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:The purpose of this study is to analyze the legal responsibility of banks towards customers in cases of personal data leaks, examine the extent of legal protection provided to customers, and describe efforts that can be…
made to minimize the risk of data leaks. This study uses a literature study method by collecting and analyzing various legal sources, such as laws and regulations, court decisions, journals, and literature related to data protection in the banking sector. The results of the study indicate that banks have legal responsibilities based on the Personal Data Protection Law (UU PDP) and banking provisions to maintain the confidentiality of customer data. If a data leak occurs, the bank can be subject to administrative, civil, or even criminal sanctions depending on the level of negligence. In addition, this study found that customers have the right to claim compensation if the data leak causes material or immaterial losses. However, the effectiveness of law enforcement still faces challenges, such as lack of customer awareness and complexity of evidence. Therefore, it is necessary to strengthen regulations, improve cybersecurity systems by banks, and educate customers to mitigate the risk of data leaks. The implications of this study are expected to provide recommendations for regulators and banking industry players in strengthening the protection of customer personal data.
Abstract:This study aims to analyze the relationship between individual behavior in the implementation of e-government and the implementation of e-budgeting to support the principle of transparency of the Regional Revenue and Expenditure…
enditure Budget (APBD) and achieve good governance. E-government as a digital transformation in the government sector aims to improve efficiency, transparency, and accountability in the management of public administration. However, its success is highly dependent on individual behavior, including acceptance and adaptation to technology. E-budgeting, as one form of e-government implementation, is designed to increase transparency by providing easy and real-time access to the public regarding information on the use of the APBD. This study uses a literature study approach by reviewing various scientific articles and related documents from 2020 to 2024. The results of the study show that individual behavior, such as digital literacy and attitudes towards technology, play an important role in determining the success of e-government and e-budgeting. Although e-budgeting is able to increase transparency, challenges such as resistance to change, limited infrastructure, and low public trust in the government remain significant obstacles. Therefore, strategic steps such as community empowerment through digital literacy, increasing human resource capacity, and more effective communication between the government and the community are needed to ensure the success of this system. This research is expected to be a theoretical basis in developing a more effective e-government and e-budgeting implementation strategy in the future.
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:Penelitian ini bertujuan untuk menganalisis pola persebaran destinasi wisata budaya di Kabupaten Karo menggunakan pendekatan Sistem Informasi Geografis (SIG). Latar belakang penelitian ini didasarkan pada belum meratanya…
persebaran objek wisata budaya serta belum tersedianya pemetaan spasial yang terintegrasi untuk mendukung perencanaan pengembangan pariwisata. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis spasial melalui Average Nearest Neighbor (ANN) untuk mengetahui pola distribusi titik destinasi wisata. Data yang digunakan berupa data sekunder, yaitu koordinat lokasi objek wisata budaya dan batas administrasi wilayah yang diolah menggunakan perangkat lunak ArcGIS. Hasil penelitian menunjukkan bahwa terdapat sembilan destinasi wisata budaya yang sebagian besar terkonsentrasi di wilayah timur dan tenggara Kabupaten Karo, khususnya di Kecamatan Berastagi, Kabanjahe, Simpang Empat, dan Tigapanah. Berdasarkan hasil analisis ANN, diperoleh nilai Observed Mean Distance sebesar 2,79 km dan Expected Mean Distance sebesar 2,12 km, dengan nilai Nearest Neighbor Ratio (NNR) > 1, z-score sebesar 1,814, dan p-value sebesar 0,069. Hasil ini menunjukkan bahwa pola persebaran destinasi wisata budaya cenderung tersebar (dispersed pattern).
Abstract:Teaching assistance is part of a field experience program aimed at integrating theory learned in lectures with hands-on practice in the classroom. Through this activity, students are expected to develop pedagogical, professional,…
essional, social, and personal competencies in line with the demands of the teaching profession. This teaching assistance activity is conducted at UPT SD Negeri 066656, one of the elementary schools in Medan, specifically located at Jl. Karya Sembada No. 182 A PB. Selayang II. The objective is to provide direct teaching experience, understand student characteristics, and develop skills in designing, implementing, and evaluating the learning process. Through this teaching assistance program, students not only observe the learning process but also actively participate in teaching activities and assist teachers in the learning process. This report is compiled as a form of accountability for the implementation of the teaching assistance activities and as a reflection on the experiences gained during the program. Additionally, students have carried out a series of activities focused on improving the quality of learning and applying 21st-century learning approaches. The activities conducted include: Students observing the learning process in the classroom, including analyzing the curriculum and students' learning needs. Students developing learning materials such as lesson plans/teaching modules and designing learning media. Students also actively participating in the adaptation of technology in learning.
Abstract:This study seeks to examine the impact of kinship-based recruiting practices (nepotism) on the reduction in educational staff performance at Bosowa University, with an emphasis on mass recruitment in 2025, which is expected…
ted to include features of nepotism. An explanatory survey design is combined with a quantitative approach in the study methodology. The 107 educational staff members of Bosowa University in 2026 make up the study population, and a complete sampling technique is used. Questionnaires, interviews, observations, and personnel data recording were used to gather data. Descriptive statistics, basic linear regression, and various tests were employed in data analysis. Kinship-based recruitment procedures fall into the top category, according to the study's results (score 4.17). An estimated 52% of the 42 educational employees hired between 2023 and 2025 did so through non-competitive means that included nepotism. The performance of education staff hired prior to 2023 (score 3.70) and those hired between 2023 and 2025 (score 2.31) differs significantly, by 37.6%. 48.3% of the reduction in performance is positively and significantly impacted by family-based recruitment techniques. For education staff hired through non-merit methods, this report suggests implementing a meritocracy system, thorough HR audits, and competency improvement initiatives.
Abstract:The advancement of digital technology has brought significant changes to the legal system, particularly in the use of electronic evidence as a means of proof in court. However, the validity of digital forensic evidence is…
s often questioned due to various technical, procedural, and legal challenges. This study aims to analyze the factors contributing to the failure of digital forensic evidence in legal proceedings and to formulate recommendations for improving its validity. The method used is a Systematic Literature Review (SLR) by examining various academic sources that discuss issues of digital evidence validity, forensic standards, and emerging legal challenges. The results of the study indicate that the failure of digital evidence generally stems from non-compliance in the processes of data collection and preservation with chain of custody standards, insufficient competence of law enforcement officers in digital technical aspects, and conflicts between legal requirements and data privacy regulations, such as the GDPR and CCPA. The case study of online gambling 2020, at the South Jakarta District Court confirms that the absence of forensic verification and chain of custody documentation caused the digital evidence to lose its probative value. Therefore, it is necessary to establish standardized forensic procedures, provide training and certification for law enforcement officials and forensic experts, and develop national guidelines for managing digital evidence aligned with international standards. This research is expected to contribute to strengthening the integrity and validity of digital evidence, thereby enhancing the enforcement of justice in the digital era.
Abstract:Small and Medium Industries (SMEs) play an important role in the regional and national economy, especially in providing employment and increasing the added value of local products. T.A Rezeki is one of the SMEs that produces…
uces its products by purchasing raw materials from products at chemical stores, then marketing them to surrounding areas, several restaurants, mosques and laundries directly. The design of an IoT-based batch mixer is expected to help TA Rezeki SMEs to automate the base soap stirring process so that it is more efficient and consistent. With the implementation of IoT, it is expected to reduce operational costs, increase production capacity, and produce soap products with better and uniform quality. Based on the satisfaction survey conducted, the results showed that the digitalization of soap stirring tools carried out in this activity provided benefits to SMEs by providing convenience with equipment automation and more consistent stirring so that the resulting products are also of better quality.