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Wahyunita Wahyunita; Mashudi Hariyanto; Musaddad Al Basry

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research was motivated by public hesitation to invest in digital gold through the Dana app, which refers to Fatwa No. 77/DSN-MUI/V/2010 concerning non-cash gold buying and selling. This fatwa serves as a guideline for Muslims investing in gold. Furthermore, the author has not found any licensing from the Sharia Supervisory Board (DPS) for the Dana app. Furthermore, several students at Batang Hari Islamic University (UNI) have the Dana app and use it to invest in gold. They were seen buying gold on a certain day and reselling it the next day. The added value from the sale was a profit for the students, but there was also a loss for students who exchanged their gold purchases when the price of gold fell. Furthermore, this research is designed in the form of field research (Empirical Jurisprudence), which is a type of sociological legal research and can be described as field research, which examines applicable legal provisions and what has occurred in community life. Using observation, interview, and documentation techniques, data analysis and triangulation are then carried out. The conclusion that can be drawn from the previous description is that the Digital Gold Investment Practice on the Dana Application at Batang Hari Islamic University in its mechanism on the Gold Fund feature is carried out non-cash where the certainty of the object, namely gold, is only in the form of savings balances in the form of rupiah and digital gold weight with no physical gold ownership if the gold savings have not reached 1 gram. In gold investment transactions on the Dana application, the results show that smaller profits are obtained by buyers due to certain problems related to the buyers themselves. The Digital Gold Investment Practice on the Dana application in the Islamic Law Perspective at Batang Hari Islamic University, by juxtaposing several related fatwas, in practice in Islamic law, the investment practice in the Gold Fund feature is considered to contain gharar related to gold objects that have no physical clarity.

Anggra Priyansah; Bagus Prasetya Faozanzen; Grace Tama Rosalinda; Etty Sri Wahyuni; Diana Titik Windayati +4 more

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This Real Work Lecture (KKN) activity was carried out in Kampung Tua Teluk Mata Ikan, Batam, with the aim of making a real contribution to the community through two main programs, namely the development of digital marketing for Ujung Beach tourist destinations and the implementation of social service activities at the Al-Kahfi Foundation. The problems faced by partners are the lack of digital promotion strategies for tourism potential and the limited support of adequate social facilities at the foundation. To overcome these problems, this service activity uses field observation methods, digital marketing training, mutual cooperation on environmental cleanliness, and socialization to the community and foundation administrators. The training includes social media content creation, digital account management, and internet-based marketing strategies to increase the attractiveness of Ujung Beach as a local tourist destination. In addition, social activities are carried out through joint community service, provision of basic needs assistance, and clean environment education. The results of the implementation of this program show an increase in public awareness of the importance of using digital technology for tourism promotion, as well as the creation of a cleaner, neater, and more comfortable social environment. The enthusiasm of the community and the foundation showed a positive response to this activity, which contributed to strengthening the socio-economic capacity of the residents. Overall, this KKN program not only provides a short-term impact in the form of improving skills and environmental cleanliness, but also encourages the sustainability of local tourism development and community empowerment. The active involvement of students in the planning and evaluation process also strengthens the spirit of collaboration and social concern which is the main basis of this service activity.

Afif Amir Amrullah; Ayu Anggraeni Dyah Purbasari

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Limited sanitation facilities among street vendors, particularly those selling meatballs, chicken noodles, and porridge, often pose a problem that impacts food safety. One common practice is repeatedly washing bowls and spoons with just a bucket of water, followed by drying the utensils with a cloth. This contaminated water can transmit pathogenic microorganisms that cause foodborne illnesses, increasing the risk of health problems for consumers. This problem requires a practical solution that street vendors can implement, taking into account limited space, mobility, and operational costs. This community service activity used a pre-experimental design method with a simple technological engineering approach to improve the sanitation of tableware. The innovation developed was a portable bowl washer made from used mineral water gallons, modified to be mobile, efficient, and water-efficient. The manufacturing process included design, assembly, testing, and evaluation with street vendors. Success was measured by observing the level of cleanliness of the tableware before and after use, as well as assessing the level of satisfaction and ease of use by the vendors. The results showed that the implementation of this portable sanitation device increased the effectiveness of tableware washing, reduced the repeated use of dirty water, and minimized the risk of cross-contamination. Partnering vendors stated that the device is practical, lightweight, and doesn't disrupt their sales activities. They hope this innovation will be replicated by other vendors and that local governments will consider implementing it as a standard for mobile food sanitation. This effort will not only improve the hygiene of eating utensils but also contribute to preventing foodborne illnesses in the community.

Rita Septiana; Riski Ishariyanto; Mega Tri Rahmadin; Winanti Winanti; Rudi Wenda +3 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Cough and flu are common health problems experienced by the public, with high prevalence across various age groups. The widespread practice of self-medication in the community highlighted the need for proper education regarding the rational and appropriate selection of medications. This educational activity was conducted at two strategic locations: the Car Free Day (CFD) in Solo and Taman Jaya Wijaya in Mojosongo. The method involved direct socialization, distribution of educational leaflets, and interactive question-and-answer sessions. The education focused on the differences between dry and productive coughs, appropriate medication choices, flu medicine content, and the use of natural remedies such as herbal treatments. A total of 41 participants from diverse backgrounds joined the activity enthusiastically. The results showed an increase in public understanding of cough classifications, medicine components, and the importance of reading drug labels before purchase. The sessions also emphasized the need to match medications with symptoms and advised consulting healthcare professionals if symptoms did not improve within three days. Positive responses from participants indicated that direct education effectively raised awareness and encouraged more rational and safe self-medication practices.

Atri Rudtitasari; Khairulisni Saniati; Asri Fitri Yati; Dian Ika Pratiwi

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

 In Indonesia, the prevalence of genital infections due to poor genital hygiene is estimated to reach 90–100 cases per 100,000 population per year. Globally, approximately 75% of women have experienced vaginal discharge at least once in their lifetime, 45% of them have experienced it more than once, and approximately 25% of women in Europe have experienced vaginal discharge. In Indonesia, 75% of women have experienced vaginal discharge at least once, and 45% have experienced it more than once. This condition shows the importance of education about reproductive organ hygiene, especially for adolescent girls who are experiencing puberty. This community service activity aims to increase the knowledge of female students of SMPN 1 Sungai Tebelian about menstrual hygiene behavior through structured counseling. The activity implementation method includes four stages, namely (1) initial survey, (2) approach to the school, (3) activity socialization, and (4) presentation of counseling materials. Knowledge measurement was carried out before and after the activity using a questionnaire, then analyzed using a Paired Sample Test. The results showed that before the counseling, all respondents (37 female students) were in the sufficient knowledge category (100%). After the counseling and post-test, all respondents experienced an increase in knowledge so that they were in the good category (100%). The results of the Paired Sample Test analysis showed a Sig. (2-tailed) value of 0.000 (<0.05), which indicated a significant difference between the pre-test and post-test scores. The conclusion of this activity is that health counseling has a positive and significant influence on increasing female students' knowledge about menstrual hygiene behavior. Education that is carried out interactively and adapted to the characteristics of adolescents has proven effective in encouraging better understanding, so it is hoped that it can prevent reproductive health problems in adolescent girls in the future.

Ainun Jariah; Devi Yuliantina; Bayu Suratmoko; Jaemi Wahyudi; Anggelina Hariyanti +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to increase the capacity of disaster archival document management and strengthen financial governance within the Muhammadiyah Disaster Management Center (MDMC) in Palangka Raya City. Orderly, systematic, and accountable archive management is a crucial factor in supporting a rapid, precise, and coordinated disaster response. Furthermore, transparent and efficient financial governance is the foundation for program sustainability and public trust in the organization. This training program is designed to provide MDMC administrators and volunteers with a comprehensive understanding of the principles, procedures, and best practices in disaster archive management and organizational finances. The implementation method includes presentations through interactive lectures combined with group discussions to identify real-world problems and solutions. Participants also have the opportunity to engage in hands-on practice, such as compiling disaster archival documents, managing archive databases, and creating simple financial reports in accordance with nonprofit accounting standards. Furthermore, this training introduces national regulations related to archiving and data protection, ensuring that practices are aligned with statutory provisions. The results of the training demonstrated an increased understanding of the participants regarding the importance of archive management and financial governance, as evidenced by their ability to systematically organize documents and present accountable financial reports. It is hoped that, after the training, participants will be able to consistently apply these principles in MDMC's operational activities. This will create a well-organized documentation system, accountable financial management, and an MDMC institution that is increasingly professional, effective, and responsive to community needs in emergency situations. This activity is a strategic step to strengthen MDMC's role as the vanguard in disaster management at the local and national levels.

Rita Septiana; Riski Ishariyanto; Mega Tri Rahmadin; Winanti Winanti; Rudi Wenda +3 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Cough and flu are common health problems experienced by the public, with high prevalence across various age groups. The widespread practice of self-medication in the community highlighted the need for proper education regarding the rational and appropriate selection of medications. This educational activity was conducted at two strategic locations: the Car Free Day (CFD) in Solo and Taman Jaya Wijaya in Mojosongo. The method involved direct socialization, distribution of educational leaflets, and interactive question-and-answer sessions. The education focused on the differences between dry and productive coughs, appropriate medication choices, flu medicine content, and the use of natural remedies such as herbal treatments. A total of 41 participants from diverse backgrounds joined the activity enthusiastically. The results showed an increase in public understanding of cough classifications, medicine components, and the importance of reading drug labels before purchase. The sessions also emphasized the need to match medications with symptoms and advised consulting healthcare professionals if symptoms did not improve within three days. Positive responses from participants indicated that direct education effectively raised awareness and encouraged more rational and safe self-medication practices.

Atri Rudtitasari; Khairulisni Saniati; Asri Fitri Yati; Dian Ika Pratiwi

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

 In Indonesia, the prevalence of genital infections due to poor genital hygiene is estimated to reach 90–100 cases per 100,000 population per year. Globally, approximately 75% of women have experienced vaginal discharge at least once in their lifetime, 45% of them have experienced it more than once, and approximately 25% of women in Europe have experienced vaginal discharge. In Indonesia, 75% of women have experienced vaginal discharge at least once, and 45% have experienced it more than once. This condition shows the importance of education about reproductive organ hygiene, especially for adolescent girls who are experiencing puberty. This community service activity aims to increase the knowledge of female students of SMPN 1 Sungai Tebelian about menstrual hygiene behavior through structured counseling. The activity implementation method includes four stages, namely (1) initial survey, (2) approach to the school, (3) activity socialization, and (4) presentation of counseling materials. Knowledge measurement was carried out before and after the activity using a questionnaire, then analyzed using a Paired Sample Test. The results showed that before the counseling, all respondents (37 female students) were in the sufficient knowledge category (100%). After the counseling and post-test, all respondents experienced an increase in knowledge so that they were in the good category (100%). The results of the Paired Sample Test analysis showed a Sig. (2-tailed) value of 0.000 (<0.05), which indicated a significant difference between the pre-test and post-test scores. The conclusion of this activity is that health counseling has a positive and significant influence on increasing female students' knowledge about menstrual hygiene behavior. Education that is carried out interactively and adapted to the characteristics of adolescents has proven effective in encouraging better understanding, so it is hoped that it can prevent reproductive health problems in adolescent girls in the future.

Ainun Jariah; Devi Yuliantina; Bayu Suratmoko; Jaemi Wahyudi; Anggelina Hariyanti +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to increase the capacity of disaster archival document management and strengthen financial governance within the Muhammadiyah Disaster Management Center (MDMC) in Palangka Raya City. Orderly, systematic, and accountable archive management is a crucial factor in supporting a rapid, precise, and coordinated disaster response. Furthermore, transparent and efficient financial governance is the foundation for program sustainability and public trust in the organization. This training program is designed to provide MDMC administrators and volunteers with a comprehensive understanding of the principles, procedures, and best practices in disaster archive management and organizational finances. The implementation method includes presentations through interactive lectures combined with group discussions to identify real-world problems and solutions. Participants also have the opportunity to engage in hands-on practice, such as compiling disaster archival documents, managing archive databases, and creating simple financial reports in accordance with nonprofit accounting standards. Furthermore, this training introduces national regulations related to archiving and data protection, ensuring that practices are aligned with statutory provisions. The results of the training demonstrated an increased understanding of the participants regarding the importance of archive management and financial governance, as evidenced by their ability to systematically organize documents and present accountable financial reports. It is hoped that, after the training, participants will be able to consistently apply these principles in MDMC's operational activities. This will create a well-organized documentation system, accountable financial management, and an MDMC institution that is increasingly professional, effective, and responsive to community needs in emergency situations. This activity is a strategic step to strengthen MDMC's role as the vanguard in disaster management at the local and national levels.

Wahyono, Agatha Christy; Zaizatun Nisa

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Technological developments have penetrated various sectors of life, including in the transportation and communication lines in Indonesia. KAI Access is a digital service issued by PT Kereta Api Indonesia in the form of an application. This application is present as a strategic innovation to improve the convenience and comfort of customers in accessing various train services, from ticket bookings, schedule information, to cancellations and refunds. However, from the complaint data submitted by customers, there are two biggest problems that are often experienced, namely related to responsiveness and action from KAI Access which is considered slow in handling user complaints and technical problems. When quick response services are not accompanied by concrete settlement actions, customer trust tends to decline. This research is based on service theory with a service quality and excellent service approach, where the variables of responsiveness and action are the main focus in the analysis of customer loyalty. Using a quantitative approach, with data collection techniques in the form of questionnaires, interviews, and literature studies, the respondents in this study were KAI Access users from the Edan Sepur train loving community. The results showed that the action variable had a positive and significant influence on customer loyalty, while the responsiveness variable did not have a significant influence directly. An important conclusion from this study is that in the context of digital applications such as KAI Access, customers prioritize concrete problem solving rather than just quick response. Therefore, PT KAI needs to strengthen concrete actions in handling complaints to increase long-term loyalty. Therefore, PT KAI needs to strengthen concrete actions in handling complaints to increase long-term loyalty, especially in the era of digitalization of public services that continues to grow rapidly.

Mariyati Mariyati; Zamli, Zamli

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The number of school-age adolescent girls in Banggai Regency, Central Sulawesi, still faces serious challenges related to nutritional problems such as anemia and chronic energy deficiency (SEZ). Low nutritional literacy and unbalanced food consumption habits also worsen their nutritional status, especially during puberty when nutritional needs increase significantly. This service activity aims to increase the understanding and awareness of young women on the principles of balanced nutrition through a participatory educational approach. The implementation of the activity was carried out at SMP Negeri 2 Bunta, Simpang Raya District, involving 30 students in grades VII and VIII as well as UKS supervisory teachers. The intervention included providing material on "Fill My Plate", the 4 pillars of balanced nutrition, and the risk of nutritional disorders in adolescents. The material was delivered in the form of interactive counseling using leaflet media, accompanied by knowledge measurement through pre-test, post-test, and one-week post-activity evaluation. The results of the activity showed a significant increase in students' understanding of the principles of balanced nutrition, with the knowledge score of the good category increasing from 40% to 87%. Most of the participants were able to mention the composition of the meal portion, the importance of breakfast, restrictions on fast food consumption, and the need to drink enough water every day. This activity also has an impact on increasing the capacity of teachers in assisting and monitoring the health status of students through the UKS program. Teachers become more active in conducting periodic counseling and recording the nutritional development of female students on a regular basis. School-based balanced nutrition counseling has been proven to be effective in improving adolescent nutritional literacy. This educational model can be replicated in other regions with cross-sectoral support such as education offices, health centers, and village governments, to support the achievement of sustainable development goals in the health sector.

Fadli Faturrahman

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

Innovation in entrepreneurship is not only limited to the creation of new products or services, but also includes the development of more efficient business models, more effective marketing strategies, and new ways of managing resources. The film "Gampang Cuan" offers a compelling depiction of the dynamics of entrepreneurship and innovation amidst family economic pressures. A thorough analysis of the film can provide valuable insights into how the characters in the film face financial challenges through the implementation of innovative entrepreneurial strategies. The film depicts how urgent needs can spark creativity and drive individuals to seek solutions outside conventional paths, resulting in small innovations that have a significant impact on their financial condition. This study aims to identify and analyze the various forms of entrepreneurial innovation that appear in the film, and how these innovations contribute to solving the financial problems faced by the characters. By analyzing elements such as opportunity identification, creative idea development, solution implementation, and adaptation to market changes, this study seeks to gain a deeper understanding of the entrepreneurial innovation process in a stressful context

Juniarti; Harahap, Ramadhan; Novalinda

MARHALADO: Jurnal Pengabdian kepada Masyarakat 2025 PT. Arsil Reka Engineering

This community service activity aims to identify and understand the problems faced by the residents of Pelawi Utara Subdistrict and to formulate appropriate and applicable solutions. The main focus of the program is on strengthening interpersonal communication and developing work-related skills among community members as essential components of social and economic capital. Communication plays a strategic role in delivering accurate information and fostering harmonious social relations among residents. Meanwhile, work skills are positioned as competencies that can be enhanced to produce valuable and productive outputs. Geographically, Pelawi Utara is located in a midland area and is surrounded by other subdistricts within the Babalan District, Langkat Regency. The outcomes of the program indicate the development of more positive and active communication among residents, which is manifested through artistic works resulting from skill development activities. The impact of this initiative includes improvements in community living standards and the strengthening of social cohesion, supported by the active involvement of local government officials as facilitators and intermediaries between stakeholders.

Intan Kumalasari; Nyayu Meutia; Fatimah Azzahra; Nayla Tazkiah

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

 Matra Health is a form of health service specifically designed to maintain and improve public health in dynamic, complex, and constantly changing environmental conditions. This service plays a very vital role, especially in facing and handling various types of disasters, both natural disasters such as earthquakes, floods, and landslides, as well as non-natural disasters such as residential fires. One form of non-natural disaster that often occurs in densely populated areas is residential fires. This is caused by various factors such as unsafe electrical installations, a lack of public awareness of the dangers of fire, and buildings that are not resistant to heat or fire. Residential fires not only cause physical damage to buildings and infrastructure, but also cause various health problems, ranging from burns, respiratory problems due to smoke exposure, to psychological trauma, especially in vulnerable groups such as children, the elderly, and pregnant women. In response to these conditions, a dimensional health intervention activity was carried out from June 23 to 26, 2025 in areas affected by the fires under the coordination of the South Sumatra Regional Crisis Center. This activity aims to reduce health risk factors that arise after the fires through a series of actions such as multi-sector health surveillance, public health education, and distribution of logistical assistance. The activity also includes conducting rapid assessments using the Rapid Health Assessment (RHA) method, providing education on fire impact prevention, and distributing supplementary food to vulnerable groups. The results of the activity showed a significant increase in public understanding of the dangers of fire and the importance of preparedness for its impacts. Furthermore, the need to strengthen cross-sectoral coordination, such as health, disaster management, and social sectors, in disaster management was identified. It is hoped that this activity can serve as a model for strengthening community-based emergency response systems.

Ugroseno Damara Prasadhana Handoyo; Yudi Herwanto; Nur Tarbiyah; Musliani Musliani; Amanda Fitriyani

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

Small-scale economic activities, such as micro, small, and medium enterprises (MSMEs), play a vital role in a region's economy. MSMEs need to be protected and empowered to prevent unfair competition between businesses, especially those involving large-scale businesses. One example of an MSME with great potential is the amplang (rice crackers) manufacturing business, a typical souvenir from Balikpapan. Amplang has a distinctive taste and is attractive to tourists visiting the city, and has the potential to be further developed in the future. However, during the community service process, several problems were discovered among these MSMEs. One of the main problems is the lack of online product marketing expansion. These MSMEs still rely on traditional marketing methods, which are limited to direct sales or through local markets. However, with technological developments and high internet usage, the use of social media for product promotion can have a significant impact on increasing sales and market reach. To address this issue, market share expansion was carried out by utilizing social media, which has not previously been used by these MSMEs. Social media platforms like Instagram, Facebook, and WhatsApp can be highly effective platforms for introducing amplang products to a wider market, both locally, regionally, and nationally. Furthermore, this community service program also provides business development assistance by providing training to MSMEs in social media management, engaging content creation, and appropriate digital marketing strategies. With this introduction to online marketing and mentoring, it is hoped that amplang MSMEs in Balikpapan can better develop their businesses, expand their market reach, and increase their competitiveness in an increasingly competitive market.

Arisanto, Puguh Toko; Rizky, Lucitania; Wibawa, Adi; Pratiwi, Tiffany Setyo; Iswardhana, Muhammad Ridha +1 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The agricultural sector is one of the main pillars in the national economy because it makes a significant contribution to the Gross Domestic Product (GDP), absorbs labor, and is the main livelihood for most Indonesians, especially in rural areas. Among various agricultural subsectors, vegetables have an important role as a commodity that not only meets the needs of household consumption, but also becomes a major source of income for farmers. However, vegetable farmers are often faced with serious problems that directly impact their well-being. One of the main problems is price instability. During the harvest, the abundance of production causes the price of vegetables to fall drastically so that it is not able to cover the capital costs that have been incurred. This is experienced by vegetable farmers in Ngablak District, Magelang Regency, where the selling price of vegetables at harvest time is very cheap, often even below production costs, so that farmers suffer big losses. Reflecting on these problems, this community service activity is present with the theme "we buy, we distribute." This concept is carried out by buying vegetables directly from local farmers at a more decent price than the market price during the harvest. The vegetables that have been purchased are then not resold for profit, but are distributed for free to people who really need them, especially residents in Kepanjen Hamlet, Trimulyo, Sleman. Thus, this activity provides dual benefits, namely helping farmers to continue to earn a decent income and supporting community food security through the distribution of vegetables for free. This program is also a form of social solidarity between farmers and the community, as well as a simple but real solution in dealing with the problem of fluctuations in the price of agricultural products.

Afiyah Zahrah

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

Abstract. This study aims to examine the role of social innovation in accelerating community economic development through a participatory approach based on local potential. Social innovation is seen as an effective new solution to address various social and economic problems, particularly at the community level, by involving communities as key actors of change. This study highlights the importance of collaboration between communities, government, academia, the private sector, and non-governmental organizations in creating an inclusive and sustainable development ecosystem. The results indicate that social innovation can strengthen community economic independence, create alternative economic models such as digital cooperatives and community-based economies, and encourage broad participation in the development process. However, various obstacles remain, such as low digital literacy, limited access to funding, and weak policy support. Therefore, systemic interventions and more progressive policy support are needed to expand the impact of social innovation on sustainable community economic development.

Adamvin Satria Dharmawan; Nurul Istiqomah; Putri Nurmawati; Misfi Laili Rohmi

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Based on data from the Central Statistics Agency (BPS) from 2021 to 2023, the crime rate in Indonesia increased by 345,510 cases. This increase indicates social problems, particularly in the economic sector. Factors such as high unemployment, high poverty rates, and low minimum wages are the main causes driving crime. When people's basic needs are not met, the potential for deviant behavior to meet their living needs tends to increase. This study aims to analyze the influence of unemployment, poverty, and the Provincial Minimum Wage (UMP) on crime rates in Indonesia, both partially and simultaneously. The study uses a quantitative approach with secondary data sources obtained from official BPS publications. The data used is panel data, namely a combination of time series (time span) and cross-section (across regions/provinces) data for the period 2021–2023. Data analysis was performed using a panel data regression model with a Fixed Effect Model (FEM) approach after undergoing the Hausman Test. The results show that partially, the three variables—unemployment, poverty, and the UMP—have a significant influence on crime rates. Simultaneous testing also showed that collectively, these three variables significantly influence the crime rate. Furthermore, the coefficient of determination (R²) test result of 93.5% indicates that unemployment, poverty, and the minimum wage (UMP) variables are able to explain most of the variation in crime rates in Indonesia during the study period, while the remaining 6.5% is influenced by other variables not included in the model. This finding emphasizes the importance of improving the economic conditions of the community through job creation, poverty alleviation, and minimum wage adjustments as preventative measures to reduce crime rates in Indonesia.

Endah Puspitosarie; Indah Dewi Nurhayati; Zainuddin Zainuddin

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out as an effort to improve the effectiveness of reporting and withholding of Income Tax (PPh) Article 21 at the Kosayu Credit Cooperative through accounting-based technical assistance. The main problem identified during the Field Work Practice (PKL) activity was the potential for tax overpayments caused by inaccurate estimates of employee annual income and limitations of the payroll system used by the cooperative. To address these problems, the implementation team implemented several methods, namely direct observation of the tax administration process, technical training for related staff, tax calculation simulations based on actual data, and evaluation of the existing tax recording and reporting system. The results of the activity showed that although the cooperative had used the Average Effective Rate (TER) method for withholding PPh 21, its implementation was still not optimal because it was not supported by an integrated information system and a regularly updated employee database. This resulted in inaccuracies in tax calculations and withholding. Therefore, this assistance recommended several improvements, including updating the payroll system, improving employee data, integrating the digital tax reporting system, and increasing the capacity of the cooperative's human resources through ongoing training related to tax regulations. In addition to having a direct impact on the efficiency of cooperative tax management, this program also provides contextual learning benefits for students in linking tax accounting theory with real conditions in the field.

Fahmi Ilham; Sephia, Sephia; Syifa Azkia Marwah; O. Feriyanto

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the role of the Enterprise Resource Planning system in improving the quality of corporate financial reports. Accurate, relevant, and timely financial reports are the main key to effective decision making by management and stakeholders. However, many companies, especially in Indonesia, still face obstacles in preparing financial reports due to manual processes that are prone to errors, information delays, and lack of data integration. The Enterprise Resource Planning system as an integrated information technology solution is expected to be able to overcome these problems by automating business processes and providing data in real time. The research method used is a literature review that examines various sources of scientific literature related to the implementation of Enterprise Resource Planning and its impact on the quality of financial reports. The results of the study indicate that the implementation of Enterprise Resource Planning significantly improves the accuracy, efficiency, relevance, and timeliness of financial report preparation, while supporting data transparency and accountability. Constraints such as limited human resources, implementation costs, and resistance to change remain challenges that must be managed properly. This study concludes that Enterprise Resource Planning has a strategic role in improving the quality of financial reports and is an important investment for companies that want to increase their competitiveness and effectiveness of financial management in the digital era.