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PENDAMPINGAN PENCATATAN KEUANGAN BERBASIS TEKNOLOGI, PENERAPAN SAK ETAP DAN SIMULASI AUDIT KEUANGAN UNTUK USAHA KONVEKSI CV PHOSPHORUS BORNEO: MEWUJUDKAN TRANSPARANSI, AKUNTABILITAS DAN KEBERLANJUTAN BISNIS Hutabarat, Emayanti Christina; Diah Fitri Harseno; Desy Natalia; LM Hasriadi
Jurnal Pengabdian Masyarakat Ekonomi dan Bisnis Digital Vol. 2 No. 2 (2025): Juni
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jpmebd.v2i2.2365

Abstract

The accelerating pace of economic growth necessitates that business practitioners possess a comprehensive understanding of financial recording in accordance with applicable accounting standards, proficiency in accounting technology, and foundational knowledge of financial auditing. Financial statements play a pivotal role in presenting the financial position of a business entity and serve as a critical basis for strategic decision-making. Accordingly, the awareness and capacity to prepare accountable and transparent financial reports must be continuously enhanced, particularly in the garment sector, as exemplified by CV Phosphorus Borneo. Despite its importance, the adoption of technology-based accounting systems for transaction recording remains limited among business operators. This community engagement program aimed to provide technical assistance and education on the preparation of financial statements in accordance with SAK ETAP, the introduction of the Accurate accounting system, and fundamental insights into the role of financial auditing in ensuring business sustainability. The outcomes of this initiative indicate significant improvements in participants’ capabilities in financial reporting under SAK ETAP, increased proficiency in utilizing technology-based accounting systems, and enhanced understanding of financial audits. It is anticipated that similar community service activities will be continuously implemented to strengthen the resilience and competitiveness of business sectors in facing dynamic economic challenges. Keywords: Financial recording, accounting system, SAK ETAP, community engagement.
Mengalami Kelahiran Baru Secara Natural Desy Natalia; Anwar Three Millenium Waruwu; Jemy Saleky Combi; Johanes Kurniawan
SCRIPTA: Jurnal Teologi dan Pelayanan Kontekstual Vol. 17 No. 1 (2024): Pembinaan Warga Gereja
Publisher : Sekolah Tinggi Theologia Ebenhaezer Tanjung Enim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47154/sjtpk.v17i1.256

Abstract

Tujuan penelitian ini adalah untuk menganalisis proses kelahiran baru, respons manusia terhadapnya, bukti-bukti, serta implikasi bagi orang percaya masa kini. Metode yang digunakan adalah pendekatan kualitatif melalui studi pustaka. Hasil penelitian menunjukkan bahwa proses kelahiran baru melibatkan pertobatan dan kesediaan untuk mengikuti panggilan Tuhan, serta tercermin dalam transformasi karakter dan pertumbuhan rohani yang terus menerus. Implikasinya bagi orang percaya adalah pentingnya mengalami kelahiran baru sebagai bagian integral dari perjalanan rohani, untuk fokus pada kehidupan rohani yang kekal, dan untuk memastikan bahwa mereka mengenal Tuhan Yesus secara pribadi. Penelitian ini memberikan panduan bagi orang percaya untuk memperdalam persekutuan dengan Allah melalui pengalaman kelahiran baru dalam iman mereka.
Pemberdayaan Petani Melalui Pembuatan Alat Penebar Pupuk di Desa Bintan Buyu: Pengabdian Muhammad Riza Mahendra; Anggraheni Juwita Fransisco; Fedra Sitanggang; Desy Natalia; Fitra Restu Yunisa; Fadiah Syafila; Zulka Ladini Hanifah; Hammam Anwar Muhammad; Tri Febriansyah Putra; Nur Fadli Hasniadi
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3557

Abstract

The Real Work Lecture Program (KKN) Group 20 of Raja Ali Haji Maritime University (UMRAH) in Bintan Buyu Village aims to solve the issue of manual fertilization in the agricultural sector by making a simple fertilizer spreader. The approach applied includes making tools from readily available materials, demonstrations of their use, training for farmers, and testing the effectiveness of tools in the field. Key findings show that the tool can evenly distribute fertilizer at a dose of about 5 grams per pressure, speed up fertilization time by up to 50%, reduce labor and costs, and increase yields. The active participation of farmers in the development and use of these tools supports the sustainability of the program, which provides positive benefits both socially and economically. In conclusion, this simple fertilizer spreader innovation has proven to be the right technological solution to increase agricultural efficiency and productivity in Bintan Buyu Village.
A Systematic Literature Review on Machine Learning Techniques for Enhancing Embedded Hardware Reliability Desy Natalia; Cahya Renita Pulse; Rizal Ramadhan; Rama Fahrizal Kusuma; Rizky Ajie Aprilianto; Feddy Setio Pribadi
Jurnal EECCIS (Electrics, Electronics, Communications, Controls, Informatics, Systems) Vol. 19 No. 3 (2025)
Publisher : Faculty of Engineering, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/jeeccis.v19i3.1790

Abstract

Embedded systems (ES) have played a vital role in industrial automation and critical infrastructure, but their reliability has often been compromised by hardware faults, leading to downtime and safety concerns. Traditional threshold-based fault detection methods have frequently failed to adapt to dynamic environments and have struggled to identify early-stage failures. This study reviewed the effectiveness of artificial intelligence (AI), specifically machine learning (ML) models, for fault detection in ES. A systematic review methodology was employed to analyze the diagnostic performance of several deep learning (DL) architectures, including hybrid convolutional neural network-long short-term memory (CNN-LSTM) models, when implemented on resource-constrained edge devices. The results showed that optimized AI models achieved higher diagnostic accuracy and earlier fault identification compared to conventional approaches. Furthermore, these models enabled real-time, energy-efficient operation on platforms such as Raspberry Pi and ESP32 microcontrollers. It was concluded that AI-driven solutions significantly enhanced predictive maintenance and operational reliability in embedded system applications, demonstrating their transformative potential for future industrial systems.
Perempuan, Alam, dan Pangan: Analisis Eko-Feminis Sosial dalam Perspektif Teologi Feminis Merilyn, Merilyn; Desy Natalia; Krisma Natalia
ELEOS: Jurnal Teologi dan Pendidikan Agama Kristen Vol. 5 No. 2 (2026): Januari 2026
Publisher : Sekolah Tinggi Teologi Kalvari Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53814/eleos.v5i2.405

Abstract

Abstract: Household food security is related to economic or production aspects and shaped by gender relations, spirituality, and ecological conditions. This article aims to examine the role of women in sustaining household food security through a feminist theological approach enriched by ecotheological and sociological perspectives, focusing on Dayak women in Luwuk Bunter, East Kotawaringin, Central Kalimantan. This study employs a qualitative method using in-depth interviews, observation, and participatory documentation. The findings reveal that women play strategic roles as food producers, managers, and processors, while also serving as guardians of ecological and spiritual values in their relationship with nature. Agricultural and food-related practices are understood as expressions of faith and ecological responsibility. However, these contributions remain marginalised by patriarchal structures and the environment; crises. The study concludes that recognising women as theological and social subjects is essential for achieving gender-just and sustainable household food security. Abstrak: Ketahanan pangan rumah tangga tidak hanya berkaitan dengan aspek ekonomi dan produksi, tetapi juga relasi gender, spiritualitas, dan kondisi ekologi. Artikel ini bertujuan mengkaji peran perempuan dalam menjaga ketahanan pangan rumah tangga melalui pendekatan teologi feminis yang diperkaya oleh perspektif ekoteologi dan analisis sosiologi, dengan studi terhadap perempuan Dayak Desa Luwuk Bunter, Kotawaringin Timur, Kalimantan Tengah. Penelitian ini menggunakan metode kualitatif dengan teknik pengumpulan data berupa wawancara mendalam, observasi, dan dokumentasi partisipatif. Hasil penelitian menunjukkan bahwa perempuan berperan strategis sebagai produsen, pengelola, dan pengolah pangan sekaligus penjaga nilai ekologis dan spiritual dalam relasi dengan alam. Praktik berladang, berkebun, dan mengelola pangan dimaknai sebagai ekspresi iman dan tanggung jawab ekologis. Namun, dalam kontribusi tersebut masih terpinggirkan oleh struktur dan sistem patriarki serta krisis lingkungan. Kesimpulan penelitian menegaskan bahwa pengakuan terhadap perempuan sebagai subyek teologis dan sosial merupakan kunci bagi terwujudnya ketahanan pangan rumah tangga yang berkeadilan gender dan berkelanjutan