International Journal of Science and Society

Implementation of Regional Asset Governance Policy in Batu City: A Quantitative Analysis of Asset Certification Gaps and Persistent Audit Findings, 2015-2026

Akhmad Amirudin — 2026-09-28

This study examines how Batu City's regional asset (Barang Milik Daerah, BMD) governance policy has performed against two distinct benchmarks: the city's long-standing record of clean financial-statement audit opinions, and the underlying legal and physical readiness of the assets those statements report on. A descriptive quantitative, ex post facto design was used, drawing on official secondary data from Batu City Government and its Regional Finance and Asset Agency (BKAD), audit-result announcements from the Audit Board of the Republic of Indonesia (BPK), and credible mass media, analyzed through trend analysis of audit-opinion and fiscal-realization data, a proportion-based gap analysis of asset-certification status, a documented case analysis of a long-idle high-value asset, and a content analysis of the rationale behind an ongoing regulatory revision. Batu City has received an unqualified (Wajar Tanpa Pengecualian, WTP) audit opinion for eleven consecutive years, 2015 to 2025, with 2025 revenue realization reaching 99.20% of target and own-source revenue (PAD) reaching 92.37% of target. Despite that record, the Audit Board's 2025 findings still flagged persistent weaknesses specifically in the management of certain local taxes and of investment property, and the city's own Rp1.3 trillion asset base across 874 parcels shows that only 28.0% of trackable parcels are fully certified, while 56.9% have not yet begun the certification process. A Rp6.4 billion official residence in East Jakarta, vacant for approximately ten years and carrying Rp65 million in unpaid property-tax arrears, illustrates the practical consequence of this gap: it failed to attract a single bidder when put up for public auction. In direct response to these patterns, Batu City's government proposed in May 2026 a revision to the decade-old Regional Regulation No. 3/2019 on regional asset management, citing misalignment with national regulation, weak sanctions, and information-system gaps. The study concludes that a clean audit opinion is a necessary but insufficient indicator of regional asset governance quality, and that closing the certification and utilization gap identified here should be treated as a distinct policy priority alongside maintaining the city's audit-opinion record.

Design of a Mobile Application-Based Digital Health Solution Using the Agile Method: A Case Study in Annisa Farma Pharmacy

M. Adi Siswanto — 2026-09-30

Annisa Farma Pharmacy still manages drug stock data, sales transactions, and customer information manually through an application that can only be accessed from a single device, making flexible data monitoring difficult and limiting payment options. This research aims to design and build a digital health solution in the form of a mobile application and an admin dashboard named PharmaLink ID using the Agile development method. The system was designed using an Entity Relationship Diagram (ERD), Logical Record Structure (LRS), and Unified Modeling Language (UML), while the implementation used React Native and Expo for the mobile application, react for the admin dashboard, and Express, Prisma, and MySQL on the backend, integrated with the Xendit payment gateway for non-cash payments. The system consists of 44 pages and 22 database tables, equipped with security mechanisms such as prescription verification, a ten-stage transaction state machine, and idempotent financial records. Testing was conducted using the black box method on 22 scenarios and the white box method on three critical modules. The black box testing results show that all scenarios are valid, and the white box testing produced twelve independent paths that were all executed according to the designed logic. Thus, PharmaLink ID can improve the operational efficiency of the pharmacy, enable real-time data monitoring, and provide digital payment options for customers.

From Reservoir Weeds to Economic Value: Utilizing Water Hyacinth as a Growing Medium for Straw Mushroom Cultivation in a Circular Economy Program of PT PLN Indonesia Power UBP Saguling

Ummi Rosyidah — 2026-10-06

The Saguling Gerbang Lestari is a program initiated by PT PLN Indonesia Power UBP (Power Generation Business Unit) Saguling in 2024 to utilize water hyacinth from the Saguling Reservoir as raw material for a growing medium or baglog used in straw mushroom cultivation. This program aims to reduce the population of the invasive water hyacinth while increasing the value of waste through productive economic activities carried out by the community. Program implementation involved mentoring one community group responsible for managing 16 mushroom cultivation houses. Based on satellite imagery, the Saguling Gerbang Lestari Program significantly reduced the area of water hyacinth coverage in the Saguling Reservoir between 2024 and 2026, from 435 ha in 2024 to 428.5 ha in 2025, down to 282 ha in 2026. As a result, the amount of water hyacinth successfully processed into baglogs reached 144,000 kg in 2024, 230,000 kg in 2025, and 208,000 kg by mid-2026. The use of these baglogs yielded straw mushroom production of 5,586 kg with a net profit of Rp143,580,000 in 2024, rising to 13,328 kg and Rp375,840,000 in 2025, and reaching 11,056 kg with a profit of Rp315,680,000 by mid-2026. These results indicate that the use of water hyacinth as a straw mushroom growing medium can serve as one approach to controlling invasive plants while also providing economic benefits to the community. The Saguling Gerbang Lestari program has the potential to support the implementation of a circular economy by transforming waste into products that are both useful and possess economic value.

Application of Spatial K-Means Clustering for Identifying Areas at High Risk of Tuberculosis (TB) in Indonesia in 2025

Tisa Aulia — 2026-10-09

This study aims to classify Indonesian provinces based on tuberculosis (TB) characteristics projected for 2025 using the K-Means Clustering method. The analysis covered 38 provinces using two indicators: the TB Case Detection Rate (JPTBC) and the TB Treatment Success Rate (JKPTBC). Data were standardized using the Z-score method prior to clustering. The optimal number of clusters was determined using the Silhouette Coefficient, resulting in seven distinct clusters for analysis. The findings reveal variations in TB characteristics across provinces, as evidenced by the spatial distribution of the seven clusters. The mapping indicates that TB conditions in Indonesia are heterogeneous, necessitating TB control strategies tailored to the specific characteristics of each provincial group. These clustering results can serve as a basis for prioritizing interventions and formulating TB control policies in Indonesia.

The Effect of Implementing the Make a Match Model on Improving Students' Understanding of Sundanese Script in Elementary School

Siti Windiani — 2026-10-09

This research investigates how applying the "Make a Match" strategy influences the enhancement of elementary students' comprehension of Sundanese script. Adopting a quantitative framework, the work utilizes a quasi-experimental design featuring a Nonequivalent Control Group arrangement. The participants were split into an experimental cohort utilizing the "Make a Match" approach and a control cohort receiving traditional teaching methods. Information was gathered through preliminary and final evaluations, then evaluated using baseline equivalence, normality, Mann-Whitney, Wilcoxon, and N-Gain analyses. The findings reveal a progression in learner proficiency across both divisions, supported by Wilcoxon testing figures of 0.000, which fall under the 0.05 limit. Nevertheless, the final Mann-Whitney assessment produced an output of 0.057, exceeding the 0.05 threshold and signaling a lack of substantial variance between the two sets of participants. Consequently, while utilizing the "Make a Match" framework successfully boosts student mastery, this advancement fails to display a statistically significant edge over conventional instruction.

Modernization of Precision Fertilization Based on Artificial Intelligence Technology in Rural Areas

Rohimin Imani Arti — 2026-10-09

Fertilization in rural areas is still largely carried out based on the habits of farmers, so it is inefficient and has a bad impact on the environment, while existing AI research usually only focuses on technical solutions separately. This research creates an AI reference architecture for precision fertilization approaches in rural agriculture using the design science research method. This method involves a systematic literature review (30 articles from Scopus), model creation with ArchiMate, and focus group discussions with farmers in the Pangalengan area. The result is an architecture that has five drivers, three types of assessments, three objectives, and three requirements. This architecture is realized in the form of three modules, namely a soil nutrient analysis module, a fertilizer recommendation engine that uses AI technology, and a decision support application for farmers. This system is supported by soil sensors and hardware in the form of Arduino or ESP32. Validation by farmers shows that this design is appropriate for their needs and has the potential to increase fertilizer use more efficiently and increase yields, although there are still challenges in terms of ease of use, cost of IoT devices, and internet network availability.

Community Empowerment Through The Mobile Jkn Health Education Program And Clean And Healthy Living In Patuhu Village

Defita Sari Lahasa — 2026-10-09

The Student Community Service Program (KKM) in Patuhu Village was conducted
through educational activities on Mobile JKN and Clean and Healthy Living Behavior
(PHBS). This activity aimed to increase public knowledge and awareness of the use of
digital health services and the importance of implementing clean and healthy living
behaviors in daily life. The activities were carried out through material presentation,
socialization, discussion, and community assistance. The Mobile JKN material focused
on introducing the benefits and utilization of digital health services, while the PHBS
material emphasized personal hygiene, environmental cleanliness, and disease
prevention. The results showed an improvement in the community’s understanding of
Mobile JKN utilization and the implementation of PHBS. The activity also encouraged
community members to make better use of health services and develop healthy living
habits within their families and communities. Direct and continuous education is expected
to strengthen public awareness of health maintenance and improve the quality of life.

A Comparative Analysis of Primary Mathematics Curricula in Indonesia and Singapore: Framework, Content Progression, and Pedagogical Approach

Lusi Andalusia — 2026-10-09

Mathematics achievement differs markedly between Indonesia and Singapore, and the primary school curriculum is often discussed as one of the factors behind this gap. This study compares the primary mathematics curricula of Indonesia (Kurikulum Merdeka) and Singapore (the 2021 Primary Mathematics Syllabus) to identify similarities, differences, and lessons that may inform curriculum development in Indonesia. A qualitative descriptive-comparative document analysis was conducted on official curriculum documents, national regulations, international assessment reports, and peer-reviewed studies. The curricula were compared across six dimensions: governance, aims and framework, content organisation and progression, pedagogical approach, assessment and support, and international performance. The findings show that both curricula cover number, algebra, measurement, geometry, and data, and both treat problem solving as a key process. The main differences lie in the explicitness of the framework (a single five-component framework centred on problem solving in Singapore versus content and process elements within learning outcomes in Indonesia), the grain size of progression (level by level versus two-year phases), the specification of pedagogical tools such as the Concrete–Pictorial–Abstract approach and the model method, and differentiated pathways in the upper primary levels. Indonesia's curriculum gives schools and teachers wide flexibility, which places a heavy demand on teacher capacity. The article concludes with implications for clearer progression guidance, explicit heuristics and representations, broader attention to metacognition and attitudes, and systematic teacher support. The findings are limited to the intended curriculum and should be complemented by classroom-based research.

Implementation of the Reading Buddy Model to Improve Reading Comprehension among Fourth-Grade Elementary School Students

Inayatul Fitria Furqoni — 2026-10-09

This study aimed to examine the effectiveness of the Reading Buddy model in improving the reading comprehension skills of fourth-grade students at SDN Citaringgul 02 during the 2026/2027 academic year. The study employed classroom action research conducted in two cycles, with each cycle consisting of planning, action and observation, and reflection stages. The participants were 26 fourth-grade students. Data were collected through reading comprehension tests, observations, and documentation. The tests consisted of 12 items, including 10 multiple-choice questions and 2 essay questions. Quantitative data were analyzed to determine changes in students’ reading comprehension achievement, while qualitative data were used to interpret students’ learning activities and engagement during the implementation of Reading Buddy. The findings indicated a consistent improvement in students’ reading comprehension across the research stages. In the pre-cycle, the mean score was 45.2, with only 19.20% of students achieving the minimum mastery criterion of 75. Following the implementation of Reading Buddy in Cycle I, classical mastery increased to 65.38%. After improvements were made based on the reflection from Cycle I, classical mastery increased further to 88.46% in Cycle II, exceeding the predetermined success indicator. The observations also showed increased student participation, motivation, collaboration, and interaction during paired reading, discussion, and clarification activities. These findings indicate that Reading Buddy can effectively support the development of reading comprehension through structured peer interaction and collaborative learning. Therefore, Reading Buddy can be considered an alternative instructional model for improving elementary students’ reading comprehension while fostering active and engaging learning environments in elementary classrooms.

Financial Compensation, Talent Management, and Transformational Leadership as Determinants of Civil Servant Performance: The Mediating Role of Job Satisfaction in the Bogor Regency Government

Septhy Hardi Pratiwi — 2026-10-09

This study examines the effects of financial compensation, talent management, and transformational leadership on civil servant (ASN) performance, with job satisfaction as a mediating variable in the Bogor Regency Government. Using a quantitative approach and Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 400 ASN respondents selected through simple random sampling from a population of 25,765 ASN. The results show that financial compensation and talent management have no significant direct effects on ASN performance, while transformational leadership has a positive and significant direct effect. All three factors significantly improve job satisfaction, with transformational leadership having the strongest effect. Job satisfaction positively affects ASN performance and fully mediates the effects of financial compensation and talent management, while partially mediating the effect of transformational leadership. The findings highlight job satisfaction as a central mechanism linking HR practices to ASN performance and contribute to public-sector HRM literature by integrating these factors within a single model.

Optimizing Deepseek Chat API Costs Based on Log Pattern Analysis using Business Intelligence and CRISP-DM

Della Anissa Putri Widodo — 2026-10-09

This study aims to analyze token usage and cost patterns of the DeepSeek Chat API and formulate cost optimization strategies based on historical log data. The study employs a Business Intelligence approach with the CRISP-DM framework through descriptive and diagnostic analysis of usage data from July 9 to November 30, 2025. The analysis covers token usage, cost, cost per token, usage patterns over time, correlation, and context caching. The results show a total usage of 81,612,706 tokens with a total cost of USD 11.212044 and an average daily usage of 562,846.25 tokens. The aggregate cost per million tokens was USD 0.137381, while the Pearson correlation between token usage and cost was 0.791494. Context caching analysis showed a cache hit rate of 83.97% and a cache miss rate of 16.03%. Based on the analysis, usage patterns with relatively higher costs can be identified to support token volume monitoring and the utilization of context caching as part of cost optimization strategies. The results are presented through a Business Intelligence dashboard as a tool for monitoring and evaluating DeepSeek Chat API usage.

Ex Post-Evaluation of the E-Samsat Service on Vehicle Taxpayer Compliance in Magetan

Erlyna Putri Eka Wijayanti — 2026-10-10

This study aims to assess the ex post effectiveness of the E-Samsat implementation on the discipline of motor vehicle tax payments in Magetan Regency, as well as to examine the role of public trust as a mediating variable. This research employs a quantitative method with an explanatory survey design. Primary data collection was conducted using a Likert-scale questionnaire administered to 57 taxpayers selected via purposive sampling. Data analysis was performed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) based on SmartPLS software. Empirical testing showed that the quality of E-Samsat services has a positive and significant impact on both public trust and taxpayer compliance. Furthermore, public trust makes a tangible contribution to promoting compliance and acts as a partial mediator linking technical service quality to compliant behavior. In conclusion, the adoption of digital service innovations requires not only operational ease but must also ensure system reliability and transparency to build the trust that motivates public tax compliance.

Mapping Research on Syawir-Based Physics Learning and Scientific Argumentation: A Systematic Literature Review

Ramadani Khotibul Umam — 2026-10-11

This systematic literature review aimed to map research trends, study characteristics, empirical findings, implementation challenges, and research gaps relevant to the development of a Syawir-based physics learning model incorporating scientific argumentation to support high school students’ conceptual understanding. The study employed a Systematic Literature Review (SLR) following the PRISMA framework. Literature was searched through OpenAlex using combinations of keywords related to physics learning, Syawir, scientific argumentation, and conceptual understanding. A total of 216 records were identified; after removing 25 duplicates and excluding 166 records during title and abstract screening, 25 articles were retained for full-text analysis. The included studies were published between 2018 and 2026 and were predominantly conducted in Indonesia, with quasi-experimental, experimental, research and development, and Fuzzy Delphi designs. The synthesis indicates that argumentation-oriented learning, inquiry, Argument-Driven Inquiry (ADI), classroom discussion, and Problem-Based Learning (PBL) provide relevant evidence concerning improvements in scientific argumentation, scientific reasoning, and conceptual understanding. However, direct empirical evidence on the formal implementation of Syawir in high school physics remains limited. The findings therefore suggest a conceptual alignment between the dialogic characteristics of Syawir and argumentation-oriented learning, but they do not establish the effectiveness of an integrated Syawir model. This review provides an empirical and conceptual foundation for future research to develop, validate, and empirically test a Syawir-based physics learning model.