JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)

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.

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.

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.