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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Journal of Islamic Economic and Law (JIEL)
Azlina Azlina
Politeknik Kutaraja
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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PENINGKATAN KUALITAS TATA KELOLA SDM TENAGA PENDIDIK TK AISYIYAH BUSTANUL ATHFAL BANDA ACEH Khairita Hasbi; Desy Puspita; Zahriatul Aini; Mirnawati Mirnawati; Indra Akbar; Agustina Agustina; Cut Intan Amalia; Azlina Azlina; Arwina Sufika; Desi Sinaga
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.40098

Abstract

Kehadiran Taman kanak–kanak (TK) dalam dunia pendidikan sangat dibutuhkan untuk menyesuaikan dengan kebutuhan para orang tua dalam memenuhi pendidikan anak-anaknya. Pemilihan sekolah, termasuk TK menjadi perhatian khusus para orang tua, dengan mempertimbangkan fasilitas yang memadai dan sumber daya pengajar yang berkualitas menjadi salah satu faktor penting sebuah lembaga Pendidikan. Oleh karena itu, kegiatan pengabdian kepada masyarakat ini bertujuan untuk mengidentifikasi, mensosialisasikan, dan memantau tata kelola Sumber Daya Manusia (SDM) oleh Politeknik Kutaraja yang diterapkan di TK Aisyiyah Bustanul Athfal Lhong Raya Banda Aceh. Hasil yang diperoleh dari kegiatan pengabdian kepada Masyarakat ini menunjukkan bahwa sosialisasi dan pembinaan terkait tata kelola SDM berjalan dengan baik. Pihak sekolah dan guru menerima materi pembinaan melalui sosialisasi, pelatihan, dan diskusi yang bersifat berkelanjutan. Proses monitoring yang dilakukan memberikan gambaran positif mengenai kemajuan yang dicapai, khususnya dalam penerapan tata kelola SDM yang lebih efektif. Secara keseluruhan, program ini memberikan kontribusi yang baik terhadap kualitas pendidikan dan pengelolaan sekolah di TK Aisyiyah Bustanul Athfal Lhong Raya Banda Aceh, meskipun masih terdapat beberapa aspek yang perlu diperbaiki lebih lanjut.
Sinergi Sivitas Akademika Politeknik Kutaraja Dalam Respon Bencana Banjir dan Distribusi Bantuan Berbasis Masyarakat Desy Puspita; Zahriatul Aini; Azlina Azlina; Mirnawati Mirnawati; Agustina Agustina; Khairita Hasbi; Cut Intan Amalia; Suprihatin Ningsih; Vicky Rahmat; Zakiyul Fata; Aidil Akbar; M. Eriq Akbar; Raihul Miski; Ghuzzyian Al Sidqi
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 2 (2026): Mei
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v5i2.659

Abstract

This Community Service Program (PkM) aims to strengthen the role of the academic community of Politeknik Kutaraja in emergency response to flood disasters and the distribution of community-based social assistance in Dayah Husein Village, Meurah Dua District, Pidie Jaya Regency. The flood disaster that struck several areas in Aceh at the end of 2025 caused significant social and economic impacts, particularly for communities in areas that had not been optimally reached by aid. The program was implemented through fundraising activities, coordination with local volunteers, community needs assessment, and direct distribution of social assistance to affected residents. The results indicate that synergy between lecturers, students, local communities, and volunteers significantly improved the effectiveness and accuracy of aid distribution. The humanitarian assistance provided included food supplies, basic necessities, and essential items for vulnerable groups. This activity not only delivered direct benefits to flood-affected communities but also strengthened social awareness, humanitarian solidarity, and the strategic role of vocational higher education institutions in community-based disaster management. This program is expected to serve as a collaborative model between universities and communities in sustainable disaster response initiatives.
Perkembangan Teori Akuntansi: Tinjauan Literatur Sistematis (2012–2022) Azlina Azlina; Najibullah Najibullah; Agustina Agustina
Journal of Islamic Economic and Law (JIEL) Vol. 2 No. 1 (2025): JIEL : Journal of Islamic Economic and Law
Publisher : CV. Kalimasada Group

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59966/jiel.v2i1.1552

Abstract

This study aims to identify and explore the development of accounting theory over the 2012–2022 period. Using a Systematic Literature Review (SLR) approach, the study analyzes key trends, dominant theories, and the relevance of accounting theory to modern business practices and needs. Data were collected through the Publish or Perish 8 (PoP 8) software, focusing on literature related to normative and positive accounting theory published in reputable journals during this timeframe. The findings reveal that accounting theory has evolved from pragmatic to positive approaches, with each phase contributing significantly to the discipline. Methodological analysis indicates a dominance of qualitative approaches, while quantitative methods still play a crucial role in validating variable relationships. Additionally, international contributions highlight the strong influence of globalization and technology, including Artificial Intelligence (AI), in advancing accounting theory and practice. This study concludes that accounting theory must continue to evolve to address both local and global challenges. A combination of local and global approaches is necessary to develop more relevant, inclusive, and sustainable accounting theories.
Co-Authors Agustina Agustina Aidil Akbar Arwina Sufika Cut Intan Amalia Desi Sinaga Desy Puspita Ghuzzyian Al Sidqi Indra Akbar Khairita Hasbi M. Eriq Akbar Mirnawati Mirnawati Najibullah Najibullah Raihul Miski Suprihatin Ningsih Vicky Rahmat Zahriatul Aini Zakiyul Fata