Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) pangan di Desa Ketandan memiliki potensi untuk dikembangkan melalui pemanfaatan komoditas lokal, namun masih menghadapi keterbatasan dalam inovasi produk, pengemasan, identitas produk,…
duk, pemasaran, serta pemahaman mengenai standardisasi dan legalitas pangan. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan pengetahuan dan kapasitas pelaku UMKM melalui inovasi produk dan penguatan identitas produk pangan lokal. Kegiatan dilaksanakan pada Juli–Agustus 2026 di Desa Ketandan, Kecamatan Klaten Utara, Kabupaten Klaten, Jawa Tengah, dengan melibatkan empat UMKM pangan, yaitu UMKM nastar, kroket, karak, dan roti Kit Kut. Metode yang digunakan meliputi observasi, wawancara dan diskusi, edukasi, demonstrasi, praktik langsung, pengembangan produk, serta pendampingan kemasan dan identitas produk. Evaluasi dilakukan menggunakan pre-test dan post-test yang diikuti oleh 30 peserta serta dianalisis secara deskriptif kuantitatif dan kualitatif. Kegiatan menghasilkan pengembangan identitas produk pada UMKM nastar, inovasi isian jagung dan pengemasan vakum pada UMKM kroket, inovasi rasa serta perbaikan kemasan pada UMKM karak, dan pengembangan media pemasaran pada UMKM roti Kit Kut. Hasil evaluasi menunjukkan peningkatan rata-rata pemahaman peserta sebesar 23,70%, dari 70,3 pada pre-test menjadi 87,0 pada post-test. Program ini menunjukkan bahwa pendampingan yang disesuaikan dengan kebutuhan masing-masing UMKM dapat meningkatkan pemahaman peserta sekaligus menghasilkan alternatif pengembangan produk dan pemasaran yang aplikatif untuk mendukung peningkatan daya saing UMKM pangan lokal.
Abstract:StuntingImerupakanIkondisiIgagalItumbuhIpadaIbalitaIyang ditandaiIdengan tinggiIbadan menurutIumurIkurang dari -2 standarIdeviasiIberdasarkanIstandar World Health Organization (WHO). KondisiIiniIdisebabkanIolehIkekuranganIgiziIkronisIdanIinfeksiIberulang,…
nIgiziIkronisIdanIinfeksiIberulang, terutama pada 1.000 hariIpertamaIkehidupan. BencanaIbanjirIberpotensiImeningkatkanIrisikoIstunting melaluiIterbatasnyaIaksesIairIbersih,IsanitasiIyangIburuk, terganggunyaIketahananIpangan rumahItangga, sertaIterbatasnya akses layanan kesehatan. Penelitian iniIbertujuan menganalisis hubunganIdampak bencanaIbanjir denganIpeningkatan risiko stunting pada balita di WilayahIKerja PuskesmasIMeurah Dua KabupatenIPidie Jaya. Penelitian menggunakanImetodeIkuantitatifIdenganIdesain analitikIdan pendekatanIcross-sectional. sempelIpadaIpenelitianIiniIsebanyak 92 balita. VariabelIdependenIadalahIkejadianIstunting, sedangkanIvariabelIindependenImeliputiIketidaktersediaanIair bersih, kondisiIjamban tidak layak, ketahananIpanganIrumahItanggaIyangIburuk, danIaksesIlayanan kesehatan yang buruk. Analisis dataImenggunakanIuji Chi-Square. HasilIpenelitianImenunjukkanIadanya hubungan yangIsignifikanIantaraIketidaktersediaanIair bersih (p = 0.000; OR = 34,417; 95% CI: 9,996–118,496), kondisiIjambanItidak layak (p = 0.000; OR = 81,125; 95% CI: 31,060–1056,217), ketahanan pangan rumah tangga yang buruk (p = 0.000; OR = 69,000; 95% CI: 17,017–279,779), serta akses layanan kesehatan yang buruk (p = 0.004; OR = 4,538; 95% CI: 1,532–13,442) dengan risiko stunting pada balita setelah kejadian banjir. Diharapkan kepada pihak puskesmas agar memperkuat upaya promotif dan preventif melalui penyuluhan tentang sanitasi, penggunaan air bersih, pemenuhan gizi seimbang, serta pemantauan pertumbuhan dan perkembangan balita secara berkala.
Abstract:Student grade data is personal data that must be protected under Indonesian Law Number 27 of 2022 on Personal Data Protection, yet the rising number of data breaches in the education sector shows that such protection has…
not been optimally implemented. This study implements the 128-bit Advanced Encryption Standard (AES) algorithm combined with Huffman compression to protect the confidentiality and integrity of student grade files in Excel (.xlsx) format, and evaluates its effectiveness through functional, performance, and security testing. The system was developed as a Python desktop application with a CustomTkinter interface, in which the encryption process runs Huffman compression before AES-128, while integrity verification uses SHA-256 hashing. Testing was conducted on seven student grade files from MA Ma'ahid Kudus. The results show that all files were successfully encrypted and decrypted without failure or data alteration, with encryption times of 0.0142-0.0828 seconds and decryption times of 0.0046-0.1417 seconds. The SHA-256 hash values of the original and decrypted files were identical for all samples, yielding 100% recovery accuracy, while the file size increase from padding and header insertion ranged only from 1,092 to 1,101 bytes. The study concludes that the combination of AES-128 and Huffman compression is an effective and efficient solution for protecting student grade data in educational institutions.
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.
Abstract:Perkembangan pembayaran digital mendorong penggunaan Quick Response Code Indonesian Standard (QRIS) sebagai pembayaran yang praktis dan efisien. Penelitian ini bertujuan menganalisis pengaruh transparansi transaksi dan kemudahan…
emudahan monitoring terhadap kepercayaan pengguna QRIS di Bekasi. Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 responden yang dipilih melalui purposive sampling. Data dikumpulkan menggunakan kuesioner dan dianalisis dengan regresi linier berganda menggunakan IBM SPSS Statistics versi 26, meliputi uji validitas, reliabilitas, asumsi klasik, uji t, uji F, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa transparansi transaksi berpengaruh positif dan signifikan terhadap kepercayaan pengguna QRIS (t = 9,206; sig. = 0,000), demikian pula kemudahan monitoring (t = 3,690; sig. = 0,000). Secara simultan, kedua variabel berpengaruh signifikan terhadap kepercayaan pengguna (F = 107,119; sig. = 0,000), dengan nilai R Square 0,688 yang menunjukkan bahwa 68,8% variasi kepercayaan pengguna dijelaskan oleh kedua variabel, sedangkan 31,2% dijelaskan oleh faktor lain. Persamaan regresi yang diperoleh adalah Y = 7,843 + 0,592X1 + 0,243X2. Hasil ini menunjukkan bahwa semakin baik transparansi transaksi dan semakin mudah monitoring dilakukan, semakin tinggi kepercayaan pengguna QRIS di Bekasi.
Abstract:This descriptive qualitative research analyzes the effectiveness of policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City. Four indicators from George…
orge C. Edward III's policy implementation theory—communication, resources, disposition, and bureaucratic structure—are employed as the analytical framework. Field data obtained through observation, interviews, and documentation were systematically analyzed using the data condensation, display, and conclusion drawing model of Miles, Huberman, and Saldana. The findings indicate that the policy implementation on handling vagrants and beggars at the Social Affairs and Community Empowerment Office of Gorontalo City has been running fairly well but has not yet been optimal. In the communication aspect, coordination among implementers has been functioning well; however, information dissemination to target groups and the general public remains suboptimal. In the resources aspect, policy implementation has been supported by human resources, authority, and facilities, yet is still constrained by limited personnel and underutilized facilities and databases. In the disposition aspect, officials demonstrate commitment, responsibility, and a professional attitude in implementing the policy; however, guidance programs have not been able to reach all vagrants and beggars on a sustainable basis. In the bureaucratic structure aspect, policy implementation has been supported by Standard Operating Procedures (SOPs), clear task distribution, and inter-division coordination; nevertheless, SOP implementation in the field still needs optimization to ensure services reach all target groups. Based on these findings, the Social Affairs and Community Empowerment Office of Gorontalo City needs to enhance communication and socialization to target groups, strengthen human resources and supporting facilities, optimize guidance and empowerment programs, and improve inter-agency coordination so that the policy implementation on handling vagrants and beggars can be more effective in improving social welfare.
Abstract:This study aims to find out whether micro, small, and medium enterprises in Penajam Paser Utara Regency have prepared financial statements in accordance with the SAK EMKM. The variable in this study is a single variable,…
namely the Implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (MSMEs). The subject of this study is the owner of Jkopi Cafe located in Penajam Paser Utara Regency, while the focus of this research is the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities carried out by the MSME owners to see if it aligns with SAK EMKM. Data collection was carried out through interviews and documentation. The data analysis was carried out using qualitative descriptive methods. The results of this study show that Jkopi Cafe's business is not yet in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM).
Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:Companies listed in the Jakarta Islamic Index 70 (JII70) provide a unique research context because they operate within an Islamic capital market framework that applies sharia screening criteria and financial requirements.…
. Despite being guided by the same sharia principles and regulatory environment, JII70 companies still show variations in financial performance. Although previous research has examined the factors that affect financial performance, empirical evidence regarding the influence of efficiency, market ratios, liquidity, and leverage still shows inconsistent results, particularly in companies that comply with sharia principles. Therefore, this study aims to analyze the influence of efficiency, market ratio, liquidity, and leverage on the financial performance of companies listed on JII70 by using Return on Assets (ROA) as a performance indicator. This study uses a quantitative approach by utilizing secondary data obtained from the annual reports of 57 non-financial companies during the period 2021–2025, resulting in 285 company-year observations. Panel data regression analysis was performed using the Fixed Effects model with Driscoll–Kraay error standard to overcome the problems of heteroscedasticity and autocorrelation. The results show that efficiency measured by Total Asset Turnover (TATO) and market ratio measured by Price-to-Book Value (PBV) have a positive and significant effect on financial performance. Meanwhile, liquidity measured by Current Ratio (CR) and leverage measured by Debt-to-Asset Ratio (DAR) have a positive but not statistically significant effect on financial performance. The findings of this study support the Signaling Theory by showing that efficiency and market ratio provide stronger signals regarding company quality and financial performance in the context of the Islamic capital market in Indonesia. These findings provide practical implications for managers in improving company performance as well as for investors in making more informed investment decisions
Abstract:Penelitian ini bertujuan untuk mengkaji secara sistematis peran Pendidikan Kewarganegaraan (PKn) dalam membangun toleransi antarumat beragama, menganalisis tren penelitian, mengidentifikasi efektivitas, serta tantangan implementasinya.…
mplementasinya. Menggunakan metode tinjauan sistematis literatur atas publikasi dalam lima tahun terakhir, studi ini menemukan peningkatan signifikan dalam perhatian akademis, mencapai puncak publikasi sembilan artikel pada 2023 dan delapan artikel pada 2025. PKn terbukti efektif menumbuhkan pemahaman kognitif tentang keberagaman, keterampilan berpikir kritis, dan sikap empatik, terutama pada mahasiswa yang umumnya menunjukkan tingkat toleransi sangat tinggi serta internalisasi nilai kerukunan. Lembaga pendidikan formal, didukung guru sebagai teladan dan fasilitator, mengintegrasikan nilai multikultural dan moderasi beragama dalam kurikulum, membentuk sikap inklusif. Namun, studi mengidentifikasi tantangan seperti kesenjangan antara pengetahuan teoretis dan perilaku praktis, munculnya sikap eksklusif pada mahasiswa, penurunan standar perilaku antaragama di beberapa periode, serta pengaruh lingkungan luar sekolah dan perbedaan latar belakang siswa. Faktor kearifan lokal dan kebijakan publik adaptif juga berperan penting. Studi ini berkontribusi dengan mensintesis literatur yang terfragmentasi, menyajikan gambaran holistik tentang dinamika PKn dalam konteks toleransi, dan menyoroti celah kunci untuk penelitian mendatang. PKn merupakan instrumen krusial, namun efektivitasnya sangat bergantung pada implementasi holistik, menuntut penelitian longitudinal dan kontekstual untuk menjembatani kesenjangan teori-praktik.