Abstract:Pasar tradisional sebagai pusat kegiatan ekonomi masyarakat sering kali tidak dilengkapi fasilitas parkir yang memadai, sehingga memicu munculnya praktik parkir liar di bahu jalan yang mengganggu kelancaran arus lalu lintas,…
tas, salah satunya di kawasan Pasar Olilit, Kabupaten Kepulauan Tanimbar. Penelitian ini bertujuan untuk mengetahui bagaimana manajemen parkir liar di bahu jalan Pasar Olilit dilaksanakan oleh Dinas Perhubungan Kota Saumlaki serta faktor-faktor yang menghambat pelaksanaannya. Penelitian menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus. Data dikumpulkan melalui observasi, wawancara mendalam terhadap tujuh informan (unsur Dinas Perhubungan, juru parkir, dan masyarakat), serta dokumentasi, kemudian dianalisis menggunakan model interaktif Miles dan Huberman dengan empat fungsi manajemen George R. Terry (planning, organizing, actuating, controlling) sebagai kerangka analisis. Hasil penelitian menunjukkan bahwa Dinas Perhubungan telah melakukan tahap perencanaan dan pengorganisasian tugas dengan cukup baik, namun tahap pelaksanaan dan pengawasan belum berjalan optimal karena belum tersedianya juru parkir resmi dan lahan parkir yang memadai. Faktor penghambat utama meliputi keterbatasan sumber daya manusia, minimnya sosialisasi kepada masyarakat, lemahnya pengawasan lapangan, dan keterbatasan anggaran daerah. Penelitian ini merekomendasikan penguatan koordinasi lintas pihak, percepatan penyediaan lahan parkir resmi, serta peningkatan intensitas sosialisasi dan pengawasan agar manajemen parkir di Pasar Olilit dapat berjalan lebih efektif dan efisien.
Abstract:Penelitian ini membahas tentang manajemen guru bimbingan konseling (BK) dalam meningkatkan kedisiplinan peserta didik di MTsN Madani Jaya Kota Palopo. Penelitian ini bertujuan untuk mengetahui: (1) manajemen guru bimbingan…
an konseling dalam meningkatkan kedisiplinan peserta didik, (2) tingkat kedisiplinan peserta didik, dan (3) faktor pendukung serta tantangan guru bimbingan konseling dalam meningkatkan kedisiplinan peserta didik di MTsN Madani Jaya Kota Palopo. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Sumber data penelitian terdiri atas data primer dan data sekunder. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi. Adapun teknik analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Untuk menguji keabsahan data digunakan teknik triangulasi sumber dan triangulasi teknik. Hasil penelitian menunjukkan bahwa manajemen guru bimbingan konseling dalam meningkatkan kedisiplinan peserta didik dilakukan melalui fungsi manajemen yaitu perencanaan (planning), pengorganisasian (organizing), pelaksanaan (actuating), dan pengawasan (controlling). Guru BK menyusun program layanan bimbingan dan konseling, melakukan kerja sama dengan wali kelas dan orang tua, memberikan layanan konseling individu maupun kelompok, serta melakukan pengawasan terhadap perilaku peserta didik. Kedisiplinan peserta didik di MTsN Madani Jaya Kota Palopo masih belum sepenuhnya berjalan dengan baik karena masih ada beberapa siswa yang kurang mematuhi tata tertib sekolah seperti keterlambatan, kurang tertib berpakaian, dan penggunaan gadget pada waktu pembelajaran. Faktor pendukung dalam meningkatkan kedisiplinan peserta didik meliputi dukungan kepala sekolah, kerja sama guru dan orang tua, serta adanya tata tertib sekolah. Adapun tantangan yang dihadapi guru BK yaitu pengaruh lingkungan pergaulan, penggunaan gadget yang berlebihan, serta kurangnya kesadaran sebagian peserta didik terhadap pentingnya disiplin.
Abstract:Village infrastructure development planning often faces challenges in determining priorities due to limited budget allocations and assessment mechanisms that still tend to be subjective. This study aims to build an objective,…
tive, transparent, and measurable Decision Support System (DSS) to determine the priority order of infrastructure development proposals in Asam Jawa Village, Torgamba District. The applied solution integrates the Rank Order Centroid (ROC) method to calculate criteria weighting based on relative importance, and the Simple Additive Weighting (SAW) method to process the alternative ranking calculation. The evaluation was conducted on 23 physical infrastructure proposals using four main criteria: urgency level (C1), physical condition (C2), benefits (C3), and population size (C4). The results indicate that alternative A4 (Construction of Borehole Well and Public Toilet at Field) and alternative A18 (Sejahtera Street Concrete Cast) achieved the highest preference score of 1.000000, followed by other infrastructure proposals in a structured manner. The combined use of ROC and SAW methods is proven to be effective and consistent in generating accurate rural development priority rankings. The integration of these two methods facilitates village government officials in making accountable decisions while minimizing cognitive bias risks in optimizing development budget allocation.
Abstract:This study aims to examine the influence of deferred tax and tax planning on earnings management in primary consumer goods sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The…
The variables employed in this study are deferred tax and tax planning as independent variables, and earnings management as the dependent variable. Panel data regression analysis was utilized to assess the influence of the independent variables on the dependent variable, both simultaneously and individually. The study population consisted of 83 companies, with a sample of 32 companies selected via purposive sampling, resulting in 160 observations. Data processing was conducted using EViews version 12 software, and the Common Effect Model (CEM) was selected as the model. Hypothesis testing using the model feasibility test (F-test) indicated that the model is suitable for measuring the influence of the independent variables on the dependent variable. The research results show that: (1) deferred tax and tax planning simultaneously have a significant effect on earnings management; (2) deferred tax does not have a significant partial effect on earnings management, indicating that deferred tax does not directly drive earnings management; and (3) tax planning has a positive and significant partial effect on earnings management.
Abstract:Transformasi industri digital telah mengubah kebutuhan kompetensi lulusan perguruan tinggi sehingga mahasiswa tidak hanya dituntut memiliki kompetensi akademik, tetapi juga kesiapan karier (career readiness) yang sesuai…
dengan dinamika dunia kerja. Namun, berbagai program pendampingan karier di perguruan tinggi masih didominasi oleh penyampaian informasi yang bersifat umum dan belum terintegrasi dengan pengembangan pengalaman berbasis proyek. Kegiatan Pengabdian kepada Masyarakat ini bertujuan mengimplementasikan Project-Oriented Career Readiness Framework (PCRF) sebagai model pendampingan untuk meningkatkan kesiapan karier mahasiswa dalam menghadapi industri digital. Kegiatan dilaksanakan pada 8 Mei 2026 di Fakultas Teknologi Komunikasi dan Informatika (FTKI) Universitas Nasional dan diikuti oleh 156 mahasiswa peserta Yudisium Tahun Akademik 2025/2026. Metode yang digunakan berupa pendampingan partisipatif melalui lima tahapan PCRF, yaitu Industry Insight, Self and Skill Mapping, Career Planning, Project and Portfolio Development, serta Career Readiness Evaluation. Evaluasi kegiatan mengacu pada model Kirkpatrick pada aspek Reaction dan Learning melalui observasi partisipatif, diskusi interaktif, refleksi peserta, dokumentasi, dan umpan balik lisan. Hasil kegiatan menunjukkan bahwa implementasi PCRF mampu memfasilitasi mahasiswa dalam memahami perkembangan industri digital, mengidentifikasi kompetensi yang dimiliki, menyusun perencanaan karier, serta membangun portofolio profesional berbasis pengalaman proyek. Tingginya partisipasi dan antusiasme peserta selama kegiatan mengindikasikan bahwa pendekatan pendampingan berbasis proyek memberikan pengalaman belajar yang lebih kontekstual dibandingkan seminar karier konvensional. Dengan demikian, Project-Oriented Career Readiness Framework (PCRF) berpotensi menjadi model pendampingan kesiapan karier yang dapat direplikasi pada berbagai program pengembangan mahasiswa di perguruan tinggi untuk mendukung peningkatan daya saing lulusan menghadapi industri digital.
Abstract:Kematangan karier merupakan salah satu aspek penting yang perlu dimiliki peserta didik sebagai bekal dalam menentukan pilihan pendidikan lanjutan maupun pekerjaan di masa depan. Salah satu faktor yang diduga berhubungan…
dengan kematangan karier adalah keikutsertaan siswa dalam kegiatan ekstrakurikuler. Penelitian ini bertujuan untuk mengetahui perbedaan kematangan karier antara siswa yang mengikuti kegiatan ekstrakurikuler dengan siswa yang tidak mengikuti kegiatan ekstrakurikuler di Madrasah Aliyah Negeri Kota Serang. Penelitian menggunakan pendekatan kuantitatif dengan metode komparatif. Sampel penelitian berjumlah 404 siswa yang berasal dari MAN 1 Kota Serang dan MAN 2 Kota Serang, yang dipilih menggunakan teknik stratified random sampling. Pengumpulan data dilakukan menggunakan angket kematangan karier yang disusun berdasarkan enam aspek kematangan karier yaitu orientasi karier, informasi dan perencanaan karier, konsistensi pilihan karier, pemantapan karakteristik diri, kemandirian dalam memilih karier, serta kebijaksanaan dalam memilih karier. Data dianalisis melalui uji normalitas, uji homogenitas, dan uji komparatif. Hasil penelitian menunjukkan bahwa tingkat kematangan karier siswa secara umum berada pada kategori baik dengan nilai rata-rata sebesar 194,16. Namun demikian, hasil pengujian hipotesis menunjukkan tidak terdapat perbedaan yang signifikan antara siswa yang mengikuti kegiatan ekstrakurikuler dan siswa yang tidak mengikuti kegiatan ekstrakurikuler (Sig. = 0,347 > 0,05). Temuan ini menunjukkan bahwa keikutsertaan dalam kegiatan ekstrakurikuler bukan merupakan faktor yang membedakan tingkat kematangan karier siswa. Kematangan karier diduga lebih dipengaruhi oleh berbagai faktor lain, seperti pemahaman diri, dukungan keluarga, pengalaman belajar, layanan bimbingan karier, dan akses terhadap informasi karier.
Career maturity is an important aspect that students need to develop in preparing for future educational and occupational choices. One factor that is assumed to be related to career maturity is participation in extracurricular activities. This study aimed to examine the differences in career maturity between students who participated in extracurricular activities and those who did not in State Islamic Senior High Schools (Madrasah Aliyah Negeri) in Serang City. This study employed a quantitative approach using a comparative research design. The sample consisted of 404 students from MAN 1 Serang City and MAN 2 Serang City selected through stratified random sampling. Data were collected using a career maturity questionnaire six dimensions of career maturity: career orientation, career information and planning, consistency of career preferences, crystallization of self-characteristics, career independence, and wisdom in career choice. Data were analyzed using normality testing, homogeneity testing, and comparative analysis. The results indicated that students' career maturity was generally at a good level, with a mean score of 194.16. However, the hypothesis testing revealed no significant difference in career maturity between students who participated in extracurricular activities and those who did not (Sig. = 0.347 > 0.05). These findings suggest that participation in extracurricular activities is not a distinguishing factor in students' career maturity. Career maturity is likely influenced by other factors, including self-understanding, family support, learning experiences, career guidance services, and access to career information.
Abstract:This study aims to examine the effect of profitability, liquidity, and leverage on tax aggressiveness in health sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2022–2025. Tax aggressiveness is…
is measured using the GAAP Effective Tax Rate (GAAP ETR), while profitability is proxied by Return on Assets (ROA), liquidity by the Current Ratio (CR), and leverage by the Debt to Equity Ratio (DER). A quantitative research method with descriptive and verificative approaches is employed. The population consists of 38 health sector companies, from which 11 companies are selected as samples through purposive sampling, yielding 44 firm-year observations. Data analysis is performed using panel data regression with the Fixed Effect Model (FEM) estimated through EViews 12. The results show that: (1) profitability does not significantly affect tax aggressiveness (prob. = 0.1023 > 0.05); (2) liquidity does not significantly affect tax aggressiveness (prob. = 0.4822 > 0.05); (3) leverage significantly affects tax aggressiveness (prob. = 0.0424 < 0.05); and (4) profitability, liquidity, and leverage simultaneously affect tax aggressiveness (prob. F-statistic = 0.0006 < 0.05), with an Adjusted R-squared of 0.48 or 48%. These findings suggest that debt financing structure plays a critical role in corporate tax planning decisions within the Indonesian health sector.
Abstract:This study aims to map innovative solutions based on multi-stakeholder collaboration to optimize the implementation of the Child-Friendly Schools (CFS) Policy in Labuhanbatu Regency, which in practice still faces various…
obstacles. Through a descriptive qualitative approach with data collection techniques such as literature review, in-depth interviews, observations, and Focus Group Discussions (FGDs) in three elementary schools, this study identifies the root causes of the problems. The main findings reveal that the obstacles to the implementation of the CFS are multidimensional, including a substantial lack of understanding of the CFS among educators and parents, limited financial and human resources, resistance to changes in school culture, and weak coordination and active participation from all stakeholders, including children. The value and contribution of this study lies in the proposition of a systemic solution that fills the gap in existing literacy, which goes beyond problem identification. This study recommends a series of integrated innovative solutions, such as the use of digital platforms for outreach and complaints, continuous capacity building of educators, strengthening child participation through official forums, and most importantly, the establishment of a multi-stakeholder collaboration forum and the integration of the CFS policy into regional planning and budgeting (RPJMD/APBD). Key recommendations emphasize the establishment of a multi-stakeholder collaboration forum involving schools, local governments, communities, and the business world, as well as the establishment of an independent monitoring team to ensure accountability.
Abstract:Spent coffee grounds are one of the organic wastes that remain underutilized despite their significant potential to be transformed into value-added products. This community service program aimed to enhance the knowledge…
and practical skills of the residents of Jingkang Village in converting spent coffee grounds into aromatherapy candles and air fresheners based on the principles of the circular economy. The program employed a Participatory Action Research (PAR) approach consisting of problem identification, program planning, training implementation, monitoring and evaluation, and reflection. The activity involved 15 participants, including community members, micro-enterprise actors, and women's community groups. Program effectiveness was evaluated using pre-test and post-test assessments and analysed through a Paired Sample t-test. The results demonstrated that the average participant score increased from 46.70 to 86.00, representing an 84.15% improvement. Statistical analysis confirmed a significant difference between pre-test and post-test scores (p < 0.001). Furthermore, all program success indicators were achieved, including a 100% attendance rate, 100% participant competency in producing the products, a participant satisfaction level of 93.30%, and all products meeting usability standards. The novelty of this program lies in integrating the Participatory Action Research (PAR) approach, circular economy principles, and quantitative statistical evaluation into a community empowerment model utilizing spent coffee grounds as value-added products. This model has strong potential to be replicated in other coffee-producing communities to promote sustainable waste management and local economic development.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.