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All Journal Jejak digital: Jurnal Ilmiah Multidisiplin Jurnal Pengabdian Kepada Masyarakat Indonesia
Risma Nur Arifah
Universitas Muhammadiyah Bandung
Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences Other

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Potensi dan Pemanfaatan Tanaman Obat Keluarga (TOGA) Studi Kasus: Desa Tarumajaya RW 07 RT 02, Kecamatan Kertasari, Kabupaten Bandung Aditya Zhafari Nur Itmam; Kartika Sari; Aldy Permana Ramdhani; Aliftiyah Aura Rosyda; Damiyana Permatasari; Dinda Amalia Nurjanah; Mochammad Faizal Alfarizky; Nilam Wulansari; Risma Nur Arifah; Sayyidah Fatimah Azzahra; Sahnaz Ramadhani; Sinta Sukmawati
Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 5 No. 3 (2025): Desember: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpkmi.v5i3.8353

Abstract

The Community Service Program (KKN) in Tarumajaya Village, Kertasari District, focused on the use of Family Medicinal Plants (TOGA) as an effort to improve community health independence. Limited access to formal health facilities is the background to the importance of introducing Family Medicinal Plants (TOGA) as an alternative natural treatment. The goal of this program is to increase community knowledge and skills in cultivating and utilizing Family Medicinal Plants (TOGA) for daily health needs. The methods used are education on the benefits and processing of medicinal plants, as well as direct planting practices in the community environment. This activity was attended by 25 residents and succeeded in planting 5 types of plants and 85 polybags consisting of red ginger (Zingiber officinale L.), fig tree (Ficus carica L.), moringa (Moringa oleifera L.), cat's whiskers (Orthosiphon aristatus L.), and aloe vera (Aloe vera L.). The results showed very good community participation and increased understanding, evidenced by the start of independent planting of Family Medicinal Plants (TOGA) in their respective yards. This program has succeeded in increasing public awareness that Family Medicinal Plants (TOGA) are not only useful as a "living pharmacy" for family health care, but also have the potential to improve ecology and develop the local economy in Tarumajaya Village.
Kesesuaian Pencatatan Aset Biologis pada Peternakan Rakyat dengan SAK EMKM: Studi Kasus Peternakan Multi-Spesies di Cileunyi, Kabupaten Bandung Ihsan Ihsan; Risma Nur Arifah; Shaumy Adellya Novianti; Yati Nurhajati
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6qs1d630

Abstract

This study aims to analyze the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the recording and reporting of biological assets at Pak Ahnu's Livestock Farm, an MSME entity with annual turnover below IDR 4,800,000,000. SAK EMKM is the appropriate accounting standard for small and medium-scale enterprises as it employs a historical cost approach that is simpler, practically applicable, and does not require the use of fair value measurement as mandated by PSAK 241 which is intended for large-scale entities. A mixed-method qualitative-quantitative case study design with a descriptive analytical approach was adopted. Data were collected through field observation, in-depth interviews with the farm owner, and analysis of internal financial documents. The results reveal that Pak Ahnu's Livestock manages total biological assets valued at IDR 134,000,000 comprising horses (IDR 40,000,000), sheep (IDR 42,000,000), goats (IDR 46,000,000), and immature livestock (IDR 6,000,000). Monthly revenue reaches IDR 10,800,000, with net profit per head of IDR 1,925,926 for male sheep and IDR 925,926 for female sheep. Findings indicate that the farm's current bookkeeping practices are not fully aligned with SAK EMKM, particularly in the absence of separate accounts for productive and consumable biological assets, lack of depreciation calculation for long-term productive animals, and the absence of complete financial statements comprising the Statement of Financial Position and Statement of Profit or Loss in the SAK EMKM format. Key recommendations include disciplined historical cost-based recording, preparation of two-component financial statements per SAK EMKM, and basic bookkeeping training for the owner.
Co-Authors Aditya Zhafari Nur Itmam Aldy Permana Ramdhani Aliftiyah Aura Rosyda Damiyana Permatasari Dinda Amalia Nurjanah ihsan ihsan Kartika Sari Mochammad Faizal Alfarizky Nilam Wulansari Sahnaz Ramadhani Sayyidah Fatimah Azzahra Shaumy Adellya Novianti Sinta Sukmawati Yati Nurhajati