El-Mujtama: Jurnal Pengabdian Masyarakat

Analisis Nilai Karakter Islam dalam Matan Tuhfatu Al-Athfal dan Matan Al-Jazariyyah

2025-07-24T16:57:15+00:00

The degradation of ethics among Indonesia's younger generation has reached an alarming level, reflected in the prevalence of violence, sexual crimes, and the negative influence of social media. Failures in instilling noble values and the weak role of character education within curricula predominantly focused on cognitive aspects underscore the urgent need to revitalize the education system based on classical Islamic scholarship. Two monumental works, Tuḥfatul Aṭhfal and Al-Jazariyyah, frequently cited as primary references in Tajwid (Quranic recitation) studies, contain rich character values that remain underexplored. This study aims to identify the character values embedded within these two texts and evaluate their relevance to contemporary Islamic education. Employing a qualitative research methodology, it utilizes library research and content analysis of the primary texts (Tuḥfatul Aṭhfal and Al-Jazariyyah) along with secondary sources such as commentaries (syarah) and character education literature. The analysis revealed 12 core character values: God-consciousness, humility, respect for teachers, creativity, curiosity, discipline, social concern, patience, justice, continuous development, love of peace, and diligence. These values demonstrate strong relevance to the Ministry of Education and Culture's Character Education Strengthening Program (PPK) and offer solutions to the ongoing character crisis. Integrating these values into the formal curriculum through content integration, innovative teaching methods, and family-school collaboration is believed to be instrumental in shaping a generation possessing noble character and resilience in facing global challenges.

Hubungan Hygiene Sanitasi dengan Kejadian Diare pada Masyarakat di Lingkungan II Gg Kolam Kelurahan Deli Tua Barat Kecamatan Deli Tua pada Tahun 2025

2025-07-25T21:19:35+00:00

Diarrhea is one of the environment-based diseases that remains a public health problem in Indonesia, especially in areas with poor hygiene and sanitation conditions. This study aims to determine the relationship between hygiene and sanitation with the incidence of diarrhea among the community in Lingkungan II Gg Kolam, Deli Tua Barat Subdistrict, Deli Tua District in 2025. This research used a quantitative method with a cross-sectional approach. A total of 55 respondents were selected using purposive sampling from a total population of 120 people. Data were collected through structured questionnaires and direct observation, then analyzed using the chi-square test with a 95% confidence level. The statistical test results showed a significant relationship between latrine facilities and the incidence of diarrhea (p = 0.050; OR = 0.306), as well as a highly significant relationship between hygiene behavior and the incidence of diarrhea (p = 0.000; OR = 0.089). The study concludes that improving the quality of environmental sanitation through the provision of proper latrine facilities and the promotion of hygiene behaviors such as regular handwashing with soap is essential to reduce the incidence of diarrhea.

Pola Penerapan Workshop Edusosiopreneurship Seni Lukis Memotret Kekayaan Alam Pacitan melalui Pendekatan Self Determination Theory dan Game-Based Learning untuk Hilirisasi Merchandise Komunitas

2025-07-25T21:19:07+00:00

This research aims to explore the pattern of applying painting edusosiopreneurship workshops as a means to photograph Pacitan's natural wealth and turn it into creative products in the form of community merchandise. The approach used is Self Determination Theory (SDT) to build participants' intrinsic motivation and Game-Based Learning (GBL) to create an interactive and fun learning experience. This workshop activity is designed to explore the visual potential of the local landscape of Pacitan and integrate it into the creative process of painting that is oriented towards social entrepreneurship. Through descriptive qualitative methods, data is collected through participatory observation, in-depth interviews, and process documentation. The results show that the application of SDT is able to increase the autonomy, competence, and connectedness of participants in the art creation process, while GBL plays an important role in maintaining participant involvement and accelerating knowledge transfer. The products produced from this workshop, in the form of merchandise such as tote bags, stickers, and postcards, not only display Pacitan's natural wealth, but also have selling value and educational value. Thus, this program can be a sustainable model of community-based arts downstreaming.

Analisis Persepsi Praktisi Akuntansi terhadap Implementasi PSAK 74 pada Perusahaan Asuransi di Indonesia

2025-07-26T14:39:36+00:00

The transition from PSAK 62 to PSAK 74 marks a paradigm shift in financial reporting within Indonesia’s insurance industry, emphasizing transparency, present value measurement, and systematic profit recognition. The urgency of this research stems from the complexity of implementing the new standard and the varying levels of preparedness among insurance companies. This study aims to analyze accounting practitioners’ perceptions of PSAK 74 implementation, exploring organizational readiness, transitional challenges, the impact on financial statements, and perceived benefits. The main research question addresses how practitioners respond to the standard change and what factors influence successful implementation.

This research employs a qualitative approach using an exploratory case study design. Data were collected through in-depth interviews with practitioners from several insurance companies in Indonesia and analyzed thematically to identify patterns, insights, and barriers during the implementation process. The findings reveal that most companies demonstrate strategic readiness through roadmap development and training but continue to face challenges in information systems and human resource capabilities. PSAK 74 is perceived to significantly affect financial reporting structures and promote a shift in organizational culture toward cross-functional collaboration.

These findings contribute to a deeper understanding of the dynamics of IFRS-based standard implementation in the insurance sector and highlight the need for interdisciplinary approaches and regulatory support throughout the transition. The study concludes that successful PSAK 74 implementation depends on the synergy between technical readiness, internal coordination, and conceptual understanding of the standard. It also recommends holistic training, IT system upgrades, and further research using quantitative methods to enhance the breadth and validity of future findings.

Pengaruh Profitabilitas, Kepemilikan Institusional, dan Ukuran Perusahaan terhadap Pengungkapan Keberlanjutan Indeks LQ45

2025-07-27T19:48:12+00:00

This study aims to analyze the influence of three key factors—profitability, institutional ownership, and company size—on the level of sustainability disclosure. The research focuses on prominent companies listed on the LQ45 Index of the Indonesia Stock Exchange. In measuring the variables, profitability is assessed using Return on Assets (ROA), reflecting the company's efficiency. Institutional ownership is analyzed based on the proportion of shares held by domestic institutions. Meanwhile, company size is evaluated through the total assets recorded at the end of the current year period. Research data was collected from company annual reports and sustainability reports for the 2022-2024 period. The analysis results indicate that profitability and institutional ownership do not have a significant influence on sustainability disclosure. However, company size was found to have a positive and significant influence. This finding suggests that larger companies tend to exhibit broader transparency in their sustainability reporting in the Indonesian capital market.

Pengembangan Media Ular Tangga Berbasis QR Code Materi Sumber Daya Alam

2025-07-27T19:47:34+00:00

The research was based on the use of textbook materials and assigning tasks in accordance with the textbook, which made the class less active and boring. This QR Code Snake and Ladder-based learning media aims to teach activities and the use of media while playing in IPAS lessons about natural resources. This research used the ADDIE research model, which consists of Analysis, Design, Development, Implementation, and Evaluation. The research results show that the media validation is 95.45% and the material validation is 96.25%, which is categorized as highly valid. The practicality of the media, based on teacher questionnaires, is 97.05% and student responses are 97.07%, which is categorized as highly practical. The research results indicate that the QR code-based snake and ladder media is highly valid and practical for use in natural resource learning in fifth grade.

Pentingnya Sertifikasi Halal sebagai Nilai Tambah dan Legalitas Produk Usaha Mikro, Kecil, dan Menengah (UMKM)

2025-09-19T02:59:16+00:00

The importance of this halal certificate also has a strong legal basis. Based on Law Number 33 of 2014 concerning Halal Product Assurance (JPH), every product that enters, circulates, and is traded in the territory of Indonesia must be halal certified. This regulation is further reinforced through derivative regulations such as Government Regulation Number 31 of 2019, which governs the implementation of the law. The socialization of the halal certification program for UMKM actors is not only focused on the number of socialization participants but more on understanding, awareness, and changes in community behavior. This approach also allows students to provide more targeted assistance, as every UMKM actor has different conditions and needs. The halal certificate for all UMKM products is very important, yet after exploring information related to their knowledge of halal certification, it was found that many UMKM actors still do not understand the importance of halal assurance for their products. The implementation of the halal certificate program was carried out as part of a student community service initiative by IAI Nasional Laa Roiba during a Community Service Program (Kuliah Kerja Nyata) in Bogor Regency. The method used was a qualitative approach with door-to-door techniques and direct interviews. Students conducted interviews with UMKM actors and community leaders, ensuring that the information obtained was more in-depth, accurate, and aligned with the real conditions on the ground. The halal certification socialization activity for UMKM in Tonjong Village on August 25, 2025, ran well and effectively. The results of the activity showed an increase in the knowledge and awareness of UMKM actors regarding the importance of halal certification, from both a religious and economic perspective. The community's response was very positive, marked by high participation, enthusiasm, and several business owners immediately consulting on the registration process.

Pengaruh Pengungkapan ESG, Profitabilitas dan Likuiditas terhadap Pengambilan Keputusan Investasi Perusahaan

2025-07-29T18:19:41+00:00

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure, profitability, and liquidity on corporate internal investment decisions. The research focuses on energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period. Investment decisions are measured using capital expenditure intensity, while ESG disclosure is assessed based on secondary ESG scoring data. The study employs a quantitative approach with multiple linear regression analysis. The results reveal that liquidity has a significant positive effect on investment decisions, while ESG disclosure and profitability do not show significant influence. These findings indicate that company management tends to prioritize traditional financial indicators, particularly liquidity, over non-financial factors such as ESG in formulating investment strategies. This research implies that companies need to enhance operational efficiency and integrate ESG into core strategies to make it more impactful on investment decisions. Moreover, ESG disclosure should go beyond compliance and be positioned as a source of strategic value for stakeholders.

Pengaruh Pengungkapan Emisi Karbon, Biaya Lingkungan, Conditional Conservatism, Profitabilitas, dan Firm Size terhadap Audit Fees

2025-07-29T18:18:56+00:00

This study aims to examine and analyze the relationship between Carbon Emission Disclosure, Environmental Costs, Conditional Conservatism, Profitability, and Firm Size, and whether these variables influence Audit Fees. The population of this research consists of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2022–2024. This study uses secondary data obtained from company annual reports. The sampling technique employed is purposive sampling, with an unbalanced panel data approach applied to 90 companies, resulting in 213 observations. The data analysis method used to test the hypotheses is Panel Data Regression, conducted using EViews 13 software. The findings reveal that Carbon Emission Disclosure and Environmental Costs have no significant effect on Audit Fees. Meanwhile, Conditional Conservatism, Profitability, and Firm Size have a positive effect on Audit Fees.

Pengaruh Transfer Pricing terhadap Laporan Keuangan dan Pembebanan Pajak pada Perusahaan Afiliasi (Studi Kasus Pada PT X Indonesia) Tahun Buku 2019

2025-07-29T18:18:22+00:00

This study aims to analyze the impact of transfer pricing policies on financial statements and tax charges in affiliated companies, using a case study on PT X Indonesia in 2019. The research employs a descriptive qualitative method with a case study approach, supported by secondary data such as financial statements and transfer pricing documentation. The findings indicate that the implementation of transfer pricing for affiliated services did not result in aggressive profit or tax shifting but instead contributed to increased efficiency and company profitability. The use of the Transactional Net Margin Method (TNMM) and benchmarking analysis shows that the company’s margin ratios remain within an acceptable arm’s length range. Furthermore, the availability of complete documentation and benefit tests for management services demonstrates compliance with the Arm’s Length Principle. Therefore, the transfer pricing policy is fiscally acceptable and does not lead to significant tax corrections by the authorities.

Pengaruh Inovasi Hijau dan Efisiensi Lingkungan terhadap Keunggulan Kompetitif Perusahaan

2025-08-02T04:06:11+00:00

This study aims to examine the influence of green innovation and eco-efficiency on the competitive advantage of companies. The research sample was selected from companies operating in the energy, industrial, tobacco sub-sector, and nondurable household product industries that are listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2021. A purposive sampling technique was employed, resulting in 109 companies that met the criteria from a total of 327 observations. Data analysis was conducted using multiple linear regression to test the effect of the independent variables on the dependent variable.In this study, green innovation and eco-efficiency are treated as independent variables, measured using content analysis based on annual and sustainability reports. Meanwhile, competitive advantage serves as the dependent variable and is measured using the Return on Invested Capital (ROIC) ratio. The findings reveal that green innovation has a positive impact on a company's competitive advantage. Similarly, eco-efficiency also shows a favorable influence. These results suggest that implementing sustainable strategies such as green innovation and eco-efficiency plays a vital role in enhancing company competitiveness, especially amid growing industrial competition and increasing demands for environmental responsibility.

Analysis of Students’ Problem in Speaking at Junior High School 2 Mirit Kebumen

2025-08-02T04:05:34+00:00

Basic skills that indicate proficiency in English are proficiency in the language. Most students have difficulty in speaking English. Therefore, the purpose of this study is to identify the problems faced by students when learning English, especially those related to speaking skills. In today's era of globalization, English language skills are becoming increasingly important. However, students in junior high schools often need help to speak English fluently. One of the most important initial steps in dealing with the problem of teaching English in junior high schools is to understand and analyze the difficulties faced by students. This research was conducted at SMP Negeri 2 Mirit, with 1 English teacher and 7th grade C students as participants. This research used interview and observation techniques to find out the problems faced by students when speaking in English learning.

Gaya Komunikasi Pimpinan Gen Z di Hawa Modelling School: Studi Kasus dalam Meningkatkan Kinerja Karyawan Tahun 2024

2025-08-03T19:34:23+00:00

In a company, the communication style of a leader plays a crucial role, especially in addressing organizational problems such as a decline in employee performance. Using an inappropriate communication style may complicate the internal dynamics of the company and hinder efforts to resolve performance-related issues. The purpose of this study is to explore the communication style of a Generation Z leader in improving employee performance at Hawa Modelling School. This research employs a qualitative approach by collecting data through interviews, observations, and documentation. The findings indicate that the Gen Z leader at Hawa Modelling School adopts a two-way and open communication style to foster participative discussions and encourage employees to express suggestions and solutions regarding performance decline. A dynamic communication style is used to give appreciation and boost employee morale, while a structured style is applied when delivering instructions systematically to ensure focused and productive discussions. These four communication styles contribute to creating a comfortable work environment that supports improved employee performance.

Enhancing Community Capacity through Adaptive English Education and Social Engagement: A Community Service Program in Bukit Sofa Village

2025-08-05T02:18:21+00:00

The Community Service Program (PEMA), held from July 13 to 21, 2025, in Bukit Sofa Village, Pematangsiantar, represents the implementation of the Tri Dharma of Higher Education, particularly in the area of community engagement. Ten students from the English Education Department actively participated in a series of educational and social programs including teaching English and religious studies at MTs and MDTA Al-Khairiyah and assisting in Posyandu (Integrated Health Services Post) operations. This service not only contributed to the local community but also enhanced students’ leadership, communication, and empathy. This article elaborates on the program’s objectives, scope, methodology, outcomes, and challenges, with the hope of providing a reflective and informative example for similar initiatives.

Integrasi Pendidikan Kejuruan dalam Kebijakan Hukum Keimigrasian untuk Mewujutkan Tenaga Kerja Unggul di Era Generasi Emas Tahun 2045

2025-08-07T14:59:37+00:00

Immigration law enforcement has undergone significant developments in line with social, political, and technological changes. In the era of the Golden Generation 2045, new challenges arise along with demographic changes and increasingly complex global dynamics. This paper examines how immigration law enforcement and oversight are evolving by analyzing changes and the impact of technological developments, economic growth, the environment, and long-term approaches to improving law enforcement efficiency. It also explores efforts to achieve a balance between firm law enforcement and policies that respect human rights, and their impact on immigration law enforcement. This article aims to provide insight into the role of immigration law enforcement in the era of the Golden Generation 2045 and its implications for an increasingly connected global society.

Penerapan Metode Qira’ati Dalam Meningkatkan Kemampuan Membaca Al-Qur’an Anak Di Majelis Nurul Huda

2025-09-09T04:16:40+00:00

This research aims to examine the implementation of the Qira’ati method in improving children’s ability to read the Qur’an at Majelis Nurul Huda. The research method employed is a qualitative approach with a descriptive method, with the research subjects being children participating in Qur’an learning, and the research object being the process of implementing the Qira’ati method. Data were collected through observation, interviews, and documentation, then analyzed using data reduction, data presentation, and conclusion drawing techniques, supported by source and technique triangulation to maintain data validity. The findings show that the Qira’ati method is effective in helping children recognize hijaiyah letters, read with tartil, and observe tajwid rules. Moreover, this method fosters self-confidence, discipline, and independent learning in children. Supporting factors include student motivation, the teacher’s role as facilitator and motivator, and a conducive learning environment, while obstacles consist of differences in children’s abilities and limited facilities. Thus, the Qira’ati method is recommended as an effective alternative for Qur’an learning, both in formal and non-formal institutions, as it has been proven to improve technical reading skills while shaping positive attitudes in children.

Peran Seminar Pendidikan dalam Meningkatkan Kesadaran Remaja Terhadap Pencegahan Kenakalan Remaja di Desa Cinangneng

2025-09-09T04:16:10+00:00

This study aims to determine the role of educational seminars as a means of socialization in preventing juvenile delinquency. The method used was descriptive qualitative, with observation and documentation techniques. The activity took place at Cendekia Cinangneng Junior High School, Bogor Regency, in August 2025, with approximately 200 students participating. The seminar used a lecture and question-and-answer method, discussing the definition, causes, impacts, and steps to prevent juvenile delinquency. The results showed that students participated enthusiastically, as evidenced by their attentiveness during the presentation and active participation in the discussion. This activity was able to increase students' understanding and raise awareness to avoid deviant behavior. Thus, educational seminars are effective as a means of socialization in efforts to prevent juvenile delinquency.

Peningkatan Kapasitas Guru SMK Pertanian melalui Pemanfaatan AI dalam Modul Pembelajaran Berbasis Proyek

2025-09-27T17:04:33+00:00

This community service activity organized by Universitas Medan Area aims to enhance the capacity of vocational agriculture teachers in developing project-based learning (PjBL) modules integrated with artificial intelligence (AI) technology. The training was conducted over two days at SMK Negeri SPP Asahan and involved teachers from various agricultural expertise areas. Participants were equipped with knowledge and skills to utilize digital platforms such as ChatGPT, Canva AI, and Teachable Machine to design innovative, contextual, and student-centered learning modules tailored to the needs of vocational school students. The results of the activity show that the training effectively improved teachers’ digital literacy, encouraged creativity, and strengthened their preparedness to face learning challenges in the digital era.