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Firno Hadi; Suherman Suherman; Abdurrahman Mansyur; Muh. Mahrup Zainuddin Sabari; Riska Julianti Ade Lismula

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The Nanga Sira Mangrove Forest Tourism Area is an ecotourism destination with significant natural potential that has not been utilized optimally. The managing community faces constraints in aspects of digital marketing, educational content development, governance, and supporting facilities. This community service program aims to implement strategic collaboration between higher education institutions and the community to increase tourist visits through a participatory action research approach. The implementation method includes four main stages: observation, participatory planning, activity implementation, and monitoring and evaluation. Core activities conducted include digital marketing training and creative content creation, development of environmental conservation education materials, improvement of tourism governance systems, and physical infrastructure enhancement. Evaluation results show a significant increase in community capacity with a 75% rise in social media interactions and 40% growth in tourist visits over a two-month period. This program successfully proves that the higher education-community collaboration model is effective as a strategy for sustainable tourism development. Recommendations include the importance of continuous mentoring and the development of more innovative tourism packages.

Nurul Hidayat; Gea Dilah Hermila; Jesika Dela Maharani; Fahrul Ilham Muhti; Owen Petit +3 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Nutritional problems in toddlers remain a public health challenge in Indonesia, including in Tarakan City, North Kalimantan. The 2018 Basic Health Research (Riskesdas) data shows a high prevalence of malnutrition, severe malnutrition, and stunting in toddlers, with data showing that based on the body weight index (BB/A) the prevalence of malnourished toddlers is 3.9% while 13.8% of toddlers are undernourished. Based on the height-for-age (H/A) index, there are 11.5% of toddlers with very short nutritional status and 19.3% of toddlers with stunted nutritional status. Meanwhile, based on the weight-for-height (BB/H) index, the proportion of very wasted children is 3.5%, undernourished children are 6.7%, and overweight children are 8% (Riskesdas, 2018). Because of these problems, early nutrition education efforts are needed. This community service activity aims to increase the knowledge of toddler mothers about the importance of balanced nutrition for children, especially through the use of UHT milk as a nutritional supplement, as well as strengthening the role of integrated health posts (Posyandu) in monitoring child growth and development. Thus, this community service activity contributes to raising public awareness of the importance of meeting toddler nutritional needs and is expected to support government programs to reduce the prevalence of stunting in Tarakan City.

Syam, Nasruddin; Akbar, Nurlina; Hamzah, Wardiah; Sulaeman, Ulfa; Abdul Muhdi Ardiansar AK +2 more

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

Food safety is crucial for public health, particularly in rural areas with limited access to information and food additive (BTP) detection tools. The PKK group in Borisallo Village faces challenges due to low awareness about the dangers of BTP such as formalin, borax, Rhodamin B, methanol yellow, and synthetic sweeteners, as well as limited skills in detecting these substances. This Community Service (PKM) program aims to enhance the knowledge and skills of PKK members through education and training on natural BTP detection and food processing. Methods include counseling, demonstrations using organoleptic and household tests, and practicing with natural alternatives for preservatives, sweeteners, and food colorings. Results showed a significant increase in participants' understanding and detection ability, as seen in the pretest and posttest evaluations. The provision of portable stoves and pans also ensures sustainability of the activities. This program strengthens the PKK's role in food safety supervision at the village level and suggests further training, additional detection tools, and more collaboration with health centers and local governments to sustain the initiative.

Al Nufus, Hafiz; Paramitalaksmi, Ratri

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

The mentoring program was implemented to address issues related to the low practice of financial recordkeeping and the suboptimal utilization of digital marketing among Aisyah Laundry MSMEs in Dusun Gatak. The objective of this activity was to implement a simple financial recording system, build a basic understanding of the separation between personal and business finances, and introduce digital marketing strategies aimed at enhancing business management effectiveness. The methods employed included a participatory approach through initial condition observation, socialization of the benefits of recordkeeping, training in the use of simple bookkeeping formats, digital content training, and outcome evaluation. The results demonstrated a significant improvement in the regularity of daily transaction recording, administrative skills, and the establishment of a more systematic financial management pattern. In the marketing aspect, activation of the business’s Instagram account contributed to expanded service information outreach, increased customer interest, and a shift in the business owner's perspective regarding the importance of digital media. These findings affirm that hands-on mentoring is effective in improving financial and digital literacy among MSMEs and in encouraging sustainable changes in business behavior.

Tri Wahyuni Kusuma Anggun; Eka Febi Alansari; Astrid Levina Oktaviani

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The management of Material Safety Data Sheets (MSDS) at PT Phapros Tbk still faces obstacles in the form of difficult document access, numerous files scattered across several folders, and MSDS presented in English that is difficult for workers to understand. This condition has the potential to hinder understanding of chemical safety information in the work environment. This activity aims to develop a digital innovation in the form of the QR-Safe system to facilitate access and improve workers' understanding of basic MSDS information. The implementation methods include identifying problems through observation and interviews, developing a simplified MSDS summary template consisting of five main sections, creating QR codes for each chemical, and socializing the use of this innovation to employees. The results of the activity show that QR-Safe and the MSDS summary are able to speed up document searches, present safety information more concisely, and make it easier for workers to understand hazard identification, handling procedures, and the use of personal protective equipment. This innovation also contributes to improving the effectiveness of Occupational Safety and Health (OSH) in companies. The digitization of MSDS through the QR-Safe digital innovation is highly effective in improving workers' accessibility to and understanding of chemical safety information.

Auliana Nurutsani Umaya; Levina Mutiara Alfarel; Mutiara Ni’matul Maula; Bambang Suwerda

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Organic waste management at Yogyakarta International Airport (YIA) is still not optimal, even though organic waste production averages 1,264 kg per month. This community service activity aims to develop technological innovations through the utilization of eggshell waste and Black Soldier Fly (BSF) maggots into economically valuable pellet feed products. The activity was carried out from October 8 to 15, 2025, involving three workers from the Temporary Processing Site (TPS) of PT Angkasa Pura Indonesia YIA. The implementation methods included an initial survey, education, demonstration of pellet production, and evaluation of participants' skills and product quality. The production process involved drying, grinding the ingredients, mixing the ingredients, molding, and drying the pellets. The results showed that the workers were able to independently carry out the production process and produce pellets with good physical quality. Cost analysis showed that the cost of production was IDR 47,989/kg, with a potential profit margin of 30% and an estimated return on investment within ±7 months. This innovation has proven effective in reducing waste volume, increasing the added value of organic waste, and supporting the principles of zero waste and circular economy in the airport area. This program has the potential to be further developed as a model for sustainable organic waste management.

Khoirunnisa Dzakia Indrasari; Nunik Andina Rahmawati; Fadelia Sabrina Putri Cantika

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The cement packaging waste (paper sack) and leftover cardboard are types of waste generated from daily work activities at PT X. These wastes were found to be piled up without any proper utilization, thus posing a potential breeding ground for disease vectors and potentially polluting the workplace environment. The socialization activity conducted aimed to provide education and innovation in sanitation technology engineering by utilizing mirror frame products with economic value, applying the 3R principles of reducing, reusing, and recycling. The method was implemented through a socialization activity using a one-on-one approach. An evaluation of increased understanding was conducted using pre- and post-tests consisting of 10 questions. Based on the normality test results, a p-value of 0.600 and 0.124 was obtained, which exceeded the alpha value, indicating that the data followed a normal distribution and could proceed with parametric testing using the Paired Sample T-Test. The p-value or sig obtained was 0.006, which is below the alpha value (0.05), so it can be concluded that h alpha is greater than h0. This means that h alpha is accepted and h0 is rejected, indicating that there is a difference between the pre-test and post-test results.

Agil Agil; Antoni Alan; Endah Tri Wisudaningsih

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service program aims to strengthen the developmental aspects of students at Madrasah Tsanawiyah Ihamul Hasan Rcek Tiris, covering physical, cognitive, social, and emotional development holistically. The program was implemented through a collaborative participatory model involving teachers, students, and a university mentoring team. The activities consisted of an initial assessment, training sessions, consultations, counseling, character building, and a qualitative evaluation conducted over three months. The results show significant improvements in students’ learning motivation, active learning styles, self-confidence, social interaction skills, emotional stability, and healthy lifestyle habits. This strengthening program contributed to shaping students who are more independent, well-charactered, and adaptive to contemporary educational challenges. These findings align with holistic development theories emphasizing the integration of physical, cognitive, social, and emotional aspects to support optimal student growth. Overall, the program produced positive impacts and offers a sustainable model for student development within the madrasah setting.

Nuryana, Riska; Nagaring, Sulaiman Putra; Lahay, Sitty Fadhilla Fitrianty

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Anemia is one of the most common nutritional problems in the world and is mainly caused by iron deficiency. In Indonesia, the prevalence of anemia among adolescents remains high, especially in adolescent girls who have greater iron requirements due to growth and menstruation. Low levels of knowledge, unbalanced dietary patterns, and poor adherence to iron supplementation are the main factors contributing to anemia in this group. Therefore, efforts to increase knowledge through health education activities are needed. This Community Service activity aimed to increase the knowledge of adolescent girls about anemia prevention through improving iron intake and adopting a healthy lifestyle. The activity was carried out in Bongohulawa, Limboto District, Gorontalo Regency, on November 3, 2025, involving 40 adolescent girls. The methods used included health education, interactive discussions, demonstrations, and distribution of educational media. Evaluation was conducted using a pre-test and post-test. The pre-test results showed that only 25% of participants had good knowledge, while 45% had moderate knowledge and 30% had poor knowledge. After the educational intervention, the percentage of participants with good knowledge increased to 75%, moderate knowledge decreased to 20%, and poor knowledge decreased to 5%. It can be concluded that this educational activity was effective in increasing adolescent girls’ knowledge of anemia prevention and the importance of iron intake and a healthy lifestyle as early preventive measures.

Nuryana, Riska; Nagaring, Sulaiman Putra; Lahay, Sitty Fadhilla Fitrianty

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Anemia is one of the most common nutritional problems in the world and is mainly caused by iron deficiency. In Indonesia, the prevalence of anemia among adolescents remains high, especially in adolescent girls who have greater iron requirements due to growth and menstruation. Low levels of knowledge, unbalanced dietary patterns, and poor adherence to iron supplementation are the main factors contributing to anemia in this group. Therefore, efforts to increase knowledge through health education activities are needed. This Community Service activity aimed to increase the knowledge of adolescent girls about anemia prevention through improving iron intake and adopting a healthy lifestyle. The activity was carried out in Bongohulawa, Limboto District, Gorontalo Regency, on November 3, 2025, involving 40 adolescent girls. The methods used included health education, interactive discussions, demonstrations, and distribution of educational media. Evaluation was conducted using a pre-test and post-test. The pre-test results showed that only 25% of participants had good knowledge, while 45% had moderate knowledge and 30% had poor knowledge. After the educational intervention, the percentage of participants with good knowledge increased to 75%, moderate knowledge decreased to 20%, and poor knowledge decreased to 5%. It can be concluded that this educational activity was effective in increasing adolescent girls’ knowledge of anemia prevention and the importance of iron intake and a healthy lifestyle as early preventive measures.

Mila Dea Anathasia; Muhammad Abdullah Mafahir; Ahmad Rohidin; Riyono Riyono

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This service activity was carried out in the Domestic Trade Sector, Central Java Provincial Industry and Trade Office with the aim of supporting the data collection process and updating the prices of basic necessities. This activity focuses on providing accurate and up-to-date price data as the basis for making price stabilization policies by local governments. The implementation of activities includes observation of the internal data collection system, daily price data input, data validation, and preparation of price development reports. In addition, the service team also coordinates with field officers and market managers to ensure the completeness of information and consistency of the data received. The technical assistance process related to the use of data collection application tools is also carried out to improve the competence of apparatus in managing information more effectively. The results of the activity show that systematic data updates are able to improve administrative efficiency, database accuracy, and support decision-making processes related to regional economic stability. Furthermore, the availability of more reliable price data allows local governments to detect potential price fluctuations early and formulate more timely and targeted intervention steps.

Arrizki, Tri; Reflis , Reflis; Fajarwanto, Rama; Hikmawati, Rina; Karlina, Desi

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to forecast beef prices in Palembang City and at the national level in Indonesia using the Autoregressive Integrated Moving Average (ARIMA) method. The data used are the monthly average beef prices for the period January 2019 to December 2024. The analysis involves stationarity tests using Augmented Dickey-Fuller (ADF), model identification through Autocorrelation Function (ACF) and Partial Autocorrelation Function (PACF) plots, parameter estimation with Maximum Likelihood Estimation (MLE), and residual diagnostics with the Ljung-Box and Jarque-Bera tests. The results show that beef prices at both regional levels are not stationary at the level but become stationary after the first differencing (I(1)). The best ARIMA models obtained are ARIMA(0,1,1) for Palembang City and ARIMA(1,1,0) for the national level. Both models successfully predict price fluctuations with a low error rate and show a moderate price increase trend. These findings provide practical implications for price stabilization policy making and beef-related business planning. The forecast results state that beef prices in Palembang City and nationally are predicted to tend to rise in 2025 from January to December.  

Siti Trizuwani; Cecep Castrawijaya

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

In this era of digital disruption, Islamic banks face significant challenges in maintaining public trust. Despite growth in assets and market share, many believe that Islamic banks operatein much the same way as conventional banks, while financing marginsare often considered higher than conventional bank interest rates. This perception contributes to low public trust, declining interest in saving, and public hesitation in using Islamic financing products. This study aims to explore how entrepreneurialinnovation and internalization of da'wah values canbe strategies to rebuild public trust in Islamic banks. Using the library research method, this study analyzes secondary data from scientific journals, reports, andliterature related to Islamic banking, digital transformation, and Islamic managerial ethics Islam. The results of the study show that the integration of dakwah princip lessuch as transparency, fairness, and ethical management in entrepreneurial practicesand digital innovation can strengthen public trust andincrease the competitiveness of Islamic banks. This study provides theoretical and practical insights for Islamic banks to align digital innovation and business strategies with core Islamic values, there by supporting financial sustainability and social legitimacy.

Ari Maulana; Fasha Siti Fatimah; Ihda Aulia Mutmainah; Ismi Marhamah; Wanda Hamidah +1 more

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

This study aims to analyze the effect of inflation, Gross Regional Domestic Product (GRDP), and the Provincial Minimum Wage (PMW) on the poverty line in 10 provinces in Indonesia. The research employs a quantitative approach using panel data regression analysis. The data utilized in this study consist of panel data covering a 10-year period, from 2015 to 2024, obtained from the Provincial Offices of Statistics and Statistics Indonesia (Badan Pusat Statistik/BPS). To examine the relationship between variables across regions and over time, the fixed effect model is applied in the analysis. The results of the analysis indicate that inflation and GRDP do not have a statistically significant effect on the poverty line in the 10 provinces examined. These findings suggest that although inflation and GRDP are important macroeconomic indicators, their variations during the study period were not sufficient to directly influence changes in the poverty line across the provinces. In contrast, the Provincial Minimum Wage (PMW) is found to have a significant effect on the poverty line. This result implies that increases in the minimum wage play a crucial role in improving household purchasing power, which can contribute to reducing poverty levels. Overall, the findings highlight the importance of wage policy as an effective instrument for poverty alleviation at the provincial level. While broader economic growth and price stability remain important, policies related to minimum wage determination appear to have a more direct and measurable impact on poverty conditions. Therefore, policymakers are encouraged to consider wage policies alongside other macroeconomic strategies to achieve more effective poverty reduction outcomes.

Rina Hikmawati; Reflis Reflis; Rama Fajarwanto; Tri Arrizki; Desi Karlina

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

This study aims to analyze and project consumer prices of cabbage commodities at four levels: Ngawi Regency, Pacitan Regency, East Java Province, and nationally, using the additive Holt–Winters forecasting model. Monthly price data for the period January 2020–December 2024 were used to capture the dynamics of levels, trends, and seasonal patterns that affect price fluctuations. Model performance was evaluated using the Mean Absolute Error (MAE) and Root Mean Square Error (RMSE) indicators. The results showed differences in model accuracy between regions. East Java Province produced the best performance with the lowest MAE and RMSE values, indicating a more stable price pattern that was easier for the model to capture. In contrast, Ngawi Regency showed the highest volatility, resulting in greater forecasting errors. Pacitan Regency displayed a relatively consistent seasonal pattern with moderate accuracy, while national data showed smoother fluctuations due to the aggregation effect. Overall, the additive Holt–Winters model is effective for short-term projections in regions with low to moderate variability, but is less optimal in regions with highly volatile price dynamics.

Daniel Alpajri; Junaidi Junaidi; Jaya Kususma

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

This study aims to analysis the impact of the presence of coal transport parking areas on the Income of the Informal Sector, identify the most dominant factors influencing Income, and examine the socio-economic impact experienced by informal sector business actors in Muara Tembesi District. This study uses a quantitative approach with Multiple Linear Regression analysis and Classical Assumption Tests to test the hypotheses. Data were obtained through surveys of informal sector business owners around the parking areas. The dependent variable is Income, while the independent variables include Age, Education, Working Hours, Initial Capital, and Distance. Comparative descriptive analysis is used to validate socio-economic changes. Data analysis shows that working hours, initial capital, and distance have a positive and significant impact on the income of informal sector business actors, whereas age and education do not significantly affect the income of informal sector business actors. Descriptively, there has been massive welfare migration, indicated by the decrease in the proportion of low-income respondents from 60 percent to only 2 percent after the intervention. The presence of parking pockets has been proven to provide a positive and transformative economic impact for the informal sector. This impact is driven by increased production inputs (Capital and Working Hours). On the other hand, logistics activities generate negative external impacts in the form of dust pollution and security risks, which require strict regulation by the Local Government.

Syauqi Habatulloh Azzakni; Ahmed Alkautsar Qurratu’ain

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

The implementation of Good Corporate Governance (GCG) is a crucial foundation for maintaining public trust in Indonesia’s Islamic banking sector. Yet, the effectiveness of GCG is often debated because formal practices tend to be technocratic and procedural, lacking deeper internalization of Sharia Ethical values. This study analyzes the application of GCG based on Sharia Ethics at Bank Syariah Indonesia (BSI), with a case study at KCP Sawangan Sari Plaza. Using a qualitative approach and case study method, data were collected through source triangulation, including in-depth interviews with the Branch Operation and Service Manager (BOSM), customer service officers, and tellers. These interviews were supported by participatory observation and an examination of corporate documents. The findings reveal no significant discrepancy between formal GCG practices and Sharia Ethics at the research site. GCG principles such as Transparency, Accountability, Responsibility, and Fairness are consistently implemented and rooted in ethical values like Amanah (trustworthiness), Shidq (honesty), and ’Adl (justice). A key insight from this study is the shift in employee motivation from fear-based compliance toward value-based compliance. This shows that the integration of GCG and Sharia Ethics is strongly influenced by ethical leadership and the development of a spiritual work culture at the branch level.

Rama Fajarwanto; Reflis Reflis; Rina Hikmawati; Tri Arrizki; Desi Karlina

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

Rubber prices experience significant and prolonged fluctuations, which impact farmer incomes and management decisions. Understanding historical patterns and price predictions is considered crucial for production planning, marketing, and farmer protection policies. This study aims to identify the characteristics of rubber price time series in Lahat Regency and develop a reliable forecasting model to support short- to medium-term decision-making. This study uses secondary data on monthly average producer prices for the period January 2019–December 2023. The analysis includes the Augmented Dickey–Fuller stationarity test to determine the need for transformation, differencing, and/or logarithmic transformation when necessary, identification of autocorrelation patterns using ACF/PACF, model estimation on the processed data, and evaluation of residual diagnostics (Ljung–Box, normality test) and forecasting accuracy metrics (RMSE, MAE, MAPE, Theil). The level data shows non-stationarity and becomes stationary after the first differencing; The model on log-transformed data had significant parameters and higher explanatory power than the model on de-differenced data, with RMSE and MAPE values ​​within a reasonable range. Forecast confidence intervals widened at longer time horizons, indicating increased projection uncertainty. Conclusion: Validated forecasts can inform farmers and policymakers to manage price risk and design market interventions.

Zahra, Salsabila; Eko Ribawati

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

This study aims to examine the role of Sharia Financial Institutions (SFIs) in strengthening sharia financial literacy as a preventive measure against illegal online lending practices in Indonesia. The study uses a descriptive qualitative method through literature review and normative legal analysis of fintech regulations (POJK 77/2016, PBI 19/12/PBI/2017, PDP Law 27/2022, and DSN-MUI Fatwa 117/2018) as well as various studies related to Islamic financial literacy, the role of LKS, and the phenomenon of illegal online lending. The results of the analysis show that Islamic financial literacy still lags behind conventional financial literacy, while the educational and social roles of LKS have not been fully utilized. On the other hand, the legal framework for fintech is adequate, but weak in terms of implementation and public literacy. This study recommends strengthening LKS literacy strategies based on community and digital platforms and developing Islamic microfinance as a safer alternative to illegal online loans.

Hafidah Muchlis

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

This study aims to assess the quality of financial reporting at the Arda Jaya Diesel car repair shop on Jalan Dg Hayo Antang 3. The data used are numerical data or quantitative methods. The study was conducted by collecting data from the repair shop's financial reports, such as revenue, expenses, debt, inventory, and fixed assets. The assessment was carried out by examining whether the repair shop has followed accounting principles, how to record transactions, and whether the profit and loss statements and balance sheets are accurate and reliable. The method used is a case study supported by interviews and direct observations at the repair shop. The results show that many repair shops still record their finances simply and do not follow proper accounting standards. Therefore, financial reports need to be improved to assist business decision-making and meet the reporting needs of external parties such as creditors and investors.