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Riswanto Riswanto; Khairul Khairul; Cut Nizma; Diena Fadhilah; Jasa Ginting

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Arin Herlawati Wijaya; Dian Tias Aorta

This study explores the urgency of halal certification for food and beverage Micro, Small, and Medium Enterprises (UMKM) in Indonesia following the implementation of Law Number 33 of 2014. Despite the enactment of regulations, various obstacles such as low halal literacy and bureaucratic complexity remain major challenges. This study aims to analyze the strategic role of Islamic religious instructors as agents of empowerment and da'wah (Islamic outreach) in assisting UMKM in their halal certification process. Using qualitative methods with a library research approach, data was collected through a search of relevant literature and regulations, then analyzed using content analysis techniques. The study results indicate that Islamic religious instructors perform four crucial functions: literacy educators, access facilitators, motivators of Islamic economics, and policy mediators. Optimizing these roles can be achieved through capacity building, digitalization of mentoring, and integration of community networks. The study concludes that strengthening the role of instructors is essential to accelerate the implementation of mandatory halal certification and strengthen the Islamic economic ecosystem in Indonesia.

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Zaldy Ahmad; Afriana Santosa

This study was motivated by the fact that students still experience difficulties in understanding Nahwu and Shorof despite studying both sciences in Islamic boarding schools. The purpose of this research was to examine the perspectives of Arabic language, Nahwu, and Shorof teachers regarding the importance of Nahwu and Shorof in Arabic language learning, their understanding of the concepts and applications, and the effectiveness of learning implementation at Madrasah Aliyah Al-Hidayah East Tanjung Jabung. This research employed a descriptive qualitative approach using interviews, observations, and documentation as data collection techniques. Data analysis was conducted through data reduction, data presentation, and conclusion drawing, while data validity was ensured through source and technique triangulation. The findings revealed that teachers considered Nahwu and Shorof as the fundamental basis of Arabic language learning because these sciences regulate sentence structures, word transformations, and meanings in Arabic texts. Teachers believed that mastery of Nahwu and Shorof is essential for understanding the Qur’an, hadith, and classical Islamic books. The learning process was considered fairly effective since many students already had prior knowledge from pesantren education and showed progress during the learning process. However, the effectiveness of learning still faced several obstacles, including low student motivation, differences in students’ basic abilities, limited learning time, and the complexity of the material. This study concludes that improving the quality of Nahwu and Shorof learning requires more varied teaching methods, continuous motivation, regular material reinforcement, and stronger institutional support.

Riswanto Riswanto; Khairul Khairul; Cut Nizma; Diena Fadhilah; Jasa Ginting

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Musa Efraim Umbu Togola; Wiliam Djani; Ardy Y. Pandie; Adriana R. Fallo

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the implementation of the Bravo PUPR Online attendance system in improving the work discipline of Civil Servants (ASN) at the National Road Implementation Center of East Nusa Tenggara. The research focuses on punctuality of attendance, consistency in fulfilling working hours, task completion, compliance with attendance procedures, alignment between recorded data and actual conditions, and acceptance of consequences for violations. The study employs a qualitative approach with data collection techniques including observation, documentation, and interviews with leaders, system operators, and ASN as direct users. The results indicate that the implementation of the Bravo PUPR Online attendance system has improved administrative order in attendance and increased ASN awareness of time discipline. However, work discipline has not been fully optimal, as several issues remain, such as inconsistent attendance, suboptimal fulfillment of working hours, and discrepancies between attendance data and actual field conditions. In addition, technical constraints such as internet connectivity and GPS accuracy, as well as behavioral factors like negligence and lack of supervision, also affect system effectiveness. In terms of compliance, the Bravo system integrated with e-HRM is considered effective in detecting violations and enforcing strict consequences, ranging from warnings to administrative sanctions. This demonstrates that the attendance system functions not only as a recording tool but also as an instrument for monitoring discipline.

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Muhammad Osaegi Restu Amrulloh; Berthoni Gantino

Jupiter: Publikasi Ilmu Keteknikan Industri, Teknik Elektro dan Informatika 2026 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to improve subcontractor safety performance through strengthening governance systems, leading safety indicators, capability building, and performance monitoring at PT Putra Perkasa Abadi (PPA) Jobsite Borneo Indobara (BIB). The research was motivated by the increasing trend of subcontractor incidents during Quarter 1 to Quarter 3 of 2025, where seven incidents occurred and exceeded the company threshold. In addition, subcontractor performance evaluation scores remained below the target threshold of 70, while customer satisfaction scores in subcontractor management decreased from 8.45 to 7.58. The study applied a continuous improvement approach using Quality Control Circle (QCC), Pareto analysis, Nominal Group Technique (NGT), and root cause analysis with the Ishikawa method. Improvement initiatives were implemented through four strategic pillars: strengthening governance, reinforcing leading indicators, capability building, and integrated dashboard monitoring. The implementation results showed significant improvements in subcontractor safety management. The subcontractor incident frequency rate was reduced to zero incidents in Quarter 4 of 2025, subcontractor performance evaluation increased above the threshold to 70.81, and customer satisfaction scores improved to 8.55. The findings indicate that structured governance strengthening combined with real-time monitoring and subcontractor engagement can significantly improve mining safety performance and stakeholder trust.

Ahmad Irfansyah Rosyadi; Salsabila Syifana Alkamila; Agita Naysilla Putri; Muhammad Lexsi Pratama; Ali Murtadho Emzaed

Federalisme : Jurnal Kajian Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Zakat and taxation are two important instruments in the life of society and the state, both of which aim to improve social welfare. However, in practice, the integration of zakat and taxation in Indonesia has not yet been fully realised, meaning that the potential of zakat as part of fiscal policy has not been optimally utilised. This study aims to examine the status of zakat within the legal system and public policy, the form of its integration into the tax system, and the various obstacles encountered in its implementation. This study employs a normative legal methodology using legislative, conceptual, and analytical approaches, and utilises secondary data analysed qualitatively. The research findings indicate that zakat has been recognised within the national legal system; however, it is still viewed as a religious obligation that coexists alongside taxation as a state obligation. The current integration remains limited to reductions in taxable income and has not yet demonstrated comprehensive coherence within fiscal policy. Furthermore, its implementation continues to face various obstacles from legal, institutional, technical, and fiscal perspectives, meaning it has not yet been effectively implemented.

Lelly Nisah Dzakiyyah; Zahwa Salsabila Harianto; Joni Dwi Pribadi

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

The preservation of the nation's collective memory is a very important aspect in maintaining national identity, but its existence today is threatened by physical damage and limited access to information. This study aims to explain effective preservation methods to ensure the sustainability of the collective memory as a historical heritage. The methodology applied is qualitative descriptive by collecting data through literature review and document analysis from various literature sources and regulations related to archives. The results of this study show that the implementation of the current preservation strategy still faces major problems, especially the difference between the expected tennis standards and the reality of limited funds and the ability of human resources to carry out restoration. In addition, the digitalization process has not been fully linked to the planned long-term digital preservation management. The implications of this study show that strengthening the collaboration and technical capabilities of archivists is very important so that all historical artifacts of the nation are maintained in their authenticity, protected, and can be widely accessed by future generations.

Abriadi Abriadi; Ramlah Yusran; Fadhillah Afifah; Faradillah Rusliana; Sahrul Syawal

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

The development of fine motor skills and collaborative character is an essential foundation during the golden age period to support children’s academic readiness and social development. However, learning stimulation at Tamalate State Kindergarten is still largely dominated by conventional methods that lack variety and interactive activities. This community service program aims to implement constructive Straw Connectorsmedia as an innovative learning solution to stimulate children’s fine motor skills and cooperative character. The implementation methods included teacher workshops, classroom application with students through collaborative constructive play activities, and evaluation of learning achievements. The findings revealed a significant improvement in children’s fine motor skills, with the average score increasing from 1.67 in the Pre-Test to 3.27 in the Post-Test. Furthermore, 60% of the children achieved the Very Well Developed (BSB) category in collaborative character development. Through the use of Straw Connectorsmedia, students were able to create complex architectural products such as construction bridges and windmills. The study concludes that Straw Connectorsmedia is effective in improving visual-motor coordination, creativity, and collaborative skills while fostering social empathy through interdependent interaction among children during the learning process.

Wahyudi Mokobombang

Journal of Management and Social Sciences (JIMAS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

This study aims to analyze natural resource management strategies within the framework of sustainable development administration in Indonesia. Using a qualitative approach and policy analysis methods, the research evaluates existing regulations, institutional capacities, and the effectiveness of policy implementation in ensuring resource sustainability. The study examines a range of policy instruments, from sectoral regulations and decentralization mechanisms to community-based programs. Findings reveal that regulatory fragmentation, weak inter-agency coordination, limited local government capacity, and suboptimal governance practices constitute the primary challenges to sustainable natural resource management. The research affirms that an integrated and collaborative approach encompassing ecological, economic, and socio-cultural dimensions is a prerequisite for achieving sustainable development. Policy recommendations include regulatory reform, institutional strengthening, indigenous community empowerment, development of integrated monitoring systems, and mainstreaming sustainability principles throughout the national and regional development planning cycles.

Aang Harisul Farid

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study seeks to examine the views of Islamic boarding school students regarding Islamic jurisprudence (fiqh) learning based on the Yellow Book as the primary reference at the Madrasah Diniyah Wustha An Nuur in Ponorogo. As a legacy of traditional Islamic scholarship, this book plays a vital role in the Islamic boarding school curriculum, although its relevance and effectiveness in modern education are often discussed among academics. Using a qualitative approach combined with descriptive-interpretive analysis, this study maps various aspects of students' perceptions, including teaching techniques, material content, obstacles encountered, and the relationship of the Yellow Book to understanding Islamic jurisprudence. The study revealed that students' responses were generally positive, but they were still hampered by limited Arabic language skills and difficulties translating the book's teachings into the context of contemporary life. Based on these findings, the implementation of more flexible learning methods such as bandongan, sorogan, and muhadlarah integrated with a contextual approach is needed to strengthen students' understanding and appreciation of traditional Islamic jurisprudence.

Rafiqi, Iqbal; Sarah, Murniah

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze trends in scientific publications related to the application of green banking in financing products within Islamic banking in Indonesia during the 2019–2024 period. Using a bibliometric analysis method based on Google Scholar data and mapping via VOSviewer software, this study evaluates 60 selected articles. The study results indicate a significant annual increase in publications, with a primary focus on integrating green banking principles into Islamic financing policies, their impact on profitability, and the role of technology in supporting green banking. Additionally, the study found that environmental sustainability, green financing, and digital transformation are the most dominant themes in the development of green banking research within Islamic banking. Bibliometric network analysis indicates a strong interconnection between the concepts of green finance, sustainable banking, and Islamic banking in supporting sustainable economic development. This study also identifies opportunities for further research related to the effectiveness of green banking implementation on the financial performance and social responsibility of Islamic banking. These findings contribute to the development of green finance literature in the Islamic finance sector and serve as a strategic reference for regulators and practitioners in implementing sustainable banking policies in the future.

Putri Sulistia Wati; Afriana Santosa

This study aims to describe the implementation of the Problem-Based Learning Strategy (PBLS) in Arabic language learning for eighth-grade students at MTs Negeri 4 East Tanjung Jabung, as well as identify supporting factors, inhibiting factors, and efforts to overcome those obstacles. This research employed a descriptive qualitative approach using observation, interviews, and documentation techniques. The research subjects included the principal, Arabic language teacher, and eighth-grade students. The findings revealed that PBLS was implemented through stages of problem presentation, information identification, group discussion, presentation, and evaluation. This strategy improved students’ active participation, critical thinking skills, communication abilities, and understanding of Arabic learning materials. Supporting factors included teacher professionalism, adequate facilities and infrastructure, and support from the school environment. Inhibiting factors included students’ low reading interest, limited instructional time, and differences in students’ characteristics and abilities. Efforts to overcome these obstacles involved providing motivation, forming heterogeneous groups, effective time management, and utilizing simple and engaging learning media. Therefore, PBLS is considered effective in Arabic language learning because it enhances both the learning process and student learning outcomes.

Nur Sabrina Kumalasari; Irmayanti Septiana Putri; Fathurrohman Nur Hidayat; Rendy Aprilio Sulaiman; Muhammad Adymas Hikal Fikri

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Rapid urban growth is often linked to the narrative of sustainable development, yet the reality is that fundamental issues remain in the management of urban waste. This paper aims to examine the gap between the concept of a sustainable city and sub-optimal waste management practices. Through a normative legal approach involving an analysis of legislation and relevant literature, it has been found that the implementation of waste management policies continues to face various challenges, such as weak law enforcement, a lack of policy integration, and low levels of public participation. On the other hand, the use of the label ‘sustainable city’ tends to be symbolic and does not yet reflect comprehensive practices. This paper positions the issue of waste as a key indicator in assessing urban sustainability. The novelty of this study lies in its critical approach, which links the discourse on sustainability with the contextual realities of waste management, thereby offering a more reflective and distinct perspective from previous studies.

Diana Dwi Putri; Hendra Riofita

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

This study aims to examine the role of the Merah Putih Village Cooperative (KDMP) in strengthening the village economy, using the lens of good governance and social capital. This study uses a qualitative method with a library research approach, referring to academic journals, books, and government policy documents as sources of information. The research shows that KDMP plays a significant role in improving the welfare of village communities by strengthening productive businesses, expanding access to capital, creating job opportunities, and developing local economic potential. The application of good governance principles such as transparency, accountability, and community participation is a crucial factor in the successful management of the cooperative. In addition, social capital such as mutual assistance, trust, and community collaboration also contribute to the sustainability of the village cooperative. However, the implementation of KDMP still has a number of challenges, including a shortage of human resources, limited cooperative management, and low digital literacy. Therefore, government support and capacity building of cooperative managers are crucial for KDMP to function as a tool for sustainable village economic development

Yudhi Novriansyah; Herawati Herawati; Usdeldi Usdeldi

FUNDAMENTUM : Jurnal Pengabdian Multidisiplin 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The development of Islamic banking activities in Indonesia currently is not matched by adequate understanding among students, particularly regarding the rights and obligations of customers, Sharia contract literacy, and consumer protection mechanisms. This Community Service Activity aims to enhance the understanding of Muara Bungo University students regarding customer rights and obligations, complaint procedures, basic sharia contract literacy, prevention of detrimental service practices, and the resolution process for sharia banking consumer disputes. The activity was attended by 50 students from all faculties and department, conducted using the Participatory Action Research (PAR) approach through the stages of problem identification, planning, implementation with interactive lecture methods, and evaluation. The results of the activity showed a significant increase in understanding, marked by the growing awareness of participants regarding the rights and obligations of customers, understanding of Islamic banking contracts, as well as the ability to comprehend consumer protection concepts and the dispute resolution process effectively. Consumer protection literacy education has proven to have a positive impact on students in preparing themselves to face the banking world, both in the context of employment and business in the future.

Ali, Muhammad; Sulaksana, Ena; Hariyanto, Sugeng; Priyono

Kartika Jala Krida (KJK) in 2026 is one of the practical training courses for AAL Cadets Level III of the corps, Sailors, Engineering, Electronics, and Supply. KJK is implemented based on the AAL Cadet Education Implementation Program and Instructions for the implementation of AAL Cadet Practical Training. KJK aims to provide experience in large-circle sailing and astronomical navigation for Sailor Corps Cadets, as well as practicing all basic professional lessons taught at AAL for both sailor and non-sailor Cadets. In addition, Lattek KJK is also a means of naval diplomacy and promotion of Indonesian culture to the countries visited. The KJK voyage uses KRI Bima Suci with a sailing route of Surabaya - Jakarta - Belawan - Sri Lanka - Singapore - Vietnam - China - South Korea - Russia - Japan - Philippines - Bitung, and back to Surabaya. The total distance to be sailed reaches 16,877 nautical miles (NM) for 124 days, using KRI Bima Suci. The 2026 KJK was attended by 79 AAL cadets and 52 cadets from friendly countries in the ASEAN Plus Cadet Sail (APCS) program delegation, consisting of 9 ASEAN member countries: Brunei Darussalam, Malaysia, Vietnam, Laos, Cambodia, the Philippines, Singapore, Thailand, Timor Leste, and 17 ASEAN Partner Countries consisting of Australia, China, India, Japan, South Korea, Egypt, France, Italy, UAE, Pakistan, Bangladesh, Iran, Kenya, Seychelles, Sri Lanka, the Netherlands, and Canada. A total of 131 participants. Departing Thursday, March 26, 2026, from AAL and arriving at stage 6 in China until May 28, 2026.

Eman Suherman; Iwan Setiawan

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.