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Showing 11 articles found for "Separation"

Analysis of Public Service Ethics in Population Administration (Case Study of Family Card Making Services at the Palu City Population and Civil Registration Service)

Mappatoba, Mustainah, Haryono, Dandan
Abstract: This research aims to analyze public service ethics in population administration, with a focus on the Palu City Population and Civil Registry Service. Problems such as long processing times, unclear procedures, discrimination,… ation, unreasonable fees, unresponsive services, poor document quality, non-transparency and corrupt practices in processing Family Cards are the background for this research. The research method used is qualitative with a descriptive approach. Data was collected through in-depth interviews, observation and document analysis. Informants were selected using a purposive sampling technique from various levels in the organizational hierarchy, service applicants, and people who had interacted with population administration. The research results show several important findings. Efficient use of public funds, separation between personal and office property, and implementation of a merit system in employee recruitment and promotion are important aspects that need to be improved. In addition, responsibility, professional standards and accountability in the use of public funds must be improved. Responsiveness to complaints, problems and aspirations of the community is also a key factor in improving public service ethics. It is hoped that this research can contribute to understanding and improving ethical practices of public services in population administration. The practical implications of this research include recommendations for improvements in procedures, policies, and better organizational culture to ensure public services that are more ethical and responsive to community needs.

The Impact of Resilience in The Psychosocial Support of Internally Displaced Secondary School Students in Cameroon

Akenji, Cliford Fru-Ngongban
Abstract: This study sets out to determine the impact of resilience in the psychosocial support of internally displaced secondary school students in Cameroon. The researcher was motivated by the crises that is affecting two regions… s in the country which has exposed children to significant risks of diverse forms such as sexual violence, seizure of daily activities, dropping out of school, destruction of infrastructure, association to armed groups, family separation all resulting to extended psychosocial distress and mental disorders especially among some children.The mixed method approach was adopted by the researcher. In the quantitative phase, a sample of 317 participants was drawn from some public schools in the selected regions. The qualitative data was collected from the field with the aid of an Interview guide. Data were analysed used analysing using both descriptive and inferential statistics and the interview guide was analysed using the process of thematic content analysis. The results reveal that the impact of resilience in the psychosocial support of internally displaced secondary students in Cameroon was significant for all the predictive components thus indicating their significance in providing psychosocial assistance among internally displaced secondary school students

Cybergogy-Assisted E-Module to Boost Middle Schoolers’ Digital Literacy in the Mixture Separation Topic

Ramadhani, Novitasari, Subekti, Hasan
Abstract: This study aims to describe the effect of a cybergogy-based approach supported by an e-module in fostering students’ digital literacy on the topic of mixture separation. Motivated by the demands of Industry 4.0/Society 5.0&#8230; 5.0 and low literacy outcomes (e.g., PISA 2022) as well as preliminary findings at SMP Negeri 1 Bagor—where only 50% of students surpassed the Minimum Mastery Criterion (KKM) of 70 in science—the research employed a pre-experimental one-shot case study design with 32 Grade VIII-D students. Digital-literacy performance was measured through a verified posttest and analyzed descriptively and inferentially. Shapiro–Wilk testing indicated non-normality, so a Wilcoxon test was conducted against the KKM benchmark. The mean posttest score was 82.28 (min 75.00; max 91.66), with average achievement across components of 79% (high category); hypertext navigation was the strongest component (94%, very high), while content evaluation was the weakest (64%, high). The Wilcoxon test yielded Asymp. Sig (2-tailed) < 0.001, indicating a significant improvement relative to the benchmark. These findings suggest that the cybergogy-assisted e-module is effective for cultivating students’ digital literacy in mixture separation, with device-access constraints noted as a practical limitation for future implementations.

THE IMPLEMENTATION OF THE ENTITY CONCEPT IN MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) OF MARINE CAPTURE FISHERIES (A STUDY OF MR. NIKO’S MARINE CAPTURE FISHING BUSINESS IN LEMITO VILLAGE, LEMITO DISTRICT, POHUWATO REGENCY)

Komendangi, Aldi D., Mahdalena, Mahdalena, Lukum, Amir
Abstract: This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato&#8230; uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.

A WISE FINANCIAL CONTROL PROGRAM TO IMPROVE THE FINANCIAL STABILLITY OF CHICKEN SEMPOL MICRO AND SMALL ENTERPRISES(MSEs)

Silvian G. Pattiasina, Ilham N. Bugis, Pauji Tasalisa
Abstract: Micro and Small Enterprises (MSEs) play an important role in supporting local economic development; however, many MSE actors still face challenges in managing their business finances effectively. Common problems include&#8230; the absence of systematic financial records, the mixing of personal and business finances, and limited understanding of financial control. This community service program aimed to improve the financial literacy and financial management practices of the Sempol Ayam Micro and Small Enterprise through an educational and mentoring-based approach. The program was implemented through counseling, training, and direct mentoring focusing on daily transaction recording, cash flow management, production cost calculation, and the preparation of simple profit and loss statements. The results indicate a significant improvement in the partner’s financial management practices, including more systematic bookkeeping, clearer separation of personal and business finances, more accurate cost calculations, and better monitoring of business performance. Overall, the program contributed positively to enhancing financial control, financial stability, and business sustainability of the micro-enterprise. These findings demonstrate that simple and practical financial management assistance can effectively strengthen the capacity of Micro and Small Enterprises.

Pendidikan Agama Islam di Perguruan Tinggi: Integrasi Ilmu dan Nilai Spiritual

Jimi Harianto, Dinda Mufida, Reni Aryani, Zahra Saputri
Abstract: Islamic Religious Education in higher education frequently experiences a reduction of meaning due to the separation between the mastery of empirical sciences and the cultivation of spirituality, resulting in its position&#8230; being perceived as a complementary course with limited integration into other academic disciplines. This condition raises both conceptual and practical issues regarding how to design a model of Islamic Religious Education that systematically, applicatively, and contextually integrates scientific knowledge and spirituality within contemporary higher education. This study aims to formulate such an integrative framework through a qualitative approach based on an in-depth literature review of books, journal articles, and research findings, which are analyzed thematically and conceptually. The results identify three main strategies: the development of an interdisciplinary curriculum that internalizes ethical–tawhidic values within professional sciences, the implementation of value-based pedagogy that connects spiritual concepts such as as-sidq and al-amanah with real-life case studies, and the strengthening of campus culture that supports value internalization through co-curricular activities and community service. The synthesis of findings indicates that this integrative model has the potential to enhance students’ moral awareness, spiritual resilience, and ethical decision-making capacity in responding to the dynamics and complexities of modern life. The conclusion emphasizes that the integration of scientific knowledge and spirituality in Islamic Religious Education is not merely a curricular supplement, but a strategic necessity in higher education. The novelty of this study lies in the formulation of a conceptual framework that positions spirituality as an overarching paradigm that provides meaning, direction, and ethical responsibility for the entire structure of knowledge, while offering an applicative model to overcome the dichotomy between secular science and religion in order to produce graduates with strong character, reflective capacity, and a commitment to social responsibility. The theoretical and practical implications of this model are expected to serve as a reference for academic policy development and innovation in Islamic Religious Education learning that is adaptive to global challenges and responsive to the needs of students across contemporary interdisciplinary fields in a sustainable, transformative, and contextually Islamic humanistic value-based manner.

Pelatihan Manajemen Keuangan Dalam Meningkatkan Daya Saing Serta Keberlanjutan Bisnis UMKM di Desa Burai

Purnamasari, Endah Dewi, Aziatul, Reny, Asharie, Asmawati
Abstract: Abstract: Burai Village in Ogan Ilir Regency, South Sumatra, has significant potential in the Micro, Small, and Medium Enterprises (MSMEs) sector, particularly in the creative industry, culinary arts, and handicrafts. However,&#8230; wever, MSMEs in this village face various challenges, especially in financial management, such as unstructured bookkeeping, low financial literacy, and limited access to formal capital. This community service program aims to enhance MSME actors’ understanding of the importance of sound financial management and the use of technology in managing their finances. The program was implemented in three stages: preparation (survey and material development), implementation (socialization and training), and evaluation to ensure participants' understanding and application of financial management practices. The training results showed a significant improvement in MSME actors' knowledge of financial recording, separation of personal and business finances, and the use of digital tools such as Sepran accounting apps and e-wallets. MSME actors also began preparing more structured financial reports to facilitate access to funding. This program successfully improved the competitiveness and sustainability of MSMEs in Burai Village. Keywords: financial management; UMKM; digital technology   Abstrak: Desa Burai di Kabupaten Ogan Ilir, Sumatera Selatan, memiliki potensi besar dalam sektor Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di industri kreatif, kuliner, dan kerajinan tangan. Namun, UMKM di desa ini menghadapi berbagai tantangan, terutama dalam pengelolaan keuangan, seperti pencatatan yang tidak terstruktur, rendahnya literasi keuangan, serta kesulitan dalam mengakses permodalan formal. Program pengabdian ini bertujuan untuk meningkatkan pemahaman pelaku UMKM tentang pentingnya manajemen keuangan yang baik dan pemanfaatan teknologi dalam pengelolaan keuangan mereka. Metode pengabdian dilaksanakan melalui tiga tahap, yaitu persiapan (survey dan penyusunan materi), pelaksanaan (sosialisasi dan pelatihan), serta evaluasi  untuk memastikan pemahaman dan implementasi pengelolaan keuangan oleh pelaku UMKM di Desa Burai Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman pelaku UMKM mengenai pencatatan keuangan, pemisahan keuangan pribadi dan usaha, serta pemanfaatan teknologi digital, seperti aplikasi akuntansi sepran dan e-wallet. Pelaku UMKM juga mulai mempersiapkan laporan keuangan yang lebih terstruktur untuk mempermudah akses modal. Program ini berhasil meningkatkan daya saing dan keberlanjutan bisnis UMKM di Desa Burai. Kata kunci: manajemen keuangan; UMKM; teknologi digital

Pendampingan Penerapan Hazard Analysis Critical Control Point (HACCP) Pada UMKM Pengolahan Abon Lele

Ernawati, Ernawati, Ainiyah, Roisatul, Palupi, Hapsari Titi, Syarwani, Muhammad, Hasyim, Mochamad, Huda, Miftahul, Ahwan, Zainul, Hakim, Lukman, Sulhan, Muhammad, Swasono, Muh Aniar Hari
Abstract: Suole MSME is a catfish floss producer committed to enhancing product quality through the implementation of the Hazard Analysis and Critical Control Point (HACCP) system.  Implementation is carried out by development and&#8230; d verification of the production process flow diagram, hazard identification, determination of Critical Control Points (CCPs), and establishment of critical limits. This community service activity aimed to provide knowledge and assistance in HACCP implementation to enhance food safety, product quality, and competitiveness. The activity was conducted from October to December 2024 at UMKM Suole, and included interviews, field observations, and HACCP assistance and analysis. The results show that the catfish floss production process involves several critical stages that require monitoring, such as raw material reception, meat separation, frying, and packaging. Hazard identification and determination of Critical Control Points (CCPs) have been carried out to prevent biological, chemical, and physical contamination. The importance of developing Standard Operating Procedures (SOPs), maintaining sanitation, and controlling processing time and temperature was emphasized. Improving the understanding of HACCP among MSME actors is a key factor in effective hazard control and achieving food safety. Keywords: catfish floss; food safety; HACCP; hazard   Abstrak: UMKM Suole merupakan salah satu produsen abon lele yang berupaya meningkatkan kualitas produk melalui penerapan Hazard Analysis Critical Control Point (HACCP). Penerapan dilakukan dengan penyusunan dan verifikasi diagram alir proses produksi abon lele, identifikasi bahaya, serta penetapan CCP dan batas kritis. Kegiatan pengabdian ini bertujuan memberikan wawasan dan pendampingan penerapan HACCP guna meningkatkan keamanan pangan, mutu, dan daya saing produk. Kegiatan dilaksanakan pada Oktober hingga Desember 2024 di UMKM Suole, meliputi wawancara, observasi lapangan, serta pendampingan dan analisis HACCP. Hasil kegiatan menunjukkan bahwa proses produksi abon lele mencakup beberapa tahap penting yang memerlukan pengawasan, seperti penerimaan bahan baku, pemisahan daging, penggorengan, dan pengemasan. Telah dilakukan identifikasi bahaya dan penetapan titik kendali kritis (CCP) untuk mencegah kontaminasi biologis, kimia, dan fisik. Selain itu, ditekankan pentingnya penyusunan SOP, sanitasi, serta pengendalian suhu dan waktu proses. Peningkatan pemahaman pelaku UMKM terhadap HACCP menjadi faktor kunci dalam pengendalian bahaya dan pencapaian keamanan pangan produk. Kata kunci: abon lele; bahaya; HACCP; keamanan pangan

COMPARISON OF CLUSTERING MODELS FOR GROUPING LIFESTYLE PATTERNS AND OBESITY FACTORS

Al Mas Ud, Khalid, Fathoni, Fathoni, Muhammad Kurniawan, Hafiz
Abstract: Abstract: Obesity is an escalating global health concern, with unhealthy lifestyle patterns contributing significantly to its development. This study aims to evaluate and compare three clustering techniques for categorizing&#8230; ing lifestyle patterns and obesity-related factors: K-Means, Agglomerative Clustering, and Gaussian Mixture Model (GMM). The data used in this study is sourced from the Food Nutrition dataset, which includes variables such as dietary habits, physical activity, and socio-economic status. The three clustering methods were assessed using evaluation metrics such as Silhouette Score, Davies-Bouldin Index (DBI), and Calinski-Harabasz Index (CHI). The findings revealed that K-Means exhibited the best performance in terms of cluster separation with a Silhouette Score of 0.5559, while GMM showed better flexibility in handling more complex data. Although Agglomerative Clustering produced acceptable results, it had a higher overlap between clusters compared to the other methods. This study offers valuable insights into selecting the most appropriate clustering technique based on the data characteristics.             Keywords: agglomerative; clustering; GMM; k-means; lifestyle patterns; obesity   Abstrak: Obesitas menjadi masalah kesehatan yang semakin meningkat di seluruh dunia, dengan pola hidup yang tidak sehat berperan besar dalam perkembangannya. Penelitian ini bertujuan untuk membandingkan tiga metode clustering dalam mengelompokkan pola gaya hidup dan faktor yang memengaruhi obesitas, yaitu K-Means, Agglomerative Clustering, dan Gaussian Mixture Model (GMM). Data yang digunakan diperoleh dari dataset Food Nutrition yang mencakup informasi terkait pola makan, aktivitas fisik, serta faktor sosial-ekonomi. Ketiga metode tersebut diuji dengan menggunakan beberapa metrik evaluasi, seperti Silhouette Score, Davies-Bouldin Index (DBI), dan Calinski-Harabasz Index (CHI). Hasil penelitian menunjukkan bahwa K-Means memiliki kinerja terbaik dalam hal pemisahan klaster, dengan nilai Silhouette Score sebesar 0.5559, sementara GMM lebih fleksibel dalam menangani data yang lebih kompleks. Meskipun Agglomerative Clustering memberikan hasil yang dapat diterima, tumpang tindih antar klaster lebih besar dibandingkan dengan kedua metode lainnya. Penelitian ini memberikan pemahaman yang lebih baik mengenai pemilihan metode clustering yang tepat berdasarkan karakteristik data yang digunakan.   Kata kunci: agglomerative; clustering; GMM; k-means; obesitas; pola gaya hidup

Analisis Sistem Informasi Akuntansi Berbasis Syariah Pada Penjualan UMKM Pabrik Tahu Di Desa Tegalgusi Kabupaten Jember

Juwita Indah Permata, Rini Puji Astuti
Abstract: Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian sehingga memerlukan pengelolaan keuangan yang akuntabel melalui Sistem Informasi Akuntansi (SIA). Penelitian ini bertujuan menganalisis penerapan&#8230; nerapan Sistem Informasi Akuntansi berbasis syariah pada penjualan UMKM Pabrik Tahu di Desa Tegalgusi Kabupaten Jember serta mengidentifikasi potensi dan kendala penerapan prinsip akuntansi syariah dalam mendukung akuntabilitas usaha. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi masih dilakukan secara manual melalui pencatatan pemasukan dan pengeluaran dalam buku harian. Penerapan tersebut telah mencerminkan nilai amanah, kejujuran, transparansi, dan prinsip maqashid syariah, khususnya hifz al-mal (perlindungan harta). Potensi penerapan prinsip syariah terlihat dari adanya pencatatan transaksi yang dapat ditelusuri sehingga mendukung akuntabilitas usaha. Namun, masih terdapat kendala berupa belum tersusunnya laporan keuangan formal, keterbatasan pemahaman akuntansi, serta belum adanya pemisahan keuangan usaha dan pribadi. Penelitian ini memberikan kontribusi dalam pengembangan Sistem Informasi Akuntansi berbasis syariah pada UMKM sektor pangan. Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy and require accountable financial management through an Accounting Information System (AIS). This study aims to analyze the implementation of a Sharia-based Accounting Information System in the sales activities of a tofu manufacturing MSME in Tegalgusi Village, Jember Regency, and to identify the potential and challenges of applying Sharia accounting principles in supporting business accountability. This study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the accounting information system is still implemented manually through the recording of cash inflows and outflows in a daily bookkeeping system. Despite its simplicity, the system reflects the values of trustworthiness, honesty, transparency, and the maqashid sharia principle, particularly hifz al-mal (protection of wealth). The potential of applying Sharia principles is evident in the existence of traceable transaction records that support business accountability. However, several challenges remain, including the absence of formal financial statements, limited accounting knowledge, and the lack of separation between business and personal finances. This study contributes to the development of Sharia-based Accounting Information Systems for MSMEs in the food industry sector.