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Yulius Efendi

Jurnal Begawan Hukum (JBH) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

The transfer of land rights is an important legal event that impacts legal certainty and the protection of ownership rights. In this process, notaries play a strategic role by drafting authentic deeds, which serve as the legal foundation for the transfer of land rights. This study aims to analyze the role of notaries in ensuring legal certainty in the transfer of land rights and to identify the responsibilities and challenges faced in practice. The research method used is normative legal research with a legislative and conceptual approach. The findings show that notaries play a crucial role in ensuring the formal and material validity of the land rights transfer agreement through the creation of authentic deeds. However, in practice, there are several challenges, such as discrepancies in land data, bad faith from the parties involved, and weak coordination among related institutions. Therefore, to achieve optimal legal certainty, it is necessary to enhance the professionalism of notaries and strengthen the land administration system. With these measures, it is expected that land rights transfers will proceed more smoothly and provide better legal protection for the public. ty.

Teguh Wicaksono

Jurnal Begawan Hukum (JBH) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Land tenure conflicts between indigenous peoples and the state remain a persistent issue in Indonesia. These conflicts arise due to differences between customary law practiced by indigenous communities and the formal legal system enforced by the state. This study aims to analyze the legal recognition of indigenous land rights within the national agrarian law framework, identify the causes of such conflicts, and formulate equitable solutions for their resolution. This research employs a normative legal method using statutory and conceptual approaches. The findings reveal that although legal recognition of indigenous land rights exists in various regulations, its implementation remains weak. Conflicts are primarily caused by overlapping regulations, economic interests, and the lack of formal recognition of customary territories. Therefore, regulatory harmonization, strengthening legal recognition of indigenous peoples, and the development of participatory and socially just dispute resolution mechanisms are essential. In conclusion, the protection of indigenous land rights can be optimized within the national agrarian legal framework through comprehensive legal reform and inclusive governance.

Khadarianti Khadarianti; Nurman Nurman; Muhammad Ilham Wardhana Haeruddin; Muhammad Ichwan Musa; Nurul Fadilah Aswar

Epsilon : Journal of Management (EJoM) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

The rapid development of coffee shop businesses in Indonesia has intensified competition among business actors, requiring companies to implement effective marketing strategies to maintain customer loyalty and encourage repeat purchases. In this context, brand image and Electronic Word of Mouth (E-WOM) are considered important factors that influence consumer perceptions and purchasing behavior. A positive brand image can create favorable impressions in the minds of consumers, while Electronic Word of Mouth through digital platforms allows customers to share experiences and opinions about products or services with a wider audience. This study aims to analyze the effect of brand image and Electronic Word of Mouth on Repurchase Decision with Customer Satisfaction as an Intervening variable. The research was conducted on consumers of Ashbab Coffee who had previously purchased its products. This study uses a quantitative approach with a survey method. Data were collected through questionnaires distributed to respondents who met the research criteria. The collected data were then analyzed using statistical analysis techniques to determine the relationship between the variables studied. The results of the study indicate that brand image and Electronic Word of Mouth have a positive and significant influence on Customer Satisfaction and Repurchase Decision. In addition, Customer Satisfaction also acts as a mediating variable that strengthens the relationship between brand image, Electronic Word of Mouth, and Repurchase Decision. These findings suggest that maintaining a positive brand image and encouraging positive Electronic Word of Mouth can increase Customer Satisfaction and encourage consumers to make repeat purchases.

Agus Susilo; Ary Kusmanto

Epsilon : Journal of Management (EJoM) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

The beauty industry is one of the fastest-growing business sectors in Indonesia. This situation encourages businesses to develop appropriate business development strategies to remain competitive. This study aims to analyze the business development strategies implemented by Orlin Beauty Skincare Brebes to increase competitiveness in the beauty industry. The study employed qualitative methods, with data collection techniques including observation, interviews, documentation, and literature review. Data analysis employed a SWOT approach to identify the company's strengths, weaknesses, opportunities, and threats. The results indicate that the strategies implemented include product development, improving service quality, and utilizing digital marketing. The company's primary strengths lie in personalized service and customer loyalty, while its weaknesses are limited capital and market reach. Opportunities stem from increasing public awareness of skincare, while threats stem from intense industry competition. Service differentiation strategies and strengthening digital marketing are key strategies for increasing the company's competitiveness in both local and regional consumer markets.

Fajar Muttaqin; Nurul Wulandari Putri

Epsilon : Journal of Management (EJoM) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

. This study aims to analyze the role of field surveys in the verification process of mustahik as an effort to enhance accountability in zakat management at BAZNAS Kabupaten Tegal. Zakat management in modern institutions requires accurate targeting to ensure that distribution aligns with Islamic principles and effectively addresses social welfare issues. This research employs a descriptive qualitative approach, utilizing observation, in-depth interviews, documentation, and literature study as data collection techniques. The findings reveal that field surveys serve as a primary instrument in validating administrative data by directly observing the socio-economic conditions of prospective beneficiaries. This process enables more accurate and objective decision-making in determining mustahik eligibility. Furthermore, field surveys contribute significantly to improving transparency, accountability, and the precision of zakat distribution. However, the implementation of field surveys faces several challenges, including limited human resources, time constraints, and the potential for subjective assessment. Despite these limitations, field surveys remain a crucial operational mechanism in ensuring accountable zakat management. This study highlights the importance of strengthening survey implementation through capacity building and the integration of information technology to improve efficiency and data accuracy.

Fajar Muttaqin; Fatkhuri Fatkhuri

Epsilon : Journal of Management (EJoM) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

PT Telkom Indonesia (Persero) Tbk (Telkom) is a company that is part of the state-owned enterprises (SOEs) and operates specifically in the field of information technology, communication, and digital telecommunications services in Indonesia. For that reason, financial statement analysis is needed as a source of information about the company's financial condition. Based on the financial reports of PT Telekomunikasi Tbk for the period from 2019 to 2023, there has been a fluctuating increase despite Indonesia being hit by the COVID-19 pandemic in 2020 to 2021. The type of research is quantitative descriptive research with data sourced from the financial reports of PT Telekomunikasi Tbk as of December 31 from 2019 to 2023. The first result, the assessment of the financial performance of PT Telekomunikasi Tbk based on liquidity ratio analysis using the current ratio, shows that the current ratio from 2019 to 2023 has experienced fluctuating conditions but remains in the very good category, above the industry's minimum standard of 200%. Secondly, the results of the solvency ratio analysis using the Debt to Asset ratio (DAR) indicate that the DAR value from 2019 to 2023 is in the very good category, with a value below the industry's maximum standard of 35%. Thirdly, the analysis of profitability ratios using the Return on Equity (ROE) ratio reveals that the ROE value from 2019 to 2023 has experienced fluctuating conditions but remains above the industry standard of 40%.

Siti Patimah; A.Gani; Fahrina Yustiasari Liriwati; Abdul Latief Arung Arafah

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

The ability to write scientific papers is an essential competency for doctoral students, particularly in the preparation of journal articles and dissertations. Various challenges arise in problem formulation, methodological frameworks, reference management, and adherence to academic publication ethics. This Community Service Program aims to provide systematic mentoring in scientific writing for doctoral students at the Wahdah Islamiyah Foundation throughout South Sulawesi. Implementation methods include needs analysis, academic writing workshops, individual mentoring-based writing clinics, and manuscript evaluation using academic rubrics. Results show an improved understanding of article structure, citation techniques, argumentative consistency, and manuscript readiness for submission to accredited national journals. An internal academic community has been established, serving as a sustainable forum to strengthen research culture. Participants reported increased confidence in conducting research, organizing literature reviews, and constructing logical arguments. Overall, this program provides a replicable model to enhance doctoral students’ scientific writing skills, foster academic excellence, and produce high-quality, publishable research that contributes meaningfully to their respective fields.

Hanana Muliana; Muhammad Dahlan; Amal Akbar; Anzar Anzar; Indramini Indramini +4 more

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Waste is a growing environmental issue, particularly in residential areas lacking effective waste management systems. This community service activity aims to improve environmental literacy through a waste management education program implemented in collaboration with the Ija Plastic Gang community. The methods used include outreach, participatory education, household-based waste management training, and ongoing mentoring. The results of the activity indicate an increase in community understanding regarding waste types, sorting methods, and simple recycling practices. Furthermore, the formation of new habits in waste management is an indicator of the program's success. The activity also fostered a sense of collective responsibility among community members toward maintaining a clean and healthy living environment. Through consistent mentoring and hands-on practice, participants demonstrated greater confidence in applying waste reduction strategies at the household level. The collaboration with the Ija Plastic Gang community proved instrumental in accelerating behavior change, as peer-to-peer engagement strengthened motivation and accountability. Ultimately, this initiative highlights the importance of integrating environmental education into community development programs to achieve long-term ecological sustainability.

Putri Lukmanasari; Kamar Zaman; Fitri Hardianti; Ernita Ernita; Sulhaswardi Sulhaswardi +1 more

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This community service activity aims to improve the knowledge and skills of the community, particularly women in the Family Welfare Movement (PKK), in sweet corn cultivation as an effort to optimize the use of yard land and strengthen household food security. The activity was conducted in Tanah Merah Village, Siak Hulu District, Kampar Regency, using a participatory approach. The methods used included outreach, technical cultivation training, interactive discussions, and ongoing mentoring. The material provided covered selecting superior seeds, planting techniques, fertilization, pest and disease control, and harvesting and post-harvest stages. The results of the activity demonstrated an increase in participants' understanding and skills in applying proper sweet corn cultivation techniques. Furthermore, there was a shift in community attitudes, leading to greater awareness of the importance of productive and sustainable yard land use. This activity also encouraged the emergence of small-scale, home-based agricultural initiatives with the potential to increase family income. Thus, this program not only contributes to community capacity building but also supports food independence and sustainable economic well-being at the local level.

Isma Coryanata; Irwansyah Irwansyah; Abdullah Abdullah; Indah Oktari Wijayanti

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This community service activity aimed to improve tax and accounting literacy in order to encourage public compliance in Betungan Village, Kampung Melayu District, Bengkulu City. The main problems faced by the community were the low level of understanding regarding tax obligations and the lack of optimal simple financial recording practices. To address these issues, the program was carried out using educational and participatory approaches through interactive lectures, tax calculation training, discussions, and simulations of simple financial bookkeeping that were easy for the community to understand. The activity involved 100 participants consisting of local residents, MSME actors, village officials, and district officials, and was conducted at the Betungan Village Hall. The results showed a significant increase in participants’ understanding based on comparisons between pre-test and post-test results. Participants also demonstrated improved abilities in calculating taxes and maintaining simple financial records in a more accurate and organized manner. In addition, the activity successfully increased public awareness of the importance of tax compliance and proper financial management. Therefore, this community service program is expected to contribute positively to improving taxpayer compliance and encouraging more orderly, independent, transparent, and sustainable financial management within the community in the future.

Dian Erliyani; Slamet Riyadi

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This activity aims to improve the knowledge, awareness, and anti-corruption competency of final-year maritime cadets from all APPI member universities regarding international and national maritime anti-corruption regulations, further strengthening the ethical decision-making abilities of maritime cadets in dealing with corrupt situations in ports and on ships through a simulation approach based on real cases. This activity is designed as a participatory educational workshop with an active and experiential learning approach to adult learning (andragogy), which allows the implementation team to simultaneously collect scientific data on the effectiveness of workshop interventions in increasing participants' anti-corruption knowledge and awareness. The activity is carried out through three main stages that are systematically structured, namely the preparation stage, the implementation stage, and the evaluation and follow-up stage. The results of the activity confirm the effectiveness of the participatory workshop approach based on real case simulations (experiential learning) in significantly increasing knowledge and changing anti-corruption attitudes of maritime cadets in a relatively short duration. Furthermore, cadets have a stronger stock of knowledge, awareness, and moral commitment to deal with corrupt situations in the work environment. It is concluded that the participatory workshop approach based on real-life case simulations is an effective, efficient, and replicable strategy in empowering the next generation of Indonesian seafarers to face the challenges of corruption in the global maritime industry.

Baiq Dewi Kamariani; Nur Fitri Eka Asbarini; Siti Hidayatul Jum’ah; Widya Hartati; Hartiani Hartiani +1 more

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

Women's involvement in election supervision remains relatively low, despite the significant number of female voters in many regions. This condition indicates a gap between women's electoral participation as voters and their active role in ensuring fair and transparent elections. Therefore, this community service activity aims to increase women's understanding and participation in election supervision through community-based outreach and education programs. The methods used include structured outreach sessions, interactive discussions, question-and-answer forums, and the provision of educational materials related to participatory supervision and the importance of democratic accountability. This activity was carried out in East Lombok Regency with the active involvement of various women's organizations and local community groups. The results showed a noticeable increase in participants' understanding of the importance of election supervision, including their awareness of rights and responsibilities as citizens. In addition, there was a growing commitment among participants to be actively involved in supervision efforts, both individually and collectively. This program is expected to encourage more inclusive, participatory, and equitable election supervision, while also strengthening women's roles in supporting democratic processes at the local level.

Lia Wulandari; R. Maisa Yudono; Hesti Rosdiana; Yuni Hariyanti

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This community service activity was carried out on 21 September 2024 at Banksasuci (Bank Sampah Sungai Cisadane), Cihuni, Gading Serpong, Tangerang Regency, as part of the SOUL PROJECT (Save Our Earth With Law) organized by the Student Executive Board of the Faculty of Law, UPN Veteran Jakarta. The program focused on urban planning and water management in relation to the impact of development on Cisadane River water quality. The Cisadane River is one of the most vital water sources in Banten Province, supplying raw water for PDAM, agriculture, fisheries, and industry. However, rapid urbanization—marked by dense residential sprawl and industrial expansion—has caused a significant and sustained decline in river water quality. Research shows that COD and BOD concentrations in the Cisadane River trended upward continuously from 2005 to 2012, driven by industrial effluents concentrated in Jatiuwung and domestic wastewater from slum settlements. Institutional management of the river remains fragmented across multiple agencies at city, provincial, and national levels with weak coordination. This activity engaged approximately 50 participants through legal education sessions, participatory field discussions, river cleaning, and tree-planting activities. Results indicate a significant increase in participant awareness of the link between spatial planning, infrastructure development, and river water quality. This program recommends integrated spatial governance and community-based monitoring as key strategies for protecting the Cisadane River ecosystem.

Claudea Amanda; Putri Putri; Riza Yulia Putri; Rena Karmila; Misbah Yusri +1 more

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

Religious institutions such as mosques are part of non-profit public sector entities that manage public funds and therefore require accountable and transparent financial reporting standards. ISAK 335 is the applicable standard governing the presentation of financial statements for non-profit-oriented entities in Indonesia. This study aims to analyze the conformity of financial management practices in three mosques in Tanah Datar Regency, West Sumatra, namely Baiturrahman Mosque Sungayang, Nurul Huda Mosque Simpuruik, and Al-Amin Mosque Dobok Batusangkar, with the provisions of ISAK 335. The approach used in this research is a descriptive qualitative approach with data collection conducted through interviews and observations. The results of the study indicate that the three mosques have not implemented ISAK 335 in the preparation of their financial statements. Financial management practices are still limited to recording cash receipts and cash disbursements without the classification of net assets, statements of financial position, statements of activities, or notes to financial statements standardized in accordance with ISAK 335. The main inhibiting factors include limited human resources in the field of accounting, lack of standard dissemination, and minimal regulatory pressure. This study recommends the need for continuous training, technical assistance, and stronger regulations for mosque financial managers so that mosque financial statements can be prepared and presented in accordance with the applicable standards for non-profit organizations, namely ISAK 335.

Helnisa Helnisa; Agus Zahron Idris

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

The study aims to analyze the influence of financial distress, leverage, and macroeconomic fundamentals on financial reporting fraud in state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. A quantitative approach coupled with multiple linear regression analysis was employed. A saturated sampling technique was used to select 23 companies with 115 observation units. The data used were secondary data from published financial reports on the IDX. The results indicate that financial distress and macroeconomic fundamentals have no effect on financial reporting fraud, while leverage has a positive effect on financial reporting fraud. The model in this study is able to explain 6.9% of the variation in financial reporting fraud, while the remaining amount is influenced by factors outside the model. These findings indicate that companies with high debt levels are more likely to commit financial reporting fraud, while companies with financial problems and high interest rates are less likely to commit financial reporting fraud.

Arlina Muhtar; Habil Harum; Mega Ayu Lestari Totok

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

Adolescence is an important transitional period characterized by the maturity of the reproductive organs.In coastal areas such as Suppa District, lack of access to scientific information increases the risk of inappropriate sexual behavior among adolescents.The PkM aims to increase students' understanding of reproductive anatomy and physiology, provide prevention education related to sexually transmitted diseases,early pregnancy, promiscuity, and encourage the implementation of a clean and healthy lifestyle.The target of this activity was students in grades VIII and IX of SMP Negeri 2 Suppa, Pinrang Regency,South Sulawesi Province, with the number of participants reaching 60 people.The implementation method was carried out with an active participatory approach, including filling out a pre-test questionnaire,delivering material through interactive lectures with the help of multimedia presentation slides and booklets, Focus Group Discussion  to overcome participants' awkwardness,and ending with filling out a post-test.The success of the program was evaluated based on knowledge improvement through a structured questionnaire instrument.The results of the evaluation showed a significant increase in the average student understanding by 45.0%,from the average pre-test score of 43.3% to 88.3% in the post-test. The highest increase in knowledge was recorded in the STD prevention and promiscuity categories, from 35.0% to 85.0%.This activity has proven effective in improving students' objective medical understanding and correcting false myths in society.As a further tactical step, it is recommended that schools activate School Health Unit  in collaboration with local health centers and form peer counselors guided by BK teachers to maintain the sustainability of the positive impact of the program.

Supriadi Supriadi; Nur Asiyah; Indri Maydani; Sukmawati Sukmawati; Ulfadira Ulfadira

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

Stunting is a public health problem characterized by impaired growth and development of children due to chronic malnutrition, recurrent infections, and suboptimal parenting. The problem of stunting is still a concern in various regions, including Darma Village, Polewali District, Polewali Mandar Regency which requires family-based interventions through promotive and preventive approaches. Lack of family health literacy, suboptimal use of digital information, and low monitoring of children's growth and development are factors that can affect stunting prevention efforts. This community service activity aims to increase digital health literacy and family promotive-preventive behavior in stunting prevention through the Keluarga Darma CERDAS program. The method of implementing activities uses a participatory health promotion approach through family education, discussions, demonstrations of healthy menus based on local food, delivery of ABCDE messages to prevent stunting, the use of simple digital media such as WhatsApp and digital posters, and family assistance. The target of the activity was 20 families at risk of stunting in Darma Village, Polewali District, Polewali Mandar Regency. This activity is expected to increase family knowledge about stunting prevention, improve the family's ability to access correct health information, strengthen the role of the family in monitoring child growth and development, and form a family digital education group as a medium for continuous mentoring. The output of activities is in the form of increasing family health literacy, Darma Cerdas Sehat education modules, digital health promotion media, and family empowerment models in an effort to accelerate community-based stunting prevention.

Lutfi Ariefianto; AT Hendrawijaya; Muhammad Irfan Hilmi; Linda Fajarwati

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

Suboptimal waste management has become a serious problem in local communities, even though inorganic waste has high economic potential if managed wisely. In Tegalsari Village, Ambulu Subdistrict, waste management needs to be strengthened through a financial approach. This community service activity aims to empower the economy of Tegalsari Village residents by revitalizing the management of the waste bank so that it provides direct economic value that can increase household income. The implementation of this activity was carried out through a planning phase that included program coordination meetings, the formation and revitalization of the management structure, educational outreach on the economic value of waste, and a partnership collaboration with the Karya Mandiri Jember Central Waste Bank (BSI). Furthermore, the operational implementation phase includes the sorting of inorganic waste by residents in their respective homes, weighing, recording financial transactions in customer savings books, and transporting the waste to collectors. The results of these activities demonstrate the establishment of a more organized management system and an increase in residents’ active participation in waste sorting. The profit-sharing system for customer savings from waste sales has proven effective in boosting residents’ enthusiasm, enabling the program to tangibly transform waste into income while strengthening the domestic economic resilience of the Tegalsari Village community.

Muhammad Taqiudin; Yuliani Budi Permata Sari; Faeruzza Athiya; Dunung Waskito Aji; Lalu Sulthonul Azmi

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

A building feasibility evaluation study is an important step to ensure the safety, comfort, and sustainability of building functions, especially in public service facilities. This activity was carried out at the PLN ULP Praya office building, Central Lombok Regency, West Nusa Tenggara, which has been operating since 1985. The purpose of this study was to determine the level of building feasibility based on structural, architectural, utility, safety, and health aspects of the building. The methods used included visual inspection, field measurements, hammer tests, and analysis of the condition of building elements based on building feasibility inspection standards. The inspection results showed that the building suffered severe damage characterized by foundation subsidence, large cracks in the walls, reinforcement corrosion, concrete peeling, and damage to the roof frame. The structural strength value obtained was below the construction feasibility standard so that the building was declared structurally unfit for function. Although several supporting aspects such as lighting, drainage, and sanitation systems still functioned quite well, the damaged condition of the main structure has the potential to endanger the safety of users. Therefore, rebuilding the building structure is recommended as the safest solution to ensure the safety, stability, and sustainability of the building's function in the future.

Ida Kusuma; Sukrisno Sukrisno; Tri Maryani

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

Desa Manggihan in Semarang Regency is an environmental education tourism village supported by culinary MSMEs providing souvenirs. However, MSME actors faced challenges in business communication, including low self-confidence, suboptimal non-verbal communication, and an inability to deliver the Unique Selling Proposition (USP) of their products. This Community Service (PKM) activity aimed to improve verbal and non-verbal business communication skills, self-confidence, and elevator pitch techniques among partners. The method used was participatory training conducted on May 20, 2026, at the Manggihan Village Hall, involving three culinary MSME actors: producers of fried cheese cassava, crispy papaya floss, and peanut brittle (gula kacang). The activity stages included needs analysis, training, elevator pitch simulation, and qualitative descriptive evaluation through participatory observation. The results showed a significant improvement across all observed aspects. The MSME actors, who were previously passive and only mentioned prices/ingredients, became proactive, demonstrated better eye contact and open body language, and successfully delivered their product's USP briefly, clearly, and compellingly. This participatory training is proven effective in strengthening partners' business communication skills to better welcome tourists.