Jurnal Online Universitas Galuh
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    Pengembangan Kapasitas di Desa Lete Wungana, Kabupaten Sumba Barat Daya: Pelatihan Active Citizens untuk Pemberdayaan Masyarakat

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    Provinsi Nusa Tenggara Timur merupakan salah satu provinsi di Indonesia yang memiliki banyak daerah tertinggal, terdepan, terluar, salah satunya adalah Kabupaten Sumba Barat Daya (SBD), sebuah kabupaten yang terletak di Pulau Sumba. Masyarakat setempat memiliki infrastruktur yang sangat terbatas seperti listrik dan air bersih. Desa Lete Wungana di Kabupaten Wewewa Tengah merupakan salah satu wilayah SDB yang tidak memiliki akses listrik. Seiring dengan rencana pembangunan sarana prasarana seperti PLTS dan program lain untuk mengembangkan pelayanan pendidikan dan kesehatan masyarakat, masyarakat Desa Lete Wungana memerlukan program pelatihan pemberdayaan untuk mempersiapkan mereka menerima dan memanfaatkan infrastruktur tersebut secara keberlanjutan. Oleh karena itu, kegiatan pengabdian masyarakat dilakukan untuk membangun dan memperkuat kapasitas masyarakat lokal dengan menggunakan pendekatan active citizens yang dikembangkan oleh the British Council. Kegiatan ini dibagi menjadi tiga tahapan: perekrutan, pelatihan, dan pendampingan. Kegiatan ini, khususnya tahapan pelatihan berfokus pada dialog, refleksi, dan kerja sama agar masyarakat setempat dapat menjadi agen perubahan di desanya. Pelatihan selama empat hari ini telah memberikan dampak nyata dalam pengembangan soft skills para peserta yaitu dengan menumbuhkan kesadaran sosial mereka dan mendukung mereka untuk berperan aktif dalam membangun komunitas yang lebih baik. Para peserta diberdayakan untuk mengembangkan kepercayaan diri, pengendalian diri, dan keterampilan berdialog serta termotivasi untuk menciptakan perubahan sosial yang positif di komunitas mereka

    Mewujudkan Kemandirian Perempuan: Pendampingan Pemberdayaan PKK Mekar Sari Berbasis Pengolahan Virgin Coconut Oil (VCO) di Padukuhan Karanggede, Kulon Progo

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    Women's empowerment is a form of activity to realize social change in a planned manner as a solution to problems or to meet needs in community life. The YSI BEM KM UMY team implies an educational role in empowerment for five months starting from July-November 2022 to the PKK Mekar Sari Jatimulyo Village. Empowering the manufacture of Virgin Coconut Oil (VCO) oil is one of the ways PKK Mekar Sari is independent in realizing a smart and independent women's group. The objectives of empowerment are in the form of; 1) the formation of the Coconut Management Group (KELAPA) which acts as the person in charge of VCO Production; 2) increasing public understanding and independence regarding the use of coconuts into VCO; 3) the community is able to operate centrifugation equipment so that it produces better VCO; 4) the community is able to solve marketing problems  so that it makes it easier to sell VCOs. The empowerment method starts from problem identification, conceptualization stage, program implementation, as well as monitoring and evaluation. The results of this empowerment are in the form of; 1) the creation of the Padukuhan Karanggede community who are members of the KELAPA (Coconut Processing Group) organization who have an adequate understanding in making VCO; 2) the creation of the original VCO product of PKK Mekar Sari; 3) centrifugation device as an innovation in the production of VCO oil; 4) and, increasing public understanding related to marketing management science.Pemberdayaan perempuan merupakan bentuk kegiatan untuk mewujudkan perubahan sosial secara terencana sebagai solusi permasalahan atau pemenuhan kebutuhan dalam kehidupan bermasyarakat. TIM YSI BEM KM UMY mengimplikasikan peranan edukatif pemberdayaan selama lima bulan yang dimulai dari bulan Juli-November tahun 2022 kepada PKK Mekar Sari Desa Jatimulyo. Pemberdayaan pembuatan minyak Virgin Coconut Oil (VCO) menjadi salah satu cara usaha mandiri PKK Mekar Sari dalam mewujudkan kelompok perempuan yang cerdas dan mandiri. Adapun tujuan pemberdayaan berupa; 1) terbentuknya Kelompok Pengelola Kelapa (KELAPA) yang berperan sebagai penanggung jawab Produksi VCO; 2) peningkatan pemahaman dan kemandirian masyarakat mengenai pemanfaatan buah kelapa menjadi VCO; 3) masyarakat mampu mengoperasikan alat sentrifugasi sehingga menghasilkan VCO lebih baik; 4) masyarakat mampu menyelesaikan permasalahan marketing sehingga memudahkan dalam penjualan VCO. Adapun metode pemberdayaan, dimulai dari identifikasi permasalahan, tahap konseptualisasi, pelaksanaan program, serta monitoring dan evaluasi. Adapun hasil pemberdayaan ini berupa; 1) terciptanya masyarakat Padukuhan Karanggede yang tergabung dalam organisasi KELAPA (Kelompok Pengolahan Kelapa) yang memiliki pemahaman memadai dalam pembuatan VCO; 2) terciptanya produk VCO asli PKK Mekar Sari; 3) alat sentrifugasi sebagai inovasi pembuatan minyak VCO; 4) dan, peningkatan pemahaman masyarakat terkait ilmu manajemen pemasaran

    Analisis Implementasi Sistem Payroll Berbasis Digital dalam Meningkatkan Efisiensi dan Kesejahteraan Karyawan

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    In the ever-evolving digital era, information technology (IT) plays a vital role in enhancing efficiency and productivity in the business sector. The larger a company becomes, the more it relies on IT, due to the increasing amount of data that needs to be managed. This research focuses on Red Coffee Pandaan, a company engaged in the food and beverage industry with affordable offerings. The aim of this study is to analyze the implementation process of a digital payroll system within the company. In addition, the research measures the impact of the digital payroll system on payroll efficiency. A qualitative research method was used, involving observation, interviews, and documentation for data collection. The results show that implementing a digital payroll system can improve the efficiency of payroll processing by reducing human error and speeding up processing time. Moreover, the system enhances employee welfare by ensuring clear and accurate salary payments. It is expected that this research will assist businesses in adopting technology that supports more efficient human resource management

    Analisis Representasi Nilai Moral dalam Buku Teks Ekonomi SMA

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    This study explores the representation of moral values in senior high school Economics textbooks using a qualitative content analysis approach. The main focus is to identify values such as honesty, responsibility, justice, and social empathy as they appear in both text and illustrations. The textbooks were selected based on their relevance to the Indonesian education curriculum. The findings reveal that although the textbooks contain numerous illustrations related to economic, social, and political activities, moral values are not explicitly presented. Illustrations such as queues at gas stations or the distribution of social aid, which should reflect justice and social responsibility, are given insufficient attention. Economics teachers in Garut also expressed that while the importance of integrating moral values into learning is acknowledged, the available textbooks are still lacking in this regard. The development of more integrated and contextual learning materials is proposed as a solution to strengthen the teaching of moral values in economics education

    Pemahaman Perpajakan, Sanksi Pajak, Tarif Pajak, Patriotisme, dan Kepatuhan Wajib Pajak Orang Pribadi

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    Tax is one of the sources of state revenue, in fact tax is the largest source of state revenue. Thus, studies are still needed related to the factors that encourage taxpayers to comply with paying their taxes. so, to increase insight into the factors that influence taxpayer compliance, researchers conducted a study aimed at analyzing the influence of tax understanding, tax sanctions, tax rates, and patriotism on individual taxpayer compliance. The population of this study were Individual Taxpayers registered at the Tax Service Office throughout Indonesia. The sample of this study was individual taxpayers in Indonesia who had a Taxpayer Identification Number. The sampling technique in the study used convenience sampling. Data were collected by distributing questionnaires with the help of google form. The respondents in this study numbered 151 respondents. The data analysis technique used multiple regression analysis with the help of SPSS. This study obtained results that taxpayer compliance was influenced by tax understanding and tax rates. However, tax sanctions and patriotism did not affect individual taxpayer complianc

    Pengaruh Modal Sosial Terhadap Kemandirian Anggota Kelompok Tani Padi “Tani Makmur II” Desa Kecapi Kecamatan Tahunan Kabupaten Jepara

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    This study aimed to analyze the effect of social capital on the independence of farmer group members and to describe the characteristics of the social capital of group members. The study was conducted in Kecapi Village, Tahunan District, Jepara Regency in February 2025. The location of the study was determined purposively with 48 respondents. The data used in this study were primary data and secondary data. Data were analyzed using multiple linear regression analysis. The results of the study showed that the network was categorized as high with a percentage of 72.91%, trust was categorized as high at 81.25%, and norms were categorized as high at 85.42%. The independence in the farmer group was categorized as high with a percentage of 89.58%. Based on the multiple linear regression analysis, it was shown that social capital including networks, trust, and norms influenced the independence of members of the Padi Tani Makmur II Farmer Group by 58.5%, while the remaining 41.5% was influenced by other variables not included in this study. The variables that partially influenced the independence of farmer group members were variable X1 (Network) and X3 (Norms), while variable X2 (Trust) did not partially influence the independence of members. Based on the results of the study, efforts were needed to increase cooperation with external parties or stakeholders to enhance independence

    Perbandingan Kelayakan Usaha dan Sensitifitas Harga Telur asin Original dan Daun Jintan Plectanthrus amboinicus) Tanpa Bau Amis Rasa Pedas Cabe Merah

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    The potential for diversification of processed salted egg products that have high economic value is still wide open. To increase the competitiveness and added value of the product, innovation is needed through the addition of natural ingredients to make it richer in taste and not smell fishy. Therefore, this study aims to analyze the comparative feasibility of the original salted egg business with the variant of adding oregano leaves with a spicy red chili flavor. The research method used is descriptive quantitative regarding the analysis of the feasibility of the business calculation of fixed costs, variable costs, revenue, income, R/C ratio, and elasticity. Data collection was carried out through experiments in the Agribusiness laboratory, Faculty of Agriculture, University of Perjuangan Tasikmalaya. The results of this study indicate that the formulation of salted eggs with the addition of oregano leaves (Plectranthus amboinicus) and red chili has a positive impact on sensory, economic, and strategic aspects. Sensorially, there was a significant increase in the attributes of herbal aroma, spicy taste, and aftertaste, and a decrease in fishy odor, which is thought to be influenced by the volatile aromatic compounds from oregano leaves. Economically, this treatment generates a net income of Rp792,777; the R/C ratio of 2.70 indicates that this innovation is very efficient and worth developing. Sensitivity analysis of selling price (Rp6,500–Rp7,500) and production volume (180–300 grains) indicates that both premium pricing strategies and production expansion have a positive impact on profitability. This innovative product has comparative and differentiating advantages in positioning itself as a gourmet product or functional red chili pepper oregano leave

    Analisis Kontribusi Perusahaan Perkebunan Kelapa Sawit dalam Pemenuhan Kebutuhan Hidup Karyawan di PT Rimbun Sawit Sejahtera Kabupaten Kampar, Riau

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    This study aims to find out the form of the company's contribution in meeting the living needs of employees, to analyze how much employee income contributes to the fulfillment of employees' living needs, and to find out the company's and employees' strategies in meeting the living needs of employees at PT Rimbun Sawit Sejahtera, Kampar Regency, Riau. This research will be carried out in August 2024. The method used in this study is a quantitative descriptive method. The samples in this study are BHL employees, SKU employees, and staff taken based on stratified random sampling techniques. The data collection techniques used include observation, interviews, questionnaires, and documentation. The data analysis technique used is descriptive statistical analysis and using a Likert scale. The results of the study show that the form of the company's contribution in meeting the living needs of BHL employees, SKU employees, and staff consists of compensation, facilities, education and training, health and wellbeing, and awards and recognition. The contribution of employee income to the fulfillment of physiological needs was 86.8% for SKU employees and 23.6% for Staff. BHL employees use all of their income for physiological needs because the income they earn is smaller than their expenses. The company's strategy to meet the needs of employees includes the company providing additional compensation, facilities, activity support, appreciation, and opportunities for employees to learn and develop and strategies carried out by employees to meet their life needs, including having a business, a side job, and borrowing from neighbors/family

    Peran Gereja dalam Pemberdayaan Ekonomi Jemaat Melalui Pertanian: Studi pada GKS Jemaat Pamalar

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    Poverty remains a persistent issue that continues to attract the attention of various parties, including the church. As a social and spiritual institution, the church has a strategic role in empowering the economy of its congregation. This study aims to analyze the role of the Sumba Christian Church (GKS) Pamalar Congregation in congregational economic empowerment through the "Kebun Jemaat" program, an agriculture-based initiative. This research employs a qualitative method with a descriptive approach. Data were collected through participatory observation and in-depth interviews with church leaders and congregation members involved in the program. The findings indicate that the "Kebun Jemaat" program contributes to improving the congregation's economy by utilizing church members' land for cultivating horticultural crops, such as tomatoes and chili peppers, which are then processed into value-added products. The success of this program is supported by factors such as active involvement of the church and congregation, resource availability, and support from the government and related organizations. However, the program also faces several challenges, including land limitations due to temporary land loans, low congregation participation in crop maintenance, and a lack of capital for further business development. Therefore, more sustainable strategies are needed, such as securing permanent land ownership and enhancing congregation members' skills in agricultural business management. This study confirms that the church can play a crucial role in congregational economic empowerment through approaches based on local potential and community involvement

    ANALISIS PENDAPATAN USAHATANI MINAPADI (Studi Kasus Di Desa Arjasari Kecamatan Leuwisari Kabupaten Tasikmalaya)

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    Penelitian ini bertujuan untuk menganalisis pendapatan usahatani minapadi sebagai salah satu bentuk integrasi sistem pertanian dan perikanan yang diterapkan oleh petani di Desa Arjasari, Kecamatan Leuwisari, Kabupaten Tasikmalaya. Minapadi merupakan sistem budidaya padi yang dikombinasikan dengan pemeliharaan ikan dalam satu lahan sawah, yang dinilai mampu meningkatkan efisiensi, produktivitas, dan pendapatan petani. Penelitian ini menggunakan pendekatan deskriptif kualitatif dengan metode studi literatur dan analisis pendapatan. Hasil penelitian menunjukkan bahwa seluruh kategori petani (pemilik-penggarap dan penggarap dengan sistem bagi hasil) memperoleh pendapatan bersih dengan nilai R/C Ratio > 1, yang berarti usahatani minapadi layak secara finansial. Pendapatan tertinggi diperoleh oleh petani pemilik-penggarap sebesar Rp 32.008.970/ha/musim dengan nilai R/C Ratio sebesar 3,95, sedangkan kategori penggarap lainnya tetap memperoleh keuntungan meskipun dengan margin yang bervariasi tergantung sistem bagi hasil dan struktur biaya. Sistem minapadi terbukti memberikan manfaat ganda berupa hasil padi dan ikan sekaligus, serta mampu meningkatkan efisiensi penggunaan sumber daya, menekan hama dan penyakit, serta memperbaiki struktur tanah. Studi ini memperkuat temuan-temuan sebelumnya bahwa minapadi merupakan solusi budidaya berkelanjutan yang berpotensi memperkuat ketahanan pangan dan kesejahteraan petani di tingkat loka

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