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Fithri Sri Mulyani; Yugi Hilmi; Dita Kumalasari; Puja Oktavia; Siti Azizah

Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Geometry learning at the Junior High School (SMP) level frequently faces challenges due to the abstract nature of the objects, which impacts students' low spatial literacy. This issue is exacerbated by the dominance of conventional teaching methods that lack interactive digital media. This community service activity aims to enhance students' spatial literacy at SMP IT Qoshrul Muhajirin through learning assistance using ethnomathematics-based digibooks. The method employed consists of four stages: Planning, Acting, Observing, and Reflecting. Data were collected through observation, student response questionnaires, as well as pre-test and post-test instruments. The results indicate a significant improvement in students' spatial literacy by 22.70%, with the average score increasing from 43% in the initial stage to 65.70% following the assistance. Furthermore, 91.3% of students provided positive responses regarding the ease of use of the media, and 90.4% felt more motivated in learning. It can be concluded that the use of ethnomathematics-based digibooks is effective as an innovative learning solution capable of integrating digital technology with local cultural values to optimize students' spatial abilities.

Avelinus Lefaan; Ferry Rhendra Pananda Putra Sitorus; Irene Daniella Merahabia

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

Various floods in Jayapura City in early 2025 have caused a number of losses. The problem of the impact of this flood can be solved by reducing the occurrence of flooding again, especially in the long term through the formation of children's character who care about the environment. Activities to increase environmental awareness were carried out by planting flowers focused on children studying at the Rumbel Pelita located at Kali Sunyi, Polda Bhayangkara Public Housing Complex, Buper Waena. The purpose of this community service activity was to increase children's awareness of the surrounding environment through flower planting. The problem posed was how to change children's behavior to care about the environment to prevent flooding. The solution was to increase children's awareness through flower planting at the Kali Sunyi location, Polda Bhayangkara, Buper Waena, Heram District. The method used was through counseling, question and answer sessions, and flower planting activities accompanied by their care. This care was carried out primarily during the learning process at the Rumbel that took place in the future after the community service activity. The results of this community service have been carried out by planting approximately 165 flowers at the Rumbel location, planted by 50 children.

Farhan Maulana Arli; Diva Datul Isma

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The presence of Generation Z, who grew up entirely in the digital era, has triggered a fundamental transformation in Muslim religious practices, where social media has replaced conventional religious institutions as the primary source of religious information. This condition creates a paradox: Gen Z has become a generation that is highly religious online, yet is often disconnected from physical communities and traditional religious authorities. This study aims to analyze the character of Muslim Gen Z religiosity, identify its forming factors, and examine the impact of the digital era on their religiosity. This study employed a descriptive qualitative approach using a library research method. The findings indicate that Muslim Gen Z religiosity is characterized by personalization, flexibility, and digital spirituality, strongly influenced by social media. These characteristics are shaped by massive digital technology accessibility, the effectiveness of contextual Islamic preaching on platforms such as TikTok, as well as spiritual needs and social pressure from the digital environment. The digital era brings positive impacts in the form of increased accessibility and religious literacy, but also negative impacts including shallow religious understanding, vulnerability to information bias, and potential exposure to extreme ideologies. This study implies the importance of an integrated digital religious literacy strategy through critical thinking-based Islamic Religious Education curriculum reform, enhancement of educators' digital capacity, and cross-sector collaboration to strengthen Gen Z's moderate and reflective religious understanding.

Eny Latifah; Diva Ayu Pramiswari; Aicha Widia Dzilfachriah; Arina Faridatul Mahmudah; Alya Khoioni Muhibbah +2 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

Eny Latifah; Diva Ayu Pramiswari; Aicha Widia Dzilfachriah; Arina Faridatul Mahmudah; Alya Khoioni Muhibbah +2 more

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The high volume of fishery waste often poses an environmental burden if not managed appropriately. Conversely, the circular economy concept offers sustainable solutions aligned with Maqasid Shariah principles in environmental preservation (Hifz al-Alam). This study aims to educate and implement the processing of fish waste into high-quality animal feed that meets halal standards (halalan thayyiban). This research employs a qualitative approach using the Asset-Based Community Development (ABCD) method. The stages include socializing the concept of Sharia circular economy, technical training on waste processing, and nutritional content testing of the feed. The findings indicate an 80% increase in community understanding regarding the economic value of waste. Technically, the fish waste processing successfully produced an alternative animal feed with high protein content, free from najis (impurity) through a purification process according to Islamic jurisprudence (fiqh). This education proves that the integration of circular economy and Sharia principles not only reduces environmental impact but also creates sustainable economic added value for local communities.

Maximilian Edward Tjang; Timothy Arthur Harrison; Evan William Woo; Yanto Sandy Tjang; Maria Francisca Widyastuti Estiningtyas +1 more

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

The study aims to analyze the role of digital media as a distracting factor affecting the faith loyalty of Catholic adolescents in their relationship with God amid religious pluralism in Indonesia. The development of digital media has transformed how adolescents understand, express, and live out their faith, while simultaneously presenting both opportunities and ambivalent challenges. This research employs a qualitative approach using a library research method, analyzing various theological, sociological sources, and Church documents. The findings indicate that digital media can serve as a broad and participatory space for expressing faith, but it also has the potential to create distractions in three main dimensions: cognitive, affective, and practical. Cognitively, adolescents experience confusion in understanding faith teachings due to the diversity of information available. Affectively, there is a shift in orientation from a relationship with God toward the pursuit of emotional gratification in digital spaces. Practically, there is a decline in engagement in concrete religious practices. Within the context of religious pluralism, this complexity intensifies and influences the formation of adolescents’ faith identity. This study also finds that digital media does not only have negative impacts but also holds positive potential as a means of deepening faith when used critically and reflectively. Therefore, the role of the Church is essential through contextual, dialogical, and integrative pastoral accompaniment combined with critical digital literacy. Through this approach, adolescents are expected to integrate their digital experiences into a more mature, authentic faith life rooted in a deeper relationship with God.

Petriana Dae Lelangwayan; Intansakti Pius X

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The development of digital technology has brought about significant changes in various aspects of life, including early childhood faith education. Today’s children are growing up in an environment familiar with digital media, making it necessary to adopt a catechetical approach that keeps pace with the times. This article aims to examine the use of digital catechesis as a tool for early childhood faith education. This study employs a qualitative method with a literature review approach, gathering data from books, scientific journals, research articles, Church documents, and other relevant sources. The data is analyzed using descriptive-qualitative methods to understand the benefits, challenges, and role of digital catechesis in fostering children’s faith. Research findings indicate that digital catechesis can serve as an effective, engaging, and interactive medium for helping children learn about the teachings of the faith from an early age. The use of animated videos, religious songs, educational images, and learning apps can enhance children’s interest in learning, attention, and understanding of Catholic faith values. Furthermore, digital catechesis also assists the Church, families, and schools in providing faith education that is more contextual and aligned with the world of today’s children. However, the use of digital media still requires the guidance of parents, teachers, and faith mentors so that children receive proper direction and are protected from the negative impacts of technology. Thus, digital catechesis is a relevant tool in the faith education of young children when used wisely and purposefully. The presence of digital media does not replace the role of faith educators but serves as a tool that enriches the process of proclaiming the faith in the modern era.

Riska Perwita Sari; Ferdi Saviola; Hilyah Farah Firdaus

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid growth of digital commerce has encouraged companies to integrate digital and physical marketing channels to create seamless and consistent customer experiences. This study aims to analyze the role of integrated marketing channels through omnichannel strategies, the utilization of Artificial intelligence (AI), and their impact on customer experience in the context of digital commerce. The study employs a Systematic literature review (SLR) approach by examining relevant scholarly articles related to omnichannel marketing, AI technologies, and customer experience. The findings indicate that integrated marketing channels supported by AI enhance service personalization, customer engagement, operational efficiency, and the quality of interactions between companies and customers. Furthermore, the implementation of omnichannel strategies contributes to higher customer satisfaction and loyalty by providing a more connected experience across multiple customer touchpoints. However, the implementation of integrated marketing channels still faces several challenges, including fragmented channel integration, technological complexity, high investment requirements, and concerns regarding customer data privacy and security. Therefore, effective management of integrated marketing channels is essential for improving customer experience while creating sustainable competitive advantages for companies in an increasingly dynamic digital era.

Annida Bunga Fitria; Nur Azizah Indriastuti

Journal of Educational Innovation and Public Health 2026 Pusat Riset dan Inovasi Nasional

Postpartum depression is a postpartum mental health disorder that significantly impacts maternal well-being, infant development, and family functioning. The high prevalence of postpartum depression in Indonesia is due to limited access to health services, low mental health literacy, and social stigma in the community. This indicates a significant gap between the need for maternal mental health services and the availability of existing interventions, making education a crucial component in efforts to prevent postpartum depression early. This study aims to analyze the prevention of postpartum depression in postpartum mothers through telenursing-based education and screening using the Edinburgh Postnatal Depression Scale (EPDS) in the community. A descriptive case study design was used, involving one respondent, a 25-year-old primigravida mother residing in the Bantul area. The intervention was implemented online via WhatsApp and video calls, including structured health education on postpartum psychological changes, adaptive coping strategies, and the importance of social support. The intervention also included daily remote monitoring of the respondent's condition via the WhatsApp mobile application. The EPDS was administered as a pre-test and post-test to evaluate changes in the respondent's psychological condition. The findings showed a significant decrease in the EPDS score from 16 (moderate depression) to 6 (minimal depression), indicating significant psychological improvement. These results imply that integrating EPDS screening, structured health education, and daily monitoring is an effective and accessible community-based approach to preventing postpartum depression, particularly for mothers with limited mobility and access to health services.

Rabiatul Adawiyah; Rizky Alviansyah; Khusnun Nadiah; Muhammad Yunus; Dianna Ratnawati

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Microplastics are extremely small plastic particles that have become a major concern in public health and environmental studies. This literature review aims to discuss the sources of microplastics, their routes of exposure to the human body, their distribution in organs, and their potential health impacts. The method used was a literature review of scientific articles and reports published from 2021 onward, retrieved from Google Scholar, PubMed, ScienceDirect, and official websites of organizations such as the WHO, OECD, and the World Bank. The review findings show that microplastics originate from plastic waste, synthetic clothing, cosmetics, vehicle tires, and food packaging. These particles have been detected in blood, lungs, the placenta, feces, and various human tissues, indicating that human exposure is widespread. However, evidence from human studies is still limited, so cause-and-effect relationships cannot yet be confirmed with certainty. Based on these findings, further research is needed to better understand the long-term health effects of microplastics. In addition, efforts to reduce single-use plastics, improve waste management systems, and increase public education are essential to reduce exposure and prevent future health risks.

Tansya Hadiansyah Ramdi; Intan Sukmawati; Euis Maesaroh; Aji Nugraha; Taufiq Alamsyah

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to gain an in-depth understanding of the legal reasoning used by judges in the Administrative Court (PTUN) in annulling State Administrative Decisions (KTUN), as well as to examine the legal implications for the parties involved and the overall system of government administration. This research employs a normative juridical method with three approaches: statutory, conceptual, and case approaches. The analysis was conducted qualitatively by studying reference books and reviewing court decisions. The study shows that the annulment of KTUN by PTUN judges is based on three important factors, namely lack of authority (ultra vires), procedural defects, and substantive defects in the decision. In addition, violations of the General Principles of Good Governance (AUPB), such as the principles of legal certainty, prudence, and proportionality, also constitute important considerations for judges. In the judicial process, judges not only consider the formal aspects of the law, but also take into account substantive justice in order to protect citizens’ rights from improper governmental actions. The implications of the annulment of KTUN include the restoration of the plaintiff’s rights through the process of restitutio in integrum, the obligation of administrative officials to revoke or correct the issued decision, as well as the potential impact on third parties involved in the decision. In general, the annulment of KTUN serves as a legal control mechanism over government administration while also encouraging the realization of good and transparent governance within a state governed by the rule of law.

Mays Kariem Jabbar; Bilal Noori Saeed

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Given the important objectives that banks strive to achieve through financial stability and their role in ensuring its continuity and ability to face various economic challenges, many have expanded their policies beyond their traditional functions by adopting a range of additional practices and activities that contribute to strengthening their developmental role in society. Among the most prominent of these practices are corporate social responsibility (CSR) activities, which have become a crucial aspect of the work of contemporary financial institutions. In this context, this research highlights CSR practices in banks. It relied on a sample of nine Iraqi banks listed on the Iraq Stock Exchange, which are characterized by their continued banking operations and regular publication of their annual financial reports. The research period was set from 2014 to 2023, and included a set of statistical tests that incorporated a number of financial determinants as control variables to determine their contribution to enhancing the impact of CSR when included alongside it, and to define the nature of the relationship between the research variables. We have reached a number of conclusions, most notably that when regulatory variables are included in the analysis model, this effect becomes statistically insignificant, which indicates that banks’ interest in internal financial factors still outweighs their interest in social aspects.

Dona Martilova; Muthia Fahira

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

The physiological changes that occur during pregnancy, both physically and mentally, may be rather uncomfortable, particularly in the second and third trimesters. Pregnant women often report back discomfort, muscular aches, trouble sleeping, excessive exhaustion, and irregular sleep patterns. Mothers' physical and mental health as well as the health of their unborn children may be significantly impacted by inadequate sleep quality during pregnancy. To enhance comfort and the quality of sleep during pregnancy, one non-pharmacological technique is to use an aromatherapy maternity pillow. An ergonomic and ecologically sustainable invention to enhance mother comfort during pregnancy was the goal of this research, which intended to produce a Pregnancy Pillow Therapy product with pineapple leaf fiber and aromatherapy. A descriptive research design using a prototype creation technique was used in this study. The stages of the research included problem identification, literature review, product design, material selection, prototype manufacturing, and product evaluation. Data were collected through literature studies and observations related to sleep discomfort in pregnancy, maternity pillow utilization, aromatherapy therapy, and pineapple leaf fiber characteristics. The developed product was designed ergonomically to support the back, abdomen, waist, and legs of pregnant women. The addition of aromatherapy was intended to provide a relaxing effect and improve sleep quality. The use of pineapple leaf fiber also supports environmentally friendly product innovation through agricultural waste utilization. The results indicate that Pregnancy Pillow Therapy has the potential to become a supportive product for improving comfort and sleep quality among pregnant women. Further studies are recommended to evaluate product effectiveness directly among pregnant women.

Usni Caroline Hikaru Simanjuntak; Limunada Umbase

Anugerah : Jurnal Pendidikan Kristiani dan Kateketik Katolik 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

To address the negative impacts of teenage romantic relationships on peer dynamics and academic achievement at SMP Negeri 5 Sipahutar, school authorities implemented a regulation prohibiting dating, in line with Pancasila character education principles. This study aimed to evaluate the influence of this policy on fostering positive social behavior among ninth-grade students. The research employed a quantitative descriptive approach and involved 81 students as respondents. Data were collected using a four-level multiple-choice agreement questionnaire consisting of ten items. The analysis results showed a total score of 2707, a mean score of 33.42, a standard deviation of 4.8, and an average scale score of 3.34. The findings revealed that 78.2% of students agreed that the regulation encouraged peer cooperation, improved discipline in obeying school rules, and supported effective group learning. In addition, the policy appeared to contribute to a more positive school environment by reducing distractions associated with adolescent dating behavior. These findings indicate that school-based regulations can play an important role in shaping adolescent character and social behavior based on national values. Therefore, such policies may serve as an effective preventive strategy for educational institutions that aim to strengthen character education and promote responsible student conduct.

Nufus Farichah

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The quick advancement of digital technology has drastically changed the social and religious life of Indonesian teenagers. The purpose of this study is to investigate how pupils at Al Muslim Junior High School's daily worship practices, self-control, and fear of missing out (FoMO) affect the principles of Islamic Religious Education (PAI). The study used a quantitative methodology with a causal and correlational design. All students in grades VII, VIII, and IX made up the study population for the 2025–2026 school year. Using the Slovin formula, a proportionate stratified sample of 171 students with a 5% margin of error was chosen. A five-point Likert scale questionnaire was used to gather data. The Pearson Product-Moment correlation (r > 0.30) was used to evaluate validity, while Cronbach's Alpha (α > 0.70) was used to test reliability. Multiple linear regression using SPSS version 26 was used for quantitative analysis, beginning with traditional assumption tests for heteroscedasticity (Glejser), multicollinearity (VIF), and normality (Kolmogorov-Smirnov). According to the analysis results, self-control had a substantial, favorable impact on the practice of PAI values, but FoMO had no significant influence (β = -0.034, p = 0.530).

B. Syukroni Baso; Abdul Sakti

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Community service activities with the theme "My Home is My First Madrasah" were held on September 20, 2025 in Tarowang Village, South Galesong District, Takalar Regency. This activity aims to provide education to the community, especially parents and children, regarding the importance of the role of the family as the first and primary educational institution in the formation of children's character. The activity methods used were educational lectures, discussions, and question and answer sessions which took place from 08.30 to 12.30 WITA. The results of the activity showed that participants gained a better understanding of the importance of parental role models, the habituation of religious values, effective communication within the family, and the importance of maintaining a clean home environment as part of children's character education. The enthusiasm of the participants was seen through active participation in the discussion and question and answer sessions. This activity had a positive impact in the form of increased parental awareness in implementing good parenting patterns, the formation of positive habits in the family, and increased public concern for a clean and harmonious environment. Thus, the "My Home, My First Madrasah" outreach program is expected to be the first step in developing a generation with noble character, religious character, and responsibility in family and community life.

Yulianty Mozin; Alfiyah Agussalim; Putri Salsabila Naleko; Wulandari Mantali; Siti Nafisyah Tulong +2 more

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This study aims to examine how nepotism can manifest through the role of informal institutions and its influence on administrative integrity within the bureaucracy. The method used is literature analysis by examining various related scientific references, such as books, journal articles, and research, which are then analyzed descriptively and analytically through identification, classification, and data integration. The research findings indicate that nepotism does not only arise from weaknesses in the official system, but is also strongly influenced by the existence of informal institutions such as personal networks, social norms, and organizational culture. This practice tends to persist within a system because it gains social recognition, making it difficult to overcome solely with regulations. The consequences include a decline in employee professionalism, weak accountability, and erosion of administrative integrity, which impacts on reduced public trust in government institutions. The implications of this study indicate that a comprehensive approach is crucial in bureaucratic reform, through strengthening the official system and changing organizational cultural values ​​to produce transparent, accountable, and dignified government management.

Gadis Eka Fitri Sibarani; Desy Safitri; Sujarwo Sujarwo

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2026 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

Flooding is one of the most frequent disasters in DKI Jakarta and contributes not only to physical and economic losses but also to the emergence of various psychological problems among affected communities. This study aims to analyze the psychological impacts of post-flood disasters, particularly among vulnerable groups such as children and the elderly, and to examine the effects of repeated flood exposure on mental health conditions. This study employs a literature review method with a qualitative descriptive approach through the identification and synthesis of relevant scientific sources. Data analysis was conducted using content analysis to identify patterns, relationships, and trends in research findings. The results indicate that flooding is associated with psychological disorders such as stress, anxiety, depression, and post-traumatic stress disorder (PTSD), with varying levels of severity. Repeated exposure to flooding has been shown to increase individuals’ vulnerability to mental health problems and reduce psychological well-being. However, protective factors such as social support, religiosity, emotional regulation abilities, and adaptive coping strategies play a significant role in strengthening resilience and accelerating psychological recovery. The findings highlight the importance of a holistic disaster management approach that integrates mental health services, strengthens community capacity, and enhances preparedness education to improve the psychological resilience of flood-affected communities.

Elia Rossa; Nurasia Natsir

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the effect of total risk on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Total risk is operationalized through the systematic risk proxy (Beta/β), estimated via the Capital Asset Pricing Model (CAPM) framework as the covariance between individual stock returns and the market return divided by the variance of market returns, using the Jakarta Composite Index (JCI) as the market benchmark. Firm performance is measured through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is operationalized following Gerson et al. (2025) as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies, with model selection guided by the Chow and Hausman specification tests. The Fixed Effect Model (FEM) is adopted for ROA, ROE, and SG, while the Random Effect Model (REM) is applied for Tobin’s Q. Results indicate that systematic risk exerts a significant negative effect on ROA (β = −0.312; p < 0.01) and ROE (β = −0.278; p < 0.01), but is statistically non-significant for Tobin’s Q, suggesting that capital market pricing in Indonesia does not fully incorporate systematic risk information. Critically, systematic risk exerts the largest and most significant negative effect on sustained growth (β = −0.347; p < 0.01), revealing a dual transmission mechanism through which risk suppresses ROE while simultaneously inducing more conservative dividend policies, both of which constrain long-run growth sustainability. These findings carry important implications for corporate risk management strategy and empirically enrich the literature on risk, performance, and growth in emerging capital markets.

Janet Wilsye Litualy; Sitti Fatimah Kamaruddin; Engrith Grafelia Leunupun; Thimotina Killay; Fanny Monica Anakotta +2 more

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

Raining on the preparation of financial statements based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) for the management of Village-Owned Enterprises (BUMDes) is one of the community service programs aimed at improving the ability of BUMDes administrators in preparing financial statements in accordance with applicable accounting standards. In this activity, SAK EMKM serves as a guideline in preparing more transparent and accountable financial reports. This program is expected to provide a positive impact on village financial management while strengthening the performance of BUMDes in carrying out its role as a driver of the village economy. The activity was implemented through a practical approach involving BUMDes administrators directly. The training was complemented with simulations and case studies to help participants better understand the process of preparing financial statements based on SAK EMKM. In addition, this training also aimed to increase the awareness of BUMDes administrators regarding the importance of accountability and transparency in financial management as part of efforts to achieve good village governance.