Abstract:Penelitian ini bertujuan untuk menganalisis kinerja karyawan pada kegiatan operasional distribusi barang di PT Hayati Group Tasikmalaya. Latar belakang penelitian ini didasari oleh adanya fluktuasi tingkat keterlambatan…
pengiriman atau distribusi barang sebesar 12% hingga 20% pada periode Januari-Desember 2025. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, dokumentasi, dan wawancara mendalam kepada informan kunci (pihak manajemen dan operasional). Hasil penelitian menunjukkan bahwa kinerja karyawan dalam hal kepatuhan SOP dan pemahaman tugas pekerjaan yang diberikan sudah baik, namun ketepatan waktu dalam penyelesaian tugas yang diberikan perusahaan masih terkendala oleh 2 faktor yaitu faktor internal seperti keterbatasan armada transfortasi dan kurangnya koordinasi antar divisi belum terintegrasi, serta faktor eksternal seperti kemacetan lalu lintas pada rute distribusi faktor cuaca yang tidak bisa diprediksi. Rekomendasi dari peneliti mencakup proses distribusi agar lebih efisien yaitu dengan meningkatk pengawasan, evaluasi monitoring kinerja secara berkala, dan perbaikan sistem koordinasi distribusi.
Abstract:The Family Support Team is a group of support staff in the sub-district/village/nagari consisting of Midwives, PKK Team Cadres and KB Cadres in providing support to prospective brides/prospective fertile couples, pregnant…
t women, postpartum mothers, and children aged 0-59 months, providing counseling, facilitating referral services, receiving social assistance and surveillance of families at risk of stunting. Stunting is a growth and development disorder characterized by a child's height that is not appropriate for their age. This study aims to analyze the performance of the family support team in an effort to reduce the incidence of stunting and the factors that influence the performance of the family support team. This study uses a qualitative method using a purposive sampling technique with 38 informants, through interviews, focus group discussions, observations and document reviews. The results of the study revealed that the indicators of the quality and quantity of TPK work in West Sumatra Province that were not in accordance with expectations were neatness, success capability, speed, work results, facilities and infrastructure and coordination between agencies where reports were not in accordance with the existing family system data in the BKKBN application caused by the lack of TPK knowledge in using the elsimil application and four indicators of the national sensitive intervention program were not achieved from the predetermined targets and the increase in stunting cases. Factors that influence TPK performance are the support and commitment of the government and the community, the existence of programs that have a direct impact on the community and, socialization that changes community behavior to care about stunting prevention programs, strengthening the competence of TPK cadres, strengthening convergence and multi-stakeholder involvement, integrated monitoring and evaluation and utilization of stunting risk family data in handling stunting cases.
Abstract:Stunting is a growth and development disorder in toddlers that impacts their physical, cognitive, and productivity development. Stunting can be prevented by optimizing family roles and functions. Family resilience isthe…
ability of a family to adapt, overcome problems, and face pressure from within and outside so that it can continue to function harmoniously and achieve the well-being of its membersThe purpose of this study was to determine the implementation of the stunting reduction acceleration program policy with the Population and Family Development Program at the BKKBN Representative Office of West Sumatra Province in accordance with Presidential Regulation Number 72 of 2021 concerning the acceleration of stunting reduction. The research method used a qualitative approach with policy studies. The research informants numbered 28 people with data collection techniques through observation, in-depth interviews, focus group discussions and document reviews. The results of the research on the input component, namely Policy, human resources, facilities and infrastructure and funds for the stunting reduction acceleration program did not comply with the provisions. The process component, namely the suboptimal assistance and intervention by the Stunting Officer Unit, Technical Assistant and the family assistance team in utilizing data on families at risk of stunting and the lack of commitment and synergy between the Central, regional and village governments in implementing the acceleration of stunting reduction convention. The output component, namely the national sensitive intervention program indicators have not met the national target, the outcome component, namely Some of the main indicators of the family development population program have not reached the specified target and stunting cases have increased and are above the national target, the need to strengthen the synergy and commitment of the regional government and increase the knowledge and commitment of the family assistance team in implementing the stunting program. The conclusion is that the implementation of the accelerated stunting reduction program is in accordance with regulations, but is not yet optimal in terms of policy, human resources, facilities and infrastructure, and financing. Coordination and collaboration between the government and the community, optimization of data on families at risk of stunting, and regular monitoring and evaluation are needed.
Abstract:Penelitian ini bertujuan untuk menjelaskan implementasi nilai-nilai evaluasi pendidikan dalam perspektif Islam melalui studi kasus pada praktik evaluasi pembelajaran di MTsN 2 Karanganyar. Latar belakang penelitian ini muncul…
uncul dari adanya kesenjangan antara konsep evaluasi pendidikan Islami yang menekankan prinsip keadilan, kejujuran, pembinaan akhlak, serta pengembangan potensi peserta didik dengan realitas praktik evaluasi yang masih berfokus pada capaian kognitif. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus, melalui observasi proses evaluasi pembelajaran, analisis dokumen sekolah, serta wawancara dengan kepala madrasah, wakil kepala bidang kurikulum, guru mata pelajaran, pembina boarding, dan siswa kelas boarding. Temuan penelitian menunjukkan bahwa praktik evaluasi di MTsN 2 Karanganyar telah mengintegrasikan sebagian prinsip evaluasi Islami, terutama pada aspek kejujuran, ketertiban belajar, dan pembinaan karakter melalui sistem monitoring harian di asrama. Namun, aspek evaluasi holistik yang mencakup spiritualitas, akhlak, dan karakter masih belum terstruktur dan belum memiliki instrumen baku. Penelitian ini menyimpulkan bahwa implementasi evaluasi berbasis nilai Islam di madrasah ini menunjukkan perkembangan positif, tetapi masih memerlukan penguatan pada aspek perencanaan instrumen, penjaminan mutu, dan tindak lanjut evaluasi. Oleh karena itu, integrasi konsep evaluasi Islami berbasis hisbah dan tazkiyah al-nafs dapat menjadi arah pengembangan sistem evaluasi yang lebih komprehensif.
Abstract:Artikel ini mengkaji efektivitas terapi bekam (hijamah) dan ruqyah terhadap regulasi tekanan darah dan detak jantung serta peluang sinerginya dalam praktik klinis. Tujuan penelitian adalah menilai bukti fisiologis–psikologis…
ologis kedua terapi dan merumuskan rekomendasi aplikatif yang selaras dengan tata laksana medis. Metode yang digunakan adalah studi pustaka terstruktur terhadap literatur ilmiah (kedokteran komplementer, kardiovaskular, psiko-fisiologi) dan sumber-sumber primer pengobatan Islam (Al-Qur’an, hadis) dengan pendekatan interpretatif-komparatif. Hasil dan pembahasan menunjukkan bahwa bekam memberikan efek hemodinamik langsung berupa peningkatan perfusi, penurunan resistensi vaskular perifer, penurunan tekanan darah sistolik–diastolik, serta perbaikan variabilitas denyut jantung (HRV). Ruqyah terutama bekerja melalui reduksi stres dan pergeseran otonom ke arah parasimpatis, yang tercermin pada penurunan kecemasan, detak jantung, dan tekanan darah serta peningkatan HRV. Integrasi ruqyah sebelum bekam secara rasional berpotensi memberi efek aditif pada sumbu neuro–kardio–endokrin, sekaligus menurunkan respons stres prosedural. Simpulan: bekam dan ruqyah layak diposisikan sebagai terapi komplementer yang aman dan terjangkau untuk membantu pengendalian hipertensi dan stabilitas denyut, dengan perhatian pada seleksi pasien, kontraindikasi, asepsis, dan monitoring vital. Saran: perlunya standardisasi protokol (titik, durasi, “dosis” cawan; durasi dan materi ruqyah) serta uji acak terkontrol jangka panjang dengan luaran klinis, metrik HRV, dan biomarker stres untuk memperkuat validitas dan panduan praktik.
Abstract:This research aims to determine the effectiveness of Village Fund management in improving the business performance of the Village-Owned Enterprise (BUMDes) in Limehu Village, Tabongo District, Gorontalo Regency. The study…
y was motivated by the stagnant condition of BUMDes Sinar Utara despite the village receiving an annual Village Fund allocation. This research used a qualitative descriptive method with a case study design. Data were collected through in-depth interviews with six informants, document review, and direct observation, then analyzed using the Miles and Huberman interactive model and validated through triangulation. The results show that among the five dimensions of Village Fund management analyzed based on Minister of Finance Regulation (PMK) Number 145 of 2023, the dimensions of administration and fund utilization have run relatively effectively, while the accountability dimension has only been fulfilled procedurally, the reporting dimension has not been consolidated, and the monitoring and evaluation dimension remains reactive. Overall, Village Fund management in Limehu Village has not been optimal in improving the business performance of BUMDes Sinar Utara.
Abstract:The rapid development of digital payments has made financial transactions easier, but it has also increased the risk of fraud and threats to transaction security. This article aims to analyze the influence of internal audit…
dit on fraud prevention and transaction security in digital payment systems through a Systematic Literature Review (SLR) approach. The study was conducted by reviewing various literature discussing the role of internal audit, fraud prevention, and digital transaction security. The results indicate that internal audit plays a crucial role in identifying risks, evaluating the effectiveness of internal controls, and supporting fraud detection and prevention through the use of digital technologies such as continuous auditing, data analytics, and real-time transaction monitoring. Furthermore, integrating internal audit with robust control systems and adequate security technology can improve transparency, accountability, and transaction security in digital payments. Thus, internal audit is a crucial factor in supporting fraud prevention and maintaining the reliability of digital payment systems.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
Abstract:Laboratory testing plays a crucial role in supporting patient diagnosis and monitoring; therefore, accurate and precise results are essential through the implementation of quality control (QC). Potassium level testing is…
one of the key parameters requiring robust quality control because it is closely linked to patients’ clinical conditions. This study aims to analyze the implementation of QC in potassium level testing using the EasyLyte device at the Kasih Ibu Hospital Laboratory in Surakarta. The research method used was quantitative descriptive with an observational approach using secondary data from QC results for the period from September to November 2025. Analysis was performed by calculating the mean, standard deviation (SD), coefficient of variation (CV), and evaluating the Westgard rules. The results showed that the CV values for normal and abnormal controls were within acceptable limits (≤5%), and no violations of any Westgard rules were found. This indicates that the test results have good precision and there are no deviations, either random or systematic. Overall, the analytical system is in control and the instrument performance is stable. Thus, potassium testing using the EasyLyte instrument meets quality requirements and is suitable for use in laboratory services, while still requiring QC monitoring as well as routine maintenance and calibration.