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INDONESIA
Buletin Poltanesa
ISSN : 14120097     EISSN : 26148374     DOI : 10.51967/tanesa.v21i2.326
Buletin Poltanesa is a collection of research articles, scientific works, and dedication from all academic community in order to integrate information. Buletin Poltanesa provides open publication services for all members of the public, both in all tertiary educational and teacher environments and other research institutions, with the freedom to exchange information that is dedicated to facilitating collaboration between researchers, writers and readers through information exchange. Buletin Poltanesa was introduced and developed in Research Department of Politeknik Pertanian Negeri Samarinda Buletin Poltanesa is published periodically twice a year, in June and December, this bulletin contains the results of research activities, discoveries and ideas in the field all multidisciplinary sciences. Hopefully with the articles in cultivation researchers can share knowledge in order to advance Indonesia, especially East and North Borneo.
Arjuna Subject : Umum - Umum
Articles 555 Documents
Implementation of Abraham Maslow's Humanistic Learning Theory in PAI Learning at SDN Leuwalang Siti Suriati Sunarti; Khozin
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3571

Abstract

Islamic Religious Education (PAI) in elementary schools aims not only to transfer religious knowledge but also to develop student's character and personality holistically. This study describes the implementation of Abraham Maslow's humanistic learning theory in PAI at Leuwalang Elementary School. This theory emphasizes fulfilling students' basic needs as a foundation for self-actualization in learning. Using a qualitative case study approach, data were collected through observation, interviews, and documentation, then analyzed through reduction, presentation, and drawing conclusions. The results show that PAI teachers apply humanistic principles by creating a safe and supportive learning environment, meeting emotional needs, and fostering positive teacher-student relationships. Teachers also encourage self-expression, discussion, and the independent development of spiritual values. The application of Maslow's theory in PAI learning increases student motivation and strengthens understanding of religious values, thus recommending a stronger humanistic approach in Islamic education at the elementary level
GIS-Based Analysis of Vegetation Density and Green Open Space Utilization at UNTAG Samarinda Andrew Stefano; Sri Endayani; Djumansi Derita
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

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Abstract

The Universitas 17 Agustus 1945 (UNTAG) Samarinda is one of the educational institutions located in urban areas with high development pressure. The existence of green open spaces in the campus environment plays an important role in maintaining ecological balance, thermal comfort, and air quality for the academic community. This study aims to evaluate the level of vegetation density and proportion of green open space utilization in the UNTAG Samarinda campus area using the Geographic Information System (GIS) approach. Spatial data was obtained from high-resolution satellite imagery in 2024 and field interpretation results that included tree vegetation, shrubs, and non-green areas (buildings and roads). Data processing is carried out through the stages of geometric correction, land cover classification, and vegetation index analysis (NDVI). The results of the analysis showed that of the total land area ±2.98 hectares, around 32.6% is a vegetation area with a medium-high density level, while the rest is in the form of buildings, parking areas, and road access. These findings show the need for a more optimal Green Open Space management strategy through increasing vertical vegetation and greening in the open areas of the campus. GIS integration has proven to be effective in providing accurate spatial information to support sustainable campus planning and support UNTAG Samarinda's "Green Campus" vision.
Lithium Recovery from Spent Li-Ion Batteries Using Combination of Organic Acid: Leaching and Precipitation Studies Asful Hariyadi; Dwi Rosa Maharani; Mutia Reza
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3575

Abstract

The demand for lithium-ion batteries (LiBs) is increasing significantly leading to supply shortages for metals, such as lithium. In this study, leaching combination of citric acid along with ascorbic acid, and precipitation of lithium with sodium carbonates were used to recover lithium as lithium carbonate. The effect of acid concentration and precipitating agent were analyzed, then the leaching and precipitation conditions will also be further analyzed to optimize the final product. The results show that leaching with citric acid 1 M and ascorbic acid 0.5 M, solid liquid ratio is 35 g/L, the reaction temperature 80°C, and reaction time 3 h, can attain lithium recovery up to 91%. As well as the best condition to precipitate lithium is at pH 12, reaction temperature 100°C, and the [CO32-]/[Li+] mol ratio was 0.75 mol/mol with recovery of lithium up to 92%. The X-Ray Diffraction results from the final product are further confirmed that most of the product is composed of lithium carbonate. In addition, FTIR results indicate that the absorption spectrum that is formed shows that there is a C = O bond that matches the characteristics of the carbonate peak.
Investment and Identity: A Phenomenological Study of Accounting Students Financial Self-Discovery Frischa Faradilla Arwinda Mongan; Alimuddin; Darwis Said; Ni Putu Yuria Mendra
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3576

Abstract

This interpretive phenomenological study explores how accounting students develop their financial identity through digital investments, explicitly addressing the persistent gap between their theoretical knowledge and practical investment behavior. Utilising in-depth interviews and thematic induction with three students who actively engage in digital investment platforms, the research uncovers that financial identity formation is an existential process, shaped by the intersection of academic rationality, emotional profit/loss experiences, and powerful socio-digital influences. Investment acts as a reflective mirror, aligning students' identity development with responsibility and self-control, consistent with the identity moratorium phase. Importantly, this process reveals significant cognitive dissonance: formal financial knowledge, such as financial statement analysis, is frequently superseded by digital intuition driven by fast-paced information from finfluencers, social media, and real-time news updates. Biases like Fear of Missing Out (FOMO) amplify reliance on rapid digital inputs, leading digital literacy to exert greater influence on investment decisions than formal financial literacy. The study highlights that experiential learning, emotional responses to investment outcomes, and active participation in digital communities contribute to a dynamic, negotiated financial identity among students, integrating logic, emotion, and evolving digital norms. These findings emphasise the necessity for accounting education to enhance behavioural finance and digital literacy modules. Hence, students are better prepared to manage both rational decision-making and the emotional pressures of digital investment. The study contributes new qualitative insights for educators and policymakers by documenting how digital environments transform financial identity and investment behavior among future accountants.
Geomatics Technology Spatio-Temporal Dynamics of Flooding in Samarinda City Based on Instagram Posts M. Firzy Handika Saputra; Yaskinul Anwar; Yulian Widya Saputra; Iya Setyasih; H. Rahmadi
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

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Abstract

Flooding is a frequent disaster in Samarinda City, Indonesia that causes significant disruptions and losses. This study aimed to analyze the spatial and temporal patterns of flooding in Samarinda using Instagram posts as a data source. A total of 987 public posts related to flooding were collected and used to map the affected areas and identify temporal dynamics. A spatial analysis was conducted using GIS software, and the results were validated using field observations, official flood-prone area maps, and daily rainfall data. The findings showed that most flooding points were concentrated in low-lying residential areas adjacent to rivers, with increasing severity during intense rainfall. Spatial-temporal analysis revealed that high rainfall, overflow of the Karang Mumus River, and overflow of the Mahakam River were the leading causes of flooding. Over the five years, there was a significant temporal decline in the flood frequency, primarily driven by a reduction in rainfall-related events. The spatial patterns also shifted, with the Mahakam River becoming a more significant threat to the riparian areas. Instagram has emerged as a valuable dynamic geospatial data source for flood monitoring, providing timely updates and enabling the visualization of flood events. This study highlights the potential of integrating social media data into official monitoring systems to improve spatial resolution and response speed in flood management. These findings contribute to the development of social media-based flood monitoring methods and provide insights for strengthening flood mitigation planning and disaster risk reduction strategies in Samarinda City.
Siri" Na Pacce in Tax Compliance: An Ethnographic Study of The Bugis-Makassar Community Masrullah; Alimuddin; Darwis Said; Amir
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3578

Abstract

This study explores how the cultural values of Siri’ na Pacce shape tax compliance behavior within the Bugis-Makassar community by employing a qualitative ethnographic approach. Data were collected through participatory observation, in-depth interviews with taxpayers, MSME owners, community leaders, and tax officials, as well as analysis of socio-cultural documents in Makassar City. The findings reveal that Siri’, which embodies shame, honor, and personal dignity, functions as an internal moral regulator that encourages individuals to act honestly and responsibly in fulfilling their tax obligations. Conversely, Pacce, which reflects empathy and social solidarity, fosters the understanding that taxation is a collective contribution to public welfare. The interaction between these cultural values generates two forms of compliance: value-based voluntary compliance driven by internal moral awareness, and community norm–based social compliance reinforced by social pressure, reputation, and collective expectations. The study demonstrates that Siri’ na Pacce not only shapes personal behavior but also forms social norms and community-based monitoring that strengthen collective commitment to tax compliance. These values act as social capital, enhancing public trust in tax authorities and supporting voluntary compliance beyond legal enforcement. The findings further indicate that cultural-based communication strategies used by tax officials increase public receptiveness and legitimacy of tax policies. This study concludes that integrating local cultural values into tax education and outreach programs can effectively promote sustainable moral-based compliance and strengthen fiscal governance, particularly in Eastern Indonesia where Siri’ na Pacce remains deeply embedded in social identity.  
Human Trafficking in The Digital Era Through The 4Sale App in Kuwait Alya Anaqi Putri; Arie Kusuma Paksi
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3579

Abstract

This study examines how digital technology functions as an infrastructure of exploitation within the context of human trafficking, focusing on the 4Sale app in Kuwait. Initially designed as a digital marketplace for buying and selling goods, the platform has been misused to facilitate the trade of domestic workers and migrant labourers, reflecting how the commodification of human labour extends into the digital sphere. The central research question explores what factors enable digital platforms to become mediums for human trafficking and how such mechanisms are normalized within everyday online transactions. Drawing on the framework of the digital political economy, this research argues that these exploitative practices stem from the logic of digital capitalism, which prioritizes efficiency, data circulation, and profit maximization over ethical and humanitarian considerations. The study employs a qualitative approach using case analysis and secondary data from credible sources such as BBC Arabic, Europol, and the European Center for Democracy and Human Rights (ECDHR). The findings reveal that digital human trafficking is sustained by interrelated factors including technological architectures that accelerate transactions while concealing identities, structural ties between platforms and global markets that commodify human ;abour, and weak legal as well as social accountability of technology companies. Ultimately, the study concludes that digital technology operates not as a neutral tool but as a political–economic arena that amplifies the possibilities of human exploitation in the globalized era, urging stronger regulatory and ethical frameworks to govern digital platforms.
The Key Strategic Leadership Roles of School Principals in Enhancing Educational Quality in the Digital Era Nur Izatul Yazidah; Nur Nabilla Sarah; Sulaiman; Krista Alisa Meyliani; Wahyu Setiyaningrum; Widyatmike Gede Mulawarman; Akhmad
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

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Abstract

The rapid advancement of digital technologies has reshaped the governance, learning ecology, and performance expectations within contemporary educational institutions. This study investigates the strategic leadership exercised by school principals in orchestrating digital transformation as a pathway for improving educational quality. Adopting a descriptive qualitative design, data were collected through semi-structured interviews, systematic observations, and document analysis to construct a comprehensive understanding of leadership practices in a digitally evolving school environment. The findings indicate that the principal articulates a coherent and future-oriented digital vision (score 85) that effectively aligns institutional goals with technological innovation. Change management strategies (score 78) have facilitated gradual yet meaningful pedagogical shifts, although disparities in teachers’ digital readiness persist. The utilization of a Learning Management System (LMS) represents the most robust dimension of implementation (score 88), enhancing instructional efficiency, data transparency, and supervisory oversight. The school’s emerging culture of innovation (score 80) further reinforces digital integration, albeit with uneven participation across teaching staff. Teachers’ digital competence (score 72), however, remains a critical developmental area requiring sustained professional learning opportunities. Overall, the study underscores that strategic leadership is a pivotal determinant of successful digital transformation, highlighting the necessity for visionary direction, evidence-informed decision-making, and continuous capacity building in advancing educational quality in the digital era.
Development of Interactive Media Based on Application Assisted by Claude AI in Physical Education Subjects for Elementary Schools Arindra Yudhianto; Achmad Noor Fatirul; Hartono
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51967/tanesa.v26i2.3588

Abstract

The learning process in Physical Education (PE) at the elementary school level still relies on conventional approaches and lacks the use of technology that supports health assessment activities. This research aims to develop an interactive learning media application assisted by Claude AI to help fifth-grade students conduct simple health checks, including eye, ear, oral, and body mass index (BMI) assessments. This study employed the ADDIE development model, consisting of the Analysis, Design, Development, Implementation, and Evaluation stages. The subjects involved 5 students in a small trial, 15 students in a limited trial, and 30 students in a large group trial. Additionally, 30 validators consisting of material experts, media experts, and design experts assessed the feasibility of the product. Data were collected through expert validation sheets, student response questionnaires, and pretest–posttest instruments. The results showed that the media achieved a very high feasibility level, with design experts scoring 95.9%, material experts 98.5%, and media experts 94.2%. Student response results also indicated high practicality, with scores of 80.7% in the limited trial and 89.5% in the large group trial. the application proved effective in improving students’ understanding, as demonstrated by an average N-gain score of 0.79 in the high category. These findings indicate that Claude AI–assisted interactive media is feasible, practical, and effective as a learning innovation that supports health literacy and enhances PE learning in elementary schools.
Development of A Cooperative Digitalization System to Improve Efficiency and Transparency Agung Pramono; Zulfikar
Poltanesa Vol 26 No 2 (2025): December 2025
Publisher : P3KM Politeknik Pertanian Negeri Samarinda

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Abstract

The rapid expansion of Indonesia’s palm oil sector has increased the importance of cooperatives in supporting the livelihoods of smallholder farmers. Despite their critical role, many cooperatives still depend on manual administrative practices, which often lead to slow reporting, fragmented records, and limited access to reliable information. This study responds to these issues by developing a web-based digital system designed to improve cooperative management and strengthen financial accountability. The research follows a Research and Development approach and applies the Extreme Programming method to ensure that system development remains flexible, iterative, and closely aligned with user needs. Field data were collected through interviews and direct observation at KUD Sawit Jaya UUO Petapahan Makmur Sejahtera. These inputs informed the design of three main system components: a digital member management module, an automated financial transaction module, and an interactive dashboard that presents real-time cooperative information. The system has been fully developed and adopted by the cooperative. Early use indicates clear improvements in administrative efficiency, accuracy of financial records, and transparency of information shared with members. Overall, the system provides a practical digital solution for rural cooperatives and offers a model that can be adapted by other smallholder-based organisations across Indonesia’s palm oil regions.