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Yulia Febriyati

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Education is a learning process both through formal and informal activities whose aim is none other than individual self-development. As an effort to master various aspects, both cognitive, affective and psychomotor. Sharia economics in the current modernization context, especially in the concept of the Indonesian state, does not only focus on Muslims. Indonesia's multicultural society with various cultures, languages and religions is a very important market in the development of sharia economics. Likewise in educational institutions.  This research was conducted with the aim of observing the extent of the role of education in increasing Sharia Economic Awareness. The research methods used are observation and interviews. Observing and distributing questionnaires to be filled out by STAI Nurul Falah Airmolek students, especially the Sharia Economics Study Program and several other study program students.The results of this research show that students have a strong interest in sharia economics. They realize the importance of the understanding of Sharia Economics that they obtain to convey to society. However, it is a challenge for students because there are still many students who are not yet literate or aware of the presence of Sharia Banking. Social life and the environment are one of the factors that they consider that they don't really need banking services. Even though times have changed digitally. However, this is the reality that is happening today in the regional environment and is an effort for educators, practitioners and Sharia Banking itself to more aggressively build the interest of the academic community and academics in Sharia Banking.

Irsyadiah Dermaini Berutu; Purnama Ramadani Silalahi

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2024 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Economic digitalization has become a key driver of growth in various regions, including Medan City. The development of e-commerce and local startups plays a vital role in this economic transformation by enhancing market access, accelerating product distribution, and creating new job opportunities. E-commerce allows business owners to reach a broader consumer base, while local startups foster innovations tailored to the needs of Medan's society. This paper aims to analyze the role of e-commerce and local startups in enhancing economic growth in Medan City, as well as the challenges and opportunities within this digital ecosystem. The findings suggest that these two sectors complement each other in creating an inclusive and sustainable economic ecosystem.

Rinawati Zailani; Yuni Purnamasari; Indah Istanti; Dwi Wahyuni; Humam Humam +1 more

Jurnal Inovasi Sosial dan Pengabdian 2024 Lembaga Pengembangan Kinerja Dosen

Community empowerment is a very important service activity and must be carried out in an effort to free society from various adversities, disadvantages and underdevelopment. Villages as centers of social and economic life have great potential which has not been fully exploited optimally. The community empowerment program implemented in this village aims to improve the welfare of residents through skills training and business development based on local potential, namely by using Moringa leaves as a natural facial mask. Community service activities carried out include providing education on the importance of Moringa leaves for health, providing scientific insight into the use of Moringa leaves as a natural face mask and providing training on how to make Moringa leaf masks as well as packaging and marketing products to village communities. The results obtained from the community service activities that have been carried out are that the community is enthusiastic about gaining new knowledge and can process the village's potential into useful innovative products.

Aghry Ghoriyyudin; Harry Z. Soeratin

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

  Government-regulated Corporate Social Responsibility (CSR) programs are intended to reduce the impact on society and the environment, but CSR cannot be done without the support of good corporate governance (GCG). The purpose of this study is to ascertain and examine previous research on the impact of corporate governance and environmental and social responsibility, or CSR, on corporate value, financial performance, and profits. This research combines qualitative methods with a literature study strategy, which involves using data collected from publications published in national journals to support ideas. Twenty samples of indexed and non-indexed articles were selected by the researchers from Google Scholar. Based on the findings of previous research studies, this study found that the impact of corporate governance (GCG) and corporate social responsibility (CSR) on financial performance and firm value varies. By increasing stakeholder trust, CSR often improves profitability, however, these benefits are not always visible due to high implementation costs. The contribution of corporate governance, including audit committees and independent boards, to business efficiency and transparency varies. Researchers believe that a more thorough study of the impact of GCG and CSR on firm value, financial performance, and profits will be conducted in the future.    

Ety Isworo

Jurnal Ekonomi dan Keuangan 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The government plans to increase the Value Added Tax (VAT) rate by 1%, from 11% to 12% in 2025. This policy has certainly triggered various reactions in society, from support to concern, especially regarding its impact on the prices of basic necessities and people's purchasing power. Value Added Tax (VAT) is a tax levied on the consumption of goods and services within the Customs Area, imposed at each stage of production and distribution. VAT collected by the central government applies to the purchase and sale of certain goods and services, such as motor vehicles, houses, and internet services, which will be subject to the 12% VAT rate. The Minister of Finance emphasized that the increase in VAT rates does not apply to people's basic needs.  Basic necessities, as well as critical services like healthcare and public education, will remain exempt from VAT or will be subject to lower rates. Secretary of the Coordinating Ministry for Economic Affairs, Susiwijono Moegiarso, said that the technical details of implementing 12 percent VAT will be contained in the Minister of Finance Regulation (PMK) which is currently being drafted by the Ministry of Finance (Kemenkeu). Will this policy become an obstacle to national economic growth, especially in the public purchasing power sector? What are the impacts on purchasing power, the business world and economic recovery? What are the government's steps to reduce the negative impacts of this policy

Adrianus Surianto Girikallo

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

Community service activities (PKM) are an integral part of the Tri Dharma, namely Teaching, Research and Community Service. This PKM activity is carried out by Lecturers routinely every semester which aims to contribute to the community in the application of knowledge needed to face very dynamic developments and changes in all aspects of life. The synergy and collaboration of academics and the community are expected to have a positive impact on both society and the University. Community service activities are inseparable from the other Two Dharmas, and involve all Academics, namely lecturers, students, education staff and alumni. Through PKM, the academic community can be present in the midst of society in order to help with various problems faced by the community. The community service activity (PKM) carried out in the even semester of the 2023/2024 academic year was the installation of a hole guard rail (Hole Guard Rail) for inspection or inspection of the lower part of the Test Vehicle which is often referred to as the Undercarriage of Vehicles. The motor vehicle test hole or tunnel is one of the facilities at the Motor Vehicle Testing UPT (PKB). The purpose of installing this Safety Rail is to implement Safety First, namely preventing cars or test vehicles from falling into holes or test tunnels and ensuring that services to the public using the service can run smoothly as expected. The construction of this Safety Rail uses two types of UNP profile steel (U channel), namely U channel 100 and 50. U channel 100 is for the safety rail or barrier while channel 50 is for the support pole or support for the Safety Rail. This steel construction is glued or tied with an Electric arc welding system (SMAW). The total cost of this construction is borne by the Head of UPT PKB, Maros Regency.

Adrianus Surianto Girikallo

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

Community service activities (PKM) are an integral part of the Tri Dharma, namely Teaching, Research and Community Service. This PKM activity is carried out by Lecturers routinely every semester which aims to contribute to the community in the application of knowledge needed to face very dynamic developments and changes in all aspects of life. The synergy and collaboration of academics and the community are expected to have a positive impact on both society and the University. Community service activities are inseparable from the other Two Dharmas, and involve all Academics, namely lecturers, students, education staff and alumni. Through PKM, the academic community can be present in the midst of society in order to help with various problems faced by the community. The community service activity (PKM) carried out in the even semester of the 2023/2024 academic year was the installation of a hole guard rail (Hole Guard Rail) for inspection or inspection of the lower part of the Test Vehicle which is often referred to as the Undercarriage of Vehicles. The motor vehicle test hole or tunnel is one of the facilities at the Motor Vehicle Testing UPT (PKB). The purpose of installing this Safety Rail is to implement Safety First, namely preventing cars or test vehicles from falling into holes or test tunnels and ensuring that services to the public using the service can run smoothly as expected. The construction of this Safety Rail uses two types of UNP profile steel (U channel), namely U channel 100 and 50. U channel 100 is for the safety rail or barrier while channel 50 is for the support pole or support for the Safety Rail. This steel construction is glued or tied with an Electric arc welding system (SMAW). The total cost of this construction is borne by the Head of UPT PKB, Maros Regency.

Maslahah Maslahah; Sulistiawati Sulistiawati

Jurnal Ekonomi dan Keuangan Islam 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

With technological innovation in the financial sector (Fintech), the development of digital technology has brought great changes to the financial industry. However, behind these advantages, there are challenges that need to be overcome, one of which is data security and user privacy which is a major issue that must be faced by the financial industry. This study aims to see how regulations help the digital transformation of Indonesia's financial industry (fintech). This study is a qualitative research, in accordance with the object of study, this type of research falls into the category of library research.Regulation of the financial technology (fintech) sector is borne by many parties, including the government, non-governmental organisations, and industry players. In Indonesia, institutions such as the Otoritas Jasa Keuangan (OJK) and Bank Indonesia (BI) are responsible for shaping fintech policies and regulations.Regulations serve as a strong foundation to drive digital transformation in the financial industry. Flexible and inventive regulations protect consumers and encourage profitable investments for industry players. A clear legal framework allows financial institutions to innovate and produce financial goods and services that better suit the needs of society.

Fani Budi Kartika; Fitri Yani; Tonna Balya; Muhsin Lambok Ilvira; Muhammad Ihsan +2 more

Jurnal Pengabdian Sosial 2024 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to develop ornamental plant agribusiness in Bangun Sari Village, Tanjung Morawa District, North Sumatra, through the use of digital technology and increasing understanding of business legality. Bangun Sari Village has great potential in cultivating ornamental plants, but is still limited in terms of using technology for marketing and business management. Therefore, this activity involves training and workshops that focus on the use of social media and e-commerce platforms to expand market reach, as well as providing knowledge regarding the importance of business legality. The results of this activity show that the majority of participants succeeded in adopting digital technology to market their products more efficiently, increase their awareness of the importance of business legality, and expand their market network to outside the region and international markets. Thus, this activity not only improves digital skills, but also encourages significant social change, with agribusiness actors starting to see the potential of ornamental plant agribusiness as a professional and sustainable business. In the future, it is hoped that the application of digital technology in ornamental plant agribusiness will become more widespread, provide new economic opportunities for society, and support the sustainable growth of the agribusiness sector at the local and national levels.

Yeheskel Wessy; Stelvia W. Noya; Micael Ririhena

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

Criminal law is a branch of law that regulates crimes and violations and the sanctions that can be imposed on perpetrators. A good understanding of criminal law is very important for society to be able to avoid acts that violate the law and understand their rights and obligations as citizens. Criminal law is a collection of rules that determine what actions are prohibited and subject to criminal sanctions. Actions that are categorized as criminal acts can include crimes and violations.  Regarding this matter, it is deemed necessary by the Rotnama Village Government, Mdonahiera District, Southwest Maluku Regency to schedule it as a form of cooperation in implementing service to the Rotnama Village Community through socialization with the theme "Bacarita with the Rotnama Village Community" which in principle provides legal understanding and builds legal awareness to Rotnama Village community regarding various legal problems that occur and forms of resolution. The implementation of community service activities is carried out by the Lecturer Team at the request of the Head of Rotnama Village to collaborate in implementing community service activities for the Rotnama Village Community in order to provide an understanding of criminal law which is very important for every member of the community. By understanding criminal law, people can contribute to creating a safe and orderly environment and ensure that their rights are protected by law

Yeheskel Wessy; Stelvia W. Noya; Micael Ririhena

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

Criminal law is a branch of law that regulates crimes and violations and the sanctions that can be imposed on perpetrators. A good understanding of criminal law is very important for society to be able to avoid acts that violate the law and understand their rights and obligations as citizens. Criminal law is a collection of rules that determine what actions are prohibited and subject to criminal sanctions. Actions that are categorized as criminal acts can include crimes and violations.  Regarding this matter, it is deemed necessary by the Rotnama Village Government, Mdonahiera District, Southwest Maluku Regency to schedule it as a form of cooperation in implementing service to the Rotnama Village Community through socialization with the theme "Bacarita with the Rotnama Village Community" which in principle provides legal understanding and builds legal awareness to Rotnama Village community regarding various legal problems that occur and forms of resolution. The implementation of community service activities is carried out by the Lecturer Team at the request of the Head of Rotnama Village to collaborate in implementing community service activities for the Rotnama Village Community in order to provide an understanding of criminal law which is very important for every member of the community. By understanding criminal law, people can contribute to creating a safe and orderly environment and ensure that their rights are protected by law

Mardiyah, Faizah; Rofiq Sofa, Ainur

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2024 Universitas Maritim AMNI Semarang

This study aims to examine the virtues of knowledge from an Islamic perspective as taught in the book Mahfudzot Fadhoilul Iman and to explore its relevance in shaping the spiritual transformation of individual Muslims and their social contributions in the modern era. A qualitative approach was employed, utilizing a literature review method to analyze the key principles outlined in the book.The findings reveal that the book Mahfudzot Fadhoilul Iman emphasizes knowledge as the foundation of faith, guiding humanity toward divine truth. Values such as al-ilmu nurun (knowledge is light) and thalabul ilmi faridhatun (seeking knowledge is an obligation) highlight the importance of knowledge as a spiritual means of drawing closer to Allah. Additionally, the principle khairun naasi anfa'uhum linnaas (the best of people are those who are most beneficial to others) underscores the significant social dimension of knowledge in building a prosperous and harmonious society.This study also finds that the values in Fadhoilul Iman remain relevant to contemporary challenges, such as developing education based on Islamic values and applying ethical knowledge in professional fields. By recontextualizing the teachings of this book, Muslims can utilize knowledge as an instrument to strengthen their faith while contributing meaningfully to the well-being of humanity.

Halimatus Syakdiyah; Ainur Rofiq Sofa; Muhammad Sugianto

Inspirasi Dunia: Jurnal Riset Pendidikan dan Bahasa 2024 Universitas Maritim AMNI Semarang

The supremacy of knowledge plays a central role in building Islamic civilization, both in classical and modern eras. This study aims to analyze the values of the supremacy of knowledge based on the perspectives of the Qur’an, Hadith, and the thoughts of classical scholars such as Al-Ghazali, Ibn Khaldun, and Al-Farabi. Additionally, this research explores the relevance of knowledge in addressing the challenges of globalization and the dynamics of the digital age. Using a descriptive qualitative research method, primary data consisting of Qur'anic verses, Hadith, and classical scholars' works are combined with secondary data, including books on the history of Islamic civilization, scholarly articles, and contemporary references. The research findings indicate that knowledge is regarded as the main pillar in building a civilization rooted in Islamic values. The Qur’an and Hadith explicitly position knowledge as both an obligation and a path to the glory of individuals and society. The thoughts of classical scholars highlight the importance of integrating religious knowledge and general knowledge to create a balance between worldly and spiritual happiness. In the modern era, the supremacy of knowledge remains relevant as a tool to address the challenges of globalization, particularly through the use of technology and innovation based on Islamic values. This study concludes that the synergy between religious knowledge and modern science can shape a progressive and morally upright Islamic civilization. Knowledge not only serves as a medium for social transformation but also as a spiritual foundation for building a resilient Muslim identity in the contemporary era. The relevance of the values of the supremacy of knowledge provides a strategic guide for Muslims to contribute to global civilization without losing the essence of Islam.

Ali Hardana; Tongku Imam Raja Junjungan; Ali Wardani; Anwar Ibrahim

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In Indonesia., Micro, Small and Medium Enterprises (MSMEs) have an important role in the community's economy. With the business trend in society over the last 5 years, namely e-commerce business, now more and more business people are running e-commerce MSMEs. The number of MSMEs should be comparable with the large amount of taxes received from the MSME sector, but in relity it is stated by the Directora.e General of Taxes (DJP) that MSMEs ha.ve not contributed optimally to tax revenues. The success of this tax revenue effort is determined by several interrelated things, namely the ability of MSMEs to manage business finances which of course adequate implementation of MSME accounting is required. The aim of this research is to test the effect of implementing MSME accounting on taxpayer compliance for e-commerce MSMEs by adding understanding of taxation, taxpayer awareness, and ease of access as control variables. This research uses a questionnaire technique. The sample used was 90 respondents using the convenience sa.mpling method. The analysis technique used in this research is Multiple Regression Analysis. The results shown by this research are that the implementation of MSME accounting has a positive effect on e-commerce MSME Taxpayer compliance. Meanwhile, the control variables that influence are understanding taxation and ease of access. Taxpayer awareness variables are not proven to be control variables in this research.

Imam Zarkachi; Adli Hazmi; Moch. Mubarok Muharam; Agus Satmoko Adi; Silkania Swarizona +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

Strengthening national insight and nationalism is a strategic step in building a society that loves its homeland, upholds unity, and understands diversity as the strength of the nation. This article discusses a community service program carried out in Sidodadi Village, Surabaya City, with the aim of increasing public understanding of national insight and nationalism. This program involved 30 participants from various backgrounds through seminars, group discussions, and practical training. Participatory methods were applied to ensure active community involvement in the learning process. The evaluation results showed a significant increase in the level of participant understanding, from 70% before the activity to 85% after. In addition, the positive response from participants reflects the success of this activity in instilling national values ​​that are relevant to everyday life. Despite challenges such as time constraints and uneven involvement, this activity has had a real impact on strengthening nationalism at the local level. This program concludes that strengthening national insight requires a systematic, educational, and sustainable approach. With the support of local governments and community participation, similar activities can be replicated in other regions to strengthen national unity.

Imam Zarkachi; Adli Hazmi; Moch. Mubarok Muharam; Agus Satmoko Adi; Silkania Swarizona +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2024 Lembaga Pengembangan Kinerja Dosen

Strengthening national insight and nationalism is a strategic step in building a society that loves its homeland, upholds unity, and understands diversity as the strength of the nation. This article discusses a community service program carried out in Sidodadi Village, Surabaya City, with the aim of increasing public understanding of national insight and nationalism. This program involved 30 participants from various backgrounds through seminars, group discussions, and practical training. Participatory methods were applied to ensure active community involvement in the learning process. The evaluation results showed a significant increase in the level of participant understanding, from 70% before the activity to 85% after. In addition, the positive response from participants reflects the success of this activity in instilling national values ​​that are relevant to everyday life. Despite challenges such as time constraints and uneven involvement, this activity has had a real impact on strengthening nationalism at the local level. This program concludes that strengthening national insight requires a systematic, educational, and sustainable approach. With the support of local governments and community participation, similar activities can be replicated in other regions to strengthen national unity.

Subhan Widiansyah; Serly Putri Hidayat; Sauqi Ichsan Kamil; Ida Dwi Lestari Br Purba; Usy Rahmawati +1 more

Jurnal Ilmu Pendidikan 2024 Lembaga Pengembangan Kinerja Dosen

The curriculum is a fundamental component of the education system, designed to meet the evolving needs of society. In 2022, the Indonesian Ministry of Education, Culture, Research, and Technology introduced the Merdeka Curriculum as a strategic response to global challenges and the impacts of the COVID-19 pandemic. This study aims to analyze the implementation of the Merdeka Curriculum, identify the challenges encountered, and propose strategies to enhance its effectiveness. The research employs a literature review with a qualitative approach, underpinned by Structural Functional Theory to interpret the dynamics of curriculum implementation. The findings reveal significant disparities in teachers’ readiness to understand and implement the curriculum, influenced by factors such as training, resource availability, and institutional support. Major challenges include insufficient infrastructure, gaps in understanding, and resistance to pedagogical innovation. The study concludes that strengthening collaboration among teachers, schools, communities, and the government, combined with intensive training and infrastructure development, can optimize the curriculum’s potential in fostering globally competitive human resources. It is recommended that all stakeholders actively engage in cross-sector collaboration to ensure the sustainable implementation of the Merdeka Curriculum.

Khoirinnisa, Prima; Nurrohmah, Laili; Sarpini, Sarpini

Jurnal Ekonomi, Bisnis dan Manajemen (EBISMEN) 2024 FEB Universitas Maritim Semarang

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.

Refi Herdian fauzi A; Akbar Pratama Aditya B; Rido maulana C

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2024 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Zakat is one of the pillars of Islam. Therefore, zakat is an obligation for Muslims. And in the Islamic economic system, zakat is an important factor in improving people's welfare in the economic field. However, the idea arises that the economic system in Muslim society, in this case zakat, is considered incompatible with modern life because it can slow down the pace of the economy. The research method used is library research which is based on qualitative descriptive data. So a comprehensive explanation is needed regarding zakat in the Islamic economic system which has an important role in improving the Islamic economy in society.

Fitra Ria Silvida; Aulia Zanuarisma; Meila Sari

Jurnal Pelayanan Masyarakat 2024 Lembaga Pengembangan Kinerja Dosen

The results of the pre-test and post-test in this service show that local students, in this case MA students, are old enough to be considered capable of logical thinking and are considered to have advantages in understanding the social, cultural context and local potential of Mojokerto Regency. So that it can become an agent of change in encouraging more transparent, efficient and accountable financial governance. Good financial literacy contributes to increasing Regional Original Income (PAD), spending efficiency, and budget management that is oriented to community needs. To achieve this, this service invites and encourages MA Al Kautsar students to think critically, logically and encourages students to have concern for Mojokerto Regency. Students are encouraged to choose roles that can contribute to the better development of Mojokerto Regency. The post test results show that students plan to choose roles that are oriented towards developing personal skills which also have an impact on solving community problems, for example becoming health workers, education workers, and even improving skills in understanding religion such as memorizing the Koran.  This service article recommends increasing the capacity of local youth through continuous training, strengthening collaboration between government and society, and applying modern technology to increase financial transparency. With this approach, Mojokerto Regency can realize better financial governance and inclusive and sustainable development through human resources who are active, intelligent and care about the progress of the region.