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:The This study is based on the phenomenon of increasing investment losses and FOMO (Fear of Missing Out) in Indonesia, with illegal investment losses amounting to IDR 139 trillion and FOMO among young people rising to 80%…
% by 2024. This trend aligns with the growing number of investors and digital literacy in Indonesia, particularly in Java, which has the highest concentration of investors. The large population of Generations Y and Z in West Java serves as the subject of this research, highlighting the gap between financial literacy (56.10%) and financial inclusion (88.31%). This reinforces the urgency of this study. Information disclosure is considered crucial in reducing information asymmetry and managing risk in investment decision-making. The main objective of this study is to examine the direct and indirect effects of digital literacy, financial literacy, gender, and FOMO on stock investment decisions, as well as to test the role of information disclosure. A quantitative approach is used, with a questionnaire distributed to 443 respondents from Generations Y and Z in West Java, all of whom have investment experience in stocks. The purposive sampling technique was used, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test model validity, reliability, and relationships between variables. The results show that digital literacy, financial literacy, gender, and FOMO significantly affect stock investment decisions. Information disclosure mediates the relationship between financial literacy, gender, and FOMO on investment decisions but does not mediate the relationship between digital literacy and investment decisions. Furthermore, information disclosure positively influences stock investment decisions, emphasizing the importance of transparency. This study contributes to the development of a theoretical model that highlights the role of market discipline through information disclosure. Practically, the findings can guide OJK and companies in designing digital-financial literacy programs and improving information transparency to prevent investment fraud and increase investor confidence. The study suggests that investors should enhance their understanding of investment risks and critically assess available information. Limitations include the focus on Generations Y and Z in West Java using purposive sampling, and the exclusion of other factors like education. The self-report quantitative method may lead to bias, and cross-sectional data does not capture changes in investment behavior over time. Future research is recommended to expand the demographic sample, include additional variables, and use a mixed-method approach for more comprehensive results.
Abstract:Micro-enterprises play a strategic role in the Indonesian economy, particularly in rural areas. However, limited resources and a low level of financial management understanding often lead to operational cost inefficiencies.…
es. This study aims to analyze the implementation of a cost control system in improving the efficiency of a micro-enterprise, focusing on a grocery business owned by Mrs. Delin in Tuni Hamlet. The study employs a descriptive qualitative approach using a case study method. Data were collected through in-depth interviews and direct observation. Data analysis was conducted using the Miles and Huberman model, which includes data reduction, data display, and conclusion drawing. The results indicate that the implementation of a simple cost control system through expense recording, budgeting, and expenditure evaluation can improve operational efficiency, as reflected by reduced waste and better cost management. The main challenges in implementing cost control include limited accounting knowledge and informal business management habits. This study is expected to serve as a reference for micro-enterprise owners in improving efficiency through simple and applicable cost control practices.
Abstract:This research discusses the concepts of i’rab and ‘amil in Arabic grammar and examines the methodological differences between the Basra and Kufa schools as the two primary streams in the construction of nahwu (syntax). I’rab…
). I’rab is understood as the changes in the vowels at the end of words influenced by the presence of an ‘amil (governor) and the word's position within the sentence structure, thus playing a vital role in preserving meaning and syntactic order in the Arabic language. This study employs a qualitative approach with a library research method, tracing primary sources from the works of classical scholars and secondary sources from modern studies. Data analysis was conducted using content and comparative analysis methods to identify the epistemological characteristics of both schools. The results of the study show that the Basra school is prescriptive, rational, and selective regarding linguistic sources, whereas the Kufa school is more descriptive, flexible, and open to various speech patterns, including those considered syadz (irregular). These differing approaches impact how both schools understand and formulate the rules of i’rab and ‘amil. This study concludes that both schools provided distinct yet complementary contributions to the development of Arabic nahwu, where Basra played a role in theoretical standardization and Kufa contributed to the preservation of linguistic reality. These findings emphasize that the understanding of i’rab is not only related to grammatical aspects but is also supported by historical and epistemological perspectives within the scientific tradition of the Arabic language.
Abstract:Improving Financial Literacy and Management Skills of Fisherman Groups Through Practical Accounting Education (Case Study: Seri Village, Ambon City) This community service program (PkM) aims to empower the fisherman groups…
oups in Seri Village, Ambon City, by enhancing their basic financial literacy and management skills using a practical accounting education approach. Weak financial management skills, especially in managing the fluctuating catch yields and income, are often the main obstacle to achieving economic stability and growth in the fisheries sector.
The implementation method utilized was participatory and application-based training and mentoring, tailored to the income and expenditure patterns of the fishing community. The program involved a series of workshops that simplified basic accounting concepts, such as transaction recording. The effectiveness of the program was measured by comparing the results of a pre-test and post-test to gauge the increase in knowledge, as well as through observation and questionnaires to assess changes in financial management behavior.
The results showed a significant increase in the understanding of financial management concepts among the Seri Village fishermen, evidenced by the improvement in the average post-test scores. Post-training mentoring also demonstrated positive changes in financial management practices, including the ability to set aside savings for boat/gear maintenance and the ability to control daily debt.
In conclusion, practical accounting education is an effective and crucial instrument in community empowerment programs, particularly for the fishing sector. This PkM successfully equipped the fishermen with practical tools to make better and more planned financial decisions, directly contributing to the improvement of economic independence and the well-being of the fishing families.
Abstract:Micro Small and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face numerous challenges in managerial behavior and financial management. One relevant approach to addressing these issues is the…
e application off behavioral accounting which emphasizes the relationship between accounting information and decision-making behavior. This community service activity aims to improve the understanding of the behavior of MSMEs in Ginza. The method used included an initil survey, managerial behavior training, a behavior accounting, workshop,and mentoring on simple financial record keeping. The results indicate and increased understanding of MSMEs regarding the importance of financial record keeping, cost control, and the division of responsibilities in business management. The application off behavior accounting has a positive impact on changing manajerial behavior and increasing business accountability.
Abstract:This research aims to explain the structural relations between al-idhāfah, al-naʿt, and al-tawkīd in Arabic syntax and to delineate how their interaction influences meaning formation and functional distribution within the…
the nominal phrase. This study is conducted because previous research has tended to discuss these three elements separately, resulting in a lack of an integrated analytical model that describes the hierarchical and semantic relationships between them. The study employs a qualitative-descriptive approach, analyzing data drawn from classical nahwu texts, modern Arabic corpora, and relevant contemporary research. Data were classified based on the patterns of element occurrence and analyzed through structural syntactic analysis methods to identify their functions, positions, and i‘rāb (inflectional) implications. The results indicate that idhāfah serves as a marker of possessive relations and semantic restriction, naʿt functions to provide descriptive modification that clarifies the referent, and tawkīd reinforces the reference both structurally and semantically. These three form dependency patterns that influence each other when present within a single phrasal construction. The novelty of this research lies in the formulation of an integrative relational model that combines syntactic functions, hierarchical structures, and semantic implications into a single operational analytical framework. This model provides a more comprehensive understanding compared to previous fragmentary studies. These findings have important implications for the teaching of nahwu, the analysis of modern Arabic discourse, and the development of computational linguistic applications that require more accurate mapping of nominal structures.
Abstract:This study aims to describe the implementation of reading literacy strategies in Indonesian learning and identify supporting and inhibiting factors for its application in grade X students of SMA Negeri 13 Jeneponto Regency.…
cy. The research uses a qualitative approach with a descriptive type of research. The research subjects consisted of class X Indonesian teachers and class X students who were selected purposively. Data were collected through observation techniques, semi-structured interviews, and documentation, then analyzed using the Miles, Huberman, and Saldana interactive analysis model which included data reduction, data presentation, and conclusion drawn. The validity of the data was tested through triangulation of sources and techniques. The results of the study showed that the reading literacy strategy was implemented through reading activities 15 minutes before learning, the use of diverse and contextual texts, discussions on reading comprehension, and reflective assignments. The implementation of this strategy encourages increased student participation, the ability to understand the content of reading, and a positive attitude towards reading activities. Supporting factors for the implementation of the reading literacy strategy include teacher commitment, support for school literacy programs, and the availability of reading materials, while inhibiting factors include the low interest in reading of some students, limited learning time, and the influence of gadget use that has not been optimally controlled. This study concludes that reading literacy strategies have an important role in supporting Indonesian learning and need to be implemented sustainably with the support of various parties.
Abstract:This study aims to develop a character building affirmation learning model based on a deep learning approach in the context of Indonesian language learning at the Junior High School (SMP) level. This approach emphasizes…
strengthening conceptual understanding and internalization of character values through reflective, collaborative, and meaningful learning activities. The study used the Design and Development Research (DDR) method with a 4D development model: Define, Design, Develop, and Disseminate. The research subjects consisted of grade VIII students and Indonesian language teachers at SMP. Data collection techniques included observation, interviews, documentation, expert validation, and questionnaires to students and teachers. The validation results by three experts—character education, educational technology, and Indonesian language teachers—showed that this model is very valid, with an average score of 90% in the content, construct, and technology aspects. A limited trial conducted on 30 grade VIII students showed that 87% of students felt that this model made it easier for them to understand character values in depth. In addition, teachers considered this model practical, interactive, and able to increase students' active involvement in the learning process. These findings indicate that the affirmation character building model based on deep learning is not only effective in building attitude competencies and understanding of values, but is also relevant to be applied in Indonesian language learning. This model has the potential to be an innovative approach in technology-based character education that supports pedagogical transformation at the junior high school level
Abstract:This study examines the multimodality elements in the film My Annoying Brother by Dinna Jasanti using a digital distribution approach to understand how visual, auditory, and verbal elements interact to form narrative meaning.…
ning. The purpose of this study is to identify the influence of digital distribution on the audience experience and how multimodal elements are delivered through digital platforms. Using a descriptive qualitative analysis method, data were collected through direct observation of the film and analysis of the elements that make up the film. The results show that the film utilizes visual elements such as image composition and color, auditory elements such as music and sound effects, and in-depth dialogue to develop characters and narratives. In addition, digital distribution through streaming platforms gives the audience greater control over the viewing experience, allowing them to engage more deeply with the film. This study provides new insights into the influence of digital distribution on how multimodal elements are received by the audience, as well as its contribution to the study of multimodality in film.