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:Risk management is an important aspect of an organization's decision-making strategy to manage uncertainty and identify opportunities in a complex business environment. This research aims to investigate the implementation…
n of risk management in the context of strategic decision making, with a focus on the process of risk identification, risk evaluation, mitigation strategies, and their impact on achieving organizational goals. This research uses a qualitative approach with case studies as the main methodology. Data was collected through in-depth interviews with organizational leaders and analysis of documents related to risk management. The analysis steps include risk identification, risk evaluation using impact and probability assessment methods, as well as risk mitigation strategies applied in strategic decision making. The research results show that a comprehensive risk identification process provides a strong basis for designing effective risk management strategies. In-depth risk evaluation allows organizations to prioritize the most significant risks and develop appropriate mitigation actions. Implementation of risk mitigation strategies such as prevention, mitigation, transfer or retention of risk has contributed significantly to reducing the negative impact of risks faced by organizations. This research confirms that risk management is not only a tool to protect organizational value, but also a proactive approach that supports the achievement of long-term strategic goals. By implementing best practices in risk management, organizations can build a solid foundation for sustainable growth and success in a competitive and dynamic marketplace.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:This research is designed to examine how students use both denotative and connotative meanings in their everyday utterances within the campus environment. In daily communication, students do not rely solely on literal meanings;…
anings; instead, their language often conveys implied messages shaped by context, cultural background, and patterns of social interaction. To explore this phenomenon, the study applies a qualitative descriptive approach, focusing on naturally occurring conversations among students in various campus settings. Data were collected through careful observation and documentation of students’ spoken interactions, allowing for an in-depth understanding of how meaning is constructed in real-life situations. The results indicate that students actively employ both denotative and connotative meanings in their speech. However, connotative meanings appear more dominant, particularly in informal contexts such as casual conversations with peers. This tendency highlights the role of language as a flexible and dynamic tool for expression. Furthermore, the frequent use of connotative language demonstrates students’ creativity in conveying ideas, emotions, and attitudes. It also reflects how language functions as a marker of social identity, helping students build relationships and express group belonging within the academic community.
Abstract:This study examines the management processes involved in developing green infrastructure for Islamic educational institutions, specifically focusing on the construction of madrasah buildings using green building concepts.…
. It investigates how environmental sustainability principles can be systematically integrated into the planning, design, construction, and operational phases of madrasah development projects. Utilizing a qualitative case study approach combined with document analysis, this research analyzes two madrasah building projects in Indonesia that have implemented green building strategies. Data were collected through in-depth interviews with project managers, architects, contractors, madrasah leaders, and stakeholders, alongside analysis of project documents, designs, and specifications. Findings reveal that successful implementation requires an integrated management approach encompassing green design adaptation to local context, sustainable material sourcing, energy and water efficiency integration, waste management during construction, and life-cycle cost considerations. The study identifies key enablers including leadership commitment, technical expertise, community participation, and Islamic ethical alignment, while highlighting challenges such as budget constraints, regulatory gaps, and technical capacity limitations. This research contributes a framework for madrasah green building project management that balances environmental responsibility with educational functionality and Islamic architectural values.
Abstract:This study explores the model of leadership and decision-making within Eco-Pesantrens (Islamic boarding schools with an ecological focus) in Indonesia. It investigates how Islamic values (e.g., khalifah [stewardship], mizan…
zan [balance], amanah [trust]) are integrated with modern environmental health principles (sustainability, conservation, waste management, ecosystem health) in the strategic and daily decisions of pesantren leaders. Using a qualitative case study approach with in-depth interviews, observation, and document analysis at several pioneering Eco-Pesantrens, this research identifies key leadership paradigms, decision-making processes, and implementation strategies. Findings reveal that successful integration creates a holistic leadership model that aligns spiritual, educational, and environmental objectives. Leaders act as transformative agents, internalizing eco-Islamic theology into institutional policies, curricula, and community practices. The study concludes that the Eco-Pesantren leadership model offers a significant framework for sustainable community development rooted in local religious wisdom. It recommends further development of this paradigm for broader application in Islamic educational institutions and communities facing environmental challenges.
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:The Independent Learning Campus Independent Program (MBKM) is a government initiative to improve the quality of higher education through off-campus learning activities, one of which is the Teaching Assistance program. This…
is study aims to describe the role of the Teaching Assistance program in improving the teaching competence of students of the Elementary School Teacher Education Study Program (PGSD). The study used a descriptive qualitative approach with data collection methods through interviews, observations, and documentation. The results of the study showed that the Teaching Assistance program significantly supported the improvement of four dimensions of student teaching competence, namely pedagogical, professional, personality, and social competence. Students gain direct experience in the world of education, practice teaching skills, prepare learning tools, and build positive communication and interaction with school residents. In addition, students also develop character and personality as prospective professional educators. Thus, the Teaching Assistance program has proven to be an effective strategy in preparing competent PGSD graduates who are ready to face the real world of education work.
Abstract:Advances in information and communication technology have spurred substantial changes in legal transaction procedures in Indonesia, primarily through the utilization of electronic agreements. Agreements that were previously…
sly made in traditional paper formats are now frequently conducted digitally, raising legal concerns regarding their legality, validity, evidence, and legal protection for the involved parties, particularly consumers. Although electronic agreements are normatively recognized in the Civil Code (KUHP) and the Law on Electronic Information and Transactions, practical implementation issues persist, leading to legal uncertainty. This research employs a normative legal methodology utilizing statutory, conceptual, and comparative approaches. Data was obtained through a literature review of primary, secondary, and tertiary legal sources related to electronic agreements and civil legal protection. Qualitative descriptive analysis was conducted to investigate the legal status of electronic agreements and the legal protection available for the parties within the Indonesian legal framework. The discussion results indicate that electronic agreements possess legal validity and binding force equivalent to traditional agreements, provided they meet the criteria for a valid agreement as outlined in Article 1320 of the Civil Code and the provisions of the Information Technology Law. Legal protection in electronic agreements encompasses legal certainty, the recognition of electronic document and signature evidence, and consumer protection against detrimental standard clauses. Nevertheless, challenges remain in establishing party identification, ensuring the integrity of digital contracts, and addressing power imbalances between commercial entities and consumers. This study concludes that while electronic agreements are legally recognized under Indonesian civil law, enhancing legal protection requires strengthened regulations, consistent law enforcement, and improved legal and digital literacy among the public to ensure secure, fair, and equitable electronic transactions.
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.