Publication Search

This research was conducted to examine the implementation of the Accurate system in recording cement purchase transactions at PT. XYZ and to evaluate its effectiveness in supporting the company's operational activities. A qualitative approach was employed, emphasizing the analysis of descriptive data in the form of words and documents. The study was carried out using a case study method to obtain an in-depth understanding of the phenomenon being investigated. During the internship period, data were collected through interviews, observations, and documentation techniques. Research shows that the Accurate system helps companies record purchases in a more organised, faster and more accurate way than the manual method using Microsoft Excel. The Accurate system can automatically record purchase invoices, business debts, suppliers and the inventory of goods. This makes the accounting department more efficient. Accurate helps to reduce the risk of recording errors and makes it easier to find transaction data. However, when it is being used, there are still several problems, such as delays in entering transaction data, mistakes when entering names or account numbers, and being unable to change invoices after a certain amount of time. To get around these problems, the company checks the transaction data again and makes sure that the recording process is more consistent. Research results show that the Accurate system is effective in PT. XYZ can help make sure that the process of recording cement purchases is effective and efficient. It can also help make sure that financial information is more accurate and joined up.

Early Childhood Education (PAUD) is a stage of education that plays a crucial role in maximizing children's cognitive, social-emotional, motor skills, and creativity growth at their peak developmental stage. Children aged three to six learn efficiently through play, hands-on exploration, and interaction with their surroundings. The purpose of this study was to evaluate the use of loose parts media based on natural materials as a means to stimulate creativity in early childhood at PAUD Pelita Mandiri Kertek. This study adopted a descriptive qualitative approach and utilized data collection techniques such as observation, in-depth interviews with teachers, and documentation of children's work. The main focus of this study was on the use of various natural materials, such as corn cobs, twigs, pebbles, and leaves, in play and learning activities. The results showed that loose parts media using natural materials can enhance children's creativity by improving problem-solving skills, strengthening verbal skills in expressing ideas and telling stories about their work, and supporting independent learning because children are actively involved in the educational process. The open-ended nature of the materials allows children to explore and express their ideas freely, thus creating a learning atmosphere full of creativity, innovation, and fun. The implications of this research indicate that the use of loose parts media based on natural materials can be an alternative learning method that is not only effective, but also economical and easy to implement to support the development of children's creativity, independence, and thinking skills, in line with the principles of child-centered learning.

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

This community service activity aimed to improve financial literacy and family financial management skills based on priority scales among housewives in the pandan mat weaving artisan community in Sei Balai District, Batubara Regency, North Sumatra Province. The main problems faced by the community partners included limited understanding of simple financial record-keeping, the absence of separation between business and household finances, and low saving habits due to fluctuating income levels. The implementation method employed a participatory approach through observation, lectures, interactive discussions, household budgeting practices, and simple financial recording training. The results of the activity indicated that participants experienced an improvement in their understanding of the importance of distinguishing between needs and wants, arranging expenditure priorities, and developing saving habits as well as preparing family emergency funds. In addition, participants also began to recognize the importance of financial record-keeping as an effort to control household expenditures more effectively and efficiently. The participants’ enthusiasm throughout the program demonstrated that the materials delivered were highly relevant to community needs. Therefore, this outreach activity contributed positively to enhancing family financial management capabilities and supporting the economic well-being of the pandan mat weaving artisan community.

High-quality forage selection is a central factor in improving Bali cattle performance, particularly in smallholder systems that rely heavily on local feed resources. This study evaluated the effects of odot grass (Pennisetum purpureum cv. Mott) and pakchong grass (Pennisetum purpureum cv. Thailand) on feed intake, average daily gain, and feed conversion ratio of male Bali cattle. The experiment was conducted for 30 days from February to March 2026 at CV. RnB Farm, Gorontalo Regency. Nine male Bali cattle with relatively homogeneous initial body weights of 150–200 kg was assigned to a completely randomized design with three treatments and three replications. The treatments were P0, field grass as the control; P1, 100% odot grass plus concentrate; and P2, 100% pakchong grass plus concentrate. Dry matter intake did not differ significantly among treatments, with values of 6.47 ± 0.19, 6.52 ± 0.19, and 6.55 ± 0.16 kg/head/day for P0, P1, and P2, respectively. In contrast, average daily gain differed significantly, with the highest value observed in P2 at 0.56 ± 0.08 kg/head/day, followed by P1 at 0.52 ± 0.09 kg/head/day and P0 at 0.45 ± 0.06 kg/head/day. Feed conversion ratio also differed significantly, with the most efficient value recorded in P2 at 11.98 ± 2.10. These findings indicate that pakchong grass combined with concentrate provides the best feed efficiency and growth performance, while odot grass remains a promising alternative forage for improving Bali cattle productivity.

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.

Digital transformation in higher education has created a new paradigm in instructional interACTION, especially in the use of synchronous learning platforms. This study evaluates the strategy of choosing learning media between Zoom Meeting, Google Meet dan Microsoft Teams using the ACTION framework (Access, Cost, Technology, Interactivity, Organization, Novelty). This study is set against the background of academic adjustment policies at UIN Syarif Hidayatullah Jakarta, where lectures were moved to a full online format during the Ramadan period to support learning effectiveness and the solemnity of worship. The main focus of the research is to analyze the level of media inclusivity based on the burden of quota costs (cost) and the technological readiness of devices (technology) owned by students. The method used is a comparative study with a descriptive survey approach to active students. The results of the study are expected to provide recommendations for educators in choosing the most efficient and supportive platform for the economic and technical conditions of students in the digital transition period.

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

National milkfish aquaculture production in 2024 reached 792,864 tons, highlighting the strategic role of this commodity in supporting the economy of coastal communities. central java,as one of the main contributors, has significant potential for pond development, including in Ujungwatu Village, Jepara Regency. However, pond management still faces challenges regarding human resource (HR) quality and the optimal utilization of technology. This community service program aims to enhance students’ capacity through outreach and training on Internet of Things (IoT)-based milkfish pond development as an effort to strengthen HR at the Sidomaju 2 SME. Implementation methods include the stages of observation and problem identification, work program planning, WebGIS design, IoT outreach and implementation, and evaluation. The materials covered included an introduction to IoT concepts based on ESP8266, pond monitoring, milkfish feed management, and the implementation of WebGIS as a digital mapping system for the Kalingga milkfish ponds.The activity was attended by 20 students from MA NU Ujungwatu and was conducted in a participatory manner through experiential learning. The results of the activity demonstrated an increase in students’ understanding of the application of technology in milkfish farming, as well as heightened awareness of the importance of efficient and sustainable pond management. The main output of the program is the Kalingga Milkfish Pond WebGIS, which can be utilized as a digital medium for education and monitoring of pond areas. This program contributes to improving students’ technological literacy while supporting the strengthening of pond operational systems based on digital innovation.

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

The results of the study show that pricing strategy contributes dominantly to increasing sales, but the lack of digital promotion causes limited market reach. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving national economic development and providing employment. However, in facing an increasingly competitive market, MSMEs need to implement efficient marketing strategies to ensure sustainability and sustainable growth. This community service activity aims to provide knowledge and assistance to Indonesian Es Teh MSMEs regarding the implementation of flexible marketing strategies, both through digital and traditional channels. The activity took place at the Es Teh Kampung Solo outlet in Kramatwatu Square. The methods used included counseling, training, and assessment of marketing strategy implementation, with a primary focus on optimizing social media as an interactive and competitive digital promotional tool. The results of this activity demonstrated a significant increase in MSMEs' understanding of strategic marketing planning, promotional innovation, and the use of digital platforms to expand market reach. Thus, it is hoped that digital-based marketing strategies can strengthen the competitiveness and sustainability of MSMEs. This activity is expected to contribute to increasing the competitiveness and sales volume of the Kampung Solo Es Teh MSME in a sustainable manner through the implementation of a modern marketing approach that is responsive to technological changes.

This study is motivated by the importance of economic growth as a key indicator of regional development performance and public welfare improvement. Economic growth reflects the ability of local governments to manage resources and implement effective fiscal policies. This research aims to analyze the development and the influence of Local Own-Source Revenue, General Allocation Fund, and Special Allocation Fund on the economic growth of regencies/cities in Jambi Province during the period 2020–2024. The study employs a quantitative approach combined with descriptive analysis. Secondary data are obtained from official publications of relevant institutions and analyzed using panel data regression with the Common Effect Model approach. The results indicate that Local Own-Source Revenue and the General Allocation Fund have a significant effect on economic growth, showing that the increase in regional revenue and fiscal transfers contributes to economic performance. Meanwhile, the Special Allocation Fund does not have a significant effect, indicating that its allocation may not be optimally utilized in stimulating regional economic activities. These findings imply that strengthening regional fiscal capacity and improving the effectiveness of fund allocation are essential to promote sustainable economic growth. The study also highlights the need for better policy coordination and efficient financial management at the regional level to reduce disparities and enhance development outcomes.  

This study aims to evaluate the determinants of organizational sustainability within the Doctor Peduli Foundation (doctorSHARE), specifically regarding its Floating Hospital program. Specifically, it examines the influence of stakeholder support and operational efficiency on organizational sustainability, while analyzing the role of organizational innovation as a mediating variable in ensuring the continuity of medical services in remote areas. Employing a quantitative approach with a survey method, data were collected from 81 respondents comprising staff and volunteers directly involved in the Floating Hospital's operations. Structural Equation Modeling (SEM) was utilized to analyze the data and test the proposed hypotheses.The results reveal that stakeholder support does not have a significant direct impact on either organizational sustainability or innovation performance. Conversely, operational efficiency emerged as a dominant factor with a significant positive influence. Furthermore, organizational innovation was found to play a crucial role as a mediator, strengthening the impact of operational efficiency on organizational sustainability.This study concludes that the sustainability of non-profit organizations such as doctorSHARE is determined more by management's ability to optimize internal resources efficiently and innovatively than by reliance on external support. Consequently, strengthening internal operational systems should be a primary strategic priority to ensure long-term organizational existence.

This study aims to analyze the comparison of equity-based financing decisions and sukuk from the perspective of Sharia principles in companies in Indonesia. The development of the Islamic capital market in Indonesia shows a significant increase in the use of financing instruments that comply with Islamic principles, thereby encouraging companies to consider funding alternatives that are not only financially efficient but also Sharia-compliant. In the framework of Sharia financial management, capital structure decisions must consider the prohibition of usury, the principle of risk sharing, fairness in risk distribution, and contract certainty. This research uses a qualitative approach with a literature study method thru the analysis of various scientific journals, regulations, and academic sources related to capital structure theory, the concept of Sharia equity, and the characteristics of corporate sukuk in Indonesia. The study results indicate that equity-based financing provides flexibility in capital structure and reflects a risk-sharing mechanism, but it has the potential to cause ownership dilution. Meanwhile, sukuk offers asset-based financing with a clear contractual structure and does not dilute company ownership, although it requires an underlying asset and a more complex issuance process. Comparatively, both instruments have Sharia legitimacy as long as they meet the screening requirements and contract structures applicable in Indonesia. This research emphasizes that corporate financing decisions in Indonesia need to consider the balance between financial efficiency and compliance with Sharia principles.

This study aims to analyze the implementation of digital marketing in increasing sales of small and medium enterprises (SMEs) in the bedding equipment sector on online platforms. The background of this research is driven by the high level of competition in marketplaces and the need for business actors to optimize digital marketing strategies to remain competitive. The research method used is Participatory Action Research (PAR), combined with SWOT analysis to identify business conditions comprehensively. Data collection techniques were carried out through direct observation of production and marketing activities. The results show that the implementation of digital marketing through marketplaces and social commerce can expand market reach, increase sales volume, and enhance the business actor’s understanding of managing online marketing strategies. In addition, product content optimization, the use of promotional features, and customer service play an important role in increasing consumer trust and purchase decisions. However, challenges such as high advertising costs and frequent changes in platform policies were also identified. Overall, this study concludes that well-planned and efficient digital marketing strategies can improve competitiveness, profitability, and business sustainability of SMEs in the digital era.

The management of ethical drug inventory is a crucial aspect of supporting the smooth delivery of healthcare services in hospitals. Improper management of ethical drugs can lead to stockouts or overstock, which results increased operational costs and the risk of drug expiration. This study aims to analyze the inventory control of ethical drugs at RSUD Inche Abdoel Moeis Samarinda using the Economic Order Quantity (EOQ), Safety Stock, and Reorder Point methods. The data used in this study are the consumption of ethical drugs during 2024, obtained from the hospital’s Pharmacy Installation. The data analysis method involves calculating ordering and holding costs, determining the optimal order quantity using EOQ, and calculating Safety Stock and ROP to maintain drug availability during lead time. The results of this study indicate that the application of the EOQ method provides a more optimal and efficient order quantity compared to previous policies. Furthermore, Safety Stock and ROP calculations assist the hospital in preventing ethical drug shortages and creating a more structured ordering schedule. Thus, the implementation of EOQ, Safety Stock and ROP methods can improve the efficiency of ethical drug inventory management while supporting the continuity of healthcare services at RSUD Inche Abdoel Moeis Samarinda.

Financial performance is an important indicator for assessing the sustainability and growth prospects of a company, where a sustained negative net profit may indicate financial and operational problems (Aminah, 2015). The purpose of this study is to analyze the financial performance of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023 based on NPM, ROA, and ROE. The research method used in this study is a qualitative method with a descriptive analysis approach. The data was sourced from the official website of PT GoTo Gojek Tokopedia Tbk for the period 2019-2023. The results show that all profitability ratios, namely Net Profit Margin (NPM), Return on Assets (ROA), and Return on Equity (ROE), are in an unfavorable condition and far below the standards set by Bank Indonesia (2004), namely NPM 3%–9.5%, ROA 0.5%–1.25%, and ROE 5%–12.5%. NPM was consistently negative from -276.74% (2019) to -373.12% (2023), indicating that the company has not been able to generate net income from its revenue due to high operating expenses. ROA was also negative throughout the period, ranging from -112.57% (2019) to -167.33% (2023), indicating that assets have not been utilized efficiently. Similarly, ROE recorded negative values from -162.02% (2019) to -253.41% (2023), reflecting that shareholders' capital has not been optimally managed and has not provided returns, so that overall financial performance requires a more effective financial management strategy.

This community service activity aims to improve teenagers' self-management skills through the program “Remaja Jago: Kelola Diri Tanpa Drama”. The program was specifically designed to provide a practical and applicable understanding for youth on how to recognize their own potential, manage emotions effectively, organize time efficiently, and make wise and responsible decisions in daily life. The activity was carried out at Vihara Dhamma Bhakti Tangerang with 20 participants aged 13–20 years, representing a diverse range of educational and social backgrounds. Methods included interactive lectures, engaging educational games, structured group discussions, and guided self-reflection sessions to encourage active participation and deeper personal insight. Evaluation results showed a significant improvement in participants’ decision-making abilities, personal discipline, emotional control, and goal-setting skills after completing the program. In addition, participants demonstrated increased self-confidence and awareness of their strengths and weaknesses. Overall, this program effectively contributes to developing independent, disciplined, and responsible youth character, while also equipping them with essential life skills needed to face various personal and social challenges in the future.

Community service is a form of implementation of the Tri Dharma of Higher Education which aims to make a real contribution to society through the application of science and research results. This activity focuses on improving the quality of regional public services through transparency of information on governor's regulations at the Legal Bureau of the Banten Provincial Regional Secretariat. The problem faced by the community is that there is still limited access and understanding of various regional law products, especially governor's regulations related to the implementation of government and public services. The methods used in this activity include the preparation stage, implementation of socialization, delivery of information, and evaluation of activities to the community. The results of the activity show that transparency of legal information is able to increase public understanding of local government policies and encourage community participation in the process of implementing government. In addition, this activity also contributes to increasing public legal awareness and strengthening the relationship between the government and the community. Thus, information transparency is an important factor in realizing good and accountable governance, transparent, effective, efficient, and oriented to the public interest.