Publication Search

This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

The implementation of healthy and safe school standards is a strategic effort to create a learning environment that supports the health and safety of elementary school students. This study aims to evaluate the implementation of healthy and safe school standards at SDN 6 Kendari, which is characterized by its proximity to a market and a main road. The study employed a qualitative approach using a case study design, involving field observations, the completion of a healthy and safe school indicator questionnaire, and interviews with educators. The results indicate that SDN 6 Kendari has met most of the healthy school indicators, evidenced by well-maintained buildings, adequate ventilation and lighting, proper sanitation and waste management, and students’ consistent practice of clean and healthy living behaviors. Regarding the safe school aspect, the school’s social environment is relatively conducive and free from risky behaviors, supported by the availability of a monitoring system and collaboration with relevant parties. However, several areas still require improvement, such as the equitable distribution of handwashing facilities, more strategic placement of portable fire extinguishers, and strengthening traffic risk mitigation measures due to the school’s location. Overall, the implementation of healthy and safe school standards at SDN 6 Kendari has been proceeding well, but requires continuous improvement to achieve optimal compliance with the standards.

Changes in labor regulations through the Job Creation Law have brought significant changes to the employment system in Indonesia, particularly in terms of labor flexibility. This study aims to analyze labor flexibility after the implementation of the Job Creation Law from the perspective of Human Resource Management (HRM). The research method used is a qualitative approach through a literature study with thematic analysis of 16 scientific journals, books, and regulations related to labor flexibility and strategic Human Resource Management (HRM) practices. The results show that labor flexibility has positive impacts on companies in improving operational efficiency, productivity, and adaptability to market changes. However, on the other hand, such flexibility also creates several challenges, including job uncertainty, decreased job security, and reduced protection for contract and outsourced workers. From the HRM perspective, companies are required to create a balance between business interests and labor protection in order to maintain harmonious industrial relations. This study is expected to provide a more comprehensive understanding of labor flexibility as part of human resource management strategies in the post-labor deregulation era in Indonesia.

Environmental pollution is a common problem in cities and can increase the likelihood of flooding. The purpose of this study is to analyze environmental pollution as a cause of flooding in the Pekapuran Street area, Depok City. This study applies a descriptive method with a qualitative approach. Data were obtained through observation, documentation, and literature review. Based on the results of the study, it was found that the accumulation of household waste around the drainage channels causes obstruction of water flow, which triggers flooding during rain. In addition, the shallow, mud-filled, and poorly maintained drainage conditions increase the risk of flooding. Low levels of public awareness of environmental cleanliness are also factors that exacerbate the condition. This study concludes that flooding on Pekapuran Street is influenced not only by high rainfall, but also by environmental pollution and a suboptimal drainage system. Based on this, better waste management and drainage maintenance are needed to minimize the risk of flooding in the area.

The purpose of this study is to identify the level of influence  of job description and workload on the job satisfaction of monthly contract employees at PT Multi Garmenjaya. Through  a cross-sectional  survey method, this study applies a descriptive and associative research design. The data collection was carried out through the distribution of a combination  of online (Google Form) and offline (print questionnaire) questionnaires to 87 respondents who were selected as a sample of the entire population totaling 677 monthly contract employees. Based on the results of hypothesis testing, it was found that the position description variable had a positive and partially significant influence on employee job satisfaction, with a calculated t-value of 5.529 and a significance level of 0.0000. On the other hand, the workload variable was also found to show a positive and significant influence on employee job satisfaction partially, with a calculated t  value of 1.327 and a significance value of 0.188. When tested simultaneously, the two independent variables were proven to have a significant effect on the job satisfaction of contract employees, with  an F score of 27.772 and a significance value of 0.0000. As for the Adjusted R Square value,  a value of 0.384 was obtained. This figure means that the ability of the variable job description and workload in explaining the ups and downs of the job satisfaction of PT Multi Garmenjaya's monthly contract employees is 38.4%. Meanwhile, the other percentage, which is 61.6%, is influenced by other factors or variables that are not studied and studied in this research model.

The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

This study investigates why applicants who have passed the initial admissions stage do not proceed to final enrolment in an Indonesian private higher education context. While student recruitment is often measured by the number of applications received, institutional sustainability depends on the ability to convert applicants into enrolled students. This study employed a descriptive survey design supported by thematic analysis of open-ended responses. Data were collected from 179 applicants who had participated in the admissions process but did not complete final re-registration. The data were analyzed using frequencies, percentages, and thematic categorization. The findings show that conversion failure is influenced by several factors, including waiting for public university admission results, financial constraints, postponement of study plans, family considerations, uncertainty about the institution or study programmed, preference for other institutions, and campus accessibility. A key finding reveals that 58.1% of respondents would reconsider enrolment if scholarships, tuition discounts, or other financial assistance were available. These findings highlight the need for a conversion management strategy through targeted financial aid, transparent cost communication, family engagement, and proactive applicant follow-up.  

This research aims to analyze the gap between the profit-sharing principle as the normative foundation of Islamic economics and the risk management practices applied in sharia cooperatives, considering the ongoing inconsistencies in the implementation of the risk-sharing principle. The research method employs a qualitative approach thru literature study with thematic and comparative analysis techniques on relevant academic literature. The results and discussion indicate that sharia cooperatives tend to adopt a conventional risk management paradigm oriented toward institutional stability, thereby triggering the dominance of non-profit-sharing contracts and the shift of the concept of risk sharing to risk shifting in operational practices. The gap is influenced by structural factors, including limitations in managerial capacity, information asymmetry, potential moral hazard, and pressures of institutional sustainability. This study concludes that the risk management practices of sharia cooperatives do not fully reflect the principles of Islamic economics, thus necessitating a reconstruction of a more integrative and contextual risk management model. As a suggestion, sharia cooperatives need to develop a risk management framework based on risk sharing that is adaptive to operational risks without disregarding the values of justice and partnership as the main characteristics of Islamic economics.

Mangrove forests are high-value coastal ecosystems that have the potential to be developed as sustainable ecotourism destinations. This study aims to analyze the development of Mangrove Forest Tourism in Kampung Kayu Ara Permai, Sungai Apit District, Siak Regency based on the three pillars of sustainable tourism of the World Tourism Organization (UNWTO), namely environmental, economic, and socio-cultural sustainability. The method used is a descriptive qualitative approach through literature studies and semi-structured interviews with regional managers. The results of the study show that this area has a good mangrove ecosystem with nine species and an average Tourism Suitability Index (IKW) of 76.89% (Suitable/S2 category). From an economic perspective, eight non-timber forest products (NTFPs) downstream products and community-based homestay models have created an equitable distribution of benefits for residents. The socio-cultural dimension is supported by the authenticity of the coastal Malay tradition that is still preserved. However, the three dimensions face challenges in the form of the absence of protection regulations, the absence of a government fixed budget, and low public participation in management evaluation. This study recommends the issuance of regional regulations, the establishment of tourism BUMDes, and the strengthening of community participation as the foundation for sustainable ecotourism development.  

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

This study aims to analyze the management of young preacher (dai cilik) training in developing students’ preaching skills at SD IT Al-Washliyah Kelambir Lima Medan using a management function approach (*planning, organizing, actuating, and controlling*). This study employed a descriptive qualitative method, with data collected through in-depth interviews, participant observation, and documentation. The research informants consisted of the principal and teachers responsible for the young preacher training program. The collected data were analyzed systematically to describe the implementation of management functions in the young preacher training activities and their contribution to the development of students’ preaching skills. The results showed that planning was carried out through the development of a practice-based preaching curriculum, organizing was implemented through task allocation and regular scheduling, implementation focused on *public speaking* practice, sermon material preparation, and moral development, while evaluation was conducted periodically through student performance assessments. The implementation of this systematic training management contributed to the improvement of students’ preaching skills in cognitive, affective, and psychomotor aspects. These findings indicate that management functions applied in a structured manner play a strategic role in supporting the development of students’ preaching competencies at the elementary school level. Furthermore, continuous training provides opportunities for students to enhance their self-confidence, communication skills, and readiness to effectively deliver Islamic preaching messages

This study looks at how da'wah management plays a role in running the Qur'an memorization curriculum at SDIT Islamiyah Proyek Desa Belinteng. The tahfizh program isn't just seen as a way to pass on religious knowledge it's also viewed as a da'wah tool and a means of building religious character in students from an early age. The study aims to explore how management functions including planning, organizing, directing, and evaluating are applied in running the tahfizh program at the school. The research uses a descriptive qualitative approach, with data collected through interviews, observation, and document review. The key informants were the school principal and the tahfizh teachers. The findings show that the tahfizh program has been managed in a fairly structured way, covering memorization target-setting, clear division of responsibilities, regular memorization sessions, and periodic progress assessments. Beyond improving students' memorization skills, the program also helps instill discipline, good manners, and a love for the Qur'an. That said, the program still faces some challenges, mainly students' lack of focus and limited muroja'ah practice at home.

Somongari Tourism Village in Indonesia's Purworejo Regency is the site of this research on the ways in which community-based creative economy development could promote ecotourism. As a destination rich in natural, cultural, and historical assets, Somongari demonstrates significant potential to integrate creative industries into tourism practices. Examining community involvement, entrepreneurship, and government, this study used a qualitative descriptive technique to gather data via observation, recording, and interviews.Findings reveal that creative economy initiatives—such as culinary innovation, agro-tourism, cultural storytelling, and digital promotion—strengthen destination attractiveness while generating income for residents. Innovation, inclusion, and intergenerational colaboration are greatly enhanced when women and youths are involved. Community ownership and fair distribution of benefits are reinforced via participatory governance and collective management. Limited product diversi-fication, reliance on seasonal tourism, and limitations in management competence are some of the difficulties that continue to exist. The study concludes that community-based creative economy development provides a strategic pathway for sustainable tourism by integrating economic empowerment, cultural preservation, and social participation. Strengthening entrepreneurship, enhancing digital marketing, diversifying tourism products, and fostering stakeholder collaboration are essential to improving competitiveness and resilience. This study contribute to the discourse on sustainable rural tourism by demonstrating how creative economy initiatives can serve as instruments of empowerment and sustainable destination development.

Sukabanjar Village is one of the villages striving to improve basic infrastructure quality, particularly in drainage construction and road repair. However, limited understanding among village officials and communities regarding standardized construction cost estimation methods, specifically the Unit Price Work Analysis (AHSP), has become an obstacle in preparing accurate and efficient Budget Plans (RAB). This community service program (PKM) aims to improve the understanding of village officials, village hall staff, and Sukabanjar Village community regarding AHSP-based construction cost estimation planning as the standard reference for construction work cost calculation in Indonesia. The program involved socialization and training for 20 participants, consisting of village officials (RW/RT), village hall staff, and general public, introducing the basic concepts of AHSP, RAB component elements, and simple simulations of drainage and road work cost calculations. Evaluation was conducted through pre- and post-tests. The results of the activity showed a very significant improvement in participants' understanding. The average pre-test score was 42, which then increased to 75 in the post-test, reflecting an increase of 33 points (78.6%). In conclusion, the AHSP-based cost estimation planning socialization was effective in improving the village community's understanding of construction infrastructure budget management, although continued mentoring is still needed for optimal and sustainable implementation.

This study examines the gap between Nestlé’s sustainability commitments and the reality of ecological damage caused by the use of unsustainable raw materials in its global supply chain. Using a descriptive qualitative approach based on literature reviews and case study analysis, this study evaluates various data sources, ranging from scientific journals and corporate reports to documentation from independent organizations such as Greenpeace and the Rainforest Action Network. Findings indicate that Nestlé’s procurement of key commodities such as palm oil, cocoa, soy, dairy products, and singleuse plastics significantly contributes to deforestation, systemic plastic pollution, water extraction in vulnerable regions, and greenhouse gas emissions exceeding 87.5 million tons of CO₂e per year. In Indonesia, these highrisk areas are evident in palm oil sourcing in Sumatra and Kalimantan and cocoa sourcing in Sulawesi. Theoretically, this study argues that Nestlé’s sustainability governance exhibits a pattern of strategic decoupling, where public reporting on progress in primary supply chains is deliberately used to mask ongoing environmental damage within their hidden supply networks. Thus, this article makes a critical contribution by integrating supply chain management theory, environmental accountability, and the governance of multinational corporations.

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

This study aims to analyze the implementation of blended learning on the motivation and learning outcomes of fifth-grade students at UPTD SD Negeri Oli′O. This study employs a quantitative approach with a quasi-experimental design. The research subjects were fifth-grade students, comprising an experimental class using LMS-based blended learning and a control class using conventional learning. Data were collected through learning motivation questionnaires and learning outcome tests administered before and after the intervention. Data analysis was conducted using the Kolmogorov-Smirnov normality test, Levene’s homogeneity test, F-test ANOVA, and paired samples t-test. The results indicate that the implementation of the blended learning model has a positive effect on students’ motivation and learning outcomes. Students who participated in blended learning demonstrated better learning motivation compared to those in the conventional learning group. Additionally, student learning outcomes improved because learning materials could be flexibly accessed again via online platforms, thereby providing students with broader opportunities to understand the material independently.

Joint pain is one of the most common health problems among older adults and may reduce mobility and quality of life. Community self-survey data in Cepoko Village indicated that 55% of residents, particularly older adults, experienced joint pain complaints. One non-pharmacological intervention that can be applied is warm lemongrass foot soaking therapy known as SEHATI (Serai Hangat untuk Kaki). This community service activity aimed to improve elderly knowledge regarding self-management of joint pain and demonstrate warm lemongrass foot soaking therapy as a complementary treatment. The methods included health education, demonstration of warm lemongrass preparation, direct practice by participants, and evaluation through discussion and question-answer sessions. The participants were elderly individuals experiencing joint pain in Cepoko Village, Panekan District, Magetan Regency. The results showed that participants actively engaged in all activities, were able to explain the preparation steps of SEHATI, and understood the benefits of warm lemongrass foot soaking therapy for reducing joint pain. This program provides an easy, affordable, safe, and home-based complementary therapy alternative for elderly people.

The development of digital technology has transformed public relations practices from conventional communication models to digital-based communication. Digital Public Relations (Digital PR) enables organizations to build more interactive, rapid, and transparent relationships with their publics through social media, websites, and various digital platforms. This study aims to analyze the role of Digital Public Relations in building organizational image in the social media era. The research employs a literature review method by examining various national journal articles related to Digital PR and Cyber Public Relations. The findings indicate that Digital PR significantly contributes to enhancing organizational image through two-way communication, online reputation management, increased audience engagement, and more effective information dissemination. Social media serves as the primary instrument of Digital PR implementation because it facilitates participatory relationships between organizations and their publics. However, challenges such as digital reputation crises, the spread of negative information, and the demand for rapid responses remain critical issues that must be strategically managed by public relations practitioners. Therefore, effective Digital PR strategies are essential to maintain organizational reputation and strengthen public trust in the digital era.

The low literacy rate and limited infrastructure continue to be ongoing issues in the city of Palangka Raya. As an effort to improve the literacy value of the community, especially in the narrower social sphere. Therefore, in this case, the establishment of libraries at the Village or Subdistrict Government level is very much needed. As a step to regulate the management and organization of libraries from the city level to the sub-district level, the Palangka Raya City Government has enacted Regional Regulation No. 9 of 2019 concerning Library Management. This Community Service Program focuses on improving community literacy, particularly for students of SD Negeri 1 Kereng Bangkirai, conducted in the village of Kereng Bangkirai. Thru this activity, it is expected that there will be an increase in community visits to the "Harati" Library in the village of Kereng Bangkirai and that it will enhance interest and awareness of literacy, especially among the students of SD Negeri 1 Kereng Bangkirai. Thus, this Community Service activity can run and have a maximum impact.