Abstract:Pantai Bohay merupakan salah satu destinasi ekowisata yang berada di Desa Binor, Kecamatan Paiton, Kabupaten Probolinggo. Kawasan ini memiliki berbagai potensi ekowisata yang didukung oleh keindahan panorama pantai, keberadaan…
radaan terumbu karang, ekosistem mangrove, wisata kuliner berbasis hasil laut, serta keterlibatan masyarakat lokal dalam pengelolaannya. Di sisi lain, aktivitas ekowisata juga menimbulkan berbagai dampak yang perlu dikaji sebagai dasar pengembangan kawasan secara berkelanjutan. Penelitian ini bertujuan untuk mengidentifikasi potensi dan dampak ekowisata Pantai Bohay, serta menganalisis strategi pengembangannya menggunakan analisis SWOT. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian studi kasus. Subjek penelitian terdiri atas pengelola ekowisata Pantai Bohay, masyarakat lokal, dan wisatawan yang dipilih menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui observasi, wawancara semi terstruktur, dan studi dokumen. Analisis data menggunakan model Miles dan Huberman yang meliputi reduksi data, penyajian data, dan penarikan kesimpulan, sedangkan strategi pengembangan dianalisis menggunakan SWOT. Hasil penelitian menunjukkan bahwa Pantai Bohay memiliki potensi ekowisata yang meliputi ekowisata bahari berbasis terumbu karang, panorama pantai dan sunset, ekosistem mangrove, serta wisata kuliner hasil laut. Dampak positif yang ditimbulkan meliputi peningkatan pendapatan masyarakat, terbukanya lapangan kerja, meningkatnya partisipasi masyarakat dalam kegiatan konservasi, serta tumbuhnya kesadaran terhadap pelestarian lingkungan. Namun demikian, masih terdapat beberapa kendala, seperti keterbatasan fasilitas tertentu, pengelolaan mangrove yang belum optimal, dan ancaman terhadap ekosistem pesisir. Berdasarkan analisis SWOT, strategi pengembangan diarahkan pada penguatan potensi sumber daya alam dan kelembagaan lokal, peningkatan fasilitas pendukung, pengembangan atraksi ekowisata, serta penguatan upaya konservasi lingkungan.
Bohay Beach is an ecotourism destination located in Binor Village, Paiton District, Probolinggo Regency. The area boasts various ecotourism potentials supported by scenic coastal views, coral reefs, mangrove ecosystems, seafood-based culinary tourism, and local community involvement in its management. However, ecotourism activities also generate impacts that require assessment to inform sustainable area development. This study aims to identify the ecotourism potential and impacts of Bohay Beach and to analyze development strategies using SWOT analysis. This study employs a qualitative approach using a case study design. Research subjects include Bohay Beach ecotourism managers, local community members, and tourists, selected via purposive sampling. Data collection involved observation, semi-structured interviews, and document analysis. Data analysis utilized the Miles and Huberman model—comprising data reduction, data display, and conclusion drawing—while development strategies were analyzed using SWOT. The results indicate that Bohay Beach possesses ecotourism potential including coral reef-based marine ecotourism, coastal scenery and sunsets, mangrove ecosystems, and seafood culinary tourism. Positive impacts include increased community income, job creation, heightened community participation in conservation activities, and growing environmental awareness. Nevertheless, challenges remain, such as limited facilities, suboptimal mangrove management, and threats to the coastal ecosystem. Based on the SWOT analysis, development strategies focus on strengthening natural resource potential and local institutions, upgrading supporting facilities, developing ecotourism attractions, and reinforcing environmental conservation efforts.
Abstract:Cocoa is a strategic commodity in Southeast Aceh Regency, but farmer productivity and income remain low due to limited implementation of Good Agricultural Practices (GAP) and poor access to price information. This community…
ity service activity aims to improve farmers' capacity through an integrated approach that combines improving cocoa cultivation knowledge, strengthening the implementation of GAP, and utilizing real-time cocoa price information applications. The activity was carried out in December 2025 through stages of socialization, technical training, field demonstrations, introduction to price applications, as well as mentoring and evaluation. The results of the activity showed an increase in farmers' knowledge levels from low to medium to high, especially in terms of price information. Initial improvements in GAP adoption were reflected in pruning, fertilization, garden sanitation, pest control, and harvesting and post-harvesting practices that were more in line with standards. Access to price information shifted from dependence on middlemen to the use of applications and market comparisons, which increased farmers' independence in determining the time of sale. The price range difference between farmers and market references confirms that limited information weakens farmers' bargaining position. Overall, the integrated approach has proven relevant in improving farming efficiency and strengthening the basis for increasing cocoa farmers' income, although the sustainability of the impact requires continued assistance and strengthening of farmer institutions.
Abstract:This community service program aims to empower Pondok Pesantren Daarus Sunnah Rangkas Bitung through the application of technology for producing environmentally friendly cleaners made from rose extract. This activity was…
implemented in response to the needs of the pesantren's laundry unit serving approximately 300 students, as well as to provide entrepreneurial training for teachers and students. The method used is Community-Based Participatory Research (CBPR) with direct training and continuous mentoring approaches. Activities include socialization, product manufacturing training, hands-on practice, and production and marketing assistance. The results show a significant increase in participants' knowledge and skills in producing environmentally friendly cleaners. The products have been used in the pesantren's laundry unit and have potential to be marketed to the wider community. This program contributes to improving teachers' welfare through alternative income sources and equips students with entrepreneurial skills. Program outputs include publications in mass media, documentation videos on YouTube, and journal articles under review. This activity aligns with the Sustainable Development Goals (SDGs), particularly goal 8 (inclusive economic growth) and goal 12 (responsible consumption and production).
Abstract:The community service program implemented in Cibodas Tourism Village, Pasirjambu District, Bandung Regency, aimed at improving local waste management practices, reducing environmental impacts of tourism, and creating livelihood…
elihood opportunities through circular-economy activities. The program combines participatory methods and workshops on waste management by applying the 3R principles (Reduce, Reuse, and Recycle). Measurable outcomes included improved source segregation accuracy, an operational community composting facility, and income streams from recyclable materials. The initiative, aligned with Sustainable Development Goals (SDG), demonstrates that integrated education and infrastructure interventions can produce environmental and socio-economic co-benefits in rural tourism settings.
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:This study aims to analyze the evaluation of public policy and environmental disaster mitigation predictions regarding the cancellation of the strategic glass industry development in Rempang Island. The study employed a…
qualitative approach with a case study design and data collection through systematic literature review. Data analysis was conducted using the interactive model of Miles, Huberman & Saldana (2014). The results show that the Rempang Eco City National Strategic Project (NSP) failed comprehensively due to a procedurally flawed and non-participatory formulation process. Economic valuation research by Trend Asia et al. (2025) found that the average household income of Rempang residents reached IDR 32.77 million per household per month, far exceeding the government’s claim of IDR 3 million, while potential environmental losses reached IDR 109 million per household per month. Based on Dunn’s (2003) six policy evaluation criteria, this policy proved to be ineffective, inefficient, inadequate, inequitable, unresponsive, and inappropriate. President Prabowo Subianto’s decision to exclude Rempang Eco City from the NSP list through Presidential Regulation No. 12 of 2025 was the right step, yet still requires more decisive regulation to provide legal certainty for affected communities.
Abstract:Islamic economics operates as a normative framework prioritizing social justice, equitable wealth redistribution, and collective wellbeing. Despite its robust philosophical foundations, empirical consensus regarding how…
these tenets translate into measurable welfare outcomes across heterogeneous developing nations remains highly fragmented. This study addresses this critical gap by executing a systematic literature review guided by the PRISMA 2020 statement to synthesize empirical evidence on the operationalization of Zakat, Waqf, and Islamic Social Finance (ISF) as structural instruments for poverty reduction. Departing from traditional descriptive reviews, this paper introduces an original analytical taxonomy that maps the operational mechanics of ISF against micro-level and macro-level development outcomes. Based on a rigorous multi-stage screening of peer-reviewed empirical studies published between 2020 and 2025 across emerging economies, a final synthesized sample of $n = 10$ high-quality primary articles was evaluated. The qualitative narrative synthesis reveals that integrated ISF instruments exert a structurally positive impact on poverty alleviation, income optimization, and socio-economic empowerment, particularly when embedded within digital financial ecosystems and formal financial inclusion frameworks. However, the analysis uncovers substantial outcome heterogeneity, demonstrating that welfare efficacy is highly conditional upon institutional governance quality, targeting accuracy, and localized implementation designs. The structural novelty of this research lies in its empirical crystallization of the explicit boundary conditions under which normative faith-based capital successfully disrupts poverty traps, offering an evidence-based operational blueprint for policymakers and Sharia social institutions in the Global South.
Abstract:Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs…
preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.
Abstract:This study aims to analyze the implementation of the entity concept in Micro, Small, and Medium Enterprises (MSMEs) in the marine capture fisheries sector, focusing on Mr. Niko’s fishing business in Lemito Village, Pohuwato…
uwato Regency. The entity concept, which emphasizes the separation between business and personal finances, is essential in producing reliable financial information and ensuring business sustainability. However, in practice, many small-scale fishermen still combine business and household finances, leading to difficulties in assessing financial performance. This research employs a qualitative descriptive approach to examine existing financial practices and evaluate the application of accounting principles based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). Data were collected through observation, interviews, and documentation of financial transactions. The results indicate that prior to the intervention, the business applied a simple and manual recording system without structured financial statements and without implementing the entity concept. After applying SAK EMKM-based financial reporting, including the preparation of income statements and statements of financial position, the financial condition of the business became more transparent and measurable. The business recorded a net profit of IDR 11,449,235 and showed a balanced financial position. Furthermore, the implementation of the entity concept improved financial control, enabled accurate profit measurement, supported asset management planning, and increased credibility with external stakeholders. In conclusion, the application of the entity concept and standardized financial reporting significantly enhances financial management practices and contributes to the sustainability of MSMEs in the fisheries sector.
Abstract:This study aims to analyze the effect of Fear of Missing Out (FOMO), hedonic shopping, and self-control on impulse buying among students who use Shopee, as well as to examine the role of self-control as a moderating variable.…
able. This research uses a quantitative approach with a survey method involving students of the Faculty of Economics and Business, Universitas Negeri Gorontalo, class of 2022, as respondents. Data collection was conducted using questionnaires distributed through forms and Google Forms. Data analysis was carried out using SPSS and SEM-PLS 4.1 to test the relationships among variables. The results show that Fear of Missing Out (FOMO) and hedonic shopping have a positive effect on impulse buying. This indicates that digital social pressure and pleasure-driven motivation are the main factors encouraging students to engage in impulsive purchases. In contrast, self-control does not affect impulse buying, suggesting that students’ ability to regulate themselves is not yet strong enough to reduce impulsive consumption behavior. This condition is influenced by the characteristics of students who do not yet have a stable income, so self-control has not developed optimally in financial management due to the absence of income.