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Fifyanty, Fifyanty; Hesniati, Hesniati

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Program (PkM) was carried out at PT Golden Visalux with the aim of enhancing the effectiveness of the company’s operational cost budget control. Findings from field observations and interviews revealed that the company did not yet have formal written guidelines such as a Standard Operating Procedure (SOP) and lacked a well-structured evaluation system for its budgeting process. As a result, discrepancies occurred between planned and actual expenditures, along with delays in monitoring operational costs. Through this internship project, an SOP and budget measurement standards were created and applied as reference tools for all relevant divisions involved in the budgeting cycle. The SOP implementation led to several improvements, including more accurate cost recording, better monitoring of budget variances, and increased efficiency in operational spending. In addition, the company now possesses an official document that can be utilized continuously for evaluating and refining its cost control practices. Overall, this PkM initiative offers meaningful contributions to strengthening budget management effectiveness and supporting improved financial performance at PT Golden Visalux.

Scorina Dwiantari; Irene Nathalia Setiawan; Rusdiana Permanasari; Linda Novasari

Jurnal Pengabdian Masyarakat dan Transformasi Kesejahteraan 2025 Lembaga Pengembangan Kinerja Dosen

Fraudulent investment is a phenomenon that has become widespread among Indonesian society. The PKK mothers in Rt 5 Rw 2, Gayamsari sub-district, have not yet gained any knowledge or understanding about the dangers of fraudulent investments and their characteristics, nor have they received any knowledge or understanding related to financial literacy that could protect their families from the dangers of fraudulent investments. The PKK of Gayamsari sub-district urgently needs socialization on strategies to prevent being affected by fraudulent investments and to recognize the signs of such investments. In addition to fraudulent investments, they also feel the need to receive socialization about financial literacy and the characteristics of legal and safe investments, so that they can prevent becoming victims of fraudulent investments. Based on the problems that occur, solutions are needed to address them. The purpose of this community service activity is to provide understanding and knowledge about financial literacy so as not to fall into fraudulent investments. Partners are also given an understanding of safe and legal investments to avoid the dangers of fraudulent investments. The expected outcome of this service activity for the mothers of the PKK in Gayamsari sub-district is to understand the importance of financial literacy and the dangers of fraudulent investments along with their characteristics. It is hoped that the PKK mothers in Gayamsari sub-district will be wise in managing family finances by choosing safe investments for the future of their household and family, as well as being able to prevent becoming victims of fraudulent investment scams.

Rijaal Qurrota A’yuni; Dea Nurazizah; Bayu Cahyadi; Abdul Rohman; Hasni Radhwatul Awaliyah

Jurnal Pelayanan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The phenomenon of children not attending school in Situhiang Village is still a serious problem that has an impact on the social, emotional, and sustainable development of children's education. This service program aims to design and implement mentoring based on the Asset Based Community Development (ABCD) approach by involving parents, teachers, and the community as the main subjects in overcoming the causes of children not attending school. The ABCD method is used through the stages of asset mapping, expectation formulation, strategy design, action plan determination, and implementation of continuous mentoring. The results of the activity showed that the main causes of school absenteeism were related to children's negative experiences, family economic conditions, and social environmental pressures. Mentoring has succeeded in increasing parental awareness, strengthening community support, and creating a safer, more comfortable, and child-friendly learning environment. This program also fosters the collective commitment of residents to maintain the sustainability of education through the formation of education care groups. These findings confirm that community empowerment through an asset-based approach is effective in reducing children's risk of school dropouts, increasing primary education participation, and encouraging children's social inclusion in the community.

Ayu Dewanti; Slamat Baniruddin; Rifa Azmi Fadhillah; Muhammad Aldi; Januar Abdilah Santoso +2 more

Jurnal Pengabdian kepada Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The goal of this community service program (PkM) at SMA Negeri 11 Samarinda is to increase students' enthusiasm for reading by providing them with e-books that are based on QR codes. Students' lack of enthusiasm for reading and resources for reading led to the program's inception. E-books with QR codes embedded were presented as a workable approach to digital literacy that caters to the needs of students who were born into the digital age. Several steps were involved in the process, such as determining requirements, creating an e-book, creating QR codes, installing them at key school locations, and finally, monitoring and evaluating the results. Observations and questionnaires were given to 200 students as part of the assessment. Students' interest in and ability to access literature were both enhanced by the usage of QR Codes, according to the findings. In a survey, 82% of people said QR Codes were simple to use, and 85% said they were more motivated to read after using them. In terms of reading frequency, 76% of students saw an improvement, and 72% said they could understand what they read better.With an overall mean score of 4.35 (categorized as excellent), the digital literacy program proved to be effective and positively received. Overall, the implementation of QR Code–based e-books successfully strengthened digital literacy practices and created a more engaging, flexible, and sustainable reading experience, offering a model for digital literacy initiatives in other schools.

Brilian Serly Ramadhani; Nindi Aulia Nisa; Rifda Putri Elfika Sari; Muzzaki Ahmad Shidiq; Amalia Nuril Hidayati

Pajak dan Manajemen Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The Sustainable Development Goals (SDGs) are a global agenda that emphasizes the importance of balancing economic growth, social justice, and environmental sustainability. In Indonesia, the primary challenge in achieving the Sustainable Development Goals (SDGs) lies in the limited financing of sustainable development projects. Sukuk, particularly green sukuk, is a sharia-compliant financial instrument with the potential to provide an alternative solution to support funding for environmentally friendly projects and green infrastructure. This study aims to analyze the role of sukuk in financing sustainable development, identify its potential and implementation challenges, and compare it with other national financial instruments. This study employed a library research method through a literature review of books, scientific journals, articles, and empirical data related to sukuk development. The results show that demand for sukuk is increasing compared to conventional bonds and provides a competitive financing alternative based on sharia principles. However, its implementation still faces obstacles such as financial literacy, regulatory readiness, market liquidity, and limited institutional coordination. Strengthening regulations and stakeholder collaboration are necessary for sukuk to effectively support the achievement of the Sustainable Development Goals (SDGs).

Nofa Aullia Dzikri Gunawan; Muh. Habibulloh

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid development of digital media has created a communication pattern in which information spreads quickly and often without verification. In this situation, hoaxes and disinformation have emerged as a serious threat that affects social trust, religious harmony, and individual behavior in online spaces. This study aims to explore Qur’anic principles that are relevant for building critical awareness, especially through the momentum of Nuzul Qur’an as an illustration of revelation that guides people in understanding messages accurately. The research uses a qualitative descriptive-analytical design with a thematic tafsir approach to examine verses related to verification, prohibition of false speech, and speaking truth. Primary sources consist of the Qur’an and classical as well as modern commentaries, while secondary sources include books and scientific articles on digital literacy and misinformation. The findings show that Qur’anic principles such as tabayyun, avoidance of false accusation, and responsibility in communication are aligned with core elements of digital literacy that require users to identify reliable sources and evaluate messages before sharing. The conclusion suggests that integrating Qur’anic ethical values into digital literacy programs can reduce the circulation of hoaxes and strengthen a culture of truth in digital interaction.

Naeni Amro; Munaa Nur ‘Aziizah; Endras Larasati

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to understand behavioral considerations in decision-making regarding business equipment procurement at UMKM Sido Maju Marsudi. This research applies a qualitative method with a case study approach. Primary data were collected through semi-structured interviews with the business owner. The findings reveal that equipment procurement decisions are not solely influenced by economic rationality but also by behavioral factors such as intuition, experience, and social values. The business owner balances financial benefits with non-financial satisfaction, including customer trust, product quality, and maintaining the traditional identity of “roti kering jadul.” The decision-making process is simple, experience-based, and guided by social recommendations, reflecting bounded rationality. Evaluations are carried out informally by observing production outcomes and customer feedback. This study concludes that behavioral and experiential aspects play a crucial role in shaping adaptive and sustainable business decisions among micro and small enterprises

Regina May Putri; Andi Hakim; Rizka Ar-Rahma

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of product quality on consumer satisfaction at Kipang Sisera Panyabungan Business. The research method used is a quantitative approach with data collection techniques through observation, interviews, and distributing questionnaires to 96 respondents who are Kipang Sisera customers. The data obtained were analyzed using validity, reliability, and regression analysis tests with the help of SPSS 25. The results of the validity test showed that all items in the questionnaire were valid with a calculated r value> r table (0.1689), while the results of the reliability test using Alpha Cronbach showed a value> 0.60, which means that the research instrument can be trusted. The results of the partial regression test (t test) showed that product quality had a positive and significant effect on consumer satisfaction with a significance value of 0.000 <0.05. The coefficient of determination (R²) test showed that product quality contributed 62.9% to consumer satisfaction, while the rest was influenced by other variables not examined in this study.

Ade Asminaria Sihombing; Divo Valentino Siboro; Excaudia Siringo-ringo; Josua Arnaldo Pane; Pintar Rohsangapta Padang

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

The National Food Assistance Program (Non-Cash Food Assistance/BPNT) is one of the social policy instruments designed by the Indonesian government to enhance food security and improve the welfare of poor households. This research aims to analyze the effectiveness of this program by assessing its accessibility, targeting accuracy, commodity quality, and its impact on household expenditure and stability of food consumption.The research methodology uses a descriptive-analytical approach, combining secondary data from official government reports and academic literature with primary data in the form of a limited survey of beneficiaries.The results of the analysis indicate that the program is quite effective in increasing poor households' access to staple foods, primarily through the more transparent and flexible non-cash distribution mechanism. However, several constraints are still found, including inaccurate targeting of beneficiaries, variation in food quality at the e-warung level, and the limited digital literacy of some households.Nevertheless, the program is proven to be able to reduce the burden of food expenditure and improve consumption quality, thereby contributing positively to the welfare of poor households. This research suggests improving the validation of beneficiary data, supervising distribution, and expanding food and digital education for the community to further optimize the program's effectiveness.

Maria Viviana Nurak Lewar; Sahrul Hidayat; Tibertha Archangela Ghiriani; Helena Aprilia Andini; Agustinus Irfanto +1 more

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

This report aims to describe the application of transformational leadership and its influence on the organizational communication climate at the St. Francis Xaverius Maumere Forestry and Arts Vocational School. Using a descriptive narrative method through interviews and observations, this report illustrates how principals are implementing transformational leadership in school management. The results of the study show that school principals are able to provide inspiration through example, motivation, and continuous support to teachers and education staff. This leadership practice is reflected in the giving of trust, the involvement of teachers in decision-making, and the encouragement to innovate in the learning process. The organizational communication climate in schools is considered open, transparent, and supportive, so that teachers and staff feel comfortable conveying ideas, criticisms, and suggestions without fear. Effective communication between leaders, teachers, and staff helps strengthen teamwork and increase a sense of ownership of the school's vision and mission. Thus, transformational leadership plays an important role in creating a positive organizational communication climate and supporting the improvement of performance and quality of education in schools.

Adrian Fharas Yuandra Putra; Azahra Nur Fadhilah; Dela Sukma Pangestu; Maureen Imbruglia Marcus; Nabila Nur Andini

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

Cooperatives play a significant role in Indonesia’s economic system because they aim to enhance member welfare through collective ownership and cooperative principles. To maintain accountability, cooperatives are required to prepare financial reports following the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). This study examines how SAK ETAP is applied in the financial reporting practices of Koperasi Simpan Pinjam (KSP) Mandiri Sejahtera, Comal Branch. Using a qualitative descriptive method with a case study approach, data were gathered through interviews and an analysis of the 2022 financial statements. The results indicate that although the cooperative has implemented several elements of SAK ETAP, full compliance has not been achieved due to limited human resources and the absence of an integrated reporting system. Nevertheless, the preparation of PPAP reports reflects prudence in managing credit risk and highlights the need for digital systems and improved accounting skills to strengthen transparent and accountable financial management.

Bunga Agustina; Muhammad Aditya Sundawa; Al Fatih Faiz Fahlevi; Reni Ria Armayani

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

The concept of money in Islamic economics is grounded in the understanding that money is not merely a medium of exchange but a trust that must be managed according to the principles of justice, benefit, and ethical conduct. In this perspective, money cannot be treated as a commodity traded solely for profit without supporting real economic activities, making practices such as usury (riba), excessive uncertainty (gharar), and hoarding incompatible with Islamic values due to their potential to create inequality and economic instability. Islamic economics emphasizes that the circulation of money must be connected to the real sector to generate added value and support sustainable economic growth. Furthermore, the management of money aims to promote fairness and social balance through mechanisms such as zakat, infaq, and charity. Thus, the Islamic view of money provides an ethical foundation and practical framework for developing a financial system that is stable, inclusive, and oriented toward societal well-being.

Primadi Candra Susanto; Olfebri Olfebri; Aswanti Setyawati; Rohana Sitanggang; Reza Fauzi Jaya Sakti

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This Community Service Program was conducted to enhance the competencies of supervisors in the logistics and transportation division of an international cargo company through leadership training tailored to the characteristics of Generation Z. The program aimed to strengthen participants’ capabilities in managing workplace dynamics, improving team communication, and promoting more effective performance through a flexible leadership approach. The training was held on November 18, 2025, at the company’s head office in Bekasi and was attended by 16 supervisors. The methods used included material presentations, group discussions, case study analysis, and an interactive question-and-answer session. The results indicate an increased understanding among participants regarding Generation Z work behavior, appropriate leadership principles, and more adaptive management strategies. This program is expected to provide sustainable benefits for human resource development and to enhance leadership effectiveness within the logistics sector.

Mira Istiana; Eveline Siregar; Tuti Iriani

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

This systematic literature review examines research trends in problem-based learning (PBL) within blended learning contexts by analyzing 64 peer-reviewed articles from Scopus database published between2020-2024. Using PRISMA methodology, this study identifies key patterns including the dominance of medical education contexts (71.9%), the significant impact of COVID-19 pandemic on pedagogical innovations, and the prevalence of experimental research designs (34.4%). Findings reveal that blended learning emerged as the most researched approach (61%), followed by online/distance learning (23%) and flipped classroom models (11%). The analysis indicates increasing publication trends in 2022 and 2024, with Education Sciences and BMC Medical Education as leading publication venues. This review highlights research gaps in engineering and technology education contexts, limited exploration of long-term learning outcomes, and insufficient mixed-methods studies. These findings provide valuable insights for educators, researchers, and policymakers in designing effective learning strategies that integrate problem-based and blended learning approaches in diverse educational settings.

Lucky Antonio; Pujiwati Pujiwati; Mulianto Mulianto

Jurnal Kemitraan Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Cross-cultural ministry is a tangible manifestation of the Great Commission of Christ, which calls the church to reach all nations without geographical or cultural boundaries. This article describes the experience of spiritual ministry among the diaspora Christian community in the Middle East conducted by a team from the Kerusso Theological Seminary of Indonesia. The activity not only aimed to strengthen the faith of the congregation living under cultural and social pressures but also served as a means of nurturing contextual Christian spirituality and character. Through revival services, Bible teaching, and pastoral accompaniment, the congregation experienced a genuine transformation of faith—from weakness to steadfastness and hope. This study affirms that cross-cultural ministry is not merely a mission activity but a concrete expression of transformative and participatory Christian education. It demonstrates that when ministry is carried out with contextual understanding and empathy, profound spiritual change can occur even amid intercultural challenges.

Fauzan Ishlakhuddin; Esti Mulyani; Eka Ismantohadi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Household waste management is a significant challenge in creating clean, healthy, and sustainable residential areas. Dependence on manual monitoring methods often leads to delays in waste collection, waste pile-ups, and operational inefficiencies. This community service program implements a Smart Trash Monitoring Sistem (STMS) based on the Internet of Things (IoT) in Graha Panyindangan Estate, Indramayu. The system utilizes ultrasonic sensors and ESP32 to detect waste levels and sends real-time data to a dashboard accessible by residents and cleaning staff. The results of implementing STMS show improved efficiency in waste management, with waste collection being carried out on time based on accurate, real-time data. This system also reduces the need for manual inspections and encourages responsible waste management behavior among residents. In addition to technical benefits, there have been social changes, such as increased environmental awareness and the formation of new social norms within the community. The involvement of local leaders in supporting the system’s sustainability further strengthens the implementation of the smart living concept, resulting in a cleaner, healthier, and more sustainable residential environment in the long term.

Mega Tunjung Hapsari; Farhan Reza Fadholi; Azmi Fahrurrizal Amrulloh; M. Krisnanda Saputra; Trisna Sayekti Wijayanti +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Karangtalun Village, located in Kalidawir District, Tulungagung Regency, East Java, has significant potential for developing Family Medicinal Plants (TOGA) to support community-based health practices. However, the utilization of TOGA in daily health care remains limited due to a lack of knowledge and practical skills among residents. At the same time, the community faces a growing social challenge—digital exposure among young children, which negatively affects their physical, psychological, and social well-being. To address these issues, a capacity-building program was implemented for women involved in the Integrated Guidance Post (Posbindu) through training on TOGA cultivation and digital literacy education using the Community-Based Participatory Research (CBPR) approach. This participatory model actively engaged community members in the planning, implementation, and evaluation stages. The program results showed an increase in participants’ understanding of TOGA as an alternative for self-care and traditional medicine, greater awareness of the adverse effects of excessive gadget use among children, and positive behavioral changes in parenting, such as setting screen-time limits and replacing gadget use with creative family activities. These findings demonstrate that integrating local wisdom–based education with digital literacy can effectively strengthen family resilience and promote sustainable well-being in the digital era.

Satriadi Satriadi; Ferry Siswadhi; Fitri Rezeki; Elondri Elondri; Andini Dwi Pratiwi +1 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Kampung Glam as a heritage area in Singapore faces modernization challenges that have the potential to shift local cultural identity. Service learning is applied to bridge cultural preservation efforts with community education through the collaboration of students, communities, and cultural stakeholders. The purpose of this activity is to strengthen cultural education, increase awareness of the younger generation, and support the sustainability of the creative economy based on local values. The methods used include needs mapping, collaborative solution design, implementation of cultural workshops, and sustainability evaluation. The results showed that students gained contextual experience on heritage management, while the local community was helped through educational materials, mentoring, and strengthening of cultural narratives. This activity also increases the understanding of the importance of a balance between the preservation of historical values and the development of the modern economy. In conclusion, service learning is effective as an educational approach and community empowerment in maintaining cultural identity. It is suggested that the program be continued with the development of cultural education modules and long-term partnerships to strengthen sustainability.

Fauzan Ishlakhuddin; Esti Mulyani; Eka Ismantohadi

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Household waste management is a significant challenge in creating clean, healthy, and sustainable residential areas. Dependence on manual monitoring methods often leads to delays in waste collection, waste pile-ups, and operational inefficiencies. This community service program implements a Smart Trash Monitoring Sistem (STMS) based on the Internet of Things (IoT) in Graha Panyindangan Estate, Indramayu. The system utilizes ultrasonic sensors and ESP32 to detect waste levels and sends real-time data to a dashboard accessible by residents and cleaning staff. The results of implementing STMS show improved efficiency in waste management, with waste collection being carried out on time based on accurate, real-time data. This system also reduces the need for manual inspections and encourages responsible waste management behavior among residents. In addition to technical benefits, there have been social changes, such as increased environmental awareness and the formation of new social norms within the community. The involvement of local leaders in supporting the system’s sustainability further strengthens the implementation of the smart living concept, resulting in a cleaner, healthier, and more sustainable residential environment in the long term.

Mega Tunjung Hapsari; Farhan Reza Fadholi; Azmi Fahrurrizal Amrulloh; M. Krisnanda Saputra; Trisna Sayekti Wijayanti +3 more

Pemberdayaan Masyarakat: Jurnal Aksi Sosial 2025 Lembaga Pengembangan Kinerja Dosen

Karangtalun Village, located in Kalidawir District, Tulungagung Regency, East Java, has significant potential for developing Family Medicinal Plants (TOGA) to support community-based health practices. However, the utilization of TOGA in daily health care remains limited due to a lack of knowledge and practical skills among residents. At the same time, the community faces a growing social challenge—digital exposure among young children, which negatively affects their physical, psychological, and social well-being. To address these issues, a capacity-building program was implemented for women involved in the Integrated Guidance Post (Posbindu) through training on TOGA cultivation and digital literacy education using the Community-Based Participatory Research (CBPR) approach. This participatory model actively engaged community members in the planning, implementation, and evaluation stages. The program results showed an increase in participants’ understanding of TOGA as an alternative for self-care and traditional medicine, greater awareness of the adverse effects of excessive gadget use among children, and positive behavioral changes in parenting, such as setting screen-time limits and replacing gadget use with creative family activities. These findings demonstrate that integrating local wisdom–based education with digital literacy can effectively strengthen family resilience and promote sustainable well-being in the digital era.