Abstract:This service-learning activity was conducted to address the challenges faced by the local business Rumah Madu in Melaka, Malaysia, specifically in maintaining product authenticity, developing innovation, and strengthening…
g branding strategies amidst global market competition. The solution implemented involved a service-learning approach through instructional sessions and direct observation with business managers to understand the production process, marketing strategies, and quality management practices. The purpose of this activity was to identify innovation and branding practices rooted in the authenticity of local products, as well as to provide academic contributions through the application of management theories in real MSME contexts. This program also contributed to the partner by preparing business development recommendations based on innovation and digital marketing. The findings reveal that product innovation utilizing local bee biodiversity, the implementation of ISO-standard quality systems, and the use of digital media have strengthened the brand image and competitiveness of Rumah Madu. This experience demonstrates that service learning serves as an effective approach in bridging academic learning with the enhancement of local business capacity in a sustainable manner.
Abstract:This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity…
ity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
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:This research is motivated by the low level of compliance of Micro, Small, and Medium Enterprises (MSMEs) in preparing financial reports in accordance with applicable accounting standards. This study aims to understand the…
he meaning of financial reporting requirements for MSMEs, analyze behavioral aspects that influence compliance with financial reporting, and examine the use of financial reports in the business decision-making process. This study uses a qualitative approach with a phenomenological method. Data were obtained through in-depth interviews with MSMEs and analyzed thematically to explore the informants' subjective experiences. The results show that MSMEs interpret financial reporting as a simple recording tool that functions to control cash flow and business continuity, rather than as a formal administrative obligation. Compliance with financial reporting is influenced by the perception of ease, experience, and habits of business actors. Furthermore, financial reports are used only to a limited extent in business decision-making and are often combined with intuition and personal experience. These findings emphasize the need for a behavioral approach to improve the quality of MSME financial reporting.
Abstract:The community has the right to express aspirations, suggestions, and opinions in the village government's execution. The goal of this study is to examine how community rights are implemented and identify barriers to their…
r effective execution in village management. In particular, the preparation of the Draft Village Regulation aims to enhance the implementation of democracy in the Village. The research method employed is empirical legal research, utilizing primary and secondary data collection methods through in-depth observations and interviews. The results are based on field studies and documents from the Gunungsari Village Government, Tajinan District, Malang Regency. A qualitative juridical analysis is then carried out. The study's results show that implementing community rights in expressing aspirations, suggestions, and opinions is crucial in preparing the draft village regulations. In the planning activities for preparing village regulations, participation has been carried out through village deliberations and hamlet deliberations, which have identified inhibiting factors. First, there are still people who do not understand their rights. Second, there are still people who remain indifferent. Third, the community has not been informed about the village authority's plan to create village ordinances. Techniques for conquering difficulties 1). connecting the community's and the village government's perspectives, goals, and tactics. 2) Budgetary support from the village government for improving community human resources through education, training, and courses. 3) Village government programs and activity plans must be oriented towards improving community income and welfare. 4) Improved facilities and infrastructure for disseminating plans for drafting village regulations.
Abstract:The rapid advancement of Artificial Intelligence (AI) presents both opportunities and challenges for elementary education. Teachers play a strategic role in preparing young learners to understand and adapt to technology…
critically, creatively, and ethically. This study aims to analyze the role of elementary school teachers in integrating AI concepts through simple coding activities, as well as to identify the strategies and challenges encountered during implementation. The research employed a qualitative descriptive approach, using interviews, classroom observations, and document analysis as data collection techniques.
The findings reveal that teachers serve as digital learning facilitators, innovators in designing coding-based learning activities, and ethical guides who help students use technology responsibly. Simple coding activities effectively foster students’ logical thinking, creativity, and digital collaboration skills. However, limited technological infrastructure and insufficient teacher training remain major obstacles to sustainable implementation. Therefore, systemic support through educational policy, professional development, and adaptive curriculum design is essential.
Integrating AI concepts through simple coding in elementary schools not only enhances digital literacy but also cultivates ethical awareness and social responsibility toward technology. With collaborative support from educators, institutions, and policymakers, elementary education can become a foundational stage for shaping a generation that is intelligent, creative, and morally grounded in the era of artificial intelligence
Abstract:Innovation in human resource development (HRD) is a key factor in enhancing organizational competitiveness in the digital era. This study discusses various trends in HRD innovation, key success factors, implementation challenges,…
allenges, and recommendations to improve the effectiveness of these innovations. The findings indicate that the utilization of digital technology, flexibility in workforce management, data-driven talent management, and gamification in training are the main trends in HRD innovation. The success of these innovations is influenced by management support, an innovative organizational culture, the use of technology, and employee engagement. However, several challenges remain, including resistance to change, skill gaps, and budget constraints. Therefore, organizations need to increase investment in HR technology, adopt digital-based training models, build an adaptive organizational culture, and develop flexible career development programs. By implementing these strategies, HRD innovation can be more effective in supporting organizational growth and preparing the workforce for the ever-evolving industry dynamics.
Keywords: HRD Innovation, Digital Technology, Talent Management, Employee Training, Career Development
Abstract:In the implementation of the Independent Curriculum, we recognize the existence of a differentiated learning approach. Differentiated learning is a process of different learning treatments, both in terms of content, process,…
ess, and product carried out by teachers according to the level of readiness, needs, and learning styles of each student. This study aims to analyze how Pancasila education subject teachers prepare and implement differentiated learning at the UPT SPF SMP Negeri 3 Makassar. The number of informants in this study was 5 people consisting of 3 key informants and 2 additional informants. The data collection technique was by conducting observations, interviews and documentation. This research is a descriptive Qualitative study. The results of this study indicate that the way Pancasila education teachers prepare differentiated learning is: 1.1.) Making questions, compiling or preparing initial assessment instruments; 1.2.) Carrying out and analyzing initial assessments; and 1.3.) Making teaching modules. 2) The process of implementing differentiated learning is carried out by Pancasila education teachers, namely: 2.1.) Mapping or forming groups of students based on the results of the initial assessment; and 2.1.) Carrying out the differentiated learning process in terms of content, process, and product.
Abstract:Public speaking is the activity of speaking in front of an audience with the aim of delivering information, providing explanations, entertaining, or influencing the listeners. It also involves conveying messages verbally…
in front of an audience, whether in the form of speeches, presentations, lectures, or discussions. Public speaking is a crucial skill in various aspects of life, ranging from education to the professional world. This ability not only helps in academic presentations but also impacts how a person communicates and influences others. At the high school level and equivalent, students begin preparing for the next stage in their education or entering the workforce. Many challenges arise for students when speaking in front of an audience in a formal setting and explaining their presentations. Students face difficulties due to a lack of self-confidence, nervousness, panic, and a lack of mastery over the material they will present. In addition to a lack of self-confidence, other challenges include limited vocabulary, low communication skills, fear of judgment from others, and insufficient preparation. Basic public speaking training at Al Ma'shum High School in Kisaran would be highly beneficial for students to boost their self-confidence, enhance their communication skills, sharpen their critical and logical thinking abilities, and equip them for entering the workforce. The basic public speaking training will involve methods such as self-introduction exercises, role-playing, speech structure practice, impromptu speaking, expression training, intonation and articulation exercises, as well as feedback and evaluation.
Abstract:This study aims to understand the teaching methods, challenges, and character education for deaf children at SLB Karya Murni Ruteng, NTT. Using a qualitative approach with a case study design, the research involved interviews,…
views, observations, and documentation with the school principal, a second-grade teacher, and deaf students. Deaf children face significant challenges in verbal and social communication, requiring specialized teaching methods focusing on direct experiences, sign language, and intensive training such as “language immersion.” SLB Karya Murni implements contextual methods linking instructional materials to daily life, such as tactile exercises to enhance sensory perception and integrated speech training to strengthen vocal abilities. Additionally, conversation visualization programs are employed to help children understand and develop vocabulary. The study found that the learning process demands patience, creativity, and technological support to improve the cognitive and communication skills of deaf children. The school also emphasizes practical skill development through activities like woodworking and beauty salon workshops, preparing students for independent living. This research highlights the importance of inclusion-based character education, family involvement, and a supportive social environment, which are expected to enhance the active participation of deaf children in their communities. These findings are anticipated to serve as a reference for developing more effective and inclusive learning programs in other special education schools.