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All Journal JMM (Jurnal Masyarakat Mandiri) Prosiding Seminar Nasional Pakar Martabe : Jurnal Pengabdian Kepada Masyarakat BERNAS: Jurnal Pengabdian Kepada Masyarakat Tangible Journal Jurnal Pengabdian Masyarakat (ABDIRA) Balance : Jurnal Akuntansi dan Manajemen Taroa : Jurnal Pengabdian Masyarakat Asian Journal of Community Services (AJCS) Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi AKSIOMA : Jurnal Manajemen Benefit : Journal of Bussiness, Economics, and Finance
Kristina Wada Betu
Universitas Katolik Widya Mandira Kupang
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Edukasi Keuangan Remaja di SMA Negeri 5 Kupang sebagai Upaya Mencegah Risiko Perilaku Finansial Malut, Maria Goreti; Baso, Susana Purnamasari; Dawu, Leopold Melkiano Triangga; Betu, Kristina Wada; Riwu, Elda; Jagu, Desidaria Ayuhandini
Lamahu: Jurnal Pengabdian Masyarakat Terintegrasi Vol 4, No 2: August 2025
Publisher : Universitas Negeri Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37905/ljpmt.v4i2.33460

Abstract

Teenagers are vulnerable to risky financial behaviors such as online gambling and digital loans due to low financial literacy and high digital access. To address this issue, a community service program was carried out at SMA Negeri 5 Kupang aiming to improve students’ understanding and basic skills in personal financial management. The methods included interactive lectures, financial recording simulations, group discussions, and evaluation through pre-tests and post-tests. A total of 50 students from grades X and XI participated, guided by accounting students and teachers. Results showed that 86% understood basic financial concepts, 76% were able to create simple budgets, 64% became familiar with youth-friendly financial products, and 42% were motivated to set long-term financial goals. Participants also showed strong enthusiasm and began tracking daily expenses. The school’s support further strengthens the sustainability of the program. These findings confirm that a contextual and practical educational approach effectively fosters wiser and more responsible financial behavior among adolescents.
Peningkatan Kapasitas Pengelolaan Keuangan UMKM melalui Pelatihan Akuntansi Keuangan Tersistematis Nay, Yustina Alfira; Magdalena, Christiana; Panie, Alexsandro Arsol; Baso, Susana Purnamasari; Malut, Maria Goreti; Indrawati, Agnes Susanti; Irayanti Seran, Adiutrix Maria; Betu, Kristina Wada; Suninono, Alfonsus Rodrigues; Bau Mau, Ignatia Thomasita; Bribin Burin, Stefanie Noviega; Saru, Joaquina Felicia; Goetha, Selfiana; Firmansyah, Mariano
Jurnal Pengabdian Masyarakat (ABDIRA) Vol 5, No 4 (2025): Abdira, Oktober
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/abdira.v5i4.1182

Abstract

This Community Service Program (PKM) activity aims to improve partners' understanding of simple accounting systems, provide financial record-keeping training, and enhance partners' capacity to produce profit and loss reports. This activity is carried out in a participatory and applicative manner, prioritizing active partner involvement in all stages of the activity. The implementation method are Identification and Analysis of Partner Needs; Design of Training Materials and Modules; Implementation of Training and Mentoring; Monitoring, Evaluation, and Follow-up Plans. The results of the activity show that: The majority of MSMEs in the informal sector have minimal financial literacy and have not yet implemented basic accounting principles; Participants enthusiastically participated in the interactive training sessions; The impact of this mentoring is not only on the technical aspects of recording, but also on changing partners' mindsets regarding the importance of business accountability. Partners are more confident in making stock purchasing decisions, because they have real data; Partners still need similar training activities in the future.
Community Service Activities: Socialization of Financial Literacy for Micro, Small and Medium Enterprises Between Two Countries in the Motamasin Border Area Nay, Yustina Alfira; Timuneno, Antonius Y.W.; Betu, Kristina Wada; Moi, Maria Odriana Veronica; Malut, Maria Goreti; Baso, Purnamasari; Brito, Manuel; Jesus, Monica Pareira De
Asian Journal of Community Services Vol. 3 No. 9 (2024): September 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajcs.v3i9.11235

Abstract

The aim of this activity is to provide outreach to the public about simple financial recording for MSMEs. Providing knowledge to the public about financial planning and management. Providing knowledge to the public regarding the preparation of Financial Reports for MSMEs. The theories of empowerment, training and financial literacy are adapted in this article to explain the financial literacy of MSMEs in cross-border regions. Financial literacy services include needs surveys, program planning, interactive training, discussions, effectiveness evaluations, and continued development through partnerships. The results is The MSME community in Border Areas knows about Simple Financial Recording; The Border Area MSME community knows about Financial Planning and Management for MSMEs; The MSME community in Border Areas knows about the preparation of financial reports
Integrasi Akuntansi dan Edukasi Gizi dalam Program Pengabdian Masyarakat: Studi Kasus Desa Pusu, Kabupaten Timor Tengah Selatan Ly, Lois Damaris Mone; Folo, Maria Yunita Wea; Bere, Maria Ansila; Pationa, Cornelia Fransiska Slaka; Adu, Linny Elvita Sari; Woga, Eusabius Seda; Leton, Maria Natalia Golan; Sae, Don Oscar Filius; Pahat, Sesilia; Bengu, Skolastika Saga; Kaka, Maria Stefania Dea; Abrantes, Rivany Fabiola Nahak; Tilik, Maria Angela Witni; Jehamu, Maria Yasinta Kurniati; Betu, Kristina Wada
Benefit: Journal of Bussiness, Economics, and Finance Vol. 3 No. 3 (2025): BENEFIT: Journal Of Business, Economics, and Finance
Publisher : Lembaga Penelitian Dan Publikasi Ilmiah (lppi) Yayasan Almahmudi Bin Dahlan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70437/benefit.v3i3.1444

Abstract

Stunting remains a serious challenge in many rural areas, including Pusu Village, Amanuban Barat Sub-district, South Central Timor Regency. The lack of parental knowledge regarding childcare, balanced nutrition, environmental sanitation, and household resource management are dominant factors that exacerbate the nutritional condition of children under five. This Community Service Program through the Student Community Service aims to improve the knowledge, skills, and awareness of the community in preventing stunting through educational, participatory approaches, as well as the integration of household accounting aspects. The methods implemented included initial observation, community education, diffusion of science and technology, training, family assistance, advocacy, and evaluation. The target group consisted of 30 families with children aged 0–5 years, selected purposively based on their vulnerability to stunting. Education was provided through nutrition and health counseling, training on local food-based meal preparation, and the practice of simple household financial recording. Family mentoring and mediation with village officials were also conducted to ensure program sustainability. The results showed a significant improvement in mothers’ knowledge of balanced nutrition, hygiene practices, and skills in managing household finances. Behavioral changes were reflected in the increased variety of family food consumption, the practice of handwashing with soap, and the adoption of household expenditure records. The integration of simple accounting practices also assisted families in allocating resources more effectively for children’s nutritional needs. In conclusion, this PKM program successfully created a positive impact on stunting prevention efforts in Pusu Village. Future initiatives require continuous monitoring and community-based program strengthening to ensure that the interventions become more effective and sustainable.
EDUKASI GREEN ECONOMY DAN KEWIRAUSAHAAN HIJAU BAGI SISWA SMAK SINT CAROLUS PENFUI KUPANG Pongge, Maria Imakulata; Ketmoen, Adrianus; Perseveranda, M. E.; Leki, Salomon; Masri, Marius; Lawalu, Emiliana Martuti; Indrawati, Agnes Susanti; Loda, Adelheid Elisabet; Gamatara, Maksimilianus Jati; Betu, Kristina Wada; Firmansyah, Mariano; Manafe, David
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 5 (2025): Oktober
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i5.34069

Abstract

Abstrak: Perubahan iklim dan meningkatnya pencemaran lingkungan menuntut adanya pendidikan green economy dan kewirausahaan hijau untuk membentuk generasi yang peduli keberlanjutan. SMA Katolik Sint Carolus Penfui Kupang menghadapi tantangan rendahnya pemahaman siswa terhadap konsep tersebut, yang belum terintegrasi secara optimal dalam kurikulum. Program pengabdian masyarakat ini bertujuan meningkatkan pengetahuan dan keterampilan siswa dalam pengelolaan sumber daya berkelanjutan serta pengembangan ide usaha ramah lingkungan. Kegiatan dilaksanakan melalui sosialisasi, edukasi, dan diskusi interaktif, melibatkan 4 guru dan 40 siswa sebagai peserta. Evaluasi dilakukan melalui observasi, pre-test, post-test, dan wawancara. Hasil menunjukkan adanya peningkatan pemahaman siswa hingga 80% tentang konsep green economy dan kewirausahaan hijau, serta keterlibatan aktif dalam diskusi. Program ini tidak hanya meningkatkan kesadaran lingkungan, tetapi juga membangun karakter, kreativitas, dan potensi kewirausahaan siswa untuk mendukung ekonomi lokal berkelanjutan. Guru dan pihak sekolah menilai kegiatan ini relevan dengan pendidikan karakter masa kini dan berpotensi menjadi langkah awal integrasi tema keberlanjutan ke dalam pembelajaran sekolah.Abstract: Climate change and increasing environmental pollution demand the integration of green economy and green entrepreneurship education to shape a generation that is committed to sustainability. SMA Katolik Sint Carolus Penfui Kupang faces the challenge of low student understanding of these concepts, which have not yet been optimally integrated into the curriculum. This community service program aims to enhance students’ knowledge and skills in sustainable resource management and the development of environmentally friendly business ideas. The activities were conducted through socialization, education, and interactive discussions, involving 4 teachers and 40 students as participants. Evaluation was carried out through observation, pre-tests, post-tests, and interviews. The results showed an improvement of up to 80% in students’ understanding of green economy and green entrepreneurship concepts, along with active engagement in discussions. The program not only raised environmental awareness but also fostered character building, creativity, and entrepreneurial potential to support a sustainable local economy. Teachers and school representatives assessed the program as relevant to current character education challenges and a potential starting point for integrating sustainability themes into the school curriculum.
PENINGKATAN KAPASITAS BANK SAMPAH DALAM PENCATATAN KEUANGAN MELALUI PENDAMPINGAN PEMBUKUAN BERBASIS MICROSOFT EXCEL Yunarti Manehat, Beatrix; Yanti Sonbay, Yolinda; Betu, Kristina Wada; Noven R. Banfatin, Blasius
Taroa: Jurnal Pengabdian Masyarakat Vol 5 No 1 (2026): Januari
Publisher : LPPM IAI Muhammadiyah Bima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52266/taroa.v5i1.6548

Abstract

Permasalahan pencatatan keuangan yang belum terstruktur masih menjadi kendala utama dalam pengelolaan bank sampah berbasis masyarakat, termasuk pada TPS3R Muara Abu di Kelurahan Oesapa Barat, Kota Kupang. Pencatatan manual yang dilakukan selama ini menyebabkan kesulitan dalam mengetahui posisi keuangan riil, sering terjadi selisih saldo tabungan nasabah, serta terbatasnya kemampuan pengelola dalam melakukan evaluasi dan perencanaan keuangan. Kondisi ini berpotensi menghambat keberlanjutan TPS3R sebagai unit usaha berbasis ekonomi sirkular. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelola TPS3R Muara Abu dalam manajemen administrasi finansial, khususnya pembukuan akuntansi. Metode yang digunakan adalah pendampingan partisipatif melalui dua tahapan, yaitu penguatan pemahaman konseptual pencatatan keuangan dan praktik langsung penggunaan Microsoft Excel sebagai alat pembukuan. Kegiatan diikuti oleh Ketua dan Bendahara TPS3R sebagai pengelola inti. Hasil pengabdian menunjukkan adanya peningkatan pemahaman dan keterampilan pengelola dalam pencatatan keuangan, ditunjukkan dengan tersusunnya buku kas, rekap tabungan nasabah, laporan keuangan periodik, pencatatan stok, serta daftar aset dan depresiasi. Secara keseluruhan, kegiatan ini berhasil memperkuat tata kelola keuangan TPS3R Muara Abu sebagai fondasi pengembangan bank sampah yang profesional dan berkelanjutan.
Pengaruh Sanksi Pajak, Kesadaran Pajak, Dan Kualitas Pelayanan Terhadap Kepatuhan Wajib Pajak Bumi Dan Bangunan Perdesaan Dan Perkotaan (PBB-P2) Di Kabupaten Belu Bau, Maria Novita; Niha, Simon Sia; Betu, Kristina Wada
Balance : Jurnal Akuntansi dan Manajemen Vol. 5 No. 1 (2026): April 2026
Publisher : Lembaga Riset Ilmiah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59086/jam.v5i1.1401

Abstract

Pajak Bumi dan Bangunan Perdesaan dan Perkotaan (PBB-P2) merupakan salah satu sumber Pendapatan Asli Daerah (PAD) yang memiliki peran strategis dalam mendukung pembangunan daerah. Namun, realisasi penerimaan PBB-P2 di Kabupaten Belu selama periode 2020–2024 belum mencapai target yang ditetapkan, yang mengindikasikan rendahnya tingkat kepatuhan wajib pajak. Penelitian ini bertujuan untuk menganalisis pengaruh sanksi pajak, kesadaran pajak, dan kualitas pelayanan terhadap kepatuhan wajib pajak PBB-P2 di Kabupaten Belu. Penelitian ini menggunakan pendekatan kuantitatif dengan metode deskriptif kuantitatif. Sampel penelitian berjumlah 100 wajib pajak PBB-P2 yang dipilih menggunakan teknik simple random sampling. Data dikumpulkan melalui kuesioner dengan skala Likert dan dianalisis menggunakan regresi linier berganda dengan bantuan program SPSS.Hasil penelitian menunjukkan bahwa secara parsial sanksi pajak, kesadaran pajak, dan kualitas pelayanan berpengaruh positif dan signifikan terhadap kepatuhan wajib pajak PBB-P2. Secara simultan, ketiga variabel independen tersebut juga berpengaruh signifikan terhadap kepatuhan wajib pajak. Nilai koefisien determinasi (R²) sebesar 0,365 menunjukkan bahwa 36,5% variasi kepatuhan wajib pajak dapat dijelaskan oleh sanksi pajak, kesadaran pajak, dan kualitas pelayanan. Penelitian ini mendukung Theory of Planned Behavior dan memberikan implikasi kebijakan bagi pemerintah daerah dalam meningkatkan kepatuhan wajib pajak PBB-P2.   Rural and Urban Land and Building Tax (PBB-P2) is one of the sources of Regional Original Revenue (PAD) that plays a strategic role in supporting regional development. However, the realization of PBB-P2 revenue in Belu Regency during the 2020–2024 period has not yet reached the established targets, indicating a low level of taxpayer compliance. This study aims to analyze the effects of tax sanctions, tax awareness, and service quality on PBB-P2 taxpayer compliance in Belu Regency.This study employs a quantitative approach using a descriptive quantitative method. The research sample consists of 100 PBB-P2 taxpayers selected through simple random sampling. Data were collected using questionnaires with a Likert scale and analyzed using multiple linear regression with the assistance of the SPSS program. The results show that partially, tax sanctions, tax awareness, and service quality have a positive and significant effect on PBB-P2 taxpayer compliance. Simultaneously, the three independent variables also have a significant effect on taxpayer compliance. The coefficient of determination (R²) of 0.365 indicates that 36.5% of the variation in taxpayer compliance can be explained by tax sanctions, tax awareness, and service quality. This study supports the Theory of Planned Behavior and provides policy implications for local governments in improving PBB-P2 taxpayer compliance.
PELATIHAN PENCATATAN KEUANGAN SEBAGAI UPAYA MENDORONG TRANSPARANSI DAN AKUNTABILITAS KELOMPOK TANI DESA TANAH MERAH KABUPATEN KUPANG Adiutrix Maria Irayanti Seran; Kristina Wada Betu; Ignatia Thomasita Bau Mau; Alfonsus Rodriques Suninono; Yustina Alfira Nay
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 6 (2026): MARTABE : JURNAL PENGABDIAN MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i6.%p

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan transparansi dan akuntabilitas kelompok tani di Desa Tanah Merah, Kabupaten Kupang, melalui pelatihan pencatatan keuangan. Permasalahan utama yang dihadapi kelompok tani adalah belum adanya pengelolaan keuangan yang terstruktur, di mana pencatatan masih dilakukan secara sederhana dan belum mengacu pada prinsip akuntansi yang baik. Metode yang digunakan meliputi tiga tahap, yaitu persiapan, pelaksanaan, dan evaluasi. Tahap pelaksanaan mencakup penyampaian materi dasar pembukuan, pelatihan pencatatan transaksi secara kronologis, serta penyusunan laporan keuangan sederhana seperti laporan laba rugi dan neraca.Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan keterampilan peserta dalam melakukan pencatatan keuangan secara sistematis. Peserta mampu menerapkan penggunaan buku kas sederhana dan memahami arus kas masuk dan keluar. Hasil evaluasi juga menunjukkan bahwa kegiatan ini memberikan dampak positif, di mana peserta menyadari pentingnya pencatatan keuangan dalam mendukung pengelolaan keuangan yang tertib dan transparan. Kegiatan ini berkontribusi dalam meningkatkan literasi keuangan dan kualitas tata kelola keuangan kelompok tani.Kata Kunci: pencatatan keuangan, kelompok tani, transparansi, akuntabilitas, pelatihan
Co-Authors Abrantes, Rivany Fabiola Nahak Adiutrix Maria Irayanti Seran Adrianus Ketmoen Adu, Linny Elvita Sari Agnes Susanti Indrawati Alfonsus Rodriques Suninono Aprianus Yohanes Taek Avelina Danus Baso, Purnamasari Baso, Susana Purnamasari Bau Mau, Ignatia Thomasita Bau, Maria Novita Beatrix Yunarti Manehat Bengu, Skolastika Saga Bere, Maria Ansila Bribin Burin, Stefanie Noviega Brito, Manuel Christinus Marcelo Laga David Manafe Emiliana Martuti Lawalu Fernandez, Dolce Maria Pancrasia Firmansyah, Mariano Folo, Maria Yunita Wea Frengki Kari Gamatara, Maksimilianus Jati Gaudensiana Nahak Ignatia Thomasita Bau Mau Irayanti Seran, Adiutrix Maria Jacinda Lunga Lado Jacqueline Stephanie Nange Jagu, Desidaria Ayuhandini Jehamu, Maria Yasinta Kurniati Jelia De Carvalho Belo Jesus, Monica Pareira De Kaka, Maria Stefania Dea Konstantia Clara A Hadjon Kristantiana Wea Leki, Salomon Lentisia Gude Leopold Melkiano Triangga Dawu Leton, Maria Natalia Golan Loda, Adelheid Elisabet Ly, Lois Damaris Mone Magdalena, Christiana Malut, Maria Goreti Maria Elisabeth May Mbobu Maria Imakulata Pongge Maria Odriana Veronica Moi Maria Patrisia Mau Maria Vianney Meak Maria Zelda Loko Bau Marius Masri Sadipun Monika Tokan Noven R. Banfatin, Blasius Pahat, Sesilia Panie, Alexsandro Arsol Pationa, Cornelia Fransiska Slaka Perseveranda, M. E. Rere Paulina Bibiana Riwu, Elda Rocario Bunga Mema Sae, Don Oscar Filius Santi Barbarigo Nanu Am’una Saru, Joaquina Felicia Selfiana Goetha Silvius Bria Simon Sia Niha Siprianus Kehi Suninono, Alfonsus Rodrigues Suninono, Alfonsus Rodriques Susana Purnamasari Baso Susi Dwi Mulyani Tilik, Maria Angela Witni Timuneno, Antonius Y.W. Wihelmina Mako Woga, Eusabius Seda Yanti Sonbay, Yolinda Yustina Alfira Nay