Abstract:This service focuses on MSMEs in Sei Simpang Dua Village, Kampar Regency, Kampar Kiri Hilir District, Riau Province. The purpose of this service is to meet customer needs and make it easier for MSME (Micro, Small and Medium…
ium Enterprises) players to disseminate information related to products in the village, as well as support government programs, namely smart villages and be able to face the Industrial Revolution 4.0, namely the importance of digital transformation with a vision towards village digitalization. This service method includes observation, training, monitoring and evaluation. So that the results of this service are in the form of utilizing e-commerce applications that have been built for the village of sei simpang dua with 3 menus including the home menu, product menu and basket menu. The home menu contains general information, the product menu displays all products from the village of sei simpang dua and the basket menu displays the number of items and the total shopping price.
Abstract:Cybercrime has become a serious challenge in the digital age, requiring a dynamic legal approach to respond to this threat. This study aims to investigate legal developments in the application of criminal sanctions against…
st cybercrimes. Through a critical analysis of various cases and regulatory developments, this study will explore the effectiveness of criminal sanctions applied in tackling cybercrime.
This research method includes comparative law analysis, case studies, and interviews with criminal law experts. Research findings will include the evolution of the concept of cybercrime, the legal challenges faced in enforcing criminal sanctions, and the impact of the application of criminal law on cybersecurity levels
The results of this study are expected to provide in-depth insight into the progress of criminal law in responding to cybercrime, as well as provide a basis for further improvement and development in the relevant legal framework. The practical implications of this research are expected to help authorities, legal professionals, and academics in understanding the dynamics of criminal law related to cybercrime, so as to formulate policies that are more effective and responsive to evolving cybersecurity threats.
Abstract:The Family Hope Program (PKH) is a government initiative aimed at alleviating poverty through empowering poor communities in various regions. This study aims to analyze the implementation of PKH in Teluk Ambon District,…
focusing on program effectiveness, challenges faced, and the impact on beneficiaries. The research uses a qualitative case study approach, collecting data through interviews, observations, and documentation. The findings reveal that PKH implementation generally runs according to schedule and targets the right beneficiaries, despite some technical difficulties and challenges in data updating and public understanding. Coordination among stakeholders, continuous socialization, and optimal assistance are key factors for the program’s success. Moreover, PKH has significantly improved the welfare of poor families, especially in education and health sectors. However, improvements in monitoring and evaluation mechanisms and program flexibility are needed to better respond to social changes. This study recommends enhancing administrative systems and increasing the capacity of facilitators to ensure that PKH can be more effective and sustainable.
Abstract:Security is a crucial aspect in the digital age, especially in the management and protection of information. As the volume of information processed increases, the need to organize knowledge and provide adequate security…
becomes more pressing. This research emphasizes the importance of cybersecurity in the context of digital libraries, which must comply with certain technological and regulatory standards to protect user data and guarantee privacy when accessing electronic resources. Libraries face various challenges in protecting personal data on their electronic resources. This research addresses topics such as user privacy, data encryption, access management, and compliance with privacy laws. By addressing these issues comprehensively, libraries can ensure the protection of user privacy while optimizing the benefits of digital resources in today's information environment. The October 2023 cyberattack by a hacker group known as Rhysida on the British Library's internet information system emphasizes the importance of cybersecurity and data privacy for digital libraries. This research aims to provide insights and solutions to address these challenges, ensuring digital libraries can operate securely and efficiently.
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: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 effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
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 study aims to analyze the types of errors made by 11th grade students at SMAS Amir Hamzah Medan in solving geometric transformation problems involving translation, reflection, rotation, and dilation. The study employs…
ys a qualitative descriptive approach with a sample of 15 students selected based on high, medium, and low ability categories. Data were collected through essay tests and analyzed using Newman's Error Analysis, which consists of five stages of errors: reading, understanding, transformation, process skills, and writing the final answer. The analysis results indicate that the highest incidence of errors occurred in the understanding stage and process skills stage, each accounting for 36%. Transformation errors accounted for 21.33%, while reading and final answer writing errors were in the very low category, each at 9.33%. These findings indicate that students still face difficulties in understanding basic concepts and technical steps in geometric transformations. Based on these results, it is recommended that teachers implement systematic learning strategies such as Learning Therapy, emphasizing the understanding of prerequisite concepts, writing down known and asked information, and developing the habit of structuring and evaluating solution steps systematically to minimize similar errors in the future.