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All Journal Jurnal Paradigma Ekonomika Jurnal Teknologi Informasi dan Ilmu Komputer Syntax Literate: Jurnal Ilmiah Indonesia Societa: Jurnal Ilmu-Ilmu Agribisnis JUKI : Jurnal Komputer dan Informatika MEANS (Media Informasi Analisa dan Sistem) Altifani Journal: International Journal of Community Engagement
Sidik, Muhamad
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Simple Bookkeeping and Determination of Cost of Goods Sold in the PKK Catfish Processing Group in Plaju Darat Village, Palembang City Ningrum, Puri Pratami Ardina; Apriani, Novi; Sidik, Muhamad; Iskandar, Sutarmo; Murtado, A.D.; Muchsiri, Mukhtarudin; Syahputra , Nico; Sari, Meika Puspita
Altifani Journal: International Journal of Community Engagement Vol. 6 No. 1 (2026): Altifani Journal: International Journal of Community Engagement
Publisher : Universitas Muhammadiyah Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32502/altifani.v6i1.1796

Abstract

The purpose of this community service activity is to improve the knowledge and skills of the PKK group mothers in Plaju Darat Village, Palembang City in conducting simple bookkeeping and determining the Cost of Goods Sold (COGS) for processed catfish products. The absence of systematic financial records and the determination of selling prices that are still based on estimates without considering the overall production costs are the main problems faced. Participatory Action Research (PAR) was used, using simple quantitative and qualitative approaches through observation, training, practice, and interactive discussion phases. This activity involved 20 participants, and evaluation was carried out through pre-tests and post-tests to measure the level of participants' understanding. The results of the activity showed a significant increase in understanding; the pre-test score increased by an average of 51.5 to 86, and the post-test score increased by an average of 34.5 points. Participants also showed improved skills in simple financial recording and calculating COGS. This activity increased participants' knowledge on how to manage business finances and determine reasonable selling prices. Therefore, the training in simple bookkeeping and COGS calculation has proven effective in improving the capabilities of catfish-based MSMEs.
The Role of the COBIT 5 Framework in IT Governance Mahesti, Triloka; Sidik, Muhamad
JUKI : Jurnal Komputer dan Informatika Vol. 8 No. 1 (2026): JUKI : Jurnal Komputer dan Informatika, Edisi Mei 2026
Publisher : Yayasan Kita Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53842/juki.v8i1.2324

Abstract

The rapid growth of information technology requires effective governance to ensure alignment with organizational goals, often evaluated using the COBIT 5 framework. This study audits SIKADU, the information system at SMKN 2 Salatiga, to assess its support for strategic objectives across five domains: MEA, DSS, APO, BAI, and EDM. The findings reveal an overall capability level of 2 (Managed Process), falling short of the expected level 3. Specific scores show that while the DSS domain reached level 3.0, others lagged behind, including MEA (2.3), APO (1.8), EDM (1.5), and BAI (1.3). This performance gap indicates that while processes are managed, they are not yet fully standardized. Consequently, the audit provides a strategic roadmap and actionable recommendations to bridge these gaps, helping SMKN 2 Salatiga refine its IT governance and improve the maturity of its SIKADU system.
Co-Authors Apriani, Novi Aprilia, Isnaini Ayu Laili Rahmiyati Bambang Gunawan DINA ANGGRAINI Eka Sartika, Eka Eko Siswanto Farida Yuliaty Hidayat, Muhammad Syurya Iskandar, Sutarmo Mahesti, Triloka Muchsiri, Mukhtarudin Muhammad Ridwansyah Murtado, A.D. Ningrum, Puri Pratami Ardina Nopendra, Yoga Peroza, Yulliah Puspitasari, Meika Randika, Reki Ray’onaldo, Christopherus Syahputra , Nico Syahputra, Tri Adi Z A, In’am Fanany