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Rezki Romadhan; Yulia Auci Anugrah; Kiki Agusteri

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the extent to which Statement of Financial Accounting Standards (PSAK) 109 on Zakat Accounting has been implemented in the financial reporting of Amil Zakat Institutions. PSAK 109 is designed as a guideline to ensure that the management of zakat, infaq, and alms funds is carried out in an accountable, transparent, and Sharia-compliant manner. The research employs a qualitative descriptive approach, using in-depth interviews, observation, and documentation as data collection techniques, allowing for a comprehensive exploration of zakat accounting practices applied by the institution. The findings indicate that the Amil Zakat Institution has implemented most aspects of PSAK 109, particularly in the recognition, measurement, and presentation of zakat funds, which are clearly separated from non-zakat funds. This practice demonstrates a positive effort by the institution to maintain accountability and transparency in managing public funds. However, the study also reveals weaknesses in the disclosure aspect, especially in the Notes to Financial Statements (CALK), where the information provided remains limited and has not fully met the requirements of PSAK 109. Such limitations reduce the overall quality and transparency of financial reporting. The main challenges in implementing PSAK 109 include the limited number of human resources with sufficient technical knowledge of zakat accounting, the inadequacy of the existing accounting information system, and the lack of intensive technical training. These issues hinder the optimal application of PSAK 109 and may lead to inconsistent interpretations in practice. Therefore, strategic improvements are required through internal capacity building, the development of integrated accounting information systems, and continuous assistance from relevant authorities. These efforts are expected to enhance the quality of zakat financial reporting, making it more transparent, accountable, and Sharia-compliant, while also strengthening public trust in Amil Zakat Institutions as trustworthy managers of public funds.

Asah Wiari Sidiq; Ahmad Sahri Romadon; Citra Rizkiana; Rahma Prafinta Sari

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The problem faced by partners in community service activities is the low level of creative economic skills among housewives in RW 15, Meteseh Village, Semarang City. This condition has an impact on limited family economic independence, so efforts are needed to develop entrepreneurial potential that is in line with community needs. One potential business opportunity is making wedding dowries, given the stable and growing market demand. However, limited knowledge, creativity, and skills in producing attractive dowry products with sales value are the main obstacles faced by partners. This community service program aims to increase the creativity and economic independence of housewives through dowry making skills training. The method used includes a phased training, starting from an introduction to materials and basic dowry making techniques, developing creative designs, and product marketing strategies both digitally through social media and directly (offline). Participants are also provided with mentoring to improve their understanding of simple business management, product branding, and promotional techniques to be competitive in the market. The target outputs of this activity include the creation of an independent dowry making business, the production of quality dowry products with creative designs, and improving participants' ability to market their products. In addition, this activity resulted in video documentation of the implementation, potential registration of Intellectual Property Rights (IPR), and publication in a community service journal. The evaluation results showed a significant increase in participants' knowledge and skills based on a comparison of pre-test and post-test results. Before the training, most participants did not understand basic techniques or product marketing strategies.

Munawaroh Munawaroh; Saepudin Saepudin; Sanin Sudrajat

Jurnal Pengabdian Masyarakat Terapan 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out with the primary objective of improving the Qur'an reading skills of the women of the Majelis Taklim (Islamic study group) through systematically designed intensive training. Reading the Qur'an properly and correctly is an obligation for every Muslim, but in reality, many people, especially the women of the Majelis Taklim (Islamic study group), still face obstacles in aspects of makhraj, tajwid, and fluency. This condition encourages the need for a targeted coaching program to improve the quality of Qur'an reading, so that the values ​​of Islamic teachings can be understood and practiced more accurately. The training was held in early July 2025 with a total of 35 participants from the Majelis Taklim (Islamic study group) with diverse reading ability backgrounds. The methods used included lectures, demonstrations, reading practice, individual guidance, and ongoing evaluation at each meeting. This approach was chosen so that participants not only gain theoretical knowledge but also practical skills that can be immediately applied. Evaluation was carried out through observing reading ability, courage to ask questions, and active participation in group exercises. The results of the activity showed a significant improvement in the participants' Qur'an reading skills, both in terms of letter pronunciation, application of Tajweed rules, and fluency in reading holy verses. The participants' enthusiasm was evident in their eagerness to participate in all sessions, their sincerity in practicing, and their active interaction during the learning process. Furthermore, this activity also fostered new motivation for participants to continue improving their reading quality independently and create a conducive learning environment in the Islamic study groups. Thus, this training proves that the right learning strategy, supported by high motivation from participants, can have a positive and sustainable impact on improving the quality of Quran reading. It is hoped that this type of program can be replicated in other Islamic study groups so that its benefits are even broader for the community.

Widowati Widowati; Kartono Kartono; Suryoto Suryoto; Y.D. Sumanto; Ratna Herdiana +2 more

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Mathematics learning, particularly in geometry, is often perceived as abstract and less engaging by students, leading to reduced interest and creativity. One of the geometry topics that demands a more creative and concrete approach is the tessellation of flat shapes, which emphasizes the understanding of patterns, symmetry, and regularity of shapes. The absence of contextual learning media has contributed to students’ low enthusiasm and limited ability to apply concepts in real-life contexts. This community service activity was designed to address these challenges by enhancing students’ creativity and conceptual understanding through the use of ceramic media as an innovative and enjoyable learning tool. The program was conducted at SD Negeri 1 Rowosari, Tembalang District, Semarang City, involving mathematics teachers, elementary school students, and university students. The implementation method included training and mentoring sessions. Activities encompassed the introduction of tessellation concepts, hands-on demonstrations, and the guided creation of tessellation patterns using ceramic media. Participants consisted of teachers and students who actively engaged in both theoretical and practical sessions. Evaluation was conducted through pre-test and post-test questionnaires administered before and after the training. The results revealed a significant improvement in students’ average scores after the activity. Pre-test data showed that approximately half of the students scored above the average, with two students achieving nearly perfect scores. Post-test results indicated that most students demonstrated increased understanding and creativity in applying tessellation concepts. Nevertheless, a small number of students still required further guidance, particularly in translating abstract tessellation concepts into real-life applications. Overall, the findings suggest that integrating ceramic media into mathematics learning is effective in making abstract geometry concepts more tangible, stimulating students’ creativity, and improving learning outcomes, especially in the topic of tessellation of flat shapes.

Amelia Alfisyah; Danis Rahmawati; Hafnah Nurkhodijah; Ridha Atha Anseliana; Yusrida Meilawati +2 more

Jurnal Kajian Ilmu Pendidikan, Bahasa dan Komunikasi 2025 Asosiasi Periset Bahasa Sastra Indonesia

Mandarin Chinese teaching by non-native teachers is crucial in global education, given the complexity of the language and culture that require in-depth mastery. This study examines the roles, characteristics, challenges, and effective teaching strategies implemented by non-native Mandarin Chinese teachers. Using a qualitative approach and descriptive-analytical literature review, this study collected data from accredited journals and books from online databases such as Google Scholar, ResearchGate, and national journal portals. The results show that non-native teachers are required to have strong linguistic mastery, comprehensive Mandarin Chinese language skills, a deep understanding of Chinese culture, as well as pedagogical and psychological competencies, including the ability to manage classes and utilize modern technology. Characteristics of effective non-native teachers include sensitivity to observation, critical analysis skills, creativity, good communication, and adaptability. Mandarin Chinese training, such as at LKP AEC Semarang, has proven important to improve the competence of non-native teachers through planned, interactive learning structures and continuous evaluation. A comparison of the effectiveness between native and non-native teachers shows differences; native teachers excel in language mastery and higher student grades, while non-native teachers are more effective in explaining the material in depth with patience. The role of non-native teachers is crucial and integral, encompassing motivator, facilitator, role model, learning designer, and evaluator. Non-native teachers also face challenges such as pronunciation and writing difficulties, limited media resources, lack of confidence, and cultural differences. Solutions include the use of digital media, interactive learning strategies, and professional training. Overall, non-native teachers play a fundamental role in Mandarin Chinese language teaching and have the potential for success. With a strong foundation of materials, innovative strategies, adequate training support, and high self-confidence, they can enhance student interest and understanding, although challenges must be addressed strategically.  

Rusmalia Dewi; Gusti Yuli Asih; Yudi Kurniawan; Agung Santoso Pribadi

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The purpose of this community service (PkM) is to provide Mindfulness training to ANANDA PAUD teachers in RW.19 to improve their understanding of themselves regarding their physical and psychological well-being. Mindfulness training is a meditation method used to increase empathy both affectively, cognitively, morally, intrapersonally and interpersonally. The many activities and activities of teachers both at school and at home make teachers feel very tired. Teachers often feel dizzy, physically tired and lack focus on the teaching given. To prevent these things from continuing, the PkM team of the psychology faculty provides assistance to teachers by holding Mindfulness training which aims to maintain the mental state of teachers from the pressures that arise both at work and brought from home. The lack of understanding and self-skills possessed by the teachers makes them just resigned in carrying out their daily activities. This input prompted the PkM team to help find solutions for developing the self-skills of ANANDA PAUD teachers through Mindfulness Training. The process involved gathering the teachers in the RT.01 hall and providing them with materials to understand and practice Mindfulness, including lectures, stories, and practical exercises, as well as games and group discussions. The community service team hopes that these teachers will be able to understand the results of the training. This increased understanding of Mindfulness will improve their ability to focus and better understand themselves and their surroundings, enabling them to overcome all the challenges and obstacles that arise in their daily lives.

Rusmalia Dewi; Gusti Yuli Asih; Yudi Kurniawan; Agung Santoso Pribadi

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

The purpose of this community service (PkM) is to provide Mindfulness training to ANANDA PAUD teachers in RW.19 to improve their understanding of themselves regarding their physical and psychological well-being. Mindfulness training is a meditation method used to increase empathy both affectively, cognitively, morally, intrapersonally and interpersonally. The many activities and activities of teachers both at school and at home make teachers feel very tired. Teachers often feel dizzy, physically tired and lack focus on the teaching given. To prevent these things from continuing, the PkM team of the psychology faculty provides assistance to teachers by holding Mindfulness training which aims to maintain the mental state of teachers from the pressures that arise both at work and brought from home. The lack of understanding and self-skills possessed by the teachers makes them just resigned in carrying out their daily activities. This input prompted the PkM team to help find solutions for developing the self-skills of ANANDA PAUD teachers through Mindfulness Training. The process involved gathering the teachers in the RT.01 hall and providing them with materials to understand and practice Mindfulness, including lectures, stories, and practical exercises, as well as games and group discussions. The community service team hopes that these teachers will be able to understand the results of the training. This increased understanding of Mindfulness will improve their ability to focus and better understand themselves and their surroundings, enabling them to overcome all the challenges and obstacles that arise in their daily lives.

Tiara Tri Ariani; Muhammad Iqbal Firmansyah; Syntia Rahma Dini; Tuti Rahmi; Utari Febriani

Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study aims to determine the effectiveness of mindfulness training in reducing academic stress levels in college students. The background of this study is based on the high academic pressure experienced by college students, which can impact mental health, learning motivation, and academic achievement. Mindfulness was chosen as an intervention because this approach focuses on increasing full awareness of the present moment in a non-judgmental manner, which is believed to help individuals manage stress more adaptively. The study population was college students, with a sample of 15 participants selected using a simple random sampling technique. The study was conducted in a psychology laboratory under controlled conditions to minimize confounding factors. The research approach used was quantitative with an experimental design. The academic stress measurement instrument consisted of 31 items compiled based on the theory of Sarafino and Smith, which has been tested for validity and reliability. The research procedure included measuring academic stress levels before and after mindfulness training. Data analysis was carried out using a t-test to examine differences in pre-test and post-test scores, and a correlation test to examine the relationship between mindfulness application and stress reduction. The results showed a significance value of 0.00 (p < 0.05) and a correlation value of 0.991, which means Ha was accepted. These findings indicate a very strong positive relationship between mindfulness training and reduced academic stress levels. Therefore, it can be concluded that mindfulness training is effective in reducing academic stress in college students. The implication of this study is the need for higher education institutions to consider mindfulness training programs as a preventive and curative intervention strategy to maintain student mental health, enabling them to face academic demands more healthily and productively.

Nia Kurniati; Wahyu Wijaya Widiyanto

International Journal of Health and Medicine 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

This study investigates the adoption of Electronic Medical Records (EMR) by registration staff at Tangkiling Health Center, Palangka Raya, using the Technology Acceptance Model (TAM) framework. Out of 61 total healthcare workers, five medical record staff with educational backgrounds in midwifery, nursing, dental nursing, and non-medical high school were purposively selected as research participants. The study employed a qualitative descriptive method, combining in-depth interviews and direct field observations. Results indicate that while the staff acknowledged the usefulness of EMR in improving service efficiency and data accessibility, several barriers hindered its effective use—primarily a lack of training, limited digital literacy, unstable internet connectivity, and inadequate hardware such as computers and printers. Observations showed that only the registration unit had a single shared computer, while other units like outpatient clinics, pharmacy, and cashier still relied on manual documentation. This fragmentation has led to duplicate workloads and disrupted patient data continuity. Despite these challenges, the staff demonstrated a positive attitude and strong behavioral intention to adopt EMR if provided with sufficient infrastructure and regular training. The study concludes that successful EMR implementation in primary healthcare requires not only user acceptance but also institutional readiness, adequate resources, and integrated systems across all service units.

Kismiasih Adethia; Lisa Putri Utami; Diah Pitaloka; Tia Erviani

Jurnal Pelaksanaan Pengabdian Bergerak bersama Masyarakat 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

Choking is a significant cause of morbidity and mortality among children, particularly those aged 3 years or younger. According to the World Health Organization (WHO) in 2011, there were approximately 17,537 reported cases of choking, with the majority of these incidents occurring in children aged between 12 to 36 months. In 2013, about 34 children per day were taken to emergency departments due to choking (Pendigrot et al., 2019). Furthermore, in Indonesia, it was reported that around 10% of the 430 infant deaths were caused by choking during breastfeeding (Suartini & Kusniawati, 2020). Given this, the need for effective first aid knowledge, especially among mothers of young children, becomes imperative. This community service activity aimed to empower 27 mothers with toddlers in the village of Bangun Rejo, Tanjung Morawa, Deli Serdang, North Sumatra, on the essential skills for performing first aid in cases of choking. The program was structured in three phases: preparation, implementation, and evaluation. During the implementation, the participants received theoretical lectures, live demonstrations, and informational leaflets on how to perform first aid for choking. Following the training, an evaluation was conducted to assess the mothers' proficiency in performing the procedure. The results showed a promising outcome, with 19 mothers (70.3%) becoming proficient in first aid for choking, while 8 mothers (29.7%) still lacked the necessary skills despite the training. This outcome highlights the importance of continuous education and practice for parents, especially mothers, to ensure that they can act quickly and effectively in emergency situations. This activity is expected to equip mothers with the skills needed to perform first aid for choking as an immediate response before seeking medical assistance, ultimately helping to reduce the risks associated with choking incidents.

Ismi Islaminati; Neti Sunarti; Asep Nurdin Rosihan Anwar

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The problem of poverty is a serious problem found in areas especially rural Poverty is one of the main indicators in evaluating the progress of a village. Therefore, each village tries to carry out a number of activities to reduce poverty. Especially in Sukajaya Village, Pamarican District continues to try to reduce the poverty rate in Suakajaya Village through development and assistance using village funds. This study used the theory of Prof. Dr. Sondang P. Siagian, M.P.A. which aims to examine and analyze how the village government plays a role in lowering poverty levels using five role dimensions: Role as Stabilizer, Role as Innovator, Role as Modernizer, Role as Pioneer, and  Role as Self-executor. This study used qualitative descriptive research with interviews and literature as its data collection. This study results in the fact that the government of Des Sukajaya has tried to make efforts to reduce the poverty rate in Desa Sukajaya, but the efforts made by Desa Sukajaya have not been carried out properly because there are still programs carried out by Desa Suakjaya that have not been optimally and there are still programs which will begin to know the front. However, the Sukajya village government continues to strive to maximize the programs in the village in the welfare of the community by mobilizing the younger generation to conduct training.

Warlan Sukandar

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This community service activity aims to improve the competence of TPQ (Al-Qur'an Education Park) and MDT (Madrasah Diniyah Takmiliyah) teachers throughout Padang City in teaching the Qur'an effectively. The background to this activity is the fact that many TPQ and MDT teachers have not received adequate pedagogical training. As a result, the Qur'an learning they conduct tends to be monotonous and less interesting for children, thus reducing students' interest and understanding of the Qur'an. This training was conducted over two days with a participatory approach involving 100 participants from various TPQ and MDT institutions in Padang City. The material presented in the training included active learning methods that can activate student participation in class, the use of simple, easy-to-implement teaching media, and Islamic character building strategies that aim to shape noble morals in students. The training results showed a significant increase in the participants' teaching knowledge and skills, where they better understand more interesting and interactive teaching methods. In addition, participants' motivation to continue improving the quality of their teaching also increased. One of the important achievements of this training was the formation of a network among TPQ and MDT teachers that can serve as a forum for sharing good practices in teaching the Quran, so that teachers can learn from each other and improve the quality of their teaching together. The conclusion of this activity is that training designed with the right approach can have a real impact on improving the quality of Quran teaching in TPQ and MDT. Therefore, this activity provides recommendations to TPQ-MDT managers, the community, and the government to continue supporting the development of teacher competencies on an ongoing basis. In addition, it is recommended that further research further examine the impact of learning on student development in terms of knowledge and character.

Trisnawati Bura; Fathia Aulia Muthmaina; Elisabeth Henderika Dua Neang; Yosefa De Ancieta; Anastasia Yunianti

Jurnal Ilmuan Bahasa dan Sastra Inggris 2025 Asosiasi Periset Bahasa Sastra Indonesia

Self-evaluation is an important instrument in teacher professional development, as it can help identify strengths and weaknesses in learning practices. This study aims to describe in depth the practice of teacher self-evaluation, the supporting and inhibiting factors, and its impact on teacher professional development in the school environment. This study used a descriptive qualitative approach with a case study method focused on a teacher at SMA Negeri 1 Maumere. Data collection techniques were conducted through an open-ended questionnaire designed to explore teachers' understanding of self-evaluation practices, as well as observations of lesson planning documents. The results showed that the teachers who were the subjects of the study had fairly good lesson planning and demonstrated a commitment to improving the quality of teaching. However, several challenges remained, such as difficulties in optimally adapting the curriculum to student needs and limitations in developing and implementing relevant learning evaluation instruments. Furthermore, the utilization of evaluation results for learning improvement has not been optimal. Although teachers have been active in Classroom Action Research (CAR), the integration of self-evaluation results into learning innovations still requires strengthening. Factors supporting self-evaluation include teachers' intrinsic motivation to develop, principal support, and relevant training. Meanwhile, inhibiting factors include time constraints, administrative burdens, and the lack of reflective forums at the school level. This study confirms that self-evaluation conducted in a structured and reflective manner can play a significant role in improving teachers' professional competence and the quality of learning in schools.

M. Rimawan; Puji Muniarty; Alwi Alwi; Hanifa Muthiah

Jurnal Pengabdian dan Pembangunan Lokal 2025 Lembaga Pengembangan Kinerja Dosen

This community service activity was carried out with the aim of increasing the capacity of Micro, Small, and Medium Enterprises (MSMEs) in Panda Village, Palibelo District, Bima Regency, particularly in the culinary MSME sector in terms of preparing digital-based financial reports. MSMEs often face obstacles in maintaining structured financial records, so intervention in the form of appropriate guidance and training is needed. The solution offered in this activity is the use of the General Accounting (AKU) application which is specifically designed to facilitate digital business financial recording. The community service activity was carried out through three main stages, namely: (1) an initial survey to identify the needs and level of understanding of participants regarding financial reports; (2) direct training and mentoring related to the use of the AKU application, which included an introduction to the application features, practice recording transactions, and simulation of creating financial reports; and (3) evaluation of the results of the activity to assess the effectiveness of the training. The results of this activity showed a significant increase in participants' understanding of preparing MSME financial reports. Before the training, only around 20% of participants had a basic understanding of financial recording. After the training, the level of understanding increased to 80%. Furthermore, 100% of participants were able to operate the AKU application effectively, understand its features, and successfully apply it to record transactions and prepare financial reports for their respective businesses. Thus, this activity has had a positive impact on the digital financial literacy of MSMEs and made a real contribution to supporting more professional and sustainable business management. It is hoped that this training can serve as a model for similar programs in other regions.

Puput Mulyono; Singgih Purnomo

Kegiatan Positif : Jurnal Hasil Karya Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

WhatsApp is one of the most widely used messaging platforms, offering fast and simple communication. Among its active users are students from Islamic boarding schools (santri), including those involved in micro, small, and medium enterprises (MSMEs). However, despite its convenience, many users lack awareness regarding digital safety and privacy, exposing them to cyber risks such as phishing, scams, and identity theft. In Nusukan, Surakarta, this issue is particularly relevant for santri who rely on WhatsApp for both academic and business communication. This community service initiative was conducted at Al-Mukminun Islamic Boarding School in Nusukan, Surakarta, with the aim of increasing awareness and understanding of safe WhatsApp usage among MSME santri. The program consisted of counseling sessions, which included lectures and interactive discussions tailored to the participants’ needs. Key topics included how to adjust privacy settings, identify suspicious links and messages, protect personal data, and recognize common cyber threats. Participants responded positively to the training. Feedback showed that 80% of them reported they would avoid clicking unknown links in messages. Another 80% stated they would refrain from sharing personal information with strangers. Furthermore, 80% expressed their commitment to regularly updating the WhatsApp application to ensure optimal security features are in place. This program successfully raised awareness and empowered santri with essential knowledge about digital communication safety. It highlights the importance of integrating communication psychology and practical digital literacy into community education to support secure online behavior for young entrepreneurs. Overall, this training shows that a contextual and applicable communication psychology approach is very effective in forming positive digital awareness and behavior in religious-based communities such as MSME students.

Hanif Pradana; Ichyu Machmiyana; Dini Wagini

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study aims to improve the performance of roadside supervision services for Baggage Towing Tractor (BTT) movements at Kualanamu International Airport, Deli Serdang. The research background is based on the high level of operational risk on the airside, which requires strict supervision of Ground Support Equipment (GSE) vehicles. The method used is descriptive qualitative with data collection techniques in the form of direct observation, semi-structured interviews, and field documentation. The results of the study indicate that violations of Standard Operating Procedures (SOP) such as excessive speeding, inappropriate lane use, and compliance with procedures are still common. The main causes include lack of training, weak monitoring systems, and low awareness of safety culture. From the results of the observation, it was found that supervision is still manual and not optimally supported by monitoring technology such as CCTV with a real-time integration system. In addition, the number of supervisory personnel is also not able to cover the entire service area of the road which is quite extensive, especially during peak operating hours. The lack of a firm reward and punishment system also contributes to the low discipline of BTT drivers. Interviews with several BTT operators showed that they have not received regular safety training, and most do not understand the importance of complying with established signs or markings. Therefore, it is recommended that airport authorities implement a monitoring system through the use of sensor-based technology and GPS tracking, as well as increase the intensity of occupational safety training. Furthermore, a dedicated unit should be established to continuously monitor GSE movements and integrate a digital reporting system to ensure prompt action on violations. Improving safety culture can also be achieved through internal campaigns and ongoing outreach.

Muammar Khaddafi; Ade Andriana Salsabila; Annisa Sagala; Ajeng Retno Anggraini; Icha Riani

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

Micro, Small, and Medium Enterprises (MSMEs) have an important contribution in supporting the national economy, especially in terms of job creation and strengthening the local economy. However, most MSMEs still face challenges in compiling financial statements that are in accordance with applicable accounting standards. This study aims to analyze the extent to which the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK-EMKM) has been implemented by MSME actors, as well as identify the obstacles faced in the process. The research approach used is qualitative descriptive, with data collection techniques through interviews, direct observation, and document review. The findings of the study show that the level of understanding of MSME actors towards SAK-EMKM is still low, and the implementation of these standards is not evenly distributed. The main causative factors include limited accounting knowledge, lack of professional assistance, and lack of access to technical training. In addition, most MSMEs still rely on manual recording without referring to correct accounting principles, making it difficult in the audit process or applying for loans to financial institutions. Another obstacle is the lack of digital literacy in financial management, as well as the assumption that the preparation of financial statements is not a top priority. In fact, well-structured financial statements can be an important tool in business decision-making and open access to funding. This study recommends the importance of collaboration between the government, academics, and financial institutions to provide training, mentoring, and a simple reporting system that is in accordance with the characteristics of MSMEs. This effort is expected to increase the awareness and ability of MSMEs to manage finances in an accountable and transparent manner, as well as support business growth and sustainability in the long term.

Melda Agnes Manuhutu; Sherly Gaspersz; Lulu Jola Uktolseja; Imanuel Imanuel; Rosina Rosina +5 more

Indonesia Bergerak : Jurnal Hasil Kegiatan Pengabdian Masyarakat 2025 Asosiasi Riset Ilmu Teknik Indonesia

The integration of digital technology in education serves as a strategic solution to enhance learning access, particularly for students in regions with limited educational infrastructure, such as Sorong City, Southwest Papua. This community service program was designed to introduce and provide training to junior high school students in the use of the Thunkable application as a tool for mobile-based learning media. Thunkable is a visual drag-and-drop platform that enables users to design functional mobile applications without the need for prior programming knowledge. The method employed in this activity is based on the Research and Development (R&D) approach using the 4D model, which consists of four stages: Define, Design, Develop, and Disseminate. In the Define stage, the needs and digital readiness of the target group were assessed. The Design and Develop stages involved creating a training module and conducting hands-on workshops where students were guided step-by-step to create simple educational apps. In the final Disseminate stage, the outcomes were evaluated and shared for broader use. The results of this initiative revealed high levels of enthusiasm among the participants. Students were actively engaged and demonstrated the ability to independently design simple learning applications by the end of the training. This indicates that the use of Thunkable not only increases students' digital literacy but also enhances their self-directed learning, creativity, and technological confidence. Overall, this activity illustrates the potential of mobile learning tools to support inclusive and adaptive education in remote communities. By equipping students with practical digital skills, it lays the foundation for long-term educational innovation and empowerment. Therefore, the use of Thunkable can be considered an effective and accessible alternative to foster meaningful learning experiences across diverse educational contexts.

Yuyut Prayuti; Yeni Nureaeni; L. Alfies Sihombing; Mia Rasmiaty; Elis Herlina

Jurnal Pengabdian Kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

In the evolving dynamics of Indonesia's economy, unsecured loans or Kredit Tanpa Agunan (KTA) have rapidly grown as a popular financial solution. The ease of application and fund disbursement makes these products especially attractive to micro-entrepreneurs and lower-middle-income communities. However, behind the convenience lies a serious issue: a high rate of default or breach of contract (wanprestasi). This problem is exacerbated by the low level of legal literacy among the public, leading to a lack of understanding of their rights and obligations in financing agreements. Most individuals are also unaware that there is a faster, simpler, and low-cost legal mechanism available for resolving civil disputes—namely, the Small Claims Court procedure, as regulated by the Supreme Court Regulation (Perma) No. 4 of 2019. This mechanism can be utilized by the general public, especially clients of microfinance institutions and credit cooperatives, to resolve civil conflicts involving claims of up to IDR 500 million without going through complex litigation. To address this issue, this community engagement activity aimed to improve public legal understanding of the Small Claims Procedure through participatory-based training. The training involved 50 participants from microfinance institutions and savings and loan cooperatives. The methods used included legal counseling, mock court simulations, group discussions, and case studies to provide participants with practical knowledge of the procedures and benefits of filing small claims. The results of the activity indicated that 78% of participants reported a better understanding of the Small Claims mechanism after the training, and 65% stated they were more inclined to use it compared to conventional litigation routes. This training had a positive impact on raising legal awareness, potentially reducing default rates, and contributing to the development of a more inclusive, fair, and sustainable financial system.

Melda Agnes Manuhutu; Adrian Adrian; Shady Shady; Michael Michael; Oktovina Oktovina +1 more

Ekspresi : Publikasi Kegiatan Pengabdian Indonesia 2025 Asosiasi Seni Desain dan Komunikasi Visual Indonesia

This service program aims to provide mentoring to students of SMK Negeri 3 Sorong through the utilization of mobile learning technology using the Thunkable application. Thunkable is a drag-and-drop-based platform that allows users to design interactive mobile applications without complex programming. The mentoring program was designed to enhance students’ digital literacy, foster creativity, and strengthen their understanding of subject materials through the development of self-made interactive media. The method employed in this activity involved a participatory approach, including workshops, technical guidance, and learning outcome evaluations. The results showed that students were able to develop simple applications tailored to their learning needs and demonstrated increased motivation and independence in the learning process. Furthermore, students gained hands-on experience in designing and implementing technology in practical contexts. This approach has proven effective in bridging the gap between the school curriculum and the technological skills required in today’s workforce. Therefore, using Thunkable as a mobile learning tool presents an innovative alternative in vocational education and training.