E-Jurnal UMNAW (Universitas Muslim Nusantara Al Washliya)
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Laporan Keuangan UMKM Berdasarkan SAK EMKM di Desa Klambir Lima Kebun Kecamatan Hamparan Perak
This study aims to analyze the process of preparing financial statements in Micro, Small and Medium Enterprises (MSMEs) based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). SAK EMKM is designed to make it easier for MSMEs to prepare financial reports in accordance with applicable accounting standards, so as to increase transparency, accessibility to financing, and better decision making. The research method used a qualitative-descriptive approach with data collection through interviews, observations, and document studies. The research subjects involved MSME actors from various business sectors located in the research area. The main focus is on business actors' understanding of SAK EMKM, challenges in its implementation, and perceived benefits
Pengaruh Literasi Wakaf, Transparansi Laporan Keuangan, dan Inovasi Produk Keuangan Syariah terhadap Minat Masyarakat dalam Berwakaf Tunai di Kota Medan
This study aims to analyze the influence of Waqf Literacy, Financial Report Transparency, and Islamic Financial Product Innovation on the Community's Interest in Cash Waqf in Medan City. The research adopts a quantitative approach, with data collected through questionnaires from 150 respondents in specific areas of Medan City. Data analysis was conducted using multiple linear regression with the help of SPSS version 23.The results show that partially, Waqf Literacy, Financial Report Transparency, and Islamic Financial Product Innovation positively and significantly influence the community's interest in cash waqf. Simultaneously, these three variables also contribute significantly to increasing interest. These findings emphasize the importance of improving literacy, transparency, and innovation in creating a more attractive and trustworthy cash waqf ecosystem. This study contributes novelty by integrating these three variables in the context of cash waqf in Medan City
Penerapan Pajak Penghasilan Pasal 22 Atas Pembelian Barang Di Badan Narkotika Nasional Kabupaten Mandailing Natal
This research was carried out at the National Narcotics Agency (BNN) Mandailing Natal Regency.The purpose of this research is to determine the application of Income Tax (PPh) Article 22 on theprocurement of goods at the National Narcotics Agency (BNN) Mandailing Natal Regency bycomparing the current regulations, namely Law Number 36 of 2008 concerning the fourth amendmentto the Law. Number 7 of 1983 concerning Income Tax. The data used in this research is data for theyear 2023. Data collection used interview and observation techniques. The data analysis techniqueuses descriptive statistical analysis techniques with the documents used in the form of: tax assistantbook, budget realization report, details of working unit working papers and proof of tax collection.Based on the results of the research conducted, it can be concluded that the application of IncomeTax (PPh) Article 22 on the procurement of goods at the National Narcotics Agency (BNN)Mandailing Natal Regency is in accordance with Law Number 36 of 2008 concerning the fourthamendment to Law Number 7 of 2008 1983 concerning Income Tax
THE ANALYSIS OF THE TEACHER’S ROLE IN ENGLISH LEARNING BASED ON THE INFORMATION, COMMUNICATION, AND TECHNOLOGY
Penelitian ini bertujuan untuk menganalisis peran guru dalam proses pembelajaran Bahasa Inggris berbasis ICT (Information, Communication, And Technology). Metode penelitian yang digunakan dalam penelitian ini adalah penelitian kualitatif dengan pendekatan etnografi. Data dari penelitian ini berupa informasi yang didapat melalui peristiwa, informan, dan dokumentasi dengan menggunakan analisis data etnografi yaitu teknik analisis data yang mencakup empat tahapan yaitu analisis domain, analisis taksonomi, analisis komponen, dan analisis tema budaya. Adapun hasil dari penelitian menunjukkan bahwa ada tujuh peran guru dalam proses pembelajaran Bahasa Inggris berbasis ICT SMA Al- Azhar Medan. Peran guru yang ditemukan dalam pembelajaran bahasa Inggris yang berbasis ICT di SMA AL- Azhar Medan adalah guru berperan sebagai fasilitator, motivator, creator, pembimbing, evaluator, partner belajar dan teladan bagi siswa
PENERAPAN MODEL DISCOVERY LEARNING PADA MATERI KEPENDUDUKAN JEPANG DI INDONESIA
The form of the nationalist character of class XI students has not been clearly seen, the sense of responsibility as students who have the character of nationalism fade. In reality, the younger generation in the current era is less interested in the history of the nation. In learning history, the dominant teacher uses lecture and discussion methods so that students are bored and passive. One of the efforts to solve this problem is the application of an e-booklet-based discovery learning model in learning history on Japanese population material in Indonesia to foster the nationalist character of class XI students. This research uses descriptive qualitative research. Data collection techniques in this study using observation, interviews and documentation. The results of this study indicate that the application of the discovery learning model based on e-booklets on the Japanese population material in Indonesia class XI at SMAN 1 Tulungagung, namely students can find the idea of essential values contained in the Japanese population material in Indonesia through e-booklet media by applying the discovery learning model in the form of integrity values, patriotism , and love for the homeland as an effort to instill the values of nationalism in students. The implication of the application of the discovery learning model based on e-booklets on Japanese population material in Indonesia class XI at SMAN 1 Tulungagung is that students can apply the value of integrity when learning history, students can apply the value of patriotism when learning history, students can apply the value of love for the homeland in when studying history
PENGARUH MOTIVASI INTRINSIK TERHADAP HASIL BELAJAR EKONOMI SISWA
The purpose of this study was to determine the effect of intrinsic motivation on the learning outcomes of students in economic education. The population of the study was all 60 students in grade XII of SMA Swasta Nurul Hasanah Tembung consisting of 2 parallel classes. The number of samples determined in this study was 60 students consisting of class XI-1 = 30 people and X-2 IPS = 30 people, which were taken in total (total sampling). The tools used to collect data in this study were Observation, Questionnaires. From the results obtained a correlation value of 0.256, while the correlation value in the correlation table (For N = 60 and significance level = 0.05) obtained a value of 0.250. While the magnitude of the correlation value of the calculation results (t) is 2.015 While the magnitude of the value (t) in the table is 1.67 for V = 60 and significant 95% (t = 0.95). Thus, the hypothesis that has been set can be accepted as true because the value of t(count) > t(table) or 2.015 > 1.67, meaning that the hypothesis that states "there is an influence of intrinsic motivation on the results of learning economics of class XI students of SMA Swasta Nurul Hasanah Tembung", can be accepted as true because the value of t(count) > t(table) or 2.015 > 1.67
EVALUASI PERAN BIG DATA DALAM MEMBENTUK STRATEGI KEWIRAUSAHAAN DAN PENGAMBILAN KEPUTUSAN: SYSTEMATIC LITERATURE REVIEW (SLR)
This research is the result of a Systematic Literature Review (SLR) aimed at demonstrating how Big Data shapes business strategies and decisions. This study involves a literature review of 200 articles sourced from Google Scholar, Scopus, and IEEE. Patterns, trends, and relationships in the literature were identified using analytical tools such as Publish or Perish and VOSviewer. The findings show that VOSviewer is effective in visualizing bibliometric data analysis to gain a better understanding of re-search dynamics, particularly in specific geographical contexts. (Sutisna, 2024). The results reveal that Big Data contributes to enhancing the speed and accuracy of decision-making strategies. Com-panies can identify market trends, understand customer behavior, and optimize operations through in-depth data analysis. This study also highlights the challenges of implementing Big Data, such as the need for adequate technological infrastructure and attention to data privacy. The analysis shows that integrating Big Data into organizational strategies can improve operational efficiency and drive prod-uct and service innovation. This research provides valuable insights for business practitioners on lev-eraging Big Data to gain a competitive advantage in the modern era.Penelitian ini merupakan hasil dari Systematic Literature Review (SLR) yang bertujuan menunjukkan bagaimana Big Data membentuk strategi dan keputusan bisnis. Kajian ini melibatkan analisis literatur dari 200 artikel yang bersumber dari Google Scholar, Scopus, dan IEEE. Pola, tren, dan hubungan dalam literatur diidentifikasi menggunakan alat analisis seperti Publish or Perish dan VOSviewer. Hasilnya menunjukkan bahwa VOSviewer efektif untuk memvisualisasikan analisis data bibliometrik guna memahami dinamika penelitian, khususnya dalam konteks geografis tertentu. (Sutisna, 2024). Hasil penelitian mengungkap bahwa Big Data berperan dalam meningkatkan kecepatan dan akurasi pengambilan keputusan strategi. Perusahaan dapat mengenali tren pasar, memahami perilaku pelanggan, dan mengoptimalkan operasional melalui analisis data yang mendalam. Penelitian ini juga menyoroti tantangan dalam penerapan Big Data, seperti kebutuhan infrastruktur teknologi yang memadai dan perhatian terhadap privasi data. Analisis menunjukkan bahwa integrasi Big Data ke dalam strategi organisasi dapat meningkatkan efisiensi operasional dan mendorong inovasi produk serta layanan. Studi ini memberikan wawasan penting bagi praktisi bisnis tentang pemanfaatan Big Data untuk memperoleh keunggulan kompetitif di era modern
PENGARUH PRODUK DAN PROMOSI TERHADAP PENINGKATAN PENJUALAN PADA USAHA IBU-IBU DESA BAKARAN BATU, DELI SERDANG
ABSTRACT
Village development implementing self-reliance through mutual cooperation values is part of the uniqueness of village communities that remain sustainable. Bakaran Batu is a village located in North Sumatra Province, Deli Serdang Regency, Lubuk Pakam District, where mothers continue to strive to advance the village and empower the village community's economy by continuing to involve all major stakeholders in the village. Several problems arise from the high rate of economic growth, so that in every effort they must think about Products and Promotions in all fields according to the needs of the community, resulting in an increase in sales. The purpose of this study was to determine the effect of products and promotions on increasing sales in the businesses of mothers in Bakaran Batu Village, Deli Serdang. The independent variables (independent X) consist of Products, and Promotions, and the dependent variable (dependent Y) is Sales Increase, then find the dominant variable. Quantitative descriptive analysis is a method in this study. The results of the analysis of multiple regression show that Products (X1), Promotions (X2), each can affect Sales Increase by looking at the magnitude of the regression coefficient obtained. Quantitative research methods are used to emphasize testing the theory used with research variables measured, data analyzed using statistical procedures, with the help of SPSS Software Applications. From the results of the partial coefficient test (r) it will be obtained that the independent variable is more dominant than the dependent variable. The targeted output of this proposed research is to be published in a Research Journal that has the Journal Online System (OJS). Therefore, the researcher is interested in raising a research title "The Influence of Products and Promotions on Increasing Sales in the Business of Women in Bakaran Batu Village, Deli Serdang".
Keywords: Products, Promotions, Increasing Sales.ABSTRAK
Pembangunan Desa menerapkan keswadayaan melalui nilai-nilai kegotongroyongan merupakan bagian dari keistimewaan masyarakat desa yang tetap lestari. Bakaran Batu adalah desa terletak di Provinsi Sumut, Kab. Deli Serdang, Kecamatan Lubuk Pakam, dimana Ibu-Ibu tetap terus berupaya memajukan desa dan pemberdayaan ekonomi masyarakat desa dengan tetap melibatkan semua pemangku kepentingan utama di desa. Beberapa permasalahan yang timbul dari Peningkatan laju pertumbuhan ekonomi yang tinggi, sehingga dalam setiap usahanya harus memikirikan Produk dan Promosi disegala bidang sesuai dengan kebutuhan masyarakat sehingga menimbulkan Peningkatan penjualan. Tujuan dari penelitian ini untuk mengetahui pengaruh produk dan promosi terhadap peningkatan penjualan pada usaha ibu-ibu Desa Bakaran Batu, Deli Serdang. Variabel bebas (independen X) terdiri dari Produk, dan Promosi, dan variabel terikat (dependen Y) adalah Peningkatan Penjualan, selanjutnya mencari variabel yang dominan. Analisis deskriptif kuantitaif nerupakan metode dalam penelitian ini. Hasil Analisis dari regresi berganda menunjukkan Produk (X1), Promosi (X2), masing masing dapat mempengaruhi Peningkatan Penjualan dengan melihat besarnya koefisien regresi yang diperoleh. Metode penelitian kuantitatif dipakai untuk menekankan Pengujian terhadap teori yang dipakai dengan variabel-variabel penelitian diukur, dianalisa data menggunakan prosedur statistik, dengan bantuan Aplikasi Software SPSS. Dari hasil uji koefisien parsial (r) akan diperoleh variabel independent lebih dominan terhadap variabel dependen. Luaran yang ditargetkan dari Penelitian yang diusulkan ini adalah Diterbitkan pada Jurnal Penelitian yang sudah Journal Online System (OJS). Oleh karena itu Peneliti tertarik mengangkat sebuah judul penelitian “Pengaruh Produk Dan Promosi Terhadap Peningkatan Penjualan Pada Usaha Ibu-Ibu Desa Bakaran Batu, Deli Serdang”.
Kata Kunci : Produk, Promosi, Peningkatan Penjualan
Peningkatan Mutu Kemasan Produk Olahan Kelompok Wanita Tani Cantik Bahari Semarang Melalui Implementasi Mesin Sealer Band
Secara konseptual pemberdayaan masyarakat didefinisikan sebagai sebuah konsep pembangunan ekonomi yang merangkum nila-nilai sosial. Masyarakat di Tambakmulyo, terutama Kelompok Wanita Tani Cantik Bahari, telah memanfaatkan lahan taman yang diberikan untuk menghasilkan beragam produk olahan dari tanaman yang mereka tanam. Mitra menggarap hasil tangkapan laut, seperti kerupuk dan keripik. Namun, tantangan muncul dalam hal pengemasan produk, kualitas kemasan, dan pemasaran produk. Metode pelaksanaan pengabdian masyarakat dilakukan melalui ceramah, pelatihan dan pendampingan. Melalui implementasi teknologi mesin sealer band, meningkatkan mutu dan variasi produk mitra. Pada produk olahan jenis kerupuk dan keripik dapat menambah masa konsumsi produk menjadi lebih lama sedangkan jenis produk kopi dapat menjaga aroma kopi tetap terjaga. Hasil panen dan produk olahan mereka memiliki peluang pemasaran yang lebih luas. Dengan dukungan yang tepat, pemberdayaan masyarakat dapat menjadi instrumen penting dalam meningkatkan kesejahteraan dan perkembangan ekonomi di daerah tersebut.Secara konseptual pemberdayaan masyarakat didefinisikan sebagai sebuah konsep pembangunan ekonomi yang merangkum nila-nilai sosial. Masyarakat di Tambakmulyo, terutama Kelompok Wanita Tani Cantik Bahari, telah memanfaatkan lahan taman yang diberikan untuk menghasilkan beragam produk olahan dari tanaman yang mereka tanam. Mitra menggarap hasil tangkapan laut, seperti kerupuk dan keripik. Namun, tantangan muncul dalam hal pengemasan produk, kualitas kemasan, dan pemasaran produk. Metode pelaksanaan pengabdian masyarakat dilakukan melalui ceramah, pelatihan dan pendampingan. Melalui implementasi teknologi mesin sealer band, meningkatkan mutu dan variasi produk mitra. Pada produk olahan jenis kerupuk dan keripik dapat menambah masa konsumsi produk menjadi lebih lama sedangkan jenis produk kopi dapat menjaga aroma kopi tetap terjaga. Hasil panen dan produk olahan mereka memiliki peluang pemasaran yang lebih luas. Dengan dukungan yang tepat, pemberdayaan masyarakat dapat menjadi instrumen penting dalam meningkatkan kesejahteraan dan perkembangan ekonomi di daerah tersebut
Penyuluhan Bahaya Narkoba serta Upaya Pencegahannya di Kalangan Remaja Kepada Siswa SMK 2 Wisata Perintis, Kota Depok.
This counseling aims to improve the understanding of SMK 2 Wisata Perintis Depok students regarding the dangers of drugs and preventive measures. Methods used include pre-test, post-test, material counseling, and interactive activities such as discussions and ice-breaking. Results show that the average student's understanding increased from 76% to 89% post-counseloring. This indicates the effectiveness of the activities in enhancing students' awareness of drug dangers. This activity underscores the importance of the school's role in combating drug abuse among teenagers.Penyuluhan ini bertujuan untuk meningkatkan pemahaman siswa SMK 2 Wisata Perintis Depok tentang bahaya narkoba dan upaya pencegahannya. Metode yang digunakan mencakup pre-test, post-test, penyuluhan materi, serta aktivitas interaktif seperti diskusi dan ice-breaking. Hasil menunjukkan bahwa rata-rata pemahaman siswa meningkat dari 76% menjadi 89% setelah penyuluhan. Hal ini mencerminkan efektivitas kegiatan dalam menambah wawasan siswa tentang bahaya narkoba. Kegiatan ini menunjukkan pentingnya peran sekolah dalam memerangi penyalahgunaan narkoba di kalangan remaja