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All Journal Jurnal Pariwisata Pesona Jurnal Media Wahana Ekonomika International Journal of Artificial Intelligence Research Fokus Ekonomi Abdimas Dewantara SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Journal on Education JURNAL EKONOMI SAKTI (JES) Jurnal Mantik JURNAL LENTERA BISNIS International Journal of Financial, Accounting, and Management FIRM: Journal of Management Studies JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Literatus Masyarakat Berdaya dan Inovasi Community Development Journal: Jurnal Pengabdian Masyarakat ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING Jurnal Ilmiah Manajemen Ubhara SPEKTA (Jurnal Pengabdian Kepada Masyarakat : Teknologi dan Aplikasi) Unri Conference Series: Community Engagement Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat Jurnal Kewarganegaraan Dharmas Education Journal (DE_Journal) Abdimas Awang Long: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Pengabdian Multidisiplin Indonesian Community Journal Batara Wisnu : Indonesian Journal of Community Services Jurnal Inovasi Pengabdian Masyarakat Pendidikan Jurnal Ilmiah Manajemen, Bisnis dan Kewirausahaan Jurnal Pengabdian Pada Masyarakat Indonesia (JPPMI) Jurnal Manajemen BULETIN BISNIS & MANAJEMEN (BBM) Milkiyah: Jurnal Hukum Ekonomi Syariah Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Pengabdian Masyarakat dan Penelitian Thawalib NUSANTARA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Fokus Ekonomi, Manajemen, Bisnis & Akuntansi (EMBA) Jurnal Pengabdian Masyarakat Nusantara Sewagati: Jurnal Pengabdian Masyarakat Indonesia Gemilang: Jurnal Manajemen dan Akuntansi Safari : Jurnal Pengabdian Masyarakat Indonesia Mamangan Social Science Journal Journal of Artificial Intelligence and Digital Business Student Scientific Creativity Journal Innovative: Journal Of Social Science Research Jurnal Nusantara Berbakti Jurnal Nusantara Mengabdi Jurnal Riset Rumpun Ilmu Ekonomi (JURRIE) Jurnal Kajian dan Penelitian Umum Amal: Jurnal Ekonomi Syariah Journal of Business Management and Economic Development Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesia Jurnal Mahasiswa Kreatif Social Science Academic Jurnal Sains dan Teknologi Jurnal Pengabdian Masyarakat dan Riset Pendidikan Moneter : Jurnal Ekonomi dan Keuangan Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat Gudang Jurnal Pengabdian Masyarakat Harmoni Pendidikan: Jurnal Ilmu Pendidikan Horizon: Indonesian Journal of Multidisciplinary Jurnal Intelek Dan Cendikiawan Nusantara Commodities, Journal of Economic and Business E-Amal: Jurnal Pengabdian Kepada Masyarakat Jurnal Ilmiah Ekonomi, Manajemen dan Bisnis (EKMABIS) Jurnal Ekualisasi Jurnal Multidisiplin Indonesia Diversity Guidance and Counseling Journal Journal of Community Research & Engagement (JCRE) International Journal of Research in Education (IJRE) Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis GURUPEDIA: Journal of Teacher and Education Proceeding of The International Conference on Social Sciences and Humanities Innovation Proceeding of The International Conference on Management, Entrepreneurship, and Business Journal Of Applied Multidisciplinary Studies (JAMS) KREATIF: Jurnal Pengabdian Masyarakat Nusantara Proceeding of The International Conference on Electrical Engineering and Informatics Jurnal Publikasi Sistem Informasi dan Manajemen Bisnis Proceeding of The International Conference on Health Sciences and Nursing Ganesha Journal of Community Economic Empowerment Cakrawala: Jurnal Penelitian Mahasiswa Marsiurupan: Journal of Community Development and Empowerment
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Analisis Prioritas Kritis Berbasis Prinsip Pareto dalam Tata Kelola Sumber Daya Penelitian: Strategi Peningkatan Efisiensi dan Efektivitas Riset di STIE Ganesha M. Tafsiruddin; Zulkifli Zainuddin; Rasmawati A.R; Rahman Nurhakim; Aep Saefullah
MAMEN: Jurnal Manajemen Vol. 4 No. 4 (2025): Oktober 2025
Publisher : Yayasan Literasi Sains Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55123/mamen.v4i4.6975

Abstract

This study aims to identify the dominant factors affecting the efficiency and effectiveness of research activities at STIE Ganesha through the application of the Pareto Principle. Variations in research performance among teams, particularly in terms of outputs, timeliness, and resource utilization, serve as the foundation for this analysis. A descriptive quantitative method was employed, involving lecturers participating in research and community service grants during 2024–2025. Data were collected through Likert-scale questionnaires, structured interviews, and documentation reviews. The findings reveal that limited research facilities and inefficient use of funds account for 79.6% of research obstacles, while other factors—including team collaboration, time management, institutional support, and research outputs—contribute minimally. These results highlight the need for strategic prioritization in strengthening research infrastructure, improving financial efficiency, and implementing evidence-based research management. The Pareto Principle proves to be an effective decision-making tool for optimizing research resources and developing more targeted and sustainable institutional research policies.
Reframing Debt in Buy Now Pay Later (BNPL) Schemes: A Phenomenological Study of Generation Z Consumers Syifa Azzahra; Aep Saefullah; Ith Vuthy
Jurnal Ekualisasi Vol. 7 No. 1 (2026): January 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/4vttz933

Abstract

The rapid development of financial technology has acceleratedthe adoption of Buy Now Pay Later (BNPL) services as a keydigital financing alternative among Generation Z. While its easeof access, flexible payment schemes, and seamless digitalprocesses enhance convenience, BNPL also reshapes howconsumers perceive debt and manage personal finances. Thisstudy aims to explore the meaning of debt in BNPL usageamong Generation Z using a phenomenological approach,addressing the limited qualitative insights in prior researchdominated by quantitative methods. This study employs aqualitative phenomenological design, with data collectedthrough in-depth interviews with Generation Z BNPL users inIndonesia. The data were analysed using thematic analysis toidentify patterns of meaning derived from participants’ livedexperiences. The findings indicate that Generation Z tends tointerpret BNPL debt not as a conventional financial obligation,but as a practical and flexible payment method. Repeated usagefosters the normalization of debt within a digital lifestyle andcreates an illusion of financial control due to the emphasis onsmall instalment amounts. However, this perception alsointroduces potential financial risks and psychological pressureas obligations accumulate. This study concludes that BNPLdebt represents a socially constructed meaning shaped bysubjective experiences, social interactions, and the digitalconsumption context. The findings contribute to thedevelopment of behavioural accounting literature and providepractical implications for strengthening digital financial literacyand consumer protection policies targeting Generation Z.
Peningkatan Kapasitas Manajemen Risiko Keuangan UMKM Berbasis Wisata melalui Penyuluhan dan Pendampingan di Pantai Carita Aep Saefullah; Ahmad Fadli; Ramadani Pardian; Devid Putra Arda; Nizar Zulkarnain; Farhat Abas; Fahri Fahri; Fuad Gagarin Siregar; Tuti Herawati; Neila Aisha; Moh. Tahang; Cinta Rahmi; Tetty Nur Intan Rifia; Abdul Muhaimin
Journal of Community Research & Engagement Vol. 3 No. 1 (2026): July 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60023/b8nat239

Abstract

Tourism-based micro, small, and medium enterprises (MSMEs) play a crucial role in supporting local economic activities, particularly in coastal tourism areas such as Pantai Carita. However, their high dependence on tourist arrivals exposes them to significant financial risks, including income instability, rising operational costs, and cash flow constraints. This community service activity aims to strengthen the financial risk management capacity of MSME actors through practical and context-based interventions. The program was conducted on 15–17 December 2025, involving 50 tourism MSME actors from culinary, rental, and service sectors. A participatory approach was applied through counseling and direct mentoring. Counseling sessions covered financial risk concepts and simple bookkeeping, while mentoring focused on the practical implementation of daily cash flow recording and risk identification. The results show significant quantitative improvements: understanding of financial risk increased from 22% to 78%, daily cash flow recording from 18% to 72%, and emergency fund allocation from 10% to 60%. In addition, the ability to identify business risks rose from 25% to 80%, while financial-based decision making improved from 28% to 73%. These results indicate that simple and practical interventions effectively enhance financial awareness, managerial capability, and adaptive behavior of MSMEs in managing business risks
Akuntansi Hijau: Penerapannya Pada Usaha Mikro Kecil Menengah Produksi Ikan Rita Rita; Lena Farsiah; M. Arief Noor; Aep Saefullah; Fisy Amalia Amalia; Dhenok Darwanti; Evi Okli Lailani; Intan Arsitia Djafri
Jurnal Nusantara Mengabdi Vol 5 No 1 (2025): Oktober
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jnm.v5i1.5748

Abstract

Purpose: This community service activity aims to introduce and enhance the understanding of green accounting among micro, small, and medium enterprises (MSMEs) in aquaculture, particularly fish farmers in Desa Cogreg, Kecamatan Parung, Bogor. The purpose is to increase accounting literacy, integrate environmental aspects into financial recording, promote cost efficiency, and raise awareness of business sustainability. Methodology/approach: The activity used a participatory–educative approach involving 25 fish farmers, with observation and interviews in the preparation stage, followed by counseling, discussions, and distribution of a simple FCR module. Evaluation focused on participants’ responses and their needs for further training and mentoring. Results/findings: The counseling increased participants’ understanding of green accounting. Although unfamiliar, they recognized existing eco-friendly practices—water reuse, feed efficiency, and sludge utilization—as recordable financial activities. Findings revealed a gap between ecological awareness and accounting documentation, emphasizing the need for recording formats Conclusions: The program found that green accounting in MSMEs remains at a pre-integration stage, with environmental awareness present but lacking systematic documentation. The activity improved initial literacy, though sustained mentoring and simple tools are still needed, and the study was limited by a small sample and short observation period. Limitations: This activity was limited by a small sample size, a single location, and a short observation period, which restricted the generalizability and long-term evaluation of the results. Contribution: This program links green accounting theory with MSME aquaculture practices, offering a community service model that supports sustainability and provides a replicable framework for similar future interventions.
Effectiveness of Digital Management System In Improving Employee Performance at The Mayor's Office of Parepare Mulono Apriyanto; Aep Saefullah; Wildan F Mubarock; Khairul Anwar; Albi Ternando; Jornie Lumintao; Nada Ratković
Marsiurupan: Journal of Community Development and Empowerment Vol. 1 No. 1 (2026): Marsiurupan: Journal of Community Development and Empowerment
Publisher : PT. TAROMBO RESEARCH DEVELOPMENT

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66784/marsiurupan.v1i1.30

Abstract

The development of digital technology has changed the way government operates, including the Parepare Mayor's Office, which faces challenges in increasing the efficiency and effectiveness of employee performance. This research aims to assess the implementation of a digital management system as a solution to overcome the problems of manual bureaucracy, miscommunication, and lack of data integration. The methods used in this research include observation and interviews with employees from various divisions, as well as quantitative and qualitative analysis to measure system effectiveness through key performance indicators (KPI). The research results show that the implementation of a digital management system has succeeded in increasing work efficiency, transparency and accuracy, with an increase in employee productivity reaching 60% and job satisfaction levels of 85%. Despite challenges such as inadequate infrastructure and resistance to new technology, this program has succeeded in creating a digital-based work culture
Co-Authors Abas, Farhat Abdul Hafidz Abdul Hamid Abdul Kohar Abdul Kohar Abdul Kohar Abdul Muhaimin Adam Samsudin Noor Adam Samsudin Noor Adhy Firdaus Adi Wicaksono Adiguna, Patria Adinda Novita Andhini Adinda Putri Aulia Agung Laksono Putera Agustina, Annisa Agya Mutia Alifta Ahhari, Ayu Ahmad Fadli Ahmad Fadli Ahmad Fadli Ahmad Nursodik Aini, Emizatul Ainun Radhinia Akhyar, Inzalul Akmas, Nabila Albert Albert Albi Ternando Alifi Restu Putera Alifi Restu Putera Ambar Syafirlah Azzara Amelia Meisyah Putri Ananda Adam Naufal Yahya Anggoro Dwi Swasono Annisa Hardini Aprih Santoso AR, Rasmawati Arda, Devid Putra Ardianto, Marsidi Arief Sahreza Arief Syahreza Arief Syahreza Arizal Hamizar Asep Riandi Asep Surya Lesmana Astanto, Tri As’ad, Ihwana Azizah Musyafia Budi Prajogo Cinta Rahmi Delima Indah Permatasari Dena Vera Silvana Dhenok Darwanti Diah Afrianti Rahayu DINDA WULANDARI Eka Dea Safitri Ekky Noviar Eko Sutrisno, Eko Elvira Sitna Hajar Elvira Sitna Hajar Elya Nurzanah Emizatul Aini Evi Fauziah Mitagani Evi Okli Lailani Fachry Abda El Rahman Fahri Fahri Fahri Fahri Farhat Abas Farhat Abas Firmansyah Firmansyah Fisy Amalia Fisy Amalia Amalia Fitria Karnudu Fuad Gagarin Siregar Fuad Gagarin Siregar Fuad Siregar Fuad Siregar Hajarudin Hajarudin Hakim, Melati Puspita Halim Tjiwdjaja Halim Tjiwidjaja Hanum Azahra Haria Saputri Hartoto, Witjaksono Eko Haryono Haryono Hayuna Meriza Hendra Candra Hendy Tannady Heni Pujiastuti Hesti Setiningrum Hilda Fariha Hilda Fariha Hilda Fariha I Dewa Ketut Suharjana Ibah Misbah Ibah Misbah Ibah Misbah Ichsan Gaffar Idrisi Raliya Putera Idrisi Raliya Putra Ika Agustina Ika Agustina Ika Fatmasari Imelda Krisanti Imelda Rosadi Indriyani Intan Arsitia Djafri Iskandar Iskandar Ismail, Zakki Istiningsih, Nurmayani Ith Vuthy Iwan Henri Kusnadi Iwan Kurnia Gea Jayaun Jayaun Jayaun Jayaun, Jayaun Jazuli, Khanif Joned C. Saksana Joned Ceilandra Saksana Joned Ceilendra Saksana Jornie Lumintao Khaila, Putri Khairul Anwar Khanif Jazuli Khoirul Anam Khoirul Ibad Koesratno Koesratno Kuraesin, Arlis Dewi Kusratno Kusratno Laela Punky Azzahra Lena Farsiah Lena Farsiah Lestari, Wiwin Lidyawati, Anna Lilla Puji Lestari Lina Maulidiana Lusi Fitriyani M Khairul Umam M. Arief Noor M. Islah M. Nurhidayat M. Tafsiruddin M.Tafsiruddin Magdalena Magdalena Mahilan, Ahdan Mar'atus Sholehah Melati Suci Anjar Kusuma Miftah Febrianti Mira Mira Moeljono Moeljono Moeljono Moeljono Moh Islah Moh. Tahang Mohammad Ruvi Mohammad Sofyan Muhammad Arief Noor Muhammad Arief Noor Muhammad Ramdhan Muhammad Ridwan Muharifah, Isnaini Muksin, Muhamad Mulono Apriyanto Muriany, Elvita Nabila Akmas Nada Ratković Neila Aisha Nilna Fauza Nilna Fauza Nizar Zulkarnain Noor, , M. Arief Noor, M. Arief Noor, M.Arief Nova Safira Noviar, Ekky Novitara Anggraeni Nur Mizwary Mustamin Nur Sabrina Azzahrah Nurasiah Nurasiah Nurdin Nurdin Nurdin Nurdin Nurdin Nurdin Nurdin Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhayati Nurhidayat, Muhamad Nurhidayati Nuriyatun Rizkiyah Nurul Faisah A.S Nuryahati Nyimas Ema Holiza Pagiling, Sarwan Pambudi, Ryan Paokuma, Hasbibi Patria Adiguna Pratama, Kelvin Putra Primadi Candra Susanto Putera, Alifi Restu Putra, Devid Putra, Idrisi Raliya Putri Lolyta Putri Noor Ramayanti Putri, Amelia Meisya Putrizain, Salwa Syuja Raden Mohamad Herdian Bhakti Radjawane, Louise Elizabeth Rahmadini, Amelia Suci Rahman Nurhakim Rahman Upe Rahman Upe Rahmawati, Rahmawati Ramadani Pardian Ramadhanna, Ramadhanna Ramadhinna, Ramadhinna Ramayanti, Putri Noor Ranto Ranto Rasmawati A. R. Rasmawati A.R Rasmawati AR Rianti Salima Rianti Salima Rianti Salima Rianti Salima Rianti Salima Rita Rita Rita Rita Rombouw, Sahrul Ronny Marthin Sitohang Rony Marthin Sitohang Rosliana Rosliana Rosliana, Rosliana Rumua, Yasir Ruvi, Muhammad Safitri, Desy Yana Saksana, Joned Ceilandra Salima, Rianti Sania Nur Azizah Sari, Yuniva Sarkum Sarkum, Sarkum Sartika Aini Sattar Sattar, Sattar Selamet Selnistia Hidayani Shofwah Badiyah Leksono Siregar, Fuad Siska Dwi Rahayu Siswanto, Arik Siti Helmyati Siti Mulasih Sitohang, Ronny Marthin Sitti Aliyah Azzahra Sonia Destiana Sri Budyartati sri murtini . Suharmanto Suharmanto . Suharmanto Suharmanto Suhermanto Suhermanto Suhermanto Suhermanto Sukardi Sukardi Sukardi Sukardi Sukardi Sukardi Sukardi Sukardi Sutariyono Sutariyono Sutaryono Sutaryono Sutiharni Syafirlah, Ambar Syafran Nurrahman Syafran Syafran Syahrani, Elvira Syahreza, Arief Syaputra, Riawan Syarif Hidayatullah Syarif Hidayatullah Syifa Azzahra Tafsiruddin, M Tafsiruddin, M. Tafsiruddin, Muh Tedi Supriadi Tetti Nur Intan Rifia Tetty Nur Intan Rifia Tjiwijdjaja, Halim Tohhiroh Tohhiroh Tohiroh Tohiroh Tohiroh, Tohiroh Tuti Herawati Tuti Herawati Ujang Kusnaedi Umar Syahid Fatahillah Usman Ali Wahdi, Nirsetyo Wawan Hermawan Wawan Hermawan Wheny Khristianto Wheny Khristianto WICAKSONO, ADI Wildan F Mubarock Yandi Asmana Yanti Apriyani Yohanes Totok Suyoto Yolita, Reva Putri Yulaeli, Tri Yuliansyah, Muhammad Fadly Zahra Widdatul Awwaliyah Zakki Ismail Zubair Arza Zulkifli Zainuddin Zulkifli Zainudidin