Abstract:The purpose of this research is to determine the effect of using the Group Investigation model on the ability to write book reviews at XIth Class of SMK Taman Siswa Suka Damai. The population in this study are all XIth class…
lass students, totaling 127 students. The sample in this research is XIth class Accounting which are taken using a simple random sampling technique totaling 22 students. The data collection technique uses a performance test in writing a book review. Based on the research results, at the pretest the average score obtained was 66.1 and at the posttest 90.31. The significant value obtained is greater than ttable, namely tcount > ttable, namely 80.7>1.68 and 80.7>2.41. This proves that Ho is rejected and Ha is accepted, namely that there is a significant influence from the use of the Group Investigation model on the ability to write book reviews in class.
Abstract:Menstruation is a physiological process experienced by women; however, disturbances in the menstrual cycle may increase the risk of reduced fertility among women of reproductive age. The prevalence of menstrual cycle disorders,…
orders, which reaches approximately 45%, indicates a reproductive health issue that requires attention, particularly in relation to psychological factors such as stress. This study aims to analyze the relationship between stress levels and menstrual cycle regularity among reproductive-age women working at the Bondowoso District Health Office. A quantitative design with a correlational approach and cross-sectional method was employed, involving a population of 112 individuals and a sample of 53 respondents selected through random sampling. Data were collected using a standardized questionnaire and analyzed using the Chi-Square test. The results showed that the majority of respondents had normal stress levels, accounting for 25 individuals (47.2%), and normal menstrual cycles, accounting for 31 individuals (58.5%). Statistical analysis revealed a significant relationship between stress levels and menstrual cycle regularity with a p-value < 0.05, indicating that the research hypothesis was accepted. The findings confirm that stress levels are significantly associated with menstrual cycle regularity among working women. The novelty of this study lies in its specific focus on female workers in a regional health institution with distinct workload characteristics, providing empirical contributions to the development of stress management interventions aimed at maintaining women’s reproductive health.
Abstract:This study aims to analyze the role of regional financial management accountability as a mediator between the accessibility of regional financial reports and regional financial accounting systems in relation to good governance…
rnance in the Regional Apparatus Organizations of Bogor City. Utilizing a quantitative approach, this study employs Structural Equation Modeling (SEM) with the assistance of PLS and IBM Statistics SPSS 26.0 programs for data analysis. The research sample consists of 108 respondents who are employees meeting specific criteria within the Regional Apparatus Organizations of Bogor City. Data collection was conducted through questionnaire distribution to these respondents. The analysis results indicate that regional financial management accountability plays a significant role in mediating the relationship between the accessibility of regional financial reports and regional financial accounting systems towards good governance. These findings suggest that improving the accessibility of financial reports and enhancing regional financial accounting systems can promote the establishment of good governance through increased accountability in financial management. This research provides an important contribution to understanding the factors influencing the realization of good governance at the regional government level and can serve as a reference for policymakers in formulating strategies to improve the quality of governance, particularly in aspects of regional financial management in Bogor City and other regions in Indonesia.
Abstract:Penerapan aplikasi ACCURATE Accounting pada pencatatan akuntansi dan penyusunan laporan keuangan di UMKM Fathin Juice bertujuan untuk meningkatkan akurasi dan efisiensi dalam pengelolaan keuangan. Kegiatan ini dilakukan…
melalui sosialisasi dan bimbingan teknis kepada pemilik usaha, yang sebelumnya menggunakan metode pencatatan manual. Hasil dari penerapan ini menunjukkan bahwa aplikasi ACCURATE mampu membantu UMKM Fathin Juice dalam menghasilkan laporan keuangan yang lebih akurat dan tepat waktu, serta meminimalisir kesalahan dalam pencatatan transaksi. Dengan demikian, pemilik usaha dapat membuat keputusan bisnis yang lebih baik berdasarkan informasi keuangan yang andal. Program ini juga diharapkan dapat diterapkan pada UMKM lainnya untuk meningkatkan kualitas pengelolaan keuangan mereka.
Abstract:Abstract: This community service program at UMKM Adinda Food was conducted to address several managerial issues, including unstructured financial recording, unclear division of labor, and limited marketing practices. Using…
ng field observation, in-depth interviews, SWOT analysis, and implementation-based coaching, the program produced practical solution models consisting of simplified financial recording, standardized workflow arrangements, and the introduction of digital marketing practices. The results indicate that hands-on and context-based approaches effectively improve the SME owner's understanding of efficient and adaptive business management. This program contributes to current knowledge on contextual SME assistance strategies and provides a basis for applying similar models to other small enterprises with comparable characteristics.
Keywords: digital marketing; simple accounting; sme management; workflow.
Abstrak: Kegiatan pengabdian masyarakat pada UMKM Adinda Food dilaksanakan untuk menjawab permasalahan manajemen usaha, terutama pencatatan keuangan yang tidak terstruktur, pembagian kerja yang kurang jelas, serta pemasaran yang masih terbatas pada penjualan langsung. Melalui metode observasi lapangan, wawancara mendalam, analisis SWOT, dan pendampingan implementatif, kegiatan ini menghasilkan model solusi yang dapat digunakan UMKM secara praktis, meliputi pencatatan keuangan sederhana, pola kerja terstandarisasi, dan pengenalan pemasaran digital. Hasil pelaksanaan menunjukkan bahwa pendekatan berbasis praktik mampu meningkatkan pemahaman pelaku UMKM terhadap tata kelola usaha yang efisien dan adaptif. Kegiatan ini memberikan kontribusi terhadap pengembangan pengetahuan mengenai strategi pendampingan UMKM yang kontekstual, serta membuka peluang penerapan model serupa pada usaha kecil lainnya dengan karakteristik sejenis.
Kata kunci: akuntansi sederhana; manajemen sdm; pemasaran digital; UMKM.
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:MSMEs have a major contribution to the national economy, but the use of information technology in this sector is still low. This community service activity aims to empower MSMEs in Silo Baru Village through the application…
on of the Business Intelligence (BI) concept to improve the effectiveness of business management. The program is implemented in the form of training and technical assistance, which includes a basic understanding of BI, the use of simple accounting applications, digital marketing strategies, and data analysis and visualization techniques. This activity involves MSME actors directly in practice and simulations based on case studies of their respective businesses. Through a participatory and application approach, participants are equipped with the skills to record transactions digitally, monitor business performance, and make data-based decisions. Evaluation is carried out through pre-tests and post-tests, interviews, and observations, where the results show an increase in participants' digital literacy of up to 70% and technical skills of up to 60%. As many as 65% of participants have also implemented BI in daily business processes. This program is expected to be an effective collaborative model in encouraging the sustainable digital transformation of village MSMEs towards increasing competitiveness in the digital economy era.
Keywords: MSME; data analysis; business intelligence; business management; digital marketing
Abstrak: UMKM memiliki kontribusi besar terhadap perekonomian nasional, namun pemanfaatan teknologi informasi di sektor ini masih rendah. Kegiatan pengabdian ini bertujuan untuk memberdayakan UMKM di Desa Silo Baru melalui penerapan konsep Business Intelligence (BI) guna meningkatkan efektivitas manajemen usaha. Program dilaksanakan dalam bentuk pelatihan dan pendampingan teknis, yang mencakup pemahaman dasar BI, penggunaan aplikasi akuntansi sederhana, strategi pemasaran digital, serta teknik analisis dan visualisasi data. Kegiatan ini melibatkan pelaku UMKM secara langsung dalam praktik dan simulasi berbasis studi kasus usaha masing-masing. Melalui pendekatan partisipatif dan aplikatif, peserta dibekali keterampilan untuk mencatat transaksi secara digital, memantau kinerja usaha, serta mengambil keputusan berbasis data. Evaluasi dilakukan melalui pre-test dan post-test, wawancara, serta observasi, dimana hasilnya menunjukkan peningkatan literasi digital peserta hingga 70% dan keterampilan teknis hingga 60%. Sebanyak 65% peserta juga telah mengimplementasikan BI dalam proses bisnis sehari-hari. Program ini diharapkan dapat menjadi model kolaboratif yang efektif dalam mendorong transformasi digital UMKM desa secara berkelanjutan menuju peningkatan daya saing di era ekonomi digital.
Kata kunci: UMKM; analisis data; business intelligence; manajemen bisnis; pemasaran digital
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:The construction and development of the port at PT. Pelabuhan Indonesia Subregional Bali Nusra Benoa Port cannot be separated from various impacts, one of which is the environmental impact, especially since the location…
of the development and port is close to settlements, companies and other ecosystems. This makes PT. Pelabuhan Indonesia Subregional Bali Nusra to hold the Implementation of Environmental Management and Monitoring (RKL-RPL) PT. Pelabuhan Indonesia (Persero) Regional 3 Subregional Bali Nusra is a form of Pelindo's contribution in preserving and maintaining the health of the environment around the company and the environment affected by the company's operational and construction activities. Environmental preservation activities are of course supported by the budget or environmental costs provided by the company. Environmental accounting is one way to record environmental costs within the company. The method used is the descriptive qualitative method. The results obtained are that Environmental Management and Monitoring are greatly influenced by the amount of the existing budget, Pelindo has implemented environmental accounting reporting which contains environmental costs, fuel costs, electricity costs, water costs, costs for the use of raw material emissions, B3 waste handling costs, and biodiversity
Kata kunci: environmental costs; environmental accounting
Abstract: Pembangunan dan pengembangan pelabuhan di PT. Pelabuhan Indonesia Subregional Bali Nusra Pelabuhan Benoa tidak lepas dari berbagai dampak, salah satunya adalah dampak lingkungan, terlebih lagi lokasi pengembangan dan pelabuhan berada dekat dengan pemukiman, perusahaan dan ekosistem lainnya. Hal itu, membuat PT. Pelabuhan Indonesia Subregional Bali Nusra untuk mengadakan Pelaksanaan Pengelolaan dan Pemantauan Lingkungan (RKL-RPL) PT. Pelabuhan Indonesia (Persero) Regional 3 Subregional Bali Nusra merupakan bentuk kontribusi Pelindo dalam melestarikan dan menjaga kesehatan lingkungan di sekitar perusahaan dan lingkungan yang terkena dampak dari kegiatan operasional dan konstruksi perusahan. Kegiatan pelestarian lingkungan tentunya didukung oleh anggaran atau biaya lingkungan yang diberikan oleh perusahaan. Akuntansi lingkungan merupakan salah satu cara pencatatan biaya lingkungan di dalam perusahaan. Metode yang digunakan yaitu metode kualitatif deskriptif. Hasil yang didapat yaitu Pengelolaan dan Pemantauan Lingkungan sangat dipengaruhi oleh besarnya anggaran yang ada, Pelindo sudah menerapkan pelaporan akuntansi lingkungan yang berisi biaya lingkungan, biaya bahan bakar, biaya listrik, biaya air, biaya penggunaan emisi bahan baku, biaya penanganan limbah B3, dan keanekaragaman hayati
Keywords: biaya lingkungan; akuntansi lingkungan