Abstract:Pemanfaatan lahan kosong di kawasan permukiman menjadi salah satu alternatif yang dapat dilakukan masyarakat untuk meningkatkan ketahanan pangan keluarga sekaligus mendukung pembangunan lingkungan yang berkelanjutan. Pekarangan…
arangan rumah yang selama ini belum dimanfaatkan secara optimal memiliki potensi besar untuk dikembangkan menjadi lahan produktif melalui budidaya tanaman hortikultura, tanaman obat keluarga, maupun kegiatan pertanian rumah tangga lainnya. Penelitian ini bertujuan untuk menganalisis optimalisasi pemanfaatan lahan kosong (pekarangan rumah) menjadi lahan produktif di Kelurahan Umban Sari, Kecamatan Rumbai, Kota Pekanbaru berdasarkan perspektif Community Empowerment. Penelitian menggunakan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa observasi, wawancara mendalam, dan dokumentasi. Informan utama dalam penelitian ini adalah Informan A(54 tahun), warga yang aktif memanfaatkan lahan pekarangan rumah menjadi lahan produktif. Hasil penelitian menunjukkan bahwa pemanfaatan lahan pekarangan telah memberikan manfaat berupa peningkatan ketahanan pangan keluarga, pengurangan pengeluaran rumah tangga, peningkatan kualitas lingkungan, dan penguatan hubungan sosial masyarakat. Namun demikian, masih terdapat berbagai kendala seperti keterbatasan pengetahuan budidaya, minimnya akses terhadap sarana produksi, serta kurangnya pendampingan yang berkelanjutan. Berdasarkan analisis lima dimensi Community Empowerment yang meliputi enabling, empowering, protecting, supporting, dan maintaining, optimalisasi pemanfaatan lahan kosong telah berjalan cukup baik meskipun masih memerlukan dukungan dari pemerintah dan masyarakat agar dapat berkembang secara berkelanjutan.
Abstract:This study aims to describe, identify, and analyze in depth the manifestation of ethos, pathos, and logos in Ustaz Abdul Somad's lecture on the importance of maintaining morals. The research method applied is a qualitative…
ve approach with a descriptive type to systematically outline linguistic facts and communication strategies. The data collection process relies on literature review techniques to gather trusted supporting scientific literature. Data reduction, data presentation, and conclusion drawing are utilized as analytical stages to dissect the entire lecture recording based on Aristotle's rhetorical triangle theory. The results show that the element of ethos or credibility is built through the adjustment of local sarong clothing, a humble attitude toward elders, respectful etiquette toward Madurese kiai, and authoritative hadith references. The element of pathos or emotional appeal is manifested through dramatic narratives of a mother's struggle in giving birth, the physical sacrifice of a father in the orchard, the story of his own mother's passing, and the analogy of an old Quranic mushaf for the elderly to arouse the congregation's pity and regret. The element of logos or logical argument is proven through the syllogism of moral priority over material wealth, the law of direct causal retribution for rebellious children, and textual historical proof regarding the inclusivity of the prophet's social relations with non-Muslims. The synchronization of these three rhetorical elements successfully packages weighty morality material into a logical yet deeply touching spiritual presentation for the congregation.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the national economy; however, tax compliance, particularly related to Income Tax Article 21, remains relatively low. The main challenges faced by MSME…
E actors include limited tax literacy, complexity in tax calculations, and insufficient understanding of recent regulatory changes. To address these issues, the government introduced the Average Effective Rate (TER) scheme as an administrative simplification for calculating Income Tax Article 21. Nevertheless, the implementation of this scheme has not been fully understood by MSMEs at the village level. This study aims to conduct socialization and training on Income Tax Article 21 based on the TER scheme for MSMEs in Watesprojo Village and to evaluate its effectiveness in improving tax understanding and technical capability. The research method involved initial observation, regulatory socialization, practical tax calculation training, and participant evaluation. The results indicate a noticeable improvement in MSME actors’ understanding of the legal basis of Income Tax Article 21, the changes in the calculation scheme, and the practical application of the TER mechanism without disrupting business activities. Overall, the socialization and training activities proved effective in enhancing tax literacy and supporting sustainable tax compliance among MSMEs.
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:Penelitian ini bertujuan untuk memahami sinergitas antara orang tua dan guru Sekolah Minggu dalam pembinaan iman anak berdasarkan Ulangan 6:6-7. Fokus penelitian diarahkan pada pola komunikasi antara orang tua dan guru Sekolah…
ekolah Minggu serta keterlibatan orang tua dalam mendukung pertumbuhan iman anak. Penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Teknik pengumpulan data dilakukan melalui observasi, wawancara, dan dokumentasi untuk memperoleh pemahaman yang mendalam mengenai pembinaan iman anak dalam keluarga dan gereja. Hasil penelitian menunjukkan bahwa komunikasi yang terbuka, rutin, dan berkesinambungan antara orang tua dan guru Sekolah Minggu mampu menciptakan kerja sama yang harmonis dalam pembinaan iman anak. Selain itu, keterlibatan orang tua melalui pendampingan rohani, pengulangan pengajaran firman Tuhan di rumah, dan pemberian teladan hidup Kristen memberikan pengaruh positif terhadap pertumbuhan iman anak. Sinergitas antara keluarga dan gereja membantu anak memperoleh pembinaan iman yang lebih konsisten, terpadu, dan sesuai dengan nilai-nilai Kristiani berdasarkan prinsip Ulangan 6:6-7.
This study aims to understand the synergy between parents and Sunday School teachers in children’s faith development based on Deuteronomy 6:6–7. The focus of the study is directed toward the communication patterns between parents and Sunday School teachers, as well as parental involvement in supporting children’s spiritual growth. This study employs a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, interviews, and documentation to obtain an in-depth understanding of children’s faith development within the family and church contexts. The results of the study indicate that open, regular, and continuous communication between parents and Sunday School teachers is able to create harmonious cooperation in children’s faith development. In addition, parental involvement through spiritual guidance, reinforcement of God’s Word at home, and the provision of Christian role models has a positive influence on children’s spiritual growth. The synergy between family and church helps children receive faith development that is more consistent, integrated, and aligned with Christian values based on the principles of Deuteronomy 6:6–7.
Abstract:This paper discusses the practice of religious plurality within the Indonesian Armed Forces. To support the main task of soldiers and the success of the task, they are equipped with faith and purity, good moral values and…
d noble character. Religion has a significant role in supporting military tasks. Data collection techniques in this study used observation then, followed by interviews. Forms behaviour The TNI AD in maintaining harmony between members of different religions includes anjangsana, working together to achieve common goals in religion, sympathy and empathy, tolerance and mutual respect. Adaptation conducted interfaith religious packed reasonably. Goal TNI AD attachment is the goal achieved that is harmony and tolerance Inter-religion. Function Integration TNI AD is carried out by issuing governing policies about members of TNI AD, which religious Islam, Christian, Hindu and Buddhist for holding religious ceremonies simultaneously on the day and at the time same. That is day Friday o'clock 18.30 WIB. The system of Latent Maintenance, which the Indonesian Army maintains, improves individual motivation and the cultural patterns that create and maintain the motivation.
Abstract:Facilities Management (FM) role becomes more significant in the day-to-day operations of most of organizations. The FM team ensures that operations of organizations will run smoothly without downtime, provide safe working…
g environment, comply with regulators, and provide one-stop-shop service for employees that can benefit the organization in retaining and attracting top talents. This research aims to assess the performance of FM before the pandemic, and the start of the new normal and compare the operations on these timelines to identify the inefficiencies and opportunities for improvement that can lead to an effective, efficient, and consistent quality performance. The researcher includes the assessment of gaps, management capabilities, technologies, factors influencing performance and productivity, and ways of adapting to the changing external business landscape. To interpret the collected data, frequency and percentage, mean and standard deviation, Pearson-r correlation were used in quantitative data, and thematic analysis for the qualitative responses. The data gathered from the FM team supporting different clients and as senior leaders, signifies that there is no significant difference in operations and technology to support clients. However, minor improvements and recommendations by senior leaders can be considered and can contribute to effective and efficient operations.
Abstract:This study aims to determine and understand the performance of plantation field extension workers who work in the context of managing the National movement program of cocoa in Sigi Regency. This research uses the performance…
ance theory proposed by Robbins, consisting of 3 main aspects of assessment, namely: motivation, ability, and opportunity. The research method used, qualitative with a descriptive approach, involved a number of informants interviewed during the study, in addition to displaying as supporting data secondary, the results of the study of literature and the study of documents. This study concluded that the performance of agricultural extension workers working in the National movement program for cocoa in Sigi Regency has not been maximized, not only due to aspects of: motivation, ability, and opportunity, but also caused by various other factors.
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:This study aims to compare the financial performance of SOEs engaged in the infrastructure sector, the building construction sub-sector, and conduct stock offerings on the Indonesia Stock Exchange for the 2020 and 2021 periods.…
eriods. This research is a descriptive type of research. The data used is in the form of company financial report data obtained from the STIEM Bongaya Makassar Investment Gallery and visiting the website www.idx.co.id to obtain supporting information. Financial ratio analysis techniques use liquidity ratios, solvency ratios, activity ratios, profitability ratios, and market value ratios to calculate company financial data. Financial report data that has been calculated using financial ratios is then analyzed and interpreted based on a comparison between the financial ratios of each company and the industry average value. Then do a comparison of the financial performance of the four companies to find out which company has a better level of financial performance. The results of the analysis show that of the overall financial ratios used, PT. Pembangunan Perumahan (Persero) Tbk. is a company that has better financial performance than PT. Waskita Karya (Persero) Tbk., PT. Wijaya Karya (Persero) Tbk., and PT. Adhi Karya (Persero) Tbk.