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:Micro Small and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face numerous challenges in managerial behavior and financial management. One relevant approach to addressing these issues is the…
e application off behavioral accounting which emphasizes the relationship between accounting information and decision-making behavior. This community service activity aims to improve the understanding of the behavior of MSMEs in Ginza. The method used included an initil survey, managerial behavior training, a behavior accounting, workshop,and mentoring on simple financial record keeping. The results indicate and increased understanding of MSMEs regarding the importance of financial record keeping, cost control, and the division of responsibilities in business management. The application off behavior accounting has a positive impact on changing manajerial behavior and increasing business accountability.
Abstract:This study aims to develop a Pre-Marital Education Model for prospective brides and grooms at the Office of Religious Affairs (KUA) Padang Bolak. The purpose of the model is to enhance the readiness of couples in facing…
marital life and to promote the establishment of sakinah, mawaddah, and rahmah families based on Islamic values. The research employs the Research and Development (R&D) method adapted from the Borg and Gall model, consisting of seven main stages: needs analysis, planning, product development, expert validation, revision, limited field trials, and final product refinement. Data were collected through expert validation sheets, observation, questionnaires, and interviews, then analyzed using quantitative and qualitative descriptive techniques. The validation results showed high feasibility, with average expert ratings of 90% (content), 92% (design), 96% (language), and 90% (implementation). The trial results indicated that the model is valid, practical, and effective in improving participants’ understanding, communication skills, and emotional readiness for marriage. This study concludes that the developed pre-marital education model can be effectively implemented as an innovative framework for family education at KUA. It contributes to strengthening Islamic marriage preparation programs and supports the government’s efforts to reduce divorce rates through comprehensive pre-marital guidance.
Abstract:The participation of Generation Z in the contemporary labor market serves as a key catalyst in driving technological adoption, organizational innovation, and changes in work culture. However, the high turnover intention…
among this generation indicates instability in employee retention, which can impact operational efficiency and continuity, particularly in the service sector. This study aims to empirically examine the influence of Non-Physical Work Environment, Compensation, and Workload on Turnover Intention among Generation Z workers in the Coffee Shop industry in Pontianak City, with Job Satisfaction as a mediating variable. A quantitative approach was employed in this study, with data collected through an online questionnaire using a five-point Likert scale. A total of 200 respondents aged 18–27 years were selected using purposive sampling based on relevant criteria. Data were analyzed using Structural Equation Modeling with the Partial Least Squares (SEM-PLS) approach via the SmartPLS 4 software. The analysis results show that the Non-Physical Work Environment has a significant negative effect on Turnover Intention, while Compensation has a negative but not significant effect. Workload has a significant positive effect on Turnover Intention. Furthermore, the Non-Physical Work Environment and Compensation have significant positive effects on Job Satisfaction, while the effect of Workload is not significant. Job Satisfaction is proven to act as a significant mediator in the relationship between the Non-Physical Work Environment and Compensation on Turnover Intention, but it does not mediate the relationship between Workload and Turnover Intention. These findings emphasize the urgency of formulating managerial strategies focused on improving the quality of the work environment and implementing adaptive compensation policies, in order to sustainably reduce turnover rates among Generation Z workers.
Abstract:The advancement of digital technology has driven significant transformations in the employment landscape, marked by the emergence of new occupational roles such as freelance content creators—professions that are particularly…
ularly appealing to Generation Z. Despite operating independently and with high levels of flexibility, these freelance workers remain subject to complex psychosocial work dynamics, including job stress, rewards, motivation, and job satisfaction. This study aims to empirically investigate the influence of job stress and rewards on job satisfaction, while examining the mediating role of motivation within the context of digital freelancers. Employing a quantitative research design, data were collected through an online questionnaire distributed to 220 Gen Z freelance content creators in Indonesia. Data analysis was conducted using the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique, facilitated by the SmartPLS 4 software. The results indicate that job stress exerts a significantly negative effect on both motivation and job satisfaction, whereas rewards have a significantly positive effect on these variables. Furthermore, motivation was found to partially and significantly mediate the relationship between job stress, rewards, and job satisfaction. These findings underscore the critical importance of affective dimensions in shaping the occupational well-being of freelancers in the digital era. The main contribution of this study lies in its extension of the theoretical framework surrounding non-traditional work dynamics, as well as its practical implications for the development of career management and well-being strategies tailored to platform-based freelance workers.
Abstract:The purpose of this article is to explain the meaning and Christian pedagogical value of Pasue culture in the lives of the Ndao people which is the basis for religious moderation on Ndao Island. To achieve this goal, the…
method used is a qualitative method with an auto ethnographic approach. The data collection technique used was interviews with 5 community leaders. The research results show that Pasue culture is a culture that has existed for a long time, and is practiced in the Ndao Island community (Ndao people). At a certain time, namely before the harvest season, there is a Kalela tradition, which is a tradition of visiting friends from one village to another bringing provisions from the harvest. The Christian pedagogical values contained in this culture are: 1) Friendship knows no boundaries, just as Christ called us his friends; 2) Friendship begins with a bond of promise and promises must be steadfast; 3) Chickens are cut and blood Chicken is a symbol (of life) that is shed for togetherness, therefore it must be maintained so that it continues to live together; 4) Eating together is a way to sit side by side in all circumstances, regardless of ethnic or religious differences. These teaching values are the basis for religious moderation in the Ndao Island community or Ndao people.
Abstract:Penyalahgunaan narkotika di Indonesia merupakan masalah kompleks yang berpotensi menimbulkan relapse tinggi pasca rehabilitasi. Salah satu tantangan utama adalah ketiadaan instrumen evaluasi terstandar untuk menilai kesiapan…
apan perubahan perilaku dan kualitas hidup klien secara sistematis. Pengabdian ini bertujuan mengevaluasi efektivitas program rehabilitasi Badan Narkotika Nasional Provinsi (BNNP) Sulawesi Selatan dalam meningkatkan motivasi perubahan perilaku dan kualitas hidup klien. Metode yang digunakan adalah desain kuantitatif quasi-experimental pretest-posttest pada 37 klien yang mengikuti program rehabilitasi selama 8–12 pertemuan. Kesiapan perubahan diukur dengan University of Rhode Island Change Assessment (URICA) dan kualitas hidup menggunakan WHOQOL-BREF. Hasil menunjukkan peningkatan signifikan skor URICA dari 9,39 menjadi 10,77 dengan gain score 1,38 dan WHOQOL dari 248,59 menjadi 309,19 dengan gain score 60,59. Analisis statistik yang menggunakan paired sample t-test dan Wilcoxon Signed Rank Test menunjukkan p < 0,001 untuk kedua variabel, menandakan efektivitas program secara signifikan. Penelitian ini menegaskan bahwa program rehabilitasi BNNP Sulawesi Selatan efektif dalam mendorong perubahan perilaku dan meningkatkan kualitas hidup klien, sehingga dapat dijadikan model intervensi rehabilitasi berbasis bukti.
Abstract:Rendahnya efektivitas kerja sama tim merupakan salah satu permasalahan utama yang dihadapi oleh organisasi, termasuk di lingkungan UPT Penilaian Potensi dan Kompetensi Badan Kepegawaian Daerah Provinsi Sulawesi Selatan.…
Masalah ini berdampak pada terhambatnya penyelesaian tugas, ketidakseimbangan beban kerja, dan meningkatnya miskomunikasi antarpegawai. Untuk mengatasi permasalahan tersebut, diterapkan metode Leaderless Group Discussion (LGD), yaitu metode diskusi kelompok tanpa pemimpin formal yang mendorong keterlibatan setara antaranggota tim. Kegiatan dilaksanakan melalui tiga tahapan, yaitu persiapan, pelaksanaan, dan evaluasi. Hasil observasi menunjukkan bahwa sebagian besar peserta menunjukkan kemampuan kerja sama tim yang baik, sesuai indikator yang dikemukakan oleh Davis (2014) mencakup tujuan yang sama, antusiasme, peran dan tanggung jawab, komunikasi efektif, resolusi konflik, pembagian kekuasaan (share power), dan keahlian anggota. Meski masih ditemukan individu yang kurang aktif, secara keseluruhan kegiatan ini berhasil meningkatkan kesadaran akan pentingnya kolaborasi, partisipasi aktif, dan tanggung jawab bersama. Dengan demikian, metode LGD dapat menjadi strategi yang relevan dalam membentuk budaya kerja yang lebih kolaboratif dan partisipatif di instansi pemerintahan.
Abstract:Research and community service (P2M) are crucial elements that higher education institutions can undertake to address the challenges and problems faced by society. According to the administrative system in higher education…
on institutions, before initiating a P2M program, a series of processes, including the creation of a proper and correct proposal, are required. This proposal will then be submitted to the LPPM (Institute for Research and Community Service) as the coordinator of P2M activities. The quality of the P2M proposal significantly influences the implementation of these activities. Therefore, the quality and quantity of P2M proposal creation can be improved through training. This article will discuss the training conducted with the main objective of enhancing the ability of lecturers to prepare research and community service proposals within the Aceh Polytechnic environment. The training aims to ensure that lecturers can create proposals that meet administrative standards, thereby obtaining approval and support from the LPPM of Aceh Polytechnic. By improving the lecturers' ability to prepare proper and correct proposals, the quality and quantity of research and community service at Aceh Polytechnic will significantly increase.
Keywords: P2M; three pillars of higher education; LPPM; research proposal
Abstrak: Penelitian dan pengabdian kepada masyarakat (P2M) adalah elemen krusial yang dapat dilakukan perguruan tinggi untuk mengatasi tantangan dan masalah yang dihadapi oleh masyarakat. Berdasarkan sistem administrasi di perguruan tinggi, sebelum dapat memulai program P2M ini maka diperlukan serangkaian proses termasuk pembuatan proposal yang baik dan benar yang nantinya akan diserahkan kepada pihak LPPM selaku koordinator kegiatan P2M. Pembuatan proposal P2M yang berkualitas akan sangat berpengaruh terhadap terlaksananya kegiatan P2M ini, terkait hal tersebut kualitas dan kuantitas pembuatan proposal P2M dapat ditingkatkan dengan dilakukannya pelatihan. Artikel ini akan membahas pelatihan yang dilakukan dengan tujuan utama meningkatkan kemampuan dosen dalam menyusun proposal penelitian dan pengabdian kepada masyarakat di lingkungan Politeknik Aceh. Pelatihan ini bertujuan memastikan dosen mampu membuat proposal yang memenuhi standar administrasi, sehingga bisa mendapatkan persetujuan dan dukungan dari LPPM Politeknik Aceh. Dengan meningkatnya kemampuan dosen dalam menyusun proposal yang baik dan benar maka juga akan meningkatkan kualitas dan kuantitas penelitian serta pengabdian kepada masyarakat di Politeknik Aceh akan mengalami peningkatan yang signifikan.
Kata kunci: P2M; tri dharma perguruan tinggi; LPPM; proposal penelitian
Abstract:Di antara permasalahan etika berpakaian dalam Islam memanjangkan pakaian sampai ke bawah mata kaki bahkan hingga menyapu jalan. Dalam Islam, isbal diperbolehkan secara mutlak bagi wanita. Namun, bagi laki-laki masih menjadi…
adi perbincangan di kalangan ulama karena praktik tersebut dapat berkaitan dengan sikap kesombongan. Terdapat banyak hadis yang menjelaskan tentang perkara isbal dengan berbagai bentuk redaksi dan penjelasan.Sementara itu, sebagian ulama lainnya berpendapat bahwa inti larangan tersebut bukan terletak pada panjang pakaian semata, melainkan pada unsur kesombongan yang melatarbelakanginya. Larangan memanjangkan pakaian melebihi batas isbal bagi laki-laki kerap menimbulkan perdebatan yang reduksionis karena hanya berfokus pada media celana atau sarung. pembahasan isbal dalam Hadis Sunan Abu Dawud nomor 3571 memberikan redaksi yang lebih komprehensif dengan memperluas cakupan isbal pada jenis pakaian lain serta mengaitkannya dengan aspek teologis berupa kesombongan (khuyala).Hadis tersebut menunjukkan bahwa persoalan utama yang mendapat perhatian dalam ajaran Islam adalah sikap batin seseorang ketika berpakaian, bukan sekedar bentuk lahiriahnya.Oleh karena itu, kajian terhadap hadis ini menjadi penting untuk memahami hubungan antara etika berpakaian, nilai moral, dan tujuan syariat Islam.Dengan demikian, kajian hadis tentang isbal tidak hanya relevan dalam fikih, tetapi juga dalam pembentukan karakter Muslim yang menjunjung nilai kesederhanaan, kerendahan hati, dan akhlak mulia dalam kehidupan sehari-hari