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All Journal Optima : Jurnal Ilmiah Agribisnis, Ekonomi dan Sosial Jurnal Layanan Masyarakat (Journal of Public Service)
Leilani, Ailsa Belinda
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Social Sciences Other

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ANALISIS KESIAPAN UMKM TERHADAP IMPLEMENTASI SAK EMKM: STUDI KASUS UMKM DI KECAMATAN LAKARSANTRI Leilani, Ailsa Belinda; Andhaniwati, Erry
OPTIMA Vol 8, No 1 (2024)
Publisher : Universitas Tribhuwana Tunggadewi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33366/optima.v8i1.6362

Abstract

Untuk mengatasi kendala yang dihadapi UMKM dalam mengelola keuangan mereka, Dewan Standar Akuntansi Keuangan Ikatan Akuntan Indonesia (DSAK IAI) telah mengesahkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada tanggal 24 Oktober 2016 dan telah berlaku efektif sejak 1 Januari 2018. Lokasi dan  populasi penelitian menjadi pembeda antara penelitian ini dengan penelitian terdahulu.  Informan penelitian ini terdiri dari lima pelaku UMKM yang berkecimpung dibidang craft dan home industry di wilayah kecamatan Lakarsantri. Tujuan dari penelitian ini adalah mengevaluasi persiapan pelaku UMKM di Kecamatan Lakarsantri dalam mengimplementasikan SAK EMKM. Hasil penelitian ini diharapkan dapat meyakinkan pelaku UMKM agar mengimplementasikan kebijakan dengan tepat dan meningkatkan kualitas laporan keuangan untuk mempermudah akses modal mereka, baik dari fasilitas pemerintah maupun lembaga perbankan. Penelitian ini menerapkan pendekatan deskriptif kualitatif dengan metode pengumpulan data wawancara mendalam dan pengujian triangulasi sumber dalam menguji keabsahan data. Hasil penelitian menunjukkan bahwa dua UMKM dari populasi penelitian telah siap untuk menerapkan SAK EMKM dalam pelaporan keuangannya.
PSYCHOEDUCATIONAL MENTORING FOR ADOLESCENTS TO PREVENT SEXUAL VIOLENCE, BULLYING, AND STRENGTHEN MENTAL HEALTH IN GUNUNGANYAR, SURABAYA Pratama, Arista; Swasti, Ika Korika; Muhdi, Nalini; Haryono, Nanang; Sholihatin, Endang; Faradila, Anggita; Leilani, Ailsa Belinda
Jurnal Layanan Masyarakat (Journal of Public Services) Vol. 9 No. 4 (2025): JURNAL LAYANAN MASYARAKAT
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/.v9i4.2025.651-666

Abstract

This community service program was implemented under the UPN Veteran Jawa Timur Mengabdi scheme in Gunung Anyar Subdistrict, Surabaya. The primary objective was to enhance adolescents’ capacity to prevent sexual violence and bullying, while simultaneously strengthening their mental health literacy. The program employed a participatory psychoeducational approach, incorporating interactive lectures, group discussions, role-play simulations, and training on the use of the Circle of 6 digital application as a preventive tool. A total of 15 adolescents from the local Karang Taruna youth organization participated in a training session held on June 12, 2025, followed by mentoring sessions on August 6 and 14, 2025. Evaluation using pre- and post-test instruments indicated a 71% improvement in participants’ knowledge and skills, particularly in recognizing the forms and impacts of sexual violence and bullying, developing assertive communication, and building readiness to act as bystanders in high-risk situations. The use of the Circle of 6 application was proven effective in enhancing digital literacy and emergency preparedness among participants. Furthermore, the psychoeducational approach significantly increased participants’ awareness of stress, anxiety, and depression symptoms and encouraged a willingness to seek professional help. The novelty of this program lies in the integration of psychoeducational methods, digital technology, and community participation, which collectively empower adolescents to become agents of change within their social environment. Despite challenges such as limited training duration and varying levels of participant engagement, the program demonstrated strong potential for replication and scalability through cross-sector collaboration. Overall, this initiative contributes to the development of community-based intervention models grounded in science and technology (IPTEKS) to support efforts in preventing violence and promoting adolescent mental health in Indonesia.
Co-Authors Endang Sholihatin Erry Andhaniwati Faradila, Anggita Muhdi, Nalini Nanang Haryono Pratama, Arista Swasti, Ika Korika