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Oil palm plantations constitute a leading subsector that plays a strategic role in regional economic development, particularly in Nagan Raya Regency, which is predominantly based on the agricultural sector. This study aims to analyze the role of the oil palm plantation subsector in promoting regional economic development using the Economic Base Theory as an analytical approach. A descriptive qualitative method with a literature study was employed. The data used consist of longitudinal secondary data for the period 2019–2024, sourced from official publications of Statistics Indonesia, regional development planning documents, and relevant scientific articles. The results show that the agricultural sector, dominated by the oil palm plantation subsector, makes a large and relatively stable contribution to the Gross Regional Domestic Product (GRDP) of Nagan Raya Regency, thereby qualifying it as a basic sector. This subsector also plays an important role in employment absorption, particularly in rural areas. However, the substantial economic contribution and labor absorption have not been fully accompanied by equitable improvements in community welfare, as indicated by the relatively slow decline in poverty rates. This condition suggests that the economic multiplier effect of the oil palm plantation subsector has not yet been optimal due to limited downstream activities and low value-added processing at the regional level. The study concludes that strengthening downstream industries and intersectoral linkages is necessary to ensure that the role of oil palm plantations can more effectively support inclusive and sustainable regional economic development.

The flood disaster that hit Medan City caused a multidimensional impact on the community, especially the psychological impact experienced by the victims. In addition to material losses, flood victims often face emotional distress in the form of anxiety, stress, trauma, and a sense of loss. This study aims to examine the role and effectiveness of individual counseling in dealing with the psychological problems of post-flood victims. The research method uses a qualitative approach with case studies through in-depth interviews, observations, and documentation of victims who receive individual counseling services. The results show that individual counseling plays an important role in helping victims understand their emotional state, manage stress, and rebuild hope and resilience after disasters. Individualized counseling also provides a safe space for victims to express their feelings, gain support, and develop adaptive strategies in dealing with trauma. These findings confirm that psychological interventions based on individual counseling can be one of the effective approaches in disaster victim recovery, especially floods, so that it can strengthen psychosocial aspects and improve the quality of life after disasters. Thus, this research contributes to the development of more responsive and sustainable counseling services in the context of disaster management in Indonesia.

Peningkatan volume perdagangan internasional menuntut kinerja sektor perdagangan yang lebih optimal melalui dukungan kebijakan dan fasilitasi pemerintah. Salah satu tantangan utama ekspor Indonesia adalah rendahnya kinerja logistik akibat tingginya biaya, rendahnya kualitas pelayanan, keterbatasan infrastruktur, dan distribusi layanan yang belum merata. Penelitian ini bertujuan menjelaskan manfaat penerapan Kawasan Berikat terhadap peningkatan kinerja logistik pada PT Sari Warna Asli Unit 1 Karanganyar. Metode yang digunakan ialah kualitatif deskriptif dengan studi kasus melalui wawancara, observasi, dan dokumentasi, serta analisis triangulasi untuk memastikan validitas data. Hasil penelitian menunjukkan bahwa Kawasan Berikat memberikan pengaruh positif terhadap kelancaran logistik dan efisiensi operasional. Fasilitas fiskal dan prosedural mempermudah pemasukan dan pengeluaran barang, pengelolaan bahan baku, serta percepatan distribusi. Dampaknya terlihat pada meningkatnya keandalan pasokan, kelancaran produksi, dan kepuasan pelanggan, sehingga memperkuat daya saing perusahaan.

This study aims to analyze the role of the Makmur Mandiri Savings and Loan Cooperative (KSP) in supporting the development of Micro, Small, and Medium Enterprises (MSMEs). KSP Makmur Mandiri serves as a microfinance institution providing financial access and business mentoring for MSME actors. The method used is qualitative descriptive with a Group Investigation approach, involving group discussions to gain deeper insights from relevant literature sources such as journals and books. The theoretical review supports understanding the cooperative’s role in improving member welfare and the obstacles faced in managing and developing MSMEs. The findings show that KSP Makmur Mandiri has succeeded in providing continuous capital and support, helping MSMEs to survive and grow despite economic challenges, especially after the pandemic. However, the cooperative faces various internal and external obstacles that require strategic collaboration for sustainable development. The implication of this study is to encourage enhanced managerial capacity of cooperatives and the need for stronger government policy support to optimize the cooperative’s role as a strategic partner for MSMEs.

Koordinasi kerja memegang peranan penting dalam menjaga stabilitas operasional usaha jasa, terutama pada usaha berskala kecil yang sangat bergantung pada kerja tim dalam satu waktu kerja. Namun, koordinasi sering kali tidak berjalan efektif akibat faktor internal seperti dominasi ego, komunikasi yang tidak terbuka, serta lemahnya peran kepemimpinan di lapangan. Penelitian ini bertujuan untuk mengkaji bagaimana buruknya koordinasi kerja dapat mengancam keberlangsungan usaha jasa, dengan mengambil studi kasus pada Rental PlayStation ABC di Kota Surabaya. Penelitian ini menggunakan pendekatan kualitatif dengan metode wawancara terstruktur terhadap tiga karyawan dari bagian kasir, runner, dan dapur serta satu orang manager. Hasil penelitian menunjukkan bahwa koordinasi kerja yang berantakan dipicu oleh kecenderungan mempertahankan ego pribadi, perbedaan cara menyampaikan informasi, serta kurangnya kejelasan peran dan pengawasan kerja. Kondisi tersebut berdampak pada ketidakseimbangan beban kerja, munculnya konflik antarbagian, menurunnya kualitas pelayanan, dan meningkatnya risiko gangguan operasional. Penelitian ini menegaskan bahwa tanpa pengelolaan koordinasi yang baik, usaha jasa berpotensi mengalami penurunan kinerja secara berkelanjutan.

Zakat is one of the pillars of Islam and plays a strategic role in creating spiritual and socio-economic balance among the people. As an instrument of Islamic economics, zakat serves to distribute wealth fairly, reduce social inequality, and empower the poor to achieve independence. This study aims to analyze the concept of zakat in Islam, its social and economic functions, and its implementation in the context of development in Indonesia. The research method used is qualitative descriptive with a literature study approach that examines primary sources such as the Quran and Hadith, as well as secondary literature from journals, BAZNAS reports, and previous research. Therefore, optimizing zakat requires a comprehensive strategy through digitizing the collection system, an empowerment-based productive approach, integrating national mustahik data, and synergy between the government, zakat institutions, and the private sector. With professional and empowerment-oriented management, zakat has the potential to become a crucial pillar in realizing sustainable socio-economic development and a just and prosperous society.

The purpose of this study is to describe and analyze solutions in the role of information technology-based teaching and learning in improving the quality of learning at SDN 3 Koba Bangka Tengah. This research was conducted at SDN 3 Koba Bangka Tengah, Bangka Belitung Islands Province. The research period was from June to September 2024. The object of this study was the entire learning process that utilizes information technology as a means and media to support teaching and learning activities. This study used a qualitative descriptive method. The data sources used consisted of primary data obtained through direct observation in the classroom and interviews with teachers, principals, and students; and secondary data in the form of learning administration documents, teaching tools, and learning outcome reports. Data collection techniques included participatory observation, in-depth interviews, and documentation studies. Data validity was tested by triangulation of sources to ensure the accuracy and consistency of information. The results showed that the use of information technology, such as the use of projectors, learning videos, and digital-based educational applications, significantly helped improve student motivation and understanding of the material. In addition, teachers showed quite good adaptation in using technological devices to support the learning process. However, several obstacles remain, such as limited internet network facilities, a lack of technology training for teachers, and inadequate school infrastructure. Nevertheless, the implementation of information technology has been proven to improve the quality of learning when supported by visionary school policies, ongoing teacher training, and active parental involvement in students' learning processes. These findings reinforce the importance of technology integration as a 21st-century learning strategy. Overall, information technology-based learning is an innovative solution for creating a more interactive, effective, and relevant learning environment.

Bank reconciliation is one of the crucial internal control procedures in maintaining the accuracy of a company's financial statements. This study aims to analyze the role of bank reconciliation in improving the accuracy of PT Adhibaladika Agung's financial statements. The research method used is a descriptive qualitative approach with observation methods conducted during an internship in the accounting and finance division. The internship was conducted over a period of 5 months, from January 20, 2025, to June 20, 2025. In the reconciliation process, the main focus of this study was on cash transactions involving settlements from Electronic Data Capture (EDC), which were then matched with the Operational Report (OPR), summarized, and entered into Microsoft Excel. The results of the study indicate that bank reconciliation plays a very important role in identifying discrepancies between company records and bank statements, ensuring the completeness of transaction records, and enhancing the reliability of financial information. A systematic and regular reconciliation process can reduce the risk of recording errors, aid in the early detection of potential fraud, and improve transparency in financial reporting. This study provides practical contributions to PT Adhibaladika Agung in optimizing the bank reconciliation process as part of an effective internal control system.

Usaha Mikro, Kecil, dan Menengah (UMKM) memegang peranan strategis dalam perekonomian Indonesia, dengan kontribusi signifikan terhadap Produk Domestik Bruto (PDB) dan penyerapan tenaga kerja. Namun, UMKM menghadapi berbagai tantangan, seperti keterbatasan akses permodalan, rendahnya kualitas sumber daya manusia, kurangnya pemanfaatan teknologi, serta kendala dalam pemasaran produk. Penelitian ini bertujuan untuk mengidentifikasi permasalahan utama yang dihadapi UMKM, mengevaluasi efektivitas program pemberdayaan yang telah dilaksanakan oleh pemerintah dan sektor swasta, serta merumuskan strategi pengembangan yang aplikatif dan berkelanjutan. Metodologi yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi, wawancara mendalam, dan studi dokumentasi. Analisis data dilakukan menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa program pemberdayaan yang mencakup pelatihan, pendampingan, serta fasilitasi akses pasar dan teknologi dapat meningkatkan kapasitas dan daya saing UMKM secara signifikan. Selain itu, peningkatan proses pembelajaran dalam UMKM sangat penting untuk mendorong inovasi produk dan perbaikan kinerja usaha. Penelitian ini menyimpulkan bahwa strategi pengembangan UMKM harus terintegrasi dengan pemberdayaan sumber daya manusia, peningkatan akses permodalan, dan pemanfaatan teknologi digital. Dukungan kebijakan yang memudahkan akses pembiayaan dan regulasi yang ramah terhadap UMKM juga menjadi faktor penentu keberhasilan pengembangan sektor ini. Diharapkan, hasil penelitian ini dapat menjadi acuan dalam perumusan kebijakan dan program pemberdayaan UMKM yang lebih efektif, sehingga UMKM dapat tumbuh dan berkontribusi lebih optimal terhadap perekonomian nasional.

Di era globalisasi, jumlah penduduk Indonesia mengalami pertumbuhan pesat. Akibatnya, muncul tantangan baru dimana terdapat ketidakseimbangan antara jumlah lapangan pekerjaan dengan pencari kerja, yang secara tidak langsung menyebabkan meningkatnya angka pengangguran. Meskipun demikian, banyak mahasiswa yang masih ingin berkarir sebagai pekerja, akibat faktor kenyamanan. Padahal, kewirausahaan dapat menjadi solusi untuk menghindari ancaman pengangguran. Oleh sebab itu, penelitian ini bertujuan untuk menunjukkan pengaruh dari variabel kreativitas, pendidikan kewirausahaan, dan lingkungan keluarga terhadap minat berwirausaha mahassiswa akuntansi. Metode pengumpulan data yang digunakan dalam penelitian ini adalah pendekatan kuantitatif dengan menyebarkan kuesioner menggunakan metode snowball terhadap 64 responden mahasiswa akuntansi di Universitas Atma Jaya Semanggi. Dalam penelitian ini, analisis data dilakukan dengan menggunakan aplikasi smartPLS 4 dengan 3 teknik analisis, yaitu analisis model pengukuran, model struktural, dan kelayakan model. Hasil dari kegiatan penelitian ini menunjukkan bahwa variabel kreativitas dan lingkungan keluarga secara independen memiliki pengaruh positif dan signifikan terhadap variabel minat berwirausaha, sedangkan variabel pendidikan kewirausahaan tidak memiliki pengaruh yang signifikan terhadap variabel minat berwirausaha. Implikasi yang diperoleh dari hasil kegiatan penelitian adalah tingkat kreatifitas mahasiswa dan dukungan lingkungan keluarga memainkan peranan yang penting dalam menumbuhkan minat berwirausaha mahasiswa.

This study aims to influence customer experience and trust on repurchase intention e-market place and its impact on consumer loyalty: a case study on shopee. The population in this study were all Shopee consumers in Banda Aceh City. The sample collection technique in this study was purposive sampling. So that the number of respondents was 250 people. Data were collected by distributing questionnaires online which were linked to a google form. Data were measured using a Likert scale and analyzed using SEM AMOS. The test results concluded that Customer Experience, Trust, Repurchase Intention, and Shopee Consumer Loyalty on Shopee were running well; Customer experience affects repurchase intention; Trust affects repurchase intention; Customer experience affects consumer loyalty; Trust affects consumer loyalty; Repurchase intention affects consumer loyalty; Repurchase intention partially mediates the effect of customer experience on consumer loyalty; and Repurchase intention partially mediates the effect of trust on consumer loyalty. The results of this test explain that the loyalty increase model for Shopee consumers in Banda Aceh City is a function of increasing consumer repurchase interest, increasing customer experience, and strengthening trust in the Shopee brand

Penelitian ini bertujuan untuk menggambarkan dan menganalisis bagaimana implementasi nilai-nilai pendidikan multikultural dilakukan di SMK Negeri 1 Binjai. Metode penelitian yang digunakan adalah pendekatan naturalistik inquiry studi kasus.Data dikumpulkan melalui pengamatandan wawancara.Keabsahan data diperkuat dengan mengonfirmasi hasil observasi dan wawancara. Untuk menguji kredibilitas data, dilakukan pengamatan yang lebih lama, peningkatan ketelitian, triangulasi data, member check, dan referensi. Analisis data dilakukan menggunakan model interaktif. Hasil penelitian menunjukkan bahwa implementasi nilai-nilai multikultural di SMK Negeri 1 Binjai memiliki beberapa aspek sebagai berikut:1) pembelajaran dilaksanakan secara terpadu melalui kegiatan intrakurikuler dan ekstrakurikuler. 2) Peran kepala sekolah, guru, dan siswa memiliki peranan penting dan pemahaman yang sama dalam pengembangan nilai-nilai multikultural, yang berpengaruh positif dalam membangun karakter peserta didik.. 3) Program kurikulum internasional (Cambridge) dirancang untuk memberikan kesempatan kepada siswa untuk terlibat secara langsung dan interaktif dengan dunia, serta mendorong pendekatan pembelajaran aktif yang memandu siswa menjadi fasih dan memiliki pengetahuan luas dalam berbagai mata pelajaran. 4) Program ini juga berusaha merangkul keragaman yang ada dalam hati siswa, seperti latar belakang etnis, keyakinan agama, dan cita-cita, dengan tujuan menciptakan individu yang mampu bersosialisasi dengan budaya yang berbeda. 5)SMK Negeri 1 Binjai merupakan tempat pertemuan antara peserta didik dan guru yang berasal dari latar belakang yang berbeda, yang memiliki ide, keyakinan, dan nilai yang beragam. Festival dan acara budaya diadakan untuk mengekspresikan keragaman multikultural tersebut. 6)Seluruh orang di lingkungan sekolah sangat waspaddan berkomitmen dalam menerapkan kebijakan no bullying (bebas penindasan). Dengan demikian,penelitian ini menyajikan gambaran tentang penerapan nilai-nilai multikultural dalam membangun karakter peserta didik yang beragam budaya.

The role of leadership is something that is very related to employee work discipline. Meanwhile, work discipline is a benchmark in assessing employee performance in a company. However, at PT. Arta Samudra still has some employees who lack discipline in carrying out their job responsibilities. Among them are coming on time, often abusing the facilities provided. With a qualitative method, this study is aimed at determining the role of leadership in employee work discipline at PT. Arta Samudra, what are the obstacles faced by the leadership to employee performance at PT. Ocean Art. The results obtained are that the role of leadership in employee work discipline is good, but there are still some employees who lack discipline, with the obstacles faced by the leadership, namely the lack of reliable Human Resources and also the special treatment given to employees, and also trying to speak up to all employees about what is expected as their efforts.

The article discusses the role and strategies of the Central Bank and the Government in maintaining financial system stability, which is crucial for the effective functioning of market economies. A stable financial system is essential for rational decision-making regarding resource allocation and enhancing the investment climate. Historical experiences, particularly Indonesia's financial crisis in 1998 and the global financial crisis in 2008, highlight the high costs associated with financial instability and the importance of implementing both microprudential and macroprudential policies to prevent such crises. The Central Bank of Indonesia (Bank Indonesia) plays a vital role in this regard by regulating monetary policy, overseeing financial institutions, and ensuring a robust payment system. It employs various indicators to measure financial stability, including capital adequacy ratios and economic growth metrics. The article emphasizes that stability in the financial system not only fosters investor confidence but also supports efficient financial intermediation, ultimately contributing to sustainable economic growth.

Digitalization of the economy is an important aspect to be integrated in the business world, especially UMKM, to improve their competitiveness. This qualitative study aims to reveal the importance of implementing technology in the small business sector so that it can grow. This research uses a qualitative method of literature study in which we review several previous studies. The results of this study show that the factors that can improve economic competitiveness are the utilization of technology such as implementing digital marketing that we can access through e-commerce, and technology training, as well as fostering self-awareness to love domestic products. Following up on the findings in this study, optimizing the application of technology in business activities is very important and must be encouraged, so that the small UMKM sector is not left behind and can compete with the business sector above it.

Teacher ethics serves as a crucial moral foundation for educators in establishing a conducive educational environment. It encompasses relationships between teachers and students, colleagues, parents, and the broader community. This article aims to examine the role of teacher ethics in building student trust, which is an essential aspect of successful teaching and learning processes. Employing a qualitative approach through literature studies, this research identifies key dimensions of teacher ethics, including justice, honesty, responsibility, and empathy, which underpin the development of student trust. The findings reveal that consistent application of teacher ethics can enhance students’ respect for their teachers, encourage active student engagement in the learning process, and foster a positive learning atmosphere. Furthermore, the trust developed strengthens the emotional connection between teachers and students, ultimately improving student learning outcomes. This study recommends the importance of teacher ethics training for educators to ensure integrity and professionalism in every educational interaction.

Kuliah Kerja Nyata Tematik (KKN-T) merupakan implementasi Tridharma Perguruan Tinggi yang meliputi pendidikan, penelitian, dan pengabdian kepada masyarakat. Pada tahun 2024, Universitas Negeri Surabaya (UNESA) melaksanakan KKN-T bertema pariwisata, salah satu kelompok yang terlibat adalah kelompok Malang 8, yang bertempat di Desa Wringinanom, Kecamatan Poncokusumo, Kabupaten Malang. Kegiatan ini bertujuan memberikan mahasiswa pengalaman praktis dalam pengelolaan dan pengembangan desa wisata.  Jenis penelitian yang dilakukan adalah penelitian lapangan (field research) dengan pendekatan deskriptif kualitatif untuk mengidentifikasi potensi pariwisata desa. Sebagai penyangga Taman Nasional Bromo Tengger Semeru, Desa Wringinanom memiliki potensi wisata berbasis alam dan budaya yang beragam. Program kerja kelompok Malang 8 difokuskan pada optimalisasi potensi tersebut melalui pemasangan biopori, papan informasi, papan penunjuk arah, papan nama fasilitas, penghijauan, spot foto, workshop clay, jalan santai, dan program pendamping lainnya. Kegiatan ini menunjukkan bahwa mahasiswa KKN-T UNESA memberikan kontribusi nyata dalam mengembangkan Desa Wringinanom sebagai destinasi wisata unggulan. Diharapkan program ini dapat mendorong keberlanjutan pariwisata desa sekaligus meningkatkan kesejahteraan masyarakat setempat.

This research aims to analyze the role of economics and business in the context of sustainable development using a stakeholder approach. In facing complex global economic challenges, collaboration between various stakeholders—including government, the private sector, and society—has become critical to creating solutions that are effective and responsive to society's needs. The research method applied is descriptive qualitative, with data collection through in-depth interviews and participant observation in locations with significant economic activity. The research results show that synergy between stakeholders has a big influence on local economic development. This research identifies key factors such as effective communication and trust as important elements in collaboration. It is hoped that these findings will provide insight for policy makers and business people in formulating more inclusive and sustainable development strategies.

This research aims to examine the role of forensic accounting in detecting and exposing acts of graft and abuse of authority, focusing on the case of the Indonesian Export Financing Agency (LPEI) and the Bandung Smart City project. Forensic accounting offers an in-depth law-based investigative approach, which enables the disclosure of patterns of financial manipulation as well as weaknesses in internal controls. This research uses a qualitative method through a literature review of relevant journals, books, and literature. The results show that forensic accounting is not only effective in uncovering financial irregularities, but also contributes to increasing transparency and accountability in the public sector. Forensic accounting has proven to be a strategic tool both in the investigation process and fraud prevention, so that it can support better state financial governance.

The focus of sharia monetary economics is to apply Islamic rules in financial management to improve welfare and reduce poverty. The system emphasizes the concepts of justice and equity and avoids elements such as usury, uncertainty, and excessive speculation. The sharia monetary economy aims to increase income equality by using instruments such as zakat, infaq, alms, and waqf. This study shows how sharia monetary economics can help overcome poverty in Indonesia, especially through sharia financial instruments such as microfinance institutions and yield principles. Studies show that Islamic finance improves economic stability and helps people achieve sustainable prosperity.