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All Journal MOVE: Journal of Community Service and Engagement Multifinance
Nugraha, Gugun
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Humanities Economics, Econometrics & Finance

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Making Environmentally Friendly Handsoap using Anti-Microbial Strawberry as A Step in Preparing Independent Entrepreneurship for Students of SMAN 2 Rangkas Bitung Handayani, Yenny Dwi; Mubarakah, Septyana; Nugraha, Gugun; Salsabila, Naila; Rachmadhani, Nabila
MOVE: Journal of Community Service and Engagement Vol. 5 No. 1 (2025): September 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v5i1.519

Abstract

SMAN 2 Rangkas Bitung possesses significant potential, requiring support from various parties in its development. The purpose of this community service (PKM) activity is to equip students with applied science-based entrepreneurial skills through training in the production of environmentally friendly hand soap made from strawberries with antimicrobial properties. In addition to raising awareness of the importance of sanitation, this activity also aims to foster an entrepreneurial spirit from an early age by utilizing readily available local materials. The implementation method included counseling and education, product demonstrations, and practical and evaluation sessions. The outcome of this activity was the creation of an environmentally friendly hand soap product made from strawberries with natural antimicrobial properties. This product was produced through a series of practical activities that actively involved students, from the extraction of natural ingredients and the formulation of the soap solution to packaging and testing. Based on the evaluation results of the distributed questionnaires, the average understanding score for participants was 74 percent, indicating a positive response to the training. This activity demonstrates that collaboration between various parties can create simple yet impactful innovations for empowering the younger generation.      
EXPLORING STAKEHOLDER VOICES: ISAK 35 IMPLEMENTATION ON FINANCIAL STATEMENTS IN ISLAMIC BOARDING SCHOOLS OF LEBAK REGENCY Akbar, Taufik; Anasta, Lawe; Nugraha, Gugun
Multifinance Vol. 3 No. 2 (2025): Multifinance
Publisher : PT. Altin Riset Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61397/mfc.v3i2.491

Abstract

This study aims to explore the implementation of Interpretation of Financial Accounting Standards (ISAK) 35 in Islamic boarding schools (pesantren), focusing on Pondok Pesantren Daarus Sunnah Rangkasbitung, Lebak Regency, Banten Province. Although ISAK 35 is designed to enhance transparency and accountability in non-profit financial reporting, its implementation in pesantren still faces various obstacles. This study employs a qualitative approach using case study methods through in-depth interviews with six key stakeholders: pesantren administrators, supervisors, principals, finance staff, members of the Indonesian Ulema Council (MUI), and Muslim scholars. The findings reveal three main factors hindering ISAK 35 implementation: (1) inadequate accounting competence, (2) low understanding of financial reporting preparation, and (3) insufficient socialization and information. Stakeholders recognize the importance of accountability but emphasize alignment with pesantren values. Practical solutions proposed include: continuous training and mentoring, structured SOP development, accounting technology utilization, and effective socialization and advocacy. This study contributes to developing an adaptive and responsive ISAK 35 implementation model that respects the unique ecosystem of pesantren.
Co-Authors Lawe Anasta, Lawe Rachmadhani, Nabila Salsabila, Naila Septyana Mubarakah Taufik Akbar Yenny Dwi Handayani