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Luhgiatno Luhgiatno; Daniel Kartika Adhi; Susanti Wahyuningsih; Panca Wahyuningsih

Jurnal Pengabdian Masyarakat Sains dan Teknologi 2026 Fakultas Teknik Universitas Cenderawasih

The purpose of this community service activity was to improve the financial accountability of cooperatives by developing a PERSUS on the KPUD Kieskendo in Panunggalan Village, Pulokulon District, Grobogan Regency. The activity was conducted through a workshop and mentoring session involving the cooperative's management and supervisory board. It began with a presentation on the importance of financial accountability, good cooperative governance, and the implementation of SAK EP. The identification results indicated that the cooperative lacked a written accounting policy for internal oversight, financial reporting, and transaction recording. Next, the community service team drafted a PERSUS, which regulates financial reporting, cash and bank management, loan receivables, the formation of CKPN, internal supervision, related party transactions, and fraud prevention. To align the policy with the cooperative's operational needs, discussions on the draft were conducted through participatory, article-by-article discussions. The results of the activity indicated that the management and supervisory board had a better understanding of the benefits of accounting policies for increasing transparency and accountability in cooperative management. It is hoped that the PERSUS will serve as an official guideline for creating more professional, transparent, and sustainable cooperative governance.

Saidala , Ravi Kumar; Pashayev, Amirkhan; Hasanov, Tofig

TechComp Innovations: Journal of Computer Science and Technology 2026 Pusat Riset dan Inovasi Nasional Mabadi Iqtishad Al Islami

This study explores the role of artificial intelligence in strengthening cybersecurity threat detection frameworks for next-generation network environments. The rapid expansion of cloud computing, Internet of Things ecosystems, and distributed digital infrastructures has significantly increased cybersecurity risks and operational vulnerabilities. Traditional cybersecurity systems often struggle to detect sophisticated and evolving threats due to their dependence on static detection mechanisms. Using a qualitative research approach and content analysis method, this study examines recent developments in artificial intelligence, machine learning algorithms, and intelligent cybersecurity frameworks. The findings indicate that AI-driven cybersecurity systems improve real-time threat detection, anomaly identification, automated monitoring, and predictive security analysis. Machine learning technologies such as Random Forest, Support Vector Machine, and deep learning models demonstrate strong potential for enhancing intrusion detection accuracy and reducing false positive rates. The study also identifies critical challenges related to ethical governance, privacy protection, computational complexity, and adversarial attacks in AI-based cybersecurity systems

Dadang Iskandar Mulyana; Sopan Adrianto; Tatinia Arda Rizqi Amalia; Putri Elsa Widiastuti

International Journal of Electrical Engineering, Mathematics and Computer Science 2026 Asosiasi Riset Teknik Elektro dan Infomatika Indonesia

Sign language recognition is one of the areas of image recognition and image processing technology that is developing rapidly in human-computer interaction. This technology really helps the deaf and speech impaired in communicating with non-disabled people. This research aims to examine the optimization of an object tracking system in sign language using the Gaussian Mixture Model (GMM) and Kalman Filter by including the Region of Interest (ROI). The proposed system consists of three main components, namely hand detection, object extraction, and classification. Hand detection is done using the Kalman Filter to track hand movements accurately. Next, Region of Interest (ROI) features, such as shape, direction and movement features, are extracted from the detected part of the hand. These features are fed into a Gaussian Mixture Model (GMM) classifier, which can recognize sign language based on the extracted features. With the combination of GMM and Kalman Filter in this research, it can increase accuracy in object tracking, reduce interference from the background, and ensure the tracking focus remains on important objects. The dataset used is in the form os SIBI alphabet symbols, namely A-Z with the amount of data for each class, namely 620 images. Based on the research result, model testing using GMM, Kalman Filter and ROI produces higher accuracy of 99%, while model testing using GMM and ROI produces accuracy of 90%.

Chintia Margareta; Fitri Ekasari; Nurhalina Sari

Jurnal Kesehatan Amanah 2026 Universitas Muhammadiyah Manado

Background: Stunting threatens the future of the nation’s next generation, until 2022 the National stunting incidence rate (21,6%) is still high including in Lampung Province (15,2%) and Pesawaran Regency ranks first for children who experience stunting where the incidence of stunting increased from the previous year to 25,4%. Based on the data of Public Health Office of Pesawaran Regency the highest incidence of stunting is Public Health Center of Kedondong with a total of 124 children out of a total of 584 stunted children. Research method: analytic survey research with a cross sectional approach. The population of the research is all mothers and children aged 12-23 months, while the number of samples from 12 villages obtained as many as 110 respondents. Sampling technique using is proportional simple random sampling and the data obtained in the analysis using is logistic regression. Research results: maternal height (OR= 9.836, pV=0.001) and IMD (OR=4.326, pV= 0.011) were the most dominant factor associated with the incidence of stunting in Kedondong District Pesawaran Regency in 2023. Special attention needs to be given to pregnant women who have a height <150cm to be able to prioritize nutritional intake in 1000 HPK, starts from the pregnant until the child is 2 years old, especially the high intake of protein and ensure when the child is born must get IMD to avoid risks of stunting and avoid passing on short stature to the next generation.

Dzaky Isyuniandri; Lia Yunita

Jurnal Pengabdian Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The health of elementary school-aged children is a crucial phase for physical growth and cognitive development, but the school environment is often vulnerable to the spread of disease due to a lack of understanding of hygiene. This community service activity aims to increase students' awareness of the dangers of germs at SD Negeri Sumberbulu 1 through education on Clean and Healthy Living Behavior (PHBS) with a primary focus on Handwashing with Soap (CTPS). The implementation method is carried out through three stages: preparation and coordination, educational implementation using animated videos and live demonstrations of the 6 steps of CTPS, and the follow-up stage. The results of the activity showed that the use of visual media and icebreakers effectively increased students' enthusiasm and understanding in absorbing the health steps taught. As a form of sustainability, the team coordinated with the school, which then expressed its willingness to integrate the CTPS scheme into the school's daily routine independently. Thus, this program successfully transformed healthy behavior into a permanent school culture to maintain the quality of life for the next generation.

Putri Dwi Archningtia; Ardhiana Syifa Miftahul Jannah; Siti Nadiyah Khasanah; Elen Inderasari

This research is motivated by the shortcomings in the Indonesian Language Textbook for Grade X Published by the Ministry of Education, Culture, Research, and Technology, Revised Edition 2023, in the form of inconsistent material presentation patterns, imbalance in linguistic and literary aspects, and unequal distribution of materials. This research study aims to assess the content suitability of the Indonesian Language Textbook for Grade X Published by the Ministry of Education, Culture, Research, and Technology, Revised Edition 2023. The method applied in this research is content analysis. The findings of this study indicate that chapters I to VI in the book have met or fulfilled the five indicators of content suitability according to Hartono (2016), although chapter IV is less suitable for the depth and breadth of material indicators because it does not include material on the structure of poetry. However, overall, this textbook is very suitable for use as a primary reference book in learning Indonesian. Thus, this study can be an evaluation material for textbook writers to complement the shortcomings in the next edition of new Indonesian language books.

Dinda Ayu Lestari; Tuhfatul Ulya; Steve Pratama Tanjaya; Faolananda Qurrota A'yun; Ida Ayu Adriani Maheswari +2 more

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Pneumonia is one of the leading causes of morbidity and mortality among children aged 0–18 years worldwide. Appropriate treatment is crucial for improving treatment outcomes and preventing complications and antibiotic resistance. This literature review aims to analyze treatment options for pneumonia in pediatric patients based on articles published in PubMed from 2024 to 2025. The method used involved searching for articles with the keywords “(Case Reports) AND (pneumonia) AND (in children)” using filters for free full text, case reports, English language, human subjects, and the 0–18-year-old age group. Of the 71 articles identified, 10 met the inclusion criteria. The review results indicate that pneumonia treatment in children is dominated by the use of antibiotics and supportive care. In cases of severe pneumonia and necrotizing pneumonia, intensive antimicrobial therapy, close monitoring, and management of complications are required. Modern diagnostic tests such as bronchoalveolar lavage fluid (BALF), rapid syndromic arrays, and metagenomic next-generation sequencing (mNGS) help identify pathogens more quickly and accurately, thereby allowing for more targeted therapy. Additionally, corticosteroids and immunoglobulins are used as adjunctive therapies in cases of severe inflammation. Accurate diagnosis and individualized therapy selection play a crucial role in improving clinical outcomes for pediatric pneumonia patients. 

Dinda Ayu Lestari; Tuhfatul Ulya; Steve Pratama Tanjaya; Faolananda Qurrota A'yun; Ida Ayu Adriani Maheswari +2 more

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Pneumonia is one of the leading causes of morbidity and mortality among children aged 0–18 years worldwide. Appropriate treatment is crucial for improving treatment outcomes and preventing complications and antibiotic resistance. This literature review aims to analyze treatment options for pneumonia in pediatric patients based on articles published in PubMed from 2024 to 2025. The method used involved searching for articles with the keywords “(Case Reports) AND (pneumonia) AND (in children)” using filters for free full text, case reports, English language, human subjects, and the 0–18-year-old age group. Of the 71 articles identified, 10 met the inclusion criteria. The review results indicate that pneumonia treatment in children is dominated by the use of antibiotics and supportive care. In cases of severe pneumonia and necrotizing pneumonia, intensive antimicrobial therapy, close monitoring, and management of complications are required. Modern diagnostic tests such as bronchoalveolar lavage fluid (BALF), rapid syndromic arrays, and metagenomic next-generation sequencing (mNGS) help identify pathogens more quickly and accurately, thereby allowing for more targeted therapy. Additionally, corticosteroids and immunoglobulins are used as adjunctive therapies in cases of severe inflammation. Accurate diagnosis and individualized therapy selection play a crucial role in improving clinical outcomes for pediatric pneumonia patients. 

Agnes Rantesalu; Hardianti Hardianti; Adillah Imansari

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2026 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Background: The prevalence of Chronic Energy Deficiency (SEZ) of pregnant women nationally is still 16.9%, and anemia reaches 27.7%, so the development of local food-based Supplementary Feeding (PMT) is needed. Brownies with the substitution of red spinach as a source of iron and purple sweet potato flour as an energy source have the potential to be developed as an alternative to PMT. This study aims to determine the acceptability and nutritional content of red spinach brownies with the addition of purple sweet potato flour as an interlude food for pregnant women. Method: Design using the Complete Random Design (RAL) method. The formulation of making brownies consists of three treatments with a comparison between (red spinach pureee and purple sweet potato flour) as follows: F1 (50:50), F2 (60:40), and F3 (40:60). The acceptance test was conducted using a hedonic test of color, aroma, taste, and texture on 30 semi-trained panelists. Analysis of nutritional content includes moisture content (thermogravimetry), ash content (dry ashing), protein (Kjeldahl), fat (Soxhlet), carbohydrates (by difference), and Fe (Atomic Absorption Spectrophotometry). The data were analyzed using the Kruskal-Wallis test. Research Results: The acceptability test showed that there was no significant difference between the formulations. The F3 formulation with a ratio of 40% red spinach pureee and 60% purple sweet potato flour obtained the highest preference value and was determined as the best formulation. The nutritional content of the F3 formulation includes protein 10.447%, fat 8.047%, carbohydrates 1.5579%, Fe 0.0005%, moisture content 20.68%, and ash content 1.4875%. Conclusion: There was no significant effect of each formulation on the acceptability of Brownis Suggestion: It is hoped that the next researcher can improve product formulation and processing processes to maintain and increase iron (Fe) levels in brownies.

Angga Setyawan; Hendri Wahyudi; Reza Aditya Angga Putra

Jurnal Sistem Informasi dan Ilmu Komputer 2026 International Forum of Researchers and Lecturers

This study presents an innovation design for an Internet of Things (IoT)-based watering and liquid fertilizer control system for chili plants using a NodeMCU ESP32. The main problem addressed is the manual watering and fertilizing process, which makes it difficult for farmers to monitor soil moisture, temperature, air humidity, and light intensity in real time. The recommended method used in this draft is Research and Development (R&D) with a prototyping approach because the study focuses on designing, building, integrating, and testing an IoT device through iterative stages. The system is designed using a soil moisture sensor, DHT11, LDR sensor, two-channel relay, two 12 V DC pumps, 16x2 I2C LCD, and the Blynk Mobile application for remote monitoring and control. Sensor data are transmitted to Blynk as percentage values and plant condition statuses, while the water and fertilizer pumps can be controlled using virtual buttons. The control logic defines the optimal condition for chili plants based on soil moisture of 60-80%, temperature of 25-30°C, air humidity of 60-80%, and light intensity of 50-90%. Prototype documentation and functional testing data will be completed in the next stage.

Muhammad Irham; H. Mustadi

Jurnal Manajemen dan Pendidikan Agama Islam 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The Qiroati method is an instructional approach to reading the Qur’an that emphasizes direct practice of tartil recitation in accordance with the rules of tajwid. This method is practical, systematic, and implemented gradually, meaning that learners are not allowed to proceed to the next level before achieving fluency at the current stage. One of the main challenges in learning to read and memorize the Qur’an is the limited use of structured teaching methods, as some teachers still rely primarily on personal experience and conventional reading approaches. This condition contributes to students’ lack of fluency in reading and memorizing the Qur’an, as well as decreased learning motivation due to monotonous and less effective instructional practices. This study aims to examine the implementation of the Qiroati method in improving students’ Qur’anic reading ability within the Tahfidzul Qur’an program at SMP Daruttaqwa Full Day School. The findings are expected to provide useful insights for educators and contribute to academic knowledge. This research employs a field research design with a descriptive qualitative approach, focusing on describing the application of the Qiroati method in enhancing students’ reading ability in relation to Qur’an memorization. Data were collected through interviews, tests, and documentation, while data analysis involved data collection, data display, and conclusion drawing. The results indicate that the implementation of the Qiroati method effectively improves students’ ability to read the Qur’an in the Tahfidzul Qur’an program. This is evidenced by the improvement in students’ reading scores compared to their previous performance. In practice, the method involves teachers modeling correct recitation, followed by students reading collectively. Therefore, the Qiroati method not only enhances students’ accuracy in reading the Qur’an but also fosters a more engaging and effective learning environment.

Fendi Fendi

Coram Mundo : Jurnal Teologi dan Pendidikan Agama Kristen 2026 Sekolah Tinggi Teologi Injili Arastamar (SETIA) Ngabang

Modern urban churches, specifically Gereja Bethel Indonesia (GBI) PRJ Jakarta, face challenges in bridging the intergenerational gap in leadership regeneration. This research aims to reformulate the paradigm of church leadership towards the next generation by exploring the theological meaning of Jesus' act of washing His disciples' feet based on the text of John 13:12-17. Using a qualitative method through a library research approach as well as textual and contextual biblical analysis, this study deconstructs the concept of worldly elitist power into a servant leadership model. The results of the expository analysis show that Jesus validated His historical and political authority not through social status distance, but through incarnational ministry, relational proximity, and role modeling. As a practical implication for the quality of ministry at GBI PRJ Jakarta, these findings recommend a strategic transition from a one-way communication leadership style to relational mentoring, the empowerment of the younger generation through the delegation of authority, and the tangible modeling of integrity. In conclusion, the improvement of shared ministry quality highly depends on the willingness of church leaders to lay aside structural egos and disciple the younger generation through the example of humility centered on the work of the cross of Christ.

Nabeel Fazle Mawla Buntaran; Safrizal Safrizal

JURNAL PENELITIAN SISTEM INFORMASI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to examine user opinion tendencies toward Gojek services by integrating Random Forest and K-Means Clustering approaches. The dataset consists of 15,000 user reviews collected throughout 2025 using web scraping techniques. The initial stage focuses on data preprocessing, including text cleaning, case normalization, tokenization, removal of non-informative stop words, and lemmatization to restore words to their base forms. Subsequently, sentiment labels are assigned using a lexicon-based approach. The next phase involves classification modeling through Random Forest to identify sentiment tendencies, while K-Means Clustering is employed to uncover latent patterns within the opinion data. The findings indicate that the Random Forest model achieves an accuracy level of 0.878, demonstrating strong performance in distinguishing positive and negative sentiments, as reflected by f1-scores of 0.932 and 0.818, respectively. However, the model shows limitations in consistently identifying neutral sentiment. In contrast, the implementation of K-Means Clustering successfully categorizes the data into three primary clusters, providing a more structured representation of user opinion characteristics. Overall, these results offer empirical insights that can serve as a strategic reference for enhancing the quality of Gojek’s service delivery.

Benhard Siagian; Elsa Tri Mukti; S. Nurlaily Kadarini

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

Population growth and socio-economic activities increase traffic volume, affecting the performance of the Raden Kusno – A. Djaelani – Sujarwo signalized intersection. This study aims to analyze the intersection’s current performance, estimate its condition over the next five years, and formulate alternative treatment strategies. The research data include geometric characteristics, signal timing, vehicle speed, and traffic volume obtained from CCTV recording over a three-day observation period from moning to evening, as well as population and vehicle data for projection. The intersection performance was analyzed using the PKJI 2023 approach and VISSIM simulation. Under current conditions, the intersection operates at LOS E with delays of 45,12 seconds (PKJI 2023) dan 60,56 seconds (VISSIM). In the five-year projection, delays increase to 48,97 seconds with LOS E (PKJI 2023) and 131,29 seconds with LOS F (VISSIM). Modifying the signal from four to three phases with a 70-second cycle improves the current condition to LOS C, with delays of 24,50 seconds (PKJI 2023) and 29,43 seconds (VISSIM). For the five-year projection, adding a continuous left-turn lane results in LOS D with 27,04 seconds (PKJI 2023) and LOS C with 32,01 seconds (VISSIM).

Dian Erliyani; Slamet Riyadi

Karawo : Journal of Community Service (KJCS) 2026 Lembaga Pengabdian Masyarakat Universitas Ichsan Gorontalo

This activity aims to improve the knowledge, awareness, and anti-corruption competency of final-year maritime cadets from all APPI member universities regarding international and national maritime anti-corruption regulations, further strengthening the ethical decision-making abilities of maritime cadets in dealing with corrupt situations in ports and on ships through a simulation approach based on real cases. This activity is designed as a participatory educational workshop with an active and experiential learning approach to adult learning (andragogy), which allows the implementation team to simultaneously collect scientific data on the effectiveness of workshop interventions in increasing participants' anti-corruption knowledge and awareness. The activity is carried out through three main stages that are systematically structured, namely the preparation stage, the implementation stage, and the evaluation and follow-up stage. The results of the activity confirm the effectiveness of the participatory workshop approach based on real case simulations (experiential learning) in significantly increasing knowledge and changing anti-corruption attitudes of maritime cadets in a relatively short duration. Furthermore, cadets have a stronger stock of knowledge, awareness, and moral commitment to deal with corrupt situations in the work environment. It is concluded that the participatory workshop approach based on real-life case simulations is an effective, efficient, and replicable strategy in empowering the next generation of Indonesian seafarers to face the challenges of corruption in the global maritime industry.

Fifi Amelia Sitinjak; Putrizal Nada Yasmin; Rahmi Anggita Lubis; Zahira Salsabila

Jurnal Riset Rumpun Ilmu Bahasa 2026 Pusat riset dan Inovasi Nasional

This research is driven by the significance of examining language meaning, particularly connotative meaning which is often used to convey implicit messages in literary works. Folktales, as one type of oral literature, often utilize character names that carry specific meanings, such as Malin Kundang from Minangkabau. The aim of this research is to uncover the connotative meaning of the character name “Malin Kundang”, as well as its relationship with the moral and cultural values of the society. The methodology involves qualitative research using semantic analysis and a descriptive approach. Data were collected from the Malin Kundang folktale text thru library study and documentation techniques. Next, the processes of identification, classification, and interpretation of meaning were done in order to examine the data. The research result show that denotatively, the name Malin Kundang only functions as the identity of the character, but connotatively, it functions as a symbol of a disobedient child who does not respect their parents. The meaning is formed from the plot of the story and reinforced by the Minangkabau cultural values that uphold respect for parents. The implications of this research indicate that the naming of characters in folklore is not only linguistic but also reflects the moral and cultural values inherited by society.

Seni Kamalia Rizki Fathullah; Ni Ketut Sari Adnyani

Konsensus : Jurnal Ilmu Pertahanan, Hukum dan Ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Constitutional Court Decision No. 135/PUU-XXII/2024, which separates the schedules for national elections (2029) and regional elections (2031), has the potential to create a legislative vacuum or institutional void in the Regional People’s Representative Councils (DPRD) during the 2029–2031 transition period. This is because the terms of office for DPRD members elected in the 2024 elections end in 2029, while the next elections will not be held until 2031, and there are currently no transitional provisions governing the mechanism for filling these vacancies. This study aims to analyze the legal implications of the decision regarding the potential for a DPRD vacancy and to evaluate the limits of the Constitutional Court’s authority in determining the design of synchronized elections. Using a normative legal research method with legislative, conceptual, and case-based approaches, this study identified three alternative mechanisms for filling DPRD vacancies: by-elections, term extensions, or amending the law with transitional provisions. The term extension option is deemed the most proportionate as it prioritizes legal certainty and legitimacy. This ruling has also sparked debate as it is viewed as exceeding the Constitutional Court’s authority as a negative legislator and entering the realm of open legal policy, although substantively it opens space for strengthening local democracy. The government and the House of Representatives are recommended to immediately revise the Election Law and the Regional Government Law by adding transitional provisions that explicitly regulate the mechanism for filling vacancies in the Regional People’s Representative Council (DPRD) during the 2029–2031 transition period in a careful and participatory manner.

Dormis Bili; Yulius Nahak Tetik; Mitra Permata Ayu

Merkurius : Jurnal Riset Sistem Informasi dan Teknik Informatika 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Kalingara Village still faces various obstacles in financial administration. Problems in general occur such as manual financial records, a long-time report making process, and data storage that is less organized and prone to loss or damage. This condition makes it difficult for village officials, especially the treasurer and village secretary, to search for data, prepare reports, and make decisions based on valid and up-to-date financial data. This research uses software engineering research methods with descriptive and qualitative approaches. This research is focused on the process of designing and developing a web-based information system for village financial administration, which aims to solve real problems in Kalingara village. The design of the Village financial administration information system in presenting information can be used as a reference in the development of the system by the next researcher and facilitate the creation of an information system for the processing of financial administration data in the village.

Nelvi Datu Rombe

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

Considering the importance of the next generation in the church, children must be empowered to be better. Therefore, this research can be a work that provides education about the influence of technology on Sunday school children at the Imanuel Batubara' Ra'Bung church which can be used as an instrument to help them in developing better thinking patterns. The research method used is a qualitative research method with a descriptive approach to describe the reality of the reality that occurs in the field. The qualitative method is applied through library research and field analysis. The library study is applied by finding supporting theories that are relevant to the research. Furthermore, a descriptive approach is applied through interview techniques and field analysis. Interviews were conducted by the author through field research and social analysis. The theories applied by the author are theories about counseling, theories about the church and theories about social assistance. The results of this study are that Sunday school teachers and child care providers must work together to help Sunday school children know God well and also be able to lead themselves in a better direction.

Leony Agustine; Febrisi Dwita; Andri Andri; Eka Widiawati Wijaya Kusuma; Adrianus Trigunadi Santoso

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to improve the ability of farmers in East Singkawang Regency to prepare simple and structured financial reports. Prior to the activity, most farmers had not maintained regular financial records, thus experiencing difficulties in identifying production costs, revenue, and profitability. The implementation method included socialization of farm financial management, training in preparing simple financial reports, and intensive mentoring. This activity involved 20 farmers as community service partners. Evaluation was conducted through comparing conditions before and after the activity using pre- and post-test instruments and observing financial record keeping results. The results showed a 45% increase in farmers' understanding of financial reporting concepts, as well as a 50% increase in their ability to prepare simple profit and loss and cash flow statements. Furthermore, 83% of participants were able to record business transactions independently and sustainably after the mentoring activity. The implementation of simple financial reports also helped farmers identify production cost structures and determine business plans for the next planting season. This community service activity contributed to strengthening the application of financial management in farming businesses and supported increased transparency, efficiency, and economic sustainability for farmers in East Singkawang Regency.