Abstract:This study aims to analyze the financial feasibility of the SF'Barik Nutmeg Jam IKM business in Beong Village, Siau Tengah Subdistrict, Sitaro Regency. The research method used was a case study with a quantitative descriptive…
riptive approach. Data were collected through questionnaires administered to 40 respondents. The results of the study Break-Even Point (BEP), show that the total production cost for the agroindustry is Rp805,250 and total revenue of Rp1,400,000, resulting in an operating profit of Rp594,750. An R/C Ratio of 1.74 indicates that the business is viable. The BEP analysis shows that the break-even point is at 23.01 units, rounded to 24 units, with a BEP revenue of Rp805,350. Descriptively, the business is still managed in a simple, family-based manner, with marketing conducted through word-of-mouth promotion and social media. Based on the research findings, the SF’Barik Nutmeg Jam IKM is viable to operate and develop because it is capable of generating profits and has potential for the development of agro-industry based on local commodities.
Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan tulang punggung perekonomian Indonesia yang menyumbang lebih dari 60% Produk Domestik Bruto (PDB) nasional, namun sebagian besar pelaku UMKM di wilayah pedesaan, termasuk…
di Desa Mak Teduh, Kecamatan Kerumutan, Kabupaten Pelalawan, masih menggantungkan transaksi usahanya pada sistem pembayaran tunai. Kondisi ini menjadikan UMKM tertinggal dalam arus digitalisasi ekonomi nasional yang terus berkembang pesat, khususnya melalui perluasan penggunaan Quick Response Code Indonesian Standard (QRIS) oleh Bank Indonesia. Kegiatan pengabdian ini bertujuan untuk memberikan pendampingan pembuatan dan penggunaan QRIS kepada pelaku UMKM di Desa Mak Teduh sebagai upaya mendorong digitalisasi sistem pembayaran, memperluas inklusi keuangan, serta meningkatkan daya saing usaha di era ekonomi digital. Kegiatan dilaksanakan melalui program Kuliah Kerja Nyata (KUKERTA) Universitas Riau Tahun 2026 dengan tahapan observasi, identifikasi permasalahan, koordinasi dengan pemerintah desa, sosialisasi, pendampingan pendaftaran, hingga evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman pelaku UMKM terhadap manfaat QRIS, meningkatnya jumlah pelaku usaha yang berhasil mendaftarkan QRIS, serta respons positif terhadap kemudahan bertransaksi non-tunai. Meskipun demikian, kegiatan ini juga menghadapi kendala berupa keterbatasan jaringan internet, minimnya literasi digital pada pelaku usaha lanjut usia, dan ketiadaan dokumen legalitas usaha. Kegiatan pengabdian ini diharapkan dapat menjadi model pendampingan digitalisasi UMKM yang berkelanjutan bagi desa-desa dengan karakteristik serupa di wilayah Provinsi Riau.
Abstract:Sampah organik merupakan komponen terbesar dalam timbulan sampah perkotaan di Indonesia, termasuk di Kota Tomohon. Permasalahan utama adalah rendahnya pemilahan sampah organik dari rumah tangga, sehingga menambah beban Tempat…
empat Pembuangan Akhir (TPA). Tujuan kegiatan pengabdian ini adalah meningkatkan pengetahuan dan keterampilan masyarakat, khususnya peserta lansia Prolanis di Puskesmas Matani, dalam mengolah sampah organik rumah tangga menjadi produk bernilai seperti kompos dan pupuk cair melalui metode komposter galon tumpuk. Metode yang digunakan adalah penyebaran kuesioner kepada 53 peserta, diikuti edukasi dan demonstrasi praktik pengolahan sampah organik. Hasil kuesioner menunjukkan bahwa mayoritas peserta tidak mengalami kendala signifikan dalam menggunakan komposter, dengan kendala terbanyak adalah “belum mencoba” (2 responden). Rata-rata panjang jawaban kendala adalah 2,82 ± 0,88 kata, sedangkan saran peserta beragam dengan rata-rata panjang 4,19 ± 2,16 kata, yang menekankan perlunya edukasi berkelanjutan, peningkatan fasilitas, serta dukungan pemerintah. Kebaruan dari kegiatan ini terletak pada fokusnya terhadap kelompok lansia yang selama ini jarang dijadikan sasaran dalam program pengolahan sampah, namun terbukti mampu menerima inovasi teknologi sederhana. Kegiatan ini menunjukkan bahwa pelatihan berbasis komunitas dapat mendukung kebijakan pemerintah Kota Tomohon dalam pengurangan sampah organik.
Abstract:This study analyzes the effect of Debt to Equity Ratio (DER), Return on Assets (ROA), and Asset Growth on Firm Value with Good Corporate Governance (GCG) as a moderating variable in industrial sector companies listed on…
the Indonesia Stock Exchange during the 2022–2024 period. The research method uses a quantitative associative approach with a sample of 65 companies and a total of 195 observations. The analysis technique used is Moderated Regression Analysis (MRA). The simultaneous test results show that DER, ROA, Asset Growth, GCG, and the moderating interaction variable have a significant effect on Firm Value with a significance value of 0.000 < 0.05. Partially, DER has a positive and significant effect on Firm Value, while ROA and Asset Growth do not have a significant effect on Firm Value. Good Corporate Governance has a positive and significant effect on Firm Value. Good Corporate Governance is able to moderate the effect of DER on Firm Value. Good Corporate Governance is not able to moderate ROA on Firm Value, and weakens the effect of Asset Growth on Firm Value
Abstract:This study aims to analyze the effect of Public Street Lighting (PSL) Quality, Environmental Safety, and Infrastructure Accessibility on MSME Income through Digital Innovation in Balikpapan City. A quantitative approach…
with an explanatory research method was used on a sample of 100 MSME actors selected using purposive sampling. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results of the study prove that Digital Innovation plays a significant mediating role. The quality of PJU, Environmental Safety, and Infrastructure Accessibility have a positive and significant effect on Digital Innovation, which in turn directly increases MSME Income. These findings underscore that improvements in physical infrastructure and environmental safety create an ecosystem conducive to the adoption of digital technology by MSMEs, which is a major catalyst for improving their economic performance. The implications of this study suggest the need for integrated policies that combine the development of smart public infrastructure (smart street lighting) with digital literacy and access programs for MSMEs in order to promote inclusive and sustainable local economic growth
Abstract: This study aims to analyze the digital marketing strategy implemented by Micro, Small, and Medium Enterprises (Flota coffee) and its relationship to promotional budgeting. The case study was conducted at Flota Coffee which…
e which is trying to increase market reach through digital platforms. In the era of rapid digitalization, the use of social media, e-commerce, and content strategies are important parts in increasing Flota Coffee's competitiveness. This study uses a qualitative approach with a case study method, through direct observation and in-depth interviews with business actors. The results of the study indicate that a well-planned digital marketing strategy can have a significant impact on the effectiveness of promotion, even with a limited budget. In addition, it was found that allocating a proportional promotional budget to digital media can increase the visibility and sales of Flota Coffee products. The implications of this study show the importance of strategic budget planning in digital marketing activities to support the sustainability and growth of Flota Coffee in the digital era.
Abstract:Capital budgeting is a crucial aspect of financial management for MSMEs (Micro, Small, and Medium Enterprises) to ensure business sustainability and growth. This study aims to analyze the capital budgeting strategies implemented…
lemented by Nannos Racing to support their business continuity. The method used is a case study with data collected through direct observation, interviews with the owner, and documentation. The results indicate that well-planned and structured capital budgeting helps Nannos Racing optimize investment fund usage, reduce financial risk, and improve operational efficiency. An appropriate capital budgeting strategy also contributes to better investment decision-making and supports business expansion. This study recommends that MSMEs adopt systematic capital budgeting practices as part of their financial strategies to ensure business.
Abstract:Tanaman herbal adalah tumbuhan yang telah diidentifikasi dan diketahui berdasarkan pengamatan manusia memiliki senyawa yang bermanfaat untuk mencegah, menyembuhkan penyakit, melakukan fungsi biologis tertentu, hingga mencegah…
cegah serangan serangga dan jamur. Dengan banyaknya khasiat yang bisa didapatkan dari tanaman herbal, memanfaatkan lahan pekarangan sebagai lahan menumbuhkan tanaman herbal akan membawa banyak manfaat. Tanaman herbal yang tidak membutuhkan lahan luas untukmenanam pun akan sangat memudahkan pembudidayaannya. Sekaligus menyongsong perlombaan Tilik pada 2022, penulis menginisiasi sebuah sosialisasi dan praktik langsung pemanfaatan pekarangan rumah sebagai media tanam tumbuhan herbal. Dengan harapan, akan memberi banyak manfaat bagi warga, Desa Partihaman Saroha, Padangsidimpuan, Sumatra Utara.
Abstract:Observation of Elementary School Students 14 Bone Bolango Selatan In grade 5 students using the Quiziz learning model along with the Game Based Learning method. The contextual learning model (Contextual Teaching and Learning/CTL)…
ning/CTL) is a learning approach that emphasizes the relationship between subject matter and real-life situations of students. This model aims to help students understand academic concepts by connecting the knowledge gained from school with its application in everyday life, both in personal, social, and cultural contexts. Through contextual learning, teachers act as facilitators who encourage students to actively build knowledge and skills through direct experience, problem solving, and collaboration in learning communities. Contextual learning integrates several main components, including constructivism, inquiry (discovery), asking, learning communities, modeling, reflection, and authentic assessment. This approach requires students to think critically, creatively, and innovatively, and be able to relate learning materials to real problems faced in their environment. Thus, learning outcomes are expected to be more meaningful, increase motivation, and equip students with adaptability and problem solving skills that are relevant to future life.
Abstract:Penelitian ini bertujuan untuk mengkaji isi teologis, nilai pendidikan, serta penerapan praktis dari QS. Ayat 9 Az-Zumar dalam perspektif pendidikan Islam di Indonesia. Melalui metode kajian tafsir tematik dan analisis isi,…
si, penelitian ini menunjukkan bahwa ayat tersebut menegaskan keterkaitan mendasar antara iman, pengetahuan, dan tindakan sebagai dasar teologis pendidikan Islam. Ayat ini menyoroti pentingnya orang berilmu dan beribadah dengan kesadaran akan kehidupan setelah mati, serta menjadikan ilmu sebagai faktor penentu utama antara manusia yang berpikir (ulul albab) dan yang tidak. Temuan penelitian mengindikasikan bahwa nilai-nilai dalam QS. Ayat 9 Az-Zumar telah diterapkan melalui: peningkatan pembelajaran Al-Qur’an dan akhlak mulai dari PAUD/RA, kebiasaan ibadah mahdhah dan muamalah, pengintegrasian ilmu umum dan agama dalam kurikulum, serta pendekatan belajar yang menonjolkan kesadaran dunia dan akhirat. Namun, pelaksanaan tersebut tetap menghadapi permasalahan berupa ketidakcukupan infrastruktur, kurangnya sumber daya, dan keperluan penyesuaian terhadap kondisi saat ini tanpa mengurangi nilai spiritual.