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Siti Aisyah; Mardiah Mardiah; Muhammad Khaibar Putra Adithia

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2026 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This study aims to design and develop a web-based sales information system for a goat farming business at Herman Farm using the Rapid Application Development (RAD) method. The identified problems include manual transaction recording, stock management, and sales reporting processes, which are inefficient, prone to errors, and unable to provide real-time data access. The RAD method is selected due to its ability to accelerate system development through an iterative approach and active user involvement in each stage, including requirements planning, system design, construction, and implementation. Data collection techniques include observation, interviews, and literature studies. The developed system provides features for managing goat data, sales transactions, customer management, and integrated sales reporting within a web-based platform. The results show that the system improves efficiency in data management and transaction processes, while producing more accurate, structured, and accessible reports. Therefore, this system can assist Herman Farm in optimizing its sales operations and expanding its online marketing reach.

Siti Amsyiyah; Irmayani Irmayani; Anita Dwi Hapsari

Bhinneka: Jurnal Bintang Pendidikan dan Bahasa 2026 Universitas Palan

Speaking skills are regarded as one of the most difficult skills to be acquired by EFL students, especially high school EFL students, because of language and psychological factors. This paper attempts to examine high school EFL students’ speaking difficulties as identified by peer feedback in TikTok speaking activities. Qualitative descriptive design was adopted in this study by involving 15 tenth-grade students in carrying out speaking activities in the form of recording TikTok video clips and commenting on their peers’ videos. The data obtained include speaking clips, peer feedback comments, and reflective statements of the participants, which were analyzed using a thematic analysis approach. The results found that there were four different types of speaking difficulties, namely fluency difficulties, pronunciation difficulties, organizational difficulties, and difficulties related to confidence and anxiety levels of students when conducting a speaking activity. This can be evidenced by the students’ hesitation, frequent pauses, mispronunciation, disorganized speaking, and lack of confidence when speaking. Peer feedback comments play an important role in discovering this problem pattern among high school EFL students.

Indah Oktari Wijayanti; Herawansyah Herawansyah; Nikmah Nikmah; Novita Sari

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

Liza Lofia Sandra; Martinus Budiantara

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

Liza Lofia Sandra; Martinus Budiantara

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to evaluate simple bookkeeping practices in traditional Micro, Small, and Medium Enterprises (MSMEs) through a comparative study between Nasi Padang and Warung Madura MSMEs. The background of this study is based on the still low level of financial literacy of MSMEs, especially in terms of recording and managing business finances, which are often not done systematically. The methods used in this activity include direct observation, simple bookkeeping training, and evaluation of the implementation of financial recording. The results of the observation indicate that Nasi Padang MSMEs have not kept complete financial records and still mix personal finances with business finances. Meanwhile, Warung Madura MSMEs have kept simple bookkeeping and separated business finances from personal finances, but the records are not organized neatly and systematically. The implementation of simple bookkeeping training has a positive impact on improving business actors' understanding in recording cash inflows and outflows and preparing simple profit and loss reports. The evaluation results show an increase in the ability of MSMEs to manage business finances in a more structured manner. Thus, simple bookkeeping plays an important role in increasing financial transparency, assisting business decision-making, and supporting the sustainability of MSMEs. This study recommends ongoing mentoring so that simple bookkeeping practices can be consistently implemented by MSMEs.

Aziza Nurul Amanah; Muchlis Muchlis

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

Inventory management is a crucial aspect of business sustainability, particularly for Micro, Small, and Medium Enterprises (MSMEs) that often face limitations in data management and technological adoption. Selaras Muba Lestari is Incubation Center, which supports MSMEs in Musi Banyuasin Regency, encounters challenges in managing product inventory due to reliance on manual recording systems. This study aims to design and develop a web-based inventory application using the Laravel framework to improve the efficiency and accuracy of stock management. The research adopts the Software Development Life Cycle (SDLC) Waterfall model, which includes requirements analysis, system design, implementation, and testing. The results indicate that the developed system is capable of improving data accuracy, accelerating the recording process, and providing real-time inventory reports. Furthermore, this study reinforces previous findings that digitalizing inventory systems serves as a strategic solution to enhance the competitiveness of MSMEs.

Fitriah Fitriah; Yanto Nius Gulo

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The transformation of payment systems from cash to digital through the Quick Response Code Indonesian Standard (QRIS) is part of financial transaction modernization in Indonesia. This transformation has begun among Micro, Small, and Medium Enterprises (MSMEs) in the Baduy community, particularly in Baduy Luar, which has higher interaction with external communities. However, the adoption of digital payment systems has not been fully supported by adequate financial management capabilities. This community service activity aims to identify the transformation process of payment systems and describe the financial literacy conditions of Baduy MSMEs. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that some MSMEs have adopted QRIS through Bank BRI as an alternative payment method alongside cash and have utilized social media such as TikTok Live and Instagram for product marketing. The main sources of income include handicrafts, traditional clothing, accessories, and food products. However, financial management practices remain simple and lack systematic recording. This indicates improved financial inclusion but not yet accompanied by adequate financial behavior. Therefore, strengthening financial literacy is essential to support sustainable financial modernization in the Baduy community.

Zalfa Nur Munifah; Tsavalia Desla Gunlista Putri

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2026 Lembaga Pengembangan Kinerja Dosen

This study analyzes the news text on the online mass media detik.com titled "Jule's Infidelity Issue, Na Daehoon: I am strong for the sake of the children" using Sara Mills' Critical Discourse Analysis model. This research aims to reveal how the discourse of infidelity is constructed in media texts thru subject and object positioning, how character representation is displayed, how the reader's position is directed, the use of narrative structure, and the social context and gender ideology underlying the construction of this discourse. The research method used is a qualitative descriptive method with the data source being a news text published on detik.com. Data collection techniques were carried out thru document study by carefully reading and recording linguistic units relevant to the research focus, while data analysis techniques used Sara Mills' Critical Discourse Analysis model. The research findings indicate that Na Daehoon is positioned as the dominant subject, possesses voice legitimacy, and is positively represented as a strong and responsible male figure. Conversely, Jule is positioned as the object of news coverage, receiving no opportunity for clarification and being implicitly represented as the problematic party. Additionally, the narrative structure and language choices used in the news text also guide readers to build sympathy toward the male subject. The findings indicate that the analyzed news coverage is not neutral, but rather tends to reproduce patriarchal gender ideologies that could potentially influence society's perception of women in cases of infidelity.

Husni Husni; Reski Idrus; Sapriadi Sapriadi; Basri Basri

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

Correspondence administration is vital for supporting operational efficiency in schools. However, manual management often leads to issues such as data retrieval delays, recording errors, and the risk of lost archives. This research aims to design and develop a Web-Based Administration Data Monitoring Information System using QR Codes at UPTD SMAN 3 Majene. The study employs the Research and Development (R&D) method with the Waterfall model, encompassing requirements analysis, system design, implementation, testing, and maintenance.The system involves three primary users: Admin/Administrative Staff, Teachers, and the Principal. QR Codes are implemented as digital identities to facilitate easier archive tracking and retrieval. Results indicate that the system enhances effectiveness and efficiency in correspondence management, accelerates letter request services, and simplifies data monitoring for school management. This system is expected to provide a solution for achieving orderly administration at UPTD SMAN 3 Majene. Furthermore, QR Code integration ensures document validity and digital archive security, supporting a more modern, transparent, and sustainable school governance transformation.

Ningsih, Ella Amalia

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Community dues are a form of public participation in supporting social activities and neighborhood development. However, low participation in paying dues remains a common issue in many communities. This study aims to analyze the role of community awareness and the management system of youth organizations in improving the effectiveness of dues collection in Neighborhood 15, Geluran, Sidoarjo. The method used is Asset-Based Community Development (ABCD), with data collected through observation, interviews, and focus group discussions. The results show that increased community awareness, supported by continuous socialization, has positively influenced residents’ perceptions, transforming dues from being seen as a burden into a shared responsibility. In addition, improvements in management systems, including transparent financial recording and regular reporting, have strengthened public trust. The findings also indicate a strong relationship between awareness and management systems, where transparency enhances trust and encourages higher participation. Furthermore, the ABCD approach successfully utilizes local assets such as youth involvement and social solidarity, leading to strengthened community engagement and the emergence of local leadership. Despite these improvements, some residents still show inconsistent participation, indicating the need for continuous efforts to sustain the program. This study highlights the importance of integrating awareness-building and transparent management to achieve sustainable community participation.

Theresia Rosyelani Nena; Ferdinandus Lidang Witi; Elvira Esperanza Sala

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

Advances in information technology have brought significant changes to how Micro, Small, and Medium Enterprises (MSMEs) conduct their business operations, particularly in the areas of marketing and sales. However, Stretto Pizza MSME still relies on manual processes for ordering and transaction recording, which results in limited marketing reach, suboptimal data management, and an increased risk of errors in recording. This study aims to develop a web-based e-commerce information system that can integrate sales processes and data management more effectively. System development was conducted using the Waterfall method, which includes the stages of requirements analysis, design, implementation, testing, and maintenance. The system was built using the PHP programming language with MySQL database support. System testing was performed using the Black-Box Testing method to ensure that every feature functions according to user needs. The research results show that the designed system is capable of supporting product ordering processes, customer data management, sales transactions, and report generation more efficiently. With this system, it is hoped that the Stretto Piza SME can improve its operations while expanding its marketing reach through the use of digital technology.

Benhard Siagian; Elsa Tri Mukti; S. Nurlaily Kadarini

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Population growth and socio-economic activities increase traffic volume, affecting the performance of the Raden Kusno – A. Djaelani – Sujarwo signalized intersection. This study aims to analyze the intersection’s current performance, estimate its condition over the next five years, and formulate alternative treatment strategies. The research data include geometric characteristics, signal timing, vehicle speed, and traffic volume obtained from CCTV recording over a three-day observation period from moning to evening, as well as population and vehicle data for projection. The intersection performance was analyzed using the PKJI 2023 approach and VISSIM simulation. Under current conditions, the intersection operates at LOS E with delays of 45,12 seconds (PKJI 2023) dan 60,56 seconds (VISSIM). In the five-year projection, delays increase to 48,97 seconds with LOS E (PKJI 2023) and 131,29 seconds with LOS F (VISSIM). Modifying the signal from four to three phases with a 70-second cycle improves the current condition to LOS C, with delays of 24,50 seconds (PKJI 2023) and 29,43 seconds (VISSIM). For the five-year projection, adding a continuous left-turn lane results in LOS D with 27,04 seconds (PKJI 2023) and LOS C with 32,01 seconds (VISSIM).

Suhantoro

Journal of Economic Empowerment and Community Service 2026 STIE Cendekia Karya Utama

This community service activity aims to improve the competency of Regional Apparatus Work Unit (SKPD) personnel in preparing monthly, quarterly, and semi-annual financial statements in accordance with Government Accounting Standards (SAP). This activity uses a participatory approach through Focus Group Discussions (FGD) involving 95 participants consisting of Financial Administration Officers and expenditure treasurers from various SKPDs in the Semarang City Government. The evaluation indicators included participant participation, improvement of understanding, identification of reporting problems, and formulation of follow-up actions. The finding, based on the results of the post-test, an average of 80% of participants showed improvement, particularly in account classification, transaction recording, and periodic report preparation. The FGD identified four major issues: limited mastery of financial information systems, data input errors, insufficient competent human resources, and weak inter-unit coordination causing delays in report submission. As post-FGD outcomes, participants agreed on the need for continuous technical training, standardized operating procedures, optimization of information system integration, and the establishment of a reporting coordination forum. These results provide evidence that FGD was effective not only in evaluating participants’ competencies but also in generating practical solutions to enhance transparent and accountable regional financial governance.

Claudea Amanda; Putri Putri; Riza Yulia Putri; Rena Karmila; Misbah Yusri +1 more

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

Religious institutions such as mosques are part of non-profit public sector entities that manage public funds and therefore require accountable and transparent financial reporting standards. ISAK 335 is the applicable standard governing the presentation of financial statements for non-profit-oriented entities in Indonesia. This study aims to analyze the conformity of financial management practices in three mosques in Tanah Datar Regency, West Sumatra, namely Baiturrahman Mosque Sungayang, Nurul Huda Mosque Simpuruik, and Al-Amin Mosque Dobok Batusangkar, with the provisions of ISAK 335. The approach used in this research is a descriptive qualitative approach with data collection conducted through interviews and observations. The results of the study indicate that the three mosques have not implemented ISAK 335 in the preparation of their financial statements. Financial management practices are still limited to recording cash receipts and cash disbursements without the classification of net assets, statements of financial position, statements of activities, or notes to financial statements standardized in accordance with ISAK 335. The main inhibiting factors include limited human resources in the field of accounting, lack of standard dissemination, and minimal regulatory pressure. This study recommends the need for continuous training, technical assistance, and stronger regulations for mosque financial managers so that mosque financial statements can be prepared and presented in accordance with the applicable standards for non-profit organizations, namely ISAK 335.

Isma Coryanata; Irwansyah Irwansyah; Abdullah Abdullah; Indah Oktari Wijayanti

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This community service activity aimed to improve tax and accounting literacy in order to encourage public compliance in Betungan Village, Kampung Melayu District, Bengkulu City. The main problems faced by the community were the low level of understanding regarding tax obligations and the lack of optimal simple financial recording practices. To address these issues, the program was carried out using educational and participatory approaches through interactive lectures, tax calculation training, discussions, and simulations of simple financial bookkeeping that were easy for the community to understand. The activity involved 100 participants consisting of local residents, MSME actors, village officials, and district officials, and was conducted at the Betungan Village Hall. The results showed a significant increase in participants’ understanding based on comparisons between pre-test and post-test results. Participants also demonstrated improved abilities in calculating taxes and maintaining simple financial records in a more accurate and organized manner. In addition, the activity successfully increased public awareness of the importance of tax compliance and proper financial management. Therefore, this community service program is expected to contribute positively to improving taxpayer compliance and encouraging more orderly, independent, transparent, and sustainable financial management within the community in the future.

Aprilia Rachma; Dian Wardiana Sjuchro; Kokom Komariah

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2026 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

The development of documentary films in Indonesia has encouraged the need for presenting reality in an informative manner while maintaining strong visual quality. Documentary films were no longer viewed merely as a medium for recording facts, but also as a creative medium capable of delivering social messages through a cinematic approach. Cinematography became an important element because it played a role in constructing meaning, atmosphere, and viewing experience through well-directed visual management. This study discussed the management of cinematographic elements by the Director of Photography in the documentary film “Mindful Sip: Matcha Beyond The Trend”, which raised the phenomenon of increasing matcha consumption as part of the lifestyle trend among young people. The method used was a creative approach based on expository documentary through the stages of pre-production, production, and post-production. The entire creation process was focused on concept planning, image capturing, and visual as well as narrative refinement so that the documentary message could be conveyed effectively. The results showed that matcha had developed into a symbol of a healthy, productive, and aesthetic lifestyle, yet awareness of responsible consumption was often neglected. The management of camera angle, camera movement, type of shot, and composition was proven to strengthen visual representation and help audiences understand the phenomenon more critically. Therefore, cinematography played an important role not only in producing attractive visuals, but also in clarifying the documentary’s message regarding the relationship between consumption trends and bodily experience.

Irda Agustin Kustiwi; Nayve Ruben Jr; Zahra Choirunisa

JURNAL PENGABDIAN MASYARAKAT AKADEMISI (JPMA), 2026 CV. ALIM'SPUBLISHING

MSMEs have a strategic role in supporting regional economic growth, but they still face many obstacles in financial management and the preparation of accountable financial statements. Elok Mekar Sari Surabaya MSMEs are one of the business actors that face limitations in the implementation of accounting systems and financial transparency. This community service activity aims to increase the understanding and ability of MSME actors in implementing a simple accounting system and strengthen transparency in business financial management. The method of implementing activities includes initial observation, identification of needs, training in recording financial transactions, assistance in the preparation of financial statements, and evaluation of activity results. The results of the service show an increase in partners' understanding of the importance of systematic transaction recording, separation of personal and business finances, and the preparation of more structured financial statements. In addition, partners are able to implement a simple financial recording system that supports transparency and business decision-making. This activity is expected to increase the accountability of financial management and support the sustainability of the MSME business of Elok Mekar Sari Surabaya.

Badaruddin, Rusli; Prasanjaya, Putu Nara Kusuma; Pagala, Muhammad Amrullah; Rusdin, Muh; Aka, Rahim +2 more

Jurnal Inovasi dan Pengabdian Kaa Mieera (JIPKAM) 2026 Politeknik Negeri Fakfak

This community service activity aimed to improve farmers’ knowledge and skills in implementing selection strategies and simple recording systems for local goats to support increased livestock productivity. The activity was conducted at the Sumber Tani Baru Livestock Farmer Group, Poasia District, Kendari City, targeting local goat farmers. The method used was a participatory approach, including observation, counseling, training, demonstrations, and mentoring. The results showed an improvement in farmers’ knowledge and skills in selecting superior does and bucks, as well as in recording livestock data. Farmers were able to identify superior animals based on specific criteria and began to implement simple recording systems to monitor livestock performance. In addition, farmer participation was relatively high, as indicated by active involvement in discussions and field practices. This activity proved effective in enhancing farmers’ capacity and has the potential to support sustainable improvement in local goat productivity.

Cicilia Ayu Wulandari Nuwa; Carol Fabianus; Stefrian Claudio; Albertus Karles; Yeremias Gewar

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

Micro and small businesses such as grocery kiosks face various operational risks that can threaten business sustainability; however, most business owners have not yet implemented systematic risk management practices. This study aims to analyze the risk management process at Kios Pelita Harapan, a small business established in September 2023 in Maumere, using a qualitative approach through direct interviews with the business owner. The findings reveal that the risk management process at this kiosk encompasses four stages: risk identification, risk analysis and assessment, risk evaluation and prioritization, and implementation and monitoring. The primary risks identified include stockouts of fast-moving goods, product damage due to short expiry periods, fire hazards, power outages, and theft. The owner addresses these risks through daily stock checking, inventory recording, monitoring customer purchasing patterns, and coordinating with suppliers during emergencies. The application of a simple yet structured risk management approach has been proven effective in stabilizing revenue and maintaining customer trust. This study provides practical implications for kiosk business owners in implementing effective risk management despite limited resources.

Muhtar Muhtar; Eka Fitrisam; Reski Idrus; Basri Basri

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

This research aims to develop an information system for the Imam Malik Koppe Mosque in Darma Village, Polewali District, Polewali Mandar Regency, utilizing the eMasjid platform as a solution for digitally managing mosque activities. The problem faced was the suboptimal recording of activity data, financial data, and service information for the congregation. The system development method used the Waterfall model, which consists of needs analysis, system design, implementation, testing, and maintenance. The result of this research is a mosque information system capable of presenting information on activities, financial data, reports, and communication between administrators more efficiently, transparently, and accountably. This system is expected to be an effective and user-friendly means of digitizing mosque management.