Abstract:Abstract: The gap between the role of treasurer and financial affairs with competence becomes an obstacle in the accountability process for using village finance. Increasing the capacity of village officials in the village…
ge financial management and administration is the goal of implementing community service programs in the village government of Ciburial, Mandala Mekar, and Mekarsaluyu Kab. Bandung, West Java Province. The treasurer and village finance department will be provided with assistance on village financial administration and management. The implementation of this program uses the mentoring method for the treasurer and the village finance department in each community service partner. This activity will provide a conceptual and technical understanding of the administration and management of village assets. Furthermore, the treasurers and the finance department will be asked to simulate the preparation of the accountability report. To provide better results in implementing this program, we, together with the team, will provide assistance and training related to managing and administering village assets. This activity program will make it easier for asset managers to prepare village accountability reports following applicable regulations.
Keywords: mentoring; village assets; village government
Abstrak: Kesenjangan antara peran sebagai bendahara dan urusan keuangan dengan kompetensi menjadi kendala dalam proses pertanggungjawaban penggunaan keuangan desa. Peningkatan kapasitas perangkat desa dalam bidang pengelolaan dan penatausahaan keuangan desa merupakan tujuan dalam pelaksanaan program pengabdian kepada masyarakat di pemerintah desa Ciburial, Mandala Mekar dan Mekarsaluyu Kab. Bandung Propinsi Jawa Barat. Bendahara dan Bagian keuangan desa yang akan diberikan pendampingan tentang penatausahaan dan pengelolaan keuangan desa. Pelaksanaan program ini dengan menggunakan metode pendampingan bagi bendahara dan bagian keuangan desa di masing masing mitra pengabdian masyarakat. Kegiatan ini akan memberikan pemahaman konsep dan teknis tentang penatausahaan dan pengelolaan aset desa. Selanjutnya para bendahara dan bagian keuangan akan diminta untuk menjalankan simulasi penyusunan laporan pertanggungjawaban. Untuk memberikan hasil yang lebih baik dalam pelaksanaan program ini kami bersama dengan tim akan memberikan pendampingan dan pelatihan berkaitan dengan pengelolaan dan penatausahaan aset desa. Program kegiatan ini akan lebih memudahkan bagi pengelola aset menyusun laporan pertanggungjawaban desa sesuai dengan aturan berlaku.
Kata kunci : aset desa; pemerintah desa; pendampingan.
Abstract:Abstract: Business actors need information regarding the implications of the latest laws and regulations for their business activities. Many companies have carried out corporate action activities during the Covid-19 pandemic.…
emic. This corporate action requires approval from creditors, especially bank financial institutions. Bank leaders need knowledge of regulations and the implications of each regulation on decisions to be taken. This training provides information on new regulations, including the Job Creation Law, Information and Electronic Transaction Law, and the proposed Personal Data Protection (PDP Law. The training is conducted using the webinar method in order to reach bank leaders throughout Indonesia. The results of this webinar have enriched the knowledge of bank leaders regarding the laws and regulations, especially their implications for the banking business.
Keywords: corporate action; business law; banking
Abstrak: Pelaku usaha memerlukan informasi mengenai implikasi peraturan perundang-undangan terbaru terhadap kegiatan usaha yang dijalankannya. Banyak perusahaan telah melakukan kegiatan aksi korporasi selama pandemi Covid-19. Aksi korporasi ini memerlukan persetujuan dari pada kreditor, khususnya lembaga keuangan bank. Para pimpinan bank memerlukan pengetahuan mengenai peraturan dan implikasi setiap peraturan terhadap keputusan yang akan diambil. Pelatihan ini memberikan informasi mengenai peraturan yang baru, di antaranya UU CK, UU ITE, dan rencana UU PDP. Pelatihan dilakukan dengan metode webinar agar dapat menjangkau para pimpinan bank yang berada di seluruh Indonesia. Hasil webinar ini telah memperkaya pengetahuan para pimpinan bank terhadap peraturan perundang-undangan terutama implikasinya terhadap bisnis perbankan.
Kata Kunci: aksi korporasi; hukum bisnis; perbankan.
Abstract:Abstract: Community service carried out in the City of Tasikmalaya has the purpose of providing an understanding to the public related to the implementation of Tasikmalaya Mayor Regulation Number 8 of 2016 concerning Implementation…
lementation of Independent Guidelines, Competitive and Innovative Community Movement Programs in the City of Tasikmalaya and Mayor Regulation No. 3 of 2017 concerning Amendments to Regulations Mayor of Tasikmalaya Number 8 of 2016 concerning Guidelines for the Implementation of Independent, Competitive and Innovative Community Movement Programs in the City of Tasikmalaya. The results of this activity were an increase in the knowledge, understanding and motivation of the community to implement the Gema Madani Program and find appropriate assistance patterns related to community empowerment in the context of implementing the Gema Madani Program.
Keywords: Implementation, community empowerment.
Abstrak : Pengabdian kepada masyarakat yang dilaksanakan di Kota Tasikmalaya memiliki tujuan memberikan pemahaman kepada masyarakat terkait dengan implementasi Peraturan Walikota Tasikmalaya Nomor 8 Tahun 2016 Tentang Pedoman Pelaksanaan Program Gerakan Masyarakat Mandiri, Berdaya Saing dan Inovatif di Kota Tasikmalaya dan Peraturan Walikota Nomor 3 Tahun 2017 tentang Perubahan Atas Peraturan Walikota Tasikmalaya Nomor 8 Tahun 2016 Tentang Pedoman Pelaksanaan Program Gerakan Masyarakat Mandiri, Berdaya Saing dan Inovatif di Kota Tasikmalaya. Hasil dari kegiatan ini adalah adanya peningkatan pengetahuan, pemahaman dan motivasi dari masyarakat untuk melaksanakan Program Gema Madani dan menemukan pola pendampingan yang tepat terkait dengan pemberdayaan masyarakat dalam rangka pelaksanaan Program Gema Madani.
Kata kunci : Implementasi, pemberdayaan masyarakat.
Abstract:Abstract: The implementation of dress code regulations in university environments is generally still carried out conventionally, requiring significant time and effort and potentially leading to subjective assessments. This…
is study develops an automatic student dress code compliance detection system using computer vision based on the YOLOv8 model. The dataset consists of 1,800 annotated images divided into eight clothing categories, split into 78% training (1,404 images), 14% validation (254 images), and 8% testing (143 images). All images underwent preprocessing and data augmentation before training the YOLOv8 model with an input size of 640×640 pixels for 50 epochs. During testing, the YOLOv8 model achieved an overall performance of Precision 0.844, Recall 0.773, F1-Score 0.802, and mAP@0.5 0.841, and was able to detect clothing objects with good accuracy and stable performance under various image conditions. The system was integrated with a Flask-based backend and a web-based frontend to enable real time detection and compliance classification, with a response time of less than 2 seconds, supporting automatic and consistent identification of student dress code compliance as “Compliant” or “Violation.”
Keywords: compliance detection; computer vision; dress code regulations; real time detection; YOLOv8.
Abstrak: Penerapan aturan berpakaian di lingkungan kampus umumnya masih dilakukan secara konvensional sehingga membutuhkan waktu dan tenaga yang relatif besar serta berpotensi menimbulkan subjektivitas penilaian. Penelitian ini bertujuan mengembangkan sistem pendeteksi kepatuhan berpakaian mahasiswa secara otomatis berbasis visi komputer menggunakan model YOLOv8. Dataset yang digunakan terdiri dari 1.800 citra beranotasi yang terbagi ke dalam 8 kategori pakaian, dengan pembagian data sebesar 78% data latih (1.404 citra), 14% data validasi (254 citra) dan 8% data uji (143 citra). Seluruh citra diproses melalui tahapan pre-processing dan data augmentation, kemudian digunakan untuk melatih model YOLOv8 dengan ukuran input 640×640 piksel selama 50 epoch. Pada tahap pengujian, model mencapai performa keseluruhan dengan Precision 0.844, Recall 0.773, F1-Score 0.802, dan mAP@0.5 0.841, serta mampu mendeteksi objek pakaian dengan akurasi baik dan performa stabil pada berbagai kondisi citra. Sistem kemudian diintegrasikan dengan backend berbasis Flask dan frontend web untuk mendukung proses deteksi waktu nyata dan klasifikasi kepatuhan, dengan waktu respons sistem kurang dari 2 detik, sehingga mampu mengidentifikasi status kepatuhan berpakaian mahasiswa ke dalam kategori “Aman” dan “Melanggar Aturan” secara otomatis dan konsisten.
Kata kunci: aturan berpakaian; deteksi waktu nyata; pendeteksi kepatuhan; visi komputer; YOLOv8.
Abstract:Abstract: College libraries are built and designed based on the needs of the academic community to support learning, research, and community service. Management of higher education institutions in Indonesia refers to Organizing…
anizing libraries in Indonesia is regulated in National Library Director Regulation No. 13 of 2017. College libraries currently use information technology to support operations. To assess the alignment of a university's goal of providing a library that complies with information technology regulations and management, library management needs to be audited. At the ISB Atma Luhur library, audits were carried out using the COBIT 4.1 framework. especially in the Acquire and Implement (AI) domain. The AI domain is a domain that assesses whether plans have been successfully acquired and implemented. This research uses interview and questionnaire methods as primary data source data collection media. The respondents involved were the head of the library and the ISB Atma Luhur library staff. The results of data processing show that the AI domain is at 2,754 with a maturity level of 3-Define Process. Of the 7 control objectives under the AI domain, AI4 Anable Operation and Use is the highest control objective with 3.28. Meanwhile, the lowest control objective is AI2 Acquire and maintain application software with 2.50.
Keywords: acquire and implement COBIT 4.1; college library ; information systems audit.
Abstrak: Perpustakaan perguruan tinggi dibangun dan dirancang berdasarkan kebutuhan civitas akademika untuk menunjang pembelajaran, penelitian dan pengabdian kepada masyarakat. Pengelolaan perguruan tinggi di Indonesia mengacu pada Penyelenggaraan perpustakaan di Indonesia diatur dalam Peraturan Kepala Perpustakaan Nasional Nomor 13 Tahun 2017. Perpustakaan perguruan tinggi saat ini sudah memanfaatkan teknologi informasi untuk menunjang operasionalnya. Untuk menilai keselarasan tujuan perguruan tinggi dalam menyediakan perpustakaan yang sesuai dengan regulasi dan pengelolaan teknologi informasi, maka pengelolaan perpustakaan perlu dilakukan audit. Pada perpustakaan ISB Atma Luhur, audit dilakukan dengan menggunakan framework COBIT 4.1. khususnya di domain Acquire and Implement (AI). Domain AI adalah domain yang menilai apakah rencana telah berhasil diperoleh dan diterapkan. Audit sistem informasi perpustakaan ini bertujuan untuk menilai keselarasan rencana dan akuisisi impelentasi sistem untuk meningkatkan layanan perpustakaan. Penelitian ini menggunakan metode wawancara dan angket sebagai media pengumpulan data sumber data primer. Responden yang terlibat adalah kepala perpustakaan dan staf perpustakaan ISB Atma Luhur. Hasil pengolahan data menunjukkan domain AI berada pada angka 2.754 dengan tingkat kematangan 3-Define Process. Dari 7 tujuan pengendalian dalam domain AI, AI4 Anable Operation and Use merupakan tujuan pengendalian tertinggi dengan nilai 3,28. Sedangkan tujuan pengendalian terendah adalah AI2 Memperoleh dan memelihara perangkat lunak aplikasi dengan nilai 2,50.
Kata kunci: acquire and implement COBIT 4.1.; audit sistem informasi; perpustakaan perguruan tinggi.
Abstract:Abstract: "Tax Me" is an application engaged in tax consulting services that is run through a mobile platform. The problems that are often faced by the public, especially taxpayers, are difficulties in choosing reliable…
and trusted tax consultants because many tax consultants embezzle money and slow down the tax reporting process, as well as the lack of knowledge of taxpayers about all tax regulations, a complicated and frequently changing tax system, and also there are still negative public assumptions about taxes such as corruption in taxes that have been paid by taxpayers. The "Tax Me" application was developed using the System Development Life Cycle (SDLC) system development methodology. This application was developed as a forum for tax consulting services in collaboration with the Directorate General of Taxes (DGT) institution which is able to provide transparent and reliable tax consulting services. "Tax Me" is expected to be able to provide education to taxpayers, overcome taxpayers' concerns about the tax calculation and reporting process as well as in choosing a tax consultant who can be trusted. In addition, several features of the "Tax Me" application such as: NPWP, Tax Calculation, Tax Consultation, Report & Check Annual Tax Return, E-Billing & Pay Tax, Tax Reminder and Tax Article.
Keywords: directorate general of taxes (DJP); tax; tax me; taxpayer
Abstrak: “Tax Me†adalah aplikasi yang bergerak pada bidang pelayanan konsultasi pajak yang dijalankan melalui platform mobile. Masalah yang sering dihadapi oleh masyarakat khususnya Wajib Pajak adalah kesulitan dalam memilih konsultan pajak yang dapat diandalkan dan dipercaya karena banyak konsultan pajak yang menggelapkan uang dan memperlambat proses pelaporan pajak, serta kurangnya pengetahuan Wajib Pajak mengenai segala peraturan perpajakan, sistem perpajakan yang rumit dan sering berubah, dan juga masih ada anggapan negatif masyarakat tentang pajak seperti korupsi atas pajak yang telah dibayarkan oleh Wajib Pajak. Aplikasi “Tax Me†dikembangkan dengan menggunakan metodologi pengembangan sistem System Development Life Cycle (SDLC). Aplikasi ini dikembangkan sebagai wadah layanan konsultasi perpajakan yang bekerja sama dengan lembaga Direktorat Jenderal Pajak (DJP) yang mampu memberikan layanan konsultasi perpajakan yang transparan dan terpercaya. “Tax Me†diharapkan mampu memberikan edukasi kepada Wajib Pajak, mengatasi kekhawatiran Wajib Pajak terhadap proses perhitungan dan pelaporan pajak juga dalam memilih konsultan pajak yang dapat di percaya. Disamping itu, beberapa fitur dari aplikasi “Tax Me†seperti: NPWP, Hitung Pajak, Konsultasi Pajak, Lapor & Periksa SPT Tahunan, E-Billing & Bayar Pajak, Pengingat Pajak dan Artikel Pajak.
Kata kunci: direktorat jenderal pajak (DJP); pajak; tax me; wajib pajak
Abstract:Abstract: The rapid growth in the use of online loan applications makes protecting consumer data a crucial issue. Current online loan application data protection regulations need to be updated to ensure consumers' personal…
al data is protected from potential misuse. This study aims to analyze the urgency of updating data protection regulations for users of online loan applications through a normative-juridical approach. The results of the study found that more comprehensive new regulations were needed to keep pace with the rapid development of technology in the financial sector. The findings of this study emphasize the importance of protecting personal data in applications that offer online loan services, especially with the increasing number of cases of breaches of personal data. The results of the study conclude that updating personal data protection regulations is very important to ensure the security and safety of consumer data in applications that offer online loan services.
Keywords: application; online loans; personal data protection; regulation; privacy;
Abstrak: Pesatnya pertumbuhan penggunaan aplikasi pinjaman online membuat perlindungan data konsumen menjadi isu krusial. Regulasi perlindungan data pengajuan pinjaman online saat ini perlu diperbarui untuk memastikan data pribadi konsumen terlindungi dari potensi penyalahgunaan. Penelitian ini bertujuan untuk menganalisis urgensi pembaharuan regulasi perlindungan data bagi pengguna aplikasi pinjaman online melalui pendekatan yuridis-normatif. Hasil penelitian menemukan bahwa diperlukan regulasi baru yang lebih komprehensif untuk mengimbangi pesatnya perkembangan teknologi di sektor keuangan. Temuan penelitian ini menekankan pentingnya perlindungan data pribadi dalam aplikasi yang menawarkan layanan pinjaman online, terlebih dengan semakin banyaknya kasus pelanggaran data pribadi. Hasil penelitian menyimpulkan bahwa pembaharuan regulasi perlindungan data pribadi sangat penting untuk menjamin keamanan dan keselamatan data konsumen di aplikasi yang menawarkan layanan pinjaman online.
Kata kunci: aplikasi; perlindungan data pribadi; pinjaman online; privasi; regulasi
Abstract:The discourse on casino legalization in Indonesia arises as a response to the widespread illegal gambling that remains difficult to eradicate despite being prohibited under the Criminal Code (KUHP), Law No. 7 of 1974, and…
d the Electronic Information and Transactions Law (ITE). The gap between legal norms (das sollen) and social reality (das sein) shows that prohibition alone has not been effective. This research uses a qualitative method with a normative juridical approach based on legislation and a comparative approach, particularly examining Malaysia and Singapore, which have successfully managed casinos through strict regulations. The findings indicate that casino legalization in Indonesia could serve as an alternative fiscal policy, provided that clear regulations are established, ensuring economic benefits such as increased state revenue and effective control over illegal gambling, without undermining national morals and values.
Abstract:The teaching profession plays a strategic role in advancing national education, as mandated by the 1945 Constitution of the Republic of Indonesia. However, teachers frequently face challenges, including threats of physical…
al violence from students’ parents, which undermine their dignity and safety in the educational environment. This study addresses the problem of how legal frameworks provide protection for teachers and whether existing regulations adequately ensure their rights and security. The research aims to analyze the effectiveness of legal protection for teachers under the Criminal Code, Law No. 14 of 2005 on Teachers and Lecturers, Law No. 35 of 2014 on Child Protection, and Ministerial Regulations concerning teacher protection. The study employs a normative juridical method with a statute, conceptual, and case approach, relying on primary, secondary, and tertiary legal materials, analyzed through qualitative interpretation and juridical argumentation. The results indicate that although legal instruments exist, their implementation remains weak due to the absence of technical regulations, limited institutional coordination, and insufficient support systems for teachers at the school level. The study concludes that derivative regulations and integrated mechanisms are essential for ensuring effective protection. It recommends strengthening inter-agency coordination, establishing school-level protection units, and enhancing teachers’ legal literacy.
Abstract:This study aims to analyze the effectiveness of legal protection for consumers in digital transactions in Indonesia. The method used is library research with a normative juridical approach. The results of the study indicate…
ate that Indonesia actually has an adequate legal basis to protect digital consumers, which is primarily sourced from Law Number 8 of 1999 concerning Consumer Protection and Law Number 19 of 2016 concerning Information and Electronic Transactions. These regulations have set out basic principles such as the obligation of business actors to provide honest information, consumer rights to security, and the recognition of electronic evidence. However, its implementation in the field encounters various significant obstacles. Case studies on e-commerce and fintech platforms reveal that consumer losses still often occur, such as products that do not match the description, difficulties with refunds, and the vulnerability of personal data. The key finding of this study is that the main challenge lies not in the legal vacuum, but in three aspects: (1) low digital literacy and consumer law so that they are not optimal in fighting for their rights; (2) alternative dispute resolution mechanisms such as BPSK and ODR (Online Dispute Resolution) which are not yet effective, fast, and easily accessible; and (3) weak supervision and law enforcement against unscrupulous business actors in the digital space. Therefore, it is concluded that digital consumer protection efforts require a holistic approach that relies not only on regulations, but also through massive public education, strengthening dispute resolution institutions, and closer synergy between the government, business actors, and the community.