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All Journal Primary: Jurnal Pendidikan Guru Sekolah Dasar Jurnal Perencanaan Wilayah Journal of International Multidisciplinary Research Agency Journal of Management and Business JEKAMI: Journal of Accounting Masterpiece Journal Society Service Insight Macoa : Jurnal Pengabdian kepada Masyarakat
Muh. Ramli
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Transportation Other

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Journal : Masterpiece Journal Society Service Insight

 1 
Working Capital Efficiency Assistance for Food and Beverage Vendors Muh. Ramli; Arianto Dangkeng; Hasrul Wijaya; Nengsi Sudirman; Afrianto; Andini
Masterpiace Journal Society Service Insight Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/dm86rz80

Abstract

This community engagement program aims to enhance the efficiency of working capital management among food and beverage vendors operating around Lapangan Pancasila Palopo. Efficient working capital management is essential for maintaining business continuity, sustaining daily operations, and improving profitability, especially for micro and small enterprises with limited financial resources. The program focused on three key components of working capital: inventory control, cash flow optimization, and the management of accounts receivable and payable. Through socialization activities, mentoring, and the establishment of a task force, participants were introduced to practical approaches such as the First In, First Out (FIFO) method, Just in Time (JIT) purchasing, negotiation strategies with suppliers, and the adoption of basic financial technology tools, including point-of-sale systems and simple accounting applications. The results demonstrate an increased understanding among vendors regarding cost efficiency, inventory planning, and the importance of disciplined financial recording. Vendors also reported improvements in cash flow stability, reduced operational waste, and better allocation of resources for both short-term and long-term needs. Furthermore, the program strengthened their ability to maintain product quality and price competitiveness, ultimately enhancing business sustainability. Overall, this activity provided significant benefits by equipping vendors with practical skills and strategies to manage working capital more effectively and to improve their resilience in a highly competitive market.
Assistance in Production Cost Management for Weavers Muh. Ramli; Arianto Dangkeng; Hardianti Pertiwi; Hasrul Wijaya
Masterpiace Journal Society Service Insight Vol. 1 No. 2 (2025): August 2025
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/edt0fj52

Abstract

This community engagement program aims to enhance the financial management capabilities of weaving artisans in Kampung Tenun Rongkong, Luwu Utara, by strengthening their understanding and application of production cost management. Traditional weavers generally rely on intuitive methods when determining production expenses and pricing, which results in inaccurate cost estimates, inconsistent pricing strategies, and limited financial sustainability. To address this gap, a participatory and problem-based approach was implemented through several stages, including preliminary assessment, training workshops, hands-on mentoring, and evaluation. The program introduced key concepts related to cost classification, cost of goods manufactured (COGM), cost of goods sold (COGS), budgeting techniques, and simple financial record-keeping tailored to small-scale weaving enterprises. The results indicate significant improvements in artisans’ knowledge of production cost components, accuracy in cost calculation, and their ability to record daily expenditures using structured worksheets. Participants also demonstrated increased awareness of overhead costs and adopted more rational pricing strategies based on actual cost data. Mentoring activities further facilitated behavioral changes, particularly in tracking expenses and exploring more efficient raw material procurement options. Despite these positive outcomes, challenges related to varying literacy levels and limited digital readiness remain. The program highlights the importance of continuous assistance and the integration of broader capacity-building topics, such as digital marketing and market access, to ensure long-term sustainability for traditional weaving communities.
Legal Politics in the Perspective of the 1945 Constitution of the Republic of Indonesia Mukhlis Achmad; Muh. Ramli; Armawansya; Riyan Adnan Wahyudi; Aslan Syah Mattulanreng
Masterpiece Journal Society Service Insight Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.495

Abstract

Legal politics constitutes the fundamental state policy that determines the direction, substance, and implementation of law in order to achieve national objectives. In the Indonesian constitutional system, the 1945 Constitution of the Republic of Indonesia serves as the supreme legal foundation guiding the formulation and development of national legal politics. This study examines legal politics from the perspective of the 1945 Constitution and analyzes its implications for the formation of national law. Employing a normative legal research method, this study applies statutory, conceptual, and historical approaches by analyzing constitutional provisions, legislation, legal doctrines, and scholarly opinions. The findings reveal that the 1945 Constitution provides normative guidance and clear limitations for national legal politics, particularly in upholding the principles of the rule of law, democracy, constitutional supremacy, and the protection of human rights. The Constitution not only functions as the highest legal norm but also as a philosophical and juridical framework that directs legal policy toward achieving justice, legal certainty, and social welfare. Furthermore, legal politics grounded in constitutional values significantly influences the substance of legislation, the legislative process, and mechanisms of constitutional review. A constitutional-oriented legal politics ensures that laws are formulated in a democratic, participatory, and accountable manner while remaining consistent with the objectives of the state as stipulated in the Preamble of the 1945 Constitution. Therefore, strengthening constitutional compliance in legal politics is essential to develop a just, responsive, and socially equitable national legal system in Indonesia
Jurisprudence as a Bridge Between Normative Legal Frameworks and Social Realities Basman; Mukhlis Achmad; Ronal Regen; Riyan Adnan Wahyudi; Priyanto; Fajar Abadi Jaya Tadjuddin S; Muh. Ramli
Masterpiece Journal Society Service Insight Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.497

Abstract

Normative legal frameworks, as codified systems of written rules, are fundamentally designed to ensure legal certainty and uniformity. However, their abstract and static nature often limits their capacity to respond effectively to the dynamic and complex realities of social life. This condition creates a structural gap between law in books and law in action. In this context, jurisprudence—understood as consistently followed court decisions with permanent legal force—plays a strategic role in mediating normative law and lived social realities. This study examines how jurisprudence functions as an adaptive legal instrument capable of filling legal gaps, clarifying ambiguous norms, and contextualizing the application of law in accordance with prevailing social values. Employing a normative legal research method, this study integrates statutory, conceptual, and case-based approaches to analyze judicial reasoning reflected in selected court decisions. The findings demonstrate that jurisprudence serves not merely as a supplementary source of law, but as a dynamic mechanism of legal development through judicial law-making and legal discovery (rechtsvinding). By incorporating considerations of social justice, morality, and societal needs, jurisprudence contributes to balancing legal certainty with substantive justice. Moreover, jurisprudence enhances the responsiveness and legitimacy of the legal system by translating abstract legal norms into concrete, socially relevant rulings. This study underscores the importance of jurisprudence in strengthening the interaction between normative legal structures and social realities, affirming its essential role in the pursuit of a more just, contextual, and adaptive legal order
Co-Authors Afrianto Andi Irwan Andini Arianto Dangkeng Armawansya Aslan Syah Mattulanreng Azis Muslimin Basman Bonewali Fajar Abadi Jaya Tadjuddin S Fauzan Abdul Rozzaq Hardianti Pertiwi Hasrul Wijaya Muhammad Yasin Mukhlis Achmad Nengsi Sudirman Priyanto Regen, Ronal Riyan Adnan Wahyudi Safri Tahir Sutrisno Sutrisno Syarifuddin