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 aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Abstract:Risk management is an important aspect of an organization's decision-making strategy to manage uncertainty and identify opportunities in a complex business environment. This research aims to investigate the implementation…
n of risk management in the context of strategic decision making, with a focus on the process of risk identification, risk evaluation, mitigation strategies, and their impact on achieving organizational goals. This research uses a qualitative approach with case studies as the main methodology. Data was collected through in-depth interviews with organizational leaders and analysis of documents related to risk management. The analysis steps include risk identification, risk evaluation using impact and probability assessment methods, as well as risk mitigation strategies applied in strategic decision making. The research results show that a comprehensive risk identification process provides a strong basis for designing effective risk management strategies. In-depth risk evaluation allows organizations to prioritize the most significant risks and develop appropriate mitigation actions. Implementation of risk mitigation strategies such as prevention, mitigation, transfer or retention of risk has contributed significantly to reducing the negative impact of risks faced by organizations. This research confirms that risk management is not only a tool to protect organizational value, but also a proactive approach that supports the achievement of long-term strategic goals. By implementing best practices in risk management, organizations can build a solid foundation for sustainable growth and success in a competitive and dynamic marketplace.
Abstract:Rooted in the differences in educational orientation between senior high schools (academic) and vocational high schools (vocational), there is a need for different approaches to guidance and counseling (BK) management. A…
systematic literature review was conducted to analyze the differences in the implementation of BK management in senior high schools and vocational high schools and to formulate a more responsive management model. The results of the study show that even though the same management framework (planning, organizing, acting, controlling) is used, the implementation of BK management at both levels of education is still not fully adaptive to the characteristics of each orientation. The most significant gap lies in the functions of evaluation and accountability. At the high school level, although the evaluation process is often simple and focuses on administrative output, this practice is still considered to be in line with its academic orientation. However, at the vocational school level, the evaluation function is not only technically weak but also irrelevant to the vocational orientation. This condition shows that BK management in Indonesia needs to be strengthened so that it is truly adaptive to the academic needs of high school students and the vocational needs of vocational school students.
Abstract:Advances in information and communication technology have spurred substantial changes in legal transaction procedures in Indonesia, primarily through the utilization of electronic agreements. Agreements that were previously…
sly made in traditional paper formats are now frequently conducted digitally, raising legal concerns regarding their legality, validity, evidence, and legal protection for the involved parties, particularly consumers. Although electronic agreements are normatively recognized in the Civil Code (KUHP) and the Law on Electronic Information and Transactions, practical implementation issues persist, leading to legal uncertainty. This research employs a normative legal methodology utilizing statutory, conceptual, and comparative approaches. Data was obtained through a literature review of primary, secondary, and tertiary legal sources related to electronic agreements and civil legal protection. Qualitative descriptive analysis was conducted to investigate the legal status of electronic agreements and the legal protection available for the parties within the Indonesian legal framework. The discussion results indicate that electronic agreements possess legal validity and binding force equivalent to traditional agreements, provided they meet the criteria for a valid agreement as outlined in Article 1320 of the Civil Code and the provisions of the Information Technology Law. Legal protection in electronic agreements encompasses legal certainty, the recognition of electronic document and signature evidence, and consumer protection against detrimental standard clauses. Nevertheless, challenges remain in establishing party identification, ensuring the integrity of digital contracts, and addressing power imbalances between commercial entities and consumers. This study concludes that while electronic agreements are legally recognized under Indonesian civil law, enhancing legal protection requires strengthened regulations, consistent law enforcement, and improved legal and digital literacy among the public to ensure secure, fair, and equitable electronic transactions.
Abstract:Lingga Village in Karo Regency, North Sumatra, is a cultural village that preserves the traditional architecture of the Karo people, particularly the Siwaluh Jabu traditional house, which reflects the community’s life philosophy,…
philosophy, social order, and spirituality. The surrounding environment of these traditional houses remains poorly organized, with vacant land left unmanaged and declining awareness of cultural preservation, resulting in suboptimal utilization of the area’s aesthetic value, cultural function, and tourism potential. This community service program aims to arrange a cultural garden around the traditional houses while empowering the local community to manage the cultural landscape in a sustainable manner, with a focus on preserving cultural identity, improving environmental quality, and strengthening the local economy through the development of cultural tourism and agrotourism. The implementation method adopts a community-based participatory approach, carried out through several stages: site observation and mapping, focus group discussions, planning and designing the cultural garden, training and knowledge transfer, collective implementation of garden arrangement, as well as evaluation and documentation. The garden design integrates the orientation of the Siwaluh Jabu house, the cosmological meaning of space, ecological landscape principles, and the selection of local vegetation with symbolic, aesthetic, and economic value, organized into aesthetic, educational, and productive zones. The results of the program indicate the establishment of a well-arranged cultural garden rich in Karo cultural symbols, increased community capacity and participation, and the creation of a sustainable cultural landscape management model that functions as a “living laboratory” combining aesthetic, educational, economic, and spiritual roles. This model positions the community as the main actor and holds potential to be replicated in other cultural villages with similar characteristics.
Abstract:The purpose of this study is to determine the broad impact of the use of the Jigsaw cooperative mastery model assisted by PheT on the results of students' attention recognition on the greatness of XI SMA Gajah Mada Medan…
Academic Year 2022/2023. The form of this research is a quasi-experimental research. The population of this study was all students of class XI MIPA at SMA Swasta Gajah Mada Medan Academic Year 2022/2023. The sample in this study was taken using cluster random sampling, namely the experimental class of 30 students implemented to the Jigsaw cooperative mastery model assisted by PhET and the control class of 28 students implemented to the DI version. This observation tool uses an essay test with ten proven questions used in this study. The average pre-test score of the experimental class is 32.89 with a normal deviation of 2.99 and the average post-test score is 84.33 with a normal deviation of 2.72. These figures are based entirely on research findings. The suggested pretest ratings and desired deviations for the manipulation style were 35.44 and 3.82, respectively , and the intended posttest ratings were 71.33 and 5.93. Lcount Ltable was accepted for each instruction with a daily distribution, even as Fcount obtained Ftable for homogeneous elegance. The results of the statistical test (t-party test ) and dk 56 found that the initial abilities of the 2 lessons were the same because tcount < ttable, or -0.84 1.94, is true. Furthermore, exclusive treatment has been applied to 2 lessons and towards the end of the lesson a publication test was given. From the results of the statistical test of the fact (one-celebration t check) it was obtained tcount > ttable, namely 2.41 > 1.94, this indicates that there is a possibility of a Jigsaw type cooperative learning model that has a large influence with the help of PhET on student learning outcomes. resulting in excessive magnificence of Gajah Mada's personal XI questions, faculty of 2022/2023 academic year .
Abstract:Rapidly development technology Internet Which No accompanied with education in its use causes internet addiction and tends to using the internet for useless things even negative. Because That writer do PKM with title " INTRODUCING…
NTRODUCING THE INTERNET TO STUDENTS OF SMK TRISULA DOLOK SANGGUL ". Community service to SMK Trisula Dolok Sanggul (PKM) aims to Educating students in the use of the internet, especially students of Trisula Dolok Sanggul Vocational School . The conclusions that can be drawn from the Community Service activities at Trisula Dolok Sanggul Vocational School are: 1. The students who attended the counseling responded warmly and expressed deep appreciation. in relation to the activity, 2. When delivering the material, participants understand how to sort the information provided. internet bars, maintaining internet security, one of which is from phishing crimes and tips for staying productive in working or studying, 3. Participants can answer the questions given well and respond positively is a sign that the extension material has been delivered, 4. Male and female students participating in PKM receive knowledge knowledge new and get certificate participation that is given by organizer activity.
Abstract:his study aims to determine "The Influence of Providing Rewards and Punishments on Employee Performance at the Investment Service and One-Stop Services in Medan City." with a total sample of 57 people. This study uses primary…
imary data obtained by distributing questionnaires to employees who work at the Medan City Investment and One-Stop Services Office. Data analysis techniques used in this study were validity, reliability, classical assumption tests, multiple linear regression and hypothesis testing operated by SPSS ver 23 software. Partial testing of the effect of Rewards on Employee Performance obtained a t-count value of 3,243 > t- table 2,005 and has a significant value of 0.002 <0.04 it can be concluded that it has a positive and significant effect on employee performance. Based on the partial test results of the effect of Punishment on Employee Performance, the t-count value is 5,921 > t-table 2,005 and has a significant value of 0.000 <0.05. It can be concluded that Punishment has a positive and significant effect on Employee Performance. Based on the results of the F test count 56,161 > F table 3.17 and have a significant value of 0.000 <0.05 it can be concluded that simultaneously or together have a positive and significant effect on Reward and Punishment on Employee Performance at the Investment Service and One-Stop City Integrated Services Medan. The result of the coefficient of determination R2 is 0.663 or 66.3%, which means that employee performance is influenced by reward and punishment while the remaining 33.7% can be explained by other variables that were not examined in this study. So it can be concluded that Reward and Punishment have a positive influence or jointly on Employee Performance.