Abstract:Di era digital saat ini, media sosial telah menjadi bagian penting dari kehidupan sehari-hari, khususnya di kalangan generasi muda. Salah satu platform yang paling populer adalah TikTok, yang memungkinkan pengguna untuk…
berbagi video pendek dengan berbagai konten kreatif. Dengan lebih dari 10 juta pengguna di Indonesia, TikTok tidak hanya berfungsi sebagai sarana hiburan tetapi juga sebagai medium untuk berbagi informasi dan ide. Namun, penggunaan bahasa Indonesia di platform ini sering kali tidak sesuai dengan kaidah bahasa yang baik dan benar. Fenomena ini menimbulkan pertanyaan mengenai dampak penggunaan bahasa yang tidak baku terhadap pemahaman dan komunikasi di antara pengguna. Penelitian ini bertujuan untuk menganalisis fenomena ini dengan fokus pada bagaimana pengguna TikTok menerapkan atau menyimpang dari norma-norma bahasa Indonesia yang baik dan benar. Melalui pendekatan kualitatif, penelitian ini akan menganalisis penggunaan bahasa Indonesia di TikTok dengan mengidentifikasi kesalahan-kesalahan umum serta mengeksplorasi bagaimana gaya bahasa yang digunakan dapat mempengaruhi pemahaman dan interaksi antar pengguna. Hasil dari penelitian ini diharapkan dapat memberikan kontribusi dalam upaya menjaga keutuhan bahasa Indonesia serta meningkatkan kesadaran pengguna tentang pentingnya berbahasa yang baik dan benar di era digital.
Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam perekonomian sehingga memerlukan pengelolaan keuangan yang akuntabel melalui Sistem Informasi Akuntansi (SIA). Penelitian ini bertujuan menganalisis penerapan…
nerapan Sistem Informasi Akuntansi berbasis syariah pada penjualan UMKM Pabrik Tahu di Desa Tegalgusi Kabupaten Jember serta mengidentifikasi potensi dan kendala penerapan prinsip akuntansi syariah dalam mendukung akuntabilitas usaha. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa sistem pencatatan transaksi masih dilakukan secara manual melalui pencatatan pemasukan dan pengeluaran dalam buku harian. Penerapan tersebut telah mencerminkan nilai amanah, kejujuran, transparansi, dan prinsip maqashid syariah, khususnya hifz al-mal (perlindungan harta). Potensi penerapan prinsip syariah terlihat dari adanya pencatatan transaksi yang dapat ditelusuri sehingga mendukung akuntabilitas usaha. Namun, masih terdapat kendala berupa belum tersusunnya laporan keuangan formal, keterbatasan pemahaman akuntansi, serta belum adanya pemisahan keuangan usaha dan pribadi. Penelitian ini memberikan kontribusi dalam pengembangan Sistem Informasi Akuntansi berbasis syariah pada UMKM sektor pangan.
Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy and require accountable financial management through an Accounting Information System (AIS). This study aims to analyze the implementation of a Sharia-based Accounting Information System in the sales activities of a tofu manufacturing MSME in Tegalgusi Village, Jember Regency, and to identify the potential and challenges of applying Sharia accounting principles in supporting business accountability. This study employed a descriptive qualitative approach with data collected through interviews, observations, and documentation. The findings indicate that the accounting information system is still implemented manually through the recording of cash inflows and outflows in a daily bookkeeping system. Despite its simplicity, the system reflects the values of trustworthiness, honesty, transparency, and the maqashid sharia principle, particularly hifz al-mal (protection of wealth). The potential of applying Sharia principles is evident in the existence of traceable transaction records that support business accountability. However, several challenges remain, including the absence of formal financial statements, limited accounting knowledge, and the lack of separation between business and personal finances. This study contributes to the development of Sharia-based Accounting Information Systems for MSMEs in the food industry sector.
Abstract:Small and Medium Enterprises (SMEs) play a significant role in supporting the economic development of countries, including Indonesia. In 2019, SMEs has reached 63,95 million units which took over 99,62% of all businesses…
in Indonesia. SMEs also have contributed 61.79% to Indonesia’s Gross Domestic Product in 2020, hence making them an important contributor to the country’s economic growth. However, SMEs hold some weaknesses compared to large and modern businesses which its limited financial condition and difficulties when applying for funding to the bank due to their lack of proper reporting financial statements in accordance with the accounting standards. In order to resolve this issue, the role of independent auditors holds essential part in making SMEs more bankable by auditing their financial statements. Therefore, the financial statement of SMEs will be more reliable so that the bank will approve SMEs credit application.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:The purpose of this research isdescribes kèjhung as an educational medium in strengthening the profile of Pancasila students based on Madurese local wisdom. This study used a qualitative descriptive approach and the ethnopedagogic…
nopedagogic method of the researcher as a human instrument. This research involves hermeneutic and ethnopedagogical analysis methods. Hermeneutics is used to reveal contextual conditions. This research uses data in the form of kejhung text which contains values of character education andin the form of rhymes and performed in Proppo District, Pamekasan Regency.The result of the research is that kejhung contains many religious values, politeness values, social values, and mutual cooperation values so that Madura kejhung can be utilized.aseducational mediain strengthening the profile of Pancasila students
Abstract:We live in the world where English language has become the most international language for communication among the other foreign languages. English just as the other languages has been used as a medium of communication for…
or diplomatic relationship, administrative affairs, employment, commerce, or trade and above all for education. However, policies regarding foreign language teaching teachers in Northern Cyprus must be reviewed to provide immense opportunities to enhance language competence of both language teachers and learners. In this sense, foreign language teaching and learning policy in ELT as well as other foreign languages must be well taught and successfully integrated into school systems and societies. Hence, the open-ended questions have been administered to six (6) foreign language teachers to elicit more detailed responses concerning teachers’ perception on changing time and options in teaching industry. The findings reveal how significant it is to introduce positive changes in foreign language teaching. The study suggests to be circumspect in the implementation of language policies and classroom activities regarding foreign language teaching and learning in order to prevent negative influences on both the teachers’ and the learners’ first language, ethnicity or culture.
Abstract:The rapid spread of the COVID-19 pandemic has an impact on the world economy, including in the food and agricultural sectors. A 1% decline in China's economic growth in 2020 could have an impact of around 0.3% on the economy…
nomy in Indonesia, and Aceh is no exception. Therefore, the creative economy stimulus is one of the most appropriate alternatives in overcoming the community's economic problems, by utilizing local commodities through innovation of tempeh powder broth as family food security in Purwodadi Village, Nagan Raya Regency. The purpose of this activity is to provide the importance of creative economic education for coastal communities, especially for poor families towards family food security during the COVID 19 pandemic. The method in this activity uses the FGD (Focus Group Discussion) approach and the PALS (Participatory Action Learning System) method. FGD is a process involving participants (local government, MSME actors and the community) where they exchange messages in a dialogical manner within the framework of a common understanding of the social situation. The results obtained in this activity are the existence of a local business development model based on tempeh innovation that can foster a spirit of independence to form Micro, Small and Medium Enterprises in coastal communities towards family food security during the COVID-19 pandemic.
Abstract:The rapid development of the world of information and communication has made changes in the world of marketing, one of which is the existence of social media marketing. Various social media platforms are now provided including…
luding TikTok, Line, WhatsApp, YouTube and so on. Instagram is no exception, which is used as a marketing medium by the courier service (jastip) @my_shopper.id. The purpose of this study is to find out the use of Instagram as a marketing medium for the courier service business @my_shopper.id. A service for depositing branded goods such as clothes, bags, perfumes and others. The research method uses a qualitative descriptive type to clearly know the information from the jastip account owner regarding the use of Instagram social media as a marketing tool. Data collection is carried out by in-depth interviews with account owners, then collects documentation by capturing content layers used in Instagram accounts. Data analysis uses Miles and Huberman, namely by data reduction, data presentation and verification. Test the validity of the data using triangulation techniques for conducting interviews and collecting documents to informants. The results of the study indicate that the surrogate service account (jastip) @my_shopper.id does social media marketing through an Instagram account. Account owners use various available features such as comment fields, Instagram bio, Instagram traffic, feeds, reels. The content created also varies such as product photos, product review videos, uploading customer testimonials to uploads regarding the order packaging process. The use of Instagram as a marketing medium has the advantage of increasing traffic and making people know about this jastip. Weaknesses obtained include missing information, sometimes customers do not know branded products and entrusting services.
Abstract:This paper aims to determine: 1) the Benefits of using organic fertilizers for soil fertility, and 2) Knowing about soil productivity as a medium for supporting plant growth. The research method qualitative approach, which…
ch is a scientific approach that produces descriptive data in the form of written words from the narratives of the sources or objects under study. The results of this research is that in the current era of globalization, organic is very important for the development of people who want to live healthily and without damaging the surrounding environment by utilizing natural materials or the remnants of kitchen waste. So farmers are expected to be more aware and creative in the use of organic fertilizers and it is hoped that farmers' income will also increase.
Abstract:Program MBKM This of course very beneficial for student in era modern and this program should be continued. Everything just goes with Good However still just there is things Which must fixed so that the future can be much…
h better. The University establishes a relationship or cooperation with the organization who are outside the campus for the MBKM Independent Study Program because basically MBKM is a means that is realized so that students can develop self in outside environment campus. Besides expected cooperate more, so that students get rights freedom to choose What Which they Want to capable campus give the best. And what needs to be considered is that cooperation is established long before the student's schedule to carry out the MBKM Program If you pay attention again, it will help success in the program will come. The author hopes the parties Panca Budi Development University Medan can provide a better system for program implementation MBKM related to additional information that is clearer, valid and orderly students can carry out activities more efficiently and guide writer in a manner Good so that create results Work Which more quality expected web profile Which made can beneficial can be used by continuing to periodically update the information And made the more interesting. Hopefully the Program Studies Knowledge Philosophy Unpab can take advantage of the Web Profile of this Study Program well, as a medium information to assist candidate of student Which want to look for information about the world of lectures and make it easier for them to find information Where just and anytime only via the internet.