Abstract:Penelitian ini mengkaji tantangan dan peluang pengembangan ekonomi halal di Indonesia, sebuah sektor yang memiliki potensi besar namun masih menghadapi berbagai hambatan. Permasalahan utama meliputi rendahnya pemahaman masyarakat…
asyarakat tentang sertifikasi halal, regulasi yang rumit, dan adopsi teknologi yang terbatas. Melalui metode studi kasus, penelitian ini menganalisis dinamika ekonomi halal di berbagai sektor seperti makanan, pariwisata, dan keuangan syariah. Pembahasan berfokus pada strategi mengatasi tantangan dan memanfaatkan peluang, termasuk penyederhanaan regulasi, peningkatan kapasitas teknologi, dan penguatan branding produk halal Indonesia di pasar global. Hasil penelitian menunjukkan bahwa pengembangan ekonomi halal memerlukan pendekatan komprehensif yang melibatkan pemerintah, industri, dan akademisi. Strategi kunci meliputi peningkatan kesadaran masyarakat, dukungan untuk UMKM, investasi dalam infrastruktur, dan harmonisasi standar halal internasional. Penelitian ini berkontribusi pada pemahaman mendalam tentang potensi ekonomi halal Indonesia dan memberikan rekomendasi konkret untuk mewujudkan posisi Indonesia sebagai pusat ekonomi halal dunia.
Abstract:The conclusion of this study indicates that the implementation of offensive and defensive strategies in the Sub-District Office has proceeded adequately. Evaluation of offensive strategy indicators, such as the approach…
among colleagues, shows a significant improvement. Although it is already quite good, further improvement is necessary, especially in terms of employees giving warnings to colleagues who violate rules. The family approach has also positively contributed to efforts to prevent bureaucratic pathologies. The weekly evaluations conducted by the section head with the team can be seen as a proactive step in maintaining performance quality. Although it is already quite good, there is a need for improvement to make these evaluations more effective in preventing and addressing violations. On the defensive strategy side, implementing mild sanctions in the form of written warnings has been effective. These sanctions are given to employees who violate rules, such as being absent without notice for 6 to 10 days. Moderate and severe sanctions have also been well implemented when needed, indicating readiness to respond to more serious violations. Overall, offensive and defensive strategies in the Sub-District Office of Pitumpanua are already quite good, but continuous improvement is needed to ensure their effectiveness in dealing with various situations and cases of bureaucratic pathologies in the future.
Abstract:This study aims to analyze the effect of the application of Financial Accounting Standards (FAS) on the quality of financial statements in Small and Medium Enterprises (SMEs) in Indonesia. Quality financial reports are very…
ery important for SMEs, because they serve as a transparent communication tool between management and stakeholders, as well as a basis for making informed decisions. SMEs have a significant contribution to the Indonesian economy, contributing around 60% of gross domestic product (GDP) and absorbing more than 97% of the workforce. However, many SMEs still face challenges in preparing financial statements in accordance with accounting standards. This study uses a systematic literature review method to collect and analyze various relevant studies on the application of SAK and its impact on the quality of financial statements. The results showed that the application of SAK significantly improved the transparency, relevance, and reliability of SMEs' financial statements. In addition, the study also identified various factors that influence the adoption of SAK, such as the education level of business owners, access to accounting training, and support from the government. The conclusion of this study confirms the importance of good accounting standards implementation to improve the quality of SMEs' financial statements, which in turn can improve the competitiveness and performance of businesses in the market. Recommendations are given to improve the understanding and application of SAK among SMEs in Indonesia.
Abstract:This study examines the process of preparing financial statements for Regional Work Units (Regional Work Units, SKPD) using an accrual-based accounting approach in accordance with Government Regulation No. 71 of 2010. The…
e discussion focuses on the complete accounting cycle, from the opening balance sheet to the final financial statements. The methodology used includes literature review and best practice analysis, using illustrative data. The results emphasize the importance of a comprehensive understanding of the SKPD accounting cycle to produce accurate financial statements that adhere to established standards. Furthermore, this study reviews existing literature on transparency and accountability in local governments, identifies challenges and opportunities, and offers recommendations to enhance these aspects. By understanding the accrual-based accounting process and advancing transparency and accountability efforts, it is expected that local government financial statements will become more meaningful, reliable, and supportive of better decision-making processes for stakeholders.
Abstract:Penelitian ini bertujuan untuk menganalisis pola persebaran destinasi wisata budaya di Kabupaten Karo menggunakan pendekatan Sistem Informasi Geografis (SIG). Latar belakang penelitian ini didasarkan pada belum meratanya…
persebaran objek wisata budaya serta belum tersedianya pemetaan spasial yang terintegrasi untuk mendukung perencanaan pengembangan pariwisata. Metode yang digunakan adalah pendekatan kuantitatif dengan analisis spasial melalui Average Nearest Neighbor (ANN) untuk mengetahui pola distribusi titik destinasi wisata. Data yang digunakan berupa data sekunder, yaitu koordinat lokasi objek wisata budaya dan batas administrasi wilayah yang diolah menggunakan perangkat lunak ArcGIS. Hasil penelitian menunjukkan bahwa terdapat sembilan destinasi wisata budaya yang sebagian besar terkonsentrasi di wilayah timur dan tenggara Kabupaten Karo, khususnya di Kecamatan Berastagi, Kabanjahe, Simpang Empat, dan Tigapanah. Berdasarkan hasil analisis ANN, diperoleh nilai Observed Mean Distance sebesar 2,79 km dan Expected Mean Distance sebesar 2,12 km, dengan nilai Nearest Neighbor Ratio (NNR) > 1, z-score sebesar 1,814, dan p-value sebesar 0,069. Hasil ini menunjukkan bahwa pola persebaran destinasi wisata budaya cenderung tersebar (dispersed pattern).
Abstract:Perkembangan Kota Palangka Raya pada sektor pendidikan, perdagangan, dan pariwisata meningkatkan mobilitas lalu lintas perkotaan. Jalan Yos Sudarso merupakan salah satu ruas jalan utama yang menjadi akses menuju kawasan…
Taman Kuliner Tunggal Sangomang sehingga memiliki volume lalu lintas yang relatif tinggi, khususnya pada malam hari. Tingginya aktivitas kawasan menyebabkan meningkatnya permintaan parkir yang sebagian besar dilayani melalui parkir pada badan jalan (On-Street parking), meskipun tersedia fasilitas parkir di luar badan jalan. Kondisi tersebut menimbulkan hambatan samping yang dapat mengurangi lebar efektif jalan dan berpotensi menurunkan kinerja lalu lintas. Penelitian ini bertujuan menganalisis pengaruh parkir di bahu jalan terhadap kinerja ruas Jalan Yos Sudarso segmen Taman Kuliner Tunggal Sangomang. Data penelitian diperoleh melalui survei lapangan meliputi kondisi geometrik jalan, volume lalu lintas, komposisi kendaraan, dan hambatan samping selama satu minggu pada pukul 15.00–17.00 dan 19.00–21.00 WIB. Analisis dilakukan berdasarkan Pedoman Kapasitas Jalan Indonesia (PKJI) 2023 dengan menghitung kapasitas jalan, kecepatan arus bebas, derajat kejenuhan, kecepatan tempuh, dan waktu tempuh. Hasil penelitian menunjukkan bahwa parkir di bahu jalan menurunkan kapasitas jalan sebesar 50,6% dari 3205,66 smp/jam menjadi 1582,30 smp/jam serta meningkatkan derajat kejenuhan dari 0,21 menjadi 0,72 sehingga tingkat pelayanan jalan menurun dari B menjadi C.
Abstract:Pasar Bawah merupakan salah satu aset kultural dan ekonomi penting di Kota Pekanbaru, Riau, yang dikenal sebagai sentra penjualan barang-barang antik, kerajinan, dan berbagai produk impor unik. Namun, potensi Pasar Bawah…
sebagai destinasi wisata belanja belum sepenuhnya tergarap optimal. Penelitian ini bertujuan untuk merumuskan strategi pengembangan Pasar Bawah agar dapat meningkatkan daya tariknya sebagai tujuan wisata belanja, sekaligus berkontribusi pada peningkatan ekonomi lokal dan pelestarian nilai historisnya. Metode penelitian yang digunakan adalah deskriptif kualitatif dengan pengumpulan data melalui observasi, wawancara mendalam dengan pedagang, pengelola pasar, dinas pariwisata, serta analisis dokumen terkait. Fokus analisis mencakup aspek Aksesibilitas, Atraksi (produk dan pengalaman), Amenitas (fasilitas pendukung), dan Ancillary (kelembagaan dan promosi). Hasil penelitian menunjukkan bahwa tantangan utama dalam pengembangan Pasar Bawah meliputi: (1) Tata kelola lingkungan yang kurang teratur, terutama masalah kebersihan dan penataan pedagang; (2) Kurangnya integrasi antara pasar dengan paket wisata kota; dan (3) Keterbatasan fasilitas pendukung pariwisata seperti area parkir yang memadai dan pusat informasi. Strategi pengembangan yang diusulkan mencakup: (1) Revitalisasi fisik pasar dengan mempertahankan arsitektur historisnya, perbaikan sanitasi, dan penataan zona belanja; (2) Peningkatan experience value melalui festival belanja tematik, pertunjukan seni budaya lokal, dan promosi produk unggulan khas Riau; (3) Penguatan kelembagaan melalui pembentukan Badan Pengelola Pasar Bawah yang kolaboratif antara pemerintah, pedagang, dan pelaku pariwisata; dan (4) Promosi digital terintegrasi yang menargetkan wisatawan domestik dan mancanegara.
Abstract:Kewirausahaan merupakan salah satu instrumen strategis dalam mendorong pertumbuhan ekonomi daerah dan peningkatan kesejahteraan masyarakat, khususnya di wilayah pedesaan yang memiliki potensi sumber daya alam dan budaya…
lokal. Daerah Malino, Kecamatan Tinggi Moncong, Kabupaten Gowa merupakan kawasan yang dikenal memiliki potensi pertanian, pariwisata alam, serta produk-produk lokal yang berpeluang besar untuk dikembangkan melalui kegiatan kewirausahaan. Penelitian ini bertujuan untuk mengkaji secara komprehensif kondisi kewirausahaan di Malino, meliputi jenis usaha yang berkembang, karakteristik pelaku usaha, peluang dan tantangan yang dihadapi, serta dampaknya terhadap pemberdayaan ekonomi masyarakat setempat. Metode penelitian yang digunakan adalah pendekatan kualitatif deskriptif dengan teknik pengumpulan data melalui observasi lapangan, wawancara mendalam, dan studi dokumentasi. Hasil penelitian menunjukkan bahwa kewirausahaan di Malino berkembang terutama pada sektor pertanian hortikultura, usaha kuliner, dan usaha berbasis pariwisata. Namun demikian, pelaku usaha masih menghadapi berbagai kendala seperti keterbatasan modal, rendahnya kapasitas manajerial, serta akses pasar yang belum optimal. Penelitian ini merekomendasikan penguatan peran pemerintah daerah, lembaga pendidikan, dan masyarakat dalam menciptakan ekosistem kewirausahaan yang berkelanjutan di Malino.
Abstract:Rooted in the differences in educational orientation between senior high schools (academic) and vocational high schools (vocational), there is a need for different approaches to guidance and counseling (BK) management. A…
systematic literature review was conducted to analyze the differences in the implementation of BK management in senior high schools and vocational high schools and to formulate a more responsive management model. The results of the study show that even though the same management framework (planning, organizing, acting, controlling) is used, the implementation of BK management at both levels of education is still not fully adaptive to the characteristics of each orientation. The most significant gap lies in the functions of evaluation and accountability. At the high school level, although the evaluation process is often simple and focuses on administrative output, this practice is still considered to be in line with its academic orientation. However, at the vocational school level, the evaluation function is not only technically weak but also irrelevant to the vocational orientation. This condition shows that BK management in Indonesia needs to be strengthened so that it is truly adaptive to the academic needs of high school students and the vocational needs of vocational school students.
Abstract:The Independent Learning Campus Independent Program (MBKM) is a government initiative to improve the quality of higher education through off-campus learning activities, one of which is the Teaching Assistance program. This…
is study aims to describe the role of the Teaching Assistance program in improving the teaching competence of students of the Elementary School Teacher Education Study Program (PGSD). The study used a descriptive qualitative approach with data collection methods through interviews, observations, and documentation. The results of the study showed that the Teaching Assistance program significantly supported the improvement of four dimensions of student teaching competence, namely pedagogical, professional, personality, and social competence. Students gain direct experience in the world of education, practice teaching skills, prepare learning tools, and build positive communication and interaction with school residents. In addition, students also develop character and personality as prospective professional educators. Thus, the Teaching Assistance program has proven to be an effective strategy in preparing competent PGSD graduates who are ready to face the real world of education work.