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THE INFLUENCE OF GENDER DIFFERENCES ON REPORTING AND HANDLING VIOLATIONS OF PROFESSIONAL ETHICS AMONG LAWYERS

Tahara, Aisyah, Nurwandri, Andri, Ni’mah , Siti, Harahap, Walijah Fitriyah
Abstract: This research aims to analyze the influence of gender differences on reporting and handling professional ethics violations among lawyers. Gender differences are believed to influence how individuals interact with the rules… es and norms in the legal profession, including when it comes to reporting ethical violations. This research examines how male and female lawyers respond to ethical violations that occur in their environment as well as the factors that influence their decisions to report or address these violations. The research results show significant differences in the way male and female lawyers handle violations of professional ethics. Factors such as perception of authority, influence of organizational culture, and professional experience also influence their behavior. This research also found that female lawyers tend to be more sensitive to issues of ethical violations and report cases that occur more often than male lawyers. These findings provide new insights regarding gender dynamics in the legal profession and the importance of creating a more inclusive environment in dealing with violations of professional ethics.

CHALLENGES IN RECORDING AND REPORTING ASSETS

Rahayu, Rika, Arsal, Muryani, Nurhayati, Usman
Abstract: MSMEs (Micro, Small and Medium Enterprises) play a very important role in the Indonesian economy, especially in creating jobs and empowering communities. However, MSMEs often face significant challenges in recording and… reporting their financial assets. This study aims to identify the main challenges faced by MSMEs in recording and reporting assets, analyze the factors that cause a lack of accuracy in asset recording, and evaluate the effect of limited managerial knowledge and access to technology on the quality of financial reports. The research method used is a qualitative approach with in-depth interviews with MSME owners/managers and field observations. The results of the study indicate that lack of accounting knowledge, limited human resources, and minimal technological support are the main factors that hinder accurate asset recording. In addition, inaccuracies in financial reports can have a negative impact on the ability of MSMEs to obtain funding from financial institutions or investors. Therefore, efforts are needed to increase capacity through management training and the use of accounting technology to improve the transparency and accuracy of MSME financial reports.

THE PERSPECTIVE OF SECURITY COMMUNICATION IN THE DEMOCRATIC CAMPAIGN FOR THE 2024 GENERAL ELECTION IN INDONESIA

Martasutisna, Raden Ola Triana
Abstract: The 2024 Indonesian General Election presents significant challenges, including disinformation, cyber threats, and social polarization, which pose risks to democratic stability. This study aims to analyze security communication… ication in democratic campaigns, focusing on risk mitigation strategies, the role of social media, and cross-sector collaboration. A literature review method was employed, with qualitative descriptive analysis of relevant materials, including journal articles, official reports, and books. Findings reveal that security communication strategies involving early threat detection, the strategic use of social media for credible messaging, and collaboration among governments, media, and civil society effectively enhance public trust. However, challenges such as low digital literacy and information access disparities persist. The integration of big data technology for public conversation analysis offers significant potential for early threat detection and improved communication strategy effectiveness. In conclusion, effective security communication requires inclusive, collaborative, and technology-based approaches to ensure stability and transparency in democratic processes. Keywords: big data, digital literacy, democratic stability, election 2024, security communication

THE INFLUENCE OF SOCIAL MEDIA ON PUBLIC PARTICIPATION IN ENVIRONMENTAL ISSUES

Elva Rinda
Abstract: Social media has transformed the global communication landscape and has become a vital instrument in increasing awareness and public participation on various environmental issues. This study aims to analyze the role and… impact of social media in encouraging public engagement in environmental movements, both at the local and global levels. Using a qualitative approach with a combination of systematic literature analysis and multiple case studies, this research examines how social media platforms facilitate the dissemination of environmental information, promote collective action, and create spaces for discussions on environmental sustainability. The findings indicate that social media plays a significant role in mobilizing individuals to take concrete actions on environmental issues through three main mechanisms: (1) democratization of environmental information, (2) facilitation of the formation of environmental communities, and (3) acceleration of collective responses to urgent environmental issues. However, the study also identifies critical challenges, including the spread of false information, digital divide, and slacktivism phenomena that may hinder the effectiveness of digital environmental campaigns. Further analysis reveals that the effectiveness of social media use in environmental campaigns heavily depends on content strategies, timing, and the involvement of environmental influencers. The study also finds a positive correlation between the intensity of social media usage for environmental purposes and the level of public awareness and active involvement in environmental preservation. Additionally, the research highlights the significant role of social media as a catalyst for pro-environmental behavior among younger generations. These findings contribute significantly to the development of more effective environmental communication strategies in the digital era, emphasizing the importance of digital literacy in the context of environmental activism. The study recommends combining social media power with concrete actions to achieve optimal impact in addressing environmental challenges.

ANALYSIS OF DIFFERENTIATED LEARNING OF PANCASILA EDUCATION SUBJECTS AT UPT SPF SMP NEGERI 3 MAKASSAR

Muhlis, Muhlis, Hasnawi, Hasnawi Haris, Imam, Imam Suyitno, Najamuddin, Najamuddin
Abstract: In the implementation of the Independent Curriculum, we recognize the existence of a differentiated learning approach. Differentiated learning is a process of different learning treatments, both in terms of content, process,… ess, and product carried out by teachers according to the level of readiness, needs, and learning styles of each student. This study aims to analyze how Pancasila education subject teachers prepare and implement differentiated learning at the UPT SPF SMP Negeri 3 Makassar. The number of informants in this study was 5 people consisting of 3 key informants and 2 additional informants. The data collection technique was by conducting observations, interviews and documentation. This research is a descriptive Qualitative study. The results of this study indicate that the way Pancasila education teachers prepare differentiated learning is: 1.1.) Making questions, compiling or preparing initial assessment instruments; 1.2.) Carrying out and analyzing initial assessments; and 1.3.) Making teaching modules. 2) The process of implementing differentiated learning is carried out by Pancasila education teachers, namely: 2.1.) Mapping or forming groups of students based on the results of the initial assessment; and 2.1.) Carrying out the differentiated learning process in terms of content, process, and product.

ANALYSIS OF DIFFERENCES IN PERCEPTIONS OF PROFESSIONAL ETHICS BETWEEN MALE AND FEMALE LEGAL PRACTITIONERS

Andri Nurwandri, Nur’aini, Nurul Febriyanti, Siti Khodijah MY
Abstract: This study aims to analyze the differences in perceptions of professional ethics between male and female legal practitioners in Indonesia. In the legal profession, professional ethics have a very important role to maintain… in integrity and public trust. However, factors such as gender are thought to influence the way legal practitioners perceive and apply these ethical principles. The research method used is Qualitative by using a literature-based approach. The data collected is analyzed using a quantitative approach to see if there is a significant difference between the perception of professional ethics between men and women. The results showed that there are differences in perspectives on several ethical issues, where women tend to emphasize the values of social justice and diversity, while men focus more on compliance with formal regulations. This research is expected to provide deeper insights into gender dynamics in the legal world and its contribution to the development of a more inclusive and equitable legal professional ethics.

INDONESIAN CULTURE IN COMIC MEDIA AS A LEARNING MODEL FOR BAHASA INDONESIA BAGI PENUTUR ASING (BIPA)

Maulida Mandasari Lubis, Nasution, Jamaluddin, Dapot Hasudungan Bakkara, Hetty Kusniawaty, E Sri Mehulinta Sembiring
Abstract: This study aims to analyze the use of comic media in learning Indonesian for Foreign Speakers (BIPA). One of the main challenges in BIPA learning is the low motivation of participants. This lack of motivation is often caused… used by the monotonous classroom atmosphere. To increase learning motivation, an interesting and innovative approach is needed, especially for teenage and early adult participants. This research uses a descriptive qualitative method with a case study approach. The research subjects were beginner level participants of the Indonesian for Foreign Speakers Program (BIPA) at Prima University Medan, while the research object was the use of comic media in BIPA learning. The results showed that comic media can be used effectively to support BIPA learning objectives. Comics are able to facilitate the learning of listening, speaking, reading, and grammar, while creating a more pleasant classroom atmosphere. In addition to entertaining and attracting participants’ interest, comics also have various other benefits in BIPA learning. It is recommended for practitioners to continue to develop and integrate comic media into BIPA learning materials.

FAKTOR-FAKTOR YANG MEMPENGARUHI KUALITAS LAPORAN KEUANGAN PEMERINTAH DAERAH: KOMPETENSI SDM, STANDAR AKUNTANSI PEMERINTAHAN, DAN SISTEM AKUNTANSI KEUANGAN DAERAH

handa, Sutri Handayani, Isnaini Anniswati Rosyida, Ana Fitriyatul Bilgies
Abstract: This research aims to examine the factors that influence the quality of regional government financial reports: human resources competency, government accounting standards, and regional financial accounting systems (empirical… ical study of the Lamongan Regency Government and Bojonegoro Regency Government). This research was conducted in Lamongan and Bojonegoro involving 40 employees of BPKAD Lamongan and BPPKAD Bojonegoro as respondents. This quantitative research uses multiple linear regression. This technique is processed with SPSS 25 to analyze several hypotheses. The intercorrelation model between the three variables in this research reveals that human resource competency, implementation of government accounting standards and implementation of regional financial accounting systems have a significant correlation with the quality of regional government financial reports.

PENGARUH PENGGUNAAN INFLUENCER MARKETING TERHADAP PERILAKU PEMBELIAN KONSUMEN DALAM ERA DIGITAL

Saifuddin Zuhri, Ahmad Fathur Rozi, Anjar Sulistyowati, Nurul Fauziyah
Abstract: This research aims to analyze the influence of the use of influencer marketing on consumer purchasing behavior in the digital era. Influencer marketing has become a popular marketing strategy, especially on social media,… that can influence consumer purchasing decisions. This research uses a survey method with 200 respondents who actively use social media and are exposed to influencer marketing content. The variables analyzed include influencer credibility, audience engagement, product suitability to the audience, and their influence on consumer purchasing decisions. The research results show that influencer credibility, audience engagement, and product suitability with the audience have a significant positive influence on consumer purchasing behavior. Additionally, transparency and authenticity in the relationship between influencers and brands has also proven important in building audience trust. This research provides practical implications for companies to select the right influencers, increase audience engagement, and maintain authenticity in their marketing campaigns. Overall, influencer marketing has proven effective in influencing consumer purchasing decisions, especially in the context of social media and the digital era.

ISLAMIC BOARDING SCHOOL MANAGEMENT IN IMPROVING TEACHER COMPETENCE AT MODERN BOARDING SCHOOL AL - MUSYADDAD KLATEN

Yunianto, Alfin, M Rikza Chamami
Abstract: Pesantren management is a series of systems, rules, and governance of educational institutions structured within the framework of values in pesantren. Activities or functions in pesantren management include planning, organizing,… anizing, directing, and supervising. Teachers or ustad have a central role in pesantren. Ustad also acts as a mentor and role model for the students. There are four competencies that must be possessed by a teacher, namely pedagogical, social, professional, and personality competencies. In this study focuses on the teacher's personality competence, where ustad is expected to have attitudes and behaviors that can be emulated by the students. Pondok Modern Al-Musyaddad is a modern cottage that emphasizes Arabic and English in its daily conversation, and uses a curriculum using the term KMI (Kulliyatul Mu'alimin Al-Islamiyah) in its learning. This study aims to analyze how management at Pondok Modern Al-Musyaddad and how pesantren management in improving teacher competence at Pondok Modern Al-Musyaddad. The method used is qualitative research with data collection techniques through observation, interviews, and documentation. The results showed that pesantren management at Pondok Modern Al-Musyaddad Klaten has been running well in improving the personality competence of teachers/ustad.