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Ahmad Syaickhu; Purwanto Purwanto

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen institutional capacity and develop the business units of the Padangan Village-Owned Enterprise (BUMDes) through enhanced managerial capabilities, business innovation, and enhanced digital marketing strategies tailored to local potential and needs. The program was implemented using a participatory empowerment approach involving various stakeholders, including the village government and local economic actors. The methods used included needs assessment, management and entrepreneurship training, intensive mentoring, and collaborative business planning. The program's results demonstrated significant improvements in BUMDes organizational governance, administrative professionalism, and a more organized and accountable financial reporting system. Furthermore, business unit diversification, local product quality improvement, and community capacity to utilize digital technology for marketing activities increased. The program also provided academic contributions in the form of empirical data and an applicable model of village empowerment based on Islamic economics. Overall, empowerment based on participation and Islamic economic values ​​has been proven to promote sustainable village economic resilience and independence.

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..

Difi Rizqiyah; Duwi Harisatul Mu’awenah; Endah Triwisuda Ningsih

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service program is designed to address the problem of low understanding of MA Taruna Islam Kraksaan students regarding the process of psychological development and self-potential. Many students do not understand the rhythm of development, abilities, and past experiences as important components in the formation of identity, which causes a lack of self-confidence, learning motivation, and ability adaptation. The main objective of this activity is to help students understand the laws of developmental rhythm, the law of survival, and the law of self-development so that they can gradually optimize their potential. Using qualitative methods, mentoring is carried out through lectures, group discussions, observations, interviews, and documentation. This ensures that students not only get theory but also engage in a reflective and participatory process. This program really helps improve students' understanding of self-development, as shown by increased self-confidence, motivation to learn, self-reflection skills, and readiness to face academic and social challenges. In addition, students show a more positive and adaptive attitude towards their potential in academic, emotional, and social terms.

Rafael Ivo Jonatan; Rendra Arief Hidayat

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

This study analyzes the effect of Bitcoin prices, the LQ45 Index, mutual fund net asset value (NAV), and the net profit margin (NPM) of gold mining companies on the price of gold as a safe haven asset within the context of the Indonesian financial market. Gold is often seen as a safe haven asset that is the primary choice of investors when economic uncertainty increases, but the relationship between gold and various other investment instruments still requires further study. This study uses a multiple linear regression method with a robust standard errors approach to analyze 420 monthly and quarterly data observations during the 2018-2022 period. The results of the study found that the price of Bitcoin and the NPM of gold mining companies had a significant positive influence on the price of gold, while the LQ45 Index had a significant influence effect. Meanwhile, the NAV of mutual funds showed a significant positive influence that was not in line with the initial hypothesis. These findings indicate that gold does not always function absolutely as a safe haven asset, as its role is contextual and still influenced by the dynamics of other investment instruments such as digital assets, stock markets, and mutual funds. The study's results make an important contribution to financial literature by proving that the safe haven characteristics of gold are complex and dynamic, so investors need to consider various factors and market conditions before allocating investments to gold as a hedging strategy in their portfolios.

Rizoura, Fatur Rahman; Sihotang, Gresia Natalia; Situmeang, Rastha Caronika

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

This study aims to explore the process of digital transformation and innovative strategies adopted by micro, small, and medium enterprises (MSMEs) in the context of the digital economy. The research focuses on understanding how micro MSME actors adopt digital technology, the challenges they face, and the implications for business independence and competitiveness. A qualitative descriptive approach with a single case study design was employed, focusing on one micro culinary MSME in Medan City. Data were collected through in depth interviews, direct observation, and digital documentation, and analyzed using thematic analysis techniques. The findings indicate that the use of social media for marketing purposes has increased business visibility and expanded customer reach at the local level. However, digital transformation remains at an early stage, constrained by limited capital, low digital literacy, and the lack of integrated digital business systems. These results suggest that digital transformation in micro MSMEs is a gradual and context dependent process that requires strong ecosystem support to enhance sustainable business independence and competitiveness. This study contributes to the literature by providing qualitative empirical insights into digital transformation at the micro enterprise level.

Dadang Purwo Ariwidodo; Mohamad Johan Efendi; Elly Joenarni

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines how changes in company value are affected by profitability, liquidity, and asset structure using a case study of PT Bank Central Asia Tbk from 2017 to 2024. The Fixed Asset Ratio (FAR), which serves as a proxy for asset structure, the Return on Assets (ROA), which measures profitability, and the Current Ratio (CR), which measures liquidity, are the independent variables in the Price to Book Value (PBV) ratio. The study data came from BCA's public annual financial reports, and SPSS software was used to do multiple linear regression analysis. The findings demonstrate that changes in firm valuation are significantly positively impacted by profitability, suggesting that improved profit performance fosters favorable investor attitudes. On the other hand, throughout the observation period, changes in the company's value are not significantly impacted by liquidity or asset structure. This result is consistent with some earlier research, although it varies in the area of liquidity's impact, indicating a lack of consistency among investigations. Practically speaking, banking management may utilize the study's findings to develop financial plans that emphasize boosting profitability in order to optimize business value. Academically, this study adds to the body of knowledge on the elements that influence corporate value, particularly in the Indonesian banking sector, and addresses the present research gap on the impact of liquidity and asset structure.

Jhon Fran Trio Halawa; Hendriyaldi Hendriyaldi; Try Syeftiani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the Critical Success Factors (CSF) in implementing the Village Information System (SID) in Muaro Pijoan Village, as part of the broader e-government initiative at the village level. The research employs a descriptive qualitative approach, utilizing interviews, observations, and documentation as data collection methods. The results of the study indicate that the implementation of SID has not been fully optimized due to several key challenges, including limited human resources, inadequate technological infrastructure, insufficient funding, and low community participation. Among these, the most influential factors for the success of SID are the capacity of human resources and the level of support from the local government. The study highlights the importance of improving government policies, enhancing the skills and competencies of human resources, and ensuring that specific budgets are allocated to sustain SID management. Furthermore, the findings suggest that improving the involvement of the community in the SID process is crucial for fostering transparency, accountability, and better governance at the village level. This research provides valuable insights into the necessary steps to improve the implementation of SID and contributes to the understanding of e-government success factors in rural areas.

Ajizah Himawati; Dewi Noor Susanti

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Games that were initially enjoyed individually and offline have now evolved into online games that allow interaction, competition, and friendship with other players in real-time. Online games are now increasingly popular, one of which is Mobile Legends. This game can be downloaded through the Play Store and App Store. In April 2024, Mobile Legends ranked the most popular game by downloads on the statista.com website. The research objective was to determine the influence of event marketing, content marketing, influencers, and the social environment on the decision to purchase Mobile Legends game skins in Kebumen Regency. The method used was non-probability sampling with a purposive sampling technique aimed at 100 users. Data collection techniques used questionnaires and literature studies. The data analysis technique used multiple linear regression, which was then processed with the SPSS application version 25.0 for Windows. The results showed that event marketing had a significant effect on purchasing decisions, content marketing had a significant effect on purchasing decisions, influencers had no significant effect on purchasing decisions, the social environment had no significant effect on purchasing decisions, and event marketing, content marketing, influencers, and the social environment simultaneously had a significant effect on purchasing decisions.

Imelda Virgula Wisang; Mariaty Hardiana Putri Falo; Leonarda Alfadina Tabun; Yosep Ejercito Falo; Vinsensius Ade Nong +1 more

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

This research aims to analyze the role of internal social media (ISM) in facilitating collaboration and innovation among employees within organizations. With the increasing adoption of digital platforms in the workplace, ISM has become an important tool for enhancing communication, knowledge sharing, and social interaction. This study explores how the use of ISM influences employee collaboration, leading to increased innovation and overall organizational performance. Through surveys and interviews with employees across various industries, this research gathers data on ISM usage, perceptions of collaboration, and levels of innovation. The results of the study indicate that ISM plays a significant role in enhancing employee collaboration by providing a platform for easy communication, information sharing, and community building. Furthermore, the study finds that collaboration facilitated by ISM positively impacts employee innovation, leading to the development of new ideas, improved processes, and enhanced products. This research highlights the importance of ISM in fostering a culture of collaboration and innovation within organizations and provides practical insights for organizations looking to leverage ISM for competitive advantage.

Maria Silviana Carcia; Frederika Susanti; Maria Atris Wolo; Maria Vivilani; Maria Fitri Dewi Damayanti +1 more

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

Leadership plays a crucial role in realizing digital transformation. Leaders who possess the ability to lead and utilize technology are called digital leaders. The era of information technology development, artificial intelligence, and the use of big data in the government sector will help improve services and accelerate work. The purpose of this study is to determine the role of digital leadership in digital transformation in the government sector. The research method used is a qualitative method with a literature study approach. The results show that the role of digital leadership is crucial in realizing digital transformation. By utilizing information technology, work processes in the government sector will be increasingly facilitated. In addition, the use of big data will simplify the decision-making process by leaders. Digital leadership also influences organizational culture, creating an environment that is more adaptive to technological changes. This enables government organizations to innovate more quickly in facing global challenges and increase operational efficiency. Furthermore, digital leadership also encourages collaboration between government agencies to achieve the common goal of accelerating digital transformation.

Feronica Della Puspita; Raisha Andriani; Nurul Kholifah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Changes in the lifestyles of the younger generation in Padang City have significantly contributed to the growth of the culinary and entertainment sectors, especially in services for birthday celebrations and small banquets presented in aesthetic and personalized packages. In this highly competitive culinary business, a strong branding strategy is essential for building a recognizable brand image and attracting consumers. Improving product quality and quantity, diversifying offerings, and providing a wide variety of products are critical for creating added value and expanding market share. Equally important, effective promotion enables companies to communicate with consumers, influence purchasing decisions, and strengthen brand loyalty. The general equilibrium concept offers a framework to understand how interconnected markets respond to changes in supply, demand, and consumer preferences, highlighting the need for businesses to continuously evaluate and adapt their strategies. This study emphasizes that success in Padang City’s bakery and culinary service industry depends on the integration of branding strategies, ongoing product development, and targeted promotional efforts, ensuring competitiveness, customer satisfaction, and sustainable business growth.

Vikor Eko Transilvanus; Angela Felisitas Ina Ritan; Arnoldus Yansen; Ega Selviani; Sisilia Sila +1 more

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the relationship between leadership style and effective communication in the decision-making process within an organizational environment. The leadership style applied by a leader is highly instrumental in determining the quality of communication established between the leader and employees. Effective communication characterized by the clear transmission of information, openness to input, and the ability to listen actively can enhance the accuracy of information, speed, and quality of decisions made. Using a qualitative descriptive approach, this research illustrates how leaders employ specific communication styles to foster employee engagement, strengthen coordination, and minimize misunderstandings during the decision-making process. The findings indicate that the more effective the leader's communication style, the better the quality of the resulting decisions, as the process involves a transparent, participatory, and responsive exchange of information. Thus, effective communication is a key element connecting leadership style with successful decision-making within an organization.

Audrianna Richella; Michelle Jesslyn; Christian Indra Darmawan

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

This study examines the differences between Micro, Small, and Medium Enterprises (MSMEs) and large corporations in utilizing e-commerce platforms for digital promotion, particularly through collaborations with influencers. The rapid development of digital technology has reshaped business competition and created unequal access to market opportunities, where corporations benefit from strong financial capacity, formal contractual structures, and comprehensive legal compliance, while MSMEs often struggle with limited resources, inconsistent product legality, and informal promotional arrangements. This research aims to analyze comparative practices in digital promotion between the two business scales and evaluate how regulatory frameworks support digital fairness for MSMEs within Indonesia’s e-commerce ecosystem. Using a qualitative method that combines literature review and in-depth interviews with three influencers, the study reveals significant distinctions in collaboration patterns, compensation systems, marketing flexibility, and legal assurance. The findings indicate that MSMEs exhibit higher adaptability and openness toward emerging creators, whereas corporations demonstrate stronger professionalism but lower responsiveness due to bureaucratic structures. The research further highlights persistent digital inequality shaped by differences in legal awareness, operational capacity, and marketing strategy. These findings imply the importance of enhancing MSME digital literacy, strengthening contractual governance, and improving regulatory responsiveness to ensure equitable participation in the digital market. Strengthening cooperative efforts between government, digital platforms, and influencer communities is essential for building a fairer and more inclusive e-commerce environment.

Paulus Juru; Maria Fraisceis Canserina Anggun Parera; Yosefa Yuliatrix; Sakarias Leanaldi; Denisco Vantefen Naga Costa +1 more

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

Ethical leadership is a crucial foundation for building an organizational culture of integrity, especially in this era of technological disruption and socio-economic complexity. This study examines how ethical leadership is implemented at Kopdit Bintang Timur, a credit union in Sikka Regency, to shape an organizational culture of integrity. Employing a descriptive narrative method with interview and observation techniques targeting managers and deputy managers, this research finds that ethical values such as honesty, fairness, and mutual cooperation are instilled through leader role modeling, transparent financial management, and active member participation. Key challenges include the difficulty of maintaining ethics amidst personal interests; however, routine oversight systems and fair complaint handling help to maintain integrity. The results indicate that ethical leadership contributes to member trust and organizational sustainability. Recommendations for development include formal ethics training programs and the utilization of technology to enhance transparency.

Wahyu Sihab; M. Hajar Dewantoro

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

Education plays a very important role in shaping morality, character, and self-esteem. Through Delors (1996), UNESCO outlines four pillars of modern education: learning to know, learning to do, learning to be, and learning to live together, which support human development. These principles have long been integrated into the Islamic educational tradition through the concept of Kaffah  Islam, which encourages faith, knowledge, and charity. The purpose of this study is to analyze the relevance and integration of UNESCO's educational principles from the perspective of Kaffah  and to analyze their implementation during the colonial era. Through a qualitative approach and literature review, the research findings show philosophical and practical agreement between the two paradigms. Islamic education during the colonial era not only served as a means of teaching religious knowledge but also as a means of fostering moral character, social solidarity, and a sense of responsibility in the face of a discriminatory education system. Thus, the integration of UNESCO and Kaffah  Islam shows that Islamic education had adopted the concept of holistic education before the formation of modern UNESCO. To support civilized independent education, it is important to contextualize these values in order to strengthen national education that balances knowledge, skills, spirituality, and social solidarity. 

Aditya Maulana Afrizal; Pratomo Setiaji

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Fortuna Furniture still manages its inventory manually, which causes many problems, including delayed reports, inaccurate information, and the potential for lost records. These issues affect the quality of decision-making and operational efficiency. This service aims to build a web-based inventory information system that improves speed, accuracy, and integration in inventory management. The system development process follows the Waterfall model SDLC approach, with requirements analysis, design, implementation, and testing supported by interviews, observation, and documentation. The results of the activity show that the developed system can reduce input errors, speed up the process of recording incoming and outgoing goods, and enable real-time stock monitoring. Additionally, the report generation process becomes more efficient and easier for management to access. Overall, the use of this information system significantly improved the efficiency of Fortuna Furniture's inventory management and demonstrated the importance of digitalization in helping businesses run more smoothly.

Wulan Noer Hidayati; Ratri Paramitalaksmi

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia's economic development. However, many MSMEs still face challenges in managing financial records and adapting to digital marketing, including the Cilor Maklor MSME in Argomulyo Village. The Cilor Maklor MSME in this location is one of the micro-enterprises that requires capacity building in both aspects. The main objective of this community service is to assist the Cilor Maklor MSME in understanding and implementing simple financial record-keeping methods and in improving its marketing capabilities through digital marketing, so that the MSME can adapt to current developments and expand its market reach. The method used in this activity includes three stages, namely: 1) MSME Survey, 2) Training and Mentoring, and 3) Evaluation. The results of the community service show an increase in MSMEs' knowledge, understanding, and skills in recording simple financial reports and in marketing products through digital platforms. In addition, this community service activity also has a positive impact on business capacity development and the sustainability of MSMEs.

Richard Andrew; Benedict Mario Septian Sondjaja; Jason Huangsadjaja; Anastasya Claudy Jennifer

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

There are plenty of useful activities that can be activated both by high school and higher education entities.  One of those activities is the tutorial program to introduce the higher education standard before a high school student picks their preferred program.  This program not only set to introduce the differences between higher education and high school standard but also to give plenty of chances.  Some of those chances are for higher education students to applied their experiences from the campus and for the alumni to go back into their past high school program.  The practiced of this activity run directly in Tarsisius II Catholic’s High School at Jakarta.  During the activity, the team that consists of higher education lecturer and students found out that there are significant gaps.  One of the most critical gap is to ensure the better two way communication in learning processes.  For this kind of thing, the lecturer and teams tried to not only see the paper result.  The adaptiveness from what they learn during the tutorial program is also important.  As a result, this tutorial work out successfully and could be implemented in several other tutorial program in other high schools.

Zakyah, Fauzyatuz; Musayyaroh, Hikmatul; Wisudaningsih , Endah Tri

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This study focuses on mentoring activities for male and female students of Madrasah Ibtidaiyah Khalafiyah Syafi’iyyah Zainul Hasan Genggong related to children’s development during the school period. The main issue identified is the lack of optimal learning motivation and independence among students, which affects their academic achievement and character formation. The purpose of this study is to improve students’ observation skills, creativity, critical thinking, emotional regulation, social interaction, and learning motivation in an integrated manner. This research employed a descriptive qualitative method with observation, interviews, and in-depth documentation as the primary data collection techniques. The findings indicate a significant improvement in students’ concentration, creative expression through drawing, logical thinking, emotional stability, harmonious social interaction, as well as motivation and discipline in learning. The mentoring activities provide a sustainable positive impact on students’ psychological growth and holistic development within the madrasah environment

Richard Andrew; Benedict Mario Septian Sondjaja; Jason Huangsadjaja; Anastasya Claudy Jennifer

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

There are plenty of useful activities that can be activated both by high school and higher education entities.  One of those activities is the tutorial program to introduce the higher education standard before a high school student picks their preferred program.  This program not only set to introduce the differences between higher education and high school standard but also to give plenty of chances.  Some of those chances are for higher education students to applied their experiences from the campus and for the alumni to go back into their past high school program.  The practiced of this activity run directly in Tarsisius II Catholic’s High School at Jakarta.  During the activity, the team that consists of higher education lecturer and students found out that there are significant gaps.  One of the most critical gap is to ensure the better two way communication in learning processes.  For this kind of thing, the lecturer and teams tried to not only see the paper result.  The adaptiveness from what they learn during the tutorial program is also important.  As a result, this tutorial work out successfully and could be implemented in several other tutorial program in other high schools.