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SINERGI PEMERINTAH DESA, BUMDES, DAN PERGURUAN TINGGI DALAM DIGITALISASI PROMOSI WISATA KOLAM PANCING SERTA PENATAAN LINGKUNGAN BELAJAR PAUD DI DESA PUTAT LOR, KABUPATEN GRESIK

Holifah, Nur
Abstract: Kolam pancing milik Badan Usaha Milik Desa (BUMDes) Putat Lor, Kecamatan Menganti, Kabupaten Gresik, secara fisik telah tersedia namun belum beroperasi secara optimal karena ketiadaan strategi pemasaran dan media promosi… digital, sementara lingkungan PAUD SPS setempat masih memerlukan penataan dari sisi kebersihan, keteraturan, dan penghijauan. Kegiatan pengabdian kepada masyarakat ini bertujuan mendorong operasionalisasi aset ekonomi desa melalui digitalisasi promosi serta memperbaiki kualitas lingkungan belajar anak usia dini melalui pendekatan partisipatif berbasis kolaborasi multipihak. Metode pelaksanaan mencakup observasi dan asesmen kebutuhan, sosialisasi dan penyusunan rencana bersama mitra, pelaksanaan intervensi secara bertahap selama empat minggu, pendampingan operasional, serta evaluasi dan perencanaan keberlanjutan. Hasil kegiatan menunjukkan bahwa kolam pancing BUMDes telah beroperasi dengan jadwal dan tarif yang disepakati, didukung akun media sosial resmi, konten foto dan video promosi, banner di lokasi strategis, serta pendaftaran titik lokasi pada peta digital. Di sisi lain, lingkungan PAUD SPS menjadi lebih bersih, tertata, dan hijau melalui kegiatan gotong royong, pengecatan sarana bermain, dan penanaman tanaman hias. Kegiatan ini membuktikan bahwa kolaborasi antara perguruan tinggi, pemerintah desa, BUMDes, dan satuan pendidikan anak usia dini mampu mengoptimalkan potensi ekonomi lokal sekaligus meningkatkan kualitas lingkungan pendidikan, dengan syarat keberlanjutan dijaga melalui pendampingan pengelolaan pascaprogram.

FEASIBILITY ANALYSIS OF THE NUTMEG JAM FROM IKM SF'BARIK IN DESA BEONG KECAMATAN SIAU TENGAH KABUPATEN KEPULAUAN SITARO

Moningka, Marselino Morets, Karuntu, Rilya Patrcia Esther, Rumondor, Fadly, Pinaria, Yeanly Wuena, Lintong, Heibert, Wongkar, Piet Hein, Manorek, Felma
Abstract: This study aims to analyze the financial feasibility of the SF'Barik Nutmeg Jam IKM business in Beong Village, Siau Tengah Subdistrict, Sitaro Regency. The research method  used was a case study with a quantitative descriptive… riptive approach. Data were collected through questionnaires administered to 40 respondents. The results of the study Break-Even Point (BEP), show that the total production cost for the agroindustry is Rp805,250 and total revenue of Rp1,400,000, resulting in an operating profit of Rp594,750. An R/C Ratio of 1.74 indicates that the business is viable. The BEP analysis shows that the break-even point is at 23.01 units, rounded to 24 units, with a BEP revenue of Rp805,350. Descriptively, the business is still managed in a simple, family-based manner, with marketing conducted through word-of-mouth promotion and social media. Based on the research findings, the SF’Barik Nutmeg Jam IKM is viable to operate and develop because it is capable of generating profits and has potential for the development of agro-industry based on local commodities.

PENGARUH KARAKTERISTIK ENTREPRENEURIAL DAN STRATEGI INOVASI BISNIS TERHADAP KEBERHASILAN USAHA MIKRO GENERASI Z DI KOTA BANDUNG

Puspita, Indah, Takwim, R. Iim
Abstract: Penelitian ini dilatarbelakangi oleh fenomena tingginya antusiasme berwirausaha di kalangan Generasi Z di Kota Bandung yang tidak diimbangi dengan kemampuan mempertahankan usaha, sebagaimana ditunjukkan oleh penurunan jumlah… mlah usaha mikro dari 193.284 unit pada tahun 2022 menjadi 187.355 unit pada tahun 2023. Penelitian ini bertujuan untuk menganalisis pengaruh karakteristik entrepreneurial dan strategi inovasi bisnis terhadap keberhasilan usaha mikro Generasi Z di Kota Bandung, baik secara parsial maupun simultan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif verifikatif. Populasi penelitian adalah seluruh pelaku usaha mikro Generasi Z di Kota Bandung, dengan sampel sebanyak 100 responden yang ditentukan menggunakan teknik purposive sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner secara daring menggunakan Google Forms, sedangkan teknik analisis data yang digunakan adalah analisis regresi linear berganda dengan bantuan SPSS versi 27. Hasil penelitian menunjukkan bahwa karakteristik entrepreneurial berpengaruh positif dan signifikan terhadap keberhasilan usaha mikro dengan nilai t hitung sebesar 2,387 (Sig. = 0,020) dan koefisien regresi 0,206. Strategi inovasi bisnis juga berpengaruh positif dan signifikan terhadap keberhasilan usaha mikro dengan nilai t hitung sebesar 5,613 (Sig. = 0,000) dan koefisien regresi 0,473. Secara simultan, kedua variabel tersebut berpengaruh positif dan signifikan terhadap keberhasilan usaha mikro dengan nilai F hitung sebesar 39,721 (Sig. = 0,000) dan kontribusi (Adjusted R Square) sebesar 43,9%, sedangkan sisanya sebesar 56,1% dipengaruhi oleh faktor lain di luar model penelitian. Berdasarkan hasil tersebut, dapat disimpulkan bahwa strategi inovasi bisnis memiliki pengaruh yang lebih dominan dibandingkan karakteristik entrepreneurial terhadap keberhasilan usaha mikro Generasi Z di Kota Bandung.

RECONSTRUCTING QUR’AN-BASED DIGITAL COMMUNICATION ETHICS: A THEMATIC TAFSIR ANALYSIS OF QS. AL-HUJURAT VERSES 11–13 FOR STRENGTHENING CHARACTER EDUCATION

Tampubolon, Sintong, Fernando, Derri Adi, Ilahi, Afdhal
Abstract: The advancement of digital communication has generated a range of ethical challenges, including cyberbullying, insults, negative labeling, the dissemination of unverified information, privacy violations, digital ghibah (backbiting),… backbiting), polarization, and discrimination. These challenges call for an ethical framework that is not merely technical in nature but is also firmly grounded in Islamic values. This study aims to reconstruct a Qur’an-based digital communication ethics framework through a thematic analysis of Qur’anic interpretation of QS. Al-Hujurat verses 11–13 and to examine its relevance to strengthening character education. This qualitative study employs a library research approach using thematic Qur’anic interpretation, content analysis, and contextual analysis of the Qur’an, classical and contemporary exegetical works, as well as scholarly literature on digital communication and character education. The findings reveal that QS. Al-Hujurat verses 11–13 embody eight ethical principles that can be reconstructed within the context of digital communication: Dignity Protection, Respectful Communication, No Negative Labeling, Critical Verification, Privacy Protection, Responsible Speech, Inclusive Interaction, and Digital Equality. These eight principles are synthesized into the Qur’anic Digital Communication Ethics Framework (QDCEF), which comprises three overarching dimensions: Dignity, Responsibility, and Inclusion. The framework is further mapped onto the character values of respect, empathy, civility, tolerance, critical thinking, objectivity, trustworthiness, responsibility, integrity, justice, and self-control. These findings affirm that QS. Al-Hujurat verses 11–13 are relevant not only as a source of moral and character education but also as a conceptual foundation for reconstructing a digital communication ethics framework that bridges Qur’anic values with the demands of character education in the digital era. The proposed QDCEF thus offers a value-based conceptual framework for fostering ethical, responsible, inclusive, and character-oriented digital communication.

DETERMINATION OF LIFE INSURANCE PREMIUM AMOUNT BY COMBINING THE TRUE FRACTIONAL PREMIUM AND APPORTIONABLE FRACTIONAL PREMIUM METHODS

Muhlis, Fidiria Destika, Achmad, Novianita, Arsal, Armayani
Abstract: Fractional premium schemes in life insurance generally follow two main approaches: True Fractional Premiums, which are easy to implement but less fair to policyholders who die mid-period, and Apportionable Fractional Premiums,… miums, which are more actuarially fair but administratively more complex. This study designs a Hybrid Fractional Premiums model that combines both approaches through a weighted linear combination using parameter , based on the 2023 Indonesian Mortality Table (TMPI), a 5% interest rate, a 10-year coverage period, and monthly premium payments. This descriptive quantitative study applies actuarial mathematics, covering the present value of insurance benefits, true fractional, apportionable fractional, and hybrid annuity factors, up to premium determination using the equivalence principle. The results show that the hybrid premium consistently lies between the true fractional and apportionable premiums, increases sharply with the insured's age, and is higher for males than females due to differences in mortality rates. Changes in the value of  have a linear effect on the premium, although the impact is relatively small (a difference of less than IDR 200 per month). The hybrid model with  is recommended as the optimal balance between actuarial fairness and ease of implementation, offering a more flexible alternative for premium determination in Indonesia's life insurance industry.

Design Of A Decision Support System For Prioritizing Village Infrastructure Development Using The SAW Method

Daud Brilian Simanjuntak, Edward Rajagukuguk, Surianto Sitepu
Abstract: Village infrastructure development planning often faces challenges in determining priorities due to limited budget allocations and assessment mechanisms that still tend to be subjective. This study aims to build an objective,… tive, transparent, and measurable Decision Support System (DSS) to determine the priority order of infrastructure development proposals in Asam Jawa Village, Torgamba District. The applied solution integrates the Rank Order Centroid (ROC) method to calculate criteria weighting based on relative importance, and the Simple Additive Weighting (SAW) method to process the alternative ranking calculation. The evaluation was conducted on 23 physical infrastructure proposals using four main criteria: urgency level (C1), physical condition (C2), benefits (C3), and population size (C4). The results indicate that alternative A4 (Construction of Borehole Well and Public Toilet at Field) and alternative A18 (Sejahtera Street Concrete Cast) achieved the highest preference score of 1.000000, followed by other infrastructure proposals in a structured manner. The combined use of ROC and SAW methods is proven to be effective and consistent in generating accurate rural development priority rankings. The integration of these two methods facilitates village government officials in making accountable decisions while minimizing cognitive bias risks in optimizing development budget allocation.

Upaya Dalam Guru Mengatasi Kesulitan Belajar Siswa Inklusi Di SMP Negeri 12 Solok Selatan

Jeni Oktavia, Sri Rahayu, Wibi Wijaya
Abstract: Penelitian ini bertujuan untuk mendeskripsikan upaya guru dalam mengatasi kesulitan belajar siswa inklusi di SMP Negeri 12 Solok Selatan. Penelitian menggunakan pendekatan kualitatif dengan teknik pengumpulan data melalui… i observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa guru melakukan berbagai upaya untuk membantu siswa inklusi dalam proses pembelajaran. Upaya tersebut meliputi pemberian bimbingan dan motivasi belajar, penerapan pendekatan individual untuk membangun komunikasi yang efektif, pemberian dukungan emosional dan psikologis, pelibatan orang tua melalui konsultasi maupun kunjungan rumah, serta mendorong siswa melakukan refleksi dan menemukan strategi belajar yang sesuai dengan kebutuhan mereka. Berbagai upaya tersebut dilakukan secara bertahap dan berkelanjutan dengan melibatkan kerja sama antara guru mata pelajaran, guru bimbingan dan konseling, orang tua, serta teman sebaya. Hasil penelitian menunjukkan bahwa pendekatan yang bersifat personal dan kolaboratif dapat membantu siswa inklusi lebih percaya diri, aktif dalam pembelajaran, serta memperoleh dukungan yang sesuai dengan karakteristik dan kebutuhan belajarnya. This study aims to describe teachers' efforts in overcoming the learning difficulties experienced by inclusive students at SMP Negeri 12 Solok Selatan. The research employed a qualitative approach, with data collected through observation, interviews, and documentation. The findings revealed that teachers implemented various strategies to support inclusive students in the learning process. These efforts included providing guidance and learning motivation, applying individualized approaches to establish effective communication, offering emotional and psychological support, involving parents through consultations and home visits, and encouraging students to reflect on and develop learning strategies that suit their needs. These initiatives were carried out gradually and continuously through collaboration among subject teachers, counseling teachers, parents, and peers. The study indicates that personal and collaborative approaches can help inclusive students become more confident, actively participate in classroom learning, and receive support that aligns with their individual characteristics and learning needs. Therefore, the role of teachers is essential in creating an inclusive learning environment that supports the academic and personal development of students.

Strategi Promosi Dalam Mendorong Jumlah Konsumen Di Pasar Seni To'pao Kabupaten Toraja Utara

Nolan Kadang, Isak Pasulu, Dwibin Kannapadang
Abstract: Penelitian ini bertujuan untuk mengidentifikasi potensi Pasar Seni To'Pao yang dapat dijadikan sebagai daya tarik promosi, menganalisis hambatan yang dihadapi dalam pelaksanaan promosi, serta merumuskan strategi promosi… yang tepat untuk mendorong peningkatan jumlah konsumen di Pasar Seni To'Pao Kabupaten Toraja Utara. Pasar seni berbasis budaya memiliki peran strategis dalam mendukung pengembangan pariwisata dan ekonomi kreatif daerah, namun banyak di antaranya menghadapi tantangan dalam menarik konsumen akibat promosi yang belum optimal. Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Informan penelitian terdiri atas empat pelaku UMKM dan empat pengunjung Pasar Seni To'Pao yang dipilih secara purposive. Data dikumpulkan melalui observasi, wawancara mendalam, dan dokumentasi, kemudian dianalisis menggunakan model Miles, Huberman, dan Saldaña yang meliputi pengumpulan data, kondensasi data, penyajian data, serta penarikan kesimpulan. Hasil penelitian menunjukkan bahwa Pasar Seni To'Pao memiliki potensi besar untuk dikembangkan melalui strategi promosi, antara lain keunikan produk kerajinan khas Toraja, lokasi yang strategis di jalur utama Rantepao-Makale, identitas budaya yang kuat, serta keberadaan pelaku UMKM yang menghasilkan produk berkualitas. Namun, kegiatan promosi masih menghadapi berbagai hambatan, yaitu belum optimalnya pemanfaatan media digital, terbatasnya penyebaran informasi kepada masyarakat, berkurangnya jumlah kios yang aktif beroperasi, tingginya persaingan dengan pusat oleh-oleh lainnya, serta jumlah kunjungan yang belum stabil. Berdasarkan kondisi tersebut, strategi promosi yang direkomendasikan meliputi optimalisasi promosi digital melalui media sosial, penguatan promosi berbasis budaya Toraja, peningkatan kerja sama dengan pemerintah dan pelaku industri pariwisata, penyelenggaraan kegiatan promosi secara berkala, serta peningkatan kualitas pelayanan dan kenyamanan kawasan. Penerapan strategi tersebut diharapkan mampu meningkatkan jumlah konsumen sekaligus memperkuat posisi Pasar Seni To'Pao sebagai destinasi wisata belanja berbasis budaya di Kabupaten Toraja Utara. This study aims to identify the potential of To'Pao Art Market that can be utilized as a promotional attraction, analyze the obstacles encountered in implementing promotional activities, and formulate appropriate promotion strategies to increase the number of consumers at To'Pao Art Market in North Toraja Regency. Culture-based art markets have a strategic role in supporting the development of regional tourism and the creative economy, yet many face challenges in attracting consumers due to suboptimal promotion. This study employed a qualitative approach with a descriptive research design. The research informants consisted of four MSME actors and four visitors to To'Pao Art Market, who were selected using purposive sampling. Data were collected through observation, in-depth interviews, and documentation, and were analyzed using the interactive model of Miles, Huberman, and Saldaña, which includes data collection, data condensation, data display, and conclusion drawing. The findings indicate that To'Pao Art Market possesses considerable potential to support promotional activities, including the uniqueness of Torajan handicraft products, its strategic location on the main Rantepao-Makale route, a strong cultural identity, and the presence of local MSMEs producing high-quality products. However, promotional activities are constrained by several factors, including the limited utilization of digital media, inadequate dissemination of information to the public, the decreasing number of active kiosks, intense competition with other souvenir centers, and unstable visitor numbers. Based on these findings, the recommended promotion strategies include optimizing digital promotion through social media, strengthening culture-based promotional content highlighting Torajan heritage, enhancing collaboration with the government and tourism stakeholders, organizing promotional and cultural events on a regular basis, and improving service quality and visitor convenience. The implementation of these strategies is expected to increase the number of consumers while strengthening the position of To'Pao Art Market as a cultural shopping destination in North Toraja Regency. 

Perancangan Sistem Monitoring Dan Pengelolaan Barang Masuk Berbasis Web Menggunakan Metode Waterfall Pada Dinas Komunikasi Dan Informatika Provinsi Jambi

Fatima Felawati, Edo Atalla Firsan, Rasyad Fadhli Al-Yusuf, Fadila Alquraini, Tria Yolanda Putri
Abstract: Dinas Komunikasi dan Informatika Provinsi Jambi masih melaksanakan proses pencatatan dan monitoring barang masuk secara manual menggunakan dokumen administrasi dan aplikasi perkantoran sederhana, sehingga menimbulkan kendala… dala berupa kesalahan pencatatan, keterlambatan pencarian data, dan kesulitan penyusunan laporan. Penelitian ini bertujuan merancang Sistem Monitoring dan Pengelolaan Barang Masuk Berbasis Web untuk membantu proses pencatatan, monitoring, pencarian, dan pelaporan data barang masuk secara lebih efektif. Metode pengembangan yang digunakan adalah Waterfall, meliputi analisis kebutuhan, perancangan, implementasi, pengujian, dan pemeliharaan, dengan pemodelan menggunakan UML serta basis data MySQL. Hasil penelitian menunjukkan bahwa sistem yang dibangun mampu mempermudah proses pencatatan barang, mempercepat pencarian data, meningkatkan akurasi penyimpanan data, serta menyederhanakan penyusunan laporan secara otomatis. The Communication and Informatics Office of Jambi Province still records and monitors incoming goods manually using administrative documents and basic office applications, resulting in recording errors, delayed data retrieval, and difficulties in report preparation. This study aims to design a Web-Based Monitoring and Management System for Incoming Goods to support recording, monitoring, searching, and reporting processes more effectively. The system was developed using the Waterfall method, covering requirements analysis, design, implementation, testing, and maintenance, modeled with UML and a MySQL database. The results show that the developed system simplifies the recording of goods, accelerates data search, improves data storage accuracy, and streamlines automatic report generation.

Analysis of Financial Statement Preparation Based on Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) at CV Saudagar Jaya Sukses

Isnaini, Isnaini, Darno, Darno
Abstract: The financial information presented in the financial statements serves to evaluate company performance, control costs, and plan future business strategies. In addition to internal parties, financial statements are also used… sed by external parties such as creditors, investors, and government agencies. Financial statements in accordance with SAK ETAP can increase company transparency and accountability. This financial transparency and accountability will increase external parties' trust in the company. Therefore, an analysis of the preparation of financial statements at CV Saudagar Jaya Sukses is needed. This analysis aims to assess the conformity of the prepared financial statements with the provisions of SAK ETAP. This study uses a descriptive research type with a qualitative approach. The results of the study indicate that the preparation of financial statements at CV. Saudagar Jaya Sukses is still not fully in accordance with the provisions contained in SAK ETAP, so various improvements are needed to improve the quality of the resulting financial statements.