Abstract:This study aims to analyze the role of local government treasurers in regional financial management, especially in terms of administration and preparation of accountability reports. Based on the importance of accountability…
ity and transparency in public financial management, treasurers play a key role in ensuring that regional budget management runs well. This study uses a qualitative method with a literature study approach . review ), where data were obtained from books, journals, laws and regulations, and regional financial reports. The analysis was conducted by exploring various concepts regarding the types of treasurers, their duties and authorities, and the challenges faced in the process of preparing regional financial accountability reports. The results of the study indicate that there are three types of regional government treasurers, namely expenditure treasurers, revenue treasurers, and goods treasurers, each of which has its own duties and roles in managing regional finances. The treasurer's duties include recording, reporting, and accountability for budget use, with great authority in managing regional funds. However, significant challenges are faced in the administration process , such as the complexity of the accounting system and limited competent human resources. In conclusion, to improve the quality of regional financial reports, improvements are needed in the financial information system, increased treasurer competence, and better coordination between treasurers and related agencies. Thus, regional financial management can be more transparent, accountable , and efficient
Abstract:This study aims to analyze the role of fiscal decentralization in enhancing regional financial independence in Indonesia. Using a qualitative approach and literature review methodology, the research examines the role of…
fiscal decentralization in promoting regional financial autonomy in Indonesia. The analysis compares the effectiveness of fiscal decentralization policies in fostering financial independence across various regions in the country. Fiscal decentralization has demonstrated positive impacts by granting regions greater freedom to determine development priorities and explore funding sources. Regions with strong economic potential and natural resources can increase their locally generated revenue (Pendapatan Asli Daerah or PAD) to support development. However, this policy also creates disparities among regions, where wealthier regions manage their finances independently while poorer regions remain reliant on central government transfers. Moreover, limited managerial capacity in some regions hampers the policy's effectiveness. Fiscal decentralization can strengthen regional financial independence if accompanied by enhanced financial management capacity and fiscal policy adjustments.
Abstract:This research aims to examine the transformation of Islamic education management in the digital era and its implications for the quality of learning, with a focus on the innovation of technology use in teaching and administration.…
istration. This research uses a descriptive qualitative approach, collecting data through interviews, observations, and documentation in several Islamic educational institutions that have implemented digital technology. Research results reveal that the adoption of technology such as Learning Management Systems (LMS), e-learning platforms, and administrative digitization has improved the effectiveness of the learning process and the efficiency of school management. The findings also indicate that this transformation brings significant changes to the organizational culture, creating higher transparency and accountability in the management of educational institutions. The novelty of this research lies in the comprehensive analysis of the challenges and strategies faced by Islamic educational institutions in aligning technological advancements with traditional values, as well as the emphasis on the importance of continuous training for educators to enhance technological competence. Nevertheless, there are still obstacles such as limited infrastructure and a lack of digital literacy among educators. This research concludes that digital transformation in Islamic educational institutions offers great potential in improving the quality of education, provided it is accompanied by the enhancement of educators' capacities and equitable access to technology
Abstract:This research aims to analyze the implementation of the First In First Out (FIFO) system in managing raw material inventory in the kitchen of Hotel R-GINA Pemalang. The research method used is qualitative, focusing on direct…
rect observation, in-depth interviews, and document analysis related to the inventory management process. Although the FIFO system has been widely studied in the context of manufacturing and supply chains in general, this research provides new insights into its application in a hotel kitchen operational environment. The research results show that the implementation of the FIFO system in the kitchen of Hotel R-GINA Pemalang has helped improve the efficiency of raw material usage and reduce the risk of spoilage or expiration. However, several challenges were found in its implementation, such as limited storage space and the need for staff training. The conclusion of this research emphasizes the importance of the FIFO system in raw material inventory management in the hospitality industry. The proposed recommendations include improving storage infrastructure, developing a digital recording system, and ongoing training programs for kitchen staff.
Abstract:Anemia in pregnant women is a serious health problem with negative impacts on the health of the mother and fetus. The aim of this research is to conduct a literature review on strategies for reducing and preventing anemia…
a in pregnant women. This study used the Systematic Literature Review (SLR) method to collect and evaluate 20 relevant articles regarding strategies for reducing and preventing anemia in pregnant women. A literature search was conducted through various databases and articles that met the inclusion and exclusion criteria were selected for analysis. The main finding of this literature review is that several effective strategies have been identified for the reduction and prevention of anemia in pregnant women, including iron and folic acid supplementation, dietary changes, regular check-ups, health education, and community-based awareness campaigns. Factors such as public awareness, supportive health policies, and easy access to health services play an important role in supporting the successful implementation of these strategies. However, there are also obstacles such as limited access and resources, non-compliance, and cultural challenges that can hinder efforts to prevent anemia. The conclusion of this research is that strategies for reducing and preventing anemia in pregnant women require a holistic approach involving various aspects, including strengthening health services, targeted health education, and cross-sector collaboration. By implementing appropriate recommendations, it is hoped that a significant reduction in the prevalence of anemia in pregnant women can be achieved and improve the overall health of mothers and fetuses.
Abstract:The Family Planning program has long been known as an important intervention in efforts to reduce maternal and child mortality rates. This research aims to analyze the effectiveness of the Family Planning Program in reducing…
cing maternal and child mortality rates using the Systematic Literature Review (SLR) method. This research uses the SLR method by collecting and analyzing literature from various academic databases. Inclusion criteria included studies evaluating the impact of Family Planning programs on maternal and child mortality rates, published between 2019 and 2024. The literature selection process was carried out in two stages: initial screening and quality assessment using PRISMA guidelines. A total of 15 studies met the inclusion criteria and were analyzed in this study. The findings show that the Family Planning Program is effective in reducing maternal mortality through increasing access to reproductive health services, health education, and use of contraception. Apart from that, the Family Planning program is also effective in reducing child mortality by improving maternal health and preventing unwanted pregnancies. Challenges identified include limited access to health services in remote areas, cultural barriers, and lack of policy support. Family Planning programs have proven effective in reducing maternal and child mortality rates. To increase its effectiveness, it is necessary to increase accessibility, service quality, and adequate policy support. It is hoped that these recommendations will help in improving the implementation of Family Planning programs and maternal and child health policies in the future.
Abstract:Automatic detection of hate speech and abusive language is crucial for combating online toxicity. This study explores Gaussian Naive Bayes for multi-label classification of hate speech on Indonesian Twitter, including target,…
rget, category, and level. We combined TF-IDF features with contextual BERT embeddings. The model achieved balanced performance for general hate speech and good non-abusive language detection. However, it exhibited limitations with imbalanced data and specific hate speech types. The classifier consistently favored the majority class (non-hateful/non-abusive) across labels, particularly struggling with HS_Gender, HS_Physical, etc. This suggests difficulty detecting less frequent but potentially severe hate speech, likely due to limited training data. Overall accuracy and F1-scores confirm that while Gaussian Naive Bayes is efficient, it lacks robustness for nuanced multi-label classification with imbalanced datasets. This necessitates exploring alternative approaches for effectively detecting specific and less frequent hate speech.
Abstract:Religion is an important element in human life, because humans in their creation were intentionally limited in form, so they depend on the Almighty Unlimited. The West, as one of the great forms of human civilization, has…
s experienced various phases of periodization with various upheavals of thought and action regarding religion. The early western period with philosophy as the main reference made religion something that was put aside, the middle period of the western dark ages became very radical in religion which was dominated by the church, while in the final period religion was again put aside with the growth of philosophical culture. Philosophical culture in western civilization, in the author's analysis of various sources, has actually produced various forms of thought and action in western society towards religion, the most important of which is secularism and the nihilization of the concept of God. Secularism is a form of effort to eliminate religion in the context of western civilization, in line with the development of thought with efforts to nihilize the concept of God and the scientific culture of western society.
Agama menjadi salah satu unsur yang penting dalam kehidupan manusia, sebab manusia dalam penciptaannya memang disengaja dalam bentuk terbatas, sehingga tergantung kepada Dzat yang Maha tidak terbatas. Barat, sebagai salah satu wujud peradabaan besar umat manusia telah mengalami berbagai fase periodesasi dengan berbagai pergolakan pemikiran dan aksi terhadap agama. Periode awal barat dengan filsafat sebagai acuan utama menjadikan agama sebagai hal yang dikesampingkan, periode pertengahan abad kegelapan barat menjadi sangat radikal dalam beragama yang didominasi oleh gereja, sedangkan dalam periode akhir agama kembali dikesampingkan dengan tumbuh berkembangnya budaya filsafat. Budaya filsafat dalam peradaban barat, dalam penelahaan penulis dari berbagai sumber nyata-nyata telah menghasilkan berbagai bentuk pemikiran dan aksi masyarakat barat terhadap agama, yang paling utama adalah sekularisme dan nihilisasi konsep tuhan. Sekularisme yang merupakan bentuk upaya menghilangkan agama dalam konteks kehidupan peradaban barat, seiring sejalan dengan perkembangan pemikiran dengan upaya nihilisasi konsep Tuhan dan budaya keilmuan masyarakat barat.
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:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.