Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat

The Influence of the Preaching Approach on The Millennial Generation in Jaya District, Aceh Jaya Regency

2025-07-30T10:27:19+07:00

This study aims to determine the effect of the da'wah approach on the millennial generation in Jaya District, Aceh Jaya Regency. This study is a field study with a quantitative approach and descriptive design. The population in this study is the millennial generation in Jaya District, Aceh Jaya Regency, with a total of 100 respondents. The sample in this study was determined using an accidental sampling technique. Data collection was carried out through a closed questionnaire, and the data were analyzed using a simple linear regression method with the help of the SPSS version 25 program. The results showed that the da'wah approach has a positive and significant influence on the millennial generation, with a regression coefficient value of 0.414 and a significance level of 0.000 (<0.05). The determination value (R²) of 0.254 indicates that 25.4% of the variation in the behavior of the millennial generation can be explained by the da'wah approach, while the rest is influenced by other factors. Thus, it can be concluded that the da'wah approach has a significant influence on the behavior of the millennial generation.

The Effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism In Property Companies Listed on the IDX in 2021-2023

2025-07-30T10:27:53+07:00

This study aims to determine the effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism in property companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses an associative strategy to determine the relationship between two or more variables. The data in this study uses secondary data. The population in this study amounted to 92 companies. Sampling and sample size determination in this study were carried out using the Purposive Sampling method, resulting in a sample of 29 entities. The analytical approach uses multiple linear regression analysis, the coefficient of determination, the classical assumption test, and descriptive statistical data analysis. Use the t-test and F-test to test the hypothesis. This study found that Financial Distress has a significant effect on accounting conservatism, Leverage has no significant effect on accounting conservatism, and Managerial Ownership has no significant effect on accounting conservatism. The F-test in this study concluded that only Financial Distress has a significant effect on Accounting Conservatism, while Leverage and Managerial Ownership have no significant effect on Accounting Conservatism.

The Nature of Learning Psychology in Teaching Interaction and the Learning Process

2025-07-30T10:28:26+07:00

Learning psychology is a crucial component in education because it serves as a foundation for understanding the dynamics of interactions between teachers and students. This article aims to analyze the nature of learning psychology in the context of teaching and learning processes. Through a library research approach, the discussion focuses on understanding learning psychology theories such as behaviorism, cognitive, constructivism, and humanism, and their application in creating an effective, enjoyable, and adaptive learning process to meet students' needs. The study results indicate that educational psychology plays a significant role in supporting teachers in developing relevant learning strategies, recognizing student characteristics and needs, motivating learning, and creating a conducive learning environment. Therefore, mastery of educational psychology is a primary requirement for teachers to optimally carry out their professional role in educating and guiding students towards holistic development, both intellectually, emotionally, and socially. Educational psychology plays a strategic role in the teaching and learning process, particularly in helping educators understand student characteristics, design appropriate learning methods, and create a classroom atmosphere that supports learning development.

Simplifying The Blue Economy for Msmes in the Riverbank and Coastal Areas of Kerobokan, Buleleng: A Sustainable Approach to Community Empowerment

2025-08-11T14:17:20+07:00

This community service program aims to empower MSMEs in the riverbank and coastal areas of Kerobokan, Buleleng, through the application of a simplified blue economy concept. The program was implemented for 8 months and involved 20 MSMEs from the "Rukun Sejati" Joint Business Group engaged in fisheries and egg-laying chicken farming. The methods used included three main approaches: (1) education through interactive workshops on blue economy principles, (2) technical assistance in processing waste into value-added products (organic fertilizer, fish bone chips), and (3) strengthening digital marketing through collaboration with PT KSI. The evaluation results showed an increase in understanding of the blue economy concept from 33% to 67%, a 40% reduction in organic waste in rivers, and an average increase in MSME income of 25% through product diversification and online marketing. The main challenges faced included resistance to change, limited digital infrastructure, and dependence on external assistance. The program succeeded in creating an empowerment model that integrates economic, social, and environmental aspects, with key recommendations being the formation of a permanent working group and the development of advanced training modules. These findings provide practical contributions to the development of sustainable coastal MSMEs and can serve as a reference for replication in areas with similar characteristics.

Building a Solid Business Foundation by Implementing Appropriate Financial Reporting, Directed Marketing, and Attractive Branding for Sukawati Wood Carving Entrepreneurs

2025-08-21T15:25:00+07:00

Gianyar Regency, Bali, is known as a center for high-value woodcarving crafts. However, MSMEs in this sector still face several challenges in business management, particularly in financial record-keeping, branding strategies, and digital marketing. This community service program aims to increase the business capacity of the Baliary Artcrafts woodworking group through a digital-based empowerment approach. The methods used include training in simple financial record-keeping using Excel and accounting applications, strengthening brand identity through logo and product packaging design, and digital marketing training utilizing social media and e-commerce. The program also involves university students as a form of implementing the Independent Learning Campus (MBKM) program and supporting the achievement of higher education's Key Performance Indicators (IKU). The expected outcomes of this activity are increased financial literacy, a more professional brand image, and broader market reach for the target MSMEs. Overall, this activity contributes to the digital transformation of MSMEs in the craft sector in Gianyar, making them more adaptive and competitive in the global market.

Digital Marketing Training and Mentoring in Entrepreneurship for Teenagers of The Pik-R Genre in Surakarta's Type Village

2025-08-14T09:57:19+07:00

Many opportunities in digital business have not been maximized by young people, which is due to various reasons, including the lack of understanding of business actors regarding information technology, creativity and business innovation, as well as management in digital business and strategy. Through digital marketing training, young people are expected to be able to open business opportunities independently and sustainably, namely by becoming entrepreneurs. Digital marketing is an important tool used by various sectors, including micro, small, and medium enterprises (MSMEs), to expand market reach and increase competitiveness. Increasing digital marketing literacy is also the task of the university as a form of community service in order to foster interest in entrepreneurship by collaborating with the DP3AP2KB Office of Surakarta City through the GenRe (Generation Planned) Forum. In accordance with the purpose of GenRe (Generation Planned), which is to serve as a forum for accelerating action to create productive youth by instilling life skills. PIK-R Tipes Village, Serengan District, Surakarta City, as a forum for youth at the village level, has 50 active youth members aged between 15-25 years. The youth of PIK-R Tipes Village are considered active and have an interest in entrepreneurship. The Creative Economy (Ekraf) program at PIK-R Tipes Village includes herbal medicine (jamu), wedang uwuh (a traditional drink), and fish and vegetable cultivation, among other products. Therefore, digital marketing is needed to increase the product's awareness and sales turnover.

Empowering the Mina Asri Catfish Farming Group Through Digital Marketing and Financial Literacy for Business Sustainability

2025-09-03T10:58:51+07:00

Indonesia, as a maritime nation, has significant potential in the fisheries sector, with catfish being one of the main freshwater aquaculture commodities. In Bali, the Mina Asri Catfish Farming Group contributes to local fishery production, yet faces challenges in production costs, limited marketing strategies, and manual financial management. This study aims to empower the group through innovation and community service activities that enhance production efficiency, market competitiveness, and financial literacy. The program was implemented through stages of socialization, training, technology application, and mentoring. Training focused on the use of alternative pellet feed, digital marketing through social media, and digital financial recording using simple applications. Results showed that providing pellet feed assistance reduced production costs by at least 10% per cultivation cycle, thereby improving profit margins and financial allocation for other development needs. Digital marketing training increased members’ skills in content creation and online promotion, enabling expansion of product distribution, particularly for processed catfish, beyond local markets. Meanwhile, financial literacy training facilitated the adoption of digital records, improving transparency and supporting more accurate evaluation of profitability. Pre- and post-test assessments demonstrated a 70% improvement in participants’ knowledge and skills, confirming the effectiveness of the program. In conclusion, the empowerment program significantly improved group capacity in production, marketing, and financial management. Active community participation played a crucial role in ensuring sustainability, with the program contributing to business independence, enhanced income, and regional food security, while also strengthening the community-based economy.

Multidisciplinary Collaboration of Students in KKN PMM for Sustainable Development in Bukian Village, Payangan District, Gianyar

2025-09-03T10:59:16+07:00

The Regular PMM KKN Program Period II in Bukian Village, Payangan District, Gianyar Regency, Bali, is a form of implementation of the tridharma of higher education through community service based on village potential and problems. Activities carried out by Warmadewa University students include strengthening community capacity in the fields of health (optimization of intergenerational posyandu, integrated health checks, stunting prevention), education (children's financial literacy, bullying prevention, local culture-based pasraman kilat), economy (empowerment of MSMEs through promotional media, development of the Magenda Park tourist village), and environment (making trash sepit, managing organic waste into compost and community service in Magenda Park). Each program is designed in line with the SDGs targets, is promotive and preventive oriented, and is implemented with a participatory approach through the involvement of village officials, posyandu cadres, schools, and the local community. The results of the activities show an increase in collective awareness in health management, strengthening cultural identity, economic literacy, and community participation in protecting the environment. These findings indicate that the success of the KKN program lies not only in the achievement of short-term activities, but also in strengthening the capacity of the community to transform towards independent, competitive, and sustainable village development.

Moving the Wheels of the Village Economy: Empowering Madasar BUMDES Towards Independence and Sustainability

2025-09-03T11:00:01+07:00

The purpose of implementing this community service program is to strengthen the capacity of BUMDes Madasar in Dauh Peken Village, Tabanan Regency, through three main areas of intervention: financial literacy, business cooperation strategies, and digital marketing. Assistance was provided to support the preparation of financial reports in accordance with SAK EMKM standards, which are essential for accountability and transparency in business management. BUMDes Madasar, as a newly developing institution with small-scale business units, has limited managerial capacity and technical expertise, especially in financial reporting. Through participatory training, administrators learned to prepare cash flow statements, profit and loss reports, and simple balance sheets. Evaluation results showed that 87.5% of participants could independently prepare financial reports, indicating significant knowledge improvement. In terms of business strategy, mentoring focused on enhancing cooperation with third parties to expand business units and increase village income. Training included partnership simulations, proposal development, and drafting agreements, with 62.5% of participants successfully initiating collaboration with private partners. This capacity strengthens BUMDes’ bargaining position and creates broader opportunities for business growth. Furthermore, digital marketing assistance introduced administrators to social media platforms, online marketplaces, and content creation tools. Post-training evaluations showed that 87.5% of participants expressed a strong need for social media marketing strategies, highlighting the relevance of this intervention. By utilizing digital platforms, BUMDes Madasar is now better equipped to increase its competitiveness and product visibility.

Implementation of Financial Strategy and Business Management in Sustainable Market Development in Buahan Kaja Village

2025-09-03T11:00:29+07:00

The Community Partnership Program (PKM) implemented at Buahan Kaja Village Market has demonstrated significant results in improving the financial and managerial capacity and green economic practices of traders. Following the training, understanding of daily cash flow recording increased from 30% to 85%, and separation of personal and business finances from 25% to 75%. In terms of stock management, understanding increased from 40% to 80%, while the use of business support tools such as calculators and safes jumped from 35% to 78%. Beyond the financial aspect, the training also successfully built environmental awareness: waste sorting practices increased from 20% to 70%, and awareness of stall cleanliness and hygiene increased from 45% to 85%. These results demonstrate that the educational and practical approach of the training, coupled with the provision of simple technology, is effective in building the foundation for more orderly, efficient, and sustainable small businesses. To maintain long-term impact, continued mentoring and the integration of digitalization into daily business practices are needed to strengthen the transformation of traditional markets into healthy and environmentally friendly business ecosystems. The novelty of this program lies in its integrated approach of financial literacy, management, and green economic practices, simultaneously applied in the context of village markets, a practice that has been rare until now. Future recommendations include strengthening groups through integration with formal institutions, so that program sustainability is embedded in internal institutional capacity, rather than solely dependent on facilitators.

Wise Social Media Education Based on the ITE LAW at SMP Negeri 12 Denpasar

2025-09-03T11:01:03+07:00

The development of digital technology has had a significant impact on student interaction patterns at the junior high school level. Social media has become a primary platform for students to communicate, but on the other hand, minimal digital literacy and poor legal understanding make them vulnerable to negative behaviors such as spreading hoaxes, cyberbullying, and violating communication ethics. This community service activity aims to provide wise social media education based on the Electronic Information and Transactions Law (UU ITE) to students of SMP Negeri 12 Denpasar. The implementation method included interactive seminars, group discussions, and case study simulations designed with a participatory approach. Evaluation was conducted through pre- and post-tests to measure improvements in students' knowledge and behavioral reflections. The results of the activity showed a significant increase in students' understanding of digital literacy from 45% to 82% and knowledge of the ITE Law from 20% to 75%. In addition, students' attitudes towards cyberbullying and negative content on social media experienced positive changes, as reflected in their increased awareness of not spreading hoaxes, avoiding hate speech, and using social media more responsibly. This program not only improves students' understanding but also benefits schools and parents by supporting their children's digital activities. Therefore, this activity serves as a model that can be replicated in other schools to strengthen digital literacy, legal awareness, and develop wise social media character among teenagers.Perkembangan teknologi digital telah membawa dampak signifikan terhadap pola interaksi siswa di tingkat sekolah menengah pertama. Media sosial menjadi ruang utama bagi siswa untuk berkomunikasi, namun di sisi lain, minimnya literasi digital dan rendahnya pemahaman hukum membuat mereka rentan terjebak dalam perilaku negatif seperti penyebaran hoaks, cyberbullying, serta pelanggaran etika komunikasi. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi bijak bermedia sosial berbasis Undang-Undang Informasi dan Transaksi Elektronik (UU ITE) kepada siswa SMP Negeri 12 Denpasar. Metode pelaksanaan meliputi seminar interaktif, diskusi kelompok, dan simulasi studi kasus yang dirancang dengan pendekatan partisipatif. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pengetahuan serta refleksi perilaku siswa. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pemahaman literasi digital siswa dari 45% menjadi 82% serta pengetahuan mengenai UU ITE dari 20% menjadi 75%. Selain itu, sikap siswa terhadap cyberbullying dan konten negatif di media sosial mengalami perubahan positif, yang tercermin dari meningkatnya kesadaran mereka untuk tidak menyebarkan hoaks, menghindari ujaran kebencian, dan menggunakan media sosial secara lebih bertanggung jawab. Program ini tidak hanya meningkatkan pemahaman siswa, tetapi juga memberi manfaat bagi sekolah dan orang tua dalam mendampingi aktivitas digital anak. Dengan demikian, kegiatan ini menjadi model yang dapat direplikasi di sekolah lain guna memperkuat literasi digital, kesadaran hukum, serta pembentukan karakter bijak bermedia sosial di kalangan remaja.

Optimization of Financial Management and Management of the Cupu Manik Sedana Waste Bank in Dangin Puri Kaja Village

2025-09-03T11:01:27+07:00

Waste management is a complex issue faced by various regions in Indonesia, including Bali Province, where organic waste dominates the household waste composition. In response, Dangin Puri Kaja Village established the “Cupu Manik Sedana” waste bank in 2022, aimed at transforming waste into resources of economic value while reducing its environmental impact. Despite this initiative, several challenges hindered its operations: (1) financial records were poorly organized and lacked systematic bookkeeping, (2) human resources had limited skills in management and production, and (3) there was a need for education and training in processing organic waste into Liquid Organic Fertilizer (POC). To address these issues, a community service program was designed to empower the waste bank by strengthening financial literacy, improving human resources, and providing practical training in waste utilization. The methods implemented included participatory mentoring, structured counseling, and hands-on practice. Training in financial literacy introduced partners to basic accounting principles, daily transaction records, and financial reporting using Microsoft Excel and the Sepran cash book application. Human resource development focused on time management, division of labor, and enhancing productivity among group members. Additionally, practical workshops on POC production provided participants with the skills to convert kitchen waste into valuable fertilizer, reinforcing the principles of reduce, reuse, and recycle.

Productivity Improvement Strategy Through Participatory Approach, Digital Marketing, and Occupational Safety in Knife Craftsmen Groups in Sukawati Village, Gianyar

2025-09-03T11:01:51+07:00

The Swandya Prapen knife craftsmen group in Sukawati Village plays a significant role in the local home industry sector but faces challenges in marketing, occupational safety, and productivity. This community service program aimed to empower the craftsmen group by implementing digital marketing strategies, providing occupational health and safety (OHS) training, and utilizing a participatory approach to enhance their productivity. Activities included hands-on training, technical guidance, and collaborative evaluation based on the group’s specific needs. The program successfully increased the craftsmen’s ability to promote their knives through digital platforms, improved workplace safety practices, and fostered stronger teamwork within the group. As a result, the productivity and market competitiveness of the Swandya Prapen knife craftsmen improved significantly. In addition, the artisans became more aware of the importance of adopting personal protective equipment and maintaining a safe workspace to sustain their long-term health and performance. The participatory approach also encouraged more active involvement of members in decision-making, strengthening ownership and commitment to shared goals. This initiative highlights the effectiveness of combining digital tools, safety measures, and participatory methods in advancing the sustainability and growth of traditional knife-making communities while simultaneously preserving cultural heritage and empowering local economies.

Financial Education for the Muncan Village Community Through Digital Media

2025-09-03T11:02:15+07:00

This community service program aims to improve financial literacy in the Muncan Village community through the use of digital media. The majority of residents work in the agricultural and MSME sectors, with low financial literacy and limited access to formal financial information. The blended learning method used combines offline workshops and online mentoring via WhatsApp groups. Educational materials were delivered through animated videos, infographics, and posters tailored to the local context. The results showed an average increase in financial literacy of 42%. Eighty percent of participants understood the risks of saving at home, 75% understood the difference between saving in a bank and a piggy bank, and 70% could recognize the characteristics of illegal online loans. Furthermore, 25 participants began recording their finances, and 15 opened their first bank accounts. Digital media successfully transformed from a medium of entertainment into an educational tool, with the "Sele Muncan" WhatsApp group serving as a platform for ongoing learning. This program demonstrates the effectiveness of a contextual and participatory approach in improving financial literacy and community empowerment in the digital era.

Empowering MSMES in Sumerta Kauh Village to Support Decent Work and Economic Growth

2025-09-04T11:27:23+07:00

The development of micro, small, and medium enterprises (MSMEs) is the goal of multi-stakeholder partnerships. In the context of business groups, these partnerships will provide access to resources, knowledge, and broader networks. The partnership program aims to empower MSMEs in Sumerta Kauh Village. Sumerta Kauh Village is located in the East Denpasar District, Denpasar City, Bali Province. MSMEs in Sumerta Kauh Village are skilled in making Balinese snacks, but their production process is not continuous. Production. This program is implemented through training provided by experts. Experts first understand the manufacturing process for MSME products. After that, training is provided, providing materials on production and packaging. It is because the majority of group members work in offices, resulting in the group's suboptimal performance. Several issues exist within MSMEs, including: 1) Monotonous production and a lack of innovation, 2) Poorly organized accounting records, and 3) Lack of training and outreach for human resource development. Therefore, empowerment of MSMEs in Sumerta Kauh Village is necessary to support decent work in line with MSME objectives and to increase MSME economic growth.