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Mukhlis Mukhlis; Saidah Yustika; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Early detection of growth and development is a crucial step in identifying potential developmental delays in early childhood. This activity aimed to increase parents' and teachers' knowledge of child developmental stages and to conduct developmental screening using the Pre-Screening Development Questionnaire (KPSP) for students of Kindergarten X Panyabungan. The methods used included education through lectures and discussions, followed by KPSP screening on 20 children with an average age of five. The assessment covered gross motor skills, fine motor skills, language, and social independence. The screening results showed that all children (100%) were in the "age-appropriate" category, with no "questionable" or "deviation" categories found. 85% of participants stated that this activity was beneficial and increased their knowledge of child development. This activity demonstrated that the KPSP is an effective early detection tool in the school environment and can strengthen collaboration between teachers and parents. It is recommended that schools conduct regular developmental monitoring and provide ongoing stimulation to support optimal child development.

Mukhlis Mukhlis; Saidah Yustika; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Early detection of growth and development is a crucial step in identifying potential developmental delays in early childhood. This activity aimed to increase parents' and teachers' knowledge of child developmental stages and to conduct developmental screening using the Pre-Screening Development Questionnaire (KPSP) for students of Kindergarten X Panyabungan. The methods used included education through lectures and discussions, followed by KPSP screening on 20 children with an average age of five. The assessment covered gross motor skills, fine motor skills, language, and social independence. The screening results showed that all children (100%) were in the "age-appropriate" category, with no "questionable" or "deviation" categories found. 85% of participants stated that this activity was beneficial and increased their knowledge of child development. This activity demonstrated that the KPSP is an effective early detection tool in the school environment and can strengthen collaboration between teachers and parents. It is recommended that schools conduct regular developmental monitoring and provide ongoing stimulation to support optimal child development.

Dila Nurkumala Sari

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the application of accounting according to PSAK 65 concerning consolidated financial statements to assess the company's financial performance at PT Warung Begok Indonesia. The object of this study is a company in the field of processed livestock manufacturing for the period 2023-2024. The data in this study are primary data sourced from the annual financial reports of the head office and branches. The total sample in this study was 3 company financial reports. Data collection techniques used interviews and documentation. The hypothesis in this study was tested using descriptive analysis techniques. Based on the data analysis carried out in this study, it shows that the financial statements before and after consolidation have an effect on the assessment of the company's financial performance. This study contributes to increasing knowledge and understanding of the head office and branch consolidated reports according to PSAK 65, and can assess the company's financial performance. Although the consolidated report has been carried out, it is hoped that the company will continue to apply controls and policies in its implementation, because this can affect the assessment of the company's financial performance so that it will be useful in decision making.

Amelia Putri J; Imam Puja Rabbani; Amirullah Amirullah

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This research examines inter-ethnic marriages between Acehnese and Bugis-Makassar communities in Makassar City from 1990 to 2004, which emerged as a consequence of social mobility, cross-cultural interaction, and compatibility of religious values. The purpose of this study is to explain the factors that trigger inter-ethnic marriages, the underlying customary processes, and the socio-cultural dynamics that occur within family life. This research uses historical methods, including the heuristic stage, source criticism, interpretation, and historiography, with data obtained thru in-depth interviews with four families and related documentary sources. The research findings indicate that holding a wedding requires cultural negotiation between the two groups, with some families adopting traditional Acehnese ceremonial customs, while others implement Bugis-Makassar traditions. In family life, couples face differences in values regarding communication, gender role division, and religious practices, which are then overcome thru a dialogue-based process of adaptation and compromise. This process results in the formation of hybrid cultural identities, the expansion of social networks, and the strengthening of inter-ethnic integration. Overall, intertribal marriages serve as a medium for cultural reconciliation and a means of building more inclusive social relationships in a multicultural society.

Amelia Putri J; Imam Puja Rabbani; Amirullah Amirullah

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This research examines inter-ethnic marriages between Acehnese and Bugis-Makassar communities in Makassar City from 1990 to 2004, which emerged as a consequence of social mobility, cross-cultural interaction, and compatibility of religious values. The purpose of this study is to explain the factors that trigger inter-ethnic marriages, the underlying customary processes, and the socio-cultural dynamics that occur within family life. This research uses historical methods, including the heuristic stage, source criticism, interpretation, and historiography, with data obtained thru in-depth interviews with four families and related documentary sources. The research findings indicate that holding a wedding requires cultural negotiation between the two groups, with some families adopting traditional Acehnese ceremonial customs, while others implement Bugis-Makassar traditions. In family life, couples face differences in values regarding communication, gender role division, and religious practices, which are then overcome thru a dialogue-based process of adaptation and compromise. This process results in the formation of hybrid cultural identities, the expansion of social networks, and the strengthening of inter-ethnic integration. Overall, intertribal marriages serve as a medium for cultural reconciliation and a means of building more inclusive social relationships in a multicultural society.

Imtihana, Ezif Rizqi

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to describe the implementation of environmental literacy through the One Student One Plant Movement program at MI Muhammadiyah Gawang. The research method uses a descriptive qualitative approach. Data collection techniques are carried out using questionnaires and documentation. This program is designed through three main stages, namely environmental literacy socialization, program implementation, and plant care assistance. The results of the study indicate that the program is effective in improving students' environmental literacy, evidenced by the average student environmental literacy score of 62.8 before the program (pretest) with a sufficient category and 82.4 after the program (posttest) with a good category, which indicates an increase of 19.6 or 31.2% in environmental literacy scores. This program also contributes to positive changes in student behavior, such as increased awareness of environmental cleanliness and initiatives in caring for plants. Through these activities, students not only gain knowledge about the environment but also real-life experience in maintaining and caring for plants, connecting theory with practice. This program has succeeded in increasing student awareness and involvement in environmental issues, and can be used as a model for similar programs in other schools.

Ayu Dewanti; Slamat Baniruddin; Rifa Azmi Fadhillah; Muhammad Aldi; Januar Abdilah Santoso +2 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The goal of this community service program (PkM) at SMA Negeri 11 Samarinda is to increase students' enthusiasm for reading by providing them with e-books that are based on QR codes. Students' lack of enthusiasm for reading and resources for reading led to the program's inception. E-books with QR codes embedded were presented as a workable approach to digital literacy that caters to the needs of students who were born into the digital age. Several steps were involved in the process, such as determining requirements, creating an e-book, creating QR codes, installing them at key school locations, and finally, monitoring and evaluating the results. Observations and questionnaires were given to 200 students as part of the assessment. Students' interest in and ability to access literature were both enhanced by the usage of QR Codes, according to the findings. In a survey, 82% of people said QR Codes were simple to use, and 85% said they were more motivated to read after using them. In terms of reading frequency, 76% of students saw an improvement, and 72% said they could understand what they read better.With an overall mean score of 4.35 (categorized as excellent), the digital literacy program proved to be effective and positively received. Overall, the implementation of QR Code–based e-books successfully strengthened digital literacy practices and created a more engaging, flexible, and sustainable reading experience, offering a model for digital literacy initiatives in other schools.

Hari Imbrani; Abdul Patah; Wati Rahayu

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Air pollution and damage to the earth are central world problems and are threats that will occur if humans continue to cause damage to this earth. Pollution on earth is very clear is the increasing amount of organic and non-organic waste, in activities to meet the needs of society, the end result is waste, both waste generated from the needs of clothing, food and shelter, if not handled properly and correctly will threaten the survival of society and threaten the ecology in the world, Organic and non-organic waste must be handled with good management. Management as a tool for organizational management in a society is expected to play an important role in providing education and understanding to the community about the impacts and dangers caused by the increase in waste due to human activities, so that it can strengthen the culture and ethics of society in managing waste so that it will increase the creative abilities of society, creativity, taste and intention in managing waste. The type of research conducted by the author is included in the category of qualitative research literature study method researchers to collect and evaluate information from various previous studies, thus providing a comprehensive understanding of the subject under study.

Lolitasari, Alia; Widodo, Eko; Wahyudi, M. Adi Trisna

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze and evaluate the health level of PT Bank Mega Tbk during the 2016–2023 period using the Risk-Based Bank Rating (RGEC) method. This research employs a quantitative descriptive approach with an evaluative design. The data used are secondary data obtained from audited annual financial statements published by PT Bank Mega Tbk and the Indonesia Stock Exchange. The analytical method refers to regulatory provisions by Bank Indonesia and the Financial Services Authority, covering four assessment factors: Risk Profile (measured by Non-Performing Loan and Loan to Deposit Ratio), Good Corporate Governance (based on self-assessment reports), Earnings (measured by Return on Assets, Return on Equity, BOPO, and Net Interest Margin), and Capital (measured by Capital Adequacy Ratio). Each indicator is assessed according to regulatory criteria and integrated to determine the Composite Rating (PK). The results show that PT Bank Mega Tbk consistently achieved Composite Rating 1 (PK-1), categorized as “Very Healthy,” throughout the observation period. The Risk Profile, Capital, and most Earnings indicators demonstrate strong and stable performance, while Good Corporate Governance remains consistently in the “Healthy” category. However, the Return on Equity indicator shows relatively lower performance compared to other profitability ratios, indicating the need for more optimal utilization of equity. Overall, the findings confirm the bank’s strong financial resilience while highlighting managerial implications related to capital efficiency.

Nurul Hidayat; Monika Martiyoli Urei; Nur Rahmi; Eka Wulandari; Felisyashandi Felisyashandi +2 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Low interest among the younger generation in local culture, particularly in traditional weaving skills, remains a significant concern in the city of Tarakan. Yet, weaving is one of Indonesia’s cultural heritages with high artistic and economic value. In response to this issue, a weaving training program was conducted at Jl. Pangeran Diponegoro RT 23 RW 08, Sebengkok Subdistrict, Central Tarakan, with the aim of fostering cultural appreciation among youth while equipping them with productive skills. The activity was held on September 13, 2025, from 13:00 to 16:00 Central Indonesian Time (WITA), at the home of a local resident in Sebengkok. The participants consisted of six male students from grade 10 of a vocational high school and four adult female participants. The methods employed in this program included cultural education, hands-on weaving practice, and documentation. This community engagement activity reflects a comprehensive approach to cultural preservation while also opening economic opportunities for the local community. The program included the introduction of weaving's cultural values, basic skill training, small-scale business mentoring based on woven products, and community development efforts..

Dida Maulidya Al Afshana; Agung Winarno; Wening Patmi Rahayu

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the importance of managerial skills in improving business productivity and efficiency, particularly in the entrepreneurial sector, which faces the challenges of competition, market changes, and limited resources. The objective of this study is to analyze the role of managerial skills development and its contribution to optimizing entrepreneurial performance. The method used is a Systematic Literature Review (SLR), which examines various relevant scientific publications and then categorizes the findings to obtain a comprehensive overview of effective strategies for improving managerial competency. The results indicate that technical skills, human relations skills, and conceptual skills play a significant role in supporting decision-making processes, resource management, and adapting business strategies to business dynamics. The findings also indicate that training, mentoring, continuous learning, and the use of technology are development strategies capable of significantly increasing productivity and efficiency. The implications of this research emphasize that improving managerial skills is a strategic necessity for entrepreneurs to strengthen competitiveness, increase operational effectiveness, and promote business sustainability. Furthermore, this research provides a basis for the development of more structured training programs and supporting policies to strengthen the managerial capacity of entrepreneurs.

Dea Tri Pangestuti; Abdillah, Dhafin Salman; Muzagi, Intan Nuraini; Zulkarnain, Muhammad Iskandar; Chairani, Rachma Tatsmita +2 more

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2025 FEB Universitas Maritim Semarang

This study aims to analyze traders’ perceptions and behaviors toward the implementation of sharia principles in Islamic banking products and services. A descriptive qualitative approach was employed, involving traders at Parung Market selected through purposive sampling. Data were obtained through in depth interviews, observations, and documentation, then analyzed using thematic analysis through coding, categorization, and pattern identification. The findings reveal that most traders hold positive perceptions of core Islamic banking values such as fairness, transparency, and the prohibition of usury. However, their understanding of sharia contracts varies and is not fully comprehensive. Despite these positive perceptions, actual behavior does not always align, as traders often prefer conventional banks for business transactions requiring speed, efficiency, and more reliable digital services. This indicates a clear gap between religious intentions and economic practices, commonly referred to as the intention behavior gap. The study concludes that improving Islamic financial literacy, strengthening digital service innovation, and enhancing service quality are essential to promoting wider adoption of Islamic banking products.

Yongki Saputra; Juliana Sriana Sinaga

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the dynamics of interfaith relations in Indonesia by integrating Social Identity Theory (SIT), Social Identity Complexity (SIC), and Pope Francis’ vision of synodality. The focus is directed toward understanding how social identity categories, overlapping identity structures, and the synodal vision of communion, participation, and mission enrich the paradigm of religious moderation in a plural society. This research employs a qualitative library research design using descriptive-analytical and content analysis techniques on identity theories, empirical findings on interfaith tolerance, and relevant Catholic Church documents. The analysis includes an exploration of the core concepts of SIT and SIC, a review of interfaith tolerance practices in Indonesian communities, and an examination of the pastoral significance of synodality as a dialogical approach. The findings indicate that religious moderation can flourish when religious communities have natural spaces of encounter, develop flexible identity intersections, and engage actively in mutual listening as emphasized in the Synod 2021–2024. In this context, synodality provides a theological and pastoral framework for cultivating inclusive, creative, and transformative interfaith relations, allowing each religious tradition to express its uniqueness while fostering fraternal harmony.

Laras Ayu Wulandari; Rohmah Dani Andikasari; Nasywa Salma Najmi; Zarfina Fitri Aisyah; Endang Kartini Panggiarti

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

The purpose of this study is to examine and assess how PT BCA applies PSAK 4 and PSAK 65 in the development and presentation of its consolidated financial statements. This study is primarily motivated by the importance of consolidated financial statements as a useful source to offer a comprehensive view of an entity's financial condition, especially when the entity has subsidiaries. This research method can be categorized as descriptive qualitative research, utilizing secondary data sources, including PSAK and BCA's financial statements for the years 2022 to 2023. The findings indicate that BCA has reliably complied with PSAK 4 and PSAK 65 standards. This includes accurately combining the financial statements of its parent company and subsidiaries based on the control principle, eliminating inter-entity transactions, and transparently disclosing the NCI portion of equity. Furthermore, the fair values ​​of assets and liabilities have been combined and assessed in accordance with appropriate standards. In summary, BCA has demonstrated a strong commitment to maintaining accountability, information transparency, and effective corporate governance practices, thereby ensuring its financial statements reliably and accurately reflect the group's financial condition. From this conclusion, it can be stated that BCA has implemented both PSAKs systematically and effectively to increase reporting transparency.

Nur’Fatimah Az-zahra; Nazwa Ramadhani; Rayhan Zahran Mustofa; Shaffa Helia

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

This study examines the phenomenon of code-mixing among Generation Z in Banjarmasin, particularly in The comments section of TikTok content, which has become a primary digital expression space for young People. The aim of this study was to identify the forms, patterns, and social and cultural factors underlying This linguistic practice. Using descriptive qualitative methods with listening and note-taking techniques, Information was collected from comments on two TikTok posts on the accounts @BudRab and @Fazarbungaz. The findings indicate that the code-mixing that occurred was dominated by the insertion Of Banjarese elements into Indonesian (Banjar-Indonesian code-mixing), as well as a mixture of Banjarese, Indonesian, and English (Outer Code-mixing and Mixed Code-mixing). The forms of code-mixing found Included the insertion of Banjarese words, phrases, and lexical items such as kd (kada), makai, and mun. An analysis of the functions of code-mixing shows that this practice has a dual role: referential (for specific Local contexts), directive (to guide conversations), emotive/expressive (to indicate emotional closeness, for Example, longitude), and most importantly, as a marker of digital identity and cultural solidarity among Banjar speakers in the digital realm. This phenomenon confirms that social media serves as a new, flexible and essential space for the Banjar language to survive and negotiate with global and national languages. This study contributes to sociolinguistics by mapping the dynamics of language evolution among Gen Z in A digital context, highlighting the creative and social aspects of code-mixing.

Eva Dona Sinaga; Ali Imran Sirait; Marta Armita Silaban; Sella Pratiwi

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Posyandu, as a form of community-based health efforts, plays a crucial role in improving maternal and child health. However, its implementation in the Mutiara Community Health Center (Puskesmas Mutiara) in Asahan Regency still faces various challenges, such as low cadre capacity, suboptimal service quality, and limited community participation. This community service activity aims to strengthen cadre capacity through Posyandu revitalization as an effort to improve the quality of basic health services. A total of 63 Posyandu cadres participated in the activities, which were implemented through counseling, education, and coaching using revised service standard guidelines. This program was implemented through four stages: preparation, implementation, analysis of results, and evaluation. Improvement in cadre knowledge was measured using pretests and posttests. The results of the activity showed a significant increase in the level of knowledge of cadres, as seen in the change in assessment categories from the majority being in the "poor" category during the pretest to "sufficient" and "good" in the posttest. This indicates that the education and coaching provided were effective in improving cadres' understanding and skills. Increasing cadre capacity is expected to improve the quality of Posyandu services, increase public trust, and support efforts to reduce morbidity and mortality in the Mutiara Community Health Center's work area. Cross-sector collaboration and ongoing mentoring are needed to maintain the sustainability of Posyandu revitalization.

Astrid Komala Dewi; Catherine Hermawan Salim; Ribka Sabarina Panjaitan

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Balance is a crucial component in maintaining independence in the elderly and preventing the risk of falls. Decreased balance function with aging can increase the incidence of falls, impacting the elderly's quality of life. This activity aims to screen balance in the elderly using the One Leg Standing Test (OLST) as a simple measurement tool to assess static balance. The activity was conducted in the elderly community in RT 05/RW 08, Karang Anyar Village, Central Jakarta. The test was conducted by asking participants to stand on one leg, and a time was determined until they lost their balance. The screening results showed variations in balance ability, with some elderly still in the good category, while others showed a decline in balance ability and were at risk of falls. These findings demonstrate the importance of balance training programs, muscle strengthening, and fall prevention education for the elderly. This screening activity is expected to form the basis for planning further health interventions to improve the safety and quality of life of the elderly in the community.

Andia Janash Mumthaza; Afriyanti Eva Belinda Lase; Irfan Achmad Musadat; Niken Widyastuti; Harianto Simarmata

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to determine the description of work motivation, workload, and employee performance, as well as to analyze the magnitude of the influence of work motivation and workload on employee performance, both partially and simultaneously. The research method used is descriptive and verification with a quantitative approach. The study population includes all employees of the Bogor City Regional Revenue Agency, namely 83 ASN, who were used as respondents using a non-probability sampling technique through a saturated sampling approach. The results of the study indicate that the description of work motivation, workload, and employee performance are generally included in the sufficient category. Based on the results of the determination test, it is known that work motivation has a 53.5% effect on employee performance, while workload has a 13.9% effect on employee performance. Simultaneously, work motivation and workload have a 61.9% effect on employee performance. Thus, the results of the hypothesis test prove that work motivation and workload have a significant effect on employee performance.

Agnia Fitri

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2025 Pusat Riset dan Inovasi Nasional

This study aims to explain the level of student interest and various aspects that influence their interest in reading poetry among students of the Department of Indonesian Language and Literature Education, Lambung Mangkurat University (ULM) class of 2024. The research focuses on how students interpret poetry, factors that encourage and inhibit reading interest, and the role of the academic environment in shaping literary appreciation, especially poetry. This study uses a descriptive qualitative approach through interviews and documentation to gain an in-depth understanding of students' experiences, views, and habits in reading poetry. The results show that students' interest in poetry is in the moderate category. Some students consider poetry to be beautiful and meaningful works, thus helping them to reflect on themselves and increase their interest in reading. However, others find it difficult to understand the implied meaning in poetry and consider poetry a complicated and less interesting genre. Factors that encourage interest in reading poetry include the active role of lecturers in presenting interesting poetry material, campus literary activities such as poetry readings and competitions, and the existence of student communities that focus on writing and literary appreciation. Meanwhile, obstacles found include limited literacy facilities such as reading rooms and poetry book collections, low student personal motivation, and the dominance of digital media which is more practical and entertaining than printed literary works. This research emphasizes the importance of creative learning strategies and support for campus activities to revitalize the culture of reading poetry so that literary appreciation can develop more optimally.

Margaret Simangunsong; Zamzami Zamzami; Parmadi Parmadi

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

This study aims to: 1) identify and analyze the degree of fiscal decentralization and the level of financial independence of regencies and cities in North Sumatra Province during the period 2015–2024; and 2) analyze the variation in regional revenue realization based on its components, as well as the variation in regional financial capacity across regencies/cities during the same period. The methods used in this research include the Fiscal Decentralization Degree Ratio (DDF), the Regional Financial Independence Ratio (RKKD), and a Two-Way ANOVA test, supported by SPSS 20 software. The findings show that the degree of fiscal decentralization remains relatively low from year to year, indicating a strong dependence on central government transfers. Similarly, the regional financial independence ratio is also categorized as low, with an instructive pattern of relationship, meaning that regional governments still have limited ability to finance development needs independently. The Two-Way ANOVA test results reveal significant differences in regional revenue realization both across regencies/cities and across years within the study period. The largest variations are attributed to the differing characteristics of each regency/city, including economic potential, effectiveness in managing locally generated revenue, and variations in regional fiscal structures. These findings highlight the importance of enhancing fiscal capacity and optimizing local revenue sources throughout North Sumatra.