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Erlianda Cibro; Miftah Khairiyah SM; Ghasani Fathonia; Siti Maysarah

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

The issue of plastic waste is increasingly becoming an environmental concern, including in elementary schools, due to its non-biodegradable nature and its potential to cause environmental pollution if not properly managed. This activity aims to implement the Ecobrick method as an innovative solution for managing and utilizing plastic waste at SDN 054945 Desa Dogang, Gebang District, Langkat Regency. The method used is a descriptive qualitative approach involving 65 students from grades IV and V through a community service activity. The activity was carried out on July 17, 2024, through preparation, implementation, and evaluation stages, with data collection techniques including observation, documentation, and reflective discussion. The results show that the application of the Ecobrick method successfully increased students' understanding and awareness of the dangers of plastic waste and fostered an early environmental concern. Moreover, previously worthless plastic waste was processed into functional Ecobrick benches that can be utilized within the school environment. This activity also encouraged a sense of mutual cooperation, responsibility, and creativity among the students. Thus, the Ecobrick method has proven to be an effective alternative for plastic waste management and a contextual learning medium in creating an environmentally friendly school culture.

Fitri Eka Lestari; Rahmah Maulida Dwi Aryani; Salsabila Dwi Apriani; Jenicka Shakilla Hernanda; Irenata Sitanggang +3 more

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

This study discusses clause structures in online news articles published by Detik.com, highlighting the issue of UNNES student Iko Juliant Junior in September 2025. The background of this research lies in the importance of understanding how digital media utilize language structures to convey information effectively, concisely, and objectively. In the context of online journalism, the selection and arrangement of clauses play a crucial role in shaping clarity, focus, and meaning as perceived by readers. The purpose of this study is to describe the forms and types of clauses used in news texts and to explain their functions in maintaining the accuracy and credibility of information delivery. The research employs a qualitative descriptive method with a focus on syntactic studies. The data consist of clauses found in Detik.com news articles published in September 2025, analyzed based on their syntactic components: subject, predicate, object, complement, and adverbial. The findings show that the clause patterns of Subject–Predicate (S–P) and Subject–Predicate–Object (S–P–O) are the most dominant, with verbal predicates appearing most frequently. These patterns reflect the efficient, factual, and easily understood style of online journalistic language. This study contributes to the development of syntactic research and serves as a practical reference for journalists and readers in understanding effective language use in digital media.

Farid Abrar Suryanata; Deva Reihanasyith Pratama Putra; Muhammad Raffa Yudhanto; Amrizal Muzaki; Valerian Gusty Pradana +3 more

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

This study aims to analyze and identify various types of phrases found in educational opinion texts published on the Pundi.or.id website, 2025 edition. The research is based on the importance of syntactic understanding, particularly the use of phrases, in constructing effective and meaningful sentence structures in opinion texts. A qualitative descriptive method was applied using the observation and note-taking technique. The data were collected by examining, recording, and classifying different types of phrases, including nominal, verbal, adjectival, numerical, and adverbial phrases. The findings reveal that each type of phrase functions differently in shaping sentence meaning and enhancing the clarity of the writer’s arguments. Nominal and verbal phrases were found to dominate the texts, indicating their significant role in presenting ideas and logical reasoning. This research contributes to the development of syntactic studies and provides practical benefits for teachers and students in learning Indonesian, especially in mastering sentence structure and improving opinion writing skills. Furthermore, the study serves as a reference for future linguistic research within the context of digital media and education.

Rani Febriolla De Lima; Mahkota Teja Kusuma; Aprillyana Faza Nur Azizah; Lusia Enjelina Silalahi; Novera Sholicha Nur Armaidah +3 more

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

The language used in online news is not only a tool for conveying information but also shapes perspectives that influence readers. One key element in this aspect is phrases. Phrases always appear in various types of text. A phrase is a grammatical unit consisting of two or more words that does not exceed the functional limit and fulfills one of the syntactic functions. Phrases are often found in a text within a sentence, one of which is on the online news page cnnindonesia.com. The type of phrase found in the news page is a verb phrase that functions to form a predicate, link ideas, and better explain the author's intent. The cnnindonesia.com page about Affan Kurniawan published in August 2025 was chosen because it shows a variety of verb phrases that are interesting to study. This study aims to describe the form of verb phrases found in the cnnindonesia.com news about Affan Kurniawan published in August 2025. This research can provide a clearer picture of verb phrases in journalistic texts. The research method used is a qualitative descriptive method. The results of this study describe verb phrases and their syntactic functions in a cnnindonesia.com news story about Affan Kurniawan published in August 2025. This research is useful theoretically and practically. Theoretically, this study enriches the syntactic study of verb phrases and their application in media texts. Practically, the results can serve as a reference for students, researchers, and journalists in using Indonesian effectively and according to the rules.

Natalia Kartika Saputri; Adhisti Kurnia Yulianti; Agnia Faizafika; Bintang Prima Vidyasari; Rangga Saputra +3 more

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

Language and news have a close relationship because language is a medium to convey news. In news, the use of noun phrases is important to pay attention to, so that there is no misunderstanding. Therefore, this study aims to analyse the use of object phrases in news texts, focusing on their elements, types, and functions. In this research, two approaches are used, namely qualitative descriptive and syntax. The results show that in the news text, there are various variations of noun phrases. This diversity is seen in the different patterns of phrase formation, which differ in structure and constituent elements. The type of noun phrase that is often found is the subordinate noun phrase. The results showed that noun phrases can occupy syntactic functions as long as their use does not exceed the limits of sentence structure. In Indonesian syntax, noun phrases can function as subjects, objects, or descriptions. Therefore, noun phrases play an important role in the formation of a sentence.

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Zul Khaidir Kadir; Nur Fadhilah Mappaselleng; Nadiah Khaeriah Kadir

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen legal awareness among Kodingareng fishers through community-based legal education tailored to their social characteristics and work structures. The program was implemented through initial mapping, participant segmentation based on local fishing typologies—papekang, papattek, and pagae—and dialogical legal education linked directly to everyday fishing practices. The educational content focused on clarifying categories of prohibited acts, legal consequences, and individual responsibility within both independent fishing and vessel-based collective work. The results indicate an improvement in participants’ ability to articulate legal boundaries, assess legal risks based on specific actions, and understand the relationship between legal compliance, resource sustainability, and household livelihood stability. Although economic pressure, long working hours, and patron–client relations remain significant constraints on rapid behavioral change, the enhancement of legal awareness represents a meaningful outcome within the framework of community service. The findings suggest that community-based legal education can function as an effective preventive strategy against fishing-related crimes and provide a foundation for sustained legal empowerment initiatives in small island communities.

Abdalah Fahd Basysyar Al Anwar; Jauharul Ulum

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

Education is a conscious and planned effort to develop individual potential in order to create qualified human resources. Therefore, to achieve this goal effectively, strong management, good coordination, and solid solidarity among all educational elements are necessary. Solidarity among educators plays an important role in supporting the implementation of educational programs and achieving institutional goals. This study aims to determine the principal's methods and strategies for increasing solidarity among educators in the school environment. This study employed a qualitative research method, with data obtained through observation, in-depth interviews, and documentation related to school activities. The validity of the data was ensured using triangulation techniques to maintain accuracy and credibility. The results show that educator solidarity at SMPIQu Al-Bahjah is implemented through routine deliberations, structured morning briefings, and regular weekly evaluations involving all educators. These activities are consistently carried out as a collective effort to achieve the school’s vision and mission. The implications of this research are expected to provide practical benefits for educational institutions in strengthening educator solidarity. In addition, this research can serve as a reference for other academics in developing and applying Emile Durkheim's structural-functional theory within educational management contexts.

Dea Tiara Kusuma; Ruth Asima Solafide

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

State revenue holds a vital position in sustaining national development and the functioning of government, with taxation serving as the primary contributor to Indonesia’s State Budget (APBN). The substantial reliance on tax income obliges the government to manage the taxation system in an optimal, efficient, and sustainable manner. Nevertheless, the attainment of tax revenue targets in practice remains challenged by various issues, including structural, administrative, and strategic limitations. This study seeks to examine the role of strategic tax management in supporting the achievement of state revenue objectives. The research adopts a literature review approach by analyzing textbooks, national and international scholarly journals, official government publications, and relevant regulatory frameworks. The data are analyzed using a descriptive qualitative method through processes of classification, comparison, and synthesis of findings from previous studies. The findings reveal that strategic tax management has a crucial influence on enhancing state revenue performance through coherent policy formulation, flexible strategy execution, and ongoing performance assessment. The integration of information technology, the reinforcement of tax administration, and the improvement of taxpayer compliance emerge as key determinants in achieving revenue targets. Accordingly, strategic tax management constitutes a fundamental tool for ensuring fiscal resilience and promoting sustainable national development.

Ahmad Qolbi Salim; Made Dudy Satyawan

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of human resource management (HRM) audits in motivating employee performance at CV Cipta Alignment Constructions (CV.CLC). HRM audits serve as an evaluative and strategic tool in assessing the effectiveness of personnel functions such as recruitment, training, career development, and reward systems. The study used a qualitative approach with a case study method through interviews, observation, and documentation. The results show that HRM audits have a positive effect on employee motivation and performance by increasing work morale, placing employees according to competencies, and reducing turnover. Based on Resource-Based Theory (Barney, 1991), HRM audits are valuable and difficult-to-imitate strategic resources, thus supporting a company's competitive advantage. These findings emphasize the importance of implementing HRM audits continuously as part of a management strategy to improve organizational effectiveness. The implications of this study provide recommendations for companies to integrate HRM audits into strategic planning to achieve optimal and sustainable performance. In addition, this study also opens opportunities for further studies to strengthen the implementation of HRM audits in different sectors and company scales.

Larysa Fernenda; Iqbal Oktaviano Forest; Ifqo Hasanah; Azeng Setiyaningsih; Widiya Febriani +6 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Adolescence is a crucial period in human development, characterized by biological, psychological, and social changes. At this stage, adolescents require proper understanding of reproductive health to prevent risky behaviors and to support the development of healthy and responsible attitudes. This community service activity aimed to improve students’ knowledge of reproductive health through socialization at State Vocational High School (SMKN) 1 Mempura, Siak Regency. The method used was descriptive qualitative with a focus on education through material delivery, interactive discussions, and question-and-answer sessions. The activity was conducted on August 14, 2025, at the SMKN 1 Mempura Hall, involving 39 students out of 50 targeted participants. Data were obtained through observation of students’ participation and documentation of the activity, and were then analyzed descriptively and qualitatively. The results showed that students were enthusiastic in attending the socialization and demonstrated improved understanding of reproductive health concepts, reproductive organ functions, personal hygiene, and the risks of unsafe sexual behaviors. The interactive discussion also revealed students’ willingness to ask questions and share perspectives, reflecting stronger attitudes and confidence in maintaining reproductive health. In conclusion, the socialization of reproductive health at SMKN 1 Mempura successfully enhanced students’ knowledge and awareness. Despite limitations in terms of time allocation and long-term evaluation, this activity provided tangible benefits. Future efforts are recommended to develop sustainable programs supported by additional learning media and closer collaboration with the school.

Melda Agnes Manuhutu; Lilian Lilian; Yulven Yulven; Andianus Andianus; Jeffry Jeffry +5 more

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The development of education in the digital era requires students to master not only academic skills, but also soft skills and hard skills as a provision to face the challenges of education and the world of work. However, the learning process at Papua High School in Sorong City is still teacher-oriented, so students' communication courage and technological skills have not developed optimally. This community service activity aims to empower students through public communication training (public speaking) and computer network cable techniques to strengthen 21st century skills. The method used is a participatory approach with hands-on practice through four stages: observation, socialization, training, and evaluation. Public speaking training is focused on increasing students' courage and confidence in communicating, while network cable training emphasizes basic technical skills such as recognizing cable types, RJ-45 connector functions, crimping techniques, and connectivity testing. The results of the activities showed high participation and enthusiasm from students, as well as increased public speaking courage and basic understanding in network cable making. The integration of public communication training and technology skills has been proven to have a positive impact on the development of student competencies. Therefore, this activity is recommended as a model for developing soft skills and hard skills for high school students, especially in areas with limited access to technology learning.

Cindy Tri Nabilla; Dimas Aditya; Ridho Pinanta; Septi Astuti; Gitta Destalya Adrian Nova

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to utilize Balinese orange peel waste into marketable jelly candy in Battu Winangun Village, Lubuk Raja District, Ogan Komering Ulu Regency. The implementation method included socialization, 2-day practical training, and production mentoring involving 30 participants from women's farmer groups, PKK mothers, and youth youth organizations. The results of the activity showed an increase in participants' knowledge from 15% to 92% about the economic potential of Balinese orange peel waste, with 85% of participants successfully producing good-quality jelly candy that met the criteria of chewy texture, balanced sweet-sour taste, and attractive bright color. This program successfully processed orange peel waste rich in natural pectin (18-25%) into a functional low-calorie product with a shelf life of 2-4 weeks. The program's impacts included the formation of independent business groups, a 25-30% reduction in organic waste, and increased public awareness of a sustainable circular economy. The final evaluation showed a 90% level of participant satisfaction, with 87% of participants interested in continuing independent production. In conclusion, this program effectively increases the added value of local agricultural products, empowers the community's economy, and creates social transformation toward a self-sufficient and environmentally conscious village.

Iyan Ardiansyah; Fitria Permata Cita

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this study is to examine the influence of income and employment opportunities on women's decision to become migrant workers, as well as the impact on the level of family welfare of women migrant workers. The approach used is a quantitative method by utilizing primary data collected through the distribution of questionnaires to female respondents who have worked or are currently working as migrant workers in Kecamatan Utan, Kabupaten Sumbawa Besar. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method with the help of SmartPLS software. The research variables were measured using a number of indicators formulated based on the theoretical basis and the results of previous studies. The findings show that income has a positive and significant influence on women's decision to work as migrant workers, with a coefficient of 1.940 and a p-value of 0.000. In contrast, employment opportunities have a negative and significant effect on the decision, with a coefficient of -1.147 and a p-value of 0.000. Furthermore, women's decision to become migrant workers has a positive and significant effect on family welfare, as shown by a coefficient of 0.594 and a p-value of 0.001. However, income does not have a significant direct effect on family welfare, with a p-value of 0.151. Meanwhile, employment opportunities have a positive and significant influence on family welfare, with a coefficient of 0.691 and a p-value of 0.030. These results indicate that women's decision to become migrant workers functions as a mediating variable in efforts to improve family welfare.

Agnes Nirmala Adil; Katarina Alya Costa; Maria Kristera Kostka; Katrini Bolna Sofia; Serliana Gunda +2 more

Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The main problem in Longko Village is the low utilization of coconut husk waste due to limited community knowledge and processing skills, resulting in the waste being discarded or burned without economic value. This Community Service Program aimed to empower the community through innovative processing of coconut husk into environmentally friendly and marketable broom products. The program employed a participatory approach consisting of observation, socialization, technical training, mentoring, and evaluation, involving six participants from farming households and housewives. Evaluation was conducted by assessing participants’ skills and the quality of the products produced. The results showed a significant improvement in participants’ technical competencies, as indicated by an increase in knowledge from 30% to 90% and practical skills from 25% to 80%. Most participants were able to independently produce at least one coconut husk broom with acceptable functional quality. Furthermore, the program enhanced participants’ understanding of the economic potential of coconut husk and created opportunities for sustainable household-based enterprises utilizing local resources.

Nur Alfiyatul Mukaromah; Artha Puspa Agtni; Jo Nasareta Hanugerah; Aditya Bayu Wardana; Muhammad Aditya Yulianto

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library research method by reviewing and synthesizing information from various sources, including books, scientific journals, and previous studies. The results indicate that company performance has a positive effect on budget effectiveness, as good performance supports more realistic and accurate budget preparation. In addition, environmental uncertainty, such as changes in market conditions, business competition, demand fluctuations, and economic dynamics, can hinder budget effectiviness. Simultaneously company performance and environmental uncertainty influence the success of budgeting. Therefore, companies need to improve performance and implement flexible and adaptive budgeting systems to address environmental uncertainty.

Siti Nur Azizah Putri Wangi; Nurul Hidayati

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The decline in service quality observed in 2023, such as frequent malfunctions of queue management machines and slow credit processing, indicates that the implementation of Total Quality Management (TQM) at PT Bank Pembangunan Daerah Sulawesi Tenggara, Wakatobi Branch, has not been fully optimized. These issues are particularly evident in aspects of continuous improvement, employee education and training, long-term management commitment, and employee involvement and empowerment. Therefore, this study aims to analyze the effect of Total Quality Management implementation on employee performance at PT BPD Sultra Wakatobi Branch. This research was conducted from February to August 2024 in Wangi-Wangi Regency. The study employed a quantitative research design using a census approach, in which all 40 employees were included as respondents. The data used in this study consisted of primary data collected through questionnaires and secondary data obtained from company documents. Descriptive analysis and Structural Equation Modeling–Partial Least Squares (SEM-PLS) were applied to examine the relationship between TQM and employee performance. The results reveal that long-term management commitment as well as employee involvement and empowerment have a significant effect on employee performance. In contrast, continuous improvement and education and training do not show a significant influence, indicating the need for further evaluation and improvement to strengthen the future implementation of Total Quality Management and enhance organizational performance.

Aditya Angger Wibowo

International Journal of Islamic and Economic Education 2026 International Forum of Researchers and Lecturers

This study was carried out at RS Hj. Fatimah Sulhan in Kabupaten Demak, Jawa Tengah, which functioned as both the research site and the moderating context of the investigation. The research aims to examine how personal compensation, Organizational Citizenship Behavior (OCB), and organizational commitment influence employee work performance within the hospital environment. A quantitative research design was implemented, involving 150 employees selected as respondents through appropriate sampling procedures. Data were collected using structured questionnaires and subsequently analyzed using Structural Equation Modeling (SEM) with the AMOS software to test the hypothesized relationships among variables. The findings reveal that personal compensation, OCB, and organizational commitment each exert a positive and statistically significant impact on employee performance. These results indicate that fair and competitive compensation, strong voluntary work behaviors, and a high level of commitment to organizational goals collectively enhance productivity, service effectiveness, teamwork quality, and overall institutional performance in the healthcare setting.

Isni Lailatul Magfiroh; Achmad Rizky Rifaldi Attamimi; Eka Wulan Ndari; Rizka Emilia Kirana; Umi Milatina Dziroh +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Organic waste is one of the major environmental problems caused by household activities. Improper waste management leads to environmental pollution and health risks. This community service activity aimed to educate and train the community in processing organic waste into ecoenzymes as a multifunctional and environmentally friendly product. The method used included socialization, training, and direct assistance to the community in producing ecoenzymes from fruit and vegetable waste through fermentation. The results showed that the community was able to understand the benefits and production process of ecoenzymes and began implementing them in daily life and agriculture. Ecoenzymes can be used as natural cleaning agents, plant fertilizers, and pest repellents. This activity contributes to reducing organic waste and improving environmental awareness and sustainable agriculture practices.

Fitri Noviana; Saffah Haya Ibrahim; Suryani Suryani; Deska Ainun Rissanti; Muhammad Aditya Juliyanto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.