Rumah Jurnal Universitas Majalengka
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    PKM BUMDES SARI MEKAR BUANA: OPTIMALISASI AKUNTANSI, PAJAK, DAN STRATEGI PENGEMBANGAN USAHA

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    Program Kemitraan Masyarakat dilaksanakan pada BUMDes Sari Mekar Buana di Desa Buahan Kaja, Gianyar, untuk meningkatkan kualitas pengelolaan usaha desa melalui optimalisasi sistem informasi akuntansi, kepatuhan pajak, dan strategi pengembangan usaha. Permasalahan utama yang dihadapi mitra meliputi pencatatan keuangan manual, keterbatasan pemahaman regulasi perpajakan, serta strategi bisnis yang belum berbasis digital. Kegiatan dilakukan melalui lima tahapan, yaitu sosialisasi, pelatihan, penerapan teknologi, pendampingan, dan evaluasi. Metode pelaksanaan meliputi pelatihan pencatatan keuangan digital, penyuluhan perpajakan terkini, dan pelatihan strategi bisnis digital berbasis media sosial. Hasil kegiatan menunjukkan peningkatan pemahaman peserta sebesar 35–40 persen pada aspek akuntansi digital, kepatuhan perpajakan, dan pemasaran digital. BUMDes mulai menerapkan aplikasi pencatatan keuangan sederhana, simulasi pelaporan pajak, serta konten promosi digital. Program ini menghasilkan dampak positif terhadap peningkatan transparansi keuangan, profesionalisme pengelolaan usaha, dan daya saing ekonomi desa. Simpulan menunjukkan bahwa pendampingan berkelanjutan dan penerapan teknologi digital menjadi kunci keberlanjutan usaha desa

    TIKTOK SEBAGAI MEDIA PROMOSI DIGITAL UNTUK MENDUKUNG PENGEMBANGAN DESA BAKALEREK, KECAMATAN NUBATUKAN

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    Kegiatan ini bertujuan untuk menjelaskan pemanfaatan media sosial TikTok sebagai media promosi digital dalam mendukung pengembangan Desa Bakalerek, Kecamatan Nubatukan, Kabupaten Lembata. Fokus kegiatan adalah pelestarian dan promosi budaya lokal, khususnya tarian tradisional Sirih Pinang. Metode pelaksanaan terdiri dari tahap persiapan, tahap pelaksanaan, dan tahap Evaluasi yang mencakup identifikasi potensi budaya, pelatihan pembuatan konten digital, serta sosialisasi kepada masyarakat dan perangkat desa. TikTok dipilih sebagai platform karena kemudahan akses, daya jangkau luas, serta daya tariknya bagi generasi muda. Hasil kegiatan menunjukkan bahwa TikTok efektif digunakan sebagai sarana promosi budaya dan ekonomi kreatif desa, memperkuat identitas lokal, dan meningkatkan partisipasi masyarakat dalam pembangunan desa. Konten video tarian Sirih Pinang yang diproduksi berhasil menarik perhatian audiens dan menjadi contoh inovasi promosi berbasis kearifan lokal. Kegiatan ini membuktikan bahwa media sosial dapat menjadi alat strategis dalam pengembangan desa secara digital, kreatif, dan kolaboratif

    The Implementation of the Mendhak Sanggring Tradition as an Ethnopedagogical Learning Resource in Elementary School

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    This study aims to integrate the values of cooperation (gotong royong) and social responsibility into Civic Education (PPKn) learning through the Mendhak Sanggring tradition as a form of ethnopedagogical implementation in elementary schools. The research employed a qualitative exploratory approach with limited development (Research and Development). The subjects consisted of the principal, a sixth-grade teacher, and twelve students from SD Darul Ilmi Surabaya. Data were collected through observation, interviews, documentation, and analysis of students’ worksheets (LKPD). The learning process combined the Experiential Learning and Project-Based Learning (PjBL) models. The results revealed that the integration of the Mendhak Sanggring local tradition significantly enhanced students’ understanding and internalization of cooperative and social responsibility values. Analysis of the students’ worksheets showed that 84% of students were able to identify social values within the local cultural context, and all of groups successfully demonstrated the application of these values through a video project. Therefore, the integration of the Mendhak Sanggring cultural values into Civic Education learning based on ethnopedagogy is effective in developing cooperation and social responsibility while preserving local wisdom as a contextual learning resource in elementary educatio

    Using Using Batik in Sidomukti Village as an Etnopedagogical Learning Resource: Pemanfaatan Batik di Desa Sidomukti Sebagai Sumber Belajar Etnopedagogis

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    Batik is one of the identities of the Indonesian nation. Batik is one of the common things in Indonesia related to one of the cultural diversity in Indonesia. The motifs in batik are closely related to life and Javanese culture which is quite strong. One of the Nusantara batik that is quite famous in East Java, specifically in Magetan Regency, is sidomukti batik. Sidomukti batik has quite a lot of its own motifs, each of which certainly has its own meaning and significance. It can be called sidomukti batik because this batik is made in the Sidomukti village area, this village is one of the villages in Magetan Regency that produces quite a lot of batik and of course many motifs have their own meaning and significance. Sidomukti Magetan batik has its own characteristics, namely batik with bamboo motifs. This existence of this research was conducted with the aim of utilizing sidomukti batik as a learning resource for ethnopedagogy. This study used a descriptive qualitative research design. After conducting the research, it can be concluded that sidomukti batik can be used as a learning resource for ethnopedagogy in elementary schools. Moreover, in a broader context, this research has illustrated how local art traditions can be transformed into innovative and sustainable learning media, which contribute to the achievement of SDG 4: quality education and preservation of Indonesian cultural heritage. Keywords: Batik, identity, learning resources, ethnopedagogy

    Pembawa Acara Andal untuk Pemuda-Pemudi Desa Cikalong Kec. Sukahaji Kab. Majalengka

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    Tujuan pengabdian ini adalah untuk memberikan pelatihan dan kiat sukses menjadi pembawa acara yang efektif kepada pemuda-pemudi Desa Cikalong, Kecamatan Sukahaji, Kabupaten Majalengka. Kegiatan ini bertujuan untuk meningkatkan kemampuan komunikasi dan public speaking bagi generasi muda di desa tersebut. Metode yang digunakan dalam kegiatan ini adalah pendekatan kualitatif deskriptif, dengan teknik pengumpulan data melalui wawancara, observasi, dan dokumentasi. Hasil penelitian menunjukkan bahwa pelatihan public speaking dapat meningkatkan rasa percaya diri dan kemampuan berbicara di depan umum. Dengan demikian, kegiatan ini berkontribusi pada pembekalan keterampilan komunikasi yang berguna dalam berbagai aspek kehidupan sosial dan pekerjaan

    Employee Performance: The Role of Compensation and Work Motivation

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    Employee performance is the result produced by individuals that is relevant to the tasks and roles assigned, evaluated in terms of quality, quantity, and timeliness, and influenced by both internal and external factors. Compensation and work motivation are significant determinants of performance. This study aims to examine the effect of compensation and work motivation on employee performance at PT. PG Rajawali II Unit Jatitujuh Majalengka. The research employs descriptive and verification methods. The population in this study consists of permanent employees of PT. PG Rajawali II Unit Jatitujuh Majalengka, with a sample size of 102 respondents. The data collection method applied is a questionnaire. Instrument evaluation is conducted using validity and reliability testing. This study applies classical assumption tests, model feasibility tests (F-test), multiple linear regression, coefficient of determination (R²), and hypothesis testing (t-test) as analytical methods. The research findings reveal that “compensation has a positive and significant effect on employee performance, as does work motivation, which also has a positive and significant effect on employee performance.” This means that the higher the compensation provided, the better the employee performance, and the higher the work motivation, the better the employee performance will be

    Determinants of Household Financial Management: Literacy, Attitudes, and Income

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    Household financial management involves the regulation of family income, expenditures, investments, and savings as a mechanism to achieve both short-term and long-term financial goals. Deficiencies in the application of financial literacy, sound financial attitudes, and adequate income levels can expose individuals to risks such as online loans, non-performing credit, and even divorce, largely stemming from a lack of understanding in managing household finances. The purpose of this study is to identify the impact of Financial Literacy, Financial Attitudes, and Income on Household Financial Management. This study adopts a quantitative research approach with a focus on descriptive and verificative analysis. The research population consists of all households of student guardians at TKIT Al Muyassar, Cigasong District, Majalengka Regency. Sampling was conducted using a non-probability sampling technique with a saturated sampling method, resulting in a sample of 30 respondents. The analytical techniques applied include multiple linear regression, the coefficient of determination test, and hypothesis testing. The results of this study indicate that Financial Literacy has a significant effect on Household Financial Management. Financial Attitude has a significant effect on Household Financial Management. Income has a significant effect on Household Financial Management

    The Role of Interpersonal Communication in Employee Relationships at STIE Yasa Anggana

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    This study aims to analyze the role of interpersonal communication in building relationships between individual employees (staff) at STIE “Yasa Anggana” Garut. Using a descriptive qualitative approach through in-depth interviews, observation, and documentation of 13 informants from various work units, this study explores the forms of interpersonal communication, factors that influence its effectiveness, and obstacles that arise in work interactions. The analysis uses indicators of interpersonal communication effectiveness according to Joseph A. DeVito, namely openness, empathy, support, positive attitude, and equality. The results of the study indicate that interpersonal communication plays a significant role in building harmonious work relationships, improving coordination, and strengthening emotional bonds between employees. However, various obstacles were found such as a lack of information transparency, the dominance of informal communication, emotional sensitivity, and minimal support between units. This study confirms that effective interpersonal communication is an important foundation for creating collaboration and a positive work climate in the campus environment. These findings are expected to be the basis for improving formal communication practices, increasing interpersonal competence, and strengthening a supportive work culture

    Literature Study: The Influence of the Sorogan Method in Reading Classical Islamic Texts at the Al-Mizan Panongan Islamic Boarding School

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    Considering that many students have difficulty understanding and reading the yellow book correctly, this article discusses how the Sorogan approach can be applied in reading the book. Among them are the lack of efficient teaching methods and the inability to read Arabic correctly. The main competency required by students in modern and traditional Islamic boarding schools is the ability to read the Yellow Book. Apart from that, it will be easier for children to read the yellow book using the Sorogan method. A literature review or library research method was used in this investigation. Content analysis is the data analysis method used. Reading the literature several times and comparing it to other works can maintain validity and reduce inaccurate information when assessing data

    Development of Science and Student Mindsets Toward Muhammadiyah Al-Islamiah through Information Technology and Artificial Intelligence

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    Artificial Intelligence (AI) in strengthening student mindsets regarding the values of Al-Islam and Kemuhammadiyahan (AIK) within Muhammadiyah Higher Education institutions. Amidst the disruption of the Industrial Revolution 4.0, this paper analyzes how technology can serve as a catalyst for the Tajdid (reform) movement. Using a qualitative descriptive method supported by simulated perception data, the research objectives are focused on evaluating digital readiness and ethical considerations in religious education. The results indicate that students possess a high level of technological readiness, with a specific emphasis on the urgency of an "Islamic AI Ethics" framework, scoring 4.7/5. The key finding is theoretical in nature, concluding that utilizing AI as a personalized cognitive assistant can accelerate the internalization of Muhammadiyah’s progressive Islamic ideology. However, implications show that the development of an authoritative, institution-verified data repository is crucial to ensuring digital dakwah remains grounded in authentic Muhammadiyah methodology, specifically Manhaj Tarjih

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