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Transparency Analysis of PT. Midi Utama Indonesia Tbk : A Case Study of the Alfamidi Super MSME Partnership in Gorontalo City in the Perspective of Greenwashing and Greenwishing Cintya Azhari Rauf; Andi Yusniar; Mahdalena
International Journal of Technology and Education Research Vol. 4 No. 01 (2026): January- March, International Journal of Technology and Education Research (IJ
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v4i01.2757

Todays, digital image processing is widely used in various fields to facilitate humans in doing work by analyzing videos or images for use in decision making in the industrial world. The use of industrial machine technology is one of the most important factors in efforts to facilitate human work, but an industrial machine is inseparable from work failure that can hinder the production process and cause harm to the industry. This study aims to detect a failure in industrial machinery by using video data of industrial machine movements recorded using a webcam camera Image processing technology has advanced significantly over the last decade. Its application to low-power mobile devices has attracted many research groups in relation to new contexts such as augmented reality, visual search, object recognition, etc. As general purpose computing emerges for embedded GPUs and their programming models such as OpenGL ES 2.0 and OpenCL, mobile processors will gain more parallel computing capabilities. Therefore, adapting these advances to accelerate mobile image processing algorithms has become a hot topic. In this paper, our interest is based on a review of the current challenging tasks associated with mobile image processing using serial and parallel computing in several new application contexts.

Antara Regulasi Dan Realita: Tantangan Aparat Desa Dalam Implementasi Pengelolaan Dana Desa e karim, andriyawan; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 8 No. 1 (2026): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v8i1.4821

Pengelolaan dana desa yang diamanahkan melalui regulasi (termasuk Undang‑Undang Nomor 6 Tahun 2014 tentang Desa / UU Desa) diharapkan dapat mendorong pembangunan pedesaan, pemberdayaan masyarakat, dan kesejahteraan desa melalui otonomi keuangan. Namun dalam praktik, aparat desa menghadapi berbagai tantangan yang menghambat implementasi regulasi sehingga terjadi kesenjangan antara aturan dan realita di lapangan. Artikel ini menyajikan literature review terhadap studi-studi empiris di berbagai desa di Indonesia, untuk mengidentifikasi tantangan utama dalam pengelolaan dana desa. Temuan menunjukkan bahwa kendala regulasi birokratis, kapasitas sumber daya manusia, transparansi dan akuntabilitas, serta aspek partisipasi masyarakat merupakan hambatan signifikan. Di samping itu, praktik korupsi dan penyalahgunaan dana menguatkan perlunya pengawasan dan model pengelolaan yang lebih adaptif. Berdasarkan tinjauan literatur, artikel ini merekomendasikan peningkatan kapasitas aparatur desa, transparansi proses, partisipasi masyarakat, serta mekanisme kontrol eksternal untuk menutup celah penyimpangan.

NILAI LAMBU MBOIDE DALAM BLUE ECONOMY PENGELOLAHAN EKOWISATA HIU PAUS DI DESA BOTUBARANI, GORONTALO M, Fitri Nurhayati; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4822

Whale shark ecotourism in Botubarani Village, Bone Bolango Regency, is one of the rapidly developing marine tourism destinations and contributes significantly to the welfare of coastal communities. However, tourism development that focuses on increasing visitor numbers has the potential to create ecological pressure on the sustainability of whale sharks (Rhincodon typus), thereby necessitating tourism governance oriented toward sustainability. This study aims to analyze the role of the cultural value of Lambu Mboide in strengthening blue economy principles in the management of whale shark ecotourism in Botubarani. The research employs a descriptive qualitative approach using a literature study method, through the review of academic journals, scientific reports, and supporting documents related to Botubarani, the blue economy, and Gorontalo local wisdom. The findings indicate that blue economy principles have been reflected in ecotourism management through the limitation of tourist–whale shark interactions, the empowerment of local communities, and a conservation-oriented approach as the foundation of the coastal economy. The value of Lambu Mboide, which encompasses the spirit of collectivity, mutual cooperation, and harmony between humans and nature, has proven to function as social capital that strengthens community-based tourism governance. This local wisdom encourages communities to safeguard the sustainability of whale shark habitats and to distribute economic benefits equitably. Thus, the integration of cultural values and blue economy principles constitutes a model of ecotourism management that not only maintains ecological balance but also strengthens the economic self-reliance of local communities. This study implies that conservation approaches grounded in local cultural values can serve as an effective strategy for the sustainable management of marine tourism destinations

AKUNTABILITAS DAN TRANSPARANSI KEUANGAN DESA: SINTESIS TEMATIK LITERATUR Halid, Fityan; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4859

Village financial management requires transparent and accountable governance practices as villages play an increasingly significant role in managing public funds. Although numerous studies have examined this issue, existing findings remain fragmented and partial. This study aims to systematically synthesize research findings related to accountability and transparency in village financial management. A Systematic Literature Review approach was employed by searching journal articles indexed in Google Scholar and published between 2021 and 2025, resulting in 25 articles that met the inclusion criteria. Data were analyzed using a thematic analysis approach supported by ATLAS.ti software. The synthesis results indicate that transparency and accountability are central issues in village financial management; however, in practice, they are still often understood and implemented in an administrative and formalistic manner. The quality of village financial governance is shaped by the interaction between the use of technology, particularly village financial information systems, the capacity of village government personnel, and the effectiveness of supervision and community participation mechanisms. The findings also reveal that limited personnel capacity, weak supervision, and low levels of community participation constitute major obstacles to achieving substantive accountability. This study underscores that improving transparency and accountability in village financial management requires a systemic and integrated approach that goes beyond administrative or technological aspects alone and emphasizes the strengthening of institutional capacity and public participation

NILAI LAMBU MBOIDE DALAM BLUE ECONOMY PENGELOLAHAN EKOWISATA HIU PAUS DI DESA BOTUBARANI, GORONTALO M, Fitri Nurhayati; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4822

Whale shark ecotourism in Botubarani Village, Bone Bolango Regency, is one of the rapidly developing marine tourism destinations and contributes significantly to the welfare of coastal communities. However, tourism development that focuses on increasing visitor numbers has the potential to create ecological pressure on the sustainability of whale sharks (Rhincodon typus), thereby necessitating tourism governance oriented toward sustainability. This study aims to analyze the role of the cultural value of Lambu Mboide in strengthening blue economy principles in the management of whale shark ecotourism in Botubarani. The research employs a descriptive qualitative approach using a literature study method, through the review of academic journals, scientific reports, and supporting documents related to Botubarani, the blue economy, and Gorontalo local wisdom. The findings indicate that blue economy principles have been reflected in ecotourism management through the limitation of tourist–whale shark interactions, the empowerment of local communities, and a conservation-oriented approach as the foundation of the coastal economy. The value of Lambu Mboide, which encompasses the spirit of collectivity, mutual cooperation, and harmony between humans and nature, has proven to function as social capital that strengthens community-based tourism governance. This local wisdom encourages communities to safeguard the sustainability of whale shark habitats and to distribute economic benefits equitably. Thus, the integration of cultural values and blue economy principles constitutes a model of ecotourism management that not only maintains ecological balance but also strengthens the economic self-reliance of local communities. This study implies that conservation approaches grounded in local cultural values can serve as an effective strategy for the sustainable management of marine tourism destinations

AKUNTABILITAS DAN TRANSPARANSI KEUANGAN DESA: SINTESIS TEMATIK LITERATUR Halid, Fityan; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 7 No. 2 (2025): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v7i2.4859

Village financial management requires transparent and accountable governance practices as villages play an increasingly significant role in managing public funds. Although numerous studies have examined this issue, existing findings remain fragmented and partial. This study aims to systematically synthesize research findings related to accountability and transparency in village financial management. A Systematic Literature Review approach was employed by searching journal articles indexed in Google Scholar and published between 2021 and 2025, resulting in 25 articles that met the inclusion criteria. Data were analyzed using a thematic analysis approach supported by ATLAS.ti software. The synthesis results indicate that transparency and accountability are central issues in village financial management; however, in practice, they are still often understood and implemented in an administrative and formalistic manner. The quality of village financial governance is shaped by the interaction between the use of technology, particularly village financial information systems, the capacity of village government personnel, and the effectiveness of supervision and community participation mechanisms. The findings also reveal that limited personnel capacity, weak supervision, and low levels of community participation constitute major obstacles to achieving substantive accountability. This study underscores that improving transparency and accountability in village financial management requires a systemic and integrated approach that goes beyond administrative or technological aspects alone and emphasizes the strengthening of institutional capacity and public participation

ANTARA REGULASI DAN REALITA: TANTANGAN APARAT DESA DALAM IMPLEMENTASI PENGELOLAAN DANA DESA e karim, andriyawan; Amaliah, Tri Handayani; Mahdalena
Sebi : Studi Ekonomi dan Bisnis Islam Vol. 8 No. 1 (2026): Jurnal Studi Ekonomi dan Bisnis Islam (SEBI)
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/sebi.v8i1.4821

Pengelolaan dana desa yang diamanahkan melalui regulasi (termasuk Undang‑Undang Nomor 6 Tahun 2014 tentang Desa / UU Desa) diharapkan dapat mendorong pembangunan pedesaan, pemberdayaan masyarakat, dan kesejahteraan desa melalui otonomi keuangan. Namun dalam praktik, aparat desa menghadapi berbagai tantangan yang menghambat implementasi regulasi sehingga terjadi kesenjangan antara aturan dan realita di lapangan. Artikel ini menyajikan literature review terhadap studi-studi empiris di berbagai desa di Indonesia, untuk mengidentifikasi tantangan utama dalam pengelolaan dana desa. Temuan menunjukkan bahwa kendala regulasi birokratis, kapasitas sumber daya manusia, transparansi dan akuntabilitas, serta aspek partisipasi masyarakat merupakan hambatan signifikan. Di samping itu, praktik korupsi dan penyalahgunaan dana menguatkan perlunya pengawasan dan model pengelolaan yang lebih adaptif. Berdasarkan tinjauan literatur, artikel ini merekomendasikan peningkatan kapasitas aparatur desa, transparansi proses, partisipasi masyarakat, serta mekanisme kontrol eksternal untuk menutup celah penyimpangan.

MISKONSEPSI SISWA SEKOLAH DASAR PADA PEMBELAJARAN BILANGAN DESIMAL Rahmah Johar; Fitriadi Mahmud; Mahdalena; Rusniati
Sekolah Dasar: Kajian Teori dan Praktik Pendidikan Vol. 25 No. 2 (2016)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um009v25i22016p160-167

Abstract: The aim of this study is to describe students’ minsconception at decimal numbers learning. The research subjects are IV grade students SDN 67 and MIN Tungkob Aceh Besar. Qualitative research method using observation instrument and learning test on decimal numbers material were applied in this tudy. The results of this study is in the form students’ mistakes deccription in understanding the concept of deciding decimal numbers between two integers and change fractions into decimal numbers, and students’ mistakes in solving the addition operation of decimal numbers. It is indicated that the causes of the misconception are sample questions are less varied so that generalizations become wrong and the limited time in using props so students tend to use stackable summation like the summation of integers. Abstrak: Penelitian ini bertujuan mendeskripsikan bentuk miskonsepsi siswa pada pembelajaran bilangan desimal. Subjek penelitian adalah siswa kelas IV SDN 67, dan MIN Tungkob Aceh Besar. Data penelitian melalui observasi dan tes pembelajaran materi bilangan desimal. Analisis secara kualitatif. Hasil penelitian berupa siswa salah memahami konsep menentukan bilangan desimal diantara dua bilangan bulat, dan mengubah pecahan menjadi bilangan desimal, dan siswa salah melakukan operasi penjumlahan bilangan desimal. Penyebab miskonsepsi yaitu contoh soal kurang bervariasi sehingga generalisasi yang dilakukan menjadi keliru dan waktu yang diberikan menggunakan alat peraga terlalu singkat sehingga siswa cenderung menggunakan cara penjumlahan bersusun seperti menjumlahkan bilangan bulat.

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