Abstract: Most micro, small, and medium enterprises (MSMEs) in Indonesia have not prepared financial statements that comply with applicable standards, posing risks to inaccurate business decisions and limiting opportunities to access…
o access funding. This study aims to assist Al Huda Plastic and Baking Supplies Store in Kebumen in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This topic was chosen due to the importance of accounting literacy in managing small businesses, as the understanding of MSME actors regarding accounting standards is still relatively low. This research uses a descriptive qualitative method with a case study approach, utilizing observation, semi-structured interviews, and documentation as data collection techniques. The results show that Al Huda Store has been recording its finances manually. However, these records do not yet cover the components of financial statements required by SAK EMKM, such as the income statement, statement of financial position, and notes to the financial statements. The preparation of financial statements based on these standards has been carried out and demonstrates more accurate and structured financial information. In conclusion, the implementation of financial statements based on SAK EMKM in MSMEs plays a very important role in increasing accountability and quality in business decision-making. The results of this study also provide practical examples that can be used as references and re-applied by other MSMEs with similar characteristics
Abstract:Capital budgeting is a crucial aspect of financial management for MSMEs (Micro, Small, and Medium Enterprises) to ensure business sustainability and growth. This study aims to analyze the capital budgeting strategies implemented…
lemented by Nannos Racing to support their business continuity. The method used is a case study with data collected through direct observation, interviews with the owner, and documentation. The results indicate that well-planned and structured capital budgeting helps Nannos Racing optimize investment fund usage, reduce financial risk, and improve operational efficiency. An appropriate capital budgeting strategy also contributes to better investment decision-making and supports business expansion. This study recommends that MSMEs adopt systematic capital budgeting practices as part of their financial strategies to ensure business.
Abstract:Watermelon production among local farmers often faces challenges such as pest and disease attacks that cause a decline in crop yields. Grafting is an innovative method that can increase plant resistance and productivity.…
This community service activity aims to educate farmers about grafting techniques for watermelons. The methods used include training sessions, hands-on demonstrations, and on-site practical guidance. The results of the activity show an increase in farmers' understanding of grafting techniques and their application in watermelon cultivation. It is hoped that this education will contribute to increased watermelon production and farmer well-being.
Abstract:This activity aims to provide parents and teachers of Pandanwangi PAUD with a basic understanding of the importance of maintaining privacy and security in the use of digital technology, as well as providing practical guidance…
dance on how to protect personal information and secure digital devices used by family members. The methods used in this educational activity are lectures, group discussions, and case simulations. The results of this educational activity show that the participants have a better understanding of the importance of maintaining family privacy and security in the digital era, are more aware of the risks in cyberspace and are able to identify and overcome these threats better. The conclusion of this activity is that education about digital privacy and security is very important to be given to the community, especially parents and teachers who have a big role in educating children.
Abstract:Non-formal education plays an important role in providing educational services to communities unable to complete formal education. One form of non-formal education that serves as an alternative education is the Package C…
Equivalency Education Program. This study aims to analyze the implementation of the community empowerment management function through the Package C Equivalency Education Program at PKBM Buana Mekar Baleendah using the POAC (Planning, Organizing, Actuating, and Controlling) management approach. The study used a descriptive qualitative method with the research location at PKBM Buana Mekar, Bandung Regency. The research subjects consisted of PKBM managers, tutors, and Package C learners. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis used the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the planning function has been carried out through identifying community needs and preparing flexible learning programs. The organizing function is seen from the division of tutor tasks and a clear organizational structure. The implementation function is carried out through andragogy-based learning with lectures, discussions, questions and answers, and skills practice methods. Meanwhile, the supervisory function is carried out through learning evaluation, attendance monitoring, andsupervision of skills practice. Although the program's implementation has been quite successful, several obstacles remain, such as limited digital learning media, unstable student attendance rates, and suboptimal utilization of practical facilities. Overall, the Package C Program at Buana Mekar Community Learning Center (PKBM) has systematically implemented management functions to support the community empowerment process through equivalency education
Abstract:This study aims to analyze the concepts, characteristics, principles, and dimensions of assessment in Arabic language learning, particularly in the four language skills: listening, speaking, reading, and writing. The study…
dy employed a qualitative approach using a library research design that focused on conceptual analysis of various academic literature relevant to language assessment. The data were collected through documentation techniques from books, scientific journal articles, and academic publications related to the evaluation of Arabic language learning. The data were then analyzed using content analysis to identify, classify, and synthesize various concepts related to language assessment practices. The findings reveal that assessment in Arabic language learning should be authentic, contextual, and oriented toward communicative competence, while integrating linguistic elements with language skills. In addition, assessment should be conducted based on the principles of validity, reliability, objectivity, practicality, transparency, fairness, and sustainability. The novelty of this study lies in its comprehensive explanation of the assessment dimensions across the four Arabic language skills, along with their indicators and assessment techniques. These findings provide implications for educators in designing Arabic language assessments that are more systematic, communicative, and relevant to language learning objectives.
Abstract:This study aims to describe the implementation of the Internal Quality Assurance System (SPMI) in producing work-ready graduates at SMK Negeri 10 Luwu and identify the obstacles encountered in its implementation. This study…
udy used a descriptive qualitative approach, with data collection techniques through observation, interviews, and documentation studies. The research subjects included the principal, teachers, and students.
The results indicate that the implementation of SPMI at SMK Negeri 10 Luwu has been systematically implemented through the PPEPP cycle (Mapping, Implementation, Evaluation, Control, and Standard Setting). Quality mapping is conducted periodically to identify achievements and needs for quality improvement. Program implementation is carried out through improving the quality of learning and collaborating with industry. Evaluations are conducted routinely to assess standard achievement, followed by control measures for improvement, and the establishment of new standards as a form of continuous quality improvement. This implementation contributes to graduates' work-readiness, characterized by competency in expertise, technical skills, practical abilities, and soft skills. However, obstacles encountered include limited infrastructure and uneven absorption of graduates into the workforce.
Abstract:Reading skills are the primary foundation for successful learning in elementary education, but not all students have optimally developed literacy skills, including students with dyslexia. This situation demands the implementation…
mentation of adaptive and responsive inclusive learning strategies in regular classrooms. This study aims to analyze and describe the implementation of inclusive learning strategies in interventions for reading difficulties in dyslexic students at State Islamic Elementary School (MIN) 1 Karawang. The study used a qualitative approach with a case study approach. Data were collected through observation, in-depth interviews, and documentation studies. Data were then analyzed using an interactive model that included data reduction, data presentation, and conclusion drawing. The results showed that strategy implementation was carried out through adaptive planning, differentiated learning, and individual development-based evaluation integrated into regular learning. Teachers modified materials, used visual media, segmented text, and continuously monitored student progress. The implications of this research emphasize the importance of strengthening teachers' pedagogical competencies in designing inclusive literacy interventions and the need for institutional support to ensure the sustainability of adaptive learning practices in madrasas.
Abstract:This study aims to develop Topworksheet as students descriptive reading worksheet at SMP Negeri 21 Medan. Data consisted of an analysis of students' needs, interests, and challenges in using Topworksheet as descriptive reading…
eading worksheet, sourced from 20 ninth-grade students at SMP Negeri 21 Medan. Techniques for collecting data included distributing questionnaires, conducting interviews, and documentation. Instruments used were interview sheets, printed documents, and questionnaires. This study involved six key stages of Borg and Gall method, which included: gathering data and information, analyzing the data, designing the product, expert validation, revising and finalizing the product. The result of gathering and analyzing data showed that students had low interest in descriptive reading text due to monotonous and unvaried worksheets. This data identified students’ necessity (85%), lacks (55%) and wants (65%) for an interactive worksheet, engaging worksheet to develop reading understanding. The material designing and revising stage resulted in the Topworksheet Web, which consists of interactive descriptive reading practices, utilizing Canva-based visualization and educational games, including a glossary and word search. The expert validation involved a lecturer and a teacher, was 87.2%, and 98.4%, achieving an "Excellent" category. Based on the high validation scores from the experts, it can be concluded that the final product, the Topworksheet Web, is a highly appropriate and effective students' descriptive reading worksheet tailored to the specific needs of students at SMP Negeri 21 Medan.
Abstract:Technology is an applied science that encompasses a set of tools, systems, methods, and skills used by humans to solve problems and make work easier. The word comes from the Greek 'techne' (art, craft, skill) and 'logos'…
(science). Some examples of technology vary from simple tools such as prehistoric axes to complex systems such as the internet, which enable humans to innovate and improve the quality of life. The method used in this study is library research, which collects and analyzes various related literature to explore the concept of technology, and the integration model in the implementation of KDKMP technical guidance in Gorontalo, as well as the role of the cooperative office and facilitators in its implementation. The findings indicate that the management and implementation of KKDMP Technical Guidance runs smoothly and with quality thanks to the use of technology. In addition, cooperative facilitators who pass the 2025 test from the Ministry of Cooperatives are expected to be able to implement practices in accordance with the implementation journal and applicable regulations effectively. The Red and White Cooperative is a government program to establish village/sub-district-based economic institutions that aim to improve the welfare and independence of the community through the principles of mutual cooperation and kinship. This cooperative functions as a joint forum for carrying out various local economic efforts, such as providing basic necessities, savings and loan services, and strengthening MSMEs, so as to encourage food security and shorten the supply chain. The Red and White Cooperative Program (Kopdes Merah Putih) is a national initiative to establish cooperatives in every village and sub-district to strengthen the local economy and improve community welfare through the principles of mutual cooperation.