Abstract:Abstact: A robot is a set of mechanical devices or shaped vehicles that can perform physical tasks, both with human supervision and control, in the form of programs that have been defined in advance. Robot cars designed…
by researchers, use two commands to perform physical tasks. First use the command from Google Voice, which is the command with voice, and the second uses the command using the Android button, so that access to the robot can be done by anyone and anywhere. The work system of the robot car design is designed, when the robot car commands, the command will be juxtaposed or compared, and when the data is compared according to the data being controlled, the system will run according to the data or command earlier. For each module, it uses a voltage of 5V, while for a DC motor, it uses an external voltage of 7.4 VDC. Keyword: Robot car, Arduino controller, Google voice.
Abstrak: Robot merupakan seperangkat alat mekanik atau berbentuk kendaraan yang bisa melakukan tugas fisik, baik dengan pengawasan dan kontrol manusia, berupa program yang telah didefisinikan terlebih dahulu. Mobil robot yang dirancang peneliti, menggunakan dua perintah untuk melakukan tugas fisik. Pertama menggunakan perintah dari google voice, yaitu perintah dengan suara, dan yang kedua menggunakan perintah menggunakan tombol button android, sehingga akses untuk memerinta robot dapat dilakukan oleh siapa saja dan dimana saja. Sistem kerja dari rancangan mobil robot yang dirancang, ketika mobil robot memberi perintah, maka perintah tersebut akan disandingkan atau dibandingkan, dan ketika data yang dibandingkan sesuai dengan data yang dicontroller, maka sistem akan berjalan sesuai dengan data atau perintah tadi. Untuk setiap modul, menggunakan tegangan 5V, sedangkan untuk motor DC, menggunakan tegangan eksternal sebesar 7.4 VDC.
Kata Kunci: Mobil robot, controller arduino, google voice.
Abstract:This study examines the development of fiscal decentralization and its relationship to regional financial independence in Indonesia through a systematic literature review. The objective is to synthesize empirical and conceptual…
ceptual findings published between 2017 and 2026 concerning the determinants, measurement, and consequences of regional financial independence, particularly the role of local own-source revenue (PAD), intergovernmental transfers, and capital expenditure. Using a systematic search of Scopus, Google Scholar, and Garuda databases, 30 relevant articles were screened, selected, and analyzed following defined inclusion and exclusion criteria. The review finds that fiscal decentralization consistently strengthens local revenue mobilization and administrative accountability when accompanied by adequate institutional capacity, transparent governance, and effective management of natural and economic resources. However, the effectiveness of decentralization varies considerably across regions due to disparities in economic potential, human resources, and political commitment. The synthesis further shows that financial independence positively affects the quality of public services and regional economic growth, although the relationship is moderated by expenditure efficiency and governance quality. The novelty of this review lies in its integrative framework linking revenue-side determinants, expenditure behavior, and governance mechanisms within a single analytical narrative, an integration rarely addressed jointly in prior single-country studies. The findings offer practical implications for policymakers designing fiscal transfer formulas and for future researchers seeking to test moderating variables such as digitalization and institutional quality in the fiscal decentralization–financial independence nexus.
Abstract:Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi guru sekolah dasar dalam mengembangkan modul ajar interaktif berbasis Artificial Intelligence (AI) dengan pendekatan deep learning guna mendukung kapasitas…
apasitas pengajaran berkelanjutan di era Society 5.0. Kegiatan dilaksanakan melalui workshop menggunakan model pengembangan 4D (Define–Design–Develop–Disseminate) yang melibatkan 11 guru SDN Selakopi, Bogor Barat sebagai peserta. Tahap define dilakukan melalui analisis kebutuhan dan literasi AI guru; tahap design berupa perancangan modul ajar berbasis TPACK dan pendekatan deep learning; tahap develop melalui validasi, uji coba workshop, serta evaluasi menggunakan angket skala Likert empat poin; dan tahap disseminate diarahkan pada potensi replikasi program. Hasil evaluasi menunjukkan rata-rata skor kepuasan sebesar 3,72 dengan persentase capaian 93% dalam kategori sangat puas. Skor tertinggi terdapat pada aspek kejelasan materi (3,9), sedangkan skor terendah pada aspek keberlanjutan program (3,4). Temuan ini menunjukkan bahwa workshop efektif meningkatkan literasi AI, kepercayaan diri, dan kemampuan desain pembelajaran guru. Kebaruan penelitian ini terletak pada integrasi pendekatan deep learning dalam desain bahan ajar interaktif berbasis AI melalui model 4D yang sistematis dan kontekstual pada level sekolah dasar. Implikasinya, model pemberdayaan ini berpotensi direplikasi untuk memperkuat pengembangan profesional guru secara berkelanjutan.
Abstract:This study aims to construct an integrated constellation model and determine optimal strategies for reinforcing lecturers’ professional commitment at leading private universities in Bogor. Utilizing the POP-SDM (Modeling…
ng and Optimization of Management Resources) framework, the research integrates elements of local wisdom and organizational support within a systemic approach to human resource development. The exploratory qualitative phase involved in-depth interviews and focus group discussions to uncover major determinants influencing professional commitment. From the thematic analysis, four principal variables emerged—teamwork, organizational climate, religiosity, and work motivation—which were validated through expert judgment. Quantitative verification was subsequently performed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique to examine both direct and indirect relationships among constructs. The analysis confirmed that all variables exert positive and significant effects on lecturers’ professional commitment, with work motivation being the most dominant factor. To refine improvement priorities, the SITOREM (Scientific Identification Theory for Conducting Operational Research in Educational Management) method was applied, identifying indicators that should be improved, maintained, or further developed. The findings offer empirical and practical insights, including: (1) a validated POP-SDM–based commitment model combining cultural and organizational dimensions; (2) evidence-based strategies to enhance lecturer professionalism; and (3) an optimization framework to guide sustainable lecturer development in higher education institutions.
Abstract:This research aims to investigate the impact of transfer pricing, thin capitalization, and capital intensity on tax avoidance within the consumer goods industry. The study focuses on how these key financial strategies are…
e employed by companies to reduce their tax liabilities while navigating complex global tax environments. Transfer pricing allows companies to shift profits across jurisdictions by manipulating the prices of intra-company transactions, while thin capitalization—the practice of using excessive debt relative to equity—enables companies to maximize interest deductions and lower taxable income. Capital intensity, defined as the ratio of capital assets to sales, also plays a crucial role, as firms with significant physical assets can benefit from tax deductions through depreciation, further reducing taxable obligations. The sample used in this study was selected using purposive sampling, resulting in 23 companies that have complete financial reports and meet the specified criteria. By analyzing financial data and company reports, this research provides insights into sector-specific tax strategies and discusses the ethical implications, sustainability, and regulatory challenges associated with these practices in the consumer goods sector. The analysis shows that transfer pricing negatively and significantly affects tax avoidance, indicating that more aggressive transfer pricing practices may actually reduce tax avoidance activities. In contrast, thin capitalization and capital intensity do not show a significant impact on tax avoidance.
Abstract:This study explores the role of rubrics in improving speaking skills among Generation Z students under the Merdeka Curriculum in Indonesia. By leveraging qualitative research methods, specifically in-depth interviews with…
h experienced English language teachers, the study delves into the practical applications, benefits, and challenges of rubric implementation. The findings reveal that rubrics significantly enhance student performance by providing clear, structured, and detailed feedback, aligning with Generation Z's preference for interactive and visually engaging learning experiences. Additionally, the study highlights the compatibility of rubrics with the objectives of the Merdeka Curriculum, emphasizing student independence and creativity. These insights underscore the necessity for educators to adopt and refine rubric-based assessments to meet contemporary educational goals and the unique characteristics of modern learners.
Abstract:This study explores the important role of public relations (PR) in shaping and maintaining PT Surya Sembada's corporate reputation. As a cornerstone of organizational success, reputation serves as a critical asset in a competitive…
ompetitive business landscape. The research utilizes a comprehensive approach of qualitative methods to assess the multifaceted dimensions of the PR strategy implemented by PT Surya Sembada. The investigation begins by examining the theoretical underpinnings of corporate reputation and the evolving landscape of PR practice in the contemporary business environment. It then delves into case-specific analysis, evaluating the effectiveness of PT Surya Sembada's PR initiatives in enhancing brand image, fostering stakeholder relationships, and mitigating potential crises. Key findings highlight the strategic alignment between PR efforts and corporate objectives, emphasizing the role of transparent communication in fostering trust among stakeholders. The study also underscores the impact of digital platforms and social media in shaping public perception, requiring proficient management by PR practitioners. In addition, this research highlights the challenges faced by PT Surya Sembada in maintaining a positive reputation amidst dynamic market conditions. It offers actionable insights to refine PR strategies, emphasizing the importance of adaptability and proactive communication to navigate unexpected challenges. This analysis enhances the understanding of the symbiotic relationship between PR and corporate reputation, offering practical recommendations for PT Surya Sembada and other companies to enhance their reputational resilience in the current business environment.
Abstract:Risk based audit (RBA) is an approach that is increasingly being applied in the banking sector to increase the effectiveness of risk management and compliance with regulations. This approach helps banks identify high-risk…
k areas and prioritize audits according to the level of risk. This research uses qualitative methods with a literature research approach. Data sources consist of scientific journal articles, books, reports and documents related to risk-based and banking audits. Research findings show that the RBA has several key roles in improving banking performance. First, RBA improves operational efficiency and effectiveness by focusing audits on high-risk areas. Second, the RBA enables banks to proactively identify and manage risks, thereby strengthening financial and operational stability. Third, the RBA ensures that banks are more compliant with regulations and industry standards, reducing the risk of sanctions and fines. In addition, the implementation of RBA encourages the formation of a strong risk management culture and the use of information technology to support the risk management process. Risk based audit plays a significant role in improving banking performance. By improving operational efficiency, managing risk proactively, ensuring regulatory compliance, establishing a strong risk management culture, and leveraging technology, banks can achieve stability and better performance in the long term. These findings support the importance of implementing RBA as the main strategy in risk management and supervision in the banking sector.
Abstract:This study investigates the formation and sustenance of a Green Organizational Culture within Islamic schools, focusing on the pivotal role of teachers' akhlak (ethical character) and their exemplary behavior (qudwah hasanah)…
anah) as the primary drivers. A Green Organizational Culture is defined as a shared set of values, beliefs, and practices that prioritize environmental stewardship, sustainability, and ecological responsibility as integral to the school's identity and daily operations. Employing an ethnographic case study approach, this research was conducted at two Islamic secondary schools recognized for their proactive environmental programs. Data were gathered through prolonged observation, in-depth interviews with teachers and students, and analysis of school artifacts. Findings reveal that teacher akhlak—manifested as personal environmental mindfulness, consistency between words and actions, and moral motivation rooted in Islamic teachings—is the cornerstone for authentic cultural change. Teachers who embody green values act as transformative agents, legitimizing environmental norms, inspiring student imitation, and embedding sustainability into the hidden curriculum. The study concludes that institutional green policies are insufficient without the cultivation of akhlak-based environmental ethics among educators. It proposes a model of "Akhlak-Based Eco-Pedagogy" for teacher development.
Abstract:Pengendalian mutu merupakan salah satu aspek penting dalam proses produksi untuk memastikan produk yang dihasilkan sesuai dengan standar kualitas yang telah ditetapkan. Tingginya tingkat kecacatan produk dapat menyebabkan…
n kerugian bagi perusahaan, baik dari segi biaya produksi, waktu, maupun kepuasan pelanggan. Penelitian ini bertujuan untuk melakukan analisis terhadap pengendalian kualitas produk Eq Spacing yang selama ini mengalami tingkat cacat (defect) yang cukup tinggi. Tingginya jumlah defect tersebut dapat memberikan dampak negatif signifikan, baik dari segi finansial maupun kredibilitas perusahaan di mata pelanggan dan mitra bisnis. Untuk mengatasi permasalahan tersebut, dalam penelitian ini saya menerapkan metode Six Sigma yang terdiri dari lima tahap, yaitu Define, Measure, Analyze, Improve, dan Control (DMAIC). Metode ini dipilih karena memiliki pendekatan sistematis dalam mengidentifikasi, menganalisis, dan memperbaiki proses produksi sehingga dapat meminimalkan jumlah defect secara efektif. Diharapkan penerapan metode Six Sigma ini tidak hanya mampu menurunkan tingkat cacat produk, tetapi juga meningkatkan efisiensi dan kualitas keseluruhan dalam pengendalian produk Eq Spacing di PT. SSM, sehingga memberikan kontribusi positif bagi keberlangsungan operasional dan daya saing perusahaan..