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Muhammad Khairul Nawwari; Anna Yulianita; Syawal Novaliansyah; Muhammad Rizky Putra Ramadhan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of welfare inequality on poverty levels on the island of Sumatra. Welfare inequality is measured using the Gini Index, while poverty levels are measured by the percentage of the poor population at the provincial level. This study uses a quantitative method with a panel data approach covering ten provinces on the island of Sumatra during the period 2020–2024. The analytical techniques used include panel data regression with fixed and random effects models, as well as classical assumption testing to ensure model validity. The results show that welfare inequality has a positive and significant effect on poverty levels, meaning that increasing inequality in income distribution tends to increase the number of poor people. This finding indicates that uneven economic growth can worsen the welfare of the community, especially low-income groups. Therefore, more inclusive and sustainable development policies are needed, particularly in increasing equitable access to education, health services, and productive employment opportunities to reduce inequality and poverty levels on the island of Sumatra.

Ading Rahman Sukmara

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research focuses on the strategic role of the people's market as a driver of the regional economy and a source of Regional Original Income (PAD), by taking a case study of the arrangement of the people's market by the Ciamis Regency MSME Office. Using a qualitative approach, data was collected through observation, interviews, and documentation studies. The results of the study show that the Regional Government of Ciamis Regency implements five main strategies in structuring the people's market, including optimizing development and revitalization with ease of access, market development based on potential and local characteristics, cooperation with investors, facilitation and guaranteeing the ease of capital lending through banking, and market promotion using digital technology. This strategy has a significant impact on the achievement of PAD. The achievement of PAD from the people's market sector of Ciamis Regency was recorded to exceed the target in the period of 2015 to 2017, reaching 113.4%, 128.0%, and 121.9%, respectively, although it decreased in 2018 to 87.2%. To optimize regional levy revenue, these findings conclude the need to improve and improve the regional levy management system to support the performance of the apparatus, the implementation of routine activities such as coordination between agencies and socialization to business actors, as well as increasing the discipline, dedication, and honesty of fiscal officials in carrying out their main duties and functions proportionately.

Rizkiyah, Naila; Nurrohman, Rosyid

Jurnal Strategi Bisnis Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid development of the digital era has led to a major shift in the modern workplace, with over 1.5 billion people spending more than six hours daily in front of computer screens. This working condition poses significant occupational health risks, including Musculoskeletal Disorders (MSDs) such as Low Back Pain (LBP) and neck strain, with a global prevalence of 60-80%. Furthermore, prolonged screen exposure and high workload contribute to mental health issues like chronic stress and digital fatigue. This community service aimed to increase awareness among PT. XYZ employees regarding the importance of integrated ergonomics to achieve optimal productivity. The method used was an informative sharing session through a presentation and discussion. The material emphasized a three-pronged intervention approach: physical ergonomics (workstation adjustment), technology-based interventions (wearable devices, break reminder apps, and electromagnetic radiation prevention), and mental well-being integration (mindfulness and relaxation techniques). The results showed a significant increase in participant understanding of the health risks and the practical steps to implement integrated ergonomic solutions. It was found that combining technology-based reminders and mindfulness exercises can reduce health complaints by up to 40% better than physical interventions alone. The implication of this service is the recommendation for PT. XYZ to adopt an integrated ergonomic policy that addresses physical, technological, and mental aspects to create a healthier, safer, and more productive work environment for its employees.

Zaini Hartika; Zumirrahilza Haq; Ahmad Agil; Aprizal Ahmad

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This research examines the comparison of Islamic education innovations in Japan and Singapore with a focus on technological approaches and local cultural integration. Japan and Singapore are two developed countries in Asia that have developed Islamic education systems with unique characteristics despite not being Muslim-majority countries. This study uses a qualitative method with a library research approach through document and literature analysis. Data were collected from scientific journals, books, and educational policy documents in both countries. The results show that Japan develops Islamic education with an adaptive approach that integrates digital technology and Japanese cultural values such as discipline and kaizen. Meanwhile, Singapore builds a structured Islamic education system integrated with the national education system through MUIS with innovations in the aL.I.V.E curriculum and SIES. The main difference lies in the level of institutionalization and government support, where Singapore has a more formal structure while Japan is more flexible and community-based. Both models provide valuable lessons for the development of Islamic education in Indonesia, particularly in terms of technology integration, local cultural adaptation, and contextual curriculum development.

Hasina Sabilah; Firdatus Sholeha; Endah Tri Wisudaningsih

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

The main problem in this Community Service (PkM) activity is the condition of students at Al Kautsar Kraksaan Islamic Junior High School. They are in the puberty phase where emotional conditions are unstable. This situation results in problems in the form of negative social interactions, low motivation to learn, and social conflict within peer groups. For this purpose, the purpose of this PkM, we strive to provide educational and preventive assistance by increasing students' understanding of the application of scientific methods in studying behavior. In this case, we use the Participatory Action Research (PAR) method which invites students to actively collaborate with us in several important stages, namely: problem identification, action planning, evaluation, and reflection. The results of this activity show that students are able and even successful in using scientific methods to curb their behavior, in controlling emotions and rationally in making decisions in social life. This activity, in mentoring and participating in efforts to shape the character of students who are more responsible and ethical as well as more mature emotionally and socially.

Adelia Adelia; Fadilatul Hikmah; Dini Wardatul Willah; Endah Tri Wisudaningsih

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service addresses the critical struggle of students at SMP Taruna Islam Al-Kautsar (SMP TI Al-Kautsar) to understand the major psychological and emotional changes during adolescence. This lack of clarity often led to confusion and challenges in self-adjustment, pointing out a significant gap in the school's existing guidance support. The main goal was to solve this by creating and implementing an Integrative Mentoring Model (IMM). This model directly explained their developmental stages using three key psychological frameworks: Kohnstamm, Oswald Kroh, and Jean Piaget. We followed a hands-on Participatory Action Research (PAR) method, where 50 adolescent students actively joined six specialized, interactive workshops and group coaching sessions over two weeks. The activity showed clear success, as students displayed much stronger self-awareness regarding their cognitive and emotional growth after the program. They reported increased confidence and began using the developmental theories to better understand their peers and manage their own changes. The IMM effectively translated complex academic concepts into practical life knowledge. This success confirms the IMM as a valuable, theory-backed framework for enhancing student well-being and adaptation in other religious educational settings.

Grace Tedy Tulak; Iis Afrianty; Ekawati Saputri; Sahrul Poalahi Salu

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Children under two years old (Baduta) are vulnerable to nutritional problems due to their rapid growth and development phase. Supplementary feeding (PMT) using locally sourced foods is an effort that can support adequate nutritional intake during this period. This community service activity aimed to increase mothers' knowledge regarding the importance of PMT and the introduction of nutritious local food ingredients that are easily accessible. The activity was conducted in Lawata Village, Kolaka Utara Regency, involving 30 mothers with Baduta. The method used was educational counseling and interactive discussion covering the definition, benefits, timing of supplementary feeding, and examples of local nutritious foods such as fish, eggs, tempeh, legumes, vegetables, and tubers. The results showed an improvement in participants' understanding of appropriate supplementary feeding practices. Mothers also expressed willingness to apply the knowledge gained in daily feeding practices at home. This program is expected to increase family awareness of balanced nutrition and encourage the use of local food sources to support optimal child growth and nutritional status improvement.

Tri Yusnanto; Fatkhurrochman Fatkhurrochman; Sugeng Wahyudiono; Sukris Sutiyatno

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Bullying cases among elementary school students have become increasingly alarming because they negatively impact children’s psychological, social, and moral development, making early intervention essential. This community service project was designed to strengthen students’ understanding and character formation as a preventive effort against bullying behavior. The program was carried out at SD Wonolelo, a rural elementary school, involving 18 sixth-grade students and one accompanying teacher who participated actively in each session. The methods used consisted of interactive socialization and role-playing activities implemented through three stages: delivery of material, interactive question-and-answer discussion, and final evaluation. The results show a significant increase in students’ comprehension of bullying, rising from 30% before the activity to 90% afterward, indicating the program’s strong impact on learning. Beyond improved understanding, the initiative successfully cultivated empathy, cooperation, and social awareness among students so that they not only refrain from bullying but also feel responsible for preventing it within their environment. Overall, the program proved effective in promoting anti-bullying awareness, shaping positive character traits, and supporting the development of a safer and more inclusive culture at the elementary school level.

Ade Widiyanti; Agus Zahron Idris; Chara Pratami Tidespania Tubarad

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to assist the Ibu Jum Tempe Home Industry MSME in Bandar Lampung in implementing the process costing method as a more accurate, measurable, and efficient production cost calculation system. To date, MSMEs still use simple cost recording without a clear separation between raw material costs, labor, and factory overhead, so that product selling prices often do not reflect actual production costs. To address this problem, this activity was carried out through several stages, namely interviews to explore MSME needs and problems, production process observations, socialization regarding the importance of cost accounting systems, and direct training in the preparation and implementation of process costing. The results of the activity showed an increase in MSME owners' understanding of cost classification, unit cost calculations, and the preparation of production cost reports. After the process costing method was implemented, MSMEs were able to calculate costs more systematically and consistently, thus being able to determine more appropriate and competitive selling prices. In addition, the implementation of this method also contributed to increased cost management efficiency, transparency of financial information, and the managerial ability of business actors in making more appropriate decisions related to cost planning and control.

Nasrullah Dali; Emilia Nurdin; Tuti Dharmawati; Sulvariany Tamburaka; Hasnidar Hasnidar +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

Nasrullah Dali; Emilia Nurdin; Tuti Dharmawati; Sulvariany Tamburaka; Hasnidar Hasnidar +5 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

Nafisah Nurulrahmatiah; Ita Purnama; Nur Khusnul Hamidah; Putri Nabilah; Juhal Hidayat

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to provide outreach to the Merah Putih Cooperative and prepare simple financial reports in Karijawa Village, Dompu Regency. This program stems from several key issues, such as limited access to capital, low cooperative literacy, and the lack of institutional economic governance at the village level as an effort to strengthen the local economy sustainably. Through a participatory, collaborative, and educational approach by the STIE Bima Impact Community Service Team in Karijawa Village, Dompu Regency, social identification and outreach were carried out in accordance with Law No. 25 of 1992. The outreach was carried out through face-to-face meetings and group discussions regarding the urgency of the Merah Putih Cooperative. This community service activity demonstrated an increase in community understanding of cooperatives as an instrument of sustainable local economic independence, as well as encouraging academic-community collaboration in the development of cooperatives and economic nationalism. This cooperative is expected to have a significant contribution in improving the sustainable economic welfare of the community.

Ilham Alfa Fauzan; Ilham Alfa Fauzan; Djoko Kristianto

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of accountability, transparency, community participation, and village apparatus competence on the effectiveness of village fund management in Sidodadi Village, Masaran District, Sragen Regency. This research employed a quantitative approach using questionnaires as the data collection instrument. The population in this study consisted of the residents of Sidodadi Village, with a total sample of 85 respondents determined through a sampling method. Data were analyzed using validity tests, reliability tests, multiple linear regression analysis, t-test, F-test, and the coefficient of determination (R²). The results indicate that accountability, transparency, community participation, and village apparatus competence have a positive and significant effect on the effectiveness of village fund management. Simultaneously, the four independent variables contribute 64% to the effectiveness of village fund management, while the remaining percentage is influenced by other factors not included in this study

Catherine Hermawan Salim; Astrid Komala Dewi; Ribka Sabarina Panjaitan; Wirya Limala Putra; Kayla Salina +1 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Balance disorders are among the most common functional problems experienced by older adults and significantly increase the risk of falls, disability, and reduced quality of life. Early screening and health promotion efforts are essential in preventing these complications. This community service program aimed to introduce and implement the Fukuda Stepping Test as a simple, low-cost, and effective method for promotive and preventive assessment of balance impairment among elderly individuals in the community. The activity involved health education on balance maintenance, demonstration of the test procedure, and direct assessment of participants, followed by individualized feedback and recommendations for balance exercises. The results showed that the Fukuda Stepping Test was well-received, easy to perform, and successfully identified elderly individuals with potential vestibular asymmetry or dynamic balance deficits. Furthermore, the program increased participants’ awareness regarding fall prevention and encouraged adoption of regular balance training. This initiative highlights the importance of accessible physiotherapy-based screening tools in community settings and underscores the role of physiotherapists in promoting healthy aging and reducing fall risk among older adults.

Teti Susilowati; Emy Susiatin; Mieftakhul Fuady; Wahyu Puspitasari

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

Podorejo Village is located in the westernmost part of Ngaliyan District, Semarang City, bordering Kendal Regency. Its area is quite large compared to other villages in the district. Its population is around 10,000. Most of them make their living from farming, while others engage in trade. The area consists of agricultural land and gardens, most of which are planted with cassava. Cassava is a prominent commodity in the region, but its utilization has not been optimally optimized.Seeing the potential of the region, the Community Service team conducted entrepreneurship outreach to housewives in the area, utilizing local commodities, namely cassava, as the basic ingredient for various processed foods as an alternative business to help supplement family income. This outreach will increase the economic value of cassava, which previously only processed into chips and cassava tape. By innovating cassava processing into contemporary foods that are popular with children and ready to be sold in the market.Our community service activities included outreach on entrepreneurship, motivating women to start businesses utilizing cassava through various innovations. The activity took place on October 19, 2025, with 18 participants. They were very enthusiastic about participating. The outreach program resulted in an increased understanding of entrepreneurship and its management, skills, and interest in starting a business. Evaluation results showed an increase in understanding, exceeding 50%, after pre- and post-tests. The target output of this community service program is publication in national journals, HKI videos, YouTube, and through mass media.

Suhartini, Ade; Budiman, Budiman; Hendarsyah, Decky; Junery, Muhammad Fadhil

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of internal control systems and transparency on the accountability of village financial management. This type of research is quantitative and descriptive, using primary and secondary data. Data were collected using questionnaires and literature studies. The population was the Tanjung Datuk community and village officials, Siak Kecil sub-district, Bengkalis district, Riau. The sampling technique used was accidental sampling, with Yamane sample measurements, so the number of samples obtained was 237 people. The data analysis technique used multiple linear regressions with validity, reliability, classical assumptions and hypothesis testing using SPSS software. The results of this study indicate that the internal control system has a positive effect on the accountability of village financial management. However, transparency does not affect the accountability of village financial management. This study provides theoretical implications, especially in completing the theory regarding the influence of the internal control system on accountability and support for the theory of stewardship and legitimacy. This study can then be a reference for the village government in maintaining and improving the accountability of village financial management in implementing the internal control system.

Rachmawati, Danar Nanda; Susilo, Eko Adi; Herdina Nafiana

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service (PkM) activity focuses on the implementation of Quail Cultivation Counseling as a strategic effort to advance entrepreneurship among the Millennial Farmer Generation in Krebet Hamlet, Srengat, Blitar. This activity was motivated by the high economic potential of Quail and the need to improve the entrepreneurial competence of the younger generation in the livestock sector. The main goal of the program is to transform traditional cultivation into a structured, efficient, and sustainable modern business unit. The implementation method combines theoretical knowledge transfer with practical assistance in the field. The counseling material includes three pillars: 1) Business Scale Management, including capital management and strategies for increasing livestock population; 2) Quality Management and Livestock Health, emphasizing cage sanitation, feed, and quality vitamins; and 3) Marketing strategies to expand the distribution network. The results of the activities showed high effectiveness. Quantitatively, 80% of Millennial Farmer participants succeeded in implementing post-extension livestock population increases. Qualitatively, this activity fosters awareness, motivation, and a strategic entrepreneurial mindset so that participants are able to face production and market challenges. With this strategic practice, quail businesses are expected to increase profitability and competitiveness. This PKM serves as a catalyst in supporting economic independence and entrepreneurial development of the younger generation in the agribusiness sector.

Ahmad Ridho; Amanda Fauzia Yasmin; Arya Rezky Khaidir; Elisabeth Nathania Angelica Gultom; Fadhila Pasha Rahmadina Putri +2 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to foster financial literacy awareness and develop wise financial behavior from an early age through the “Early Saving Movement” socialization program for fifth-grade students of SDN Antasan Besar 7 Banjarmasin. The activity was conducted face-to-face using an interactive approach that included the delivery of educational materials, group discussions, question-and-answer sessions, simple simulations of money management, and the administration of pre- and post-activity questionnaires to measure changes in students’ knowledge and attitudes. The results of the analysis showed a significant increase in students’ motivation to save by 93% and an improvement in their understanding of the benefits of saving by 58%. These findings indicate that direct socialization methods accompanied by active student engagement are effective in enhancing elementary school students’ financial literacy and interest in simple and practical financial management. However, challenges were still found in controlling students’ consumptive behavior, which is influenced by the family environment and daily social interactions. Therefore, follow-up efforts are needed in the form of regular saving habit programs and the involvement of parents and teachers in supervising students’ financial behavior. Overall, this activity had a positive impact on shaping students’ discipline, responsibility, and financial independence from an early age.

Ryan Agustin; Muhammad Abdil Fahriza; Rizky Fadillah; Sandy Firdaus; Sahra Wardi +2 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aimed to socialize time management materials to sixth-grade elementary school students in order to improve their learning skills, productivity, and sense of responsibility during their educational process. The activity was conducted at SDN Inti Sungai Miai 11, Banjarmasin, on September 19, 2025, with 34 student participants consisting of 17 boys and 17 girls from combined classes VI A and VI B. The method used was an interactive socialization approach that began with a pre-test and ended with a post-test using questionnaires to measure changes in students’ understanding and attitudes, followed by the delivery of materials, question-and-answer sessions, active discussions, and a brief practice of preparing a daily study schedule with a student representative. Quantitative results showed an increase in the average score of students’ understanding from 2.43 to 2.48, with a difference of 0.05, particularly in the indicator of ability to create a daily schedule, which increased by 0.29. In addition, qualitative results indicated an increase in students’ awareness and behavioral changes in managing their time more regularly during school activities. This activity had a positive impact on fostering students’ discipline and responsibility, and it is recommended that time management activities be integrated sustainably into school learning programs and curriculum.

Ratih Pranawa Widagda; Rizky Nazzara; Sabrina Tsalsadifa; Triana Ayu Wulandari; Zuliana Agustin +2 more

Jurnal Pengabdian Sosial 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve positive communication skills and foster self-confidence in students at Antasan Besar 7 Elementary School, Banjarmasin. The background to this activity is the results of observations showing that some students still have low communication skills and lack of self-confidence, characterized by shyness, nervousness, and reluctance to speak in public. The training was conducted by students of Lambung Mangkurat University on September 17, 2025, involving 16 fifth-grade students. The implementation method included preparation, interactive training, role-playing, speaking simulations in front of the class, and evaluation through pre-post observation and questionnaires. The training materials included understanding positive communication, the use of polite language, emotional control, eye contact, and facial expressions, as well as self-confidence-building exercises through the activities "Dare to Speak" and "Introduce Myself". The evaluation results showed an increase in students' average scores in the aspects of participation, positive attitudes, and courage to speak in front of the class after participating in the training. This activity has proven effective in helping students develop interpersonal communication skills and strengthen self-confidence, as well as having a positive impact on a more supportive learning atmosphere in the elementary school environment.