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:The development of digital technology has transformed communication patterns among young people, particularly through social media. However, the use of the Indonesian language by junior high school students in digital spaces…
aces often neglects linguistic norms and lacks politeness. This community service project aimed to educate students of SMPIT Al-Hijrah 2 Deli Serdang on how to use Indonesian properly, accurately, and politely in digital communication. The method involved initial observation, development of a contextual learning module based on social media content, implementation of interactive training, and follow-up evaluation and mentoring. The results indicate a significant improvement in students’ understanding of language norms and online communication ethics. Students became more aware in choosing appropriate diction, composing grammatically correct sentences, and maintaining polite interactions in social media posts and comments. Post-training mentoring also showed consistency in the students’ application of polite language in their digital interactions. This program demonstrates that language education integrated with digital literacy and character-building can shape ethical and productive communication behaviors among junior high school students. Such education is recommended to be continuously implemented as part of school literacy programs.
Abstract:Non-formal education plays an important role in providing educational services to communities unable to complete formal education. One form of non-formal education that serves as an alternative education is the Package C…
Equivalency Education Program. This study aims to analyze the implementation of the community empowerment management function through the Package C Equivalency Education Program at PKBM Buana Mekar Baleendah using the POAC (Planning, Organizing, Actuating, and Controlling) management approach. The study used a descriptive qualitative method with the research location at PKBM Buana Mekar, Bandung Regency. The research subjects consisted of PKBM managers, tutors, and Package C learners. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis used the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the planning function has been carried out through identifying community needs and preparing flexible learning programs. The organizing function is seen from the division of tutor tasks and a clear organizational structure. The implementation function is carried out through andragogy-based learning with lectures, discussions, questions and answers, and skills practice methods. Meanwhile, the supervisory function is carried out through learning evaluation, attendance monitoring, andsupervision of skills practice. Although the program's implementation has been quite successful, several obstacles remain, such as limited digital learning media, unstable student attendance rates, and suboptimal utilization of practical facilities. Overall, the Package C Program at Buana Mekar Community Learning Center (PKBM) has systematically implemented management functions to support the community empowerment process through equivalency education
Abstract:The transition into emerging adulthood frequently induces life-direction anxiety, commonly known as a quarter-life crisis, among university students. This correlational quantitative investigation was designed to evaluate…
the correlation between the intensity of the quarter-life crisis (Variable X) and self-esteem (Variable Y) among active students at the State Christian Institute of Kupang (IAKN Kupang). Employing a sample of 30 participants gathered via probability sampling techniques, data collection was conducted utilizing Likert-scale questionnaires and statistically processed using the Pearson Product Moment correlation formula. The empirical analysis demonstrates a significant and highly robust positive correlation between the investigated constructs ($r = 0.769$; $p = 0.000$). This outcome highlights a noteworthy theoretical anomaly, wherein heightened levels of crisis are unexpectedly linked with enhanced self-esteem. This distinct psychological pattern is driven by active internal introspection, a purposeful pursuit of life meaning, and personal identity consolidation amid adversity. Furthermore, the campus culture at IAKN Kupang—characterized by comprehensive spiritual mentoring, robust peer networks, and a nurturing social atmosphere—serves as a constructive emotional buffer. These external dynamics empower students to navigate developmental stress adaptively, demonstrating that rather than diminishing their self-worth, the identity crisis ultimately bolsters their personal resilience.
Abstract:This study aims to examine the effect of implementing the Sam'iyah Syafawiyah method based on a communicative approach on students' self-confidence in speaking Arabic through a library research approach. The study employs…
s a qualitative method with a systematic literature review, analyzing and synthesizing scientific sources including books, international and national journals, articles, proceedings, and relevant research findings. Data sources were obtained from scientific databases such as Google Scholar, JSTOR, ScienceDirect, ERIC, and national digital repositories. The findings consistently demonstrate that the Sam'iyah Syafawiyah method integrated with the communicative approach has a positive and significant influence on students' self-confidence in speaking Arabic. This effect operates through four main mechanisms: (1) repetitive drilling builds mastery experience; (2) native speaker audio models provide vicarious experience; (3) the communicative approach reduces affective filters; and (4) intensive practice promotes automaticity in Arabic speech production. This study concludes that the integration of both methods constitutes an effective and recommended pedagogical strategy for improving self-confidence in Arabic speaking.
Penelitian ini bertujuan untuk mengkaji pengaruh penerapan metode Sam'iyah Syafawiyah berbasis pendekatan komunikatif terhadap kepercayaan diri peserta didik dalam berbicara bahasa Arab melalui pendekatan library research (studi kepustakaan). Penelitian menggunakan metode kualitatif dengan kajian literatur sistematis, yakni menganalisis dan mensintesis berbagai sumber ilmiah berupa buku, jurnal nasional dan internasional, artikel, prosiding, dan hasil penelitian yang relevan. Sumber data diperoleh dari berbagai basis data ilmiah seperti Google Scholar, JSTOR, ScienceDirect, ERIC, dan repositori digital nasional. Hasil kajian secara konsisten menunjukkan bahwa metode Sam'iyah Syafawiyah yang diintegrasikan dengan pendekatan komunikatif memberikan pengaruh positif dan signifikan terhadap kepercayaan diri peserta didik dalam berbicara bahasa Arab. Pengaruh ini bekerja melalui empat mekanisme utama: (1) latihan drill berulang membangun mastery experience; (2) model audio native speaker memberikan vicarious experience; (3) pendekatan komunikatif menurunkan filter afektif; dan (4) latihan intensif mendorong otomatisasi produksi ujaran bahasa Arab. Penelitian ini menyimpulkan bahwa integrasi kedua metode tersebut merupakan strategi pedagogis yang efektif dan direkomendasikan untuk meningkatkan kepercayaan diri berbicara bahasa Arab.
Abstract:This study evaluates the effectiveness of the Forum Kampus UMKM Kuningan program in fostering entrepreneurial characteristics and competencies among its members. As a community-based initiative, the forum strengthens local…
al micro and small enterprises through training, mentoring, and peer learning. Employing a qualitative descriptive approach with the CIPP evaluation model, Bygrave’s 10D framework, and the KSA model, data were collected by interviews, observation, and documentation, then analyzed thematically. Findings indicate the program is generally effective: it addresses members’ real needs, engages competent facilitators despite limited resources, promotes participatory learning, and generates positive impacts on mindset, business practices, and networks. Key entrepreneurial traits—Dreams, Doers, and Destiny—showed significant growth, while financial literacy (Dollars) remained a challenge. Competencies improved across knowledge, practical and digital marketing skills, and attitudes such as confidence, discipline, and adaptability. Overall, the forum demonstrates effectiveness as a community-based entrepreneurship development model that strengthens the local MSME ecosystem.
Abstract:This study aims to examine the effect of job satisfaction and work motivation on organizational commitment of employees at the Civil Service Police Unit (Satpol PP) of Bogor Regency. The research employed a quantitative…
causal approach with a population of 65 employees working in the Guidance and Inspection Division of Satpol PP Bogor Regency. Data were analyzed using multiple linear regression. The results revealed that, partially, both job satisfaction and work motivation have a significant effect on organizational commitment, as indicated by the t-value being greater than the t-table. Simultaneously, both variables also showed a significant effect with a P Value of 20.706 and Sig. 0.000 < 0.05. The Adjusted R Square value of 0.381 indicates that job satisfaction and work motivation contribute 38.1% to organizational commitment, while the remaining 61.9% is influenced by other factors not examined in this study. The regression equation obtained is Y = 13.869 + 0.271X1 + 0.449X2, which demonstrates a positive influence of both independent variables on organizational commitment. Among the two variables, work motivation was found to be the most dominant factor, with a regression coefficient of 0.449.
Abstract:This study explores how marginalized communities in Makassar construct and sustain their life rhythms amidst the temporal pressures shaped by infrastructure systems, mobility regimes, and urban development logics. Employing…
ing a space- and time-based urban ethnographic approach, the research traces residents’ daily tactics, rhythmic narratives, and spatial practices in navigating mobility exclusion and the accelerating, non-inclusive urban pace.
Field findings reveal that residents engage in various forms of micro-resistance—such as adjusting selling hours, utilizing interstitial moments in urban space, and cultivating social rhythms that diverge from technocratic logics. Within temporalities not governed by state or capital, urban spaces are collectively reproduced from below, positioning spatial production as a bottom-up process rather than a top-down imposition.
The study contributes theoretically by advancing Lefebvre’s rhythmanalysis, Urry’s notion of differential mobility, and Gandy’s political ecology of infrastructure within the context of Global South cities. By foregrounding time as a critical analytical lens, the research expands our understanding of how power operates temporally in urban life, and how residents negotiate this power through their everyday rhythms.
Ultimately, this research offers a new perspective for interpreting urban dynamics—not only through spatiality but also through socially produced temporalities.
Abstract:This study explores how Bahasa Indonesia operates as a diplomatic instrument in global legal negotiations, positioning it as a culturally embedded yet strategically functional tool in the international legal arena. Using…
doctrinal legal research, the article examines treaties, legal frameworks, and diplomatic practices involving Indonesia to uncover the mechanisms through which language contributes to legal engagement and negotiation. The findings underscore the role of Bahasa Indonesia not only as a medium of communication but also as a conveyor of legal identity, national values, and negotiation strategy. The research concludes that linguistic representation in international law fosters legal pluralism and enhances the legitimacy and inclusiveness of global legal norms.
Abstract:Observation of Elementary School Students 14 Bone Bolango Selatan In grade 5 students using the Quiziz learning model along with the Game Based Learning method. The contextual learning model (Contextual Teaching and Learning/CTL)…
ning/CTL) is a learning approach that emphasizes the relationship between subject matter and real-life situations of students. This model aims to help students understand academic concepts by connecting the knowledge gained from school with its application in everyday life, both in personal, social, and cultural contexts. Through contextual learning, teachers act as facilitators who encourage students to actively build knowledge and skills through direct experience, problem solving, and collaboration in learning communities. Contextual learning integrates several main components, including constructivism, inquiry (discovery), asking, learning communities, modeling, reflection, and authentic assessment. This approach requires students to think critically, creatively, and innovatively, and be able to relate learning materials to real problems faced in their environment. Thus, learning outcomes are expected to be more meaningful, increase motivation, and equip students with adaptability and problem solving skills that are relevant to future life.