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All Journal Diktum EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Creative Research Management Journal Jurnal Baabu Al-ilmi : Ekonomi dan Perbankan Syariah Budimas : Jurnal Pengabdian Masyarakat Inteligensi : Jurnal Ilmu Pendidikan Jurnal Ilmiah Raflesia Akuntansi Bima Journal : Business, Management and Accounting Journal Share: Jurnal Ekonomi dan Keuangan Islam Suloh : Jurnal Fakultas Hukum Universitas Malikussaleh Jurnal Akuntansi, Manajemen dan Bisnis Digital Jurnal Akuntansi dan Teknologi Keuangan Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Jurnal Dehasen Mengabdi Miftah Journal of Management and Innovation Entrepreneurship (JMIE) Jurnal Semarak Mengabdi Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Jurnal Gotong Royong Jurnal Ekonomi, Manajemen, Bisnis, dan Akuntansi Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Journal of Business Management Journal of Management, Economic, and Accounting Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Jurnal Karya Nyata Pengabdian Jurnal Pengabdian Mandiri BAABU AL-ILMI: Ekonomi dan Perbankan Syariah
Herlin, Herlin
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Peningkatan Kesadaran Lingkungan Melalui Pembuatan Tempat Sampah Daur Ulang Di RT.21 RW.02 Kelurahan Pematang Gubernur Agresti, Agresti; Nisa, Nabela Aulia; Nabila, Melane Neysha; Anggraini, Adinda Dewi; Apiska, Nia; Herlin, Herlin; Susanti, Neri; Fitriano, Yun
Jurnal Dehasen Mengabdi Vol 4 No 2 (2025): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jdm.v4i2.9127

Abstract

A clean environment is a basic necessity for society. However, suboptimal waste management still occurs at Raudhatul Jannah Mosque, located in RT.21 RW.02, Pematang Gubernur Subdistrict. Unsorted waste leads to pollution and decreases the comfort of worshippers. This community service program is part of the Kuliah Kerja Nyata (KKN) student community service activity, aiming to raise public awareness by creating recycled waste bins from used materials and placing them in the mosque area. The activities included awareness sessions, training on waste bin production, and observation of behavioral change. The results showed increased community knowledge regarding waste sorting and concern for the mosque's cleanliness. This program successfully fostered new, environmentally friendly habits through educational and participatory approaches.
Does Integrated Social Spending and Zakat-Infaq-Sadaqah Improve Welfare in Indonesia? Herlin, Herlin; Beik, Irfan Syauqi; Irfany, Mohammad Iqbal
Share: Jurnal Ekonomi dan Keuangan Islam Vol. 14 No. 2 (2025): IN PROGRESS
Publisher : Faculty of Islamic Economics and Business, Universitas Islam Negeri Ar-Raniry

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22373/share.28250

Abstract

Human capital is widely acknowledged not only as a key driver of economic growth and poverty reduction but also as the ultimate objective of development, focused on expanding human freedoms. While government social spending is intended to achieve welfare objectives, it remains insufficient to fully finance public goods, necessitating alternative funding sources. Zakat, Infak, and Sedekah (ZIS) funds represent potential complementary resources, given their shared objective of promoting social welfare. This study aims to examine the role of integrated financing—social spending and ZIS—in enhancing human development in Indonesia. Using panel data from 34 provinces over the period of 2013–2022 and applying the System Generalized Method of Moments (Sys-GMM), the analysis evaluates both the independent and interactive effects of these funding sources. The findings reveal that social spending and ZIS individually exert a positive and significant effect on human development, while their integration produces a stronger and more substantial impact. These results highlight the importance of harmonizing Islamic social finance with state expenditures to accelerate human development outcomes. The study contributes to the literature as the first to apply a Sys-GMM approach in examining the interaction between social spending and ZIS, offering novel insights into the design of sustainable and inclusive development financing in Indonesia. Abstrak Apakah Integrasi Pengeluaran Sosial dan ZIS dapat Meningkatkan Kesejahteraan di Indonesia? Sumber daya manusia diakui tidak hanya sebagai pendorong utama pertumbuhan ekonomi dan pengentasan kemiskinan, tetapi juga sebagai tujuan akhir pembangunan yang berfokus pada perluasan kebebasan manusia. Meskipun pengeluaran sosial pemerintah ditujukan untuk mencapai tujuan kesejahteraan, alokasi tersebut belum cukup untuk sepenuhnya membiayai kebutuhan publik, sehingga diperlukan sumber pendanaan alternatif. Dana Zakat, Infak, dan Sedekah (ZIS) dipandang sebagai sumber daya pelengkap karena memiliki tujuan yang sama dalam meningkatkan kesejahteraan masyarakat. Penelitian ini bertujuan mengkaji peran pendanaan terintegrasi—pengeluaran sosial dan dana ZIS—dalam meningkatkan pembangunan manusia di Indonesia. Dengan menggunakan data panel dari 34 provinsi selama periode 2013–2022 serta pendekatan System Generalized Method of Moments (Sys-GMM), analisis dilakukan untuk mengevaluasi pengaruh langsung maupun interaksi dari kedua sumber dana tersebut. Hasil penelitian menunjukkan bahwa pengeluaran sosial dan dana ZIS masing-masing berpengaruh positif dan signifikan terhadap pembangunan manusia, namun ketika digabungkan, pengaruhnya menjadi lebih kuat dan substansial. Temuan ini menegaskan pentingnya harmonisasi antara keuangan sosial Islam dan belanja negara untuk mempercepat pencapaian pembangunan manusia. Penelitian ini berkontribusi sebagai studi pertama yang menerapkan Sys-GMM dalam menganalisis interaksi antara pengeluaran sosial dan ZIS, sekaligus memberikan wawasan baru mengenai perancangan pembiayaan pembangunan berkelanjutan dan inklusif di Indonesia.
Sosialisasi Pengelolaan Sampah Organik Dan Non Organik Menjadi Nilai Tambah Di SMPN 16 Kota Bengkulu Kelurahan Betungan Sasmita, Erika Nanda; Harni, Suli; Puspita, Triana; Rahmandani, Lutviana; Agnesia, Dinda Dwi; Nur’aini, Hesti; Fariadi, Herri; Herlin, Herlin
Jurnal Gotong Royong Vol 2 No 2 (2025): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v2i2.9147

Abstract

The increasingly complex waste problem in Indonesia requires an increase in public awareness, especially the younger generation, in managing waste from an early age. This activity aims to increase junior high school students' understanding of organic and non-organic waste management through interactive and educational socialization. The method used is a qualitative descriptive approach involving 21 participants, consisting of students and accompanying teachers at SMP Negeri 16 Bengkulu City. Data were collected through observation, short interviews, and documentation of activities. The results of the activity showed that students were enthusiastic about participating in the socialization and showed an increase in understanding of the types of waste and how to manage it, especially through the 4R method (Reduce, Reuse, Recycle, Recovery). The use of visual media and active discussions proved effective in increasing participant interest and involvement. The conclusion of this activity is that socialization is able to raise students' awareness of the importance of sorting and processing waste, and encourage them to become agents of change in maintaining the cleanliness of the school environment and its surroundings.
Sosialisasi Pemanfaatan Limbah Sampah Non-Organik Bersama Ibu-Ibu PKK Di RT. 21 Kelurahan Pematang Gubernur Yuliana, Alisa; Rahmadani, Atiqah; Sari, Masita; Sagita, Nabila Dayana; Mailiza, Nina; Herlin, Herlin; Suwarni, Suwarni; Soleh, Ahmad
Jurnal Gotong Royong Vol 2 No 2 (2025): Oktober
Publisher : LPPM Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/gotong royong.v2i2.9153

Abstract

This community engagement activity aimed to increase awareness and practical skills among PKK chairman and residents (Family Welfare Movement) in RT. 21 Pematang Gubernur Subdistrict on managing non-organic household waste. Through participatory methods involving material delivery and hands-on practice, participants were trained to recycle and upcycle waste such as plastic bottles and packaging into useful crafts. The findings showed that participants gained both knowledge and confidence in reusing non-organic waste creatively. The direct engagement model encouraged sustainable behavior change and sparked interest in continuing the craft practice independently at home. The training proved effective in promoting environmental awareness and encouraging household-level waste management innovations.
The Effect Of Compensation, Workenvironment, And Career Development On Village Office Retention In Air Periukan District, Seluma Regency Diwangkara, Agustio; Afriani, Sulisti; Herlin, Herlin
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 1 (2025): Oktober
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jemba.v2i1.392

Abstract

The purpose of this study is to determine the influence of compensation, work environment and career development on the retention of village apparatus in the sub-district of Air Periukan, Seluma Regency simultaneously or partially. The analysis method used was quantitative using multiple linear regression analysis, the sample in this study was 60 respondents and primary data collection using questionnaires. The results of this study show that compensation has a positive and significant effect on the retention of village apparatus in the sub-district of Air Periukan, Seluma Regency, where the tcount is 4,041 > ttable is 2,003 and the significant is 0.000. The work environment has a positive effect on the retention of village apparatus in the sub-district of Air Periukan Seluma Regency, where the tcount is 2,626 > ttable is 2,003 and significant 0.011. Career development has a positive effect on the retention of village apparatus in the sub-district of Air Periukan Seluma Regency, where the tcount is 2,903 > ttable 2,003 and significant 0.005. Compensation, work environment and career development simultaneously have a positive and significant effect on the retention of village apparatus in Air Periukan District, where the number of 21.43 > the number of 2.77 and the significant number of 0.000. The results of the Adjusted R Square value determination coefficient test of 0.510 showed that compensation, work environment and career development had a positive and significant effect on village apparatus in Air Periukan District, Seluma Regency.
Analisis Break Even Point dan Margin of Safety Sebagai Alat Perencanaan Laba Pada Usaha Tahu Sumber Mulya Kota Bengkulu Safitri, Wulan; Herlin, Herlin; Rahman, Abdul
Miftah : Jurnal Ekonomi dan Bisnis Islam Vol. 2 No. 1 (2024): April 2024
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/miftah.v2i1.243

Abstract

The purpose of this study was to determine the application of BEP and MOS as a profit planning tool in the Usaha Tahu Sumber Mulya  in Bengkulu city. The data collection method used is unstructured interviews and documentation with qualitative and quantitative analysis methods using Break Even Point analysis. The results of the  research, BEP the contribution ratio per unit of tofu was 41% with a business profit rate of 35.3% with a margin of safety of 86.1%. While the where the contribution ratio per unit of tofu was 49.2% with a business profit level of 44.1%, the level of security or margin of safety in 2022 was 89.8%.  The use of BEP and Safety stock calculation provides an overview of the Usaha Tahu Sumber Multa in Bengkulu City, you can see the BEP for tofu production and safety stock in the warehouse, this is so that the production process continues and obtain the desired profit .
MENUMBUHKAN MINAT BERWIRAUSAHA MELALUI PENGENALAN DIGITAL MARKETING PADA SISWA SISWI SMAN 10 KABUTEN SELUMA PROPINSI BENGKULU Afriani, Sulisti; Yanti, Rina Trisna; Effendi, Yanto; Herlin, Herlin; Kurniawan, Kimas
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 6 No. 1 (2024): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Berwirausaha merupakan hal yang tidak mudah untuk dilakukan, namun demikian jika kitab isa memanfaatkan peluang yang ada maka berwirausaha pun menjadikan hal yang menjanjikan bagi masa depan untuk membantu perekonomian keluarga ataupun menjadi mata pencarian utama dalam menopang kehidupan keluarga. Kegiatan PkM kami kali ini dilakukan untuk menumbuhkan minat berwirauha para siswa dan siswi SMAN 10 Seluma melalui pengenalan digital marketing yang berlangsung pada tanggal 22 Januari 2024. Kegiatan PkM tersebut dihadiri oleh 35 orang siswa dan siswi serta didampingi oleh beberapa guru sekolah. Metode yang digunakan adalah dengan menggunakan metode ceramah, diskusi dan tanya jawab. Materi yang diberikan mengenai minat berwirausaha dan digital maketing. Harapan bahwa nanti setelah mereka menyelesaikan studi maka bisa berwirausaha walaupun hanya kecil-kecilan sambil melanjutkan studi ke jenjang yang lebih tinggi lagi maupun tidak. Menumbuhkan minat mereka dengan mengarahkan mereka untuk selalu bisa memanfaatkan peluang, pandai memanfaatkan waktu serta selalu berpikir positif akan kemajuan usaha. Pemanfaat digital marketing yang kami contohkan diantaranya melakukan promosi usaha mereka secara digital misalnya yang paling sederhana melalui facebook, Instagram ataupun tiktok yang rata rata mereka miliki di handphone mereka. Kami berharap hal ini bisa menambah wawasan dan pengetahuan agar usaha yang nanti akan mereka jalankan bisa dikenal oleh masyarakatu luas. Abstract Entrepreneurship is not an easy thing to do, however, if the book is able to take advantage of the opportunities that exist, entrepreneurship also makes a promising thing for the future to help the family economy or become the main livelihood in sustaining family life. Our PkM activities this time were carried out to foster the entrepreneurial interests of students and students of SMAN 10 Seluma through the introduction of digital marketing which took place on January 22, 2024. The PkM activity was attended by 35 students and students and accompanied by several school teachers. The method used was by using lecture, discussion and question and answer methods. The material provided is about entrepreneurial interest and digital maketing. The hope is that later after they finish their studies, they can be entrepreneurs even though it is only small while continuing their studies to a higher level or not. Growing their interest by directing them to always be able to take advantage of opportunities, be good at utilizing time and always think positively about business progress. The utilization of digital marketing that we exemplify includes promoting their business digitally, for example the simplest through Facebook, Instagram or TikTok, which most of them have on their cellphones. We hope that this can add insight and knowledge so that the business they will later run can be recognized by the wider community. Kata kunci: minat, wirausaha, digital marketing
PENGENALAN PEMASARAN ONLINE KERUPUK KERITING PADA PABRIK KERUPUK BAHAGIA KELURAHAN KEBUN TEBENG KECAMATAN RATU AGUNG KOTA BENGKULU Ssetiawan, Youngky; Afriani, Sulisti; Yanti, Rina Trisna; Herlin, Herlin; Yustiantianti, Nirta Vera
Jurnal Semarak Mengabdi Vol 4 No 1 (2025): Januari
Publisher : STIA Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56135/jsm.v4i1.202

Abstract

The introduction of the marketplace aims to add a new online marketing strategy for the curly cracker factory in Kebun Tebeng Village, Ratu Agung District, Bengkulu City in order to expand the marketing network and increase income turnover in sales. Data collection uses observation, interviews and documentation methods. The curly cracker factory began producing and selling its products in 2010. Initially, the cracker factory was selling crackers by utilizing marketing from customers through word of mouth and stall to stall. To increase sales of curly cracker products, this cracker factory needs another alternative to market its products so that it can expand its network by introducing products through the marketplace (Facebook). Using the marketplace platform is not only profitable for the Krupuk Factory itself, but with the training and knowledge provided, Krupuk factory employees can also directly experience the benefits of using the marketplace platform.
Analysis Of The Determination Of Production Costi In The Sumedang Hybrid Tofu Factory Business In Bengkulu City Juniar, Intan; Herlin, Herlin; Putra , Iswidana Utama
Journal of Management, Economic, and Accounting Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jmea.v2i1.411

Abstract

Cost of Goods Sold (COGS) is the total cost incurred by a company to acquire and process raw materials into finished products. These costs include raw material costs, labor costs, and factory overhead costs, all of which are listed in the report. The purpose of this study is to determine and analyze the process of determining the cost of goods produced at Tofu Sumedang Hybrid in Bengkulu City using full costing and its accuracy in reflecting actual costs. The methods used in this study are observation, interviews, and documentation based on the calculation of the cost of goods sold (COGS) conducted by the Sumedang Hibrida Tofu business in Bengkulu City using the simple method, the COGS was Rp 125,000,000 for the period May to August 2025, with 1,250 orders. This calculation does not include all overhead cost components in detail. Using the full costing method, which comprehensively calculates all production cost components, including direct materials, direct labor, and fixed and variable factory overhead, the COGS was Rp 167,600,000 for the same period.
The Effect Of Flash Sales And Free Shipping On Purchase Decisions Among E-Commerce Users Susanti, Reza Septi; Wijaya , Ermi; Herlin, Herlin
Journal of Business Management Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jbusman.v2i1.421

Abstract

The purpose of this study is to test whether there is an influence between flash sale and free shipping on purchasing decisions in e-commerce users. This research focuses on Tiktok Shop e-commerce. Based on the characteristics of the research, a sample of 100 respondents was obtained and the research analysis used multiple linear regression analysis. The research results show that the influence of flash sale (X1) on purchasing decisions in e-commerce users (Y) based on the results of the thitung test for the free shipping variable (X2) is 3,423 the thitung value if compared to the ttabel of 1,660 and thitung>ttable (3,423>1,660) with a significance level of 0.001<5% then Ho is rejected and Ha is accepted. The existence of the effect of free shipping (X2) on the purchase decision of e-commerce users (Y) based on the results of the count test for the free shipping variable (X2) is 2,789, the value of the value if compared to the table of 1.660 and the table> table (2,789>1.660) with a significance level of 0.003<5% then Ha is rejected and Ho is accepted. The simultaneous influence of flash sale (X1) and free shipping (X2) on the purchase decision of e-commerce users (Y) based on the Ftable result of 3.06 because Fcalculate>Ftable (15,787>3.06) then Ha is accepted and Ho is rejected, which means that there is a significant effect of the flash sale variable (X1), free shipping (X2) together or simultaneously on the purchase decision on e-commerce users (Y). Multiple linear regression results have the equation Y= 21,918+ 0,448 X1 + 0,196X2 +e because of the positive regression direction, it can be interpreted that if Flash sale and free shipping increase, then the purchase decision of e-commerce users will also increase. The value of the coefficient is terminated Adjusted R Square R2= 0,800. This value means that independent variables together contribute 80.% in influencing dependent variables with medium criteria.
Co-Authors Abdul Rahman Achmadalena, Mirda Agnesia, Dinda Dwi Agresti, Agresti Agustina Ahmad Soleh Aini, Siti Khurotul Anggraini, Adinda Dewi Anita, Yuti Apiska, Nia Apriani, Sulisti Aryansyah, Devri Desri Patandianan Devi, Artika Sari Diwangkara, Agustio Efendi, Bahman Effendi, Bahman Effendi, Yanto Elsafa, Vineza Fadila, Mawar Fitriano, Yun Hanila, Siti Harlina, Risa Harni, Suli Harwini, Dewi Herri Fariadi, Herri Hidayah, Nenden Restu Impianti, Impianti intan permata sari Irfan Syauqi Beik Juniar, Intan Karona Cahya Susena Kurniawan, Kimas Lena Elfianty Lestari, Selpi Ayu Listra Tawang Lutfiani, Irma Lydia Margaretha Mailiza, Nina Meijulni, Arise Moh. Farid Nurul Anwar Mohammad Iqbal Irfany Muksalmina Muksalmina Nabila, Melane Neysha Nani Halima Zahara, Nani Halima Neri Susanti Nisa, Nabela Aulia Nur’aini, Hesti Pitriyani, Zeli Puspita Sari, Neli Puspita, Triana Putra , Iswidana Utama Putra, Bimo Restu Putri, Deka Putri, Wulandari Indah Andi Rabiah, Nuria Zaidatur Rahmadani, Atiqah Rahmadani, Desy Rahmandani, Lutviana Ramadani, Viona Ramadhani, Desy Revanda, Sinti Revolina, Elya Riesti, Lorenza Rina Trisna Yanti, Rina Rinto Noviantoro, Rinto Sagita, Nabila Dayana Sari, Masita Sartika, Devi Sasmita, Erika Nanda Sefty Aulia Siboro, Nadia Sauli Yanti Br. Ssetiawan, Youngky Subaidi, Joelman Sulisti Afriani, Sulisti Sumansyah, Riki Susanti, Nerry Susanti, Reza Septi Susi Lawati, Susi Suwarni Suwarni Syahputra, Paldi Awan Tambunan, Dennis Rydarto Tety Ice Taruk Allo Tri Wahyuningsih Wati, Ina Sintia Wijaya , Ermi Wiwik Handayani Wulan Safitri, Wulan Yanti, Rina Trisna Yanti, Sepri Yuliana, Alisa Yulita Sari Yustiantianti, Nirta Vera Yusuf Wahyudi