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Suparna Wijaya
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Pengmasku
Published by PT WIM Solusi Prima
ISSN : -     EISSN : 28092368     DOI : -
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences
Pengmasku is a forum for disseminating the results of community services in the financial and/or general sector.
Arjuna Subject : Umum - Umum
Articles 7 Documents
 1 
Search results for , issue "vol 6 no 1 (2026)" : 7 Documents clear
Development of market organic waste management through maggot cultivation Raafi Widyaputra Yulianyahya; Salsabila Septiansyah; Siti Nurul Fatihah; Yohan Elfrido Situmorang; Ivansya Ramadan
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.1979

Abstract

This community service program aimed to optimize organic waste management at Cikupa Traditional Market, Tangerang Regency, through Black Soldier Fly (BSF) maggot cultivation based on trader empowerment. The program employed participatory methods, including organic waste sorting education, technical assistance for maggot cultivation, and a pilot-scale organic waste processing trial. Quantitative data were collected from 88 market traders through questionnaires and field observations. The results showed that BSF maggot cultivation reduced organic waste volume by 50–80% within 10–14 days. Furthermore, 88% of respondents agreed that maggot cultivation effectively reduced organic waste, 91% perceived additional economic benefits from selling maggots and organic fertilizer, and 84% expressed willingness to participate in sustainable waste sorting programs. These findings indicate that BSF maggot cultivation is an effective, practical, and sustainable community-based approach to organic waste management in traditional market environments.
Analysis of the factors causing tidal flooding in Penjaringan District, North Jakarta (Muara Angke, Muara Karang, Muara Baru) Arfilian Permana Putra; Raafi Widyaputra Yulianyahya; Debby Syafriyandi; Ansadilla Niar Sitanggang; Christian Dwi Putra Widjaya; Rosdiana Trialita; Ryan Maulana; Adam Wisnu Saputra; Athallah Adhika Pradhana Purnomo; Fina Amelia
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2020

Abstract

Tidal flooding is not only caused by seawater intrusion but also reflects the complexity of urban environmental problems. Contributing factors include land subsidence due to excessive groundwater extraction, inadequate drainage systems, degradation of mangrove ecosystems, and land-use changes resulting from coastal reclamation. Therefore, this study examines the recurring phenomenon of tidal flooding in the coastal areas of Penjaringan District, North Jakarta, particularly in Muara Angke, Muara Karang, and Muara Baru. This study employs a mixed-methods approach through direct field observations, in-depth interviews with residents and community leaders, and the distribution of questionnaires to 100 respondents in the affected areas. The results indicate that tidal flooding has significant impacts on the economic, social, and health aspects of the community. Daily activities are disrupted, household incomes decline, and the risk of disease increases due to poor sanitation conditions during flood events. Although communities have implemented various adaptation measures, most respondents perceive that government interventions have not been effective or equitable. This study emphasizes the importance of collaboration between the government and local communities in developing water control infrastructure, rehabilitating mangrove ecosystems, improving drainage systems, and providing education and economic assistance to enhance the resilience of coastal communities to tidal flooding.
Enhancing audit understanding among waste bank managers to improve accountability Nabillah Farras Luthfi; Bunga Anisah Harared; Yongki Rangga Yuda Nugraha
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2055

Abstract

Bank Sampah Sri Rejeki still face challenges in achieving financial accountability due to limited understanding of audit concepts and the continued use of manual financial recording systems. This community service activity aims to enhance audit understanding among waste bank managers to improve financial accountability at Bank Sampah Sri Rejeki. The method used was participatory socialization through counseling, observation, discussion, and simple case studies conducted directly during waste weighing activities. The materials provided focused on the role of audit in waste banks, simple financial supervision, reconciliation of records, and transaction documentation. The results of the activity indicate that although the waste bank already has a clear division of tasks and orderly manual records, the absence of routine verification and reconciliation increases the risk of recording errors. After the activity, waste bank managers showed improved awareness of the importance of financial checking and verification as part of accountability to members. This activity demonstrates that strengthening basic audit understanding can be implemented effectively in community-based organizations to support transparency, accountability, and long-term sustainability.
Strengthening environmentally based accounting to improve the sustainability and economic value of waste banks Murdhaningsih Murdhaningsih; Agustina Riyanti; Rahmiyatus Syukra
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2059

Abstract

Environmental accounting is a strategic approach to supporting sustainable community-based waste management. Waste banks play a crucial role not only in reducing the volume of waste entering landfills (TPA), but also in creating economic value through waste sorting and recycling. However, most waste banks still face challenges in financial recording and management due to a limited understanding of accounting principles, particularly those integrated with environmental aspects. This community service activity aims to improve the understanding and skills of the waste bank administrators of RW 04 Benda Baru, Pamulang, in implementing environmental accounting as a basis for transparent and accountable financial management. The implementation method includes initial observation to identify partner needs, training through lectures and practical training in preparing simple financial records, and activity evaluation to measure the level of participant understanding. The results of the activity indicate an increase in participant knowledge regarding environmental accounting concepts, particularly in identifying environmental costs and benefits and preparing simple financial reports relevant to waste bank activities. In addition, participants also demonstrated an increased awareness of the importance of transparency and accountability in financial management. This community service activity has implications for increasing the operational efficiency of the Waste Bank, strengthening financial governance, and supporting environmental conservation efforts and achieving the Sustainable Development Goals (SDGs).
Improving lecturer competence through SAP training to support technology-based learning processes Yongky Rangga Yuda Nugraha; Agus Maulana; Andy Setiawan
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2106

Abstract

The rapid advancement of information technology demands that lecturers develop adaptive skills to implement integrated digital learning systems aligned with industry practices. SAP (Systems, Applications, and Products in Data Processing) is an Enterprise Resource Planning (ERP) software widely adopted in various business sectors and increasingly utilized in higher education. Through this community service program, lecturers received intensive training to understand core concepts, operate key SAP modules, and integrate them into technology-based teaching processes. The program was conducted through several stages: preparation, planning, hands-on training, and evaluation. The results showed a significant improvement in lecturers’ competence in understanding the operational flow of the SAP system and their readiness to apply it in teaching activities. This initiative supports the development of innovative, industry-relevant, and technology-driven learning that enhances digital literacy and pedagogical transformation in higher education.
Feasibility of the environmentally friendly TPSS location selection zone in RT.08, Rorotan Village Debby Syafriyandi; Arfilian Permana Putra; Surya Kurniawan; Wa Ode Nurhaidar; Rosdiana Trialita; Sandrina Hadi Rabbani; Muhammad Syaiful Nurohman; Desty Aulia Maharani
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2156

Abstract

This study was conducted to analyse the suitability of the Temporary Waste Management Site (TPSS) location for the appropriate zone based on population, density, and land area in RT 008, Rorotan Village, Cilincing District, North Jakarta. The purpose of this study was to evaluate the suitability of the current TPSS location and to provide data-based recommendations for a more environmentally friendly site that meets community needs. The methodology used was descriptive quantitative with a direct interview approach with 30 randomly selected respondents. Data were analysed by categorising respondents' answers into three groups: agree, disagree, and neutral regarding the suitability of the TPSS location. The results showed a varied distribution of opinions: 43% of respondents agreed because the location is far from residential areas and its cleanliness is maintained; 37% disagreed because of air pollution and the cramped location; and 20% were neutral. The main conclusion is that the TPSS location in RT 008 is highly unsuitable, as it could cause environmental pollution and health problems. This study recommends constructing a wall to reduce unpleasant odours and expanding the TPSS area to accommodate the increasing volume of waste.
Training on financia statement preparation to enhance accountability in Village-Owned Enterprises (BUMDes) in Rokan Hulu Regency Agung Dinarjito; Azas Mabrur; Hari Sugiyanto
Pengmasku Vol 6 No 1 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i1.2165

Abstract

This community service program aims to enhance the capacity of Village-Owned Enterprise (BUMDes) managers in Rokan Hulu Regency in preparing financial statements in accordance with the Regulation of the Minister of Villages, Development of Disadvantaged Regions, and Transmigration (Kepmendesa PDTT No. 136 of 2022). The main challenges faced by the partners include limited competencies in transaction recording, the preparation of financial statements in line with applicable accounting standards, and the use of non-integrated applications. The program was conducted from August to November 2024 using a Training of Trainers (ToT) approach, technical assistance, and both offline and online mentoring. The methods applied included needs assessment, knowledge sharing sessions, simulations of financial statement preparation using the Microsoft Excel-based PPAK BUMDes Application version 3.8, and hands-on assistance in preparing both unit-level and consolidated financial reports. The results demonstrate a significant improvement in participants’ understanding, with 23 out of 29 participants able to accurately prepare financial statements. The participating BUMDes are now capable of generating income statements, statements of changes in equity, balance sheets, and cash flow statements automatically through the application. Challenges related to initial balance input and profit allocation were successfully addressed through continuous consultation. Overall, this program contributes to improving accountability and transparency in BUMDes financial management and shows strong potential for replication in other regions.

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