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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Accounting Research, Utility Finance and Digital Assets (JARUDA)
Memi Pratiwi
Universitas Handayani Makassar
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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PEMANFAATAN APLIKASI CANVA UNTUK PEMBUATAN MEDIA PEMBELAJARAN INTERAKTIF Najirah Umar; Absri Absri; Memi Pratiwi; Jabal Nur; Nurul Indasari
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 4 (2026): Vol. 7 No. 4 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i4.55785

Abstract

Pemanfaatan teknologi digital dalam pembelajaran menjadi kebutuhan yang semakin penting di era Revolusi Industri 5.0, khususnya pada jenjang pendidikan dasar. Guru sekolah dasar dituntut untuk mampu mengintegrasikan teknologi sebagai media pembelajaran agar proses belajar menjadi lebih menarik, interaktif, dan sesuai dengan karakteristik peserta didik. Namun, pada kenyataannya masih terdapat keterbatasan keterampilan digital yang dialami oleh sebagian guru, sehingga pemanfaatan media pembelajaran digital belum optimal. Kegiatan pengabdian kepada masyarakat ini bertujuan  meningkatkan kompetensi digital guru SD MI Guppi Borong Pala’la melalui pelatihan pemanfaatan aplikasi Canva dalam pembuatan media pembelajaran interaktif. Metode pelaksanaan kegiatan menggunakan pendekatan partisipatif berbasis praktik yang meliputi tahapan analisis kebutuhan mitra, perencanaan kegiatan, pelaksanaan pelatihan, pendampingan dan kolaborasi, evaluasi, serta tindak lanjut. Hasil kegiatan menunjukkan adanya peningkatan kemampuan guru dalam mendesain media pembelajaran berbasis visual yang lebih kreatif, komunikatif, dan sesuai dengan karakteristik peserta didik sekolah dasar. Selain itu, guru juga menunjukkan peningkatan kepercayaan diri dalam mengintegrasikan teknologi digital ke dalam proses pembelajaran serta terbentuknya kolaborasi antarguru dalam pengembangan media ajar. Secara keseluruhan, kegiatan ini memberikan kontribusi nyata dalam mendukung transformasi pembelajaran berbasis teknologi serta penguatan literasi digital guru sekolah dasar secara berkelanjutan di lingkungan sekolah mitra secara sistematis dan terencana melalui pendampingan berkelanjutan oleh tim pengabdi.
COMPARATIVE IMPLEMENTATION OF MANAGEMENT ACCOUNTING SYSTEMS AND MANAGERIAL PERFORMANCE IN GOVERNMENT AND HIGHER EDUCATION Memi Pratiwi; Moh Alifuddin
Journal of Accounting Research, Utility Finance and Digital Assets Vol. 5 No. 1 (2026): July
Publisher : PT. Radja Intercontinental Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.23040015

Abstract

This article develops a comparative analysis of management accounting system (MAS) implementation and its relationship with managerial performance in two organizational contexts: the Regional Secretariat of Sidenreng Rappang (Sidrap) and Handayani University Makassar. The study is grounded in contingency reasoning, which assumes that management systems should fit organizational structure, regulation, technology, and environmental demands rather than follow a single universal design. The analysis focuses on four characteristics of management accounting information: broad scope, timeliness, aggregation, and integration. It also examines how these characteristics support planning, control, coordination, decision making, accountability, and performance evaluation. The government context is characterized by formal regulation, public-budget accountability, and bureaucratic procedures, whereas the higher-education context requires more flexible cost management, student-revenue planning, and academic competitiveness. The source manuscript proposes a qualitative descriptive design using interviews, observation, documentation, source triangulation, method triangulation, and member checking. Because the available manuscript does not contain completed field results, this article presents a transparent comparative synthesis of the theoretical framework, prior evidence, and proposed analytical dimensions rather than inventing empirical findings. The synthesis identifies context-specific implementation priorities and shared barriers involving human resources, technology, resistance to change, and data integration.
Co-Authors Absri Absri Jabal Nur Moh Alifuddin Najirah Umar Nurul Indasari