Abstract: Most micro, small, and medium enterprises (MSMEs) in Indonesia have not prepared financial statements that comply with applicable standards, posing risks to inaccurate business decisions and limiting opportunities to access…
o access funding. This study aims to assist Al Huda Plastic and Baking Supplies Store in Kebumen in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This topic was chosen due to the importance of accounting literacy in managing small businesses, as the understanding of MSME actors regarding accounting standards is still relatively low. This research uses a descriptive qualitative method with a case study approach, utilizing observation, semi-structured interviews, and documentation as data collection techniques. The results show that Al Huda Store has been recording its finances manually. However, these records do not yet cover the components of financial statements required by SAK EMKM, such as the income statement, statement of financial position, and notes to the financial statements. The preparation of financial statements based on these standards has been carried out and demonstrates more accurate and structured financial information. In conclusion, the implementation of financial statements based on SAK EMKM in MSMEs plays a very important role in increasing accountability and quality in business decision-making. The results of this study also provide practical examples that can be used as references and re-applied by other MSMEs with similar characteristics
Abstract:Lesson Plan (RPP) is an important component in the learning process that functions as a guide for teachers in conducting teaching and learning activities. This study aims to analyze Social Studies (IPS) lesson plans in the…
the 2013 Curriculum and the simplified lesson
plans, as well as to examine the differences, strengths, and weaknesses of both in
supporting the learning process. This research employs a descriptive qualitative approach
using a library research method and comparative analysis. Data were obtained from
official documents, books, and relevant scientific journals. The results show that the 2013
Curriculum lesson plan has complete, detailed, and systematic components, providing
structured guidance for teaching, but it tends to be complex and burdens teachers
administratively. Meanwhile, the simplified lesson plan only consists of three main
components, namely learning objectives, learning activities, and assessment, making it
more flexible, practical, and efficient. In Social Studies learning, the simplified lesson
plan is considered more relevant as it accommodates contextual and student-centered
learning. However, the effectiveness of the simplified lesson plan highly depends on
teachers’ pedagogical competence in designing and implementing learning activities.
Therefore, teachers’ skills and creativity are required to ensure that the simplified lesson
plan can optimally achieve learning objectives.
Abstract:Stunting is a growth and development disorder in toddlers that impacts their physical, cognitive, and productivity development. Stunting can be prevented by optimizing family roles and functions. Family resilience isthe…
ability of a family to adapt, overcome problems, and face pressure from within and outside so that it can continue to function harmoniously and achieve the well-being of its membersThe purpose of this study was to determine the implementation of the stunting reduction acceleration program policy with the Population and Family Development Program at the BKKBN Representative Office of West Sumatra Province in accordance with Presidential Regulation Number 72 of 2021 concerning the acceleration of stunting reduction. The research method used a qualitative approach with policy studies. The research informants numbered 28 people with data collection techniques through observation, in-depth interviews, focus group discussions and document reviews. The results of the research on the input component, namely Policy, human resources, facilities and infrastructure and funds for the stunting reduction acceleration program did not comply with the provisions. The process component, namely the suboptimal assistance and intervention by the Stunting Officer Unit, Technical Assistant and the family assistance team in utilizing data on families at risk of stunting and the lack of commitment and synergy between the Central, regional and village governments in implementing the acceleration of stunting reduction convention. The output component, namely the national sensitive intervention program indicators have not met the national target, the outcome component, namely Some of the main indicators of the family development population program have not reached the specified target and stunting cases have increased and are above the national target, the need to strengthen the synergy and commitment of the regional government and increase the knowledge and commitment of the family assistance team in implementing the stunting program. The conclusion is that the implementation of the accelerated stunting reduction program is in accordance with regulations, but is not yet optimal in terms of policy, human resources, facilities and infrastructure, and financing. Coordination and collaboration between the government and the community, optimization of data on families at risk of stunting, and regular monitoring and evaluation are needed.
Abstract:Observation of Elementary School Students 14 Bone Bolango Selatan In grade 5 students using the Quiziz learning model along with the Game Based Learning method. The contextual learning model (Contextual Teaching and Learning/CTL)…
ning/CTL) is a learning approach that emphasizes the relationship between subject matter and real-life situations of students. This model aims to help students understand academic concepts by connecting the knowledge gained from school with its application in everyday life, both in personal, social, and cultural contexts. Through contextual learning, teachers act as facilitators who encourage students to actively build knowledge and skills through direct experience, problem solving, and collaboration in learning communities. Contextual learning integrates several main components, including constructivism, inquiry (discovery), asking, learning communities, modeling, reflection, and authentic assessment. This approach requires students to think critically, creatively, and innovatively, and be able to relate learning materials to real problems faced in their environment. Thus, learning outcomes are expected to be more meaningful, increase motivation, and equip students with adaptability and problem solving skills that are relevant to future life.
Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
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:The growing emphasis on sustainable urban mobility has positioned electric vehicles (EVs) as a strategic component of transport transformation, particularly in developing cities with constrained infrastructure systems. One…
ne of the key challenges in supporting EV adoption is the provision of accessible charging infrastructure, which is closely related to user perception of acceptable service distance. This study aims to determine the optimal service distance of Electric Vehicle Charging Stations (EVCS) based on user preferences in Pekanbaru City, Indonesia, and to explore its implications for spatial planning. A quantitative approach was employed using a questionnaire survey of 51 respondents distributed across 15 administrative districts. All respondents were non-EV users, representing potential adopters in the early stage of transition. The survey captured preferred EVCS distance using interval-based categories, along with respondents’ awareness and intention toward EV adoption. The results indicate that the dominant preferred distance falls within the 2–4 km range, with an estimated mean of 3.08 km and a standard deviation of 1.98 km, resulting in an effective range of approximately 1–5 km. Considering urban road network constraints and detour factors, this range is further adjusted to 3–6 km to reflect more realistic travel conditions. These findings suggest that a relatively dense and accessible charging network is required to reduce range anxiety and support EV adoption. From a spatial planning perspective, a 4 km service threshold is proposed as a practical reference for EVCS deployment, representing the central tendency of user preferences within the adjusted range. This study highlights the importance of integrating user-based spatial parameters into infrastructure planning and contributes to the literature by emphasizing the role of perceived accessibility in shaping EV infrastructure demand in developing urban contexts.
Abstract:The creative service industry, particularly wedding organizer services, has experienced significant growth in Indonesia due to changing lifestyles, increasing consumer expectations, and rising demand for professionally managed…
anaged wedding events. This study aims to analyze the Business Model Canvas (BMC) as a business strategy at Win Production Wedding Organizer in Bandar Lampung City. The Business Model Canvas, introduced by Osterwalder and Pigneur (2010), is used as a strategic framework to examine nine key business elements: customer segments, value propositions, channels, customer relationships, revenue streams, key resources, key activities, key partnerships, and cost structure. This research employs a qualitative descriptive approach, with data collected through interviews, observations, and documentation involving business owners, employees, and customers. Data validity was ensured using triangulation techniques. The findings indicate that Win Production targets middle and upper-middle income couples as its primary customer segment and offers integrated, professional, and flexible wedding services tailored to client needs. The business model demonstrates strong alignment across all nine BMC components, contributing to enhanced competitiveness and business sustainability. The study confirms that Business Model Canvas is an effective strategic tool for analyzing and improving business models in service-based industries, particularly wedding organizer businesses operating in competitive local markets.
Abstract:Nurses’ caring behavior is a fundamental component of nursing services that significantly influences inpatient satisfaction. Patient satisfaction is a key indicator of healthcare service quality in hospitals. This study…
y aimed to determine the relationship between nurses’ caring behavior and inpatient satisfaction at RS TK. III Dr. Reksodiwiryo Padang in 2025. This study employed a quantitative analytical design with a cross-sectional approach. The population consisted of all inpatients at RS TK. III Dr. Reksodiwiryo Padang, with a total sample of 89 respondents selected using accidental sampling. Data were collected using validated questionnaires measuring nurses’ caring behavior and patient satisfaction. Data analysis was conducted using univariate and bivariate analyses with the Chi-Square test. The results showed that 53 respondents (59.6%) perceived nurses’ caring behavior as caring, and 69 respondents (77.5%) reported being satisfied with nursing services. The Chi-Square test revealed a p-value of 0.000 (p < 0.05), indicating a significant relationship between nurses’ caring behavior and inpatient satisfaction. In conclusion, nurses’ caring behavior has a significant association with inpatient satisfaction. Hospitals are encouraged to strengthen caring behaviors through continuous training and professional development to improve nursing service quality and patient satisfaction.
Abstract:• X is a company engaged in non-construction oil & gas services, namely water base mud (polyamine based) management services, supply of chemical materials, laboratory equipment, and drilling fluid engineers for oil and gas…
gas drilling. problems encountered when drilling through formations containing reactive clay and shale which can cause swelling clay problems and formation damage. This problem can be overcome with a high performance water based mud (HPWBM) mud system which has a super shale inhibition (polyamine) component. Mud which is formulated with the concept of total inhibitor, has inhibitory properties that can stabilize mineral clay and shale. The of this final assignment are to identify and study the high performance water base mud (HPWBM) mud system, then to know the ratio of good polyamines to be used in the KCL polymer polyamine mud formulation, then to look for the value of the physical properties of the KCL polymer polyamine mud formulation. to meet the oil company spec. This test begins with testing the mud properties of the KCl polymer polyamine mud sample from PT. Mitra Mandiri Saktitama before being exposed to Temperature and after being exposed to Temperature. Then analyze the changes in the value of the mud properties that have been made and the specifications of their physical properties, so that they can look for changes in the values of the mud properties of KCl polymer polyamine mud that fall within the specified range of mud properties. This test is carried out under the conditions of a room temperature of 78-300°F.