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Sugeng Eko Yuli Waluyo; Diky Irmawan; Efina Nur Ayunin; Amanda Dewi Muttho’siyah; Gustyo Dimas Alfatah +19 more

Jurnal Nusantara Berbakti 2023 Universitas Kristen Indonesia Toraja

This community service article aims to utilize empty land, including rice fields, to explore and develop tourism potential in an effort to improve community welfare. Through direct outreach to village residents as well as intensive assistance regarding methods and strategies in efforts to make Mojogebang village a tourist village. What is done is starting from mapping to identify places that have potential tourist destinations, analyzing characteristics and problems, describing the development of community-based tourist villages, as well as analyzing supporting element systems. The recommendations we provide are as follows. Because Mojogebang village is mostly a rice field area, the most appropriate thing to implement there is culinary tourism in the rice fields, namely food stalls or restaurants or cafes with a backdrop and view of the green and yellow rice fields.

Zenita Afifah Fitriyani; Diego Ahmad Dandy; Dony Prasetyo; Dwi Indasari; Eko Nurfiansyah +1 more

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2023 Asosiasi Periset Bahasa Sastra Indonesia

Cenil or Cetil is a traditional food or snack made from a mixture of starch and granulated sugar, colored, shaped into small balls, eaten with grated coconut. Cenil is a traditional Javanese snack, especially in the East Java area. Cenil mbok mini was founded in 1967 and is still active until now in 2023, so for around 56 years cenil mbok mini has become one of the culinary mainstays of Mojowiryo village, Kemlagi subdistrict, Mojokerto regency. Cenil is neatly packaged and increasingly modern in terms of packaging and manufacturing methods. This Community Service aims to introduce traditional food to the community, as well as to preserve traditional food so that it does not become extinct. The method used in this training is Preparation Step, Implementation Step, and Evaluation Step. As a result of this dedication, traditional snacks have labels to be marketed. Marketing strategies can help improve MSMEs.

Anisah Aprilia Garciah; Dalilah Edenya Zata Yumni; Firdi Ihza Rochman; Kirana Azzahra Putri; Dhian Satria Yudha Kartika

Pandawa : Pusat Publikasi Hasil Pengabdian Masyarakat 2023 Asosiasi Riset Ilmu Pendidikan Indonesia

Most of the residents of RW 01 Gunung Anyar Tambak Village, Gunung Anyar District, Surabaya, make a living as fishermen. Shrimp paste is the main product for micro, small, and medium enterprises (MSMEs) in the area, made from fish and shrimp. The sale of shrimp paste MSMEs in the area is limited to promotion through WhatsApp or simply word of mouth, so there is a need to develop MSMEs to improve the local economy. In the activity of the SDG’s KKNT Work Program for Group 1 of Gunung Anyar Tambak Village, MSMEs are developed by obtaining NIB (Business Identification Number) and PIRT (Food and Beverage Production Permit). By obtaining NIB, the business will be legally guaranteed to meet the requirements for Business and Commercial or Operational Permits. The function of PIRT itself is to increase customer confidence, as product safety and quality are ensured.

Erniyati Erniyati; Puspa Citra; Legis Tsaniyah; Hermawan Hermawan

Jurnal Nusantara Berbakti 2023 Universitas Kristen Indonesia Toraja

The bakery industry is a sector that continues to grow through the crisis period in 2021 when Indonesia managed to record the highest bread sales in the Southeast Asia region with total transactions reaching USD 18.7 billion. Mak MPOEQ cake house in Bogor is one of the small food industries that has continued to produce during the Covid 19 pandemic until now. Bakery products are sensitive to contamination so they can easily and potentially spread food safety hazards. An integrated system of control and quality management of manufactured products is required, which makes it possible to implement timely measures to prevent, identify and eliminate deficiencies and errors in production, to provide reliable information about the products produced to consumers. To date, a system based on the use of Hazard Analysis Critical Control Points (HACCP) principles has been able to overcome these food safety problems well. The design of the HACCP system at Mak MPOEQ's cake house has been implemented through a community service mentoring program for staff from FMIPA Pakuan University in the period April-December 2023. The coaching is carried out following the stages of implementing the HACCP system as stated in SNI CAC/RCP 1 of 2011 issued by National Standardization Agency. The basic requirements for HACCP itself have been prepared by partners since 2021. The results of the hazard analysis carried out on the MPOEG Mak Cake House production system found 7 significant hazards out of the 20 hazards evaluated. Next, using the Codex decision tree, 4 CPPs were determined from the 7 hazards, namely egg receiving, flour sifting, filing, and vla cooking. Based on these 4 CCPs, a HACCP Plan has been prepared which focuses control on cleanliness when receiving eggs, physical contamination when sifting flour, sanitary bacteria from worker cross-contamination, and temperature and cooking time. All controls are carried out per activity batch and verified periodically.

Sufinatin Aisida; Moh. Ismail

Jurnal Pengabdian Masyarakat Nian Tana 2023 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This assistance aims to increase the knowledge and understanding of MI Miftahul Jinan Wonoayu parents in Sidoarjo, through spiritual parenting. The activity was held at MI Miftahaul Jinan Building. Parents have never received assistance related to spiritual parenting activities. Every day parents are busy with routines that cannot be abandoned. The methods used include lectures, questions and answers, discussions and mentoring. The result is a significant change in the knowledge and understanding of parents after the activity is completed.

Arifin, Haris Nursyah

Penelitian ini bertujuan untuk mengetahui problematika implementasi kurikulum merdeka di MA Al-Amin Tabanan tahun pelajaran 2023/2024. Metode penelitian yang digunakan yakni metode kualitatif dengan pendekatan kualitatif deskriptif dengan teknik pengumpulan data berupa wawancara, observasi dan dokumentasi. Informan pada penelitian ini yaitu Kepala Madrasah, Waka Kurikulum, Koordinator Proyek, Guru Mapel dan Tim Fasilitator Proyek. Hasil penelitian ini yaitu implementasi kurikulum di MA Al-Amin Tabanan telah berjalan cukup baik pada semester ganjil tahun pelajaran 2023/2024. Problematika implemantasi kurikulum merdeka di MA Al-Amin Tabanan yaitu perlunya adaptasi guru dengan paradigma baru terutama saat merancang perangkat pembelajaran, pemahaman guru terkait asesmen diagnostik perlu ditingkatkan, meningkatkan strategi pembelajaran, kurangnya pendampingan dan pelatihan terkait kurikulum merdeka, mendesain dan merencanakan modul ajar proyek P5PPRA masih membutuhkan pendampingan, penyusunan jadwal dan fasilitator proyek terutama pada tema kedua (suara demokrasi) masih kurang berjalan dengan baik, beberapa peserta didik mengandalkan temannya dan kurang aktif dalam melaksanakan proyek yang telah ditentukan.

Imma Rokhmatul Aysa; Sutantri Sutantri

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2023 Fakultas Teknik Universitas Cenderawasih

The national economy in Indonesia is currently increasing, especially in the Small, Micro and Medium Enterprises (MSME) sector. In the business process, obtaining a permit is considered very important. For micro business actors, having legality is a necessity and a necessity for the continuity of their business. There are approximately 10 MSMEs in Bulu Village, but these actors do not yet have an NIB (Business Identification Number). Apart from that, there are many business actors who have not branded their products with name labels. The implementation of service activities is divided into 4 stages, firstly conducting observations, secondly providing counseling about the importance of NIB and product rebranding, thirdly implementing activities, and finally evaluation. NIB's mentoring services and product rebranding for micro-entrepreneurs in Bulu Village provide positive benefits. Initially they thought that arranging a business permit was complicated, long and expensive, but after receiving assistance they understood that the procedure for obtaining an NIB permit is very easy through OSS and there are many benefits for business actors who have labeled their products so that they are more widely known by relevant consumers. quality, composition, brand, production code and legality

Angla F Sauhenda; Marnina Marnina

Publikasi Hasil Pengabdian dan Kegiatan Masyarakat 2023 Asosiasi Periset Bahasa Sastra Indonesia

Tujuan kegiatan pengabdian kepada Masyarakat ini adalah untuk meningkatkan kemampuan guru dalam melakukan penilaian pada aspek kognitif, afektif, dan psikomotorik. Pelaksanaan kegiatan pengabdian kepada masyarakat ini dilaksanakan di kelas VII SMP Negeri Gudang Arang Merauke dengan total jumlah peserta12 orang guru bidang studi. Adapun guru bidang studi yang terlibat yakni guru Bahasa Indonesia, guru matematika, guru Pendidikan agama, guru olahraga, guru IPA. Dengan adanya kegiatan pengabdian ini para guru dapat memahami teknik penilaian dan dapat melakukan penilaian secara tepat. Pengabdian ini memberikan kontribusi pada semua pelajaran karena setiap pelajaran tentunya melakukan penilaian kepada siswa. Pengabdian ini dilakukan dalam bentuk workshop yang meliputi sosialisasi dalam bentuk pelatihan dan pendampingan serta diakhiri dengan diskusi bersama. Hasil dari kegiatan pengabdian ini adalah para guru dapat memahami dengan baik pentingnya sebuah penilain jika dilakukan secara objektif pada ketiga aspek kognitif, afektif, dan psikomotorik.  

Rohmani, Rohmani; Apay, Frengky; Sirait, Rosmaida; Wicaksono, Ferry

Jurnal Pengabdian Kepada Masyarakat Sisthana 2023 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Latar Belakang: Salah satu sumber gizi yang kaya akan kandungan protein adalah buah merah. Sumberdaya alam Papua memiliki potensi sangat besar dan belum dimanfaatkan secara benar serta berkelanjutan. Salah satu tanaman yang dapayt tumbuh baik di Papua yaitu Buah Merah Papua (Papua Red Fruit). Buah Merah (Pandanus Conoideus) merupakan jenis tanaman yang termasuk ke dalam family pandanaeceace yang ditemukan secara endemic di Provinsi Papua dan Papua Barat. Harapannya agar melalui kegiatan pelatihan dan pendampingan pengabdian kepada masyarakat khususnya alumni dan mahasiswa akan berkelanjutan sehingga nutripreneur mampu menciptakan lapangan pekerjaan baru dalam bidang usaha. Tujuan Pengabdian Masyarakat: mensosialisasikan dan mendampingi masyarakat dalam membuat kue menggunakan bahan dasar sari buah merah di Kampung Sereh Post Kabupaten Sentani Jayapura. Sasaran: Masyarakat Daerah Sentani yang dekat dengan sumber tanaman buah merah yaitu dibawah gunung cyclop Sentani. Metode: Penyuluhan, Demonstrasi cara membuat kepada ibu ibu di Kampung Sereh Kabupaten Jayapura. Target Capaian : Masyarakat ibu-ibu mampu membuat kue, saos, brownies berbahan dasar dari sari buah merah yaitu mencapai 81,8 %. Luaran Pengabdian Masyarakat adalah publikasi jurnal pengabdian masyarakat nasional, publikasi di TVRI Papua, dan leaflet cara membuat kue berbahan dasar buah merah.

Novena Ade Fredyarini Soedjiwo; Kusjuniati Kusjuniati

Jurnal Pengabdian Masyarakat Nian Tana 2023 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The aim of the service is to provide solutions to problems found in the assisted locations, especially in nahwu learning activities at Madrasah Diniyah At-Taqwim. Assistance provided by seventh semester students at STAI Denpasar Bali to students in learning Arabic by studying Nahwu. The students learn Arabic to read the yellow book. In studying Arabic, students must be able to understand the meaning. Students at the Madrasah Diniyah At-Taqwim Islamic Boarding School are still weak in mastering Arabic, while these students are not interested in learning Arabic, because they have difficulty understanding. Students learn to read the yellow book traditionally by memorizing, while not all students are able to memorize. The service method in the role of nahwu learning assistance is the participatory action research method, starting with observation, planning, implementation and evaluation. Mentoring is carried out by empowering teachers according to their competencies and motivating and monitoring activities so that teachers and students can carry out the Nahwu learning process. The teacher is able to instruct and demonstrate in learning Nahwu using cooperative learning methods, so that he is able to show that students are interested in learning Nahwu in Arabic.

M. Aris Ganiardi; Syariful Maliki; Sulastriani; Linda Ekawati; Zulkarnain, Muhammad

jurnal ABDIMAS Indonesia 2023 STIKes Ibnu Sina Ajibarang

Pempek merupakan salah satu makanan khas di Kota Pelembang Sumatera Selatan. Pempek di suguhkan beserta dengan pelengkap yaitu cuko. Pempek terbuat dari tepung, ikan, serta bahan pelengkap lainnya, sementara cuko terbuat dari gula, air, bawang putih, asam serta cabai. Baik pempek maupun cuko memiliki daya tahan yang tidak lama, sehingga bila ingin menjual (berdagang pempek) harus segera habis, bila tidak pempek akan rusak dan tidak layak konsumsi. Berdasarkan hal tersebut maka dilakukan pendampingan pada pelaku usaha pempek BRN di kelurahan Lorok Pakjo Kecamatan Ilir Barat I Kota Palembang, sehingga produk yang dibuat dapat bertahan lebih lama dan tidak merugikan pelaku usaha. Pemberian informasi berupa penggunaan bahan tambahan pangan berupa na-benzoat dan Sodium Tripolyphosphate (STPP). Berdasarkan hasil pendampingan pelaku usaha merasa senang telah memperolah informasi terbaru untuk usaha pembuatan pempek

uminahdiyah; Nanang Zamroji

Jurnal Pengabdian Bersama Masyarakat Indonesia 2023 CV. Aksara Global Akademia

Madrasah Diniyah adalah lembaga pendidikan agama yang berjuang memberikan bimbingan kepada masyarakat, lembaga ini berupaya menguatkan ketakwaan supaya terwujudnya mental keagamaan yang kuat seiring dengan perkembangan zaman. Tujuan pendampingan ini memberikan bekal kepada santri dalam kemampuannya membaca dan menulis arab pegon supaya lancar dalam memaknai kitab kuning. Madrasah Diniyah adalah lembaga yang memberikan pelajaran banyak perihal kitab kuning yang memberikan pengaruh sangat besar dan menjadi pusat pendidikan dan pengetahuan agama di desa plumpingrejo dusun tenggong kademangan. Menggunakan metode kualitatif deskriptif dalam menggali asset santri menjadi dapat membaca dan menulis pegon sesuai kaidah pegon. Analisis data yang digunakan yaitu reduksi data, penyajian data serta penarikan kesimpulan. Untuk tercapainya tujuan diatas, metode penelitian yang digunakan adalah kualitatif deskriptif, yaitu metode yang secara rinci dan jelas memberi gambaran perihal data yang terkumpul.Sedangkan Dalam mengumpulkan datanya, menggunakan observasi, wawancara dan dokumentasi. Hasil yang diperoleh dari kegiatan pendampingan ini yaitu santri mampu membaca serta menulis arab pegon dengan baik dan benar. Kemampuan tersebut menjadi keharusan bagi santri di madrasah diniyah musyawirul ulum khususnya mulai kelas 1 wustha. Adapun luaran dari penelitian ini adalah artikel ilmiah yang diterbitkan di Jurnal Pengabdian dan Pemberdayaan Nusantara (JPPNu).

Abdurrohman

Jurnal Masyarakat Mengabdi Nusantara 2023 STIPAS Tahasak Danum Pambelum Keuskupan Palangkaraya

Circumcision is one of the teachings of Prophet Ibrahim AS which is an obligation for men. Literally, circumcision is the act of cutting or removing part or all of the foreskin of the penis. Circumcision is very beneficial for health, namely reducing the risk of urinary tract infections, overcoming phimosis, paraphimosis, balaniditis and can reduce the risk of malignancy of the penis and the spread of sexually transmitted diseases. Seeing the urgency of circumcision, during a pandemic, as well as the conditions in the midst of a coronavirus pandemic, many people were afraid to carry out circumcision and receive treatment. Therefore, a mass circumcision was carried out with the application of health protocols, which was carried out by the STIUDA Bangkalan Community Service Team. This program partners to provide free mass circumcision assistance for children in community service social service events in Kajan village during a pandemic with health protocols. The purpose of this mass circumcision social service activity is to mass circumcise Muslim children who are about to reach puberty in Kajan village, especially children who are economically disadvantaged. The method used in this activity is to disseminate information on community service activities through direct visits to foundations, social media. In other words, holding a promotion of community service activities for the Kajan village, then those who are interested register to the committee. The committee will conduct a screening for mass circumcision participants according to indications. The result of this community service activity was that mass circumcision was carried out on Sunday, March 22, 2020. It started at 08.00 - finished in the al-Mukhlishin Kajjan area. The STIUDA service team works closely with the Health Office and the surrounding community. There were 4 medical personnel involved and 2 medical assistant assistants. There were 23 participants in the mass circumcision from various hamlets in Kajan village. The conclusion of this community service has been circumcision and mass treatment of economically disadvantaged patients

Rico Firmansyah; Ika Wulandari

Jurnal Penelitian Manajemen dan Inovasi Riset 2023 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This financial management and digital marketing assistance aims to provide knowledge of financial often experienced by UMKM entrepreneurs is ineffective financial management, and a lack of knowledge causes poor business performance. Not only that, but weak digital marketing knowledge is also a problem that is lacking in UMKM entrepreneurs. Therefore, it is necessary to have training and mentoring activities for financial management and digital marketing for local UMKM entrepreneurs. The implementation of this activity was carried out from July 24, 2023, to August 8, 2023. This activity was attended by two UMKM entrepreneurs. The methods the team used were counseling and mentoring. The results of this activity can increase knowledge and financial management, both properly and professionally.

Dieva Ratu Ariesta; Dinda Alfianingrum; Salwa Dwi Maharani; Tri Tiya Widiyarini; Sae Dila Yanuansyah +5 more

Jurnal Pelayanan Hubungan Masyarakat 2023 International Forum of Researchers and Lecturers

The business sector is one of the most potential fields to become a significant driving factor in realizing a Digital Village. Business legality plays a crucial role in the smooth operation of a business, as it represents the authorization granted by the competent authorities for conducting business activities. The lack of understanding among business operators regarding the importance of business legality is one of the factors that hinders them from obtaining business legality, posing a challenge for the village to achieve its goal of becoming a Digital Village. This community service aims to provide understanding to business operators regarding business legality and marketing strategies, as well as to assist them in obtaining business legality. The method used in this community service involves data collection through observation, followed by a series of activities such as socialization, mentoring, and workshops. The results of this service are successful in helping MSME actors obtain business legality and empowering business actors through workshop activities.

Widyastuti, Ni Kadek; Turker, Sidhi Bayu; Suyasa, Ni Luh Christine Prawita; Sulistyo, Eko

Tujuan  pelatihan ini memberikan  wawasan, keterampilan pengolahan makanan sehat,  dan penerapan CHSE serta memberikan informasi bahwa  pelatihan ini juga bermanfaat dalam pengembangan usaha/enterpreneurship.  Melihat banyaknya manfaat dari pelatihan ini diharapkan peserta dapat menyerap ilmu dan mengaplikasikan di masyarakat khususnya dalam mengelola guest house. Jenis Kegiatan yang dilakukan adalah persiapan, ceramah dan demontrasi serta pendampingan praktek. Pelatihan di laksanakan secara offline di balai banjar Dusun Munduk Juwet Desa Pesagi. Antusias peserta  selama mengikuti pelatihan yaitu mereka sangat komunikatif, aktif bertanya dan mengikuti pelatihan dengan sangat baik. Mereka berharap pada kesempatan mendatang bisa diberikan pelatihan lagi pada bidang yang berbeda seperti pelatihan pembuatan roti, dan pelatihan spa sehingga bermanfaat dalam mengelola guest house dan pengembangan usaha / entrepreneurship.

Akmal Hamsa

Jurnal Pengabdian Masyarakat Indonesia Sejahtera 2023 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Teachers are required to have the ability to use various methods or combine several relevant methods so that they are able to integrate the development of students' multi-intelligences in the learning process. Based on the results of observations, information was obtained from the school that they experienced several problems in the teaching and learning process, namely that teachers in the classroom learning process were still classical, teachers had never received training in multiple intelligences learning models, while on the other hand students were required to be creative in developing knowledge in the learning process. This assistance is intended to improve teachers' abilities in implementing effective learning models by implementing multiple intelligence learning models which can be used as fun learning models in the classroom. This assistance aims to provide understanding to high school teachers about effective learning by implementing the multiple intelligence learning model, increasing the ability of high school teachers in planning, implementing and evaluating using the multiple intelligence learning model, implementing this learning model in high school according to the conditions and potential of students. The methods used include lecture, question and answer, discussion, practice and assignment methods.

Rahmat Purwanto; Endang Swastuti

Jurnal Suara Pengabdian 45 2023 LPPM Universitas 17 Agustus 1945 Semarang

Pendampingan  dalam kegiatan pengabdian kepada masyarakat (PKM)  di Gereja Kristen Jawa (GKJ) Kramas, Tembalang Kota Semarang sebagai upaya mewujudkan lanjut usia (Lansia) sehat, aktif dan mandiri.  Warga  lansia di gereja tersebut (2023) sebanyak 32,6% dari  110 warga,   sebagian besar  adalah perempuan  dan  aktif kegiatan rumah tangga,  sosial  dan usaha ekonomi mikro.   Pendampingan  dilaksanakan dengan fasilitasi menyusun Rencana Aksi Sekolah Adiyuswo GKJ Kramas, dengan pemberdayaan dan mengintegrasikan  tujuh kegiatan ke dalam Sekolah Adiyuswa yaitu : (1) Pemeriksaan Kesehatan; (2)  Kegiatan  Sosial/Keagamaan;  (3) Seni Budaya;  (4) Produktif secara ekonomi (untuk persembahan); (5) Jaminan  Sosial (tergabung dalam BPJS, bantuan bagi lansia  sakit dan santunan kematian)  (6) Pemberdayaan Keluarga  pra-lansia dan  keluarga yang memiliki lansia agar paham tentang kesehatan dan aktivitas)  (7)  Jejaring Kerjasama ( Posyandu dan Puskesmas Tembalang.   Kegiatan pendampingan dilaksanakan   pemberdayaan kader dari warga  gereja (doketr dan paramedic serta warga setempat), kelengkapan  data terpadu  lansia, penguatan kelembagaan  sekolah adiyuswo, peningkatan kapasitas kader, dan  promosi sehat, aktif dan  perilaku hidup bersih dan sehat, cek kesehatan  rutin  bersama kegiatan  bergereja dan  akses ke  Puskesmas.  Hasil pendampingan   dilakukan monitoring dan  evaluasi berdasarkan Rencana Aksi  Sekolah Adiyuswo GKJ Kramas menunjukkan perkembangan yang  baik  dan kegiatan sosial ekonomi  mendapatkan apresiasi dari  gereja dan masyarakat sekitar gereja.

Lukman Arif Hidayat; Devi Maya Sofa

Penelitian ini bertujuan untuk menganalisis persepsi pemilik UMKM terhadap pentingnya laporan keuangan dalam pengambilan keputusan bisnis. Penelitian ini dilakukan pada UMKM Nasi Kebuli Ampel Surabaya dengan menggunakan pendekatan kualitatif deskriptif. Metode pengumpulan data menggunakan teknik observasi, wawancara, dan dokumentasi. Informan penelitian ini adalah pemilik usaha dan penanggung jawab pencatatan keuangan pada UMKM Nasi Kebuli Ampel. Hasil penelitian menunjukkan bahwa: (1) pemilik UMKM Nasi Kebuli Ampel mengakui pentingnya laporan keuangan, namun belum menerapkan pencatatan yang sistematis sesuai standar SAK EMKM; (2) faktor utama yang memengaruhi ketidakterapan tersebut meliputi keterbatasan pengetahuan akuntansi, keterbatasan waktu, dan persepsi bahwa pelaporan keuangan formal hanya diperlukan untuk keperluan pengajuan pinjaman ke bank; (3) pemilik yang telah menerapkan pencatatan keuangan sederhana lebih mampu mengambil keputusan bisnis berbasis data, khususnya dalam menentukan harga jual dan merencanakan pengembangan usaha. Penelitian ini menyimpulkan bahwa pendampingan literasi akuntansi yang disesuaikan dengan karakteristik UMKM sangat diperlukan untuk meningkatkan kualitas pengambilan keputusan bisnis.

Nadya Ayu Oktaviani; Devi Maya Sofa; Manuel Aristo Surbakti

Penelitian ini bertujuan mengkaji secara komprehensif perkembangan riset tentang penerapan PSAK 72 mengenai pengakuan pendapatan pada perusahaan konstruksi, khususnya dalam konteks industri konstruksi di Surabaya. Dengan diberlakukannya PSAK 72 secara efektif sejak 1 Januari 2020 sebagai adopsi dari IFRS 15, timbul pertanyaan mendasar mengenai sejauh mana perusahaan konstruksi telah mampu mengimplementasikan lima langkah pengakuan pendapatan yang disyaratkan, serta dampaknya terhadap kualitas pelaporan keuangan. Metode yang digunakan adalah tinjauan literatur sistematis dengan menganalisis artikel jurnal terindeks Scopus dan SINTA yang diterbitkan pada periode 2019–2024. Hasil sintesis menunjukkan tiga tema dominan: (1) dinamika implementasi PSAK 72 pada perusahaan konstruksi yang memiliki karakteristik kontrak jangka panjang dan kompleks, (2) faktor-faktor yang memengaruhi keberhasilan dan hambatan penerapan PSAK 72, serta (3) implikasi adopsi PSAK 72 terhadap kualitas laporan keuangan dan pengambilan keputusan pemangku kepentingan. Penelitian ini menyimpulkan bahwa meskipun PSAK 72 membawa tantangan implementasi yang signifikan bagi perusahaan konstruksi terutama terkait identifikasi kewajiban pelaksanaan dan penentuan harga transaksi dalam kontrak multi-elemen penerapan standar ini secara konsisten terbukti meningkatkan relevansi dan keandalan informasi pendapatan yang dilaporkan. Penguatan kapasitas sumber daya manusia di bidang akuntansi, pembenahan sistem informasi keuangan, dan pendampingan intensif dari regulator menjadi rekomendasi utama penelitian ini.