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Ni Made Ayu Widiastuti; Ni Ketut Sri Rahayuni; Samuel Shaw; Yasmine Aryani Dewi

International Journal of Multilingual Education and Applied Linguistics 2025 Asosiasi Periset Bahasa Sastra Indonesia

Understanding verb-noun collocations is essential for exploring how abstract personal qualities are represented in language. This study aims to find out the types of verbs that occur before the five self-related compound nouns (self-esteem, self-confidence, self-assurance, self-worth, and self-respect), and investigate their collocational patterns. The data in this study were obtained from the Corpus of Contemporary American English (COCA). The data were collected by applying the documentation method. The technique involved searching for five compound nouns within the corpus and recording instances of their use. These occurrences, along with their collocates, were then copied and organized in an Excel spreadsheet. In the spreadsheet, columns were adjusted to separate and classify key elements such as the compound noun, the collocating verb, frequency data, and context sentences. The collected data were analyzed qualitatively to provide insights into lexical patterns, the types and tokens of frequency. The results show that the verbs that collocate with five self-related compounds in COCA vary in number and frequency, with self-confidence showing the highest types (20) and self-assurance the lowest (9). The verb build appears most frequently with self-confidence and self-esteem (4 tokens each), suggesting both are viewed as qualities that can be constructed or improved. Self-respect predominantly collocates with have (4 tokens), implying it is seen as possessive, while self-worth reflects both positive and negative framing through increase and reduce (2 tokens each). In contrast, self-assurance is frequently associated with lack (4 tokens) and show (2 tokens), indicating its absence or visibility. These patterns reveal that verb collocates offer important insights into how language frames self-constructions.

Risa Watti; Djojo Dihardjo; Nurul Azizah

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Personal financial management is an essential skill that needs to be instilled from adolescence to foster healthy and responsible financial behavior. Teenagers are often faced with situations where they must make decisions regarding money, but a lack of understanding and education about finances often leads to consumptive behavior, wastefulness, and a lack of ability to save. However, poor financial habits developed early on can carry over into adulthood and impact a person's future financial situation. Through a Community Service activity conducted by lecturers from the Faculty of Economics and Business, Wijaya Kusuma University, Surabaya (FEB UWKS) at SMA Negeri 2 Mojokerto, students were provided with education on accounting-based personal financial management. The material presented covered basic accounting principles, the importance of recording income and expenses, and how to prepare a personal financial budget. The activity methods included counseling, financial recording simulations, budget preparation, and interactive discussions, designed to encourage active participation and practical understanding. The results of the activity showed that students experienced a significant increase in understanding of the importance of financial literacy. They were also able to prepare a simple budget based on needs and priorities using a basic accounting approach. Thus, this activity is expected to make a real contribution to shaping the character, responsibility, and financial independence of the younger generation. Furthermore, similar activities can be extended to other schools to raise financial literacy awareness among students more broadly and sustainably. Furthermore, the involvement of teachers and school administrators in supporting this financial literacy program is also a crucial factor in maintaining students' desire to understand. With synergy between academics, schools, and students, financial education can become an integral part of the learning process, focusing not only on theory but also on practical application in everyday life.

Stefanus Stefason; Ulul Albab; Eny Haryati

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Vocational education in Indonesia faces a serious challenge in the form of a gap between the competencies of Vocational High School (SMK) graduates and the evolving needs of the workforce. Timika City, despite having the largest number of vocational high schools (SMK) in Papua, has not yet fully demonstrated optimal educational management quality, particularly in the aspect of school administration. This condition has resulted in low effectiveness in data recording, documentation of industrial work practices, and reporting and evaluation of partnerships with the business and industrial world (DUDI). This study aims to explore and analyze administrative management strategies that can improve educational quality while strengthening the work readiness of vocational high school students in Timika City. The research method used is a descriptive qualitative approach with content analysis of secondary data, including government policy reports, educational statistics, and the latest scientific literature. The results show that weaknesses in the administrative system are one of the factors inhibiting the achievement of competitive vocational education quality. The implementation of management strategies based on Total Quality Management (TQM) principles, particularly through the Plan–Do–Check–Act (PDCA) cycle, data-driven decision-making, and the involvement of all school elements, has proven effective in increasing the efficiency and accountability of administrative services. The discussion also emphasized the importance of transformational leadership from school principals, developing the competencies of administrative staff, utilizing information technology in administrative systems, and strengthening strategic partnerships with the industrial and industrial sectors (DUDI). Therefore, it can be concluded that school administrative management is not merely a technical function, but rather a strategic component in building a vocational education ecosystem that is adaptive, relevant, and oriented to the needs of the workplace. This research recommends that school policymakers and local governments strengthen administrative governance systems to support educational quality and improve the job readiness of vocational high school graduates.

Fini Iisyatirroodliyah Henuari; Mohammad Taufik Aziz; Mery Sukartini2

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

This study aims to analyze cash management practices in Batik MSMEs in Cirebon Regency using a qualitative approach that combines direct observation and in-depth interviews with business owners. The study found that most Batik MSMEs still rely on manual cash management systems, which ultimately poses various challenges, particularly in terms of unstructured financial recording and minimal cash flow planning. This condition makes it difficult to communicate receipts and expenditures in real time, potentially leading to errors in fund management and disrupting business financial stability. Furthermore, the study revealed variations in cash receipt recording methods, such as daily or weekly recording, which are inconsistent across MSMEs. This impacts transparency and effective financial control. The lack of thorough cash flow planning also makes it difficult for business owners to deal with insufficient liquidity, especially when there is a surge in sales or sudden needs. As a result, some MSMEs experience problems meeting their payment obligations on time, including to suppliers and employees. The findings of this study highlight the importance of financial literacy education for Batik MSMEs so they can understand the basic concepts of cash management well. Furthermore, the use of digital technology, such as simple financial recording applications, is highly recommended to improve efficiency and accuracy in cash flow management. This technology implementation is expected to assist MSMEs in making more informed financial decisions and supporting the long-term sustainability of their businesses. Therefore, this study provides strategic recommendations for local governments and MSME support institutions to provide adequate training and technological facilities to strengthen financial management capacity in the batik MSME sector in Cirebon Regency.

Yunisa Nurmala Sari; Anita Oktaviana Trisna Devi; Bekti Nugrahadi

Manufaktur: Publikasi Sub Rumpun Ilmu Keteknikan Industri 2025 Asosiasi Riset Ilmu Teknik Indonesia

PT. Soemo Adjie Persada is a company engaged in housing development and is dealing with serious problems in warehouse material management. The manual and unstructured material recording system causes various obstacles, such as data discrepancies, input errors, and stockouts that hamper the smooth running of the project. This study aims to analyze and implement the Kanban system as a more efficient and accurate material management solution. The study was conducted using a qualitative descriptive approach through interviews, observations, and documentation methods. The findings show that the Kanban system, which is based on the principle of workflow visualization and a pull system mechanism, can improve the efficiency of recording and distributing materials between project units. The implementation of Kanban helps reduce data input errors, prevent material loss, and accelerate the decision-making process in the warehouse. Although challenges such as damaged Kanban cards and difficulty adapting among users were encountered in the initial implementation stage, these obstacles can be overcome through proper training and regular evaluation of the system. Thus, the implementation of the Kanban system has proven to be an effective strategy in improving the efficiency of material management in construction projects. This system not only streamlines warehouse operations but also improves control over material availability, thereby supporting the smooth running of the overall construction process. PT. Soemo Adjie Persada is a company engaged in housing development and is dealing with serious problems in warehouse material management. The manual and unstructured material recording system causes various obstacles, such as data discrepancies, input errors, and stockouts that hinder project progress. This study aims to analyze and implement the Kanban system as a more efficient and accurate material management solution. The study was conducted using a qualitative descriptive approach through interviews, observation, and documentation.

Ni Komang Diah Restu Swari

Publikasi Para ahli Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

This study aims to describe the types and functions of directive speech acts found in Indonesian language learning interactions at SMP Negeri 3 Gianyar. Employing a descriptive qualitative research design, the data were obtained through note-taking and recording of teacher–student interactions during classroom activities. The analysis followed four main stages: data reduction, data collection, data display, data interpretation, and conclusion drawing. Directive speech acts, which are utterances intended to prompt the listener to perform a specific action, are an essential component of classroom discourse, as they directly influence student participation, classroom management, and instructional clarity. The findings reveal a total of 109 directive speech act utterances produced by both teachers and students. These utterances are categorized into six types: 18 requests, 52 questions, 22 commands, 3 prohibitions, 10 permissions, and 4 pieces of advice. Each type of directive speech act is used to achieve specific communicative purposes. Further analysis identified 11 distinct functions realized within these utterances, namely: requesting, inviting, pleading, asking, wishing, demanding, directing, instructing, prohibiting, permitting, and advising. For instance, teachers predominantly employed questioning and commanding functions to guide learning processes, check comprehension, and maintain classroom order, while students tended to use requesting and asking functions to seek clarification or assistance. The results of this research highlight the significant role of directive speech acts in facilitating interactive and goal-oriented communication in the language learning environment. Understanding the types and functions of such speech acts can provide valuable insights for educators in designing effective communication strategies that foster active learning, encourage student engagement, and create a positive classroom atmosphere. This study contributes to the broader field of pragmatics and educational linguistics by emphasizing the practical application of speech act theory in Indonesian language teaching contexts.

Moh. Abdul Kholik; Hendri Noviyanto; Arma Fauzi

Mars: Jurnal Teknik Mesin, Industri, Elektro Dan Ilmu Komputer 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research aims to design and build a web-based syar'i clothing inventory information system at Umama Gallery Yogyakarta. The background of this research is based on the problem of inventory management which has been done manually, which often causes obstacles such as delays in stock information, potential recording errors, wasted paper, and difficulties in preparing inventory reports quickly and accurately. To overcome these problems, a web-based information system was developed by referring to the Software Development Life Cycle (SDLC) Waterfall model, which includes the stages of planning, needs analysis, design, implementation, and testing. Research data was obtained through interviews with store managers and literature studies to support the analysis and design of the system. The implementation results show that the inventory information system built is able to simplify the process of recording and monitoring inventory in real-time, thereby helping to reduce the potential for recording errors and speeding up the reporting process. In addition, this system also reduces dependence on physical documents, making it more environmentally friendly and efficient in the use of resources. Available features include data management of goods, suppliers, users, incoming and outgoing goods transactions, and user account management. The integration of these features supports comprehensive inventory management, improves operational efficiency, and facilitates management in making accurate, data-driven decisions. With this system, Umama Gallery Yogyakarta has gained an effective, reliable, and integrated tool to support smooth operations and more modern and professional inventory management. Similar systems have the potential to be implemented in similar businesses to improve inventory management quality and competitiveness in the digital age.

Yuliana Agustin; Syahmidi Syahmidi

Jurnal Riset dan Inovasi Manajemen 2025 International Forum of Researchers and Lecturers

Quality education services are closely linked to the effectiveness of financial and asset governance within local government institutions. This study aims to explore in depth the strategic role of the Finance and Assets Subdivision in enhancing the effectiveness of education services under the Central Kalimantan Provincial Education Office. Using a descriptive qualitative approach, data were collected through interviews, observation, and documentation. The analysis was carried out following the Miles and Huberman model, which involves data reduction, data display, and conclusion drawing. The results indicate that the Finance Subdivision plays a critical role in needs-based budget planning, ensuring that financial allocations align with educational priorities and policies. It manages key funding sources such as School Operational Assistance (BOS) and Special Allocation Funds (DAK) with a focus on transparency, accountability, and timely reporting. Meanwhile, the Asset Subdivision contributes through systematic recording, equitable distribution, and optimal utilization of regional property. These responsibilities are supported by regular training programs and consistent monitoring to ensure that facilities remain functional and beneficial for educational purposes. The implementation of integrated digital management systems, such as SIMDA, SIKD, and SIPKD, has significantly improved data accuracy, accessibility, and overall management efficiency. These systems allow for more transparent governance and facilitate informed decision-making at the institutional level. The study concludes that the active and coordinated role of the Finance and Assets Subdivision forms a strong foundation for professional, efficient, and sustainable education governance. The findings suggest that strengthening human resource capacity, enhancing interdepartmental coordination, and further integrating digital information systems are essential strategies to improve the quality and equity of education services in the region. Such improvements will contribute to achieving better educational outcomes and fostering public trust in government-managed education services.

Putri Setyo Andini; Erna Puspita; Sigit Puji Winarko

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the application of accounting information systems in cash receipts and expenditures and assess their contribution to the effectiveness of internal control at the Sekoto Putro Showroom in Kediri. The research methodology employed is a qualitative approach, with data gathered through interviews, observations, and documentation. The findings reveal that the current accounting information system is still manual and lacks standard operating procedures (SOPs). The process of cash receipt and disbursement is managed by the finance department under the direct supervision of the owner, who also functions as the primary controller. The owner’s consent is required for all large transactions, and internal control is implemented informally through cash checks and transaction authorizations. However, there are notable weaknesses, including the absence of a clear separation of duties and a lack of a well-documented recording and authorization system. These weaknesses pose risks to the efficiency and reliability of financial management and internal control. Consequently, this study recommends the implementation of a computer-based accounting system, the creation of written SOPs, and a more defined separation of financial duties. Such changes are expected to enhance the effectiveness of internal control, improve operational efficiency, ensure more accurate record-keeping, and minimize the risk of financial losses in showroom cash management. By transitioning to a formalized and computerized system, the showroom can streamline its processes and safeguard its financial resources, ensuring long-term sustainability and growth. This research highlights the need for modernizing accounting practices to foster better financial governance and strengthen internal controls in small to medium-sized businesses.

Ayu irawati; Susianti Susianti; Arifa Usman; Sukmawati Sukmawati

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Neonatal jaundice is a common health problem in newborns, characterized by yellow discoloration of the skin and sclera due to increased bilirubin levels in the blood. This condition, if not detected and treated properly, can lead to serious complications such as kernicterus, which can lead to long-term neurological developmental disorders. Risk factors contributing to jaundice include suboptimal breastfeeding practices, delayed initiation of breastfeeding, and low birth weight. Adequate breastfeeding from an early age plays a crucial role in accelerating the excretion of bilirubin through feces, while monitoring birth weight can help identify infants at risk of hyperbilirubinemia. This outreach activity aims to increase mothers' and families' knowledge about the importance of early and exclusive breastfeeding, as well as monitoring birth weight as a preventive measure for neonatal jaundice. The activity was conducted at Andi Makkasau Regional Hospital using lectures, interactive discussions, and the use of educational media such as leaflets and posters. The training materials covered the definition, risk factors, signs and symptoms of jaundice, early detection procedures, the benefits of breastfeeding in preventing jaundice, and the importance of recording and monitoring infant weight. The activity was evaluated through pre- and post-tests to gauge participants' understanding. The evaluation results showed a significant increase in participants' knowledge, particularly regarding the relationship between delayed breastfeeding, low birth weight, and an increased risk of neonatal jaundice. Furthermore, participants gained a better understanding of home-based measures to detect early symptoms and when to immediately take their baby to a health facility.

Muhammad Kholilur Rohman; Aelia Rara Dianti; Siti Utami; Dian Anita Sari

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

Karang Jahe Beach is one of the leading tourism destinations located in Rembang Regency. This area provides a great opportunity for Micro, Small, and Medium Enterprises (MSMEs) to develop and reach a wider market. One of the MSMEs in this area is Warung "Mbak Raisha" owned by Mrs. Inayah which has been operating since 2015. This stall is engaged in providing food and beverages for tourists. However, these MSMEs face various challenges in managing their business, including the lack of digital financial records, the lack of social media accounts as a means of digital promotion, the lack of a business logo, and the management of orders and product packaging that is not optimal. This condition causes limitations in terms of competitiveness, management efficiency, and marketing reach which has an impact on overall business growth and hinders the potential for future business development. Community service activities are carried out to help overcome these problems through strategies to strengthen branding and digital marketing. Some of the concrete steps taken are the creation of a logo as a brand identity, the installation of banners as a visual identity of the business, training on the use of social media (Instagram) as a means of promotion, the preparation of price lists, and digital financial recording using simple applications. In addition, education was also provided regarding the importance of attractive packaging to increase the selling value of products. The results of the mentoring show that Warung "Mbak Raisha" now has a stronger business identity, a more targeted promotion system, and more efficient management. This effort is expected to be able to encourage business growth and make MSMEs better prepared to face business challenges in the digital era.

Mariyati Mariyati; Zamli, Zamli

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

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

Hendri Prasetyo; Fitria Nur 'Aini

Jurnal Penelitian Komunikasi dan Sosialisasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Sosial Indonesia

Digital transformation in government governance demands an integrated information system capable of increasing efficiency, transparency, and accountability. This study aims to analyze the effectiveness of the use of the Secretariat and Supporting Elements Integration System Application (Si-SEKRUP) at the Communication and Informatics Office of Central Java Province. The research method used a qualitative descriptive approach with data triangulation techniques in the form of documentation, observation, and literature studies. The results of the study indicate that the implementation of Si-SEKRUP has a positive impact on administrative management. This application is able to accelerate administrative processes by up to 50% compared to the previous manual system. In addition, electronic document recording encourages transparency, while digital and real-time asset monitoring strengthens institutional accountability. Resource efficiency has also increased, as seen from the significant reduction in paper use, in line with the principles of green office. The research findings are linked to the theory of organizational effectiveness and Management Information Systems (MIS), where Si-SEKRUP is assessed to have met the indicators of accuracy, timeliness, relevance, and efficiency of information. This indicates that the application can function as a supporting tool in strategic and operational decision-making within government organizations. However, optimizing the application's use still faces challenges, particularly related to the need for employee training and consistent managerial support. With strengthened human resource capacity and leadership commitment, Si-SEKRUP has the potential to become an effective and sustainable integrated information system model supporting digital-based bureaucratic reform.

Alda Misqola Habah

Perspektif: Jurnal Pendidikan dan Ilmu Bahasa 2025 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Language variation in the form of mixed code is a linguistic symptom that is often found in bilingual and multilingual communities, especially in popular media such as movies. This study aims to identify and describe the mixed forms of code that appear in the second season of the Imperfect: The Series series, specifically in episodes 1 to 5. This study uses a qualitative descriptive approach with data collection techniques in the form of recording and analysis of dialogues between figures that contain mixed elements of code. The research instrument is in the form of dialogue transcripts that are analyzed with a sociolinguistic approach, mainly based on the theory of mixed code according to Suwito (1985) and the theory of relevance of the social context according to Holmes (2013). The results of the study revealed two main categories of forms of code mixing, namely inner code mixing involving elements of regional languages, and outer code mixing which includes the insertion of words or phrases from foreign languages, such as English. Based on data analysis, it was found that there were 12 data mixed in code and 18 data mixed in code out. This phenomenon shows that the use of mixed codes in character dialogue not only serves as a marker of social and cultural identity, but also as a reflection of the dynamics of communication in a pluralistic and modern urban society. In addition, the use of mixed codes in audiovisual media also has pragmatic and aesthetic implications, which can strengthen character characterization, create humorous effects, adjust the context of social situations, and increase narrative appeal to young audiences who are familiar with multilingualism.

M. Rimawan; Puji Muniarty; Alwi Alwi; Hanifa Muthiah

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out with the aim of increasing the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Panda Village, Palibelo District, Bima Regency, particularly in the culinary MSME sector in terms of preparing digital-based financial reports. MSMEs often face obstacles in maintaining structured financial records, so intervention in the form of appropriate guidance and training is needed. The solution offered in this activity is the use of the General Accounting (AKU) application which is specifically designed to facilitate digital business financial recording. The community service activity was carried out through three main stages, namely: (1) an initial survey to identify the needs and level of understanding of participants regarding financial reports; (2) direct training and mentoring related to the use of the AKU application, which included an introduction to the application features, practice recording transactions, and simulation of creating financial reports; and (3) evaluation of the results of the activity to assess the effectiveness of the training. The results of this activity showed a significant increase in participants' understanding of preparing MSME financial reports. Before the training, only around 20% of participants had a basic understanding of financial recording. After the training, the level of understanding increased to 80%. Furthermore, 100% of participants were able to operate the AKU application effectively, understand its features, and successfully apply it to record transactions and prepare financial reports for their respective businesses. Thus, this activity has had a positive impact on the digital financial literacy of MSMEs and made a real contribution to supporting more professional and sustainable business management. It is hoped that this training can serve as a model for similar programs in other regions.

Sytha Dwi Afifah Nashrulmillah; Lesa Paranti

Jurnal Riset Rumpun Seni, Desain dan Media 2025 Pusat Riset dan Inovasi Nasional

This research examines the aesthetics of the Kerincingan Dance performance at Sanggar Elsando Kelurahan Mintaragen, Kecamatan Tegal Timur, Kota Tegal. Tari Kerincingan is a popular creative dance created in 2014, depicting cheerfulness and agility in its group movement composition. The research problem is how the aesthetics of Tari Kerincingan manifest at Sanggar Elsando Kota Tegal, with the aim of describing and analyzing its performance aesthetics. This study employs a qualitative method with an aesthetic-choreographic approach. Data collection techniques include direct observation of the studio's condition, rehearsal processes, and dance performances, structured and unstructured interviews with the dance creator, as well as documentation in the form of images, video, and sound recordings. Data validity was tested through triangulation of sources, methods, and theories. Data were analyzed systematically through data reduction based on the classification of main and supporting dance elements, dance movement techniques, and dance aesthetics; data presentation with descriptive information on dance aesthetics complemented by photographs; and conclusion drawing. The results indicate that the aesthetics of Tari Kerincingan are evident in its form, which includes cheerful, agile, energetic, and dynamic movements. Its content portrays the cheerfulness and agility of teenage girls as entertainment, with a message of spirit reinforced by the sound of kerincingan. Its presentation includes corrective makeup, gold-themed costumes, Javanese gamelan accompaniment and the kerincingan itself, along with other suitable performance elements. This aesthetic quality is further enhanced by the harmony among these three aspects, creating unity, dominance, and balance.

Muammar Khaddafi; Ade Andriana Salsabila; Annisa Sagala; Ajeng Retno Anggraini; Icha Riani

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

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

Nur Anita; Niswah Baroroh; Muhammad Khafid

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

This community service activity aims to improve the financial literacy of MSMEs in Giling Village, Pabelan District, Semarang Regency, through training on preparing simple financial reports. The training was conducted over one day and attended by 20 MSMEs from various business sectors, such as culinary, handicrafts, and trade. The methods used in this training included socialization of basic accounting materials tailored to the level of understanding of the participants, as well as hands-on practice in preparing financial reports, such as profit and loss statements and balance sheets. The material was presented in a simple and easy-to-understand manner, so that participants could immediately apply it to their businesses. Evaluation was carried out by observing the process of preparing financial reports by participants, using the provided practice sheets, and a feedback questionnaire that measured the extent of participants' understanding and changes in attitudes. The results of this activity showed that most participants were able to understand basic accounting concepts and were able to prepare simple financial reports quite well. This was also followed by an increase in participants' awareness of the importance of neat and orderly recording of daily transactions in running a business. Furthermore, this training succeeded in motivating participants to apply what they had learned in their respective businesses independently. Although this activity was short-lived, it had a very positive impact in building a strong foundation for more orderly and transparent financial governance among MSMEs. Therefore, it is recommended that follow-up training and regular mentoring be conducted to ensure the skills acquired can be applied sustainably and improve the ability of MSMEs to manage their finances professionally. Furthermore, this activity also provided a deeper understanding of the importance of sound financial planning for those wanting to start a business.

Muhammad Adzar Al Yaman; Muhammad Taufiq; Sulidar Fitri; Umar Al Faruq

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Digital transformation in the world of education is a strategic step to improve efficiency and quality of services, including in terms of attendance recording. This study aims to examine the change in the manual attendance system to digital in an effort to improve the quality of learning documentation at PPTQ Al Huda. The method used is a descriptive qualitative approach with data collection techniques through distributing questionnaires to teachers and academic staff. The results of the study indicate that the implementation of digital attendance has been significantly beneficial for the majority of respondents. This system is considered more practical, accurate, and efficient than manual methods. Digital attendance not only makes it easier to record student attendance, but also strengthens transparency, accountability, and supports data-based decision making. In addition, this system plays a role in improving student discipline and responsibility. Digital attendance has also been proven to reduce the practice of asking for attendance, minimize recording errors, and facilitate real-time data access by Islamic boarding school administrators. Ease of use and convenience of the system are also supporting factors for successful implementation. Moreover, the adoption of digital attendance encourages the development of a technology-based culture within the institution. It fosters digital literacy among educators and students, enhancing their adaptability to technology in daily academic routines. This transformation aligns with the broader educational goal of integrating technology to create a modern, effective, and sustainable learning environment. Therefore, the shift to a digital attendance system is not only a technical innovation but also a reflection of institutional commitment to continuous improvement and educational excellence. This innovation proves to be a relevant and strategic solution for strengthening educational administration in Islamic boarding schools.

Adindah Amelia; Syaiful Syaiful

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of financial literacy, financial technology, and financial management on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Gresik Regency. The background of this study is based on the importance of strengthening the financial aspects of MSMEs as a foundation in facing the challenges of competition and economic uncertainty. The method used is a quantitative approach by distributing structured questionnaires to 96 MSMEs selected through a purposive sampling technique. The collected data were then analyzed using SPSS version 26 software to examine the relationships and influences between variables. The results show that financial literacy has a positive and significant influence on the financial performance of MSMEs. This means that the higher the level of understanding of MSMEs regarding financial management, the better the financial performance achieved. Similarly, the use of financial technology has also been shown to have a significant positive effect. The use of digital financial services such as mobile banking, e-wallets, and digital bookkeeping applications can help MSMEs simplify transactions, financial recording, and access to financing, which ultimately improves efficiency and business results. Meanwhile, the financial management variable shows a moderate influence on financial performance. This indicates that financial planning, recording, and control practices in some MSMEs are still suboptimal and need to be improved to contribute more significantly to business performance. Overall, these findings underscore the importance of improving financial literacy and adopting financial technology as key strategies for strengthening MSME performance. This research provides practical recommendations for MSMEs and stakeholders to enhance their financial management capacity to encourage sustainable business growth in the digital era.