Abstract:Family-owned MSMEs (MSMEs) play a vital role in the local economy, but they still face challenges in financial management and reporting, particularly regarding the mixing of personal and business finances. This community…
service project aims to implement the normative role of family business ethics in integrating financial reporting at the Herly MSME Store in Ambon City. The method used was Participatory Action Research through interviews, group discussions, training, and mentoring. The activity focused on internalizing family business ethics values and implementing a simplified financial reporting system based on the Indonesian MSME Financial Accounting Standards (SAK). The results demonstrated increased understanding, skills, and changes in attitudes toward financial transparency and accountability. The integration of family business ethics has been shown to support more structured and sustainable financial reporting.
Abstract:The This study is based on the phenomenon of increasing investment losses and FOMO (Fear of Missing Out) in Indonesia, with illegal investment losses amounting to IDR 139 trillion and FOMO among young people rising to 80%…
% by 2024. This trend aligns with the growing number of investors and digital literacy in Indonesia, particularly in Java, which has the highest concentration of investors. The large population of Generations Y and Z in West Java serves as the subject of this research, highlighting the gap between financial literacy (56.10%) and financial inclusion (88.31%). This reinforces the urgency of this study. Information disclosure is considered crucial in reducing information asymmetry and managing risk in investment decision-making. The main objective of this study is to examine the direct and indirect effects of digital literacy, financial literacy, gender, and FOMO on stock investment decisions, as well as to test the role of information disclosure. A quantitative approach is used, with a questionnaire distributed to 443 respondents from Generations Y and Z in West Java, all of whom have investment experience in stocks. The purposive sampling technique was used, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test model validity, reliability, and relationships between variables. The results show that digital literacy, financial literacy, gender, and FOMO significantly affect stock investment decisions. Information disclosure mediates the relationship between financial literacy, gender, and FOMO on investment decisions but does not mediate the relationship between digital literacy and investment decisions. Furthermore, information disclosure positively influences stock investment decisions, emphasizing the importance of transparency. This study contributes to the development of a theoretical model that highlights the role of market discipline through information disclosure. Practically, the findings can guide OJK and companies in designing digital-financial literacy programs and improving information transparency to prevent investment fraud and increase investor confidence. The study suggests that investors should enhance their understanding of investment risks and critically assess available information. Limitations include the focus on Generations Y and Z in West Java using purposive sampling, and the exclusion of other factors like education. The self-report quantitative method may lead to bias, and cross-sectional data does not capture changes in investment behavior over time. Future research is recommended to expand the demographic sample, include additional variables, and use a mixed-method approach for more comprehensive results.
Abstract:This research discusses the concepts of i’rab and ‘amil in Arabic grammar and examines the methodological differences between the Basra and Kufa schools as the two primary streams in the construction of nahwu (syntax). I’rab…
). I’rab is understood as the changes in the vowels at the end of words influenced by the presence of an ‘amil (governor) and the word's position within the sentence structure, thus playing a vital role in preserving meaning and syntactic order in the Arabic language. This study employs a qualitative approach with a library research method, tracing primary sources from the works of classical scholars and secondary sources from modern studies. Data analysis was conducted using content and comparative analysis methods to identify the epistemological characteristics of both schools. The results of the study show that the Basra school is prescriptive, rational, and selective regarding linguistic sources, whereas the Kufa school is more descriptive, flexible, and open to various speech patterns, including those considered syadz (irregular). These differing approaches impact how both schools understand and formulate the rules of i’rab and ‘amil. This study concludes that both schools provided distinct yet complementary contributions to the development of Arabic nahwu, where Basra played a role in theoretical standardization and Kufa contributed to the preservation of linguistic reality. These findings emphasize that the understanding of i’rab is not only related to grammatical aspects but is also supported by historical and epistemological perspectives within the scientific tradition of the Arabic language.
Abstract:The development of digital technology and changes in the global work environment, particularly post-pandemic, have encouraged organizations to adopt remote and hybrid work systems. The successful implementation of these…
work systems is determined not only by technological readiness but also by organizational and individual factors. This study aims to analyze the influence of transformational leadership style and organizational culture on readiness to adapt to remote work, and to examine the mediating role of individual digital readiness in this relationship. This study uses a quantitative approach with an explanatory method. Data were collected through a Likert-scale-based questionnaire distributed online to employees working in remote or hybrid work systems using a purposive sampling technique. Data analysis was performed using the Statistical Package for the Social Sciences (SPSS) and PROCESS macro to test the direct relationship and mediation effects between variables. The results of this study are expected to provide theoretical contributions to the development of literature related to leadership, organizational culture, and individual digital readiness, as well as provide practical implications for organizations in designing leadership strategies, strengthening organizational culture, and developing digital competencies to improve readiness to adapt to remote work effectively and sustainably.
Abstract:Improving Financial Literacy and Management Skills of Fisherman Groups Through Practical Accounting Education (Case Study: Seri Village, Ambon City) This community service program (PkM) aims to empower the fisherman groups…
oups in Seri Village, Ambon City, by enhancing their basic financial literacy and management skills using a practical accounting education approach. Weak financial management skills, especially in managing the fluctuating catch yields and income, are often the main obstacle to achieving economic stability and growth in the fisheries sector.
The implementation method utilized was participatory and application-based training and mentoring, tailored to the income and expenditure patterns of the fishing community. The program involved a series of workshops that simplified basic accounting concepts, such as transaction recording. The effectiveness of the program was measured by comparing the results of a pre-test and post-test to gauge the increase in knowledge, as well as through observation and questionnaires to assess changes in financial management behavior.
The results showed a significant increase in the understanding of financial management concepts among the Seri Village fishermen, evidenced by the improvement in the average post-test scores. Post-training mentoring also demonstrated positive changes in financial management practices, including the ability to set aside savings for boat/gear maintenance and the ability to control daily debt.
In conclusion, practical accounting education is an effective and crucial instrument in community empowerment programs, particularly for the fishing sector. This PkM successfully equipped the fishermen with practical tools to make better and more planned financial decisions, directly contributing to the improvement of economic independence and the well-being of the fishing families.
Abstract:Social interaction that occurs on social media serves not only as a means of social interaction but also as a primary platform for information dissemination and public opinion formation. However, the ease of access and interactivity…
nteractivity of social media also pose serious challenges regarding the application of digital ethics. Freedom in social media is not limitless freedom. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. The 2020 Digital Civility Index (DCI) report regarding changes in community behavior in social media usage and forms of communication interaction places Indonesia at the lowest rank in the civility index. Incivility in social media conduct by the community results in significant vulnerability and threats of division, unrest, and conflict within society. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. Ethics and morals have an attachment to one another.
Keywords: Digital Ethics, social media, values, socio-cultural
Abstract:This study aims to analyze the role of local government in responding to the influence of inflation and interest rates on gold prices at the Pegadaian Sungguminasa Branch, Gowa Regency. The data used in this research were…
e obtained from the period 2021 to 2023. The study employs a descriptive quantitative method with a case study approach at Pegadaian Sungguminasa Branch. Data were collected through documentation and interviews with relevant parties, including local government officials and Pegadaian management. The results show that fluctuations in inflation and interest rates have a significant effect on changes in gold prices. The local government plays an important role in maintaining economic stability through inflation control policies, improving financial literacy among the community, and collaborating with financial institutions such as Pegadaian to provide safe and productive investment access for the public. This research is expected to serve as a reference for local governments in formulating adaptive economic policies in response to macroeconomic dynamics, particularly those related to gold prices.
Abstract:This study aims to analyze population dynamics and the challenges of sustainable development in Indonesia from a social, economic, and environmental perspective. Population dynamics, including population growth, urbanization,…
tion, internal migration, and changes in demographic structure, have become determining factors in the success of development. The method used is a qualitative approach with a literature review sourced from official documents, scientific journals, and reports from international institutions. The results show that rapid population growth and uncontrolled urbanization have led to spatial inequality, reduced green open space, pressure on public infrastructure, and increased environmental degradation. Furthermore, unpreparedness in spatial planning and weak integration of population data into development policies exacerbate socio-economic imbalances between regions. The shift in demographic structure toward a predominance of the productive age group presents the opportunity for a demographic bonus, but also the risk of a demographic burden if not balanced by improvements in the quality of human resources. This study emphasizes that successful sustainable development requires data-driven, gender-equitable, environmentally friendly, and participatory population policies. The integration of technologies such as Geographic Information Systems (GIS) and spatial analysis is a strategic step in realizing inclusive, adaptive, and sustainable development for future generations.
Abstract:This study aims to analyze the implementation of deep learning in improving the descriptive text writing skills of grade VI students in Group 1, Bangkala District, Jeneponto Regency. Deep learning is seen as relevant to…
overcome students' low writing ability which is characterized by a lack of detail, weak text structure, and lack of ability to choose diction. This study uses a qualitative approach with the type of Class Action Research (PTK) of the Kemmis and McTaggart model which is carried out in one cycle consisting of planning, action, observation, and reflection stages. Data was collected through observation, interviews, documentation, as well as pretest and posttest. The results of the study showed a significant increase in description writing skills after the application of Deep Learning. The average pretest score of 58.40 with 16% completeness increased to 83.20 in the posttest with 88% completeness. An increase in N-gain of 0.62 indicates a moderate–high increase category. In addition to improved grades, students showed positive changes in learning behavior, characterized by increased participation, analytical skills, and quality of reflection on their writing. This study concludes that deep learning is effective in improving descriptive text writing skills while fostering students' critical thinking and metacognitive skills. This model is feasible to be applied as an alternative to Indonesian learning strategies in elementary schools.
Abstract:This study investigates the impact of Continuous Professional Development (CPD) on shifting teacher beliefs and classroom practices in STEM education at SDN No. 100710 Hapesong Baru.. The research aimed to explore how sustained…
stained professional learning experiences contribute to teachers’ pedagogical transformation from content transmitters to learning facilitators. Employing a qualitative case study design, data were collected through classroom observations, semi-structured interviews, and document analysis involving four STEM teachers who participated in a year-long CPD program. The findings reveal that CPD fostered significant changes in teachers’ beliefs toward student-centered learning and encouraged more interactive, inquiry-based classroom practices. However, challenges such as limited institutional support and resource constraints still hindered full pedagogical implementation. The study highlights the importance of contextualized CPD programs in developing reflective and adaptive STEM educators, offering insights for policymakers and practitioners seeking to enhance teacher professionalism in developing-country contexts.