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Showing 120 articles found for "Reduction"

ANALYSIS OF COST CONTROL SYSTEM IMPLEMENTATION IN IMPROVING MICRO-ENTERPRISE EFFICIENCY (Case Study: Mrs. Delin’s Grocery Business in Tuni Hamlet)

Rita J D Atarwaman, Fioneti T Birahy, Fensya Penina, Muhammad Maulud Samal, Yehezkiel Persunay
Abstract: Micro-enterprises play a strategic role in the Indonesian economy, particularly in rural areas. However, limited resources and a low level of financial management understanding often lead to operational cost inefficiencies.… es. This study aims to analyze the implementation of a cost control system in improving the efficiency of a micro-enterprise, focusing on a grocery business owned by Mrs. Delin in Tuni Hamlet. The study employs a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews and direct observation. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of a simple cost control system through expense recording, budgeting, and expenditure evaluation can improve operational efficiency, as reflected by reduced waste and better cost management. The main challenges in implementing cost control include limited accounting knowledge and informal business management habits. This study is expected to serve as a reference for micro-enterprise owners in improving efficiency through simple and applicable cost control practices.

READING LITERACY STRATEGIES IN INDONESIAN LANGUAGE LEARNING FOR GRADE 10 STUDENTS OF STATE HIGH SCHOOL 13 JENEPONTO REGENCY

suhardi, Suhardi, Rahman Rahim, A, Syahruddin
Abstract: This study aims to describe the implementation of reading literacy strategies in Indonesian learning and identify supporting and inhibiting factors for its application in grade X students of SMA Negeri 13 Jeneponto Regency.… cy. The research uses a qualitative approach with a descriptive type of research. The research subjects consisted of class X Indonesian teachers and class X students who were selected purposively. Data were collected through observation techniques, semi-structured interviews, and documentation, then analyzed using the Miles, Huberman, and Saldana interactive analysis model which included data reduction, data presentation, and conclusion drawn. The validity of the data was tested through triangulation of sources and techniques. The results of the study showed that the reading literacy strategy was implemented through reading activities 15 minutes before learning, the use of diverse and contextual texts, discussions on reading comprehension, and reflective assignments. The implementation of this strategy encourages increased student participation, the ability to understand the content of reading, and a positive attitude towards reading activities. Supporting factors for the implementation of the reading literacy strategy include teacher commitment, support for school literacy programs, and the availability of reading materials, while inhibiting factors include the low interest in reading of some students, limited learning time, and the influence of gadget use that has not been optimally controlled. This study concludes that reading literacy strategies have an important role in supporting Indonesian learning and need to be implemented sustainably with the support of various parties.

BÎ’AH LUGHAWIYYAH AS A HIDDEN CURRICULUM AND ITS INFLUENCE ON STUDENTS’ SPEAKING SKILLS IN PESANTREN AR-RAUDLATUL HASANAH

Yunus, Siregar, Bahtiar, Daely, Siti Arfah, Putri, Zikriya Husna Aulia, Hamid, Faisal
Abstract: Arabic language learning in pesantren is not conducted solely through the formal curriculum but also through habituation processes that are internalized in the students’ daily lives. Bī’ah lughawiyyah functions as a language… language environment that serves as a hidden curriculum at Pesantren Ar-Raudlatul Hasanah, namely an implicit curriculum that shapes language competence in a natural and sustainable manner. This study aims to analyze the role of bī’ah lughawiyyah as a hidden curriculum and its influence on the improvement of students’ speaking ability (mahārat al-kalām). This research employs a qualitative approach with a case study design. The research participants consist of students, Arabic language instructors, and pesantren administrators. Data were collected through participant observation, in-depth interviews, and documentation of language-related activities. The data were analyzed thematically through the stages of data reduction, data display, and conclusion drawing, with data validity strengthened through source and method triangulation. The findings indicate that bī’ah lughawiyyah functions as a hidden curriculum through Arabic language policies, the exemplary practices of instructors, the habituation of communication in daily pesantren life, and non-formal social reinforcement. These practices contribute positively to the enhancement of students’ kalām ability, particularly in terms of speaking confidence, fluency, and spontaneity in oral communication. The findings confirm that bī’ah lughawiyyah as a hidden curriculum plays a strategic role in Arabic language acquisition. Therefore, optimizing the language environment should be positioned as an integral component of Arabic language curriculum development in pesantren.

IMPLEMENTATION OF PERIOPERATIVE PAIN MANAGEMENT FOR MR. A WITH APPENDICITIS AT UPT RSUD LABUANG BAJI MAKASSAR

Risnawati, Tutik Agustini, Nur Wahyuni Munir
Abstract: Appendicitis is an acute inflammatory condition of the appendix that requires prompt surgical intervention and comprehensive perioperative nursing care to prevent complications. This study aims to describe the application… n of perioperative pain management in a patient with appendicitis at UPT RSUD Labuang Baji Makassar. A descriptive case study design is employed using a perioperative nursing care approach covering preoperative, intraoperative, and postoperative phases. The subject is a 44-year-old male patient diagnosed with appendicitis who undergoes appendectomy. Data are collected through interviews, observation, physical examination, and documentation, with pain assessed using the Numeric Rating Scale. Nursing interventions focus on non-pharmacological pain management, including deep breathing relaxation in the preoperative phase and Benson relaxation therapy in the postoperative phase. The results show a decrease in pain intensity and anxiety before surgery, effective control of intraoperative bleeding, and gradual reduction of postoperative pain accompanied by improved tissue integrity and patient knowledge. This case study demonstrates that appropriate non-pharmacological nursing interventions effectively support perioperative pain management and enhance patient recovery in appendicitis cases.

THE ANALYSIS OF DEVELOPER EXPERIENCE IN THE KPR APPLICATION PROCESS THROUGH THE BTN PROPERTY FOR DEVELOPER APPLICATION AT THE BTN MANADO BRANCH

Erlangga Kurnia Pratama Moha, Indrie Debbie Palendeng, Ferdinand J Tumewu, Magdalena Wullur, Merlyn Mourah Karuntu, Shinta Jeanete Camelia Wangke
Abstract: This study analyzes the use of the BTN Properti for Developer application in the Home Ownership Credit (KPR) application process at Bank BTN Manado Branch using the Technology Acceptance Model (TAM) and User Experience (UX)… UX) approaches. The study used a descriptive qualitative method through in-depth interviews with four developer users of the application. Data analysis was conducted using the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawing. The results show that the BTN Properti for Developer application is generally well received by developers because it is considered easy to use, has a clear application flow, and is able to improve the efficiency of time, costs, and energy through a digital process. However, several obstacles were still found, such as limited document upload size, navigation that is not fully intuitive, and delays in status updates outside of operating hours. Support from BTN was considered quite responsive through training and direct communication, although improvements in the communication features in the application are needed. Based on the TAM analysis, application acceptance is influenced by perceptions of usefulness and ease of use, while from a UX perspective the application shows good usability and usefulness quality, but still requires development in the aspects of interactivity and accessibility. This study concludes that the BTN Properti for Developer application plays an important role in supporting the digital transformation of mortgage applications, with a note that continuous development is needed to optimize services and be user-oriented.

PRINCIPAL'S POLICY AND LEADERSHIP IN IMPLEMENTING THE INDEPENDENT LEARNING CURRICULUM IN BANJARBARU PUBLIC ELEMENTARY SCHOOLS

Yeni Rahmawati, Didi Susanto, Muhammad Yuliansyah
Abstract: Yeni Rahmawati 2209050014. Principal Policy and Leadership in Implementing the Independent Learning Curriculum in Banjarbaru State Elementary Schools Dr. Didi Susanto and Dr. Muhammad Yuliansyah. Policy and Leadership The… The principal has the ability to lead all school resources. SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru found several problems that were almost the same in the two schools, namely: Limited resources, including teacher competency, use of IT, funds, budget allocation and facilities. Principal Policy and Leadership has a very big role in dealing with various problems in implementing the independent learning curriculum. This research aims to: 1) Identify the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, 2) Analyze the results of the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum at SDN 1 Sungai Besar and SDN 1 Sungai Ulin Banjarbaru, and 3) Analyze the supporting and inhibiting factors for the Principal's Policy and Leadership in Implementing the Independent Learning Curriculum. This research is a qualitative descriptive research using the main instrument of interviews. The data sources in this research are school principals and teachers at SDN 1 Sungai Besar Banjarbaru and SDN 1 Sungai Ulin Banjarbaru. Data analysis uses the Miles and Huberman concept, namely data reduction, data presentation and drawing conclusions. The results of the research show that: 1) How the Principal's Policy and Leadership in implementing the independent learning curriculum includes: Vision and Mission in Implementing the Independent Learning Curriculum, Policies that support the independent learning curriculum, Leadership periodic collaboration in decision making of the Independent Curriculum 2) Implementation Results by measuring the results of implementation With this policy and leadership, school principals can assess the success and effectiveness of the implementation of the Independent Learning Curriculum and make the necessary adjustments to achieve better results in the future. The principal can evaluate the impact of the implementation of the Independent Learning Curriculum policy and make the necessary adjustments to ensure that all school members get maximum benefits from the implementation of the curriculum. 3) Supporting Factors for the policy and the principal's leadership. The principal's strong and visionary leadership can motivate and direct the entire school community in implementing the independent learning curriculum, Inhibiting Factors Leadership that is less consistent or less committed and budget limitations can hinder the ability to provide facilities.

INDONESIAN TEACHER TEACHING STRATEGY IN LEARNING SPEAKING SKILLS OF MA MUHAMMADIYAH PALLEKO STUDENTS OF TAKALAR REGENCY

Dewi, Andi, Rahman Rahim, A, Muhammad Akhir
Abstract: This study aims to describe the teaching strategy of Indonesian teachers in learning speaking skills of MA Muhammadiyah Palleko students in Takalar Regency. The focus of the research is directed at the types of strategies… s used by teachers, their application in learning activities, and factors that affect the effectiveness of learning speaking skills. The research uses a qualitative approach with a descriptive method. Data is collected through observation, interviews, and documentation, then analyzed through data reduction, data presentation, and conclusion drawn. The results of the study showed that teachers used several learning strategies, namely communicative strategies, group discussions, presentations, questions and answers, and role plays. The strategy is applied to increase students' speaking courage, ability to convey ideas, and their involvement in the learning process. However, the effectiveness of the strategy is still influenced by several obstacles, such as low student confidence, limited learning media, and suboptimal feedback by teachers. This study concludes that the teaching strategy of Indonesian teachers has been able to support the improvement of students' speaking skills, but still requires continuous innovation, especially in media development, strengthening motivation, and providing opportunities for wider speaking practice.

COMPARATIVE ANALYSIS OF THE IMPLEMENTATION OF STUNTING REDUCTION POLICY (CASE STUDY OF KUANTAN SINGINGI AND ROKAN HULU REGENCIES)

Rika Meriza, Harapan Tua RFS
Abstract: Stunting is a chronic nutritional problem threatening Indonesia’s human resource quality. Although the government issued, implementation shows results across regions. This research analyzes and compares stunting reduction… ion policy implementation in Kuantan Singingi and Rokan Hulu Regencies, Riau Province, using George Edward III’s policy implementation theory. This qualitative research with comparative case study approach employs in interviews, observation, and documentation. Results show both regencies face different challenges in communication, resources, disposition, and bureaucratic structure. Kuantan Singingi experienced increased stunting prevalence from 17.8% (2022) to 23% (2023), while Rokan Hulu successfully reduced from 58.9% (2013) to 17.9% (2021). Implementation success differences are caused by variations in cross-sectoral coordination, resource adequacy, implementer commitment, and bureaucratic structure effectiveness.

INTERPERSONAL LANGUAGE IN STUDENT INTERACTION DISCOURSE IN THE CLASS OF SMP NEGERI 5 MANUJU (FUNCTIONAL SYSTEMIC LINGUISTICS STUDY)

irma, Irmawati, Munirah, Siti Suwadah Rimang
Abstract: This study analyzes the interpersonal language actions used by students in class interactions at SMP Negeri 5 Manuju with the Functional Systemic Linguistics (LSF) approach. This approach emphasizes the role of language… as a tool to build social meaning and facilitate interaction in the context of learning. The purpose of the research is to understand how students use language to communicate, coordinate, and negotiate meaning in learning activities. The research method used is qualitative descriptive with data collection through direct observation of classroom interactions, in-depth interviews with teachers and students, and documentation in the form of recordings and field notes. Data analysis is carried out interactively through the stages of collection, reduction, presentation, and extraction of meaning from interpersonal utterances that appear in learning. The results showed that students' interpersonal language actions were realized through three types of mood clauses: interrogative, used to ask questions and ask for clarification; declarative, used to convey an opinion or information; and imperative, used to direct group work with mitigation to maintain social harmony. The function of this language act is not only to convey information, but also to build social relationships, organize group collaboration, and provide subtle approval or support. These findings provide an overview of how language plays a role in shaping communicative and collaborative interactions in the classroom.

ARTIFICIAL INTELLIGENCE IN FINANCIAL RISK MANAGEMENT: A SYSTEMATIC LITERATURE REVIEW ON ENHANCING ORGANIZATIONAL RESILIENCE FOR FUTURE GLOBAL FINANCIAL CRISES

Han, Yonghwa, Nurwulandari, Andini, Hasanudin, Wulandari, Aghnia
Abstract: This study explores how incorporating artificial intelligence improves institutional resilience and overcomes the rigidity of conventional, data-based methods to alter financial risk management.  To find patterns in AI applications,… applications, resilience theory, and integration pathways, a qualitative systematic literature review was carried out utilizing theme synthesis in accordance with PRISMA peer-reviewed protocols. Findings show that AI techniques, machine learning for tail-risk detection, deep learning for high-frequency forecasting, and explainable AI for transparent decisions, yield up to 28% reductions in forecasting errors and halve recovery times during crises. The hybrid CNN Transformer architectures and transformer-based NLP models significantly enhance predictive accuracy and forward-looking insights. The study suggests financial institutions adopt integrated AI frameworks, invest in data quality and human–AI collaboration, and implement principle-based governance to balance innovation with fairness and stability. Limitations include reliance on published literature and limited representation of emerging AI models, warranting future longitudinal and context-specific empirical research.