Abstract:The Law Number 40 of 2007 Concerning Limited Liability Companies does not clearly forbid self-dealing transactions by the Board of Directors of Limited Liability Companies. The Board of Directors has a chance to engage in…
n self-dealing activities that are fraught with conflicts of interest if this ban doesn't exist, which could be detrimental to the company. The study is aimed at analyzing the legal safeguards for limited liability companies against the self-dealing activities of board of director members and the board's accountability for such activities that result in losses for limited liability companies. Legal, conceptual, and case-based research methods are combined to create normative legal research. Interviews, literature reviews, and document studies as data collection methods were used. This study concludes that the Law does not specifically forbid limited liability company board of directors self-dealing transactions. The availability of provisions in Book III of the Civil Code as lex generalist, the Limited Liability Companies Law itself as lex specialist, and the principles of Good Corporate Governance all provide legal protection for limited liability businesses from self-dealing transactions. Restrictively, the Law gives the Board of Directors, Board of Commissioners, and Shareholders the right to sue the Board of Directors in district court for any wrongdoing caused by the Board of Directors.
Abstract:This study aims to explore and evaluate the development of studies on shariah-based governance in the takaful industry through a systematic literature review approach. Sharia governance has an important role in ensuring…
that all processes, policies, and operational activities of takaful companies are implemented in accordance with sharia regulations, while supporting the principles of transparency, accountability, fairness, and protection of participants' rights. This study uses the Systematic Literature Review (SLR) method by adopting the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. The databases used are Scopus and Google Scholar with the keywords "Shariah Governance", "Islamic Governance", "Takaful Industry", "Takaful Governance", and "Shariah Governance in Takaful". Through the process of identification, screening, and feasibility assessment, 7 articles that meet the inclusion criteria were obtained for thematic analysis. The results of the study show that the effectiveness of sharia governance in the takaful industry is determined by five main elements: the role and competence of the Sharia Supervisory Board (DPS), the sharia compliance and audit system, the corporate governance mechanism, the transparency of information disclosure based on AAOIFI standards, and the support of the regulatory framework. This research provides theoretical contributions to the development of the concept of sharia governance in the Islamic insurance industry as well as practical recommendations for regulators, takaful operators, and Sharia Supervisory Boards.
Abstract:This study highlights the problem of managing teak wood raw materials in the form of boards at UD Gemilang, Gunungsitoli City. The company often experiences shortages or excess inventory due to a conventional ordering system…
stem that is not based on optimal demand calculations. This inefficiency causes wasteful costs and disrupts the smooth production process. The main objective of this study is to analyze current inventory management and apply the EOQ (Economic Order Quantity) method to determine the optimal order quantity, as well as evaluate its impact on cost efficiency and production operations. The EOQ method is expected to be a systematic and rational solution for managing inventory more efficiently. This study uses a descriptive quantitative approach. Data were collected through direct interviews with business owners and documentation of raw material purchasing and usage reports for 2024. The analysis was conducted using the EOQ formula to calculate the optimal order quantity, ordering costs, storage costs, safety stock, reorder point, and total inventory cost (TIC). The analysis results show that the optimal order quantity for teak wood raw materials is 282 boards, with an ordering frequency of 6 times a year. This number is more efficient than the actual ordering system which is carried out monthly without a fixed calculation. The recommended safety stock is 22 boards, with a Reorder Point (ROP) of 36 boards. The implementation of the EOQ method successfully reduced total inventory costs from Rp6,768,000 to Rp3,496,800.
Abstract:Visual perceptual ability is one of the important aspects of cognitive development in early childhood. This ability is related to children’s capacity to recognize, differentiate, interpret, and understand information received…
eceived through vision. It includes the recognition of shapes, colors, sizes, patterns, and visual relationships, which are essential for children’s learning readiness. This study aims to improve the visual perceptual abilities of children aged 5–6 years at TK Sarantau Sasurambi through smartboard-based learning. The research employed a Classroom Action Research (CAR) method conducted in several cycles, namely planning, action, observation, and reflection. The research subjects were children aged 5–6 years. The research instruments included observation sheets of visual perceptual abilities (visual discrimination, visual memory, matching, sequencing, spatial relations, and eye–hand coordination), observation sheets on the use of the smartboard, and field notes. The results showed an improvement in visual perceptual abilities from the pre-cycle to Cycle I and Cycle II. Children’s mastery in the pre-cycle reached only 45%, increased to 65% in Cycle I, and reached 88% in Cycle II. The use of smartboards proved effective as it offers interactive and engaging visual learning experiences and facilitates children’s direct manipulation of objects. Therefore, smartboard-based learning is highly effective in improving the visual perceptual abilities of children aged 5–6 years.
Abstract:ABSTRACT The objective of community partnership program cluster 2 (CPP-C2) is to provide micro and small-scale layer chicken farmers in Tomohon city with business management procedures based on “biosecurity”. Problems faced…
blems faced by partners, both farm owners and farm workers: 1) lack of knowledge and understanding of the concept and application of biosecurity 2) lack of sanitation application, which increases the risk of diseases emerging and spreading 3) not yet aware that the use of open house system, unfenced farms and no procedures for entering the farm area, are not in accordance with the principles of biosecurity system. The activity was carried out in stages: survey, socialization on the concept and implementation of the 3-zone biosecurity system, provision of disinfectants and examples of regulation for laying hen farming as well as evaluation. The evaluation results show that during the extension activity, out of 8 participants only 2 were actively asking questions, and it turned out they were the farm owners, while the farm workers were passive. It was found after the outreach activity, that the farm owners or farm workers who were partners had not been implemented the 3-zone biosecurity system, therefore outreach activities regarding biosecurity on poultry farm still need to be provided again to them, so that the concept and application of biosecurity will be truly understood and they would be willing to do so. However, at least 2 farms have prepared signboards with rules for entering the farm area. The occurrence of outbreaks and pandemics should be a lesson-learned that biosecurity measures are highly relevant to the saying “it is better to prevent than cure”. If, chicken remain healthy, they produce high-quality and safe products, and so, farmers can minimize health costs and maximize profits, even enabling farms owner to expand their businesses scale. In conclusion, this activity has not been given a significant impact on partner’s farm management because all partners have not been implemented the 3-zone biosecurity system, and it would be better if, all farm owners as decision makers to participate in this kind of activity, as well as the need for synergy between relevant agencies in the livestock sector in Tomohon city and academics with poultry farming business practitioners in an effort to maintain livestock health, poultry communities and maintain food security.
Abstract:Children’s oral language development is a fundamental component of early literacy, classroom participation, social communication, and later academic achievement. The growing use of digital technologies in early childhood…
od and primary education has created new opportunities for supporting children’s speaking, listening, vocabulary development, storytelling, expressive language, and communicative confidence. However, the pedagogical contribution of digital technologies remains dependent on how teachers design, mediate, assess, and respond to children’s language learning. This article presents a conceptual narrative literature review that maps, integrates, and critically describes theoretical perspectives and empirical findings on the use of digital technologies in children’s oral language learning. The review draws on selected Scopus-indexed studies and relevant theoretical literature on sociocultural theory, scaffolding, pedagogical content knowledge, TPACK, digital play, professional vision, and formative assessment. The analysis identifies four major themes: digital technologies as mediational tools, teacher practices in digitally mediated oral language instruction, pedagogical and institutional challenges, and instructional responses for meaningful digital integration. The findings suggest that digital technologies such as video-recorded performance, SMART boards, e-storybooks, digital drama, robotics-based storytelling, language screening applications, and virtual interactions can support oral language development when embedded in active, dialogic, and teacher-mediated pedagogy. The review concludes that a pedagogy-first approach is needed to ensure that digital technologies are used not as isolated tools, but as resources for scaffolding, dialogue, play, feedback, formative assessment, and children’s active language participation.
Abstract:This study aims to measure the level of effectiveness of the campaign equipment (APK) of legislative candidates in the 2024 general election campaign with the object of East Java province. To create a positive image to attract…
ttract voters, visual campaign equipment is used, namely banners, billboards, social media and so on as regulated in the General Election Commission Regulation (PKPU). So that the campaign program of each legislative candidate is very important to evaluate the effectiveness of the campaign equipment. Data collection was carried out by purposive sampling. The researcher conducted a validity test of the questions before distributing the questionnaire. After the data was collected, the data was analyzed quantitatively using the EPIC model analysis with 12 indicators. The questionnaire has been tested for validity and reliability and scaled according to the Likert rule (1-5). Then tabulation was carried out on the respondents' answers to then be averaged and applied through the EPIC diagram. The calculation results showed that two dimensions, namely the Persuasion and Communication dimensions, got a value of 3.22 and 3.14 in the effective criteria and the next two variables, namely Empathy and Impact, got a value of 3.48 and 3.47 in the effective criteria. Of the various indicators, the question with the lowest value was about the legislative candidate's promise with a score of 3.01, considering that political promises are the most vulnerable things to prospective voters and influence the next election.
Abstract:This study aims to describe the effectiveness of Services at the Harapan Makmur Village Office. This study was conducted for approximately 3 months, the location of the study was in Harapan Makmur Village, Kurik District,…
, Merauke Regency. The method used in this study is descriptive qualitative with data analysis techniques using sources according to Miles and Huberman, namely data reduction, data presentation, and drawing conclusions. The number of informants in this study was 10 informants. research results. Based on the discussion of the three dimensions of tangible public service, reliability, and responsiveness, it can be concluded that public services in Harapan Makmur Village have shown real efforts to meet community expectations, although their implementation still faces various challenges. In terms of tangible, the availability of information boards is quite good physically, but not yet fully effective in conveying messages clearly and inclusively. From the aspect of reliability, the commitment to timely and procedural services is indeed visible, but it is not evenly distributed and there are still complaints regarding inconsistency. Meanwhile, in terms of responsiveness, village officials have shown good intentions to respond to community needs, but consistency in responding to complaints and needs of residents still needs to be improved.
Abstract:This study aims to describe the effectiveness of Services at the Harapan Makmur Village Office. This study was conducted for approximately 3 months, the location of the study was in Harapan Makmur Village, Kurik District,…
, Merauke Regency. The method used in this study is descriptive qualitative with data analysis techniques using sources according to Miles and Huberman, namely data reduction, data presentation, and drawing conclusions. The number of informants in this study was 10 informants. research results. Based on the discussion of the three dimensions of tangible public service, reliability, and responsiveness, it can be concluded that public services in Harapan Makmur Village have shown real efforts to meet community expectations, although their implementation still faces various challenges. In terms of tangible, the availability of information boards is quite good physically, but not yet fully effective in conveying messages clearly and inclusively. From the aspect of reliability, the commitment to timely and procedural services is indeed visible, but it is not evenly distributed and there are still complaints regarding inconsistency. Meanwhile, in terms of responsiveness, village officials have shown good intentions to respond to community needs, but consistency in responding to complaints and needs of residents still needs to be improved.
Abstract:This community service activity was carried out in the Kampung Sejahtera Mangrove Forest, Bengkulu City and partnered with POKDARWIS 212. The Kampung Sejahtera mangrove forest is located in Kampung Melayu District, Bengkulu…
ulu City. This community service aims to solve priority problems that exist in partners, namely: Partners and the community still do not understand the positive impact of the existence of mangrove forest ecotourism on economic improvement; Lack of knowledge of the community around the mangrove forest ecotourism environment regarding the preservation and maintenance of mangrove forests; Lack of integrated information and promotion by mangrove forest POKDARWIS 212 partners. Community service activities are carried out with an initial observation stage through a pre-activity questionnaire, followed by an implementation stage with socialization and training, and the next stage conducts an evaluation. The outputs produced in this community service are: The formation of the 212 mangrove forest POKDARWIS cooperative; The formation of a Joint Business Group (KUBE) of MSMEs from the community around mangrove ecotourism; The existence of 3 mangrove-based creative products; The reforestation of mangrove forests that will be cultivated in the mangrove forest ecotourism of the prosperous village; The existence of an integrated website as a promotional forum; and 6) The existence of signboards as information media.
Keywords: ecotourism; community based; mangrove forest of the prosperous village; bengkulu cit
Abstrak: Kegiatan pengabdian kepada masyarakat ini dilakukan di Hutan Mangrove Kampung Sejahtera Kota Bengkulu dan bermitra bersama POKDARWIS 212. Hutan mangrove Kampung Sejahtera ini berada di Kecamatan Kampung melayu, Kota Bengkulu. Pengabdian kepada masyarakat ini bertujuan untuk memecahkan permasalahan prioritas yang ada pada mitra, yaitu: Mitra dan masyarakat masih belum memahami dampak positif keberadaan ekowisata hutan mangrove terhadap peningkatan ekonomi; Kurangnya pengetahuan masyarakat sekitar lingkungan ekowisata hutan mangrove terkait pelestarian dan penjagaan hutan mangrove; Kurangnya informasi dan promosi yang terintegrasi oleh mitra POKDARWIS hutan mangrove 212. Kegiatan pengabdian kepada masyarakat dilakukan dengan tahap observasi awal melalui kuesioner pra kegiatan, dilanjutkan dengan tahap pelaksanaan dengan sosialisasi dan pelatihan, dan tahap selanjutnya melakukan evaluasi. Luaran yang dihasilkan dalam pengabdian kepada masyarakat ini adalah: Terbentuknya koperasi POKDARWIS hutan mangrove 212; Terbentuknya Kelompok Usaha Bersama (KUBE) dari UMKM masyarakat sekitar ekowisata mangrove; Adanya 3 produk kreatif berbahan dasar mangrove; Adanya reboisasi hutan mangrove yang akan di budidayakan di ekowisata hutan mangrove kampung sejahtera; Adanya website yang terintegrasi sebagai wadah promosi; dan 6) Adanya signboard sebagai media informasi.
Kata kunci: ekowisata; berbasis masyarakat; hutan mangrove kampung sejahtera kota bengkulu