Abstract:PDAM Tirta Kualo is a regional company that supplies clean water to the surrounding community. Accurate estimation of water bill amounts is crucial to assist PDAMs in managing resources and finances efficiently. This study…
dy aims to create a prediction model for total water bills using the linear regression method. The data used is historical customer billing data which is analyzed to identify the relationship between air usage volume and total billing.
The findings show that a simple regression model can describe the water bill amount with an impressive accuracy of 0.9926. This precise model allows it to be used effectively in PDAM financial planning and assists customers in estimating their water usage.
Abstract:The Covid 19 pandemic, which has lasted for about three years, has had a significant impact on all aspects of life throughout the world, especially in Indonesia. Every day humans can move quickly and without restrictions,…
, but during the Covid 19 pandemic human movement was limited and restricted by several rules that have been set, including the number of gatherings even in the early days of the Covid 19 pandemic, staying at home or working from home, studying Working from home is mandatory for all levels of society and groups, both in schools, campuses and offices, so that the spread of the Covid 19 virus does not become widespread. This certainly has a significant impact on the speed of the economy, finances and of course the welfare of society. Since March 2022, the poverty rate in Indonesia has increased by 9.54%, and the government is trying to create many programs to eradicate it. This research answers the question: what is meant by poverty? What are the impacts of living in poverty? What is the solution to God’s protection in the post-pandemic extreme poverty phenomenon in Indonesia? The outcomes of using the literature investigate method are listed below: (1) Poverty as a disadvantage to citizens measured in terms of a certain standard of living, which refers to relative poverty designs that carry out similar analyzes in many poor countries. (2) The consequences of living in poverty are worsening health, declining health, and lack of security. (3) Overcoming poverty by enlivening God's protection, namely God's duty to prevent many poor people from becoming protectors of lifestyles, families and church congregations like Christ.
Abstract:The enactment of Law Number 3 of 2024, as the second amendment to Law Number 6 of 2014 concerning Villages, has introduced new challenges in the governance of village administration, particularly in the legal accountability…
ity of village heads in managing village finances. Although the law outlines the authority of village heads, it does not explicitly stipulate provisions for criminal or civil sanctions in cases of abuse of power. This normative gap poses potential risks of harm to village communities due to the weak legal accountability mechanisms. This study aims to examine and analyze the legal implications of the normative vacuum in village regulations and to emphasize the urgency of establishing more specific and binding implementing regulations. Employing a normative juridical research method through statutory and conceptual approaches, this study analyzes relevant legislation and supporting legal literature. The findings reveal that the absence of clear legal sanction provisions in the Village Law creates a legal grey area that can be exploited for administrative misconduct and corruption. Therefore, regulatory reform is required in the form of amendments or the formulation of implementing regulations that explicitly define the types of sanctions and legal accountability mechanisms for village heads. The novelty of this study lies in its systematic identification of legal loopholes that have received limited attention in existing village law literature, as well as its concrete proposals for regulatory reformulation aimed at strengthening accountability and transparency in village financial management.
Abstract:The Bilateral Swap Agreement (BSA) aims to assist the financial sector by facilitating cooperation between Indonesia and Japan, providing developmental aid from the Japanese government to developing countries in the form…
of loans, yen loans, grants, and aid extended to Indonesia to stabilize the country's finances. This collaboration strengthens financial sectors and bilateral cooperation under the Bilateral Swap Agreement (BSA), implemented with the principle of pacta sunt servanda. Article 1320 explains the cooperation between Indonesia and Japan, where they extend agreements and enhance financial stability within a country, applying “lex specialis derogat legi generalis” agreements implemented by ministers and governors to recognize legally binding agreements between Indonesia and Japan, expanding the Bilateral Swap Agreement (BSA) framework in the financial sector. These agreements are advanced and legally recognized under established laws and regulations.
Abstract:The aim of the research is to determine the economic improvement of village communities based on household industries in Sukasari Village, Cidolog District, Ciamis Regency. This research uses a descriptive qualitative research…
search design. Techniques for collecting data were obtained through literature study, conducting interviews with 7 sources, and carrying out participant observation. In carrying out analysis, namely by collecting data, reducing data, presenting data and drawing conclusions. The results of this research are: 1) Improving the Village Community Economy Based on Home Industries in Sukasari Village, Cidolog District, Ciamis Regency is not yet optimal, 2) Obstacles that occur are inequality in internet access, lack of business partners who are able to finance capital, unpreparedness for product digitalization business and the lack of literacy in using online media as promotional and sales literacy. 3) The efforts made are that the Village Government has attempted to facilitate training for home industry business actors in Sukasari Village so that they are able to digitize business products such as using online promotional media, improving packaging design, and marketing online via digital platforms for free.
Abstract:Abstract: Asahan District Library Service is a growing regional public library and is always making improvements, improvements, and trying to maintain the quality of its services. This is evidenced by the provision of services…
rvices such as borrowing and returning books (circulation), and adding to the book collection every year. Knowing and understanding visitors' reading interests is the main key in improving the quality of library services. However, managing reading interest from various levels of society is not an easy task. Each individual has different reading preferences and interests. Therefore, a systematic and efficient approach is needed in identifying reading interests to be able to manage the addition of book collections. Currently, in the process of adding a book collection, the library only makes employee recommendations, and the latest books, as a reference in increasing the number of book collections, without considering which books are most in demand to increase the collection. This can have a negative impact if there is an addition to the collection of books that are not in demand to read, which can cause problems in terms of service and finance. Based on this, the application of data mining, especially the K-Means method, will be carried out, to support the management of book collection additions, by grouping the reading interests of library visitors who have the same identity, so that libraries are more precise in managing book collections in grouping books that are rarely borrowed, often borrowed and very often borrowed.
Keywords: visitor reading interest; k-means method; library; data mining; book collection
Abstrak: Dinas Perpustakaan Kabupaten Asahan merupakan perpustakaan umum daerah sedang berkembang dan terus memperbaiki, membenahi, dan meningkatkan layanan. Diberikannya layanan seperti pinjaman dan sirkulasi, dan penambahan koleksi buku setiap tahunnya. Mengetahui dan memahami minat baca pengunjung menjadi kunci utama dalam meningkatkan kualitas layanan perpustakaan. Namun, mengelola minat baca dari berbagai lapisan masyarakat bukanlah tugas yang mudah. Setiap individu memiliki preferensi dan minat baca yang berbeda-beda. Oleh karena itu, diperlukan suatu pendekatan yang sistematis dan efisien dalam mengidentifikasi minat baca untuk dapat mengelola penambahan koleksi buku. Saat ini, ketika perpustakaan meningkatkan koleksi bukunya, mereka hanya bergantung pada rekomendasi karyawan dan buku terkini untuk menambah jumlah buku. Mereka tidak mempertimbangkan buku mana yang paling diminati untuk menambah koleksi mereka. Hal ini dapat berdampak negatif jika terdapat penambahan koleksi buku yang kurang diminati untuk dibaca, yang dapat menimbulkan masalah dari sisi pelayanan maupun finansial. Berdasarkan hal tersebut maka akan dilakukan penerapan data mining khususnya metode K-Means, untuk mendukung pengelolaan penambahan koleksi buku, dengan cara mengelompokkan minat baca pengunjung perpustakaan yang memiliki kesamaan identitas, sehingga perpustakaan lebih tepat dalam mengelola koleksi buku dalam mengelompokan buku yang jarang dipinjam, sering dipinjam dan sangat sering dipinjam.
Kata Kunci: minat baca pengunjung; metode k-means; perpustakaan; data mining; koleksi buku
Abstract:Abstract: Bismillah Ponsel in Kisaran Kota faces challenges in managing internet voucher stock due to inefficient manual recording and limited active period. To overcome this problem, the application of the Single Moving…
Average (SMA) forecasting method is proposed to predict stock needs based on historical data. Thus, business owners can manage stock more optimally, avoid shortages or excess inventory, and improve business efficiency and finances. The results of the application of the SMA method show the prediction of voucher stock needs for April and May with fairly good Mean Absolute Percentage Error (MAPE) accuracy. For IM3 vouchers, the stock predictions for each month are 244 and 244.5 (MAPE 8.21%). Axis vouchers as many as 798 (MAPE 5.02%), XL as many as 713 and 724.5 (MAPE 5.02%), Telkomsel as many as 942 and 951 (MAPE 3.23%), Tri as many as 490 and 491 (MAPE 7.94%), and Smartfren as many as 656 and 664 (MAPE 5.38%). With quite high accuracy, the SMA method has proven to be able to predict sales quickly and accurately, help provide stock according to needs, and increase the operational efficiency of Bismillah Ponsel.
Keywords: inventory; management; sales; forecasting; single moving average (SMA).
Abstrak: Bismillah Ponsel di Kisaran Kota menghadapi tantangan dalam pengelolaan stok voucher internet akibat pencatatan manual yang tidak efisien dan masa aktif terbatas. Untuk mengatasi masalah ini, diusulkan penerapan metode peramalan Single Moving Average (SMA) guna memprediksi kebutuhan stok berdasarkan data historis. Dengan demikian, pemilik usaha dapat mengelola stok lebih optimal, menghindari kekurangan atau kelebihan persediaan, serta meningkatkan efisiensi dan keuangan bisnis.Hasil penerapan metode SMA menunjukkan prediksi kebutuhan stok voucher untuk April dan Mei dengan akurasi Mean Absolute Percentage Error (MAPE) yang cukup baik. Untuk voucher IM3, prediksi stok masing-masing bulan adalah 244 dan 244,5 (MAPE 8,21%). Voucher Axis sebanyak 798 (MAPE 5,02%), XL sebanyak 713 dan 724,5 (MAPE 5,02%), Telkomsel sebanyak 942 dan 951 (MAPE 3,23%), Tri sebanyak 490 dan 491 (MAPE 7,94%), serta Smartfren sebanyak 656 dan 664 (MAPE 5,38%). Dengan akurasi yang cukup tinggi, metode SMA terbukti mampu meramalkan penjualan secara cepat dan akurat, membantu penyediaan stok sesuai kebutuhan, serta meningkatkan efisiensi operasional Bismillah Ponsel.
Kata Kunci: manajemen; persediaan; peramalan; penjualan; single moving average (SMA
Abstract:Abstract: Burai Village in Ogan Ilir Regency, South Sumatra, has significant potential in the Micro, Small, and Medium Enterprises (MSMEs) sector, particularly in the creative industry, culinary arts, and handicrafts. However,…
wever, MSMEs in this village face various challenges, especially in financial management, such as unstructured bookkeeping, low financial literacy, and limited access to formal capital. This community service program aims to enhance MSME actors’ understanding of the importance of sound financial management and the use of technology in managing their finances. The program was implemented in three stages: preparation (survey and material development), implementation (socialization and training), and evaluation to ensure participants' understanding and application of financial management practices. The training results showed a significant improvement in MSME actors' knowledge of financial recording, separation of personal and business finances, and the use of digital tools such as Sepran accounting apps and e-wallets. MSME actors also began preparing more structured financial reports to facilitate access to funding. This program successfully improved the competitiveness and sustainability of MSMEs in Burai Village.
Keywords: financial management; UMKM; digital technology
Abstrak: Desa Burai di Kabupaten Ogan Ilir, Sumatera Selatan, memiliki potensi besar dalam sektor Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di industri kreatif, kuliner, dan kerajinan tangan. Namun, UMKM di desa ini menghadapi berbagai tantangan, terutama dalam pengelolaan keuangan, seperti pencatatan yang tidak terstruktur, rendahnya literasi keuangan, serta kesulitan dalam mengakses permodalan formal. Program pengabdian ini bertujuan untuk meningkatkan pemahaman pelaku UMKM tentang pentingnya manajemen keuangan yang baik dan pemanfaatan teknologi dalam pengelolaan keuangan mereka. Metode pengabdian dilaksanakan melalui tiga tahap, yaitu persiapan (survey dan penyusunan materi), pelaksanaan (sosialisasi dan pelatihan), serta evaluasi untuk memastikan pemahaman dan implementasi pengelolaan keuangan oleh pelaku UMKM di Desa Burai Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman pelaku UMKM mengenai pencatatan keuangan, pemisahan keuangan pribadi dan usaha, serta pemanfaatan teknologi digital, seperti aplikasi akuntansi sepran dan e-wallet. Pelaku UMKM juga mulai mempersiapkan laporan keuangan yang lebih terstruktur untuk mempermudah akses modal. Program ini berhasil meningkatkan daya saing dan keberlanjutan bisnis UMKM di Desa Burai.
Kata kunci: manajemen keuangan; UMKM; teknologi digital
Abstract:The development of Micro, Small, and Medium Enterprises (UMKM) in Indonesia plays a crucial role in the economy; however, many of them face challenges in managing their finances efficiently. One solution offered is financial…
cial digitalization through the application of modern accounting technology, which can improve the accuracy and efficiency of financial record-keeping. This study aims to explore the impact of bookkeeping and accounting training with technology on UMKM in Sendangtirto Village, Berbah, Sleman. The methods used include identifying technology, interactive training, and evaluation and feedback to assess the effectiveness of the technology used. The training results show that the adoption of technology can accelerate financial management processes and improve the competitiveness of UMKM. The training had a significant positive impact, as seen from the data showing that the participants' answer accuracy level reached 81%, with an average completion time of 2.03 minutes, not only in technical aspects but also in enhancing understanding of the importance of accounting and more professional financial management. Thus, UMKM become more prepared to face the challenges of the digital economy and strengthen the sustainability of their businesses.
Keywords: digital transformation; bookkeeping; accounting; modern technology; training
Abstrak: Pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia memainkan peran penting dalam perekonomian, namun banyak di antaranya menghadapi tantangan dalam mengelola keuangan secara efisien. Salah satu solusi yang ditawarkan adalah digitalisasi keuangan melalui penerapan teknologi akuntansi modern, yang dapat meningkatkan akurasi dan efisiensi pencatatan keuangan. Penelitian ini bertujuan untuk mengeksplorasi dampak pelatihan pembukuan dan akuntansi dengan teknologi pada UMKM di Kelurahan Sendangtirto, Berbah, SlemanMetode yang digunakan meliputi identifikasi teknologi, pelatihan interaktif, serta evaluasi dan umpan balik untuk menilai efektivitas penggunaan teknologi tersebut. Hasil pelatihan menunjukkan bahwa adopsi teknologi dapat mempercepat proses pengelolaan keuangan dan meningkatkan daya saing UMKM. Pelatihan ini memberikan dampak positif yang signifikan dilihat dari data tingkat akurasi jawaban peserta mencapai 81% dengan rata-rata waktu penyelesaian 2,03 menit jadi tidak hanya dalam aspek teknis, tetapi juga dalam meningkatkan pemahaman tentang pentingnya akuntansi dan pengelolaan keuangan yang lebih profesional. Dengan demikian, UMKM menjadi lebih siap menghadapi tantangan ekonomi digital dan memperkuat keberlanjutan usaha mereka.
Kata Kunci: transformasi digital; pembukuan; akuntansi; teknologi modern; pelatihan
Abstract:Personal finance skills are one of the important competencies that young people need to have in facing future economic challenges, given the increasingly complex global financial dynamics and the need to be able to manage…
e resources effectively in order to survive and thrive amid economic uncertainty. However, the level of financial literacy among vocational high school (SMK) students is still relatively low, as reflected in the results of the National Survey on Financial Literacy and Inclusion by OJK (2019) which shows that only 38.03% of Indonesians have adequate financial literacy, including among students. Of the 30 samples used by using the method of sharing, discussion, and case studies on each student, many were still found to be unable to manage their finances. This financial training has succeeded in providing a basic understanding of good financial management to students of SMK Negeri 1 Kisaran. Through the material presented, students can apply the knowledge gained in their daily lives, from managing expenses, saving, to planning for the future.
Keywords: financial literacy; financial skills; training vocational high school students
Abstrak: Keterampilan keuangan pribadi merupakan salah satu kompetensi penting yang perlu dimiliki oleh generasi muda dalam menghadapi tantangan ekonomi di masa depan, mengingat semakin kompleksnya dinamika keuangan global dan kebutuhan untuk dapat mengelola sumberdaya secara efektif agar dapat bertahan dan berkembangan di tengah ketidakpastian ekonomi. Namun, tingkat literasi keuangan di kalangan siswa sekolah menengah kejuruan (SMK) masih tergolong rendah, sebagaimana tercermin dalam hasil Survei Nasional Literasi dan Inklusi Keuangan oleh OJK (2019) yang menunjukkan bahwa hanya 38,03% masyarakat Indonesia yang memiliki literasi keuangan yang memadai, termasuk di kalangan pelajar. Kegiatan ini dilakukan oleh team dosen universitas royal dimana sampelnya sebanyak 30 orang yang merupakan siswa Sekolah Menengah Kejurusan Negeri 1 Kisaran dalam penyampaian materi digunakan dengan menggunakan metode sharing, diskusi, dan studi kasus pada masing-masing siswa. Pelatihan keuangan memberikan pemahaman dasar tentang pengelolaan keuangan yang baik kepada siswa SMK Negeri 1 Kisaran. Melalui materi yang disampaikan, siswa dapat menerapkan ilmu yang diperoleh dalam kehidupan sehari-hari, mulai dari mengatur pengeluaran, menabung, hingga merencanakan masa depan.
Kata Kunci: Keterampilan keuangan; literasi keuangan; pelatihan siswa SMK, pengelolaan keuangan pribadi