Journal Scientific of Mandalika (JSM) e-ISSN 2745-5955 | p-ISSN 2809-0543

A normative analysis of the 2025 budget realization report presentation based on government accounting standards in indonesia

Doni Wirshandono Yogivaria — 2026-04-27

This study aims to analyze the presentation of the 2025 Budget Realization Report (BRR) in Indonesia based on Government Accounting Standards (SAP) using a normative perspective. The research employs a qualitative approach with a literature study (library research) design, relying on secondary data derived from government regulations, academic literature, and relevant official documents. The data were collected through documentation techniques and analyzed using qualitative content analysis to assess the conformity of the BRR presentation with established accounting standards. The findings indicate that the presentation of the BRR demonstrates a high level of structural compliance with SAP, particularly in terms of format, classification, and the inclusion of key financial components such as budget allocation, realization, and variance. However, the study also reveals that substantive aspects, including transparency, completeness of disclosure, and interpretability, remain at a moderate level. The report tends to emphasize formal compliance rather than effective communication, as evidenced by limited explanatory narratives and insufficient variance analysis. These limitations reduce the usefulness of the BRR as an instrument of public accountability and financial transparency. In conclusion, while the BRR fulfills its formal role in financial reporting, improvements are needed to enhance its communicative function and overall quality. This study contributes to the literature by providing a normative evaluation of public sector financial reporting and offers insights for improving accountability and governance practices in Indonesia.

Identifying internship partner satisfaction in the chemistry teaching department at escola secundária geral pública 5 de maio de becora-academic year 2025

Pedro Correia — 2026-04-28

Academic internships constitute a fundamental component in the teacher training process at the Universidade Nacional Timor Lorosa’e (UNTL), as they provide students with opportunities to apply theoretical knowledge in real-world contexts and develop professional competencies. In this context, the Chemistry Teaching Department implements the internship program at Escola Secundária Geral Pública 5 de Maio de Becora, serving as a platform to offer students direct practical experiences and generate positive impacts on school partners. The main objective of this study was to identify the level of satisfaction among internship partners and analyze the factors influencing it, while providing recommendations to enhance the quality of future internship programs. This research employed a descriptive quantitative method. The study population consisted of 55 teachers who supervised the student interns. Data were collected using a five-point Likert scale questionnaire, based on 15 indicators for variable X (Pedagogical Practice II) and 15 indicators for variable Y (Satisfaction of Pedagogical Practice II Partners). The data were analyzed through descriptive statistics and Pearson correlation. The mean value of variable X (Pedagogical Practice II) was 62.22, while that of variable Y (Partner Satisfaction) was 59.69, reflecting a high level of satisfaction. Correlation analysis revealed a strong and positive relationship between variables X and Y, with a coefficient of r = 0.718 and a significance level of p < 0.001, indicating a substantial and meaningful association between interns’ competencies and partner satisfaction. The factors that contributed most to the level of satisfaction included preparation of materials, effective communication, responsibility, content mastery, and professional ethics. Internship partners also recommended conducting regular pre-internship orientations and strengthening communication between the department and partner schools. This study provides significant contributions for improving UNTL’s internship programs and may serve as a reference for future research in education, particularly in chemistry teaching. The obtained data offer a foundation for program development, as partner feedback determines both the validity and continuity of the program, supported by effective collaboration.

Simulation-based learning using phet on the concept of series and parallel electrical circuits in secondary schools in timor-leste

Kristiani — 2026-04-28

The teaching methods employed by instructors can vary depending on learning objectives, student profiles, and available resources. Commonly used teaching methods include traditional or conventional approaches, demonstration methods, experimental methods, and others. This study implemented a PhET simulation-based teaching project on the concept of series and parallel electrical circuits: a study involving 12th-grade students majoring in Electrical Engineering at São João Bosco Secondary School in Venilale, Timor-Leste. The study aimed to investigate students’ learning outcomes following the PhET simulation-based instruction on series and parallel circuit concepts. To achieve this objective, a survey test instrument was employed. The test was administered to 34 students. The results indicated that the calculated t-value was greater than the critical t-value (t_calculated > t_table) or (23.63 > 2.035), demonstrating a significant difference before and after the use of PhET simulations in teaching the concepts of series and parallel electrical circuits. This had a positive impact on the development of students’ knowledge.

Analysis of household electricity expenditures among residents of suco leuro, lospalos administrative post, lautem municipality

Paulo Alves Cabral — 2026-04-28

In general, the population of Suco Leuro relies on electrical energy for daily activities, which is predominantly non-renewable and supplied by the state through the public utility company EDTL (Eletricidade de Timor-Leste). This electricity is purchased via prepaid systems at designated sales stations; however, consumers often overlook strategies for energy conservation. Therefore, this study aims to examine the patterns of electricity expenditure among households in Suco Leuro over a one-week period. This research was conducted to describe both the positive and negative effects observed in the field. The study employed a sample-based research design, involving 60 household heads as respondents in Suco Leuro, Lospalos Administrative Post, Lautem Municipality, during the 2023 academic year. The findings indicate that 100% of the population in Suco Leuro has had access to electricity since 2013 and has installed prepaid electricity meters. The analysis of the results shows that 28.3% of households consume between 2.1 and 9.45 kWh per week, 45% consume between 10.14 and 18.4 kWh per week, and 26.7% consume between 22.45 and 43.86 kWh per week. These findings suggest that higher electricity consumption is primarily influenced by the duration of appliance usage and the power capacity of electrical devices used by households.

Peran brand ambassador, brand love, dan kualitas produk terhadap keputusan pembelian skincare skintific pada mahasiswa S1 universitas dian nuswantoro semarang

Sarah Nurrohamah — 2026-04-29

Awareness regarding the importance of skin health makes people care and look for the best care products. Skintific has emerged as a brand that is much loved by the public and has a wide market. To determine the influence of Brand Ambassador, Brand Love, and Skintific Product Quality on purchasing decisions among students at Dian Nuswantoro University, Semarang. Quantitative Data, analysis using Smart-PLS. The research sample was 154 respondents using Purposive sampling. Results: H1 is rejected, namely Brand Ambassador does not influence Purchasing Decisions with a p value of 0.972, H2 is accepted, namely Brand love has a positive effect on Purchasing Decisions with a p value of 0.001, H3 is accepted, namely Product quality has a positive effect on Purchasing Decisions with a p value of 0.001, H4 is accepted, namely Brand Ambassador, Brand love, and Product Quality simultaneously have a positive and significant effect on Purchasing Decisions by 61.6%. Conclusion: Brand Ambassador does not affect Purchasing Decision; Brand love has a positive effect on Purchasing Decision; Product quality has a positive effect on Purchasing Decision; Brand Ambassador, Brand love, and Product Quality simultaneously have a positive and significant effect on Purchasing Decision

Uji potensi bioherbisida ekstrak daun bambu betung (dendrocalamus asper) dalam menghambat pertumbuhan cyperus rotundus L.

Dita Prihartini — 2026-04-29

Weeds are undesirable plants that can reduce the productivity of cultivated crops; therefore, effective control measures are required. This study aimed to analyze the effect of Dendrocalamus asper leaf extract as a bioherbicide on the growth of nutgrass (Cyperus rotundus L.), as well as to evaluate the effect of different extract concentrations under field conditions. The experiment was arranged using a Completely Randomized Design (CRD) with five levels of bamboo leaf extract concentrations: 0 g/mL, 0.17 g/mL, 0.42 g/mL, 0.81 g/mL, and 1.5 g/mL. The observed data were analyzed using Analysis of Variance (ANOVA), followed by the Least Significant Difference (LSD) test when significant differences were detected. The results showed that the application of D. asper leaf extract inhibited the growth of C. rotundus in terms of plant height, leaf number, stem diameter, and root length. The lowest inhibition was observed at a concentration of 0.42 g/mL, while the highest inhibition occurred at 1.5 g/mL. Similarly, for fresh and dry weight parameters, the extract demonstrated inhibitory effects on weed growth. The lowest inhibition was found at 0.17 g/mL, whereas the highest inhibition was consistently observed at 1.5 g/mL. These findings indicate that the application of D. asper leaf extract contributes to a reduction in the water content of C. rotundus, suggesting its potential as a natural bioherbicide.

Bagaimana rumah makan padang berperan dalam proses negosiasi identitas budaya perantau minangkabau di kota bandung?

Leo Farid Ruhiana — 2026-04-30

The tradition of migration is an integral part of Minangkabau culture, shaping their social and cultural identity across various regions, including Bandung. In this context, Padang restaurants function not only as culinary businesses but also as social spaces and cultural symbols that play a significant role in the negotiation of migrant identity. This study aims to analyze how Padang restaurants serve as a medium for maintaining, adapting, and reconstructing Minangkabau cultural identity in a heterogeneous urban environment. This research employs a qualitative approach using observation, in-depth interviews, and documentation with restaurant owners and workers in Bandung. The findings reveal that Padang restaurants act as spaces of cultural representation, means of reproducing traditional values, and arenas for adaptation to local culture. The negotiation of identity occurs through daily practices such as language use, food presentation, and social interaction with customers. Thus, Padang restaurants become dynamic symbols reflecting a flexible and adaptive Minangkabau cultural identity in the face of modernization

Pengaruh profitabilitas dan kepemilikan manajerial terhadap kebijakan dividen dengan ukuran perusahaan sebagai variabel moderasi (studi empiris pada perusahaan real estate yang terdaftar di bursa efek indonesia)

Rita Kusumawati — 2026-04-30

This study aims to examine the effect of profitability and managerial ownership on dividend policy with firm size as a moderating variable in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2024 period. This research adopts a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA), processed with EViews 13 software. The data used are secondary data obtained from company financial statements, with a total of 95 observations selected through purposive sampling based on specific criteria.The results indicate that profitability has a positive and significant effect on dividend policy, suggesting that companies with higher profitability tend to distribute higher dividends to shareholders. In contrast, managerial ownership has a negative and significant effect on dividend policy, implying that higher managerial ownership encourages firms to retain earnings for internal financing purposes. Furthermore, firm size is proven to strengthen the relationship between profitability and dividend policy, while weakening the negative effect of managerial ownership on dividend policy. These findings provide important implications for investors and corporate management in formulating optimal dividend policy strategies

Pengaruh viral marketing dan celebrity endorsement terhadap keputusan pembelian melalui kepercayaan konsumen sebagai variabel intervening (studi pada konsumen glad2glow di tiktok daerah istimewa yogyakarta)

Misbahul Anwar — 2026-05-04

This study aims to analyze the influence of Viral Marketing and celebrity endorsements on purchasing decisions through consumer trust as an intervening variable for Glad2Glow products on TikTok. The subjects were Glad2Glow consumers in the Special Region of Yogyakarta who have TikTok accounts and have purchased Glad2Glow products. This quantitative study used primary data with a sample size of 170 respondents using a purposive sampling technique. The data analysis technique used in this study was Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the assistance of SmartPLS 4.0 software. Based on the results of the data analysis, the results showed that Viral Marketing had a positive and significant effect on consumer trust, celebrity endorsements had a positive and significant effect on consumer trust, Viral Marketing had a positive but insignificant effect on purchasing decisions, celebrity endorsements had a positive and significant effect on purchasing decisions, consumer trust had a positive and significant effect on purchasing decisions, consumer trust was able to mediate the influence of Viral Marketing on purchasing decisions, and consumer trust was able to mediate celebrity endorsements on purchasing decisions.

Sekularisme dan penolakan konsep khilafah

Zainuddin Losi — 2026-05-05

Secularism is not originally part of the tradition of Islamic political thought. However, since the collapse of the Caliphate in 1924, governance systems in many Muslim-majority countries have been largely influenced by Western models based on secular principles, such as republics and monarchies. This shift has significantly affected how Muslims perceive political authority in Islam. The secular paradigm, initially employed by Orientalists to criticize and reject the Caliphate, was gradually adopted by some Muslim intellectuals. As a result, secularism became a standard framework for evaluating the relevance of the Caliphate, leading to the assumption that Islamic teachings must be adjusted when they do not align with secular values. In fact, secularism originates from Western intellectual traditions that fundamentally differ from Islamic paradigms. Furthermore, negative perceptions of the Caliphate are often shaped by positivist approaches, which rely on empirical reality as the primary of truth. This perspective has further reinforced contemporary rejection of the Caliphate in modern discourse.

Permodelan hidrogeologi kondisi natural pada daerah luyo kabupaten polewali mandar provinsi sulawesi barat

Nur Aqsa Syahban Irwan — 2026-05-07

The Luyo area, Polewali Mandar Regency, West Sulawesi Province, has a high dependence on groundwater as the main source of water for domestic and community activities. Increasing groundwater utilization may potentially disturb the natural hydrogeological balance if it is not properly managed. Therefore, a comprehensive understanding of natural hydrogeological conditions is essential as a basis for sustainable groundwater management. This study aims to determine the hydrogeological conditions of the study area, the natural groundwater balance, and the groundwater flow pattern and hydraulic head distribution through natural-condition hydrogeological modeling. The research methods include hydrological analysis, groundwater level measurements, electrical resistivity surveys using the Schlumberger configuration, pumping tests, and steady-state numerical groundwater modeling based on conceptual and mathematical approaches. The results indicate that the hydrogeological system in the study area consists of unconfined and semi-confined aquifers controlled by local lithological and geomorphological conditions. The natural groundwater balance shows that the study area remains in a relatively balanced condition, with groundwater recharge primarily derived from rainfall infiltration. Groundwater flow generally follows the topography, moving from recharge areas toward discharge zones such as rivers and springs. Model calibration results show good agreement between simulated and observed hydraulic heads. The developed natural-condition hydrogeological model is expected to serve as a baseline reference for evaluating future changes in the groundwater system due to human activities and environmental changes