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All Journal Accounting Studies and Tax Journal Jurnal Sipakatau Jurnal Pengabdian Masyarakat
Eko Prasetyo
Universitas Negeri Surabaya, Indonesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

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Anti-Bullying Program Development: Building a Safe and Supportive School Environment for Adolescents M. Rusdi; Radi Udin Alfian Sangaji; Dedi Gunawan Saputra; Eko Prasetyo; Andro Ruben Runtu
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 1 (2024): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v1i6.2450

Abstract

Bullying significantly impacts students' mental, social, and academic well-being, particularly in schools. This study analyzes bullying and proposes an anti-bullying program through a descriptive literature review. By reviewing scientific journals and research reports, it identifies the prevalence, causes, impacts, and effectiveness of existing programs. Findings indicate that 30-40% of students experience physical, verbal, or cyberbullying. Contributing factors include power imbalances, limited teacher involvement, and weak family support. Bullying impacts include anxiety, depression, low self-confidence, and declining academic performance.Programs emphasizing empathy and cooperation with active student participation are more effective than teacher-centered approaches. This study introduces a novel framework combining technology for reporting and monitoring cases with a community-based strategy involving students, teachers, and parents. This approach is essential to address challenges like cyberbullying in the digital era. By promoting collaboration among all school stakeholders, the program aims to create a safe and inclusive environment for students. The study provides evidence-based insights and practical solutions for developing more effective anti-bullying strategies, adaptable for schools in Indonesia and beyond.
Smart Financial Management: Introducing Digital Accounting Tools for Small Businesses Lia Nurina; Diah Nurdiana; Eko Prasetyo
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 2 No. 4 (2025): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v2i4.2528

Abstract

This community service program aims to improve financial literacy and technical skills of Micro, Small, and Medium Enterprises (MSMEs) in Parit Tokaya Village, South Pontianak through accounting digitalization training. Based on initial observations, most MSMEs in this area have not used a digital financial recording system and still rely on unsystematic manual methods. The training was conducted with a participatory approach and direct practice using a simple accounting application that can be accessed via the participant's smartphone device. Evaluation of the training results was carried out through pre-test and post-test instruments, which showed a significant increase in participants' understanding and skills in managing business finances. Practice-based training methods have proven effective in increasing participant engagement and understanding. In addition, the impact of the training can be seen from changes in participant behavior who have started recording daily transactions and preparing cash flow reports periodically. Challenges in implementation remain, limited devices, internet connections, and resistance to change from older participants. To maintain the sustainability of the training results, a learning community was formed and digital ambassadors were appointed from the most active participants. This program is expected to be a replication model for other regions in an effort to strengthen the digital transformation of MSMEs. This activity not only provides individual capacity building, but also contributes to the development of a more adaptive and technology-based local economic ecosystem. Cross-sector collaboration between universities, government, and local communities is key to supporting the sustainability of this kind of community service program.
PELATIHAN AUDIT INTERNAL SEDERHANA UNTUK MENINGKATKAN AKUNTABILITAS ORGANISASI NONPROFIT Muhammad Hidayat; Eko Prasetyo
Jurnal Pengabdian Masyarakat Vol. 3 No. 1 (2026): Jurnal Pengabdian Masyarakat (PENGAMAS)
Publisher : Jurnal Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/62869a22

Abstract

Penelitian ini mengkaji efikasi intervensi pelatihan audit internal sederhana dalam meningkatkan literasi tata kelola dan akuntabilitas keuangan pada organisasi nirlaba, dengan fokus khusus pada koperasi petani kopi di Jember, Indonesia. Menggunakan metodologi Participatory Action Research (PAR), intervensi melibatkan 15 peserta melalui siklus terstruktur yang terdiri dari penilaian awal, modul pelatihan tailored made, dan pendampingan (mentoring). Temuan menunjukkan peningkatan yang signifikan secara statistik pada literasi tata kelola peserta, dengan kenaikan skor rata-rata dari 2,02 menjadi 4,23. Hasil ini membuktikan bahwa penyederhanaan prosedur audit internal yang berfokus pada pemisahan tugas, pencatatan transaksi yang reliabel, dan dokumentasi sistematis berhasil mentransformasi pemahaman teoritis menjadi manajemen berbasis kendali yang aplikatif. Studi ini berkontribusi pada literatur dengan menegaskan bahwa bagi organisasi nirlaba, adopsi mekanisme audit internal yang adaptif dan berbasis risiko merupakan katalis bagi legitimasi kelembagaan dan kepercayaan anggota, dibandingkan harus bergantung pada kepatuhan standar korporasi yang kompleks. Studi ini merekomendasikan pendampingan berkelanjutan dan integrasi pembukuan digital berbasis cloud untuk memastikan akuntabilitas yang berkelanjutan di sektor nirlaba
SUSTAINABILITY ACCOUNTING PRACTICES AND CORPORATE PERFORMANCE Adi Yosra; Eko Prasetyo
Accounting Studies and Tax Journal (COUNT) Vol. 3 No. 2 (2026): Accounting Studies and Tax journal
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/n3mcjb67

Abstract

The transition to a green economy requires firms to integrate sustainability accounting into strategic decision-making. This study employs a narrative review approach to synthesize literature on the relationship between sustainability accounting and firm performance through the lens of Institutional Theory and Stakeholder Theory. The synthesis indicates that in developed markets, ESG reporting serves as a value-creation mechanism driven by rigorous regulations and sophisticated investors. Conversely, in emerging markets, ESG reporting is often symbolic and susceptible to greenwashing due to weak legal enforcement. Corporate governance is identified as a crucial mediating factor that determines disclosure credibility. This study concludes that enhancing the quality of sustainability information in emerging markets requires strengthening institutional capacity, integrating digital technology, and establishing transparent audit mechanisms.
Co-Authors Adi Yosra Andro Ruben Runtu Dedi Gunawan Saputra Diah Nurdiana Lia Nurina M. Rusdi Muhammad Hidayat Radi Udin Alfian Sangaji