JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)

Profile Digitalization of Ahlul Irfan Islamic Boarding School through the Development of a WordPress-Based Website

2025-08-07T01:30:55+00:00

The Ahlul Irfan Islamic Boarding School lacks an effective digital platform. Through the Community Service Program (KKN), students from UPN "Veteran" East Java developed a WordPress-based website to publish the school's profile and information. The implementation method included needs analysis, design, implementation, and management training. The website features the school's profile, programs, and news, supporting digital transformation and information dissemination. This activity aims to increase the school's visibility in the digital era and strengthen communication with the community. This program also serves as a model for implementing digitalization for similar educational institutions. The development is expected to facilitate access to information for prospective students and the wider community. Furthermore, this website provides a foundation for technology management for the boarding school's administrators so they can adapt to digital developments.

Integration of Ethnomathematics in Science, Technology, Engineering, and Mathematics Learning to Improve Students' Science and Technology Literacy

2025-12-04T06:47:28+00:00

The implementation of Science, Technology, Engineering, and Mathematics (STEM) learning in many remote schools, including SMP Negeri Depapre, Jayapura Regency, is sub-optimal and lacks relevance to the students' local cultural context. This results in low motivation and difficulties for students in understanding abstract concepts. This community service program aimed to develop and implement an Ethnomathematics-based STEM learning model that links science and mathematical concepts with local Papuan cultural practices, such as geometric patterns in carvings, counting systems, or physics principles in fishing tools. The methods included module development, teacher training (workshop), and learning implementation using a Project-Based Learning (PjBL) approach involving 18 seventh-grade students and 7 assisting teachers. Activities involved measuring cultural objects (like Tumoko Batu) and creating cultural products (like the Papuan Flute and Sentani Drum). The results showed a significant change, with students becoming more enthusiastic and active in discussions. Quantitatively, there was an average increase in conceptual understanding of 42.25% following the program implementation. This increase is supported by qualitative data showing improved student activity (reaching 80% in the presentation session) and the strengthening of cultural identity. The program successfully established an innovative, relevant, and contextual learning model, and enhanced teacher competence in integrating local wisdom.

Case Study Evaluation of Road Network Connectivity in Center Banjarmasin

2026-01-16T05:54:51+00:00

Road network configuration is a permanent element of urban morphology that influences spatial utilization patterns, mobility, and public accessibility. Good network connectivity encourages the use of active and public transportation, while low connectivity increases reliance on private vehicles. This study aims to evaluate the performance of road network connectivity in Banjarmasin City, focusing on Banjarmasin Tengah District as the City Service Center (PPK), and comparing it with other districts. The study uses a quantitative approach with spatial data analysis for the 2021–2025 period using ArcMap software. Three indicators are used: the Road Density Index, the Beta Connectivity Index, and the Gamma Connectivity Index, with road segments as the unit of analysis according to the Indonesian Road Capacity Guidelines. The results show that Banjarmasin Tengah District has the highest road density, reflecting the availability of relatively good physical infrastructure. The highest beta connectivity values are also found in Banjarmasin Tengah and Banjarmasin Timur, although generally still in the low–moderate category. Meanwhile, gamma connectivity values across all districts are relatively low, with an average of around 13% of optimal conditions. These findings indicate the need to improve connectivity between segments, particularly in local and neighborhood road networks, to support a more efficient and sustainable urban transportation system.

Analysis of Environmental Facilities and Infrastructure in Efforts to Reduce Waste for the Success of the Zero Waste Village Program in RW 13 Mojo Surabaya

2026-01-16T11:51:23+00:00

Environmental pollution conditions caused by the increasing accumulation of waste have occurred a lot in Indonesia, including in the hero city of Surabaya. Based on data analysis from the Surabaya City Environmental Service, the total waste generation in Surabaya City reaches 1600 tons per day which goes into the Benowo Final Disposal Site (TPA). One of Surabaya City's efforts to reduce and manage waste is by implementing the Zero Waste Village concept. This study focuses on data on facilities and infrastructure in RW 13, Mojo Village, Surabaya to reduce the waste generated. This area was chosen because it has the potential to implement the zerowaste village program to minimize and optimize waste. The amount of waste generation in the RW 13 area of Mojo Village is 140.6 kg/day with an average waste generation per person of 0.052 kg/day. This figure is still below the SNI 8632:2018 standard concerning Procedures for Planning Operational Engineering for Urban Waste Management, namely 0.65 – 0.70 kg/person/day for household waste sources.

Optimizing Aid Distribution through a Blockchain-Based Precision Donation System to Accelerate Disaster Management at Lazismu in Tasikmalaya Regency

2026-01-20T04:18:59+00:00

Aid distribution during the disaster emergency response phase often faces various obstacles, such as inaccurate recipient data collection, uneven distribution, and low transaction transparency. This condition also occurs in the Lazismu Tasikmalaya Regency aid distribution process, especially during floods and landslides. This community service program aims to optimize aid distribution through the development of a Precision Donation System based on Blockchain Technology. Blockchain technology was chosen because it is able to provide transparency, accountability, and an immutable audit trail, so that every funds flow and goods can be real time monitored. The implementation method includes mapping partner needs, designing system architecture, implementing simple smart contracts for donation management, training Lazismu managers, and testing the system using disaster simulation data. The developed system is able to record donation transactions, validate aid recipients, and monitor logistics distribution with a higher accuracy level than manual processes. Evaluation results show that the blockchain use increases recording efficiency by up to 35%, accelerates the aid verification process, and increases public trust in the transparency of aid distribution. This program has a direct impact in the form of increasing the digital capacity of zakat institutions in disaster management, while simultaneously supporting the achievement of SDGs 11 (Sustainable Cities and Communities) and 16 (Strong Institutions). This implementation also aligns with BRIN's research focus on digital transformation in disaster management. Going forward, this system has the potential to be further developed with the integration of geospatial mapping and machine learning for more precise predictions of aid needs.

Improving the Performance of Posyandu Cadres with SIPPOS: Posyandu Service Information System in the Sangkali Tamansari Community Health Center Area Tasikmalaya City

2026-01-27T04:16:28+00:00

Posyandu cadres have a strategic role in the promotion and prevention of public health services at the primary level. However, many cadres rely on manual recording systems that are less efficient. This community service focuses on training, mentoring, and monitoring the implementation of the system with the aim of improving the performance of Posyandu cadres through the implementation of SIPPOS (Posyandu Service Information System). SIPPOS is an information system to assist Posyandu cadres in managing health service data more quickly. Community service activities include SIPPOS socialization to cadres and health center officers, including training on system usage and technical assistance. Evaluation of the effectiveness of SIPPOS use in routine Posyandu activities, and program sustainability in order to expand the benefits of the community service reach. This community service is expected to significantly improve Posyandu cadres in mastery of information technology and the accuracy of service data recording.

Design of Temporary Storage Sites (TPS) for B3 Waste in the Water Tourism Sector in Malang Regency

2026-02-22T03:48:09+00:00

The growth of the water tourism sector in Malang Regency has resulted in an increase in the generation of Hazardous and Toxic Materials (B3) waste, which threatens the sustainability of aquatic ecosystems. This study presents a representative design for a Temporary Storage Facility (TPS) for B3 Waste that complies with environmental safety technical standards. The study methods used include waste characteristic identification, direct weighing sampling, and engineering design based on the compatibility principle. The evaluation results indicate a total B3 waste generation of 23.35 kg/month, with the largest contribution coming from used battery waste (A102d) of 8 kg/month. Based on this data, a TPS facility with dimensions of 7.5 m x 3.5 m x 3.5 m was designed, equipped with a natural ventilation system, emergency drainage channels, and a spill pallet. The planning of this facility serves as a prototype for mitigating environmental pollution risks to ensure regulatory compliance in water tourism areas.

Quality Control Production Process Of Milk Pie Using Statistical Quality Control Analysis

2025-12-25T15:52:10+00:00

Product quality is an important factor in maintaining business competitiveness in the food industry, including milk pie products as a regional specialty souvenir. One milk pie producer at Bali is required to produce products with consistent quality in accordance with established standards. However, in the production process, several forms of product defects are still found that need to be controlled so as not to reduce quality and consumer satisfaction. This study aims to analyze quality control in the milk pie peroduction process using the Statistical Quality Control (SQC) method. The data used is production and product defect data obtained during a specific observation period. The analysis was carried out using several SQC tools, including check sheets and control charts, to identify the types of defects and assess the stability of the production process. Based on the observation results, the most dominant type of defect was broken milk pies. On December 12, 2025, the number of milk pies with broken defects was recorded at 32 units. The quality control analysis results showed that overall, the milk pie production process was stable and statistically controlled. The product defect rate was relatively low and still within acceptable control limits. This indicates that the quality control system implemented has been working quite well, although it is still necessary to.

Efficiency of Domestic Wastewater Utilization from Wastewater Treatment Plants for Irrigation at Bauxite Ore Mining Hauling Areas

2026-02-22T07:20:20+00:00

The bauxite ore mining industry produces domestic wastewater from various supporting activities such as office facilities, employee dormitories, laboratories, contractor areas, and jetties. This wastewater has pollutant characteristics that exceed quality standards, requiring treatment through a Wastewater Treatment Plant (WWTP) before being reused. This study aims to analyze the characteristics of domestic wastewater, the WWTP treatment unit process, and the feasibility of its use for irrigation of the hauling area (a special route for material transportation). The method used is descriptive-quantitative with secondary data including clean water needs, wastewater generation, WWTP processes, laboratory test results from KAN-accredited WWTP outlets, irrigation water needs, and irrigation scenarios. The wastewater quality assessment refers to domestic wastewater quality standards as directed by the Ministry of Environment and Forestry (KLHK) in 2022, as well as Class 4 River Water Quality Standards based on Government Regulation No. 22 of 2021, which are used as a reference for wastewater utilization for irrigation. The hauling area used for irrigation covers an area of 7,500 m² with dimensions of 500 meters long and 15 meters wide. The study results show that domestic wastewater treatment in the bauxite ore mining industry is effective in reducing pollutant parameters and is safe for use as irrigation water for hauling areas. This wastewater utilization also contributes to water efficiency and supports sustainability principles in the mining environment.

Evaluation of Semi-Aerobic Plant Waste Composting System in a Manufacturing Industry in Surabaya

2026-02-24T12:53:27+00:00

The management of plant-based organic waste in industrial environments is an important component of waste reduction efforts and the implementation of sustainable environmental management principles. A manufacturing industry in Surabaya manages plant residue waste through an internal composting system that has not fully applied controlled aerobic composting principles. This activity aims to evaluate the semi-aerobic composting system implemented, particularly in terms of process flow, composting duration, and the quality of the resulting compost compared to applicable standards and regulations. The method used was a descriptive qualitative approach with an evaluative framework, conducted through field observations, interviews, and monitoring of process parameters such as temperature and pH. The results indicate that the composting process required a longer duration than the ideal timeframe due to the absence of material shredding and limited aeration, which reduced microbial activity during decomposition. These conditions affected compost quality, resulting in non-uniform maturity and characteristics that did not fully meet compost maturity criteria. This evaluation provides an overview of the existing composting system and serves as a basis for developing improvement recommendations to enhance process efficiency and compost quality in accordance with applicable composting standards.

Developing Various Herbal MSME Products by Processing Herbal Tea Made from Lotus Flowers (Nelumbo Nucifera)

2025-10-05T22:16:53+00:00

Tea drinks made from the roots, bark, leaves, and flowers of plants other than tea are known as herbal teas. Tea made from lotus leaves and flowers is known as lotus tea. The purpose of this activity is to provide knowledge and skills to the Aneka Herbal MSME about the benefits and processing of herbal tea made from lotus flowers and leaves. Observations identified that lotus plants are found throughout the year in swampy areas and rice fields around the Gambut and Kertak Hanyar Districts of Banjar Regency, where the Aneka Herbal MSME is domiciled. The local community is not yet aware that lotus plants have the advantage of being a functional beverage in the form of herbal tea, so they have not utilized the plant as a source of family income. This activity was carried out in the form of counseling, attended by 20 housewives who live around the Aneka Herbal MSME. The counseling material was about the functional benefits of brewing lotus flower herbal tea. After the training activity, the Aneka Herbal MSME was interested in expanding their product range by making herbal tea in small packages under the Nutrilotus brand. The product will be marketed together with other existing herbal products every Sunday morning in the Sunday Market area of Kertak Hanyar District, Banjar Regency.

Increasing Public Awareness Through the Innovation of the Jumantik Movement in Pucang Sewu Subdistrict Surabaya

2025-07-26T06:16:39+00:00

Dengue Hemorrhagic Fever (DBD) is a public health problem that still frequently occurs in densely populated areas, including Pucang Sewu Village, Surabaya. Low public awareness of prevention and Mosquito Nest Eradication (PSN) efforts increases the risk of transmission of the disease. This community service activity aims to increase public knowledge and awareness through the innovation of the Jumantik (Juru Pemantau Larvae) Movement in RW 05. The implementation method includes socialization, counseling, and training in larva inspection by involving local Family Empowerment and Welfare (PKK) cadres. The results of the activity show an increase in community participation in larva inspection and the implementation of 3M (Draining, Covering, and Reusing used goods) Plus, which is marked by the formation of independent Jumantik cadres in each Neighborhood Association (RT). These findings indicate that the Jumantik Movement contributes to increasing public awareness of dengue fever prevention and supports the implementation of clean and healthy living behaviors in a sustainable manner.

Community Service Based on National Defense: Post-Flood Health Recovery Interventions in Aceh

2026-02-23T02:56:40+00:00

The post-flood disaster in Aceh caused significant disruption to essential health services, an increase in injury-related cases, worsening environmental sanitation, and treatment interruption among patients with chronic diseases. This community service program, based on the spirit of national defense (bela negara), aimed to strengthen post-disaster health recovery through integrated medical interventions and the application of innovative health technologies. Activities were carried out in collaboration with the Puskesmas Meureudu, the Aceh local government, and community stakeholders. The intervention included the deployment of the Emergency Minor Surgery Box (EMSB) and Portable Wound Care Kit (PWCK) for managing lacerations, puncture wounds, abrasions, and infections. Chronic disease services were restored through the provision of essential medications and portable vital monitoring tools. Health promotion efforts included hygiene education, disaster preparedness training, and the use of Mobile Handwashing Stations to support infection prevention in high-risk environments. The program also implemented portable sterilization technology to ensure safe reuse of medical instruments in resource-limited settings. Capacity-building activities were provided for healthcare workers and community cadres to ensure continuity and sustainability of services. The results demonstrated improved wound care management, better continuity of chronic disease treatment, enhanced community sanitation practices, and increased readiness of health workers in disaster response. The program successfully strengthened the local health system and created a sustainable model for post-disaster health recovery through technology transfer and cross-sector collaboration.

Risk-Based Evaluation of Sanitation Hygiene at Drinking Water Refill Depot of PT Y, Surabaya

2026-02-24T16:07:27+00:00

The drinking water depot at PT. Y is crucial for employees to support their work and prevent dehydration and fatigue. However, if health standards are not optimally implemented, it can increase the possibility of contamination, which can impact water quality and employee health. Good drinking water is water that is free from physical, chemical, and microbiological contamination. This study aims to ensure that sanitation and hygiene standards at PT. Y are in good condition. This depot uses raw water from the mountains, transported by tanker trucks and treated through a silica filtration system, activated carbon, micron membranes, and ultraviolet light disinfection. The study used an observation and evaluation approach. Data collection was carried out through observation and interviews. The hygiene and sanitation assessment refers to the Risk-Based Food Hygiene and Sanitation Guidelines issued by the Ministry of Health in 2021. After conducting the analysis, the results showed that the drinking water depot at PT. Y generally complies with most sanitation and hygiene requirements, both for quality standard equipment and for handlers. This is evidenced by a very high inspection score of 96.4, indicating a low risk of non-conformity. However, there were minor deficiencies in the building and raw water aspects, for which there were no purchase receipts. These deficiencies can be used as evaluation points for improvements during future audits.

Good Handling Socialization of Mud Crab (Karaka) Catches In Fanamo And Omawita Villages Mimika Timur Jauh District

2026-01-16T04:56:12+00:00

Mud crab (Scylla spp.), locally known as karaka, is a high-value fisheries commodity that supports the livelihoods of coastal communities in Mimika Regency, particularly in Fanamo and Omawita Villages, East Mimika District. However, inadequate post-harvest handling practices have resulted in high mortality rates, reduced product quality, and low market prices received by fishers. This community service program aimed to improve fishers’ knowledge and skills in proper mud crab handling based on Better Management Practices (BMP). A participatory and qualitative descriptive approach was applied through socialization sessions, focus group discussions, technical demonstrations, and hands-on practice. The results indicate a significant improvement in participants’ understanding of quality standards, appropriate storage and transportation techniques, and common handling errors. Implementation of BMP principles reduced crab mortality rates from an estimated 15–20% to below 5%, leading to substantial potential income gains for fishers. Beyond economic benefits, the activity also enhanced awareness of sustainable mud crab management and the importance of conserving mangrove ecosystems. Overall, this program contributed to strengthening fishers’ capacity, improving their bargaining position within the supply chain, and supporting more sustainable coastal fisheries management in Mimika Regency.

Selection Of Pure Lines Of Mentik Susu Variety Through Participatory Plant Breeding in The Karangnangka Farmers Group, Banjaranyar Village, Pekuncen District, Banyumas Regency

2025-09-30T15:11:32+00:00

The Karangnangka Farmers Group is in Banjaranyar Village, Pekuncen District, Banyumas Regency. This Farmers Group conducts organic rice farming using the Mentik Susu variety. The seeds of this variety are used from generation to generation, so that problems arise, the purity of rice seeds. The solution to this problem is the application of pure line selection through participatory plant breeding. Activities carried out in pure line selection through participatory breeding methods for seed purification are socialization of seed purification activities; planting mixed populations of generation 0; planting superior genotypes in rows; and evaluation of activities. The results of this activity show an increase in knowledge and understanding of Karangnangka Farmers Group farmers regarding pure line selection and obtaining pure superior genotypes of the Mentik Susu variety.

Community Empowerment through Capacity Building in the Hydroponic Revitalization and Crop Processing Program in Surabaya

2025-11-11T05:02:17+00:00

The initiation of community-based development requires innovative ideas from sustainable actors, such as university students, who serve as educated and productive agents of change. Through this approach, the KKN SDGs UPN “Veteran” Jawa Timur Period II, Group 16, aims to empower the community of RW 08, Pucang Sewu Subdistrict, using a comprehensive framework to ensure that the program is implemented with a clear structure and objectives. The program focuses on Sustainable Development Goals (SDGs) No. 8, Decent Work and Economic Growth, and No. 11, Sustainable Cities and Communities. These goals are selected due to their interconnection in promoting economic sustainability, community engagement, and environmental preservation for long-term well-being. The implementation of these principles is reflected in the community empowerment program through the revitalization of hydroponic systems for cultivating pakcoy and training on processing harvested crops. Pakcoy is chosen as the main commodity due to its relatively easy cultivation process and promising economic value. This initiative also encourages public awareness of food security and urban farming as a means of improving environmental management. The crop processing activity introduces pakcoy-based vegetable nuggets as an alternative healthy food source rich in fiber and low in allergens. The empowerment initiative is based on the capacity-building framework introduced by the United Nations Development Programme (UNDP) in 2017, which includes six pillars: stakeholder engagement, capability gap identification, goal setting, program formulation, capacity integration and progress analysis, and evaluation of community capability enhancement

Empowering Housewives Through the Processing of Spice Plants into Innovative Body Care Products at Denai Kuala Pantai Labu Deli Serdang

2026-02-09T03:07:13+00:00

Denai Kuala Village has excellent potential in the fisheries, tourism, and agriculture fields. This village also has the potential of spice plants that have been developed through the Rumah Nusa (Family Nutrition) Program. The potential of Denai Kuala Village has not been optimally utilized, especially for agricultural and plantation products. The community has a low level of education and economy. A community service program is planned to provide alternative solutions to the problems of Denai Kuala Village, especially to empower housewives. The program is aimed at revitalizing home industries through the management of spice plants and developing products from these spices to increase family income. This effort is carried out as an effort to inherit and improve the economy through empowering women in continuing development equality that upholds the dignity of a just nation. The implementation of activities is carried out through four main stages, namely planning, organization, actualization, and supervision. Implementation steps include: (1) surveys and analysis of target groups through field visits to collect data on activities to be implemented; (2) identifying program needs through refining predetermined ideas; (3) building infrastructure and facilities; (4) realizing the concept through outreach activities and making body care products for housewives as the target group in the implementation; (5) Evaluation. The results of the activities show the achievement of the initial objectives of the program, where the housewife partners have increased their knowledge in terms of managing and utilizing spice plants as body care products, to marketing techniques on the e-commerce platform.

Improving the Knowledge of Women Farmers Group (KWT) on Drip Irrigation System: Innovation in Water Use Efficiency for Sustainable Agriculture in Bandingan Village, Rakit, Banjarnegara

2025-08-20T12:23:03+00:00

Bandingan Village, Rakit District, Banjarnegara Regency, Central Java Province, has dry lands, resulting in relatively low agricultural productivity. Given these conditions, the drip irrigation system is an alternative solution for efficient water use. The community service activity on the socialization of the drip irrigation system was aimed to increase the knowledge of the women farmers group (KWT) regarding the application of the drip irrigation system. This activity was part of the Community Service Program of Universitas Jenderal Soedirman for the period July - August 2025, which have been carried out through initial observation, assesment (pre-test), the transfer of knowledge about the drip irrigation system, discussions, practices, then final assessment (post-test), and as well as analysis data of the evaluation. Eighteen members of the women farmers group actively participated in this program. Data analysis was carried out using a paired T-test in Microsoft Excel. Overall, the data analysis showed a significant increase in knowledge after the socialization, particularly in understanding (definition), advantages (benefits), tools used for installation, and how drip irrigation works. The increase in knowledge of drip irrigation was 95.83%, the benefits aspect reached 90.28%, the knowledge aspect regarding installation tools was 100%, and the aspect regarding how it works was 88.33%. Thus, this activity increases public knowledge about the concept, benefits, and application of the technology. This knowledge can be applied to improve water use efficiency in the agricultural land that tends to be dry in this village.

Economic Strategy for Cocoa Bean Downstream Productivity in Alur Cucur Village, Aceh Tamiang

2025-10-28T12:26:39+00:00

This Community Service (PKM) activity was carried out in Alur Cucur village, Aceh Tamiang Regency, an area with great potential for cocoa commodity development. However, local farmers still face various obstacles, such as limited market access, low cocoa bean selling prices, and the lack of processed product innovation. Through this program, the PKM Team of the Cut Nyak Dhien University of Science provided assistance to the Buloh Tamiang Farmers Group to increase the added value of cocoa beans through training in chocolate making, packaging, and digital marketing. The implementation method included an initial survey, socialization, production training, packaging technique assistance, and monitoring and evaluation. In addition, partners received production equipment that can be used to support business sustainability. The results of the activity showed an increase in partners' skills and knowledge in the process of processing cocoa into chocolate bars and powder, including an understanding of the manufacturing process, as well as hygienic and attractive packaging techniques with aluminum foil. Partners' understanding of promotion through digital media such as WhatsApp Groups, Instagram, and other digital platforms, also increase. This program successfully increased partners' motivation and independence in developing cocoa processing businesses. Going forward, follow-up measures in the form of further training, product innovation, and expansion of partnership networks are needed so that the development of the local chocolate industry can be sustainable and provide a significant economic impact for the people of Aceh Tamiang.

An Empirical Study of the Effect of Tax Planning and Leverage on Company Value

2025-12-18T20:18:42+00:00

This study adopts a quantitative approach to evaluate the impact of tax planning on firm value, by examining tax avoidance, represented by the effective tax rate (ETR), and tax aggressiveness, measured by the book tax difference (BTD). This study also examines the leverage effect, proxied by the debt-to-equity ratio (DER), on firm value, measured by the price-to-book value (PBV) indicator, on 2020-2023 Indonesia Stock Exchange issuers listed. Observations includes 423 companies, selectively selected by purposive sampling technique. The secondary data used and obtained from annual financial reports available on the Indonesia Stock Exchange (IDX) official website. The data processing process was carried out using Eviews software version 13, which includes various stages of analysis such as descriptive statistics, model selection tests (the Chow test, the Hausman test, and the Lagrange multiplier test), to the final panel data regression hypothesis testing analysis, consisting of the r-square, the t, and the f-test. The research findings tax planning indicators, such as tax avoidance and tax aggressiveness, partially do not have a significant impact on company value. In contrast, leverage is statistically proven to have a significant impact on company value. However, when all three variables are tested simultaneously, the results indicate a significant influence on overall company value. It is recommended that companies integrate tax planning and leverage strategies into long-term financial planning and communicate these financial policies transparently to stakeholders, including investors, through annual reports and public exposures. This step aims to increase market confidence and company value in a sustainable manner.

Training and Mentoring in Making Seuke Mats Using Decorative Techniques to Improve the Economy of Home Industries (IRT)

2025-10-22T08:44:43+00:00

The creative industry training program, which focuses on handicrafts made from woven pandan leaves, is an effort to empower the community of Seuneubok Village, Pidie, East Aceh Regency, to improve their economy and skills. Through the training and mentoring, participants are equipped with skills ranging from material preparation to decorative techniques for creating innovative products such as mats, prayer rugs, bags, and more. Furthermore, participants are taught digital marketing strategies to expand their market reach using the Google My Business application. The training results indicate an increase in community skills, with 90% of participants mastering basic techniques in a short time. This program not only supports economic independence but also strengthens awareness of sustainable local resource management. The implementation of this training serves as a model for sustainable community empowerment based on local wisdom, providing significant social and economic impacts for the community of Seuneubok Village, Pidie, East Aceh Regency.

Socialization of Applied Business Models at Catering Hangout Depok

2025-06-01T23:06:49+00:00

Micro, Small, and Medium Enterprises (MSMEs) Catering Hangout is a culinary business engaged in catering services and is located in Tanah Baru Village, Beji District, Depok City, West Java. This business began operating in 2018. The main activities carried out include processing food ingredients from raw to ready-to-eat dishes. Increasingly intense competitive conditions require every business actor to be more active in attracting customers in order to expand the market. One of the challenges faced by Catering Hangout is the limited understanding of innovation in business development. Therefore, this community service activity raised the theme of socializing business concepts and strategies using the Business Model Canvas (BMC) approach as an effort to overcome this problem. BMC itself is a management framework used to design business strategies by mapping nine main elements, namely value, distribution, relationships, revenue streams, resources, activities, key partners, and cost structures. In its application to the SME Catering Hangout, the BMC approach is supported by qualitative methods through Focus Group Discussions (FGDs) and problem-solving to produce a business model design that suits the business conditions. With the socialization of BMC, it is hoped that Catering Hangout can begin to implement the 9 BMC blocks to increase sales and distribution of its products, which will have a significant impact on the company's overall turnover.

Webinar on Improving Understanding of IFRS-Based Sustainability Reporting Standards for Undergraduate and Postgraduate Accounting Lecturers, Students, and Practitioners

2026-01-17T05:49:11+00:00

The increasing demand for transparency, accountability, and the integration of sustainability aspects in financial reporting has accelerated the global adoption of IFRS standards, particularly IFRS S1 and IFRS S2 developed by the International Sustainability Standards Board (ISSB). These standards emphasize the disclosure of financially relevant sustainability information, including climate-related risks and opportunities, to support long-term economic decision-making. This Community Service Program (PkM) aimed to enhance the understanding, readiness for adoption, and interest of students, lecturers, and accounting practitioners in implementing IFRS S1 and IFRS S2 through a webinar-based socialization program. The method involved the delivery of materials by experienced sustainability reporting professionals and the evaluation of program effectiveness using pretest and posttest questionnaires. The webinar was conducted online and involved participants from various regions across Indonesia. The results indicate an increase in the average scores across all indicators, including understanding of the standards, perception of the importance of IFRS S1 and S2 for career development, readiness for adoption, and interest in sustainability reporting topics. These findings suggest that online socialization is an effective approach to strengthening participants’ literacy and capacity regarding sustainability reporting standards. This activity is expected to contribute to improving the preparedness of human resources and institutions in implementing IFRS S1 and IFRS S2 in a sustainable, transparent, and globally aligned manner.

The Effect of Profitability, Leverage, and Liquidity on Tax Avoidance

2026-02-24T14:10:22+00:00

The essence of this case study is to evaluate the impact of a company's financial components on tax avoidance practices. These financial components are represented by profitability, leverage, and liquidity. Observational data were taken from issuers listed on the Indonesia Stock Exchange (BEI) during the period 2021 to 2023. The total number of observations covers 21 companies obtained using a purposive sampling technique. The data is secondary and was obtained from annual financial reports available on the official BEI website and the official websites of the related companies. Data processing was carried out using Eviews software version 13, which includes descriptive statistics, regression model selection tests (Chow test, Hausman test, and Lagrange Multiplier test), and hypothesis testing. The study findings indicate that partially, profitability has a significant negative effect and leverage has a significant positive effect on tax avoidance, while liquidity has no effect. Simultaneously, all three variables are found to have a positive effect on tax avoidance. The results of this case study can provide a number of practical recommendations. Thus, this case study not only makes an empirical contribution to the finance and taxation literature but also has applied implications for decision-making at the managerial, regulatory, and investor levels.

A Study of Internal Control Elements in PT. Guardian Pharmatama Employee Payroll Procedures

2026-02-28T11:22:23+00:00

This case study aims to determine how internal control is implemented in employee payroll procedures at PT. Guardian Pharmatama. The methods used are documentation, observation, and interviews. The analysis method used is descriptive qualitative analysis by describing and explaining the results of the case study in accordance with the theoretical basis. The results of this case study provide the conclusion that the implementation of internal control in employee payroll procedures at PT. Guardian Pharmatama cannot be said to be optimal even though the implementation of internal control is generally in accordance with the theoretical basis. This is because there are still weaknesses found in the implementation of internal control. The employee payroll procedure does not use the attendance recording function at the company. The attendance recording function at the company is not separate from the operational function. The recommendation given is to implement electronic attendance recording so that employee attendance is recorded directly.

Mental Health Support Program for Adolescents at SMK Mardhika

2025-12-10T05:44:21+00:00

This mental health support program aimed to improve students’ mental health awareness and coping skills at SMK Mardhika, East Jakarta. Many students experienced stress and low motivation due to unequal treatment between classes, making the program urgent to support their emotional well-being. The school partnered by providing facilities and coordinating participants. Activities included briefing, pre-test, group counseling, psychoeducation, ice breaking, and post-test evaluation using the DASS-21 (Depression Anxiety Stress Scales) instrument. The results showed a positive change, with students in the “normal” category increasing from 51.7% to 72.4%. Participants reported feeling more confident, expressive, and emotionally balanced. The school plans to sustain this effort through peer support groups and regular counseling. The activity effectively created a more inclusive and supportive school environment.

Essay Writing Training For Student Activity Units Research, Devotion, And Language Of Politeknik Negeri Banyuwangi

2025-11-06T08:50:44+00:00

The low interest in literacy and understanding of essays among students is a sign of a decadence. Students should think critically about literacy to master various information and stay current. Essay writing training aims to raise students' awareness of literacy culture and produce good essays. This two-day activity was conducted in partnership with the research, community service, and language student activity units of the Banyuwangi State Polytechnic. The training included lectures, discussions, and mentoring. The training taught and guided students from an introduction to essays to the proper way to write a good and correct essay. The training resulted in eight essays worthy of publication.

The Youth Janger Festival for the Preservation of Banyuwangi’s Local Cultural Heritage

2025-10-31T01:51:56+00:00

The Janger performing art of Banyuwangi is a traditional cultural expression that combines dance, music, dialogue, and comedic oral performance in the Javanese language. Since the early twentieth century, Janger has served as a marker of cultural identity, a medium for moral education, and a space for social solidarity within the local community. However, over the past two decades, Janger has faced significant challenges, including a crisis of regeneration, linguistic shifts resulting from the mixture of Javanese, Osing, and Indonesian, declining performance frequency, and the commodification of art that threatens its authenticity. These conditions reflect a broader phenomenon occurring across Indonesia, where many traditional arts are pressured by modernization and globalization. Despite the rapid growth of cultural tourism in Banyuwangi—marked by major events such as Gandrung Sewu and the Banyuwangi Ethno Carnival—Janger has not gained a proportional position in cultural branding strategies. In fact, Janger holds strong potential as an authentic and educational cultural attraction, and it has been recognized as an intangible cultural heritage. The Youth Janger Festival program is proposed as a community-based cultural preservation effort aimed at revitalizing Janger through youth engagement, reinforcement of the Javanese language, and the implementation of a participatory festival, ensuring that this traditional art remains sustainable, adaptive, and rooted in Banyuwangi’s local identity.

Support for Character Education-Based Literary Projects and Digital Promotion Through Crowdfunding

2025-12-18T22:31:05+00:00

This community service activity aims to improve the short story writing skills, creativity, and abilities of members of the Smart Route Community Reading Park (TBM) in designing and utilizing crowdfunding as a financing strategy for the publication of literary works. This was done to address the main problems of partners in terms of low creative writing skills and the suboptimal use of digital technology for publication and marketing of works. This program was implemented through three stages: training in writing short stories based on character values and local wisdom, training in digital promotion and introduction to crowdfunding, and mentoring in completing the manuscript of a short story anthology for publication. The results of the activity showed significant improvements in aspects of writing skills and digital literacy. However, the final product, the anthology manuscript, is not yet fully ready for publication and therefore cannot be marketed digitally or through crowdfunding. Nevertheless, the competence of participants in writing techniques, editing, and the use of digital media has significantly increased. This program contributes to building a culture of productive literacy and creative character in the TBM environment.

Improving Digital Competence of Tourism Academics and Professionals Through AI-Based Workshops in Indonesia and Vietnam

2025-10-24T15:04:52+00:00

The international community service program between Politeknik Negeri Bandung (Polban) and Duy Tan University (DTU) aims to strengthen the digital competencies of academics and tourism professionals in Indonesia and Vietnam. The program focuses on mapping digital transformation needs, conducting AI-based capacity-building workshops, and evaluating tourism courses syllabus toward digital readiness. Using survey data from 449 respondents analyzed through PLS-SEM, the results highlight self-readiness and system quality as key predictors of AI utilization in tourism education. The implementation included workshops in Vietnam (19 and 20 August 2025) emphasizing AI use among students for tourism analytics and digital content creation, and in Indonesia (October 2025) focusing on integrating AI applications into tourism courses. These collaborative initiatives bridge academic and industry gaps while promoting experiential learning and syllabus innovation, contributing to a more inclusive and sustainable digital tourism ecosystem in Southeast Asia.

Evaluation Community Satisfaction Evaluation of the Universitas Singaperbangsa Karawang Community Service Program (KKN) Implementation in Sindangsari Village, Bekasi

2025-10-02T04:02:00+00:00

Community Service Program (KKN) activities are a form of student service to the community that aims to support village development based on local potential. Universitas Singaperbangsa Karawang carries out a KKN program in Sindangsari Village, Cabangbungin District, Bekasi Regency, with various educational and social activities. This article aims to evaluate the level of public satisfaction with the implementation of the KKN program. The method used was a quantitative descriptive survey by distributing questionnaires to 40 respondents from eight hamlets in Sindangsari Village. The results of the study show that the majority of people are satisfied with the implementation of KKN, especially in the aspects of student ethics, the usefulness of the program, and the involvement of residents in activities. These findings show that KKN activities have made a positive contribution to the community and become an evaluative basis for the development of programs in the future.

Mentoring the Development of Jaran Kepang Art Creations by the Satrio Putro Arema Art Group in Cemorokandang Village, Kedungkandang District, Malang City

2026-01-15T17:58:53+00:00

Satrio Putro Arema is an arts group which developing the Jaran Kepang dance art. This development is hampered by the need for equipment, which is still being borrowed or rented. This community service activity aims to provide support for the development of the Jaran Kepang art creations of the Satrio Putro Arema arts group in Cemorokandang Village, Kedungkandang District, Malang City. The activity involved initial observation, equipment procurement, dance practice, and performances. The results of the activity showed an improvement in the quality of the partners' performances.

Improving The Competitiveness of Vocational School Students Through Time Management and Productivity Education

2025-11-11T06:38:29+00:00

This community service program aimed to improve the competitiveness of vocational school students through time management and productivity education. The activity was motivated by students’ lack of awareness and skills in organizing their learning and practical schedules effectively. SMKN 2 Tulungagung was chosen as the partner school, considering the high workload and the need for self-discipline among its students. The activity was carried out in the form of a two-hour interactive seminar involving 80 students from various expertise programs. The implementation used lecture, discussion, quiz, and reflection methods to provide direct experience in applying time management techniques such as the Pomodoro Technique, Eisenhower Matrix, and Time Blocking. The results showed a significant increase in students’ awareness and understanding of the importance of time management for academic success and work readiness. About 90% of participants understood how to prioritize tasks effectively, and 85% were motivated to apply the techniques in daily activities. Teachers also responded positively and planned to integrate time discipline values into learning. The post-activity impact indicated the formation of productive habits and a more disciplined learning culture. This program successfully contributed to strengthening students’ soft skills, particularly in discipline, responsibility, and productivity, which are essential to face industrial-era challenges.

Making Keychains From Plastic Waste With PKBM Insan Cerdas (IC School)

2026-02-28T13:21:04+00:00

Plastic waste in school environments remains a significant issue due to students’ limited understanding and skills in managing waste properly and creatively. This Community Service Program aimed to increase environmental awareness and recycling skills among students through training in creating keychains from plastic waste at PKBM Insan Cerdas (IC School) Surabaya. The method consisted of delivering material on waste management and the 3R (reduce, reuse, recycle) principles, demonstrating the crafting process, and facilitating hands-on practice. The results indicated effective knowledge and skill transfer, demonstrated by students’ improved understanding of waste management, their ability to transform used plastic into useful products, and enhanced creativity and fine motor skills. Students successfully produced various keychain designs and showed enthusiasm throughout the recycling process. The program also introduced the economic potential of recycled products, encouraging early awareness of environmental-based entrepreneurship. Overall, this participatory practice-based approach proved effective in fostering environmentally friendly behavior from an early age and supporting the implementation of circular economy principles in the school environment