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Oksa Marani; Dahmiri Dahmiri; Dessy Elliyana

Pusat Publikasi Ilmu Manajemen 2026 Fakultas Ekonomi & Bisnis, Univ

This study aims to determine and analyze the impact of the work environment on employee job satisfaction at the Human Resources Development Agency (BPSDM) of Jambi Province. The research is motivated by the importance of a supportive work environment in creating comfort, increasing motivation, and improving employee job satisfaction, since preliminary observations found several work-environment problems such as inadequate room cooling, disrupted toilet water supply, and unstable Wi-Fi network. This study used a quantitative approach with an associative research design. The population consisted of 75 employees, all of whom were used as the sample through a saturated sampling technique. Data were collected using a four-point Likert-scale questionnaire and analyzed with validity tests, reliability tests, classical assumption tests, and simple linear regression using SPSS. The results show that the work environment has a significant impact on employee job satisfaction, evidenced by a significance value smaller than 0.05, with a coefficient of determination of 61.8 percent. This indicates that the better the work environment, both physical and non-physical, the higher the employee job satisfaction. This research is expected to serve as a consideration for the agency in improving the quality of the work environment to support employee job satisfaction and performance.

Atikah Nur Faizah; Sinta Julia Sahputri; Alfira Angelica Oktavia; Revi Ani Sundari; Aris Dwi Saputra +2 more

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

This community-based project aimed to analyze the cash management system of the micro, small, and medium enterprise (MSME) Bakpia Juwara Satoe and develop recommendations to improve the company's financial performance. Cash management is a crucial but often overlooked aspect of MSME financial management, which can lead to cash flow problems, inaccurate record keeping, and poor management decisions. The methodology used included qualitative data collection through direct observation, in-depth interviews, and financial statement analysis. The project findings revealed that Bakpia Juwara Satoe lacked a functioning cash management system. There was no separation between cash receipts and disbursements, no standardized system for handling cash, and transaction recording remained manual and inconsistent. As part of the project, standard operating procedures (SOP) for cash management were developed, financial accounting training was conducted, and support was provided in creating simple cash flow statements. Following the implementation of these measures, record accuracy increased by 78%, and cash losses were reduced. It was determined that the implementation of efficient cash management contributed significantly to the improvement of Bakpia Juwara Satoe's financial performance.

Gerit Dewise Renciana Nenohalam; Putri Yosina Kollo Wijaya; Ferdi Markus Lanata; Petrus Selestinus Mite; Lasarus Jehamat

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

Children with special needs, particularly those with intellectual disabilities, often experience difficulties in emotional development, communication skills, and social interaction. These conditions may make it challenging for them to express their feelings, regulate their emotions, and adapt to their surroundings. Based on observations conducted at SLBN Pembina Kupang, several children were found to be easily angered, lacking in self-confidence, and experiencing difficulties in social interaction. The implementation of this program consisted of three stages: preparation, implementation, and evaluation. The program began with coordination with the school, the preparation of coloring materials and equipment, and the selection of participants. Subsequently, the children participated in play therapy through coloring activities under the guidance of the service team and teachers. Evaluation was carried out by observing the children's participation, changes in emotional expression, and social interaction skills throughout the activities. The results showed that play therapy through coloring activities had a positive impact on the children's emotional development. The children became calmer, more confident, and better able to express their feelings. In addition, the activities helped improve their social skills, cooperation, concentration, discipline, and fine motor skills. Therefore, play therapy through coloring activities can serve as an effective, simple, and sustainable intervention to support the emotional development of children with special needs at SLBN Pembina Kupang.

Alifia Putri Widanti; Salma Nurpita Utami; Yusi Yuferina; Recky Recky

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

The purpose of this study is to identify the level of influence  of job description and workload on the job satisfaction of monthly contract employees at PT Multi Garmenjaya. Through  a cross-sectional  survey method, this study applies a descriptive and associative research design. The data collection was carried out through the distribution of a combination  of online (Google Form) and offline (print questionnaire) questionnaires to 87 respondents who were selected as a sample of the entire population totaling 677 monthly contract employees. Based on the results of hypothesis testing, it was found that the position description variable had a positive and partially significant influence on employee job satisfaction, with a calculated t-value of 5.529 and a significance level of 0.0000. On the other hand, the workload variable was also found to show a positive and significant influence on employee job satisfaction partially, with a calculated t  value of 1.327 and a significance value of 0.188. When tested simultaneously, the two independent variables were proven to have a significant effect on the job satisfaction of contract employees, with  an F score of 27.772 and a significance value of 0.0000. As for the Adjusted R Square value,  a value of 0.384 was obtained. This figure means that the ability of the variable job description and workload in explaining the ups and downs of the job satisfaction of PT Multi Garmenjaya's monthly contract employees is 38.4%. Meanwhile, the other percentage, which is 61.6%, is influenced by other factors or variables that are not studied and studied in this research model.

Qosdan Dawami; Mohammad Sakir; Ali Mu’tafi

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

The objective of this study is to determine the influence of teacher teaching style on student learning motivation in Islamic Religious Education at SMP Muhammadiyah 1 Wonosobo. The approach used in this study is a quantitative approach with a causal associative method. Data collection was conducted through the distribution of questionnaires to 144 respondents selected using probability sampling technique. Data were collected using questionnaires for the learning motivation variable and the teaching style variable. The technique analysis applied in this study is a simple linear regression analysis with the help of SPSS program. The results of this study indicated the the teacher teaching style has a significant and positive influence on student learning motivation in Islamic Religious Education subjects at SMP Muhammadiyah 1 Wonosobo. This result was proven by the results of the T-test which showed that the significance value of the regression model of this study is greater than the significance level value. Based on these results, it is suggested for Islamic Religious Education teachers at SMP Muhammadiyah 1 Wonosobo to apply adaptive and innovatice teaching style to maintain and increase student learning motivation.

Sri Adella Fitri; Salwa Assyfa Yusri; Suci Rahmadani; Viola Agnesya; Zainia Jannah +1 more

Jurnal Mutiara Ilmu Akuntansi (JUMIA) 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

Alya Astrie Yonanda; Candra Mustika; Parmadi Parmadi

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the influence of Regional Original Revenue (PAD), General Allocation Fund (DAU), Special Allocation Fund (DAK), and Tax Revenue Sharing Fund (DBHP) on Regional Expenditure, as well as to analyze whether the flypaper effect phenomenon occurs in Regencies/Cities in Jambi Province during the 2017-2023 period. The data used in this study is panel data that combines time series data for 7 years and cross-section data from 11 Regencies/Cities in Jambi Province. The analysis method used is panel data regression with the selected model Fixed Effect Model (FEM). The results of the study show that simultaneously (F Test), the variables PAD, DAU, DAK, and DBHP have a significant effect on Regional Expenditure. Partially (t Test), PAD and DBHP do not have a positive and significant effect on Regional Expenditure, while DAU and DAK show a positive and significant effect on Regional Expenditure. This study also found a flypaper effect in regencies/cities in Jambi Province. This indicates that regional governments in Jambi Province tend to be more responsive in increasing regional spending using transfer funds from the central government rather than optimizing their own potential Regional Original Revenue (PAD).

Bernadeta Cintya Dewi Lestari; Masna Alfiyatu Saadah; Annisa Lintang Sabawa Asri; Enjelika Ajeng Supadi

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

Kepuasan kerja (job satisfaction) merupakan faktor penting yang memengaruhi kinerja dan kualitas pelayanan organisasi. Pada Satuan Pelayanan Pemenuhan Gizi (SPPG) Kadipiro 4 Kota Surakarta, tingginya tuntutan pekerjaan, sistem kompensasi, dan potensi stres kerja menjadi isu yang diduga memengaruhi kepuasan kerja pegawai. Selain itu, hasil penelitian terdahulu mengenai pengaruh workload, kompensasi, dan stres kerja terhadap job satisfaction masih menunjukkan hasil yang beragam. Penelitian ini bertujuan untuk menganalisis pengaruh workload, kompensasi, dan stres kerja terhadap job satisfaction pegawai SPPG Kadipiro 4 Kota Surakarta. Penelitian menggunakan pendekatan kuantitatif dengan metode survei. Sampel penelitian berjumlah 35 pegawai yang ditentukan menggunakan teknik sampling jenuh. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa secara simultan workload, kompensasi, dan stres kerja berpengaruh signifikan terhadap job satisfaction (F = 42,971; sig. = 0,000). Secara parsial, kompensasi berpengaruh signifikan terhadap job satisfaction (sig. = 0,000), sedangkan workload (sig. = 0,783) dan stres kerja (sig. = 0,310) tidak berpengaruh signifikan. Nilai Adjusted R Square sebesar 0,806 menunjukkan bahwa 80,6% variasi job satisfaction dapat dijelaskan oleh ketiga variabel penelitian. Temuan ini menunjukkan bahwa kompensasi merupakan faktor yang paling dominan dalam meningkatkan kepuasan kerja pegawai.

Dian Rimayanti; Prisca Trifena Puspita; Sinta Tri Hapsari; Felisya Natalia Purwanto; Tries Ellia Sandari

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Kecurangan (fraud) di sektor perbankan daerah merupakan ancaman serius yang dapat merugikan keuangan negara dan menurunkan kepercayaan publik. Penelitian ini bertujuan menganalisis kasus korupsi pengadaan iklan pada Bank Pembangunan Daerah Jawa Barat dan Banten (Bank BJB) menggunakan pendekatan Fraud Triangle Theory yang mencakup tiga elemen utama: tekanan (pressure), kesempatan (opportunity), dan rasionalisasi (rationalization). Metode yang digunakan adalah pendekatan kualitatif dengan studi kasus, didukung oleh studi literatur dari berbagai sumber ilmiah yang relevan. Hasil analisis menunjukkan bahwa kasus Bank BJB mencerminkan interaksi ketiga elemen Fraud Triangle secara simultan. Tekanan bersumber dari kebutuhan dana non-budgeter yang besar dalam pengelolaan anggaran promosi senilai Rp409 miliar. Kesempatan muncul akibat lemahnya sistem pengendalian internal, tidak adanya verifikasi dokumen yang memadai, serta penyimpangan dalam proses pengadaan. Rasionalisasi terbentuk melalui persepsi pelaku bahwa praktik tersebut merupakan hal yang lazim dalam lingkungan birokrasi dan korporasi. Penelitian ini berkontribusi pada pengembangan pemahaman teoritis dan praktis terkait pencegahan fraud di lembaga keuangan daerah Indonesia, khususnya melalui penguatan tata kelola perusahaan dan sistem pengawasan internal.

Amelia Oktavia; amaliyya, nita; Rindiani Indah P

Jurnal Nusantara Berbakti 2026 Universitas Kristen Indonesia Toraja

Sukabanjar Village is one of the villages striving to improve basic infrastructure quality, particularly in drainage construction and road repair. However, limited understanding among village officials and communities regarding standardized construction cost estimation methods, specifically the Unit Price Work Analysis (AHSP), has become an obstacle in preparing accurate and efficient Budget Plans (RAB). This community service program (PKM) aims to improve the understanding of village officials, village hall staff, and Sukabanjar Village community regarding AHSP-based construction cost estimation planning as the standard reference for construction work cost calculation in Indonesia. The program involved socialization and training for 20 participants, consisting of village officials (RW/RT), village hall staff, and general public, introducing the basic concepts of AHSP, RAB component elements, and simple simulations of drainage and road work cost calculations. Evaluation was conducted through pre- and post-tests. The results of the activity showed a very significant improvement in participants' understanding. The average pre-test score was 42, which then increased to 75 in the post-test, reflecting an increase of 33 points (78.6%). In conclusion, the AHSP-based cost estimation planning socialization was effective in improving the village community's understanding of construction infrastructure budget management, although continued mentoring is still needed for optimal and sustainable implementation.

Sira Aisyah; Heidi Siddiqa

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

Although MSMEs are crucial to the economy, the sustainability of non-franchise micro-enterprises is often hampered by suboptimal financial governance. Low utilization of financial information, lack of separation between personal and business finances, and unstructured cash flow management are challenges that can affect long-term business sustainability. This quantitative study aims to evaluate the impact of financial record keeping, capital planning, and cash cycle management on the sustainability of non-franchise micro-enterprises in Mekargalih Village, Garut Regency. Using a survey method and saturated sampling technique, data from 70 business owners were analyzed using multiple linear regression. The results of the study indicate that financial record keeping does not have a significant impact on business sustainability, indicating that recording activities are still administrative in nature and have not been optimally utilized as a basis for business decision-making. Conversely, capital planning and cash cycle management have been shown to have a positive and significant impact on business sustainability. Business owners who are able to plan capital needs and maintain smooth cash flow tend to be more able to maintain the stability of their business operations. Simultaneously, these three variables contribute 45.2% to business sustainability. This finding confirms that the ability to allocate capital andKeywords: business continuity; financial records; capital planning; cash cycle; micro-enterprises.

Melisa Octaviana; Kavita Risang Putri Santoso; Karenina Gadis; Riska Fii Ahsani

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Penelitian ini dilatarbelakangi oleh pentingnya kepuasan kerja karyawan dalam mendukung produktivitas dan keberhasilan organisasi di tengah perubahan sistem kerja yang semakin fleksibel. Penelitian ini bertujuan untuk menganalisis pengaruh Flexible Working Arrangement, Work Life Balance, dan kompensasi terhadap kepuasan kerja karyawan pada Hearts Asesoris Surakarta. Penelitian menggunakan metode kuantitatif dengan pendekatan survei. Sampel penelitian berjumlah 37 karyawan yang ditentukan menggunakan teknik sampling jenuh. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Flexible Working Arrangement berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan. Work Life Balance dan kompensasi berpengaruh positif tetapi tidak signifikan terhadap kepuasan kerja. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kepuasan kerja karyawan dengan kontribusi sebesar 60,8%. Implikasi penelitian ini menunjukkan bahwa perusahaan perlu mempertahankan dan mengembangkan kebijakan kerja yang fleksibel serta meningkatkan perhatian terhadap keseimbangan kehidupan kerja dan pemberian kompensasi guna meningkatkan kepuasan kerja karyawan.

Dimas Reza Kurniawan; Arga Sutrisna; Ghaling Achmad Abdul Ghonisyah

Jurnal Bintang Manajemen (JUBIMA) 2026 Pusat Riset dan Inovasi Nasional

This study aims to determine the effect of assertive leadership and self-actualization on the performance of nurses at Dr. Soekardjo Regional General Hospital in Tasikmalaya. The research design used in this study is a quantitative approach using a survey method. Research subjects: All 40 nurses working in the Melati ward were included as respondents. Research data were collected through the distribution of questionnaires to all respondents. The collected data were analyzed using a series of multiple linear regression tests, along with instrument validation and hypothesis testing. The results of the data analysis yielded the regression equation Y = 0.743 + 0.482X1 + 0.521X2 + e. Furthermore, the analysis indicated that assertive leadership positively contributes to improved nursing performance. Additionally, self-actualization also plays a role in supporting performance improvement. Simultaneously, both variables exert a significant influence on nursing performance. The coefficient of determination of 68.2% indicates that 68.2% of the variation in nurses’ performance can be explained by the two independent variables—assertive leadership and self-actualization—while the remainder is influenced by other factors outside the research model. These findings suggest that strengthening a more assertive and clear leadership style and fostering nurses’ self-actualization can serve as strategies for improving the quality of nursing care.

Refi Mariansyah; Rohman Wilian; Dwi Kurniawan

Ebisnis Manajemen 2026 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

This study aims to determine the influence of work environment and work motivation on employee performance at PT. Bahari Bahagia Ria Jambi. This study uses quantitative methods. The population and sample in this study were all employees of PT. Bahari Bahagia Ria Jambi, totaling 76 respondents using saturated sampling techniques. The analysis method uses descriptive analysis. Instrument testing by conducting Validity Test and Reliability Test, also with Multiple Linear Regression and Classical Assumption Test. Hypothesis testing with t-test (Partial Test) and f-test (Simultaneous Test) using SPSS tools. The results of this study indicate that the performance description is in the very high category, the work environment is in the very supportive category and work motivation is in the very motivated category. The work environment has a positive and significant effect on employee performance at PT. Bahari Bahagia Ria Jambi, work motivation has a positive and significant effect on employee performance and simultaneously (simultaneously) the work environment and work motivation have a positive and significant effect on employee performance. The suggestions from this research are: (1) Employees should always maintain good relationships with each other so that the company's goals can be realized (2) Leaders should always provide encouragement so that employees can carry out their duties well (3) Companies should always pay attention to the potential of their employees and the efforts made to develop this potential through training.

Desi Nopiyanti; Zulfanetti Zulfanetti; Helen Parkhurst

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

One key measure of a region's economic growth is the employment rate, as it reflects the ability of the economy to absorb labor and improve community welfare. In Jambi Province, employment opportunities are influenced by several factors, including Gross Regional Domestic Product (GRDP), population growth, and the Human Development Index (HDI). This study aims to analyze the effects of GRDP, population growth, and HDI on employment growth rates across regencies and cities in Jambi Province. The research employs a quantitative approach using panel data regression analysis covering 11 regencies and cities during the period 2017–2023. The findings indicate that GRDP growth, population growth, and HDI simultaneously influence employment levels. Partially, population growth and HDI have significant effects on employment, indicating that improvements in human development and demographic dynamics contribute to labor absorption. Meanwhile, economic growth, as measured by GRDP, has a relatively small negative effect on employment. This suggests that economic expansion does not always generate proportional employment opportunities, possibly due to structural changes and technological developments. Therefore, policies aimed at improving human capital and labor market conditions are essential to support sustainable employment growth in Jambi Province.

Nifhfu Lailaturohma; Chairil Anwar; Laily Muzdalifah

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.

Neng Madinatul Ilmi; Adi Muhammad Nur Ihsan

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

This study aims to analyze the influence of social support and soft skills on the work readiness of the 2022 cohort students in Tasikmalaya City. Work readiness is an essential aspect that students must possess to face increasingly competitive labor market demands. This research employed a quantitative approach using a survey method. Data were collected through an online questionnaire distributed to 110 respondents selected from a population of 150 students using the Slovin formula with a 5% margin of error and a simple random sampling technique. Data analysis was conducted using multiple linear regression with the assistance of IBM SPSS Statistics 25. Prior to hypothesis testing, validity and reliability tests were performed to ensure the quality of the research instruments. In addition, classical assumption tests, including normality, multicollinearity, heteroscedasticity, autocorrelation, and linearity tests, were conducted to verify the suitability of the regression model. The findings indicate that both social support and soft skills have a positive and significant effect on students’ work readiness. Support from family, peers, and the academic environment enhances students’ confidence in preparing for employment. Furthermore, communication skills, teamwork, problem-solving abilities, and responsibility as components of soft skills strengthen students’ readiness to enter the professional workforce. These findings highlight the importance of developing soft skills and strengthening social support to improve students’ work readiness.

Dwi Noviani; Hilmin Hilmin; Hairun Nisa; Choiriyah Choiriyah; Tegar Ash Shiddiq

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The acceleration of digitalization in recent years has shaped a new socio-economic landscape in Indonesia. Access to app-based financial services and online entertainment has increased rapidly, but at the same time, illegal online lending and digital gambling, targeting adolescents, have flourished. This paper explores a Community Service intervention model that combines preventative digital literacy and artificial intelligence (AI) optimization within the La Tansa Islamic Boarding School in Palembang. The research was conducted using a qualitative approach with participant observation, in-depth interviews, focus group discussions, and written reflection analysis. Findings indicate that strengthening digital literacy based on critical awareness not only improves risk understanding but also deepens self-control integrated with religious values. AI training for educators also encourages changes in learning practices to be more adaptive and reflective of the dynamics of the digital era. This model offers a digital resilience approach that can be replicated in other educational institutions with similar characteristics.

Indah Muliati; Putri Mulia Berlian; Salma Nahendra; M. Faiz Asral Ramadhan; Farrel Fahreza

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The Padang State University Community Service Program (KKN) in Jorong Koto Tingga, Nagari Sirukam, Payung Sekaki District, Solok Regency, West Sumatra, implemented a public space revitalization program through the construction of a creative garden based on rice field views. This program was created in response to the lack of representative public spaces and the decline in social interaction between residents due to modernization. Using a participatory approach, the community and youth of the jorong were involved in every stage, from planning, land clearing, to the construction of seating facilities overlooking the expanse of rice fields. As a result, the empty land was successfully transformed into a functional, aesthetic, and locally valuable public space. The high level of community participation demonstrated the success of the approach implemented and fostered a sense of ownership of the park being built. This program is expected to become a model for revitalizing public spaces based on local potential for other rural areas. Although the construction was not fully completed when the KKN program ended, the community and youth of Jorong Koto Tingga are committed to continuing it independently. This program is expected to become a model for revitalizing public spaces based on local potential for other rural areas with similar characteristics.

Hanifa Sri Nuryani; Edi Irawan

Karya Nyata : Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.