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    Decentralization and Corruption: Policy and Legal Study on the Effectiveness of Local Financial Oversight

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    Decentralization in Indonesia aims to enhance the autonomy and efficiency of local governments in managing finances and public services. However, in practice, decentralization also creates opportunities for budget misappropriation and corruption due to weak oversight systems. This study analyzes the effectiveness of legal policies in local financial oversight using a juridical-normative approach and compares the implementation in regions with high levels of corruption and those with more effective oversight mechanisms.  The analysis reveals that although regulations such as Law No. 23 of 2014 on Regional Government and Law No. 17 of 2003 on State Finance establish principles of transparency and accountability, their implementation faces challenges, including weak inter-agency coordination, political interference, and limited human resources. Efforts to enhance transparency through e-budgeting and e-procurement have been introduced but remain partially effective due to technical and infrastructure-related issues.  A comparative study with South Korea and Finland demonstrates that the success of local financial oversight relies heavily on the integration of digital systems, the independence of oversight institutions, and a strong culture of governance integrity. Therefore, Indonesia must strengthen regulatory reforms, optimize the implementation of more transparent and integrated digital technologies, and ensure that decentralization operates in an accountable manner without creating opportunities for corrupt practices that hinder regional development. Keywords: Decentralization, corruption, local financial oversight, legal policy, e-budgeting, blockchain

    THE EFFECT OF INCENTIVES ON THE PERFORMANCE OF ACCOUNT MANAGERS REGIONAL LEGS AT PT TELKOM TELKOM INDONESIA (PERSERO),TBK REGIONAL V

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    The incentive aims to increase employees' morale so that their performance improves to achieve the Company's goals. Therefore, it is important to analyze how the provision of incentives affects their performance in the Regional Large Government Service (RLEGS) unit of PT Telkom Regional 5. However, there is a problem where employees feel that the incentives are not fair, the incentives are given only at the will of the superiors, they are not satisfied with the incentives provided, and they are promised by the segment to be appointed as Pro Account Manager (permanent Telkom employees). The research method used in this study is a quantitative method using primary data by distributing questionnaires to Account Managers. The analysis tools used are in the form of correlation coefficient, determination coefficient, and t-test to determine the hypothesis. The sample in this study was 44 Account Managers who were randomly taken using the slovin formula. Based on the research that has been conducted, the conclusions are 1) The results of the Pearson Product Moment Correlation Coefficient Hypothesis Testing, with a positive value, means that the more incentives increase, the more the performance of the Account Manager will also increase. 2) The results of the Determination Coefficient Hypothesis (r-Square) test show that the Incentive variable simultaneously has an influence on the performance variable. 3) The results of the Test Hypothesis Test, show that there is a significant influence between the provision of incentives and the performance of the REgional LEGS Account manager in PT. Telkom Indonesia (Persero) Regional V. Through the explanation above, it can be concluded that "Incentives have a significant influence on performance

    DRIVERS OF BUSINESS SUCCESS IN JEMBER’S COFFEE ANGKRINGAN MSMEs

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    The rapid growth of coffee angkringan micro, small, and medium enterprises (MSMEs) in Jember Regency highlights the potential of traditional food and beverage businesses among young entrepreneurs. However, the determinants of their success remain underexplored. This study examines the impact of innovation, risk-taking, digital marketing, entrepreneurial knowledge, and motivation on the business success of coffee angkringan MSMEs, addressing a gap in literature concerning traditional MSMEs in emerging economies. Using a quantitative approach, data were collected from 112 respondents and analyzed through multiple linear regression. The findings reveal that risk-taking significantly enhances business success, while innovation, digital marketing, entrepreneurial knowledge, and motivation show no significant effects. This study contributes by: (1) Identifying risk-taking as the primary driver of success in traditional MSMEs, contrasting with prior studies that emphasize innovation or digital tools; (2) Providing empirical evidence on the limited impact of digital marketing in informal business sectors, suggesting context-specific adoption challenges; and (3) Offering practical insights for policymakers and entrepreneurs to prioritize strategic risk management over conventional capacity-building approaches. The novelty of this research lies in its focus on angkringan—a unique blend of traditional and modern coffee MSMEs—and its challenge to common assumptions about entrepreneurial success factors in rural Indonesian contexts. These findings underscore the importance of adaptive strategies tailored to local business environments

    ANALYSIS OF THE THINKING PROCESS OF ELEMENTARY SCHOOL STUDENTS INPRES 1 KAWATUNA IN SOLVING AKM PROBLEMS BASED ON WALLAS THEORY IN TERMS OF LEARNING STYLES

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    This study aims to describe students' thinking process in solving Minimum Competency Assessment (AKM) questions based on learning styles. This research uses a descriptive qualitative approach with the method of analyzing the thinking process according to Wallas which includes four stages, namely: the preparation stage, the incubation stage, the illumination stage, and the verification stage. The research subjects consisted of three students, namely one student with a visual learning style, one student with an auditory learning style and one student with a kinesthetic learning style. The data collection technique was carried out through giving a learning style questionnaire, giving AKM test questions and unstructured interviews, after which it was analyzed using the data condensation model, data presentation, and conclusion drawing/verification. The results showed that in the preparation stage, subjects with visual, auditory and kinesthetic learning styles gathered information by reading the questions repeatedly. At the incubation stage, subjects with visual, auditory and kinesthetic learning styles understand the problem well then reflect on ideas to solve the problem. At the illumination stage, visual, auditory and kinesthetic subjects find ideas and express ideas to solve the problem, but at this stage auditory and kinesthetic subjects cannot find more than one idea while visual subjects can find more than one idea to solve the problem. At the verification stage, visual, auditory and kinesthetic subjects express their ideas verbally well, but at this stage auditory subjects do not re-examine the answers they have done while visual and kinesthetic subjects always re-examine the answers they have done

    THE IMPROVEMENT OF MATHEMATICAL ABILITY THROUGH CARTESIAR COORDINATE BOARD MEDIA ON GEOMETRY MATERIAL

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    Education is an important part of life through this means of transformation, including mathematics. Mathematics plays an important role in learning and is part of other sciences. However, students often have difficulty remembering and applying mathematical formulas correctly. This study aims to improve the mathematical ability of VIII grade junior high school students on geometry material using cartesian coordinate board media. The research approach used is experimental method with pretest-posttest control group design. The research subjects consisted of two randomly selected classes, one class as an experimental group using cartesian coordinate board media and one class as a control group using conventional methods. Data were collected through mathematical ability tests given before and after treatment, as well as through observations and interviews. The results showed that the use of cartesian coordinate board media significantly improved students' mathematical abilities on geometry material compared to conventional methods. This improvement can be seen from the comparison of pretest and posttest scores which show a greater improvement in the experimental group. In addition, students showed higher interest and motivation in learning geometry by using this media. From the results of this study it can be concluded that the cartesian coordinate board media is effective in improving students' mathematical abilities in geometry material in class VIII junior high school. Therefore, it is recommended that math teachers consider using this media in the learning process to improve student learning outcomes

    DEVELOPMENT OF PBL-BASED FLIPBOOK TEACHING MATERIALS WITH SOUTHEAST ACEH CULTURAL NUANCES TO IMPROVE PROBLEM SOLVING AND CRITICAL THINKING SKILLS OF SMPN 4 LAWE SIGALA-GALA STUDENTS

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    Tujuan penelitian ini adalah: 1) Meningkatkan kemampuan pemecahan masalah siswa melalui bahan ajar flipbook berbasis PBL bernuansa budaya Aceh Tenggara yang dikembangkan; 2) Meningkatkan kemampuan berpikir kritis siswa melalui bahan ajar yang serupa; 3) Mengetahui keandalan, kegunaan, dan efektivitas bahan ajar flipbook berbasis PBL bernuansa budaya yang diciptakan untuk membantu mahasiswa menjadi lebih terampil dalam memecahkan masalah dan berpikir kritis; Penelitian ini merupakan penelitian pengembangan yang menggabungkan pembelajaran berbasis PBL dengan paradigma pengembangan ADDIE. Berdasarkan hasil uji coba lapangan, diperoleh hasil sebagai berikut: 1) Peningkatan keterampilan pemecahan masalah melalui bahan ajar flipbook berbasis PBL bernuansa budaya Aceh Tenggara, yang dibuktikan dengan nilai N-gain uji coba lapangan sebesar 0,70 yang termasuk dalam kategori "sedang"; 2) Peningkatan kemampuan berpikir kritis melalui bahan ajar flipbook berbasis PBL bernuansa budaya Aceh Tenggara, dibuktikan dengan nilai N-gain dari uji coba lapangan sebesar 0,67 yang termasuk dalam kategori "sedang"; dan 3) bahan ajar flipbook berbasis budaya Jawa telah berhasil dikembangkan untuk meningkatkan pemahaman siswa tentang konsep matematika dan motivasi belajar, serta telah memenuhi persyaratan valid, bermanfaat, dan efektif

    PENYUSUNAN HSSE PLAN PT MULIA GRAHA ABADI PADA KONTRAK PENGADAAN JASA PERBAIKAN DAN INSTALASI WELLHEAD LENGKAP DENGAN AKSESORISNYA DI PT PERTAMINA EP ZONA 4

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    Health, Safety, Security and Environment (HSSE) Plan adalah rencana kerja dan program kesehatan, keselamatan kerja dan lingkungan yang akan dilaksanakan oleh mitra kerja selama periode kontrak kerja berlangsung. PT Mulia Graha Abadi sebagai mitra kerja/kontraktor dari PT Pertamina EP Zona 4 dalam menjalankan aktivitas pekerjaan pengadaan jasa perbaikan dan instalasi wellhead lengkap dengan aksesorisnya di PT Pertamina EP Zona 4 wajib menyusun HSSE Plan sebelum pekerjaan dilaksanakan. Tujuan dari penelitian ini adalah untuk membahas lebih lanjut mengenai dokumen HSSE Plan PT Mulia Graha Abadi yang akan diterapkan pada kontrak pekerjaan  di PT Pertamina EP Zona 4. Dalam penelitian ini, peneliti menggunakan pendekatan kualitatif dengan metode studi kasus. Metode ini dipilih dikarenakan penelitian ini hanya menfokuskan pada penyusunan  dokumen HSSE Plan PT Mulia Graha Abadi untuk pekerjaan di PT Pertamina EP Zona 4. Data yang digunakan merupakan gabungan dari dokumen-dokumen, hasil wawancara, serta observasi yang dilakukan oleh peneliti terhadap dokumen HSSE Plan. HSSE Plan PT Mulia Graha Abadi disusun  dalam  8 (delapan) elemen  antara lain: komitmen manjemen;  tujuan kebijakan HSSE dan strategi;  organisasi , tanggung jawab, sumber daya, standar dan dokumentasi; manajemen bahaya dan dampak; perencanaan dan prosedur; implementasi dan pemantauan kinerja; audit dan tinjauan manajemen; dan manajemen K3LL-pencapaian lainny

    Perancangan Sistem Informasi Pemanfaatan Food Waste Untuk Peternakan Dengan Metode Design Thinking

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    Sistem Informasi Pengelolaan Sampah Nasional (SIPSN) limbah yang paling banyak di Indonesia adalah limbah makanan sebesar 40,1 %. Upaya pemerintah dalam menangani food waste sudah dilakukan seperti membuat peraturan mengenai sistem pengelolaan pangan dan edukasi agar masyarakat mengonsumsi pangan sesuai yang dibutuhkan dan lain-lain. Salah satu cara mengelola food waste dapat dimanfaatkan menjadi pakan ternak. Forum Kolaborasi & Komunitas Peduli Sampah (FOKKALIS) merupakan organisasi yang terbentuk dari masyarakat yang peduli mengenai sisa makanan. Fokkalis mengelola food waste untuk dijadikan pakan ternak, biogas dan pupuk. Alur pengolahan sisa makanan yang sudah terintegrasi dengan baik namun fokkalis terdapat beberapa menjadi kendala seperti belum memiliki database untuk penerimaan sisa makanan dan produk mereka yang diproduksi belum dapat dijual secara bebas. Sistem informasi diharapkan dapat membantu fokkalis dalam mengelola data dari penerimaan hingga data donatur. Perancangan sistem ini menggunakan metode Design Thinking, yang memiliki tahap Empathize, Define, Ideate, Prototype dan Testing. Pada tahap testing, penelitian ini menggunakan pengujian usability testing dengan perhitungan system usability scale (SUS) untuk menguji kegunaan prototipe. Hasil pengujian usability testing, pengguna dapat menggunakan dengan waktu rata-rata yaitu 10 menit 27 detik. Skor SUS dari pengujian ini sebesar 69,5 dimana skor ini masuk ke grade “C” dengan tingkat penerimaan tinggi

    ANALISIS PENGUKURAN NILAI OVERALL EQUIPMENT EFFECTIVENESS (OEE) PADA MESIN DI PT PROTECH PRESISI SUKSES

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    PT. Protech Presisi Sukses, a leading manufacturer in the automotive industry, is committed to continuing to make improvements to its production lines to remain competitive. The company aims to increase the productivity of components that contribute to the production process and optimize daily efficiency in each line. The company uses a Just in Time (JIT) production system to ensure timely delivery of spare parts to customers. Overall equipment efficiency (OEE) is critical to identifying and minimizing labor costs in the production process, thereby ensuring maximum productivity. The three components of OEE are Availability, Performance, and Quality. This study analyzes the problem of labor shortages caused by human factors, machines and material damage. To overcome this, the company uses the overall equipment effectiveness (OEE) method to measure the efficiency of the entire production line. The research results show that the total productivity of PT. Protech Presisi Sukses in January and June is the same for all production lines. This study identifies productivity problems in all production lines, focusing on the number of employees and the number of working hours. The research results show that the company has a high level of productivity, PT. Protech Presisi Sukses is committed to continuing to make improvements to its production line to meet customer demand and maintain competitiveness

    The Effect Of Time Management, Occupational Safety And Health (Osh) On Employee Work Productivity At Pt. Garuda Maintenance Facility Aero Asia Tbk

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    Productivity is an interdisciplinary approach to effectively determining goals. There is a low level of work productivity in the TRP production department at PT. GMF Aero Asia Tbk. Therefore, the objective of this study is to analyze the influence of time management, occupational health, and safety (OHS) on employee productivity.This research employs explanatory research method with a quantitative approach. The sample consists of TRP production department employees, using total sampling technique, with a known sample size of 82 individuals. Data analysis includes descriptive statistical analysis, instrument testing, regression analysis, and determination coefficient analysis. Data processing is aided by Microsoft Excel and SPSS software version 26.The research findings indicate that partially, time management variables have a positive and significant effect on work productivity, as evidenced by t-value 4.238 > t-table 1.990 and sig value 0.000 0.05. Simultaneously, time management variables, and occupational health and safety (OHS) have a positive and significant effect on work productivity, as evidenced by f-value 26.995 > f-table 3.11 and sig value 0.000 < 0.05. The R value is 0.637 indicating a "strong" correlation. Time management and occupational health and safety (OHS) contribute to work productivity by 40.6%. The remaining (100% - 40.6% = 59.4%) is influenced by other variables not studied.It is advisable for PT. GMF Aero Asia Tbk to focus on planning and implementing time management systems to enhance work productivity, while also considering occupational health and safety (OHS) factors through strategic efforts related to facilities and OHS trainin

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