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Analytics

Maziatur Rif'ah; M. Fuad Hadziq

Jurnal Kajian dan Penalaran Ilmu Manajemen 2024 CV. Aksara Global Akademia

Koperasi pesantren dirasa belum maksimal dalam penerapan promosinya, terbukti dengan sedikitnya jumlah nasabah dan angka partisipasinya. Paper ini bertujuan untuk menganalisis secara mendalam penerapan strategi promosi oleh Koperasi Pondok Pesantren (Kopontren) terhadap peningkatan usaha mikro kecil dan menengah (UMKM). Metode penelitian ini merupakan jenis penelitian lapangan berbasis empiris sehingga didapatkan hasil penelitian yang langsung bersentuhan dengan data primer/pertama. Dalam penggalian data langsung dilakukan dengan melakukan pengumpulan data dengan observasi, dokumentasi, dan wawancara secara bersamaan dengan tujuan mendapatkan data yang komprehensif dan menyeluruh. Sedang metode penelitiannya menggunakan metode deskriptif analitis berbasis spesialisasi kasus berbasis komunitas yaitu pesantren. Strategi promosi yang dilakukan oleh Kopontren yaitu memanfaatkan setiap alat promosi untuk memperkenalkan produk dan layanannya dengan tujuan peningkatan laga. Strategi khususnya dengan pendekatan penjualan personal dan hubungan masyarakat sebagai alat promosi utamanya, karyawan lebih bisa mengambil hati masyarakat dan membina keakraban dengan suasana santai dan tetap memperhatikan etiket yang ada. Data terakhir menunjukkan jumlah anggota lending dan funding selalu mengalami peningkatan setiap tahunnya menunjukkan bahwa strategi promosi yang diterapkan oleh Koperasi telah berhasil mencapai target dan proyeksi usaha.

Lubis, Rico Tempati; Siringoringo, Ripaldo; R. Mandalahi, Agustin; Lumbantoruan, Domu Firmansyah; Nukadri, Nukadri

Sepak takraw telah menjadi bagian tak terpisahkan dari budaya dan identitas di Asia Tenggara, dan juga menjadi bagian penting dari kurikulum pendidikan jasmani di sekolah. Namun, ada kesenjangan dalam partisipasi dan pengembangan bakat dalam olahraga ini, yang dipengaruhi oleh faktor sosial-ekonomi. Penelitian ini menggunakan metode kualitatif dan review literature untuk mengeksplorasi pengaruh faktor sosial-ekonomi terhadap partisipasi dan pengembangan bakat dalam sepak takraw. Hasilnya menunjukkan bahwa faktor seperti pendapatan, aksesibilitas fasilitas olahraga, dan dukungan sosial memainkan peran penting dalam memengaruhi partisipasi dan pengembangan bakat dalam olahraga ini. Implikasi penelitian ini adalah penting bagi pembuat kebijakan dan praktisi olahraga untuk merancang program-program yang inklusif dan berkelanjutan untuk meningkatkan partisipasi dan pengembangan bakat dalam sepak takraw, terutama di komunitas yang beragam secara sosial dan ekonomi.

Putri Aulia Laillatul Isnainy; Sigit Indrawijaya; Musnaini Musnaini

Jurnal Manajemen Bisnis Era Digital 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze and determine the influence of the Korean wave, fan entrepreneurship behavior, and social media on entrepreneurial interest in the Armys.Luv community in Jambi City partially and simultaneously. This research uses a quantitative approach with an associative method. The population in this research were BTS fans in the Armys.Luv community in Jambi City with using a sample of 95 respondents. Research data was obtained by distributing research questionnaires online. The analysis tool used is the SPSS version 25 application. The research results show that the Korean wave, fan entrepreneurship behavior and social media have a significant partial and simultaneous effect on interest in entrepreneurship in the Armys.Luv community in Jambi City. It is known that there is a market share in the Korean wave sector, so it can be utilized as a business opportunity. So besides enjoy the work and culture and being a fan, it can also learn and get to know more about things that are currently popular and trending on social media at the moment so that can use as business opportunities.

Jurgen R. Litualy; Andreas M D. Ratuanak

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2024 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The flow of globalization and digitalization is a phenomenon that is present in our daily lives, both in material form and in our minds. In this digital era, people meet and interact in a globalized, seamless space and send ideas, opinions, behaviours, habits, cultures, and ideologies to each other. The impact of global social change that has also hit Indonesia with the rapid development of this technology, not only has the potential to have a positive effect on national life and humanity universally but can also have a negative impact. This is a literature study with a reflective and critical studies approach, which is presented in a descriptive-analytical critical manner as a doctrinal reflection and to formulate theoretical conclusions regarding Pancasila as an ideological foundation for the development of science in the academic community in Indonesia and the challenges of globalization that threaten it. This study found that in responding to this current situation, the resilience of the values ​​that are the basis for the development of science is greatly needed. In the current context, the values ​​of Pancasila can become a collective consciousness to maintain the preservation of national identity in the academic community and the results of its scientific development.    

Aulia Permata Pohan; Ayie Davila Lubis; Bagus Feri Sumantri; Fikri Ardani; Gerri Syahrial +7 more

Populer: Jurnal Penelitian Mahasiswa 2024 Universitas Maritim AMNI Semarang

Macrozoobenthos is a group of benthic organisms measuring more than 1 mm that plays a crucial role in the process of decomposition and mineralization of organic material in aquatic ecosystems. The purpose of this observation was to determine the ecological index and density of macrozoobenthos in Pengudang and Dompak Waters. This observation was conducted from May 26-27, 2024 in the waters of Pengudang and Dompak using the survey method. Determination of sampling points is done by random sampling of 20 points each line transect. Macrozoobenthos measurements using 1x1m quadrant transect. The results showed that Pengudang waters had a higher species density with an average value of 13 (medium) compared to Dompak with an average of 0.03 (low). The diversity index ranged from 0.36-1.05, with Pengudang showing higher values. The uniformity index in Pengudang was 0.50 (medium), and in Dompak 0.17 (low). The dominance index was higher in Dompak (0.84) than Pengudang (0.40). Water quality parameters showed that temperature, salinity and pH were within safe limits, but TSS values in Dompak exceeded quality standards, indicating higher sedimentation levels.  

Yohanes Firmansyah; Friliesa Averina; Louise Audrey

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2024 Fakultas Teknik Universitas Maritim AMNI Semarang

Fatty liver is a medical condition in which fat builds up in liver cells, which can develop into steatohepatitis, fibrosis, cirrhosis and liver cancer if not treated properly. Fatty liver in the elderly causes an increased risk of serious complications due to the high prevalence of metabolic risk factors such as hypertension, diabetes, hyperlipidemia and obesity which are more common in the elderly. The importance of education and understanding risk factors so that the elderly community can adopt a healthy lifestyle is the main focus of this community service activity. Through the Plan-Do-Check-Act (PDCA) method, initial assessment, education, implementation of healthy eating and exercise patterns, and evaluation of the effectiveness of the intervention are carried out. The results showed that the majority of elderly people had cholesterol levels and liver function within normal limits, although 9.7% had hypercholesterolemia and 43% had SGOT levels that were not optimal. Continuous education and support are key in preventing and managing fatty liver and dyslipidemia in the elderly, thereby improving their quality of life.

Khanuun Maulida Puspita Hasyim; Daniel Alvaro Sormin; Samuel Miduk Anugrah Pasaribu; Dania Eridani; Arseto Satriyo Nugroho

JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI (JITI) 2024 CV. ALIM'SPUBLISHING

Perkembangan teknologi membawa perubahan pada bidang edukasi, termasuk pada bidang edukasi lingkungan. Salah satu komunitas yang bergerak di bidang lingkungan yaitu Jepara Green Generation (Jegeg). Jegeg membutuhkan aplikasi yang memiliki fitur edukasi baik dalam bentuk artikel maupun video, fitur pengenalan tanaman, tempat wisata, tempat konservasi, serta informasi terkait kegiatan peduli lingkungan. Sehingga diperlukan suatu inovasi teknologi sebagai pemantik untuk meningkatkan kepekaan dan kesadaran masyarakat dengan keadaan lingkungan alam sekitarnya. Oleh karena itu, dibuatlah aplikasi Forestrytech yang menggunakan metode design thinking dan pengujian SEQ dan SUS dalam perancangan antarmuka. Aplikasi ini bertujuan untuk menyediakan pemantauan hutan secara real-time yang dapat diakses oleh masyarakat. ForestryTech, sebuah aplikasi pemantauan dan edukasi konservasi hutan berbasis PWA menggunakan algoritma CNN. Selain itu, juga dibuat prototipe alat monitoring hutan berbasis IoT menggunakan ESP32 yang dapat dipantau dan diakses melalui aplikasi. Sistem ini dapat membaca nilai suhu, kelembapan, tekanan udara, api, asap, dan kecepatan angin dengan akurasi yang baik.

Khanuun Maulida Puspita Hasyim; Daniel Alvaro Sormin; Samuel Miduk Anugrah Pasaribu; Dania Eridani; Arseto Satriyo Nugroho

JURNAL ILMIAH SAINS TEKNOLOGI DAN INFORMASI (JITI) 2024 CV. ALIM'SPUBLISHING

Perkembangan teknologi membawa perubahan pada bidang edukasi, termasuk pada bidang edukasi lingkungan. Salah satu komunitas yang bergerak di bidang lingkungan yaitu Jepara Green Generation (Jegeg). Jegeg membutuhkan aplikasi yang memiliki fitur edukasi baik dalam bentuk artikel maupun video, fitur pengenalan tanaman, tempat wisata, tempat konservasi, serta informasi terkait kegiatan peduli lingkungan. Sehingga diperlukan suatu inovasi teknologi sebagai pemantik untuk meningkatkan kepekaan dan kesadaran masyarakat dengan keadaan lingkungan alam sekitarnya. Oleh karena itu, dibuatlah aplikasi Forestrytech yang menggunakan metode design thinking dan pengujian SEQ dan SUS dalam perancangan antarmuka. Aplikasi ini bertujuan untuk menyediakan pemantauan hutan secara real-time yang dapat diakses oleh masyarakat. ForestryTech, sebuah aplikasi pemantauan dan edukasi konservasi hutan berbasis PWA menggunakan algoritma CNN. Selain itu, juga dibuat prototipe alat monitoring hutan berbasis IoT menggunakan ESP32 yang dapat dipantau dan diakses melalui aplikasi. Sistem ini dapat membaca nilai suhu, kelembapan, tekanan udara, api, asap, dan kecepatan angin dengan akurasi yang baik.

Charis Christiani; R Permadi Mulajaya

Jurnal Suara Pengabdian 45 2024 LPPM Universitas 17 Agustus 1945 Semarang

Pada masa peralihan, remaja banyak dihadapkan pada permasalahan dalam penguasaan diri ataupun pengendalian diri. Permasalahan yang sering dihadapi adalah penyalahgunaan narkoba, kenakalan remaja, perilaku sex bebas, serta masalah yang berkaitan dengan sekolah. Upaya yang harus dilakukan adalah memahami kelabilan remaja dalam mencari jati diri agar dapat diambil tindakan yang tepat, Pemberian perhatian intensif secara individual, Pemahaman dan pemenuhan fasilitas kebutuhan/bakat/minat remaja dalam mencari identitas atau jati dirinya. Pendekatan kolaboratif yang melibatkan berbagai lintas komunitas (keluarga, masyarakat, Perguruan Tinggi, pemerintah dan instansi lainnya). Sebagai bentuk tanggung jawab Perguruan Tinggi pada perkembangan remaja saat ini maka tim Dosen mengadakan advokasi tentang remaja, permasalahan dan penanggulangannya di SMP Muhamadiyah 8 Jatisari Kota Semarang. Metode yang digunakan adalah Sosialisasi. Kegiatan ini dilakukan pada hari Selasa tanggal 28 November 2023 dengan materi Remaja, masalah dan penanggulangannya. Kegiatan PPM ini bertujuan agar remaja bisa terhindar dari kenakalan remaja, pergaulan bebas, penyalahgunaan obat terlarang dan perilaku negatif lainnya.

Panggih Priyo Wicaksono; Wahyuni Wahyuni; Amalia Faradilla Rahim

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Hypertension is a disease that always receives attention in the world, because hypertension is one of the biggest causes of morbidity in the world. Based on data from the Health Office, (2018) Central Java is ranked in the top 10 for hypertension, and data on the percentage of hypertension in Surakarta City in 2018 was 67,827 cases. The method used is to provide education on prevention and early detection of hypertension problems in the elderly community in Kauman sub-district, Surakarta. The aim of this program is to increase public knowledge and understanding regarding hypertension. The results of hypertension counseling in the elderly community of Kauman Subdistrict, Surakarta, participants' enthusiasm, motivation and curiosity were very high, and after being given the counseling the participants understood better and felt helped in handling and knowing about hypertension.

Edom Bayau; Hendro Christi Suhry; Misda Alberto Senen; Fanny Soselisa

Tumbuhan : Publikasi Ilmu Sosiologi Pertanian Dan Ilmu Kehutanan 2024 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Introduction: Land tenure conflicts and forest degradation in national forest border areas have become a complex challenge that impacts social stability and environmental sustainability. These conflicts often arise due to uncertainty in land ownership rights, leading to tensions between local communities, the government, and private companies, resulting in environmental damage such as deforestation. Community-Based Forest Management (CBFM) has emerged as a mitigation approach to address these issues by involving local communities in the sustainable management of forests. Research objective: To evaluate the impact of CBFM policies on the well-being of farmers and the conservation of endemic species in national forest border areas. Research method: A mixed-methods approach, combining household income surveys, in-depth interviews, Focus Group Discussions (FGD), and land cover analysis based on GIS. Research results: The CBFM policy has successfully increased farmers' income, particularly through forest-based business diversification, reduced illegal logging, and supported the preservation of endangered endemic species. Additionally, active community participation in this policy has increased compliance with environmental conservation efforts. This study recommends enhancing local community capacity, strengthening inter-agency coordination, and implementing stricter supervision to ensure the sustainability of the CBFM policy. The success of CBFM implementation is expected to be applied more broadly to achieve farmers' welfare and sustainable forest conservation in Indonesia.

Aisyah AR; Rumaisha Soumena; Dewi Sartika; Dwi Rezky Aulyah; Arfiah Jauharuddin

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

Oral health is an important aspect in maintaining the quality of life of the elderly. However, the elderly often face challenges in maintaining oral hygiene due to decreased physical abilities, changes in cognitive status, and lack of knowledge and access to dental health services. This study aims to identify factors that influence oral hygiene in the elderly and to develop an effective community-based intervention to improve oral hygiene among the elderly. The methods used in this study included a survey of knowledge, attitudes, and oral hygiene practices before and after counseling, as well as direct observation of oral hygiene in 50 elderly in the local community. The intervention was carried out through counseling, training, and providing support from family and community. The results showed a significant increase in knowledge of the elderly, from 60% before counseling to 85% after. Positive attitudes also increased, with more than 80% of the elderly showing a stronger intention to maintain oral hygiene independently. Oral hygiene practices also improved, with 75% of participants reporting brushing their teeth at least twice a day after the intervention, compared to 40% before the intervention. In addition, family and community support play an important role in facilitating these behavioral changes. The conclusion of this study is that a comprehensive community-based intervention is effective in improving oral hygiene in the elderly. This approach, which combines education, attitude change, and social support, can be a model adopted in oral health programs in other communities to improve the quality of life of the elderly.

Pupung Purnamasari; Etty Zuliawati; Sesri Sellina; Fiqih Maria Rabiatul Hariroh

Jurnal Pengabdian Bersama Masyarakat Indonesia 2024 CV. Aksara Global Akademia

Strategi bisnis merupakan suatu hal yang penting dalam menjalankan suatu usaha atau usaha baik skala kecil maupun besar, termasuk UMKM, karena dengan memiliki strategi bisnis maka pengusaha atau pemilik dapat meningkatkan kemampuannya dalam bersaing dengan usaha yang dipimpinnya. Salah satu cara dalam menerapkan strategi bisnis adalah dengan menggunakan analisis SWOT, yang mana pemangku kepentingan UMKM perlu mengetahui kekuatan, kelemahan, peluang dan ancaman dari bisnis yang dijalankannya. UMKM adalah usaha ekonomi produktif yang mandiri, biasanya dijalankan oleh perseorangan atau badan hukum yang bukan merupakan anak perusahaan atau afiliasi dari badan usaha yang secara langsung atau tidak langsung dimiliki, dikuasai, atau dimiliki sebagian. Pelaku ekonomi dalam kegiatan ini merupakan pelaku ekonomi dari desa Jayamukti yang tergabung dalam komunitas Milenial Bangkit Indonesia. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk menganalisis dan mengidentifikasi strategi bisnis yang sesuai dan menerapkan strategi bisnis tersebut untuk meningkatkan penjualan UMKM. Permasalahan yang dihadapi oleh para pemangku kepentingan UMKM terkait dengan ketidakmampuan mereka dalam mengidentifikasi strategi bisnis yang baik dan tepat. Pemangku kepentingan UMKM mengaku kurang memiliki pengetahuan untuk menganalisis strategi bisnis yang baik dan tepat. Dengan demikian, melalui kegiatan sosialisasi strategi bisnis yang bertujuan untuk meningkatkan pendapatan UMKM, badan usaha dapat memberikan informasi, pengetahuan dan keterampilan untuk menentukan strategi bisnis yang tepat dan dapat diterapkan langsung pada kegiatan usaha Anda

Sita Deliyana Firmialy; Sherly Artadhita; Suprayogi, Yogi; Pringgabayu, Dematria; Akram, Putra Tri

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2024 CV. ALIM'SPUBLISHING

Through web-based business applications, it helps start-up companies to reach their target markets more quickly and in a more organized manner, with a more efficient level of economic costs compared to using conventional consumer marketing methods which require higher levels of economic costs. However, more than 40% of SMEs and startup companies in Indonesia, both digital and non-digital based, experience financial failure and fail to maintain their business continuously, due to inefficient management of the financial aspects of the organization, which becomes an obstacle for business actors in planning and can also disrupt the level of continuity of the business. This is the background for the need for community service activities in order to improve the quality of financial inclusion, especially in terms of working capital management budgeting for mobile-based SMEs and startup companies.  This community service activity was formed to expand knowledge regarding effective and efficient working capital management budgeting, where it is hoped that through this program, mobile-based SMEs and startup business actors will have the knowledge to know the financial strength of their business and can be used as a consideration in decisions and make the business run healthier in the future.

Dance Bobia Mesah; I. Nyoman P. Soetedjo; Moses K. Tokan

JURNAL WILAYAH, KOTA DAN LINGKUNGAN BERKELANJUTAN 2023 Fakultas Teknik Universitas Cenderawasih

Mangroves have high ecological and economic value for local communities, as spawning grounds, nursery grounds, feeding grounds for marine life, and act as protection against abrasion. Protected mangrove forests provide many choices for coastal communities to meet economic needs. However, the activities and exploitation of humans that increase from time to time can threaten, destroy and even reduce the stability of the life, quantity and quality of mangrove forests. This study aims to determine the physical and chemical parameters of the environment, the species composition and structure of the mangrove forest community in Paradiso Beach, Oesapa Barat Village, Kelapa Lima District, Kupang City. This research is quantitative descriptive. This research is located at Paradiso Beach, Oesapa Barat Village, Kelapa Lima District, Kupang City. Methods of data collection by making observations and recording the results of observations and interviews in the field, analysis in the laboratory and documentation. Data analysis begins with data collection, data reduction, data presentation and drawing conclusions. The results showed that station I had parameters of temperature (270C), pH (8.08), salinity (20.5‰), DO (6.42mg/l) and station II had parameters of temperature (280C), pH (7.99), salinity (21.7‰), DO (7.43 mg/l), the parameters of the two points of this station meet the environmental quality standards for mangrove forest communities. The composition of mangrove forest types at the two station points only consisted of 3 families with 3 mangrove species, namely Sonnetaria alba, Rhizophora apiculata, and Avicennia alba. Community structures of the mangrove forest at station I and station II were categorized as damaged with rare criteria at the tree level, sapling level and seedling level. Importance Value Index (INP) of station I (258%) and station II (222.1%), this shows that Sonneratia alba has a higher level of spatial tenure in mangrove forest communities, diversity index (H') at station I (0.64) and station II (0.71), this shows that the mangrove forest community has environmental stability. and the uniformity index (J') of station I (0.68) and station II (0.76), this shows an unbalanced distribution pattern between tree species in mangrove forest communities, and dominance index (D) of station I (0,61) and Station II (0.51), this shows the concentration and distribution of the dominant Sonneratia alba species in the mangrove forest community of Paradiso Beach, West Oesapa Village, Kelapa Lima District, Kupang City.

Yadri Irwansyah

Jurnal Nusantara Berbakti 2023 Universitas Kristen Indonesia Toraja

The Ulu script is a form of native South Sumatran cultural heritage that lives among the Uluan (inland) people of South Sumatra. As a form of original regional writing tradition, it is important to preserve the Ulu script among the younger generation so that this cultural heritage is not lost. However, due to the lack of knowledge and understanding of the younger generation, the Ulu script seems to be foreign. Therefore, this training is important apart from aiming to provide understanding and also to preserve cultural heritage. The method in this training is through introduction, understanding letters, punctuation and direct training practice. As a result of this training, participants can understand the basic letters of the Ulu script and practice writing directly either through conventional media or through digitalized MS Word.

Elisna Huan; Fransiskus Bustan; Novriani R. Manafe; Gracia M. N. Otta

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2023 Fakultas Teknik Universitas Cenderawasih

Numerous efforts have been made to improve English language learning in non-formal institutions. One of them is by developing interesting teaching-learning media. The learning media used in this program is a student final exam product which is assessed in the Intensive Reading Course, where students are asked to read continuously about one short story, then conduct it into literary elements such as characterization, storyline, etc. After this progress, creative visual learning media was created using materials like paper or cardboard equipped with attractive colors. The objectives of this program include several things; firstly, improving the English language skills of children in the Manggrove Leaf Community, secondly, through learning media, it can be integrated into mastering vocabulary and pronunciation, and thirdly, children can retell what they hear in their own words. It is hoped that the method applied will continue to increase children's efforts in creative and enjoyable learning processes in various non-formal institutions. Some things that are considered priority problems that must be resolved include first, increasing English vocabulary, second, pronunciation of English vocabulary, and third, increasing enthusiasm and motivation for learning English. The solution offered is creative and fun English learning through visual learning media.

Alexander Halim Santoso; Triyana Sari; Joshua Kurniawan; Fernando Nathaniel; Brian Albert Gaofman +2 more

Jurnal Pengabdian Kepada Masyarakat Sisthana 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

World Health Organization (WHO) approximates 1.28 billion individual suffers hypertension, with 46% of them does not realize it, and only 1 of 5 hypertensive individual has their blood pressure controlled. Hypertension prevalence is still relatively high in the elderly population who live in nursing home. This is one of the main health adversities that often happens and should not be underestimated due to its risk of complications. Uncontrolled blood pressure is one of the main risk factor to the global disease burden and total of global death, contributing up to 9,4 millions of deaths (8,5% of the global total) annually. This activity aims to increase the knowledge of the community about hypertension in elderly who lives in nursing home to increase the quality of life and reducing the cost burden of therapies and treatments. We use PDCA activity method to ensure the program could run smoothly and efficiently. This activity included 34 elderly respondents of the St Fransiscus Community with the mean age of 4 (11,8%) years. We found that 4 (11,8%) of the respondents have uncontrolled blood pressure. With the implementation of this program, it is hoped that the public awareness of elderly hypertension and its prevention is increased, so that there will be increase of quality of life for the elderly in the future and relieving the economical burden.

Kirana Arisandi; Devi Maya Sofa

Penelitian ini bertujuan mengkaji secara komprehensif hambatan yang dihadapi UMKM dalam memenuhi persyaratan akuntansi untuk pengajuan kredit perbankan, dengan fokus pada konteks Bank Perkreditan Rakyat (BPR) di Provinsi Jawa Timur. Meningkatnya kebutuhan UMKM terhadap akses pembiayaan formal memunculkan pertanyaan mendasar mengenai sejauh mana kesiapan akuntansi UMKM mampu memenuhi standar kelayakan kredit yang ditetapkan lembaga perbankan. Metode yang digunakan adalah tinjauan literatur sistematis dengan menganalisis artikel jurnal terindeks Scopus dan SINTA yang diterbitkan pada periode 2018–2024. Hasil sintesis menunjukkan tiga tema dominan: (1) tipologi dan karakteristik hambatan akuntansi UMKM dalam proses pengajuan kredit perbankan, (2) faktor-faktor moderasi yang memengaruhi hubungan antara kesiapan akuntansi UMKM dengan keberhasilan akses kredit BPR, serta (3) implikasi penerapan standar pelaporan SAK EMKM terhadap kelayakan kredit dan kualitas informasi keuangan UMKM. Penelitian ini menyimpulkan bahwa meskipun SAK EMKM telah dirancang untuk menyederhanakan pelaporan keuangan UMKM, hambatan struktural berupa keterbatasan literasi akuntansi, ketiadaan pemisahan keuangan pribadi dan usaha, serta resistensi terhadap formalisasi pencatatan masih menjadi penghalang utama akses kredit UMKM di BPR Jawa Timur. Penguatan program pendampingan akuntansi berbasis komunitas, penyesuaian persyaratan kredit BPR yang lebih akomodatif terhadap karakteristik UMKM, serta peningkatan kolaborasi antara perguruan tinggi, pemerintah daerah, dan lembaga keuangan menjadi rekomendasi utama penelitian ini.

Zamaluddin Zamaluddin; Abdul Rochim; Mabruri Andatu; Rifki Saputra

Mandub: Jurnal Politik, Sosial, Hukum dan Humaniora 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Sharia shares are a form of ordinary shares which have special characteristics in the form of strict control regarding the halal scope of business activities. One of the shares listed on the stock exchange belongs to BRI Syariah. Bri Syariah is a sharia bank that has sharia shares. BRI Syariah with the ticker BRIS conducted an initial share offering. Currently, many people are interested in BRIS shares. The increase in BRIS shares is due to the increasing number of people showing interest in sharia finance. Sharia capital markets are capital market activities that do not conflict with sharia principles in the capital market. The explanation of the phenomena stated above provides a gap that requires urgent further research related to the law of buying and selling BRIS shares in the sharia share community from the perspective of Islamic and positive law. This research is normative juridical research that is qualitative in nature. Normative juridical research is a process for determining legal rules, legal principles and legal doctrines. In this research, the approach used is a statutory approach and an analytical approach. From the results of the author's research, it was found that the process of buying and selling BRIS shares from an Islamic legal perspective must avoid several aspects, namely Bai' al-Hamisy and Bai' al-Maksyuf. The practice of buying and selling BRIS shares in the Sharia Shares Community begins with a contract process that is adapted to DSN-MUI No.80 of 2011 and the process of buying and selling BRIS shares from a positive legal perspective has been carried out safely and in accordance with Financial Services Authority (OJK) regulations. buying and selling BRIS shares is permitted based on the perspective of Islamic law. The perspective of Islamic law regulates that buying and selling must avoid several aspects, namely Bai' al-Hamisy and Bai' al-Maksyuf. The practice of buying and selling BRIS shares in the Sharia Shares Community begins with a contract process adapted to DSN-MUI No.8 of 2011, namely mudharabah, ijarah, musyarakah and syirkah contracts.