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All Journal EKUIVALEN - Pendidikan Matematika Natural Science: Journal of Science and Technology JURNAL SISTEM INFORMASI BISNIS Jurnal Natur Indonesia Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Candi Inovasi Pendidikan Fisika Jurnal Penelitian Pendidikan Guru Sekolah Dasar Jurnal Pendidikan Humaniora Jurnal Kedokteran Muhammadiyah Intuisi Language Circle : Journal of Language and Literature Jurnal S2 Pendidikan Matematika Jurnal Online Mahasiswa (JOM) Bidang Ilmu Ekonomi Prosiding SNATIKA Vol 01 (2011) PREMISE: Journal of English Education and Applied Linguistics Erudio: Journal of Educational Innovation Jurnal Administrasi Negara Mimbar Sekolah Dasar Madrasah: Jurnal Pendidikan dan Pembelajaran Dasar Jurnal Penelitian Pendidikan Jurnal Matematika dan Statistika serta Aplikasinya (Jurnal MSA) Jurnal Teknik Sipil Journal of English and Education Journal of Biology Education Accounting Analysis Journal Chemistry in Education Jurnal ORTOPEDAGOGIA Al Qodiri : Jurnal Pendidikan, Sosial dan Keagamaan Unnes Science Education Journal Metodik Didaktik Jurnal Pajak Indonesia (Indonesian Tax Review) Analitika : Jurnal Magister Psikologi UMA Sumatra Journal of Disaster, Geography and Geography Education PRISMA PROMINE Proceedings of the 1st UR International Conference on Educational Sciences Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal Komtika (Komputasi dan Informatika) Pendas : Jurnah Ilmiah Pendidikan Dasar JCES (Journal of Character Education Society) SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan FENOMENA Pedagogik Journal of Islamic Elementary School Applied Information System and Management CHEESA: Chemical Engineering Research Articles Islamic Management: Jurnal Manajemen Pendidikan Islam WAKTU: Jurnal Teknik UNIPA Owner : Riset dan Jurnal Akuntansi JURNAL PENDIDIKAN TAMBUSAI IKRA-ITH ABDIMAS Gorontalo Accounting Journal Jurnal Teladan: Jurnal Ilmu Pendidikan dan Pembelajaran Jurnal Tarbiyah : Jurnal Ilmiah Kependidikan Jurnal Pengabdian Magister Pendidikan IPA FONDATIA Journal of Physical Education and Sports JAE (Jurnal Akuntansi dan Ekonomi) Adzkiya : Jurnal Hukum dan Ekonomi Syariah Jurnal Ilmu Komputer dan Bisnis JURNAL TEKNIK KOLOKIUM: Jurnal Pendidikan Luar Sekolah Imajiner: Jurnal Matematika dan Pendidikan Matematika Jurnal Abdimas Madani dan Lestari (JAMALI) Jurnal Riset Pendidikan dan Inovasi Pembelajaran Matematika (JRPIPM) Accounting Global Journal Jurnal Riset Pembelajaran Matematika Jurnal ABDINUS : Jurnal Pengabdian Nusantara Proximal: Jurnal Penelitian Matematika dan Pendidikan Matematika KONSEP DAN TUJUAN PADA TINJUAN BISNIS SYARIAH AS-SABIQUN: Jurnal Pendidikan Islam Anak Usia Dini Edunesia : jurnal Ilmiah Pendidikan Law Research Review Quarterly Sains dan Matematika JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Al-Fathin: Jurnal Bahasa dan Sastra Arab Indonesian Journal of Cultural and Community Development Santri: Journal of Pesantren and Fiqh Sosial Otonomi FUNDAMENTAL AND MANAGEMENT NURSING JOURNAL Jurnal Nuansa Akademik: Jurnal Pembangunan Masyarakat INVENTORY : Industrial Vocational E-Journal On Agroindustry REACTOR : Journal of Research On Chemistry And Engineering Edu Masda Journal Jurnal Ilmiah Wahana Pendidikan Majalah Ilmiah UPI YPTK Jumat Pendidikan: Jurnal Pengabdian Masyarakat Journal of Vocational Education and Automotive Technology International Journal of Community Service Al Ibtidaiyah: Jurnal Pendidikan Guru Madrasah Ibtidaiyah ARRUS Journal of Social Sciences and Humanities Journal Industrial Manufacturing International Journal of Education, Social Studies, And Management (IJESSM) JURNAL REKAYASA INFORMASI SWADHARMA (JRIS) Jurnal Penelitian Inovatif Jurnal Abdimas Kartika Wijayakusuma Lugawiyyat Bulletin of Community Engagement Journal of Indonesian Management LENTERAL: Learning and Teaching Journal Majalah Ilmiah Olahraga (MAJORA) IKA BINA EN PABOLO : PENGABDIAN KEPADA MASYARAKAT Jurnal Ilmiah Berkala: Sains dan Terapan Kimia Journal Indonesia Law and Policy Review (JILPR) Journal of Social And Economics Research Jurnal Akuntansi dan Keuangan Indonesia Innovation Business Management and Accounting Journal HuRuf Journal : International Journal of Arabic Applied Linguistic YASIN: Jurnal Pendidikan dan Sosial Budaya Busyro : Jurnal Dakwah dan Komunikasi Islam Prosiding Konferensi Nasional Penelitian Matematika dan Pembelajarannya Zona Manajerial: Program Studi Manajemen (S1) Universitas Batam Journal of Industrial Community Empowerment SAINTI: Majalah Ilmiah Teknologi Industri Jurnal Masyarakat Madani Indonesia Eduvest - Journal of Universal Studies IJBEM : Indonesian Journal of Business Economics and Management Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Al-Musyrif : Jurnal Bimbingan dan Konseling Islam Lex Journal : Kajian Hukum dan Keadilan Journal of Mandalika Literature Tematik: Jurnal Konten Pendidikan Matematika International Proceedings of Nusantara Raya Kultura: Jurnal Ilmu Sosial dan Humaniora Karimah Tauhid Bagimu Negeri : Jurnal Pengabdian Kepada Masyarakat Social Science Academic IndoMath: Indonesia Mathematics Education RISK : Jurnal Riset Bisnis dan Ekonomi Jurnal Pendidikan Guru Sekolah Dasar Neraca Manajemen, Akuntansi, dan Ekonomi Jurnal Pengabdian Sosial Jurnal Pengembangan Ilmu dan Praktik Kesehatan JIBEMA: Jurnal Ilmu Bisnis, Ekonomi, Manajemen, dan Akuntansi Accounting Studies and Tax Journal Journal of Learning and Technology in Physics Journal Of Chemical Process Engineering Educational Studies and Research Journal Jurnal Pengabdian Masyarakat Mentari Babakti : Journal of Community Engangement Nucleus Journal Jurnal Akuntansi Keuangan Dan Perpajakan Dharma: Jurnal Pengabdian Masyarakat journal of social and economic research Jurnal Psikologi Karakter PESHUM Jurnal Pendidikan MIPA Frasa: Jurnal Keilmuan Bahasa, Sastra dan Pengajarannya CITACONOMIA : Economic and Business Studies INTERACTION: Jurnal Pendidikan Bahasa PATRIOTIK: Jurnal Inovasi dan Pemberdayaan Masyarakat Jurnal Online Tata Busana Jurnal Komtika (Komputasi dan Informatika) Qiyas : Jurnal Hukum Islam dan Peradilan
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Performance Evaluation of Bentonite–Nano SiO₂ as an Adsorbent in the Decolorization Process of Rhodamine B Jayanti, Regna Tri; Khairati, Miftahul; Nurmalasari, Enny; Rahayu, Puji; Nury, Dennis Farina; Ulandari, Okti; Trianita, Andhini Putri
Jurnal Sains dan Terapan Kimia Vol 20, No 1 (2026)
Publisher : Program Studi Kimia, Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jstk.v20i1.24444

Abstract

Among various sources of industrial water pollution, effluents from printing, dyeing, and textile processes represent one of the most significant environmental threats. These wastewaters contain numerous toxic and hazardous substances that are difficult to biodegrade. This study investigates the synthesis, characterization, and adsorption performance of a Bentonite–Nano SiO₂ composite for the removal of Rhodamine B dye from aqueous solutions. The research was conducted in two main stages: the preparation of the Bentonite–Nano SiO₂ composite and the evaluation of its adsorption performance at various adsorbent concentrations and contact times. The composite was synthesized by dispersing nano-silica (15% w/w) into bentonite using ethanol as the solvent, followed by stirring, filtration, and drying processes. Characterization using Scanning Electron Microscopy (SEM) and Fourier Transform Infrared Spectroscopy (FTIR) confirmed successful modification. Adsorption tests showed that Rhodamine B removal efficiency increased with higher adsorbent concentration, reaching optimal conditions at 0.75% (w/v) with a removal efficiency of 90.2% after a contact time of 10–15 minutes. The enhanced adsorption performance was attributed to the larger surface area, higher porosity, and increased number of active sites resulting from the incorporation of nano-silica
Kepatuhan PPh Pasal 23 Pada Lembaga Pendidikan Anak Usia Dini Dwyandara, Marsetya Ringga; Rahayu, Puji
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

Tax is the main source of state revenue used to finance public services and national development; therefore, tax compliance is a fundamental pillar of fiscal sustainability. Early Childhood Education Institutions (PAUD) play a strategic role not only in human resource development but also as micro-economic units that conduct various commercial transactions, such as catering services, building rentals for events, and cleaning services, which may be subject to Article 23 Income Tax (PPh Article 23). Understanding the obligations related to tax withholding, payment, and reporting is essential to prevent administrative violations and fiscal risks. This study aims to analyze the level of compliance with Article 23 Income Tax withholding, payment, and reporting at PAUD TK X; to identify types of transactions subject to Article 23 Income Tax; and to examine obstacles faced by PAUD management. This research employs a descriptive qualitative method using a case study approach. Data were collected through semi-structured interviews with the PAUD treasurer and supported by secondary data in the form of transaction records, withholding tax slips, and monthly tax returns. The results indicate that PAUD TK X has complied with Article 23 Income Tax regulations, as evidenced by proper withholding at a rate of 2% for service providers with Tax Identification Numbers (NPWP), issuance of electronic withholding tax slips (e-Bupot), timely tax payments through billing codes, and punctual submission of Monthly Tax Returns. Although minor obstacles remain, particularly related to limited human resources and the complexity of the tax administration system, overall compliance is considered high. Continuous assistance and guidance are recommended to maintain sustainable tax compliance in early childhood education institutions.
Tantangan Pemungutan Pajak Atas Transaksi E-Commerce Di Era Digital: Studi Implementasi Marketplace Sebagai Pemungut PPh Pasal 22 putri, silvia ananda; Rahayu, Puji
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study examines the challenges of tax collection on e‑commerce transactions in the digital era, focusing on the implementation of marketplaces as withholding agents for Article 22 Income Tax (PPh Pasal 22). The rapid growth of digital platforms has created new opportunities but also gaps in tax compliance, especially among micro, small, and medium enterprises (MSMEs). The research aims to analyze the effectiveness, legal certainty, and practical obstacles faced by marketplaces in fulfilling their role as PPh Pasal 22 collectors. A qualitative approach is used, combining legal analysis of tax regulations and case studies of selected marketplaces. Findings indicate that while the marketplace‑as‑withholding‑agent model improves tax visibility and simplifies administration, challenges remain in digital literacy, data integration, and coordination between platforms, sellers, and tax authorities. The study concludes with policy recommendations to strengthen the implementation framework and enhance voluntary compliance in the digital economy.
Analisis Rekapitulasi Invoice dan Pelaporan PPh 23 melalui Coretax pada Perusahaan Ekspedisi Yuseti, Muhammad Ali Fathoni Yuseti; Rahayu, Puji
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

This study aims to analyze the invoice recapitulation process and the reporting of Income Tax Article 23 (PPh Article 23) in an expedition service company through the Coretax system. Expedition service companies are characterized by a high volume of transactions, which requires accurate tax administration, particularly in the withholding and reporting of PPh Article 23. This research employs a descriptive qualitative method with a case study approach. The research data were obtained through document analysis, including service invoices, PPh Article 23 withholding slips, Coretax reporting data, and relevant tax regulations. Data analysis was conducted by examining the conformity between invoice data, withholding slips, and PPh Article 23 reporting in the Coretax system with the applicable tax regulations. The results indicate that the invoice recapitulation and PPh Article 23 reporting processes through Coretax have been implemented systematically; however, potential discrepancies remain in the classification of taxable objects and the accuracy of data input. This study is expected to provide practical contributions for expedition service companies and tax consultants in improving PPh Article 23 administrative compliance, as well as academic insights into the digitalization of tax administration.
Hubungan Pemahaman Wajib Pajak dengan Kualitas Pelayanan Pajak Berbasis Coretax Salam, Iqbal Alfitra; Rahayu, Puji
Jurnal Akuntansi Keuangan Dan Perpajakan | E-ISSN : 3063-8208 Vol. 2 No. 3 (2026): Januari - Maret
Publisher : GLOBAL SCIENTS PUBLISHER

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Abstract

The modernization of tax administration through the implementation of the Coretax system is a strategic step to improve the efficiency, transparency, and accountability of tax services in Indonesia. However, the success of this digital system is not only determined by technological readiness, but also by taxpayers' level of understanding of tax regulations and their ability to utilize technology-based services. Therefore, this study aims to analyze the relationship between taxpayer understanding and the quality of Coretax-based tax services and its implications for taxpayer compliance behavior.This study uses a quantitative approach with a survey method of taxpayers who have utilized Coretax digital services in the KPP Pratama environment. The sampling technique was non-probability. Primary data was collected through structured questionnaires and analyzed using linear regression or SEM-PLS to test the relationship between variables. Taxpayers' understanding was measured based on their knowledge of regulations, procedures, and electronic tax payment mechanisms. Meanwhile, the quality of Coretax-based services included ease of use of the system, reliability of services, responsiveness of officers, and clarity of information provided to taxpayers.Previous studies have shown that tax understanding and tax service quality have a positive effect on taxpayer compliance. However, in the digital context, limitations in literacy and technical constraints of the system have the potential to reduce taxpayers' perception of service quality and trust. This study is expected to provide evidence for Coretax service strategies.
Bibliometric Analysis of Social Media Marketing Research (2015-2025): Key Contributors, Intellectual Structure, and Thematic Evolution Muttaqien, Zaenul; Rahayu, Puji
RISK : Jurnal Riset Bisnis dan Ekonomi Vol. 6 No. 2 (2025): November 2025
Publisher : Universitas Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30737/risk.v6i2.7002

Abstract

The rapid growth of social media marketing (SMM) research has created a vast and complex academic landscape. This study presents a comprehensive bibliometric analysis to map this landscape, identify its key contributors, delineate its intellectual structure, and trace its thematic evolution from 2015 to 2025. Employing the PRISMA framework, this research analyzes a final sample of 843 articles from Scopus-indexed (Q1/Q2) journals using performance analysis and VOSviewer-based science mapping. Findings reveal that SMM research is a dynamic and highly collaborative field, with influential authors, journals, and countries shaping its development. Its intellectual structure is characterized by five primary thematic clusters, with engagement and influencer advertising emerging as the most central conceptual cornerstones. Furthermore, the evolution analysis highlights a clear trajectory from foundational topics toward emerging research trends, particularly artificial intelligence and sustainability. This study contributes a systematic, data-driven map of the current state of SMM research, serving as a valuable guide for scholars to navigate the literature and identify promising avenues for future inquiry.  
Penguatan Literasi Digital melalui Workshop Media Pembelajaran Interaktif di SDN Budugsidorejo Sumobito Jombang Chusnah, Miftachul; Agil Munawar, Muhamad; Lutfiatul Ummah, Asna; Rahayu, Puji; Arif, Arif
Jumat Pendidikan: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Desember
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat UNWAHA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimaspen.v6i3.6332

Abstract

Pembelajaran di sekolah dasar, pemanfaatan media pembelajaran interaktif berbasis digital terbukti mampu meningkatkan minat belajar siswa serta membantu guru dalam menyampaikan materi dengan lebih variative. Program pengabdian masyarakat ini bertujuan untuk memperkuat literasi digital siswa sekolah dasar melalui workshop pemanfaatan media pembelajaran interaktif. Kegiatan dilaksanakan di SDN Budugsidorejo, Jombang, dengan melibatkan 35 siswa kelas IV sampai VI. Materi workshop meliputi pengertian dan manfaat literasi digital, etika bermedia digital, penggunaan gadget secara bijak, serta cara menjaga keamanan digital. Sebagai luaran utama, program ini memperkenalkan aplikasi pembelajaran Bahasa Inggris “SiDino” yang dikembangkan oleh tim KKN. Hasil kegiatan menunjukkan peningkatan pemahaman siswa tentang literasi digital serta motivasi untuk menggunakan teknologi secara produktif dalam pembelajaran. Program ini memberikan kontribusi pada pengembangan keterampilan literasi digital siswa sekolah dasar serta menghadirkan media pembelajaran berkelanjutan di sekolah.
Temukan Sudut Kota Yang Tak Terlihat: Wisata Urban berbasis Walking Tour untuk Pemberdayaan Pemuda di Makassar Umar, Muh. Fitrah Ramadhan; Rahayu, Puji; Opu, Andi Besse; Chaeril, Ai Febriani; Isran, Magfirah Al; Fahran, Muhammad Zaki; Putra, A. Guruh Rangga; Palian, Andika; Bintang, Rahmat S.; Fayyad, M. Taufiq
Jurnal Masyarakat Madani Indonesia Vol. 5 No. 1 (2026): Februari
Publisher : Alesha Media Digital

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59025/1gbp5m89

Abstract

Kota Makassar memiliki potensi wisata urban berbasis sejarah, budaya, dan pesisir yang besar, namun pemanfaatannya masih terkendala oleh keterbatasan walkability dan rendahnya pelibatan pemuda dalam pengembangan wisata kota. Salah satu pendekatan alternatif yang dapat dikembangkan adalah wisata urban berbasis walking tour yang mendorong partisipasi aktif masyarakat, khususnya pemuda. Program pengabdian ini bertujuan untuk meningkatkan pengetahuan dan kapasitas pemuda dalam pengembangan komunitas berbasis walking tour melalui kegiatan psikoedukasi dan praktik lapangan bersama mitra Komunitas Jalan Bareng Makassar. Metode pelaksanaan meliputi pemetaan lokasi potensial, penyusunan modul dan simulasi walking tour, pelaksanaan walking tour terbuka, serta evaluasi melalui desain pre-test dan post-test. Hasil analisis menggunakan uji paired sample t-test menunjukkan adanya peningkatan pengetahuan peserta yang signifikan antara sebelum dan sesudah kegiatan (t= −5,02; p < 0,001). Temuan ini menunjukkan bahwa program psikoedukasi berbasis walking tour efektif dalam meningkatkan pemahaman dan kesiapan pemuda sebagai agen penggerak wisata urban dan ekonomi kreatif berbasis komunitas. Kegiatan ini berpotensi menjadi model pemberdayaan pemuda yang dapat direplikasi di kawasan perkotaan lain dengan karakteristik serupa
Reservatisme Madzhab Syafi’i: Dasar Epistemologis, Implikasi & Posibilitas Praktikal Dalam Masalah Darah Istihadzah Sa'adah, Siti Zumrotus; Rahayu, Puji
QIYAS: JURNAL HUKUM ISLAM DAN PERADILAN Vol 10, No 2 (2025)
Publisher : UIN Fatmawati Sukarno Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29300/qys.v10i2.7762

Abstract

Abstracts: The precautionary theory (al-naẓariyyah al-iḥtiyāṭ) is rarely found in classical fiqh references, although it serves as a fundamental basis in the legal construction of the Shafi'i school, particularly regarding issues of women's blood. However, this theory is suspected to be the reason why several practical rulings within the school appear burdensome. This article aims to examine the epistemological foundation of precautionary theory in the Shafi'i school, analyze its implications for the rulings on women's blood, and evaluate its practical applicability. Using a qualitative method that combines library research and fieldwork, along with an inductive analytical approach, this study explores the precautionary theory and tests its relevance through the lived experiences of women regarding its application in cases of istihāḍah. Data were collected through observation and interviews with 75 female students at three Islamic boarding schools (pesantren). The findings reveal that some Shafi'i rulings based on the precautionary theory appear difficult to apply, such as the ruling on mutaḥayyirah istihāḍah. On the other hand, there are rulings that are relatively easier to implement, such as the obligation to follow step-by-step procedures before prayer for mustaḥāḍah women. These findings indicate the necessity of a contextual approach in applying the precautionary theory, especially in cases involving the complexities of women’s daily lives.Keywords: The precautionary theory in Shafi'i jurisprudence, the principle of precaution, irregular istihāḍah, women’s bleeding.Abstrak: Teori reservatif (al-naẓariyyah al-iḥtiyāṭ) sangat jarang ditemukan dalam referensi fikih klasik, meskipun menjadi landasan utama dalam konstruksi hukum mazhab Syafi’i, khususnya terkait persoalan darah wanita. Namun, teori ini diduga menjadi penyebab mengapa sejumlah hukum praktikal dalam mazhab tersebut terkesan menyulitkan. Artikel ini bertujuan untuk mengkaji teori reservatisme dalam mazhab Syafi’i secara epistemologis, menganalisis implikasinya terhadap hukum darah wanita, serta mengevaluasi kemungkinan penerapannya secara aplikatif. Dengan menggunakan metode kualitatif yang menggabungkan penelitian kepustakaan dan lapangan, serta pendekatan analisis induktif, penelitian ini mengeksplorasi teori reservatif dan menguji relevansinya melalui pengalaman perempuan terkait penerapannya pada kasus istihāḍah. Data dikumpulkan melalui observasi dan wawancara terhadap 75 santri di tiga pesantren. Hasil penelitian menunjukkan bahwa sebagian hukum fikih Syafi’i yang dibangun berdasarkan teori reservatif terkesan sulit diaplikasikan, seperti hukum istihāḍah mutaḥayyirah. Namun, di sisi lain, terdapat pula hukum yang relatif mudah diterapkan, seperti kewajiban menjalankan prosedur langkah-demi-langkah sebelum salat bagi wanita mustaḥāḍah. Temuan ini mengindikasikan perlunya pendekatan kontekstual dalam menerapkan teori reservatif, khususnya dalam kasus-kasus yang melibatkan dinamika kehidupan perempuan.Kata kunci: teori ihtiyāṭ dalam fikih Syafi’i, prinsip kehati-hatian, istihāḍah tidak beraturan, darah wanita.
Menguatkan literasi numerasi siswa SD melalui perkalian kontekstual berbasis RME Rahayu, Puji; Warli, Warli; Uripno, Gusti
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 10, No 1 (2026): February
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v10i1.37823

Abstract

Abstrak Literasi numerasi merupakan kompetensi dasar yang esensial bagi siswa untuk memecahkan masalah dalam kehidupan sehari-hari. Namun, fenomena di lapangan menunjukkan bahwa banyak siswa sekolah dasar masih kesulitan memahami konsep matematika secara bermakna, terutama pada materi perkalian. Siswa cenderung menghafal fakta angka tanpa memahami logika di baliknya, sehingga gagap saat dihadapkan pada soal berbasis cerita. Artikel ini mendeskripsikan implementasi program pengabdian masyarakat yang bertujuan untuk meningkatkan literasi numerasi siswa kelas III UPT SD Negeri Sugiharjo 1 Tuban melalui pelatihan metode perkalian kontekstual berbasis Realistic Mathematics Education (RME). Kegiatan melibatkan kolaborasi tiga dosen dan 14 mahasiswa sebagai fasilitator pendamping. Metode yang digunakan meliputi tahapan observasi, persiapan media konkret berbasis kearifan lokal, pelatihan dengan pendekatan hands-on, serta evaluasi melalui pre-test dan post-test. Hasil kegiatan menunjukkan bahwa pemanfaatan media konkret dan Lembar Kerja Siswa (LKS) kontekstual mampu mengubah pola belajar siswa dari hafalan mekanistik menjadi pemahaman konseptual. Selain itu, pendampingan intensif dalam kelompok kecil terbukti efektif mengatasi heterogenitas kemampuan siswa. Program ini memberikan kontribusi signifikan dalam menciptakan pembelajaran matematika yang menyenangkan dan bermakna, serta menjadi inspirasi bagi guru kelas untuk mengembangkan strategi pembelajaran inovatif berbasis kurikulum merdeka. Kata kunci: literasi numerasi; perkalian kontekstual; RME; media konkret. Abstract Numeracy literacy is an essential foundational competency for students to solve problems in everyday life. However, field observations indicate that many elementary school students still struggle to understand mathematical concepts meaningfully, particularly in the subject of multiplication. Students tend to memorize numerical facts without understanding the underlying logic, leading to difficulties when encountering word-based problems. This article describes the implementation of a community service program aimed at enhancing the numeracy literacy of third-grade students at UPT SD Negeri Sugiharjo 1 Tuban through training in contextual multiplication methods based on Realistic Mathematics Education (RME). The activity involved a collaboration between three lecturers and 14 students serving as accompanying facilitators. The methods employed included observation stages, the preparation of concrete media based on local wisdom, training with a hands-on approach, and evaluation through pre-tests and post-tests. The results of the activity indicate that the use of concrete media and contextual Student Worksheets (LKS) successfully shifted student learning patterns from mechanistic memorization to conceptual understanding. Furthermore, intensive mentoring in small groups proved effective in addressing the heterogeneity of students' abilities. This program provides a significant contribution to creating enjoyable and meaningful mathematics learning and serves as an inspiration for classroom teachers to develop innovative learning strategies based on the Kurikulum Merdeka. Keywords: numeracy literacy; contextual multiplication; RME; concrete media
Co-Authors Abdillah Abdillah Abdul Juli Andi Gani Achmad Rifai RC, Achmad Rifai Adrian Perkasa Adriano Agil Munawar, Muhamad Agung Dewantoro Agus Muharram Ahmad Ilham Tanzil ahmad yani Ahra, Ahra Aini, Apsari Puspita Aisy, Rohadatul Al Khori, Bayu Yusya Uwaiz Alawiya Ashara Syakura Alfa Niam, Muhammad Alfarisy, Fariz Kustiawan Alfia, Yulis Alisya, Berliana Hanifah Almamada, Jatu Alzenna, Della Amanda, M. Deri Amin, Sahrul AMINULLAH Anantoro, Tri Andria Sukmawati, Vika Ani, Elya Umi Ani, Elya Umi Anisatun, Dewi Annawaty Annawaty, Annawaty Ardhianto, Putut Ariana, Febi Ariana, Safira Dwi Arif Arif Arif Widiyatmoko, Arif Artavia, Abrilla Hani Arum, Nur Aini Dwi As Shafi, Sabda Hussain As-Sahih, Azzah A. Asih, Jayanti Martha Asih Aulia, Gina Aulia, Nini Aunur Rafik, Aunur Auzar, Silvia Revana Avita Avrillia Susanto, Devani Awalina, Putri Ayu, Meilany Kusuma Azhar Destiawan, Hisyam Azhar, Nabilah Azka, Nabila Wardatul Baqi Ghrafiza, Ahmad Basuki Bayu Ariwibowo Bernadetha Stephani, Suzan Betariani, Khairunisa Bety Etikasari, Bety Bintang, Rahmat S. Budi Pramono Budi, Nur Fitriah Ayuning Chaeril, Ai Febriani Chatarina Muryani Chusnah, Miftachul Cilviani, Cindy Dana Indra Sensuse Dennis Farina Nury Deviyanti, Anggy Dewi Kartika Dewi Kusuma Wardani Dewi Retno Sari S Dewi Setyaningsih Dewi, Adinda Pristiawati Dewi, Sulistiani Dwi Ratna Indri Hapsari Dwyandara, Marsetya Ringga Dyah Arini, Mercy Aprilia Dzulkarnaen, Rachmad E, Ermawati Edy Nurfalah Edy Suroso, Edy Eka Putri, Hafiziani Eka Zeni Safitri Ekawati, Irna Elly Natalina Eminugroho Ratna Sari Endriastuti, Yennia Enny Nurmalasari Enzelina, Elfriyani Erma, Ermawati Erna Setiany Erna Suwangsih Erna Suwangsih, Erna Ersanghono Kusumo, Ersanghono Fachriansyah, Havid Fadiana, Mu'jizatin Fahran, Muhammad Zaki Faihatuz Zuhairoh Fanata, Wahyu Indra Duwi Faninda, Sandra Farahdiba, Idha Fauzan, Zahrul Ricky Fauzia, Ana Fauziah, Neneng Dwi Fayyad, M. Taufiq Feebiyanti, Amanda Puspita Ayu Femita Adelina, Femita Ferry Ikhsandy Firdaus, Muhammad Dafa Firnanda, Shella Hadi Ayu Fitroh Fitroh, Fitroh Galih Pamungkas, Galih Ghufron Abdullah Hadi, Cholicul Hadi, Yusnan Hadnan, Muhamad Hafizhotul Millah, Nabila Hafiziani Eka Putri, Hafiziani Eka Hami, Nadya Berchmans Hari Setiyawati Harianto, Kukuh Hariyono, Eko Hartono Hartono Hasibuan, Mila Nirmala Sari Hasyim, Ligardi Purnama Heny Sulistyaningrum Heru Supriyatno Hikmatunisa, Nenden Permas Hilda Agustin, Beby Hisny Fajrussalam Hoesain, Mohammad I Gusti Ayu Arwati Idat Muqodas Idham, Azmul Fuady Idham, Azmul Fuady Ifada Novikasari Ika Arthalia Wulandari, Ika Arthalia Ikhlayel, Mohammed Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Illahi, Rumai Syah Septiani Nuur Ilmiyah, Nazril Imarotus Suaidah Indah Anisyukurlillah, Indah Indra Wijaya Kusuma Indradewa, Rhian Intan Kartika Setyawati Intan Lestari Irma Windy Astuti Irmawati, Ilmi Isnaniati, Siti Isran, Magfirah Al Istiqomah, Rohmah Nur Itqon, M Syadidul Jafri Nur Fahmy Idlain Akbar Putra, Mokhammad Jayanti, Regna Tri Jerry, Jerry Joko Supono Juliana, Ricky Juniwianto, Gaguk Kamal, Satria Kartika Sari, Vega Kasanah, Hidayatun Kasmad, Mamad Khairati, Miftahul Khoirunnisa, Rihadatulaisi Khowatini, Husnul Kirana, Rida Nanda Kosidah, Kosidah Kurnia, Tanto Kusmargiani, Ida Savitri Kusumaningarti, Miladiah Latif, Arifin Leenawaty Limantara Leny Nurkholisah M Lubis, Amany Burhanuddin Umar Lubis, Via Ranzani Luciana Luciana Luh Putu Suciati Lutfiatul Ummah, Asna Lydia Rohmawati M. Riza Setiawan Ma'rifah, Shokifatul Magfiroh, Illia Seldon Maliyana, Jamilatuna Maratusolihah, Nabila Mardiana Mardiana Mardiyana Mardiyana Margo Utomo Marlis, Agung Riadi Marselli, Rina Maulida, Zulfa Maulidawanti, Dwi Melan Aprilianti Melyani Sari Sitepu, Melyani Sari Misnarti Misnarti, Misnarti Mochammad Imron Awalludin Moh. Soleh Mohammad Arif Taboer Monita Pasaribu Muhammad Akbar Muhammad Zulfikar Luthfi Muhammad, Majum Muhiddin, Syurawasti Mukarromah, Nur Murtafi'ah, Banatul Mustofa, Mutmainnah Muttaqien, Zaenul N. H., Harmiwati Naftalen Koanda Nailul Marom, Nailul Naruli, Akhmad Nasution, Suswati Nata, Refky Adi Neneng Sri Wulan Neri Susanti Niam, Muhammad Alfa Nikawanti, Gia Ningsih, Helen Widiya Kusuma Ningsih, Wita Ni’am, Muhammad Alfa Noviani, Doris Novita Dewi Nugrahani Primary Putri Nugroho , Muhammad Erwin Cahyo Nur Anisa Nur Azis Rohmansyah Nur Kamelia, Lutfy Nur Rahmatika Nur Widodo Nurdiana Widjayanti, Fefi Nurhikmah Nurhikmah Nurjannah Nurjannah Nurrahmi, Rara Nurul Inayah Zainuddin Nurwulan Adi Ismaya Nuur Wachid Abdul Majid Okke Rosmala Dewi Oktaviani, Anti Opu, Andi Besse Pahu, Guna Yanti Kemala Sari Siregar Palian, Andika Palupi Setyoningtyas, Tri PANDU PAKSI, HENDRIK Pebriyanti, Paola Permadani, Resi Levi Permas Hikmatunisa, Nenden Permatasari, Annisa Eka Poly, Reny Noviana Pramesty, Meta Pratama, Ilham Pratiwi, Riri Priyantini, Diah Purwanto, Ardiansyah Abi Pusparani, Syafina Putra, A. Guruh Rangga Putri, Chintya Cholivah Eka Putri, Dian Puspita Eka Putri, Dwi Kemala Putri, Hafidziani Eka Putri, Octavia Aresia putri, silvia ananda Putry, Mellafya Cyndya Rabbani, Afiyah Bakhitah Rachmalia Vinda Kusuma Rachmandhika, Yusuf Raden Mohamad Herdian Bhakti Rafid Afkar, Muhammad Rahayu, Ratna Nur Rahmad, Dedy Rahmah, Deliyan Nadifa Rahman, Dita Aulia Rahmanti, Nur Rahmat Efendi Raja Adri Satriawan Ramadandi, Frendi Ramadhani, Dwi Octa Ramarumo, Tshepo Ratih Apri Utami Ratna, Suhartini Ratnasari, Tri Refila, Abelia Ananda Putri Retno Sri Iswari Ria Dewi Saptini, Ria Dewi Ridfah, Ahmad Rini Marlina, Rini Rinova Firman Cahyani, Rinova Firman Ririn Ariyanti, Ririn Riski, Luthfiyah Rismayanti Rismayanti Riswantoro, Ganaudi Rita Yuliastuti Ritonga, Winda Nur Safitri Rizky Maulana, Rizky Robi'ah, Dewi Romigo, Rivaldo Ronald Sukwadi Rosalina Rosalina Rosarina, Desy Rosmana, Primanita Sholihah Ruhimat, Agus Rusandy, Deby Santyo Rusnoviandi, Rusnoviandi Rustikah, Ika Ruswan, Acep Sa'adah, Miratus Sa'adah, Siti Zumrotus Saadah, Siti Zumrotus Sabeli Aliya Sadina, Icha Dzulfahani Safira, Safira Safitri, Isnaini Monita Saiful Arifin Salam, Iqbal Alfitra Salsabilla, Deeva Putri Santosa, Teguh Budi Saputri, Amalia Mulya Sena Mahendra Septianiady, Septianiady Septyana Mubarakah Serayu, Shentya Putri Setianingsih, Lilis Setiawan, Graciella Angelica Sholeh Avivi Sholikhah, Mar’atus Simanjuntak, Leobryan Edyefson Sipayung, Agnes Kristina Siska Widia Utami Siti Choiriah Siti Nurhasanah Siti Nurhasanah Siti Rahmawati Sitna Hajar, Elvira SLAMET SETIAWAN Sri Agustina, Sri SRI LESTARI Sri Yanti Srie Mulyani, Srie Srihastuti, Eni Sugito - Suharmadi Suharmadi SUKARMIN Sulaiman, Rusdy Sulistyowati Sulistyowati Sumantri, M. Arief Sumantri, Muhammad Arief Sunaryo Sunaryo Suprih Widodo, Suprih Suprihatin Suprihatin Supriono - Surjandari, Dwi Asih Suryadi Suryadi Sutomo, Felisia SW, Muhammad Syahmer, Verra Syahputra, Wahyu Nurkholis Hadi Tandiyo Rahayu Taofiqurrochman, Cecep Titik Haryati TRI HANDOYO Tri Wahyu Saputra Trianita, Andhini Putri Turmudi Tutik Ekasari Tutuk Ningsih Tutuka, Rachmadi Ulandari, Okti Ulia, Hasnah Umar Atala, Muhammad Umar, Muh. Fitrah Ramadhan Umar, Reyner Junistio Ummi Sholikhah Uripno, Gusti Utami, Tria Veni Soraya Dewi Villany Golwa, Gian Wahyudin, D Wahyudy, Mukhamad Ady Wargiani, Sri Warli Warli Weda, Chintiya Widayanto, Wahyu Nurramadan Widodo, Wahyudi Widyanto, Muhammad Laras Widyastuti Widyastuti Widyastuti, Nur Wildan Muhlison, Wildan Willy Prasetya Wina Mustikaati winda sri jaman, winda sri Wirandi, Mohammad Wiwit Suprihatiningsih Yahya, Agung Kurnia Yasin Yusup Yudha, Hasendha Dharma Yudhi Herliansyah Yulianto, Roni Yulis Diana Alfia Yulyul Yuliana Hastuti, Raden Yuseti, Muhammad Ali Fathoni Yuseti Zahro, Maulidatuz Zainuddin, Nurul Inayah Zamroni, Muh Zamroni, Muh. Ziyanatu Zahro, Ulya Zulfiandri Zulfiandri Zulkipli, Rohiman Ahmad