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Upaya Edukasi Anti Bullying Pada Siswa Sekolah Dasar di Pekon Padang Dalom Kecamatan Balik Bukit Kurniawan, Muhammad; Hidayat, Muhammad Farid; Muslikah, Aliyah; Pratiwi, Nathania; Sari, Dita Indah
Abdimas Indonesian Journal Vol. 4 No. 2 (2024)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v4i2.430

Bullying is a prevalent issue in elementary schools that can have severe psychological and social impacts on students. This study aims to evaluate the effectiveness of a localized anti-bullying education program implemented in an elementary school in Pekon Padang Dalom, Balik Bukit District. A descriptive qualitative approach was used, employing in-depth interviews, participant observation, and document analysis to collect data. The findings reveal that interactive and participatory educational methods, such as group discussions and role-playing, significantly enhanced students' understanding of various forms of bullying and preventive measures. The program also led to positive behavioral changes among students, who showed increased courage and proactive behavior in identifying and reporting bullying incidents. However, challenges were noted in the implementation process, particularly resistance from some teachers and parents who preferred traditional teaching methods. These results underscore the importance of adaptive and context-sensitive educational strategies that involve the entire school community. The study suggests the need for further research to develop more inclusive and sustainable anti-bullying intervention models tailored to diverse school environments.

Analisis Penentuan Tarif Bongkar Muat Peti Kemas Dengan Metode Activity Based Costing (Studi Kasus PT.Pelindo Terminal Petikemas New Makassar) Nathania Pratiwi; Sahade; Afiah, Nur
Bongaya Journal of Research in Accounting (BJRA) Vol. 6 No. 2 (2023): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v6i2.451

This study aims to analyze the determination of container loading and unloading rates using the activity-based costing method at PT PELINDO Terminal Petikemas New Makassar. The variable of this study is the determination of container loading and unloading rates measured using the activity-based costing method. The limits of this research are focused on domestic container loading and unloading rates. This is the case for data collection in the form of observations, interviews and documentation. Data analysis is done by quantitative descriptive analysis. The results of this study show that the calculation of container loading and unloading rates with the activity-based costing method is lower in full 20 feet containers of IDR 116,571.29, full 40 feet of IDR 228,808.74, empty 20 feet of IDR 197,415.69, and empty 40 feet of IDR 204,188.91. Compared with the results of the calculation of container loading and unloading rates carried out by the management of PT PELINDO Terminal Petikemas New Makassar. This is because container loading and unloading rates are calculated by the activity-based costing method based on the type of cost used and various cost drivers.

Implications of Budget Transparency on Public Trust in Management Budget in Government: A Systematic Literature Review Pratiwi, Nathania; Haliah, Haliah; Kusumawati, Andi
CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Vol. 4 No. 2 (2025): JANUARY
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/cashflow.v4i2.1753

This study examines the implications of budget transparency on public trust in government budget management. This study uses the Systematic Literature Review (SLR) approach by reviewing relevant articles from various sources, such as ResearchGate, OpenKnowledge, and the Publish and Perish application. The results show that budget transparency has a positive and significant impact on public trust, increases accountability, reduces information gaps, and strengthens the government's image. Public participation in the budget process, supported by easy access to budget information, also plays an important role. In addition, open government data transparency (OGD) and participatory budgeting were identified as effective ways to increase public trust. The study also highlights obstacles to the implementation of budget transparency, such as the lack of formal structures in civil society and the lack of community involvement as equal partners. In conclusion, the government needs to continue to improve budget transparency, expand access to information, and strengthen the role of civil society to build public trust and government legitimacy.

Digital Supply Chain Transformation: Implementing Management Accounting and Blockchain to Address Efficiency Challenges Indrijawati, Aini; Mediaty, Mediaty; Febriyanti, Elsa Dian; Pratiwi, Nathania; Hediyati, Siti Nurul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1092

This research is motivated by the absence of an integrated understanding regarding the role of management accounting and blockchain technology in improving supply chain efficiency, as most previous research still examines these two aspects separately. Therefore, this research aims to analyze how the implementation of management accounting and blockchain technology can jointly improve supply chain efficiency. The method used is a Systematic Literature Review (SLR) of 15 reputable scientific articles published within the period 2014–2024 and selected based on specific inclusion and exclusion criteria. The analysis results show that management accounting plays an important role in improving supply chain efficiency through the implementation of activity-based costing, performance measurement systems, and budgeting that can enhance cost transparency, resource control, and decision-making quality. Meanwhile, blockchain technology contributes through enhanced real-time data transparency, end-to-end traceability, implementation of smart contracts, and data recording that cannot be manipulated, thereby reducing the risk of fraud, information asymmetry, and transaction costs. The integration between management accounting and blockchain is proven to strengthen cost accuracy, accelerate transaction processes, and support sustainable supply chain practices. This research concludes that the synergy of management accounting and blockchain technology constitutes an effective strategic framework for creating a more efficient, transparent, and resilient supply chain in the digital era.

Digital Supply Chain Transformation: Implementing Management Accounting and Blockchain to Address Efficiency Challenges Indrijawati, Aini; Mediaty, Mediaty; Febriyanti, Elsa Dian; Pratiwi, Nathania; Hediyati, Siti Nurul
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 5 No. 6 (2025): November 2025
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v5i6.1092

This research is motivated by the absence of an integrated understanding regarding the role of management accounting and blockchain technology in improving supply chain efficiency, as most previous research still examines these two aspects separately. Therefore, this research aims to analyze how the implementation of management accounting and blockchain technology can jointly improve supply chain efficiency. The method used is a Systematic Literature Review (SLR) of 15 reputable scientific articles published within the period 2014–2024 and selected based on specific inclusion and exclusion criteria. The analysis results show that management accounting plays an important role in improving supply chain efficiency through the implementation of activity-based costing, performance measurement systems, and budgeting that can enhance cost transparency, resource control, and decision-making quality. Meanwhile, blockchain technology contributes through enhanced real-time data transparency, end-to-end traceability, implementation of smart contracts, and data recording that cannot be manipulated, thereby reducing the risk of fraud, information asymmetry, and transaction costs. The integration between management accounting and blockchain is proven to strengthen cost accuracy, accelerate transaction processes, and support sustainable supply chain practices. This research concludes that the synergy of management accounting and blockchain technology constitutes an effective strategic framework for creating a more efficient, transparent, and resilient supply chain in the digital era.

Pengaruh Teknologi Keuangan (FinTech) terhadap Transparansi dan Efisiensi Pasar Modal Nathania Pratiwi; Arifuddin; Syarifuddin
Bongaya Journal of Research in Accounting (BJRA) Vol. 9 No. 1 (2026): Bongaya Journal of Research in Accounting
Publisher : STIEM BONGAYA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37888/bjra.v9i1.899

Perkembangan teknologi keuangan (FinTech) telah mengubah secara fundamental cara informasi keuangan diproduksi, diolah, dan disebarkan di pasar modal global. Penelitian ini bertujuan untuk menelaah secara sistematis pengaruh FinTech terhadap transparansi dan efisiensi pasar modal melalui pendekatan Systematic Literature Review (SLR). Pencarian literatur dilakukan terhadap artikel berbahasa Inggris dan Indonesia yang diterbitkan pada periode 2020–2025 dan terindeks Scopus (Q1–Q4) maupun SINTA (1–2). Dari hasil seleksi dan penilaian kelayakan, diperoleh 15 artikel yang relevan untuk dianalisis. Hasil penelitian menunjukkan bahwa penerapan teknologi seperti blockchain, big data analytics, dan artificial intelligence berkontribusi positif terhadap peningkatan keterbukaan informasi dan kecepatan penyesuaian harga di pasar modal. FinTech memperkecil asimetri informasi, memperkuat tata kelola perusahaan, serta meningkatkan kepercayaan investor melalui pelaporan keuangan yang lebih akurat dan transparan.

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