Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat

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

Nurul FITDARI — 2025-06-30

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

Marnita HASUGIAN — 2025-06-30

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

Abu Bakri PASARIBU — 2025-06-30

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

Komang Adi Kurniawan SAPUTRA — 2025-06-30

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

Gede sanjaya adi PUTRA — 2025-06-30

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

Marjam Desma RAHADHINI — 2025-06-30

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.