Abstract:Zaman industri, globalissasi dan digitalisasi membuka peluang yang cukup besar bagi setiap warga negara mendatangi bahkan bermukim di negara lain. Hal ini dapat memberi dampak positif, yaitu adanya pertukran wawasan, pengetahuan…
getahuan dan teknologi yang dapat mendukung pertumbuhan ekonomi yang berdampak dengan kemajuan pembangunan ekonomi. Namu, hal ini tentu membutuhkan pemahaman komunikasi yaitu bahasa. Bahasa asing yang telah dibakukan menjadi bahasa internasional salah satunya adalah bahasa Inggris. Di dunia Internasional bahasa Inggris sering digunakan. Bahasa asing menjadi yang sangat penting untuk berinteraksi di ruang lingkup internasional. Pemahaman bahasa asing dapat membuka akses peluang yang lebih banyak untuk kemajuan pembangunan, karena hubungan internasional tidak hanya politik, akan tetapi juga ekonomi dan bidang lainnya. Berdasarkan hal tersebut maka dibuat pengabdian kepada masyarakat berjudul “Pengenalan bahasa asing sejak dini guna mendukung pembangunan ekonomi di masa depan”. Pengabdian ini mendapat respon positif diberbagai pihak dan berharap dapat membantu program pemerintah dalam mengenalkan bahasa asing ke masyarakat terkhusus anak-anak.
Abstract:Tidak dapat dipungkiri bahwa dalam kehidupan orang Batak pada umumnya, anak-anak adalah kekayaan (Hamoraon) bagi keluarga, termasuk masyarakat, gereja, bangsa, dan negara. Itulah sebabnya muncul filosofi "Anakhonhi do hamoraon…
moraon di Ahu" (yang berarti "Anakku adalah kekayaan bagiku"). Ditinjau dari tradisi budaya dan Kristen, pepatah ini memiliki makna yang sangat dalam dan penuh kebijaksanaan. Dalam budaya Batak, mereka memiliki filosofi 3 H: Hamoraon (kekayaan), Hagabeon (keturunan), dan Hasangapon (kehormatan). Filosofi ini telah mengakar dalam kehidupan orang Batak sejak zaman dahulu hingga sekarang. Dalam teologi Kristen, anak-anak adalah karunia dan amanah dari Tuhan kepada orang tua di tengah keluarga. Menjual semua harta benda yang mereka miliki dilakukan asalkan anak-anak mereka bisa bersekolah. Ungkapan "Sude tano maraek dohot tano mahiang" (keluar dari tanah basah dan tanah kering) adalah ungkapan yang menjelaskan bagaimana orang Batak berjuang untuk anak-anaknya. Artikel ini bertujuan untuk mengkaji kekayaan budaya dan tradisi Kristen bagi orang Batak mengenai filosofi: "Anakhonhi do hamoraon di ahu" dan Amsal 1:8, melalui studi pendapat para ahli dan Alkitab sebagai literatur penelitian.
Abstract:Penelitian ini membahas pertanggungjawaban pidana terhadap pelaku illegal logging dalam perspektif hukum positif dan hukum Islam, dengan studi kasus Perkara No. 532/Pid.Sus LH/2023/PN Jambi. Fenomena illegal logging di Indonesia,…
ndonesia, khususnya di Provinsi Jambi, menimbulkan kerusakan hutan, hilangnya fungsi ekosistem, serta pelanggaran hak masyarakat atas lingkungan hidup yang sehat. Dalam kerangka hukum positif, penegakan hukum terhadap pelaku illegal logging diatur dalam Undang-Undang Nomor 18 Tahun 2013 tentang Pencegahan dan Pemberantasan Pengrusakan Hutan, yang mengatur sanksi pidana penjara, denda, dan perampasan barang bukti. Namun, implementasi di lapangan menghadapi kendala, seperti keterbatasan aparat penegak hukum dan keterlibatan berbagai pihak. Dari perspektif hukum Islam, tindakan illegal logging dikategorikan sebagai jarimah ta’zir karena perusakan alam dipandang sebagai pelanggaran terhadap maqāṣid al-syarī‘ah, khususnya perlindungan jiwa, harta, dan kelestarian lingkungan. Putusan hakim dalam perkara ini dianalisis berdasarkan teori pertanggungjawaban pidana, teori putusan hakim, dan maqāṣid al-syarī‘ah untuk menilai sejauh mana keadilan substantif terwujud bagi pelaku maupun masyarakat. Hasil penelitian diharapkan memberi kontribusi pada pengembangan hukum pidana dan hukum Islam dalam menanggulangi tindak pidana illegal logging secara komprehensif.
Abstract:Penyalahgunaan dan peredaran narkotika di Indonesia terus meningkat dari tahun ke tahun sehingga menimbulkan dampak serius terhadap kehidupan sosial, ekonomi, moral, serta keamanan nasional. Kondisi ini mendorong diterapkannya…
kannya sanksi pidana berat, termasuk pidana mati, sebagaimana diatur dalam Undang-Undang Nomor 35 Tahun 2009 tentang Narkotika. Pidana mati bagi pengedar narkotika menimbulkan perdebatan karena di satu sisi dianggap melanggar hak asasi manusia, namun di sisi lain dinilai sebagai langkah tegas untuk melindungi generasi bangsa. Penelitian ini bertujuan menganalisis urgensi penerapan pidana mati terhadap pelaku tindak pidana narkotika serta relevansinya dalam perspektif hukum positif dan hukum Islam. Pendekatan yang digunakan adalah penelitian hukum normatif dengan studi kepustakaan, analisis perundang-undangan, serta perbandingan hukum. Hasil penelitian diharapkan memberikan kontribusi teoritis terhadap kajian hukum pidana dan praktis dalam penyempurnaan kebijakan hukum nasional di bidang narkotika. Penelitian ini juga menelaah kesesuaian pidana mati dengan konsep maqāṣid al-syarī‘ah dalam menjaga agama, jiwa, akal, keturunan, dan harta, serta mempertimbangkan prinsip hak asasi manusia. Dengan demikian, kajian ini berusaha menghadirkan perspektif yang komprehensif mengenai legitimasi pidana mati bagi pelaku tindak pidana narkotika..
Abstract:Pembagian harta bersama pasca perceraian kerap menimbulkan persoalan keadilan, terutama bagi istri berperan ganda ketika kontribusi ekonomi dan tanggung jawab nafkah pasca perceraian tidak dipertimbangkan secara proporsional.…
onal. Penelitian ini bertujuan menganalisis problematika pembagian harta bersama pasca perceraian bagi istri berperan ganda dalam perspektif sosiologi hukum Islam. Metode penelitian yang digunakan adalah penelitian kualitatif dengan pendekatan sosiologi hukum Islam berbasis studi kepustakaan melalui penelaahan peraturan perundang-undangan, Kompilasi Hukum Islam, serta literatur ilmiah dan data empiris yang relevan. Hasil penelitian menunjukkan bahwa pembagian harta bersama secara sama rata berpotensi menimbulkan ketidakadilan substantif apabila tidak mempertimbangkan kontribusi ekonomi dan tanggung jawab nafkah pasca perceraian. Oleh karena itu, diperlukan pendekatan pembagian harta bersama yang lebih proporsional dan kontekstual agar selaras dengan nilai keadilan dan tujuan hukum Islam.
Abstract:This service responds to the challenges of traditional dodol entrepreneurs in Melaka, Malaysia: weak branding strategies, lack of product innovation, and low competitiveness in the midst of the modern food industry. Using…
g a participatory service learning approach based on qualitative methods (in-depth interviews, field observations, FGDs), students are actively involved in business assistance including packaging design, flavor variant development, improvement of hygiene standards, and the use of digital media for promotion. This program aims to strengthen the Melaka dodol brand identity, encourage product innovation, and increase the capacity of MSME actors. Its contribution lies in the university-community collaboration model that strengthens the local economy while preserving culinary heritage through the documentation of cultural values. The results show an improvement in branding quality, more attractive packaging, the emergence of variant innovations, and an increase in the digital marketing capabilities of business actors. This activity also strengthens student-community social relations and opens up opportunities for community innovation hubs for sustainable collaboration. The findings affirm the effectiveness of service learning as an empowerment strategy that integrates cultural preservation with the strengthening of the local economy, as well as making a theoretical-practical contribution to community-based entrepreneurship.
Abstract:This study aims to determine the Cost Structure in Determining Selling Prices using the Cost Plus Pricing method in the Depula Adzra food business in Gorontalo City. The type of research used in this study is a Quantitative…
ive method with a Descriptive approach. The data used are primary data in the form of interviews, Observations and Documentation with the owner of the Depula Adzra business. The results of the study show that the calculation of selling prices using the cost plus pricing method shows a difference with the selling price set by the business. The selling price of goat kabuli rice according to Depula Adzra is IDR 1,000,000, while based on the cost plus pricing method it is obtained at IDR 1,269,055. Conversely, on the beef kabuli rice menu, the selling price according to Depula Adzra is IDR 800,000, while the calculation result of the cost plus pricing method is IDR 1,037,673. This difference shows that the determination of selling prices in the business is not entirely based on systematic cost calculations.
Abstract:This study aims to examine the effect of village apparatus competence and community participation on the accountability of village financial management in the villages of Talaga Jaya District, Gorontalo Regency. The method…
od used is quantitative with primary data collection through questionnaires distributed to village apparatus with a total sample of 110 respondents. Data processing was carried out using SPSS version 26 with analysis stages including validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, hypothesis testing, and coefficient of determination tests. The results showed that partially, village apparatus competence has a positive and significant effect on the accountability of village financial management. Similarly, community participation has a positive and significant effect on the accountability of village financial management. Simultaneously, both variables significantly affect accountability of village financial management. These findings have practical implications for village apparatus in Talaga Jaya District to improve accountability through strengthening village apparatus competence and expanding community participation spaces in every stage of financial management, from planning to accountability.
Abstract:The This study is based on the phenomenon of increasing investment losses and FOMO (Fear of Missing Out) in Indonesia, with illegal investment losses amounting to IDR 139 trillion and FOMO among young people rising to 80%…
% by 2024. This trend aligns with the growing number of investors and digital literacy in Indonesia, particularly in Java, which has the highest concentration of investors. The large population of Generations Y and Z in West Java serves as the subject of this research, highlighting the gap between financial literacy (56.10%) and financial inclusion (88.31%). This reinforces the urgency of this study. Information disclosure is considered crucial in reducing information asymmetry and managing risk in investment decision-making. The main objective of this study is to examine the direct and indirect effects of digital literacy, financial literacy, gender, and FOMO on stock investment decisions, as well as to test the role of information disclosure. A quantitative approach is used, with a questionnaire distributed to 443 respondents from Generations Y and Z in West Java, all of whom have investment experience in stocks. The purposive sampling technique was used, and data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test model validity, reliability, and relationships between variables. The results show that digital literacy, financial literacy, gender, and FOMO significantly affect stock investment decisions. Information disclosure mediates the relationship between financial literacy, gender, and FOMO on investment decisions but does not mediate the relationship between digital literacy and investment decisions. Furthermore, information disclosure positively influences stock investment decisions, emphasizing the importance of transparency. This study contributes to the development of a theoretical model that highlights the role of market discipline through information disclosure. Practically, the findings can guide OJK and companies in designing digital-financial literacy programs and improving information transparency to prevent investment fraud and increase investor confidence. The study suggests that investors should enhance their understanding of investment risks and critically assess available information. Limitations include the focus on Generations Y and Z in West Java using purposive sampling, and the exclusion of other factors like education. The self-report quantitative method may lead to bias, and cross-sectional data does not capture changes in investment behavior over time. Future research is recommended to expand the demographic sample, include additional variables, and use a mixed-method approach for more comprehensive results.
Abstract:This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected…
pected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.