Abstract:Beberapa tahun belakangan ini banyak ditemukan UMKM yang belum menerapkan praktik manajemen keuangan yang baik dan memadai. Pengelolaan keuangan yang tidak efektif dapat menyebabkan ketidakstabilan arus kas, kesulitan dalam…
lam mengakses modal, dan rendahnya kapasitas adaptasi terhadap perubahan pasar. Kabupaten Karo aktif memberikan edukasi dan pengembangan UMKM lokal dengan didukung oleh Rumah BUMN Kabanjehe. Saat ini, masih terdapat puluhan UMKM binaan Rumah BUMN Kabanjahe. Jenis usaha UMKM yang ada diantaranya adalah pengerajin ecoprint, produsen makanan ringan, produsen minuman, pengerajin kain tenun, dan lain-lain.
Tujuan dari pengabdian kepada masyarakat ini ialah untuk literasi keuangan, edukasi pencatatan atau mengatur keuangan usaha dan memberikan pemahaman akan pentingnya manajemen keuangan. Dalam hal ini, target tujuan kami ialah pelaku usaha atau UMKM binaan Rumah BUMN Kabanjahe. Adapun Sustainable Development Goals atau Tujuan Pembangunan Berkelanjutan yang terkait dengan kegiatan PKM ini adalah untuk meningkatkan keterampilan pelaku UMKM binaan Rumah BUMN di Kabupaten Karo untuk mengatur keuangan dan ketrampilan berwiarusaha. Selain itu, tujuan utama dari kegiatan PKM ini adalah meningkatkan kualitas hidup masyarakat, menyelesaikan permasalahan sosial, dan memacu pembanguna yang berkelanjutan dan inklusif pada aspek mengatur keuangan usaha.
Metode pelaksanaan kegiatan pengabdian ini berupa pemberian materi manajemen keuangan, edukasi dan implementasi manajemen keuangan pada beberapa pelaku UMKM, serta sesi tanya jawab terkait permasalahan tentang keuangan dalam menjalankan usaha. Kegiatan ini dilaksanakan dalam satu hari atau selama 3 jam. Beberapa materi pengabdian yang disampaikan yaitu tentang perencanaan keuangan, pengelolaan kas, kinerja keuangan, dan pengendalian kegiatan keuangan. Aspek praktis dan teknis yang disampaikan pemateri dalam kegiatan pengabdian ini yaitu memisahkan keuangan pribadi dan bisnis, pencatatan keuangan, dan penyusunan laporan keuangan.
Hasil pengabdian kepada masyarakat ini antara lain: terciptanya arah keputusan finansial usaha, pelaku usaha dapat mengawasi dan mengendalikan kegiatan usaha sehari-hari, serta pelaku UMKM dapat/ bisa mencapai tujuan financial freedom (bebas utang, ada pendapatan investasi, terproteksi dari risiko).
Kegiatan pengabdian kepada masyarakat ini mampu meningkatkan pengetahuan, pemahaman dan meningkatkan kapasitas pelaku UMKM binaan Rumah BUMN Kabanjahe khususnya dalam implementasi manajemen keuangan yang baik. Disarankan untuk kedepannya agar dilkakukan pendampingan berkelanjutan dalam hal digital marketing, inovasi product dan strategi usaha terupdate atau kekinian demi tercapainya kesejahteraan ekonomi yang lebih baik.
Abstract:Penelitian ini menyelidiki dominasi produk impor fashion aksesori China di Indonesia setelah diberlakukannya ASEAN-China Free Trade Area (ACFTA). Dengan menggunakan pendekatan kualitatif deskriptif, penelitian ini menganalisis…
alisis bagaimana kebijakan perdagangan bebas ACFTA melemahkan daya saing industri lokal dan mendorong impor aksesori lebih banyak dari China. Untuk menjelaskan ketimpangan struktural antara Indonesia dan China, teori seperti Dependensi, Integrasi Ekonomi, dan Perdagangan Internasional digunakan. Hasil penelitian menunjukkan bahwa strategi pemasaran digital yang agresif, harga terjangkau, dan produksi yang efisien memengaruhi dominasi produk China. Sebaliknya, keterbatasan teknologi, biaya produksi, dan inovasi menghalangi produsen lokal. Agar Indonesia tidak terus berada dalam posisi pasif dalam hubungan ekonomi kawasan, penelitian ini merekomendasikan kebijakan perdagangan yang fleksibel dan strategi untuk mengembangkan industri domestik.
Abstract:Filsafat adalah berpikir dengan mendalam. Dalam pemahaman bahwa ketika seseorang berfilsafat maka ia akan melakukannya secara mendalam, yaitu dengan segenap usaha yang maksimal, segenap eksistensi, segenap kemampuan, segenap…
enap kekuatan, dan dengan seluruh apa yang dipikirkannya. Salah satu cabang filsafat ilmu yang mempertanyakan bagaiman manusia menggunakan ilmunya disebut aksiologi. Aksiologi mencoba untuk mencapai hakikat dan manfaat yang ada dalam suatu pengetahuan. Aksiologi merupakan cabang filsafat yang membahas tentang nilai atau disebut juga teori nilai. Nilai sendiri adalah kualitas yang terdapat dalam suatu objek sehingga dapat dianggap sebagai bernilai atau tidak bernilai. Penelitian ini membahas tentang Aksiologi Ilmu Bebas Nilai (Positivisme) vs Terikat Nilai (Islam). Metode yang digunakan dalam penulisan karya ilmiah ini Adalah penelitian Pustaka Library Research. Paradigma ilmu bebas nilai (value free) mengatakan bahwa ilmu itu bersifat otonom yang tidak memiliki keterkaitan sama sekali dengan nilai. Bebas nilai artinya setiap kegiatan ilmiah harus didasarkan pada hakikat ilmu pengetahuan itu sendiri. Dalam pandangan ilmu yang bebas nilai, eksplorasi alam tanpa batas bisa jadi dibenarkan untuk kepentingan ilmu itu sendiri, seperti juga ekpresi seni yang menonjolkan pornografi dan pornoaksi adalah sesuatu yang wajar karena ekspresi tersebut semata-mata untuk seni. Penjelasan terikat nilai Islam dalam perspektif filsafat menunjukkan bahwa setiap pembahasan filsafat harus berpijak pada wahyu, menggunakan akal secara seimbang, dan diarahkan untuk kemaslahatan.
Abstract:This study aims to explore students’ perceptions of the effectiveness of using canva in designing lecture presentations. The background of this study stems from the rapid development of digital technology that encourages…
es the use of design applications as a means of supporting the learning process. The research method used was a quantitative survey involving 30 students as respondents who were selected purposively, namely those who had direct experience using canva. The data collection instrument was a Likert scale questionnaire with 20 statements covering aspects of ease of use, time efficiency, quality and creativity, academic benefits, collaboration, limitations, and satisfaction levels. The results showed that the majority of students had a positive view of using canva. This application was considered easy to operate even without in-depth design skills, helping to speed up the preparation of presentations, while also improving the quality and creativity of the display. In addition, canva is considered to provide real academic benefits, support collaboration, and encourage the exploration of diverse visual styles. However, there are still a number of weaknesses, such as the limitations of the free version, visual designs that are considered less suitable for formal academic contexts, and a small number of students who feel that their creative space is limited. From this research, it can be concluded that canva can be used as an alternative medium to support the learning process in higher education, particularly in developing students' presentation skills. Lecturers and educational institutions can also utilize canva as an innovative learning tool that encourages creativity, collaboration, and improves the quality of material delivery. In addition, the results of this study can be used as a basis for developing policies on the use of digital media in academic activities that are more effective and relevant to students' needs.
Abstrak
Penelitian ini bertujuan untuk mengeksplorasi persepsi mahasiswa mengenai efektivitas penggunaan canva dalam merancang presentasi perkuliahan. Latar belakang kajian ini berangkat dari pesatnya perkembangan teknologi digital yang mendorong pemanfaatan aplikasi desain sebagai sarana penunjang proses pembelajaran. Metode penelitian yang digunakan adalah survey kuantitatif yang melibatkan 30 mahasiswa sebagai responden yang dipilih secara purposive, yakni mereka yang memiliki pengalaman langsung menggunakan canva. Instrumen pengumpulan data berupa angket skala Likert dengan 20 butir pernyataan yang mencakup aspek kemudahan penggunaan, efisiensi waktu, kualitas dan kreativitas, manfaat akademik, kolaborasi, keterbatasan, serta tingkat kepuasan. Hasil penelitian memperlihatkan bahwa mayoritas mahasiswa memiliki pandangan positif terhadap penggunaan canva. Aplikasi ini dinilai mudah dioperasikan meskipun tanpa keahlian desain yang mendalam, membantu mempercepat penyusunan presentasi, sekaligus meningkatkan mutu dan kreativitas tampilan. Selain itu, canva dianggap memberi manfaat akademik nyata, mendukung kerja sama, dan mendorong eksplorasi gaya visual yang beragam. Meski demikian, masih ditemukan sejumlah kelemahan, seperti keterbatasan fitur versi gratis, desain visual yang dinilai kurang sesuai untuk konteks akademik formal, serta sebagian kecil mahasiswa yang merasa ruang berkreasi mereka terbatasi. Dari penelitian ini dapat ditemukan bahwa canva dapat dijadikan media alternatif untuk menunjang proses pembelajaran di perguruan tinggi, khususnya dalam pengembangan keterampilan presentasi mahasiswa. Dosen dan institusi pendidikan juga dapat memanfaatkan canva sebagai sarana pembelajaran inovatif yang mendorong kreativitas, kolaborasi, serta peningkatan kualitas penyampaian materi. Selain itu, hasil penelitian ini dapat menjadi dasar bagi pengembangan kebijakan penggunaan media digital dalam kegiatan akademik yang lebih efektif dan relevan dengan kebutuhan mahasiswa.
Abstract:The catfish hatchery business has quite good market opportunities due to the increasing public demand for catfish as a widely consumed food source. This study aims to analyze the feasibility of the catfish hatchery business…
ess in Sipange Godang Village in terms of non-financial aspects, financial aspects, and sharia principles. This study uses a descriptive research type with a qualitative approach. The research informants were three catfish hatchery entrepreneurs selected using a saturated sampling technique. Data were collected through observation, interviews, and documentation, then analyzed using the Miles and Huberman model. The business feasibility analysis was carried out based on legal, market and marketing, technical, management, socio-economic, environmental, and financial aspects using the Payback Period (PP), Break Even Point (BEP), and Revenue Cost Ratio (R/C Ratio) methods. The results of the study indicate that the catfish hatchery business in Sipange Godang Village is feasible to be run and developed. Viewed from the non-financial aspect, the business has fulfilled the legal, market and marketing, technical, management, socio-economic, and environmental aspects, although strengthening the business legality is still needed. From a financial perspective, the business is able to recoup its capital, sales are above the break-even point, and its R/C ratio is greater than 1, making it financially viable. Based on Sharia principles, the business is run honestly and free from riba, maysir, and gharar.
Abstract:The conflict surrounding the Rempang Eco-City National Strategic Project (PSN) on Rempang Island, Batam City, Riau Islands Province, is one of the most complex development policy crises of the past decade. This study analyzes…
lyzes the neglected environmental disaster mitigation dimensions in the acceleration of the Rempang Eco-City PSN from nine environmental perspectives, while evaluating whether the cancellation of this strategic development policy is a normatively and empirically justifiable choice. Using a qualitative research approach with a case study design, the study combines regulatory analysis based on legal documents including Laws, Government Regulations, Presidential Regulations, Ministerial Regulations, Environmental Impact Assessment (AMDAL) documents, and the Batam City Spatial Plan (RTRW) with field data from secondary sources compiled between 2023–2025. The findings reveal four main conclusions: (1) regulatory incoherence exists between Permenko Ekuin No. 7/2023 and Law No. 32/2009 on Environmental Protection and Management (PPLH) as well as Law No. 27/2007 on Coastal Zone Management; (2) the AMDAL process was carried out procedurally without participatory substance and was only initiated after the conflict erupted; (3) environmental impacts including threats of deforestation of protected forests, mangrove ecosystem degradation, and sea sand exploitation have not been adequately mitigated; and (4) resistance from approximately 80% of affected residents indicates a failure of the Free, Prior, and Informed Consent (FPIC) principle. The most recent development shows that through Presidential Regulation (Perpres) No. 12 of 2025, signed by President Prabowo Subianto on February 10, 2025, Rempang Eco-City is no longer listed among the 77 national strategic projects. This study recommends a comprehensive policy evaluation for Rempang Island development based on an independent AMDAL review, fulfillment of the rights of the Malay indigenous community, and a moratorium on all construction activities until legal certainty is established.
Abstract:From an Islamic perspective, marriage is not merely a civil matter, nor merely a family or cultural matter, but also relates to religious issues and events, as it is conducted to fulfill the provisions of Allah SWT and the…
he Prophet Muhammad (peace be upon him). A siri marriage is a marriage conducted without official state registration, thus having significant legal implications for women and children. While religiously, this marriage is considered valid, from a state legal perspective, unregistered marriages result in women losing their rights as wives, such as the right to maintenance, inheritance rights, and legal protection within the household. Furthermore, women in siri marriages lack a strong legal basis to file for divorce or assert their rights in court. Meanwhile, children born from siri marriages have only a civil relationship with their mothers, thus facing obstacles in obtaining birth certificates listing the father's name, inheritance rights, and rights to care and education from the father. Siri marriages are also often used as a way to freely practice polygamy without following proper procedures.
Abstract:Digital literacy has become an essential competence in modern education; however, its implementation in pesantren presents distinctive dynamics, particularly when institutions restrict students’ access to digital devices…
es while simultaneously encouraging teachers to master digital literacy. This study aims to examine how digital literacy is positioned, perceived, and implemented in the learning process at Pesantren Ar-Raudlatul Hasanah as one of Indonesia’s modern pesantren. Employing a qualitative approach with a case study design, data were collected through semi-structured interviews, non-participant observation of classroom practices and pesantren activities, and analysis of institutional documents. The data were analyzed using thematic analysis to identify relevant patterns and key themes. The findings reveal that digital literacy in the pesantren is positioned primarily as a learning resource mediated by teachers rather than as an individual competence freely accessible to students. Teachers’ perceptions of digital literacy are reflective and selective, shaped by moral and scholarly responsibility, concern for students’ ethical conduct (adab), and apprehension regarding the negative impacts of the digital environment. In terms of implementation, digital literacy is applied in a limited and functional manner through teachers’ use of digital learning media, basic computer courses for students, cultural and extracurricular pesantren activities, and the digitalization of institutional administrative systems. This study concludes that the pesantren has developed a contextual and ethically grounded model of digital literacy, in which technology functions as a supportive educational tool without displacing core values, scholarly authority, or the primary goal of students’ character formation. These findings contribute empirical insights to the growing body of research on digital literacy within the context of Islamic education, particularly in modern pesantren
Abstract:This study discusses legal protection for victims of wrongful arrest during the investigation process in Indonesia. As a state governed by law, Indonesia guarantees the protection of human rights, including for those who…
become victims of procedural errors in the justice system. Wrongful arrests constitute a violation of individual freedom and cause physical, psychological, and social suffering. This research employs a normative legal method, drawing on statutory and literature sources. The results show that victims of wrongful arrest are entitled to compensation and rehabilitation, as provided for in the Indonesian Criminal Procedure Code (KUHAP) and Law Number 48 of 2009 concerning Judicial Power. However, compensation provided is still limited to material aspects and has not fully restored the victims’ dignity, reputation, and well-being. Therefore, the state must strengthen legal protection mechanisms and ensure that investigations are conducted professionally, transparently, and in accordance with human rights principles to prevent the recurrence of wrongful arrest cases.
Abstract:This study aims to analyze the effect of Financial Target, Financial Stability, and External Pressure on Financial Statement Fraud, with Market Capitalization as a moderating variable, in manufacturing companies listed on…
n the Indonesia Stock Exchange (IDX) during the period 2017–2019. The research employs a quantitative approach using panel data regression analysis with the Common Effect Model (CEM) and the Moderated Regression Analysis (MRA) technique. The data were obtained from the financial statements of manufacturing companies that met the sampling criteria over a three-year observation period. The results indicate that Financial Target (ROA) has a positive and significant effect on financial statement fraud. Financial Stability (INVSAL and CATA) also shows a significant effect but in different directions: INVSAL increases, while CATA decreases the likelihood of fraudulent financial reporting. External Pressure (FREEC) has a negative and significant effect on financial statement fraud. The moderating variable, Market Capitalization, was found to strengthen the effect of CATA and weaken the effect of INVSAL on financial statement fraud. The R² value of 17.52% indicates that the research model explains a moderate portion of the variation in financial statement fraud among manufacturing firms in Indonesia. These findings support Agency Theory and the Fraud Triangle Theory, suggesting that financial pressure, stability, and external conditions play a crucial role in influencing the occurrence of financial statement fraud.