JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)

Improving Cattle Farmers Knowledge of Animal Weight Monitoring Using IoT

Wahyu Andi Saputra — 2026-06-09

The Mukti Mandiri Livestock Group is located in Karanggitung Village, Banyumas Regency. This group focuses on beef cattle farming. Currently, the group faces various obstacles, including the lack of ability to accurately calculate cattle weight. This causes the group to often rent scales or entrust their cattle to other cattle groups to determine their weight. Furthermore, the Mukti Mandiri Group often chooses to estimate the weight of cattle due to the high rental price of scales. This impacts the selling price of cattle to collectors, resulting in farmers only earning a small profit. Therefore, a weighing device is needed to assist the Mukti Mandiri Livestock Group. This community service activity was carried out in order to provide IoT (Internet of Things)-based weighing devices to facilitate the cattle weighing process. The activity consisted of 5 stages: socialization, technology implementation, training, mentoring and evaluation, and the sustainability of the community service program. The results of this community service showed that 51% of respondents answered strongly agree, 46% agreed, and 3% quite agreed, in terms of increasing the knowledge of livestock farmers regarding the community service activity and the use of IoT-based weighing devices. It is hoped that this community service activity can continue in the management aspect for RPH (Animal Slaughterhouse) and Juleha (Halal Slaughterhouse) so that it can encourage participation from other livestock breeders in the use of technology in the livestock sector.

Potential Noise Intensity from Heavy Equipment during the Construction Phase of the Campus in Surabaya

Afif Rasendriya Haryu — 2026-06-09

Educational facilities are one of the public service facilities in developing and improving the quality of human resources. Over time, educational facilities continue to experience improvements, one of which is the campus. Campus improvements are inseparable from the development process that will have an impact on the surrounding environment. One of the impacts is noise. Noise if not handled properly will disrupt activities and public health. This study aims to identify the heavy equipment used in the construction phase of the XYZ campus, estimate the noise levels generated and received by receptors and plan appropriate impact management for the local community. The study method is a qualitative descriptive analysis with the data used in the form of primary and secondary data. Data analysis is in the form of mathematical calculations and comparisons with noise quality standards. The heavy equipment used are trucks, excavators, dozers, and cranes. The results of the estimated noise level received by receptors in the mobilization-demobilization activities of heavy equipment & materials are 73.25 dB(A), land preparation is 73.85 dB(A), and building construction work is 75.85 dB(A). According to the Minister of State for the Environment Decree No. 48 of 1996, the noise intensity of the three construction activities slightly exceeds the residential quality standards. Management or mitigation measures have been planned, including limiting operating hours, installing fences at least 2 meters high, and regular heavy equipment maintenance. After management, the estimated noise levels received by the receptors for each activity are 55.55–58.15.

Implementation of Jolly Box and Inventory Classification Analysis for Inventory Loss Prevention at PT DSV Solutions Indonesia, Margomulyo Surabaya Site

Rizki Dwi Saputra — 2026-06-09

Effective storage system management is a crucial aspect in supporting smooth operational activities and maintaining accurate inventory data in the warehouse environment. At the warehouse of PT DSV Solutions Indonesia Site Margomulyo Surabaya, the goods picking process still faces several obstacles, including the use of conventional cardboard that does not support storage order, difficulties in differentiating products with similar characteristics in high-moving SKUs (Stock Keeping Units), and daily demand fluctuations that increase the potential for picking errors, stock discrepancies, and inventory loss. These problems have an impact on decreasing the Overall Warehouse Efficiency (OWE) value. This study aims to analyze the effect of implementing a Jolly Box system integrated with stock classification on increasing OWE and reducing the risk of inventory loss. The study results showed improvements in all OWE indicators, including availability through reduced operational downtime due to sudden reorganizations, performance through zoning of product lines based on movement levels, and quality through reduced risk of picking errors. Furthermore, the system implementation was able to reduce lean waste in the form of defects and unnecessary motion by up to 68% of the total factors causing inventory loss. To ensure the sustainability of the achieved results, regular monitoring of transaction data, routine cycle count implementation, and adjustment of container capacity are required according to the development of managed SKUs.

Evaluation Of Management And Monitoring Of Ambient Air Quality (TSP, PM10, PM2.5) At Bioethanol Industry

Galang Eigy Hermawan — 2026-06-19

The bioethanol industry, as one of the renewable energy sectors, has the potential to impact ambient air quality due to production activities, operational processes, and vehicle mobilization. This study aims to evaluate the management and monitoring of ambient air quality based on TSP (Total Suspended Particulate), PM₁₀ (Particulate Matter 10 mm), and PM₂.₅ parameters in the bioethanol industry. A quantitative approach with descriptive analysis was applied through ambient air measurements at four monitoring points, namely the process area, the eastern boundary area near residential settlements, the village residential area, and the access road area. The monitoring results for Semester I and Semester II of 2025 showed that all PM₁₀ and PM₂.₅ parameters were below the quality standards established in Government Regulation of the Republic of Indonesia Number 22 of 2021 Appendix VII. TSP concentrations also complied with the quality standards, although the highest values were found in the access road area and areas near residential settlements due to operational vehicle activities and road dust. In Semester II of 2025, particulate concentrations decreased at all monitoring points. These conditions indicate that environmental management efforts, such as the optimization of Green Open Space (RTH), maintenance of operational equipment, and periodic monitoring, have been sufficiently effective in maintaining ambient air quality around the bioethanol industry.

Biodiversity’s Impact on Greenhouse Gas Emission Reduction at PT Pabrik Kertas Tjiwi Kimia Tbk

Niken Kartika Nahdya Rokhimanillah — 2026-06-19

Increasing greenhouse gas (GHG) emissions from industrial activities have become a serious environmental concern, making carbon sequestration through vegetation an important mitigation strategy, particularly in industrial areas where green open spaces serve as natural carbon sinks. This applied study analyzed the influence of biodiversity on GHG emission reduction through vegetation carbon stock estimation across four strata, namely trees, poles, saplings, and undergrowth, in the Mill area (estimated 10 Ha) and Conservation area (3.52 Ha), using an allometric approach from literature converted into tCO₂e, with statistical analysis conducted using the Spearman correlation test and Kruskal-Wallis test due to non-normal data distribution and small sample size. The highest carbon sequestration was recorded in the tree strata at 147.996 tCO₂e (90.7% of total), while the lowest was recorded in the undergrowth strata at 2.190 tCO₂e in the Mill area, with total sequestration of 163.032 tCO₂e in the Mill area and 20,233 tCO₂e in the Conservation area. The results of this applied study concluded that vegetation effectiveness in reducing GHG emissions is more determined by biomass accumulation rather than species diversity, as evidenced by the dominance of a single species (trembesi) contributing significantly to carbon stocks. Greening strategies should prioritize planting high-biomass vegetation such as trembesi (Samanea saman), mahogany (Swietenia mahagoni), and acacia (Acacia mangium), and be integrated with other emission reduction efforts such as energy efficiency and carbon capture technology.

Waste Segregation Program Evaluation in Improving Domestic Waste Management Effectiveness at PT Pabrik Kertas Tjiwi Kimia Tbk

Tiara Salsabilla Prabasari — 2026-06-19

Domestic waste management in the industrial sector requires an effective system, one of which begins with waste sorting at source. This applied study aims to evaluate the compliance of the waste sorting program in the paper industry with existing regulations. The method used is descriptive qualitative through field observations, waste inventory data and literature studies, and refers to applicable regulations. The study results indicate that the waste generated consists of organic, inorganic, and residual waste that has been sorted and managed according to its characteristics. Waste utilization is carried out through processing in the RDF (Refuse Derived Fuel) boiler, maggot feed, and internal and external recycling. This program contributes to increasing management efficiency and reducing waste to the Final Processing Site. Optimization is still needed through increasing consistency of sorting and participation of all parties to support sustainable waste management.

Potential Study of Organic Waste Residue Utilization at Garda Pangan to Reduce Landfill Disposal Burden

Maryam Darlene Khoirunnisa R. — 2026-06-19

Organic waste, particularly food waste, remains a major contributor to urban waste generation, and most of it ends up in landfills, thereby increasing the environmental burden. At the Garda Pangan Waste Management Facility, not all organic waste can be converted into maggot feed, resulting in residues characterized by a hard texture, large size, and high fiber content. This study aims to assess the potential for utilizing organic waste residues as an alternative for further processing to minimize the disposal burden on landfills. The methods used in this study include direct observation and comparative analysis of several bioconversion methods, such as eco-enzymes, vermicomposting, box composting systems, and livestock feed utilization. The results of the study indicate that the average weekly organic waste residue ranges from 360.17 to 785.12 kg, with a 35% increase from February to March 2026. Through the study, the box composting system was considered the most optimal because it can handle various types of waste with a reduction efficiency of 65–75% and is more suitable for the limited resource conditions in the field. Thus, this advanced treatment method has the potential to reduce the amount of organic waste disposed of at landfills.

Web-Based Office Stationer Inventory Management Information System At BPJS Ketenagakerjaan Kudus

Seila Desy Maulia — 2026-06-19

The Kudus Branch of BPJS Ketenagakerjaan is a government agency tasked with administering the employment social security program. One crucial operational aspect is the management of office stationery (ATK) inventory to support administrative activities. The current system is still based on manual recording using notebooks and simple spreadsheets, resulting in recurring problems such as recording errors, stock data discrepancies, and slow reporting processes that hamper managerial decision-making. Previous research on web-based inventory information systems has been conducted in the context of manufacturing and financial institutions, but none has specifically accommodated the needs of a layered user hierarchy in an employment social security institution. This study develops a web-based ATK inventory management information system at BPJS Ketenagakerjaan Kudus to fill this gap. The development uses the Waterfall model with stages of needs analysis, design, implementation, testing, and maintenance. Data were collected through field observations, structured interviews, and documentation studies. The system was built using PHP (Laravel framework) and MySQL. Black box testing of eight functional modules—including login, inventory data management, incoming/outgoing transactions, real-time stock monitoring, and automated reporting—resulted in a 100% success rate with no critical errors found. The system supports a three-level access hierarchy (general users, operational staff, branch managers) that allows for inventory control according to each role. This study proves that a contextually designed web-based information system can significantly improve the efficiency and accuracy of inventory management in a government agency in the social security sector.

Efficiency Analysis of Food Waste Reduction by Black Soldier Fly Larvae at Garda Pangan Partners

Aurellia Dwi Rully Dzulkarnain — 2026-07-21

In 2025, waste generation in Surabaya reached 1,811 tons per day, with only 0.02% of that waste being processed. The dominant type of waste was food waste, accounting for 34.48%. This study aims to analyze the effectiveness of a maggot farming system in reducing food waste generation. The study was conducted at the Integrated Waste Management Facility owned by Garda Pangan. The waste that can be used as maggot feed consists of food scraps from Garda Pangan’s partners, which have been sorted into rice, side dishes, raw vegetables, and raw meat. However, only the rice and side dishes are used as feed; the raw vegetables and raw meat are discarded as residue. In February, 19316 kg of waste was received, and 9972 kg was processed. Meanwhile, in March, 27,219 kg of waste was received, and 9,760 kg of waste was successfully processed using this system. After calculation, the waste reduction efficiency in February was 51.63%, and in March it was 35.86%. This system essentially depends on the capacity of the medium, the number of larvae, and the feed supply. However, in terms of reduction rate and processing time, this system is superior compared to compost, eco-enzymes, and vermicompost.

Route Optimization Based Waste Collection System Planning Using the Saving Matrix Approach at UPN “Veteran” East Javaptimization-Based Waste Collection System Using the Saving Matrix Approach at UPN “Veteran” East Java

Fransisca Nanda Auliya — 2026-07-30

The waste collection system on campus has become a strategic challenge as the academic community continues to grow. This case study aims to analyze the characteristics of waste generation and optimize waste collection routes from building collection points to the Temporary Storage Site (TPS) at UPN “Veteran” East Java. The weight and volume of waste generated data were obtained through measurements taken over eight days in accordance with SNI (Standar Nasional Indonesia) standards. The Saving Matrix method was applied to develop optimal transportation routes to reduce the total daily distance traveled. The results of the study show that the total waste generated reached 11.525 m³/day. The implementation of the Saving Matrix method successfully improved operational efficiency significantly, with a 22,7% reduction in total daily travel distance compared to existing conditions. The results of this analysis provide a tangible contribution to campus facilities and infrastructure management in designing a waste transportation system that is more effective, measurable, and operationally efficient.

Analysis and Forecasting of the Training Participants Number Using Time Series Method (A Case Study at XYZ Company)

Budiman Setiyoso — 2026-07-30

Forecasting the number of training participants is an important aspect for training service companies in supporting operational planning and achieving annual targets. XYZ Company as a training service provider faces fluctuating participant demand conditions. This case study aims to analyze and determine..the best forecasting method in predicting the number of training participants using a Time Series approach. The methods used include Moving Average, Weighted Moving Average, and Single Exponential Smoothing using POM-QM (Production/Operations Management, Quantitative Methods) software for Windows. The data used is historical data on the number of training participants for 12 months, namely the period December 2024 to November 2025. The performance assessment of the forecasting method is carried out by referring to several error indicators such as MAD (Mean Absolute Deviation), MSE (Mean Squared Error), MAPE (Absolute Percentage Error), and Standard Error. Based on the analysis results, the Moving Average method shows the lowest error rate compared to other forecasting methods, with a MAPE value of 35.557% and the forecasting results for the next period are 843 participants. Thus, the Moving Average method is considered the most effective for use in forecasting the number of training participants at XYZ Company. It is hoped that the forecasting results produced can be used as material for consideration by the company in determining decisions, managing resources, and increasing operational efficiency.

Zero-Waste-Based Design and Operational System Planning of 3R Waste Facilities for Green Campus

Dwi Vanesha Salsabilah — 2026-07-30

Domestic and academic activities at UPN “Veteran” Jawa Timur generate significant amounts of solid waste, while the existing management system still applies a conventional linear approach (collect–transport–dispose). This study aims to identify existing conditions, analyze waste characteristics, and formulate a technical design for a Zero Waste-based TPS 3R facility. Sampling results showed that waste generation reached 943.641 kg/day (11.525 m³/day), dominated by food waste (26.52%) and garden waste (12.43%), followed by cardboard (8.57%), PP/Polypropylene plastic (7.63%), and LDPE/Low Density Polyetylene plastic (7.34%). The absence of source segregation causes mixed waste to enter the facility, resulting in low recovery rates and high dependence on landfill disposal. To improve management efficiency, a TPS (Tempat Penampungan Sementara) 3R (Reduce, Reuse, Recycle) operational scenario was developed by directing organic waste to Black Soldier Fly (BSF) bioconversion and In-Vessel Composting, recyclable inorganic materials to the recycling industry, non-recyclable plastics to Refuse Derived Fuel (RDF) and pyrolysis processes, and hazardous waste (B3) to licensed operators. This integrated management system reduces final landfill residue and achieves a waste reduction target of 72,81%. The facility is designed with a one-way operational flow consisting of receiving and sorting areas, processing units, product storage, leachate treatment, residue storage, offices, parking areas, and sanitation facilities.

An IoT-Based Smart Solar Dryer Development for Coffee Bean Drying Optimization as an Applied Technology Solution

Muhammad Agung Nugroho — 2026-08-08

Drying is a critical stage in coffee post-harvest processing that significantly influences the physical quality, moisture content, and overall quality of green coffee beans. Coffee farmers in the Glodogan Coffee Farmers Group, Glempang Village, Pekuncen District, Banyumas Regency, still rely on the traditional open sun drying method, which is highly dependent on weather conditions, requires a long drying period, produces uneven heat distribution, and increases the risk of contamination and non-uniform moisture content. This community service program aimed to implement an Internet of Things (IoT)-based Smart Solar Dryer as an appropriate technology to improve coffee drying practices. The implementation adopted a Participatory Technology Implementation approach consisting of four stages: partner needs assessment, prototype design and fabrication, technology implementation, and training with evaluation. The developed system integrates a greenhouse-effect drying chamber, temperature and humidity sensors, an ESP32 microcontroller, and a dashboard for real-time monitoring. The implementation demonstrated that the Smart Solar Dryer effectively supported the drying process of both coffee cherries and wet-processed green beans. The monitoring dashboard provided real-time information on drying chamber temperature, humidity, system status, and historical drying records, enabling farmers to monitor the process without opening the drying chamber. Evaluation involving six farmers indicated a Partner Satisfaction Index of 95.33%, with 76.67% of respondents strongly agreeing and 23.33% agreeing with the usefulness of the program and the implemented technology. These findings indicate that the IoT-based Smart Solar Dryer has strong potential to improve coffee post-harvest quality while encouraging the adoption of digital technologies among smallholder coffee farmers.

Simple Approach IoT Air Quality Monitoring in a Church Environment

Pujianto Yugopuspito — 2026-08-08

This community service initiative was prompted by the congregation's limited awareness regarding air quality monitoring in worship environments. The study aimed to implement an Internet of Things (IoT)-based air quality monitoring system within the congregation of Gereja Kristen Indonesia (GKI) Karawaci. The methodology employed a straightforward approach, utilizing off-the-shelf sensor devices integrated with the Tuya platform, alongside the development of a monitoring application based on the Home Assistant, which operated on a Raspberry Pi local server for real-time data monitoring. The implementation was conducted at two pilot locations—the main hall and mezzanine of the church building—allowing temperature and humidity data to be monitored directly via a smartphone application by both the congregation and building administrators. The results demonstrate that the system was successfully installed and functioned effectively, providing continuous air quality information to the congregation. An evaluation involving 20 participants yielded mean scores of 4.65 for usefulness and 4.70 for relevance to community needs. This implementation is anticipated to enhance congregational awareness of the significance of indoor air quality and promote the development of healthy and environmentally conscious behavior within the church community. In conclusion, monitoring systems utilizing IoT technology can operate efficiently as tools for observation and as educational resources to engage communities in environmental health matters.

POC Leaf and Goat Manure Macerate Application for Vegetative Growth of Seloliman Melon Plants

Angelita Khairani Asyikhan — 2026-08-08

Conventional melon cultivation often faces challenges such as limited productive land and high input costs driven by dependency on synthetic chemical fertilizers, which potentially degrade soil fertility. This community service program aims to enhance the knowledge and skills of residents in Biting Hamlet, Seloliman, in implementing sustainable melon cultivation independently by utilizing alternative used gallon containers and applying leaf-based Liquid Organic Fertilizer (LOF) and goat manure maceration. The program methods included theoretical socialization, practical demonstrations of organic fertilizer production, and field-based technical guidance. Evaluation results using a Likert scale questionnaire demonstrated significant program success, with the majority of participants (86.7%) finding the practical demonstrations highly accessible, 60% experiencing a drastic increase in technical knowledge, and most participants (80%) expressing high interest in applying these methods in their own home gardens. It can be concluded that this integrative approach effectively provides a solution for agricultural cost efficiency, optimizes limited land use, and supports soil ecological sustainability at the household level.

JSN 45 Mentoring for Students Through Collaboration with Indonesian Veterans as a Nationalism Strengthening Means

Miskawi Miskawi — 2026-06-28

This activity aims to strengthen student nationalism through mentoring the Spirit, Spirit, and Struggle Values of 1945 (JSN 45). The activity was carried out by involving Indonesian Veterans as contextual learning resources. The activity was carried out using a participatory and educational approach through coordination with the Veterans Legion of the Republic of Indonesia (LVRI), delivering national material, sharing veteran experiences, discussions, reflections, and activity evaluations. The program targets students of the History Education Study Program, Pancasila and Citizenship Education, and Guidance and Counseling at Universitas PGRI Banyuwangi. The results of the activity showed that the involvement of veterans was able to increase students' understanding of nationalism, historical awareness, and the values of the nation's struggle. Students actively participated in the activity and were able to identify the application of JSN 45 values in academic and social life. Collaboration between university academics and LVRI is an effective strategy in strengthening national character through contextual and experience-based learning. Similar activities need to be developed continuously to support the formation of a young generation with character and a commitment to nationalism.

Empowerment of the Dahlia Farmers Group in the Introduction and Development of Lemongrass as a Mosquito Repellent for Dengue Fever Agents

Noviana Mery Obenu — 2026-06-05

Dengue Hemorrhagic Fever (DHF) is a disease caused by the dengue virus, transmitted through the bite of the Aedes aegypti mosquito. The high number of DHF cases is influenced by a weak immune system and high mosquito population density. People generally use synthetic insecticides to prevent mosquito bites, but long-term use, such as mosquito coils and lotions containing DEET, has the potential to cause side effects. Therefore, safer and more environmentally friendly alternatives are needed, such as botanical insecticides. Citronella (Cymbopogon nardus L.) is one plant that has the potential to be a mosquito repellent because it contains the compounds geraniol, citronellal, and citronellol. Although some members of the Dahlia farmer group have citronella plants in their yards, their use as a mosquito repellent has not been optimized. Community Service (PKM) activities are carried out through outreach and training on making bio-spray from citronella as a mosquito repellent for dengue prevention. This activity aims to educate the public, especially housewives who are members of the Dahlia farmer group, about the dangers of dengue fever, the risks of long-term use of chemical insecticides, and the development of plant-based bio-sprays as an alternative solution to reduce the number of dengue fever transmissions.

Physical Therapy Education on Preventing Speech Delays by Limiting Screen Time at the Wonokoyo Neighborhood Health Post, Malang City

Felix Nashar Novanto — 2026-07-30

The increasing use of electronic devices among young children often results in screen time that exceeds recommended limits, potentially disrupting language development and increasing the risk of speech delay. This is a cause for concern because speech delay can impact a child’s future communication skills, social interactions, and cognitive development. Based on observations at the RW 5 Posyandu in Wonokoyo Village, Malang City, there are still parents who allow their children to use electronic devices for extended periods without adequate supervision. The purpose of this exercise is to raise parents' awareness and understanding about minimizing speech delays by limiting screen time. Physiotherapists employ health education as a tool, providing parents of toddlers with information, interactive conversations, questions and answers, and instructional media in the form of posters. Pre-test and post-test approaches were used in the evaluation process to gauge the participants' comprehension. According to the activity's results, participants' knowledge of speech delay increased from 30% to 95%, and their comprehension of the reasons why screen time causes speech delay increased from 10% to 80%, an increase in knowledge of ideal screen time limits from 0% to 95%, and an increase in understanding of how to manage screen time from 10% to 90%. The impact of the activity was reflected in increased parental awareness regarding limiting device use and providing more optimal communication stimulation to children as a preventive measure against speech delay.

Development of a TOGA Pilot Garden and Diversification of Herbal Products as an Effort to Empower the Community of Dusun Munggur

Dini Rheynata Viony — 2026-07-30

Dusun Munggur, Giriharjo Village, Ngrambe District, Ngawi Regency, has significant potential in medicinal plants that have been traditionally utilized in the form of herbal remedies. However, the cultivation area is relatively distant and the variety of plants grown remains limited, while productive management of household yards and product diversification has not been optimized. This Community Service Program (KKN) aimed to establish a Family Medicinal Plant (TOGA) pilot garden in an easily accessible household yard through a community-based empowerment approach. The implementation methods consisted of several stages: (1) a door-to-door survey to identify prevalent resident diseases and to inventory existing households medicinal plants; (2) appropriate medicinal plant species identification; (3) establishment of a pilot garden and simple processed products development; and (4) socialization. The survey results indicated that gout, gastric acid disorders, and hypertension were the most common health problems. Then, the selected plants were cultivated in the pilot garden included red ginger, turmeric, white turmeric, kencur, mint, aloe vera, cat’s whiskers, gotu kola, pandan leaves, and lemongrass. The program produced tangible outputs, including a TOGA pilot garden, processed herbal products in the form of gummy jelly and golden latte, a recipe booklet for both products, as well as brochures and posters addressing gout, gastric acid disorders, hypertension, and preparation methods. Overall, the program enhanced community knowledge and skills in establishing a TOGA pilot garden and producing simple value-added herbal products, thereby optimizing the potential of household yards and promoting sustainable use of medicinal plants.

Revenue Recognition Case Study Based on Financial Accounting Standards Statements at PT. Prambanan Dwipaka

Sofia Azizatun Niza — 2026-06-05

The construction sector is characterized by complex, long-term contracts and uncertainty, making revenue recognition a critical aspect for the reliability of financial statements. Since the enactment of Statement of Financial Accounting Standards (PSAK) 72 in 2020 as an adoption of International Financial Reporting Standards (IFRS) 15, construction companies in Indonesia are required to align their accounting practices with the principles of control and performance obligations. This case study examines the implementation of PSAK 72 at PT. Prambanan Dwipaka using a qualitative approach through interviews, observations, and document analysis. The study results indicate that the company has attempted to systematically implement the five stages of PSAK 72, although it still faces obstacles in identifying performance obligations and allocating transaction prices due to contract changes and inter-departmental coordination. This case study enhances understanding of PSAK 72 implementation in the construction sector, particularly regarding the role of organizational factors in accounting decision-making. PT. Prambanan Dwipaka has demonstrated efforts to implement the standard, but still requires improvements in documentation and internal controls. Future case studies are recommended to involve more companies to provide a more comprehensive picture of PSAK 72 implementation in Indonesia.

Mangrove Syrup Making, Personal Selling, and Branding Training for Hani MSMEs in Langsa Lama Village

Uci Dwi Cahya — 2026-06-19

This activity aims to increase the production and marketing capacity of Hani MSMEs in Langsa Lama Village through training in making mangrove-based syrup which is integrated with personal selling and branding strategies. This is based on the potential of mangrove resources which are abundant but have not been utilized optimally, as well as the limitations of business actors in product processing and marketing. Activities were carried out using a descriptive qualitative approach with data collection techniques in the form of observation, interviews and documentation. The results of the activity showed an increase in participants' skills in processing mangroves into better quality syrup, marked by improvements in aspects of taste, color and product cleanliness. Apart from that, implementing a personal selling strategy has a positive impact on business actors' communication skills in offering products directly, thereby increasing self-confidence and sales opportunities. In the branding aspect, there have been significant changes to the appearance of the product through improved packaging design and more informative labeling, thus increasing the attractiveness and selling value of the product in the market. Overall, the integration of production training and marketing strategies has proven to be effective in improving the technical and managerial capabilities of MSME players. Therefore, this training model can be used as an alternative in efforts to empower MSMEs based on local potential to increase competitiveness and business sustainability.

The Influence of TikTok Live Streaming, Online Customer Reviews, and Brand Awareness on TikTok Shop Glad2Glow Products Purchase Decisions Among Sidoarjo Generation Z

Destin Apriliawati — 2026-08-08

This study analyzes the influence of TikTok live streaming, online customer reviews, and brand awareness on the purchasing decisions of Generation Z consumers regarding Glad2glow products on TikTok Shop in the Sidoarjo region. A quantitative approach was employed. Data were collected by distributing online questionnaires to 104 respondents who had previously purchased and used Glad2glow products. Data analysis involved validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing (using t-tests and F-tests) via IBM SPSS Statistics version 25 software. The results indicate that TikTok live streaming, online customer reviews, and brand awareness all exert a positive and significant influence on purchasing decisions for Glad2glow products. The findings reveal that Generation Z consumers' considerations go beyond mere brand recognition; they are also influenced by direct interactions during TikTok live streams and by the experiential information shared in online customer reviews—factors that boost consumer confidence in the decision to purchase Glad2glow products. Online sellers are advised to give serious attention to these aspects when developing their businesses.