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All Journal Zenit Petra International journal of Business Studies (IJBS) Jurnal ABDINUS : Jurnal Pengabdian Nusantara Aksara: Jurnal Ilmu Pendidikan Nonformal Jurnal Pengabdian kepada Masyarakat Nusantara Jurnal Akuntansi dan Governance Jurnal Pengabdian Masyarakat Aufa (JPMA) SWARNA Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen Maranatha Jurnal Akuntansi
Candra Sinuraya
Universitas Kristen Maranatha
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Dari Konflik ke Kolaborasi: Pelatihan Win-Win Solution bagi Siswa SMAK BPK 2 Bandung Candra Sinuraya; Meily Margaretha; Susanti Saragih
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 6 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Juni, 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i6.2467

Abstract

This community service program aimed to improve students’ conflict management skills through a win-win solution approach at SMAK BPK 2 Bandung. Conflict among adolescents frequently occurs due to miscommunication, differences in opinions, emotional reactions, and group assignment problems. Therefore, students need communication and emotional regulation skills to manage interpersonal conflicts constructively. The training involved 26 students and was conducted through interactive activities, including ice breaking, conflict simulations, group discussions, self-reflection, and collaborative problem-solving exercises. Evaluation was carried out using pre-test and post-test instruments, reflective paperwork, and participant observation. The results showed an increase in students’ understanding and skills related to conflict management. The average pre-test score increased from 3.97 to 4.37 in the post-test, while the usefulness evaluation reached an average score of 4.65 out of 5. Students demonstrated improved emotional control, communication skills, empathy, and the ability to seek mutually beneficial solutions. The findings indicate that experiential learning combined with a win-win solution approach effectively enhances students’ interpersonal conflict resolution skills. This program can serve as an alternative model for character education and social-emotional learning activities in schools.
Pelatihan Penyusunan Laporan Keuangan Gereja GBKP sesuai ISAK 335: Pendekatan Metode Diskusi Interaktif dan Demonstrasi Ita Salsalina Lingga; Joni Joni; Tan Ming Kuang; Lauw Tjun Tjun; Elyzabet Indrawati Marpaung; Candra Sinuraya; Maria Natalia; Sinta Setiana; Endah Purnama Sari Eddy; Ollin Flajuanta Tjando; Vania Marleen; Keith Yohanes Reinhart
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 7 (2026): SWARNA : Jurnal Pengabdian Kepada Masyarakat, Juli, 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v5i7.3574

Abstract

Nonprofit organizations such as churches have a moral and institutional obligation to manage their finances transparently and accountably to their entire congregation. However, many churches face limited human resource capacity in accounting and financial reporting. Maranatha Christian University, in collaboration with the Batak Karo Protestant Church, held a community service activity aimed at improving the accounting literacy of GBKP administrators through a training approach on preparing church financial reports in accordance with ISAK 335 based on interactive discussion method and live demonstrations. A total of 18 participants were involved in their program. An evaluation instrument in the form of a comprehension test was administered before and after the training to quantitatively measure the program’s effectiveness. The data obtained showed a significant improvement in understanding (94%) of participants after participating in the training series. The live demonstration approach was deemed capable of simplifying technical accounting concepts to make them more easily understood by participants with non-accounting backgrounds. These findings confirm that improving the understanding of accounting concepts and the ability to prepare financial reports for church communities depends heaviliy on the selection of appropriate and contextual delivery methods. This program is expexted to become a reference model for nonprofit organizations.
Pelatihan Literasi Keuangan pada Alumni dan Pra Alumni Universitas Candra Sinuraya; Meily Margaretha
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 9 No 3 (2025): Volume 9 Nomor 3 Tahun 2025
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v9i3.25906

Abstract

Rendahnya tingkat literasi keuangan di Indonesia, yang hanya mencapai 38,03%, berdampak pada rendahnya kemampuan individu, khususnya alumni dan pra-alumni perguruan tinggi, dalam mengelola keuangan secara bijak dan sesuai dengan nilai-nilai iman. Kegiatan pengabdian ini bertujuan untuk meningkatkan literasi keuangan dan pemahaman investasi yang etis bagi alumni dan pra-alumni yang tergabung dalam komunitas Persekutuan Alumni Kristen di Bandung. Metode pelaksanaan mencakup pre-test, ceramah interaktif, diskusi kelompok, studi kasus, penyusunan anggaran pribadi, serta post-test untuk mengukur perubahan pemahaman, sikap, dan perilaku peserta. Hasil pelatihan menunjukkan peningkatan signifikan dalam pemahaman konsep keuangan dasar, strategi investasi, dan manajemen risiko. Peserta juga menunjukkan perubahan perilaku, seperti mulai menyusun anggaran pribadi, menghindari perilaku konsumtif, dan mempertimbangkan nilai etika dalam investasi. Kegiatan ini berhasil meningkatkan kesadaran finansial dan komitmen peserta dalam menerapkan prinsip keuangan yang bijak, bertanggung jawab, dan berlandaskan iman dalam kehidupan sehari-hari.
Pengaruh Ketidakpastian Kebijakan Ekonomi dan Koneksi Politik terhadap Perilaku Biaya Asimetris: Peran Moderasi Komisaris Independen Keith Yohanes Reinhart; Candra Sinuraya
Jurnal Akuntansi dan Governance Vol. 7 No. 1 (2026): Jurnal Akuntansi dan Governance
Publisher : Universitas Muhammadiyah Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24853/jago.7.1.52-78

Abstract

Objectives: This study examines the impact of economic policy uncertainty and political connections on asymmetric pricing behaviour, as well as the moderating role of board independence, in non-financial firms listed on the Indonesia Stock Exchange during the period 2021–2024. This is among the first studies to test economic policy uncertainty and political connections simultaneously within a single empirical model in an emerging-market setting. Design/method/approach: The quantitative study utilised panel data comprising 377 firms (1,508 observations). EPU was measured using an index constructed in accordance with Baker et al. (2016), whilst political connections were measured using dummy variables. The analysis was conducted using panel data regression with firm and year fixed effects. Results/findings: EPU has been shown to reduce cost stickiness, whereas political connections significantly increase cost stickiness. Board independence has not been shown to moderate the relationship between EPU and cost stickiness. Theoretical contribution: This study expands on Agency Theory by integrating macro and micro factors to explain asymmetric cost behaviour. Practical contribution: Investors should regard political connections as a risk factor. For regulators, oversight by independent boards needs to be strengthened, particularly in companies with political exposure. Limitations: The study may be subject to survivorship bias, uses a simple measure of political connections, and has a limited scope in terms of EPU and observation period
Co-Authors Aurora Angela Christine Dwi Karya Susilawati Dani, Hanny Juliany Daniel Zifa Armadi Eddy, Endah Purnama Sari Elyzabet Indrawati Marpaung Endah Purnama Sari Eddy Erwin Ardianto Halim Evelyn Gabriella Hanny J Dani Ibrahim Mufiq Defito Ita Salsalina Lingga Joni Joni Keith Yohanes Reinhart Lauw Tjun Tjun M. Sienly Veronica Maria Natalia Mathius Tandiontong Mathius Tandiontong Meiliana, Yohana Meily Margaretha Meythi, Meythi Nunik Lestari Dewi Nunik Lestari Dewi Ollin Flajuanta Tjando Riki Martusa Setiawan, Kevin Alfa Setiawati, Stellina Vera Sinta Setiana Sondang Mariani Rajagukguk Sondang Mariani Rajagukguk Susanti Saragih Tan Ming Kuang Triratri Talenta Wirayanti Vania Marleen Wanda Yuniartiningsih Wijaya, Boy Yehuda Njuah Sectio Cibro Yohana Meiliana