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 study examines the readiness of accountants in implementing the Financial Accounting Standards for Private Entities (SAK EP) at the Ponuwa Cooperative of Gorontalo State University using a descriptive qualitative approach…
proach through in-depth interviews, observation, and documentation. The results show that the cooperative is administratively ready to prepare financial statements in the form of Business Income (PHU), capital change reports, and balance sheets in accordance with the SAK EP, which is mandatory under Permenkop UKM No. 2 of 2024. Accountants have accounting competencies and practical experience, supported by local IT systems and Excel, as well as internal supervision from supervisory bodies and university facilities. The main obstacles include uncollectible receivables due to double borrowing by members and a tax system based on the previous year's PHU. Overall, the implementation of SAK EP has effectively improved the transparency and accountability of small savings and loan cooperative financial management.
Abstract:This research develops the PRIDE Framework to integrate five interdependent dimensions, People (People-Centric Excellence), Resilience, Innovation, Development, and Empowerment, into a unified model explaining how HRM practices…
actices drive both sustainability and agility. A systematic literature review guided by PRISMA principles was conducted, selecting peer-reviewed empirical and conceptual studies that examine HRM, organizational agility, and sustainability. Thematic synthesis and reflexive analysis produced a circular puzzle architecture representing these dimensions and their interconnections. Findings reveal that integrated people-centric policies, robust knowledge management, embedded innovation practices, continuous learning, and distributed decision-making create synergistic capabilities that enable rapid adaptation while maintaining long-term viability. Critical enablers include psychological safety, holistic wellness initiatives, adaptive learning programs, and outcome-based empowerment. The framework addresses gaps by showing sustainability and agility as complementary imperatives rather than competing priorities. Future research should validate the framework through multi-level and longitudinal studies, incorporate diverse language sources for broader context, and explore the impacts of AI-enabled HRM on each dimension. Limitations involve temporal and linguistic scope.
Abstract:Digital technologies are changing rapidly, and this has changed the financial services industry, especially how people decide where to invest their money. This study looks at how digital literacy, financial literacy, and…
fear of missing out (FOMO) affect how much risk young investors are willing to take when investing with information disclosure as a mediating variable. The research data is taken from 447 investors of Gen Y and Z in West Java and used Partial Least Squares-Structural Equation Modeling (PLSSEM). The results show that being financially literate makes people more likely to search for financial information, but it also makes them less willing to take risks when investing. This suggests that people who know a lot about money are more careful when they invest. On the other hand, FOMO has a positive effect on both information searching and risk tolerance, showing how emotions can affect people online. Digital literacy helps people be more willing to take risks, but it does not have a big effect on how much information they search. These results show how important cognitive and emotional factors are in determining how people act when it comes to IT-driven finances. The study helps with responsible digital transformation by showing how important it is for individuals to be ready to navigate fintech ecosystems. It also gives regulators, platform providers, and educators ideas on how to promote more informed and resilient investment practices.
Abstract:The results of the study show that the six independent variables, namely: Entry Variable (ENT), Long-Distance Transportation (TJJ), Tourism Promotion (PW), Short-Distance Transportation (TJD), Hospitality (HOS) and Supporting…
rting Infrastructure (IP) together contribute an influence of 60.30 % on the decision of foreign tourists to visit the Province of East Nusa Tenggara. There are three variables that have a positive and significant influence on the choice of tourists to NTT, namely the ENT variable, TJJ and the PW variable; while the other three variables have no significant influence, namely, TJD , HOS and IP . For domestic tourists, Simultaneously, the five independent variables contribute 87.3% of the influence on the decision of domestic tourists to visit the Province of East Nusa Tenggara. However, partially, TJJ and PW have a significant effect, while TJD , HOS and IP have no significant effect on the choice of domestic tourists to visit the Province of East Nusa Tenggara. industry business before the preparation and implementation of Sail Komodo, shows that both additional investment, additional workforce , tourist visits, additional length of stay and income/turnover of business actors are in the low category. The condition of tourism business actors during the preparation, during and after the implementation of Sail Komodo shows a rapid increase. The three main variables that experienced a rapid increase during the preparation, during the implementation and after the implementation of Sail Komodo are additional tourist visits , additional turnover/ income and additional tourist stay time. Before the implementation of Sail Komodo, the environmental security conditions at tourist locations in NTT were already in the moderate category , compared to other variables that were in the low category . The condition of tourist locations during preparation, during implementation and after the implementation of Sail Komodo were in the moderate category except for additional electricity supply which was in the low category.
Abstract:Responding to the emergency of sexual violence in Indonesia which occurs from year to year, the Government of the Republic of Indonesia in 2022 passed Law Number 12 of 2022 concerning Criminal Acts of Sexual Violence. This…
is law complements a series of regulations that already regulate crimes of sexual violence. The specialty of this law is that it provides more comprehensive regulation of sexual violence crimes, which are currently increasingly diverse. One of the interesting things regulated in the law is related to rehabilitation efforts for perpetrators of criminal acts of sexual violence. This article will discuss rehabilitation efforts for perpetrators of sexual violence which aim to recover perpetrators from their deviant acts, namely sexual violence. This research uses normative research methods with a conceptual approach and a statutory approach. The results of this research indicate that providing rehabilitation measures according to the Criminal Code is a type of action that can be imposed simultaneously with criminal sanctions or separately by referring to the judge's considerations. Meanwhile, the provision and mechanism of rehabilitation measures for perpetrators of sexual violence as regulated in Law Number 12 of 2022 concerning the Crime of Sexual Violence still requires further regulations issued by the Ministry of Social Affairs and the Ministry of Health to be implemented optimally
Abstract:The educational approach in Indonesia, especially at Madrasah Tsanawiyah (MTs) Daarussalam, must respond to the challenges of globalization and rapid advances in information technology. This change requires a transformation…
ion of the learning system from conventional methods that are oriented toward memorization to an educational model that is more interactive and relevant to the needs of the times. Critical, creative, and adaptable skills are a must for graduates to compete in the dynamic world of work. Integrating digital technology in learning, such as the use of AI-based learning tools and digital platforms such as ChatGPT, has the potential to increase student participation and provide a more individualized approach to teaching. In this context, MTs Darussalam is committed to carrying out transformation by increasing teachers' understanding of educational technology and implementing professional training. By implementing a collaborative and creative digital learning model, it is hoped that students can develop into critical thinkers and problem solvers ready to face future challenges. This transformation is not just a change in methods but an educational investment aimed at building competitive human resources in the global era.
Abstract:This research is motivated by the non-optimal management of Village-Owned Enterprises in an effort to increase Village Original Income in Sukajadi Village, Sadananya District, Ciamis Regency. The method used in this research…
arch is qualitative research method. Data collection techniques in this study include literature study, field study (observation and interviews) and documentation. The informants in this study were 6 people. The data analysis technique in this study by means of data reduction, data presentation, conclusions and verification. This study aims to determine the Management of Village-Owned Enterprises on increasing Village Original Income in Sukajadi Village, Sadananya District, Ciamis Regency. The author uses qualitative data analysis techniques through data processing of interview results and observation results to draw conclusions so as to answer the problems in the study. The results showed that the Management of Village-Owned Enterprises in Efforts to Increase Village Original Income in Sukajadi Village, Sadananya Subdistrict, Ciamis Regency is already running, but it is not optimal because problems are still found, including: unprepared cooperation with the private sector, limited number and quality of labor, limited budget for new business development, management training programs that are rare and less than optimal, readiness and skills of BUMDes members in management and administration are still lacking, financial reporting that is not ready to be carried out.
Keywords: Management, BUMDes, Village Original Revenue
Abstract:The advancement of digital technology and the transformation of the labor market require vocational high schools (SMKs) to produce graduates who are not only technically competent but also proficient in twenty-first-century…
ury skills. The Office Management and Business Services (MPLB) program requires a quality assurance system capable of supporting the development of critical thinking, creativity, communication, and collaboration skills. This study aims to analyze the implementation of the quality assurance system in SMKs within the MPLB program, examine efforts to strengthen twenty-first-century skills, and identify challenges encountered in its implementation. A descriptive qualitative approach was employed in four public vocational high schools in the Special Region of Yogyakarta through interviews and document analysis. The findings reveal that the quality assurance system is implemented through the evaluation of educational report cards, program monitoring, curriculum alignment with business and industrial partners (DUDIKA), and the strengthening of a school quality culture. The development of twenty-first-century skills is promoted through active and industry-based learning approaches, including Project-Based Learning, Problem-Based Learning, Teaching Factory, and student-centered learning. However, implementation continues to face challenges, including suboptimal coordination, limited teacher competencies, inadequate technological facilities, and insufficient industrial and financial support. The novelty of this study lies in integrating the quality assurance system with the development of twenty-first-century skills specifically within the MPLB program, positioning educational quality not merely toward compliance with standards but also toward the formation of adaptive and work-ready graduates.
Abstract:Education is the backbone and main tool for a country’s development, because it emphasizes the quality of human resources (HR). Education aims to brighten the nation’s future with an intelligent and characterful generation.…
ration. Learning, as an interaction between teachers, students, and learning resources, is a systematic process involving interrelated components to achieve optimal results. This literature review aims to provide a comprehensive understanding of learning theory and learning in educational practice. In this research, the researcher used a literature review method which aims to identify, find and analyze documents related to the research problem. The results of the research show that this consistency has a crucial role in creating a predictive learning environment, facilitating the continuity of curriculum and strategy development. teaching, facilitates the transfer of learning, and forms a strong foundation for an effective and sustainable learning experience for students. Consistency in applying learning and learning theories, such as behaviorism, cognitivism, constructivism, and humanism, helps educators in designing structured and directed learning. This allows students to develop a deep understanding of the subject matter and skills that are important for learning. In conclusion, the consistency of learning and learning theories in education is an important factor for achieving educational goals. By consistently applying learning theories, an intelligent and characterful generation can be created that is ready to build a brighter future for the nation.