Publication Search

An earthquake occurs when energy is suddenly released within the earth’s layers, potentially causing loss of life and environmental damage. One factor contributing to the high impact of earthquakes is the lack of student understanding and inadequate education on disaster preparedness. This study aimed to assess earthquake disaster management education at the Nur Adia Junior High School Education Foundation, Tanjung Selamat, Deli Serdang. A quantitative pre-experimental design with a one-group pretest and posttest was applied, involving 63 eighth-grade students. Data were collected through questionnaires to measure students’ knowledge before and after the educational intervention on earthquake disaster management. The results indicated that before the education, 69.8% of students rarely received information about earthquake causes, 61.9% had never participated in school earthquake evacuation simulations, and 55.5% had never practiced evacuation drills. After the educational intervention, knowledge improved, with 66.6% of students reporting that the program significantly increased their understanding of earthquakes. Statistical analysis showed a significant difference between pretest and posttest scores (Sig. 2-tailed = 0.000 < 0.05), confirming the effectiveness of the intervention. The study concluded that education on earthquake disaster management can enhance students’ knowledge and preparedness. It is recommended that schools implement regular educational programs and disaster simulation exercises to cultivate students’ readiness and promote a culture of disaster preparedness within the school environment.

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

The rapid technological developments of this decade have had a positive impact on the transparency of information in financial reports. Transparent financial report information demonstrates the quality of the financial reports. Public accountants are tasked with providing an opinion on the fairness of the presented financial reports. The standard used by a public accountant in assessing the fairness of financial reports is the Public Accounting Auditing Standards (SPAP). The SPAP contains guidelines for carrying out the audit cycle systematically and in accordance with procedures, starting from the pre-engagement, planning, and reporting stages. Therefore, it is crucial to conduct audit report preparation training for prospective auditors, conducted by a team of lecturers from the Faculty of Economics and Business, Dian Nuswantoro University through a community service program. This community service activity took as participants prospective auditors from STIE Semarang students at KAP Sarastanto and Rekan in Semarang City. This activity was carried out so that prospective auditors could be provided with the knowledge and skills to complete the audit cycle from pre-engagement to reporting. The methods used in this community service program were presentations and mentoring, while the training material for preparing audit reports was carried out by the community service team and practitioners (auditors) from KAP Sarastanto and Rekan. The results of this training show that prospective auditors (STIE Semarang students) are able to understand the audit cycle systematically and are able to realize the importance of audit reports for stakeholders.

Although MSMEs are an essential part of the national economy, many still face challenges in utilizing digital technology to enhance their business competitiveness. As a micro-enterprise based in Medan City, KYTA MSME produces herbal beverages made from natural ingredients. They encounter difficulties in digital marketing, particularly in showcasing their products and disseminating information online. The objective of this community service activity is to enhance the capacity of KYTA MSME through training and mentoring in the creation of digital catalogs, which serve as effective and contemporary promotional tools. The results of the activity indicate that the MSME actors gained a better understanding of digital technology, basic graphic design skills, and knowledge of visual marketing strategies. The outputs of the activity include ready-to-use digital catalogs, instructional modules on using Canva and Google Drive, and documentation of the reporting process. It is expected that this program can serve as a replicable model for the digitalization of other MSMEs and encourage more flexible marketing transformation in the digital economy era.

Every citizen has the right to get a job. Meanwhile, the work that is necessary for people to live a decent life for humanity is a job that pays enough and does not cause accidents or diseases. Law on Health No. 17 of 2023 Law No. 1 of 1970 on Occupational Safety: This law is the legal basis for the implementation of K3LH in Indonesia. Law No. 13 of 2003: Article 88 paragraph (1) of this Law states that every worker has the right to protection for occupational safety and health.  Permenaker No. 5 of 1996: This regulation regulates the K3 Management System. Meanwhile, getting enough wages in jobs in our country is very difficult and the weak protection of workers, especially regarding freelance daily workers, has not received much attention in the government's observation. Legal protection plays a crucial role in ensuring that K3 coaching runs effectively and sustainably. This includes regulations that require K3 training, the appointment of competent K3 officers, and incident reporting. The main challenges include ineffective supervision and low legal awareness. A robust legal framework, including K3 training, certification, and auditing standards, is essential to encourage investment in quality coaching. Strict law enforcement against K3 violations is also vital to minimize accidents and occupational diseases.

According to data from the Ministry of Cooperatives and SMEs in 2024, Indonesia has more than 60 million SMEs, which are very important to its economy, contributing 60% to the national GDP. However, around 77.5% of SMEs do not keep financial records, while 22.5% have some form of financial reporting that is often inconsistent and poorly documented. Many entrepreneurs do not realize the importance of financial reports, instead focusing on business growth and sales. Lack of financial literacy leads to poor decision-making and operational transparency. Quality financial reports can facilitate access to capital and serve as an indicator of business success. Programs aimed at improving financial literacy and the importance of financial reporting have shown a positive impact on SME performance. The training program for Dapur Umi Ila SMEs in Bojongkerta aims to empower participants through education on financial management, emphasizing the importance of maintaining accurate financial records for proper decision-making and sustainable business growth. By creating financial reports, Dapur Umi Ila SMEs are expected to be more concerned about operational finances so that they can learn to make decisions based on relevant and reliable financial reports..

This community service activity was carried out among the members of the Sakinah Tailors' social gathering in the Kampung Bali sub-district of Sungai Serut, Bengkulu City. The members of the Sakinah Tailors' social gathering have the potential to grow because the members or partners already have sewing skills or their own sewing businesses. This is a supporting factor in developing a cooperative. However, they are constrained by limited knowledge about the procedures for forming a cooperative, capital, and how to prepare cooperative financial reports. So far, the members of the Penjahit Sakinah sewing circle have been carrying out savings and loan activities, but the administrators still carry out savings and loan activities in a conventional manner, so they want to form a sharia savings and loan cooperative. Therefore, the Community Service Team from the Faculty of Economics and Business wants to conduct socialization and assistance activities for the formation of a sharia-based savings and loan cooperative. The method used is through direct socialization and assistance activities using the Excel application, followed by posting, adjusting journals, and reporting activities.

Utilization of financial technology as an effort to improve the quality of MSME financial reporting. Current developments in financial technology really help business actors in preparing financial reports per period. This convenience is expected to help business actors in presenting better financial reports. The general objective of this activity is to support MSME (Micro, Small and Medium Enterprises) business actors to improve their ability to record transactions and be able to present financial reports easily so as to produce sustainable financial reports. The method is carried out by making direct visits, conducting observations, conducting questions and answers and providing demonstrations and briefings. The results of this activity provide MSME players with an understanding of how important it is to record financial reports every month. The advantage of making financial reports is that it will make it easier for the owner to control and evaluate his business. Financial technology is an alternative that business actors can use to make it easier to create and present financial reports on an ongoing basis.

Financial reports are important for MSME actors because they allow them to know their business finances and understand whether their business is profitable or losing money. In addition, the problem with the Kiraha’s Grilled Fish Stalls shop is the lack of understanding in compiling financial reports. In this service, the methods are Surveys, Training and Assistance, and Outcomes. As a result of this dedication, the recording of the financial reports of Kiraha’s Grilled Fish Stalls is still manual and does not separate financial reporting between capital, income, expenses and personal interests, so that the financial reports of Kiraha’s Grilled Fish Stalls are still not optimal. every month, unknown profits and even losses obtained. Therefore the servant provides assistance in the form of training or direction on how to record financial reports correctly using Microsoft Excel to facilitate the recording of financial reports and ensure the continuity of the business of MSME actors Kiraha’s Grilled Fish Stalls.

This service is carried out at junior high/equivalent level schools in Lhokseumawe City. Based on the results of initial observations through interviews, it was found that virtual practicum activities are still rarely carried out in a number of schools in Lhokseumawe City. To provide a learning space outside the classroom, virtual practicum is a learning solution when students need knowledge outside of learning hours. This service is carried out in depth towards a situation or condition in a systematic way starting from making observations, collecting data, analyzing information and reporting results. The results of the dedication were obtained through a closed questionnaire which was used to find out things that support the implementation of virtual practicum. From the results of the questionnaire, it was found that the implementation of learning through virtual practicum books was very effective, this can be seen from the final practicum report, students obtained a score of 100%, which means students understand the use virtual books and able to make the final practicum report perfectly

The elderly are an age group that is prone to falls. The purpose of this service is to detect the risk of falling in the elderly and provide assistance in balance training as an effort to prevent the risk of falling in the elderly. Falls occur due to unintentional loss of balance resulting in failure of postural stability, or unexpected and sudden changes resulting in a position landing on the floor. Associated risk factors include current health status (living in the community, nursing home, hospital, frail or active state), diseases suffered (diabetes, hip fracture, stroke) and general changes related to aging (decreased balance, coordination, muscle strength, visual impairment, etc.). The output targets to be achieved are in the form of publications in accredited national journals and copyright for videos of community service activities. The method used is a fall risk detection examination using. Elderly gymnastics is a series of regular, directed, and planned movements carried out with the intention of improving the functional abilities of the body. Reporting from the Panti Rapih Hospital page, this activity is carried out regularly and with movements that are not too heavy.

This community service aims to improve understanding and financial management skills among the managers of the Baitul Qurro Islamic Boarding School, South Tangerang. This socialization activity was carried out during October 2021. The objects of this activity were Islamic boarding school managers, including the Islamic boarding school head, treasurer and administrative staff. The activity methods used include training, workshops and focus group discussions. The training includes material on financial planning, budget management, bookkeeping and financial reporting. Interactive workshops provide opportunities for participants to apply the theory they have learned through case studies and practical simulations. Focus group discussions are used to identify specific problems faced in financial management in Islamic boarding schools and find joint solutions. The results of this activity showed a significant increase in financial management understanding and skills among participants. They are able to make better financial plans, manage budgets more efficiently, and carry out more transparent and accurate bookkeeping and financial reporting. The implication of this activity is the creation of a better financial management system at the Baitul Qurro Islamic Boarding School, which in turn will support operational sustainability and development of the Islamic boarding school. Apart from that, improving financial management skills is also expected to increase stakeholder accountability and trust in the management of Islamic boarding school funds.

The expected goal of this community service is that UMKM are able to understand the basics and regulations of taxation on UMKM so that UMKM business actors are able to fulfill their tax obligations. On the basis of the problems that occur with partners, this PKM program needs to be carried out by providing socialization regarding the existence of PP No. 23 of 2018 for MSMEs that have a turnover of below Rp. 4.8 billion in a year with a 0.5% tariff and only valid for 7 (seven) years. for private person and 3 years for UMKM entities. The method used is discussion and lecture. The service activities carried out by the PKM Team with the lecture and discussion methods have been able to add insight, motivation and understanding about the UMKM Final PPh in the future. UMKM actors are also expected to be disciplined and timely in reporting and paying and in accordance with applicable standards. And also with the UMKM tax incentives during the Covid 19 Pandemic, UMKM actors are expected to be able to use these incentives.