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PELATIHAN PENCATATAN KEUANGAN DAN PEMAHAMAN PAJAK FINAL UMKM BAGI PELAKU USAHA MIKRO Eka Putra, Wirmie; Aprilia Murnidayanti, Scheilla; Heriyani, Heriyani; Sukmawati, Aegisia; Nanda Utami , Febby; Dahlia
Jurnal Pengabdian Pendidikan Masyarakat (JPPM) Vol 6 No 2 (2025): Jurnal Pengabdian Pendidikan Masyarakat (JPPM), Vol 6 No 2 (Oktober 2025)
Publisher : LPPM UNIVERSITAS MUHAMMADIYAH MUARA BUNGO

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52060/jppm.v6i2.3534

Abstract

This community service activity aims to enhance the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Kumpeh Ulu District, Muaro Jambi Regency regarding basic financial recordkeeping and tax obligations, particularly the Final Income Tax (PPh Final). The lack of knowledge and skills in managing business finances often hinders MSME growth, including fulfilling tax obligations in accordance with regulations. The implementation method was carried out through face-to-face training, interactive discussions, and financial recording simulations using a simple format that can be directly applied. The results of the activity showed an 80% increase in participants’ understanding of financial recordkeeping and final tax obligations, based on pre-test and post-test assessments. This training is expected to help micro-entrepreneurs manage their finances more systematically and comply with tax regulations.
RELIGIOSITY DOES NOT MODERATE THE RELATIONSHIP BETWEEN FORGIVENESS AND MENTAL HEALTH OF SURVIVORS OF THE 2004 TSUNAMI INDONESIA: A CROSS-SECTIONAL STUDY Exsa, Priya; Amna, Zaujatul; Dahlia; Riady , Muhamad Antos
Journal of Community Mental Health and Public Policy Vol. 8 No. 2 (2026): APRIL
Publisher : Lembaga Penelitian dan Terapan untuk Kesehatan Jiwa (Lenterakaji)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51602/cmhp.v8i2.312

Abstract

Background: The tsunami that struck Aceh in 2004 had widespread negative impacts, including material losses, physical health problems, and psychological stress experienced by survivors. Twenty years after the event, various mental disorders such as anxiety, depression, and other emotional disorders are still found among the affected communities. In the religious culture of Aceh, religiosity is seen as a form of coping that can aid in psychological recovery. Purpose: This study aims to examine the role of religiosity as a moderate variable in the relationship between forgiveness and mental health among Aceh tsunami survivors. Method: The study used a quantitative approach with multiple regression analysis technique, involving 464 survivors selected through purposive sampling. Participants completed three research instruments, namely the Mental Health Inventory-18, Heartland Forgiveness Scale, and The Centrality of Religiosity Scale. Results: Data analysis used Hayes PROCESS moderation model 1, which showed that religiosity did not act as a moderator variable in the relationship between forgiveness and mental health. Moreover, no significant direct relationship was found between forgiveness and mental health. Conclusion: These findings indicate that forgiveness does not directly influence the level of mental health among tsunami survivors, and that religiosity does not strengthen this relationship in this context. Abstrak Latar Belakang: Tsunami Aceh 2004 menimbulkan dampak negatif luas, termasuk kerugian materiil, gangguan kesehatan fisik, dan tekanan psikologis pada penyintas. Dua puluh tahun setelah kejadian, gangguan mental seperti kecemasan, depresi, dan gangguan emosi masih ditemukan di masyarakat terdampak. Dalam budaya Aceh yang religius, religiusitas dipandang sebagai bentuk koping yang dapat membantu pemulihan psikologis. Tujuan: Penelitian ini menguji peran religiusitas sebagai variabel moderator dalam hubungan antara pemaafan dan kesehatan mental pada penyintas tsunami Aceh. Metode: Penelitian menggunakan pendekatan kuantitatif dengan analisis regresi linier berganda, melibatkan 464 penyintas yang dipilih melalui purposive sampling. Partisipan mengisi tiga instrumen: Mental Health Inventory-18, Heartland Forgiveness Scale, dan The Centrality of Religiosity Scale. Hasil: Analisis data menggunakan model moderasi PROCESS Hayes model 1 menunjukkan religiusitas tidak berperan sebagai variabel moderator dalam hubungan antara pemaafan dan kesehatan mental. Tidak ditemukan hubungan langsung signifikan antara pemaafan dan kesehatan mental. Kesimpulan: Temuan ini menunjukkan pemaafan tidak secara langsung memengaruhi kesehatan mental penyintas tsunami, dan religiusitas tidak memperkuat hubungan tersebut.
Technology and Policy Strategies for Enhancing Freshwater Fish Seed Production Capacity at the Regional Fish Hatchery (UPTD BBI) of Bontang City Wardi, Syamsu; Amrullah; Dahlia; Latief, Nursidi; Tompo, Muslimin
Grouper Vol. 17 No. 1 (2026): Grouper: Jurnal Ilmiah Perikanan
Publisher : Universitas Islam Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30736/grouper.v17i1.414

Abstract

The production capacity of freshwater fish seeds at the Regional Fish Hatchery (UPTD BBI) of Bontang City has not met regional demand. This study aims to formulate technology and policy strategies to enhance freshwater fish seed production capacity. This study uses primary and secondary data to provide a comprehensive overview of freshwater fish seed production capacity at the Bontang City BBI Technical Implementation Unit. The research sample was selected using purposive sampling, comprising 30 internal respondents BBI and 7 relevant academic experts. A mixed-methods approach was applied, including SWOT analysis, IFE–EFE and IE matrices, and the Analytical Hierarchy Process (AHP). Results indicate that actual production of 173,840 seeds per year satisfies only approximately 14.5% of regional demand (±1,200,000 seeds/year), resulting in an 85.5% supply deficit. IFE (±2.40) and EFE (±2.00) scores place the organization in IE Quadrant V (hold and maintain). AHP results identify technology and production systems as the top priority (weight 0.30), followed by human resources and infrastructure (each 0.20). The integrated SWOT–AHP analysis prioritizes the WO strategy (global weight 0.38). Strengthening production systems, improving human resource capacity, and gradually upgrading infrastructure are recommended to increase seed production capacity and support regional food security
PENGARUH CAPITAL ADEQUANCY RATIO (CAR), NON PERFORMING FINANCING (NPF) TERHADAP PEMBIAYAAN MURABAHAH PADA BANK SYARIAH MANDIRI INDONESIA TAHUN 2013 -2022 Ervin Mardalena; Noviansyah; Dahlia
Ekonomika Vol. 18 No. 2 (2025): Jurnal Ilmiah Ekonomika (JIE)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Baturaja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54895/ttbryn48

Abstract

This research is motivated by a phenomenon that is not in accordance with theory, where if Capital Adequacy Ratio increases then Murâbaḥah Financing will also increase, and vice versa if Murâbaḥah Financing decreases then Capital Adequacy Ratio decreases. Then, if the Non Performing Financing increases, Murâbaḥah Financing decreases, and vice versa, if Murâbaḥah Financing increases, the Non Performing Financing decreases. However, it can be seen from the data that it does not match the theory.The formulation of the problemin this research is whe ther there is a simultaneous and partial influence of Capital Adequacy Ratio and Non Performing Financing on Murâbaḥah Financing. The aim of this research is to find out how much influence the Capital Adequacy Ratio and Non Performing Financing variables simultaneously and partially have on Murâbaḥah Financing. The theory used in this research is the theory of Capital Adequacy Ratio, Non-Performing Finance and Murâbaḥah Financing. The minimum Capital Adequacy Ratio set by the Bank for International Settlement (BIS) is 8%. And in Bank Indonesia regulation Number 15/2/PBI/2013 it is stated that the maximum Non Performing Financing value is 5%. This research is a multiple regression analysis with a quantitative research type and a descriptive approach with secondary data and a sample of 48. The data comes from monthly published financial reports on Sharia Commercial Banks in Indonesia for 2013-2022 which are published by the Financial Services Authority via the website www.ojk.go.id. The results of the partial research (t test) state that, Capital Adequacy Ratio has no effect on Murâbaḥah Financing, there is an influence of Non Performing Financing on Murâbaḥah Financing. Simultaneous research results (Test F) state that CAR and NPF simultaneously have a positive and significant influence on Murâbaḥah Financing. Mean while,there sult sof the coefficientof determination (R2) of CAR and Non Performing Financing influence Murâbaḥah Financingby 79.6%. The remaining20.4%is influenced by other factors or variables not included in this research.
CRIMINAL LAW PROTECTIONl AGAINST DEPRIVATION OF ANIMAL RIGHTS IN INDONESIAN ZOO'S Dahlia
Communale Journal Vol 3 No 03 (2025): October
Publisher : Pusat Unggulan Ipteks-PUI Universitas Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22437/communale.v3i03.37695

Abstract

The state is responsible for protecting animals under conservation organizations. Wildlife can also be utilized to fulfill other needs, such as education and recreation. One place for recreation is a zoo. The establishment and maintenance of animals must follow established procedures and regulations. Zoos in Indonesia were created with the aim of conserving wildlife outside their natural habitat so that they do not become extinct. Apart from being a place of conservation, zoos also serve as a means of recreation, education and research. Therefore, zoos have full responsibility for the survival of the animals they protect, including their nutritional needs and psychological health. Unfortunately, facilities in zoos are deteriorating and the animals in them are not well cared for. Many carnivorous animals are sick and underweight, and many animals die due to the lack of repairs and the lack of legal protection given to animals in zoos.
EKSPLORASI ETNOMATEMATIKA PERAHU SANDEQ SEBAGAI KONTEKS PEMBELAJARAN PERBANDINGAN DAN SKALA UNTUK MENINGKATKAN KEMAMPUAN LITERASI NUMERASI SISWA TINGKAT SMP Afdhal; Salsa; Milha Indriana; Nurul Azizah; Dahlia; Andi Heriani
Berajah Journal Vol. 6 No. 3 (2026): Berajah Journal
Publisher : CV. Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/bj.v6i3.659

Abstract

This study aims to explore the concept of ethnomathematics in the Sandeq boat and to examine the effectiveness of its application in learning ratios and scale to improve numeracy literacy of junior high school students. This study uses an ethnomathematics approach with a design that integrates qualitative exploration of cultural elements and their implementation in classroom learning. The research subjects are grade IX students. Data were collected through observation, interviews, and documentation. The results of the study show that the Sandeq boat contains mathematical concepts, especially ratios and scale, which can be identified through the size, shape, and proportion of the parts of the boat. The implementation of ethnomathematics-based learning shows an increase in students' numeracy literacy, which is indicated by the ability to understand contextual problems, formulate mathematical models, solve problems systematically, and interpret results. In addition, students show positive responses and more active engagement during the learning process. Thus, ethnomathematics-based learning on the Sandeq boat is effective in improving students' numeracy literacy on ratio and scale material.
PENGARUH CAPITAL ADEQUANCY RATIO (CAR), NON PERFORMING FINANCING (NPF) TERHADAP PEMBIAYAAN MURABAHAH PADA BANK SYARIAH MANDIRI INDONESIA TAHUN 2013 -2022 Ervin Mardalena; Noviansyah; Dahlia
Ekonomika Vol. 18 No. 2 (2025): Jurnal Ilmiah Ekonomika (JIE)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Baturaja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54895/ttbryn48

Abstract

This research is motivated by a phenomenon that is not in accordance with theory, where if Capital Adequacy Ratio increases then Murâbaḥah Financing will also increase, and vice versa if Murâbaḥah Financing decreases then Capital Adequacy Ratio decreases. Then, if the Non Performing Financing increases, Murâbaḥah Financing decreases, and vice versa, if Murâbaḥah Financing increases, the Non Performing Financing decreases. However, it can be seen from the data that it does not match the theory.The formulation of the problemin this research is whe ther there is a simultaneous and partial influence of Capital Adequacy Ratio and Non Performing Financing on Murâbaḥah Financing. The aim of this research is to find out how much influence the Capital Adequacy Ratio and Non Performing Financing variables simultaneously and partially have on Murâbaḥah Financing. The theory used in this research is the theory of Capital Adequacy Ratio, Non-Performing Finance and Murâbaḥah Financing. The minimum Capital Adequacy Ratio set by the Bank for International Settlement (BIS) is 8%. And in Bank Indonesia regulation Number 15/2/PBI/2013 it is stated that the maximum Non Performing Financing value is 5%. This research is a multiple regression analysis with a quantitative research type and a descriptive approach with secondary data and a sample of 48. The data comes from monthly published financial reports on Sharia Commercial Banks in Indonesia for 2013-2022 which are published by the Financial Services Authority via the website www.ojk.go.id. The results of the partial research (t test) state that, Capital Adequacy Ratio has no effect on Murâbaḥah Financing, there is an influence of Non Performing Financing on Murâbaḥah Financing. Simultaneous research results (Test F) state that CAR and NPF simultaneously have a positive and significant influence on Murâbaḥah Financing. Mean while,there sult sof the coefficientof determination (R2) of CAR and Non Performing Financing influence Murâbaḥah Financingby 79.6%. The remaining20.4%is influenced by other factors or variables not included in this research.
Co-Authors Achmad Efendi Afdhal Agnes Pratiwi Agriawan Sudirman Ahmad Suhairi Al Muzafri Amrullah Amsal Alfredo Sitepu Andi Heriani Andri Andri Irawan Anggrarini, Natalia Ardiansyah Arief Anthonius Purnama Arisman, Anton Asri SR, Muhammad Azizah , Sabila Nurul Bambang Amir Alhakim Basri, Rezky Pratiwi L Brahmana*, Eti Meirina D., Hamidah Deni Firmansyah Desfi Harianti Dicky Perwira Ompusunggu Dwi Putra, Nandha Dyah Ayu Putriani Efriliana Eka Putrianti Elisa Pebrianata Emilia, Melsi Ervin Mardalena Exsa, Priya Fadiah, Elyana Fadli Mulyadi FAUZIYAH Fitria, Denok Salma Nurul Fitriyah, Zulfa Fransisko Chaniago Gusmawati Haidar, Kadori Hajar Mukaromah Hamdiah Hasriani Heriyani Heriyani, Heriyani Heriyanto Hussani Iis Sujarwati Indah Permatasari Indriani , Luluk Iqbal Khairunsyah Putra Ira Maisarah Iskandar, Yusril Iskandarini Jismi Mubarrak Junaidi, Nurhikmah Sasna Juwita Sari, Amelia Kose`, Eva Kurnia Permana Laili Syarifah Latief, Nursidi Leliyanah Leliyanah, Leliyanah Liyan Habibty, Hamda Luthfia Ananda M. Agus Kurniawan M. Apriliansyah Ramadhani Ma'rifani Fitri Arisa Makmun Makmun, Armanto Mardiah Kenamon Meirina Brahmana, Eti Meisa, Ade Mery Yani Milha Indriana Misbahul Jannah Mochammad Hilmy Muhammad Adam Naufal Al Ghifari Muhammad Idris Hasanuddin Muhammad Syaifullah, Muhammad Nabila Nadia Anggreani Nasir, A.Muhajir Nasori Efendi natasya widiyana putri Nita Septiani Noor Diani Normala Sari Nova Ch. Mamuaya Noviansyah Novita Sari Novriansyah, Zulfikri Khalil Nurhikmawati Nurlatifah , Wulan Suci NURUL AZIZAH Oktavima Wisdaningrum Panji Putranto Paulina, Paula Permatasari, Winda Prasasty Ramadhani, Septya Puernama, Arief Anthonius Ramadhani, Dede Ahmad Rena Lestari, Rena Ria Karno Riady , Muhamad Antos Risma Krisdiana Rismayanti Rosmala Dewi Rosmala Dewi Rr Dimas Veronica Priharti Rusli Anwar Rusmini Sa'diyah, Chalawah Ummy Sabda Wahab Safe'i , Khoirul Dwi Salahuddin Salsa Sanjaya, Aldy Sari, Dela Nogita Sari, Dewi Mekar Scheilla Aprilia Murnidayanti Setyawati, Indriyana Shabrina, Resha Nur Silalahi, Firmann RL sitepu, dewi rulia Siti Nur Jannah Siti Nurjanah Sommeng, Faisal Sri Ngapiyatun Sri Vitayani Sri Wiyanti2, Dahlia Suci Wulandari Suherman Sukmawati, Aegisia Syamsiah , Siti Nurul Syarifuddin Rauf Tati Herlina Theresia Putri, Anggi Titie Syahnaz Natalia Tompo, Muslimin Topan Iskandar Tupamahu, Elza Susana Usri, Usri Utami, Febby Nanda Wardani, Amellia Wardi, Syamsu Wisma Yunita Wisudawan Wiyanti Indah Sari, Novia Wulanda, Nourma Wuryan Andayani Yeny Fitriyani Yesika Yanuarisa Zamzam, Muhammad Yani Zaujatul Amna, Zaujatul Zulfa, Atria Putri