EJurnal UNCEN (Universitas Cenderawasih)
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    IMPLEMENTASI PROGRAM KELUARGA HARAPAN DI DESA KUBANG JAYA KECAMATAN SIAK HULU KABUPATEN KAMPAR

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    The Family Hope Program is one of the programs that aims to provide assistance to the underprivileged, to reduce poverty, and improve the quality of existing human resources. This study aims to determine how the implementation of the Family Hope Program is in Kubang Jaya Village, Siak Hulu District, Kampar Regency. The urgency of this research lies in the need to evaluate program implementation to ensure it is targeted and effective. This research is a qualitative research with data collection techniques in this research using several methods, namely literature studies, observations, and interviews. There are several problem factors that are related to the substance of the policy, the behavior of the implementer\u27s duties, resources and participation of the target group. In the theory of policy implementation put forward by Muchlis Hamdi (2014) which consists of resources, participation of the target group, the behavior of the implementer\u27s duties and the substance of the policy. The implementation of PKH is expected to improve the welfare of the community in terms of improving the standard of living of socio-economic, education, and health, especially in poor communities. The purpose of this study is to determine the Implementation of PKH and the Supporting and Inhibiting Factors of PKH Implementation. The implementation of this PKH program has not gone well because there are several indicators that cause the program not to run smoothly

    Analisis Faktor Pendukung Dan Penghambat Pembelajaran Kimia Pada Materi Struktur Atom Kelas XI(C): Analisis Faktor Pendukung Dan Penghambat Pembelajaran Kimia Pada Materi Struktur Atom Kelas XI(C)

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    This research aims to analyze factors that support and hinder chemistry learning on atomic structure material in class XI(C). research method used is a qualitative descriptive method by describing the data obtained from test results and correlating them with IQ, aptitude, and interest tests. techniques used for data collection are observation, interviews, test questions, and documentation.Test instrument consists 42 items form multiple-choice questions that are arranged based on content validity and have been validated by experts.results obtained show that students with high IQ will also achieve high learning outcomes, namely, those with an IQ 126 achieve a learning result 95, and about 5.4% students with an IQ 117 achieve a learning result 85. Conversely, those with low intelligence will have low learning outcomes, as evidenced by 8.2% students having an IQ 62. having an IQ 62. Obtaining learning outcomes scores ranging from 54 to 58, despite some deviations, indicates that an increase in students\u27 intelligence levels will always be accompanied by increase in learning outcomes.Talent affecting students\u27 learning outcomes, namely scholastic talent, shows average score 17.5 learning outcomes 83, abstract thinking has average score 45 and achieves learning outcomes 83, and clerical speed accuracy has average score 42.5 with learning outcomes 83, while talents that hinder learning scholastic talent, abstract thinking,clerical speed and accuracy, as these will result in low ability scores low learning outcomes if their talent levels are low. Interest needed for learning chemistry on the topic atomic structure includes a science interest and a personal social interest.Penelitian ini bertujuan untuk menganalisis faktor yang mendukung dan menghambat pemebelajaran kimia pada materi struktur atom di kelas XI(C) di. adalah Metode penelitian yang digunakan adalah metode deskriptif kualitatif dengan mendeskripsikan datayang di peroleh dari hasil soal tes dan hubungkan dengan tes IQ,bakat dan minat. Teknik yang digunakan dalam pengumpulan data ini yaitu observasi, wawancara, soal tes,dokumentasi. Instrumen soal tes digunakan sebanyak 42 butir soal dalam bentuk soal pilihan ganda yang di susun berdasarkan validitas isi dan telah di validasi ahli. Hasil yang di peroleh bahwa kecerdasan peserta didik yang memiliki IQ tinggi akan mendapatkan hasil  belajar juga tinggi yaitu 126 mendapatkan dan mendapat hasil belajar 95 dan sebanayak 5,4% peserta didik yang memiliki IQ 117 dan mendapatkan hasil belajar 85, begitupun sebaliknya kecerdasan yang rendah akan mendapatkan hasil belajar yang rendah yaitu 8,2% peserta didik mendapat IQ 62 dan mendapatkan nilai hasil belajar 54 hingga 58 walaupun ada beberapa penyimpangan, hal menujukan bahwa kenaikan tingkat kecerdasan peserta didik akan selalu di ikuti kenaikan hasil belajar. Bakat yang mempengarui hasil belajar peserta didik yakni bakat skolastik menunjukan rata-rata nilai 17,5 mendapat nilai hasil belajar 83, abstrak memiliki nilai rata-rata 45 dan mendapatkan hasil belajar 83, ketelitain kecepata klarikal memiliki nilai rata-rata 42,5 dan memiliki nilai hasil belajar 83 sedangkan bakat yang menghambat pembelajaran adalah bakat skolastik, abstrak dan ketelitian kecepatan klarikal itu sendir apabila nilai bakatnya rendah dan hasil belajar juga rendah. Minat yan

    Development of a Social Accountability Model in Papua New Guinea Border Villages

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    This research examined social accountability in village fund management in the Papua New Guinea border region, specifically in the villages of Skow Sae, Skow Mabo, and Moso. The study aimed to assess how information transparency and service monitoring impact community participation. Data were collected through in-depth interviews, document studies, and questionnaires, with 69 out of 150 questionnaires returned. The analysis uses the TETRAD tool to generate a questionnaire model that is then administered to respondents. This research sample employs a purposive method, specifically targeting respondents who possess knowledge and actively participate in the management of village funds. The findings revealed that effective service monitoring positively influences community participation, whereas information transparency does not always lead to increased participation. The research underscores the importance of collaborative efforts between village governments and communities to enhance social accountability and ensure fair resource distribution. Despite the model\u27s limitations due to the small sample size, the study highlights the need for improved facilities, training, and digital platforms to support transparency and accountability in village governanc

    SYSTEMATIC LITERATUR REVIEW MEMBANGUN SISTEM PENGENDALIAN: MENGURANGI RISIKO KECURANGAN MELALUI FRAUD TRIANGLE_SYSTEMATIC LITERATUR REVIEW

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    Tinjauan literatur sistematis ini mengeksplorasi 15 artikel yang membahas peran sistem pengendalian internal dalam mengurangi risiko kecurangan melalui pendekatan fraud triangle, yang meliputi tekanan, kesempatan, dan rasionalisasi. Penelitian menemukan bahwa tekanan yang dialami karyawan, baik dari kondisi finansial maupun tuntutan pekerjaan, dapat meningkatkan kemungkinan terjadinya kecurangan. Selain itu, kelemahan dalam sistem pengendalian memberikan peluang bagi individu untuk melakukan tindakan curang tanpa terdeteksi, sedangkan rasionalisasi digunakan untuk membenarkan perilaku tersebut. Penelitian ini menekankan pentingnya memperkuat sistem pengendalian melalui audit yang rutin, penerapan sistem pelaporan yang aman, dan pengembangan budaya organisasi yang menjunjung tinggi etika. Dalam konteks sektor publik, terutama di pemerintahan daerah, pengawasan yang ketat terhadap pengeluaran sangat diperlukan untuk mencegah korupsi. Rekomendasi yang dihasilkan mencakup pelatihan etika untuk karyawan dan evaluasi berkala terhadap sistem pengendalian, serta perlunya penelitian lebih lanjut untuk memahami faktor-faktor yang memengaruhi efektivitas sistem pengendalian di berbagai konteks.   Kata Kunci: Sistem Pengendalian Internal, Risiko Kecurangan, Fraud Triangle. &nbsp

    Kidney Stone Treatment Using the Percutaneous Nephrolithotomy Method (PCNL)

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    Kidney stones are a serious condition that often occurs in the wider community. The presence of this disease is influenced by genetic factors, diet, dehydration, irregular lifestyle, and unhealthy lifestyle. One of the treatments used to treat kidney stones is Percutaneous Nephrolithotomy (PCNL) for kidney stones measuring more than two centimeters. This study aims to find out about kidney stone treatment using the PCNL method. The method used is a literature study by discussing five study focuses, namely (1) healthy kidney structure and its role in maintaining body balance, (2) kidney structural abnormalities and their impact on health, (3) kidney stone treatment methods and their impact on health, (4) PCNL as a modern treatment solution for kidney stone sufferers, and (5) the process of implementing PCNL in kidney stone treatment. It can be concluded that healthy kidneys are vital organs with integrated structures and functions to maintain the physiological balance of the body and play a role in producing the hormones renin, erythropoietin, and calcitriol. Kidney disorders that often appear are kidney stones caused by waste in the blood or crystallized chemicals such as calcium and oxalic acid. Pharmacological therapy is a therapy that is often used to treat kidney stones using medical drugs and also surgery, but this method has side effects due to the drugs given. PCNL is a non-invasive treatment that utilizes sophisticated medical technology to treat kidney stones. PCNL treatment is done by making a small incision in the skin of kidney stone sufferers so that it does not have significant side effects. PCNL has a high success rate for the treatment of kidney stone

    Implikasi Kebijakan Pajak Digital Terhadap Aktivitas Ekonomi Generasi Z di Era Transformasi Digital Indonesia

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    This research examines the implications of digital tax policy on Generation Z\u27s economic activities in Indonesia\u27s digital transformation era. The study aims to analyze the impact of digital tax policies on consumption behavior and business ventures involving Generation Z, examine their responsiveness to these policies, identify challenges and opportunities in adapting to the increasingly regulated digital economy, and measure their contribution to state revenue through digital tax compliance. Using literature review and library research methodologies, this study analyzes how digital tax policies, including the implementation of 10% Value Added Tax (VAT) on digital products and services, influence Generation Z\u27s consumption patterns and business strategies. The findings reveal that the implementation of this policy has resulted in significant changes in Generation Z\u27s digital consumption behavior, where they tend to become more selective and prioritize spending on essential needs. As MSMEs operators, Generation Z faces challenges in adapting to this policy, particularly in adjusting profit margins and marketing strategies. Some MSMEs have responded by adopting product diversification strategies and digital marketing innovations, while others struggle to adapt due to limited access to technology and financial literacy. The research concludes that while digital tax policies present challenges for Generation Z\u27s economic activities, they also promote increased tax literacy and innovation in business strategies. The study recommends the necessity of involving Generation Z in the policy-making process to ensure more effective and equitable implementation of digital tax policies.Keywords: digital tax, generation z, digital econom

    Analisis Pengaruh Penghindaran Pajak dan Profitabilitas Terhadap Nilai Perusahaan Sektor Barang Konsumsi Tahun 2019-2023

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    The purpose of this study was to analyze the influence of various factors, namely tax avoidance and profitability on firm value. The samples used in this study were 6 companies. This study uses version 29 of the SPSS software application as a research data test tool for 30 samples in this study. This study uses samoel from manufacturing companies in the consumer goods sub- sector listed on the IDX for the 2019-2023 period. The method used for retrieval is using the porpusive sampling method. This study uses the classic assumption test and hypothesis testing. The results of this study indicate that tax avoidance has a positive effect on firm value, while profitability has a negative effect on firm value.Keywords: tax avoidance, profitability, firm valu

    Penerapan Teknologi Reverse Osmosis Berdaya Panel Surya Untuk Pemurnian Air Sumur dalam Rangka Penyediaan Air Bersih di SDN Inpres Arso X: Proyek Percontohan

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    The Community Service (PkM) activity has been carried out with the PkM partner, SD Negeri Inpres Arso X, in Keerom District, Papua, Indonesia. The issue faced by the PkM partner is its dependence on well water as the primary source of water for daily activities. However, the well water does not meet hygiene standards and is contaminated by bacteria, chemicals, or other pollutants that pose health risks, especially for children. Additionally, the limited access to electricity in Arso X creates a need for alternative power to operate the water purification system. This PkM activity aims to address these issues by implementing a solar-powered Reverse Osmosis system to purify the well water owned by the PkM partner. The PkM activities consist of three stages. First is the preparation stage, where the PkM team surveyed the location and interviewed the PkM partner. The next step involved designing the solar panel mounts, the RO system, and supporting electrical components. During the implementation stage, the PkM team conducted awareness sessions via short interactive lecture on the importance of clean water and the role of renewable energy, followed by a demonstration of water purification using solar-powered RO technology. The monitoring and evaluation phase showed that the PkM partner has benefited from the application of the solar-powered RO technology. Furthermore, regular maintenance of the RO system and solar panels is necessary.

    Identifikasi Sampah Laut di Pantai Kota Makassar dan Kabupaten Takalar, Sulawesi Selatan

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    Penelitian ini berfokus pada jumlah sampah jenis makro dan mikro di wilayah pesisir Kota Makassar dan Kabupaten takalar. Urgensi utama dari penelitian ini adalah posisi Indonesia yang memiliki timbulan sampah tahunan Indonesia mencapai lebih dari 19,13 juta ton. Menurut penelitian tersebut, Indonesia menghasilkan sampah plastik yang tidak dikelola sebesar 3,22 juta ton/tahun dan sekitar 0,48 – 1,29 juta ton/tahun mencemari lautan. Terdapat 3 kategori dalam analisis data  yakni berat sampah, komposisi jenis dan kepadatan sampah. Berdasarkan hasil analisis didapatkan penurunan total jumlah jenis dan berat sampah meso dan makro di Kota Makassar jika dibandingkan pada tahun 2021. Kepadatan dan persentase berat sampah makro dan meso lebih tinggi di Pantai Tanjung Bayang, Kota Makassar dibandingkan di Pantai Barombong, Kab. Takalar. Jenis sampah plastik dan busa plastik mendominasi baik pada ukuran makro maupun meso di kedua lokasi sampling

    Keragaman Genetik Ikan Kerapu Epinephelus areolatus di Perairan Selatan Kepala Burung Papua

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    Ikan kerapu Epinephelus areolatus adalah salah satu spesies ikan laut dalam genus Epinephelus yang penting secara ekologi, ekonomi, biologi, dan pangan. Genus ini tergolong tinggi tingkat keanekaragamannya. Meskipun demikian, informasi keragaman genetik spesies E. areolatus di bagian selatan bentang laut kepala burung Papua (Bird’s Head Seascape, BHS) masih terbatas. Tujuan penelitian ini adalah menentukan keragaman genetik ikan kerapu E. areolatus baik secara individu, populasi, dan antar populasi di selatan BHS. Untuk mencapai tujuan ini, peneliti telah mengumpulkan sampel ikan dari Fakfak dan Kaimana pada Agustus 2024. Analisis laboratorium dilakukan pada September 2025 menggunakan penanda genetik Cytochrome c oxidase sub unit 1 (COI) DNA mitokondria. Isolasi genom, amplifikasi gen COI, elektroforesis dan sekuensing fragmen gen COI adalah tahapan dalam analisis laboratorium ini. Hasil sekuensing pada 13 individu memperoleh panjang fragmen 665 panjang basa (pb). Hasil blast dan boldsystem terhadap ke-13 sekuens individu memastikan 12 sampel diantaranya adalah E. areolatus. Total teridientifikasi 35 sisi nukleotida yang berbeda antar individu spesies E. areolatus. Total 6 haplotipe yang teridentifikasi pada penelitian ini dengan keragaman haplotipe (Hd) populasi E. areolatus  di Kaimana 0,85714  dan keragaman nukleotida (Pi) 0,0193, sedangkan keragaman haplotipe  di perairan Fakfak sebesar 0.8333 dan keragaman nukleotida 0,0272. Jarak genetik rata-rata antar individu adalah 0.000 – 0.053.  Ikan kerapu Fakfak dan Kaimana memiliki hubungan yang sangat dekat yang ditunjukkan oleh pohon filogenetik dan jaringan haplotipe. Populasi ikan BHS ini juga mengalami pencampuran genetik dengan spesies yang sama asal perairan Pasifik seperti China, Philipina, Canada, dan lainnya

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