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Bagus Nur Prasetyo; Sumaryam Sumaryam; Didik Budiyanto

Fauna: Jurnal Kajian Ilmu Hewani 2026 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Litopenaeus vannamei is a brackish-water aquaculture commodity that is highly favored by the Indonesian community and represents one of the country’s leading aquaculture products, with production continuing to increase in response to rising domestic and export demand. One of the main factors triggering disease in L. vannamei is the presence of Vibrio sp. bacteria, which are recognized as serious pathogens in various aquaculture organisms and serve as causative agents of bacterial diseases. These bacteria naturally inhabit marine environments and are categorized as opportunistic, meaning they become pathogenic when environmental conditions decline and host health is compromised. Disinfectants are chemical substances used to inhibit or eliminate microorganisms such as bacteria, viruses, and fungi (excluding bacterial spores) on non-living surfaces. One disinfectant material is Smart Care (Intracare B.V., The Netherlands), which contains stabilized hydrogen peroxide with a prolonged-release mechanism. This study employed an experimental method using a Completely Randomized Design (CRD) with four treatments and five replications. The treatments included a control (without H₂O₂) and applications of H₂O₂ at concentrations of 1 ml/L, 2 ml/L, 3 ml/L, and 4 ml/L. The results indicated that the addition of hydrogen peroxide at different concentrations did not produce statistically significant differences in suppressing the growth rate of Vibrio sp. Nevertheless, treatment C (3 ml/L H₂O₂) showed the highest inhibitory effect, with no bacterial colony growth observed. Therefore, the application of H₂O₂ at 3 ml/L demonstrates potential in reducing Vibrio sp. growth and supporting sustainable shrimp aquaculture practices.

Aminudin J. Dunggio; Dian Ekawty Ismail; Erman I. Rahim

International Journal of Law, Crime and Justice 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The purpose of this writing is to analyze Article 14 of Law Number 31 of 1999 jo. Law Number 20 of 2001 concerning the Eradication of Corruption has a delegative character, because its enactment depends on the provisions of other laws that expressly declare a violation as a criminal act of corruption. The construction of these norms in practice gives rise to ambivalence in law enforcement, especially when various acts that are detrimental to state finances occur in strategic sectors that are not explicitly qualified as corruption crimes in sectoral laws. This condition has the potential to create a legal vacuum and hinder the effectiveness of eradicating corruption as an extraordinary crime. This study aims to analyze the practice of implementing Article 14 of the Law on the Eradication of Corruption and examine these provisions from the perspective of legal certainty, justice, and criminal law policy. The research method used is normative legal research with a legislative approach and a case approach. Research data was obtained through literature studies on primary, secondary, and tertiary legal materials that were analyzed qualitatively. The results of the study show that the delegative and limiting nature of Article 14 has implications for the low predictability of the law and opens up ambivalence between norms and law enforcement practices. In reality, law enforcement officials often apply the Corruption Crime Law to acts that are normatively outside the scope of Article 14, taking into account the existence of state financial losses and the interests of substantive justice. Therefore, Article 14 needs to be interpreted systemically and progressively and supported by the reformulation of norms and harmonization of laws and regulations to be in line with the dynamics and complexity of modern corruption crimes.

Zul Khaidir Kadir

Jurnal Ilmu Pertahanan, Politik dan Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This article examines honor killing in North Africa as a form of gender-based violence rooted in family honor, patriarchal control, and social change that has not yet produced a stable new order. The research employs normative legal methods through statutory, case, and comparative criminal law approaches across three representative jurisdictions, namely Egypt, Morocco, and Tunisia. The primary legal materials include criminal provisions on homicide, adultery, mitigating excuses, and the protection of women, with particular attention to Article 237 of the Egyptian Penal Code, Articles 418 and 491 of the Moroccan Penal Code, the repeal history of Article 207 of the Tunisian Penal Code, Article 236 of the Tunisian Penal Code, and Law No. 58 of 2017 on Eliminating Violence Against Women. The findings show that honor in this region operates as a social mechanism for regulating women’s bodies, sexuality, mobility, and life choices, reinforced by community pressure, reputational stigma, and family-based moral legitimacy. Social transition does not remove this logic; instead, it reshapes conflict and diversifies forms of control, ranging from threats, confinement, coercion, and the criminalization of sexual morality to homicide itself. On the legal plane, Egypt and Morocco still retain norms that soften criminal responses in certain situations linked to adultery, whereas Tunisia has moved in a more progressive direction by abolishing explicit mitigation and strengthening protection for women, even though the regulation of sexual morality has not been fully abandoned.

Nessa Wulan Rosdiana; Roni Faslah; Rayi Dwipanilih

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research was conducted with the aim of developing an automation system for recording warehouse inventory based on Google Sheets to improve the effectiveness and efficiency of the stocktaking process at the Cresta Management warehouse. This research was based on problems in the semi-manual process that used logbooks and separate files for each group of goods, which caused problems such as data duplication, limited data access, lack of data transparency, and lengthy recapitulation process. This research used the Research and Development method using the ADDIE model (Analyze, Design, Develop, Implement, and Evaluate). Data were collected through observastion, interviews, questionnaires, and documentation. The result of this development is a system consisting of a login page, goods transcation recording, warehouse dashboard, stock reports, stock cards, and PDF report exports. This study also produced evaluation scores regarding the system’s feasibilty: 93,3% from the first media expert, 80% from the second media expert, 73,3% from the material expert, and 91,75% from users through User Acceptance Testing. These evaluation results indicate that the system is feasible for use and implementation in supporting warehouse operations, as it provides real time data updates, improves the efficiency of goods reporting, and enhances warehouse transactions.

Zahra Safira Yunar; Nur Dwi Wahyu Wibowo; Nia Nurul Imana

Jurnal Riset Rumpun Ilmu Tanaman 2026 Pusat riset dan Inovasi Nasional

The prevalence of non-communicable degenerative diseases in Indonesia continues to rise, particularly affecting adolescents and productive age populations due to unhealthy lifestyle patterns and free radical exposure. Purple sweet potato leaves (Ipomoea batatas L.), a locally abundant resource often regarded merely as agricultural by-product, contain significant bioactive compounds including polyphenols, flavonoids, anthocyanins, and terpenoids demonstrating potent antioxidant properties with IC50 values of 47.99 ppm. This study employs a qualitative descriptive literature review approach, analyzing 28 scientific publications spanning 2018-2025 sourced from Google Scholar and PubMed databases to examine the potential of purple sweet potato leaves as effervescent tablet raw material for degenerative disease prevention. Findings reveal that bioactive constituents effectively neutralize free radicals, prevent lipid peroxidation, and protect cellular structures from oxidative damage linked to diabetes, cancer, and cardiovascular disorders. The effervescent tablet formulation provides strategic advantages including enhanced solubility, accelerated absorption rates due to elimination of disintegration processes, pleasant carbonation sensation masking unpleasant active ingredient taste, and superior gastrointestinal tolerance. This innovation offers promising prospects for degenerative disease prevention through local food resource utilization, though experimental validation regarding optimal formulation, effective dosage determination, and clinical efficacy assessment remains necessary for practical implementation.

Zira Artika; Yenni Darvina; Leni Aziyus Fitri; Fadhila Ulfa Jhora

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2026 Pusat riset dan Inovasi Nasional

The performance of asphalt mixtures is strongly influenced by the composition of their constituent materials, particularly aggregate size and mixing temperature during production. In many tropical and subtropical regions, asphalt pavements frequently experience rutting, reduced stability, and changes in viscoelastic properties due to high environmental temperatures and heavy traffic loads. These conditions can significantly affect pavement durability, making it essential to produce asphalt mixtures that meet established technical standards. This study aims to analyze the effect of variations in aggregate size distribution and mixing temperature on the Marshall characteristics of Asphalt Concrete Wearing Course (AC-WC) mixtures. The research employs the Marshall test method to evaluate the load-bearing capacity and stability of hot asphalt mixtures and to assess their compliance with ASTM/SNI standards. The results indicate that mixtures with standard aggregate gradation achieve stability values of 985 kg at 120°C, 1055 kg at 140°C, and 1107 kg at 160°C. As mixing temperature increases, flow values decrease, while the Marshall Quotient (MQ) increases, indicating improved stiffness. Higher temperatures also enhance compaction, reducing VIM and VMA while increasing VFA. Conversely, non-standard aggregate gradations result in several parameters failing to meet ASTM/SNI requirements, confirming that standard gradation produces superior asphalt performance.

Maria Indriyati Juita Adal; Wilmintje M. Nalley; Ni Made Paramita Setyani; Kirenius Uly

JURNAL RISET RUMPUN ILMU HEWANI 2026 Pusat riset dan Inovasi Nasional

This study aims to determine the effect of palm oil fiber (PFFE) (Borassus flabellifer Linn.) levels in egg yolk citrate diluent (C-EY) on the quality of frozen semen from landrace crossbred boar. The material used was fresh semen from 3 landrace crossbred pigs aged 2-3 years. The experimental method was a Completely Randomized Design consisting of five treatments and five replications. T0 = S-KT, T1= C-EY + PFFE 0.75%, T2 = C-EY + PFFE 1.5%, T3 = C-EY + 2.25% PFFE, and T4 = C-EY + PFFE 3%, and the addition of 6% glycerol in each treatment. The parameters observed included motility, viability, abnormalities, and recovery rate of spermatozoa. The data obtained were analyzed using analysis of variance (ANOVA) and analysis using SPSS version 27. The results revealed that the addition of PFFE had a significant effect (P <0.05) on post-thawing semen motility. With a value of T2: 24.00±2.23%, followed by T3: 15.00±5.00%, T1: 14.00±6.51%, T4: 13.00±4.47% and T0: 12.00±7.58%. Post-thawing viability also revealed that the addition of palmyra fruit fiber extract had a significant effect (P<0.05) with a T2 value of 46.65±3.65% followed by treatment T3: 25.70±6.75, T1: 24.69±8.70, T4:24.24±7.81 and T0: 22.36±8.67. While semen abnormalities did not have a significant difference between treatments. It can be concluded that the use of 1.5% SSBL and S-KT resulted in the highest post-thaw semen motility in treatment P2, with a value of 24.00 ± 2.23% in crossbred Landrace boar semen.

Emanuel Omedetho Jermias; Abdul Rahman; Ashari Ismail; Jumadi Jumadi; Nurlela Nurlela

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service project aims to accentuate inclusive values among the youth of Tanjung Dapura, Makassar City, to strengthen social cohesion in a heterogeneous urban environment. The implementation methods included team consolidation, material preparation, and strategic coordination with local government authorities. The core activities were conducted through participatory counseling and Focus Group Discussions (FGD) to independently analyze social exclusion challenges. The materials focused on the importance of respecting diversity and the strategic role of youth as inclusive agents of change. The results indicated a significant increase in participants' understanding of inclusion literacy and their ability to formulate creative solutions for local discrimination issues. Evaluation through observation and reflection confirmed a paradigm shift among the youth from passive tolerance toward active participation in embracing differences. This project concludes that the synergy between critical education and collaborative dialogue successfully transforms youth into resilient pillars of social harmony. The accentuation of these inclusive values is expected to become the foundation for a more just and sustainable coastal community in Makassar.

Basuki Basuki; Murhadi Murhadi; Andrian Nuriza Johan; Nurhidayati Nurhidayati; Joko Purwanto +2 more

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to develop and implement an artificial intelligence-based reading learning application using Deep Learning technology to enhance the literacy skills of eighth-grade junior high school students. The research employed the Kemmis & McTaggart Classroom Action Research model combined with a mixed-methods approach. Data collection involved pretests and posttests, complemented by observations, interviews, and questionnaires. The findings revealed that the use of this application significantly improved students' reading comprehension, question-answering skills, and overall engagement in the learning process. Key features of the application, such as adaptive learning technology, allowed for real-time adjustments to the difficulty level of the material, which catered to each student’s individual learning pace. Additionally, the provision of instant feedback enhanced the learning experience by helping students understand their progress and areas for improvement. These results suggest that the application is an effective tool in fostering literacy development and aligns with the goals of the Independent Curriculum. Consequently, this Deep Learning-based application offers a promising innovation for improving student literacy skills in the digital age. 

Renna Maulidya Putri .A.N; Ahmad Fikri; Suami Indarwati

VitaMedica : Jurnal Rumpun Kesehatan Umum 2026 STIKES Columbia Asia Medan

The Sunter C Polder/Pump construction project is a strategic effort to address flooding issues by increasing drainage system capacity. This project involves various high-risk construction activities that have the potential to cause workplace accidents and health issues. This study aims to identify hazards, assess risk levels, and determine control measures. The HIRADC (Hazard Identification, Risk Assessment, and Determining Control) method involves a systematic identification of potential hazards at the project site, risk assessment based on impact and probability, and the formulation of appropriate control recommendations. This is a descriptive study designed to illustrate Occupational Health and Safety (OHS) hazards and risks, located at the Sunter C polder/pump construction project. The research was conducted from January to May 2025. Data were collected through interviews, observations, and information obtained directly from internal company documents. The results indicate that the application of the HIRADC method accurately identifies various primary hazards, such as the risk of falls, being struck by materials, chemical exposure, and ergonomic issues. The risk assessment suggests that most activities fall under the medium to high-risk categories, necessitating controls such as the use of Personal Protective Equipment (PPE), OHS training, and routine monitoring of working conditions. The implementation of the HIRADC method in this project is proven to enhance the culture of occupational health and safety and can serve as a reference for other construction projects in managing operational risks effectively.

Ewit Dihasma Yulianingrum; Komariah, Kokom

International Journal of Engineering and Applied Science 2026 International Forum of Researchers and Lecturers

This study aims to identify the learning needs of deaf students in internship programs, examine the challenges they face, develop appropriate solutions, and design as well as evaluate a visual module-based learning model to improve their work skills. The study used a Research and Development (R&D) approach with a 4D model: Define, Design, Develop, and Disseminate. The participants included deaf students from special needs high schools (SMALB) involved in vocational internships, mentor teachers, and industry supervisors. Data were collected through observation, interviews, questionnaires, documentation, and focus group discussions, and analyzed using qualitative techniques supported by descriptive analysis. The findings indicate that deaf students require visual, structured, and easily understandable work instructions supported by symbols, color codes, and guidance materials. Major challenges include limited verbal communication, difficulty understanding instructions, and risks of procedural errors. To address these issues, a systematic and communicative visual module-based learning model was developed, incorporating collaborative support from schools and industry. The resulting model integrates planning, implementation, mentoring, and evaluation stages, and has proven feasible and effective in enhancing students’ independence, technical competence, and overall work readiness.

Vita Mudmainah; Galuh Rahma; Yurisafia Naura Alzena; Indah Fiky Khoirunisa; Yunita Marlianti +1 more

Jurnal Pengabdian Masyarakat Nian Tana 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Stunting remains a major nutritional problem in Indonesia, impacting the quality of children's growth and development, both in the short and long term. This impact not only affects physical growth but also affects children's endurance and future productivity. Although the national prevalence of stunting shows a downward trend, cases of stunting are still found in various regions, including Banyusari Village, Tegalrejo District. The stunting problem in this region is closely related to parents' low understanding of fulfilling balanced nutrition, especially protein intake, which plays a crucial role in the growth and development of toddlers. This community service activity aims to increase parents' knowledge and awareness in stunting prevention efforts through applicable nutrition education. The activity was carried out by students of the Community Service Program (KKN) of Tidar University. The method used was a socialization method of presenting material on stunting prevention combined with fun cooking practices as a learning medium for serving balanced nutritious meals. In addition, this activity was also accompanied by the provision of Supplementary Food (PMT). The results of the activity showed that participants participated enthusiastically and were able to understand the material presented. The educational approach of fun cooking has been deemed effective in increasing parents' understanding of balanced nutrition and encouraging a shift in mindset from the "just to get full" paradigm to ensuring quality nutrition. This activity is expected to become a practical and sustainable alternative for nutrition education in supporting community-based stunting prevention efforts.    

Tiarnita Maria Sarjani Br. Siregar; Ilda Zahratunisa; Putri Nurul Auliya

International Journal of Studies in International Education 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Vocabulary acquisition is a fundamental component of English language learning because it enables students to comprehend texts and develop broader communication skills. In elementary school contexts, however, vocabulary instruction is frequently delivered through traditional teaching practices that are not closely related to students’ real-life experiences. As a result, students often face difficulties in understanding and retaining new vocabulary. One potential approach to address this issue is the integration of local wisdom into learning activities so that the materials become more contextual and meaningful for learners. Therefore, this study aims to examine how the incorporation of local cultural elements can support vocabulary development among elementary school students. This research employed a descriptive qualitative design using a library research method. The data were gathered from various academic sources, including national and international journal articles, scholarly books, and conference proceedings that discuss English language learning, vocabulary development, and the integration of local wisdom in educational practices. The collected data were analyzed through thematic analysis by identifying, comparing, and synthesizing relevant findings from previous studies. The results indicate that the use of local cultural content, such as folklore, traditional practices, and community-based contexts, can significantly support students in understanding and remembering new vocabulary items. Learning materials that reflect students’ cultural backgrounds also contribute to higher levels of learning motivation and classroom participation. In conclusion, integrating local wisdom into English learning can create a more meaningful instructional environment and effectively support vocabulary mastery among elementary school students.

Mustofa Zaen Zakcy; Shinta Nabila Az-Zahra; Sinta Maharani; Arizka Nurul; Bagus Muhammad Aunillah +2 more

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

Language serves as the most effective means of communication in everyday life, including within the context of early childhood education. One of the linguistic fields that examines language use is pragmatics, and one of its key focuses is directive speech acts, which function to guide interlocutors in performing specific actions. This study aims to describe the forms of directive speech acts found on the YouTube platform Kinderflix, which features educational videos for early childhood learners. This research employs a qualitative descriptive method, with data collected through observation and note-taking techniques, and analyzed using the distributional method. The findings reveal three types of directive speech acts, namely questions, commands, and requests. The results contribute to enriching the study of pragmatics, particularly in the area of directive speech acts. Furthermore, this research is expected to serve as a reference for content creators to pay closer attention to linguistic aspects in producing educational materials for early childhood. It is also hoped that this study can be further developed and serve as a useful foundation for future research.

Reni Dwi Fitriani; Articha Zahra; Ressa Arif Fadhilah; M.Yusuf Bahtiar

Jurnal Riset dan Publikasi Ilmu Ekonomi 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the impact of inflation on the profitability of Micro, Small, and Medium Enterprises (MSMEs) operating in traditional markets. Inflation influences key business aspects, including rising production costs, declining consumer purchasing power, and instability in input prices, all of which can disrupt business performance. The research employed a quantitative approach using survey data collected from MSME actors to assess these effects. The findings reveal that inflation has a significant negative impact on MSME profitability, particularly through the reduction of profit margins. This occurs as businesses face higher raw material costs while simultaneously experiencing a decline in sales volume due to weakened consumer demand. As a result, many MSMEs struggle to maintain financial stability and sustain their operations under inflationary pressure. These findings highlight the need for adaptive strategies among MSMEs, such as cost efficiency and pricing adjustments. Additionally, the study offers important policy implications for the government to support MSMEs through targeted interventions, including price stabilization measures and financial assistance programs, in order to maintain business resilience and economic sustainability.

Andri Novianto; Roro Hatfina Risalati Zatalina Anas; Sirojul Bahrudin; Galih Wahyu Intani; Alvian Rizky Perdana Putra +22 more

Jurnal Pelayanan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Bullying remains a serious issue in elementary schools, affecting children’s psychological, social, and academic well-being. Limited student understanding of the forms and impacts of bullying encouraged students of the Community Service Program (KKN) from Mayjen Sungkono University to implement an anti-bullying education program at Tawar State Elementary School. This activity aimed to enhance students’ understanding of bullying while fostering empathy and care toward peers. The program employed an educative–participatory approach through presentations, interactive discussions, question-and-answer sessions, and ice-breaking activities tailored to the characteristics of elementary school students. The participants consisted of 39 students from grades 4 and 5. Evaluation was conducted through observations of student participation, enthusiasm, and their ability to answer questions related to the delivered material. The results indicated that most students were able to understand the concept of bullying, its types, negative impacts, and prevention strategies. Furthermore, students began to apply anti-bullying values in their daily social interactions within the school environment. Anti-bullying education is expected to serve as a preventive measure in creating a safe, comfortable, and supportive school environment that optimally supports students’ growth and development.

Rosdiana Rosdiana; Muhammad Afdal

Jurnal Pelayanan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program addresses the decline of local wisdom values of Siri’ na Pacce among younger generations due to modernization and foreign cultural influences. Siri’ na Pacce represents the cultural foundation of Makassar society, emphasizing self-esteem, honesty, and social solidarity, which are essential for maintaining social harmony. The program aims to identify youth understanding of these values, develop social education based on local wisdom, and enhance awareness and application in daily life. A participatory approach was applied, including initial observation, material development, interactive workshops, discussions, mentoring, and evaluation. The program involved 40 purposively selected youths from Bontomanai Village, Bungaya District, Gowa Regency, an agrarian community experiencing cultural shifts. The results indicate improved understanding of Siri’ na Pacce, increased critical awareness of globalization’s impact, and stronger internalization of cultural values in social interactions. Additionally, cultural preservation initiatives emerged through creative media. In conclusion, social education based on Siri’ na Pacce is effective in strengthening youth character rooted in cultural identity while mitigating negative effects of modernization. Continuous mentoring and integration of local values into formal and non-formal education are recommended.

Siti Waaqiah Khofidhotur Rofiah; Anas Tasya Dwi Qobayesi; Widya Duta Aulia; M. Ilmil Zawawi

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This research is motivated by the low interest of students in learning the Qur'an and Hadith due to the dominance of conventional teaching methods that are considered less engaging. The study aims to examine the role of interactive learning media in increasing students’ learning motivation at Madrasah Ibtidaiyah. The research employs a qualitative literature study approach by collecting credible sources, including journal articles, textbooks, and previous research findings. Content analysis techniques were used to identify patterns, relationships, and important insights from the collected data. The findings indicate that interactive media such as educational videos, interactive animations, dynamic PowerPoint presentations, and digital quizzes significantly enhance students’ interest and motivation in learning. This improvement is reflected in higher levels of attention, curiosity, participation, and engagement during the learning process. In addition, the use of interactive media helps present Qur'an and Hadith concepts in a more concrete, attractive, and enjoyable way, thereby improving students’ understanding of the material. The study implies that integrating technology-based learning media can become an innovative strategy to optimize the teaching and learning process in Islamic elementary education institutions.

Kadir Jaelani, Abdul; Randy Ferdiansyah Hasibuan; Muhammad Tesar Trisetya; Fani Allyssa Dwita Putri; Risma Aulia Puteri +6 more

Jurnal Pengabdian Masyarakat Nusantara (Pengabmas Nusantara) 2026 Universitas Muhammadiyah Manado

Indonesia is a country with a high level of vulnerability to various natural disasters, making it essential to improve disaster mitigation literacy from an early age, particularly among primary school pupils. However, disaster mitigation education in schools is often still theoretical and lacks engaging and contextually relevant learning materials. Therefore, this initiative aims to enhance pupils’ understanding of disaster mitigation and environmental awareness through the use of an interactive magazine module accompanied by educational stickers. This community service activity was carried out at Giriwungu Primary School, Girirejo Village, Imogiri Sub-district, Bantul Regency, targeting Year 3 primary school pupils. The implementation method employed an educational-participatory approach through several stages of activity, namely the screening of educational videos, the distribution of interactive magazine modules, independent reading activities, the presentation of picture stories, and interactive quizzes to assess pupils’ understanding. The results of the activity showed that the pupils demonstrated high levels of enthusiasm and participation throughout the session, and the majority were able to grasp the basic concepts of waste management and the importance of protecting the environment as part of disaster mitigation efforts. Consequently, the use of interactive magazine modules can serve as an effective literacy tool for enhancing pupils’ understanding and fostering awareness of environmental care and disaster mitigation from an early age.

Jusuf Leiwakabessy; Audrey Leiwakabessy; A. Buiswarin; J. Ngilyaubun; D. Nabila +2 more

Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia (JPPMI) 2026 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Micro, Small, and Medium Enterprises (MSMEs) and Village-Owned Enterprises (BUMNeg) in Makariki possess regional economic potential. However, business managers face cash flow recording obstacles. They have not implemented standard bookkeeping. This community service aims to provide training and mentoring in financial document preparation using the Financial Accounting Standards for Micro, Small, and Medium Entities framework. The implementation method consists of preparation, execution, and evaluation stages. The execution stage includes initial testing, material presentation, interactive discussion, and final testing. Evaluation results indicate this program resolves participants' financial literacy problems. Participants' understanding regarding bookkeeping accounts and calculating profit and loss increased. Participants can compile drafts of income statements, financial positions, and supporting notes independently. In conclusion, intensive mentoring changes participants' mindsets from conventional management to a more structured one. Systematic bookkeeping helps participants separate personal and business assets. These records also serve as administrative requirements to access additional capital from banks or government assistance programs. This program supports the transparency and accountability of village fund management through BUMNeg.