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Haerunisa, Ia; Eka Nabila, Asyifa

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

Income inequality and poverty continue to be major challenges in Indonesia's industrial areas, especially in DKI Jakarta, West Java, and Banten, although minimum wage policies continue to be developed as a form of protection for low-income workers. These policies theoretically serve as an instrument for income redistribution and improvement of labor welfare, but their effectiveness in reducing inequality and reducing poverty rates is still questionable, especially in areas with highly industrialized economic structures. This study aims to analyze the influence of income inequality, poverty rate, economic growth, and unemployment rate on the dynamics of the provincial minimum wage in the 2016–2023 period. The study used secondary data obtained from the Central Statistics Agency and analyzed using panel data regression to obtain a comprehensive empirical picture of the factors determining the minimum wage. The test results show that the Fixed Effect Model is the most suitable model for capturing variations between provinces and between times. Key findings reveal that poverty levels and economic growth have a significant influence on changes in the minimum wage, while income inequality and unemployment rates have no significant influence. The conclusion of the study emphasizes that the minimum wage policy is not effective enough in reducing income inequality and reducing poverty without the expansion of the formal sector, improving the quality of the workforce, and distributing economic growth more evenly between industrial areas.

Syafran Nurrahman; Aep Saefullah; M.Tafsiruddin; Tohiroh Tohiroh; Sitti Aliyah Azzahra +3 more

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

Mosque-based community economic empowerment activities have significant potential to improve community welfare, particularly for small businesses in the mosque's immediate vicinity. However, implementation is still largely conventional and lacks a data-driven approach, resulting in suboptimal beneficiary identification and activity evaluation. This community service initiative aims to promote a data-driven approach to mosque-based community economic empowerment through sharia bazaar activities. Implementation methods include initial observation, outreach and education for mosque managers and business owners, technical assistance for sharia entrepreneurship, and activity evaluation. The results demonstrate an increased public understanding of the importance of data use in determining beneficiaries, managing bazaar activities, and developing businesses based on sharia economic principles. The outcomes of this initiative include improved data management literacy, a simple data collection format for sharia bazaar activities, and recommendations for developing a mosque-based data collection system. It is hoped that this initiative will be the first step in building a sustainable, transparent, and data-driven community economic empowerment model within the mosque environment.

Sherly Malini; Abdul Rahman; Juli Anggraini; Muhammad Hairul; M. Bambang Purwanto

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

This community service program aims to enhance the capacity of traditional clothing UMKM in Palembang through product innovation and business management training in order to support the development of local fashion tourism. UMKM engaged in producing songket, jumputan, and Palembang batik possess significant economic and cultural potential; however, they face various challenges, including limited design innovation, weak business management skills, and insufficient utilization of digital technology for marketing. Through collaboration between the lecturer team of Politeknik Prasetiya Mandiri and the Palembang City Tourism Office, the program was implemented through workshops, business mentoring, and digital marketing training involving UMKM actors, students, and the local community. The results show improvements in participants’ knowledge and skills in developing creative product designs, enhancing production quality, and managing their businesses more professionally. Participants also gained a deeper understanding of digital marketing strategies as an essential tool to expand market reach. This program has contributed positively to strengthening local cultural identity while creating opportunities for creative economic growth through fashion tourism. The implementation of this initiative is expected to serve as a sustainable effort to improve the competitiveness of UMKM and support the economic development of Palembang.

Dina Mellita; Andrian Noviardy; Efan Elpanso; Heriyanto Heriyanto; Abdul Aliun Hakim

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

It is very important to teach young people to become entrepreneurs, especially in rural areas that have local economic potential but have not been properly managed. The purpose of this community service activity is to increase the awareness, knowledge, and entrepreneurial skills of Karang Taruna youth in Sukatani Village, Banyuasin Regency. The community service program was designed using a participatory approach, which included entrepreneurship workshops, digital marketing training, identifying business opportunities based on local resources, and obtaining assistance to develop simple business plans. Interactive lectures, group discussions, practical simulations, and participant comprehension assessments were all methods used to implement the methodology. The results of the activities showed a significant increase in participants' knowledge of basic entrepreneurship concepts. They also became more capable of analyzing and identifying local business opportunities and acquired practical skills to market products through various digital platforms. Participants also showed increased motivation and confidence to start their own businesses. This program demonstrates that entrepreneurship education can help rural youth improve their lives, promote economic independence, and support sustainable local economic growth. It is hoped that these findings will serve as a model for implementing similar programs in other rural areas.

Ronni Haga; Sunaryo Neneng

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

This study analyzes the economic phenomenon known as the "Purbaya Effect" in the Indonesian capital market during the second half of 2025. This phenomenon is characterized by a significant surge in the Jakarta Composite Index (IHSG), which broke the All-Time High (ATH) record 21 times within four months following the appointment of Purbaya Yudhi Sadewa as Minister of Finance. Using a mixed-methods approach combining quantitative market data analysis and qualitative policy review, this research finds that the "Purbaya Effect" is driven by aggressive liquidity injection policies (Rp 200 trillion), institutional trust built during his tenure at LPS, and strong narrative economics. However, this study also identifies significant risks related to exchange rate volatility and potential economic overheating. The findings suggest that while the "Purbaya Effect" successfully restored short-term investor confidence, long-term sustainability depends on the balance between growth acceleration and macroeconomic stability.

Ezzy Cardila Vertiwi; Nabila Putri Sakinah; Merisa Anggraini

Populer: Jurnal Penelitian Mahasiswa 2025 Universitas Maritim AMNI Semarang

This study aims to examine the effect of green innovation on company value, with financial performance as a mediating variable, in the mining industry. This study uses a systematic literature review approach by examining various relevant previous studies. The results of the study indicate that green innovation plays a significant role in improving environmental performance and operational efficiency of companies, which in turn positively impacts financial performance. Good financial performance is a key factor in strengthening company value and stakeholder trust. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies. This study also found that companies that successfully implement green innovation tend to have a better image in the eyes of investors and the public, which contributes to increasing the company's market value. These findings confirm that the implementation of green innovation not only supports environmental sustainability but also provides long-term economic benefits for mining companies, strengthening their position in an industry that increasingly prioritizes sustainability and social responsibility.

Dyah Ayu Putriani; Nourma Wulanda; M. Agus Kurniawan; Andri Irawan; Tati Herlina

Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia 2025 Fakultas Teknik Universitas Maritim AMNI Semarang

The development of the digital world has brought significant changes to various aspects of people's lives, including the family economy. Digitalization opens up new opportunities for economic activity, particularly through the use of social media, marketplace platforms, and digital financial services. However, many people still lack adequate digital literacy and are therefore unable to optimally utilize this technology to increase family income. This community service activity aims to improve the community's digital literacy and encourage the use of digital technology as a means of sustainably increasing family income. The implementation method includes providing training on the basics of digital literacy, digital-based entrepreneurial mentoring, and hands-on practice in using social media as a promotional tool, marketplaces as sales channels, and digital financial services to support business transactions. The results of the activity indicate an increase in public understanding of the use of digital technology, a change in a more adaptive entrepreneurial mindset, and the emergence of various digital-based business initiatives. The use of digital technology has been proven to open new economic opportunities and make a positive contribution to increasing family income.

Ahmad Syaiful Umam; Arifah Husna; Maria Ulfa; Dian Krisna Firnanda; Royhanatul Jannah +2 more

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Farmer empowerment through the development of local agricultural commodities is an important strategy to increase farmers’ income and strengthen the independence of farmer groups. This community service activity aimed to enhance the capacity of the Padimas Farmer Group in Sana Tengah Village, Pasean Sub-district, Pamekasan Regency, through the development of local Madura melon as a regional flagship commodity. The program was implemented using a participatory–collaborative approach that actively involved farmers in all stages of the activity, including the identification of local needs and potentials, provision of demonstration plot land, cultivation assistance, and continuous monitoring and evaluation. The melon demonstration plot served as a practical learning medium for farmers in applying cultivation techniques adapted to local agroclimatic conditions. The results showed that the development of the local melon demonstration plot significantly improved farmers’ knowledge and skills in melon cultivation, with a plant survival rate reaching 99%. In addition, this activity supported the establishment of a group-based flagship commodity with promising economic value and market opportunities. Overall, the farmer empowerment program contributed positively to strengthening farmers’ economic independence and has the potential to serve as a model for sustainable horticultural agribusiness development in the Pamekasan region.

Ditto Arfin Al-Maraghi; Sabam Syahputra Manurung; M.Habbi Husnul Mubarok

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

This study examines the influence of income inequality and poverty on the prevalence of stunting in ten provinces across Sumatra Island during the 2016–2024 period. Using a panel dataset of 90 observations and applying a Fixed Effect Model, the results indicate that both income inequality—measured by the Gini Ratio—and poverty have a positive and significant effect on stunting. The Gini Ratio shows a coefficient of 1.46 (p = 0.0002), while poverty records a coefficient of 6.28 (p = 0.0140), jointly explaining 52% of the variation in stunting prevalence. Spatial analysis further supports these findings, with Moran’s I values exceeding 0.40, suggesting strong spatial autocorrelation and clustering of high-stunting regions. High-risk clusters—Aceh, Jambi, and Bengkulu—are characterized by Gini Ratios above 0.33 and poverty levels exceeding 12%, reinforcing the existence of an intergenerational poverty–stunting trap, particularly influenced by urban–rural disparities (rural 53.3% vs urban 34.9%). The study highlights that specific nutrition interventions such as supplementary feeding, micronutrient programs, and breastfeeding promotion are insufficient without accompanying structural reforms addressing economic inequality. Therefore, multisectoral convergence strategies are required, including expanded conditional cash transfers, progressive local taxation reforms, nutrition-focused social assistance, and universal basic infrastructure to accelerate stunting reduction toward the 14.2% target by 2029.

Ida Ayu Nuh Kartini; Eva Dwi Fani; Aulia Afifah; Tansa Sugi Karenia

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Program aims to enhance the understanding of parents, Madrasah Tsanawiyah students, and the community of Karangbong Village regarding the history of developmental psychology and major child development theories. The program was initiated due to the community’s limited knowledge of developmental concepts, which affects the quality of parenting practices. Using a descriptive qualitative approach through observation, interviews, educational sessions, and discussions, the program presented essential materials covering the history of developmental psychology, Piaget’s cognitive development theory, Erikson’s psychosocial stages, and Vygotsky’s sociocultural theory. The results indicate a significant improvement in participants’ comprehension of developmental stages and their ability to apply appropriate parenting strategies. The program also reinforced the awareness that child development is a responsibility and divine trust that must be nurtured optimally. Overall, this activity contributes to the development of informed, adaptive, and development-oriented parenting within the community.

Ayu Rahmi; Agus Muliaman; Fakhrah Fakhrah; Muliana Muliana; Ucia Mahya Dewi

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Flash floods are a hydrometeorological disaster that frequently strikes Indonesia, including East Aceh. Their impacts include not only physical damage but also social and economic disruption to residents. This article describes a community service activity involving the distribution of community donations to flash flood survivors in Pante Bidari District. Using a descriptive qualitative approach, this article analyzes the process of collecting, managing, and distributing aid and links it to theoretical findings in the scientific literature on disaster management, social solidarity, and community resilience. The literature review indicates that local community involvement significantly influences the effectiveness of disaster management (Hariyal & Anhar, 2015); (Faiz, 2025) The results of this activity indicate that community-based aid distribution can accelerate the fulfillment of basic needs, strengthen social networks, and increase the social resilience of affected communities. Thus, this activity confirms that strengthening solidarity among residents is a crucial component in disaster emergency response. Community-based aid distribution not only ensures targeted assistance but also fosters a spirit of mutual cooperation that strengthens long-term social resilience.

Sutono Sutono; Ahmad Chusnan Arif

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

This community service program aims to develop an empowerment model for Etawa goat milk micro, small, and medium enterprises (MSMEs) in Kepuh Klagen Village, Wringinanom District, Gresik Regency through an Islamic Social Entrepreneurship (ISE) approach. Kepuh Klagen Village has significant economic potential in Etawa goat farming; however, MSME actors face several challenges, including limited halal-thayyib-based production capacity, low literacy in Islamic business management and finance, weak branding and marketing strategies, and the absence of sustainable collaboration among farmers. This program employed a participatory approach through mentoring, training, and capacity building activities. The implementation stages included identifying potentials and problems, providing training on Islamic Social Entrepreneurship values and Islamic business ethics, improving production quality based on halal-thayyib standards, strengthening Islamic financial management practices, and developing digital marketing capabilities. The results indicate an increase in MSME actors’ understanding of Islamic social entrepreneurship, improvements in production hygiene and product quality, and the emergence of collaborative awareness among Etawa goat milk entrepreneurs. The ISE approach proved effective not only in enhancing economic value but also in strengthening social responsibility, spiritual values, and business sustainability. This empowerment model is expected to be replicable for other local commodity-based MSMEs in rural areas.

Artika Tri Septia; Muhammad Daffa Adhie Prasetya; Putri Ayu Manalu

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

The quality of human resources is a fundamental pillar of a country’s development, and education plays a crucial role in shaping this quality. Education not only provides knowledge and skills but also builds attitudes, values, and competencies that enable individuals to contribute effectively to social and economic development. This study aims to examine how education can enhance human growth and improve the overall quality of human resources. The research employs a descriptive quantitative method by distributing questionnaires to thirty members of the general public. The collected data were analyzed using descriptive statistical techniques to identify community perceptions regarding the importance of education in human development. The results show that the majority of respondents strongly believe that education has a significant positive impact on human growth. Education is perceived as an essential tool for improving critical thinking abilities, increasing productivity, and fostering awareness of the importance of active participation in national development processes. Furthermore, respondents indicated that education contributes to the development of discipline, creativity, and adaptability, which are necessary to face global challenges and technological changes. Education also plays an important role in reducing social inequality by providing equal opportunities for individuals to improve their quality of life. Overall, these findings confirm that improving the quality of education should be a top priority in national development strategies. High-quality education is essential to produce competitive, innovative, and superior human resources that can significantly contribute to sustainable national progress.

Fikri, Muhammad Luthfi Ali; Mustofa, Ahmad Junaydi; Lail, Ibnaty Hidayatul; Nabila, Firzanah Uma; Hidayati, Amalia Nuril

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

Baitul Maal wat Tamwil (BMT) is an Islamic microfinance institution that plays an essential role in expanding financial access for low-income communities and supporting sustainable economic development. This article aims to analyze the role of BMT as an inclusive monetary instrument within the framework of the Sustainable Development Goals (SDGs). The study employs a library research approach with descriptive-analytical methods based on secondary data from books, academic journals, research reports, and official documents. The findings show that BMT significantly contributes to financial inclusion through real-sector-based Islamic financing, especially for micro-enterprises and low-income households. Moreover, BMT’s social function—realized through the management of zakat, infaq, and sadaqah—strengthens income redistribution, poverty alleviation, and community welfare. BMT supports several SDG targets, particularly in reducing poverty, creating decent employment, developing MSMEs, and minimizing socioeconomic inequality. However, the optimization of BMT’s role still faces challenges such as limited capital, governance constraints, digital transformation, and institutional strengthening. Therefore, synergy between BMT, the government, regulators, and the community is needed to enhance BMT’s contribution as an inclusive, sustainable, and Sharia-compliant economic development agent.

Subroto, Vivi Kumalasari; Sudibyo, Sukemi Kamto

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

Alamsa Alamsa; Olivia Pamilangan Andi’lolo; Iqrima Mas Mappangile

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

This study examines the strategic role of Islamic banking in expanding financial inclusion and alleviating poverty in Indonesia. Using a qualitative literature review methodology, this research analyzes academic literature, regulations, and official reports to identify the contributions, challenges, and optimization strategies of Islamic banking. Findings indicate that Islamic banking provides financing alternatives aligned with Islamic values through products such as mudharabah, musyarakah, and murabahah, enabling low-income communities to access capital without interest burdens. The management of Islamic social funds including zakat, infaq, sadaqah, and waqf strengthens social capital for micro-enterprise empowerment. However, significant barriers exist, including low Islamic financial literacy, limited access in remote areas, and suboptimal regulations. This study recommends enhancing financial literacy, developing technology-based inclusive products, strengthening supportive regulations, and fostering multi-stakeholder collaboration to optimize the role of Islamic banking as an instrument for inclusive and equitable economic development in Indonesia. The research contributes to the theoretical understanding of Islamic banking's potential in addressing financial exclusion and poverty while providing practical insights for policymakers and banking institutions.

Adrian Fharas Yuandra Putra; Azahra Nur Fadhilah; Dela Sukma Pangestu; Maureen Imbruglia Marcus; Nabila Nur Andini

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

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.

Ahmad Syaickhu; Purwanto Purwanto

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

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

Nurul Hidayat; Monika Martiyoli Urei; Nur Rahmi; Eka Wulandari; Felisyashandi Felisyashandi +2 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Low interest among the younger generation in local culture, particularly in traditional weaving skills, remains a significant concern in the city of Tarakan. Yet, weaving is one of Indonesia’s cultural heritages with high artistic and economic value. In response to this issue, a weaving training program was conducted at Jl. Pangeran Diponegoro RT 23 RW 08, Sebengkok Subdistrict, Central Tarakan, with the aim of fostering cultural appreciation among youth while equipping them with productive skills. The activity was held on September 13, 2025, from 13:00 to 16:00 Central Indonesian Time (WITA), at the home of a local resident in Sebengkok. The participants consisted of six male students from grade 10 of a vocational high school and four adult female participants. The methods employed in this program included cultural education, hands-on weaving practice, and documentation. This community engagement activity reflects a comprehensive approach to cultural preservation while also opening economic opportunities for the local community. The program included the introduction of weaving's cultural values, basic skill training, small-scale business mentoring based on woven products, and community development efforts..

Tio Ari Laksono; Halimatus Sa’dyah; Muhammad Khoiri; Purwanto Purwanto

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to enhance digital literacy and digital entrepreneurship skills among teachers and students (santri) at Pondok Pesantren Al Ittihad Darunnajah. The main issue faced by the partner institution is the low level of understanding in utilizing digital technology as a medium for business development. Using a Participatory Action Research (PAR) approach, the program was carried out through stages of observation, planning, training, and evaluation, employing lectures, discussions, and hands-on practice with digital platforms. The results show a significant improvement in participants’ understanding of digital entrepreneurship, online marketing, and technology-based business management. Participants were able to apply basic skills such as creating e-commerce accounts, promoting products, and managing simple financial records. Overall, this program successfully fostered student independence and economic empowerment through the utilization of digital technology and strengthened the role of the pesantren as a center for modern entrepreneurial development.