Abstract:The growth of internet users in Indonesia has increased significantly from last year and penetration has reached 79.5% by the beginning of 2024. Reaching 13.66% of the Indonesian population has made payments.e-commerceregularly…
gularly cashless with e-wallet or digital wallet. This reflects that Indonesian society is undergoing transformation by implementing digital wallet programs.cashless society or change of cash payment to non-cash. The use of QRIS is one of the instruments that support the BI program in creating cashless society. The existence of digital transformation is only supported by 6.84% of the Indonesian population who are digitally literate, which means that more than 90% of the people in Indonesia are not digitally literate in facing this digital transformation. The aim of the research is to determine the influence of digital transformation.financial literacy, perceived ease of use, perceived risk, And lifestyle moderated by the rolegender towards the adoption of the use of QRIS ascashless payment on Generation Z in Bandung Raya. The theory from this study uses Technology Acceptance Model 1 because the theory is relevant to the objectives of this research. The model focuses on the main factors affecting technology acceptance, one of which isperceived ease of usewhich is modified within the research framework. The research method used is quantitative with the aimcausal descriptive which is applied by usingTechnology Acceptance Model (TAM). The time for implementing the study iscross sectionaland the research backgroundnon-contrived. The analysis tool usesStructural Equation Model (SEM) basedPartial Least Square (PLS) to test the tentative hypothesis proposed to 30 Generation Z QRIS users in Greater Bandung. During the sampling process, 113 respondents were recruited. The preliminary findings indicate that all independent variables are valid, as all questionnaire items have r-values > 0.361 at a significance level of 0.05. The results of this study show that eachfinancial literacy, perceived ease of use, perceived risk, And lifestyle has a significant positive effect onbehavior intention on Generation Z in Bandung.Gender is known to moderate the influence of each independent variable in this study onbehavior intention on Generation Z in Greater Bandung. Academic suggestions from this study are intended to enable future research to explore the indicators of each independent variable in more depth and expand the sample size. Practical suggestions for service providerse-wallet to focus on reducing risks and increasing personal security and develop strategies to build user trust inlifestyle owned by the user.
Abstract:Transparent and accountable village financial management is one of the important indicators in realizing good village governance. The government has established the Village Financial Accounting Standards (SAKD) as guidelines…
ines for the preparation and presentation of village financial reports. However, in practice, the implementation of SAKD still faces various challenges, particularly those related to the competence of village officials as financial managers. This study aims to analyze the effect of village officials’ competence on the implementation of the Village Financial Accounting Standards (SAKD) in Poka Village. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to all village officials directly involved in village financial management using a saturated sampling technique. The independent variable in this study is the competence of village officials, which includes technical, managerial, and conceptual competencies, while the dependent variable is the implementation of SAKD. Data were analyzed using linear regression analysis with the assistance of statistical software. The results of the study indicate that the competence of village officials has a positive and significant effect on the implementation of SAKD in Poka Village. These findings suggest that improving the competence of village officials can encourage more optimal implementation of SAKD and enhance the quality of village financial management and reporting in a sustainable manner, thereby supporting public transparency and accountability as well as more effective and responsible village financial decision-making by the village government and stakeholders.
Abstract:This study aims to investigate the integration of Artificial Intelligence (AI)-based learning media to enhance reading literacy among elementary school students. Using a descriptive qualitative approach through case study…
y and literature analysis, the research was conducted at SDN No. 100311 Palsabolas, involving teachers and students who utilized adaptive reading applications, text-to-speech tools, and intelligent learning platforms. Data were collected through observation, semi-structured interviews, and document analysis, and validated by triangulation techniques. The findings reveal that AI-assisted media significantly improve students’ reading motivation, comprehension, and fluency. Quantitative comparison between pretest and posttest results showed notable progress, with the average literacy score increasing by 16–27 points across different indicators. Students demonstrated greater engagement and independence, while teachers benefited from automated performance analytics and personalized feedback tools. However, challenges emerged related to device limitations, technical competence, and overreliance on automated features. The study concludes that AI-based learning media serve not only as technological tools but also as pedagogical instruments that personalize instruction, foster digital literacy, and transform reading classrooms into more adaptive, interactive, and student-centered environments.
Abstract:This study aims to determine the difference in the level of financial literacy between women workers in the formal and informal sectors in the community in Tote Village, West Bolangitang District, North Bolaang Mongondow…
Regency. Financial literacy is an individual's ability to manage finances which includes aspects of knowledge, attitudes, and skills in making financial decisions. This study uses a quantitative method with a comparative approach. The population in this study is all women who work in the formal and informal sectors in Tote Village, with sampling using purposive sampling techniques. The research instrument is in the form of a questionnaire that is compiled based on financial literacy indicators, then analyzed using a different test (Independent Sample T-Test). The results of the study show that there is a significant difference in the level of financial literacy between women workers in the formal sector and the informal sector. Women in the formal sector tend to have a higher level of financial literacy compared to women working in the informal sector. These findings indicate the importance of more inclusive financial education and training programs, especially for women in the informal sector, to improve financial management skills and support the welfare of families and communities in a sustainable manner.
Abstract:This study aims to determine “The Relationship Between Workload and Work Stress Among Employees at PT Everbright Rantauparapat Branch.” Workload was measured through indicators of targets to be achieved, working conditions,…
itions, use of working time, work standards, and work stress was measured through indicators of task demands, role demands, organizational leadership, and interpersonal demands. The research population consisted of 36 people with a saturated sampling technique. Primary data were obtained from Likert-scale questionnaires. Based on the results of data analysis conducted, it was found that the research data met the normality assumption, as indicated by a significant value of 0.087, meaning that the data were normally distributed. In addition, the results of the linearity test showed a significance value of deviation from linearity of 0.500, which means that the relationship between workload and work stress is linear. Furthermore, the results of the simple linear regression test showed that there was a relationship between workload and work stress with a result of 0.534, meaning that there is a fairly strong relationship between workload and work stress.
Abstract:This study examines the relationship between the concept of Maqashid Al-Quran and the optimization of budget management in the context of Islamic economics. Using the systematic literature review method, this article collects…
lects and analyzes publications from Scopus indexed journals in the last 10 years to identify conceptual frameworks and indicators of budget efficiency that can be synergized with the principles of Maqashid Al-Quran. The findings of the study show that the implementation of maqashid values—such as the protection of soul, religion, intellect, descent, and property—can be the basis for formulating budgeting policies that are not only efficient but also socially just. In addition, this article develops an innovative analysis model, integrates budget efficiency indicators with the maqashid principle, and offers practical implementation recommendations for researchers and policymakers. The implications of this research are expected to help in the formulation of more holistic and progressive Islamic economic policies. This research has shown that the integration of the principles of Maqashid Al-Quran into budget management has the potential to improve fiscal policy by strengthening aspects of justice, transparency, and efficiency. Using the systematic literature review method, this article not only identifies gaps in the conventional literature, but also offers an innovative framework that can be used as a reference for researchers and practitioners in the development of Islamic economics. The implementation of this framework requires a joint commitment between stakeholders to reform fiscal governance and integrate ethical values at every policy stage. It is hoped that the results of this research will provide inspiration for the development of a long-term strategy that is progressive, based on maqashid in budget management, and will be an important contribution in realizing public governance that is fair, efficient, and oriented towards community welfare.
Abstract:This study aims to develop an instrument to assess the effectiveness of a religious character education program in addressing the moral degradation of students. The research employs a development model (research and design)…
gn) based on primary data collected through a questionnaire consisting of 20 statements aligned with 10 indicators of character education. These indicators include understanding religious values, internalization of values, honesty, responsibility, tolerance, consistency in religious attitudes, social care, discipline in spiritual relationships, and satisfaction with the program. The research instrument uses a rating scale ranging from 1 to 5 and is validated by three education experts from the Faculty of Teacher Training and Education (FKIP). The sample consists of 25 first-semester students from the 2024-2025 academic year, class 1A of the Agribusiness Department, Faculty of Agriculture, Untirta. Data analysis includes content validity testing using Aiken’s V formula and intraclass correlation coefficients (ICC) for reliability testing. Empirical validity testing employs product moment analysis, and reliability testing uses Cronbach's alpha, analyzed using SPSS version 23. The findings reveal that: (1) Based on the content validity test, out of 20 statement items, 16 items demonstrate very high validity, and 4 items show 2 high validity, with an average content validity score of 1.000, interpreted as very high. The reliability test using intraclass correlation coefficients (ICC) yields an average measure of 0.971, indicating excellent instrument reliability. (2) From the empirical test results, out of 20 items, 19 items are valid, and 1 item is invalid, with a Cronbach's alpha value of 0.853 (>0.7), confirming the instrument's reliability. Therefore, the validated questionnaire consisting of 20 items is deemed suitable for measuring the effectiveness of the religious character education program
Abstract:This study aims to measure the level of effectiveness of the campaign equipment (APK) of legislative candidates in the 2024 general election campaign with the object of East Java province. To create a positive image to attract…
ttract voters, visual campaign equipment is used, namely banners, billboards, social media and so on as regulated in the General Election Commission Regulation (PKPU). So that the campaign program of each legislative candidate is very important to evaluate the effectiveness of the campaign equipment. Data collection was carried out by purposive sampling. The researcher conducted a validity test of the questions before distributing the questionnaire. After the data was collected, the data was analyzed quantitatively using the EPIC model analysis with 12 indicators. The questionnaire has been tested for validity and reliability and scaled according to the Likert rule (1-5). Then tabulation was carried out on the respondents' answers to then be averaged and applied through the EPIC diagram. The calculation results showed that two dimensions, namely the Persuasion and Communication dimensions, got a value of 3.22 and 3.14 in the effective criteria and the next two variables, namely Empathy and Impact, got a value of 3.48 and 3.47 in the effective criteria. Of the various indicators, the question with the lowest value was about the legislative candidate's promise with a score of 3.01, considering that political promises are the most vulnerable things to prospective voters and influence the next election.
Abstract:This research highlights the strategic role of Pancasila learning in developing social and political awareness among students of Social Science Education Study Program (P.IPS) at Maulana Malik Ibrahim State Islamic University…
rsity Malang. The background of this research is rooted in the low level of participation and awareness of social and political issues among the younger generation in the midst of globalization. To understand this phenomenon, the research used a descriptive qualitative approach with field research methods through structured interviews and direct observation. Social awareness indicators were measured based on the theory of Yoyo Sudaryo and Agus Ribowo, while political awareness refers to the theory of Almond and Verba. The data were then analyzed using the Miles and Huberman model, which includes data reduction, data presentation, and inference. The results showed that Pancasila learning is able to increase students' social and political awareness through the internalization of values such as empathy, honesty, tolerance, and active participation in community life. In addition, this learning also encourages students' participation in political activities, strengthens their awareness of their rights and responsibilities as citizens, and forms a critical attitude toward various social issues. The implications of the results of this study indicate the importance of strengthening Pancasila learning as a character building tool for students who are active, critical, and empowered to face socio-political challenges in the future.
Abstract:Pengelolaan sumber daya manusia kesehatan (SDMK) khususnya perencanaan kebutuhan SDMK selama ini masih bersifat admisistratif dan belum sesuai dengan kebutuhan nyata di lapangan. Dampak kekurangan pemenuhan kebutuhan SDM…
dapat memberikan efek beban kerja yang tinggi kepada tenaga kerja yang berakibat menurunkan kualitas pelayanan kepada pasien. Sebaliknya dampak kelebihan pemenuhan memberikan ketidakefisienan dalam pengelolaan keuangan. Oleh karena itu, penelitian ini bertujuan menganalisis kebutuhan SDMK Klinik LKC DD Palembang menggunakan Metode Beban Kerja (Workload Indicators Staff Needs, WISN). Penelitian deskriptif obervasional ini dilakukan pada tahun 2020, dengan teknik pengambilan data primer melalui observasi kegiatan pelayanan kesehatan di klinik dan data sekunder dengan melihat surat kontrak kerja semua SDMK klinik dan catatan jumlah kunjungan pasien setiap harinya selama 1 bulan. Data dianalisis dengan Metode WISN untuk menentukan rasio SDMK dan angka kebutuhan SDMK. Hasil analisis rasio SDMK dengan metode WISN di Klinik LKC DD adalah jumlah dokter umum dan perawat poli umum masing-masing kurang 1 (satu) orang dan jumlah bidan berlebih 1 (satu) orang, sedangkan jumlah dokter gigi, perawat poli gigi, dan apoteker/asisten apoteker sudah sesuai. Kekurangan pemenuhan kebutuhan SDM memberikan efek beban kerja yang tinggi kepada tenaga kerja yang berakibat menurunkan kualitas pelayanan kepada pasien sedangkan kelebihan pemenuhan kebutuhan SDM akan menimbulkan ketidakefisienan dalam pengelolaan keuangan.