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Pendampingan Penyusunan Laporan Keuangan Masjid Istiqomah Perum Griya Wonorejo Karanganyar Santoso, Arif Lukman; Falikhatun, Falikhatun; Tirtoprojo, Susanto; Hasim, Hasim
Pelita: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 4 (2025): Pelita: Jurnal Pengabdian kepada Masyarakat
Publisher : Perkumpulan Kualitama Edukatika Indonesia

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

Abstract

This community service project aimed to enhance the financial accountability and transparency of Masjid Istiqomah by implementing proper financial reporting standards. The specific objectives were to: 1) Identify and inventory the mosque's assets and financial transactions, 2) Provide training and mentoring on applying Indonesian financial accounting standards for non-profit organizations (ISAK 35) and sharia-compliant philanthropy (PSAK 409), and 3) Assist the mosque's treasurer in preparing a complete set of financial statements for accountability to the congregation. The project employed the Participatory Rural Appraisal (PRA) method, focusing on collaborative mentorship. The execution was conducted in phases: a Focus Group Discussion (FGD) for initial assessment, an asset identification and data collection phase, a series of technical workshops and intensive mentoring sessions on preparing financial statements, and a finalization phase. The activities were carried out by a team of lecturers and students from UNS, working directly with the mosque's treasury officials. The project successfully produced Masjid Istiqomah's first complete set of financial statements for the period January 1 - June 30, 2025. The outputs include: a Statement of Financial Position, a Statement of Activities, a Statement of Changes in Net Assets, and Notes to the Financial Statements. Furthermore, the competence of the mosque's treasurer in understanding and practicing sharia-based financial recording and reporting was significantly improved. A simple Standard Operating Procedure (SOP) for ongoing bookkeeping was also established. This project provides significant practical value by transforming the mosque's financial management from simple cash notes to a standardized, transparent, and accountable system. It strengthens the mosque's social trust (legitimacy) by enabling clear financial accountability to its stakeholders (the congregation). The project also serves as a practical model for other mosques and non-profit organizations seeking to implement ISAK 335 and PSAK 409, demonstrating how academic knowledge can be directly applied to solve real-world community problems. The novelty of this work lies in its focused, hands-on application of complex sharia accounting standards (PSAK 409 and ISAK 335) within the specific, often overlooked context of a local mosque. While these standards exist theoretically, their practical implementation at the grassroots level is limited. This project bridges that gap by translating accounting theory into a simple, manageable framework for non-accountant mosque officials, ensuring both religious compliance (sharia principles) and financial accountability. The participatory mentorship model ensures the solution is sustainable and owned by the community.
Studi Pustaka : Perspektif Filsafat Aksiologi pada Transplantasi Terumbu Karang dalam Upaya Rehabilitasi Ekosistem Perairan Laut Sulistyono, Dwi; Ulit, Muh.; Hasim, Hasim
Educatoria : Jurnal Ilmiah Ilmu Pendidikan Vol. 6 No. 1 (2026): January (In Progress)
Publisher : Lembaga Pendidikan, Penelitian, dan Pengabdian Kamandanu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/educatoria.v6i1.831

Abstract

This study aims to examine the perspective of axiological philosophy on coral reef transplantation in an effort to rehabilitate marine ecosystems. Philosophy plays an important role in mapping the flow of human thought in formulating the intended goals. The branch of axiological philosophy also describes the benefits and values ​​of an object to be studied. Coral reef ecosystems have an important function in the sustainability of marine life. However, there are various threats faced by these ecosystems. As an effective solution, transplantation needs to be studied and explored for its values ​​and benefits. The study uses a literature study method by reviewing 25 scientific articles related to coral reef transplantation and environmental axiology. Through this literature study, the findings of axiological philosophical values ​​​​in coral reef transplantation include ethical values, aesthetic values, and practical (instrumental) values. This study also describes the axiological dimension in a larger context, namely towards marine conservation which includes moral values, aesthetic values, and usefulness values. The results of this study are expected to provide an overview and strengthen information on the importance of coral reef transplantation as a concrete step in efforts to rehabilitate marine ecosystems.
DAMPAK KEBIJAKAN FISKAL TERHADAP STABILITAS EKONOMI PASCA PANDEMI COVID-19 Lamali, Dani Irfan A.; Hasim, Hasim
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 3 (2026): JIMB - VOLUME 8 NOMOR 3 JANUARI 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v8i3.36668

Abstract

This study aims to analyze the impact of fiscal policy on Indonesia’s economic stability in the post-COVID-19 period. Fiscal policies in this context include government spending, tax revenues, and budget deficit management implemented to support national economic recovery. The research employs a descriptive quantitative approach, using secondary data obtained from the Central Bureau of Statistics (BPS), the Ministry of Finance, and Bank Indonesia for the period 2020 2024. The results indicate that expansionary fiscal policies, particularly through increased government expenditure and tax incentives, have played a significant role in stimulating economic growth, reducing unemployment, and maintaining household purchasing power. However, the widening budget deficit and rising public debt have also created potential risks to long-term macroeconomic stability. Overall, post-pandemic fiscal policies have proven effective in maintaining short-term economic stability, although a sustainable fiscal consolidation strategy is required to ensure long-term financial resilience.
ANALISIS PERKEMBANGAN KEBIJAKAN EKONOMI FISKAL TERHADAP PERTUMBUHAN EKONOMI MIKRO DI PROVINSI GORONTALO Sulila, Moh. Kelvin; Hasim, Hasim
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 3 (2026): JIMB - VOLUME 8 NOMOR 3 JANUARI 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v8i3.36730

Abstract

Peran Usaha Mikro, Kecil, dan Menengah (UMKM) sangat strategis dalam mendorong pertumbuhan ekonomi daerah di Provinsi Gorontalo. Penelitian ini bertujuan menganalisis pengaruh kebijakan ekonomi fiskal terhadap pertumbuhan ekonomi mikro, khususnya sektor UMKM, dengan menggunakan pendekatan kuantitatif dan kualitatif (mixed methods). Hasil penelitian menunjukkan bahwa kebijakan fiskal, melalui peningkatan belanja pemerintah, bantuan modal, insentif pajak, dan program digitalisasi seperti e-catalog dan Sistem Informasi Pendataan UMKM (SIAP AKU), berkontribusi signifikan terhadap peningkatan produktivitas, penyerapan tenaga kerja, dan akses pasar UMKM. Efektivitas kebijakan tersebut dipengaruhi oleh faktor mediasi, seperti kapasitas pelaku usaha, literasi keuangan, digitalisasi, akses pembiayaan, dan kualitas data UMKM. Meskipun demikian, tantangan seperti rendahnya literasi digital dan terbatasnya akses pembiayaan masih membatasi dampak maksimal kebijakan fiskal. Studi ini menyimpulkan bahwa integrasi antara kebijakan fiskal yang inklusif dan program pemberdayaan jangka panjang akan memperkuat UMKM sebagai motor pertumbuhan ekonomi berkelanjutan di Gorontalo, meningkatkan kesejahteraan masyarakat, serta mendorong pembangunan ekonomi yang tangguh dan adaptif
PERKEMBANGAN MEDIA SOSIAL SEBAGAI SUMBER INFORMASI EKONOMI TERHADAP POLA PIKIR KRITIS MAHASISWA Patilima, Dani Reza; Hasim, Hasim
JAMBURA: Jurnal Ilmiah Manajemen dan Bisnis Vol 8, No 3 (2026): JIMB - VOLUME 8 NOMOR 3 JANUARI 2026
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37479/jimb.v8i3.37000

Abstract

Penelitian ini bertujuan untuk mengeksplorasi bagaimana penggunaan media sosial sebagai sumber informasi ekonomi memengaruhi pembentukan pola pikir kritis mahasiswa di era digital. Perkembangan teknologi komunikasi telah menjadikan platform seperti Twitter, Instagram, dan YouTube sebagai sumber utama dalam memperoleh informasi ekonomi, menggantikan sebagian fungsi media konvensional. Melalui pendekatan kualitatif dengan metode fenomenologis, penelitian ini melibatkan mahasiswa dari berbagai program studi ekonomi untuk menggali pengalaman mereka dalam mengakses, menilai, dan mendiskusikan informasi ekonomi melalui media sosial.hasil penelitian menunjukkan bahwa media sosial berperan signifikan dalam memperkaya pemahaman ekonomi mahasiswa ketika digunakan secara aktif dan reflektif, terutama dalam konteks diskusi akademik, kolaborasi digital, serta analisis isu ekonomi aktual. Mahasiswa yang terlibat secara aktif menunjukkan peningkatan kemampuan analitis dalam mengevaluasi validitas data, mengidentifikasi bias informasi, serta membangun argumen ekonomi berbasis evidensi. Sebaliknya, penggunaan pasif tanpa refleksi kritis cenderung menurunkan kedalaman berpikir analitis. selain itu, literasi media dan keterampilan informasi terbukti menjadi faktor mediasi yang krusial. Mahasiswa dengan tingkat literasi media tinggi mampu menyaring informasi yang kredibel, memahami konteks ideologis berita ekonomi, serta menerapkan pemikiran reflektif dalam pengambilan keputusan. Temuan ini menegaskan bahwa pengaruh positif media sosial terhadap pola pikir kritis tidak hanya bergantung pada frekuensi penggunaan, tetapi lebih pada kualitas interaksi digital dan motivasi belajar yang mendasarinya. Implikasi penelitian ini menyoroti perlunya integrasi literasi media dan pembelajaran berbasis media sosial dalam kurikulum pendidikan ekonomi di perguruan tinggi. Melalui strategi pedagogis yang reflektif, kolaboratif, dan analitis, institusi pendidikan dapat membentuk pola pikir kritis digital mahasiswa agar mampu menjadi konsumen dan produsen informasi ekonomi yang rasional, selektif, dan bertanggung jawab
Implementasi Ilmu Filsafat Dalam Pembelajaran Geografi Apadjulu, Silcenak; Samlia, Wa Ode; Hasim, Hasim; Sune, Nawir
Geosfera: Jurnal Penelitian Geografi Vol 4, No 2 (2025): Geosfera : Jurnal Penelitian Geografi
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/geojpg.v4i2.36236

Abstract

This study aims to analyze the implementation of philosophy of science in geography education, particularly through the use of ontological, epistemological, and axiological dimensions as the foundation for developing content, methods, and assessment. Within the context of the Merdeka Curriculum and the strengthening of the Pancasila Student Profile, geography learning requires students not only to master spatial concepts but also to develop critical, reflective, and ethical awareness of human–environment relationships. This research employs a qualitative approach with a literature review design, drawing on books, journal articles, and policy documents related to philosophy of science, philosophy of geography, and geography education. The findings indicate that the ontological dimension helps teachers and students understand the nature of geographical objects of study such as space, place, and landscape as complex and dynamic realities. The epistemological dimension directs learning toward scientific processes of knowledge construction through observation, mapping, geospatial technologies, and critical inquiry. Meanwhile, the axiological dimension positions geography learning as a means of fostering social and environmental responsibility by promoting values of sustainability, spatial justice, and global citizenship. The implementation of philosophy of science in geography classrooms can be realized through problem-based learning, contextual project work, reflective dialogue, and the integration of ethical issues into the analysis of geospheric phenomena. The study recommends strengthening geography teachers’ philosophical literacy, developing teaching modules grounded in philosophy of science, and conducting further empirical research on the impact of philosophical approaches on students’ critical thinking skills and character development
Co-Authors A. Mohamad, Ria Ekawaty Abubakar Sidik Adam, Moh. Nasrul Arief Setiawan Aditya Pratama Aghnia, Diya Agus Setiyono Ahmad Faqih Ahmad Haromaini Ahmad, Indra G Ajis, Pendi Akase6, Andres Akhmad Endang Zainal Hasan Akib, Muh. Al-Fahmi, Faiz Fikri alfiah alfiah Alio, La Alio Amatullah, Shofa Amelia, Suci Amelia, Suci Anwar, Anas Iswanto Apadjulu, Silcenak Apon Zaenal Mustopa Apriliani, Prisnurulia Arafik Lamadi Ardiansyah, Teuku Taufik Ardiyanto Saleh Modjo Aslihatul Rahmawati Baderan, Dewi Wahyuni. K Bambang Pramudya Baruadi, Mahludin H. Bumulo, Frahmawati Cono, Titi Hawanda Metania Daeng, Widiawati Dai, Rahmawaty Dewi Indrayani Hamin Dewi Wahyuni K. Baderan DIMAS ANDRIANTO Diny Fitriawati, Diny Djaini, Siti Khairunnisa Elvis M. C. Lumingkewas fahmi, faiz fikri Falikhatun Falikhatun, Falikhatun Fatimah, Ayu Firdiyani, Fitria Fuad Pontoiyo Gintulangi, Sabriana O. Gobel, Riyani Noviawijaya Habi, Muhlis HALUTI, FARID Hapsari , Dinna Nurdiani Hardiantini, Rika Hasan, Rusni Heni Pujiastuti Henri Peranginangin Hunawa, Kiki Nurrizki Husain, Jildan Husain, Lina A. Indra, Jhoni Iswan Dunggio Jeane Mantiri Junus, Nur Azizah Dj. Kandi, Rizky Putra Kelpin Pakude, Kelpin La Alio La Alio LAKSMI AMBARSARI Lamali, Dani Irfan A. Lamusu, Nur Fadhilah H. Layyinatus Syifa, Liftia Lestari, Ella Deffi Lisahidah, Aulia Mahludin H. Baruwadi Mano, Debby Hariyanti J. Margareth I. R. Rantung Marhani Marhani Maridji, Asriyanti Marini Susanti Hamidun Mediaty Mohamad Zainudin Usman Mohamad Zubaidi Mohamad, Nurdin Monoarfa, Febrianingsih Muh. Arfah Syam MUHAMMAD YUSUF Neni Nuraeni, Neni Nurhayati Abdullah Nurislamiah, Siti Pakaya, Risna H. Panyo, Risna Harun Patilima, Dani Reza Pontoh, Nuryana Putra, Sudarmadi Ramadhan, Putri Utami Ramli Utina Rivai, Risnawaty Rizal Fahmi Rizal Fahmi Roni, Roni Rosbandi, Rosbandi Rosmeriani, Rosmeriani Salihi, Irvan Abraham Samlia, Wa Ode Santoso, Arif Lukman Satifali, Utrika Setyawati, Ariesta Sherlina, Lina Siti Munawati Slameut, Fitria SM, Farid Sri Budiarti Poerwanto Sri Nuryatin Hamzah Sriastuti, Nyoman Sulila, Moh. Kelvin Sulistyono, Dwi Sunani, Muh. Raziq Faruki H. Sune, Nawir Syam S. Kumaji Syam, Muh Arfah Syam, Muh. Arfah Syamsuddin Syamsuddin Syarini, Fitria Tangahu, Wahyuningsi Taufik, Cevi Mochamad Taufik, Herman Tirtoprojo, Susanto Toiyo, Frandika K. Ulit, Muh. Umar, Olpin Utami, Wanda Yulia Wahidji, Sintian Wantogia, Misnawaty Winahyu Ariadini, Sekar