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PENGEMBANGAN SUMBER DAYA MANUSIA DALAM MENINGKATKAN KUALITAS PENDIDIKAN DI SEKOLAH DASAR (STUDI KASUS DI SD ISLAM PERMATA MOJOSARI KAB. MOJOKERTO)

Janah, Miftakul, Kurniawan, Satunggale, Rahman, Muhammad Afifi
Abstract: The quality of education of a nation is largely determined by the quality of human resources especially educators. Therefore, it is a necessity for every educational institution to improve the quality of teaching staff.… The purpose of study are to find out how the development of human resources process from teacher staff to improve the quality education and how the supporting and inhibiting factors to impove the quality education at SD Islam Permata Mojosari. This study used a qualitative approach to the type of case study, which research is carried out at SD Islam Permata Mojosari. Data collection is done using techniques: interviews, observation, and documentation. While the data obtained were analyzed through several stages namely: Condensation, data display, and verification of conclusions as well as checking the validity of the data. The process of developing human resources educators has been going well, but there are still shortages here and there both in terms of implementation and evaluation of the results of the development.

PENGEMBANGAN KUALITAS SUMBER DAYA MANUSIA MELALUI PROGRAM INSERVICE TRAININGDI SMK ANNUR FATMAH TRAWAS MOJOKERTO

Kurniawan, Satunggale, Sania, Miftakul, Rahman, Muhammad Afifi
Abstract: Low human resources in schools is a problem that often occurs, causing a major impact on the quality of education implementation. To overcome this, it is necessary to develop human resources through in-service training programs… rograms which are the right and effective solution to overcome this problem. This research aims to reveal the challenges and opportunities as well as strategies in developing human resources at Annur Fatmah Trawas Vocational School, Mojokerto. This research uses a qualitative approach with data collection techniques through interviews, documentation and observation. The data sources used were school principals, teaching staff and educational staff at Annur Fatmah Trawas Vocational School, Mojokerto. The research results show that there are challenges faced in implementing inservice training such as lack of motivation, limited time, and lack of preparation. However, there are also opportunities that can be utilized, such as support from superiors, competent presenters and supporting facilities. Apart from participating in training at school, teaching and education staff also carry out informal self-development. The human resource development process through the inservice training program is carried out in several steps, namely identifying needs, program design, program implementation and evaluation. In this way, teaching and education staff experience benefits such as increasing insight, abilities, skills, and increasing adaptability. So that the inservice training program provides real benefits, which have an important role in improving the quality of education.  

APPLICATION OF TAX PLANNING TO THE FIXED ASSET DEPRECIATION METHOD AT PT. PERKEBUNAN III

Sihombing, Irananda, Sagala, Indah Cahya, Hasibuan, Thezar Fiqih Hidayat
Abstract: This research analyzes the impact of implementing tax planning on the fixed asset depreciation methods within PTPN III. The main objective of this study is to identify how the implementation of tax planning strategies affects… fects the choice of fixed asset depreciation methods within PTPN III. The research method employed is a quantitative approach, collecting data through in-depth interviews with relevant stakeholders at PTPN III and analyzing documents related to the depreciation policies and the company's tax planning strategies. The results of this research show that by incorporating the straight-line depreciation method (tax) into its fixed asset depreciation, with a total accumulated depreciation smaller than declining balance (tax), PTPN III has saved on taxes, thus achieving its tax planning objectives.

IMPLEMENTASI SISTEM ANTRIAN DIGITAL DI KANTOR KECAMATAN WINONGAN KABUPATEN PASURUAN

Kurniawan, Satunggale, Rusmini, Rusmini, Rahman, Muhammad Afifi
Abstract: This research aims to uncover the problems of Integrated Services (PATENT) in the Winongan District Office, Pasuruan Regency with a MANUAL queuing system. From some information gathered from people queuing, services using… g a manual queuing system are less effective and efficient. So, to meet the needs of good community service, District Offices need to innovate a DIGITAL queuing system. Integrated Service (PATENT) problems at the Winongan District Office, Pasuruan Regency with a MANUAL queuing system. From some information gathered from people queuing, services using a manual queuing system are less effective and efficient. So, to meet the needs of good community service, District Office Agencies need to innovate a DIGITAL queuing system. Innovation is a shift from traditional management principles, processes and practices or a shift from old organizational forms to modern management. Government services to the community, known as public services, are a very strategic issue because of the interaction between the government and the community. This research uses a qualitative descriptive approach to determine public service innovation. The data used are primary data and secondary data. Data collection techniques were carried out using observation, interviews and documentation. The research results show that public service innovation with a digital queuing system is a conceptual innovation which gives rise to new paradigms, ideas, thinking and breakthroughs. Meanwhile, delivery innovation includes new ways or ways of solving problems, providing services or interacting with clients for the purpose of providing special services to customers.  

EVALUASI APLIKASI ARAHKAN (Ayo Realisasikan Administrasi Harmonis Perikanan) DI UPT PELAYANAN USAHA PERIKANAN KECAMATAN KUNDUR

Muhayat, Asrul, Winarti, Novi, Putra, Ardi
Abstract: The Karimun Regency Government is improving fisheries business services through the Fisheries Service creating an online-based service innovation in the form of the ARAHKAN (Let's Realize Harmonious Fisheries) Application… n in realizing fisheries administration services that are fast, cheap, efficient and transparent. This research discusses matters related to the implementation of fisheries business services using technology and obstacles in application services. The aim of this research is to find out how application-based fisheries business services are at the Fisheries Business Services UPT, Kundur District, Karimun Regency. The method used in this research is a qualitative descriptive method with informants consisting of elements from the Fisheries Service, UPT and the community and using data collection techniques and tools in the form of observation, interviews and documentation. The overall research results of this application have been said to meet expectations based on the following 4 indicators: a) input: human resources, finances, adequate facilities and infrastructure. b). Process: easy procedure, more time and cost efficient. c). Output: service levels increase, such as Kube, fuel recommendations, benefits received by fisheries business actors increase. d). Outcome: fisheries business services are more effective and efficient. However, in terms of the implementation process it cannot be said to have met expectations because there are still obstacles or obstacles such as network problems, the community is not yet technologically independent. Keywords : Services, Policy Evaluation, Electronic Services

EVALUASI PELAKSANAAN KARTU KUSUKA DI UPT PELAYANAN USAHA PERIKANAN KUNDUR

Trifiwidyana, Ica, Nazaki, Nazaki, Anggria Pratama, Ryan
Abstract: The Ministry of Maritime Affairs and Fisheries, in its government mission, carries out the creation of Maritime and Fisheries Business Actor Cards (KUSUKA). This card is an individual identification card issued by the Ministry… nistry of Maritime Affairs and Fisheries of the Republic of Indonesia for maritime and fisheries business actors in Indonesia. This research discusses matters related to the results of the implementation of the KUSUKA card program services at the Kundur District Fisheries Business Services UPT. The aim of this research is to find out the results of the implementation of the KUSUKA card at the Kundur Fisheries Business Services UPT. The approach used in this research is descriptive qualitative using data collection methods in the form of observation, interviews and documentation. The results of this research show that the implementation of the KUSUKA card program for the community at the Kundur District Fisheries Business Services UPT is as expected. The implementation of this program meets expectations based on the following 6 indicators: a). effectiveness: the results achieved have met expectations. b) Efficiency: time and costs are efficient. c). Adequacy: Human resources and facilities/infrastructure are adequate. d). Alignment: program benefits are adequate. e). Responsiveness: service is adequate. f). Accuracy: the program results are useful. However, the effectiveness indicators and efficient indicators still cannot be said to meet expectations, this is because there are problems or obstacles such as the lack of clarity on the time for printing KUSUKA cards which only adjusts the bank's ability to print cards, the functions and benefits of the program have not been fully felt and there is no real change in the lives of the community or fisheries business actors in the Kundur District Fisheries Business Services UPT. Keywords : Public Services, Evaluation, Kusuka Card

ANALISIS TATA KELOLA CAGAR BUDAYA DI KABUPATEN LINGGA

Chahyadi Anugrah, Febry, Winarti , Novi, Riyadi , Sayed Fauzan
Abstract: Cultural Heritage in Lingga Regency is spread in several areas, which requires attention. The Cultural Heritage is managed by the Lingga Regency Cultural Office by involving programs, activities sub-activities and at the… same time coordinating with other related parties to succeed the management of Cultural Heritage in Lingga Regency. The purpose of this study is to analyze the Governance of Cultural Heritage in Lingga Regency using the theory of governance from Widyananda (2008) with four indicators. The method used is qualitative descriptive with 10 informants and uses data collection techniques and tools in the form of observation, interviews, and documentation. The results of the study found that in the management of Cultural Heritage in Lingga Regency that the Cultural Office involved related parties, namely the Cultural Preservation Agency, cultural activists and regional and provincial apparatus organizations to succeed in management, in its management the Lingga Regency Cultural Office encountered problems regarding geographical location, lack of budget and weak human resources owned, knowing this, the Cultural Office carries out policies to overcome these problems by submitting proposals to the National Research and Development Agency for Culture, collaborating with other related agencies and by conducting routine mutual assistance to Cultural Heritage. In the process of Cultural Heritage Governance in Lingga Regency, it can be said that there is less role in technology in the media social sector. Keywords: Lingga Regency, Governance, Cultural Heritage

Optimalisasi Pemberdayaan Desa melalui Program Unggulan dan Kemitraan Persyarikatan KKN MAs 68 Desa Buatan I

Berlian, Raisa
Abstract: The Community Service Program (KKN) MAS 68 at Buatan I Village, conducted from July 31 to September 10, 2025, was initiated in response to several challenges faced by the community, including limited educational and healthcare… thcare facilities, inadequate public amenities, environmental conditions requiring improvement, low socio-cultural activities, and limited local MSME development. The students implemented six main programs: establishing a reading corner; collaborating with the integrated health post (Posyandu) through elderly exercise, nutrition education, and supplementary feeding; renovating and organizing the village maternity post (Polindes); conducting greening and community clean-up activities at schools and the village; organizing the 17th August 2025 Independence Day celebration; and developing MSMEs based on egg-laying ducks into salted eggs and salted egg crackers. Methods employed included participatory observation, socialization, mentoring, hands-on practice, and active participation in socio-cultural activities. Evaluation was conducted through discussions with partners, field notes, and visual documentation. The results showed an improvement in literacy, the establishment of healthy habits among children and the elderly, a greener environment, successful organization of the Independence Day celebration, and increased economic value of local MSMEs. The program also enhanced students’ soft skills and strengthened synergy among students, villagers, and village officials, thus providing a positive impact on the community capacity of Buatan I Village.

Deskripsi Kemampuan Membaca Permulaan Melalui Asesmen Diagnostik Pada Siswa Kelas I SDN 014 Tarakan

Danianti, Djuni, Saputra, Ady, Bua, Mety Toding
Abstract: Diagnostic assessment tests for students entering elementary school were conducted once, focusing solely on letter reading. However, teachers did not assess syllable, word, paragraph, or reading comprehension, leading to… ongoing issues in early reading ability among students. This study aimed to describe the early reading ability of the first-grade students at SDN 014 Tarakan through diagnostic assessment in terms of five key aspects: reading letters, reading syllables, reading words, reading paragraphs, and comprehending information from reading. A qualitative descriptive approach was employed in this study. Data were collected through interviews, observations, and documentation. The findings revealed that in the letter reading aspect, 34 out of 55 students were fluent, while 21 were not. In the syllable reading aspect, 27 students were fluent, and 28 were not. In the word reading aspect, 21 students read fluently, while 34 did not. In the paragraph reading aspect, 15 students read fluently, and 40 struggled. In the comprehension aspect, 16 students could understand the content, whereas 39 had difficulties with comprehension. The study also identified several challenges faced by students with reading difficulties. These included poor memorization of letter shapes, frequent errors such as changing, omitting, or misplacing letters, difficulty with long words, limited vocabulary, and lack of concentration while reading.

Respect for Ancestors in the Bau Lolon Riteln Kolilanang Village, Adonara Subdistrict East Flores Regency

Angela Merici Benga Angin, Nurlela
Abstract: This study examines the Bau Lolon ritual in Kolilanang Village, Adonara Sub-district, East Flores Regency, focusing on its role as a traditional practice of ancestral veneration. The Bau Lolon ritual serves as a sacred medium… edium for the local community to express gratitude, seek blessings, and maintain a spiritual connection with their ancestors. Utilizing a qualitative approach with ethnographic methods, data were gathered through field observations, structured interviews with traditional elders (Tua Adat), and documentation of the ritual steps. The findings reveal that the ritual embodies deep philosophical values, including cosmic balance, kinship solidarity, and cultural identity preservation. Furthermore, the Bau Lolon ritual functions as a social mechanism that strengthens communal bonds among the villagers. Despite modern societal shifts, the people of Kolilanang continuously preserve this ritual, demonstrating a resilient synthesis between ancestral traditions and contemporary community life.