Abstract:Community Service (Pengabdian Kepada Masyarakat-PKM) is a fundamental implementation of the Tri Dharma of Higher Education. This activity aims to address the need for strong motivation and discipline among Vocational High…
h School (Sekolah Menengah Kejuruan - SMK) students, particularly those majoring in Accounting, as crucial preparation for entering the workforce or continuing their education. This PKM was conducted through an interactive socialization session involving 12th-grade Accounting students at SMKN 3 Karawang, using presentation, discussion, and Question & Answer methods. The results indicate a significant increase in participants' enthusiasm and understanding of accounting principles, career prospects, and professional ethics. Furthermore, the activity successfully fostered a collaborative partnership between the university and the school, while also enhancing the social skills of the implementing student team. In conclusion, this socialization proved to be an effective medium for knowledge and motivation transfer. It is recommended that similar initiatives be developed sustainably and expanded in scope to maximize their positive impact.
Abstract:Social interaction that occurs on social media serves not only as a means of social interaction but also as a primary platform for information dissemination and public opinion formation. However, the ease of access and interactivity…
nteractivity of social media also pose serious challenges regarding the application of digital ethics. Freedom in social media is not limitless freedom. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. The 2020 Digital Civility Index (DCI) report regarding changes in community behavior in social media usage and forms of communication interaction places Indonesia at the lowest rank in the civility index. Incivility in social media conduct by the community results in significant vulnerability and threats of division, unrest, and conflict within society. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. Ethics and morals have an attachment to one another.
Keywords: Digital Ethics, social media, values, socio-cultural
Abstract:This research aims to develop Indonesian learning tools based on the Deep Learning approach to improve critical thinking skills and mastery of language concepts of elementary school students. The research was carried out…
ut at SDN 16 Bangkala, Jeneponto Regency, in the odd semester of the 2025/2026 school year with 25 subjects in grade IV. The development model used is the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. Data collection techniques include observation, interviews, questionnaires, and learning outcome tests. The validation results of three experts showed that the teaching modules developed were classified as very valid with an average feasibility level of 89%. The implementation of learning using Deep Learning syntax (Engage, Explore, Explain, Elaborate, Evaluate) shows an increase in student activity and involvement in the learning process. Based on the results of the data analysis, the average value of critical thinking skills increased from 61.2 to 83.6 with an N-Gain of 0.58 (medium-high category), while the mastery of language concepts increased from 63.4 to 86.8 with an N-Gain of 0.63 (high category). The results of the t-test showed p < 0.05 which means that there was a significant increase after the implementation of Deep Learning-based learning. Thus, it can be concluded that the Indonesian teaching module based on the Deep Learning approach is effective in improving students' critical thinking skills and mastery of language concepts. This approach is able to create learning that is aware, meaningful, and fun, and in line with the principles of the Independent Curriculum which emphasizes differentiated and student-centered learning.
Abstract:This study aims to analyze how governance failure became a trigger for fraud in investment management at PT ASABRI. The research employs a literature study approach. The results indicate that fraud at PT ASABRI was driven…
n by the weak implementation of corporate governance principles, particularly in terms of transparency, accountability, and independence. In addition, violations of the prudential principle and weak internal controls led to investment decisions being made without adequate risk considerations and opened opportunities for collusion between internal and external parties of the company. The findings of this study emphasize that fraud is a direct consequence of governance system failure rather than merely the actions of individuals. Therefore, this study recommends the need for comprehensive governance reform through strengthening risk management, enhancing the transparency of investment reporting, and implementing independent oversight mechanisms to prevent similar cases in the future.
Abstract:Adolescents are a vulnerable group to the risks of sexual violence and HIV transmission due to limited sexual literacy, insufficient access to accurate reproductive health information, and strong socio-cultural taboos surrounding…
rrounding sexuality. Comprehensive interventions are needed to equip adolescents with adequate knowledge, attitudes, and gender-sensitive decision-making skills. This study aimed to analyze the effectiveness of a PLISSIT-based Comprehensive Sexual Education intervention in improving adolescents’ attitudes toward HIV transmission prevention from a gender equality perspective. This quasi-experimental study involved 100 students selected through simple random sampling and divided into experimental and control groups. The experimental group received four PLISSIT-based educational sessions integrating gender equality principles, while the control group received conventional sexual education. Data were collected using pre- and post-test questionnaires and analyzed using the Wilcoxon signed-rank test. The results showed a substantial improvement in adolescents’ attitudes after the intervention. Prior to the intervention, only 18% of students demonstrated good attitudes toward HIV prevention, while 82% were categorized as poor. After the intervention, 90% of students in the experimental group showed good attitudes, and only 10% remained in the poor category, with a statistically significant difference (p = 0.001). These findings indicate that the PLISSIT-based comprehensive sexual education model is effective in shaping positive attitudes by providing a safe space for discussion, relevant information, and gender-responsive guidance. In conclusion, the PLISSIT-based intervention significantly enhances adolescents’ attitudes toward HIV prevention and can serve as a strategic approach in school-based reproductive health education.
Abstract:The principle of legality is a fundamental concept in the Indonesian criminal justice system, ensuring legal certainty and the protection of human rights from arbitrary criminal punishment. However, the rapid development…
of modern crimes often leads to legal gaps or vague norms that require judges to conduct judicial law-finding (rechtsvinding) when resolving criminal cases. This research aims to analyze the position of the principle of legality as a legal limit to judicial authority and examine how far judicial law-finding can be carried out without violating the essential principles of criminal law. This study employs a normative legal research method with a statute approach, conceptual approach, case approach, and historical approach. The results demonstrate that the principle of legality plays a crucial role in restricting judicial interpretation to prevent the creation of new offenses that may harm defendants and to ensure punishment can only be imposed based on pre-existing laws. Nonetheless, judicial law-finding remains necessary to address contemporary crimes that are not yet regulated under statutory law. Therefore, a proportional balance between legal certainty and substantive justice is required so that the principle of legality and judicial law-finding can work synergistically within Indonesia’s criminal justice system.
Abstract:The ambiguity of the elements “dealer” and “user” in Articles 114, 112, and 127 of Law Number 35 of 2009 on Narcotics creates legal uncertainty in the practice of criminal justice. These three provisions often overlap in…
erlap in law enforcement, particularly when investigators and public prosecutors apply more severe charges without comprehensively examining the legal construction of the defendant’s actions, including the social and situational context behind them. This study is a normative legal research that examines the doctrine of judicial legal discovery, principles of criminal law, and the principle of proportionality in sentencing in a more in-depth and structured manner. The results of the study indicate that judges have the authority to interpret the elements of narcotics criminal acts systematically, grammatically, and teleologically to clearly distinguish between “abusive users” and “dealers with the intent to distribute.” Legal discovery is needed to prevent overcriminalization and to ensure the protection of the rights of suspects and defendants throughout the entire criminal justice process. This study concludes that the appropriate method of interpretation is an integration of systematic interpretation, teleological interpretation, and the ratio legis of the Narcotics Law.
Abstract:This study aims to explore and analyze the comparative level of regional budget transparency between Pekanbaru City and Bengkalis Regency based on the availability of budget documents, financial reports, and public information…
mation accessibility through official local government websites. The data used are official documents published by the Regional Financial and Development Supervisory Agency (BPKAD), the Regional Public Information Agency (PPID), the Central Statistics Agency (BPS), and local government websites. The literature review indicates that both regions have implemented transparency principles, but Bengkalis has more comprehensive documents available on the PPID portal, while Pekanbaru demonstrates consistent publication of its Regional Government Accountability Report (LKPD) and annual budget documents. This research provides input for local governments to improve the quality of fiscal information disclosure.
Abstract:This study aims to analyze the validity of the use of language in the Investigation Report (BAP) of the Suspect in the Gowa Police Criminal Investigation Unit through a forensic linguistic study. The focus of the research…
h is directed at four linguistic aspects, namely diction, syntax, coherence, and ambiguity, which have the potential to affect the accuracy, clarity, and consistency of information in BAP documents. This study uses a qualitative approach with a case study design, involving five Suspect BAP documents as primary data analyzed through qualitative content analysis techniques using the interactive model Miles, Huberman, and Saldaña. The results of the study show that the use of diction in some BAPs does not fully reflect the suspect's literal statements, but is a narrative construction of the investigator that has the potential to cause meaning bias. In the syntax aspect, it was found that the sentence structure was long, ineffective, and layered so that it gave rise to the blurring of the subject of action and the flow of information. The aspect of coherence also shows irregularities in the organization of the chronology which results in the flow of events becoming illogical and making it difficult to understand the sequence of events. Meanwhile, referential and semantic ambiguity is found in a number of parts of the BAP, especially related to the use of unclear pronouns that open up the possibility of double interpretation. These findings indicate that the linguistic aspect plays a crucial role in the validity of BAP as a legal document. Linguistic inaccuracy has the potential to affect the interpretation of law enforcement officials and have an impact on the fulfillment of suspects' rights. This study emphasizes the need to improve language competence for investigators and the application of forensic linguistic principles in the preparation of investigation documents.
Abstract:This study explores how incorporating artificial intelligence improves institutional resilience and overcomes the rigidity of conventional, data-based methods to alter financial risk management. To find patterns in AI applications,…
applications, resilience theory, and integration pathways, a qualitative systematic literature review was carried out utilizing theme synthesis in accordance with PRISMA peer-reviewed protocols. Findings show that AI techniques, machine learning for tail-risk detection, deep learning for high-frequency forecasting, and explainable AI for transparent decisions, yield up to 28% reductions in forecasting errors and halve recovery times during crises. The hybrid CNN Transformer architectures and transformer-based NLP models significantly enhance predictive accuracy and forward-looking insights. The study suggests financial institutions adopt integrated AI frameworks, invest in data quality and human–AI collaboration, and implement principle-based governance to balance innovation with fairness and stability. Limitations include reliance on published literature and limited representation of emerging AI models, warranting future longitudinal and context-specific empirical research.