Abstract:Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner di Kota Tebing Tinggi memiliki potensi besar dalam menggerakkan perekonomian lokal. Namun, banyak pelaku usaha masih menghadapi kendala keterbatasan modal untuk mengembangkan…
an usahanya. Salah satu solusi pembiayaan yang sesuai dengan prinsip syariah adalah akad musyarakah, yaitu bentuk kemitraan modal antara dua pihak atau lebih dengan pembagian keuntungan dan risiko berdasarkan kesepakatan bersama. Sayangnya, pemahaman pelaku UMKM kuliner mengenai konsep dan mekanisme akad musyarakah masih rendah, sehingga skema pembiayaan berbasis syariah ini belum dimanfaatkan secara optimal, termasuk peluang kemitraan modal dengan Baitul Maal wat Tamwil (BMT) sebagai lembaga keuangan mikro syariah yang beroperasi di tingkat lokal. Kegiatan pengabdian masyarakat ini bertujuan memberikan penyuluhan kepada pelaku UMKM kuliner di Kota Tebing Tinggi mengenai konsep, prinsip, dan penerapan akad musyarakah sebagai alternatif penguatan kemitraan modal berbasis syariah, sekaligus membuka wawasan mengenai peluang kemitraan dengan BMT setempat. Metode pelaksanaan meliputi survei pendahuluan, penyuluhan dan sosialisasi melalui ceramah interaktif, diskusi tanya jawab, serta pembahasan contoh perjanjian kerja sama akad musyarakah. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terhadap konsep akad musyarakah, manfaat kemitraan modal berbasis syariah, serta mekanisme bagi hasil yang adil dan transparan. Kegiatan ini diharapkan mendorong terbentuknya sinergi antara perguruan tinggi, pelaku UMKM, dan BMT dalam mendukung pertumbuhan ekonomi kuliner yang inklusif, berkeadilan, dan berbasis prinsip syariah.
Culinary Micro, Small, and Medium Enterprises (MSMEs) in Tebing Tinggi City hold significant potential to drive the local economy. However, many business owners still face capital constraints that hinder business expansion. One Sharia-compliant financing solution is the musyarakah contract a form of capital partnership between two or more parties involving profit and risk sharing based on mutual agreement. Unfortunately, culinary MSME owners often lack understanding of the musyarakah concept and its mechanisms; consequently, this Sharia-based financing scheme remains underutilized, including opportunities for capital partnerships with Baitul Maal wat Tamwil (BMT) local Sharia microfinance institutions. This community service initiative aims to educate culinary MSME owners in Tebing Tinggi City on the concepts, principles, and application of musyarakah contracts as an alternative for strengthening Sharia-based capital partnerships, while also raising awareness about partnership opportunities with local BMTs. The implementation method involved a preliminary survey, educational outreach via interactive lectures and Q&A sessions, and a review of sample musyarakah cooperation agreements. The results indicate an improved understanding among participants regarding the musyarakah concept, the benefits of Sharia-based capital partnerships, and fair, transparent profit-sharing mechanisms. This activity is expected to foster synergy among universities, MSME owners, and BMTs, thereby supporting the growth of a culinary economy that is inclusive, equitable, and grounded in Sharia principles.
Abstract:The objective of this study is to ascertain the impact of the six elements of good corporate governance on the financial performance of state-owned enterprises (SOEs), with risk management acting as a moderating variable.…
. This study employs annual reports on state-owned enterprises (SOEs) listed in Appendix II of the Minister of State-Owned Enterprises Regulation Number PER/MBU/03/2021. The sampling technique employed was purposive sampling, with a research sample comprising 57 SOEs selected from all SOEs for the 2018-2022 period. The data were analyzed using panel data regression analysis with the STATA 17. The results indicated that the Shareholder Aspect had a positive and significant effect on the financial performance of SOEs. In contrast, the aspects of Commitment to Sustainable GCG Implementation, Board of Commissioners, Board of Directors, Disclosure and Transparency of Information, and other factors had no significant effect on the financial performance of SOEs. The findings indicate that risk management exerts a positive and significant influence on the relationship between the Board of Directors aspect and the financial performance of SOEs. Conversely, risk management exerts a negative and insignificant influence on the relationship between the Commitment to Sustainable GCG Implementation aspect, the Board of Commissioners, disclosure and transparency of information, and other factors and the financial performance of SOEs.
Abstract:This paper discusses the policy of managing Islamic boarding schools for students of UIN Maliki Malang and IAIN Purwokerto as an answer to the challenges of the times that integrative Islamic human resources can be realized…
zed through Islamic boarding school programs for Islamic university students, which also solve the dichotomous problem of science. A dynamic governance perspective was used to see how to manage students' boarding schools and whether they were responsive and creative in the face of challenges that came and went and in this research year, the big challenge was the COVID-19 pandemic. This research uses qualitative research methods using snowball interview techniques, and focus group discussions and involves observation to capture reality to answer this research question. The result of this study is that the Islamic boarding school policy for students at State Islamic universities is a form of integration and interconnection of general science and Islam in the design of human resource development. Islamic boarding schools of IAIN Purwokerto chose to survive amid the spread of covid, manage risks and undergo accelerated vaccination towards livestock communities to be healthy and survive in the long term. The most prominent of the Maliki Malang UIN Islamic boarding school management policy is the online policy.
Abstract:This study examines the role of accounting standards and financial transparency in strengthening public accountability in Indonesia. Using a descriptive-comparative literature review, this study analyzes six selected journal…
rnal articles published by Indonesian universities that discuss the implementation of accounting standards, financial reporting quality, accessibility of financial information, accounting information systems, and fraud prevention. The findings reveal that the implementation of accounting standards, including SAK ETAP and PSAK 112, contributes to improving the consistency and reliability of financial reporting. However, differences in reporting capacity, limited accessibility of financial statements, and weaknesses in information systems remain key challenges to achieving transparent and accountable financial governance. The study also highlights the relevance of fraud detection perspectives, particularly the fraud triangle theory, in supporting accountability through early identification of financial reporting risks. These findings indicate that public accountability in Indonesia requires not only compliance with accounting standards, but also stronger financial transparency, accessible reporting, reliable accounting information systems, and improved institutional capacity. The study contributes by positioning accounting standards and financial transparency as an integrated framework for enhancing public accountability in both public and private sector contexts in Indonesia.
Abstract:The rapid development of financial technology has transformed the way university students conduct daily financial transactions. Digital payment systems offer convenience, speed, and accessibility; however, their use may…
also influence students’ financial management behavior. This study aims to analyze the relationship between digital payment usage and financial management behavior among Management students at the Faculty of Economics and Business, Universitas Negeri Makassar (FEB UNM). The study focuses on how the frequency, ease of use, perceived usefulness, and security of digital payment services contribute to students’ ability to manage expenses, control spending, plan budgets, and make financial decisions. This research employs a quantitative approach by collecting data through questionnaires distributed to Management students. The data are analyzed to identify the influence of digital payment usage on students’ financial behavior. The findings are expected to provide empirical evidence that digital payment usage can affect students’ financial habits, particularly in terms of spending control, budgeting discipline, and transaction awareness. This study contributes to the literature on digital finance and student financial behavior by highlighting the importance of responsible digital payment adoption. Practically, the results may provide insights for universities, students, and financial service providers in promoting financial literacy and healthier financial management practices in the digital era.
Abstract:The digital transformation in higher education requires universities to provide not only reliable technology-based academic services but also physical facilities that support the student learning experience. This study aims…
ims to analyze the effect of the Academic Information System (SIAKAD) e-Service Quality and campus facilities on institutional image, with student satisfaction as an intervening variable. The study employed a quantitative approach with a causal associative design. Data were collected through a five-point Likert-scale questionnaire from 80 active students of STIMI-YAPMI Makassar selected using a purposive sampling technique. Data analysis was conducted using validity and reliability tests, path analysis, and the Sobel test to examine the mediating role. The results showed that e-Service Quality and physical facilities had a positive and significant effect on student satisfaction and institutional image. E-Service Quality had the most dominant influence on student satisfaction. Furthermore, student satisfaction was shown to mediate the effect of e-Service Quality on institutional image, but not the effect of physical facilities on institutional image. These results indicate that e-Service Quality shapes institutional image through student experience and satisfaction, while physical facilities act as a reputational symbol that directly influences image. This research provides theoretical contributions in the development of higher education service management models as well as practical implications for higher education managers in formulating strategies for improving service quality and strengthening the institution's image in a sustainable manner.
Abstract:This study aims to analyze trends, developments, and directions of scientific research related to decentralization and performance evaluation between 2015 and 2025. Using a bibliometric approach and data from the Scopus…
database, this study evaluates scientific publications based on the number of documents, country contributions, institutional affiliations, keywords, and collaborative networks between authors. The analysis shows that the number of publications fluctuates, with a significant spike in 2024. China is the country with the highest contribution to publications, while contributions from Indonesia remain very minimal. In terms of affiliations, Chinese universities dominate scientific production in this field. Network visualization shows that collaboration between researchers remains low and fragmented. The most dominant keywords are decentralization, blockchain, and performance evaluation, which form several research clusters that show links to financial management and public policy topics. These findings indicate the need to increase the involvement of Indonesian researchers and strengthen global collaborative networks on the topic of decentralization and performance evaluation.
Abstract:This study investigates the impact of job preferences on self-perceived employability (SPE) among university graduates in Bandung, Indonesia. Unemployment in Indonesia, particularly among fresh graduates, has highlighted…
structural issues in the labor market, including skill mismatches and insufficient job creation. Job preferences, including factors such as salary, work-life balance, and career development, are crucial in determining an individual’s ability to secure desirable employment. This research, based on a sample of 280 graduates from various universities, reveals that well-defined and realistic job preferences positively influence SPE. The analysis shows a significant and strong relationship between job preferences and employability, with a high path coefficient (0.986) and a T-statistics value far exceeding the significance threshold. The results highlight the importance of aligning personal career goals with market demands, enhancing individuals’ self-confidence in their employability. Educational institutions also play a key role in shaping job preferences and employability by providing skills that match labor market needs. The study underscores the need for better integration between education and industry to improve graduates’ market readiness. Universities in Bandung should integrate skill training aligned with labor market demands, career guidance, industry trend seminars, and job search strategies to ensure graduates possess relevant preferences and skills for the workforce. This study employed the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method to analyze the factors influencing graduate employability preferences. As a recommendation, higher education institutions and policymakers should emphasize industry collaboration and adopt policies that enhance graduates’ readiness for the evolving job market.
Abstract:The culinary industry in Indonesia has witnessed a surge in the growth of Micro, Small, and Medium Enterprises in recent years. These enterprises, known as culinary MSMEs, have played a pivotal role in the country's economic…
omic development. To remain competitive in the dynamic market, these MSMEs need to embrace innovative and creative strategies that can drive their growth and sustainability. This paper aims to provide a comprehensive understanding of the innovation and creativity strategies employed by Indonesian culinary MSMEs and identify the key factors that contribute to their success. The study found that culinary MSMEs in Indonesia can adopt a range of innovative and creative strategies to enhance their competitiveness. These may entail developing novel and distinctive menu offerings, implementing efficient production processes, leveraging digital technologies for marketing and customer engagement, and fostering an organizational culture that promotes innovation. By adopting a customer-centric approach and remaining responsive to evolving market trends, these enterprises can distinguish themselves from competitors and maintain a leading position in the industry. A systematic review of the existing literature also reveals that culinary MSMEs in Indonesia face various challenges, including financial constraints, lack of human resources, and limited access to information and technology. To address these challenges, collaboration with external parties, such as the government, research institutions, and universities, can be a crucial step in enhancing the innovation capabilities of these enterprises.
Abstract:This study aims to analyze the contribution of English proficiency, learning motivation, and social support to accounting students’ professionalism and learning strategies in the global era. The rapid globalization requires…
uires students to possess not only technical skills but also effective international communication abilities. In this context, English proficiency is crucial for accounting students to access international literature and understand global standards. Additionally, high learning motivation encourages students to be more disciplined and active in academic activities, while social support from the academic environment plays a role in enhancing their confidence and professionalism. This research uses a quantitative approach with a survey involving 200 accounting students from various universities in Makassar, South Sulawesi. The analysis results show that all three factors significantly impact students’ professionalism and learning strategies. English proficiency is positively correlated with improved professionalism and learning strategies, while learning motivation enhances students' professionalism quality, and social support plays an essential role in developing professional attitudes and improving learning strategies. The findings emphasize the importance of integrating these three factors into higher education curricula to prepare students for global challenges and enhance their competitiveness in the international job market.