Abstract:This Community service program aims to strengthen the Buddhist community's religious, cultural, and spiritual values by implementing Pabbajjā and Upasampadā at Muaro Jambi Temple, a historic Buddhist heritage site in Indonesia.…
ndonesia. The program is motivated by the need for a learning medium integrating Buddhist teachings with direct experience in a religious and cultural environment. The implementation adopted a participatory and collaborative approach, engaging participants particularly university students in ritual activities, Dharma discussions, and the practice of moral precepts (sīla). The selection of Muaro Jambi Temple also served as a strategy to revitalize the site’s function as a center for spiritual cultivation and cultural preservation. The results indicate a significant improvement in participants’ understanding of the Dharma, adherence to moral precepts, and awareness of the importance of Buddhist cultural heritage. The program fostered the development of religious character and cultural identity, enhancing participants’ commitment to preserving the noble values of Buddhism within the local context. Furthermore, it opened opportunities for the development of history-based religious tourism. In conclusion, this PKM effectively integrates religious education, character building, and cultural preservation. Its sustainability requires multi-stakeholder support to ensure that the values, history, and spirituality of the Nusantara heritage are preserved authentically and meaningfully.
Abstract: This study aims to analyze the digital marketing strategy implemented by Micro, Small, and Medium Enterprises (Flota coffee) and its relationship to promotional budgeting. The case study was conducted at Flota Coffee which…
e which is trying to increase market reach through digital platforms. In the era of rapid digitalization, the use of social media, e-commerce, and content strategies are important parts in increasing Flota Coffee's competitiveness. This study uses a qualitative approach with a case study method, through direct observation and in-depth interviews with business actors. The results of the study indicate that a well-planned digital marketing strategy can have a significant impact on the effectiveness of promotion, even with a limited budget. In addition, it was found that allocating a proportional promotional budget to digital media can increase the visibility and sales of Flota Coffee products. The implications of this study show the importance of strategic budget planning in digital marketing activities to support the sustainability and growth of Flota Coffee in the digital era.
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:Community-based nature tourism development is an important strategy for community empowerment that can enhance local economic welfare while supporting environmental sustainability. However, the success of community-based…
tourism management largely depends on the capacity of human resources and local institutions. This study aims to analyze the role of community-based nature tourism management training in improving individual capacities and strengthening the institutional capacity of the Giri Puspa Forest Farmer Group (Kelompok Tani Hutan/KTH) as the manager of Lembah Puspa Educamp in West Bandung Regency. This research employed a qualitative approach using a case study method. Research informants consisted of the group leader, management board members, KTH members, training facilitators, and tourism development partners selected through purposive sampling. Data were collected through in-depth interviews, observations, and document analysis, and analyzed using the interactive model of Miles, Huberman, and Saldaña, including data condensation, data display, and conclusion drawing. The findings reveal that the training contributed significantly to improving participants’ competencies in tour guiding, visitor services, tourism safety, environmental interpretation, and digital marketing. Furthermore, the training strengthened institutional capacity through enhanced coordination, task distribution, member participation, and collective decision-making processes. The program also supported the implementation of Community Based Tourism (CBT) principles, as reflected in increased community involvement in tourism management and destination development. Nevertheless, several challenges remain, including limited funding, inadequate supporting facilities, and unequal competency levels among group members. The study concludes that training serves as a strategic instrument for community empowerment and institutional strengthening to support sustainable community-based nature tourism management
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: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:The Minister of Education and Science and Technology stated that MBKM will be continued with various improvements. The Independent Campus (MBKM) was initiated by the Minister of Education and Culture through the Regulation…
on of the Minister of Education and Culture Number 3 of 2020 concerning National Standards for Higher Education, especially in articles 18 and 15, aiming to answer the challenges of the capacity of higher education institutions that have not been able to adapt quickly to prepare relevant and quality graduates with the presence of Industry 4.0. Based on this decision, Bina Mandiri University Gorontalo has participated in and run the MBKM program. However, the implementation is still limited so that the scope of implementation is only at one point and then affects the development of unsustainable programs. Related to the MBKM program, undergraduate students of Educational Technology have been trained and are able to design software, one of which is for libraries in schools. This was proven in the implementation of previous research entitled The Impact of MBKM Project-Based Learning on Problem Solving for Undergraduate Students of Educational Technology at Bina Mandiri University, Gorontalo. Considering that the MBKM program is important to run and its sustainability is expected, its implementation is very urgent. In coastal areas, especially schools in Randangan Village, Pohuwato Regency, Gorontalo Province, it is known that digitalization in the implementation of education has not been effective, so there needs to be digitalization of library software to support student learning activities outside school hours or on holidays. The purpose of this study is to implement MBKM: a digitalization project and the use of library software in schools in Randangan Village, Pohuwato Regency, Gorontalo Province.
Abstract:The development of Rempang Island through the Rempang Eco-City project has become one of Indonesia’s strategic initiatives to promote investment, industrialization, and regional economic growth in coastal areas. While the…
the project is expected to strengthen economic competitiveness and attract large-scale investment, its implementation has generated significant social, environmental, and governance challenges. Existing studies on Rempang have primarily focused on land disputes, relocation issues, and agrarian conflicts, with limited attention given to disaster risk governance and socio-ecological vulnerability perspectives. This study aims to analyze the development of Rempang Island through the lens of Disaster Risk Governance (DRG) and socio-ecological vulnerability to understand how development policies, environmental change, and governance arrangements interact in shaping risks within coastal regions. This study employs a qualitative approach using literature review and policy analysis. Data were collected from government regulations, official reports, public policy documents, human rights reports, academic publications, and other credible secondary sources. The analytical framework integrates disaster risk governance, socio-ecological vulnerability, and public policy theories. The findings indicate that the Rempang conflict should not be understood solely as an agrarian dispute or community resistance to relocation. Instead, it reflects broader governance challenges associated with integrating disaster risk considerations into coastal development policies. The project has the potential to generate socio-ecological vulnerabilities related to land tenure uncertainty, livelihood transformation, cultural identity concerns, environmental pressures, and limited stakeholder participation. The study argues that sustainable coastal development depends not only on economic investment but also on the capacity of governance systems to manage emerging risks through collaborative, adaptive, and inclusive approaches. The article contributes to the literature by positioning the Rempang case as a governance-of-risk issue and highlighting the need to integrate economic development, environmental sustainability, and disaster risk reduction within coastal governance frameworks.
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.