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All Journal Jurnal Pendidikan dan Pengabdian Masyarakat Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Jurnal Bisnis dan Pembangunan
Ratnaning Palupi
Politeknik Negeri Malang
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Public Health Social Sciences Other

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Pelatihan Penyusunan Program Penguatan Numerasi untuk Pendidikan Anak Usia Dini Pada Guru RA Tazakka Kota Malang Vuvut Selviana; Bakhrudin; Kristina Widjajanti; Ilham Saiful Fauzi; Zainal Abdul Haris; Ratnaning Palupi
Jurnal Pendidikan dan Pengabdian Masyarakat Vol. 9 No. 1 (2026): Februari
Publisher : FKIP Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/jppm.v9i1.10406

Abstract

Numerasi merupakan keterampilan dasar yang penting dikembangkan sejak usia dini karena menjadi fondasi bagi kemampuan berpikir logis, pemecahan masalah, dan kesiapan anak memahami konsep matematika yang lebih kompleks. Namun, guru RA Tazakka Kota Malang menghadapi berbagai kendala dalam menyusun dan mengimplementasikan program pembelajaran numerasi, seperti keterbatasan pemahaman konsep, kreativitas, media pembelajaran, serta ketidaksesuaian dengan kurikulum. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan kompetensi guru RA melalui pelatihan penyusunan program penguatan numerasi yang kreatif, interaktif, dan relevan dengan tahap perkembangan anak. Metode pelaksanaan meliputi observasi kebutuhan mitra, pelatihan konseptual dan praktik pembuatan alat peraga, simulasi penyusunan program, serta evaluasi melalui pre-test, post-test, dan kuesioner kepuasan. Hasil kegiatan menunjukkan adanya peningkatan pemahaman guru pada seluruh indikator, dengan persentase peningkatan antara 26,7% hingga 50%, terutama pada kemampuan menilai perkembangan numerasi anak dan pemanfaatan media interaktif. Seluruh peserta juga menyatakan kepuasan yang tinggi terhadap kegiatan ini dan merasakan manfaat nyata dalam merancang pembelajaran numerasi. Program pelatihan ini terbukti efektif dalam memperkuat kompetensi guru RA Tazakka dan dapat direplikasi di lembaga PAUD lain untuk mendukung penguatan numerasi sejak dini.
Peningkatan Kompetensi SDM untuk Memperkuat Daya Saing pada Bisnis Usaha Perjalanan Wisata Halid Hasan; Ratnaning Palupi; Karina Ega Nirwana; Rizka Rahmawati; Farika Nikmah; Tatiana Kristianingsih; Tintus Eko Heri Prasetyo
KOMUNITA: Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol 5 No 3 (2026): Agustus
Publisher : PELITA NUSA TENGGARA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60004/komunita.v5i3.791

Abstract

Competent human resources (HR) are essential for every organization, including travel businesses. HR plays a strategic role in generating ideas and innovations to achieve competitive advantage. Community service activities were conducted at Call Me Travel (CMT), a travel business located in Malang, East Java. The problem was that the owner and staff of CMT struggled to maintain market share amidst fierce competition in the tourism industry. Therefore, this community service activity aimed to provide understanding and training to the owner and staff of CMT on how to strategize for a sustainable and competitive business. The community service activity was completed in several stages: preparation, training, and direct mentoring to the target market. In this community service activity, CMT was presented with one business strategy, inclusive tourism, by managing consumers with disabilities. The results of the community service activity showed that after the training and mentoring, the owner and staff of CMT were brave enough to explore new markets, using the concept of inclusive tourism. This market has the potential to grow considering that the right to travel is a right of all humans, including people with disabilities. The owner and staff of CMT have additional competencies, designing tourism marketing strategies using the business model canvas strategy and compiling tourism information in the form of brochures using canvas.
Efisiensi dan Akurasi Pelaporan Keuangan TJSL Berbasis Digital: Implikasi terhadap Literasi Keuangan Pemangku Kepentingan pada PT Bukit Asam Tbk Sherly Andahya; Shinta Maharani Trivena; Ratnaning Palupi
JURNAL BISNIS DAN PEMBANGUNAN Vol. 15 No. 2 (2026): Jurnal Bisnis dan Pembangunan
Publisher : Program Magister Ilmu Administrasi Bisnis FISIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jbp.1515i2.131

Abstract

Research on accounting information system digitalization typically stops at internal efficiency and accuracy, rarely extending to the question of whether improved internal reporting quality translates into better comprehension by external parties. This gap is evident in Corporate Social and Environmental Responsibility (TJSL) reporting by Indonesian state-owned enterprises (SOEs) in the mining sector, where local communities and regional governments are the primary stakeholders who need to understand these reports. Employing a qualitative case study approach, this study analyzes the effectiveness of document digitalization through the Program Accounting Information System (SIAP) TJSL on financial reporting efficiency and accuracy, and examines its implications for stakeholder financial literacy at PT Bukit Asam Tbk. Data were collected through in-depth interviews with five informants at the Sustainability Accounting and Finance Division, three months of direct observation, and analysis of internal documents at PT Bukit Asam Tbk for 2024-2025. Findings show reporting time decreased from 7-14 to 2-3 working days and accuracy improved from 75-80 to 92-96 percent. A critical finding reveals that automatic format validation cannot detect nominal value errors that are technically correct in format but wrong in value, leaving a 4-8 percent error rate. Grounded in stakeholder theory, this improvement contributes to stakeholder financial literacy through three mechanisms, though the external data accessibility mechanism remains limited because SIAP TJSL data does not yet fully meet Global Reporting Initiative (GRI) standards. This study contributes a novel conceptual distinction between technical and substantive reporting accuracy and provides the first empirical account of how a digital TJSL reporting system in an Indonesian mining SOE shapes external stakeholder financial literacy
Co-Authors Bakhrudin Farika Nikmah Halid Hasan Ilham Saiful Fauzi Karina Ega Nirwana Rizka Rahmawati Sherly Andahya Shinta Maharani Trivena Tatiana Kristianingsih Tintus Eko Heri Prasetyo Vuvut Selviana Widjajanti, Kristina Zainal Abdul Haris