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Aulia Putri Evindra; Kemala Rita; Sandra Dewi

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Chronic Kidney Disease (CKD) is a growing global health concern that significantly affects patients’ quality of life. At Bhakti Asih General Hospital, Tangerang, the number of hemodialysis patients increased by 20.42% and dialysis procedures by 25.06% between 2023 and 2024. Despite this service expansion, preliminary findings revealed that 32% of patients reported poor quality of life, 31% experienced low engagement in care, 34% demonstrated low self-efficacy particularly in dietary and fluid management and 32% faced accessibility barriers. These findings indicate a gap between increased service volume and patient-centered outcomes. This study aimed to analyze the effects of patient engagement and self-efficacy on the quality of life of hemodialysis patients, with healthcare accessibility as a mediating variable. A quantitative cross-sectional design was employed. Active hemodialysis patients were selected using purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM).The results demonstrated that patient engagement and self-efficacy had significant positive effects on quality of life, both directly and indirectly through accessibility. Accessibility also significantly influenced quality of life and strengthened the relationships between patient engagement, self-efficacy, and quality of life.These findings highlight the importance of integrating patient engagement strategies, strengthening self-efficacy through education, and improving service accessibility to enhance quality of life among hemodialysis patients

Zenita Afifah Fitriyani; Rifki Ragil Saputra; Ella Nur Lailiyah; Anggil Diana Risma; Imam Mustofa Latif +21 more

Jurnal Kemitraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Impact-Oriented Community Service Program (KKN Berdampak) conducted by students of Universitas Mayjend Sungkono in Kebontunggul Village, Gondang District, Mojokerto Regency focused on optimizing branding and digital marketing for the Lembah Mbencirang tourist destination. Lembah Mbencirang is a village-based tourism destination with significant natural and educational potential; however, this potential has not been widely recognized due to limitations in branding and digital marketing. This community service program aimed to sustainably increase tourist visits through SWOT analysis, visual identity rebranding, and digital marketing campaigns utilizing social media, search engine optimization (SEO), and visual content. The activities were carried out participatively in collaboration with the local Village-Owned Enterprise (BUMDes) and Tourism Awareness Group (Pokdarwis) using observation, mentoring, and promotional content development methods. The results indicate that the optimization of branding and digital marketing at Lembah Mbencirang Tourism produced initial outcomes in the form of digital media readiness and increased understanding among tourism managers. Although the impact on visitor numbers has not yet been measured significantly, a digital marketing foundation has been established as an initial step toward the development of village tourism.

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.

Ulul Imi; Eko Wahyu Santoso; Abdur Rohman Wakhid; Gading Wilda Aniriani; Fajar Dwi Kurniawan +1 more

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the effectiveness of clean water distribution management through the implementation of a Water Level Control (WLC) system as an automatic control for water pumps and three-phase motors at a regional drinking water supply company in Lamongan. The methods employed include field observation, problem identification, system design and implementation, as well as periodic evaluation of system performance. The activity focuses on the water treatment unit by conducting control and monitoring of operational parameters such as frequency (Hz), pump pressure, and flow stability to ensure optimal water distribution according to consumer needs. The results indicate that the implementation of the WLC system enhances operational efficiency, minimizes human error, and supports more structured and sustainable equipment maintenance. In addition, this activity contributes to improving the knowledge and technical skills of personnel in operating, monitoring, and maintaining automated control systems. In managing automation-based technology in a professional and independent manner, human resource capacity is strengthened, while the quality of clean water services is also improved through this community service program.

Sri Ariyanti; Cau Kim Jiu; Tri Wahyuni; Usman Usman; Gracia Herni Pertiwi +1 more

Jurnal Pelayanan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The elderly are a vulnerable group to experience decreased physical and cognitive function, such as hypertension and dementia, which can affect their quality of life. The Activity Therapy Program aims to improve the well-being of the elderly through laughter therapy, listening to music, and playing guess the word. The method used is group dynamics, which involves fun activities to stimulate the cognitive and social of the elderly. This activity is expected to increase social interaction, sensory stimulation, and improve the cognitive function of the elderly. The implementation of therapy was carried out involving 60 elderly people, with stages that included orientation, work, and termination. Evaluations showed that 60% of participants actively participated in laughter and guess therapy, as well as being able to express their feelings. This program has shown success in improving the quality of life of the elderly by encouraging them to be more active and social. In conclusion, TAK can be an effective solution to improve the quality of life of the elderly through physical and cognitive stimulation. It is recommended that this program be carried out regularly to maintain the memory and social health of the elderly.

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.

Diana Silaswara; Canggih Gumanky Farunik; Nana Sutisna; Alexander Alexander; Yanti Puspa Rini +3 more

Jurnal Pelayanan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve teenagers' self-management skills through the program “Remaja Jago: Kelola Diri Tanpa Drama”. The program was specifically designed to provide a practical and applicable understanding for youth on how to recognize their own potential, manage emotions effectively, organize time efficiently, and make wise and responsible decisions in daily life. The activity was carried out at Vihara Dhamma Bhakti Tangerang with 20 participants aged 13–20 years, representing a diverse range of educational and social backgrounds. Methods included interactive lectures, engaging educational games, structured group discussions, and guided self-reflection sessions to encourage active participation and deeper personal insight. Evaluation results showed a significant improvement in participants’ decision-making abilities, personal discipline, emotional control, and goal-setting skills after completing the program. In addition, participants demonstrated increased self-confidence and awareness of their strengths and weaknesses. Overall, this program effectively contributes to developing independent, disciplined, and responsible youth character, while also equipping them with essential life skills needed to face various personal and social challenges in the future.

M. Bahtiar Ubaidilla; Ruston Nawawi; Ulfi Fatima’ulliza; Erica Tri Susilorini; Rifka Nur Fatihah +20 more

Jurnal Pelayanan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Limited understanding of inheritance law and village financial management among village officials remains a significant issue that may trigger social conflict and weaken village governance effectiveness. This community service program aims to strengthen the capacity of village officials through inheritance law socialization and assistance in village financial management. The activity employed a descriptive method with a participatory approach. Implementation was carried out through structured socialization sessions, interactive discussions, and direct technical assistance adjusted to village administrative practices. Data collection techniques included observation, documentation, and pre-and post-activity evaluations to measure participants’ understanding. The results demonstrate an improvement in village officials’ knowledge of basic inheritance law principles and their awareness of transparent, accountable, and regulation-based village financial management. Furthermore, the program enhanced officials’ understanding of their strategic role in addressing community legal issues and supporting good village governance. Overall, this activity contributes to improving the professionalism and accountability of village administration in delivering community-oriented public services.

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.

Salsabila, Muna Maimunah; Putri, Sely Aprianda Syah; Rahmah, Aulia Siti Nur

Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The PPA Symphony recorded 7,842 cases of violence against children by mid-2024, indicating the need for preventive efforts through early sexual education. Sexual education for children aims to improve their understanding of body awareness, body privacy, and self-protection from inappropriate behaviors. This community service activity aimed to increase students’ understanding of sexual education through interactive PowerPoint media. The activity was conducted at SD Negeri Gebang Surakarta on April 25, 2025, involving 63 students from grades 3, 4, and 5. The method used was an interactive lecture supported by PowerPoint media, storytelling, and mini games. Evaluation was conducted using pre-test and post-test questionnaires to measure students’ knowledge. The results showed an increase in the average knowledge score from 9.827 in the pre-test to 10.210 in the post-test. These findings indicate that interactive PowerPoint media is effective in improving students’ understanding of basic sexual education, particularly regarding body parts, body privacy, safe and unsafe zones, and strategies for refusing uncomfortable behaviors. Therefore, interactive learning media can serve as an effective educational strategy to strengthen early sexual education among elementary school students.

Fatasya Kamila; Nida Hasanati; Djudiyah Djudiyah

Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The hospitality industry is a dynamic sector that demands housekeeping staff to have high adaptability to changes in technology, operational procedures, and guest expectations. This study aims to evaluate the effectiveness of workplace adaptability training in increasing the understanding and adaptation readiness of housekeeping staff at PT X. The research method used was a quasi-experimental design with a one-group pre-test post-test model. Training participants included various job levels, from staff to supervisors. The intervention was carried out through the delivery of conceptual material, discussion of operational case studies, and online reflective sessions. The comparative test results showed a significant difference between the participants' level of understanding before and after the training. All participants experienced a consistent increase in scores, indicating that this training was effective in building employees' cognitive capacity and adaptive behavior. However, the effectiveness of this training needs to be supported by inclusive organizational policies, fair compensation systems, and protection against work risks to reduce the turnover rate of new and daily workers. The study concludes that adaptability training is a vital investment for hotel operational resilience amidst market dynamics.

Muna Maimunah Salsabila; Prasetyo, Budi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Sexual behavior among adolescents is a reproductive health issue that can lead to various consequences, such as unplanned pregnancy, sexually transmitted infections, and the risk of dropping out of school. Technological developments and easy access to digital media also influence how adolescents obtain information and shape their attitudes and behaviors. Therefore, innovative, engaging educational media that align with the characteristics of younger generations are needed; one example is the use of animated videos. This community service activity aims to increase students' knowledge about sexual behavior through animated videos. The activity was held on May 6, 2024, at SMA Negeri 5 Surakarta, with 51 students in attendance. The methods used included interactive lectures, screenings of 3-minute 4-second animated videos, discussion sessions, and evaluations through pre- and post-tests. The evaluation results showed an increase in students' knowledge with an average score of 2.84 points. Thus, animated videos have proven effective in increasing adolescents' knowledge about sexual behavior and have the potential to be an engaging and educational health promotion medium.

Metta Susanti; RR. Dian Anggraeni; Rina Aprilyanti; Peng Wi; Suhendra Suhendra +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to improve adolescents’ financial literacy through an educational initiative entitled “Smart Teens: Managing Money Without Drama”, conducted for the youth of Vihara Dhamma Bhakti Tangerang. The program is motivated by the relatively low level of financial literacy among adolescents, which may lead to consumptive behavior and a lack of personal financial management skills from an early age. The methods employed include interactive lectures, financial management simulations, and group discussions covering basic financial planning, saving habits, and expense control. The results indicate an improvement in participants’ understanding of fundamental financial concepts, such as managing allowances, the importance of saving, and the ability to distinguish between needs and wants. Furthermore, participants demonstrated more responsible attitudes in making financial decisions. This program is expected to serve as an effective community-based financial literacy education model in fostering healthy financial behavior among adolescents.

Erikson Damanik; Edo Maranata Tambunan; Meylida Girsang; Khansa Khalishah; Toras Pangindoan Batubara +2 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The rapid advancement of digital technology in higher education has transformed learning and assessment systems, particularly through the adoption of Learning Management Systems (LMS) and Computer-Based Tests (CBT). However, many university students still face challenges in adapting to digital examination environments due to limited technical experience and digital literacy. This Community Service Activity (PKM) aims to enhance students’ academic readiness and digital competence through the implementation of a Moodle-based LMS at Universitas Murni Teguh. The activity was conducted in the form of an interactive workshop, including system introduction, simulation of CBT, guided practice, and discussion sessions involving university students and lecturers. The results showed a significant improvement in students’ understanding of LMS features, confidence in using CBT systems, and ability to manage digital-based examinations effectively. Active participation and engagement during the sessions reflected high enthusiasm and adaptability toward digital learning transformation. This activity demonstrates that the implementation of LMS Moodle is effective in improving academic preparedness and digital literacy among students, and can serve as a sustainable model for strengthening technology-based learning in higher education institutions.

Mukhlis Mukhlis; Jureid Jureid

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Yesi Angraini; Liza Alvia

Jurnal Kendali Akuntansi 2026 International Forum of Researchers and Lecturers

The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization  

Dian Indrianto; Megi Pramudya Ervianto; Andyfa Saptain Paingky; Shinta Nur Yasmin; Ifa Nur Jannah +20 more

Jurnal Pelayanan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Drug abuse remains a serious social problem, particularly among adolescents and young adults. The spread of drugs into rural areas highlights the urgent need for preventive efforts through continuous and educational approaches. This Community Service (PkM) activity aimed to increase public knowledge and awareness regarding the dangers of drug abuse through an educational program. The study employed a descriptive quantitative and qualitative approach involving 30 adolescents and young adults from a village in Mojokerto Regency. Data were collected through pre-test and post-test questionnaires, observation, and documentation. The results indicated a significant improvement in participants’ knowledge, with the average score increasing from 56.3 in the pre-test to 82.6 in the post-test. These findings demonstrate that drug abuse education is effective in enhancing community knowledge and awareness as a preventive effort against drug abuse. Therefore, similar educational programs should be implemented continuously with support from various stakeholders to promote a healthy and drug-free community.

Wicky Aulele; Yerimias Manuhutu; Izaac Tonny Matitaputty; Sondang Siahaan

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research is motivated by the problem of the open unemployment rate in Maluku Province which is still fluctuating, where the influence of human capital indicators such as the Average Years of Schooling and the Gross Enrollment Rate of Senior High Schools as well as economic policies such as the Provincial Minimum Wage often show results inconsistent with theory, thus requiring further empirical studies to determine their influence in the region. The purpose of this study is to analyze and determine the partial and simultaneous effects of the average years of schooling, the gross enrollment rate of senior high schools, and the provincial minimum wage on the open unemployment rate in Maluku Province. The method used is quantitative with secondary data in the form of time series from 2015 to 2024 sourced from the Central Statistics Agency (BPS) of Maluku Province, and analyzed using multiple linear regression techniques. The results show that the average years of schooling have a negative and significant effect, while the gross enrollment rate of senior high schools and the provincial minimum wage each have a positive insignificant and negative insignificant effect on the open unemployment rate. Simultaneously, the three variables also have no significant effect. The implications of these findings confirm that increasing the average length of schooling is a key factor in reducing unemployment, but policies related to minimum wages and high school participation need to be reviewed and combined with other policies to be more effective in addressing unemployment in Maluku Province.  

Davis Gufron; Mumu Zainal Mutaqin; Siti Yumsinah

Kajian Ekonomi dan Akuntansi Terapan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study discusses the implementation of the concept of Islamic insurance in the Amanah Card product at Amanah Takaful Banten. In Indonesia, there are various economic activities such as trade, savings and loans, and Islamic financial institutions. Currently, the insurance sector is growing rapidly in Indonesia. There are two types of insurance in Indonesia, namely Islamic insurance and conventional insurance. However, conventional insurance poses concerns for Muslims due to the presence of elements such as riba (interest), gharar (uncertainty), and maysir (gambling). Therefore, Islamic insurance emerges as a risk protection system that prioritizes Sharia principles. The objectives of this study are: (1) to identify the concept of the Amanah Card product at Amanah Takaful Banten, (2) to examine the implementation of Islamic insurance principles in the Amanah Card product, and (3) to analyze how Amanah Takaful Banten improves the accessibility of the Amanah Card product. This research employs a qualitative approach using a field study method (direct observation in the field). Data were collected through interviews with informants, as well as observation and documentation methods. Data analysis was conducted through data reduction, data presentation, and conclusion drawing. Relevant literature includes theories on insurance, Amanah Card, and zakat management institutions, as well as previous studies that examine the implementation of Islamic insurance concepts in insurance products such as Amanah Card. The results show that the Amanah Card product is categorized as a microinsurance product. It implements Islamic insurance principles, including the use of contracts (akad) and management practices that comply with Sharia principles and do not violate existing regulations. The Amanah Card product can be accessed offline through registration with Duta MT Bertaawun and online through social media and the Amanah Takaful website. In conclusion, the Amanah Card product is considered compliant both from a Sharia perspective and regulatory standards.

Lisa Aprisilia Mauru; Harol Reflie Lumapow; Deysti Trifena Tarusu

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to improve student learning outcomes in Natural and Social Sciences (IPAS), specifically on the topic of changes in the state of matter, by implementing the Project Based Learning (PjBL) model in Grade IV of SD GP Berea Tondano. The research followed a cyclical procedure consisting of planning, implementation, observation, and reflection. This study employed a classroom action research design and was conducted during the odd semester of the 2025/2026 academic year. Data were collected through observation, testing, and documentation techniques, with 15 fourth-grade students serving as the research subjects. The findings revealed significant improvements across teacher activity, student activity, and learning completeness. Teacher performance in managing instruction improved notably, with an average observation score of 73 (good) in Cycle I, rising to 93 (excellent) in Cycle II. Student engagement in the learning process likewise increased, from an average of 68.26 (good) in Cycle I to 86.53 (excellent) in Cycle II. Student learning completeness also showed marked progress, with the average score reaching 46.77 (satisfactory) in Cycle I and advancing to 100 (excellent) in Cycle II. These results demonstrate that the implementation of the Project Based Learning (PjBL) model is effective in enhancing both student creativity and learning outcomes on the topic of changes in the state of matter.