Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Abstract:This research aims to determine the role of PAK teachers in shaping the character of class XI students at Medan Adventist Private High School in the 2022/2023 academic year. This type of research is descriptive correlational.…
onal. The population in this study is the entire class XI of Medan Adventist Private High School as many as 30 people because the population is small, namely only 30 people, the entire population becomes the research sample, namely 30 people with sampling techniques. The data collection instrument for variable X is a questionnaire consisting of 20 items. With 4 options that were first tested to determine the validity and reliability while the instrument for variable Y Documentation is in the form of a list of student grades (DKN) at the school. The results of the analysis requirements for the normality test of the Role of PAK Teachers' data are distributed normally with the calculation results obtained as X2 count . < X 2 table (22.33 < 43.77) and the PAK learning outcomes are normally distributed with the calculation results obtained being X 2 count < X 2 table (18.85 < 43.77). The results of the linearity test of the data on the Role of PAK Teachers in Character Formation are linear with the equation Y = 22.77 + 1.22x, which is linear. The results of the correlation test obtained r count of 0.453 consulted with the critical price r at a significance level of 5% with the number of respondents being 30 people, the r table was obtained of 0.361, because the calculated r > r table (0.453 > 0.361) this shows that there is an influence of the Role of PAK Teachers in Character Formation of Class XI students of Medan Adventist Private High School in the 2022/2023 academic year. Furthermore, to test the significance of the correlation, a statistical test formula (t-test) was used, obtaining a calculated t of 3.41. This price was then consulted with the t table at a 95% significance level of 1.69, because the calculated t > bold t (3.41.169 α=0.05 with dk = n-2 (30-2=28) the t table is 1.69 because the calculated t > t table (3.41>1.69) this shows that there is a significant influence of the Role of PAK Teachers in the Formation of Character of Class XI Students of Medan Adventist Private High School in the 2022/2023 Academic Year. Thus, the research hypothesis is accepted as true.
Abstract:Discourse on constitutionalism often emphasizes the existence of a written constitution as the foundation of democratic governance. Yet, constitutionalism is not merely about the text but it is about the lived practices…
that give substance to constitutional ideals. This article interrogates the extent to which participation moves beyond symbolic consultation to become a substantive mechanism that embodies constitutionalism in practice. The central research question is how can meaningful public participation be conceptualized and operationalized as the essence of constitutionalism in legislative processes? It examines constitutional provisions, statutory frameworks, and judicial interpretations in selected jurisdictions. The analysis is enriched by theoretical frameworks of deliberative democracy and participatory constitutionalism, which highlight the normative value of inclusivity, transparency, and accountability in law making. The article concludes that embedding meaningful public participation transforms law-making from a formal exercise of authority into a constitutional practice that legitimizes governance, strengthens democracy.
Abstract:The legal position between the debtor and the debtor in the bond agreement, where the borrower has the right to return proof of ownership of the collateral after the loan payment, while the borrower has the right to a higher…
gher bond amount, and the billing period in accordance with the guarantor who is entitled to payment plus principal (interest) with the borrower's monthly installments including compensation in the event of late payment. Settlement of disputes related to credit agreements, where the person concerned can arbitrate the agreement in question. Legal observations made by the judge in the decision of Case No. 70 / Pdt.G / 2020 / PN.Mdn, where the judge is of the opinion that the plaintiff has won legally there is no action taken by the Defendant on behalf of Mas Arif Fauzan and verstek. The issuance of this decision is binding on both parties because it has permanent legal force ( incracht ) and has become a new law for the parties. The judge made the decision based on previous legal opinions and the judge's belief that presenting a legitimate and persuasive action is a breach of contract.
Abstract:This study aims to determine the Role of the PAK Teacher in Shaping the Character of Class XI Students of GKPI Padang Bulan Private High School Medan T.A 2022/2023 This type of research is a correlational descriptive. The…
e population in this study is all of class XI SMA GKPI Padang Bulan Medan as many as 30 people because the population is small, namely only 30 people, so the entire population becomes the research sample, namely as many as 30 people with the sampling technique. The data collection instrument for variable X is a questionnaire which consists of 20 items. With the 4 aptions that were previously tested to determine validity and reliability while the instrument variable Y Documentation was in the form of a list of student scores (DKN) in schools. The results of the normality test analysis requirements of the PAK teacher's role data are normally distributed with the calculation results obtained X2count < X2table (22.33 <43.77) and PAK learning outcomes are normally distributed with the calculation results obtained X2count < X2table (18.85 <43.77) . The results of the data linearity test of the role of PAK teachers in forming character are linear with the equation Y = 22.77 + 1.22x which is linear. The results of the correlation test obtained rcount of 0.453 consulted with the price of criticism r at a significant level of 5% with a total of 30 respondents obtained rtable of 0.361, because rcount > rtable (0.453 > 0.361) this shows that there is an influence of the role of PAK teachers in the formation of class student character XI GKPI Padang Bulan Medan private high school T.A 2022/2023. Furthermore, to test the significant correlation is done using the statistical test formula (t test) to obtain a tcount of 3.41. This price is then consulted with ttable at a significant level of 95% of 1.69, because tcount > tthickness (3.41.169 α=0.05 with dk = n-2 (30-2=28) obtained a ttable of 1.69 because tcount > t table (3.41> 1.69) this shows that there is a significant influence of the role of the PAK teacher in the Formation of the Character of Class XI Students of the GKPI Padang Bulan Medan private high school T.A 2022/2023. Thus the research hypothesis is accepted as true.
Abstract:The legal position between the debtor and the debtor in the bond agreement, where the borrower has the right to return proof of ownership of the collateral after the loan payment, while the borrower has the right to a higher…
gher bond amount, and the billing period in accordance with the guarantor who is entitled to payment plus principal (interest) with the borrower's monthly installments including compensation in the event of late payment. Settlement of disputes related to credit agreements, where the person concerned can arbitrate the agreement in question. Legal observations made by the judge in the decision of Case No. 70 / Pdt.G / 2020 / PN.Mdn, where the judge is of the opinion that the plaintiff has won legally there is no action taken by the Defendant on behalf of Mas Arif Fauzan and verstek. The issuance of this decision is binding on both parties because it has permanent legal force ( incracht ) and has become a new law for the parties. The judge made the decision based on previous legal opinions and the judge's belief that presenting a legitimate and persuasive action is a breach of contract
Abstract:Women, especially housewives, hold a number of central functions in the family and are important economic resources. Empowerment of women is very important because it can create conditions, atmosphere, climate, which allows…
ows the potential to develop. The main priority of empowerment is the creation of independence. Self-empowerment efforts have also been realized by groups of housewives who are PKM partners, consisting of three people joined in the "SMA HKBP" and three people from the "SMA HKBP" located in, Dolok Sanggul. The objectives of this PKM activity are: 1) help empower groups of housewives who desire to become entrepreneurs; 2) help PKM partners in creating skills and comfort in community life through entrepreneurship; 3) improve thinking, reading and writing skills or other skills such as internet use. The targets of this program are: 1) the formation of a new business in the field of handicrafts from rope or thread curry (macrame); 2) availability of production support tools to produce creative macramé products; 3) there is an increase in knowledge and skills in producing various types of creative macarame products and are in demand by consumers. The outputs of this program are: Entrepreneurship Module, Basic Financial Accounting Module, and Use of Technology, Information and Communication Module. The implementation method is carried out to achieve the purpose of community service through PKM activities through discussion methods, technical guidance/training, workshops, and mentoring. Through PKM activities, empowering partner groups to become entrepreneurs is expected to help empower groups of housewives who are PKM partners so that they can improve the welfare of families and surrounding communities in a concrete manner .
Abstract:Wireless communication has become a basic need or a new lifestyle for people in obtaining information, especially in the SMA Negeri 1 Dolok Sanggul environment. In this community service, the PKM activity implementation…
team was given the opportunity to build a wireless network using a Mikrotik RB951. This was done to empower the densely populated SMA Negeri 1 Dolok Sanggul environment which has the potential to be used as a hotspot business. The method used was a direct practice method for students by implementing health protocols during the pandemic. In addition, a wireless-based network makes it easier for students to access the internet anywhere. The implementation of the network installation consists of several units of RJ-45 connectors on UTP cables, access point configuration, and Mikrotik hotspot server configuration. With the presence of a wireless network in the SMA Negeri 1 Dolok Sanggul environment, it will make it easier for students and teachers to access the internet. In addition, configuring a wireless network is not that difficult, as long as you follow the rules for creating a network.
Abstract:Desa sebagai unit pemerintahan dasar memiliki peran strategis dalam pembangunan dan pelayanan publik, namun masih menghadapi berbagai kendala dalam administrasi dan manajemen. Pengelolaan yang masih manual menyebabkan pelayanan…
layanan lambat, rawan kesalahan, serta rendahnya transparansi dan akuntabilitas. Selain itu, keterbatasan kompetensi aparatur desa dalam teknologi dan manajemen modern menghambat efektivitas perencanaan, pelaksanaan, serta evaluasi program pembangunan. Kondisi ini berdampak pada rendahnya kualitas layanan publik dan partisipasi masyarakat. Oleh karena itu, transformasi digital dan penguatan manajemen pemerintahan desa menjadi kebutuhan mendesak. Kegiatan Pengabdian kepada Masyarakat bertajuk “Menuju Desa Modern: Administrasi Digital dan Manajemen Efektif” dirancang untuk meningkatkan kapasitas aparatur desa melalui pelatihan dan pendampingan. Program ini bertujuan mengimplementasikan sistem administrasi digital yang terintegrasi serta manajemen pemerintahan yang efektif, guna meningkatkan efisiensi pelayanan, transparansi, dan kualitas tata kelola desa secara berkelanjutan
Villages, as the lowest level of government, play a strategic role in development and public service delivery; however, they still face various challenges in administration and management. Manual administrative processes lead to slow services, a high risk of errors, and low levels of transparency and accountability. In addition, the limited competence of village officials in technology and modern management hinders the effectiveness of planning, implementation, and evaluation of development programs. This condition impacts the quality of public services and reduces community participation. Therefore, digital transformation and the strengthening of village governance management have become urgent necessities. A Community Service program entitled “Towards a Modern Village: Digital Administration and Effective Management” is designed to enhance the capacity of village officials through training and mentoring. This program aims to implement an integrated digital administrative system and effective governance management in order to improve service efficiency, transparency, and the overall quality of sustainable village governance
Abstract:An appropriate leadership communication strategy should be able to increase employee work motivation. With a leadership communication strategy, a leader can motivate his subordinates to be enthusiastic, disciplined, caring,…
ng, and responsible in carrying out their duties and functions. Where resources are not merely objects in achieving organizational goals, but also become subjects/agents of development. Leadership Communication that makes HR as planners, implementers and controllers who always play an active role in achieving organizational goals, and have thoughts, feelings and desires that can influence their attitudes in work. Conversely, the organization where they are sheltered is expected to provide rewards and awards fairly or objectively so that through these rewards ASN can be motivated to improve the quality and quantity of their work. This study aims to describe the form of leadership communication strategies, employee work motivation, and at the same time determine the effect of leadership communication strategies in increasing employee work motivation at the Medan City Cultural Office. The study used a descriptive qualitative approach and type of research through interviews and observations of informants to obtain research data. The results of the study indicate that the leadership communication strategy of the Cultural Office still needs to be improved in the area of clarity and even distribution of organizational messages that should be adjusted to its main duties and functions. Furthermore, it was found that intrinsic motivational factors, such as recognition, were the dominant factor in driving work motivation. Finally, it was found that the leadership communication strategy implemented influenced the increase or decrease in employee work motivation at the Medan City Cultural Service.