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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.

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.

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.

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.

Yustinus Indra Lesmana; Erlangga Andi Sukma

Jurnal Mahasiswa Kreatif 2025 International Forum of Researchers and Lecturers

Photo archives contain recordings of events/ people/ objects/situations or other things that provide various information values. Although not all photos are called archives, in reality, many photos are currently useful as archives that are important records for individuals/private organizations and the government. Photo archives are different from textual archives. Photo archives are able to explain a comprehensive picture of the images they contain. Although photo archives are useful as a means of proof, a memory for the future, not many individuals/private organizations or the government manage photo archives properly, because the assessment of photos as archives still has no standard, so that the management of photo archives is still sectoral. This study uses the literature review method, conducting analysis based on information obtained from books, previous research and other references. Data was collected by tracing topics that were relevant to this study, so that it could be analyzed and drawn conclusions. The results of the analysis stated that the management of photo archives is important, not only for the present but also for the future. Photo archives as evidence are able to record information according to the time of the incident, unlike textual archives which are compiled after the event occurs. However, with the vulnerable nature of photo archives, it requires good maintenance and regular maintenance. It requires expertise and people who understand the information content in photos, so that they will not be wrong in assessing photos as archives.

Assya Harnita Lubis; Husnul Khair; Muammar Khadapi

Repeater : Publikasi Teknik Informatika dan Jaringan 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The rapid advancement of information technology has brought significant transformation across multiple sectors, including library management systems. One of the pressing needs in higher education libraries is the development of an efficient, accurate, and secure borrowing system that reduces human error and improves service quality. This study aims to design and implement a book borrowing system for the STMIK Kaputama library by utilizing Radio Frequency Identification (RFID) technology integrated with the Internet of Things (IoT). The proposed system employs the ESP32 microcontroller as the core controller, supported by the RFID RC522 module and buzzer as primary devices to facilitate the automatic identification of library members and borrowed books. The borrowing and returning process is executed through RFID card scanning, with all transaction data transmitted via WiFi and stored in a MySQL database, which is managed through a PHP-based web platform. The development process follows the Agile methodology, enabling iterative improvement and adaptability to user requirements. System testing demonstrates that the integration of RFID and IoT technology significantly enhances the efficiency, accuracy, and speed of library operations compared to the previous manual system. Furthermore, the system allows real-time recording of borrowing transactions, monitoring of user activities, and centralized data management. These features not only streamline library services but also improve data security and reduce the risk of loss or duplication of records. Overall, the implementation of this RFID-IoT-based system provides an innovative solution for modernizing library management, particularly in higher education institutions. The system ensures faster services, minimizes errors, and creates a structured and reliable digital infrastructure to support academic information services. This study highlights the potential of combining RFID and IoT technologies to improve the quality and effectiveness of library systems in the digital era.

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.

Nurfahmi Fadlillah; Nurhadi Kamaluddin

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2025 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

The agricultural sector has a vital role in meeting national food needs, improving community welfare, and strengthening regional food security. However, the sector still faces various challenges, including land limitations, climate change, price fluctuations, and low production cost efficiency. Therefore, innovation is needed through the application of digital technology that is able to increase the productivity and sustainability of farming businesses. One of the solutions offered is the use of Artificial Intelligence of Things (AIoT), which is the integration of artificial intelligence (AI) with the Internet of Things (IoT) that allows agricultural systems to run more intelligently, efficiently, and scalably. This community service activity was carried out with the Satria Tani Hanggawana Farmers Group located in Kalisapu Village, Slawi District, Tegal Regency, with the main focus on premium melon cultivation. The method of the activity included material presentations on the concept of smart farming, the introduction of IoT-based sensor devices for monitoring temperature, humidity, and plant nutrition, field practices in greenhouses, simulations of the use of AI-based applications for crop prediction, and interactive discussions. In addition, material was also provided on simple agribusiness management, financial recording, and crop marketing strategies so that farmers are able to manage their businesses more professionally. The results of the activity showed a significant increase in participants' knowledge related to the application of AIoT in modern agriculture. Farmers not only understand the benefits of technology, but are also able to practice using tools and applications directly. The enthusiasm of the participants was reflected in their active involvement in discussions, willingness to try new technologies, and awareness of the importance of innovation to face agricultural challenges in the digital era.

David Chandrawan; Ellynawati Ellynawati; Ratna Sari Dewi; Tuti Achyani; Yanti Apriyaningsih

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Financial reports are an important tool for Micro, Small, and Medium Enterprises (MSMEs) in measuring their performance and financial health. This study aims to design a simple financial reporting system that can be implemented by Big Bites, a culinary business located in Bekasi City. The method used is a qualitative descriptive approach with stages of observation, interviews, and documentation during a three-month internship (October–December 2024). The results of the study indicate that before the design, Big Bites did not have a good financial recording system and still relied on manual records. Through the design of Microsoft Excel-based financial reports that include a general journal, ledger, trial balance, income statement, statement of changes in equity, and balance sheet, MSMEs can understand their financial condition more clearly and accurately. The implementation of this system is expected to assist MSMEs in business decision-making, financial planning, and increasing business credibility.

Nafis Sururi; Fendy Bayu Firmansyah; Danang Satya Nugraha; Zamilu Toniatul Mina; Muh Fahrizal A

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was motivated by the need for an efficient and structured library management system at MI Hidayatul Ulum. Previously, book recording, borrowing, and reporting were done manually, creating administrative challenges and limiting access to information for students and teachers. To address these challenges, the community service team implemented a web-based library information system designed to simplify collection management, facilitate book searches, and expedite the borrowing and return process. The implementation method included partner needs analysis, system design and installation, training for staff and teachers, and evaluation of implementation results. The system was designed to be accessible through the school's local network with a simple and user-friendly interface. Training was provided to ensure the school was able to utilize and manage the system independently. The results showed that the implementation of this information system improved library management efficiency and expanded user access to information. Teachers could more easily monitor book collections, while students found it easier to search for and borrow books. Furthermore, the system accelerated administrative processes and reduced the risk of recording errors. Another positive impact was the growth of a technology-based literacy culture within the madrasah. With the availability of faster book search and borrowing services, students' interest in reading increased. A participatory approach involving schools from the planning stage through evaluation ensures that the resulting solutions meet needs and can be implemented sustainably. This community service activity is expected to serve as a model for implementing simple technology that has a real impact on improving the quality of basic education services.

Yohan Fitriadi; Wellia Novita; Puspita Rama Nopiana

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve the capacity of 25 raw cassava chip MSMEs in Solok Regency through holistic training that integrates managerial, collaborative, and spiritual aspects. The activities are designed with the real needs of business actors in mind, both in terms of technical business management skills and strengthening business ethics values. The training is conducted in a classical manner through the delivery of entrepreneurship and financial management materials covering basic business management concepts, simple marketing strategies, and cash flow management. In addition, participants participate in group simulations and ice-breaking games to foster a spirit of collaboration and build trust among business actors. Assistance in financial recording practices is carried out using the financial records application v1.1, which is designed to facilitate recording daily transactions, tracking production costs, and simple profit and loss analysis. A special contemplation session is also held to foster awareness of ethics and spirituality in entrepreneurship, including the importance of honesty, social responsibility, and sincere intentions in running a business. The program is evaluated through a 20-question digital quiz taken by all participants. The evaluation results show a significant increase in the understanding of basic management concepts, cash flow recording skills, and a responsible attitude in managing the business. These findings confirm that a values-based training approach combined with hands-on practice can effectively strengthen the foundations of MSME sustainability, both in terms of operational performance and moral resilience. Given the positive results, this program is recommended for replication in other regions with similar business characteristics. Continued support from local governments, educational institutions, and business partners is essential to expand the program's impact, ensure business sustainability, and foster competitive and integrated community-based economic growth.

Danang Danang; Eko Siswanto; Nuris Dwi Setiawan; Priyo Wibowo

International Journal of Computer Technology and Science 2025 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

Growth rapid computing cloud, especially on academic, government, and service platforms. public, has trigger improvement frequency and complexity Distributed Denial of Service (DDoS) attacks. Intelligent DDoS attacks AI based capable copy pattern Then cross user valid, so that difficult detected and mitigated. The majority approach mitigation moment This nature reactive, no scalable, and tends to sacrifice availability service for authorized users. Research​ This aiming develop architecture proactive and adaptive defense​ For ensure continuity service during attack ongoing. Security model proposed hybrid​ integrating Zero Trust Architecture (ZTA), adaptive bandwidth control, and isolation service container -based. Architecture consists of from three layer Main: (1) ZTA Policy Engine which performs verification identity and assessment behavior through tokens and policies intelligent; (2) Adaptive Bandwidth Load Balancer which automatically dynamic separate and arrange Then cross based on reputation and level trust ; and (3) Containerized Service Cluster which groups request to in different containers For user trusted and not known . Components addition such as blockchain -based smart contracts are used For recording request and verification access , as well as lightweight AI module used for profiling then cross in real-time. Simulation results show that this model succeed increase availability service for user trusted during attack , press false positive rate , as well as optimize allocation source power. Integration of zero trust policies with intelligence Then cross and segmentation service in real-time forming framework effective and scalable defense​ to modern DDoS threats . In conclusion , the study This contributes a robust , adaptive , and modular architectural model for maintain continuity cloud services in condition network at risk .

Sahari Bulan; Sri Maryanti

Jurnal Ilmu Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Baby massage is a form of multisensory stimulation that involves touch, movement, as well as auditory and visual stimuli, which is known to provide various physiological and psychological benefits for babies, including increased breastfeeding frequency. This study aims to determine the relationship between infant massage and the frequency of breastfeeding in babies aged 1–6 months in the working area of the Lambai Health Center, North Kolaka Regency. The type of research used is an analytical survey with a cross-sectional approach. The sampling technique was carried out in total sampling, involving the entire population of infants aged 1–6 months who met the inclusion criteria. Data collection was carried out through observation and structured interviews with infant mothers, as well as recording breastfeeding frequencies before and after infant massage interventions. Data analysis uses relevant statistical tests to test the relationships between variables. The results showed a significant relationship between infant massage and increased breastfeeding frequency, with a p-value of 0.000 (p < 0.05), indicating that infant massage had an effect on increasing breastfeeding activity in infants. The conclusion of this study is that infant massage has a positive relationship with the frequency of breastfeeding in infants aged 1–6 months. These findings support the use of infant massage as a simple but effective intervention in supporting breastfeeding success, especially in the early stages of life. This study recommends that the practice of infant massage can be socialized more widely to health workers and parents as part of the promotion of maternal and child health. The implementation of regular baby massage has the potential to improve the nutritional status and optimal growth and development of the baby.

Siska Yulia Defitri; Dillfa Lailatul Rahmi Dani; Alifa Deisma Rizika; Iis Daryanti; Sarah Sarah +2 more

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

This community service initiative aims to educate and assist in the implementation of an Internal Control System ICS at Minimarket Malika as a strategic effort to safeguard assets and enhance operational effectiveness and efficiency. The ICS applied includes a systematic recording process for inventory, purchase prices, and selling prices. These records are intended to ensure that all transactions are properly documented and accountable.Internal evaluations are conducted regularly through annual stock-taking activities, which involve verifying and matching inventory data recorded in the system with the actual physical stock in the store or warehouse. This activity serves as a critical benchmark for assessing business stability, the accuracy of inventory records, and the overall effectiveness of inventory management. Any transactional errors identified during sales operations are corrected immediately in real-time to prevent error accumulation and potential financial losses. The role of management is essential, particularly in maintaining business continuity through improved service quality and the timely fulfillment of customer needs. In response to intense competition and dynamic market changes, Minimarket Malika adopts adaptive strategies such as price adjustments, excellent customer service, and a broader product assortment to meet diverse consumer demands. To prevent fraud, the minimarket has installed CCTV cameras at strategic locations and provides training for employees on how to detect counterfeit money and suspicious behavior. The ICS also supports risk management in inventory by monitoring the movement of goods in real-time, allowing management to make accurate decisions about which products need to be stocked in accordance with current consumer demand trends.Through the consistent and comprehensive application of an internal control system, Minimarket Malika is expected to improve its competitiveness while maintaining the integrity and sustainability of its business operations amid ongoing economic challenges. Furthermore, this approach serves as a practical model for other small and medium enterprises (SMEs) aiming to strengthen their internal governance and adapt to an increasingly complex retail environment.

Pitutur Tustho Gumawang; Ryndhu Puspita Lokanantasari

Abstrak : Jurnal Kajian Ilmu seni, Media dan Desain 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The Javanese wayang kulit purwa (classical shadow puppetry) is a complex performance art form in which karawitan (gamelan music) plays a primary and crucial role, serving as accompaniment, building atmosphere, and accentuating the puppet's movements. A vital musical element within the pakeliran (puppetry performance) repertoire is the gending budhalan, a musical piece used to accompany the scene of a military departure. Ki Purbo Asmoro, one of the most influential dalang (puppeteers) of the contemporary pakeliran garap (interpretive performance style) era, is renowned for his intelligent and innovative performance concepts and musical interpretations. This study aims to analyze Gending Cundaka, a piece frequently used for this departure scene, within the context of Ki Purbo Asmoro's performances. Employing an ethnomusicological and performance studies approach, this qualitative research examines three main aspects: (1) the musical structure and aesthetics of Gending Cundaka; (2) its dramaturgical function as a gending budhalan; and (3) the uniqueness of Ki Purbo Asmoro's interpretation, or garap, that distinguishes his performances. Data were collected through participatory observation of Ki Purbo Asmoro's audio-visual performance recordings, transcription of musical arrangements, and a literature review. The findings indicate that in Ki Purbo Asmoro's interpretation, Gending Cundaka functions not merely as musical illustration but as a potent narrative instrument. Its assertive melodic structure, combined with dynamic kendhangan (drumming patterns) and dramatic tempo manipulations (seseg-kendho), effectively builds the performance's atmosphere, affirms the character of the troops, and provides psychological depth to the scene. The selection and treatment of this gending reflect Ki Purbo Asmoro's artistic intelligence in blending tradition with innovation to achieve gregel (an aesthetic thrill) and evoke a profound sense of rasa (deep feeling) in the audience.  

Endah Puspitosarie; Indah Dewi Nurhayati; Zainuddin Zainuddin

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

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

Surenggono Surenggono; Lilik Mardiana

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

This study aims to analyze the influence of accounting knowledge, business capital, and business length on the success of micro, small, and medium enterprises (MSMEs) in Tandes District, Surabaya City. The background of this research is based on the importance of financial management skills, sufficient capital availability, and business experience in supporting the sustainability and growth of MSMEs. This study uses a quantitative approach with primary data obtained through the distribution of questionnaires to MSME actors who are registered and domiciled in Tandes District. The sample criteria include fostered MSME actors who have been running their businesses for at least three years and marketing their own products. The number of respondents who were successfully collected in this study was 105 people. The data analysis technique used was multiple linear regression analysis with the help of SPSS software version 23.0. The results of the study show that the variables of accounting knowledge, business capital, and business duration simultaneously or partially have a positive and significant effect on the success of MSME businesses in Tandes District. Accounting knowledge helps business actors in managing finances and recording transactions systematically. Adequate business capital is an important factor in business development and increasing production capacity. Meanwhile, the length of the business reflects the accumulation of experience and practical knowledge that can improve managerial efficiency and effectiveness. Thus, these three variables have a strategic role in increasing the success of MSMEs. This finding provides an implication that MSME empowerment programs should be focused on improving accounting literacy, wider access to capital, and long-term business assistance. Local governments and related institutions can take these results into consideration in designing policies that support the sustainable growth of MSMEs.

Melda Agnes Manuhutu; Natasya Virginia Leuwol; Lilian Lilian; Samuel Samuel; Desi Desi +2 more

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The rapid development of information technology has had a significant impact on various sectors of life, including micro-enterprises such as meatball stalls. Amidst increasingly fierce competition and the need for operational efficiency, many micro-enterprises are shifting from manual management systems to digital systems. This study aims to explain the background, objectives, and benefits of utilizing information technology in managing meatball stalls, with a focus on the implementation of the Odoo application as a business management solution. Odoo is an open-source Enterprise Resource Planning (ERP) system that offers various functional modules such as Point of Sale (POS), inventory management, accounting, and Customer Relationship Management (CRM). Through the implementation of Odoo, meatball stalls can manage various operational aspects in an integrated manner, from recording sales transactions, managing raw material stock, financial reporting, to customer relations. The results of this technology implementation show significant improvements in data recording accuracy, service speed, and ease of decision-making based on accurate and real-time data. In addition, this technology also provides opportunities for stall owners to develop their businesses more professionally and competitively. Thus, the integration of information technology like Odoo not only improves efficiency and productivity but also contributes to economic growth by strengthening the micro-enterprise sector. This digital transformation is expected to be a strategic step in realizing a modern meatball stall that can compete in the digital era.

Aditya Javits Saputra; Asep Purwo Yudi Utomo

Jurnal Riset Rumpun Ilmu Bahasa 2025 Pusat riset dan Inovasi Nasional

This study was motivated by the dominant use of directive speech acts in competitive esports communication. The purpose of this study is to describe the types, functions, and effects of directive speech acts in mic check content on the Team Liquid ID YouTube channel. This study uses a qualitative descriptive approach. The research subject is mic check content on the Team Liquid ID YouTube channel. The object of this study is directive speech acts. Data collection methods include observation using basic recording techniques and advanced techniques such as the Free-Form Conversation Observation Technique (SLBC) and note-taking. The results of this study identified the form of directive speech acts, namely direct literal speech acts. The functions of directive speech acts identified include command, request, invitation, advice, and prohibition. Furthermore, regarding the effects of using directive speech acts in the study, three positive effects were found, such as the encouraging effect, the effect of hoping to follow, and the relieving effect.

Dwi Anggarani; Irfan Fatoni; Syamsul Bahri

Jurnal Pengabdian dan Solidaritas Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service (PkM) program aims to provide assistance in financial recording and direct involvement in the production process at the Wisnu Batik SME. The main focus of the activity is to support the sustainability of micro-enterprises based on local culture, particularly through improved management and the preservation of traditional values. The activity was carried out for two months in the form of field work practice (PKL), using participatory observation methods, semi-structured interviews, and direct documentation. One of the main results of the activity was the implementation of a quarterly financial recording system based on SIINAS (National Industrial Information System), which has been proven to improve the accuracy and transparency in the preparation of business reports. Furthermore, the direct involvement of the interns in the traditional batik production process provided important insights into the production stages, the cultural values ​​contained, and the challenges faced in maintaining quality and continuity of production. Analysis of the cost of goods manufactured (COGS) and monthly revenues showed that the Wisnu Batik SME has great potential for sustainable development if managed with a more systematic and professional approach. The synergy between good financial management and production process efficiency is an important foundation in strengthening the competitiveness of SMEs in the midst of market competition. This activity also serves as concrete evidence that collaboration between the world of education and MSMEs can encourage positive transformation in micro-business management towards a more modern, measurable, and culturally value-based direction.