Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the Indonesian economy, including those managed by women. However, the sustainability of MSMEs still faces various challenges, particularly regarding low…
financial literacy and limited business capital. These conditions can affect the ability of female entrepreneurs to manage and develop their businesses sustainably. This study aims to determine the influence of financial literacy and business capital on the sustainability of women-owned MSMEs in Limboto Subdistrict, Gorontalo Regency. The method used in this study is a quantitative method with primary data obtained from questionnaires using a Likert scale. The sample collection process used the proportionate stratified random sampling technique. The strata in this study consisted of 14 villages in Limboto Subdistrict, Gorontalo Regency, with a total sample of 175 respondents. The data analysis technique employed Structural Equation Modeling (SEM), operated using the AMOS 24 program. The results of the study indicate that financial literacy does not have a significant effect on business sustainability, while business capital has a positive and significant effect on business sustainability. Furthermore, financial literacy and business capital simultaneously have a positive and significant effect on business sustainability, explained by an R-square value of 94.6%, while the remaining 5.4% is contributed by other variables outside the research model.
Abstract:The purpose of this study is to understand the meaning of Cost Volume Profit (CVP)-based profit in the Motiayo culture of the Rolan Upiya Karanji Gorontalo MSME. The study uses a qualitative approach with a configurative…
ideographic case study method to explore the experiences and meanings of business actors in depth. Data collection techniques were carried out through in-depth interviews, observation, and documentation, while data analysis used thematic analysis. The results of the study indicate that the meaning of profit is not understood as maximizing profits, but rather as a social construction formed through the interaction between economic rationality and cultural values. There are two main meanings found, namely profit as a balance of stakeholder interests and profit as social legitimacy. Profit is interpreted as a balance of stakeholder interests when business actors balance cost management, production volume, and social relations within the business. In addition, profit is also interpreted as social legitimacy when business success is measured based on acceptance and sustainability of work relationships and the social environment. This study shows that the concept of Cost Volume Profit not only functions as an economic analysis tool but can also be understood in a social and cultural context. Thus, this research contributes to the development of accounting studies that are not solely financially oriented but also consider the social and cultural dimensions of business practices.
Abstract:This study aims to analyze the impact of QRIS (Quick Response Code Indonesian Standard) digital payments on the economic resilience of MSMEs in Makassar City, specifically within the Muhammadiyah University of Makassar area.…
rea. This study used a qualitative approach with data collection techniques through observation, interviews, and documentation. The results indicate that QRIS digital payments have a positive impact on the economic resilience of MSMEs, small and medium enterprises (SMEs), through increased operational efficiency, ease of transactions without dependence on cash, automated financial recording, increased sales volume, and expanded market access. With a single QR Code for all digital payment platforms, MSMEs are able to reach more consumers, especially the younger generation. Despite technical challenges, MSMEs are able to adapt well. This study concludes that QRIS functions not only as a digital payment tool but also as a strategic instrument that strengthens poverty reduction, income stability, and economic resilience of MSMEs in Makassar City in facing the dynamics of the digital economy.
Abstract:This study aims to evaluate the implementation of Islamic Religious Education (Pendidikan Agama Islam/PAI) learning in strengthening students’ religious moderation at SMP Islam Terpadu Bangkinang. Religious moderation is…
is conceptualized as a religious attitude that emphasizes balance, tolerance, justice, and respect for diversity, which are essential values in maintaining social harmony within pluralistic societies. In the Indonesian educational context, Islamic Religious Education plays a strategic role not only in developing students’ religious knowledge but also in shaping moderate religious attitudes that prevent intolerance and extremism. Therefore, systematic evaluation of PAI learning is crucial to ensure that religious moderation values are effectively internalized by students.
This study employs a qualitative approach with an evaluative research design to comprehensively examine how religious moderation values are integrated into PAI learning. The evaluation focuses on three main aspects: learning planning, learning implementation, and learning evaluation. Data were collected through classroom observations, in-depth interviews with Islamic Religious Education teachers and students, and documentation analysis of learning instruments such as lesson plans, syllabi, and assessment tools. These data collection techniques were employed to obtain an in-depth understanding of instructional practices, teacher–student interactions, and assessment strategies related to the cultivation of religious moderation values. Data analysis was conducted using an interactive model involving data reduction, data display, and conclusion drawing to ensure systematic and credible findings.
The findings reveal that PAI learning at SMP Islam Terpadu Bangkinang has integrated religious moderation values into learning objectives and instructional planning. Teachers explicitly formulate learning goals that emphasize tolerance, balance, and mutual respect, while learning materials are contextualized to students’ social realities. During the learning implementation stage, teachers apply dialogical and participatory teaching methods, such as discussions and case-based learning, to encourage students to critically reflect on religious issues and social diversity. These approaches provide students with opportunities to understand differing perspectives and develop moderate religious attitudes in a reflective and respectful manner.
However, the study also identifies several challenges in the implementation of religious moderation-based learning. The use of contextual and innovative instructional methods remains limited, and learning activities tend to rely on conventional approaches. Moreover, the evaluation of religious moderation attitudes has not yet been conducted systematically. Assessment instruments primarily focus on cognitive achievement, while affective and attitudinal dimensions—such as tolerance, openness, and balanced religious behavior—are not comprehensively measured using structured indicators or rubrics. This limitation affects the accuracy of evaluating students’ overall development of religious moderation.
This study concludes that continuous and systematic evaluation of Islamic Religious Education learning is essential to enhance the effectiveness of strengthening religious moderation among students. The development of more comprehensive, contextual, and sustainable assessment instruments is necessary to holistically measure students’ cognitive, affective, and behavioral dimensions. In addition, the adoption of more dynamic and participatory instructional strategies is recommended to support deeper internalization of religious moderation values. The findings of this study contribute to the discourse on Islamic education and religious moderation by providing empirical insights into evaluative practices at the secondary school level and offering practical implications for improving PAI learning in pluralistic educational settings.
Abstract:This article examines the role of environmental law as a key instrument in sustainable tourism development in South Lampung Regency. Tourism significantly contributes to regional economic growth through increased investment,…
ent, employment opportunities, and community welfare. However, the development of this sector is often accompanied by environmental degradation due to weak ecologically sound management. This research uses normative legal methods with legislative, conceptual, and comparative legal approaches to analyze the role of environmental law as an instrument for realizing sustainable tourism in South Lampung.
The research method used in this study is a qualitative approach with a library research method with a normative legal approach. This research is qualitative normative, which emphasizes the analysis of legal norms. Data collection techniques are carried out through documentation analysis by identifying, reviewing, and interpreting legal sources, relevant literature, legal sources used include, Books, Law Number 32 of 2009 concerning environmental protection and management, Law Number 10 of 2009 concerning Tourism, and Government Regulation Number 27 of 2012 concerning Environmental Permits. Then a descriptive-analytical and thematic analysis is carried out, by grouping data into main themes and then drawing conclusions from a general to specific problem, in this case regarding Environmental Law as an Instrument for Realizing Sustainable Tourism in South Lampung.
The results of this study indicate that environmental law plays a fundamental role as a controlling instrument in realizing sustainable tourism in South Lampung Regency. Through the implementation of legal instruments such as environmental impact analysis (EIA), environmental permits, the precautionary principle, and the enforcement of legal sanctions, tourism activities can be directed to prevent ecosystem damage.
Abstract:The general objective of this research is to analyze problems in performance-based management within organizations, specifically related to teacher performance management in schools. Specifically, this research aims to analyze:…
nalyze: (1) To analyze and understand the performance of teachers in carrying out their duties and responsibilities in the teaching and learning process at schools. (2) To identify the factors influencing the performance of teachers in carrying out their duties and responsibilities in the teaching and learning process at State Senior High School (SMAN) 7 in Jayapura City. This research uses a qualitative approach with a case study research method that utilizes in-depth interviews as a data collection procedure. The research data includes primary and secondary data. Primary data were obtained through participant observation and interviews, while secondary data were obtained through documentation searches. The data analysis techniques used include data reduction, data presentation, and conclusion drawing.
The results of the study indicate that in general the implementation of teacher performance at State Senior High School (SMAN) 7 Jayapura City consisting of assessment indicator instruments: (a) Learning Planning, (b) Learning Implementation, (c) Learning Outcome Assessment, and (d) Personality and Attitude Development shows good results in the sense that the teachers in carrying out their main tasks and functions have been in accordance with the expected expectations. In addition, this study also revealed that even so there are still several things that need to be improved further such as completing learning facilities and infrastructure. The recommendation that can be given through this study is that schools need to provide increased teacher competence and capacity through training, seminars, technical guidance to improve teacher professionalism in the application of educational technology.
Abstract:This study aims to develop an Android-based mathematics learning media using Smart Apps Creator (SAC) and determine its validity, practicality, and effectiveness in improving critical thinking skills of high school students…
nts in West Sulawesi. This research is a research and development (R&D) with a modified Borg and Gall model and is limited to the product revision stage after the trial. The resulting product is an Android-based Mathematics E-Module that contains interactive materials, learning videos, problem-solving-based practice questions, learning games, and evaluations. The data collection technique used expert validation questionnaires, teacher and student response questionnaires, and critical thinking ability tests. Data were analyzed using a Likert scale, validation tests, practicality tests, and effectiveness tests through a comparison of pretest and posttest results and N-Gain calculations. The results showed that the developed learning media was in the very feasible category based on the assessment of material experts and media experts with a feasibility percentage above 85%. The practicality test showed that teacher and student responses were in the practical to very practical category. The effectiveness test showed an increase in students' critical thinking abilities in the moderate to high category, and there was a significant difference between the pretest and posttest scores. Thus, Android-based mathematics learning media using Smart Apps Creator is effective for improving the critical thinking abilities of high school students in West Sulawesi.
Abstract:The increasing intensity of competition in the culinary business sector of Micro, Small, and Medium Enterprises (MSMEs), particularly in snack food products such as JNC Cookies, necessitates the implementation of effective…
ve digital promotion strategies to expand market reach and improve sales performance. Changes in consumer behavior that increasingly rely on digital platforms to obtain information, evaluate purchasing decisions, and interact with brands have made adaptation to digital marketing an unavoidable requirement. Therefore, this study aims to analyze the planning, implementation, and effectiveness of digital promotion strategies through the utilization of digital advertising (paid advertising), endorsements, and social media campaigns in enhancing brand awareness and consumers’ purchase intention toward JNC Cookies. This study employs a descriptive qualitative approach, with data collection techniques including in-depth interviews, observation of social media activities, and analysis of the performance of implemented digital marketing campaigns. In addition, several supporting indicators were measured, such as content reach, engagement rate, consumer interactions, and changes in sales volume during the campaign period. The collected data were subsequently analyzed to identify the relationship between digital promotional activities and consumer responses. The expected outcomes of this study include the formulation of an applicable digital promotion strategy model for food-sector MSMEs, recommendations for the development of sustainable social media campaigns, and the mapping of the roles of endorsements and digital advertising in strengthening the brand positioning of JNC Cookies. The findings of this study are expected to provide practical contributions for MSME practitioners in optimizing the use of digital media as an effective, measurable, and consumer-oriented promotional tool.
Abstract:Food waste in buffet services in the tourism sector is a strategic issue that has significant impacts on environmental, economic, and social aspects, especially in the context of efforts to achieve sustainable tourism. This…
his study aims to analyze in-depth strategies for preventing food waste in buffet services by highlighting operational practices, guest behavior, and managerial policies implemented in the field. The research approach uses qualitative methods with data collection techniques through direct observation, in-depth interviews with hotel managers and staff, and documentation studies related to the food production and serving processes. The research results indicate that the most effective food waste prevention strategies include ongoing guest education on responsible consumption behavior, the implementation of flexible and adaptive portion sizes tailored to guest needs, and staff capacity building through training on food management and waste mitigation. Furthermore, strengthening coordination between the kitchen, restaurant service, and management is also crucial in ensuring optimal strategy implementation.
These findings provide practical and academic contributions to the tourism industry by offering recommendations that can serve as a basis for developing more efficient and sustainable policies and operational practices, thereby reducing the negative impact of food waste while improving the quality of buffet service.
Abstract:Enterobius vermicularis is a small intestinal nematode that causes enterobiasis infection. This infection is most commonly found among elementary school–aged children. The aim of this study was to describe the microscopic…
pic findings of Enterobius vermicularis eggs among first- and second-grade students of SDN 12 Langkai, Palangka Raya City, in 2025. This research employed a descriptive approach, with specimen collection carried out using the anal swab technique. Samples were examined microscopically after staining with 5% eosin solution, and observations were performed under a light microscope using 10× and 40× objective lenses. The results showed that no eggs or larvae of Enterobius vermicularis were detected in any of the samples, indicating that all samples were negative. Based on these findings, it can be concluded that no cases of enterobiasis infection were found among the first- and second-grade students of SDN 12 Langkai, Palangka Raya City.