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Siswohadi Siswohadi; Shafira Aulia Rahma

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2026 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to analyze the implementation of digitalization in the operational management of Batik TIN MSMEs as a strategy to enhance business competitiveness. Digitalization is considered an important step for MSMEs in facing increasingly competitive market conditions in the digital economy era. The research method employed is qualitative with a case study approach. Data were collected through in-depth interviews with the owner and employees of Batik TIN MSMEs, direct observation of operational processes, and documentation related to production, marketing, and financial management activities. The results show that the implementation of digitalization in the production aspect helps improve work efficiency and product quality control. In the marketing aspect, the utilization of social media and digital platforms is able to expand market reach and enhance interaction with consumers. Meanwhile, digitalization in financial management facilitates transaction recording, improves the accuracy of financial reports, and supports more accurate decision-making. Overall, the implementation of digitalization has proven to make a positive contribution to improving operational efficiency and strengthening the competitiveness of Batik TIN MSMEs. Therefore, digitalization can be an effective and sustainable strategy for MSMEs to survive and grow amid dynamic industrial competition.

Ubaedillah Ubaedillah; Farhan Saefudin Wahid; Tri Linda Antika

Jurnal Pengabdian dan Kesejahteraan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Community service activities in Kalirahayu 1 Village aim to improve the utilization of social media as a marketing tool for Micro, Small, and Medium Enterprises (MSMEs). This initiative is important because many MSME actors in the village have not maximized social media usage, which limits their opportunities to increase product sales and market reach. The program was implemented through consultations, practical training, and continuous mentoring involving 10 MSME actors in Kalirahayu Village. Through this activity, participants were introduced to digital marketing strategies, including content creation, product promotion, and customer interaction through social media platforms. The results showed that MSME actors gained new knowledge and skills in using social media effectively, while students involved in the program also developed practical experience in digital marketing. Although several challenges were encountered, such as limited technological facilities and differences in participants’ initial knowledge levels, the program successfully increased awareness of the importance of digital marketing. This activity demonstrates strong potential for sustainable development and is expected to support the growth and competitiveness of MSMEs in rural areas.

Erda Wati; Ardhezy Fajar Ramadhan; Rindiani Rindiani; Dea Utami Putri; Tesa Arta Maypia +5 more

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

The Community Service Program (KKN) is a platform for student dedication to the community that not only focuses on health aspects but also on strengthening cultural values and character education. The KKN activities of Abdurrab University in Salo Timur Village, Salo District, Kampar Regency were carried out by integrating health socialization and the preservation of local culture. The main programs include socialization on bullying at UPT SD Negeri 001 Salo, Clean and Healthy Living Behavior (PHBS), and the utilization of Family Medicinal Plants (TOGA) at MTS Darul Falah Salo, as well as reproductive health socialization and higher education information at SMA Negeri 1 Salo. This program is enhanced with maghrib recitation activities and Malay cultural training (kompang and rebana) aimed at instilling religious values while preserving cultural heritage. The results of the activities show an increased understanding among students and the community regarding health issues, as well as a high enthusiasm for activities that combine education, religiosity, and culture. This integration proves that community service (KKN) not only plays a role in the transfer of knowledge but also in building collective awareness, strengthening character, and preserving local identity.transfer of knowledge but also in building collective awareness, strengthening character, and preserving local identity.

M. Arbain; Fitra Ramadani; Iwan Perdana; Raudatul Haura

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Listening skills are frequently regarded as the most challenging aspect of English language acquisition due to the complexity of the cognitive processes involved. In an orphanage environment, limited access to learning resources remains a primary obstacle to the development of this competence. This community outreach initiative aims to sharpen the listening skills of children at the Bonang Orphanage in Banjarmasin through the integration of subtitled YouTube videos and interactive repetition drill techniques. The implementation method involved 20 children selected via purposive sampling, utilizing a one-group pretest-posttest design. The intervention procedure encompassed the presentation of listening strategies, interactive discussions, and structured repetition exercises designed to build phonological automaticity. Quantitative evaluation results indicated a significant improvement, with the participants' mean score rising from 82.9 on the pretest to 86.7 on the posttest, with a maximum achievement score of 94. The discussion reveals that the use of subtitles serves as a visual scaffolding mechanism that facilitates sound-to-form mapping, while repetition drills strengthen the participants' working memory. Overall, the utilization of digital media and repetitive exercises proved effective in lowering cognitive barriers and increasing the participants' active engagement in English language learning.

Aditya Joshua K.; Khalimatus Sa'diyah; Maya Putri Amalia; Nofi Puji Lestari; Hesti Ristanto

Jurnal Pengabdian Masyarakat Terapan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity was conducted at Plamongansari Urban Village, Semarang City, focusing on administrative and general public services. The identified issues included administrative service mechanisms, employee performance, utilization of service technology, and bureaucratic mechanisms in public administration. The objective of this community service was to describe and analyze the administrative and general service processes through direct assistance activities carried out by students. The method used was a participatory approach involving observation, direct assistance, and active involvement in administrative services at the urban village office. The results showed that administrative service mechanisms were implemented with clear procedures, the performance of public service personnel was relatively good, the utilization of service technology supported administrative efficiency, and bureaucratic mechanisms contributed to service orderliness. This community service activity also enhanced the awareness of public service personnel regarding professionalism, discipline, and community-oriented services. Therefore, this community service contributes to improving the quality of public services at Plamongansari Urban Village.

Lilisuryani Lilisuryani; Latip Latip; Sabariah Sabariah; Rahmihayati Rahmihayati

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Stunting remains a chronic nutritional issue affecting human resource quality in Indonesia, particularly children under five years old. High prevalence of stunting impacts long-term cognitive development, physical growth, and productivity of the young generation (Ministry of Health, 2023). This community service aims to optimize the role of public administration in disseminating policies and programs to reduce stunting through education, training, and direct community assistance. Activities were carried out through coordination with government officials, community health cadres, and local leaders, using local communication media to raise awareness about nutrition. The results indicate an increase in community knowledge on stunting, balanced nutrition practices, and active involvement of both officials and residents in stunting reduction programs. Optimizing public administration through capacity building, cross-sector coordination, and information technology utilization supports program targets. This service recommends strategies for sustainable, participatory, and data-driven program implementation.

Dahniar Dahniar; Andi Agus; Susiana Muchtar; Gunawan Pokpadang; A. Pattiware

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The rapid development of Artificial Intelligence (AI) technology presents significant opportunities to improve the quality of learning; however, its utilization in school settings is still constrained by teachers’ limited competencies. This community service program aims to enhance teachers’ competencies in utilizing AI-based learning technologies in a pedagogical, ethical, and practical manner. The implementation method consisted of preparation, implementation, and evaluation stages. The activities were carried out through interactive workshops, demonstrations of AI-based educational tools, hands-on practice with mentoring, and evaluation using pre-tests and post-tests. The results indicate a significant improvement in teachers’ understanding and skills in using AI for lesson planning, instructional media development, and learning assessment. Teachers also demonstrated more positive attitudes and greater confidence in integrating AI into classroom practices. Nevertheless, challenges such as varying levels of digital literacy and limited technological infrastructure were still identified. Overall, this community service activity proved effective in improving teachers’ competencies and has the potential to support more innovative and adaptive learning transformation in the digital era.

Wahyu Ardiansyah; Rozzy Aprirachman

Jurnal Ekonomi dan Pembangunan Indonesia 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Nature-based tourism development has a strategic role in encouraging sustainable local economic growth, especially in rural areas such as Marente Village, Kabupaten Sumbawa. Agal Waterfall is one of the natural tourism destinations that has high attractiveness, but its utilization is still not optimal due to limited facilities and infrastructure, access to the location, promotional activities, and the quality of human resources management. This study aims to identify strengths, weaknesses, opportunities, and threats, and determine priority strategies in developing Agal Waterfall tourism using the Quantitative Strategic Planning Matrix (QSPM) method. The research approach used is descriptive quantitative with primary data collected from 100 respondents. Analysis techniques include the preparation of IFAS, EFAS, SWOT, and QSPM matrices. The research findings show that the beauty of the natural environment and community participation are the main strengths, while the limited supporting facilities and promotion are still the dominant weaknesses. Development opportunities are supported by the increasing interest in nature tourism and the utilization of digital platforms, while threats come from competition between tourist destinations and the potential for environmental degradation. Based on the results of the analysis, priority strategies suggested include improving basic facilities, optimizing digital-based promotions, strengthening the capacity of human resource managers, and implementing the principles of sustainable tourism.

Agnes Nirmala Adil; Katarina Alya Costa; Maria Kristera Kostka; Katrini Bolna Sofia; Serliana Gunda +2 more

Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The main problem in Longko Village is the low utilization of coconut husk waste due to limited community knowledge and processing skills, resulting in the waste being discarded or burned without economic value. This Community Service Program aimed to empower the community through innovative processing of coconut husk into environmentally friendly and marketable broom products. The program employed a participatory approach consisting of observation, socialization, technical training, mentoring, and evaluation, involving six participants from farming households and housewives. Evaluation was conducted by assessing participants’ skills and the quality of the products produced. The results showed a significant improvement in participants’ technical competencies, as indicated by an increase in knowledge from 30% to 90% and practical skills from 25% to 80%. Most participants were able to independently produce at least one coconut husk broom with acceptable functional quality. Furthermore, the program enhanced participants’ understanding of the economic potential of coconut husk and created opportunities for sustainable household-based enterprises utilizing local resources.

Revalina Gadista; Junaidi Junaidi; Shofiyah Rahma Harahap; Adelia Maharani; Nazifa Amanda +1 more

Journal of Administrative and Sosial Science (JASS) 2026 Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Low parental literacy regarding nutrition, parenting, and lack of utilization of Posyandu services as well as low father participation are among the factors contributing to the continued existence of malnutrition and stunting risks at the Flamboyan 3-4 Ulu Posyandu. This study aims to identify the root causes of low parental literacy, map its impact on the condition of toddlers, and evaluate two alternative policies to improve the quality of parenting education. This study uses a mixed method with a predominance of descriptive qualitative data. Data were collected through interviews, observations, questionnaires, and anthropometric data. Policy analysis was conducted using the six evaluation criteria of William Dunn (1999), namely effectiveness, efficiency, adequacy, fairness, responsiveness, and accuracy. The results of the study show that of the 13 children examined in August-September, there were 3 children whose weight and height were not appropriate for their age. The three main factors causing this problem were limited knowledge about nutrition and feeding, low understanding of child growth and development, and minimal use of posyandu services, including the involvement of fathers. The impact of this condition is evident in several toddlers with Z-scores for weight-for-age and height-for-age below the standard. Two policy alternatives were evaluated: the Healthy Family Room Program (RKS) and the 1000 HPK Home-to-Home Counseling Program. The evaluation results show that the RKS Program received the highest score with an average of 3.3, making it more feasible to implement because it is more effective, sufficiently efficient, and more responsive to family needs.

Sari Ningsih; Panca Dewi Pamungkasari; Babag Purbantoro; Asif Awaludin; Deni Yulian +4 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The rapid development of Artificial Intelligence (AI) technology has opened significant opportunities to support maritime monitoring systems, particularly in detecting anomalies in ship movements that may indicate illegal or abnormal activities. However, the understanding and utilization of this technology among the general public and maritime stakeholders remain limited. This Community Service Program aims to conduct socialization and dissemination of knowledge on AI-based ship anomaly detection through the development and utilization of an interactive and informative web-based socialization platform. This activity is the result of collaboration between a team of lecturers from the Faculty of Communication and Informatics Technology (FTKI) and the National Research and Innovation Agency (BRIN). The implementation methods include the design of web-based educational content, presentation of fundamental AI concepts and ship anomaly detection, as well as visual simulations of ship movement data analysis results. The web-based socialization platform serves as an educational medium to enhance users’ understanding of the benefits, working mechanisms, and potential applications of AI technology in maritime surveillance. The results indicate an improvement in participants’ understanding of ship anomaly detection concepts and the role of artificial intelligence in supporting maritime security and safety. This PKM activity is expected to promote technological literacy, strengthen synergy between academia and research institutions, and serve as a model for practical and sustainable web-based technology socialization

Latifah Fitriani Dewi; Anita Indah Sayekti; Khoirun Nisa; Siti Marhatus Soleha; Muhammad Aditya Yulianto

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Focusing on Yuli Bakery, this study aims to examine in depth how production planning budgets and cost effectiveness influence business profitability, particularly in the food and bakery industry sector. This research is based on the assumption that effective production planning can optimize the utilization of available resources, minimize raw material waste, and establish more efficient and structured business operational performance. The study explores the implementation of labor management, raw material management, and production process control oriented toward cost efficiency without reducing product quality, thereby enabling sustainable profitability improvement. The results of the analysis show that Yuli Bakery successfully reduced its cost of goods sold (COGS) by IDR 12,800,000, which directly contributed to an increase in operating profit and gross profit. This cost reduction did not affect overall production volume nor generate additional expenses in other cost components. These findings indicate that even in the absence of significant revenue growth, cost optimization through proper production planning can make a substantial contribution to improving Yuli Bakery’s profitability.

Fitri Noviana; Saffah Haya Ibrahim; Suryani Suryani; Deska Ainun Rissanti; Muhammad Aditya Juliyanto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.

Muhammad Toha; Ika Rustika Zaenah; Nisa Munajiyah; Dian Laili Rahmah; Siti Zulfa Laeliyah Bilqis Tadzkir Putri +1 more

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Digital transformation in education requires Early Childhood Education (ECE) teachers to develop competencies in utilizing digital-based learning media. However, in rural ECE contexts, the use of technology remains limited due to the lack of contextual and sustainable training. This community service program aims to enhance the digital learning media competencies of teachers at PAUD Ath-Thoyyibah in Pangadegan Village through the Asset-Based Community Development (ABCD) approach. The program was implemented through stages of community asset mapping, collaborative action planning, practice-based training, and post-training mentoring and reflection. The results indicate that ECE teachers were able to develop simple digital learning media based on images, videos, and audio tailored to early childhood characteristics. In addition to improving technical skills, the program increased teachers’ self-confidence and fostered collaborative networks within the educational community. These findings demonstrate that the ABCD approach is effective in strengthening ECE teacher capacity by emphasizing local asset utilization and active community participation. This program contributes to improving the quality of early childhood learning and strengthening adaptive educational communities in response to technological development.

Fajral Rizka Ramadhan; Khaila Syahira Saldri; Muhammad Ilham

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid growth of e-commerce in Indonesia has encouraged businesses to adopt digital marketing strategies supported by effective information management. Marketplace platforms such as Shopee provide extensive marketing data with strategic value; however, its utilization requires a structured system. This study aims to analyze the implementation of Marketing Information Systems in supporting digital marketing strategies on the Shopee e-commerce platform. The research employs a qualitative descriptive approach through literature review and indirect observation using internet-based scholarly sources. Data were collected from relevant national and international journals and analyzed descriptively to identify the roles, components, and influencing factors of Marketing Information Systems. The results indicate that Marketing Information Systems play a significant role in supporting digital marketing decision-making through the management of internal records, marketing intelligence, marketing research, and decision support systems. Furthermore, the implementation of Marketing Information Systems on Shopee is influenced by information technology development, company size and scale, consumer behavior, competitive environment, and corporate strategy and objectives. This study is expected to contribute theoretically to the development of digital marketing studies and provide practical references for e-commerce businesses in optimizing data-driven marketing strategies.

Danang Raharjo; Vivin Marwiyati Rohmana; Kharisma Jayak Pratama

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Regarding the Utilization of Non-Fat Tempeh Powder as a Functional Food Based on Local Potential. The activity was conducted in Baturan Village, Colomadu District, Karanganyar Regency, involving 55 members of the PKK (Family Welfare Empowerment) cadre. The community service method employed a Community-Based Research (CBR) approach combined with Asset-Based Community Development (ABCD). The activities included participatory counseling, group discussions, and evaluation through pre-tests and post-tests. The results demonstrated an increase in knowledge, a shift in attitudes, and a growing awareness among the PKK cadre regarding the importance of functional food based on non-fat tempeh. Furthermore, the cadre emerged as peer educators with the potential to drive program sustainability at the community level. This community service proves that community-based counseling is effective in fostering initial social transformation towards healthier and more self-reliant food consumption patterns.

Putri Nazli

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

This study aims to explore the understanding of Micro, Small, and Medium Enterprises (MSMEs) actors regarding financial statements as a basis for applying for Islamic financing. Financial statements play a crucial role in assessing business feasibility, especially in Islamic banking which emphasizes the principles of transparency, justice, and accountability. This research employs a qualitative approach using a descriptive method. Data were collected through in-depth interviews and observations involving MSME actors and Islamic banking practitioners. The results indicate that most MSME actors have limited understanding of financial statements, both in terms of preparation and utilization, which impacts their ability to access Islamic financing. Therefore, collaboration between Islamic banks and educational institutions is needed to improve MSME financial literacy, so they are better prepared and have sufficient understanding to prepare financial reports in accordance with Sharia principles. This is expected to improve access to and the quality of financing received by MSMEs in Indonesia.

Restu Prihandini; Victor Palapessy; Derry Trisna Wahyuni; Nanda Azzahra

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

This community service program aims to enhance the knowledge and skills of the community in Pulau Akar, Setokok Village, Batam City, in utilizing Family Medicinal Plants (TOGA) for optimizing health based on traditional methods. The program was carried out through training involving housewives, community leaders, and local health cadres. The methods used include an initial survey, practical training on types of medicinal plants, their benefits, processing methods, and the distribution of TOGA seedlings to be planted at participants' homes. Additionally, group discussions were held to reinforce understanding and organize TOGA utilization within the community. The results of this program showed a significant increase in participants' understanding and skills regarding the use of TOGA for treating minor ailments and disease prevention. The community began planting TOGA around their homes, creating herbal gardens that can be used as a source of natural medicine. Furthermore, the emergence of local leaders actively disseminating knowledge about TOGA was an important outcome of this service. Social change was also evident as the community became more aware of the importance of managing health independently using local resources. It is hoped that this program will continue with regular training and the strengthening of TOGA utilization groups to ensure the sustainability of this program in the future.

Ichfa Farida Ramadhani; Noor Endah Cahyawati

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

Ardiansyah Ardiansyah; Novien Rialdy

Maslahah : Jurnal Manajemen dan Ekonomi Syariah 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The rapid development of digital technology has accelerated the transformation of business models, particularly within the Micro, Small, and Medium Enterprises (MSMEs) sector. One significant form of this transformation is the adoption of e-commerce as a platform for digital marketing and business transactions. This study aims to analyze the role of e-commerce in increasing the income of MSMEs in Medan Perjuangan District. The research employs a qualitative approach using secondary data obtained from government reports, scientific journals, and relevant previous studies. Data were analyzed through content analysis to identify patterns and key findings related to e-commerce utilization among MSMEs. The results show that the use of e-commerce has a positive impact on MSME income by expanding market reach beyond local boundaries, reducing marketing and operational costs, and improving consumer access and transaction convenience. However, the study also identifies major challenges, particularly limited digital literacy, inadequate technological infrastructure, and low readiness among MSME actors, which need to be addressed to maximize the benefits of e-commerce adoption.