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Aktualisasi Nilai-Nilai Pancasila Sila Ke 2 Dalam Upaya Membangun Sikap Adil dan Beradab di Sekolah Dasar Negri Cinunuk 3 Bandung Fasha, Syahwa Aulia; Azizah, Nayla; Aulia, Dini; Sabrina, Bilqis Ayu; Maulidi, Robby Ahmad; Moehtaram, Afwan; Kurniawan, Fauzan Fakhrurozi; Riyadhoh, Rofi; Sofiah, Siti; Herdiana, Dian; Bachtiar, Zahra Amelia
Nanggroe: Jurnal Pengabdian Cendikia Vol 4, No 9 (2025): December 2025
Publisher : Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.17963665

Abstract

This study discusses the implementation of the second principle of Pancasila, “Just and Civilized Humanity,” in the daily activities of 4th- and 5th-grade students at SDN Cinunuk 3. Using a qualitative method through case studies and direct observation, this research explores students’ understanding and practice of humanitarian values, fairness, and civility in their interactions with peers, teachers, and the school environment. The findings show that although students have received instruction on Pancasila, there remains a gap between their conceptual understanding and its application in daily behavior. These results suggest the need to strengthen character education and implement more effective Pancasila learning methods at the elementary school level.
Service Quality and Public Satisfaction at Labuhanbatu Civil Registry: Kualitas Pelayanan dan Kepuasan Masyarakat di Disdukcapil Labuhanbatu Aulia, Dini; Nasution, Novrihan Leily; Gulo, Nur’ainun
Academia Open Vol. 11 No. 1 (2026): June
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/acopen.11.2026.13917

Abstract

General Background: Public administrative services play a crucial role in fulfilling citizens’ rights related to population documents and require quality-oriented delivery to achieve public satisfaction. Specific Background: The Population and Civil Registration Office of Labuhanbatu Regency provides various administrative services but faces challenges such as service queues, processing time, and adaptation to digital services. Knowledge Gap: Previous studies tend to examine public service quality and satisfaction in general terms, with limited focus on the interaction between service quality dimensions and evolving community needs, particularly in the context of digital transformation at the regional level. Aims: This study aims to analyze the relationship between service quality and public satisfaction in population administration services. Results: Using a quantitative approach with 60 respondents and simple linear regression, the findings show a regression equation of Y = 26.704 + 0.345X, with t-value 3.119 > 1.984 and significance 0.003 < 0.05, indicating a significant relationship. The coefficient of determination (R² = 0.144) reveals that service quality contributes 14.4% to public satisfaction, while other factors account for 85.6%. Novelty: This study integrates service quality analysis with digital service context and identifies specific service experience factors affecting satisfaction at the local administrative level. Implications: The findings suggest the need for comprehensive service improvement, including responsiveness, service speed, accessibility, and digital service development to support effective public service policies. Highlights• Service assessment classified as good based on respondent evaluation• Statistical testing confirms significant relationship between variables• Contribution value indicates presence of additional determining factors KeywordsService Quality; Public Satisfaction; Public Service; Population Administration; Civil Registration
Preparation of Simple Accounting Bookkeeping Based on SAK EMKM for Banana Chips MSMEs: Penyusunan Pembukuan Akuntansi Sederhana Pada UMKM keripik pisang Desa Citaringgul, Bogor Mulyadi, Musa; Harini , Sri; Hardiansyah , Andi; Anwar , Saepul; Aulia, Dini; Arifin , M; Ramadhani , Sari
CONSEN: Indonesian Journal of Community Services and Engagement Vol. 6 No. 1 (2026): Consen: Indonesian Journal of Community Services and Engagement
Publisher : Institut Riset dan Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57152/consen.v6i1.2328

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the Indonesian economy. However, most MSMEs face financial management problems, especially in recording and reporting transactions. This study aims to design a simple accounting bookkeeping model for banana chips MSMEs and evaluate its conformity with basic accounting principles and the EMKM Financial Accounting Standards (SAK EMKM). The research method used was a qualitative descriptive approach through direct interviews with business owners, followed by documentation and preparation of financial records. The results show that the banana chips MSME had not implemented routine bookkeeping, causing difficulties in separating personal and business finances, calculating production costs, and identifying net profit. Through mentoring, a simple bookkeeping system was developed that includes the calculation of the cost of goods sold (COGS), as well as daily records of income, expenses, and cash balances. The findings indicate that this simple bookkeeping system has met the basic principles of accounting by providing relevant and reliable financial information, although it has not fully complied with SAK EMKM, which requires the presentation of a balance sheet, income statement, and notes to the financial statements. In conclusion, the simple bookkeeping model is effective as a preliminary step for MSMEs in transitioning toward standardized financial reporting in accordance with SAK EMKM