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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) GANEC SWARA Jurnal Abdi Masyarakat Indonesia J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Jurnal Pepadu Journal of Artificial Intelligence and Digital Business Jurnal Ilmiah Pengabdian dan Inovasi Innovative: Journal Of Social Science Research Jurnal Tiyasadarma: Jurnal Pengabdian Kepada Masyarakat JUAN: Jurnal Pengabdian Nusantara Income : Digital Business Journal Sasambo: Jurnal Abdimas (Journal of Community Service) Journal of Business and Information System
Komala, Rina
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Religion Agriculture, Biological Sciences & Forestry Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pemberdayaan Usaha Melalui Peningkatan Pengelolaan Keuangan Untuk Meningkatkan Daya Saing Unit Usaha Sarinah Jaya Komala, Rina; Dethan, Stevany Hanalyna; Wardi, Putri Amalia
Sasambo: Jurnal Abdimas (Journal of Community Service) Vol. 7 No. 4 (2025): November
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/xkdf1e04

Abstract

Pengelolaan keuangan yang tertib merupakan tantangan utama bagi keberlanjutan dan daya saing usaha kecil menengah. Kegiatan pengabdian ini bertujuan memberdayakan Unit Usaha Sarinah Jaya melalui peningkatan keterampilan pengelolaan keuangan dan pemanfaatan teknologi digital berupa aplikasi kasir (POS). Sebanyak 26 peserta, terdiri dari pemilik dan anggota unit usaha, mengikuti pelatihan. Metode yang digunakan adalah partisipatif melalui penyampaian materi, praktik pencatatan, simulasi penggunaan aplikasi POS, dan diskusi interaktif. Hasil pre-test menunjukkan hanya 25% peserta memahami pengelolaan keuangan dan 10% mampu mengoperasikan aplikasi POS. Setelah pelatihan, hasil post-test meningkat signifikan menjadi 93% dan 95%. Kegiatan ini berdampak positif terhadap peningkatan kapasitas peserta dalam mengelola usaha secara modern, transparan, dan akuntabel, sehingga memperkuat daya saing Unit Usaha Sarinah Jaya di era digital. Business Empowerment Through Improved Financial Management to Increase the Competitiveness of Sarinah Jaya Business Units  Effective financial management is a major challenge for the sustainability and competitiveness of small and medium enterprises. This community service activity aims to empower Sarinah Jaya Business Units by improving financial management skills and utilizing digital technology in the form of a cashier application (POS). A total of 26 participants, consisting of business unit owners and members, participated in the training. The method used was participatory through material delivery, recording practice, POS application usage simulations, and interactive discussions. Pre-test results showed that only 25% of participants understood financial management and 10% were able to operate the POS application. After the training, post-test results increased significantly to 93% and 95%. This activity had a positive impact on increasing the capacity of participants in managing their businesses in a modern, transparent, and accountable manner, thereby strengthening the competitiveness of Sarinah Jaya Business Units in the digital era.
IMPLEMENTASI AKUNTANSI BERBASIS AKRUAL SEBAGAI MODEL PEMBELAJARAN VOKASIONAL DI MA TARBIYATUL MUSTAFID Ihyani, Layali; Saputra, Sahdan; Marswandi, Ega Dwi Putri; Marlina, Febria Nurmelia; Mubin, Miftahul; Komala, Rina
Jurnal Pepadu Vol 6 No 4 (2025): Jurnal Pepadu
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/pepadu.v6i4.9307

Abstract

This community service activity aims to improve the financial literacy of Social Sciences (IPS) students through the application of accrual-based accounting records, using a participatory socialization method. The background of this activity stems from the phenomenon that accounting education in secondary schools is still predominantly cash-based, making it difficult for students to distinguish between income and cash receipts, resulting in limited experience in recording complex transactions. The identified research gap is the limited study of the implementation of accrual accounting in the context of secondary education, especially among IPS students, even though this competency is highly relevant to modern accounting demands. The activity was carried out at MA Tarbiyatul Mustafid Baturimpang, Narmada District, involving 21 students from Class XII IPS-2. The implementation method consisted of three stages: theoretical explanation, simulation of transaction-recording practices, and evaluation through pre- and post-tests. The results showed a significant increase in students' understanding, with the average pre-test score rising from 45 to 78 in the post-test score. A total of 72% of students were able to apply accrual principles in simple case studies, and 85% of the groups successfully prepared accrual-based financial statements. Participant responses were also very positive, with 88% stating that the material was easy to understand, and 92% expressing interest in practicing it in daily life. The novelty of this activity lies in the integration of accrual practice into students’ daily simulations through a participatory approach, which has rarely been implemented in high school curricula. These findings not only strengthen students’ accounting competencies but also offer an innovative learning model that can be replicated in other schools to support the enhancement of vocational education
Co-Authors Abda Abda Agus Wahyudi Anggriani, Rini Baiq Dinna Widiyasti Dedi Aprianto Defel Septian Ega Dwi Putri Marswandi Elisa, Nopa Fahry Fahry, Fahry Febria Nurmelia Marlina Febrianti, Vina Fikri Rahman, Haikal Josman, Lady Faerrosa Khairunnisa ., Khairunnisa Lalu Yayan Ardiansyah Layali Ihyani Levia Tryana, Ayu Mahfuzi, Syafira Mandasari, Jayanti Mariana, Dita Martadinata, Sudrajat Mubin, Miftahul Mulawarman, Logi Nurfadliyah, Nurfadliyah Prasetyo, Rahman Putri Reno Kemala Sari R. Ayu Ida Aryani Rahman, Haikal Fikri Restu Alpiansah Rizal Ramdani Saputra, Sahdan Stevany Hanalyna Dethan Ulfa Mayranti, Siti Ulya khae Roni , Izzatul Wangi, Baiq Larre Ginggit Sekar Wardi, Putri Amalia Widia Febriana, Widia Wira Hendri