the rights of other heirs. The purpose of writing this thesis is to explain the procedures and special requirements in submitting a contentious determination of heirs, to explain the evidence of the applicants against the heirs, and to explain the efforts made to overcome obstacles in determining heirs contentiously. This research is an empirical legal research, data is obtained directly through interviews and literature reviews. Data is collected and then analyzed qualitatively. The results of this study indicate that there are still many heirs who submit the determination of heirs voluntarily with a lack of parties and result in their decisions being declared unacceptable, but in terms of contention there are still many heirs, judges and lawyers who do not know that there are provisions in the Circular of the Supreme Court (SEMA) Number 5 of 2021- Formulation of the Law of the Religious Chamber-2.b there are special procedures and requirements and proof in the submission as well as obstacles and efforts that must be made in the application for determination of heirs contentiously which is different from voluntary. It is recommended that the Sharia Court provide information regarding the new provisions in submitting applications to both lawyers and interested parties in order to obtain legal certainty because many parties do not yet know these provisions.
Abstract:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:This study aims to examine the procedures involved in the provision of Kredit Guna Bhakti (KGB) at Bank Bjb KCP Mitra Batik Tasikmalaya, identify the challenges encountered during the process, and evaluate the solutions…
implemented to address these obstacles. This study uses a qualitative descriptive approach, with data collection methods through interviews with bank staff, direct observation of the credit process, and literature review. Findings reveal that the KGB procedure consists of several key stages: application submission, credit analysis, credit decision, credit agreement, and fund disbursement. However, its implementation faces both internal and external challenges, such as limited credit staff resulting in slower service, and a lack of understanding among prospective borrowers regarding the credit procedure. To address these issues, the bank has prepared appropriate solutions. Overall, the KGB procedure at Bank Bjb KCP Mitra Batik has been carried out effectively and efficiently.
Abstract:This study aims to determine the effect of accounting information systems, audit quality and knowledge partially on the accuracy of audit opinion provision at Public Accounting Firms in Medan. The sample selection method…
in this study was carried out using purposive sampling. The sample was taken as many as 45 respondents from a total population of 244 auditors working at 20 Public Accounting Firms in Medan. The independent variables in this study are accounting information systems (X1), audit quality (X2) and knowledge (X3), while the dependent variable is the accuracy of audit opinion provision. Data analysis used multiple linear regression analysis. The results of the study indicate that the Accounting Information System has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Audit quality has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Knowledge has a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan. Accounting Information Systems, audit quality and knowledge simultaneously have a significant effect on the accuracy of audit opinion provision at Public Accounting Firms in Medan.
Abstract:Diabetes Mellitus (DM) is a condition when the body is unable to produce or use insulin effectively, resulting in increased glucose levels in the blood. Before the onset of type 2 DM, it is important to pay attention to…
the condition of prediabetes. As one of the global health problems, DM can be prevented through proper education and regular monitoring of fasting blood sugar levels. This service aims to identify fasting blood sugar and evaluate the effectiveness of education in increasing knowledge in the elderly. The method used is health education through lectures and interactive discussions at the Mugi Sehat Elderly Posyandu, Dukuhwaluh Village. The results of the activity showed that some of the results of the fasting blood sugar test were within the normal limit. The provision of education was proven to increase the level of understanding of respondents, which was shown by an increase in knowledge scores from the average pre-test of 70.31 to 86.93 in the post-test after the intervention. In conclusion, health education plays an important role in increasing the awareness of the elderly about controlling prediabetes risk factors to prevent the development of diabetes.
Abstract:Elderly or elderly is the final stage of life characterized by physiological changes that are increasingly declining, one of which is in cardiovascular disease. Hypertension is a chronic condition characterized by increased…
sed blood pressure on the walls of arterial blood vessels. Based on a pre-survey at Panti Wreda Budi Dharma Kasih, it was found that more than half of the elderly experienced hypertension due to a lack of elderly knowledge about hypertension. This community service activity aims to educate the elderly about hypertension and invite the elderly to have a good lifestyle. This activity was carried out at Panti Wreda Budi Dharma Kasih attended by 27 participants. The PKM method is carried out by checking the blood pressure of the elderly using a sphygmomanometer and stethoscope. Screening of PKM participants is elderly people with a minimum age of 60 years who can hear and see. The provision of education is carried out by lecture method using power points containing the definition of hypertension and elderly causative factors and ways to prevent hypertension, then a question and answer session is held. Data collection on the level of knowledge was carried out using pre-education and post-education questionnaires. The results of this activity show an increase in knowledge in the elderly after providing education for 3 meetings.
Abstract:Community service activities aim to increase community tax awareness through counseling and mentoring activities regarding tax administration. Through a participatory and educational approach, the PKM team presents the latest…
atest information on tax obligations, how to fill out taxes, and the impact and sanctions of tax administration for the community. Participants in this activity were attended by MSME owners and staff. The participants who attended were 10 (ten) people. The service was carried out through the provision of socialization and counseling materials to business actors related to tax administration sanctions. The methods applied included lectures, practices, discussions, and questions and answers. The evaluation showed an increase in knowledge and understanding of MSME actors on tax administration after participating in this program. Participants showed great enthusiasm during the activity, as seen from active participation in question and answer sessions, discussions, and consultations. This shows that the program successfully attracted their interest and resulted in productive interactions between the resource persons and the participants. The output of this activity is expected to improve MSME tax literacy and create better awareness and compliance with tax regulations, thereby reducing the risk of tax administration sanctions and promoting sustainable growth of MSMEs.