Abstract:This research examines the implementation and effectiveness of using learning media in the form of link platforms for students at the Islamic Education College (STIT) Padang Lawas Gunung Tua as a form of Community Service…
e (PKM). This activity aims to improve digital literacy and pedagogical technology competence of students as prospective educators in the digital era. The implementation method involved 3rd and 5th semester students through two intensive training sessions that included concept presentations, technical demonstrations, and hands-on practice in creating link platform-based learning media such as Google Sites, Canva, and simple Learning Management Systems (LMS). Evaluation results show that this training successfully improved students' understanding of technology concepts and applications in learning. There was an increase in practical skills in managing digital content, creating interactive media, and integrating multimedia in one easily accessible platform. Students also demonstrated new awareness about the importance of digital literacy and ethics in using online content. Additionally, a commitment emerged to apply these skills in future teaching practices. It is concluded that this hands-on practice-based training is effective in strengthening students' pedagogical technology competencies while also contributing positively to developing the quality of prospective educators at STIT Padang Lawas Gunung Tua. Similar sustainable activities with intensive mentoring are recommended to strengthen impact and build a sustainable digital learning ecosystem.
Abstract:The objective of this study is to examine the management of water production residues and to analyze their implementation in environmental accounting at PERUMDA Air Minum Mutiara Tirta, Gorontalo City. This study employs…
a qualitative method with a case study approach. The research informants were selected using purposive sampling, consisting of individuals who were considered knowledgeable and directly involved in the issues under investigation, including the Production Coordinator, Maintenance Division, Laboratory Officer of Zone 1, Assistant Manager of Secretariat and Public Relations, and the Accounting and Budgeting Officer. Data were collected through interviews, observations, and documentation by applying data source triangulation to ensure data validity. The results indicate that the management of water production residues has been carried out in accordance with Standard Operating Procedures (SOPs); however, its effectiveness remains limited due to constraints in budget allocation, facilities, and waste treatment technology. In terms of environmental accounting implementation, the recognition, measurement, presentation, and disclosure of environmental costs have not been optimally integrated, as environmental costs are still recorded within general operational budgets without specific classification and detailed reporting. This condition reflects existing challenges in linking waste management practices with environmental accounting records. The main obstacles include limited technological capacity, insufficient human resources with expertise in environmental accounting, and the absence of specific regulations governing environmental cost recording. Therefore, clearer regulatory support, dedicated budget allocation, improved waste treatment technology, and employee training are required to ensure a more effective and sustainable implementation of environmental accounting.
Abstract:This systematic literature review explores the interconnected dimensions of digital innovation, gender equality, and sustainability in women-owned small and medium-sized enterprises (SMEs). The primary aim is to synthesize…
ze existing knowledge to address integration challenges these enterprises face. The researchers analyzed 436 peer-reviewed articles from the Scopus database, published between 2010 and 2025, using bibliometric and qualitative thematic techniques based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology. Findings highlight that digital innovation significantly enhances market access, operational efficiency, and resource mobilization, empowering women entrepreneurs to overcome structural barriers. Gender equality initiatives play a crucial role in creating supportive ecosystems, promoting diverse leadership styles, and fostering inclusive organizational cultures conducive to sustainable business practices. Thematic analyses reveal specific success factors including robust social networks, targeted mentorship programs, and inclusive financial mechanisms. However, systemic barriers persist, notably limited access to capital, entrenched sociocultural biases, and insufficient digital literacy. Methodologically, research predominantly utilizes quantitative approaches, suggesting a need for integrated mixed-method frameworks to better capture nuanced entrepreneurial experiences. Geographical disparities indicate that women entrepreneurs face different challenges and opportunities across developed and developing contexts, underscoring the necessity for context-specific policy interventions. This review adds to our understanding by combining ideas from entrepreneurial ecosystem perspectives, Gender Empowerment Theories, and the Resource-Based View, providing a complete look at sustainable, fair, and digitally innovative business practices. Future research should focus on intersectional methodologies, longitudinal studies, and comparative analyses across diverse contexts.
Abstract:Family-owned MSMEs (MSMEs) play a vital role in the local economy, but they still face challenges in financial management and reporting, particularly regarding the mixing of personal and business finances. This community…
service project aims to implement the normative role of family business ethics in integrating financial reporting at the Herly MSME Store in Ambon City. The method used was Participatory Action Research through interviews, group discussions, training, and mentoring. The activity focused on internalizing family business ethics values and implementing a simplified financial reporting system based on the Indonesian MSME Financial Accounting Standards (SAK). The results demonstrated increased understanding, skills, and changes in attitudes toward financial transparency and accountability. The integration of family business ethics has been shown to support more structured and sustainable financial reporting.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy but still face challenges in accessing financing from formal financial institutions. One of the main obstacles to financing access…
ss is the limited ability of MSME owners to prepare systematic, accurate, and standardized financial statements. Many MSMEs do not maintain proper transaction records, mix personal and business finances, and lack formal financial reports required for financing applications.This community service program aims to provide education and mentoring on simple financial statement preparation to improve financial literacy and financing readiness of MSMEs. The activities were carried out through socialization, basic accounting training, intensive mentoring on transaction recording, preparation of financial statements, and financing application simulations. The program was conducted for one month targeting Warung Rindu Malam MSME located in Poka Village, Ambon City.The results indicate an improvement in participants’ understanding and skills in financial recording and preparation of income statements, simple balance sheets, and cash flow statements. The targeted MSME successfully produced organized financial documents that are ready to be used for financing applications. This program is expected to encourage more professional and sustainable MSME financial management.
Abstract:Transparent and accountable village financial management is one of the important indicators in realizing good village governance. The government has established the Village Financial Accounting Standards (SAKD) as guidelines…
ines for the preparation and presentation of village financial reports. However, in practice, the implementation of SAKD still faces various challenges, particularly those related to the competence of village officials as financial managers. This study aims to analyze the effect of village officials’ competence on the implementation of the Village Financial Accounting Standards (SAKD) in Poka Village. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to all village officials directly involved in village financial management using a saturated sampling technique. The independent variable in this study is the competence of village officials, which includes technical, managerial, and conceptual competencies, while the dependent variable is the implementation of SAKD. Data were analyzed using linear regression analysis with the assistance of statistical software. The results of the study indicate that the competence of village officials has a positive and significant effect on the implementation of SAKD in Poka Village. These findings suggest that improving the competence of village officials can encourage more optimal implementation of SAKD and enhance the quality of village financial management and reporting in a sustainable manner, thereby supporting public transparency and accountability as well as more effective and responsible village financial decision-making by the village government and stakeholders.
Abstract:The increasingly pervasive development of digital technology has not been fully accompanied by the strengthening of ethical awareness in its practical use. This situation is reflected in various phenomena among students,…
including the tendency toward excessive use of social media, the declining quality of ethics in online communication, and the weakening of mutual respect in digital spaces. These conditions indicate that digital ethics cannot be understood merely as a technological problem but are closely related to the direction of values and the fundamental goals of education. Departing from this reality, this study aims to examine the concept of ta’dib in the thought of Syed Muhammad Naquib al-Attas as an alternative conceptual framework for responding to the digital ethics crisis from the perspective of Islamic education. This study employs a qualitative approach through library research by critically examining al-Attas’s major works as well as national and international scholarly journal articles from the past five years relevant to digital ethics and Islamic education. The findings reveal that the weakening of digital ethics is rooted in an educational paradigm that tends to emphasize cognitive aspects and technical skill mastery, while the formation of adab as the core of education is neglected. Within this framework, the concept of ta’dib offers a holistic philosophical foundation by positioning education as a process of internalizing adab that integrates intellectual, moral, and spiritual dimensions in an integral manner. Therefore, this study concludes that the application of the concept of ta’dib has the potential to serve as a strategic foundation for building sustainable, value-oriented digital ethics among students that are relevant to the challenges of Islamic education in the digital era.
Abstract:Character education is a crucial aspect in shaping students' personalities to be faithful, virtuous, independent, and responsible. One effective strategy for strengthening character education is through scouting and extracurricular…
acurricular activities implemented in schools. This study aims to describe the role of scouting and extracurricular activities in strengthening students' character values and to identify their implementation and impact on students' attitudes and behavior. The research method used was a qualitative approach, with data collection techniques through observation, interviews, and documentation. The results indicate that scouting and extracurricular activities are able to instill the values of discipline, cooperation, leadership, responsibility, independence, and social awareness in a contextual and sustainable manner. The process of habituation, the role model of the instructor, and direct experience in the activities are key factors in the success of strengthening students' character. Therefore, scouting and extracurricular activities have a strategic contribution in supporting character education strengthening programs in schools and need to be managed systematically and integrated with learning activities.
Abstract:This study examines consumer behavior towards sustainable products, specifically investigating the influence of environmental attitudes and green product attributes on green purchase intention among Tanimbar Ikat Weaving…
consumers in Tanimbar Islands Regency. Employing a quantitative approach with Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis through SmartPLS software, data were collected from 385 respondents selected via purposive sampling based on consumers who knew and had purchased Tanimbar woven products. The research tested direct relationships and moderating effects of premium price, education, and gender variables. Results revealed that environmental attitudes (β = 0.349; t = 5.306; p = 0.000) and green product attributes (β = 0.207; t = 3.014; p = 0.003) significantly and positively influence green purchase intention, with the model explaining 60.7% of the variance (R² = 0.607) and demonstrating strong predictive relevance (Q² = 0.539). However, the three moderating variables—premium price, education, and gender—did not significantly strengthen or weaken these relationships, indicating that environmental consciousness and product perception remain dominant factors regardless of demographic or economic considerations. These findings provide practical implications for traditional craft entrepreneurs in developing sustainability-based marketing strategies and empowering the local creative economy, while contributing to the sustainable development goals through cultural preservation and environmental conservation in Indonesia's eastern region.
Abstract:Arabic language learning in pesantren is not conducted solely through the formal curriculum but also through habituation processes that are internalized in the students’ daily lives. Bī’ah lughawiyyah functions as a language…
language environment that serves as a hidden curriculum at Pesantren Ar-Raudlatul Hasanah, namely an implicit curriculum that shapes language competence in a natural and sustainable manner. This study aims to analyze the role of bī’ah lughawiyyah as a hidden curriculum and its influence on the improvement of students’ speaking ability (mahārat al-kalām). This research employs a qualitative approach with a case study design. The research participants consist of students, Arabic language instructors, and pesantren administrators. Data were collected through participant observation, in-depth interviews, and documentation of language-related activities. The data were analyzed thematically through the stages of data reduction, data display, and conclusion drawing, with data validity strengthened through source and method triangulation. The findings indicate that bī’ah lughawiyyah functions as a hidden curriculum through Arabic language policies, the exemplary practices of instructors, the habituation of communication in daily pesantren life, and non-formal social reinforcement. These practices contribute positively to the enhancement of students’ kalām ability, particularly in terms of speaking confidence, fluency, and spontaneity in oral communication. The findings confirm that bī’ah lughawiyyah as a hidden curriculum plays a strategic role in Arabic language acquisition. Therefore, optimizing the language environment should be positioned as an integral component of Arabic language curriculum development in pesantren.