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Internalization Of Pancasila Value on Local Government Budgeting Firmansyah, Rizky; Sukoharsono, Eko Ganis; Rosidi; Baridwan, Zaki; Wickramasinghe, Danture
The International Journal of Accounting and Business Society Vol. 32 No. 2 (2024): The International Journal of Accounting and Business Society (August 2024 - De
Publisher : Accounting Department,

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ijabs.2024.32.2.726

Abstract

Purpose — The purpose of this study is to unravel the ideological value of the Indonesian nation that is applied strictly to the budgeting system in the public sector, especially local governments. Design/methodology/approach—This research uses a literature study approach. The data is analyzed by describing the facts, which is then followed by an analysis that provides a specific understanding and explanation. Findings—Internalizing Pancasila values in the implementation of a Performance-Based Budget for the public sector can be an option that solves various problems caused by discrepancies between expectations and achievements. Practical implications—Pancasila values function as a stimulus in a performance-based budget system, intending to improve the quality of services to the community. Thus, budgeting in Indonesia is imbued with the philosophical values of Pancasila, namely the values of divinity, humanity, unity, consultative/representation, and justice, which in turn create general welfare for all Indonesian people. Originality/value—The study's results provide a conceptual explanation of the internalization of Pancasila ideological values, which can be considered in solving problems related to the budgeting system in Indonesia. Paper type — Conceptual Research
Cara Kerja Dan Fungsi Kondensor Sebagai Pelepas Panas Pada Gas Refrigran Di PT. Phalosari Unggul Jaya firmansyah, rizky; Ahmad Mubarok; M. Tsani Ashrofazami
Elconika: Jurnal Teknik Elektro Vol. 3 No. 1 (2024)
Publisher : Universitas Hasyim Asy`ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/elconika.v3i1.8261

Abstract

In our daily lives, we certainly cannot be separated from frozen processed foods that we usually find in supermarkets or other frozen food stores. There are many frozen processed foods that we can find on the market, one example is frozen chicken, frozen duck, frozen sausage and so on. PT. Phalosari Unggul Jaya is a company that focuses on the field of chicken, duck cutting and providing frozen processed or ingredients made from chicken. To meet the needs of frozen food in the community, PT. Phalosari Unggul Jaya now utilizes Air Blast Freezer technology or what is commonly called ABF, Air Blast Freezer is one of the food freezing tools in the world of refrigeration. In one ABF system, there are several supporting tools or components to support the running of this ABF system. One of the important tools or components for the running of the ABF ABF system is the condenser. The condenser is a tool in the refrigeration system of a cooling machine that functions as a heat transfer in the refrigerant that has a high temperature will be absorbed and then blown by the heat-inhibiting media in the condenser so that the refrigerant vapor condenses into liquid. The condenser is one of the important elements and its existence is very vital in a cooling system. The condenser acts as a heat evaporator from the refrigerant that has previously been compressed or compressed in the compressor for the refrigerant to be channeled back into the evaporator.
The Role of Entrepreneurship Education in the Double Track Program to Improve Students' Interest in Entrepreneurship at SMAN 1 Ngimbang Saiful Arif; Siti Nur Khoiriyah; Sudarmiatin Sudarmiatin; Rizky Firmansyah
International Journal Business, Management and Innovation Review Vol. 1 No. 4 (2024): November : International Journal Business, Management and Innovation Review
Publisher : Universitas Veteran Bangun Nusantara Sukoharjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijbmir.v1i4.52

Abstract

Entrepreneurial interest is needed by students to increase their self-confidence, as well as to foster positive character traits such as creativity, independence, and hard work. Students who have entrepreneurial skills tend to be more able to create jobs than look for jobs, which in turn can help reduce unemployment rates and improve community welfare. The purpose of this study was to determine the role of entrepreneurship education in the double track program to increase students' interest in entrepreneurship. The research method used qualitative descriptive descriptive qualitative methods by means of observation and interviews by going to the field. The location of this research was conducted at SMAN 1 Ngimbang, Lamongan Regency, East Java. Data analysis includes data reduction, data presentation, and data verification or conclusion. The researcher also used the source triangulation method and method triangulation to test the level of validity of the data. The results of the study found that
Is Performance-Based Budgeting Only a Mirage? Firmansyah, Rizky
EQUITY Vol 24 No 1 (2021): EQUITY
Publisher : Department of Accounting, Faculty of Economics and Business, Universitas Pembangunan Nasional Veteran Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34209/equ.v24i1.2287

Abstract

The aim of this paper is to describe reality of performance-based budgeting in Indonesia. Bureaucratic reform still becomes important issue in the government area, especially in developing countries, including Indonesia. One part in bureaucratic reform is the change in government budgeting system. In many countries, this case seems to be imposed, thus the implementation is inappropriate to its truly concept. Critical theories become paradigm used in this paper. Critical theory of Habermas selected as methodology in achieving goal towards the writing of this paper, because Habermas’s thought is very suitable to the issue raised in this paper, which is consensus path that replaces revolution path as offered by Marx. The importance of interaction emphasized on Habermas’s thought becomes basic of analysis due to the interaction or communication based on norm, inter-subjective, demanding role internalization, demanding maintenance of social institution, and action in order to achieve understanding. Performance-based budgeting that should become solution in achieving people welfare still not optimally implemented yet. Physically, the resulted budget has been in performance-based budgeting; however, in fact, indicators of budgeting benefit to the fulfillment of public service still ignored. The incremental system, planning that not based on performance, budget inefficiency to the useless expenditure for public, high political interference, also less budgeting control keep involved in regional budgeting in Indonesia. Contradiction between politics and budgeting culture that implemented recently is obstacle for maximal implementation of performance-based budgeting system. This is the reason why the implementation of performance-based budgeting system in developing countries, including Indonesia, cannot be the same with developed countries. There are many research opportunities that can be followed up from this paper such as study about budgeting culture using ethnography perspective and in-depth research about philosophical aspect from performance-based budgeting ideology with state ideology.
Digital Marketing Trends in Digital Entrepreneurship Education: A Literature Analysis of Opportunities and Challenges Purwianti, Ari; Emilia Nur Cholifah; Sudarmiatin; Rizky Firmansyah
International Journal of Technology and Education Research Vol. 3 No. 02 (2025): April - June, International Journal of Technology and Education Research (IJET
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i02.1847

Abstract

Digitalization in entrepreneurship education has brought significant changes, especially with the integration of technologies such as Artificial Intelligence (AI), big data, and digital marketing. This research aims to analyze the main trends in digital marketing as well as the opportunities and challenges faced in the context of digital entrepreneurship education. The research method uses a qualitative literature study approach through thematic analysis of 9 relevant scientific articles. The results show that trends such as the use of AI and big data provide great opportunities for students to improve analytical competencies and business strategies. However, challenges remain, especially in terms of curriculum adaptation, faculty competence, and technological infrastructure. Strategies such as collaboration with industry, teacher training, and integration of technology in the learning process are needed for digital entrepreneurship education to produce competitive graduates in the era of globalization and digitalization
The Relationship Between Cotton Bud Use and The Incidence of Cerumen Impaction Among Patients at The ENT Polyclinic of PKU Muhammadiyah Bantul Hospital Nadila; Firmansyah, Rizky; Ariani, Rizka
Ahmad Dahlan Medical Journal Vol. 6 No. 1 (2025): May 2025
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/admj.v6i1.12624

Abstract

Cotton buds are commonly used to clean ears, although improper use can be harmful to ear health by causing cerumen impaction. Cerumen is a natural substance that normally exits the ear canal on its own but can accumulate due to cotton bud use, leading to hearing problems. This study aims to examine the relationship between cotton bud use and the incidence of cerumen impaction in patients at the ENT Polyclinic of PKU Muhammadiyah Hospital, Bantul, considering the high prevalence of this condition in Indonesia. This research used a cross-sectional design and collected data through questionnaires from 65 patients at the ENT clinic. The data were analyzed using SPSS 25 with chi-square and Fisher’s exact tests. Results showed that 86.2% of patients used cotton buds up to 2/3 of the inner ear canal. There was no significant relationship between the depth of cotton bud use and the incidence of cerumen impaction (p = 0.483). However, there was a significant relationship between the frequency of cotton bud use (> 1 time a week) and cerumen impaction in both ears (p = 0.032). Patients who frequently used cotton buds had a higher incidence of cerumen impaction compared to those who used them rarely. In conclusion, there is a relationship between the frequency of cotton bud use and the incidence of cerumen impaction.
Early Tracheostomy in Adult Patient with Head Trauma: A Case Report Abdullah, Adnan; Arrifqi, Faiyana Nurul; Firmansyah, Rizky; Daniswara, Deoni
Ahmad Dahlan Medical Journal Vol. 6 No. 1 (2025): May 2025
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/admj.v6i1.13239

Abstract

Traumatic brain injury (TBI) is a serious condition that can cause temporary or permanent physical, cognitive, and emotional impairments. Tracheostomy in TBI patients can help reduce airway resistance, improve secretion clearance, and support weaning from mechanical ventilation. Early tracheostomy (ET) may also reduce ICU stay, ventilation time, and long-term mortality. A 30-yearold female was referred after a motorbike accident without a helmet. She was unconscious, with a Glasgow Coma Scale (GCS) of E1V2M1. Vital signs: temperature 38.1°C, pulse 74/min, respiratory rate 25/min, blood pressure 84/47 mmHg. Eye examination revealed lagophthalmos, chemosis, and a corneal epithelial defect. Neurological findings included anisocoria (right pupil 5 mm, left 3 mm), with no response in cranial nerves III, IV, and VI. Reflexes were normal, and no neck stiffness was observed. CT scan showed subdural hematoma (SDH), subarachnoid hemorrhage (SAH), and intracerebral hemorrhage (ICH). The patient underwent tracheostomy, central venous catheter placement, craniotomy, decompression, and hematoma evacuation. The bleeding volume was 15 cc. She survived and regained consciousness (GCS compos mentis). This case highlights the potential benefit of early tracheostomy in severe TBI. While patients with more severe injuries may face delays due to instability, early intervention can support better outcomes and survival.
Pengawasan Hutan Jati pada Cabang Dinas Kehutanan Wilayah Bojonegoro Ikhsan Hill Syafaat; Oktavianus Cahya Anggara; Rizky Firmansyah
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 3 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i3.7521

Abstract

This community service initiative aims to enhance the effectiveness of teak forest monitoring in the Bojonegoro Regional Forestry Branch (CDK) through active community participation and the utilization of technology. Teak forests hold significant economic value, but the high demand for teak wood often leads to illegal logging practices that threaten forest sustainability. Through a participatory approach, local communities are involved in patrols, monitoring, and social forestry programs. Technologies such as drones and satellite imagery are employed to improve the accuracy and efficiency of forest condition monitoring. The results of the initiative show a significant reduction in illegal logging cases, increased community awareness of the importance of forest conservation, at the success of reforestation and land rehabilition programs. Challenges faced include limitations in personnel and technological resources, as well as cases of document forgery. Recommendations for improving monitoring effectiveness in the future include enhancing personnel capacity, adopting more advanced technologies, and fostering closer coordination beetwen the government, communities, and other stakeholder. Overall, this initiative has successfully created synergy among parties in efforts to conserve teak forests, enabling sustainable forest management for ecological, economic, and social benefits.
Strategic Adaptation and Resilience: Islamic Education's Response to Colonialism in Indonesia Azzahra, Fatimah; Rosyidah, Amiliya Nur; Firmansyah, Rizky; Supriyatno, Triyo
HEUTAGOGIA: Journal of Islamic Education Vol. 5 No. 1 (2025)
Publisher : Fakultas Ilmu Tarbiyah dan Keguruan Universitas Islam Negeri Sunan Kalijaga Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14421/hjie.2025.51-06

Abstract

This study examines the strategic responses of Islamic educational institutions—particularly pesantren and madrasah—to the socio-political structures imposed by Dutch colonial rule in Indonesia. Employing a qualitative historical-analytical methodology, the research draws on primary archival sources and secondary historiographical literature to explore how Islamic education functioned as a site of resistance and adaptation. The findings reveal four dominant themes: first, the modernization of Islamic education as a form of intellectual resistance, wherein reformist organizations like Muhammadiyah integrated secular subjects and structured pedagogies to cultivate an intellectually competitive Muslim generation; second, the consolidation of traditional institutions as cultural fortresses, as seen in Nahdlatul Ulama’s efforts to strengthen pesantren and preserve religious orthodoxy; third, the mobilization of women through education, particularly through the efforts of ‘Aisyiyah, as a strategy for moral reform and national identity formation; and fourth, the internalization of nationalist values through character education, positioning pesantren and madrasah as crucibles of civic responsibility and anti-colonial consciousness. These findings underscore that Islamic education during the colonial period was not merely a religious endeavor but a multidimensional force for cultural resilience and political mobilization. Theoretically, the study contributes to the discourse on education as a nonviolent strategy of resistance under colonialism, while practically offering insights for contemporary education policy in Indonesia. However, the study is limited by its reliance on secondary sources, which may overlook local variations and grassroots dynamics. Further research incorporating oral histories and archival case studies is recommended to enrich our understanding of the lived experiences and post-colonial legacies of these institutions.
Sensor Lampu Otomatis Berbasis Light Dependent Resistor (LDR) Firmansyah, Rizky; Mohammad Tsani Ashrof Azami; Ahmad Mubarok; Rizqon Mubaroqan
Elconika: Jurnal Teknik Elektro Vol. 1 No. 1 (2022)
Publisher : Universitas Hasyim Asy`ari

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33752/elconika.v1i1.3528

Abstract

Pada masa sekarang yang serba otomatis ini mulai bermunculan alat alat yang berjalan secara otomatis, makin banyaknya alat serba otomatis ini juga mempermudah pekerjaan masyarakat, salah satu inovasi yang kini marak di kalangan masyarakat adalah lampu yang dapat menyala secara otomatis dengan berbasis dengan salah satu komponen elektronika yang bernama LDR (Light Dependent Resistor) atau yang biasa disebut LDR merupakan salah satu komponen elektronika yang memiliki fleksibilitas resistansi atau dapat berubahnya nilai resistansi menyesuaikan kondisi pencahayaan di area sekitarnya, dan prinsip kerja dari LDR inilah yang mendasari penelitian ini.
Co-Authors Abdullah, Adnan Ach Littausil Arzaq Adam Gumilang Rahmawan Adam Gumilang Rahmawan Adelia Shabrina Prameka Adi Setiawan Agung Purnawarman ahmad farid Ahmad Fawaiq Suwanan Ahmad Mubarok Ainun Fuad Alfito Deanova Alfiyah Mu'arofah Alifah, Luthfi Nur Alwiansah, Alfin Ana Dwi Setyo Lestari Ana Dwi Setyo Lestari Andro Agil Nur Rahmat Andro Agil Nur Rakhmad Anggara, Oktavianus Cahya Annisa Puspita Amalia Ardimansyah Ardimansyah Ardimansyah Ardimansyah Ariani, Rizka Arif Isnaini Arif Isnaini Arrifqi, Faiyana Nurul Arzaq, Ach. Littausil Audira, Ineza Nurul Bucek Jalu Prasetyo Arjuna Cahyanisa, Zalwa Cesya Rizkika Parahiyanti Cipto Wardoyo Daniswara, Deoni David Amrulloh Dediek kurniawan Delia Lupita Dhika Maha Putri Diva Retnaning Tyas Dudung Ma'ruf Nuris Dwi Narulia Dwi santoso Dwi Wahyudi Eko Ganis Sukoharsono Ely Siswanto Emilia Nur Cholifah Erfan Achmad Dahlan Fadillah Akbar, Muhammad Fariha Nuraini Fatimah Azzahra Fitriyani Fitriyani Hadi, Zufli Amrullah Hafiz, Zufar Hafizh Nurkholish Hakim, Abil Haqi, Syafrozi Huddy Iswanto Huddy Iswanto Ika Putri Larasati Ikhsan Hill Syafaat Irfan Arifin Irma Suryandari Izzalqurny, Tomy Rizky Jazuli Jazuli Jazuli Jazuli Khasanah, Midhatul Kurniawan, Dediek Tri Kurniawati Mulyanti M. Faizal Al-Aziz M. Firyal Azhar M. Rafi M. Tsani Ashrofazami Maya Rahayu Milenia R Patulak Milenia Rura Patulak Mira Tania Mira Tania Miranti Puspaningtyas Mochammad Galih S Wicaksono Moh. Faizin Moh. Faizin Moh. Iqbal Mohammad Iqbal Mohammad Tsani Ashrof Azami Muhammad Muhammad Ilham Zarkasyi Muhammad Irsan Y Hi Wahid Muhammad Irsyadul Abid Aminy Muhammad Prakoso Aji Muhammad Rafi Muhammad Reza Arifianto Muhammad Rizqy Pratama Hardian Muhammad Yuha Danur Qinthara Muharomah, Dewi Robiatun Nabilla Carissa Ratnadeawati Nadila Nadindra Kanya Pratitha Nashrullah, Ahmad Happy Nisha Alia Ramadhani Noor Faresi Putra Nujmatul Laily Nurika Restuningdiah Nurisa Ainulhaq NURYANTI, RIZKY Okkie Amizar Pradana Paduloh Paduloh Parlindungan Pandapotan Marpaung Pebi Amanda Rahmawati Perani Rosyani Persada, Ghema Nusa Petrus Fendiyanto Pratitha, Nadindra Kanya Puji Handayati Purwianti, Ari Rafif Umar Alhimni Rusdi Rafif. U. A Rusdy Rafles Ginting Rahmawati Ramadhani, Varra Nur Rasmuin, Rasmuin Ria Zulkha Ermayda Ridoni Fardeni Harahap Rizqon Mubaroqan Robiansyah, Anton Rosidi Rosyidah, Amiliya Nur Saiful Arif Sajidah, Fina Hana Sanuri Septy Nur Sulistyawati Setyowati, Eko Mety Siddik, Muhammad Sinaga , Rebecca Chrisnata Siti Mariyah Siti Nur Khoiriyah Siti Nurohmah Siti Rahayuningsih Slamet Fauzan Sudarmiatin Suhariah, Suhariah Sukarsih Sukarsih Sulastri Sunarto, Efrida Primani Suyono Suyono Syafaat, Ikhsan Hilal Syarif Noor Hidayah Tatang Permana, Tatang Taufik Hidyat Triyo Supriyatno Tyas, Diva Retnaning Vianca Annabel Rasiady Vina Karina Putri Wasis Jatmiko Aji Wasis Jatmiko Aji Wati, Indah Kumoro Wickramasinghe, Danture Widyantoro, Murwan Yongky Teguh Setiaji Yuwono, Rudy Zaki Baridwan Zalwa Cahyanisa