Publication Search

Effective and efficient financial management is essential for the success of UMKM. However, UMKM are often hampered in optimizing their performance and competitiveness due to lack of knowledge and skills in financial management. Therefore, this community service aims to train UMKM in financial management to improve their financial literacy and their ability to utilize skills in business management. This activity uses a participatory approach by involving UMKM in the Bugangan Village area and the method includes theoretical explanations and direct practical assistance. The training materials include basic concepts of financial management and simple financial report analysis. The results showed that participants had a better understanding and skills to manage business finances more effectively. In addition, participants also reported increased time efficiency and accuracy of financial records after the training was implemented. Thus, this program is expected to help UMKM become more adaptive to the demands of the digital era and contribute to sustainable local economic growth.

This study aims to investigate the interplay between good governance, earnings management, tax compliance, and firm longevity in fostering sustainable futures for organizations. Employing a qualitative research design, the study utilizes semi-structured interviews with key stakeholders from a diverse range of firms. Sampling techniques involve purposive sampling to ensure representation across industries and organizational sizes. Data analysis adopts thematic analysis, allowing for the identification of patterns and themes within the qualitative data. The findings reveal intricate relationships between governance practices, earnings management strategies, tax compliance behaviors, and long-term firm sustainability. Insights from this study contribute to the understanding of how organizational practices influence sustainability and inform policymakers and practitioners on fostering responsible corporate behavior for long-term viability.

Poetry is a literary work that expresses thoughts and expresses the soul through aesthetic words. Poetry is also a literary work in which there are many signs, both in the form of meanings that need to be translated by the readers themselves and linguistic markers that do not require reinterpretation. Semiotics is a field of science that examines the role of signs in a literary work. The sign and everything related to the sign, both the way the sign is sent and received, will have meaning and significance. This study aims to determine the markers in a poem by Heri Isnaini entitled “Mata-Mata” using Charles Sanders Peirce's semiotic theory. This study used descriptive qualitative method. Research on this poem is considered interesting because the use of diction in it only has slight differences and seems repetitive. Therefore, semiotics has an important role in analyzing a poem so that the poem can provide an overview and understanding to the reader.

This study aims to determine the implementation problems of instilling entrepreneurial character in early childhood. This study uses the Systematic Literature Review (SLR) method by collecting and analyzing journals related to keywords. Based on the literature study conducted, it was found that the importance of planting and increasing understanding of the concept of entrepreneurship from an early age starting from early childhood education, this implementation needs examples in the form of activities carried out by playing to provide a good understanding of students. Another problem, students are less motivated to look for reference materials related to the material provided. Based on the analysis of learning tools, the entrepreneurship material being taught is still not sustainable so that the expected competencies are not clear. In addition, learning activities are still centered on the teacher. The results of the analysis of reference books to see the contents of the material, especially the main economic activity material. How the material is presented, examples, and practical implementation in accordance with the syllabus of existing subject matter. After the basic economic activity reference books are reviewed as teaching materials in accordance with the learning tools that have been developed.

Retirement is an important event that marks the change from adult life to old life.   One of the things that need to be prepared in facing retirement is to reduce the workload as retirement approaches.  The sociological transition theory developed by William Bridges, known as the "Bridges Transition Model," underscores the importance of understanding and managing change as a transitional process involving three main stages: suffix, neutral, and beginning, The theory of social capital proposed by Pierre Bourdieu can provide relevant understanding related to the phenomenon of teacher adaptation in retirement. This theory emphasizes the importance of social networks and relationships in the lives of individuals, and considers social capital as a valuable resource.  The study used a qualitative approach, which showed that teachers who had strong social networks during their careers were more likely to have social support and resources that could help them in post-retirement adaptation.  Teachers who have strong social networks during their careers are better able to cope with the challenges of post-retirement adaptation.  On the other hand, the results also show that teachers who lack social capital or have a more limited social network will have difficulty in post-retirement adaptation.

Background : Health is an indicator to measure the level of welfare of a society or nation. The current healthy paradigm being promoted requires a change in people's mindset from treating disease to maintaining or maintaining health so that you don't get sick, therefore an understanding of disease and how to prevent it needs to be disseminated to the community. One aspect of health at the end of the 20th century which was a disaster for humans was the emergence of a disease caused by a virus called HIV (Human Immunodeficiency Virus) which can cause AIDS (Acquired Immuno Deficiency Syndrome). Purpose of Writing : To find out the Effectiveness of Implementing the Android-Based HIV Care Tools Application for Lifestyle Changes in Mothers with HIV/AIDS at the Malingping Health Center in 2023. Research Methods : The type of research used was quantitative research. This research method is experimental with the type of Quasy Experimental (pseudo-experimental) with a one-group pretest-posttest design. This research was conducted at the Malingping Health Center in January-February 2023. The population in this study totaled 35 samples while the sample numbered 30 by means of sampling using purposive sampling. Research results : Output on the Chi Square Tests table, the calculated value of X2 = 38.830 with ap value = 0.000 <0.05 then Ho is rejected. So, it can be concluded that there is an effective relationship between the Implementation of the Android-Based HIV Care Tools Application on Lifestyle Changes in Mothers with HIV/AIDS. Conclusions and Suggestions: There is Application for Lifestyle Changes in Mothers with HIV/AIDS at the Malingping Health Center in 2023. It is hoped that the public will further increase their knowledge of the Care Tools program by actively participating in counseling given by related healthnworkes so that knowledge can be good and HIV transmission can be prevented.

This will system has been running since ancient times, not only the Islamic religion regulates it, but every community has an understanding of wills. A will is a gift of property from a person to another person or to several people whose implementation is after the person's death. The type of research used is library research, because the study is focused on library materials by tracing and examining academic standard literature. Methods of data collection in the form of books, journals, and Islamic law compilation regulations (KHI). The results of the study show that Syafiiyah's legal view of wills applies to anyone who is not an heir. However, there are limitations to giving the will. Where, a person is only entitled to bequeath a small portion of his property. This is intended so that the will does not harm the heirs left behind. Meanwhile, the pillars in the will in the view of fiwih Syafiiyah are the person who inherits, the person who is inherited, the will and the presence of sighar or consent qabul. Whereas the will according to positive law states that the existence of article 195 of the Compilation of Islamic Law (KHI) can be realized in the current Indonesian context because in general the existence of the Compilation of Islamic Law (KHI) includes article 195.

the purpose of this study is to identify public service innovations, namely the SAMBARA (West Java Mobile Samsat) application in paying motor vehicle taxes. This research seeks to explore the benefits of this Sambara innovation for the people of West Java. This study used a qualitative research method with a literature study approach. Some of the findings from this research are that the Sambara innovation can make payments online, can find out a map of the Samsat location, can check vehicle data, can verify vehicle tax using the NIK and vehicle frame number. Other findings are supporting factors, namely cooperation and support from various parties as well as the position of the private sector which contributes to operational provision. However, in making tax payments the Sambara application still has problems and there is still low understanding and lack of information to the public about the Sambara application.

The problem faced by Vocational High Schools Accounting teachers in Tulungagung Regency is that the concept of higher order thinking skills has not been implemented optimally in compiling accounting questions. The purpose of holding this community service is to increase understanding of by Vocational High Schools Accounting teachers in compiling accounting questions based on higher order thinking skills. The method of community service activities is in the form of training for members of the Vocational High Schools Accounting Teachers Organization in Tulungagung Regency. This activity consists of the preparation stage, the implementation stage, and the monitoring and evaluation stage. The results of the evaluation of this activity showed that vocational Accounting teachers in Tulungagung Regency had a better understanding of the concept of higher order thinking skills and their application in compiling accounting questions.

After the spread of Islam in the Buton islands brought by Sheikh Abdul Wahid for the second time in 1948 H. Then the intellectuals or Islamic intellectuals who came from Buton. Taking the initiative to develop teachings throughout the coastal areas of Buton, especially on the western coast of Siompu Island, where one of the teachings is teaching about tahlilan. The purpose of this study was to find out how the community understands the tahlilan tradition in West Siompu sub-district? And to find out the method of preaching Bil' wisdom in understanding the tahlilan tradition in Siompu Barat sub-district? Data collected using data collection methods, namely: observation, interviews and documentation methods. The results of this study can be recommended for further research on the history of Buton. In particular, the western Siompu area. As an effort to add a little reference and knowledge about the history of the arrival of Islam in the land of Buton.

This community service activity aims to empower the youth of Karang Taruna in Rukun Warga 06, Cipedak area, Jagakarsa, South Jakarta, through training in basic home electrical installation. The empowerment initiative is expected to enhance the participants’ technical skills and economic independence in facing the challenges of the job market, particularly in the electrical sector, which offers broad prospects. The implementation methods include material delivery/counseling sessions, hands-on practical training, and participant skill evaluation. The results of the activity show an increase in participants' understanding of basic electrical installation and adequate practical skills applicable at the household level. Participant success was assessed based on their ability to assemble electrical circuits and conduct electricity through prepared media, as indicated by the illumination of light bulbs in each installed circuit. This activity has had a positive impact in shaping more productive youth who are ready to compete in the workforce, while also contributing to community-based local development. The results of the counseling and training on electrical installation for simple houses showed that 80% of the participants were able to carry out residential electrical installations properly and in accordance with the PUIL 2000 standards.

In the digital era, some MSMEs have not been able to compete in facing the challenges of increasing visibility and turnover through digital promotion. One of the main obstacles is the limited understanding and strategies in using social media, especially Instagram, which has the potential to support market expansion and brand recognition. This Community Service activity (PKM) is designed to provide assistance to Kamala Coffee in utilizing Instagram Insight and implementing effective logo branding. The activity stages include needs analysis, preparation of training materials, hands-on training, as well as implementation and evaluation of results. Based on the results of the activities, there was a significant increase in engagement and reach of content on social media, especially through the Instagram Insight feature. The use of a new and attractive logo also helped increase brand awareness. Through this approach, Kamala Coffee is expected to maximize their digital potential to achieve their target turnover and strengthen their position in the local market.

Christian religious education is an important aspect in the formation of character and the development of children. In this context, teacher creativity and the role of parents play a significant role in increasing children's interest in learning through Christian religious education. However, there are challenges in terms of a lack of understanding of the importance of creativity, a lack of creative teaching methods, and suboptimal involvement between teachers and parents. Therefore, this study aims to analyze the role of teacher and parent creativity in increasing children's interest in learning through Christian religious education. Through a qualitative approach and data analysis, this study identified existing problems and provided workable solutions. The results of the study show that a deep understanding of the importance of creativity, the use of creative teaching methods, and the active involvement of teachers and parents can encourage children's interest in learning in the context of Christian religious education. This study provides practical recommendations to enhance the role of teacher and parent creativity in strengthening children's interest in learning through Christian religious education, with the hope of improving the quality of Christian religious education that children receive.

Behavioral economics has emerged as a significant field in understanding consumer behavior, particularly in advertising. This paper examines the application of behavioral economics principles, such as scarcity, social proof, and emotional appeal, in influencing consumer decision-making. Through an in-depth analysis of advertising techniques across various industries, the study assesses their effectiveness and ethical implications, particularly in terms of consumer welfare. Results reveal that while these psychological triggers can effectively drive sales, they also present ethical concerns regarding consumer autonomy and well-being.

  Abstract: Christian religious education has the goal of teaching students the principles of Christian life, including moral values such as love, forgiveness, justice, and brotherhood. Christian religious education can help students understand and appreciate other religions with an inclusive attitude, tolerance, and respect for religious differences. However, there are several challenges that need to be overcome in implementing Christian religious education as an educational restoration agent to create a harmonious religious life in schools. One of the main challenges is the lack of understanding of religious moderation. In this research, the writer took the step of doing a literature study. Christian religious education plays a vital role as an educational restoration agent in creating a harmonious religious life in schools. Through teaching moral values, respect for religious diversity, character building, and interreligious dialogue, Christian religious education contributes to shaping students who live according to religious values and in harmony with fellow human beings.  

The main problem in this paper is the unsatisfactory student learning outcomes caused by several factors, namely factors from within the students themselves, namely student interest, attention, talent and student IQ and factors from outside the student's self, namely environmental factors. This is evidenced by the lack of students' understanding of historical material about Islam in the modern era (1800-present). In addition, learning activities often only store event names, chronologies, years, and character names. Therefore it is hoped that the use of audio-visual learning media can arouse students' interest and not be boring. The purpose of this research is to find out how the learning outcomes are using audio-visual media in learning Islamic Religious Education Class XI SMKN 2 Bukittinggi. With the research hypothesis, Ha: learning outcomes with audiovisual media are better than learning outcomes without audiovisual media and Ho learning outcomes with audiovisual media are worse than learning outcomes without audiovisual media. Experimental design with group pre-test post-test design. Population and sample class XI. One class was selected as a random sample, namely class XI Boga 3 as the research object. Data collection techniques with testing. The sampling technique used is the sampling technique. Data analysis using statistical analysis. Class XI students of SMKN 2 Bukittinggi perform better when using audiovisual media, according to the author's research on the effect of audiovisual media on student learning outcomes on the topic of PAI. We can see this from the results of the analysis of the t-test (Paired Sample t-Test) with the final data obtained, namely t count = 8.926 > t table = 2.120 with a significant level α = 0.05, it can be concluded that the hypothesis Ha is accepted and Ho was rejected

This community service activity in the form of technical guidance on the procedures for the Annual Member Meeting (RAT) of the Cooperative is carried out in order to provide understanding to the management, supervisors and members of the cooperative. This technical guidance is carried out directly when the Five Pillar Synergy Consumer Cooperative implements the RAT for the 2021 Fiscal Year. This direct practical technical guidance activity is very effective, so that the management, supervisors, and members of the cooperative simultaneously gain knowledge and understanding of the procedures for -RAT cooperative according to statutory provisions

The purpose of writing this article is to provide information related to the concept of literacy that has been implemented in learning activities in schools. How literacy activities are carried out in accordance with the concept that has been understood and whether the concept of literacy is in accordance with the actual concept. Secondly, this article will also contain information about the understanding of the concept of literacy based on the results of the literature review. In addition, this writing will provide the results of studies and analyses, how the implementation of literacy activities in schools, and how the impact is in improving the literacy skills of students, especially in elementary schools. The writing of this article is based on a literature review and observation results by conducting interviews and direct observation of literacy activities carried out, the data obtained from various sources is then analy kozed and discussed descriptively exploratively. From the data obtained, information is obtained that, there are already literacy activities carried out in elementary schools, literacy activities carried out are in accordance with the concept of literacy, but the main concern is that literacy activities carried out are not optimal and not sustainable, so they are less able to build a culture of literacy in schools.

The development of technology, information and communication resulted in the globalization of the world which took place quickly and dynamically. Globalization brings changes in various everyday issues such as social, monetary, and cultural. Especially in the economic field which has major consequences for changes in the governance of business cooperation and competition as well as the duties of governments in various parts of the world. Therefore, this requires business people to continue to innovate in the face of increasingly fierce competition, because competition does not only come from local business competition but has penetrated world associations. The components that drive this paper are to analyze and find out the understanding and what are the scopes faced by business people in entering the world of global marketing, which is to help the world export and import between countries. This study uses a qualitative descriptive method, the method used in writing this scientific work is to use the library study method. Where researchers look for discussion material from the internet and books obtained from the official website and other supporting documents. Through this research, it is hoped that problems or obstacles from the marketing strategy used and alternative solutions to existing problems can be identified to achieve a better performance improvement.

This research is an experimental research which aim is to know whether Realistic Mathematics Education approach is effective on ability of students’ mathematical concept understanding or not. The population in this research is all the students of class VIII SMP Swasta Bakti Mulia Onanrunggu. The sample is the students of class VIII-A as experimental group and the students of class VIII-B as control group. The instruments which are used consist of the ability of mathematical concept understanding test in α = 5% and df = 28 + 30 - 2 = 56, teacher’s observation notes, and student’s observation notes. Data analysis is done with t test, minimal mastery criteria , classroom activity and student response . The results of this research proves that Realistic Mathematics Education approach is effective on the ability of students’ mathematical concept understanding within score of t count is greater than t table . Classical mastery criteria accomplished by (85,7%) within individual mastery reach into 75,67. Class activity falls into the active category (76,7%), and student responses fall into the positive category (91,06%).