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Hamka, Hamka; Haryanto Ali, Indra; Rizqo Abdillah, Ahmad; Awaluddin Zidane, Muhammad

Jurnal Pengabdian Kepada Masyarakat Sisthana 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Latar Belakang: Pendekatan kewirausahaan sosial yang diterapkan dalam proyek ini mencerminkan sinergi antara inovasi, kepedulian sosial, dan keberlanjutan lingkungan. Dengan memberdayakan masyarakat lansia untuk menciptakan produk yang bermanfaat, kegiatan ini berkontribusi pada tercapainya beberapa tujuan pembangunan berkelanjutan (SDGs), seperti pengurangan limbah, pengentasan kemiskinan, dan pemberdayaan komunitas. Tujuan: Mengurangi limbah plastik serta meningkatkan keterampilan dan kemandirian ekonomi lansia melalui pembuatan gantungan kunci berbahan dasar limbah plastik. Metode: Pemberdayaan Masyarakat ini melibatkan warga Panti Perlindungan dan Rehabilitasi Sosial Lanjut Usia “Budi Sejahtera” Martapura. Kegiatan dilaksanakan melalui pendekatan yang komprehensif berupa pelatihan partisipatif dengan tahapan pengumpulan bahan baku dari masyarakat, penyediaan peralatan, pembentukan tim kerja, serta pelatihan kewirausahaan yang meliputi edukasi kepada lansia mengenai pentingnya daur ulang sampah, proses pemilahan, pembersihan, pemotongan, pencampuran resin, pencetakan, hingga finishing produk gantungan kunci. Hasil: Adanya peningkatan keterampilan dalam mengolah limbah menjadi produk bernilai, serta terbukanya peluang ekonomi melalui penjualan produk. Dari sisi sosial, kegiatan ini memperkuat rasa kebersamaan dan meningkatkan kepercayaan diri lansia, sementara dari sisi lingkungan, berkontribusi nyata dalam pengurangan sampah plastik dan pencemaran lingkungan. Kesimpulan: kegiatan sociopreneur ini membuktikan bahwa melalui pendekatan inovatif berbasis partisipasi, lansia dapat diberdayakan untuk menghasilkan karya yang bermanfaat, ramah lingkungan, sekaligus bernilai ekonomi.

Erwin Putra Rasul Dafana; Arga Christian Sitohang

This study aims to analyze the effect of government expenditure and Regional Own-Source Revenue (PAD) on the Gross Regional Domestic Product (GRDP) of Surabaya City during the period 2014–2022. The background of the study stems from the crucial role of regional fiscal policy in promoting economic growth and the observed mismatch between the increase in regional expenditure and PAD with the development of GRDP. The research employs a quantitative approach using multiple linear regression analysis based on time-series data obtained from BPS and DJPK. The findings show that government expenditure and PAD simultaneously have a significant effect on GRDP. Partially, government expenditure has a positive and significant effect, while PAD has a positive but not significant effect on GRDP. The coefficient of determination (R²) value of 0.998 indicates that both variables can explain most of the variation in GRDP. These results confirm that government expenditure is the dominant fiscal instrument in driving economic growth in Surabaya, while the contribution of PAD still needs to be strengthened to effectively enhance fiscal capacity and stimulate productive economic activities. This study is expected to serve as a reference for local governments in formulating more targeted budget policies

Gita Putri Rahayu; Hakim, Luqman; Pratiwi, Vivi; Nafilah, Fatma Nisa; Sari, Naila Atika

This study aims to analyze multiple-choice questions related to phase e elements, namely the Principles and Basic Concepts of Accounting and Basic Banking, using the Anates program. The study involved 20 participants, consisting of college students and vocational high school students. The Anates application program serves as a tool to process academic evaluation data accurately and efficiently. The method used in this study is quantitative and is described descriptively, resulting in analytical findings including weighted data scores, test reliability, discriminative power, difficulty level, validity level, and distractor quality. The results from the Anates program make it easier for teachers to evaluate the quality of learning and develop more focused, innovative, and student-centered teaching plans. This research is expected to provide benefits in improving students' accounting knowledge, and teachers are expected to be able to adjust their teaching methods and strategies dynamically, thereby supporting the optimal improvement of students' learning outcomes in this digital era.

Iqbal Syahputra; Ainul Mardhiyah

Penelitian ini bertujuan untuk mengetahui pengaruh penerapan Model Pembelajaran Berbasis Proyek berbantuan Media Baamboozle terhadap motivasi belajar dan hasil belajar ekonomi siswa kelas XI SMA Swasta Tunas Harapan. Metode penelitian yang digunakan adalah penelitian eksperimen semu dengan rancangan kelompok kontrol non-ekuivalen. Populasi penelitian ini adalah seluruh siswa kelas XI SMA Swasta Tunas Harapan yang berjumlah 50 orang. Teknik pengambilan sampel menggunakan sampel jenuh, sehingga diperoleh sampel sebanyak 25 siswa kelas XI-1 (kelas eksperimen) dan 25 siswa kelas XI-2 (kelas kontrol). Pengumpulan data menggunakan angket motivasi belajar siswa dan soal pilihan ganda. Analisis data menggunakan uji-t sampel independen. Hasil penelitian menunjukkan bahwa: 1) Terdapat pengaruh yang signifikan penerapan Model Pembelajaran Berbasis Proyek berbantuan Media Baamboozle terhadap motivasi belajar ekonomi siswa, 2) Terdapat pengaruh yang signifikan penerapan Model Pembelajaran Berbasis Proyek berbantuan Media Baamboozle terhadap hasil belajar ekonomi siswa kelas XI SMA Swasta Tunas Harapan.

Herlangga Prasetya Putra Pariswari Santoso; Renta Yustie

This study aims to analyze the influence of vocational education in vocational high schools, the number of educators, and the number of educational units on economic growth, particularly in vocational education in vocational high schools in districts or cities in East Java that have participated in education in both the formal and informal sectors in 38 districts or cities in East Java from 2019 to 2023. The research method used is a quantitative approach with data collection through secondary written sources or existing documents from relevant agencies, such as the Directorate General of Early Childhood Education, Basic and Secondary Education, the Central Statistics Agency of East Java Province, and the Ministry of Basic and Secondary Education. The dependent and independent variables were collected from thirty-eight districts and cities in East Java Province during the period 2019–2023. The analysis results indicate that Vocational Education has a significant impact on Economic Growth, with a significance value of 0.000 and a calculated t-value of 1.463392. Additionally, the Number of Educators shows a significant influence on Economic Growth, with a significance value of 0.000 and a calculated t-value of 7.710562. Furthermore, the number of educational institutions has a significant influence on economic growth, with a significance value of 0.000 and a t-value of 6.596880. The coefficient of determination (R²) indicates that 71.28% of the variation in economic growth can be explained by these three independent variables. This study concludes that both Vocational Education at SMK, the Number of Educators, and the Number of Educational Units play a significant role in influencing Economic Growth across all Vocational Education at SMK in the districts or cities of East Java.

Lestari Harahap; Pratiwi Dwi Karjati

Batu City, as a major tourist destination, has experienced rapid growth in tourism infrastructure development, leading to the conversion of agricultural land and green open spaces into commercial areas. Using a case study methodology and a qualitative approach, this study gathers data in many sub-districts through documentation, in-depth interviews, and observation, including Sidomulyo, Songgokerto, and Oro-Oro Ombo. The findings indicate that the decline in Green Open Space (GOS) has negatively impacted environmental quality (such as rising temperatures and increased flood risk), disrupted the livelihoods of agricultural communities, and caused economic disparities due to the dominance of the tourism service sector. While tourism contributes to regional income, without sustainable environmental management, the long-term economic potential may decline. Therefore, a tourism development strategy that balances economic growth with environmental preservation is essential.

Iwan Henri Kusnadi; Tita Kartika Dewi; Varian Yudhiansyah; Yogi Sugiarto Maulana

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

Islamic boarding schools (pesantren) have great potential as centers for community-based economic empowerment, but the entrepreneurial mindset of students is often not optimally developed. This community service program aims to improve the entrepreneurial mindset of students at Al-Inayah Islamic Boarding School through experience-based training and intensive mentoring. The methods used include a participatory approach, interactive training, practical training on organic fertilizer production, strengthening Islamic entrepreneurial values, and mentoring in developing business ideas. This activity was attended by 30 students and evaluated using pre- and post-training instruments. The results showed a 36% increase in entrepreneurial mindset scores, accompanied by significant developments in creativity, risk-taking, and the ability to recognize market opportunities. The program also produced three initial business groups: organic fertilizer processing, agricultural product marketing, and agricultural equipment rental services, which serve as initial steps towards the economic independence of the Islamic boarding school. These findings confirm that experience-based training and ongoing mentoring are effective in shaping the entrepreneurial mindset of students and encouraging the optimization of the Islamic boarding school's productive assets as an effort to strengthen the economy based on Islamic values ​​and sustainability.

Fauziah Nasution; Alyyatul Nisa Ragil Lesmana; Nabilah Irwani; Shafa Sizli Kania

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This study examines the role of religious moderation as an ethical foundation for economic practices in sustainable community empowerment in Bintang Meriah Village. The research employs a descriptive qualitative approach with a participatory model through the Community Service Program (KKN) of the State Islamic University of North Sumatra. The values of religious moderation were integrated into various social, economic, and environmental programs, including anti-bullying campaigns, Islamic financial literacy, eco-print training, and the use of papaya leaf extract as an organic pesticide. Religious moderation serves as an ethical basis for fostering tolerance, social responsibility, and economic balance, while eco-theology strengthens ecological awareness and sustainability. The findings indicate an increase in community awareness of the importance of ethical and spiritual values in economic and environmental activities. The synergy between students, the community, and local government created empowerment practices that are not only economically beneficial but also uphold spiritual values and social sustainability.

Nessa Anggi Sahputri; Nurul Rizkia Hasibuan; Nursinta Ritonga; Sri Pujiyama Pasaribu; Iwan Nasution

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The Community Service Program (KKN) of the Faculty of Islamic Economics and Business, State Islamic University of North Sumatra, in Aek Kota Batu Village, North Labuhanbatu Regency, was carried out as a form of community service focusing on digital-based economic empowerment. This program originated from the low level of digital literacy and the limited ability of micro-entrepreneurs to utilize technology as a means of promotion and financial transactions. The main objective of this activity is to enhance the community’s ability to use digital maps and the QRIS (Quick Response Code Indonesian Standard) payment system as a strategy to expand market reach and create transaction efficiency. The method used is the Participatory Rural Appraisal approach, with stages including observation, socialization, training, mentoring, and evaluation. The results of the activity show that the community experienced an increased understanding of digital technology and was able to apply digital mapping to ten local business units. In addition, several business actors have implemented QRIS in daily transactions, which has proven to improve convenience and security in financial dealings. From the perspective of Islamic economics, this activity represents the values of maslahah (public benefit), itqan (excellence), and tawazun (balance) in the community’s economic life. Thus, this program successfully created a socio-economic transformation based on Islamic values and can serve as a model for digital economy-based community service programs at the village level.

Mutiara Mutiara; Mika Ardila; Puti Andiny; Martahadi Martahadi; Safuridar Safuridar

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

This study is motivated by the tourism potential of Tamsar 27 in Bengkelang Village, Bandar Pusaka Sub-district, Aceh Tamiang Regency, which offers clear river streams, scenic natural landscapes, and a peaceful rural atmosphere, yet has not been optimally managed to improve the local economy. The purpose of this research is to analyze strategies for community-based tourism management to enhance local welfare. The research employs a qualitative descriptive approach, using field observations, interviews, and documentation as data-collection techniques. Data were analyzed through reduction, presentation, and conclusion-drawing stages. The results reveal five main strategies for improving community economy through tourism management at Tamsar 27: (1) improving tourism infrastructure; (2) empowering local communities through training in tourism management and entrepreneurship; (3) diversifying tourism-related businesses such as homestays and local specialty products; (4) optimizing digital promotion; and (5) strengthening partnerships among the village government, village-owned enterprises (BUMDes), and private sectors to ensure sustainable tourism development. The implications of this study demonstrate that applying the principles of community-based tourism and empowerment theory provides an effective foundation for developing sustainable rural tourism destinations while simultaneously enhancing local income and community self-reliance.  

Asryatun Nisa br Ginting; Nur Azizah Nasution; Aflah Muhajir; Robbani Hafiz; Silvia Tabah Hati

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

This community service program aims to introduce ecoprint as an alternative environmentally friendly fashion product and encourage the development of alternative economy-based MSMEs at SD Negeri 040479 Perteguhen. The program was carried out in several stages, namely socialization of the concepts of sustainable fashion and alternative economy, training in ecoprint techniques using natural materials such as teak leaves, cassava leaves, and bougainvillea flowers, as well as assistance in production and product development. Participants in the activity consisted of teachers, parents, and members of the community around the school who were interested in the development of creative MSMEs. The results of the activity showed an increase in participants’ understanding of the impact of the fashion industry on the environment and the importance of using environmentally friendly materials. Participants also demonstrated improved skills in ecoprint product manufacturing, from fabric preparation and motif arrangement to color fixation. The resulting products, such as cloth bags, scarves, and tablecloths, are aesthetically pleasing, unique, and have the potential to be sold as valuable local products. In addition, this activity encouraged participants’ creativity in creating a variety of motifs and colors, as well as building awareness of the importance of sustainable innovation. From a socio-economic perspective, this activity opens up opportunities for the development of local MSMEs through the sustainable use of natural resources and the application of alternative economic principles. The formation of a creative community involving schools and the community demonstrates synergy in the development of environmentally-oriented businesses. This activity is expected to become a model for the development of creative MSMEs based on eco-friendly and local resources, while supporting the principles of sustainable development and responsible consumption and production.

Anisa Fadhila Rahmi; Nadya Putri Ahlina; Nasya Amanda Rifianti; Nisrina Najla Deasianti; Syarofah Zahra +2 more

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Generation Z is recognized as a group that is adaptive to technological developments; however, they still face serious challenges in terms of financial management. Based on the National Survey of Financial Literacy and Inclusion by the Financial Services Authority (OJK) in 2022, the level of financial literacy in South Kalimantan is still far below the national average, at only 42.88% compared to 49.68%. This low level of financial literacy often triggers consumptive behavior and lack of responsibility in financial decision-making. This community service activity aims to enhance comprehensive understanding of financial literacy, build skills in financial management and recording, and foster interest in safe investment through education digitalization. The implementation method includes material delivery through socialization, followed by discussion and question-and-answer sessions, as well as evaluation using Pre-Test and Post-Test instruments. The results of the activity demonstrate an increase in understanding, as reflected by the increase in the average scores from 75,33 in the Pre-Test to 100 in the Post-Test, indicating a 24,67% improvement. Thus, this activity not only enhanced understanding but also fostered awareness of the importance of wise financial management in the face of digital economic challenges.

Ajeli, Rahel

Jurnal Teknik Sipil 2025 Faculty Of Engineering University 17 August 1945 Semarang

Kebutuhan akan angkutan umum berbasis rel berdampak luas terhadap pertumbuhan penduduk dan aktivitas ekonomi Jakarta. Penelitian ini bertujuan untuk membandingkan KRL Commuter Line dan MRT Jakarta dari dua aspek Kemampuan Membayar dan Kesediaan Membayar. Analisis ini dilakukan dengan pendekatan studi literatur deskriptif-komparatif. Jurnal, prosiding, tesis, dan dokumen kebijakan yang digunakan sebagai sumber sekunder melalui analisis konten. KRL dengan tarif dasar sebesar Rp. 3.000,- mendapatkan ATP Rp. 3.770,- – Rp. 4.825,- dan WTP Rp. 3.974,- – Rp. 5.057,-, yang berarti KRL berpotensi untuk perubahan tarif sebesar Rp. 770,-. MRT Jakarta untuk tarif sebesar Rp. 14.000,- untuk fase 2A, ATP menunjukkan daya beli Rp. 17.044,- dan WTP Rp. 19.000,-. Pola penumpang terikat muncul dan sangat bergantung, di sisi ujung, dengan WTP yang tinggi dan ATP yang rendah, untuk kedua moda, menandakan MRT dan KRL sangat efisien dan nyaman. Penelitian ini berpendapat agar penyesuaian tarif dilakukan dan untuk jangka panjang, tarif perlu diikuti dengan peningkatan mutu pelayanan dengan penyesuaian yang progresif dan sesuai dengan penghasilan bagi masyarakat berpendapatan menengah ke bawah, agar mutu pelayanan tidak berkualitas rendah.

Aulia Syahfitri; Maysa Chairani; Imsar Imsar; Miratul imaniah; Nurhidayah Nurhidayah

Jurnal Pengabdian Masyarakat Waradin 2025 Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

The Community Service Program (KKN) is one of the implementations of the university’s tridharma focused on community engagement, aiming to improve welfare and economic empowerment in rural areas. This study aims to analyze the role of the KKN program in enhancing Islamic economic literacy among small business owners in Pahang Village, Talawi District. The research employs a descriptive qualitative method using a participatory approach, involving KKN students, small entrepreneurs, and village officials as key informants. Data were collected through field observations, in-depth interviews, and documentation of activities. The results show that socialization, Islamic financial training, and business mentoring activities successfully improved participants’ understanding of Islamic economic principles such as honesty, justice, and the prohibition of usury. Moreover, the KKN program encouraged entrepreneurs to apply sharia-compliant transactions and develop sustainable financial management practices. Therefore, the KKN program has a significant contribution to strengthening Islamic economic literacy and fostering a small-business ecosystem rooted in Islamic values at the village level.

Zakiah Nurul Fitri; Nanda Nur Hafizhah; Hasnah Hasnah; Hasna mustika Zahra; Ani Rahmaindah +4 more

Prosiding Seminar Nasional Ilmu Pendidikan 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

Education has long been recognized as a primary determinant of economic progress and human development , yet in the context of a global economy characterized by rapid technological change and the sustainability imperative, the focus shifts from the mere quantity of investment to its effectiveness in fostering sustainable economic growth. Current education systems face significant challenges, including a persistent global "learning crisis" , governance inefficiencies , and a misalignment between curricula and the demands of the labor market, particularly the green and digital economies. Given that existing literature often treats education investment as a static input and fails to holistically integrate sustainability and governance into the optimization process , this conceptual article aims to bridge these theoretical and empirical gaps by proposing an integrated model for the optimization of education investment for sustainable economic growth. The method involves a conceptual analysis that synthesizes human capital theory , endogenous growth theory , and the economics of sustainability , emphasizing the roles of governance, innovation, and inclusivity as mediating factors. The key finding of the study indicates that optimization necessitates a paradigm shift from input-oriented budgeting toward an outcome-based investment framework that holistically balances three crucial dimensions: efficiency (maximizing learning outcomes) , equity (ensuring inclusive access) , and relevance (alignment with sustainability needs). The resulting policy implications are delineated across the Macro (fiscal integration and sustainability strategies through performance-based funding) , Meso (institutions transform into adaptive innovation centers) , and Micro (enhancement of reskilling, upskilling, and human capital capacity) levels; by achieving this alignment, education successfully transitions from a cost center to a strategic catalyst driving sustained prosperity.    

Findi, Findi; Lintang, Queendira; Widayati, Atin Nur

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2025 Universitas Maritim AMNI Semarang

Critical thinking skills are crucial in preparing students to face global challenges, particularly in economics, which utilizes the Merdeka curriculum based on a deep learning approach. The purpose of this study was to determine students’ critical thinking skills through the implementation of the ALBICI (Active Learning Based Interactive Conceptual) learning model within the Merdeka curriculum based on a deep learning approach. This study employed a qualitative approach with a case study design, conducted through reviews and observations at SMA Islam 1 Surakarta. The results indicate that the implementation of the ALBICI interactive learning model can improve critical thinking skills within the Merdeka curriculum based on deep learning. This study also provides valuable guidance for educators seeking to implement effective teaching practices to enhance student interest and motivation, thus optimizing classroom activities.

Dela Sekar Diani; Handini Pionita Sari; Herlina Yustati; Yetti Afrida Indra

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Penelitian ini menjelaskan perbedaan pemahaman tentang utang dari sudut pandang ekonomi Islam dan ekonomi konvensional, serta tantangan yang dihadapi dalam penerapannya di masyarakat dan institusi keuangan. Dalam ekonomi konvensional, utang dianggap sebagai perjanjian keuangan yang melibatkan bunga, digunakan untuk memenuhi kebutuhan konsumsi dan investasi. Sementara, dalam ekonomi Islam, utang dipahami sebagai alat sosial yang berlandaskan nilai kemanusiaan, solidaritas, dan larangan riba, sehingga perjanjian utang harus bebas dari bunga serta ketidakadilan. Penelitian ini menggunakan metode deskriptif kualitatif dengan pendekatan kajian literatur untuk meninjau konsep, prinsip, serta berbagai hambatan yang dijumpai dalam penerapan kedua sistem. Pengumpulan data dilakukan melalui analisis dokumen dari buku, jurnal, dan penelitian terdahulu, yang kemudian dianalisis dengan menggunakan pendekatan analisis konten. Tujuan penelitian adalah untuk memahami secara mendalam konsep utang menurut perspektif Islam dan konvensional, mengidentifikasi tantangan dalam pengelolaan utang di kedua sistem ekonomi, dan menyajikan perbandingan aspek moral, akad, risiko, serta tujuan penggunaan utang. Hasil penelitian menunjukkan bahwa dalam ekonomi Islam, utang menekankan pada prinsip keadilan dan etika syariah yang melarang riba, berfokus pada kerja sama, serta mengutamakan perjanjian yang jelas dan tertulis dengan disertai saksi. Sementara itu, utang dalam ekonomi konvensional lebih mengedepankan aspek keuntungan dengan penggunaan bunga sebagai sumber utama profit. Dalam praktiknya, manajemen utang syariah menghadapi tantangan seperti rendahnya pemahaman masyarakat tentang keuangan syariah, terbatasnya akses ke instrumen syariah, dan kurangnya regulasi yang tegas. Di lain pihak, pengelolaan utang konvensional berhadapan dengan risiko suku bunga, ketidakstabilan fiskal, serta masalah transparansi dan akuntabilitas. Penelitian ini memberikan sumbangan akademis untuk pengembangan sistem keuangan yang lebih adil dan berkelanjutan di masa mendatang.

Mifta Hul Rahman; Rahmat Daniel Fauzi; Puti Andiny; Safuridar Safuridar

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

The economy of West Sumatra Province has shown a significant decline in recent years, with the lowest growth rate on the entire island of Sumatra. This study aims to examine the influence of capital expenditure, unemployment, and the Human Development Index on economic growth in this region between 2014 and 2024. Using multiple linear regression and data sourced from the Central Statistics Agency (BPS) and the Directorate General of Fiscal Balance, the analysis shows that capital expenditure and unemployment have a significant negative impact on economic growth, while the Human Development Index (HDI) has no significant impact. Although capital expenditure varies, the decline in unemployment indicates a change in labor market conditions. This information indicates that government efforts to increase spending on infrastructure and public services are still ineffective in driving growth. Therefore, it is recommended that the government prioritize budget allocations in productive sectors such as infrastructure, tourism, and MSME development to help small businesses grow and advance through training, capital support, and technology implementation to ensure competitiveness and sustainability. Therefore, this study is expected to provide deeper insight into the elements that influence economic growth in West Sumatra and serve as a guide for further, more comprehensive research.  

Nida Balqis Nabila; Rasyida Septi Arnetta; Bibit Setyowati

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research intends to formulate an integrative approach for designing the Merdeka Curriculum based on Deep Learning in the Economics subject at SMA N 1 Boyolali. The rapid advancement of digital technology demands more adaptive, contextual, and student-centered learning models aligned with 21st- century competencies. Using a an exploratory research approach supported by a structured assessment of prior studies (SLR), this research synthesizes theoretical perspectives and previous studies related to curriculum design, deep learning, and educational innovation. The results reveal that the incorporation of Deep Learning into the Merdeka Curriculum offers a more responsive and data-driven framework, enabling deeper conceptual understanding, critical thinking, and problem-solving skills in Economics learning. However, several challenges were identified, including teachers limited digital competence, insufficient infrastructure, and minimal curriculum innovation training. The study emphasizes the significance of combining technological and pedagogical innovation to strengthen learning quality. The results provide a conceptual model that educators can adopt to design an adaptive curriculum aligned with students’ characteristics and contemporary educational demands.

Deta Septea; M. Habbi Husnul Mubarok; Sri Rahayu Wulaningsih; Yansuri , Yansuri; M. Daffa Firdianza

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

Religious tourism in Palembang continues to grow through visits to historic mosques, sacred sites, and cultural heritage areas. These visits encourage local economic activities and create new livelihood opportunities for surrounding communities. This study assesses the role of religious tourism in improving the economic welfare of local residents. A descriptive quantitative approach was used. Data were collected through questionnaires, interviews, and field observations involving 49 respondents consisting of traders, service providers, and local managers. The findings show that higher levels of tourist visits increase business opportunities and household income. Areas with frequent tourist activity experience stronger economic dynamics, supported by the growth of trading activities and service-based enterprises. Residents who have lived longer in the area show a stronger ability to adapt and benefit from emerging economic opportunities. Religious tourism generates positive economic impacts through income growth, expanded employment opportunities, and strengthened micro and small enterprises. Overall, religious tourism serves as a key driver of local economic development and supports community-based economic empowerment in Palembang City.