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JUKESHUM: Jurnal Pengabdian Masyarakat
Published by Universitas Haji Sumatera Utara
ISSN : -     EISSN : 27744698     DOI : https://doi.org/10.51771
Core Subject : Humanities, Health, Social,
Humanities Health Professions Nursing Public Health Social Sciences
JUKESHUM merupakan Jurnal Pengabdian Masyarakat yaitu jurnal ilmiah berbasis open-access yang dikelola dan diterbitkan oleh Universitas Haji Sumatera Utara (UNHAJ). Jurnal JUKESHUM mempublikasikan hasil-hasil pengabdian masyarakat yang berbasis riset dengan ruang lingkup kesehatan, sosial dan humaniora
Arjuna Subject : Umum - Umum
Articles 238 Documents
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Strategy to Improve Restaurant Taxpayer Discipline Through Issuing Warning Letters: Strategi Meningkatkan Kedisiplinan Wajib Pajak Restoran Melalui Pemberian Surat Teguran Choirunnisa, Salsa; Imaningsih, Niniek; Fadil, Cholid
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1382

Abstract

The strategy of directly delivering warning letters to restaurant taxpayers has proven effective in improving taxpayer discipline in Surabaya. This is reflected in the 50.11% increase in Restaurant Tax (PBJT) realization. Direct interaction between tax officers and taxpayers also provides education on the importance of tax payments and their benefits for regional development. Challenges faced, such as taxpayer resistance and restaurant closures, can be addressed through a proper approach and flexible delivery schedules. This study concludes that delivering warning letters is a strategic step to encourage tax compliance, ultimately contributing to an increase in Regional Original Revenue (PAD). Future recommendations include enhancing tax awareness programs and developing technology-based methods for delivering warning letters to improve efficiency.
Problems in The Advertising Tax Collection Process at The Regional Revenue Agency Of Surabaya City: A Qualitative Descriptive Study: Permasalahan Dalam Proses Penagihan Pajak Reklame Pada Badan Pendapatan Daerah Kota Surabaya: Studi Deskriptif Kualitatif Trista Pramudiya, Nanda; Priana Primandhana, Wiwin; Sishadiyati, Sishadiyati
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1396

Abstract

Advertising tax is a crucial component in increasing Regional Original Revenue (PAD), especially in large cities like Surabaya. However, its implementation at the Surabaya City Regional Revenue Agency (Bapenda) still faces various obstacles that impact low tax revenue realization. These problems include a lack of oversight of illegal advertising, weak collection follow-up, and low taxpayer awareness and compliance. This study aims to identify key issues in the advertising tax collection process and formulate relevant and applicable solutions. This study used a qualitative descriptive approach, with data collection techniques including field observations, semi-structured interviews with tax officials and taxpayers, and supporting documentation. The results identified six main factors hindering collection: (1) minimal outreach, (2) a suboptimal administrative system, (3) weak law enforcement, (4) limited human resources, (5) negative public perception, and (6) data disintegration. The implications of this research are the importance of tax system reform, strengthening inter-agency coordination, and increasing institutional capacity through training and more effective and sustainable public information communication strategies.
A Communicative Approach Towards Increasing Public Knowledge Regarding Halal-Based Products: Communicative Approach Terhadap Peningkatan Pengetahuan Masyarakat Mengenai Produk Berbasis Halal Mariyani, Mariyani; Nobertson, Ronaldy; Intan A Lawindo, Nur
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1405

Abstract

Halal products are not only a necessity for the Muslim community but also a globally recognized standard for food quality and safety. Although public awareness of the importance of halal products is increasing, there is still a gap in information regarding the criteria, benefits, and how to recognize halal products on the market. This community service activity aims to increase public knowledge and awareness regarding the importance of halal-based products through a communicative approach. In this activity, a communicative approach is used to create effective interactions between presenters and participants through discussions. This method is expected to encourage active community participation, strengthen their understanding, and improve their ability to recognize and select halal products that comply with established standards. The results of the activity indicate that the communicative approach was able to increase public understanding by up to 65%. The main indicators are an increase in the ability to distinguish valid halal labels, an understanding of the halal certification process, and an awareness of the importance of consuming halal products. Thus, this activity makes a positive contribution to public education efforts and supports the creation of a better halal ecosystem.
Counseling On Making Facial Scrub Gel From Coffee Grounds (Coffee Arabica Linn): Penyuluhan Pembuatan Gel Scrub Wajah Dari Ampas Kopi (Coffee Arabika Linn) Apriani, Aida; Muna, Tajul; Angraini, Widya
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1406

Abstract

Gel scrub is a skin care product containing scrub granules to remove dead skin cells and dirt. Gel scrub is made using a gelling agent, namely carbopol. The community service activity was implemented using lectures, demonstrations, and a question-and-answer session. The purpose of this outreach is to enable the community to process coffee grounds, which are usually useless waste, into a pharmaceutical preparation, namely gel scrub, which has high economic value, thereby improving the community's economy (entrepreneurship). The outcome of this community service is to increase community knowledge and enable the community to process coffee waste into a gel scrub with economic value, thus improving the local economy. Based on survey results, the level of community knowledge regarding gel scrub education during the pretest was 15%, while after the posttest it was 80%.
Health and Hand Hygiene Education at Ar-Rhida Kindergarten Through Interactive Activities: Edukasi Kesehatan dan Kebersihan Tangan di TK Ar-Rhida Melalui Aktivitas Interaktif Indrayani Dalimunthe, Gabena; Rani, Zulmai; Yuniarti, Rafita; Sari Lubis, Winda; Sartika Daulay, Anny
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1416

Abstract

Hand health and hygiene are important aspects in preventing disease transmission, especially in early childhood who are at high risk of infection due to poor hygiene habits. This Community Service (PKM) activity was carried out with the aim of improving the understanding and ability of early childhood children in maintaining hand hygiene through an interactive educational approach at Ar-Rhida Kindergarten. The method used included a game-based educational approach with 30 children aged 4 to 5 years old involved in this activity, which consisted of handwashing education sessions using songs, storybooks/picture posters, and direct practice simulations. Data collection techniques used included pre-tests and post-tests, as well as direct observation of children's behavior during the activity. The measurement tools for the success of the activity included a visual-based knowledge assessment sheet (pictures) and a checklist for observing handwashing behavior according to procedures. Based on the results of the activity, there was a significant increase of around 85% in the aspect of knowledge and skills in washing hands correctly after the implementation of the education, increasing by up to 90%. The conclusion of this activity is that interactive methods are effective in increasing awareness and skills of early childhood regarding hand health and hygiene. This program is recommended to be implemented sustainably by involving the active role of teachers and parents in supporting the formation of clean living habits from an early age.
Improving The Financial and Asset Management of The Al-Manar Mosque As A Form of Implementing SDG's 17: Peningkatan Pengelolaan Keuangan dan Aset Masjid Al-Manar Sebagai Bentuk Penerapan SDG’s 17 Izza Noor Abidin, Fityan; Biduri, Sarwenda; Wahyuning Tyas, Erinda; Tri Amanda, Risha
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1440

Abstract

Al-Manar Mosque faces challenges in financial and asset management that are still done manually, which causes inaccuracies in financial records and reports, as well as difficulties in monitoring assets. This service program aims to improve the management of mosque finances and assets through the application of digital-based systems, such as the use of the Sias Masjid web and integrated spreadsheets. The method used in this program is a waterfall approach which includes problem analysis, training in the use of digital systems, and periodic evaluation. The implementation results show an increase in transparency and accountability of financial management, with financial reports that are more accurate and can be accessed in real-time by worshipers. Asset management has also become more structured with a digital inventory that allows monitoring of asset conditions and maintenance schedules. The program not only improves the mosque's operational efficiency but also strengthens community trust in mosque management. The program is in line with SDG's 17, which aims to strengthen global partnerships in sustainable development, particularly in the context of transparent and accountable management
Prima Sinyal: A Program to Improve Kindergarten Teachers' Abilities In Early Detection Of Deviations in The Growth and Development of Preschool Children: Prima Deteksi: Program Peningkatan Kemampuan Guru TK dalam Deteksi Dini Penyimpangan Pertumbuhan dan Perkembangan Anak Usia Prasekolah Roida Simanjuntak, Susi; Nisa, Khairun; Syahputra, Rendy
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1451

Abstract

According to Regulation of the Minister of Health of the Republic of Indonesia Number 66 of 2014, kindergarten teachers have a role in monitoring and detecting growth and developmental issues in children. However, an interview with the principal of Pembina State Kindergarten in Manado revealed that teachers at Pembina State Kindergarten have never conducted early detection of growth and developmental issues in all students. This results in the growth and developmental status of all students at Pembina State Kindergarten in Manado being unknown. The Community Health Center (Puskesmas) has also never visited the school to screen for growth and developmental issues in children. Another identified issue is that the School Health Unit is not equipped with height and weight measuring devices or SDIDTK Kits for screening. Therefore, this program aims to improve the skills of kindergarten teachers in early detection of growth and developmental issues in preschool-aged children through training, mentoring, and the provision of SDIDTK Kits. The training results showed that the majority of teachers experienced an increase in knowledge of more than 80%. Based on pre-test and post-test results, teachers' knowledge scores showed a significant increase. Observation results also showed an improvement in teachers' skills in early detection of growth and developmental issues. In conclusion, there has been a significant improvement in teachers' knowledge and skills in early detection of growth and developmental issues in preschool-aged children.
Extension on Making Lime Dishwashing Soap With The Addition of Pandan Leaf Extract in Lhoknga Village, Aceh Besar District: Penyuluhan Pembuatan Sabun Cuci Piring Jeruk Nipis dengan Penambahan Ekstrak Daun Pandan di Desa Lhoknga Kabupaten Aceh Besar Mahmudi, Mahmudi; Farida, Mutia; Azhari, Saiful
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1453

Abstract

This community service activity aims to provide education and training to the people of Lhoknga Village, Aceh Besar Regency, on how to make dishwashing soap from natural ingredients. In this training, lime is used for its effective ability to remove grease and dirt, while pandan leaf extract is added as a refreshing natural fragrance. The training is conducted practically through soap-making sessions, enabling participants to gain not only theoretical knowledge but also hands-on skills in producing soap independently using readily available local materials. Through this initiative, it is hoped that positive impacts will be created for the environment and the local economy, while also fostering awareness of the importance of using environmentally friendly products. Additionally, this training opens opportunities for the development of small-scale businesses based on household products with market value
Implementation of Cucumber Juice Administration to The Elderly for Reducing Blood Pressure in Hypertension Patients in Dusun IX, Tembung Village, Deli Serdang Regency: Penerapan Pemberian Jus Mentimun Bagi Lansia untuk Menurunkan Tekanan Darah pada Pasien Hipertensi di Dusun IX Desa Tembung Kabupaten Deli Serdang Lusia Simatupang, Lenny; Mustikani Saragih, Dewi; Dama Yanti Harahap, Sri; Banjarnahor, Seriga; Marintan Sinaga, Regina
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1455

Abstract

Background: Hypertension is a chronic disease that requires a healthy lifestyle to prevent complications. One of the health problems that often occur in the elderly is experiencing a decline in body function due to physical, psychosocial, cultural, spiritual changes. Health problems that occur from the aging process are degenerative processes, including hypertension. Non-pharmacological treatment is needed to lower blood pressure such as giving cucumber juice. Giving cucumber juice is effective in lowering hypertension in the elderly because the high content of potassium, magnesium, and water in cucumbers helps regulate blood pressure, and is a natural diuretic that helps reduce excess fluid and reduce the workload of the heart. Objective: To determine the application of giving cucumber juice to the elderly to lower blood pressure in hypertensive patients. Method: Providing education to the elderly who have hypertension about the importance of consuming cucumber juice, conducting a demonstration of giving cucumber juice. Results: Based on the results above, it can be concluded that before being given interventions in the form of health education and demonstrations there were 7 people (35%) in the good category, 5 people (25%) in the sufficient category and 8 people (40%) in the less category and after being given interventions there was health education in the application of giving cucumber juice to the elderly to lower blood pressure in the Tembung village community, especially in Hamlet IX. There were 15 people (75%) in the good category, 3 people (15%) in the sufficient category and 2 people (10%) in the less category. Conclusion: There is an effect of education and demonstration of giving cucumber juice to the elderly on the level of knowledge of the elderly with hypertension in hamlet IX, Tembung village, Deli Serdang Regency. It is recommended for all elderly people to consume cucumber juice to reduce blood pressure.
The Role of Women in Improving Family Food Security in Keras Village, Diwek District, Jombang: Peran Perempuan dalam Meningkatkan Ketahanan Pangan Keluarga di Desa Keras Kecamatan Diwek Jombang Qurratul Aini, Saffana; Arifah, Siti; Shelly Devanti, Vinna; Rejeki Aminingsih, Sri; Baskoro Aji, Bayu; Efendi, Utoyo; Masluki, Atiqhanum
Jukeshum: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2025): Edisi Juli 2025
Publisher : Universitas Haji Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51771/jukeshum.v5i2.1460

Abstract

This community service activity was carried out in Keras Village, Diwek District, Jombang with the aim of improving family food security by cultivating hydroponic plants, so that each family can strengthen food security through this activity. The method used in this activity is training and mentoring with the Participatory Rural Appraisal (PRA) approach, planning and policies in rural areas by involving the community. This service was carried out as one of the work programs to improve the community's ability to manage yards so that the results can not only be consumed but also be used as additional family income. Utilizing yards with hydroponic techniques is easy to apply in everyday life, by planting various types of agricultural vegetables using hydroponic techniques can meet the community's food needs. Keras Village is a pilot village for food security and its yards are classified as narrow yards, so the yards can be utilized by planting various types of hydroponic plants.

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