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Peran Mahasiswa UIN Sumatera Utara dalam Pemberdayaan Ekonomi UMKM melalui Optimalisasi QRIS sebagai Instrumen Inklusi Keuangan di Desa Pematang Tengah, Kecamatan Tanjung Pura, Kabupaten Langkat Dewi Fazira; Ikhlasul Amal; M Ikhsani Simanjorang; Laylan Syafina
Nusantara: Jurnal Pengabdian kepada Masyarakat Vol. 6 No. 2 (2026): Mei : NUSANTARA Jurnal Pengabdian Kepada Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/nusantara.v6i2.8443

Abstract

Economic empowerment of rural communities through the strengthening of Micro, Small, and Medium Enterprises (MSMEs) is a crucial pillar in achieving national economic independence. One of the fundamental obstacles faced by MSMEs in rural areas is financial exclusion due to low digital literacy and dependence on conventional cash transaction systems. The Community Service Program (KKN) of students from the State Islamic University of North Sumatra (UIN SU) in Pematang Tengah Village was designed to bridge this gap by optimizing the Indonesian Standard Quick Response Code (QRIS). Through an intensive participatory mentoring approach, students acted as agents of digital transformation who educated, trained, and facilitated 10 local MSME actors in adopting non-cash payment technology. The results of the program show a significant shift from digital skepticism to digital trust. The implementation of QRIS has been proven to increase operational efficiency, financial management accuracy, and strengthen the image of business modernity in the eyes of consumers. This article emphasizes that the role of students is not merely as information deliverers, but as catalysts of social capital that is crucial for the sustainability of digitalization at the village level.
Emotionally-Aware Chatbots: A Survey Endang Wahyu Pamungkas; Ikhlasul Amal
Artificial Intelligence Systems and Its Applications Vol. 2 No. 1 (2026): Vol. 2, No. 1, June 2026
Publisher : CV Cognispectra Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65917/aisa.v2i1.71

Abstract

Textual conversational agents, also known as chatbot technology, have garnered significant attention in both academia and industry in recent times. Chatbots have found wide application as agents for human communication in various services, such as booking assistance, customer service, and even personal companionship. The primary challenge in chatbot development lies in creating a machine capable of human-like interaction to enhance user engagement. Several studies have highlighted the importance of incorporating emotion in humanizing machines, including chatbots. However, to the best of our knowledge, there has been no focused work in this specific area. Therefore, this paper aims to provide a systematic review of approaches to building emotionally-aware chatbots (EACs). We propose three key focuses for studying EACs. Firstly, we explore the history and evolution of EACs. Next, we review the approaches adopted by previous studies in building EACs. Lastly, we delve into available resources for constructing EACs, with a particular emphasis on datasets and affective resources. Our investigation reveals that early EAC development predominantly relied on a rule-based approach, while more recent works have embraced neural-based approaches. We observe that most EACs incorporate emotion classifiers within their architecture, leveraging various existing affective resources. We argue that the field of EAC development will continue to attract increasing attention from researchers, as evidenced by recent studies proposing new datasets for building EACs in diverse languages.
Implementasi Transparansi dan Akuntabilitas Dana Zakat Berbasis PSAK 409 dan Kepercayaan Muzakki pada LAZISMU Medan Ikhlasul Amal; Kamilah Kamilah; Wahyu Syarvina
Jurnal Riset Akuntansi Vol. 3 No. 4 (2025): November: Jurnal Riset Akuntansi
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jura-itb.v3i4.4656

Abstract

Zakat is a sharia-based social financial instrument whose sustainability of collection is highly dependent on the trust of the muzakki towards the amil zakat institution. This trust is built through transparency and accountability of fund management that refers to the applicable accounting standards for zakat, infaq, and alms, namely PSAK 409. This study aims to analyze the implementation of transparency and accountability of zakat funds based on PSAK 409 and its relationship to the level of trust of muzakki in LAZISMU Medan City. This study uses a qualitative method with a descriptive approach. Data were obtained through in-depth interviews, documentation, and observation of 7 (seven) informants, consisting of 5 (five) administrators/staff and 2 (two) muzakki LAZISMU Medan City, then analyzed using the interactive model of Miles and Huberman. The results of the study indicate that LAZISMU Medan City has implemented transparency of financial reports and accountability of zakat fund management referring to PSAK 409, both from administrative and substantive aspects, including recognition, measurement, recording, distribution, presentation, and disclosure of ZIS funds. This implementation is in line with the Stewardship Theory perspective, where amil acts as a trustworthy steward for the interests of muzakki, thus contributing to building the trust of muzakki to continue distributing zakat, infaq, and alms through LAZISMU Medan City. This study is expected to provide theoretical contributions to the study of sharia accounting in mass organization-based Amil Zakat Institutions, as well as practical contributions to LAZISMU Medan City in strengthening transparency and accountability of zakat fund management.