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Ainun Hertikasari; Niken Permatasari; Wuku Astuti; Sarimutiara Tumanggor; Kholifi Kholifi

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Housewives in Tinalan GK II RW 04 Prenggan Kotagede Yogyakarta are business actors who manage their businesses with inadequate skills, especially in terms of financial management and recording, as well as entrepreneurial innovation. Financial management is an important aspect for the progress of family entrepreneurship. This is because the actors are faced with the problem of human resource capabilities in financial management and recording. Financial management and recording can be done through accounting, although in this case the standards used are basic and simple. On the other hand, entrepreneurial innovation related to packaging design and marketing is another major problem. Based on these problems, this community service aims to improve the insight, knowledge, and skills of housewives in Tinalan KG II RW 04 Prenggan, Kotagede District, Yogyakarta City in financial management and recording in entrepreneurship and entrepreneurial innovations that need to be done for their businesses.

Abdul Wahab

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Baitul Mal Wattamwil (BMT) is a microfinance institution in its operations based on sharia principles, its existence is very strategic for the development of micro businesses that are not touched by the services of commercial banks both conventional and sharia, because they are less bankable. . BMT Amanah Madinah, which is located in Ngeni Village, Waru Subdistrict, Sidoarjo Regency, has been serving micro entrepreneurs in helping with capital. These services make BMT Amanah Madinah continue to improve for the better. One form of improvement is the holding of training in the preparation of sharia contracts for administrators and employees. The hope is that after the training the management and employees will be able, understand and apply it in daily practice, so that the contracts used are in accordance with sharia. the purpose of this activity is to improve the ability of BMT administrators and employees in the preparation of sharia contracts that are in accordance with customer needs and their application in daily practice. The training program for the preparation of contracts for administrators and employees of Baitul Mal Wattamwil (BMT) Amanah Madinah Waru Sidoarjo, was carried out well and smoothly according to plan, and most participants were able to receive the material well. Participants were enthusiastic about the activities as indicated by the liveliness of the participants in the activity process.

Abdul Sakti; Andi Alviadi Nur Risal; Vera Alfiani

POTENSI : Jurnal Pengabdian Kepada Masyarakat 2025 Fakultas Ekonomi dan Bisnis UNDARIS

The development of information technology in the Industrial Revolution 4.0 era requires the younger generation to possess digital literacy skills, one of which is computer programming. Programming is not only a technical skill but also helps in developing logical, systematic, and creative thinking. This study aims to describe the implementation and results of Java-based basic programming literacy training for 30 SMA 3 students. The students were selected based on their interests and recommendations from teachers. The training was held in a computer laboratory, utilizing a learning-by-doing approach with methods that included material delivery, demonstrations, and hands-on practice. Evaluation was conducted through both theory tests and simple programming tasks. The results indicated an average 30% increase in understanding of structured programming concepts compared to before the training. Additionally, 85% of the students were able to successfully complete tasks involving the creation of simple programs using variables, operators, branching, and loops. Beyond the technical skills, the training also had a positive impact on non-technical skills such as self-confidence, teamwork, and critical thinking. In conclusion, this training program successfully met its goal of enhancing students’ basic programming literacy and can serve as a practical learning model that aligns with the needs of the digital era, encouraging active participation in the digital world.

Lusia Lewu; Junaedin Wadu; Uska Peku Jawang; Suryani K.K.L Kapoe; Yonce Melyanus Killa +3 more

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Horticultural commodities are an important component in the development of agriculture that continues to grow. In order to fulfill family nutrition, horticultural cultivation is one of the routine jobs of farmers in Kawangu Village, Pandawai District-East Sumba which is located in a coastal area with an altitude of 40 meters above sea level. The soil conditions that are more dominated by sand and rocks cause farmers in the location to experience obstacles in fulfilling organic fertilizers as an important input in the process of cultivating horticultural plants. This community service activity is expected to provide new knowledge about making solid organic fertilizers so that farmers can apply them to horticultural plants. Community service activities are carried out using the PRA (Participatory Rural Approach) method including observation, problem identification, counseling, making solid organic fertilizers, mentoring and evaluation. Through this activity, farmers have succeeded in making solid organic fertilizers using local materials available around the horticultural land and have been applied directly in the cultivation of horticultural plants. This community service has been successfully implemented independently by farmers by utilizing leaf litter and livestock manure around the horticultural land.

Muhammad Ilham Januarta; Muhammad Yasin

Jurnal Maisyatuna 2025 STAI Denpasar Bali

Industri kerajinan kulit di Tanggulangin, Kabupaten Sidoarjo, Jawa Timur, telah lama dikenal sebagai sentra produksi yang signifikan, berkontribusi pada peningkatan ekonomi lokal dan penyerapan tenaga kerja. Penelitian ini menganalisis peran, tantangan, dan strategi pengembangan UMKM kerajinan kulit di Tanggulangin terhadap penyerapan tenaga kerja. Metode penelitian kuantitatif deskriptif berbasis data sekunder digunakan, dengan pengumpulan data dari kuesioner, wawancara, observasi lapangan, dan dokumentasi. Hasil penelitian menunjukkan bahwa industri ini mendominasi dalam hal hasil produksi kerajinan kulit dan penyerapan tenaga kerja di Sidoarjo, dengan keahlian yang diwariskan secara turun-temurun dan kualitas produk yang mampu bersaing di pasar internasional. Namun, industri ini menghadapi tantangan besar seperti kesulitan akses permodalan, persaingan produk pabrikan/impor, keterbatasan akses pasar digital, kurangnya inovasi desain, kualitas SDM yang terbatas, akses bahan baku tidak stabil, kurangnya dukungan teknologi, dan minimnya regenerasi pelaku usaha. Penelitian ini merumuskan strategi pengembangan UMKM yang meliputi fasilitasi bahan baku, pelatihan tenaga kerja, perluasan akses pasar dan permodalan, peningkatan keterampilan manajerial, penyederhanaan perizinan, dan peningkatan kualitas produk. Dukungan pemerintah melalui pemberian modal, fasilitas rantai pasok, bantuan peralatan modern, perlindungan usaha, serta pelatihan SDM sangat krusial untuk keberlanjutan industri ini sebagai pilar ekonomi lokal dan nasional.

M. Masrukhan

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Entrepreneurship training is a key strategy for empowering village economies, especially among youth from Karang Taruna and PKK members. In Kaladawa Village, local potential such as agriculture and handicrafts has not been fully utilized due to limited entrepreneurial knowledge and exposure. This program aims to enhance participants' entrepreneurial competencies through practical-based training methods, including interactive lectures, group discussions, and business simulations. A participatory approach was implemented to help participants identify local potentials, develop business ideas, and formulate digital-based marketing strategies. The results of the training indicate a significant improvement in participants’ understanding of entrepreneurship, as reflected in the emergence of innovative business plans focused on local and digital products. Pre- and post-training evaluations showed increased motivation, creativity, and readiness among participants to initiate independent ventures. The training also fostered a sustainable entrepreneurial spirit by covering essential topics such as financial management, digital transformation, and business networking. Participants acknowledged that direct experiences and intensive mentoring during the sessions played a crucial role in building their confidence and competitiveness. However, for long-term success, continuous mentoring and institutional support are required, along with strategic collaboration between stakeholders such as village governments, local MSMEs, and higher education institutions. Thus, this program not only contributes to improving technical and entrepreneurial skills but also plays a pivotal role in developing a self-reliant and sustainable rural entrepreneurial ecosystem. The integration of similar training into broader community empowerment programs is recommended to ensure lasting impact, inclusive access, resilience, innovation, adaptability, creativity, empowerment, collaboration, leadership, and meaningful local economic development.

Krido Hary Gunawan; Lailatul Fitria

Journal Economic Excellence Ibnu Sina 2025 STIKes Ibnu Sina Ajibarang

This study aims to analyze the effect of recruitment, training, and work environment on employee performance at PT Federal International Finance Surabaya Rajawali Branch. This research employs a quantitative method with a survey approach. The sample consists of 41 respondents selected using a saturated sampling technique. Data were processed using SPSS version 29.0, including instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing.The results reveal that simultaneously, recruitment, training, and work environment significantly influence employee performance. Partially, training has a significant impact on employee performance, whereas recruitment and work environment show no significant influence. These findings highlight that relevant training programs can enhance employee skills and productivity. Thus, training becomes a crucial factor for companies to focus on in improving employee performance.

Ginola Carloz Hutabarat; Amelia Nainggolan; Indah Simbolon; Agustinus Purba; Ruslan Juliana Pardosi

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to form church youth leadership through basic training carried out in a participatory and educational manner at the HKBP Church, Laguboti Resort, Toba Regency. The activity was carried out on May 2, 2025 at the Simanarium Sipaholon and was attended by 50 active church youth. The implementation methods used include lectures, interactive discussions, leadership simulations, group dynamics, and direct mentoring. This activity is designed in several stages, namely preparation, implementation, and evaluation. The results of the activity showed that the training had a positive impact on participants' understanding of leadership that is devoted and has a Christian character. Participants experienced changes in attitude, increased participation, and showed a new spirit in service. This training has proven to be able to form reflective and responsible leadership characters, as well as encourage active involvement of youth in church life.

Mohammad Syafriel; Novy Karmelita Indrawati; Roni Angger Aditama; Gusnar Mustapa; M. Shabry

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Sanankerto Village still relies on manual administration, which affects the efficiency of data management and public services. This community service program aims to optimize the village administrative information system through training in Microsoft Excel and Google Workspace for 20 village officials. The methods used include lectures, demonstrations, hands-on practice, and one-month mentoring. Evaluation results show a significant increase in skills—the average pre-test score of 50% rose to 85% in the post-test. Participants are now able to prepare financial reports, use spreadsheets for archiving, and utilize Google Docs and Google Drive for collaborative village data management. These findings align with similar community programs in Kedondong District, where Excel has been used for systematic administrative archiving. Moreover, the use of Google Spreadsheet has proven to enhance organizational efficiency in the Karang Taruna youth organization. This program demonstrates that strengthening village officials' capacity in information technology can support more professional and accountable village governance. 

Sindhu Rakasiwi; Candra Irawan; Cahaya Jatmoko; Lalang Erawan; Suprayogi Suprayogi

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

The COVID-19 pandemic has triggered a transformation in online learning, requiring teachers and lecturers to adapt to educational technology, including Virtual Reality (VR) Tour. However, limited understanding and motivation are the main challenges in implementing this technology. This community service aims to provide practical training in developing VR Tour as an interactive learning media for teachers and lecturers at Rumah Diklat Indonesia. The implementation method involves an online workshop using the Zoom application, which includes a tutorial on creating 360° panoramic photos via Google Street View and processing VR Tour via the Theasys.io platform. Participants also receive technical guidance and hands-on practice sessions. The results show that participants are able to produce VR Tour content for learning, as well as improve their understanding of technology integration in education. This training equips participants with basic skills to develop virtual learning media, expand students' learning access creatively and innovatively. In conclusion, the use of VR Tour has the potential to improve the quality of distance learning, while encouraging educators to continue to adapt to technological developments in the digital era.

Samsuri Samsuri; Yuli Astuti; Ilham Septian

Jurnal Inovasi Sosial dan Pengabdian 2025 Lembaga Pengembangan Kinerja Dosen

This music training with rhythm pattern material aims to improve the competence of kindergarten teachers in integrating creative and fun music learning in the early childhood education environment. The training activity was carried out at the FKIP Kindergarten, Syiah Kuala University and involved 15 teachers as participants. The training method includes initial observation, pre-test, and a series of learning stages ranging from the introduction of rhythm and tempo, rhythm composition, to joint exercises using alternative media such as used goods as musical instruments. The results of the training showed a significant increase in teachers' understanding of rhythm concepts, creativity in creating rhythm patterns, and the ability to utilize simple media as musical instruments. This training proves that with creativity and the right approach, the limitations of musical instruments are not an obstacle to organizing effective music learning in kindergarten.

Puspita Lianti Putri; Riska Nadiya Salsebela

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community service activity aimed to introduce and strengthen the understanding of sociopreneurship among students of SMA Islam Andalusia Kebasen through an experiential learning approach. The initiative responded to the need for youth empowerment programs that combine entrepreneurial skills with social responsibility, particularly those grounded in Islamic values. The one-day training was designed to be interactive and engaging, incorporating inspirational dialogues with practitioners, interactive simulations, role-plays, and value reflections. These methods were intended to create an immersive learning experience, enabling students to connect theory with real-world application. A total of 50 students participated in the program. The training focused on three main objectives: (1) developing the ability to identify and analyze social issues in their community, (2) designing solutions through the creation of social enterprises, and (3) integrating Islamic values into business practices to ensure ethical and sustainable entrepreneurship. Evaluation was conducted using pre- and post-training assessments, observation, and participant feedback. The results indicated that 70% of participants demonstrated a strong understanding of the concept of sociopreneurship after the training. Additionally, 76% successfully integrated Islamic values into their proposed business ideas, while over 60% were able to design simple but feasible social enterprise concepts addressing real social problems. Participants also reported increased awareness, empathy, creativity, and leadership skills as outcomes of the activity. The findings highlight that experiential learning-based sociopreneurship training is an effective method for cultivating youth’s capacity to initiate social change through entrepreneurial action. This program not only enhanced students’ knowledge and skills but also inspired them to become agents of positive transformation in their communities. It is recommended that schools establish follow-up initiatives, such as sociopreneur clubs, mentoring schemes, and project incubation programs, to ensure the sustainability and further development of students’ social enterprise ideas.

Budi Santoso; KARTIKA WIJAYA

Amphibious Journal 2025 Akademi Angkatan Laut

Optimalisasi alat komunikasi dalam latihan praktek serbuan mekanis bagi taruna Korps Marinir merupakan aspek penting dalam memperkuat kemampuan taktis dan koordinasi di medan pertempuran modern. Penelitian ini bertujuan untuk mengeksplorasi penggunaan teknologi komunikasi terbaru guna meningkatkan efektivitas serbuan mekanis dan koordinasi antar unit dalam latihan lapangan Korps Marinir. Studi ini menggunakan pendekatan kualitatif dengan menganalisis data dari observasi lapangan, wawancara dengan personel militer, dan kajian literatur terkait. Hasil penelitian menyoroti pentingnya penggunaan alat komunikasi sejaring yang terintegrasi dengan teknologi terbaru seperti jaringan 5G, kecerdasan buatan, dan sensor canggih untuk memfasilitasi pertukaran informasi yang cepat dan akurat di antara unit-unit yang terlibat dalam serbuan mekanis. Penerapan teknologi komunikasi terbaru ini memberikan dampak positif dalam latihan praktek serbuan mekanis, termasuk peningkatan kecepatan pengambilan keputusan, koordinasi yang lebih baik antar unit, serta respons yang lebih cepat terhadap perubahan situasi di medan pertempuran. Namun, tantangan seperti keamanan informasi, ketahanan jaringan, dan kebutuhan pelatihan personel dalam penggunaan teknologi baru juga perlu diperhatikan. Penelitian ini memberikan kontribusi penting dalam pemahaman tentang pentingnya optimalisasi alat komunikasi dalam latihan praktek serbuan mekanis untuk meningkatkan kesiapan dan efektivitas Korps Marinir dalam menghadapi tantangan di medan pertempuran modern. Implikasi praktis dari penelitian ini adalah pentingnya investasi dalam pengembangan, pelatihan, dan penggunaan alat komunikasi sejaring yang canggih untuk mendukung misi militer yang kompleks dan dinamis.

Cut Zuriana; Yeni Zuryaningsih

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to increase the motivation, confidence, and love of male students for traditional Acehnese art, particularly the Likok Pulo dance. This dance is characterized by its energetic and rhythmic nature, making it suitable as a dance teaching material for male students who have previously shown little interest in participating in dance activities. The methods used include demonstrations and peer tutoring, covering training in various dance movements, mastering the lyrics, and accompanying music with the rapa’i instrument. The training was conducted over three days from 2:00 PM to 5:00 PM. The dancers involved were specifically male students who had previously shown little interest in dance practice. The results of the activity showed that male students were highly enthusiastic, as evidenced by their ability to master movement variations, sing lyrics, and play musical accompaniment in a short period of time, despite having never participated in dance extracurricular activities before. This activity demonstrated that selecting appropriate dance material can change students' negative perceptions of dance and serve as a medium for preserving local culture through formal education.

Yuni Astuti, Fitria; Hani, Umi; Pujiastuti, Arum

jurnal ABDIMAS Indonesia 2025 STIKes Ibnu Sina Ajibarang

This community service program aims to improve the financial literacy and financial management skills of micro and small business (MSME) actors in Kertomulyo Village, Brangsong District, Kendal Regency. The main issues faced by local residents include limited access to formal financial institutions and a lack of understanding of business financial planning. The activity was held on November 19, 2024, using both classical and individual approaches, including lectures, demonstrations, and hands-on practice. Training materials covered budgeting, identifying funding sources, setting profit targets, and evaluating financial plans. A total of 60 MSME participants actively took part in the training. The results show increased participant understanding of basic financial management concepts, although further assistance is still needed by some. This activity demonstrates that practical-based training is effective in improving MSME financial capabilities and can serve as a replicable model for other regions facing similar challenges.

Dahniyar Daud; Nuramal Nuramal; Rezki Arianty Akob; Andi Agus; Sitti Mispa +2 more

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve culinary skills and micro-business management for the people of Sanrobone Village, Takalar Regency as an effort to increase family income and economic independence. The method of implementing the activity includes identifying needs, local ingredient-based culinary training, food sanitation workshops, micro-business management training, digital marketing, business plan preparation, and evaluation of results. The results of the activity showed a significant increase in processed food production skills, understanding of the importance of sanitation and food safety, and the ability to manage small-scale businesses. Participants were also able to utilize social media for product promotion and began designing home businesses independently or in groups. The formation of two joint business groups (KUB) is an indication that this training has fostered entrepreneurial initiatives among the village community. This activity is expected to contribute to strengthening the local economy in a sustainable manner and can be replicated in other villages with similar characteristics.

Raihan Saputra; Ririn Ida Royani; Selly Dwining Maulidina; Rivandy Ilham Akbar; Arfian Arfian

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

College students face various academic, social, and adult transition pressures that can affect their psychological condition. Emotional regulation is a crucial skill to balance affective responses to stress. This service aims to improve the ability of student participants to regulate emotions to improve their psychological well-being. This activity began with observation to select participants who fit our research criteria, continued with the preparation of an easy-to-understand training module, and ended with socialization and training for student participants. The training was held on June 4, 2025 at the Bhayangkara University Campus, Jakarta Raya Room 403, Bekasi, West Java. The training evaluation showed an increase in participants' understanding in regulating their psychological well-being emotions. The positive impact of this program is that emotional regulation training helps create a more stable and healthy mental condition, which has a direct impact on improving the quality of life and learning achievement of students.

Putri Tasya Najla; Elda Zianyu Safani; Marniati Marniati

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Abstract. Work accidents are a serious problem that can result in injury, disability, even death for employees, as well as financial losses for the company. In Indonesia, the number of work accidents still shows a questionable number, so that prevention of work accidents must be a top priority in occupational safety and health (K3) management. This study aims to explore and develop effective work accident prevention strategies. Methods: used in this study is a literature review, by collecting and analyzing information from various journals and scientific articles related to work accidents and their prevention strategies. The population in this study were various studies that discussed work accidents, while samples were taken from relevant articles. The research variables include risk factors for work accidents and prevention strategies applied. Results: nshowed that the implementation of safety training programs, building a strong safety culture, and implementing the 5R principle (Ringkas, Neat, Resik, Rawat, Rajin) can significantly reduce the risk of work accidents. Conclusion: from this study is that investment in a holistic and sustainable safety strategy is essential to creating a safe and productive work environment, as well as protecting employee health and safety. With these steps, companies are expected to be able to improve overall operational performance and efficiency. Keywords: work accidents, safety, strategies. Abstrak. Kecelakaan kerja merupakan masalah serius yang dapat mengakibatkan cedera, cacat, bahkan kematian bagi karyawan, serta kerugian finansial bagi perusahaan. Di Indonesia, angka kecelakaan kerja masih menunjukkan angka yang mengkhawatirkan, sehingga pencegahan kecelakaan kerja harus menjadi prioritas utama dalam manajemen keselamatan dan kesehatan kerja (K3). Penelitian ini bertujuan untuk mengeksplorasi dan mengembangkan strategi pencegahan kecelakaan kerja yang efektif. Metode yang digunakan dalam penelitian ini adalah tinjauan pustaka, dengan mengumpulkan dan menganalisis informasi dari berbagai jurnal dan artikel ilmiah terkait kecelakaan kerja dan strategi pencegahannya. Populasi dalam penelitian ini adalah berbagai studi yang membahas kecelakaan kerja, sedangkan sampel diambil dari artikel-artikel yang relevan. Variabel penelitian meliputi faktor risiko kecelakaan kerja dan strategi pencegahan yang diterapkan. Hasil menunjukkan bahwa penerapan program pelatihan keselamatan, pembangunan budaya keselamatan yang kuat, dan penerapan prinsip 5R (Ringkas, Rapi, Resik, Rawat, Rajin) dapat mengurangi risiko kecelakaan kerja secara signifikan. Kesimpulan dari penelitian ini adalah bahwa investasi dalam strategi keselamatan yang holistik dan berkelanjutan sangat penting untuk menciptakan lingkungan kerja yang aman dan produktif, serta melindungi kesehatan dan keselamatan karyawan. Dengan langkah-langkah ini, diharapkan perusahaan dapat meningkatkan kinerja dan efisiensi operasional secara keseluruhan. Kata kunci: kecelakaan lingkungan kerja, keselamatan, strategi.

Tio Rosalinda S. Pakpahan; Trina Dara Br Sinuraya; Yoel Panjaitan; Henni Shara Gracia Br Ginting

Jurnal Riset Rumpun Ilmu Pendidikan 2025 Lembaga Pengembangan Kinerja Dosen

This article explores the strategies used by early childhood teachers at TK Pelangi in managing learning activities based on children’s needs and the outcomes of training programs they have attended. The main focus is on how teachers apply training outcomes into daily classroom practice while adjusting to each child's developmental stage and individual characteristics. At TK Pelangi, teachers plan learning activities by considering each child’s interests, talents, and specific needs. In practice, they create a dynamic, enjoyable, and contextual learning environment to help children better absorb the material. Training outcomes are used as a foundation to develop more innovative methods, media, and approaches. Continuous evaluation is carried out to assess the effectiveness of the strategies. The findings show that managing learning based on children's needs and training results significantly improves the quality of teaching interactions and positively contributes to the overall development of children at TK Pelangi.  

Pudji Lestari; M. Hasyim Ashari; Hardi Susilo; Made Iska Aprilita Wardani; Mohammad Rofiudin +1 more

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

MSMEs are the backbone of the Indonesian economy. To maintain the continuity of their business, MSMEs must have good and correct financial report management. MSME financial reports tend to be simple and ignore financial administration rules. This research aims to create and compile financial reports in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) for the Berkah Laris Frozen Food UMKM in Malang. The method used in this research is a descriptive qualitative method. The data sources used are primary data in the form of interviews and secondary data in the form of documentation. The results of the research are the presentation of an income statement showing operating profit, a change in capital report showing capital at the end of 2024, a financial position report showing the amount of assets owned equal to the total of liabilities and capital, and notes to the financial report which presents a general overview, an overview of important accounting policies, retained earnings and sales revenue for the period 31 December 2024.