Abstract:This study discusses the transparency and accountability of School Operational Assistance (BOS) fund management at UPT SD Negeri 82 Barammamase in Takalar Regency. The research problem focuses on the implementation of transparency…
ansparency and accountability principles in BOS fund management, starting from planning, implementation, reporting, to accountability. The purpose of this study is to analyze the implementation of transparency and accountability principles in BOS fund management and identify the influencing factors. This study uses a descriptive qualitative approach with data collection techniques through interviews and documentation. Data analysis was carried out using the Miles and Huberman model through data collection, data reduction, data presentation, and conclusion drawing. The results show that BOS fund management at UPT SD Negeri 82 Barammamase has implemented transparency and accountability principles through RKAS preparation, bookkeeping, reporting, and publication of BOS fund usage reports to the public
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are one of the foundations of the Indonesian economy. Their development is inextricably linked to the evolving trends in sales models. Currently, the use of social media as a…
digital marketing method is crucial in assisting MSMEs in expanding their market and increasing sales turnover. STIE MADANI Balikpapan, through community service activities, is attempting to bridge the need for digital marketing methods and financial record-keeping for MSMEs around Balikpapan through Innovation Development (PI) activities with students. The MSME in this time is located in Karang Jati Village, Balikpapan, namely the Dapoer Malika MSME. Dapoer Malika produces several types of snacks. The PI activity helps this MSME market its products through social media and assists in preparing financial records.
Keywords: MSME, Digital Marketing, Social Media, Bookkeeping
Abstract:Micro and Small Enterprises (MSEs) play an important role in supporting local economic development; however, many MSE actors still face challenges in managing their business finances effectively. Common problems include…
the absence of systematic financial records, the mixing of personal and business finances, and limited understanding of financial control. This community service program aimed to improve the financial literacy and financial management practices of the Sempol Ayam Micro and Small Enterprise through an educational and mentoring-based approach.
The program was implemented through counseling, training, and direct mentoring focusing on daily transaction recording, cash flow management, production cost calculation, and the preparation of simple profit and loss statements. The results indicate a significant improvement in the partner’s financial management practices, including more systematic bookkeeping, clearer separation of personal and business finances, more accurate cost calculations, and better monitoring of business performance.
Overall, the program contributed positively to enhancing financial control, financial stability, and business sustainability of the micro-enterprise. These findings demonstrate that simple and practical financial management assistance can effectively strengthen the capacity of Micro and Small Enterprises.
Abstract:Abstract: Kedai Budi Sparepart is a shop that sells motorcycle spare parts. Kedai Budi Sparepart is located on Tanjungbalai Air Joman Street, Air Joman District, Asahan Regency. Kedai Budi Sparepart faces a problem if the…
e supplier still enters the goods manually and records them in the ledger. This can cause errors. Errors in entry, calculation, and recording are common problems in manual bookkeeping. It can lead to inaccurate inventory information, which can affect customer satisfaction and operational efficiency. SCM is a set of applied and integrated methods for suppliers, stores, and other storage areas. This is done effectively and efficiently due to the complex business processes and the many parties involved. This system will be built using the PHP programming language and MySQL database. the researc method used is qualitative research. The results of this study found that the use of a web-based supply chain management system can help overcome the slow response of suppliers to Kedai Budi's spare parts if they are out of stock or in minimal stock conditions. Furthermore, this method can be used to overcome suppliers who do not know the stock of spare parts in real-time, so as not to disrupt the sales process to suppliers.
Keywords: Supply Chain Management; Stock Management; Budi Spareparts Store.
Abstrak: Kedai Budi Sparepart adalah Kedai yang menjual suku cadang sepeda motor. Kedai Budi Sparepart terletak di jalan Tanjungbalai Air Joman, Kecamatan Air Joman, Kabupaten Asahan. Kedai Budi Sparepart menghadapi masalah jika supplier masih memasukkan barang secara manual dan mencatatnya di buku besar. Ini Bisa menyebabkan kesalahan. Kesalahan dalam pemasukan, perhitungan, dan pencatatan adalah masalah umum dalam pembukuan manual. Karena Bisa menyebabkan informasi persediaan yang tidak akurat, yang Bisa memengaruhi kepuasan pelanggan dan efisiensi operasional. SCM adalah sekumpulan metode yang diterapkan dan terintegrasi untuk pemasok, kedai, dan area penyimpanan lainnya. Ini dilakukan secara efektif dan efisien karena proses bisnis yang kompleks dan banyaknya pihak yang terlibat. Sistem ini akan dibangun dengan menggunakan bahasa pemrograman PHP dan database MySQL. Metode penelitian yang digunakan adalah penelitian kualitatif. Adapun hasil penelitian ini menemukan bahwa penggunaan sistem manajemen rantai pasokan berbasis web Bisa membantu mengatasi lambatnya respons supplier terhadap sparepart Kedai Budi jika ada stok yang sudah habis atau dalam kondisi stok minimal. Selanjutnya, metode ini Bisa digunakan untuk mengatasi supplier yang tidak mengetahui stok sparepart secara real-time, sehingga tidak mengganggu proses penjualan kepada supplier
Kata kunci: Supply Chain Management; Manajemen Stok; Kedai Budi Sparepart
Abstract:Abstract: This program aims to transform processed bilih fish products from Lake Singkarak through business digitalization to enhance tourism appeal and increase the added value of local food products. The partner, POKLAHSAR…
HSAR Jaso Danau in Nagari Tikalak, Solok Regency, experienced a 35% decline in sales turnover over the past two years due to limited digital marketing and reliance on conventional sales. In addition, production capacity could only meet about 60% of market demand, with inconsistent product quality caused by the absence of written SOPs. The program was implemented using a participatory approach through stages of socialization, technical training, innovation adoption, and mentoring. The main focus included the development of production SOPs, logbooks and digital bookkeeping, organizational structuring, and digital marketing strategies using websites, QR Codes, and social media. The results revealed significant improvement in five key aspects: business recording, production, distribution, branding, and digital marketing. The average score increased from 2.7 (fair) in 2024 to 4.0 (good) in 2025, with the highest achievement in business recording and digital marketing through the activation of an official website and marketplace integration. This transformation demonstrates that digitalization of local food MSMEs not only improves product quality and consistency but also expands distribution channels, strengthens competitiveness, and supports the achievement of the SDGs, particularly women’s empowerment, poverty alleviation, economic growth, and sustainable consumption and production.
Keywords: bilih fish, MSME digitalization, women empowerment, digital marketing, lake singkarak
Abstrak: Program ini bertujuan mentransformasi produk olahan ikan bilih khas Danau Singkarak melalui digitalisasi usaha guna meningkatkan daya tarik wisata dan nilai tambah pangan lokal. Mitra kegiatan adalah POKLAHSAR Jaso Danau di Nagari Tikalak, Kabupaten Solok, yang mengalami penurunan omzet hingga 35% dalam dua tahun terakhir akibat keterbatasan pemasaran digital dan masih mengandalkan penjualan konvensional. Selain itu, kapasitas produksi hanya mampu memenuhi sekitar 60% permintaan pasar, dengan kualitas produk sering tidak konsisten karena ketiadaan SOP tertulis. Kegiatan dilaksanakan dengan pendekatan partisipatif melalui tahapan sosialisasi, pelatihan teknis, penerapan inovasi, dan pendampingan. Fokus utama meliputi penyusunan SOP produksi, logbook dan pembukuan digital, pembentukan struktur organisasi, serta strategi pemasaran berbasis website, QR Code, dan media sosial. Hasil menunjukkan peningkatan keterampilan signifikan pada lima aspek utama: pencatatan usaha, produksi, distribusi, branding, dan pemasaran digital. Skor rata-rata naik dari 2,7 (cukup) pada 2024 menjadi 4,0 (baik) pada 2025, dengan capaian terbesar pada pencatatan usaha dan pemasaran digital melalui aktivasi website resmi dan integrasi marketplace. Transformasi ini membuktikan bahwa digitalisasi UMKM pangan lokal tidak hanya memperbaiki kualitas dan konsistensi produk, tetapi juga memperluas distribusi, memperkuat daya saing, serta mendukung pencapaian SDGs, khususnya pemberdayaan perempuan, pengentasan kemiskinan, pertumbuhan ekonomi, dan konsumsi-produksi berkelanjutan.
Kata Kunci: ikan bilih, digitalisasi UMKM, pemberdayaan perempuan, pemasaran digital, danau singkarak
Abstract:Abstract: This community service program was implemented with POKLAHSAR BALI, a fisheries MSME in Ulak Karang Utara, Padang City, whose members are mostly women and coastal youth. The main problems identified were traditional…
ional production methods, unstructured business management, and marketing dependence on collectors, limiting added value. The program aimed to improve production capacity, strengthen business governance, and develop a website-based digital marketing strategy. A participatory-collaborative approach was applied through socialization, technical training, technology implementation, mentoring, and continuous evaluation. Innovations introduced included production SOPs, logbooks and simple bookkeeping, a gas-fueled drying oven, development of the website www.sejala.org, QR Code integration on packaging, and activation of social media and marketplaces. Evaluation showed significant improvements in partner skills, with average scores increasing from 2.7 to 4.0, particularly in business recording and digital marketing. Economically, average income rose by 25% and digital sales volume doubled. Sustainability was strengthened through cooperation with the Merah Putih Cooperative and regular coaching from the Padang City Marine and Fisheries Office, thereby enhancing the economic independence of coastal women and youth.
Keywords: coastal women’s empowerment; digital marketing; fisheries MSMEs; local food products; padang city; website.
Abstrak: Program pengabdian masyarakat ini dilaksanakan bersama POKLAHSAR BALI, sebuah UMKM perikanan di Ulak Karang Utara, Kota Padang, yang mayoritas anggotanya perempuan dan remaja pesisir. Permasalahan utama mitra meliputi metode produksi tradisional, manajemen usaha yang belum tertata, serta pemasaran yang bergantung pada pengepul sehingga nilai tambah terbatas. Program ini bertujuan meningkatkan kapasitas produksi, memperkuat tata kelola usaha, dan mengembangkan strategi pemasaran digital berbasis website. Metode partisipatif-kolaboratif diterapkan melalui sosialisasi, pelatihan teknis, penerapan teknologi, pendampingan, dan evaluasi berkelanjutan. Inovasi yang diperkenalkan meliputi SOP produksi, penggunaan logbook dan pembukuan sederhana, oven pengering berbahan bakar gas, pengembangan website www.sejala.org, integrasi QR Code pada kemasan, serta aktivasi media sosial dan marketplace. Hasil evaluasi menunjukkan peningkatan keterampilan mitra dengan skor rata-rata naik dari 2,7 menjadi 4,0, terutama pada pencatatan usaha dan pemasaran digital. Secara ekonomi, pendapatan meningkat rata-rata 25% dan volume penjualan digital dua kali lipat. Keberlanjutan program diperkuat melalui kerjasama dengan Koperasi Merah Putih dan pembinaan rutin Dinas Kelautan dan Perikanan Kota Padang, sehingga mampu mendukung kemandirian ekonomi perempuan dan remaja pesisir.
Kata kunci: kota padang; pemasaran digital; produk pangan lokal; pemberdayaan perempuan pesisir; umkm perikanan; website
Abstract:Abstract: Oyster mushroom cultivation in Bulurokeng Village, Makassar, can be an alternative to empower local communities to be more productive. The main problems experienced by partners are the use of manual and simple…
tools, which slows oyster mushroom production, the lack of bookkeeping in accordance with Financial Accounting Standards, and suboptimal marketing. The method used by the community service team as a form of solution to the problems faced by partners is to provide appropriate technological tools and provide training, outreach, and conduct focus group discussions. The role of technology is expected to have an impact in building community innovation. The results of this activity show that productivity in oyster mushroom production has increased by 300%, partners are able to make simple bookkeeping according to SAK and partners have new packaging equipped with labels that are marketed online.
Keywords: oyster mushrooms; packaging; marketing; business bookkeeping; productivity
Abstrak: Budidaya jamur tiram di Kelurahan Bulurokeng Makassar, mampu menjadi alternatif dalam memberdayakan masyarakat lokal agar lebih produktif. Permasalahan utama yang dialami mitra adalah penggunaan alat yang masih manual dan sederhana sehingga memperlambat produksi jamur tiram, belum ada pembukuan sesuai Standar Akuntansi Keuangan serta pemasaran yang tidak dilakukan secara optimal. Adapun metode yang dilakukan tim pengabdian sebagai bentuk solusi dari permasalahan yang dihadapi mitra yaitu dengan memberikan alat teknologi tepat guna dan memberikan pelatihan, sosialisasi serta melakukan focus group discussion. Peran teknologi diharapkan memberi dampak dalam rangka membangun masyarakat dalam berinovasi. Hasil dari kegiatan ini menunjukkan produktivitas dalam produksi jamur tiram meningkat sebesar 300%, mitra mampu membuat pembukuan sederhana sesuai SAK dan mitra memiliki kemasan baru dilengkapi label yang dipasarkan secara online.
Kata kunci: jamur tiram; kemasan; pemasaran; pembukuan usaha; produktivitas
Abstract:Abstract: Burai Village in Ogan Ilir Regency, South Sumatra, has significant potential in the Micro, Small, and Medium Enterprises (MSMEs) sector, particularly in the creative industry, culinary arts, and handicrafts. However,…
wever, MSMEs in this village face various challenges, especially in financial management, such as unstructured bookkeeping, low financial literacy, and limited access to formal capital. This community service program aims to enhance MSME actors’ understanding of the importance of sound financial management and the use of technology in managing their finances. The program was implemented in three stages: preparation (survey and material development), implementation (socialization and training), and evaluation to ensure participants' understanding and application of financial management practices. The training results showed a significant improvement in MSME actors' knowledge of financial recording, separation of personal and business finances, and the use of digital tools such as Sepran accounting apps and e-wallets. MSME actors also began preparing more structured financial reports to facilitate access to funding. This program successfully improved the competitiveness and sustainability of MSMEs in Burai Village.
Keywords: financial management; UMKM; digital technology
Abstrak: Desa Burai di Kabupaten Ogan Ilir, Sumatera Selatan, memiliki potensi besar dalam sektor Usaha Mikro, Kecil, dan Menengah (UMKM), khususnya di industri kreatif, kuliner, dan kerajinan tangan. Namun, UMKM di desa ini menghadapi berbagai tantangan, terutama dalam pengelolaan keuangan, seperti pencatatan yang tidak terstruktur, rendahnya literasi keuangan, serta kesulitan dalam mengakses permodalan formal. Program pengabdian ini bertujuan untuk meningkatkan pemahaman pelaku UMKM tentang pentingnya manajemen keuangan yang baik dan pemanfaatan teknologi dalam pengelolaan keuangan mereka. Metode pengabdian dilaksanakan melalui tiga tahap, yaitu persiapan (survey dan penyusunan materi), pelaksanaan (sosialisasi dan pelatihan), serta evaluasi untuk memastikan pemahaman dan implementasi pengelolaan keuangan oleh pelaku UMKM di Desa Burai Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman pelaku UMKM mengenai pencatatan keuangan, pemisahan keuangan pribadi dan usaha, serta pemanfaatan teknologi digital, seperti aplikasi akuntansi sepran dan e-wallet. Pelaku UMKM juga mulai mempersiapkan laporan keuangan yang lebih terstruktur untuk mempermudah akses modal. Program ini berhasil meningkatkan daya saing dan keberlanjutan bisnis UMKM di Desa Burai.
Kata kunci: manajemen keuangan; UMKM; teknologi digital
Abstract:The development of Micro, Small, and Medium Enterprises (UMKM) in Indonesia plays a crucial role in the economy; however, many of them face challenges in managing their finances efficiently. One solution offered is financial…
cial digitalization through the application of modern accounting technology, which can improve the accuracy and efficiency of financial record-keeping. This study aims to explore the impact of bookkeeping and accounting training with technology on UMKM in Sendangtirto Village, Berbah, Sleman. The methods used include identifying technology, interactive training, and evaluation and feedback to assess the effectiveness of the technology used. The training results show that the adoption of technology can accelerate financial management processes and improve the competitiveness of UMKM. The training had a significant positive impact, as seen from the data showing that the participants' answer accuracy level reached 81%, with an average completion time of 2.03 minutes, not only in technical aspects but also in enhancing understanding of the importance of accounting and more professional financial management. Thus, UMKM become more prepared to face the challenges of the digital economy and strengthen the sustainability of their businesses.
Keywords: digital transformation; bookkeeping; accounting; modern technology; training
Abstrak: Pengembangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia memainkan peran penting dalam perekonomian, namun banyak di antaranya menghadapi tantangan dalam mengelola keuangan secara efisien. Salah satu solusi yang ditawarkan adalah digitalisasi keuangan melalui penerapan teknologi akuntansi modern, yang dapat meningkatkan akurasi dan efisiensi pencatatan keuangan. Penelitian ini bertujuan untuk mengeksplorasi dampak pelatihan pembukuan dan akuntansi dengan teknologi pada UMKM di Kelurahan Sendangtirto, Berbah, SlemanMetode yang digunakan meliputi identifikasi teknologi, pelatihan interaktif, serta evaluasi dan umpan balik untuk menilai efektivitas penggunaan teknologi tersebut. Hasil pelatihan menunjukkan bahwa adopsi teknologi dapat mempercepat proses pengelolaan keuangan dan meningkatkan daya saing UMKM. Pelatihan ini memberikan dampak positif yang signifikan dilihat dari data tingkat akurasi jawaban peserta mencapai 81% dengan rata-rata waktu penyelesaian 2,03 menit jadi tidak hanya dalam aspek teknis, tetapi juga dalam meningkatkan pemahaman tentang pentingnya akuntansi dan pengelolaan keuangan yang lebih profesional. Dengan demikian, UMKM menjadi lebih siap menghadapi tantangan ekonomi digital dan memperkuat keberlanjutan usaha mereka.
Kata Kunci: transformasi digital; pembukuan; akuntansi; teknologi modern; pelatihan
Abstract:Quality Village Bangau Putih in Parupuk Tabing subdistrict, Padang City, has a handicraft business made from coconut fibre. The problems faced by Kampung Berkualitas Bangau Putih in marketing its products include not utilising…
lising technology and the internet, not having an e-commerce website and not knowing about Search Engine Optimization (SEO) methods that can be implemented in digital marketing of handicraft products it produces. In addition, the bookkeeping of financial records still uses manual methods. Therefore, the PKM team held a service activity with a method consisting of several stages, namely conducting a survey to the partner's location to find out the partner's problems, then conducting training according to the partner's needs based on existing problems, then evaluating the results of training and mentoring if there are still obstacles. With this PKM programme, Kampung Berkualitas Bangau Putih understand the importance of technology and the internet in marketing their products and understand digital marketing using the SEO method.
Keywords: digital marketing, kampung berkualitas, search engine optimization, SEO
Abstrak: Kampung Berkualitas Bangau Putih yang berada di Kelurahan Parupuk Tabing, Kota Padang, memiliki usaha kerajinan tangan yang terbuat dari serabut kelapa. Beberapa masalah yang dihadapi oleh Kampung Berkualitas Bangau Putih dalam memasarkan produknya diantaranya adalah belum memanfaatkan teknologi dan internet, belum memiliki website e-commerce serta belum mengetahui tentang metode Search Engine Optimization (SEO) yang dapat diimplementasikan dalam pemasaran digital produk kerajinan tangan yang dihasilkannya. Selain itu, pembukuan catatan keuangannya masih menggunakan cara manual. Oleh karena itu, tim PKM mengadakan kegiatan pengabdian dengan metode yang terdiri atas beberapa tahapan, yaitu melakukan survey ke lokasi mitra untuk mengetahui permasalahan mitra, kemudian melakukan pelatihan sesuai dengan kebutuhan mitra berdasarkan permasalahan yang ada, selanjutnya melakukan evaluasi terhadap hasil pelatihan dan pendampingan jika masih terdapat kendala. Dengan adanya program PKM ini, masyarakat Kampung Berkualitas Bangau Putih menjadi paham tentang pentingnya teknologi dan internet dalam pemasaran produknya serta mengerti tentang pemasaran digital dengan metode SEO.
Kata kunci: kampung berkualitas; pemasaran digital; search engine optimization, SEO