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All Journal Community Service Progress Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Dewi Hakiki
Universitas Muhammadiyah Asahan
Economics, Econometrics & Finance Social Sciences Other

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Pelatihan Pemanfaatan Limbah Kain Perca menjadi Scrunchie untuk Meningkatkan Kreativitas dan Nilai Ekonomi Produk Inda Arfa Syera; Dewi Hakiki; Windi Triana; Rahmat Suhargon
Community Service Progress Vol. 5 No. 1 (2026): Community Services Progress Edisi Juni 2026
Publisher : STIE Bina Karya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70021/csp.v5i1.340

Abstract

Fabric scraps are a type of textile waste whose volume continues to increase along with the development of the fashion industry and the garment industry. The utilization of fabric scraps into useful and economically valuable products is still not optimal, including among students who have entrepreneurial knowledge but lack the practical skills to produce business products. This community service activity aims to improve students' creativity and entrepreneurial skills through training in utilizing fabric scraps into scrunchies. The activity was held on May 12, 2026, in the Muhammadiyah Asahan University Hall, involving 44 members of the Entrepreneurship UKM consisting of students from the Management Study Program and the Accounting Study Program. The methods used included socialization, demonstrations, direct practice, and evaluation. The results of the activity showed that the participants had high enthusiasm during the training. All participants were able to follow the scrunchie-making process and successfully produced products independently from the provided fabric scraps. In addition to improving technical skills in product manufacturing, the training also increased participants' understanding of textile waste management and business opportunities that can be developed from recycled products. The resulting scrunchie products have utility value, aesthetic value, and economic potential, making them an alternative for environmentally-based creative businesses. This activity successfully increased students' creativity and entrepreneurial skills while supporting efforts to reduce textile waste by reusing leftover materials into more valuable products.
LABOR ABSORPTION FACTORS OF MICRO, SMALL, AND MEDIUM ENTERPRISES (SMES) IN SUMATRA ISLAND: PANEL DATA ANALYSIS FOR THE 2020–2024 PERIOD Inda Arfa Syera; Hajar Affiah; Faulia Anggeraini; Dewi Hakiki
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.21636780

Abstract

The purpose of this study is to analyze the influence of the number of Micro and Small Industries (MSMEs), the value of MSME output , and GRDP on the absorption of MSME labor in 10 (ten) provinces on Sumatra Island for the period 2020–2024. This study uses panel data with a Fixed Effect Model (FEM) approach. The results of the study revealed that the number of MSME businesses significantly influences the absorption of MSME labor (β = 1.914200 ; p < 0.05), while the value of MSME output (β = 0.001026 ; p > 0.05) and GRDP (β = 0.103498 ; p > 0.05) do not significantly affect the absorption of MSME labor. The model explains 99.2364% of the variation in MSME labor absorption (Adjusted R² = 0.992364 ). The findings of this study are that the expansion of employment opportunities is more determined by the growth in the number of business units than by the increase in output or the size of the regional economy. The government should prioritize policies that encourage the formation of new MSME business units and provide training and access to capital to increase business capacity without reducing employment.
Co-Authors Affiah, Hajar Anggeraini, Faulia Rahmat Suhargon Syera, Inda Arfa Windi Triana