Abstract:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:This study aims to examine the effect of financial attitude and accounting information systems on business sustainability, with financial literacy as a mediating variable, among Micro, Small, and Medium Enterprises (MSMEs)…
s) in Gorontalo City. This research adopts a quantitative approach using a causal survey design. Data were collected through questionnaires distributed to 100 MSME owners in Gorontalo City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that financial attitude has a positive and significant effect on business sustainability. Meanwhile, accounting information systems do not have a significant direct effect on business sustainability. Furthermore, financial literacy is not able to mediate the relationship between financial attitude and business sustainability. However, financial literacy significantly mediates the relationship between accounting information systems and business sustainability. These findings suggest that business sustainability among MSMEs is strongly influenced by internal financial behavior and competencies. Financial literacy plays a crucial role in transforming accounting information into meaningful managerial decisions that support long-term business sustainability. This study contributes to the Resource-Based View (RBV) theory by highlighting financial literacy as a strategic intangible resource for MSMEs.
Abstract:This study aims to examine the behavior of micro-enterprise taxpayers in the implementation of the Self-Assessment System in Gorontalo City. The method used is descriptive qualitative with five informants. The results show…
ow that taxpayers’ behavior in calculating, paying, and reporting taxes is still not optimal due to low tax understanding and limited tax outreach provided by the authorities
Abstract:The training program “Developing a Growth Mindset Among Elementary School Teachers: A Training Guide for Enhancing Deep Learning” was organized by the Department of Education of Mandailing Natal Regency to strengthen teachers’…
teachers’ pedagogical competence and foster a student-centered learning culture. This initiative was motivated by the 2022 PISA results, which revealed that more than 99% of Indonesian students could only solve problems at lower levels (Lower Order Thinking Skills), while less than 1% reached higher levels (Higher Order Thinking Skills). One of the underlying causes is the prevalence of a fixed mindset among teachers—the belief that intelligence is innate and difficult to change. This training aimed to cultivate a growth mindset based on Carol S. Dweck’s (2006) theory, which emphasizes that abilities can be developed through effort and learning strategies. The method employed was a reflective andragogical workshop involving material presentations, microteaching simulations, and collaborative reflections. The results indicated a significant improvement in teachers’ understanding of the growth mindset concept and its implementation in deep learning. Teachers began providing process praise, applying The Power of Yet strategy, and creating emotionally safe and collaborative classroom environments. Furthermore, the establishment of the Growth-Oriented Teacher Community of Mandailing Natal (KGB-Madina) emerged as a sustainable platform for sharing best teaching practices and fostering continuous professional growth.
Abstract:This study proposes a linear regression-based intelligent calibration approach to improve the accuracy of water turbidity sensor readings in an Arduino microcontroller-based embedded system. The primary objective of this…
research is to develop a mathematical model capable of converting analog values from the Analog-to-Digital Converter (ADC) into a numerical representation that reflects the actual water turbidity level in Nephelometric Turbidity Units (NTU). The calibration process was performed using a standard Hanna Turbidity Meter with water samples ranging from 0.56 NTU to 500 NTU. Measurement results demonstrated a strong linear relationship between the ADC value (495–686) and NTU, with an average system accuracy level above 90%. Comparison of sensor measurements with the standard instrument showed an error margin below 5%, confirming the reliability of the linear regression model in compensating for optical sensor nonlinearities.
Abstract:This study aims to identify the petrological and petrographical characteristics of carbonate rocks that act as natural asphalt (Asbuton) reservoir rocks in the Winning area, Buton Regency. The analysis was conducted through…
ugh megascopic observation of rock outcrops and microscopic observation of thin sections using a polarizing microscope. The results show that the carbonate rock units in the study area are dominated by bioclastic limestone (biomicrite) and dolomitic limestone (biogenic dolomite). The bioclastic limestone consists of foraminiferal and shell fragments bound by micrite and sparry calcite cement, whereas the dolomitic limestone displays fine- to medium-crystalline textures with well-developed intercrystalline porosity formed through dolomitization. Partial to advanced dolomitization occurred due to the circulation of magnesium-rich fluids in a restricted marine environment during the post-depositional stage. The mineralogical transformation from calcite to dolomite enhanced both porosity and compactness, making these rocks potential reservoir rocks for natural asphalt accumulation. Overall, the petrological and petrographical characteristics indicate that the carbonate rocks in the Winning area underwent a complex diagenetic evolution and play a significant role in the formation and entrapment system of Buton Rock Asphalt (Asbuton).
Abstract:The height competition in the sector business Micro, Small and Medium Enterprises (MSMEs) fried chicken in Jakarta demands perpetrator business for improve retention strategies customers, one of them through increased purchase…
rchase interest repeat. Research This aim analyze influence quality products, service quality, and systems payment on purchase interest repeat, with satisfaction customer as intervening variables. Research quantitative this use Structural Equation Modeling (SEM) approach based on Partial Least Squares (PLS) with sample of 100-150 respondents MSMEs fried chicken customers in Jakarta. Test results hypothesis show that satisfaction customer own significant and positive influence on purchase interest repeat. Next, quality products and systems payment proven in a way direct influential positive and significant to satisfaction customers. Meanwhile that, variable quality products, service quality, and systems payment no show influence significant direct on purchase interest repeat. Findings this indicates that satisfaction customer play a role important as variables mediation. Strategy to increase purchase interest repeat must focused on efforts reach customer satisfaction. this is can achieved with maintain quality superior products (especially consistency of taste and texture), provides quality good service, as well as ensure system efficient and diverse payments. With thus, satisfaction customer is key main bridging influence quality products, service quality, and systems payment on purchase interest repeat to MSMEs fried chicken customers in Jakarta.
Abstract:This study aims to analyze and identify how the news of "Former Chicken Cage Becomes School" represents the inequality of access to education with the framework of Norman Fairclough's critical discourse analysis. This study…
udy adopts a descriptive qualitative method using Norman Fairclough's critical discourse analysis (AWK) as the main framework. Data is collected through documentation and recording of news texts from relevant online media. Data analysis was carried out sequentially covering Fairclough's three dimensions: microstructural analysis (word choice, sentence structure, rhetorical strategy), mesostructural analysis (the practice of production and distribution of news texts), and macrostructural analysis (social and ideological relationships that underlie discourse). The results of this study reveal the complex representation of inequality in access to education through critical discourse analysis (AWK) on the news "Former Chicken Cage Becomes School" with the Norman Fairclough approach. Microstructurally, word choice and sentence structure build a narrative of struggle and implicit criticism of the system. At the mesostructural level, local MATAMAROS.COM strategic media frame this issue as an urgent social issue, including publication during National Education Day 2025 to maximize impact. Macrostructurally, the news reflects structural inequality due to geographical/economic marginalization, reinforces the ideology of "unsung heroes," and highlights the power imbalance. This descriptive qualitative research concludes that the news is a strong linguistic construct, aiming to mobilize public opinion on inequality in access to education, while reflecting the issue of unequal development and the role of actors in social justice
Abstract:Diabetes Mellitus (DM) is a disease caused by pancreatic failure in performing its function of producing insulin. A lack of insulin will lead to an increase in blood glucose levels, also known as hyperglycemia. Hemoglobin…
n A1c and microalbuminuria are screening examinations used to detect the early onset of diabetic nephropathy. Diabetic nephropathy is defined as a clinical syndrome in diabetes mellitus patients characterized by persistent albuminuria, an irreversible decrease in glomerular filtration rate, and increased arterial blood pressure. The purpose of this study is to determine the relationship between Hemoglobin A1c and microalbuminuria in diabetes mellitus patients at Prodia Sunter. The research method used is quantitative analytic with a cross-sectional approach. The data collected were secondary data from the period of January–July 2024 with a total of 60 samples. Sampling was conducted using purposive sampling and met the inclusion criteria, namely patients over 60 years of age, Hemoglobin A1c value ≥7, diagnosed with diabetes mellitus, no history of thalassemia, and who had undergone Hemoglobin A1c and microalbuminuria examinations. The results of this study show a significant unidirectional positive relationship with a very strong correlation between Hemoglobin A1c levels and microalbuminuria in diabetes mellitus patients, with sig (2-tailed) = 0.000 and correlation coefficient value = 0.892. The relationship between Hemoglobin A1c levels and microalbuminuria is unidirectional positive, meaning that the higher the Hemoglobin A1c levels, the higher the microalbuminuria levels.
Abstract:The accuracy of disease diagnosis coding is an important indicator in the management of medical records and health service claims. This study aims to determine the percentage of accuracy in coding pneumonia diagnoses based…
ed on ICD-10 according to the 2023 National Medical Practice Guidelines (PNPK) at Udayana Hospital II in Denpasar. The research method used was quantitative descriptive with a total sampling approach of 72 medical records of pneumonia patients during the period from October 1, 2024, to December 31, 2024. The research instrument was a checklist for assessing the accuracy of diagnosis codes based on the provisions of ICD-10 and PNPK Pneumonia 2023. The results showed that 51 files (70.8%) were coded accurately, while 21 files (29.2%) were coded inaccurately. The inaccuracy in coding was due to a lack of supporting tests, such as microbiological tests, as well as the excessive workload of the coders. These findings indicate the need for an analysis of coders' workload to measure the effectiveness and efficiency of their tasks, time management, and priorities. This study is expected to serve as evaluation material to improve the quality of service and efficiency of hospital administration.