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Muhammad Robbiansa Pramadhika; Salsa Iswatun Nisa; Melia Kusnadi; Novita Putri; Sinar Mauliza Purnama +1 more

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

The development of digital technology has significantly changed the global marketing landscape, providing a huge opportunity for Micro, Small, and Medium Enterprises (MSMEs) to build and strengthen their brands in a more effective, efficient, and affordable way. This research aims to examine and analyze digital branding strategies implemented by MSMEs in facing various challenges and taking advantage of opportunities that arise in the era of digital transformation. A qualitative descriptive approach was used in this study, with data collection through in-depth interviews, direct observations, and documentation studies on a number of MSME actors who actively utilize digital platforms. Interactive analysis techniques are used to process and analyze the data obtained systematically. The results of the study show that the strategic use of digital platforms such as social media, marketplaces, and websites has great potential in improving brand image, expanding market reach, and strengthening the competitiveness of MSME products in the midst of increasingly fierce competition. One of the key elements of successful digital branding is consistency in visual communication, relevant message delivery, and activeness in building interactions with customers. In addition, the use of digital marketing features such as paid advertising, creative content, influencer marketing, and customer relationship management also supports strengthening brand identity and consumer loyalty. However, the effectiveness of this strategy is greatly influenced by the level of digital literacy, access to technology, and managerial capacity of MSME actors. Therefore, support from the government and related institutions in the form of training, mentoring, and affirmative policies is needed to encourage inclusive and sustainable digital transformation. This research provides practical and theoretical

Indah Rahma Wati; Tasya Afriza Cahyani; Zahwa Saviola Ramadhini

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

This study aims to describe the empowerment strategy of Micro, Small, and Medium Enterprises (MSMEs) implemented by the Kebab Kenzatha MSME operating in Bukittinggi City. The background of this study is based on the important role of MSMEs in driving the local economy, particularly in creating jobs, increasing community income, and strengthening the domestic economic structure. MSME empowerment is a vital strategy in ensuring the sustainability and competitiveness of small and medium enterprises amidst increasingly competitive market competition. There are various dimensions in MSME empowerment, such as strengthening the capacity of individual business actors, increasing access to markets, access to capital, utilization of technology, and adequate policy or institutional support. This study uses a descriptive qualitative approach. This method was chosen because it is considered most appropriate to comprehensively and objectively describe the various empowerment strategies that have been or are being implemented by MSME actors, particularly Kebab Kenzatha. Through observation and in-depth interviews with MSME owners, researchers obtained information about business activities and marketing strategies implemented. Based on the results of observations, it is known that the Kebab Kenzatha MSME is still managed independently by its owner without the involvement of employees or additional labor. This indicates that its organizational structure is still very simple. Meanwhile, in terms of marketing strategy, this MSME utilizes its closest social networks, such as friends of the business owner and students at Campus V of Padang State University (UNP), as its primary target market. This approach reflects a marketing strategy based on social relationships and word-of-mouth promotion, commonly employed by MSMEs with limited resources. Therefore, the empowerment of the Kebab Kenzatha MSME is still in its early stages and requires further support for optimal long-term development.

Muhammad Onto Kusumo; Gatot Nazir Ahmad; Umi Widyastuti

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines how Environmental, Social, and Governance (ESG) performance influences financial distress, incorporating cost of debt as a moderating variable. Financial distress is proxied by the Interest Coverage Ratio (ICR), reflecting a firm’s capacity to satisfy interest payments. The empirical sample consists of 655 firm-year observations of non-financial companies listed on the Indonesia Stock Exchange from 2014 to 2023. Panel regression with fixed effects and heteroskedasticity-consistent estimation (Panel EGLS with cross-section weights) is employed to analyze the data. Results indicate that ESG performance exerts a positive and statistically significant effect on ICR (β = 0.1189; p < 0.01), implying that firms with robust ESG practices are better able to service their debt and thus face lower financial distress. Additionally, the interaction term between ESG and cost of debt yields a negative and significant coefficient (β = −0.9714; p < 0.05), suggesting that elevated financing costs attenuate the beneficial impact of ESG on financial resilience. These findings are consistent with stakeholder theory, which advocates that proactive engagement with stakeholders enhances corporate stability, and trade-off theory, which underscores the necessity of balancing debt advantages against financial risk. This research contributes to the literature by demonstrating the conditional effect of cost of debt on the ESG–financial distress nexus. From a managerial perspective, the study underscores the importance of integrating ESG initiatives with cost-efficient funding strategies to mitigate financial distress risk and foster sustainable, long-term value creation.

Eka Tripustikasari

Journal of New Trends in Sciences 2025 CV. Aksara Global Akademia

. This study aims to comprehensively analyze the role of management in enhancing organizational effectiveness. In the context of increasingly complex business dynamics, organizations require managerial approaches that are not only efficient but also adaptive to change. This research adopts a descriptive qualitative approach to examine classical to modern management theories, as well as core managerial functions such as planning, organizing, leading, and controlling. Through literature studies and conceptual observations, the research finds that organizational effectiveness is significantly influenced by the consistency and integration of managerial functions, particularly in the context of strategic leadership and efficient resource management. Moreover, the organization’s flexibility in responding to external environmental changes and its ability to create a collaborative and productive work culture are critical success factors. A case study of PT Astra International Tbk serves as concrete evidence of how strategic and structured management can generate sustainable competitive advantages and growth. By applying managerial functions in an integrated manner and aligning them with market and organizational needs, the company maintains superior performance. This research contributes to the development of management science, particularly in the context of organizational effectiveness. The study recommends strengthening managerial capacity, developing visionary leadership, and establishing a result-oriented control system as essential strategies for improving organizational performance

M Anlian Fanza Ghifari; Rini Fathonah; Muhammad Farid

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rise in hate speech cases involving minors on social media has become a pressing legal issue in the digital era. As more children engage with online platforms, the risks of harmful behaviors such as hate speech have grown, presenting challenges for legal systems worldwide. This study aims to examine the enforcement of law against children who commit hate speech crimes on social media, with a focus on understanding both the legal processes and the obstacles encountered during enforcement. Using a combination of normative and empirical juridical approaches, the study collects data through interviews with law enforcement officials in Bandar Lampung. The findings indicate that, although the juvenile justice system emphasizes restorative justice and provides diversion mechanisms for minor offenders, the practical application of these principles remains insufficient. Key technical challenges, such as difficulties in tracking accounts and the ease with which digital evidence is deleted, pose significant barriers to effective prosecution. Additionally, structural issues, including limited resources and the lack of digital legal literacy among law enforcement, exacerbate the problem. Despite these challenges, the study identifies best practices in diversion, such as involving psychologists, probation officers, and community leaders, as potential pathways to more humane and rehabilitative resolutions. Furthermore, the study highlights the importance of strengthening coordination between agencies, improving law enforcement capacity in digital forensics, and implementing early digital literacy education. These efforts are crucial for creating a more effective legal framework to address hate speech cases committed by children on social media, ensuring both justice and rehabilitation in the digital age.

Giovanny Bangun Kristianto; Farida Istiningrum; Dianningsih Dianningsih

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of technological literacy, accounting information system maturity, and technology-based auditing on cyber risk in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The background of this research is based on the increasing adoption of digital technology by MSMEs, particularly in the management of financial information and business operations. However, this digital transformation has not been fully matched by system readiness or human resource competency, creating the potential for significant digital threats, including cyber risks that can impact business continuity. This study used a quantitative approach with a survey method involving 90 MSME respondents who have utilized digital accounting systems in their business activities. Data were collected through questionnaires and analyzed using multiple linear regression with the latest version of SPSS software. The results show that technological literacy and accounting information system maturity have a negative and significant effect on cyber risk. This means that the higher the level of technological literacy and the more mature the accounting information system implemented, the lower the level of cyber risk faced by MSMEs. On the other hand, technology-based audits did not show a significant impact on cyber risk, indicating that the effectiveness of audits using a technology approach is still suboptimal in the context of MSMEs. The coefficient of determination (R²) of 52.3% indicates that the variation in cyber risk can be explained by the three independent variables. This finding has practical implications for MSMEs and policymakers, namely the importance of strengthening technology and information systems capacity as a cyber risk mitigation strategy. Furthermore, there is a need to improve understanding and implement technology-based audits in a more structured manner to have a more significant impact on MSME digital security.

Indah Berliana Br. Sinaga; Frisca Mareyta Pongoh; Kriswanto Kriswanto; Iksan Saifudin; Yeddy Teddy Ombuh

Kalao’s Maritime Journal, 2025 Politeknik Pelayaran Sulawesi Utara

To support the smooth operation of maritime transportation, particularly in the transportation of liquids such as FAME oil, factors that can influence cargo loss must be properly managed. Deterioration in quality or loss of cargo volume can occur for several technical and non-technical reasons. One of the main factors causing FAME cargo loss is a leak in the ship's hull or poorly maintained tank structures, resulting in partial cargo loss during the voyage. Furthermore, inappropriate vessel characteristics, such as suboptimal carrying capacity, are also a major cause of cargo loss. Inaccurate unloading and unloading procedures, such as careless handling, also contribute to this problem. The impact of FAME cargo loss is significant, both financially and on the company's reputation. Claims received from charterers regarding losses can be detrimental to the company, and decreased customer confidence can impact shipping volumes and revenue. To minimize the risk of cargo loss, companies need to implement effective strategies, such as routinely inspecting vessels and storage tanks to ensure there are no leaks. Training crews in proper loading and unloading procedures is also crucial to avoid human error that can lead to losses. Implementing a regular visual and technical inspection system will improve operational quality and minimize cargo loss during FAME transportation. Furthermore, the use of more advanced monitoring technology, such as sensors to detect leaks or changes in tank pressure, can help detect problems early. Data-driven maintenance management systems can also be used to monitor vessel condition and optimize maintenance schedules, thereby reducing the risk of damage that could lead to cargo loss.

Hartati Malkab; Khair Khalis Syurkati

Jurnal Hukum, Administrasi Publik dan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The era of digital transformation and the Indonesia Golden 2045 agenda demands a new paradigm in governance that prioritises inter-institutional collaboration to achieve effective and responsive governance. This transformation has been accelerated by the implementation of the Electronic-Based Government SIstem (SPBE) and the enactment of Law No. 1 of 2024 concerning Information and Electronic Transactions (ITE). This study analyses the implementation of good governance through digital transformation and inter-institutional collaboration, evaluates the challenges and opportunities in the digital era, and formulates optimisation strategies to support the achievement of Indonesia's Golden 2045. The research employs a normative juridical method, incorporating both conceptual and statutory approaches, and is reinforced by a systematic literature review analysis of current regulations and case studies of SPBE implementation in various regions across Indonesia. Data were collected through documentary studies of 35 laws and regulations and analysis of 40 academic literature sources from the period 2020-2025. The implementation of good governance through digital transformation shows positive results with SPBE success at the regional level, a 28% increase in government effectiveness, and the development of integrated service platforms serving 72 million transactions annually. However, challenges remain in regulatory harmonisation (47% overlapping authorities), digital capacity gaps (34% of institutions not yet optimal), and sectoral culture among institutions. Inter-institutional collaboration through digital transformation demonstrates positive trends in realizing good governance, but requires strengthening of digital legal frameworks, development of technological infrastructure, and organizational culture transformation to support the achievement of the Indonesia Golden 2045 vision.

Riri Rianza; Suriadi Sirait; Gusron Gusron; Muhamad Adystia Sunggara; Syafri Hariansah

Mahkamah : Jurnal Riset Ilmu Hukum 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This research examines legal protection against child sexual exploitation through Augmented Reality (AR) and Virtual Reality (VR) technologies, which are increasingly developing in the digital era. AR combines virtual elements with the real world, while VR creates a fully immersive environment. Both offer positive opportunities and serious risks, including new crime modes such as the creation of avatars or virtual models of children for sexual purposes, grooming in virtual spaces, and the distribution of immersive child pornography. Anonymity, the difficulty of age verification, the lack of digital literacy, and the forensic challenges of 3D content are significant obstacles to law enforcement. Existing regulations, including Law No. 17 of 2016 concerning Child Protection, Law No. 1 of 2024 concerning the Second Amendment to the ITE Law, and Law No. 12 of 2022 concerning the TPKS, have provided a strong legal basis, but do not specifically regulate AR/VR technology. A normative juridical research method with a statutory and conceptual approach is used to analyze existing norms, regulatory gaps, and their relevance to international standards such as the Budapest Convention and the Lanzarote Convention. The research findings emphasize the urgency of adaptive regulatory updates to technological developments, the implementation of cybersecurity standards, mandatory age verification, and strengthening the capacity of law enforcement officers in digital investigations and AR/VR forensics. Cross-border and cross-sector collaboration is needed to expedite notice and takedown mechanisms and close legal loopholes exploited by perpetrators. These efforts are expected to create a safe digital environment for children and increase the effectiveness of legal protection in the realm of immersive technology.

Bambang Minto Basuki

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2025 Asosiasi Periset Bahasa Sastra Indonesia

This community service activity aims to increase the capacity of residents of Tumpangrejo Hamlet, Ngenep Village, Karangploso District, Malang Regency through training in the manufacture and use of solar-powered lamps. The main problem faced by residents is limited access to electricity in some areas, especially in remote areas not yet covered by the PLN electricity network. Furthermore, there is a lack of knowledge about environmentally friendly renewable energy technology and its potential use in daily life. The activity method begins with socialization about solar energy, where residents are given an understanding of the basic principles and benefits of solar energy as an environmentally friendly alternative energy source. Then, practical training is conducted on assembling solar-powered lamp components, which includes installing solar panels, batteries, and LEDs. During the training, participants are guided to understand each stage of the assembly process and the importance of maintaining the equipment to ensure its long-lasting and optimal function. Technical assistance is also provided after the training to ensure residents can apply the skills learned in their daily lives. Participants are encouraged to assemble and maintain solar-powered lamps independently, so they do not solely rely on external parties for maintenance. The results of this activity demonstrated an increase in residents' knowledge and skills in understanding the concept of solar energy, as well as their ability to independently assemble and maintain solar-powered lamps. Furthermore, residents began utilizing solar-powered lamps for street and household lighting. This reduced reliance on conventional electricity sources, which are often limited and expensive. This activity is expected to become a model for community empowerment based on appropriate technology in rural areas, improving their quality of life through the sustainable use of available natural resources.

Keyza Regita Fitani; Yudhanto Satyagraha Adiputra; Rizky Octa Putri Charin

Desentralisasi : Jurnal Hukum, Kebijakan Publik, dan Pemerintahan 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The provision of clean water is a basic necessity and a fundamental responsibility of the government as a form of public accountability. Clean water not only plays a crucial role in supporting daily life but also directly affects public health, education, and economic productivity. However, the condition in Tanjung Melagan Island, located in the hinterland area of Batam City, still shows serious issues regarding access to clean water. Limited infrastructure, remote geographical location, and the lack of policy intervention are the main obstacles faced by the local community. This study aims to analyze the responsibility of the Batam City Government in providing clean water using J. Spiro’s accountability theory, which highlights three main indicators: accountability, obligation, and causality. This research employs a qualitative approach through in-depth interviews, field observations, and document studies. Informants in this study include officials from the Department of Human Settlements and Spatial Planning of Batam City, the Head of Galang Baru Subdistrict, and local residents of Tanjung Melagan Island. The results of the study indicate that the accountability of the Batam City Government in the provision of clean water has not been carried out substantively. Although formal forums such as Development Planning Meetings (Musrenbang) exist, their implementation remains procedural and does not fully absorb the aspirations and needs of the local population. The government's obligation to provide clean water is acknowledged normatively, but its realization often faces technical constraints, complex bureaucracy, and the delegation of responsibilities to non-governmental institutions. Furthermore, several underlying causes of this weak accountability were identified, including limited budgetary resources, poor inter-agency coordination, and low levels of community literacy and participation in planning and monitoring processes. Thus, this study emphasizes the importance of strengthening the role and capacity of local governments in providing essential services such as clean water, especially in underdeveloped and remote regions, to ensure that the principle of social justice is truly realized.

Muhammad Tunjung Rohmatullah; Ubaedillah Ubaedillah; Rini Sadiatmi

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to analyze the implementation of compensation for flight delays at Sultan Aji Muhammad Sulaiman Sepinggan International Airport, Balikpapan. This study uses a qualitative descriptive approach, with data collection techniques through direct observation, in-depth interviews with airline staff, and documentation during On the Job Training (OJT) activities. The main focus of the study is to evaluate the extent to which passenger rights have been fulfilled by airlines in accordance with applicable regulations, specifically the Regulation of the Minister of Transportation of the Republic of Indonesia Number PM 89 of 2015 concerning Handling Flight Delays. The results of the study indicate that the implementation of compensation by several airlines is still not optimal. There are discrepancies between regulatory provisions and implementation in the field, such as late delivery of information, disproportionate compensation, and uneven service among airlines. Passengers often do not receive clarity regarding their rights, and complaint mechanisms are still limited. Factors causing delays include technical problems, bad weather, inefficient operational management, and limited number and capacity of human resources on duty. This study emphasizes the need to improve the internal and external communication systems of airlines so that information related to delays and compensation can be conveyed transparently and in a timely manner. In addition, airlines need to conduct regular evaluations of standard operating procedures (SOPs), strengthen customer service training for staff, and foster synergy between work units to improve responsiveness to unforeseen situations. Regulators and airport authorities need stricter oversight and the implementation of strict administrative sanctions for violations of passenger rights. These findings provide important contributions to the formulation of public policy in the air transportation sector and provide input for improving services that are more humane, accountable, and oriented toward customer satisfaction.

Mohammad Albi Baihaqi; Ani rakhmanita

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This study aims to conduct a SWOT analysis in planning the development strategy of Child-Friendly Integrated Public Space (RPTRA) in East Cempaka Putih Village. RPTRA is a public facility designed to support children's growth and development, improve the quality of the social environment, and strengthen relationships between residents in urban areas. Despite having great potential in encouraging social development, the existence of RPTRA still faces various challenges in its implementation, such as limited facilities, lack of community participation, and weak management systems. This study uses SWOT analysis methods to identify the strengths, weaknesses, opportunities, and threats faced by RPTRAs in the region. The data collection technique was carried out through direct observation at the location, documentation, and interviews with various stakeholders, including the village government, RPTRA managers, and the community using the facility. The results of the analysis show that the main strength of RPTRA lies in the existence of basic infrastructure, strategic location, and policy support from local governments. Weaknesses include lack of operational funds, limited educational facilities, and lack of training for managers. Opportunities can be seen from increasing public awareness of the importance of child-friendly public spaces and the opening of potential partnerships with the private sector. The threat comes from the potential for vandalism, lack of social control, and the risk of non-functional use of space. This research provides a number of strategic recommendations that include multi-stakeholder collaboration, active community involvement, and capacity building of human resources in the management of RPTRA. In addition, the proposed long-term strategies include the integration of family empowerment programs, the improvement of educational technology-based facilities, and the strengthening of regulations that support the sustainability of the RPTRA program. The implications of this study are expected not only to have an impact on optimizing the function of RPTRA locally, but also to become a model for the development of child-friendly public spaces in other urban areas. This research contributes to the literature on inclusive urban development oriented towards child welfare and strengthening community social cohesion.

Mastuki Mastuki; Anita Asnawi; Galuh Ajeng Ayuningtyas; Andry Herawati

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study discusses the strategy of expanding the local Micro, Small, and Medium Enterprises (MSMEs) market through the development of Tourism Villages as a solution to limited market access and low competitiveness of MSME actors. MSMEs in Indonesia often face obstacles in aspects of the marketing mix such as venues, prices, products, and promotions. Through a qualitative approach, this study analyzes the direct impact of Tourism Villages on increasing market access, product innovation, and the role of innovation diffusion in encouraging technology adoption by MSME actors. The results of the study show that Tourism Villages such as Pujon Kidul, Taman Sari, and Sokobanah Daya are able to become a catalyst for the local economy by attracting tourists as potential consumers, reducing operational costs, and creating an innovation ecosystem that supports the growth of MSMEs. BUMDes (Village-Owned Enterprises) play an important role in digital promotion, product packaging development, and strengthening the capacity of local business actors through training and mentoring programs. Moreover, Tourism Villages encourage collaboration between stakeholders such as village governments, educational institutions, and private sectors in building sustainable local entrepreneurship. They also facilitate knowledge sharing and cultural preservation while integrating economic, social, and environmental values. Although there are still challenges such as lack of managerial skills, limited access to capital, and dependence on tourism seasons, the potential for long-term impact remains high. This study concludes that the integration of Tourism Village development with MSME strengthening strategies can be a model for inclusive and sustainable village economic empowerment. These findings provide practical recommendations for village governments, BUMDes managers, and MSME actors in building effective synergies that accelerate local economic growth and resilience.

Adindah Amelia; Syaiful Syaiful

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of financial literacy, financial technology, and financial management on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Gresik Regency. The background of this study is based on the importance of strengthening the financial aspects of MSMEs as a foundation in facing the challenges of competition and economic uncertainty. The method used is a quantitative approach by distributing structured questionnaires to 96 MSMEs selected through a purposive sampling technique. The collected data were then analyzed using SPSS version 26 software to examine the relationships and influences between variables. The results show that financial literacy has a positive and significant influence on the financial performance of MSMEs. This means that the higher the level of understanding of MSMEs regarding financial management, the better the financial performance achieved. Similarly, the use of financial technology has also been shown to have a significant positive effect. The use of digital financial services such as mobile banking, e-wallets, and digital bookkeeping applications can help MSMEs simplify transactions, financial recording, and access to financing, which ultimately improves efficiency and business results. Meanwhile, the financial management variable shows a moderate influence on financial performance. This indicates that financial planning, recording, and control practices in some MSMEs are still suboptimal and need to be improved to contribute more significantly to business performance. Overall, these findings underscore the importance of improving financial literacy and adopting financial technology as key strategies for strengthening MSME performance. This research provides practical recommendations for MSMEs and stakeholders to enhance their financial management capacity to encourage sustainable business growth in the digital era.

Itsna Tifani Barokatur Rizqoh

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

The presence of a strong trademark is also a determining factor for the success of a business in today's digital era. An attractive and professional brand design can differentiate the products or services sold from what competitors offer. However, not all business actors, especially enterpreneur activists, have sufficient knowledge and resources to create a quality brand design. Therefore, it is essential to enhance the capabilities of entrepreneurs in consistently producing appealing and effective brand designs. One practical approach is to promote the use of user-friendly graphic design tools, such as Canva, through awareness and outreach programs. With Canva, enterpreneur players can create professional brand designs without the need to have in-depth graphic design skills. The primary aim of this study is to enhance entrepreneurs' skills in designing appealing and professional trademarks by promoting the use of the Canva application through socialization efforts. This research is anticipated to offer the following advantages:: First, increasing the knowledge of enterpreneur about the importance of trademark design. Second, increasing the ability of enterpreneur to use Canva's basic features in creating brand designs. Third, helping enterpreneur in creating brand designs that match the identity of their business profile. This research was conducted in several stages: preparation, implementation, and evaluation. The expected output of this research is an increase in the capacity of enterpreneur stakeholders. After attending the training, the ability of enterpreneur players in Bedug Village, Pangka Sub-district, Tegal Regency to create brand designs increased significantly. New brand designs: new brand designs that are more attractive and professional were created by the trainee enterpreneur. Scientific Publication: The research results can be published in the form of scientific papers or seminar reports to enrich the repertoire of science.  

Deby Samarta; Uswatun Khasanah; Triana Yuniati

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the implementation of Value Added Tax (VAT) calculation, payment, and reporting at PT. PMP during the 2023 tax year. This study uses a qualitative descriptive approach with data collection techniques through interviews, direct field observations, and documentation studies of the company's tax archives and financial reports. The main focus of the study is to determine the extent of the company's compliance with tax regulations issued by the Directorate General of Taxes. The results show that PT. PMP has carried out its tax obligations in accordance with applicable laws and regulations, including the use of the e-Faktur application for issuing electronic tax invoices and e-Filing for reporting VAT Periodic Tax Returns. In the VAT calculation process, the company systematically classifies output and input tax invoices. However, several conditions of overpayment and underpayment were found due to the dynamic variation between output and input VAT, especially in transactions involving discounts and sales returns. Tax payments were generally made on time through the online billing system, although there was a two-day delay in one tax period due to internal administrative constraints. While reporting is consistent each month, several input errors due to human error were still found, such as incorrectly entered Tax Invoice Serial Numbers (NSFP) or transaction values. These errors were then corrected through the Periodic Tax Return correction mechanism. Overall, the company has demonstrated a strong commitment to fulfilling its tax obligations, but improvements are still needed, particularly in coordination between tax divisions, data validation prior to reporting, and increasing human resource capacity in utilizing the tax information system.

Muhammad Arham; Syamsumarlin Taha; Asnefi Asnefi; Husni Mubarak; Akhsan Hamka +2 more

Jurnal Pengabdian dan Solidaritas Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to provide education and technical recommendations related to energy efficiency and thermal comfort in the BIN Apartment building through simulations using DesignBuilder software. The purpose of the activity is to analyze and optimize the building’s energy consumption and ensure thermal comfort for the residents. The simulation results show that the building's Energy Use Intensity (EUI) is relatively low for the residential category, based on calculations made by the BGH team. The air conditioning (AC) system in conditioned spaces meets the thermal comfort standards according to ASHRAE, ensuring comfortable living conditions in these areas. However, in unconditioned areas, such as the family room, the Predicted Mean Vote (PMV) value reaches 1.5 (hot), indicating thermal discomfort. To address this issue, mechanical ventilation is recommended, with the capacity to produce an average air velocity of at least 0.6 m/s, which will improve airflow and enhance thermal comfort. Alternatively, adding an additional AC unit can also be considered, though it would result in a 20% increase in energy consumption. The findings and recommendations of this activity are expected to provide valuable insights and assist partners in making informed technical decisions when designing efficient and comfortable HVAC systems for vertical state-owned residential buildings. Ultimately, this program aims to optimize both energy usage and comfort, contributing to sustainable building management practices in the future.

Makarim, Hafshoh Aulia; Rahayu, Arum Putri

Jurnal Komunikasi Pendidikan 2025 Universitas Veteran Bangun Nusantara

Creativity is the fundamental trait a teacher has to have.  Creative teachers can be recognized by their capacity to use several approaches and modify instructional methods to fit other learning environments.  This study intends to investigate the imaginative techniques used by Islamic Religious Education (PAI) teachers to inspire students' enthusiasm in memorizing short surahs at the elementary school level, also to know the supporting factors of it.  To capture the lived experiences of participants, a qualitative research design using a phenomenological method was applied.  In-depth interviews with Islamic Religious Education teachers, three students, and two parents yielded primary data.  These interviews aimed to collect ideas on the teachers' inventiveness in creating interesting memorizing exercises, their strategies for inspiring pupils, and the obstacles they face. The results show that students' motivation is much improved by the regular application of the muraja'ah (revision) technique in weekly memorization exercises.  Encouraging students' desire to memorize brief surahs was the inventiveness of PAI teachers.  The study also emphasizes, therefore, that the effectiveness of these memorization exercises at SDN Gulun 3 is significantly influenced by parental support and good rivalry among students.  These elements working together produce a synergistic environment that motivates pupils to be more dedicated and eager in learning brief surahs. Keywords: Creativity, Islamic Religious Education (PAI), Muraja’ah Method.

Muhamad Ilham Purnomo; Diana Eka Poernamawati

Perspektif Administrasi Publik dan hukum 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Inactive archives are archives that are used infrequently but still have administrative, legal, or historical value, so they must be maintained properly. Management of inactive archives is important so that the stored information is maintained, easily found when needed, and does not cause accumulation that disrupts the efficiency of storage space. This study aims to describe in detail the management of inactive financial archives at the Population and Civil Registration Office (Dispendukcapil) of Malang City and identify the obstacles encountered in the process. The study used a qualitative descriptive method with data collection techniques through direct observation of the archive room, interviews with archive management officers, and document reviews related to management procedures. The results showed that the number of inactive financial archives managed reached 13.4 linear meters. The management process includes the stages of transferring archives from work units to archival units, identifying the type and period of archives, position adjustment maneuvers, data input into a simple system, numbering, storage in archive boxes, labeling, and arranging boxes on storage shelves. Although the management procedures are running, the study found a major obstacle in the form of the absence of an Archive Retention Schedule (JRA) specifically for financial archives. This prevents the archives reduction process from being carried out legally and in a planned manner, resulting in a buildup of archives, which reduces storage capacity and potentially makes information retrieval difficult. This study recommends the development of a Financial Archives Retention Schedule (JRA) specifically for financial archives that complies with statutory provisions and agency needs, so that the reduction process can be carried out systematically, efficiently, and accountably. The implementation of the JRA is also expected to improve the effectiveness of archives management and support public service performance at the Malang City Population and Civil Registration Office (Dispendukcapil).