Abstract:This research aims to examine the impact of professional ethics, professionalism, independence, and experience on the materiality of financial statements for This research aims to examine the impact of professional ethics,…
s, professionalism, independence, and experience on the materiality of financial statements for the public sector. The purpose of this study is to increase public confidence, which is achieved in part through evaluating financial reports by government auditors. In this research, information was collected by sending questionnaires to the accounting companies Djoko, Sidik, and Indra. sampling method using purposeful sampling Multiple regression is the method of data analysis used. data processing software, including Microsoft Excel and SPSS version 25.0. According to the findings of this research, professionalism and experience impact the amount of materialism. Professional ethics and independence have little effect on the objective world.
Abstract:This study was conducted to empirically examine the influence of intellectual capital and profitability on stock prices in banking sector companies in Indonesia. The independent variable of this research is intellectual…
capital which is presented by VAICTM (Value Added Intellectual Coefficient) which was developed by Pulic (1998). Then the dependent variable is stock price, and profitability, which is presented by ROA, as a moderating variable. The sample of this study was selected using the purposive sampling method, and there were 24 (twenty-four) banking companies (listed on the BEI) that met the criteria so that the sample of this study amounted to 120 samples. The study was analyzed using multiple regression analysis. The results of this study found that overall, VACA, VAHU, and STVA had a significant positive effect on stock prices. But only VACA and VAHU variables were able to be moderated by ROA.
Abstract:The purpose of this study is to determine the effect of compensation and work motivation on employee performance at PT Anugerah Riau Mustika. This research was conducted from September 2021 to April 2022 at PT Anugerah Riau…
iau Mustika which is located on Jalan Paus No. 127 Pekanbaru. The target of this study is employees at PT Anugerah Riau Mustika who are still working in 2022. The population in this study was 52, to determine the sample used the slovin technique with a sample of 34. Data obtained from through the distribution of questionnaires. The analysis methods used are validity test, reliability test, analysis of multiple linear regression equations, classical assumption test, t test, F test, and coefficient of determination using the SPSS (Statistics Product Service and Solution) program version 20.0. Based on the hypothesis and analysis of the research results, it can be concluded that compensation has a partial effect on the performance of employees of PT Anugerah Riau Mustika. Work motivation does not have a partial effect on the performance of employees of PT Anugerah Riau Mustika. Compensation and work motivation have a simultaneous effect on the performance of employees at PT Anugerah Riau Mustika. Compensation and work motivation contributed 50.2% to employee performance at PT Anugerah Riau Mustika, while the rest were outside the regression equation or variables that were not studied in this study.
Abstract:Indonesia is one of the countries affected by the COVID-19 pandemic. The elderly are the group most at risk for morbidity and mortality due to COVID-19. West Aceh Regency is one of the areas with confirmed cases of COVID-19.…
-19. This study aims to analyze the behavior of preventing COVID-19 in the elderly group. This type of research is descriptive analytic, with a quantitative approach. The sampling technique used was total sampling. Data collection techniques using a questionnaire instrument. Data analysis in this study used three analyzes, namely univariate, bivariate, and multivariate. The results showed that 69.8% of the elderly with less Perceived Susceptibility but had good COVID-19 prevention. 64.7% of the elderly with good Perceived Severity but have less prevention. 63.6% of respondents have good Perceived Benefits as well as COVID-19 prevention. 69.1% of respondents have less Perceived Barriers but have good COVID-19 prevention and 69.1% have good Cues to action plus good COVID-19 Prevention. The most dominant factors that can be used in COVID-19 prevention are Perceived Severity with an OR value of 2.77 and Perceived Barriers with an OR value of 2.76. The Health Belief Model has a relationship and can cause behavioral changes in preventing the potential for COVID-19 in the elderly.
Abstract:This research uses Pre-Experimental Design without control group with One Group Pretest-Posttest Design. The study was conducted in March 2021 in two districts that were confirmed to be inhabited by COVID-19 positive residents…
idents (Johan Pahlawan District and Meureubo District), West Aceh, Indonesia. Statistical analysis used: Hand-washing is one way to prevent COVID-19 transmission. This is essential because in this global pandemic, every community has the opportunity to catch COVID 19. The research objective was to determine the effectiveness of WASH educational collaboration on farmers as an attempt to COVID-19 prevention. The population in the study is all farmers who live in these mentioned districts. There were 37 farmers in total. The sampling method used total sampling, namely 37 farmers who live in the areas that are confirmed to have positive patients of COVID 19. Data were analyzed using Univariate, Bivariate (Dependent T-test) and Multivariate with using logistic regression. The result shows that there is a significant influence between the collaboration of WASH Education on farmers as an effort to prevent COVID-19 with a statistical test value of P-Value <0.05. Collaboration on WASH education for farmers is very influential in preventing COVID-19. It is hoped that cross-sectoral involvement and roles can be maintained so that COVID 19 prevention behavior through WASH can continue to be applied. Educative collaboration of WASH impacts on the behaviour alteration toward farmers who live in the area confirmed to be infected by COVID 19.
Abstract:Evaluasi kinerja pegawai honorer di instansi publik seringkali bergantung pada penilaian linguistik yang subjektif, sehingga memicu bias penilai dan keterbatasan akuntabilitas. Untuk mengatasi masalah tersebut, penelitian…
n ini mengusulkan model hibrida Fuzzy-Weighted Product. Logika Fuzzy diterapkan untuk mentransformasikan istilah linguistik menjadi Triangular Fuzzy Numbers (TFN) dan skor tegas (crisp), sementara metode Weighted Product digunakan untuk mengagregasikan skor tersebut berdasarkan bobot multi-kriteria. Model ini dievaluasi melalui studi kasus yang melibatkan sepuluh pegawai honorer berdasarkan lima kriteria: disiplin, tanggung jawab, kualitas kerja, kerja sama, dan inisiatif. Hasil eksperimen menunjukkan bahwa model hibrida ini berhasil meminimalkan subjektivitas penilai dan menghasilkan perengkingan yang dapat direproduksi secara matematis. Analisis sensitivitas mengonfirmasi stabilitas hasil peringkat akhir, sehingga model Hibrida Fuzzy Weighted Product yang diusulkan ini sangat sesuai untuk digunakan sebagai kerangka kerja utama dalam sistem pendukung keputusan untuk penilaian kinerja di sektor publik.
Performance evaluation of honorary employees in public institutions often relies on subjective linguistic assessments, leading to evaluator bias and limited accountability. To address this, this paper proposes a Hybrid Fuzzy-Weighted Product (Fuzzy-Weighted Product) model. Fuzzy Logic is adopted to transform linguistic terms into Triangular Fuzzy Numbers (TFN) and crisp scores, while the Weighted Product method aggregates these scores based on multi-criteria weights. The model was evaluated using a case study of ten honorary employees across five criteria: discipline, responsibility, work quality, cooperation, and initiative. The experimental results demonstrate that the hybrid model successfully minimizes evaluator subjectivity and delivers mathematically reproducible rankings. A sensitivity analysis confirms the stability of the final rankings, making the proposed Hybrid Fuzzy–Weighted Product model highly suitable as a core framework for decision-support systems in public sector performance appraisal.
Abstract:Perkembangan teknologi kecerdasan buatan atau Artificial Intelligence (AI) telah memberikan dampak transformasi yang masif di berbagai sektor, termasuk pendidikan. Guru dituntut untuk beradaptasi dengan alat digital guna…
menciptakan suasana belajar interaktif bagi siswa generasi Z dan Alpha. Pengabdian kepada Masyarakat (PkM) ini bertujuan memberikan solusi atas keterbatasan literasi digital guru di SD Brainfor Islamic School melalui pelatihan intensif pemanfaatan Generative AI. Fokus kegiatan meliputi penggunaan AI Teks (ChatGPT, Notion AI) untuk administrasi, serta AI Multimodal (Gemini AI, Canva AI, Suno AI) untuk pembuatan RPP, ilustrasi kelas, dan musik edukatif. Metode pelaksanaan menggunakan pendekatan Participatory Action Learning System (PALS) yang terdiri dari tahap sosialisasi, pelatihan hands-on, dan evaluasi. Hasil kegiatan menunjukkan lonjakan rata-rata pemahaman peserta dari 35% pada tahap pre-test menjadi 88% pada tahap post-test. Seluruh peserta berhasil menghemat 50% waktu penyusunan administrasi dan menghasilkan minimal satu produk media pembelajaran interaktif secara mandiri. Pemanfaatan AI terbukti mereduksi kebosanan belajar siswa dan sangat membantu guru berinovasi.
The development of Artificial Intelligence (AI) technology has brought massive transformation in various sectors, including education. Teachers are required to adapt to digital tools to create interactive learning environments for Generation Z and Alpha students. This Community Service (PkM) aims to provide a solution to the limited digital literacy of teachers at SD Brainfor Islamic School through intensive training on Generative AI. The focus includes the use of Text AI (ChatGPT, Notion AI) for administration, and Multimodal AI (Gemini AI, Canva AI, Suno AI) for creating lesson plans, class illustrations, and educational music. The implementation method uses the Participatory Action Learning System (PALS) approach consisting of socialization, hands-on training, and evaluation stages. The results showed a surge in participants' average understanding from 35% in the pre-test to 88% in the post-test. All participants successfully saved 50% of their administration time and independently produced at least one interactive learning media product. The use of AI is proven to reduce student boredom and greatly helps teachers innovate.
Abstract:Newborns are a crucial transition period from life in the womb to life outside the womb. One important aspect of newborn care is hygienic and proper umbilical cord care, to prevent infections such as neonatal tetanus and…
accelerate the natural process of umbilical cord separation. Mothers' knowledge of umbilical cord care plays a crucial role in the success of such care. This study aims to determine the knowledge of mothers with babies aged 0–7 days regarding umbilical cord care at the Mitra Kerja Clinic of the Santa Elisabeth Health Sciences College in Medan. This study used a quantitative descriptive design with a purposive sampling technique, with 30 respondents. Data were collected through questionnaires and analyzed univariately. The results showed that most mothers had sufficient knowledge (50%), good (36.7%), and poor (13.3%). The majority of respondents were aged 20–35 years (96.7%), <20 years (3.3%), primigravida (56.7%), multigravida (43.3%) and had a high school education (70%), bachelor's degree (16.7%), and diploma (13.3%). Conclusion: Most mothers have sufficient knowledge about umbilical cord care. It is recommended that clinics conduct regular outreach sessions to improve mothers' understanding, and that further research be conducted by adding variables such as occupation and source of information
Abstract:Perkembangan teknologi digital mendorong pelajar untuk aktif menghasilkan berbagai produk digital seperti desain grafis, aplikasi sederhana, dan konten multimedia. Namun, pelajar di LKP Mutiara Informatika masih memiliki…
keterbatasan pemahaman mengenai Hak Kekayaan Intelektual (HAKI), khususnya terkait perlindungan hukum terhadap produk digital yang mereka hasilkan. Kurangnya pengetahuan ini berpotensi menimbulkan pelanggaran hak cipta serta hilangnya nilai ekonomi dari karya digital. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan kesadaran pelajar tentang konsep dasar HAKI, jenis-jenis HAKI, serta prosedur perlindungan produk digital. Metode yang digunakan meliputi penyuluhan, diskusi interaktif, dan studi kasus sederhana. Hasil sementara menunjukkan adanya peningkatan pemahaman peserta, di mana sekitar 80% pelajar mampu menjelaskan pengertian HAKI dan 75% pelajar memahami pentingnya perlindungan produk digital setelah kegiatan PKM dilaksanakan. Kegiatan ini diharapkan dapat mendorong pelajar untuk lebih menghargai dan melindungi karya digital mereka secara hukum.
Abstract:Kemiskinan di Jawa Timur, termasuk di Kabupaten Jember, tetap menjadi tantangan besar yang kompleks dan multidimensional. Persentase penduduk miskin di Kabupaten Jember meningkat sebesar 0,12 persen poin dalam satu tahun,…
, dari 9,39 persen pada Maret 2022 menjadi 9,51 persen pada Maret 2023. Dalam menanggulangi kemiskinan, data yang akurat sangatlah penting untuk merancang dan melaksanakan kebijakan yang efektif. Tujuan utama penelitian ini adalah mengevaluasi peran BPS dalam menyediakan data yang tepat dan relevan tentang kemiskinan di tingkat lokal, menggunakan analisis data kualitatif dengan data sekunder dari publikasi BPS tahun 2023, seperti garis kemiskinan, presentase penduduk miskin, indeks kedalaman, dan keparahan kemiskinan. Analisis menunjukkan kenaikan garis kemiskinan dan penurunan persentase, indeks kedalaman, serta keparahan kemiskinan dari 2010 hingga 2023. Jurnal ini bertujuan memberikan pemahaman lebih mendalam mengenai dinamika kemiskinan di Jember pada tahun 2023, diharapkan memberikan wawasan berharga bagi pemerintah dan pemangku kebijakan setempat untuk meningkatkan efektivitas dalam pemantauan dan penanganan kemiskinan di daerah tersebut.