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    EDUKASI PENCEGAHAN MONEY POLITIC TERHADAP PEMILU TAHUN 2024 DI DESA SUMERTA KAUH

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    Money politic atau politik uang merupakan aktivitas yang dilakukan oleh pihak calon atau anggota partai politik untuk mempengaruhi suara rakyat dalam memilih pasangan calon melalui pemberian uang kepada masyarakat. Bahayanya politik uang dapat menggerus sistem demokrasi di Indonesia. Kegiatan politik uang ini menjadi kebiasaan yang sering terjadi ketika mulai kegiatan pemilihan umum. Beberapa masyarakat sudah merasa terbiasa dengan fenomena politik uang ini, sedangkan kegiatan politik uang merupakan kegiatan yang koruptif dan melanggar hukum. Meskipun begitu, kegiatan politik uang ini dapat dihentikan dengan cara pengabdian masyarakat di Desa Sumerta Kauh. Kegiatan pengabdian masyarakat dilakukan dengan tujuan untuk memberikan edukasi kepada masyarakat Desa Sumerta Kauh tentang pencegahan politik uang sebelum terjadinya pemilu tahun 2024. Metode kegiatan ini menggunakan metode sosialisasi dengan judul “Pencegahan money politic terhadap pemilu tahun 2024”. Hasil dari kegiatan sosialisasi ini yaitu memberikan edukasi kepada masyarakat desa mengenai pengertian politik uang. Selanjutnya masyarakat diberikan pemahaman tentang bagaimana bahayanya jika politik uang terus terjadi dimasyarakat. Materi penutup dari sosialisasi ini yaitu mengenai strategi pencegahan politik uang terhadap pemilu tahun 2024. Masyarakat telah sepakat bekerjasama dalam kegiatan sosialisasi ini untuk mengingkatkan masyarakat lainnya agar tidak menjadi penerima ataupun pelaku dari kegiatan money politic/politik uang di Desa Sumerta Kauh

    The impact of Carbon Emissions Disclosure, Good Corporate Governance, and Media Disclosure on Investor Reaction

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    This research aims to determine the influence of Carbon emission Disclosure, Good Corporate Governance, and Media Exposure on investor reactions. The population used is energy companies listed on the Indonesian Sharia Stock Index for 2021-2022. The number of samples in the study was 70, using the purposive sampling method. Meanwhile, the research data used is secondary data in the form of annual reports obtained from the IDX and issuer websites. The analytical method used is multiple linear regression analysis. The research results show that disclosure of carbon emissions significantly negatively affects investor reactions. This is because there is still very little socialization from the company regarding operational activities in the environment towards the community as shareholders. Meanwhile, Good Corporate Governance and Media exposure significantly affect investor reactions

    EFEKTIVITAS BELANJA DESA DALAM MENURUNKAN KEMISKINAN DI KABUPATEN BANDUNG BARAT

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    The Village Fund as fulfillment of the village's right in implementing regional autonomy so that the village can grow and develop based on its potential. The poverty study aims to analyze the effect of village spending (village spending on village governance, village infrastructure development, empowerment and development of village communities) on poverty. This study uses cross-sectional data from 165 villages, with a Geographically Weighted Regression (GWR) model. This study uses cross-sectional data from 165 villages, with a Geographically Weighted Regression (GWR) model. The results of the GWR analysis show that village spending in the field of government administration has no effect on poverty. Village expenditures for physical infrastructure development, community empowerment and development have an effect on reducing poverty.Dana Desa sebagai pemenuhan hak desa dalam melaksanakan otonomi daerah agar dapat tumbuh dan berkembang berdasarkan potensinya. Studi kemiskinan bertujuan menganalisis pengaruh belanja desa (belanja desa untuk penyelenggaraan pemerintahan desa, pembangunan infrastruktur desa, pemberdayaan dan pembinaan masyarakat desa) terhadap kemiskinan. Studi ini menggunakan data cross-section dari 165 desa, dengan model Geographically Weigthed Regression (GWR). Hasil analisis GWR menunjukkan belanja desa bidang penyelenggaraan pemerintahan tidak berpengaruh terhadap kemiskinan. Belanja desa untuk pembangunan infrastruktur fisik, pemberdayaan dan pembinaan masyarakat berpengaruh untuk mengurangi kemiskinan

    Application of The Fuzzy Ruey Chyn Tsaur Method to The Time Series Data: (Case Study: Total Exports in East Kalimantan from January 2018 to May 2021)

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    Markov chains are stochastic processes in which current events depend only on events one step back. The transition probability matrix shows the probability of movement between states in a Markov chain process. The transition likelihood matrix can be used to help forecast future changes. This research has the purpose of forecasting using the fuzzy Ruey Chyn Tsaur method combined with the Markov chain concept. In this study, the determination of interval length was carried out using Sturges and averages based. The results showed that the value of MAPE based on Sturges (5.95%) is lower than the value based on the average (6.02%). In June 2021, forecasting of the total exports was obtained at USD 1,687.17 million for the Sturges method and USD 1,728 million for average based

    Route Optimization in Asymmetric Capacitated Vehicle Routing Problem (ACVRP) Model using Tabu Search Algorithm (Case Study: Car Oil Distribution of PT. Kencana Central Mobil)

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    PT. Kencana Central Mobil is an automotive workshop that distributes oil to nine regular customers spread across Pontianak and its surroundings. The route from the depot to the customer and between customers has a different length, because when making a round trip using different roads. From this information, the author conducted observations in the field to measure the distance between customers with the help of the Avanza application. Thus, the problem in this company is included in the Asymmetric Capacitated Vehicle Routing Problem. The ACVRP model is a problem where the route from location  to  is not the same as the route from location  to . Based on the problems that have been explained, this study uses the Tabu Search algorithm to solve it. The Tabu Search algorithm works by moving from one route to another, so that when related to a problem the company can find a trip by choosing the shortest route. There are six steps in solving this problem, namely determining the initial route, finding alternative routes by swapping two node positions so that the routes that can be formed each iteration are  routes (nine is the number of customers), choosing the best route among alternative routes, determining the new best route, updating the tabu list and checking the stopping criteria. From the calculation results, there is a difference in the distance traveled from the initial route which is 63.16 km long, while when calculated using the Tabu Search Algorithm, it can be seen that the tabu search criteria stops at the 7th iteration with a route length of 50.26 km so that it differs by 12.9 km from the initial route. The length of the route is optimal because it has the shortest route length of all the literature that has been traced

    Sentiment Analysis of Hotel Reviews in Anyer Beach Tourism Area: A Lexicon-Based Text Mining Approach

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    This study aims to analyze tourist sentiment towards hotels in the Anyer beach tourism area through online reviews. Sentiments and emotions expressed in these reviews were analyzed using a lexicon-based approach from the National Research Council (NRC) lexicon, which includes emotion categories such as anger, fear, sadness, joy, and disgust. Hotel review data were collected from TripAdvisor, and the analysis involved text preprocessing steps such as cleaning, case folding, stemming, and stopword removal. The sentiment analysis results reveal that most tourists provided positive reviews, with only 14.06% of the reviews displaying negative sentiment. Word cloud visualization identified the words "bad" and "dirty" as frequently appearing in negative reviews, likely pointing to cleanliness and service quality issues as the primary reasons for dissatisfaction. Emotional analysis showed dominant feelings of sadness, anger, disgust, and fear, likely triggered by unmet expectations regarding cleanliness and comfort during their stay. Based on these findings, it is recommended that hotel management in the Anyer beach tourism area address these concerns by implementing regular cleaning routines and staff training to enhance hotel service quality

    Impact of Accounting Information Systems on Financial Transparency and Accountability of SMEs in the Industry 4.0 Era

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    This study examines the impact of implementing Accounting Information Systems on the financial transparency and accountability of Small and Medium Enterprises in the Industry 4.0 era. Small and Medium Enterprises in Indonesia face challenges in financial management, particularly related to transparency and accountability, which are crucial for business competitiveness and sustainability. Using a quantitative approach, data were collected through questionnaires from 350 SME practitioners in Banten Province who meet the criteria outlined in PP No. 7/2021, utilizing convenience sampling. The analysis was conducted using Structural Equation Modeling with Partial Least Squares. The results indicate that the implementation of Accounting Information Systems has a positive and significant effect on financial transparency and accountability. These findings underscore the importance of adopting Accounting Information Systems to enhance the quality of financial governance in Small and Medium Enterprises in the digitalization era

    Efforts to Improve Human Resources as Agents of Change in Facing Digital Transformation in Indonesian Islamic Banking

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    The rapid development of technology in the current digital era, where the increasing use of the internet and smartphones in Indonesia means that financial service institutions can utilize digital technology to reach the public. Widely in offering their products or services online. Requiring all service sectors to be supported by quality human resources. However, despite this, the reality is that in the Sharia Banking sector, there is still a lack of quality resources and a comprehensive understanding of Sharia principles. This research method is a method where data collection is carried out by collecting data from various literature. The literature studied is not limited to books but can also include documentation materials, magazines, journals, and newspapers. This research aims to explore Sharia human capital management to improve HR in the Islamic banking environment and try to propose possible solutions to overcome problems related to improving HR performance. These changes can be an opportunity or perhaps a challenge in facing intense competition. Using a qualitative approach. There are at least two significant potential positive impacts that may arise as a result of digital transformation carried out by banking. First, expanding banking accessibility. Second, increase the competitiveness of Indonesian banking. Digital banking will be able to increase ease of access to banking for the public, as well as increase banking efficiency so that it will encourage increased economic activity

    Improving Students Speaking Ability Using Story Telling Methods in Class XI IPA SMAN 5 Kundur

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    One of the main goals of improving students’ engagement in speaking class is using certain strategies that are believed to expose a wide range of vocabulary and sentence structures. In this case, a teacher could use storytelling to assist students to express ideas more clearly and creatively. However, students of class XI IPA SMA Negeri 5 Kundur academic year 2023-2024 appeared to have low speaking skills. In this class, the level of speaking skill mastery is less than 50%. For this reason, the researchers teach narrative text using storytelling. This is a Classroom Action Research which was conducted in two cycles starting from April to May 2023. The research uses several instruments including observation, questionnaire, practice, and documentation. Data was analyzed quantitatively and the overall result of the research showed an increase in students’ mastery criteria up to 78,85%. This means that the storytelling method in teaching narrative text is effective in improving students’ speaking ability

    Students' Perceptions and Learning Needs: A Fundamental Aspect in Designing English Flashcards for Accountants

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    The study aimed to explore students' perspectives on learning English for accounting and assess the effectiveness of current instructional methods, focusing on the potential benefits of using flashcards as a pedagogical tool. The research involved 20 accounting students from Universitas Sulawesi Barat (Unsulbar), who participated in surveys and semi-structured interviews. Data collection focused on students’ perceptions of the importance and difficulty of English for accounting, the effectiveness of current teaching methods, and their opinions on using flashcards. The study found that accounting students perceive English as crucial yet challenging due to the complexity of specialized terminology. Current teaching methods were deemed insufficient in addressing these challenges, leading to a general agreement on the potential benefits of flashcards. The results indicate that flashcards significantly improve students’ motivation and retention of accounting terms by providing interactive and visually engaging learning opportunities. The research highlights that incorporating flashcards into English for Specific Purposes (ESP) can address the unique needs of non-English major students and enhance their understanding of field-specific vocabulary. This study contributes to the field of educational research by demonstrating the practical application of flashcards in specialized vocabulary learning and offering insights into effective instructional strategies for non-English major students. The findings suggest that future research should further explore diverse flashcard designs and long-term impacts on language proficiency

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