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Prastika
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Teknik Optimalisasi Sumber Daya Desa Pasca Bencana Melalui Pendidikan Produktivitas Pertanian, Ekonomi, Serta Pemulihan Sarana Dan Prasarana Desa Balelutu Kecamatan Ketambe: Penelitian Sabitah; Mika Sri Wa.3hyuni; Prastika; Wahyu Al Ikram Nasution; Muhammad Reza; Sri Isnaida; Makmur Hartono; Unchu Maiwanda; Khairul Anwar; Lesmana Rian Andika
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 3 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 3 (Januari 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i3.5374

Abstract

Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk mengoptimalkan sumber daya desa pasca bencana melalui pendidikan produktivitas pertanian, penguatan ekonomi lokal, serta pemulihan sarana dan prasarana di Desa Balelutu, Kecamatan Ketambe. Kegiatan dilaksanakan menggunakan pendekatan partisipatif dan edukatif dengan menempatkan masyarakat sebagai subjek utama pemulihan desa. Metode PkM meliputi tahap pemetaan kebutuhan, perancangan program, pelaksanaan edukasi dan pendampingan, serta monitoring dan evaluasi kegiatan. Sasaran kegiatan adalah petani, pelaku ekonomi produktif desa, perangkat desa, dan masyarakat terdampak bencana yang dipilih secara purposive. Data kegiatan diperoleh melalui observasi partisipatif, wawancara, diskusi kelompok terarah, angket sederhana, serta dokumentasi lapangan, kemudian dianalisis secara deskriptif kualitatif. Hasil kegiatan menunjukkan adanya peningkatan pengetahuan dan keterampilan masyarakat dalam mengelola pertanian adaptif pasca bencana, meningkatnya kesadaran dan partisipasi masyarakat dalam mengembangkan potensi ekonomi lokal, serta optimalisasi pemanfaatan sarana dan prasarana desa melalui keterlibatan masyarakat secara gotong royong. Pendekatan terpadu antara pendidikan produktivitas dan pemulihan fisik desa terbukti mampu mendorong kemandirian dan ketangguhan masyarakat pasca bencana.
Dampak Cloud Accounting dan Fintech Terhadap Peran Akuntan Dimoderasi Etika Akuntansi Agustin Prastika Dewi, Ni Putu; Putri Prawitasari, Putu; prastika
Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Vol 6 No 1 (2026): Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Edisi Februari 2026
Publisher : Sekolah Tinggi Ilmu Ekonomi Mahaputra Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56870/fdq4n666

Abstract

This study aims to analyze the influence of cloud accounting and financial technology (fintech) on the role of accountants, with accounting ethics as a moderating variable. A quantitative approach was employed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research sample consisted of 120 respondents, namely internal accountants of companies in Denpasar City who utilize cloud accounting and fintech systems in their accounting and financial reporting activities. he study found that cloud accounting (β = 0.318, t = 3.472, p = 0.000) and fintech (β = 0.377, t = 4.225, p = 0.000) both have a positive and significant impact on the role of accountants, indicating that technological advancement strengthens accountants’ professional functions. However, accounting ethics did not significantly moderate either relationship (p > 0.05), suggesting that in the digital era, the enhancement of accountants’ roles is driven more by technological adaptability and competence than by ethical moderation. Overall, this study emphasizes that digital transformation through cloud accounting and fintech drives the evolution of the accountant’s role from an administrative function toward a strategic, data-driven decision-making function.
THE EFFECT OF BIOLOKA BIOFERTILIZER CONCENTRATION THROUGH SPRAYING ON THE GROWTH AND YIELD OF FIVE VARIETIES OF ORNAMENTAL CHILI ( CAPSICUM ANNUUM L. ) Aiva Viforit; Prastika
Jurnal Penelitian Progresif Vol 5 No 1 (2026): SEPTEMBER 2025 - FEBRUARY 2026 (Call for Papers)
Publisher : CV Naskah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61992/jpp.v5i1.317

Abstract

This study examined the effect of Bioloka biofertilizer concentration (0 ml/L as control and 10 ml/L) through spraying on the growth and yield of five varieties of ornamental chili ( Capsicum annuum L. ): Syakira, Ayesha, Nazla, Viola, and Violeta . The study was conducted in Cinta Damai Village, Bambel District, Southeast Aceh Regency, from August to December 2025, using a 2x5 factorial Randomized Block Design (RBD) with three replications. Seedlings were sown for 21 days until they had 4-6 leaves, then transferred to 15 cm pots with soil, compost, and rice husk charcoal (1:1:1) media. Bioloka spray treatment was given weekly 7 times (20 ml/plant), with observation parameters including plant height (15, 30, 45, 60 HST), stem diameter, and flowering age. Analysis of variance showed significant to highly significant effects on most parameters, such as plant height (F=11.162 at 15 DAP), stem diameter (except at 30 DAP, F=2.095), and flowering age (F=24.481). 10 ml/L Bioloka concentrate significantly increased vegetative growth and flowering through natural hormones, supporting sustainable ornamental chili cultivation by reducing dependence on chemical fertilizers.
Co-Authors Agustin Prastika Dewi, Ni Putu Aiva Viforit KHAIRUL ANWAR Lesmana Rian Andika Makmur Hartono Mika Sri Wa.3hyuni Muhammad Reza Putri Prawitasari, Putu Sabitah Sri Isnaida Unchu Maiwanda Wahyu Al Ikram Nasution