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All Journal Jati: Jurnal Akuntansi Terapan Indonesia Jurnal Pengabdian Masyarakat Asia International Journal of Engagement and Empowerment (IJE2) Jurnal Kawistara
Nani Rohaeni
Universitas Bina Bangsa
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Social Sciences Other

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Implementasi Pernyataan Standar Akuntansi Keuangan 109 Pada Yayasan Rumah Yatim Arrohman: Identifikasi Faktor Pendukung Hidayat, Syamsul; Rohaeni, Nani; Zanatun, Anah
Jati: Jurnal Akuntansi Terapan Indonesia JATI Vol 1, No 1: March 2018
Publisher : Universitas Muhammadiyah Yogyakarta

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Abstract

Tujuan penelitian ini untuk menganalisis kepatuhan laporan keuangan yang disiapkan Rumah Yatim Arrohman sesuai dengan Pernyataan Standar Akuntansi Keua-ngan (PSAK) Nomor 109 tentang Akuntansi Zakat. Metode yang digunakan adalah pende-katan deskriptif kualitatif dengan membanding-kan antara laporan keuangan yang disusun Rumah Yatim Arrohman dan PSAK 109. Hasil penelitian ini menyimpulkan bahwa Rumah Yatim Arrohman sebagai salah satu Lembaga Amil Zakat Nasional (LAZNAS) sudah sepe-nuhnya menerapkan penggunaan PSAK 109 dalam menyajikan laporan keuangan. Faktor utama Rumah Yatim Arrohman mampu menyajikan laporan keuangan sesuai PSAK 109 adalah karena mereka memiliki manajemen organisasi pengelola zakat yang profesional dan telah memiliki software khusus untuk laporan keuangan, sehingga hal itu sangat memudah-kan dalam praktik penyusunan laporan.
The Socio-Economic Benefits of Community-based Mangrove Ecotourism in Lontar Village, Serang Regency Encep Saefullah; Syamsul Hidayat; Fatari Fatari; Malik Fatoni; Nani Rohaeni
Jurnal Kawistara Vol 13, No 2 (2023)
Publisher : Universitas Gadjah Mada

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22146/kawistara.75874

Abstract

Ecotourism has been increasingly recognized as providing benefits not only in preserving the natural environment but can also improve the economy of local communities. To validate this assumption, the purpose of this study is to evaluate the implementation of Mangrove ecotourism in Lontar Village, Tirtayasa District, Serang Regency and its benefits to the community. The research method uses a qualitative descriptive method. The sample for this study was 70 respondents by asking questions using a questionnaire sheet in the form of Criteria and Indicators for Indonesian Ecotourism (KIEI) Year 2009. Data on potential came from field observations taken in the mangrove ecotourism area of Lontar Village. To verify ecotourism studies, the technique used is a formative evaluation of ongoing ecotourism activities with the application of KIEI. The results of this study indicate that based on the 5 criteria formanaging ecotourism according to the KIEI guidelines, the results of the implementation of conservation activities were 46.32% sufficient, participation 48.41% good, education and recreation 47.73% good, economy 45.19% sufficient. , and control of 43.91% less category. Based on the research results, tourists and the community strongly agree that the socioeconomicbenefits of community-based ecotourism management are 44.40%.
EMPOWERMENT OF FINANCIAL LITERACY AND ACCOUNTING DIGITALIZATION FOR TRADITIONAL MARKET TRADERS ASSOCIATIONS AT DAMNOEN SADUAK FLOATING MARKET, THAILAND Bambang Dwi Suseno; Gema Ika Sari; Sasithorn Suwandee; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Riani Puasarin; Fitriyansyah Fitriyansyah; Nani Rohaeni
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.268

Abstract

This community service program aims to enhance financial literacy and promote accounting digitalization among traditional market traders at Damnoen Saduak Floating Market, Thailand. The program was designed to address key challenges faced by traders, including limited financial knowledge, lack of proper financial record-keeping, and low adoption of digital tools. A participatory and capacity-building approach was employed, consisting of needs assessment, training, mentoring, and evaluation using a pre-test and post-test design. The results show a significant improvement in participants’ financial literacy, as well as their ability to prepare simple financial statements and manage business finances more effectively. In addition, the adoption of digital accounting tools increased substantially, indicating a positive shift toward digital transformation. These findings demonstrate that structured community service interventions can effectively empower small-scale traders, improve their financial management practices, and enhance their competitiveness in the digital economy. However, continuous assistance and follow-up programs are necessary to ensure sustainability and long-term impact.
EMPOWERMENT OF FINANCIAL MANAGEMENT AND UTILIZATION OF ARTIFICIAL INTELLIGENCE TO SUPPORT GLOBAL MARKET PENETRATION AT BIG BEE FARM AGRITOURISM, THAILAND Gema Ika Sari; Bambang Dwi Suseno; Sasithorn Suwandee; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Riani Puasarin; Fitriyansyah Fitriyansyah; Nani Rohaeni
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.269

Abstract

This Community Service Program (PkM) aims to empower financial management practices and optimize the utilization of Artificial Intelligence (AI) to support global market penetration at Big Bee Farm Agritourism, Thailand. The program addresses key challenges such as weak financial governance, limited digital literacy, and low adoption of advanced technologies that hinder the competitiveness of agritourism enterprises in the global market. A participatory approach was applied through field observation, training, mentoring, and evaluation involving management and staff of the agritourism  business. The implementation of the program focused on strengthening financial management capacity, enhancing digital literacy, and introducing AI-based tools for business operations, marketing, and customer engagement. The results indicate significant improvements in financial recording systems, budgeting awareness, and financial transparency. In addition, participants demonstrated increased understanding and initial application of digital technologies and AI in supporting business activities, particularly in marketing and data utilization. Furthermore, the program contributed to expanding the business’s global market orientation through improved digital promotion strategies and enhanced readiness for international competitiveness. Although AI integration is still in the early stage, the initiative successfully initiated a transformative shift toward technology-driven agritourism management. Overall, the program demonstrates that the integration of financial empowerment and digital innovation plays a crucial role in strengthening the sustainability and global competitiveness of agritourism enterprises.
STRENGTHENING FINANCIAL GOVERNANCE AND ACCOUNTING-BASED BUSINESS STRATEGIES TO ENHANCE THE COMPETITIVENESS OF TRADITIONAL MARKET TRADERS IN SUBANG JAYA (SS15) Basrowi Basrowi; Juhari Ali; Rahemee Rahemee; Mohd Mizan bin Asalam; Bambang Dwi Suseno; Gema Ika Sari; Nani Rohaeni; Riani Puasarin; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Fitriyansyah Fitriyansyah
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.270

Abstract

This community service program aimed to strengthen financial governance and accounting-based business strategies to enhance the competitiveness of traditional market traders in Subang Jaya (SS15), Malaysia. The program adopted a participatory and empowerment-based approach involving 25 traditional market traders from various small-scale business sectors. The implementation consisted of several stages, including needs assessment, training, mentoring, and evaluation. Data were collected using quantitative and qualitative methods through questionnaires, interviews, observations, and documentation. The effectiveness of the program was evaluated using pre-test and post-test analysis combined with thematic analysis. The results indicate significant improvements in financial governance, accounting practices, and strategic business capabilities among participants. Prior to the program, most traders demonstrated weak financial governance, including the absence of budgeting and poor separation between personal and business finances. After the intervention, the proportion of participants categorized as having good financial governance increased from 16% to 56%. In terms of accounting practices, participants showed substantial progress in recording transactions and preparing simple financial reports, with full implementation increasing from 16% to 60%. Furthermore, the ability of traders to formulate accounting-based business strategies improved significantly, as reflected in the increase of participants with high strategic capability from 16% to 52%.
STRENGTHENING GREEN ACCOUNTING LITERACY FOR THE INDONESIAN MIGRANT WORKERS ASSOCIATION IN PETALING JAYA, SELANGOR, MALAYSIA TO PROMOTE SUSTAINABLE WORK PRACTICES Basrowi Basrowi; Juhari Ali; Rahemee Rahemee; Mohd Mizan bin Asalam; Bambang Dwi Suseno; Gema Ika Sari; Nani Rohaeni; Riani Puasarin; Hidayatullah Hidayatullah; Nining Sulastri Kurnia; Fitriyansyah Fitriyansyah
International Journal of Engagement and Empowerment (IJE2) Vol. 6 No. 1 (2026): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v6i1.271

Abstract

This community service program aimed to strengthen green accounting literacy among members of the Indonesian Migrant Workers Association in Petaling Jaya, Selangor, Malaysia, in order to promote sustainable work practices and improve financial accountability. The program was designed to address the limited understanding of environmentally oriented accounting practices among migrant workers, particularly in relation to financial management, resource efficiency, and sustainable economic behavior. The implementation method consisted of training sessions, mentoring activities, interactive discussions, and practical simulations related to green accounting principles, simple financial recording, budgeting, and sustainable workplace practices. Participants were introduced to the importance of integrating environmental awareness into financial decision-making and daily economic activities. The results of the program indicate significant improvements in participants’ understanding and application of green accounting concepts. First, the program successfully strengthened participants’ awareness of sustainable financial governance, reflected in better budgeting practices, improved financial discipline, and increased understanding of environmentally responsible economic behavior. Second, participants demonstrated improved ability to implement accounting-based practices through systematic transaction recording and the preparation of simple financial reports that considered resource efficiency and sustainability aspects. Third, the program contributed to the enhancement of participants’ work competitiveness and adaptability by encouraging the use of financial information for planning, cost control, and sustainable decision-making. Overall, the program proved effective in increasing green accounting literacy and fostering sustainable work practices among Indonesian migrant workers in Malaysia.
Enhancing Community Economic Self-Reliance through Training on the Processing of Local Food-Based Chips Basrowi; Abdur Rahman Irsyadi; Gema Ika Sari; Uli Wildan Nuryanto; Hidayatulloh; Nani Rohaeni; Muhammad Fahri Ali; Dian Novitasari; Ahmad Riadudin
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.3007

Abstract

Purpose: This Community Service Program (PkM) aimed to strengthen community economic self-reliance through local food-based chip processing training in the Cluster Houten KSB area, Serang City, Banten. The program addressed the issue of unemployment and limited entrepreneurial skills among community members by providing alternative opportunities for household income generation through home-based businesses utilizing local resources. Method: The program employed a participatory training approach conducted on May 18, 2026. The activities included material presentations, practical demonstrations, production assistance, and interactive discussions on business opportunities and product marketing strategies. The training focused on processing sweet potatoes, cassava, and bananas into value-added chip product. Practical Applications: The program outcomes can be applied to support the development of small-scale and home-based enterprises. The acquired knowledge and skills in product processing, packaging, and business management may assist participants in creating sustainable income sources, expanding local entrepreneurship, and promoting community-based economic development. Conclusion: The results indicated improvements in participants’ knowledge and practical skills related to chip production and small business management. Participants also showed strong enthusiasm and motivation to establish independent businesses, suggesting that the program has potential to create economic opportunities, reduce unemployment, and strengthen the local creative economy.
Strengthening Community Economic Independence through Home Industry-Based Virgin Coconut Oil (VCO) Production Training in Serang City Abdur Rahman Irsyadi; Basrowi; Nani Rohaeni; Gema Ika Sari; Fahrurozi; Ela Melinda; Siti Hamdiah; Azmi Afifah; Silvia Maharani; Atik Budi Paryanti; Rahmadiana
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.3008

Abstract

Purpose: This Community Service Program (PkM) aimed to strengthen community economic independence through home industry-based Virgin Coconut Oil (VCO) production training for unemployed community members in Serang City, Banten. The program addressed unemployment issues and the limited utilization of local resources for productive economic activities. Method: The program employed a participatory training approach involving lectures, demonstrations, hands-on practice, interactive discussions, and mentoring sessions. Training materials included coconut selection, VCO processing techniques, hygiene and quality control, packaging, and basic marketing strategies. The activity involved productive unemployed residents as the main participants. Practical Applications: The program provides practical benefits by equipping participants with entrepreneurial knowledge and technical skills that can be applied to establish sustainable home-based businesses, create additional income sources, and support local economic development. Conclusion: The program improved participants’ knowledge and practical skills in VCO production and increased motivation to develop independent businesses, contributing to community economic empowerment and unemployment reduction.
Training on the Utilization of Coconut Husk Waste into High-Value and Environmentally Friendly Industrial and Agricultural Products (Coco Peat, Bistel, and Coco Bristle) Nani Rohaeni; Abdur Rahman Irsyadi; Gema Ika Sari; Basrowi; Bambang Dwi Suseno; Azimi Faqqihuddin Arsyad; Muhammad Fahmi Baehaqi; Indriana Puspitasari
Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v7i1.3009

Abstract

Purpose: This community empowerment program aimed to improve community knowledge, technical skills, and entrepreneurial interest in utilizing coconut coir waste to produce environmentally friendly and high-value products, namely coco peat, bistel (coco fiber), and coco bristle. The program addressed the issue of underutilized agricultural waste and the limited public awareness regarding its economic potential for supporting sustainable local economic development. Method: The program employed a participatory approach involving lectures, demonstrations, hands-on practice, interactive discussions, and technical assistance. The participants consisted of 17 community members and local small business actors. The effectiveness of the program was evaluated through observations and comparisons of participants’ knowledge and skill levels before and after the training activities. Practical Applications: The findings provide practical implications for community empowerment and sustainable waste management. The acquired skills can be applied in the development of small-scale businesses based on coconut coir processing, contributing to value-added product creation, income generation, and environmentally friendly agricultural and industrial practices. Conclusion: The program significantly improved participants’ knowledge and technical skills in processing coconut coir waste into valuable products. The findings indicate that coconut coir utilization can support community economic empowerment, reduce organic waste, and promote sustainable local resource-based industries.
Co-Authors Abdur Rahman Irsyadi Ahmad Riadudin Ahmad Sukron Ma’mun Atik Budi Paryanti Azimi Faqqihuddin Arsyad Azmi Afifah Basrowi Basrowi Dian Novitasari Ela Melinda ENCEP SAEFULLAH, ENCEP Fahrurozi Fatari fatoni, malik Fitriyansyah Fitriyansyah Hidayatullah Hidayatullah Hidayatullah Hidayatullah Hidayatulloh Indriana Puspitasari Juhari Ali Mohd Mizan bin Asalam Muhammad Fahmi Baehaqi Muhammad Fahri Ali Nining Sulastri Kurnia Rahemee Rahemee Rahmadiana Riani Puasarin Sari, Gema Ika Sasithorn Suwandee Silvia Maharani Siti Hamdiah Suseno, Bambang Dwi SYAMSUL HIDAYAT Uli Wildan Nuryanto Zanatun, Anah