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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) JDE (Journal of Developing Economies) JMBI UNSRAT (Jurnal Ilmiah Manajemen Bisnis dan Inovasi Universitas Sam Ratulangi) Jurnal Abdi Insani SOLID MANAJERIAL: Jurnal Inovasi Manajemen dan Supervisi Pendidikan Jurnal Pengabdian Pada Masyarakat Jurnal Pepadu Jurnal Ilmiah Pengabdian dan Inovasi JUAN: Jurnal Pengabdian Nusantara Jurnal Pengabdian kepada Masyarakat IPTEKS Jurnal Pengabdian Pada Masyarakat IPTEKS
Layali Ihyani
Bumigora University
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Social Sciences Other

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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
PERMBERDAYAAN MASYARAKAT LOKAL MELALUI PELATIHAN EKOWISATA BERBASIS GREEN TOURISM DALAM MENDUKUNG PARIWISATA BERKELANJUTAN DI KEK MANDALIKA Marswandi, Ega Dwi Putri; Ihyani, Layali; Marlina, Febria Nurmelia; Aulia, Baiq Vilda Resqy
Jurnal Abdi Insani Vol 12 No 12 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i12.3717

Abstract

Kawasan Ekonomi Khusus (KEK) Mandalika merupakan salah satu destinasi super prioritas nasional yang dikembangkan untuk mendukung pertumbuhan ekonomi dan pariwisata berkelanjutan. Namun, percepatan pembangunan kawasan ini menghadapi tantangan berupa degradasi lingkungan, komersialisasi budaya, dan keterpinggiran masyarakat lokal. Kegiatan pengabdian ini bertujuan untuk memberdayakan masyarakat melalui pelatihan ekowisata berbasis green tourism dengan pendekatan Participatory Rural Appraisal (PRA) dan Community Based Tourism (CBT). Metode pelaksanaan meliputi observasi dan identifikasi potensi lokal, penyusunan modul pelatihan, praktik lapangan, pembentukan kelembagaan Pokdarwis, serta evaluasi berbasis hasil. Hasil kegiatan menunjukkan peningkatan pengetahuan peserta sebesar 50–70% terkait konsep ekowisata, konservasi lingkungan, dan pelayanan wisata berbasis komunitas. Selain itu, terbentuk kelembagaan Pokdarwis Mandalika Green Community dengan struktur organisasi sederhana dan rencana kerja awal berbasis konservasi. Temuan ini sejalan dengan penelitian terdahulu mengenai efektivitas PRA dan CBT, namun novelty kegiatan ini terletak pada integrasi kedua pendekatan dalam pelatihan ekowisata berbasis green tourism. Kegiatan ini memberikan kontribusi nyata dalam memperkuat kapasitas masyarakat lokal sekaligus menghasilkan model pemberdayaan yang dapat direplikasi di destinasi super prioritas lainnya di Indonesia.
Co-Authors Agus Hermanto Aulia, Baiq Vilda Resqy Aulia, Rini Adriani Baiq Nadia Nirwana Ega Dwi Putri Marswandi Endar Pituringsih Fatimatuzzahra, Siti Febria Nurmelia Marlina Ikang Murapi Komala, Rina Lilik Handajani M. Chothibul Umam Assa’ady Memy Wardani Elthia Mubin, Miftahul R. Ayu Ida Aryani Rina Komala Rini Adriani Auliana Saputra, Sahdan Suhaeril Suhaeril, Suhaeril Susilo Talidobel Wangi, Baiq Larre Ginggit Sekar Wardi, Putri Amalia Wira Hendri