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All Journal Proceedings of Annual International Conference Syiah Kuala University - Social Sciences Chapter Krisna: Kumpulan Riset Akuntansi Jurnal Akuntansi dan Sistem Teknologi Informasi Ekonomikawan : Jurnal Ilmu Ekonomi dan Studi Pembangunan JURNAL ILMIAH MANAJEMEN & BISNIS SITEKIN: Jurnal Sains, Teknologi dan Industri Jurnal Prima Edukasia Journal of Accounting and Investment Jurnal MD Jurnal Akuntansi dan Pajak Jurnal Pengembangan Teknologi Informasi dan Ilmu Komputer Journal of Economic, Bussines and Accounting (COSTING) Maneggio: Jurnal Ilmiah Magister Manajemen EKONOMIS : Journal of Economics and Business JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Pendas : Jurnah Ilmiah Pendidikan Dasar Diklabio: Jurnal Pendidikan dan Pembelajaran Biologi MATEMATIKA DAN PEMBELAJARAN Jurnal Riset Bisnis dan Manajemen Tirtayasa Owner : Riset dan Jurnal Akuntansi Veteran Law Review Jurnal Pendidikan Lingkungan dan Pembangunan Berkelanjutan HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM DIVERSI : Jurnal Hukum Journal of Information System, Applied, Management, Accounting and Research Jurnal Humaniora : Jurnal Ilmu Sosial, Ekonomi dan Hukum Jurnal Riset Akuntansi Aksioma Organum: Jurnal Saintifik Manajemen dan Akuntansi International Journal of Business Economics (IJBE) As-Syar'i : Jurnal Bimbingan & Konseling Keluarga IJECA (International Journal of Education and Curriculum Application) Ihsan: Jurnal Pengabdian Masyarakat AKTUAL LEGAL BRIEF Journal of Innovation in Educational and Cultural Research International Journal Reglement & Society (IJRS) JURNAL BIOSHELL International Journal Of Science, Technology & Management (IJSTM) Al-Liqo: Jurnal Pendidikan Islam PERAHU (PENERANGAN HUKUM) : JURNAL ILMU HUKUM Jurnal Manajemen Bisnis dan Keuangan Jurnal Ilmiah Wahana Pendidikan BIOLOVA Jumat Ekonomi: Jurnal Pengabdian Masyarakat Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat ABDI SABHA (Jurnal Pengabdian kepada Masyarakat) Journal Justiciabelen (JJ) Journal of Innovation in Community Empowerment (JICE) Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Jurnal Inovasi Penelitian dan Pengabdian Masyarakat International Journal of Economic, Business, Accounting, Agriculture Management and Sharia Administration (IJEBAS) Law Development Journal Proceeding International Seminar of Islamic Studies Jurnal Pengabdian kepada Masyarakat Wahana Usada EKSYA: Jurnal Ekonomi Syariah Jurnal Akuntansi dan Audit Syariah (JAAIS) Jurnal Psikologi Wijaya Putra (Psikowipa) Jurnal Social Library Balanca : Jurnal Ekonomi dan Bisnis Islam JSEP (Journal of Science Education and Practice) Prosiding Seminar Nasional Universitas Serambi Mekkah Jurnal Inspirasi Binsis dan Manajemen Al-Iqtishad : Jurnal Ekonomi Journal of Accounting and Finance Management (JAFM) International Journal of Accounting & Finance in Asia Pasific Journal of International Conference Proceedings Lambda: Jurnal Ilmiah Pendidikan MIPA dan Aplikasinya POACE: Jurnal Program Studi Administrasi Pendidikan Padma: Jurnal Pengabdian Kepada Masyarakat JUPADAI : Jurnal Pengabdian Kepada Masyarakat AMALA Jurnal Pengabdian Kepada Masyarakat Maqrizi : Journal of Economics and Islamic Economics Perigel: Jurnal Penyuluhan Masyarakat Indonesia EKOBIS SYARIAH Gotong Royong : Jurnal Pengabdian, Pemberdayaan Dan Penyuluhan Kepada Masyarakat (J-P3KM) Medani : Jurnal Pengabdian Masyarakat Jurnal Pengabdian kepada Masyarakat ENGAGEMENT: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Pada Masyarakat METHABDI J-ENSITEC (Journal of Engineering and Sustainable Technology) Sahmiyya: Jurnal Ekonomi dan Bisnis ISJOUST Jurnal Pendidikan Sains Indonesia (Indonesian Journal of Science Education) International Journal of Economic, Technology and Social Sciences (Injects) Jurnal Pengabdian dan Pemberdayaan Masyarakat Indonesia Jurnal Ilmiah Research and Development Student Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Jurnal Ilmiah Ekonomi dan Manajemen Proceedings of Femfest International Conference on Economics, Management, and Business ANDREW Law Journal IIJSE Neraca Manajemen, Akuntansi, dan Ekonomi BATIK: Jurnal Pengembangan dan Pengabdian Masyarakat Multikultural ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Darma Diksani: Jurnal Pengabdian Ilmu Pendidikan, Sosial, dan Humaniora Equivalent : Journal of Economic, Accounting and Management Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Jurnal As-Syar’i: Jurnal Bimbingan & Konseling Keluarga SUBSERVE: Community Service and Empowerment Journal Jurnal Multidisiplin Ibrahimy EKSYDA: Jurnal Studi Ekonomi Syariah Media Hukum Indonesia (MHI) Jurnal Intelek Dan Cendikiawan Nusantara Al-Iqtishad Jurnal Kewirausahaan dan Inovasi Jurnal Teknik Indonesia Al-khidmah: Jurnal Pengabdian dan Pendampingan Masyarakat Adpertens ; Jurnal Ekonomi dan Manjemen Jatijajar Law Review Jurnal Pengabdian Kepada Masyarakat Al-Amin Journal of Sharia Economics, Banking and Accounting PROCEEDING INTERNATIONAL BUSINESS AND ECONOMICS CONFERENCE (IBEC) Afeksi: Jurnal Psikologi Cahaya Pengabdian Khidmah Nusantara JAS (Jurnal Akuntansi Syariah) Proceedings of Femfest International Conference on Economics, Management, and Business Ulil Albab PESHUM Welfare: Jurnal Pengabdian Masyarakat Computer & Science Industrial Engineering Journal SEMINAR TEKNOLOGI MAJALENGKA (STIMA) Mavis: Jurnal Desain Komunikasi Visual Jurnal Ilmu Ekonomi dan Bisnis Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Interpersonal: Jurnal Bimbingan Konseling Islam Pengabdian: Jurnal Abdimas
Gunawan, Shodhik Ade
Universitas Muhammadiyah Metro
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Transportation Other

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Counseling on Simple Bookkeeping for Residents of Simak Boarding House, Rowolaku Village, Kajen, Pekalongan Sulis Setiyaningrum; Lia Khoirina; Nur Zalfa Rifqo Nabila; Hendri Hermawan Adinugraha; Ade Gunawan; Matteson Niva
Pengabdian: Jurnal Abdimas Vol. 1 No. 4 (2023)
Publisher : Yayasan Adra Karima Hubbi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55849/abdimas.v1i4.202

Abstract

Background. Accounting is a systematic process for processing transactions into useful financial information for its users. Financial bookkeeping can be regarded as an information center in a business. In the bookkeeping, you can see the financial condition of both income and expenses. You can also develop a strategy according to the budget you have. Purpose. This activity aims to help boarding school residents to make simple financial reports and provide an overview of basic accounting introductions.   Method. Activities using counseling methods and direct presentations to boarding house residents are seen by providing direct examples of financial report explanations. Implementation of counseling is done by explaining the theories needed and continuing with practice. After counseling was held, he opened a consulting clinic to help with the bookkeeping problem. The data source used in this service is primary data. The data collection technique used is by finding out the desired information about the problems faced by boarding house residents through counseling. Data analysis techniques are carried out by searching and compiling data, describing data, compiling data and selecting data to study and making conclusions. Results. The implementation of this Community Service can be well received by the residents of the boarding house without any rejection, and the residents of the boarding house express their gratitude for this activity. This indicates good acceptance of this service activity as a form of concern. Community service activities for boarding house residents and students who focus on simple accounting training for boarding children. Conclusion. The conclusion from this counseling is that the boarding house residents know about financial management to minimize expenses.
Analysis of Sharia Business Incubation Model Based on Internet of Things (IoT) for Young Entrepreneurs Luli Iryani; Hendri Hermawan Adinugraha; Ade Gunawan
Jurnal Kewirausahaan & Inovasi Vol. 4 No. 1 (2026): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkwi.v4i1.1704

Abstract

This research aims to formulate and analyze a sharia business incubation model integrated with Internet of Things (IoT) technology tailored for young entrepreneurs. Amidst rapidly evolving industrial transformations, young Muslim entrepreneurs encounter complex hurdles concerning technological proficiency and compliance with sharia principles. This study utilizes a descriptive qualitative approach intertwined with a comprehensive literature review. Data compilation is derived from academic papers, institutional directives, and empirical documentation published over the preceding five years (2021–2026). The findings demonstrate that a digitalized sharia incubation ecosystem drastically reinforces efficiency, ensures full supply chain transparency (halalan thayyiban), and optimizes real-time monitoring of operations via smart sensors. The integration of Islamic values, such as the prohibition of gharar and maysir, is effectively digitized using automated smart-contract principles within an IoT ecosystem. Conclusively, this structural framework accelerates modern technological literacy while strongly preserving sharia ethics, creating a resilient environment for sustainable and competitive enterprises.
PENGARUH MODE PEMBELAJARAN FLIPPED CLASSROOM BERBANTUAN MEDIA KOMIK TERHADAP HASIL BELAJAR IPA SISWA KELAS IV SD NEGERI 2 TAMAN NEGERI Sinta Lisa Agustin; Arif Rahman Aththibby; Ade Gunawan
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Release
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.53763

Abstract

This research is motivated by the low cognitive learning outcomes of science (IPA) in Grade IV students on abstract material such as photosynthesis due to the dominance of conventional learning modes and the lack of prior knowledge among students. This study aims to examine the effect and level of effectiveness of implementing the flipped classroom learning mode assisted by comic media on the IPA learning outcomes of Grade IV students at SD Negeri 2 Taman Negeri. The research method used is quasi-experimental design with a Nonequivalent Control Group Design. Samples were selected using purposive sampling, designating Class IVA as the experimental class (flipped classroom with comic media) and Class IVB as the control class (conventional). Data collection instruments used were objective multiple-choice tests (pre-test and post-test). Data analysis used the Independent Samples T-Test and N-Gain index assisted by SPSS. The results showed that: (1) There was a significant effect of implementing flipped classroom assisted by comic media on IPA learning outcomes, evidenced by a Sig. (2-tailed) value of 0.000 in the t-test; and (2) This learning mode was effective in improving academic achievement, indicated by a superior average N-Gain index of 77.57% (Very Effective category). This success was driven by optimal classroom time management, reduced boredom through comic visualization, and independent learning at home. The implication is that the integration of this mode and media becomes an innovative alternative to achieve active, student-centered science learning. Keywords: Flipped Classroom, Comic Media, IPA Learning Outcomes, Elementary School
PENGARUH MODEL INKUIRI TERBIMBING BERBANTU ALAT PERAGA TERHADAP KEMAMPUAN BERPIKIR KRITIS SISWA KELAS V SD NEGERI 6 METRO TIMUR Astikasari, Rissa; Gunawan , Ade; Rahman Aththibby , Arif
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 02 (2026): Volume 11 No. 2, Juni 2026 Publish
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i02.54352

Abstract

Critical thinking skills are an important ability in science learning to help students understand concepts and solve problems systematically. However, learning that is still teacher-centered causes student involvement to be not optimal, plus abstract material on the human digestive system, so concrete and innovative learning media are needed. Therefore, a learning model is needed that is able to encourage students to be actively involved in the learning process. This study aims to determine the influence of the teaching aid-assisted guided inquiry model on the critical thinking ability of grade V students of SD Negeri 6 Metro Timur. The research uses a quantitative approach with quasi-experimental methods and Pretest-Posttest Control Group Design which was carried out in four meetings. The research subjects were the VA class as the experimental class (n=20) and the VB class as the control class (n=20). Data collection was conducted using pretest-posttest essay tests, observations, documentation, and instrument validation sheets. Data analysis used normality, homogeneity, independent sample t-test, and N-Gain tests. The results showed that the average pretest of the experimental class was 61.00 and the control was 55.50, while the experimental posttest of 82.00 was higher than the control of 72.75, with a difference of 9.25 points. The hypothesis test obtained a significance value of 0.002 < 0.05 so that H₀ was rejected and Hₐ was accepted. The N-Gain result of the experimental class was 0.5194 in the medium category, this was supported by the results of observation of student activities which increased from 85.5% in the good category in the second meeting to 90.00% in the very good category in the third meeting, showing that the learning process was active and conducive. It was concluded that the instruction-assisted guided inquiry model had an effect on the critical thinking skills of grade V students of SD Negeri 6 Metro Timur. Keywords: Guided inquiry model; teaching aids; critical thinking skills
EFEKTIVITAS GAME BASED LEARNING BERBANTUAN FLASHCARD TERHADAP PEMAHAMAN KONSEP MATEMATIKA Nike Marsita, Endah; Rahmawati, Dwi; Gunawan, Ade
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 11 No. 2 (2026): Volume 11 No. 02, Juni 2026.
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v11i2.55341

Abstract

Mathematics learning is a fundamental component as it develops logical and analytical thinking, as well as conceptual understanding that underpins other fields of study. However, the mathematical conceptual understanding of second-grade students at MI Muhammadiyah Hadimulyo remains low, and instruction is still dominated by conventional approaches. This issue needs to be addressed through the implementation of Game Based Learning supported by Flashcards. This study aims to examine difference in mathematical conceptual understanding between Game Based Learning assisted by Flashcards and conventional learning. It employs a quasi-experimental approach using a cluster random sampling method. The population included all second-grade students, while the sample consisted of classes IIA and IID of MI Muhammadiyah Hadimulyo, where IIA applied conventional learning and IID applied Game Based Learning assisted by Flashcards. The instruments used were an observation sheet and a mathematical conceptual understanding test. The data were analyzed using a two-way ANOVA with a significance level of 0,05. The findings indicate that Game Based Learning assisted by Flashcards had a significant effect and was effective in improving second grade students’ understanding of mathematical concepts at MI Muhammadiyah Hadimulyo.
POLITIK HUKUM BERDASARKAN KETETAPAN MPR TENTANG PEMBARUAN AGRARIA DAN PENGELOLAAN SUMBER DAYA Ade Gunawan
Journal Justiciabelen (JJ) Vol 5 No 02 (2025): July
Publisher : Univeristas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/jj.v5i02.5721

Abstract

ABSTRAK Pembaruan agraria sebagai suatu proses berkelanjutan menitikberatkan pada restrukturisasi penguasaan, kepemilikan, pemanfaatan, serta penggunaan sumber daya agraria. Proses ini dilaksanakan demi tercapainya kepastian hukum, perlindungan hak, serta pemerataan keadilan dan kesejahteraan sosial di Indonesia. Tujuan dari penelitian ini yang pertama yakni mengungkap atau menyingkap politik hukum agraria di Indonesia dalam perkembangan kenegaraan dan tujuan kedua adalah untuk mengetahui tumpang tindih peraturan agraria karena pengaruh politik hukum yang berbeda-beda dalam perkembangan agraria di Indonesia. Tulisan ini disusun dengan metodologi penelitian hukum normatif dengan pendekatan historis. Politik hukum dalam kaitannya dengan hukum agraria terutama yang berkaitan dengan reforma agraria di Indonesia mulai menggeliat sejak diterbitkan Tap MPR Nomor IX/MPR/2001 tentang Pembaruan Agraria dan Pengelolaan Sumber Daya Alam dalam hal mengatasi ketimpangan penguasaan dan pemilikan tanah bagi kepentingan masyarakat. Kemudian dalam praktiknya terdapat tumpang tindih peraturan agraria karena pengaruh politik hukum yang berbeda dalam perkembangan agraria di Indonesia. ABSTRACT Agrarian reform as a continuous process focuses on restructuring control, ownership, utilization, and use of agrarian resources. This process is carried out to achieve legal certainty, protection of rights, and equitable distribution of justice and social welfare in Indonesia. The first objective of this study is to uncover or reveal agrarian legal policy in Indonesia in the context of state development, and the second objective is to identify overlapping agrarian regulations due to the influence of differing legal policies in the development of agrarian affairs in Indonesia. This paper is written using normative legal research methodology with a historical approach. Legal policy in relation to agrarian law, especially that related to agrarian reform in Indonesia, began to emerge since the issuance of MPR Decree No. IX/MPR/2001 on Agrarian Reform and Natural Resource Management in terms of overcoming inequality in land control and ownership for the benefit of the community. In practice, there is an overlap of agrarian regulations due to the influence of differing legal policies in the development of agrarian issues in Indonesia.
Growth Mindset and Resilience in the Coastal Community of Kampung Bahari Nusantara, Kulonprogo Egi Prawita; Ade Gunawan; Fadillah Fadillah
PSIKOWIPA (Psikologi Wijaya Putra) Vol 6 No 1 (2025): PSIKOWIPA
Publisher : Fakultas Psikologi Universitas Wijaya Putra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38156/psikowipa.v6i1.193

Abstract

Kampung Bahari Nusantara (KBN) program is a collaborative effort between the government and TNI-AL to improve the quality of life of maritime communities living in coastal areas. Trisik Sidorejo Kulonprogo was a poor hamlet and is currently struggling to become more empowered and prosperous. This research aims to examine the relationship between growth mindset and resilience towards Kampung Bahari Nusantara community in Trisik Sidorejo hamlet. This study uses quantitative correlational design to examine the relationships between variables. Data collection for this study uses resilience scale and growth mindset scale. The sample for this study is 136 participants from farmer group in Trisik Sidorejo. The hypothesis test was performed using a non-parametric test, Spearman-Rank, because the data obtained did not meet the assumption test. There is a positive relationship between growth mindset and resilience with r=0.69 (p<0,005). Growth mindset is related to the resilience of KBN community built by TNI-AL in Kulonprogo. The higher the growth mindset of the people, the higher the resilience.
TAXPAYER COMPLIANCE: THE MODERATING ROLE OF ACCOUNTABILITY ON DIGITALIZATION AND TRUST IN GOVERNMENT Fatimah; Ade Gunawan
Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Vol. 4 No. 1 (2026): September
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jakpt.v4i1.4556

Abstract

Indonesia's tax ratio remains relatively low compared to other ASEAN countries, prompting government efforts to boost tax compliance through digitalization of tax services such as Coretax. This study analyzes the effects of tax digitalization and trust in government on Individual Taxpayer compliance, with accountability as a moderating variable, focusing on Individual Taxpayers in Pekalongan Regency. Using a quantitative field-research approach, data were collected via questionnaires distributed through purposive sampling to 97 respondents registered at the Pekalongan Primary Tax Service Office (KPP Pratama). Results indicate that tax digitalization has a positive and significant effect on taxpayer compliance (t-count 5.411 > t-table 1.986; sig. 0.000 < 0.05), whereas trust in government shows no significant effect (t-count 0.947 < t-table 1.986; sig. 0.346 > 0.05). Accountability significantly moderates the relationship between tax digitalization and taxpayer compliance, though it weakens rather than strengthens this effect (sig. 0.034 < 0.05; interaction coefficient -0.019). Accountability does not significantly moderate the relationship between trust in government and taxpayer compliance (sig. 0.403 > 0.05). Theoretically, these findings suggest a substitution effect, wherein the integrity of tax administration replaces the appeal of digital convenience. Practically, this implies the Directorate General of Taxes (DJP) should differentiate its strategy emphasizing Coretax's technical reliability for taxpayers who perceive low accountability, and budget transparency for those who perceive high accountability. The study concludes that tax digitalization is a critical driver of compliance, trust in government alone is insufficient, and accountability's moderating role warrants further investigation given its unexpected weakening effect
Optimalisasi Literasi dan Administrasi Perpajakan Digital pada Masyarakat Kelurahan Kunden Ade Gunawan; Ria Anisatus Sholihah; Muhammad Nurul Majid
PRAXIS: Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 1 (2026): PRAXIS: Jurnal Pengabdian kepada Masyarakat (September)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47776/praxis.v5i1.13

Abstract

Pengembangan sistem administrasi perpajakan digital, yaitu Coretax oleh Direktorat Jenderal Pajak dan layanan Elektronik Pajak Bumi dan Bangunan (E-PBB) oleh pemerintah daerah, belum sepenuhnya diimbangi kesiapan literasi digital masyarakat di tingkat kelurahan, terutama kelompok lanjut usia. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan literasi dan kemampuan administrasi perpajakan digital masyarakat Kelurahan Kunden, Kecamatan Blora, Kabupaten Blora, dengan sasaran Wajib Pajak PBB-P2 dan anggota Persatuan Wredatama Republik Indonesia (PWRI). Metode pelaksanaan meliputi tiga tahap, yaitu edukasi sistem Coretax, sosialisasi sistem E-PBB bersama pemerintah kabupaten, dan asistensi teknis langsung (desk-to-desk) untuk pengecekan tagihan, pencetakan Surat Pemberitahuan Pajak Terutang (SPPT), serta pembayaran PBB-P2 yang difasilitasi koperasi kelurahan. Hasil kegiatan menunjukkan peningkatan pemahaman peserta mengenai aktivasi akun Coretax, kewajiban pelaporan SPT Tahunan bagi pensiunan, dan kemudahan akses layanan E-PBB secara mandiri. Kolaborasi lintas pihak terbukti efektif memperlancar pelayanan administrasi perpajakan yang transparan dan akuntabel, meskipun masih terkendala keterbatasan gawai dan jaringan internet pada sebagian warga lanjut usia. Kegiatan ini merekomendasikan penyediaan posko pendampingan digital berkelanjutan di tingkat kelurahan.
STRATEGI COMPETITIVE PRICING UNTUK MENINGKATKAN KEUNTUNGAN DAN DAYA SAING PADA UMKM PEDAGANG SAYUR KELILING DI DESA GANDU Annisa Dwi Safitri; Hendri Hermawan Adinugrah; Ade Gunawan
EKSYA : Jurnal Ekonomi Syariah Vol 7 No 1 (2026): JURNAL EKSYA: JURNAL EKONOMI SYARIAH
Publisher : Program Studi Ekonomi Syariah Sekolah Tinggi Agama Islam Negeri Mandailing Natal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56874/e2bbj625

Abstract

This study aims to analyse the application of competitive pricing strategies in increasing profits and competitiveness of MSMEs of mobile vegetable traders in Gandu Village. The main problem faced by business actors in this sector is the lack of understanding in determining the right selling price, resulting in ignorance of the real profits earned and low competitiveness in the market. This research uses a descriptive qualitative approach with data collection methods through interviews with mobile vegetable traders as the main informants, and literature studies as secondary data. The results showed that some traders have implemented a competitive pricing strategy intuitively, such as equalising or slightly increasing prices from competitors, while still paying attention to product quality and service. This strategy has proven effective in building customer loyalty, increasing sales, and creating a positive perception of value for the product. This research confirms that a competitive pricing strategy combined with a value-based pricing approach and an understanding of the cost structure and market conditions can be an effective solution to improve the sustainability and growth of MSMEs. In addition, this approach also strengthens the market position of businesses through service excellence and product quality. This study recommends price management training for MSME players so that pricing strategies can be implemented optimally and sustainably.
Co-Authors Abdul Bahri Sukartono Abdul Ghofar Saifudin Abdul Hamid Abianto, Rafi Abilla, Titania Achyani Addavis Sa`adiyah Zaen Adhi Riza Aulia, Adhi Riza Aditya Dwi Prasetyo Adya Rosa Prasasti Aenurofik Affandi Afit Ahwaludin Agelia, Ela Agil Lepiyanto Agus Sutanto Agus Widodo Ahmad Syarif Aini, Anisa Akrom Budiono Alfarisi Alfi Ilmiyatun Nafisah Alvansuri, Maulfi Amalina Zulfa Amelia, Sevia Amiek Soemarmi Amilah, Seffy Ammy, Baihaqi Ana Kharisma Silviya Andi Widiono Angga Teguh Susilo Anggraeni, Reinita Anindita, Alisya Deviana Anna Permanasari Annidjatuz Zahra Annisa Dwi Safitri Arif Rahman Aththibby Arina Rizkianah Arju Fatiya Nidhofa Arliani, Levia Niza Arsita, Muhamad Ariadillah Arum Nuzulur Rohmah Asep Rachmat Asmuni Asmuni Asrun, Nicky Armayfa Asti Nur Wilda Ariza Astikasari, Rissa As’illah As’illah Audia, Shafa Nissa Ayu Wahyuning Ragil Az-Zahra, Nova Shella Rida Azzahra, Tiara Bulan Bahtiar Afwan Bantam, Dian Juliarti Benaya.S Hutagalung bin Mustam, Afian Akhbar Bobi Hidayat Boy Fadly Bun Yamin Bunga Aditi Bunga Aditi Bunga Paramitha Cantikka Febiriyadi Putri Chairani Chairani Chatarina Umbul Wahyuni Chintya Edelvi Pratiwi Cintia Salsabila Citra Marsa Masithoh Zain Courtois Lorenzo Damayanti Dasrieny Pratiwi, Dasrieny Davit Bagus Triyantoro Dea Syakiroh Maghfirotun Nisa Dedy Hidayatullah Alarifin Dedy Lazuardi Dela Setiani Deni Santi Pertiwi Desy Fitriana Sari Dewi, Suci Kumala Dian Bagus Dian Elvira Nanda Sari Diana Zalfanur Dimas Adi Pangestu Dimas Adi Pangestu Dimas Bagus Editya Dina Khitrotul Hawa Dina Nazilatul Hidayah Dini Syafa’ati Djoko Hananto Dwi Arfilla Dwi Novaria Misidawati DWI RAHMAWATI Dwi Rahmawati Dwi Sinta Amalia Dwi Sinta Amalia Dwi Suci Anggraeni Egi Prawita Elsa Syakira Emiliana Rachma Erna Wahyu Setianingsih Erna Erna Wijayanti Erwin Erwin Eva Sabrina Zahra Faadillah Carissa, Ayu Fadila Arifatu Khasanah Fadillah Fadillah Fadjar Harimurti Fajariani, Desta Puji Fany Alfarisi, Mohamad Farah Adinda Salma Farisa Luvita Simatupang Fatimah Fatimah Fatimah fatimah Fatimah Febri Andani, Tara Fenty Fauziah Ferida Rahmawati Fifi Afista Fifi Aprilia Yulianti Fikriana Fikriana Fikriana Fikriana, Fikriana Fikriana, Fikriana Rosa Fitri Kurniawati Gerlan Haha Nusa Granada Anggita Alexa Putri Hade Chandra Batubara Handoko Santoso Hanifa Zihan Safira Hasanah, Wardah Amrillah Hasna Huwaidah Hasna Huwaidah Hendri Herman Adinugraha Hendri Hermawan Adinugrah Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendri Hermawan Adinugraha Hendry Hermawan Adinugraha Hening Widowati Hermawan Adinugraha, Hendri Hilda Dwiyanti Hudi Yusuf Hudi Yusuf Ika Lestari, Ika Ilmiyatun Nafiah, Alfa Imam Hanafi Indah Khoirunisa Intan Nadzifa Intan Sartika Eris Maghfiroh Ismatul Karimah Izzatul Mardhiah Jilma Dewi Ayu Ningtyas Joko Susilo Joko Susilo Jufrizen Julita Julita Julita Julita Kafabih, Zidan Kahar, Novidhoh Kamaedi Kamaedi Kamela Afrelia Karima, Nok Karina Atha Nabila Kenny Brighi Milala Khawa, Ismatul Khoirina, Lia Koto, Murviana Laila Kholisa Azzahra Lailatul Fadhilah Lailatusyifa Habibah Leny Heliawati Lestari, Istikomah Dwi Lia Khoirina Lia Olivia Zahara Lilis Arviani Lintang Ayu Wulandari Lorenzo, Courtois Luli Iryani Lutfiyah Azizah Lutfiyah Azizah M. Aprialdi Lubis M. Arif Surham M. Aris Syafi’i M. Barkah Salim M. Thoriq Nurmadiansyah M. Toriq Nurmadiansyah Mahimma Romadhona Mai’latul Khoiriyah Mai’latul Khoiriyah Mansur Chadi Mursid Marsita, Endah Nike Matteson Niva Maulana Rosyid Zidan Maulana Rosyid Zidan Maulfi Alvansuri Maya Sari Maya Sari Mayang Permata Sari Meike Ardhana Reswari Mia Cholvistaria Michelle Prameswari Milatul Aini Misidawati, Dwi Novaria Mubarok, M. Sultan Muh Nasir, Tatang Muhamad Alfarisi Muhamad Elfitra Salam Muhammad Aga Sekamdo Muhammad Arif Muhammad Barkah Salim Muhammad Daniyal khakkam Muhammad Erwan Syah Muhammad Erwan Syah Muhammad Firza Alpi, Muhammad Firza Muhammad Irfan Tarmizi Muhammad Nurul Majid Muhammad Rafly Muhammad Rafly Fachrezy Muhammad Shareza Hafiz Muhammad Syahrul Arifin Muhammad Syaifuddin Muhammad Taufiq Abadi Mukhadiroh Mukhadiroh Mukmin Mukmin Mukmin Mukmin Mulyani, Sheila Arisonya Muninggar Murviana Koto Mustika Amalia Mustika Mustika Nabila, Nur Zalfa Rifqo Nadia Ika Purnama Nadia Serliyana Alfaini Nadia Serliyana Alfaini Nadya Salsabilla ‘Aqifah Nadya Salsabilla ‘Aqifah Nafia, Nala Ilma Nafisah, Alfi Ilmiyatun Nafisatul Ula, Cahya Ismaura Nagita Rahma Sari Nala Ilma Nafia Nana Raudhotul Janah Naufal Falah Nehayatul Najwa Nely Hikmawati Nike Marsita, Endah Nikmatul Oktavia Niswatin Jamilah Niva, Matteson Nok Karima Nor Lailla Novendi Arkham Mubtadi Nugraha, Aditya Agung Nur Khofidotul Khasanah Nur Shihatus Sakinah Nur Zalfa Rifqo Nabila Nurbaeti Nurbaeti Nurdiana, Budi Nurfadillah, Mursidah Nurhayati NURUL HARIYANTI Nurul Karimah Nurul Kholisha NURUL QOMARIYAH Okfalisa Okfalisa Oktaviana, Alivia Rizka Pasaribu, Munawir Pasya, Mohammad Rafa’at Pertiwi, Deni Santi Phokus Rilo Pambudi Prameswari, Michelle Pratama, Dandy Putra Putra, Lutfi Guntur Eka Putri Dinda Salsabila Putri Kamelia Putri Kamelia Putri Salsabila Rachma, Emiliana Radiman Radiman Radiman Radiman Rafly, Muhammad Rahma Dwi Amalia Rahmad Bustanul Anwar, Rahmad Rahmah, Himah Naely Rahmayati Rahmayati Rasmadan, Dendi Fitrah Ratna Sari Rengganis, Dafina Mutiara Restiana, Dwi Retno Indah Rokhmawati Ria Anisatus Sholihah Ria Anisatus Sholihah Ria Anisatus Sholihah Rida Rahim Rifatul Hanifah Rihlah Nur Aulia Riska Naila Zulfa Riskiyah Riswanto Riswanto ., Riswanto Rivaldi Arif Rivani, Giska Natasya Rizka Ahmad Maulana Rizki Ananda Safitri Rizki, Nabila Rizky Andrean Rofilah, Wafik Rosita Rosita Rosita Rosita Rossida, Kayla Sabilla, Annayya Putri Sabiq Muhammad Zaki Sabiq Muhammad Zaki Safarah, Nayla Safitri, Rizki Ananda Sakinah Sakinah Sakinah, Nur Shihatus Salfen Hasri, Salfen Salman Farisi Salsabila, Sajaroti Alim Salsabila, Savira Salsadila, Indah Aura Saparuddin Siregar Saputra, Rizki Hermawan Saputra, Sulis Sari, Arum Kumala Sari, Meli Eka Sari, Mutia Okta Sarimanah, Dinda Ufiq Sarmini Sarmini Satria Tirtayasa Savila, Lisna Nisa Setiyaningrum, Sulis Shafa Annida Rahmah Shofie Huwaidah Sholiah, Ria Anisatus Sigit Subagja, Sigit Sinta Lisa Agustin Sintiana Rizki Sirait, Ganda Sofa Nazilatul Khusna Sohiron, Sohiron Sri Fitri Wahyuni Sri Mumaeni Agustina Sri Wulandari Stevani Willia Suci Kumala Dewi Sugiarti, Amrih SUHARDI - Sulis Setiyaningrum Sulis Setiyaningrum Sunarti Susi Eka Apriliani Susi Eka Apriliani Syafa'ati, Dini Syakira, Elsa Syam, Yulia Ramdinawati Syamara, Marthania Intan Syifa Destya Salsabila Tahani Salsabila Taskiyatul Fu’aida Tatang Muh Nasir Tia Syifana Titania Abilla Titin Sarwendah Trisna Afriyani Triyantoro, Davit Bagus Tuti Andriani Umi Fikriyah Umi Fikriyah Umi Hartati Ummi Syakinah Utami, Adinda Mulia Wafi Najmi Naufal Athallah Wafik Rofilah Wahyu Adi Mudiparwanto Wicha Fradya Widiono, Andi Widyastuti, Tri Ayu Wimpi Siski Pirari Windy Fatmawati Windy Fatmawati Yasmika Baihaqi YUDI SISWADI Yusnandar, Willy Yusuf, Hudi Zacky, Mohammad Zidna Rizka Maulida Sandy Zulfa Nur Aini Zulia Hanum