Abstract:Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) kuliner memiliki peran penting dalam mendukung aktivitas ekonomi masyarakat. Namun demikian, masih banyak pelaku usaha yang menghadapi kendala dalam pengelolaan keuangan, terutama…
rutama terkait pencatatan transaksi, pemisahan keuangan usaha dan pribadi, serta penyusunan pembukuan sederhana. Kondisi tersebut juga ditemukan pada pelaku UMKM kuliner di Kelurahan Tanjung Anom. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan kemampuan penyusunan pembukuan sederhana bagi pelaku UMKM kuliner. Program dilaksanakan dengan melibatkan 15 peserta melalui tahapan identifikasi kebutuhan, persiapan kegiatan, pelaksanaan pendampingan, dan evaluasi program. Metode yang digunakan meliputi penyuluhan, diskusi interaktif, simulasi kasus, praktik penyusunan buku kas harian, serta evaluasi menggunakan pre-test dan post-test. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya literasi keuangan, pencatatan transaksi, penyusunan buku kas sederhana, dan perhitungan laba usaha. Selain itu, peserta menunjukkan kemampuan yang lebih baik dalam melakukan pencatatan pemasukan dan pengeluaran secara sistematis. Program ini memberikan kontribusi positif terhadap peningkatan kapasitas pengelolaan keuangan UMKM sehingga dapat mendukung keberlanjutan dan pengembangan usaha pada masa mendatang.
Culinary Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting local economic activities and community income generation. However, many business owners still face challenges in financial management, particularly in transaction recording, separating business and personal finances, and preparing simple bookkeeping records. Similar conditions were identified among culinary MSME owners in Tanjung Anom Village. This community service program aimed to improve financial literacy and simple bookkeeping skills among culinary MSME entrepreneurs. The program involved 15 participants and was implemented through four stages: needs assessment, program preparation, mentoring implementation, and evaluation. The methods included training sessions, interactive discussions, case simulations, daily cash book practices, and evaluation through pre-tests and post-tests. The results demonstrated significant improvements in participants’ understanding of financial literacy, transaction recording, simple bookkeeping preparation, and profit calculation. Participants also showed better capability in recording business income and expenses in a more systematic manner. The program contributed positively to strengthening the financial management capacity of culinary MSMEs and is expected to support business sustainability and future business growth
Abstract:Today's education faces the challenge of preparing students with competencies that are relevant to the demands of the times. This research aims to explore innovative strategies in improving 21st Century competencies at SMPN…
MPN 46 Surabaya. The research method involved classroom observation, interviews with teachers, and document analysis. Findings show that project-based learning, the use of interactive technology, cooperative learning models, and student-centered approaches are effective in developing 21st Century competencies. In addition, simulation activities, innovative curriculum development, special extracurricular programs, and continuous teacher training also play an important role. The conclusions emphasize the need for inclusive and innovative learning approaches in dealing with the demands of modern education. The findings provide a strong foundation for the development of effective learning strategies to improve students' 21st Century competencies in the future.
Abstract:The preparation of financial and tax reports has a very important role in determining the success and compliance of an entity with applicable regulations and standards. The accounting services firm is the entity responsible…
ble for compiling these reports for its clients. Therefore, evaluation of the process of preparing financial and tax reports at accounting services firms becomes relevant to ensure the quality, accuracy and compliance of these reports. The aim of this research is to evaluate the effectiveness and efficiency of preparing financial and tax reports in accounting services offices. This includes analysis of existing processes, use of technology in preparing reports, and understanding taxes. In this way, it is hoped that areas where improvements are needed to improve service quality and compliance with applicable regulations can be identified. This data was collected through literature reviews and interviews with accounting practitioners and analysis of related documents. Apart from that, direct observation of the report preparation process was also carried out to gain a more in-depth understanding. The research results show that although many accounting firms have implemented best practices in preparing financial and tax reports, there are still several areas where improvements can be made. This includes increased use of technology to increase efficiency and increased collaboration between accounting teams and clients to ensure better compliance. By implementing the recommendations resulting from this research, it is hoped that accounting services firms can improve the services they provide and ensure better compliance with accounting and tax standards
Abstract:Political involvement, namely community activity in influencing the methods of preparing and implementing public policies, as well as participating in choosing government leaders. Social media is widely used as a place to…
o engage in political activities. This study aims to examine the quality of social media information, social media reputation, trust, use of social media, and millennial political involvement. The instrument of this research is using a questionnaire created using a Google form that is distributed online. The respondents of this study are millennials. This study contributes to the inconsistency test between social media information quality variables and political involvement. The results of the study prove that there is an influence between the variables use of social media and political involvement. This study also concluded that most of the millennial generation use social media for 3 hours/day to seek information and communicate. Finally, this research can find that the use of social media affects political involvement.
Abstract:IFRS SME establishes standards that serve as recommendations for preparing financial reports for small and medium-sized businesses. SME IFRS originates from all IFRS simplifications intended to simplify financial reporting…
ng and cost-benefit analysis for SME clients. The Financial Accounting Standards for Organizations Without Public Accountability (SAK ETAP), established on May 19, 2009, continues to oversee private businesses' financial accounts. However, SAK ETAP does not give advice to private firms on the explanation of gross revenue that is directly relevant to taxes determination. As a consequence, Indonesia has established a new SAK for private firms known as the SAK EP. The use of SAK EP in the preparation of financial statements for micro, small, and medium-sized enterprises (MSME) can simplify the use of international accounting standards, lowering the higher costs associated with full IFRS implementation and the emergence of numerous new accounts and changes in financial statement presentation. New accounts include accounts for current tax, deferred tax, employee benefit duties, and post-employment benefit liabilities, as well as revised accounts for accruing costs, equity, and comprehensive income (expenses).
Abstract:Menarche is a condition when a woman experiences her first menstruation. One way for young women to have the readiness to face menarche is to provide information about menstruation correctly. Information about menarche can…
an be obtained from health education. This study sought to ascertain the impact of a peer group approach to health education on adolescent readiness to face menarche. This research was conducted using the queasy experimental method having a control group design that is non-equivalent. The sampling method in this study is a probability sampling technique with proportioned stratified random sampling. In this investigation, 92 samples were included in the sample size and using the Two Independent Sample Test with the Mann-Whitney U type, the Pearson Chi-square test, and the Continuity Correction test. The results of this study indicated by the p-value (0,000) and the results using the Pearson chi-square test and Continuity Correction show the results of insignificant relationships between ages (0.096), sources of information (0.529), parental education (0.267), parental employment (0.132), and family economic status (0.456) with adolescent teenagers' preparedness for menarche. So that the effect of a peer group approach to health education towards preparing adolescents for menarche at SDN 243 Palembang.
Abstract:This research was motivated by the unpredictable Covid-19 Pandemic which forced various parties to carry out social distancing and Work from Home (WFH). This condition has an impact on school closures, students learn from…
m home and teachers teach from home. The condition of the Covid-19 pandemic as a new era of Distance Learning. Distance Learning with online/offline/hybrid learning modes as an effort to provide educational services to students. The purpose of this study was to identify and analyze the management of learning strategies in elementary schools during the Covid-19 pandemic to maintain the quality of education. The policy that underlies this research is the Decree of the Minister of Education and Culture Number 719/P/2020 concerning Guidelines for Implementing Curriculum in Education Units in Special Conditions. This research is based on George R. Terry's Theory of Management Functions, according to him “There are 4 management functions, which in the management world are known as POAC; Namely: planning, organizing, actuating and controlling. The approach in this research is a qualitative approach, with a case study type of research method. The research was conducted at Sirnagalih State Elementary School and Al Azhar Syifa Budi Parahyangan Elementary School (ASBP) West Bandung Regency with the research subjects being students. Research results: 1) Schools implement learning strategy management by preparing program plans (materials, strategies, assessments) that are adapted to the Emergency Curriculum and synergize with related parties to carry out learning during the Covid-19 pandemic. 2) Schools have carried out efforts to maintain the quality of education during the Covid-19 pandemic but have not been optimal. This is evidenced by the vast differences between one school and another. On the one hand, there are schools that implement very good distance learning with learning programs and strategies during the Covid-19 pandemic that are well planned by organizing human resources by conducting in-house training, but in other schools distance learning is carried out simply because schools have not establish learning policy guidelines during the Covid-19 pandemic. 3) Implementation of elementary school learning during the Covid-19 pandemic with online/offline/hybrid learning modes. 4) There are several obstacles in primary school learning during the Covid-19 pandemic, including the limitations of studying the Emergency Curriculum with studies on the selection of Core Competencies and Basic Competencies, the fulfillment of facilities and infrastructure, the condition of teachers who when carrying out learning still refers to student books as learning resources. 5) There are solutions to overcome obstacles including schools being required to improve teacher competence to be technology literate, designing adaptive curricula and facilitating adequate infrastructure, as well as Hybrid Learning with visiting teachers (Jarunjung). The conclusion of this study is that the management of learning strategies in elementary schools during the Covid-19 pandemic to maintain the quality of education has been attempted by implementing Distance Learning both online/offline/hybrid learning, but the results have not been optimal.
Abstract:Program magang merupakan kebijakan yang membuka peluang bagi mahasiswa untuk memperoleh pengalaman langsung di dunia kerja. Salah satu implementasinya adalah kegiatan magang di instansi pemerintahan. Penelitian ini disusun…
un berdasarkan kegiatan magang yang dilakukan oleh mahasiswa selama empat bulan di Sub Bagian Persidangan dan Humas Protokol DPRD Provinsi Sulawesi Tengah. Melalui keterlibatan langsung dalam pelaksanaan rapat paripurna, mahasiswa tidak hanya memperoleh pengalaman administratif, tetapi juga mengembangkan kompetensi profesional yang relevan dengan kebutuhan dunia kerja, serta mendukung layanan administrasi dan publikasi. Penelitian ini bertujuan untuk menganalisis pengembangan kompetensi mahasiswa magang melalui kontribusi dalam Tata Kelola Persidangan dan Komunikasi Publik pada rapat paripurna DPRD Provinsi Sulawesi Tengah. Metode yang digunakan dalam kegiatan ini meliputi observasi langsung, keterlibatan aktif dalam tugas, dan komunikasi informal dengan pegawai. Narasumber penelitian ini terdiri dari staf Sub Bagian Persidangan serta staf Humas Protokol DPRD Provinsi Sulawesi Tengah yang terlibat langsung dalam pelaksanaan sidang paripurna. Keabsahan data diperoleh melalui teknik triangulasi sumber dengan membandingkan hasil wawancara, observasi, dan dokumentasi. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa mahasiswa magang berkontribusi aktif dalam mendukung administrasi persidangan, penyusunan notulen hasil rapat dan risalah rapat, pengelolaan dokumentasi kegiatan, serta koordinasi teknis pelaksanaan rapat paripurna. Selain itu, penelitian ini menunjukkan bahwa sinergi antara Sub Bagian Persidangan dan Humas Protokol pada rapat paripurna DPRD Provinsi Sulawesi Tengah menjadi faktor penting dalam mendukung efektivitas pelaksanaan rapat paripurna.
The internship program is a policy that provides opportunities for students to gain hands-on experience in the workplace. One implementation is internships in government agencies. This research was compiled based on internship activities carried out by students for four months in the Sub-Section of Trials and Protocol Public Relations of the Central Sulawesi Provincial Representative Council. Through direct involvement in the implementation of plenary sessions, students not only gain administrative experience, but also develop professional competencies that are relevant to the needs of the world of work, as well as support administrative and publication services. This study aims to analyze the development of student intern competencies through contributions to Trial Governance and Public Communication at plenary sessions of the Central Sulawesi Provincial Representative Council. The methods used in this activity include direct observation, active involvement in tasks, and informal communication with employees. The sources for this research consisted of staff from the Trial Sub-Section and Public Relations and Protocol staff of the Central Sulawesi Provincial Representative Council who were directly involved in the implementation of the plenary session. Data validity was obtained through source triangulation techniques by comparing the results of interviews, observations, and documentation. Data analysis was carried out through the stages of data reduction, data presentation and drawing conclusions. The results of the study showed that the interns actively contributed in supporting the administration of the trial, preparing meeting minutes and minutes of meetings, managing activity documentation, and technical coordination of the implementation of plenary meetings. In addition, this study shows that the synergy between the Sub-Section of Trials and Protocol Public Relations at the plenary session of the Central Sulawesi Provincial Representative Council is an important factor in supporting the effectiveness of the implementation of plenary sessions.
Abstract:Pendidikan berperan penting dalam membentuk kualitas sumber daya manusia di era digitalisasi. Tantangan yang ada pada era digitalisasi adalah bagaimana meningkatkan motivasi belajar mahasiswa dengan solusi digitalisasi pembelajaran…
embelajaran melalui teknologi. Fakultas Teknik Universitas Negeri Yogyakarta memerlukan cara untuk meningkatkan dan mempersiapkan kompetensi mahasiswa terkait keterampilan yang dibutuhkan dalam dunia kerja. Hal itu dikarenakan kurangnya skill yang dimiliki oleh mahasiswa tidak memenuhi kualifikasi yang dibutuhkan sehingga terdapat ketidaksesuaian antara link and match. Untuk mengatasi hal tersebut, penulis memberikan inovasi pembuatan aplikasi ERIN (Engineering Ready Industry). Aplikasi ini merupakan digitalisasi platform yang dirancang berbasis artificial intellegence. Metode penelitian yang digunakan adalah campuran dengan kuantitatif melalui survey pengisian angket dan deskriptif kualitatif dengan studi literatur. Hasil dari survey uji kepuasan didapat nilai 87,2% dari aspek kinerja dan 85,6% dari aspek manfaat. Diharapkan gagasan inovasi ini dapat memberikan bekal dalam mempersiapkan diri untuk meraih kesuksesan karir bagi mahasiswa, alumni, dan industri, tidak hanya di UNY melainkan di universitas lain juga.
Education plays an important role in shaping the quality of human resources in the digitalization era. The challenge in the digitalization era is how to increase student learning motivation with digital learning solutions through technology. The Faculty of Engineering, Yogyakarta State University, needs a way to improve and prepare student competencies related to the skills needed in the world of work. This is because the lack of skills possessed by students does not meet the required qualifications so that there is a mismatch between link and match. To overcome this, the author provides an innovation in creating the ERIN (Engineering Ready Industry) application. This application is a digitalization platform designed based on artificial intelligence. The research method used is a mixture of quantitative through a questionnaire survey and qualitative descriptive with literature studies. The results of the satisfaction test survey obtained a value of 87.2% from the performance aspect and 85.6% from the benefit aspect. It is hoped that this innovation idea can provide provisions in preparing themselves to achieve career success for students, alumni, and industry, not only at UNY but also at other universities.