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Andriyansah Setiawan; Tri Suseno Aji; Rosadi Rosadi; Muhammad Yusuf; Hanif Khairullah

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Baduy community in Kanekes Village has economic potential based on traditional crafts with high cultural value, such as weaving and woven fabrics. However, the management of craft businesses is still carried out in a simple manner without a structured human resource (HR) management system. Problems faced include the lack of a clear division of tasks, inefficient production processes, and limited marketing strategies. These conditions hamper the optimal development of craft businesses. This community service activity aims to strengthen human resource management based on local wisdom in order to increase the capacity of traditional craft businesses in the Baduy community. The solution offered is training and mentoring on simple business management adapted to traditional values. Activities include socializing the importance of HR management, training on the division of labor within groups, improving production skills, and developing marketing strategies that respect local wisdom. The implementation method uses a participatory approach through the stages of preparation, training, mentoring, evaluation, and program sustainability. The community is actively involved in every stage of the activity to ensure the program's suitability to local socio-cultural conditions. This activity results in increased human resource capacity in craft business management, the establishment of a more organized work system, and an increased economic value of craft products. In addition, this activity is expected to produce a community empowerment model based on local wisdom and scientific publications in community service journals.

Muhammad Kelvin S. Pontoh; Tusaban Tusaban; Dewi Shinta Achmad; Nur Jihan Fareranty Piu

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

High feed costs remain a major constraint in Nile tilapia (Oreochromis niloticus) aquaculture, requiring alternative feed formulations based on local ingredients with adequate nutritional quality. This study aimed to evaluate the proximate composition of fish feed formulated from snail meal, Azolla meal, and turmeric as a phytobiotic supplement. The study used an experimental method with a Completely Randomized Design consisting of three treatments and three replications. The feed formulations were P1, consisting of 55% snail meal, 25% Azolla meal, 5% turmeric, 10% corn flour, and 5% tapioca flour; P2, consisting of 39% snail meal, 39% Azolla meal, 7% turmeric, 10% corn flour, and 5% tapioca flour; and P3, consisting of 25% snail meal, 51% Azolla meal, 9% turmeric, 10% corn flour, and 5% tapioca flour. The analyzed parameters included protein, moisture, fat, ash, crude fiber, and carbohydrate contents. Data were analyzed using analysis of variance followed by the Least Significant Difference test. The results showed that feed formulation significantly affected all proximate parameters. P3 produced the highest protein content of 43.87%, fat content of 3.68%, crude fiber of 3.11%, and carbohydrate content of 7.28%, while also producing the lowest ash content of 28.46%. Moisture content ranged from 1.11% to 1.30%, indicating good feed storage stability. These findings demonstrate that the integration of snail meal, Azolla, and turmeric can improve the nutritional quality of alternative Nile tilapia feed and support locally based sustainable aquaculture feed development.

Muhammad Dzakwan Rafa; Davina Shafa Fellisa; Meisanti Meisanti

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity is motivated by the increasing volume of household plastic waste that has not been optimally managed, thus potentially polluting the environment. Utilizing inorganic waste, especially used plastic bottles, as a planting medium is a simple solution to reduce pollution while increasing community creativity. This activity aims to increase community knowledge and skills in utilizing used plastic bottles as a useful and economically valuable planting medium container. The Women Farmers Group (KWT) participated in this activity on May 1, 2026 in Gempol Sari Village, Sepatan Timur District, Tangerang Regency, Banten Province. Participatory Action Research (PAR) strategies were used to carry out implementation techniques, which included socialization, training, direct practice, mentoring, and assessment. Pre- and post-activity tests were given and evaluated using Paired Sample T-Tests to assess the activity. After participating in the training, the level of participant understanding increased, in accordance with the results of the activity. Participants' knowledge increased significantly through this exercise, as indicated by a significant increase in their average post-test score from 92.86 to 78.57 (p < 0.05). In addition, participants were able to independently practice making simple planting media from used plastic bottles. This activity has positive implications for increasing environmental awareness and community creativity, as well as supporting economic empowerment and sustainable environmental management efforts.

Muhammad Dzakwan Rafa; Davina Shafa Fellisa; Meisanti Meisanti

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity is motivated by the increasing volume of household plastic waste that has not been optimally managed, thus potentially polluting the environment. Utilizing inorganic waste, especially used plastic bottles, as a planting medium is a simple solution to reduce pollution while increasing community creativity. This activity aims to increase community knowledge and skills in utilizing used plastic bottles as a useful and economically valuable planting medium container. The Women Farmers Group (KWT) participated in this activity on May 1, 2026 in Gempol Sari Village, Sepatan Timur District, Tangerang Regency, Banten Province. Participatory Action Research (PAR) strategies were used to carry out implementation techniques, which included socialization, training, direct practice, mentoring, and assessment. Pre- and post-activity tests were given and evaluated using Paired Sample T-Tests to assess the activity. After participating in the training, the level of participant understanding increased, in accordance with the results of the activity. Participants' knowledge increased significantly through this exercise, as indicated by a significant increase in their average post-test score from 92.86 to 78.57 (p < 0.05). In addition, participants were able to independently practice making simple planting media from used plastic bottles. This activity has positive implications for increasing environmental awareness and community creativity, as well as supporting economic empowerment and sustainable environmental management efforts.

Mohammad Ilyas Yunus; Dewi Shinta Achmad; Indri Afriani Yasin; Tusaban Tusaban

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

Nile tilapia (Oreochromis niloticus) culture requires an efficient and low-cost feeding strategy that can support fry growth and survival. This study aimed to analyze the effects of three types of natural feed, namely silk worms, earthworms, and snails, on absolute length growth, absolute weight growth, and survival of Nile tilapia fry. The study was conducted at the Aquaculture Laboratory, Faculty of Science and Computer Science, Universitas Muhammadiyah Gorontalo, from January 31 to March 2, 2026. An experimental method was applied using a Completely Randomized Design consisting of three treatments and three replications. A total of 45 Nile tilapia fry were reared in 9 plastic containers filled with 10 L of water, with 5 fish in each container. Growth and survival data were analyzed using ANOVA at the 5% significance level, while water quality was analyzed descriptively. The results showed that the type of natural feed had no significant effect on absolute length growth, absolute weight growth, and survival. Descriptively, silk worms produced the highest length and weight growth, with values of 2.99 cm and 6.37 g, respectively. Snails produced the highest survival rate of 86.66%. Water quality remained stable, with temperature ranging from 26.3 to 26.8°C, pH from 7.6 to 7.9, and dissolved oxygen from 5.2 to 5.6 mg/L. These findings indicate that silk worms are potential natural feed for improving growth, while snails support the survival of Nile tilapia fry.

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Muhammad Zuardi; Sally Maya Vida; Raina Rosanti; Sabarita Tarigan; Heddy Heddy

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

Muhammad Pikar; M. Radityatama; Rian Fransisco; Agiel Pranata; Winstoon Yordan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Krido Eko Cahyono; Muhammad Yusron Assyadhili; Jesika Alifian; Allen Pranata Putra; Rizky Dermawan

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

This community engagement initiative was prompted by students’ limited understanding of how to package local content into educational products with economic value, as well as the suboptimal integration of entrepreneurial values into teaching. The aim of this initiative is to foster an entrepreneurial spirit among students through edupreneurship, developed in the form of an exhibition based on local product. The method employed was the Participatory Action Research (PAR) approach, which involved students as active participants in the training, production, and marketing of local products, as well as in the organisation of the exhibition. The activity began with training on the basic concepts of edupreneurship, product packaging, and marketing strategies. The exhibition showcased various creative products such as food & beverage, eco bodycare, eco living style, and fashion accesories featuring local product motifs. This activity successfully enhanced students’ capacity for critical thinking, innovation, and productive collaboration. An entrepreneurship talk show held concurrently further strengthened students’ motivation and entrepreneurial insights. The results of the activity demonstrated that the management  exhibition effectively served as a medium for transforming local product such as food & beverage, eco bodycare, ecoliving style, fashion accesories learning into a contextual, practical, and economically valuable experience through the edupreneurship approach.

Bungaran Sinaga; Fadil Fadil; Intan Dwi Wahyuni; Khairun Nisa; Muhammad Naufal Erian

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Village regional information plays an important role in supporting community services and effective development planning. However, some rural areas still face limitations in information regarding hamlet boundaries and road access, including Lunto Barat Village, Lembah Segar District, Sawahlunto City. This Community Service Program (KKN) aimed to improve the availability and accessibility of village regional information through hamlet and road mapping activities. The methods applied included field observation, direct road data collection with village officials, preparation of hamlet maps, and environmental development activities through community-based planting. The results indicated that the mapping activities provided clearer information on hamlet boundaries and village road networks, thereby facilitating community access to regional information. Furthermore, the resulting village map helped both residents and visitors locate destinations more effectively. This program demonstrates that village mapping activities not only enhance access to regional information but also contribute to more structured and participatory village development.

Bungaran Sinaga; Fadil Fadil; Intan Dwi Wahyuni; Khairun Nisa; Muhammad Naufal Erian

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Village regional information plays an important role in supporting community services and effective development planning. However, some rural areas still face limitations in information regarding hamlet boundaries and road access, including Lunto Barat Village, Lembah Segar District, Sawahlunto City. This Community Service Program (KKN) aimed to improve the availability and accessibility of village regional information through hamlet and road mapping activities. The methods applied included field observation, direct road data collection with village officials, preparation of hamlet maps, and environmental development activities through community-based planting. The results indicated that the mapping activities provided clearer information on hamlet boundaries and village road networks, thereby facilitating community access to regional information. Furthermore, the resulting village map helped both residents and visitors locate destinations more effectively. This program demonstrates that village mapping activities not only enhance access to regional information but also contribute to more structured and participatory village development.

Muhammad Alfian; Randi Shodik; Muhammad Sauqi

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effectiveness of corporate zakat management in reducing economic inequality from the perspective of muamalah. The research employs a library research method with a qualitative-descriptive approach by examining various literature sources, empirical data, and regulations related to corporate zakat in Indonesia. The findings reveal that corporate zakat management achieves optimal effectiveness when zakat funds are distributed through a productive zakat scheme. This scheme is implemented through six main stages: preliminary surveys of beneficiaries, regular assistance, provision of business capital, business partner guidance, motivational training, and periodic evaluations of beneficiaries’ business development. However, practical implementation still faces several challenges. The allocation of funds for business capital among economically disadvantaged communities has only reached approximately 0.4%, while the majority of zakat funds, around 97.1%, are still utilized for consumptive assistance. This condition indicates that the economic empowerment function of zakat has not yet been fully optimized. Therefore, integrative solutions are required, including institutional strengthening through the establishment of Islamic microfinance units such as Baitul Maal wat Tamwil (BMT) internally, as well as stronger government regulations through tax deductible incentive policies externally to support the sustainable optimization of corporate zakat distribution.

Threesya Erin; Muhammad Fadli Luran; Amirullah Amirullah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the importance of maintaining consumer satisfaction amidst increasingly fierce competition in the culinary business, where Warteg Bunana faces challenges in the form of a decline in the number of customers over the past two years. The objective of this research is to determine and analyze the influence of social media promotion, location, and perceived value on consumer satisfaction at Warteg Bunana in Batam City. The research method used is a quantitative approach with a survey method through the distribution of questionnaires to 100 respondents selected using simple random sampling techniques. Data were analyzed using multiple linear regression analysis via SPSS software. The findings indicate that simultaneously, social media promotion, location, and perceived value have a significant effect on consumer satisfaction with an F value of 21,940 and a significance value of 0.000 < 0.05. Partially, all three variables also have a significant influence on consumer satisfaction. The coefficient of determination (R Square) of 0.407 shows that these variables explain 40.7% of consumer satisfaction. The implications of this research suggest that Warteg Bunana management needs to increase social media promotion consistently and maintain location comfort and service quality to improve consumers' perceived value on a sustainable basis

Muhammad Rafi Zaidan Ariq; Igo Febrianto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Using Non Performing Financing (NPF) as a moderating variable, this study looks at how profit sharing and profit margin financing affect the effectiveness and stability of Islamic banks in Indonesia. The primary topic discussed is how various Islamic financing arrangements affect the operational effectiveness and financial stability of banks, as well as whether credit risk enhances or diminishes these connections. This study aims to examine the direct impacts of financing modalities as well as the moderating influence of NPF on the performance of Islamic banks. Based on secondary data from eight Islamic banks in Indonesia between 2018-2024, this study employs a quantitative methodology using panel data regression and Moderated Regression Analysis (MRA). The findings indicate that while profit margin financing has no discernible impact on efficiency, profit sharing financing has a favorable and considerable impact. Profit margin financing has a negative and negligible impact on stability, whereas profit sharing financing has a positive but negligible impact. Additionally, by changing the direction of influence, NPF significantly moderates the association between profit sharing financing and both efficiency and stability. However, it does not significantly moderate the effect of profit margin financing on efficiency, but it does on stability. In summary, the effectiveness of Islamic financing is heavily reliant on risk management, especially credit risk control, where NPF is a key factor in evaluating whether financing can improve stability and efficiency in Islamic banks.

Daffa Nashwan Rabbanee, Muhammad; Ikhsan, Ibrahim

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the transformation of Don’s character in the film Jumbo using K.M. Weiland’s character arc framework. The research employs a qualitative method with a descriptive-interpretative approach. Data were collected through repeated viewing of selected scenes that represent character development, and analyzed based on narrative structure, including exposition, inciting incident, rising conflict, climax, and resolution, as well as supported by visual elements such as facial expressions, gestures, and cinematic composition. The findings reveal that Don’s character undergoes a dynamic and gradual transformation. Initially, he is driven by a strong need for social validation, which develops into a negative change arc as he reinforces false beliefs and exhibits increasingly egoistic behavior. At the climax, Don reaches a critical turning point that triggers self-reflection. Ultimately, he transitions into a positive change arc, demonstrated through empathy, responsibility, and concern for others. This study highlights that character development in film is constructed through the interplay of conflict, social relationships, and a structured narrative process.

Nur Okta Qomari Kiasati; Putri Awalina; Muhammad Alfa Niam

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted to determine the effect of profitability and cost of debt on tax avoidance in wholesale trading companies from 2018 to 2021. The population in this study was 53 companies spanning a four-year period. The sample size used in this study was 49 from a population of 212. The sampling technique used was non-random sampling, with criteria being determined for sample selection. Testing was conducted using descriptive statistics, classical assumption tests, outlier tests, and multiple linear regression. The results showed that profitability and cost of debt had a significant positive effect on tax avoidance, accounting for 19.3% of the total, with the remainder coming from other variables. Partially, profitability had a significant negative effect on tax avoidance, meaning that an increase in profitability would decrease tax avoidance. Meanwhile, the cost of debt had an insignificant negative effect on tax avoidance, meaning that the higher the cost of debt, the higher the tax avoidance

Novandi Dwi Putra; Rangga Fajar Ardiansyah; Muhammad Rama Sabillah Fitri Andani; Dhimas Yoga Pratama; Muhammad Rizky Idris +22 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The community service activity conducted in Dusun Wates, focusing on the empowerment of Ibu Siti’s UMKM (Small and Medium Enterprises) producing Banana and Gadung Chips, has shown significant results in improving entrepreneurial capacity and social transformation within Ibu Siti’s family. This research aims to explore the outcomes of the community service program, linking the findings to theories of entrepreneurship, community empowerment, and social change. The activities involved managerial assistance, product rebranding, and online marketing, which led to better management practices, an improved product identity, and increased market reach. The application of digital marketing proved effective in expanding market access for local products, contributing to the economic growth of the family. This study also highlights the importance of family-based entrepreneurship in achieving sustainable social and economic change. The results are aligned with the findings of previous studies, such as those by Wahyuni (2022) and Raharjo (2021), and suggest that the integration of technology and local leadership can significantly drive social transformation at the community level.

Didit Darmawan; Suzakqi Arjun Ishari; Muhammad Arya Pramudya

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The need for housing is increasingly pressing with population growth and urbanization, while affordability remains a challenge for single-income households. The purpose of this investigation is to assess the impact of price also location on home purchase decisions using a literature review. This approach involves reviewing, analyzing, and synthesizing various relevant literature sources, such as scientific journals, books, undergraduate theses, also previous investigation reports that discuss factors influencing home purchase decisions. The study concludes that price plays a positive also significant role in home purchase decisions, as consumers prefer homes with prices commensurate with their purchasing power and the quality offered. Location has also been shown to influence decisions, particularly when housing is conveniently situated at a key location  and the availability of public facilities. However, certain studies indicate that price and location are not always the primary determinants of decision-making, as other variables such as promotion, brand image, product quality, and lifestyle also play a role.

Derta Nur Anita; Ni Kadek Intan Rospita Yanti; Nanda Putri Aminati; Fatimah Azzahra; Ade Liya Retno Wulandari +21 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The high dependence of national food on imported commodities, especially wheat, creates vulnerabilities in the aspect of National Food Security. This study examines the position and role of Modified Cassava Flour (Mocaf) Micro, Small, and Medium Enterprises (MSMEs) in Padi Village as a pillar of local food diversification and its implications from the perspective of Constitutional Law (HTN) on the internal sector (community, MSMEs, and Village Government). Mocaf, as a gluten-free cassava derivative product, has the potential to be a substitute for wheat flour. The research method used is Empirical Normative Law with a conceptual and legislative approach, reinforced by primary data regarding the operational model of MSMEs in Padi Village. The results of the study indicate that Mocaf MSMEs at the village level act as strategic legal subjects in realizing Article 33 paragraph (3) of the 1945 Constitution (UUD 1945) and Law Number 18 of 2012 concerning Food. The implications of HTN are seen in the need for regulatory harmonization and strengthening village autonomy through budget policies and assistance that ensure the sustainability of production and marketing. The position of MSMEs demands stronger recognition of the internal role of villages in the national food governance structure.

Edwin Pondi Suwanto; Kafi Udin; Julia C; Vela Prawesti; Devia Ariana P +19 more

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Micro, Small, and Medium Enterprises (MSMEs) in Kemasantani Village have considerable potential in developing cassava-based products using MOCAF flour, particularly Antari chips. However, limited brand identity, unattractive packaging, and the underutilization of digital marketing have constrained product competitiveness and revenue growth. This community service program aimed to strengthen branding and optimize digital marketing strategies to support MSME revenue growth. A qualitative participatory approach was employed through surveys, interviews, observations, documentation, and direct assistance in brand identity development, packaging redesign, and social media management. The results indicate improvements in product image, packaging attractiveness, and market reach through digital platforms. The integrated application of branding and digital marketing successfully increased consumer engagement and led to an approximate 35% increase in MSME revenue within a three-month period. These findings suggest that strategic branding and digital marketing are effective approaches for enhancing competitiveness and ensuring the sustainability of locally based MSMEs in rural areas.