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Ndandung Akbar Safii; Dika Puspitaningrum

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.    

Intan Khoirotul Awaliya; Nori Aggraini

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to conduct an in-depth analysis of the psychological journey of the character Rangga Raja in the novel 0 MDPL by Nurwina Sari. The main focus of the study is to identify the inner conflicts experienced by the protagonist as well as the dynamics of the personality structure consisting of the Id, Ego, and Superego that shape his psychological development throughout the storyline. This research employs a literary psychology approach using a qualitative descriptive method, conducted through a literature review and document analysis of the novel text as the primary data source. The findings indicate that Rangga Raja experiences complex emotional conflicts resulting from past trauma, experiences of loss, and failures in romantic relationships. These conditions are reflected through the tensions and interactions between the Id, Ego, and Superego within himself. The process toward the “zero point” (0 MDPL) is interpreted as a symbol of an identity crisis phase as well as a stage of self-reconstruction, in which the protagonist undergoes processes of reflection, self-acceptance, and openness to change. In addition, Rangga’s interactions with other characters, such as Andini, La Nina, and Nadia G. Sahara, play an important role in his psychological recovery and healing process. This study confirms that the novel 0 MDPL represents a profound reflection on human psychological dynamics, the search for identity, and the gradual process of inner healing.

Abdul Ghofur; Deddy Wahyudi; Muhammad Hadiatur Rahman; Itaanis Tianah; Shinta Oktafiana +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The Muhammadiyah Orphanage in Pamekasan faces major challenges in developing life skills and digital education for its children due to limited facilities, teaching staff, and conventional learning methods. To address these issues, an edutainment-based approach and digital pedagogy intervention were implemented to enhance learning quality, motivation, and preparedness for future social and technological challenges. The activities included workshops and training on Digital Pedagogy and Edutainment learning materials, as well as simulations and role-plays using a Game-Based Learning approach, followed by evaluations and participant plan presentations. The program significantly improved the wards’ digital literacy, particularly in personal security (online safety), digital ethics (cyber ethics), gadget usage, and information management, with the average score rising from 2.84 to 4.10 on a 5-point scale, surpassing the target of 75% of participants in the “good” category. Beyond cognitive aspects, the program also boosted motivation, engagement, communication, problem-solving, and independence. Caregiver training was also provided to ensure program sustainability. It is recommended that the orphanage integrate the Game-Based Learning Digital Safety module into its non-formal curriculum, enhance caregiver capacity through advanced training, and improve IT infrastructure.

Ratri Wikaningtyas; Nurhayati Nurhayati; Sigit Arvianto; Handoko Aji Wardana; Istiqomah Istiqomah +2 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

The need for learning materials that can adapt to students’ abilities and characteristics has made the development of AI-based adaptive learning resources increasingly important in elementary education. However, limited digital literacy and high workloads among teachers hinder optimal implementation. This Community Service Program aimed to enhance the competencies of teachers at Sekolah Alam Ananda Mandiri Slawi through workshops, guided practice, and hands-on development of AI-supported adaptive materials. The method included preparation, conceptual presentation, technology demonstration, guided practice, pre–post evaluation, and follow-up support. The results showed a significant improvement, with teachers’ competence in the “good” category increasing from 22.5% to 82.5%, and all participants (100%) successfully producing at least one adaptive module and one deep-learning-based material component. Furthermore, 92% of participants reported that the program greatly improved their digital literacy and pedagogical understanding. Thus, this activity effectively strengthened teachers’ competencies and provided a strong foundation for the sustainable integration of AI-based adaptive learning materials in elementary classrooms.

Putri Novitasari; Nori Anggraini

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the short story "Click that Kills" by Taufiqurohman to reveal the position of humans in the increasingly dominating digital algorithm environment. Using a descriptive qualitative approach that focuses on structural analysis and literary psychology based on Freud's psychoanalytic theory, this study thoroughly analyzes the intrinsic elements as well as the inner conflicts of the characters. The findings of this study show that the AIDA system poses a profound existential crisis, where individual freedom is threatened due to systemic information manipulation. The characters of Dito and Genta experience a serious conflict between id, ego, and superego when dealing with the figure of "Shadow User" who is a real symbol of the shift in human dignity through raw data. In terms of structure, the storyline conveys a deep social critique of the loss of human self-control in cyberspace. This research shows that this short story is a premonious criticism of the importance of maintaining the essence of humanity in the midst of the prevalence of mechanical algorithms. The phenomenon emphasizes that digital technology can potentially alienate the moral consciousness of individuals in modern society.

Muhammad Rizqi Bahrain; Jasiah Jasiah

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This research aims to develop Zepp Quiz as a creative learning media to enhance students' understanding of Islamic Cultural History at Madrasah Aliyah. The research method used is Research and Development (R&D) with the ADDIE model (Analysis, Design, Development, Implementation, Evaluation). The developed product consists of 10 multiple-choice questions about the Conquest of Mecca with varying difficulty levels, equipped with supporting illustrations, educational feedback, point systems, timers, and leaderboards. Data collection was conducted through quantitative methods using validation questionnaires from media experts and material experts with a Likert scale of 1-5. Data analysis was performed descriptively by calculating average scores and feasibility percentages. The results showed that media expert validation obtained an average score of 4.31 or 86% in the very feasible category, while material expert validation obtained an average score of 4.25 or 85% in the very feasible category. Based on expert validation results, Zepp Quiz learning media is declared very feasible to be used as a creative learning media in Islamic Cultural History learning at Madrasah Aliyah.

Fikri, Mochammad Ali; Amiq, Fahrial

Populer: Jurnal Penelitian Mahasiswa 2026 Universitas Maritim AMNI Semarang

Physical condition is a very important aspect to support a student's achievement, so condition factors must be considered by students. The aim of this research was to determine and assess the level of physical condition of football extracurricular students at SMA Negeri 1 Purwosari. This type of research uses a quantitative descriptive survey design, the variable studied is the level of physical condition. In this study, the samples were taken from all students who were active in taking part in extracurricular football at SMA Negei 1 Purwosari, totaling 30 students. The results of the physical condition of extracurricular football students at SMA Negeri 1 Purwosari obtained several criteria, namely: the 30 meter sprint test of 30 students got a frequency of 15 with a percentage of 50% and was included in the poor category. In the T-test, the frequency was 15 with a percentage of 50% and was included in the medium criteria. In the Sit and Reach test, the frequency was 19 with a percentage of 63.3% and was included in the good criteria. In the Standing Long Jump test, the frequency was 20 with a percentage of 66.7% and was included in the medium criteria. In the Yo-yo Test, the frequency was 13 with a percentage of 47.6% and was included in the medium criteria. In the Push-up test, the frequency was 20 with a percentage of 66.7% and was included in the medium criteria. It is hoped that by conducting this research, students can further improve their physical condition so they can play optimally.

Putri Suria Fridolin Sakan; Marlen Angela Daik; Nimrot Doke Para

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study erxaminers ther influerncer of library facility and infrastructurer managermernt on studernt satisfaction at Sterlla Maris Loli Catholic Privater Junior High School. A quantitativer merthod with a correrlational approach was employed to identify the relationship between the two variables. The analysis results reveal that the management of library facilities and infrastructure falls into an unsatisfactory category, with an average student satisfaction score of 49.3%. The t-test indicates a significant positive effect (t count = 9.040) between management and satisfaction levels, where 42% of student satisfaction can be explained by library management. Additionally, factors such as procurement, storage, and maintenance exacerbate the situation. These findings emphasize the need for improvements in library management, including better planning and adequate budget allocation. By enhancing the management of facilities and infrastructure, student satisfaction is expected to increase, consequently encouraging students to be more actively engaged in visiting the library. As a rercommerndation, ther school should derverlop a stratergic managermernt plan for ther library focuserd on improving serrvicer quality and facilities.

Oktaviani Permatasari; Zenita Afifah Fitriyani; Tridjadi Herdajanto; Inuk Wahyuni Istiqomah; Ulfa Rahmawati

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service was carried out at SMAS PGRI 1 Mojokerto City with the main goal of improving student discipline through the application of Japanese-style discipline culture. This activity is designed in a structured manner to have a real and sustainable impact on student behavior and the integrity of educational institutions. The method used is a participatory and applicative approach, so that students not only passively receive information, but also actively engage in the process of learning, reflection, and discipline practice. This approach emphasizes the direct involvement of students in activities that foster awareness, responsibility, and positive habits that support the creation of a conducive learning environment. The results of the implementation of activities are divided into three main categories. First, the short-term results seen immediately after the activity are increased students' motivation and understanding of the importance of discipline. Second, the medium-term results that appear within 1-3 months are in the form of real behavioral changes, such as punctuality, neatness, and compliance with school rules. Third, long-term results that contribute to strengthening the integrity of the institution as a school with a high discipline image. Thus, this community service is expected to be able to become a model for implementing a discipline culture that is effective, sustainable, and relevant to the needs of education in Indonesia.

Moh Agung Maulana Iswanto; Cici Widya Prasetyandari; Yeni Kartikawati

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The welfare of the community in the economic sector is one of the benchmarks for the welfare of the community, there are many people who experience poverty which is motivated by economic factors, the national amil zakat agency offers the jatim Makmur program. a program that really needs manpower considering that there are several workshop equipment that must be distributed to mustahik to do business. The method of assistance in the activities carried out by the national amil zakat agency of East Java province is an annual program activity, namely the Makmur program, which is carried out from July 14-16. One of the programs of the national amil zakat agency of East Java province, namely the Makmur program, is a program that moves in the economic field, which has two objectives, namely the development and empowerment of the economy in the community, the Makmur program distributes work equipment assistance z auto, some of the work equipment assistance distributed is among others such as Grobak workshops, workshop tools, other than that the amil zakat agency not only provides assistance in the form of z auto repair shop equipment but along with the basic materials needed by the workshopsuchas stock oil, andso on, the distribution of work equipment assistance Z auto Makmur jatim program has a positive value for the community, namely providing benefits regarding the empowerment and development of mustahik so that z auto repair shop business actors are able to become muzakki and donate a little of their wealth to people in need, assistance in the distribution of the jatim Makmur program is in accordance with the category of 8 asnaf at least with the category of poor or underprivileged people.

Indah Susanty; Roni Faslah; Mayang Riyantie

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

Vocational education in Vocational High Schools (SMK) requires innovative, interactive, and industry-relevant learning media to support students’ independent and competency-based learning. However, learning activities in the subject Communication in the Workplace for Grade XI MPLB at SMKN 62 Jakarta are still dominated by lecture-based methods with limited instructional media, resulting in low levels of student independence and understanding. This study aimed to develop and examine the feasibility, practicality, and effectiveness of an interactive e-book based on Canva for Oral Communication materials in Indonesian Language. The study employed a Research and Development (R&D) method using the ADDIE development model, consisting of analysis, design, development, implementation, and evaluation stages. The research subjects included 36 students in the needs analysis stage, 5 students in the small-scale trial, and 31 students in the large-scale trial. Data were collected through observation, questionnaires, learning outcome tests, and documentation, and analyzed using descriptive qualitative and quantitative techniques. The validation results indicated that the Canva-based interactive e-book was categorized as very feasible, with validation percentages of 100% from the material expert, 88.24% from the media expert, and 95% from the language expert. The small-scale trial showed a practicality percentage of 82.2%, while the large-scale trial reached 88.39%, both classified as very practical. In addition, the pre-test and post-test results in the large-scale trial demonstrated an increase in students’ average scores and a higher number of students achieving the Minimum Mastery Criteria (KKM). Therefore, the Canva-based interactive e-book is feasible, practical, and effective as a learning medium to enhance students’ understanding, motivation, and independent learning in Oral Communication for vocational high school students.

Nurul Huda Chasanah; Ritha F. Dalimunthe; Prihatin Lumbanraja

International Journal of Economic, Social and Development Sciences 2025 International Forum of Researchers and Lecturers

Employee performance is a strategic factor in the success of regional banking organizations that are oriented towards service and achieving business targets. However, empirical evidence at PT Bank Sumut Kantor Cabang Koordinator Medan, indicates that employee performance tends to stagnate in the "Good" category during the 2021–2024 period. This condition is thought to be related to career development that is not yet optimally structured, organizational commitment that has not been fully actualized in work behavior, and inadequate extrinsic motivation. This study aims to analyze the effect of career development and organizational commitment on employee performance through extrinsic motivation as a mediating variable. The study used a quantitative approach with a survey method of employees at PT Bank Sumut Kantor Cabang Koordinator Medan. Data were analyzed using Structural Equation Modeling. The results show that career development and organizational commitment influence extrinsic motivation, and extrinsic motivation plays a role in improving employee performance and mediating the relationship between variables. These findings strengthen the role of extrinsic motivation as an important mechanism in bridging human resource policies and employee performance in regional banking.

Istiyani, Ambar; Nafa'ani, Diana

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

This community service activity aimed to strengthen the capacity of Percik staff and Sobat Anak facilitators through basic sign language training in collaboration with the Sahabat Tuli Salatiga community. Inclusive multicultural education requires educators and facilitators to be able to engage all children, including those with hearing disabilities. The Sobat Anak Program initiated by Percik Salatiga promotes interfaith and multicultural education for children from diverse backgrounds; however communication barriers remain due to facilitators’ limited knowledge of sign language. The community service employed a needs assessment, participatory training sessions, and evaluation using pre-test and post-test analyzed through N-Gain scores. The results show an N-Gain value of 0.79, categorized as high, with an effectiveness level of 78.89%. These findings indicate that basic sign language training is effective in improving participants’ understanding in supporting more inclusive multicultural educational practices. This activity highlights the importance of collaboration between higher educations, civil society organizations and disability communities in advancing the No One Left Behind principle within inclusive education initiatives.

Susy Olivia Lontoh; Song, Chrismerry; Ernawati Ernawati

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Non-communicable diseases (NCDs) are the leading causes of morbidity and mortality, particularly among older adults. Integrated Development Posts for Non-Communicable Diseases (Pos Pembinaan Terpadu Penyakit Tidak Menular / Posbindu PTM) play a crucial role in the early detection of NCD risk factors at the community level. This activity aimed to conduct NCD risk factor screening through the measurement of blood pressure, random blood glucose, total cholesterol, and uric acid levels, as well as to provide health consultations for participants of Posbindu Rosella, South Kembangan. The activity was conducted in November 2025 using a descriptive design. A total of 30 Posbindu participants were involved. Health examinations included blood pressure, random blood glucose, total cholesterol, and uric acid measurements. Data were analyzed descriptively and classified into normal and abnormal categories based on clinical guidelines. The majority of participants were female (80%), with a mean age of 60.5 ± 9.7 years. The mean systolic blood pressure was within the hypertensive range. Approximately 50% of participants had impaired glucose regulation, 60% experienced hyperuricemia, and 40% had total cholesterol levels classified as borderline or higher.  Health screening activities at Posbindu revealed a high prevalence of NCD risk factors among participants. Posbindu plays an essential role in early detection and community-based prevention of non-communicable diseases.

Moh Agung Maulana Iswanto; Cici Widya Prasetyandari; Yeni Kartikawati

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The welfare of the community in the economic sector is one of the benchmarks for the welfare of the community, there are many people who experience poverty which is motivated by economic factors, the national amil zakat agency offers the jatim Makmur program. a program that really needs manpower considering that there are several workshop equipment that must be distributed to mustahik to do business. The method of assistance in the activities carried out by the national amil zakat agency of East Java province is an annual program activity, namely the Makmur program, which is carried out from July 14-16. One of the programs of the national amil zakat agency of East Java province, namely the Makmur program, is a program that moves in the economic field, which has two objectives, namely the development and empowerment of the economy in the community, the Makmur program distributes work equipment assistance z auto, some of the work equipment assistance distributed is among others such as Grobak workshops, workshop tools, other than that the amil zakat agency not only provides assistance in the form of z auto repair shop equipment but along with the basic materials needed by the workshopsuchas stock oil, andso on, the distribution of work equipment assistance Z auto Makmur jatim program has a positive value for the community, namely providing benefits regarding the empowerment and development of mustahik so that z auto repair shop business actors are able to become muzakki and donate a little of their wealth to people in need, assistance in the distribution of the jatim Makmur program is in accordance with the category of 8 asnaf at least with the category of poor or underprivileged people.

Insar Damopolii

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

This community service aims to provide understanding and skills in using comics and AR media as well as understanding biology material by high school students. The community service was carried out at SMA Negeri 1 Raja Ampat involving 43 students. Measurement of student responses using a questionnaire with six statements on a scale of 1 - 4. The measurement data was calculated to obtain the average score and percentage of student responses. The results of the community service show that the average total score is 86.53 which indicates that overall the student response is very good to the community service activities that have been carried out. Student responses are dominated by agree and strongly agree. The largest percentage of disagree, namely 23.26%, is shown by students, especially in the statement that AR applications can be run easily, but the average total score still reaches the good category for this statement. The community service has provided students with an understanding of how to learn biology in an interesting way and provides benefits to improve their understanding. Students agree that the material presented adds to their insight regarding comics and AR, are able to install AR applications on their mobile devices, improve their understanding of biology material, is interesting and provides benefits for them.

Yogi Ageng Sri Legowo; Waskito Aji; Muhammad Muhammad; Dwi Aizah; Rio Dwi Permana

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Traditional food is a national asset. It not only serves as a source of energy for the community, but also serves as a form of food security, an economic driver, a source of healthy food, and a culture steeped in noble values. The widespread consumption of unhealthy foods by students, especially elementary school students, is one of the reasons for this outreach activity. The health issues surrounding junk food must be addressed by offering healthy alternatives, such as traditional foods. Traditional food is not only related to food, but can also be linked to ethnomathematics, where culture in the form of food is studied from a mathematical perspective. Elementary school students not only consume traditional foods but also interpret these foods in mathematical contexts, such as geometry and numbers. In this way, students will be able to visualize mathematical elements not only when reading math textbooks but also when consuming traditional foods that are part of their daily environment. Despite their traditional nature, students actually enjoy some traditional foods. This is a frequent conflict between the current generation and traditional culture. They better understand how to prepare traditional foods, appreciate the richness of local culture, and develop a love for their culture and homeland.

Yully Kurniawati; Salsabilla Az Zahra; Tyas Damastuti; Ida Nur Imamah

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Background: One of the factors that can trigger diabetes mellitus is a diet high in carbohydrates. Therefore, it is important to educate the community to adopt a healthy lifestyle in order to prevent various diseases, particularly diabetes mellitus. Objective: The objective of this health education activity on the prevention and management of diabetes mellitus through the implementation of a healthy lifestyle is to improve the knowledge of families of diabetes mellitus patients regarding prevention and management by applying healthy lifestyle practices. Methods: The activity was carried out for patients and their families using demonstration and discussion methods supported by leaflet media. Results: The counseling activity successfully increased respondents’ knowledge about the importance of preventing and managing diabetes mellitus through the implementation of a healthy lifestyle.Conclusion: Of the four respondents who attended the health education session on the prevention and management of diabetes mellitus through healthy lifestyle implementation, all participants demonstrated an understanding of the importance of adopting a healthy lifestyle for preventing and managing diabetes mellitus.

Visca Adisya Ramadhani; Mirwan Jaya; Rifa’i Rifa’i

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

This community service activity aimed to strengthen the capacity of Percik staff and Sobat Anak facilitators through basic sign language training in collaboration with the Sahabat Tuli Salatiga community. Inclusive multicultural education requires educators and facilitators to be able to engage all children, including those with hearing disabilities. The Sobat Anak Program initiated by Percik Salatiga promotes interfaith and multicultural education for children from diverse backgrounds; however communication barriers remain due to facilitators’ limited knowledge of sign language. The community service employed a needs assessment, participatory training sessions, and evaluation using pre-test and post-test analyzed through N-Gain scores. The results show an N-Gain value of 0.79, categorized as high, with an effectiveness level of 78.89%. These findings indicate that basic sign language training is effective in improving participants’ understanding in supporting more inclusive multicultural educational practices. This activity highlights the importance of collaboration between higher educations, civil society organizations and disability communities in advancing the No One Left Behind principle within inclusive education initiatives.

Muhammad Firdaus; M. Luthfillah Habibi

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

The development of digital banks and the operational losses still experienced by PT Bank Aladin Syariah Tbk necessitate a financial health analysis to assess the potential for financial distress. This study aims to assess the potential bankruptcy level of Bank Aladin for the period 2021–2024 using the Modified Altman Z-Score model. The research method is descriptive quantitative with secondary data from annual financial reports and OJK publications, which are analyzed through four main ratios, namely working capital, retained earnings, earnings before taxes, and equity value to total debt. The results show that the Z-Score values are well above the safety threshold, with the highest value of 17.764 in 2021 and the lowest of 9.422 in 2022, mainly driven by high liquidity and equity strength. Thus, it can be concluded that PT Bank Aladin Syariah Tbk is in the Safe Zone category and does not show any potential for bankruptcy during the research period, although an increase in profitability is still needed.