Kajian Perencanaan Sistem On-Grid Berbasis Solar Photovoltaic Menggunakan Perangkat Lunak Homer Pro

Penggunaan sistem fotovoltaik (PV) yang terhubung dengan jaringan menjadi strategi yang diadopsi secara luas untuk mengurangi emisi karbon dioksida dan biaya listrik. Sejalan dengan Peraturan Pemerintah No. 79 tahun 2014, Indonesia telah menetapkan target nasional untuk menggunakan 23% energi terbarukan pada tahun 2025. Sebagaimana diuraikan dalam Kebijakan Energi Nasional (RUEN), Indonesia bertujuan untuk mencapai total 45 GW kapasitas energi terbarukan pada tahun 2025, dimana 6,5 GW (14%) diproyeksikan bersumber dari energi surya. Penelitian ini menyajikan desain sistem PV atap on-grid di Masjid Al-Hikmah, Universitas Muhammadiyah Palembang (Kampus A), yang dimaksudkan untuk mengoptimalkan penggunaan energi dan mengurangi pengeluaran listrik. Berdasarkan simulasi yang dilakukan menggunakan Homer Pro, sistem yang diusulkan terdiri dari 48 modul surya dengan total kapasitas 20 kWp, yang diintegrasikan dengan inverter on-grid Growatt tiga fase. Hasil simulasi memperkirakan produksi energi tahunan sebesar 27.306 kWh, dengan sistem PV memasok 57,7% dari total kebutuhan energi, dan 42,3% sisanya (19.985 kWh/tahun) bersumber dari jaringan listrik umum. Analisis ekonomi, dengan menggunakan tarif listrik Rp 992,72 per kWh, menunjukkan bahwa investasi ini layak secara finansial, dengan periode pengembalian modal yang diproyeksikan terjadi pada tahun ke-21 operasi

Pengaruh Opini Going Concern dan Financial Distress Terhadap Auditor Switching pada Perusahaan Subsektor Transportasi yang Terdaftar di Bursa Efek Indonesia Periode 2018-2022

ABSTRAK   Penelitian ini bertujuan untuk menguji pengaruh opini going concern dan financial distress terhadap auditor switching yang dilakukan perusahaan secara voluntary baik secara parsial maupun simultan. Penelitian ini termasuk jenis penelitian kuantitatif dengan metode asosiatif kausal yang menghubungkan sebab akibat dari dua atau lebih variabel. Populasi dalam penelitian ini adalah perusahaan subsektor transportasi yang terdaftar di Bursa Efek Indonesia periode 2018-2022 yang berjumlah 51 perusahaan. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik purposive sampling sehingga perusahaan yang menjadi sampel sebanyak 20 perusahaan. Data yang digunakan berupa data sekunder berupa laporan keuangan dan tahunan yang diunduh  dari website resmi BEI yaitu www.idx.co.id. Teknik analisa data yang digunakan dalam penelitian ini berupa analisis statistik deskriptif dan analisis regresi logistik. Hasil pengujian menunjukkan bahwa secara parsial opini going concern berpengaruh positif dan signifikan terhadap auditor switching, sedangkan financial distress tidak berpengaruh terhadap auditor switching. Secara simultan opini going concern dan financial distress berpengaruh terhadap auditor switching. Kata Kunci: Opini Going concern, Financial distress, Auditor switching   ABSTRACT   This study aims to examine the effect of going concern opinion and financial distress on auditor switching by voluntary companies both partially and simultaneously. This research includes a type of quantitative research with a causal associative method that connects the cause and effect of two or more variables. The population in this study were transportation subsector companies listed on the Indonesia Stock Exchange for the period 2018-2022, totaling 51 companies. The sampling technique in this study used purposive sampling technique so that the companies sampled were 20 companies. The data used is secondary data in the form of financial and annual reports downloaded from the official IDX website, namely www.idx.co.id. The data analysis technique used in this study is descriptive statistical analysis and logistic regression analysis. The test results show that partially going concern opinion has a positive and significant effect on auditor switching, while financial distress has no effect on auditor switching. Simultaneously going concern opinion and financial distress affect auditor switching. Keywords : Going concern Opinion, Financial distress, Auditor switchin

PENGGUNAAN KRAMA BAHASA JAWA SEBAGAI DASAR UTAMA PEMBANGUNAN MORAL ANAK USIA DINI DI MIN 1 LAMONGAN

Tujuan dari penelitian ini adalah untuk mengetahui lebih jauh bagaimana penggunaan krama bahasa Jawa dalam kehidup66an sehari-hari, baik di rumah, sekolah, maupun di lingkungan sekitar anak kecil. Selain itu, penelitian ini bertujuan untuk mengetahui seberapa baik pemahaman anak terhadap tata krama bahasa Jawa yang menjadi landasan pengembangan moralitas pada anak usia dini. Karena sesuai dengan skenario dan kondisi yang produktif maka menggunakan teknik wawancara dengan salah satu pengajar MIN 1 di desa Blawirejo Lamongan, maka penelitian ini menggunakan metode deskriptif kualitatif.Temuan penelitian ini menunjukkan bahwa mengajarkan tata krama Jawa pada generasi muda dapat meningkatkan pertumbuhan moral dan memberikan landasan bagi rasa hormat yang lebih besar terhadap figur otoritas di antara teman sebayanya. Hal ini ditunjukkan melalui penggunaan kosakata berbagai istilah, antara lain njenengan, mboten pareng, kulo, mboten, dan nggeh, serta kosakata dasar lainnya yang digunakan dalam interaksi sehari-hari dengan anak. Kata Kunci : Krama Bahasa Jawa, Moralitas, Kosakata

The Effect of Machine Maintenance and Layout on the Production Process

This research aims to analyze the influence of machine maintenance and layout on the production process at PT. Indonesian Packaging Creations. The research method used is a quantitative approach with an associative research design. Data was collected through a questionnaire distributed to 50 respondents who were employees at the company. Data analysis was carried out using multiple linear regression to test the hypothesis that had been formulated. The research results show that machine maintenance has a positive, but not significant, influence on the production process, with a regression coefficient of 0.019 and a significance of 0.738. On the other hand, layout is proven to have a significant influence on the production process, with a regression coefficient of 0.883 and a significance value of 0.000. The simultaneous test shows that the two independent variables have a significant effect on the production process, with a calculated F value of 84.82. This research emphasizes the importance of optimal machine maintenance and efficient layout design to improve the smoothness of the production process. This research provides recommendations for management of PT. Kreasi Kemas Indonesia to implement a better maintenance system and redesign the factory layout to support operational efficiency

Systematic Literature Review: Mathematics Learning for Children with Special Needs

The aim of this research is to classify research related to mathematics learning in children with special needs into several categories. This Systematic Literature Review (SLR) research identifies, evaluates, and interprets research that is relevant to mathematics learning for children with special needs. Researchers reviewed 16 articles from 9 journal indexed by Scopus. The results of this research are in the form of classifying the content of the article into 5 categories, namely subjects, material, education level, methods, and student competencies, which can be used as recommendations in further research regarding mathematics learning for children with special needs. The classification results revealed that the most frequently studied research subjects were children with autism, accounting for 37.5% of the articles. In terms of instructional content, the most commonly explored topic was whole number operations, with a proportion of 42.86%. Regarding educational level, elementary school emerged as the most common focus, appearing in 56.25% of the studies. As for research methods, both qualitative and research and development approaches were used in 18.75% of the articles, respectively. Meanwhile, in terms of student competencies, conceptual understanding was the dominant focus, discussed in 41.67% of the reviewed studies

Disability Scholarship Impact Evaluation

This study explores the transformative potential of the Disability Scholarship Program initiated by Indonesia’s Ministry of Finance through the Indonesia Endowment Fund for Education (LPDP) in 2019. The program aims to empower persons with disabilities by providing access to higher education. A qualitative approach was adopted, combining semi-structured interviews and questionnaires using a four-point Likert scale. Data were analyzed through thematic analysis, integrating both primary and secondary sources. Findings indicate that the program successfully facilitates access to top universities (mean score: 3.80), enhances equal opportunity (3.75), and enables alumni to inspire others in their communities (3.85). These outcomes highlight the program’s broader social impact beyond educational access. Based on the results, the study proposes practical improvements, including regular policy updates, professional assistance during recruitment, customized academic and psychological preparation, stronger monitoring, active alumni engagement, and comprehensive staff training. These recommendations aim to strengthen the program’s inclusivity and sustainability. This study offers a new perspective by evaluating the LPDP disability scholarship from the beneficiaries’ viewpoint and providing actionable, field-based recommendations to inform inclusive scholarship policies

PENCEGAHAN KORUPSI ATAS DASAR KESADARAN BERBANGSA NILAI KEBANGSAAN DAN GOOD GOVERNANCE MENURUT PANCASILA DAN UUD 1945

Tindak pidana korupsi yang selama ini terjadi secara meluas, tidak hanya merugikan keuangan negara, tetapi juga telah merupakan pelanggaran terhadap hak-hak sosial dan ekonomi masyarakat secara luas, sehingga tindak pidana korupsi perlu digolongkan sebagai kejahatan yang pemberantasannya harus dilakukan secara luar biasa. Pencegahan tindak pidana korupsi  penting dengan menghadirkan pendidikan anti korupsi yang lebih tertuju pada penanaman nilai dan prinsip anti korupsi. Tujuan yang hendak dicapai agar mengurangi prilaku koruptif di semua lapisan masyarakat bangsa dan negara. Rumusan masalanya adalah apa arti kesadaran bangsa, nilai kebangsaan dan tata kelolah pemerintah yang baik. Sehingga dapat disimpulkan bahwa kesadaran berbangsa,nilai kebangsaan dan tata kelolah pemerintah yang baik haruslah dapat menjadi nilai dan prinsip dalam pencegahan korupsi yang berdasarkan Pancasila dan UUD 1945. Kata kunci :  Pencegahan Korupsi, Nilai Pancasila, UUD 194

Persepsi Masyarakat Nelayan Sondong Terhadap Alat Tangkap Sondong di Daerah Sungsang Banyasin Sumatera Selatan

fisheries are the mainstay of the coastal community's economy, and Sondong fishing gear is still commonly used. Although Sondong is considered effective, it raises ecological concerns because it risks damaging the seabed habitat and produces high bycatch. This study aims to describe fishing communities' perceptions of Sondong fishing gear regarding its effectiveness and impact on fish resources and the environment. The study employed a quantitative descriptive approach with purposive sampling of active fishermen in Sungsang, conducted in November 2024. The results show that fishermen have a strong understanding of Sondong because it has been widely used and passed down informally. They perceive Sondong as an effective and profitable tool, though this perception is changing as catches decline. The ecological impact has not been widely recognized, and regulations tend to be rejected due to economic dependence. As fishermen's perceptions are more oriented toward the economy than ecology, an educational approach is needed to encourage the transition to more sustainable fishing gear

Development of A Build Up Training Model in Futsal Games

Build up is an effort and process of attacking strategy by building an offensive strategy from various situations and conditions starting from the defensive line itself which aims to create goal opportunities and get victory. The purpose of this study is to produce a build-up training model in futsal games. The methods used in this study are the ADDIE analysis, design, developmet, implementation, and evaluation methods. The results of this study were obtained from the expert validation that had been carried out involving 3 experts including 1 futsal coach, 1 futsal academic, and 1 futsal practitioner. This research instrument uses a questionnaire. Based on the results of the CVI and CVR analysis, a value of 0.5 or valid. It can be interpreted that this build up session 1 training model is feasible to use and applied to the build up training of futsal club athletes in the city of Palemban

Physical and Anthropometric (Somatotype) Female Badminton Athletes Aged 10-12 Years

The aim of this research was to determine the physical condition and somatotype of female badminton athletes aged 10-12 years in Semarang City. The population in this study were female athletes aged 10-12 years who had achieved achievements on the podium, totaling 10 athletes. The sampling technique is purposive sampling technique. The sample in this study consisted of 10 athletes. The instruments in this study used tests and measurements referring to physical tests aged 10-12 years (Wiyanto, 2020) and somatotype measurements using the Heath & Carter formula (Carter & Heath, 1990; Penggalih et al., 2018). The results of the physical tests for female badminton athletes aged 10-12 years were in the very good category 2 athletes (20%), in the Good category there were 6 athletes (60%) and in the Medium category there were 2 athletes (20%). The results of measuring the somatotype of female badminton athletes aged 10-12 years were in the Mesomorph category of 3 athletes (30%), in the Good category there were 7 athletes (60%) and in the Endomorph category there were none. In conclusion, female badminton athletes aged 10-12 in the city of Semarang have a good level of physical condition and are of the Ectomorph somatotype type which tends to have a tall body posture, little body fat and a small body shape