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Pendampingan Penyusunan Laporan Keuangan pada Badan Usaha Milik Desa (BUMDES) “Lapangan Futsal” Desa Kolelet Wetan. Susana Dewi; Dodi Iwan Sumarno; Maesaroh; Sri Juminawati; Sri Intan Purnama; Wahyu Hari Prihantono; Firmansyah; Herlina
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 15 No 2 (2025): Desember 2025
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v15i2.3866

Abstract

Badan Usaha Milik Desa (BUMDes) belum sepenuhnya memahami laporan keuangan yang memuat informasi tentang akibat dari transaksi-transaksi keuangan yang dilakukan suatu perusahaan atau badan usaha yang mencatat seluruh perubahan kegiatan usaha, seperti: perubahan aset yang dimiliki, pengeluaran, pemasukan, serta tanggal-tanggal terjadinya perubahan transaksi keuangan. Tujuan dari kegiatan ini membantu pengelola BUMDes dalam penyusunan laporan keuangan selama kegiatan pendampingan sebagai acuan pengelola BUMDes dalam menyusun laporan keuangan kedepannya sesuai dengan ilmu akuntansi. Metode pelaksanaan pendampingan penyusunan laporan keuangan dilakukan secara tatap muka, interview, diskusi, menyelesaikan permasalahan yang ada dan simulasi memberikan pengajaran tentang cara menyusun laporan dengan cara yang mudah dipahami oleh pengelola BUMDes Rizki. Kegiatan pembinaan penyusunan laporan keuangan kepada pengelola BUMDes dibutuhkan waktu yang cukup lama, dikarenakan pengalola yang tidak memiliki latar belakang pendidikan akuntansi, perlu latihan secara terus menerus berdasarkan siklus akuntansi, agar pemahaman tentang akuntansinya semakin matang dan pengerjaannya sistematis. Pengelola perlu melakukan pencatatan jurnal secara sistematis dan menyusun laporan keuangan setiap periode, guna mengetahui perkembangan keuangan badan usaha. Dari hasil pendampingan ini pengelola mengerti mengenai pencatatan pengeluaran kas dan penerimaan pendapatan serta membuat laporan neraca dan laporan laba rugi. Selain itu BUMDes Rizki menerima pembelajaran terkait laporan perubahan modal dan laporan arus kas. Setelah badan usaha memahami pembuatan laporan neraca dan laporan laba rugi diharapkan jika ingin memperoleh bantuan kredit untuk UMKM, BUMDes ini sudah bisa membuat laporan keuangan sederhana.
Mindfulness and Emotion Regulation in Adolescents and Young Adults with Cancer: A Qualitative Systematic Review Maesaroh; Maulana, Herdiyan; Rangkuti, Anna Armeina
Journal of Educational, Health and Community Psychology VOL 14 NO 4 DECEMBER 2025
Publisher : Universitas Ahmad Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.12928/jehcp.vi.31512

Abstract

Adolescents and young adults (AYA) with cancer frequently experience emotion dysregulation, yet existing reviews have focused mainly on symptoms such as anxiety, depression, or quality of life. This systematic literature review examined how mindfulness-based interventions (MBIs) support emotion regulation in AYA with cancer. Following PRISMA 2020 guidelines, we searched PubMed, Scopus, Web of Science, PsycINFO, and Google Scholar for studies published between 2015 and 30 June 2025 in English or Indonesian. Eligible studies involved AYA aged 10–39 years with a current or past cancer diagnosis, delivered an MBI, and reported emotion regulation or closely related outcomes. Two independent reviewers screened records, appraised methodological quality using design-appropriate tools (e.g., CASP/MMAT, RoB-2, JBI), and resolved discrepancies by consensus. Because of substantial heterogeneity in designs, interventions, and measures, data were synthesized using thematic meta-synthesis (qualitative) and narrative synthesis with vote-counting by direction of effect (quantitative). From 2,562 records, 10 studies met the inclusion criteria. Across designs, MBIs consistently enhanced emotional awareness, acceptance of difficult feelings, and self-regulatory coping; several trials also reported reductions in distress and improvements in self-compassion, although quantitative findings on emotion regulation difficulties were mixed. Limitations include small sample sizes, heterogeneous interventions and measures, and lack of protocol registration. Overall, MBIs show promising potential to strengthen emotion regulation in AYA with cancer, but larger, rigorously controlled trials with standardized emotion regulation outcomes and longer follow-up are needed.
Pendampingan Pengembangan Organisasi BUMDes Desa Gedongmulyo Kecamatan Lasem, Kabupaten Rembang Menuju Sustainable Institution Mochamad Rizki Fitrianto; Amni Zarkasyi Rahman; Juang Abdi Muhammad; Satria Aji Imawan; Maesaroh; Dyah Lituhayu
JURNAL ABDIMAS SERAWAI Vol. 5 No. 3 (2025): Jurnal Abdimas Serawai (JAMS)
Publisher : Program Studi Administrasi Fakultas Ilmu Sosial dan Ilmu Politik Universitas Muhammadiyah Bengkulu 

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jams.v5i3.9313

Abstract

Village-Owned Enterprises (BUMDes) serve as an essential instrument in promoting rural economic independence through the management of local potential. Gedongmulyo Village, located in Lasem District, Rembang Regency, possesses significant coastal resources; however, these have not yet been fully optimized by the BUMDes. This community service activity aims to strengthen the institutional capacity of BUMDes toward a sustainable institution through human resource development, creative business innovation, expansion of collaborative networks, and enhancement of community participation. The implementation method employed a participatory approach through training, mentoring, and business network facilitation. The results indicate an improvement in the managerial competence of BUMDes administrators, diversification of processed marine products, expansion of partnerships with local entrepreneurs, and increased community trust in BUMDes management. This activity demonstrates that strengthening the four key pillars of human resources, business diversification, collaboration, and community participation constitutes a fundamental foundation for developing a sustainable and independent BUMDes
MANAJEMEN TPACK (TECHNOLOGICAL PEDAGOGICAL CONTENT KNOWLEDGE) UNTUK LITERASI DIGITAL TERHADAP PENGUATAN TANGGUNG JAWAB SISWA Efendi, Yulia; Sugiawati, Iceu; Maesaroh; Anggi Jayadi
Pendas : Jurnal Ilmiah Pendidikan Dasar Vol. 10 No. 04 (2025): Volume 10 No. 04 Desember 2025
Publisher : Program Studi Pendidikan Guru Sekolah Dasar FKIP Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jp.v10i04.38998

Abstract

In the digital era, elementary school students possess high technical fluency (digital native) but are not balanced with ethical maturity and digital responsibility, triggering negative behaviors such as cyberbullying and the spread of false information. Previous research on TPACK has focused more on teacher competency and cognitive outcomes, without addressing the systematic management aspect for strengthening students' responsible character. This study aims to describe and analyze the implementation of TPACK (Technological Pedagogical Content Knowledge) management in improving digital literacy and strengthening student responsibility in elementary schools with different environmental contexts. The research method uses a qualitative approach with a multi-site case study at SDN Cikaret Cianjur (rural) and SDN Cibeureum Sukabumi (urban). Data were collected through in-depth interviews (informants: principal, teachers, students), participant observation, and documentation studies, then analyzed using the interactive model of Miles, Huberman, and Saldaña as well as triangulation of sources and methods. The results of the study show that systematic TPACK management through the functions of planning, organizing, implementing, and controlling has proven effective in improving students' digital literacy and strengthening digital responsibility. Cibeureum Elementary School (urban) achieved higher performance than Cikaret Elementary School. Implementation challenges include limited technology infrastructure in rural areas, low TPK competency among some teachers, and a weak data-based evaluation system. The study recommends a sustainable TPACK training program, equitable distribution of ICT resources, and the development of a data-based evaluation system