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Widiyatmo Ekoputro; Mulyanto Nugroho; Hamaz Zazirah Zam Zam Fath; Azizah Adhelia Wulandari; Adinda Mufida

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

This community service program focuses on empowering the local community of Kertosari Village, Purwosari District, Pasuruan Regency, through creative batik-making based on local wisdom. This activity aims to support the development of sustainable ecotourism and enhance the competitiveness of tourist destinations in the global era. Tourism, as defined in Indonesian Law No. 10 of 2009, includes activities aimed at recreation, self-development, and exploration of local attractions. Kertosari Village, recipient of the 2019 Indonesia Sustainable Tourism Award, has strong potential as an ecotourism village with unique natural and cultural assets. Through training and capacity-building, this program seeks to equip local residents with batik-making skills that can serve as cultural products for tourism promotion. Funded by Universitas 17 Agustus 1945 Surabaya and supported by community partners, this initiative includes training sessions, seminars, and publications in SINTA-accredited journals and digital platforms. The expected outcomes are increased community participation in tourism, enhanced creative skills, and economic empowerment. Ultimately, this program aims to strengthen the identity of Kertosari Village as a sustainable tourist destination, while preserving local cultural heritage through batik.  

Muhammad Hizbullah; Haidir Haidir; Syahrul Bakti Harahap; M. Guffar Harahap; Adawiyah Nasution

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

The balance between the rights and obligations of husband and wife is a fundamental pillar in building a harmonious household according to Islamic teachings. However, there is still a significant lack of understanding among the community, especially among women, regarding the roles and responsibilities of each partner in married life. This study aims to analyze the effectiveness of outreach activities regarding the rights and obligations of husband and wife from the perspective of Islamic Law, delivered to members of the PWBI (Persatuan Wanita Batak Indonesia)  Kwala Bekala. The method used is a qualitative-descriptive approach, with data collection techniques including observation, interviews, and documentation during the outreach activity. The results of the study show that the outreach was effective in enhancing participants’ understanding of the fundamental principles of marital relationships in Islamic law, such as the concept of male leadership, consultation (shura), justice, and the importance of communication and mutual respect. The activity also had a positive impact on participants’ legal and religious awareness in managing their household lives. Such activities need to be expanded further to strengthen Muslim family resilience based on Islamic values.

Auliani Khoirunnisa

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

Community service activities to enhance the organizational capacity of Village-Owned Enterprises (BUMDes) in supporting local economic development through business management and digital marketing training in Serang Village, Cikarang Selatan Subdistrict. The method used was a participatory approach with a descriptive qualitative approach, aimed at encouraging active involvement of BUMDes managers and village communities in every stage of the activity. Data collection techniques included field observations, in-depth interviews, and documentation, with a focus on changes in BUMDes organizational capacity before and after the intervention. The results showed that BUMDes faced structural, technical, and institutional weaknesses, such as an unsystematic organizational structure, weak leadership, lack of business plans, and low adoption of digital technology. After the training, there was a significant improvement in organizational structure, strategic planning, financial accountability, and the use of digital platforms for marketing. The activity also succeeded in fostering a more participatory and innovative organizational culture and expanding strategic partnership networks. This transformation had a direct impact on improving the economic performance of BUMDes and community participation, making BUMDes a facilitator of inclusive local economic collaboration. These findings indicate that an integrated training approach is an effective strategic model for strengthening village economic institutions sustainably.

Etty Zuliawati Zed; Eliza Kotrun Nada; Muh Arham Aswad; Nisah Ukhfi Angreani; Siti Khoirunnisa

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Village cooperatives have a strategic role in driving local economic growth and improving community welfare. However, suboptimal managerial management is often a major obstacle in achieving these goals. This study aims to analyze and identify strategies to optimize economic managerial in village cooperatives in Melarmukti Village, North Cikarang District. The method used is a descriptive qualitative approach through observation, interviews with cooperative administrators, village officials, and local communities. The results showed that cooperatives in Melarmukti Village still face various challenges, such as the lack of managerial training, the lack of periodic evaluations, and low collaboration with external parties. Optimization can be done through increasing the capacity of cooperative human resources, implementing a periodic evaluation system, and establishing strategic partnerships with financial institutions and universities. With targeted and sustainable managerial improvements, village cooperatives have great potential to become economic drivers and improve community welfare at the local level.

Henry Dunan Pardede; Hengki Mangiring Parulian Simarmata; Erwin Sirait; Natalia Pransiska Silaen; Andriano Simarmata

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The low level of financial literacy among students is an important concern in the increasingly complex digital economy era. To address these issues, this Community Service activity promotes the theme "Financial Literacy Movement 2025," which aims to enhance students' understanding of personal financial management, budget planning, and the prudent use of digital financial services. The activity was held on June 11, 2025, at 10.00 WIB at the Hall of Murni Teguh University PSDKU Pematangsiantar, involving 50 students from various study programs in Pematangsiantar. This activity represents a form of cooperation between Murni Teguh University (PTSDKU Pematangsiantar) and PT Pegadaian Parluasan Branch. The implementation method was carried out in the form of interactive seminars and question and answer discussions, which presented two speakers: Mr. Henry Dunan Pardede, S.P., M.M. (Academic) and Mr. Eko Syahri Iskandar (Head of the UPC Pegadaian Unit Parluasan Branch). At the end of the activity, participants participated in a lucky draw session as a form of appreciation and motivation. The results of the activity showed high enthusiasm and increased understanding among participants of the importance of financial literacy in student life. This activity is a strategic step in shaping a young generation who are financially wise and able to make smart economic decisions.

Angerius Agustinus Bria; Korolus Kopong Medan; Dhesy A. Kase

Journal of Administrative and Sosial Science (JASS) 2025 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

The authority and role of security guards assist the Police in carrying out security duties in a limited manner. The results of the study show that security guards in carrying out security responsibilities as a partner of the Police in dealing with and limited public order in the city of Kupang such as arresting the perpetrators of iron theft at PT Semen Kupang, Helmet Theft at the Kupang Polytechnic Campus, computer theft at the UKAW Kupang Campus and Oesapa Procurement Office Motorcycle Theft. Obstacles in carrying out duties and authorities as security guards include the authority of security guards which are limited by the law and inadequate facilities and infrastructure. Conclusion on the research Based on the provisions of Law number 2 of 2002 concerning the National Police of the Republic of Indonesia, it gives limited authority 'to security guard members to carry out security in the company environment acting Pre-emptive (fostering, directing), preventive (preventing, counteracting) and as limited law enforcement officers to assist the role of the functions of the National Police in a Repressive, Non-Judicial manner (acting, arresting, handcuffing, conducting initial interrogation) and in carrying out their duties and responsibilities the security guard experiences several obstacles such as the authority of the security guard which is limited by the law when he is in a position to face the perpetrator of the crime of theft who holds a weapon while the security guard officer is not armed because his authority is not like a member of the Police, but if the security guard officer resists it will be suspected that he has committed an unlawful act because of his limited authority and the law and the Facilities and Inadequate infrastructure.

Fadly Ardiansyah; May Inggri Sihombing; Siti Rodiah

Jurnal Akuntan Publik 2025 International Forum of Researchers and Lecturers

This research focuses on the phenomenon that occurs at Cipadas Coffee and Chill, a business in Sukajadi District, Pekanbaru City, which has been operating for about three years but has not prepared financial reports based on Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This research aims to identify and analyze the obstacles faced by partnership owners in preparing financial statements based on SAK EMKM. In this study, researchers used a qualitative approach with the case study method. The data used is primary data obtained from direct interviews with business owners. The results showed that Cipadas Coffee and Chill had not implemented SAK EMKM in compiling its financial reports due to several reasons, namely the owner's lack of knowledge about SAK EMKM and the procedures for preparing appropriate financial reports, lack of owner participation in socialization activities about SAK EMKM and owner orientation which was more inclined to the aspect of operating profit. Thus, the results of this study indicate the need for further education and socialization efforts to partnership owners regarding the importance of applying SAK EMKM in preparing financial reports. With adequate knowledge and understanding, it is hoped that Cipadas Coffee and Chill will be able to prepare financial reports in accordance with applicable accounting standards, thereby increasing transparency and financial accountability.

Fara Shaliza; Nurul Hasana; Sinta Fransiska

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This Community Service Program (PKM) was motivated by the limited understanding and skills of farmer groups in managing administrative systems, which are essential prerequisites for developing agribusiness partnerships. Farmer groups under the supervision of the Agricultural Extension Center (BPP) of Dumai Timur District, Dumai City, have not yet implemented well-organized data recording and administrative management, resulting in low institutional readiness to establish agribusiness partnerships. This program aimed to apply administrative management practices to strengthen farmer group institutions and support the development of agribusiness partnerships. The methods used included extension activities through lectures, interactive discussions, and hands-on practice in preparing and managing farmer group administrative records. The results indicate an improvement in farmers’ understanding of the importance of administrative management in agribusiness partnerships, enhanced skills in organizing and maintaining administrative records, and the emergence of collective awareness of institutional governance. Furthermore, the program contributed to behavioral changes within farmer organizations, increased leadership roles among group administrators, and initiatives to develop more structured and sustainable agribusiness partnerships

A. Wulandari; Aksi Hamzah; Otong Karyono

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

This study aims to map the strengths, weaknesses, opportunities, and threats (SWOT) of each village within Awangpone Subdistrict to formulate a strategic model for enhancing the local economy in alignment with the Sustainable Development Goals (SDGs) 2030. Employing a qualitative field research design, the study integrates interdisciplinary, theological, and development economics approaches. Data were collected through questionnaires, interviews, direct observation, and documentation. The analysis follows Miles and Huberman’s interactive model, encompassing data reduction, data display, and conclusion drawing. The SWOT analysis reveals that the coordinates fall within Quadrant I, indicating that strengths outweigh weaknesses and opportunities surpass threats. Accordingly, the recommended strategy is the Strength-Opportunity (S-O) approach, which emphasizes leveraging internal strengths to capitalize on external opportunities. This strategy is deemed most effective for stimulating local economic growth and accelerating SDG achievement. Internal constraints identified include underutilized tourism potential and limited access to sharia-compliant financing mechanisms. External threats comprise weak partnership collaborations and limited foreign investment engagement. While several SDG targets—such as education and community participation—have shown promising progress, others remain underdeveloped, particularly in infrastructure development and equitable access to justice for rural populations. The findings underscore the importance of context-sensitive, multi-sectoral strategies that integrate local wisdom, theological values, and economic principles. The proposed strategic model offers a practical roadmap for village-level economic empowerment, contributing to inclusive and sustainable development. This research provides actionable insights for policymakers, development practitioners, and local stakeholders seeking to optimize village potential and foster resilience in rural economies.

Ranjika Daud Hanapi; Erlita Ridanasti

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

This study aims to analyze the content strategy implemented by PT Citi Asia Internasional on Instagram to increase audience engagement as an effort to build brand awareness. In the digital era, social media has become a crucial tool for companies to reach consumers or partners directly, especially through Instagram, which is characterized by its visual and interactive nature. This research employs a qualitative narrative approach with data collection techniques including observation, interviews, and documentation of PT Citi Asia Internasional’s official Instagram account. The results of the study show that the use of consistent, interactive, and audience-relevant content strategies positively contributes to increased engagement, which indirectly strengthens brand awareness. Optimization through visual elements, compelling captions, and the use of Instagram features such as stories, reels, and carousels has also proven effective in building closer communication with followers. Thus, a well-planned and trend-adaptive content strategy becomes the key to creating a strong relationship between the brand and its audience on social media.

Irsan Herlandi Putra

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve transparency and accountability in the management of citizen contributions through the implementation of a digital reporting system based on Google Spreadsheet in the Seroja Home Residence 2 Complex. The problems previously faced were the limitations of the manual system which was slow, inefficient, and less transparent. This activity was carried out through a series of stages, namely identifying needs, preparing system designs, training administrators and residents, and assisting with implementation. The results of the activity showed that the digital reporting system was able to improve administrative efficiency, strengthen citizen participation, and form an open and collaborative governance culture. This activity also increases digital literacy among residents and results in social change in the form of a shift in the role of residents from recipients of information to active partners in environmental management. This finding is reinforced by recent literature showing that simple yet participatory technology can be an innovative solution in strengthening local-based community governance. This activity can be replicated in similar environments with ongoing training and mentoring support.

Dhini Dhini; Noor Diana; Norcahaya Norcahaya; Anna Nur Faidah; Sudirwo Sudirwo

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

This socialization activity aims to enhance students' understanding of business planning, particularly in the acrylic flower board decoration industry. The main problem faced by the community partners, who are aspiring student entrepreneurs, is the lack of practical and theoretical knowledge in designing comprehensive and applicable business plans. The proposed solution is integrated training that includes basic business planning theory, marketing strategy, financial analysis, and hands-on simulation focused on creative products. The methods used in this activity involve a combination of material presentations, group discussions, and direct practice in preparing business plans using the acrylic flower board as a case study. The results of the activity indicate a significant increase in students’ interest, understanding, and skills in the business planning process, as evidenced by higher evaluation scores before and after the training.This socialization activity aims to enhance students' understanding of business planning, particularly in the acrylic flower board decoration industry. The main problem faced by the community partners, who are aspiring student entrepreneurs, is the lack of practical and theoretical knowledge in designing comprehensive and applicable business plans. The proposed solution is integrated training that includes basic business planning theory, marketing strategy, financial analysis, and hands-on simulation focused on creative products. The methods used in this activity involve a combination of material presentations, group discussions, and direct practice in preparing business plans using the acrylic flower board as a case study. The results of the activity indicate a significant increase in students’ interest, understanding, and skills in the business planning process, as evidenced by higher evaluation scores before and after the training. 

Deden Rosid Waltam; Wawan Budiarto

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Training in creating animated characters using the Scratch application serves as an introduction to block-based programming fundamentals that are simple, easy to operate, interactive, and engaging. This training offers promising competency outcomes, as students can further develop their skills through animated stories, games, or presentations. Since 2018, the Ministry of Education and Culture has promoted the integration of informatics education into the 2013 curriculum, including computational thinking skills, which are essential for both current and future generations. The partner for this community service training activity is the students of MTs Pembangunan Nurul Islam, located in Sarimulya, Setu, South Tangerang. This initiative is a tangible step toward implementing informatics learning through the introduction of block-based programming fundamentals. The training involved stages of introduction, instruction, and guidance in using the application. Based on observations and discussions with the partner school, several issues were identified in learning Information and Communication Technology (ICT). One of the causes is students’ lack of awareness of the importance of learning programming fundamentals, coupled with the stigma that programming is difficult, uninteresting, and boring. To address both technical and management issues, the proposed solutions in this community service program include: first, facilitating and providing guidance on the use of the Scratch application for MTs students, with the hope that they will understand basic programming without fear or difficulty. Second, offering engaging, interactive, simple, and easy-to-understand lessons on basic programming using Scratch, by providing example projects such as creating animated characters. The training program was implemented smoothly, and all participating students enthusiastically followed each stage of the training. Their motivation was encouraged to become familiar with programming, increasing their interest, understanding, and confidence in basic programming skills. The ultimate goal is to foster students' interest, knowledge, and skills while boosting their self-confidence in ICT learning, particularly in basic programming.

Ahmad Rizki Ersa Dewantara; Elen Novia Apriliyanti; Nur Maya Karin; Nanda Putri Kholifatun

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

Reciprocal tariff changes imposed by the United States on its trading partner countries including Indonesia, create changes in export and import tariffs in Indonesia which result in a significant impact on the Indonesian economy, which has an impact on export and import sectors such as oil and gas, then non-oil and gas which includes processing industries, agriculture, forestry, fisheries, mining as well as consumer goods, raw / auxiliary materials, and capital goods. This research aims to analyze the impact of exports and imports in the country of Indonesia due to the reciprocal tax rate policy implemented by the United States. This research uses a qualitative approach with the type of content analysis, which involves collecting data from news articles, research reports, and relevant academic publications. The results showed that the imposition of reciprocal tariffs imposed by the United States against Indonesia caused an increase in imports from 2017 to 2020 by 1.38% in the consumer goods sector. On the other hand, the export side decreased in the oil and gas sector from 2017 to 2020 by 2.37% which resulted in disruption of economic stability in the global supply chain that created inflation, and increased imports in Indonesia resulted in competing local product prices with imported products so that many Indonesian manufacturing companies reduced production and terminated employment. From this research, it is expected that Indonesia will be able to maximize the opportunities that exist from the changes and challenges of global trade.

Maharani, Aulia Hari; Ramadhani, Siska; Irwana, Natasia; Noviyanti, Indah

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

This study aims to evaluate the extent to which service quality, store atmosphere, and the implementation of proactive strategies contribute to business strategy at CV MM Acing Jaya located in Pangkalpinang. This study uses a quantitative approach with data collection techniques through distributing questionnaires to 71 respondents consisting of customers and business partners of the company. Multiple linear regression analysis was used to test the research hypothesis consisting of three independent variables (service quality, store atmosphere, and proactive strategy) and one dependent variable (business strategy). The results showed that store atmosphere and proactive strategy had a positive and significant effect on business strategy, while service quality showed no significant effect. The findings suggest that the creation of a supportive store atmosphere and the implementation of responsive and innovative strategies are important factors in strengthening the competitiveness of ritel companies. This research provides a practical contribution for businesses in developing business strategies that are more adaptive and oriented to consumer needs.

Nabila Zahra; Ropiah Daulay; Ahmad Wahyudi Zein

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Food security is a crucial aspect of national development that ensures the availability, affordability, and safety of food for all communities. This article examines the Indonesian government's strategies to maintain food security through public policies using a qualitative literature study approach. The study focuses on agricultural infrastructure development, productivity improvement, food diversification, strengthening distribution systems, and empowering communities and farmers. Both central and regional governments play strategic roles in formulating and implementing adaptive policies addressing challenges such as climate change, resource limitations, and food price volatility. Additionally, large budget allocations and innovative financing approaches like green bonds and public-private partnerships are key instruments supporting sustainable food security. The role of regional governments is also vital in regulation, facilitation, and community empowerment to ensure local food security. The findings indicate that integrated public policies and stakeholder synergy effectively enhance national food security comprehensively and sustainably.

Memah, Ester; Rakinaung, Jesica; Rorong, Ananda Karunia; Hadinata, Graccio

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

Business ethics form the moral foundation that guides corporate operations and stakeholder interactions, fostering trust, strengthening relationships, and promoting long-term business sustainability. In the digital industry, the application of business ethics has become increasingly critical due to the complexity of interactions among companies, partners, and customers. PT GoTo Gojek Tokopedia Tbk, established through the 2021 merger of Gojek and Tokopedia, faces substantial challenges in upholding ethical principles amid the dynamic landscape of Indonesia’s digital economy. This study adopts a descriptive qualitative approach, utilizing observation and literature review, to examine the extent to which the implementation of business ethics at GoTo contributes to its corporate performance. The findings indicate that consistent ethical practices significantly enhance corporate reputation, improve customer loyalty, and foster a healthy work environment. The integration of fairness, honesty, transparency, and social responsibility has proven to be critical in ensuring corporate sustainability and growth within the competitive digital industry. This study underscores the imperative for companies to systematically embed ethical principles into all operational activities in order to address evolving regulatory frameworks, market competition, and rising societal expectations.

Yusni K. Tampubolon; Winda F. Saragih; Ma’ruf Tafsin; Nevy D. Hanafi; Achmad Sadeli

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The community service activity was carried out in Lima Puluh Subdistrict, Batu Bara Regency. The partner in this activity was the Regional Development Planning, Research, and Development Agency. The main problem faced by the partner is the absence of an official slaughterhouse building in Batu Bara Regency. Until now, only independently managed slaughterhouses owned by the community have been used as animal slaughtering facilities. However, these slaughterhouses can only accommodate a limited number of slaughters. Moreover, issues related to poor meat hygiene and cross-contamination during slaughtering and packaging processes for consumer distribution are still frequently encountered. The solution to this problem is to establish an official slaughterhouse in Batu Bara Regency that meets both administrative and technical requirements. The purpose of this activity is to provide understanding to the community and stakeholders regarding the utilization of an official slaughterhouse and the importance of having a standardized slaughterhouse. The expected outcomes of this community service activity are: (1) to increase public knowledge in Batu Bara Regency regarding the importance of RPH utilization, (2) to enhance awareness of providing meat that is Safe, Healthy, Whole, and Halal (ASUH), and (3) to provide recommendations to the local government regarding the planning and development of an official slaughterhouse.

Sandi Saputra Ritonga; Bandaharo Saifuddin; Marwan Busyro

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the practice of elopement (kawin lari) and its legal consequences from the perspective of Batak Angkola customary law, as well as its relation to Law Number 1 of 1974 on Marriage. The research was conducted in Sibangkua Village, Angkola Barat District, South Tapanuli Regency. The method used is an empirical legal approach, with data collected through observation and interviews with traditional leaders, religious figures, village officials, and individuals involved in elopement. The findings reveal that elopement frequently occurs in Batak Angkola society, mainly due to high dowry demands, disapproval of arranged partners, or violations of social and religious norms. The resolution process is carried out through customary stages such as mandokon ulang agoan, marsapa adat, and patibal sere. Although the national marriage law does not explicitly regulate elopement, it is recognized within Batak Angkola custom and has a structured resolution mechanism. Nevertheless, socially, elopement is often viewed negatively and may damage the family’s honor.

Marsekal Muhammad Jamal; Erwin Permana

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The fulfillment warehouse system is one of the logistics innovations implemented by e-commerce platforms to enhance operational efficiency and customer satisfaction. Shopee, as one of the largest e-commerce platforms in Indonesia, has introduced the Shopee Fulfillment Center to assist sellers in the storage, packaging, and shipping processes. This study aims to analyze the impact of Shopee’s fulfillment warehouse system on the timeliness of order deliveries. The research employs a descriptive qualitative approach, with data obtained through observation and digital searches. The findings indicate that Shopee’s fulfillment warehouse system is effective in ensuring timely deliveries by optimizing storage, processing, and distribution operations. Through automation technology, optimized warehouse layouts, and real-time tracking system integration, Shopee accelerates order processing times, reduces the risk of delays, and improves delivery accuracy. Additionally, the presence of distribution centers across various regions helps minimize travel distances and speeds up the delivery process to customers. Continuous investment in logistics infrastructure and strategic partnerships with multiple courier services further contribute to supply chain efficiency, ensuring faster and more timely deliveries while enhancing customer satisfaction.