eJournal PoliTekniK TEGAL (Politeknik Harapan Bersama Tegal)
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How Audit Factors and Information Technology Affect Audit Report Lag: The Moderating Role of Firm Size?
No full textThis study examines the influence of audit factors and information technology implementation on audit report lag, with firm size as a moderating variable, in energy sector companies listed on the Indonesia Stock Exchange from 2020–2024. Using a quantitative descriptive approach with secondary data, 100 companies were selected through purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and moderated regression in SPSS 25. Results show that only Audit Opinion significantly increases audit report lag. Auditor Switching, Audit Tenure, and Information Technology show no significant effect, and firm size does not moderate any of these relationships
OPTIMISING THE ROLE OF POSYANDU HEALTH WORKERS IN INCREASING POSTNATAL VISITS TO POSYANDU
No full textThe postpartum period is a critical phase that requires regular maternal health monitoring to prevent complications such as bleeding and infection. However, data from the Tegal District Health Office in 2024 indicate that postpartum mothers’ attendance at posyandu remains relatively low, at only about 58%, which has not yet met the national target of 80%. This condition highlights the need for active involvement of posyandu cadres in improving postpartum visit rates. This study aims to identify the efforts made by posyandu cadres to increase postpartum mothers’ attendance at posyandu in Slawi Wetan Urban Village. The research employed a descriptive qualitative approach. Informants consisted of five posyandu cadres and four postpartum mothers who actively participated in posyandu activities. Data were collected through in-depth interviews and observation, then analyzed thematically. The results show that posyandu cadres undertook various efforts, including providing education on the importance of postpartum check-ups, conducting home visits, and reminding mothers of activity schedules through communication platforms such as WhatsApp. Supporting factors included assistance from health center staff and community enthusiasm, while challenges involved cadres’ limited time and low awareness among some postpartum mothers. In conclusion, posyandu cadres play an essential role in increasing postpartum visit rates through educational, persuasive, and personal approaches, although cross-sectoral support is still needed to achieve the expected target
Smart Finance: Desain dan Implementasi Sistem Keuangan Cerdas Real-Time Berbasis IoT untuk UMKM
No full textThe development of Internet of Things (IoT) technology and real-time data analytics provides opportunities to improve financial management efficiency for Micro, Small, and Medium Enterprises (MSMEs). However, most MSMEs in Indonesia still rely on manual bookkeeping, which is inefficient, prone to errors, and limits access to formal financing. This study aims to design and implement Smart Finance, an IoT-based intelligent financial system capable of processing transaction data automatically in real time. The research method includes system requirement identification, system design and device integration, application implementation, and system performance testing. The system was developed as a web-based application integrated with IoT devices such as ESP32-CAM to support automatic transaction recording, cash flow visualization, and digital financial report generation. The testing results indicate that the system can automatically record transactions with good accuracy, provide real-time financial dashboards, and deliver transaction notifications, thereby helping MSME owners monitor their financial conditions more quickly and transparently. The main contribution of this study lies in integrating IoT devices with a web-based financial recording system that enables automatic and real-time transaction recording, an approach that is still rarely implemented in MSME financial management. Although challenges related to internet connection stability remain, the developed system demonstrates potential in improving efficiency, transparency, and the quality of financial decision-making among MSMEs. This study concludes that Smart Finance can serve as a practical and adaptive digital financial solution to support the sustainability and competitiveness of MSMEs in the digital era
Penerapan Metode Canny Edge Untuk Deteksi Pelat Nomor Kendaraan Area Parkir PLN Mabar
No full textVehicle license plate detection is an essential component in modern parking management, particularly in institutional areas like PLN Mabar, which necessitate fast and accurate identification systems. This study focuses on applying the Canny Edge Detection method to accurately identify the edges of vehicle license plates under specific environmental settings, specifically lighting conditions of 100115 lux and a camera height of 40 cm, evaluated across various threshold levels. Widely regarded as an optimal edge detection algorithm, the Canny Edge method offers significant advantages, including high-precision edge detection, robust noise interference minimization, and the generation of clear object boundaries. The research findings demonstrate that this method delivers excellent performance for vehicle detection in parking facilities when operating under controlled lighting and camera parameters. Specifically, the test results reveal that within a threshold range of 50 to 500, the system achieves a flawless 100% detection accuracy. This highlights the method's effectiveness in capturing crucial object edges under the tested conditions. Conversely, increasing the threshold beyond 500 leads to a gradual decline in system accuracy, dropping to 20% at a threshold of 9001000. This decline indicates that excessively high threshold values cause the system to discard vital contours necessary for accurate detection. Ultimately, the system successfully detects license plate edges with a high success rate and stable processing times, proving its viability for practical implementation within the vehicle identification system at the PLN Mabar parking area
Optimasi Faktor Friksi dan Dinamis dengan Hibrida GA-ACO pada Estimasi Usaha Perangkat Lunak Agile
No full textEffort estimation remains a critical challenge in Agile Software Development due to the high dynamics of requirement changes and the reliance on friction factors (FF) and dynamic factors (DF) that are inherently subjective, often leading to significant deviations between estimated and actual project effort. This study aims to improve the accuracy of Agile software effort estimation by optimizing FF and DF parameters using a hybrid metaheuristic approach based on Genetic Algorithm and Ant Colony Optimization (GACO). The proposed method integrates a pheromone-based guided search mechanism from Ant Colony Optimization to generate high-quality initial populations, which are subsequently refined through the evolutionary process of Genetic Algorithm to achieve more stable and systematic parameter optimization. Experimental evaluation was conducted using two datasets, namely the Ziauddin dataset representing Agile projects and the Maxwell dataset encompassing cross-domain software projects. The results demonstrate that the GACO approach consistently outperforms the conventional Genetic Algorithm, as indicated by a substantial reduction in Mean Absolute Error from 616.38 to 354.81. Furthermore, statistical validation using the Wilcoxon Signed-Rank Test confirms that the performance difference between the two approaches is statistically significant. These findings indicate that integrating Ant Colony Optimization into Genetic Algorithm effectively enhances the accuracy, stability, and robustness of software effort estimation, thereby supporting more reliable resource planning in Agile software development
Pipeline NLP End-to-End untuk Peringkasan Abstraktif dan Ekstraksi Entitas Berita Berbahasa Indonesia Berbasis Model Transformer
No full textThe rapid growth of online news content poses challenges for readers to capture the core information quickly and accurately. This research proposes and implements an automated end-to-end pipeline that integrates three main stages: data acquisition, abstractive text summarization, and Named Entity Recognition (NER). The mT5 model is employed to generate coherent and concise summaries, while the BERT model is applied to extract key entities, including persons, organizations, and locations. The pipeline was evaluated using 100 news articles from the Egindo portal. Experimental results show that the system achieves an average text reduction of 62.47%, with a ROUGE-1 F1 score of 0.473. For NER tasks, the pipeline reached a Micro-F1 score close to 0.70, outperforming traditional approaches such as TextRank and CRF. These results demonstrate that the integration of Transformer-based models within a structured pipeline significantly improves summarization quality and entity extraction accuracy. The study contributes a practical NLP solution for the Indonesian language, providing a functional prototype that can be applied to online media analysis and media intelligence applications
Strategi Pembelajaran Berbasis Auditori dan Visual dalam Pendidikan Anak Usia Dini
No full textDibutuhkan peningkatan kualitas pembelajaran anak usia dini melalui penerapan strategi pembelajaran aktif berbasis visual dan auditori di Kelompok Belajar Islam Terpadu Permata Kita. Menyadari bahwa pembelajaran anak usia dini cenderung lebih baik melalui pengalaman multisensori, program ini mengintegrasikan lagu dan gambar ke dalam pembelajaran tematik. Tujuan dari program ini adalah untuk meningkatkan keterlibatan siswa, mendukung perolehan kosakata, serta menumbuhkan perkembangan sosial-emosional. Program ini menggunakan pendekatan penelitian tindakan partisipatif yang melibatkan tahap perencanaan, pelaksanaan, dan refleksi. Kegiatan yang dilakukan meliputi penggunaan kartu gambar, lagu tematik, dan sesi pelatihan guru. Data dikumpulkan melalui observasi kelas, wawancara guru, serta dokumentasi respon siswa. Hasil penelitian menunjukkan adanya dampak positif terhadap [WA1] partisipasi anak, dilihat dari antusiasme, respon, dan daya ingat terhadap materi pembelajaran. Media visual membantu memperjelas konsep abstrak, sementara lagu memperkuat pola bahasa dan rutinitas kelas. Kombinasi media visual dan auditori menciptakan lingkungan belajar yang menyenangkan, bermakna, dan inklusif sesuai dengan tujuan perkembangan anak usia dini. Proyek ini memberikan kontribusi pada pengembangan penelitian yang mendukung pendidikan multisensori serta menawarkan strategi praktis bagi pendidik anak usia dini. Dimana indikator keberhasilan dapat dilihat dari seberapa jauh pemahaman anak, daya ingat, dan juga keaktifa.n di kelas.
Pengenalan Profesi Akuntan Pajak kepada Para Mahasiswa di Berbagai Perguruan Tinggi di Wilayah Kabupaten Karawang
No full textAkuntan pajak merupakan profesi yang sangat krusial dalam pengelolaan transaksi keuangan yang berkaitan dengan pengurusan pajak. Oleh karena itu, tim pengabdi dari Universitas Singaperbangsa Karawang memandang penting penyebarluasan informasi tentang profesi akuntan pajak kepada para mahasiswa Jurusan Akuntansi dan Manajemen berbagai perguruan tinggi di wilayah Kabupaten Karawang. Metode pelaksanaan kegiatan menerapkan metode sosialisasi. Kegiatan ini dilakukan pada hari Kamis, tanggal 12 Juni 2025, diikuti oleh para peserta sebanyak 19 mahasiswa. Lokasi kegiatan berlangsung di Gedung Fakultas Ekonomi dan Bisnis, Universitas Singaperbangsa Karawang. Hasil pelaksanaan kegiatan ini telah memberikan manfaat kepada para mahasiswa, terutama terbukanya wawasan mereka terhadap bidang profesi akuntan pajak.Untuk menyiapkan mereka menjadi akuntan pajak, mereka harus membekali dirinya dengan peningkatan keterampilan dalam bidang digital, pemahaman regulasi, dan keikutsertaan pelatihan sertifikasi
Pemberdayaan Masyarakat Pesisir Demak melalui Keterampilan Perawatan Mesin Perahu dan Digitalisasi Produk
No full textProgram pengabdian kepada masyarakat dilaksanakan di Desa Surodadi, Kabupaten Demak, yang memiliki potensi wisata bahari berupa Pulau Arnavat dan produk olahan laut masyarakat pesisir. Permasalahan utama yang dihadapi mitra adalah keterbatasan strategi promosi digital, kurangnya konten visual yang menarik, rendahnya keterampilan pengelolaan media digital, serta keterbatasan kompetensi teknis dalam perawatan mesin perahu wisata yang berdampak pada keselamatan transportasi laut. Tujuan dari program ini adalah untuk meningkatkan kapasitas Pokdarwis Surodadi Berkembang melalui pelatihan digital marketing dan pelatihan teknis perawatan mesin perahu wisata. Metode pelaksanaan dilakukan melalui enam tahap, meliputi identifikasi masalah, sosialisasi program, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Evaluasi efektivitas menggunakan metode N-Gain Score yang membandingkan pre-test dan post-test peserta. Hasil pengabdian menunjukkan nilai N-Gain Score sebesar 0,747 atau 74,898%, yang termasuk kategori tinggi. Hal ini membuktikan bahwa program pelatihan yang dilakukan efektif dalam meningkatkan keterampilan peserta baik di bidang digital marketing maupun perawatan mesin perahu wisata. Dengan demikian, program ini mampu mendukung penguatan promosi wisata desa, pengembangan ekonomi lokal, serta peningkatan aspek keselamatan wisata bahari secara berkelanjuta
Sinergisme Farmasi Klinis Dalam Optimalisasi Obat Herbal Lokal Menuju Kemandirian Obat Nasional Dan Revitalisasi Paradigma Pada Masyarakat Kontemporer
No full textKetergantungan terhadap bahan baku obat impor menjadi tantangan besar bagi ketahanan kesehatan nasional. Optimalisasi obat herbal lokal melalui sinergisme farmasi klinis di fasilitas kesehatan merupakan strategi kunci menuju kemandirian obat dan revitalisasi paradigma pengobatan pada masyarakat kontemporer. Penelitian ini bertujuan untuk mengevaluasi pemanfaatan obat herbal lokal, keterlibatan farmasi klinis dalam pemantauan terapi, serta mengukur kesiapan dan implementasi peran farmasis dalam integrasi obat herbal di Rumah Sakit “X”. Penelitian ini menggunakan desain deskriptif dengan tiga pendekatan data: (1) analisis retrospektif resep yang mengandung obat herbal selama satu bulan terakhir di berbagai unit pelayanan, (2) analisis kualitatif terhadap dokumentasi SOAP dalam Catatan Perkembangan Pasien Terintegrasi (CPPT), dan (3) survei melalui kuesioner tertutup kepada 11 responden farmasi klinis untuk menilai efikasi diri, praktik klinis, dan persepsi lingkungan kerja. Hasil penelitian ini menjunjukan: Data retrospektif menunjukkan pemanfaatan obat herbal lokal (Fitofarmaka dan OHT) telah terimplementasi di unit Rawat Jalan, Rawat Inap, ICU, Pediatrik, dan Maternity, dengan penggunaan dominan pada kasus hepatoprotektor, hipoalbuminemia, imunomodulator dan nefrolitiasis. Analisis CPPT mengungkapkan bahwa farmasi klinis telah melakukan sinergisme melalui pemantauan interaksi obat dan keamanan terapi herbal secara terintegrasi. Hasil kuesioner menunjukkan bahwa farmasis memiliki efikasi diri yang tinggi (rata-rata skor kategori tinggi) dan didukung oleh budaya organisasi yang terbuka terhadap penggunaan herbal, meskipun frekuensi praktik klinis harian masih memerlukan optimalisasi berkelanjutan. Kesimpulan penelitian ini adalah sinergisme farmasi klinis di Rumah Sakit “X” berperan signifikan dalam mengoptimalkan penggunaan obat herbal lokal melalui pendekatan saintifik. Integrasi ini mendukung terciptanya kemandirian obat nasional dan mentransformasi paradigma masyarakat kontemporer terhadap obat bahan alam yang modern dan berbasis bukti (evidence-based)