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Lu'luil Maxnun; Ati Sadiah; Rendra Gumilar; Astri Srigustini; Kurniawan +4 more

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

The policy to implement the deep learning approach in Indonesian schools starting from the 2025/2026 academic year requires teachers to be well prepared to design and conduct meaningful and in-depth learning. This community service program aimed to enhance the understanding and pedagogical competence of senior high school and madrasah economics teachers in Tasikmalaya City in implementing the deep learning approach comprehensively. The program employed a community-based science and technology application scheme through training and mentoring activities conducted in face-to-face, online, and hybrid modes, consisting of planning, implementation, and evaluation stages. The training materials covered the concept and implementation of deep learning, lesson planning, instructional design and models, learning evaluation, development of innovative technology-based learning media, and reinforcement of microeconomic and macroeconomic content. A total of 78 economics teachers participating in the MGMP of Tasikmalaya City were involved in the program. The results indicate that the training improved teachers’ understanding of deep learning, lesson planning, and assessment strategies that support meaningful learning. Participants’ reflections revealed high motivation and strong relevance of the training materials to their professional duties. This program contributes to strengthening teachers’ readiness to implement deep learning sustainably and supports the improvement of economics learning quality in schools.

Joko Purwanto; Umi Faizah; Dea Permataningtyas; Riska Amelia; Tarisa Finanda

Jurnal Pengabdian dan Perubahan Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The need to strengthen literacy in Indonesian language learning requires teachers to be innovative in designing assessment instruments that are relevant to current developments. One approach that can be used is the application of multimodal texts, namely texts that combine various communication modes such as writing, images, sound, and symbols to convey meaning more comprehensively. This community service program was carried out with the aim of improving the competence of Indonesian language teachers at the junior high school level throughout Sragen Regency in developing literacy questions based on multimodal texts that align with the demands of the Independent Curriculum. The activity was carried out through two months of intensive training and mentoring, which included a theoretical understanding of the concept of multimodal texts, analysis of sample questions, and practice in developing literacy-based assessment instruments. The results of the activity showed a significant increase in teachers' understanding of the principles of multimodal texts and their ability to design questions that challenge students' critical and creative thinking skills. Through this program, teachers not only gained new knowledge but also were motivated to be more adaptive to developments in digital media and innovation in learning. Thus, this activity contributed to improving the quality of Indonesian language learning that is contextual, interactive, and meaningful for students.

Putri Tunggal Dewi; Kayyisa Fahani; Iskandar Muda

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

This study provides a detailed equity analysis of the Deli Serdang Regency local government by evaluating its financial statements from 2020 to 2023 and interpreting results through the lens of International Financial Reporting Standards (IFRS) and public sector accounting principles. The analysis examines trends in assets, liabilities, and equity, computes key financial ratios, and discusses implications for fiscal sustainability, transparency, and governance. The study combines quantitative ratio and trend analyses with a qualitative review of notes to the financial statements and a reconciliation exercise mapping local government reporting (SAP/APBD disclosures) to IFRS/IPSAS concepts. Findings (illustrative data) show a positive but modest growth in equity, persistent dependence on intergovernmental transfers, and opportunities to improve asset valuation and liability recognition practices. The paper concludes with practical recommendations for policy-makers and local finance managers and suggests a road map for incremental IFRS-aligned reporting in the local government context.

Ni Putu Eka Aprilia Dewi; Ni Nyoman Reni Suasih

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

Plantation agriculture encompasses all activities involving the cultivation of specific crops and the commercialization of their products and services, supported by science, technology, capital, and management, with the aim of improving the welfare of plantation business actors and the wider community. This study aims to analyze the production scale, input elasticity, and factors affecting clove production in Umejero Village, Busungbiu District, Buleleng Regency. Given the high dependence of farmers on harvest outcomes and price fluctuations, this analysis is essential to understand the impact of economic and agronomic variables such as working capital, labor, land area, and selling price on production output. The study employs a quantitative method using multiple linear regression based on the Cobb-Douglas production function. Data were collected through questionnaires and interviews with clove farmers in Umejero Village using purposive sampling. The results indicate that all four variables simultaneously have a significant effect on clove production, with each variable also having a partial positive influence. The analysis of production scale shows increasing returns to scale, meaning that a proportional increase in all input factors leads to a more than proportional increase in output. The elasticity analysis indicates that capital input is elastic, suggesting that a small increase in capital leads to a disproportionately large increase in output. In contrast, labor, land area, and selling price are inelastic, implying that increases in these inputs result in only modest increases in output. These findings highlight the need for solid policy foundations and strategic initiatives to enhance clove productivity both at the farmer and local government levels. Furthermore, the study’s results are expected to assist farmers in making more informed and sustainable decisions in farm management, ultimately contributing to the improved welfare of clove-farming communities in the region.  

Helmi Noviar; Saiful Badli; Zulbaidi Zulbaidi

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

This study analyzes the patterns and dynamics of income inequality across districts and municipalities in Aceh Province during the 2022–2024 period using data from the National Socio-Economic Survey (Susenas) published by Statistics Indonesia (BPS). A descriptive-comparative approach was employed with the Gini Ratio as the main indicator to examine spatial variations and inequality trends between urban and rural areas. The results show that Aceh’s Gini Ratio declined from 0.296 in 2022 to 0.294 in 2024, indicating a modest improvement in income distribution. The reduction in inequality mainly occurred in rural areas, while urban regions experienced a slight increase due to the concentration of economic activities among higher-income groups. Banda Aceh and Lhokseumawe recorded the highest inequality levels, whereas Aceh Tengah and Bireuen demonstrated relatively strong income equality. Overall, Aceh remains one of the provinces with low-income inequality in Indonesia but still faces challenges of structural disparities across regions. The findings highlight the need to shift policy orientation from redistributive equality toward productivity-based equality through regional economic integration, empowerment of micro and small enterprises, and the development of inclusive economic sectors to achieve equitable and sustainable growth..

Gita Yolanda; Emilianus Eo Kutu Goo; Maria Modesta Missi Mone

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

The implementation of the Elektronik Barang Milik Daerah (e-BMD) system is crucial for improving the management and financial reporting of regional government assets. This study examines the effectiveness of e-BMD at the Badan Pengelola Keuangan dan Aset Daerah (BPKAD) of Sikka Regency in preparing financial reports, particularly for fixed and current assets. Using qualitative methods, data were collected through interviews, observation, and document analysis. The results show that e-BMD significantly enhances efficiency, accuracy, and accountability in asset management, although technical and resource limitations remain challenges. Recommendations include training enhancement and system optimization to improve performance.

Suhardi Suhardi; Dede Aprylasari; Ari Wibowo

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

Increasing community literacy in environmental management is a strategic step to realize sustainable development. One practical approach that can be implemented is through community-based education. This article examines how local communities can become agents of change in increasing public awareness and understanding regarding environmental issues, such as waste management, natural resource conservation, and adaptation to climate change. Through a participatory approach, community-based education encourages direct community involvement in designing and implementing environmental programs that suit local needs. Case studies from various regions show that collaboration between communities, government, and the private sector can increase the effectiveness of educational programs and create long-term impacts. The work programs are processing organic and inorganic waste, processing agricultural land, planting trees, preventing dengue fever and making anti-mosquito spray, providing information related to Hoaxes and phishing link modes, and collecting data on MSMEs. Apart from that, there are also work programs regarding learning posts, introducing waste banks, making street signs, and creating village websites. The results obtained from this activity are an approach to the community through social activities carried out with residents and increasing community insight through the outreach and training programs provided. Apart from that, village facilities can be improved by creating street signs and village websites. It is hoped that the results of this study can become a practical guide in developing a sustainable community-based education model for environmental management.

Budi Mardikawati; I Putu Bagus Yudastara; I Made Yogi Wiswantara; M.Siraj Arkhan Daffa Hidoyo; Devanty Eka Hapsari +4 more

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

This article aims to explain the implementation of socialization activities on factors for choosing transportation modes, especially at the Gunung Harta Autobus Company (PO), with the dominant factor being passenger comfort. The socialization method used is direct counseling for staff, drivers, and passengers at PO Gunung Harta. PO Gunung Harta's commitment to passenger comfort can be seen in various initiatives and consistency, such as the number of passengers carried according to bus capacity, main facilities in the form of luggage racks, and additional facilities in the form of window film and audiovisual facilities placed in the passenger room. It is hoped that this commitment will become a reference for other POs in improving services to provide a comfortable mode of transportation. It is hoped that the results of the outreach will increase public awareness about the importance of driving safely and wisely when choosing modes of transportation in order to create safer and more comfortable travel for all.

Abalaka James Nda; Ajiteru S.A.R; Sulaiman T.H

International Journal of Economics, Commerce, and Management 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this article is to examine the current issues and difficulties that Nigeria's four main transportation modes are facing. The data utilized in this research were gathered by field observations, oral interviews, and a thorough literature search of books, journals, and pertinent government documents. After discussing the difficulties and issues affecting each mode's ability to continue contributing to the nation's economic development, the historical evolution of each mode and its historical role in that development are provided. The main effects of driving being preferred over other modes of transportation are the environmental issues associated with driving and the high rate of traffic accidents on Nigerian roads. There are numerous inland waterways of capacity that is underutilized as a result of the antiquated railway system. Despite being widely utilized, the airways still require significant development and refinement. In order for these modes to continue contributing to Nigeria's economic development, the study offered viable solutions to these issues and obstacles.  

Shiva Arinda Putri Hardiasari; Yuni Sagita; Najla Fadhila; Tricya Githa Sulistyawati; Asep Purwo Yudi Utomo +2 more

Student Scientific Creativity Journal 2024 Pusat Riset dan Inovasi Nasional

The film “Hati Suhita” released in 2023 is an adaptation of the novel by Khilma Anis. Because it is set in an Islamic boarding school causes the film to have dialogues that are thick with politeness. However, this does not deny that the film also contains conversational implicatures. The aim of this study is to describe the forms of conversational implicatures found in the film “Hati Suhita” and explain how the process of violating the principle of cooperation and the principle of politeness can cause the emergence of implicatures. This study uses two approaches, namely a theoretical approach with pragmatic studies and a qualitative descriptive approach as a methodological approach. The data collection method uses the listening method with advanced techniques, namely the proficient free-involved listening technique and note-taking technique. Based on the 736 speech data from the film “Hati Suhita”, 63 speeches containing conversational implicature were found. The details of the implicature are 26 implicatures caused by the violation of cooperation principle and 37 implicatures caused by the violation of politeness principle. The thimble violation that creates the most implicature in the film is the violation of the thimble of agreement maxim. In addition, no violations of the thimble of modesty maxim and the thimble of obligation of S to O maxim were found in the analyzed data. Hopefully, this research can reveal the implied meanings in the dialogue between the characters in the film Hati Suhita.

Rosfianti M. Yadasang; Rosma Ndiak

Proceeding. of The International Conference on Business and Economics 2023 Universitas 17 Agustus 1945 Semarang

The role of cheating religion in academic cheating is the focus of this study. This study included 137 Fajar University Makassar students who attended lectures during the Covid-18 outbreak. In this investigation, saturated samples were used. Questionnaires were used to gather the data, which was then analyzed using path coefficient analysis using the Smart PLS tool. The result of this study is that academic pressure effects academic cheating behavior; opportunity does not influence academic cheating behavior; rationalization influences academic cheating behavior; capacity to influence academic cheating behavior; ethics According to the findings of multigroup study, religiosity is modest and reduces academic cheating, but not significantly. Religious students are more likely to avoid academic cheating while being under less pressure in terms of opportunity, talent, justification, and ethics. At Fajar University Makassar, there are several ways to prevent academic cheating, including conducting outreach activities about cheating and its consequences, informing students that cheating will be caught and announced, and ensuring that students do not work in an unsatisfactory manner. fraud, demonstrating that any fraud would be penalized, educating kids to write without cheating, and encouraging them to conduct ethically.

Pera Handayani; Azhari Akmal Tarigan

Student Scientific Creativity Journal 2023 Pusat Riset dan Inovasi Nasional

Sharia Microfinance is support given to clients who need resources as business capital or hypothesis. This help can give accommodation to MSMEs who need resources for increment sharia microfinancing to foster their associations. This examination expects to decide the effect of sharia support on expanding little and medium endeavors (MSMEs) in the town of Kp. Charge, Area Na-LX-X North Labuhanbatu Rule. The model in this appraisal is 50 MSME merchants. The data request strategy utilizes quick and prompt reiteration tests. The results of this test are: 1) The F esteem decided is 364.736 with a sig esteem. of 0.000 is more modest than the degree of significance utilized in this examination, to be exact 0.05 (0.000 < 0.05), then, at that point, Ho is dismissed and Ha is recognized, implying that the sharia subsidizing variable (X) affects business progress. MSMEs in the Town of Kp. Charge, Area Na-LX-X North Labuhanbatu Regime Labuhanbatu Na-LX-X Guidelines, and, 2) The impact of R Square is 0.934 or 93.4%. This implies that 93.4% of the variety in autonomous elements can figure out the reliant variable, particularly sharia support. In the mean time, the excess 6.6% was brought about by different factors not examined in this audit. The aftereffects of the assurance coefficient test (R2) actually intend that there are then again other autonomous variables that impact the advancement of MSMEs in Kp Town. Charge, Area Na-LX-X North Labuhanbatu Regime.

Tina Tina; Fitri Kumalasari; Ismanto Ismanto

Jurnal Manajemen dan Ekonomi Bisnis 2023 Pusat Riset dan Inovasi Nasional

The purpose of this Study was to determine: (1)Ritualistic influence on consumer behavior in modest fashion (Study on female students at the University of Nineteen November, Kolaka).(2)Consequential influence on consumer behavior in modest fashion (Study on female students at the University of Nineteen November, Kolaka). This research is a quantitative study with an explanatory research model using a  questionnaire as the instrument. The population in this study were all female students at the University of nineteen November Kolaka with a total sample of 110 respondents using purposive sampling.Testing research instrumentusing validity and reability tests with SPSS 25.0. The data analisis technique used in this research is Structural Equating Modeling (SEM) bades on Partial Least Square (PLS) through measurement model testing (outer model) and structural model testing (inner model) with Smart PLS  4.0. The results of this study indicate that the ritualistic variable has a positive and significant effect on consumer behavioras indicated by a P-Value of 0.000 and the Consequential variable also has a positive and significant effect on consumer behavior as indicated by a P-Value of 0.000

Indra Rachmawati; Nursanti Dwi Yogawati; Tri Yuwono; Fajar Nur Wibowo; Rizki Nugroho

Proceeding. of The International Conference on Business and Economics 2022 Universitas 17 Agustus 1945 Semarang

This study aims to determine the effect of financial and digital literatures and financial management on the performance of UMKM. This research used quantitative research using associative approach. Data collection was carried out by distributing questionnaires to 30 respondents of UMKN business actors in Cilacap District. The data analysis method used is quantitative analysis using Path Coefficients Test, Modes of Goodness Test, and Hypothesis Testing. Path coefficient value of the influence of financial management on the performance of UMKM. The results of the linear test and the output of column coefficients and T-tables are known that financial management has a significant effect on performance as seen from the p value 0.005 <0.05. Good and correct financial management will provide benefits and advantages for  UMKM  actors.  Several  related  institutions  can  provide  financial  and  digital  literatures training assistance. Training not only provides theoretical knowledge but also provides activities such as workshops and mentoring continuously.

-, Agus Prasetyo Utomo; Wahyu Arkhamu Razak

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2022 LPPM Universitas Sains dan Teknologi Komputer

The Gojek Mobile application is one application that is widely used by the wider community. In recent years, Gojek has developed very rapidly and is able to beat conventional transportation modes because it is more practical and has many service features offered by the applicator. This study aims to analyze and determine the extent to which the ease of use, information quality, security quality and technical & functional quality of the Gojek application are perceived as useful for users and have implications for user satisfaction and loyalty. The approach used in this study is included in the type of explanatory research, namely research whose explanation uses hypothesis testing in which the causal relationship between variables is explained. The respondents of this study were 100 students from various universities in the city of Semarang. The data collection technique in this study used a questionnaire instrument where the variables were measured using a five-scale Likert scale, where the data was processed using SmartPLS 3.0. From the model test, the test results show that of the 7 hypotheses, five hypotheses are accepted because they have a significant effect and two are rejected because they are not significant, the data is said to be significant if it has t < 0.05. customer satisfaction variable has a significant effect on loyalty variable with P Values ​​= 0.000, information quality variable also has a significant effect on perceived usefullness variable with P values ​​= 0.001, perceived easy of use variable affects customer satisfaction variable with P Values ​​= 0.000 , the perceived easy of use variable has an effect on the perceived usefullness variable with P Values ​​= 0.009, the perceived usefullness variable affects the Customer satisfaction variable with the P Values ​​= 0.023, the security quality variable has no effect on the perceived usefullness variable with the P Values ​​= 0.085, the technical variable & functional quality has no effect on the perceived usefullness variable with P Values ​​= 0.813.

Sulistyowati Sulistyowati; Andar Sri Sumantri

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2021 Universitas Sains dan Teknologi Komputer

Transportation includes several things in relation to moving from one place to another such as road infrastructure, modes of transportation, to the management of its management. The existence of the terminal cannot be separated from the transportation component, especially the public transportation system. The existence of terminals is often accused of being the cause of congestion, this is due to incomplete planning for land use patterns, road network patterns, population distribution patterns, movement needs, operational systems and service levels that lead to a low level of terminal effectiveness.This study aims to determine the effect of the role of the department of transportation, infrastructure, and employee performance on the effectiveness of the Magersari type C terminal in Magelang City. Data was collected using a research instrument in the form of a questionnaire. The sample in this study were 75 respondents, namely public transport drivers at the Magersari type C terminal. The method of analysis used multiple linear regression analysis. The regression formulation in this study is as follows:Y = 2,048 + 0,314X1 + 0,198X2 + 0,258X3 + µ. The results of multiple linear regression showed that there was a partial positive effect on the role of the transportation agency on the effectiveness of the terminal (tcount 3.195 > ttable 1.99346), infrastructure to the effectiveness of the terminal (tcount 2.598 > ttable 1.99346) and employee performance on the effectiveness of the terminal (tcount 2.882 > ttable 1.99346). The influence of the three research variables is very strong with the correlation coefficient of determination (Adjusted R2) = 0.538 which means that the variables of the role of the transportation service (X1), infrastructure (X2), and employee performance (X3) have an effect of 53.8% on the effectiveness of the terminal (Y ) and 46.2% (100% - 53.8%) influenced by variables outside this study.