Abstract: Most micro, small, and medium enterprises (MSMEs) in Indonesia have not prepared financial statements that comply with applicable standards, posing risks to inaccurate business decisions and limiting opportunities to access…
o access funding. This study aims to assist Al Huda Plastic and Baking Supplies Store in Kebumen in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This topic was chosen due to the importance of accounting literacy in managing small businesses, as the understanding of MSME actors regarding accounting standards is still relatively low. This research uses a descriptive qualitative method with a case study approach, utilizing observation, semi-structured interviews, and documentation as data collection techniques. The results show that Al Huda Store has been recording its finances manually. However, these records do not yet cover the components of financial statements required by SAK EMKM, such as the income statement, statement of financial position, and notes to the financial statements. The preparation of financial statements based on these standards has been carried out and demonstrates more accurate and structured financial information. In conclusion, the implementation of financial statements based on SAK EMKM in MSMEs plays a very important role in increasing accountability and quality in business decision-making. The results of this study also provide practical examples that can be used as references and re-applied by other MSMEs with similar characteristics
Abstract:The legal outreach activity themed "Synchronization of the Mayor Regulation on Administrative Sanctions for Violations of Public Order and Peace in Yogyakarta City" aimed to enhance legal understanding and implementation…
capacity of the municipal police (Satpol PP). The discussions and interactive sessions highlighted the urgent need to harmonize and update the substance of the current regulation to align with good governance principles and ensure clear and proportional enforcement. Key challenges identified included weak regulatory structure, lack of technical guidelines, and limited objection mechanisms for affected citizens. The activity also produced normative recommendations in the form of a draft regulatory formulation, covering violation classification, types of administrative sanctions, sanction procedures, and appeal mechanisms. This outreach underlines the importance of a collaborative approach between academics and practitioners in formulating effective and just local legal policies.
Abstract:This community service program aimed to enhance the knowledge and skills of early childhood education (PAUD) teachers in applying gradient coloring techniques as a strategy to support children's fine motor development. The…
he training was conducted through three main stages: delivery of material on the importance of fine motor stimulation through art activities, participatory discussions, and hands-on practice in gradient coloring techniques. Evaluation was carried out using pre-test and post-test instruments to measure the improvement in participants’ competencies. The results showed a significant increase in understanding and skill levels. The percentage of participants classified as "excellent" increased from 0% to 40%, those in the "good" category rose from 34% to 40%, and 20% were categorized as "sufficient". No participants were classified as "poor" or "very poor". These findings indicate that training in gradient coloring techniques is effective in enhancing the capacity of ECE teachers to provide creative and enjoyable fine motor stimulation for young children.
Abstract:Watermelon production among local farmers often faces challenges such as pest and disease attacks that cause a decline in crop yields. Grafting is an innovative method that can increase plant resistance and productivity.…
This community service activity aims to educate farmers about grafting techniques for watermelons. The methods used include training sessions, hands-on demonstrations, and on-site practical guidance. The results of the activity show an increase in farmers' understanding of grafting techniques and their application in watermelon cultivation. It is hoped that this education will contribute to increased watermelon production and farmer well-being.
Abstract:Financial management training for small and medium enterprises is very relevant in overcoming the challenges faced by new business owners, especially in the Rumah Hasanah community as the target community. With a focus on…
n financial management, this training aims to provide an in-depth understanding of how to build a new business in terms of financial management so that the business can run effectively. This activity considers the limited resources often faced by new businesses, such as limited budgets and lack of experience in financial administration issues. To overcome this gap, this accounting training uses an Android platform-based application, namely the SME Accounting Application from developer Wiinfeel. Thus, SMEs can get updated financial accounting knowledge as well as improve the skills of recording financial transactions so that their digital financial literacy level increases. The results of this training received a very positive response from the participants because they could gain new understanding and experience related to basic financial concepts and effective financial management techniques. And as much as possible they want similar activities to be carried out on an ongoing basis in the future.
Abstract:This activity aims to provide parents and teachers of Pandanwangi PAUD with a basic understanding of the importance of maintaining privacy and security in the use of digital technology, as well as providing practical guidance…
dance on how to protect personal information and secure digital devices used by family members. The methods used in this educational activity are lectures, group discussions, and case simulations. The results of this educational activity show that the participants have a better understanding of the importance of maintaining family privacy and security in the digital era, are more aware of the risks in cyberspace and are able to identify and overcome these threats better. The conclusion of this activity is that education about digital privacy and security is very important to be given to the community, especially parents and teachers who have a big role in educating children.
Abstract:The development of digital technology has transformed communication patterns among young people, particularly through social media. However, the use of the Indonesian language by junior high school students in digital spaces…
aces often neglects linguistic norms and lacks politeness. This community service project aimed to educate students of SMPIT Al-Hijrah 2 Deli Serdang on how to use Indonesian properly, accurately, and politely in digital communication. The method involved initial observation, development of a contextual learning module based on social media content, implementation of interactive training, and follow-up evaluation and mentoring. The results indicate a significant improvement in students’ understanding of language norms and online communication ethics. Students became more aware in choosing appropriate diction, composing grammatically correct sentences, and maintaining polite interactions in social media posts and comments. Post-training mentoring also showed consistency in the students’ application of polite language in their digital interactions. This program demonstrates that language education integrated with digital literacy and character-building can shape ethical and productive communication behaviors among junior high school students. Such education is recommended to be continuously implemented as part of school literacy programs.
Abstract:This community service activity aimed to enhance the competitiveness of SME products through product photography training as part of a creative marketing strategy. The training was conducted during the 63rd Anniversary Education…
ducation Exhibition of Universitas Negeri Makassar, involving six types of SME products: iced coffee, creative bags, accessories, packaged food, passion fruit drinks, and grilled bread. Participants were equipped with basic photography techniques and hands-on practice. Survey results showed a significant increase in photography skills and participants’ understanding of the importance of visual presentation in digital promotion. The training proved effective in improving SMEs’ promotional capabilities and product appeal in the digital era.
Abstract:Abstract This study aims to analyze the implementation of the Integrated Licensing Service Information System (SIPINTER) at the Investment and One-Stop Integrated Services Office (DPMPTSP) of Tangerang Regency. The research…
earch is grounded in issues of low institutional responsiveness in following up on complaints, mismatches between actual service completion time and the Standard Operating Procedure (SOP), and uneven public socialization of the system. This study employs a descriptive method with a qualitative approach, using 3-dimensional e-government success model, namely Support, Capacity, and Value, as the analytical framework. Data were collected through field observation, regulatory documentation review, and in-depth interviews. The findings indicate that the Support dimension is backed by strong political will, allocated funding, and multi-channel socialization that has driven growth in registered users, though technical assistance responsiveness outside office hours remains weak. The Capacity dimension shows adequate human resources and staff competence, but the technological infrastructure remains prone to disruptions such as OTP delivery failures and server downtime. The Value dimension has produced tangible benefits in efficiency and service transparency, yet this value is undermined by document processing delays exceeding SOP standards, driven by a "digital red tape" practice among internal verification officers. This study recommends strengthening online technical support and adopting contingency resource mechanisms to improve service.
Keywords: SIPINTER, e-government, licensing service, DPMPTSP, Support-Capacity-Value model
Abstrak
Penelitian ini bertujuan untuk menganalisis Penerapan Sistem Informasi Pelayanan Perizinan Terpadu (SIPINTER) di Dinas Penanaman Modal dan Pelayanan Terpadu Satu Pintu (DPMPTSP) Kabupaten Tangerang. Latar belakang penelitian ini didasari oleh masih rendahnya responsivitas instansi dalam menindaklanjuti laporan, ketidaksesuaian durasi penyelesaian layanan dengan Standar Operasional Prosedur (SOP), serta sosialisasi yang belum merata kepada masyarakat. Penelitian menggunakan metode deskriptif dengan pendekatan kualitatif, dengan analisis berlandaskan model keberhasilan e-government tiga dimensi yaitu Support, Capacity, dan Value. Hasil penelitian menunjukkan bahwa dimensi Support telah didukung oleh political will yang kuat, alokasi anggaran, dan sosialisasi multikanal yang mendorong pertumbuhan pengguna terdaftar, namun masih lemah dalam responsivitas bantuan teknis di luar jam kerja. Dimensi Capacity menunjukkan kecukupan sumber daya manusia dan kompetensi petugas, tetapi infrastruktur masih rentan mengalami gangguan teknis seperti kegagalan pengiriman OTP dan server down. Dimensi Value menghasilkan manfaat nyata berupa efisiensi dan transparansi pelayanan, namun nilainya terdegradasi akibat keterlambatan penyelesaian dokumen yang melampaui SOP, yang dipicu oleh praktik birokrasi digital (digital red tape) di tingkat verifikator internal. Penelitian ini merekomendasikan penguatan dukungan teknis daring serta penerapan mekanisme kontingensi sumber daya untuk meningkatkan layanan.
Kata Kunci: SIPINTER, e-government, pelayanan perizinan, DPMPTSP, model Support-Capacity-Value
Abstract:Non-formal education plays an important role in providing educational services to communities unable to complete formal education. One form of non-formal education that serves as an alternative education is the Package C…
Equivalency Education Program. This study aims to analyze the implementation of the community empowerment management function through the Package C Equivalency Education Program at PKBM Buana Mekar Baleendah using the POAC (Planning, Organizing, Actuating, and Controlling) management approach. The study used a descriptive qualitative method with the research location at PKBM Buana Mekar, Bandung Regency. The research subjects consisted of PKBM managers, tutors, and Package C learners. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis used the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the planning function has been carried out through identifying community needs and preparing flexible learning programs. The organizing function is seen from the division of tutor tasks and a clear organizational structure. The implementation function is carried out through andragogy-based learning with lectures, discussions, questions and answers, and skills practice methods. Meanwhile, the supervisory function is carried out through learning evaluation, attendance monitoring, andsupervision of skills practice. Although the program's implementation has been quite successful, several obstacles remain, such as limited digital learning media, unstable student attendance rates, and suboptimal utilization of practical facilities. Overall, the Package C Program at Buana Mekar Community Learning Center (PKBM) has systematically implemented management functions to support the community empowerment process through equivalency education