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Upaya Dalam Guru Mengatasi Kesulitan Belajar Siswa Inklusi Di SMP Negeri 12 Solok Selatan

Jeni Oktavia, Sri Rahayu, Wibi Wijaya
Abstract: Penelitian ini bertujuan untuk mendeskripsikan upaya guru dalam mengatasi kesulitan belajar siswa inklusi di SMP Negeri 12 Solok Selatan. Penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui… i observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa guru melakukan berbagai upaya untuk membantu siswa inklusi dalam proses pembelajaran. Upaya tersebut meliputi pemberian bimbingan dan motivasi belajar, penerapan pendekatan individual untuk membangun komunikasi yang efektif, pemberian dukungan emosional dan psikologis, pelibatan orang tua melalui konsultasi maupun kunjungan rumah, serta mendorong siswa melakukan refleksi dan menemukan strategi belajar yang sesuai dengan kebutuhan mereka. Berbagai upaya tersebut dilakukan secara bertahap dan berkelanjutan dengan melibatkan kerja sama antara guru mata pelajaran, guru bimbingan dan konseling, orang tua, serta teman sebaya. Hasil penelitian menunjukkan bahwa pendekatan yang bersifat personal dan kolaboratif dapat membantu siswa inklusi lebih percaya diri, aktif dalam pembelajaran, serta memperoleh dukungan yang sesuai dengan karakteristik dan kebutuhan belajarnya. This study aims to describe teachers' efforts in overcoming the learning difficulties experienced by inclusive students at SMP Negeri 12 Solok Selatan. The research employed a qualitative approach, with data collected through observation, interviews, and documentation. The findings revealed that teachers implemented various strategies to support inclusive students in the learning process. These efforts included providing guidance and learning motivation, applying individualized approaches to establish effective communication, offering emotional and psychological support, involving parents through consultations and home visits, and encouraging students to reflect on and develop learning strategies that suit their needs. These initiatives were carried out gradually and continuously through collaboration among subject teachers, counseling teachers, parents, and peers. The study indicates that personal and collaborative approaches can help inclusive students become more confident, actively participate in classroom learning, and receive support that aligns with their individual characteristics and learning needs. Therefore, the role of teachers is essential in creating an inclusive learning environment that supports the academic and personal development of students.

Analisis Perilaku Konsumen Dalam Memutuskan Pembelian Cinderamata Di Objek Wisata Ke'te Kesu'

Jeticia Lolotoding, Isak Pasulu, Dwibin Kannapadang
Abstract: Penelitian ini bertujuan untuk menganalisis perilaku konsumen dalam keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' Kabupaten Toraja Utara. Industri pariwisata budaya telah bertransformasi menjadi industri… berbasis pengalaman yang mengedepankan nilai emosional, simbolik, dan kultural. Dalam konteks ini, pembelian cinderamata tidak hanya berfungsi sebagai barang konsumsi, tetapi juga sebagai simbol kenangan, identitas budaya, dan representasi pengalaman wisata. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara mendalam, observasi, dan dokumentasi terhadap lima wisatawan sebagai informan kunci dan lima pelaku UMKM sebagai informan pendukung. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' dipengaruhi oleh empat faktor utama, yaitu faktor budaya, sosial, pribadi, dan psikologis. Faktor budaya dan psikologis merupakan faktor yang paling dominan karena wisatawan memandang cinderamata sebagai representasi budaya Toraja yang autentik dan memiliki makna simbolik. Proses keputusan pembelian berlangsung melalui lima tahapan: pengenalan kebutuhan, pencarian informasi, evaluasi alternatif, keputusan pembelian, dan perilaku pasca pembelian. Wisatawan melakukan pertimbangan terhadap harga, kualitas, keunikan, dan nilai budaya produk sebelum memutuskan membeli. Pengalaman wisata yang positif memberikan pengaruh terhadap kepuasan wisatawan dan mendorong niat membeli ulang serta rekomendasi kepada orang lain. Penelitian ini menyimpulkan bahwa keputusan pembelian cinderamata di kawasan Wisata Ke'te Kesu' tidak hanya dipengaruhi oleh kebutuhan fungsional, tetapi juga oleh nilai budaya, pengalaman emosional, dan persepsi wisatawan terhadap keaslian produk budaya Toraja. Abstract is a brief summary of the paper to help readers quickly determine the main research problem, solutions to solving This study aims to analyze consumer behavior in purchasing decisions of souvenirs at the Ke'te Kesu' Tourism Area in North Toraja Regency. The cultural tourism industry has transformed into an experience-based industry that prioritizes emotional, symbolic, and cultural values. In this context, souvenir purchases serve not only as consumer goods but also as symbols of memories, cultural identity, and representations of tourist experiences. This research employs a qualitative descriptive approach with data collection techniques through in-depth interviews, observation, and documentation involving five tourists as key informants and five MSME actors as supporting informants. Data analysis was conducted through data reduction, data display, and conclusion drawing. The results show that souvenir purchasing decisions at the Ke'te Kesu' Tourism Area are influenced by four main factors: cultural, social, personal, and psychological factors. Cultural and psychological factors are the most dominant because tourists perceive souvenirs as authentic representations of Toraja culture with symbolic meaning. The purchase decision process occurs through five stages: need recognition, information search, alternative evaluation, purchase decision, and post-purchase behavior. Tourists consider price, quality, uniqueness, and cultural value before deciding to purchase a product. Positive tourism experiences influence tourist satisfaction and encourage repeat purchase intentions and recommendations to others. This study concludes that souvenir purchasing decisions at the Ke'te Kesu' Tourism Area are not only influenced by functional needs but also by cultural values, emotional experiences, and tourists' perceptions of the authenticity of Toraja cultural products.

Analysis of Financial Statement Preparation Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at CV Saudagar Jaya Sukses

Isnaini, Isnaini, Darno, Darno
Abstract: The financial information presented in the financial statements serves to evaluate company performance, control costs, and plan future business strategies. In addition to internal parties, financial statements are also used… sed by external parties such as creditors, investors, and government agencies. Financial statements in accordance with SAK ETAP can increase company transparency and accountability. This financial transparency and accountability will increase external parties' trust in the company. Therefore, an analysis of the preparation of financial statements at CV Saudagar Jaya Sukses is needed. This analysis aims to assess the conformity of the prepared financial statements with the provisions of SAK ETAP. This study uses a descriptive research type with a qualitative approach. The results of the study indicate that the preparation of financial statements at CV. Saudagar Jaya Sukses is still not fully in accordance with the provisions contained in SAK ETAP, so various improvements are needed to improve the quality of the resulting financial statements.

IMPLEMENTATION OF POLICY ON HANDLING VAGRANTS AND BEGGARS AT THE SOCIAL AFFAIRS OFFICE OF GORONTALO CITY

Madina, Fikram, Dance, Fenti Prihatini, Solihin, Dwi Indah Yuliani
Abstract: This descriptive qualitative research analyzes the effectiveness of policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City. Four indicators from George… orge C. Edward III's policy implementation theory—communication, resources, disposition, and bureaucratic structure—are employed as the analytical framework. Field data obtained through observation, interviews, and documentation were systematically analyzed using the data condensation, display, and conclusion drawing model of Miles, Huberman, and Saldana. The findings indicate that the policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City has been running fairly well but has not yet been optimal. In the communication aspect, coordination among implementers has been functioning well; however, information dissemination to target groups and the general public remains suboptimal. In the resources aspect, policy implementation has been supported by human resources, authority, and facilities, yet is still constrained by limited personnel and underutilized facilities and databases. In the disposition aspect, officials demonstrate commitment, responsibility, and a professional attitude in implementing the policy; however, guidance programs have not been able to reach all vagrants and beggars on a sustainable basis. In the bureaucratic structure aspect, policy implementation has been supported by Standard Operating Procedures (SOPs), clear task distribution, and inter-division coordination; nevertheless, SOP implementation in the field still needs optimization to ensure services reach all target groups. Based on these findings, the Social Affairs and Community Empowerment Office of Gorontalo City needs to enhance communication and socialization to target groups, strengthen human resources and supporting facilities, optimize guidance and empowerment programs, and improve inter-agency coordination so that the policy implementation on handling vagrants and beggars can be more effective in improving social welfare.

The Role of Training Need Analysis and Training Effectiveness in Enhancing Employee Performance Through Innovation

Basya , Arsy Azavi, Sanusi, Fauji, Imron, Ali
Abstract: In an era of increasingly intense industrial competition, companies are required to enhance their competitiveness through effective human resource development, particularly through needs-based training programs. Training… Need Analysis (TNA) is a crucial stage in ensuring that training programs align with employees’ competency requirements, thereby improving innovation and performance. This study aims to analyze the influence of Training Need Analysis and training effectiveness, as well as their impact on innovation and employee performance at one an industrial maintenance and workshop services company located in Cilegon. This research employs a quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that Training Need Analysis and training effectiveness have a positive and significant effect on innovation and employee performance. These findings confirm that the proper implementation of TNA can improve training quality, foster innovation, and enhance employee performance as well as the company’s competitiveness, Partial mediation Innovations in the effect of training need analysis on employee performance, and on the effectiveness of employee performance experience the same partial mediation, with different values

Circular Process Innovation for Sustainable Operations: A Review of TQM and Green Intelligence

Thahira, Agniya, Rahab, Rahab, Nurhasanah, Saniatun
Abstract: This study systematically reviews the development of Total Quality Management (TQM) practices in relation to Green Quality Intelligence Capabilities (GQIC), Circular Process Innovation (CPI), and Sustainable Operational… Performance (SOP). Responding to the need for a clearer review method and a more focused novelty, this article applies the PRISMA 2020-based Systematic Literature Review approach. Articles were identified from the Scopus database using keyword combinations related to TQM, quality management practices, green capability, green innovation, circular economy, circular process innovation, Industry 4.0, Quality 4.0, and sustainability performance. After identification, screening, eligibility assessment, and quality appraisal, 27 articles published between 2016 and 2026 were included in the final synthesis. The findings show that TQM literature has shifted from traditional quality control and customer satisfaction toward digital, green, and sustainability-oriented quality management. Soft TQM dimensions, such as leadership, employee involvement, training, and quality culture, and hard TQM dimensions, such as process management, quality tools, continuous improvement, and data-based decision making, remain dominant. However, prior studies still frequently use general mediators, including knowledge management, organizational culture, innovation capability, and competitive advantage. This review proposes CPI as a more specific mediation mechanism that translates TQM and GQIC into sustainable operational outcomes through waste reduction, resource efficiency, material reuse, energy efficiency, and circular process redesign. The study contributes by offering an integrated conceptual model and propositions for future empirical research on quality management, green intelligence, circular innovation, and sustainable operations.

EXAMINING THE DRIVERS OF E-LOYALTY: THE INTERPLAY OF DISCOUNT FRAMING, BRAND REPUTATION, AND DIGITAL SATISFACTION IN FOOD DELIVERY APPLICATIONS

Sari, Niken Permata, Artha, Bhenu, Julyen, Ade Maryam
Abstract: This study aims to examine the influence of discount framing, brand reputation, e-satisfaction, and e-loyalty on the use of online food delivery applications. The study employs a quantitative approach using survey methods… s and hypothesis testing with SEM-AMOS version 23. The population of this study consists of users of online food delivery applications across Indonesia, with the unit of analysis being individuals. Data for this study were obtained from 135 respondents who filled out an online questionnaire based on a purposive sampling method. The results of the study indicate that discount framing has a positive effect on brand reputation and e-satisfaction. Brand reputation positively affects e-satisfaction. E-satisfaction positively impacts e-loyalty. This indicates that the higher the discount framing, the better the brand reputation and e-satisfaction for ordering food. Furthermore, the better the brand reputation, the higher the e-satisfaction, and the higher the e-satisfaction, the better the e-loyalty in ordering food through online food delivery applications. The implications of these results for application owners are to understand the influence of discount framing, brand reputation, e-satisfaction, and e-loyalty, so they can formulate strategies and policies related to these factors. Meanwhile, the implication for application users is that they can use applications that offer discount framing that suits their needs.

CAN ZAKAT REPLACE TAXES? : TOWARD A JUST ISLAMIC FISCAL POLICY

Kusnan, Kusnan, Naruliza, Esty, Junaidi, Junaidi, Ermeila, Sri, Aryanti, Rahmi
Abstract: The discussion about the need for Muslim communities in Muslim countries or those with Muslim majority populations to have an integrated instrument in the fiscal policy has recently been increasingly prominent. At least… driven by two factors, internal and external. The internal factor is the fiscal policy in the form of taxes that have been implemented by the state by adopting a conventional economic system that has not created what is called social welfare in many Muslim countries. Second, along with de-globalization that has hit the world recently, especially as a result of the Covid-19 pandemic, which has reduced dependence between countries, countries have to rethink to get away from dependence on the global economic system, including how to think about policies. fiscal and monetary in accordance with each country and can survive and be useful for dealing with a similar pandemic. One of the Islamic economic instruments that has surfaced in the discussion of the fiscal system is Zakat. Zakat in many studies indicates that it can be an alternative substitute for the tax position in the state fiscal system. The purpose of this paper is to find answers to whether Zakat is able to replace the tax position in the state fiscal policy system. What is its position in economic theory and Islamic law, and how to formulate zakat as a fiscal policy instrument? This paper also includes a discussion of potential conflicts that arise when zakat is applied to replace taxes.

Pengaruh Pemberian Komunikasi, Informasi, Dan Edukasi (Kie) Keluarga Berencana (Kb) Terhadap Perubahan Perilaku Ibu Dengan Kejadian Unmet Need Di Wilayah Kerja Puskesmas Tanjung Uncang Kota Batam

Laras Nabila, Anisya Selvia, Mona Rahayu Putri
Abstract: Unmet Need dalam program Keluarga Berencana (KB) adalah kondisi Dimana pasangan usia subur memiliki keinginan untuk menunda atau menghentikan kehamilan, namun tidak menggunakan metode kontrasepsi. Berdasarkan data Badan… Kependudukan dan Keluarga Berencana Nasional (BKKBN) Kota Batam tahun 2024, terdapat 202.403 pasangan usia subur (PUS). Tiga kecamatan dengan angka unmet need tertinggi adalah Batu Aji sebesar 16,66%, Nongsa sebesar 13,88%, dan Batam Kota sebesar 9,23%. Secara khusus, wilayah kerja Puskesmas Tanjung Uncang menempati posisi tertinggi dengan prevalensi 21,20%, disusul Puskesmas Batu Aji sebesar 14,43%. Tingginya angka tersebut menegaskan perlunya intervensi tepat sasaran, salah satunya melalui pemberian Komunikasi, Informasi, dan Edukasi (KIE) KB. Penelitian ini bertujuan mengetahui pengaruh KIE terhadap perubahan perilaku ibu dengan kejadian unmet need. Penelitian menggunakan desain quasi eksperimen dengan two-group pretest posttest control group, melibatkan 32 responden. Responden dibagi menjadi kelompok intervensi (mendapatkan KIE dan booklet) serta kelompok kontrol (hanya mendapatkan booklet). Teknik sampling yang digunakan adalah purposive sampling. Analisis data dilakukan dengan uji Wilcoxon Signed Rank Test karena data tidak berdistribusi normal. Hasil penelitian menunjukkan adanya perubahan perilaku signifikan pada kelompok intervensi, berupa peningkatan pengetahuan serta partisipasi dalam penggunaan kontrasepsi. Kesimpulannya, pemberian KIE terbukti efektif dalam meningkatkan pemahaman sekaligus mengubah perilaku ibu, sehingga berpotensi menurunkan angka unmet need di wilayah kerja Puskesmas Tanjung Uncang Kota Batam.

A MODEL OF CROSS-BORDER UNIVERSITY COLLABORATION IN THE DISTRIBUTION OF HUMANITARIAN AID TO FLOOD VICTIMS IN KETAMBE SUBDISTRICT (SOUTHEAST ACEH)

Assauwab, Muhammad Husaini, Kartono, Kartono, Ramud, Anuar, Sukriadi, Sukriadi, Alsi, Ilham, Apandi, Irfan, Marzuki, Mohd, Harith, Mohd
Abstract: The flood disaster that occurred in Ketambe District, Southeast Aceh Regency, at the end of 2025 caused significant impacts on local communities, including damage to housing, disruption of economic activities, and increased… sed demand for basic necessities. These conditions required a rapid, targeted, and well-coordinated humanitarian response. This community service program aimed to provide clothing and food assistance to flood victims while developing a cross-border university collaboration model for disaster response. The program was implemented through a partnership involving Universitas Gunung Leuser (UGL), Universiti Poly-Tech Malaysia (UPTM), and Insan Cakna. The implementation stages included needs assessment, institutional coordination, aid procurement, aid distribution, and program evaluation. UGL was responsible for needs assessment, local coordination, and aid distribution, while UPTM served as the primary donor providing financial assistance, clothing, and food supplies. Insan Cakna acted as the liaison and coordination facilitator between both institutions. The results demonstrated that the collaboration model improved the effectiveness and accuracy of aid distribution while strengthening institutional synergy in disaster response efforts. Beyond providing direct benefits to affected communities, the program generated a cross-border university collaboration model that can be replicated in future humanitarian and disaster management initiatives. The findings highlight that the success of humanitarian programs depends not only on the availability of aid but also on effective coordination, clear division of responsibilities, and sustainable institutional partnerships.