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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 85 Documents
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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.
Beyond policy implementation: strengthening capacity building for village sustainable development goals (SDGs) implementation in Cirarab Village Nural Achmad Raainaa; Kiky Andriyani Dwi Pangestuti; Farda Aisyah Devintasari; Youngki Alfian Dinata; Gabiela Gumilang; Sylvia Rijha Putri; Yoga Pratama; Muhammad Barra Marelangga
Pengmasku Vol 6 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i2.2334

Abstract

The implementation of the Village Sustainable Development Goals (SDGs) is part of the government's efforts to realize sustainable village development through data-based planning and community participation. However, the implementation of the Village SDGs in various regions still faces various obstacles, including in Cirarab Village, Legok District, Tangerang Regency. This study aims to describe the implementation of the Village SDGs, identify the obstacles faced, and analyze efforts to improve the implementation of the Village SDGs in Cirarab Village. The study used a qualitative descriptive approach with a case study design. Data were collected through observation, interviews, documentation, and focus group discussions (FGDs) with informants selected by purposive sampling, including the village head, village officials, PKK cadres, and other related parties. Data analysis was carried out using the Miles and Huberman interactive model which includes data reduction, data presentation, and drawing conclusions. The results of the study indicate that the implementation of the Village SDGs in Cirarab Village has not been running optimally. The main obstacles include limited outreach regarding the Village SDGs, low human resource capacity in managing SDG applications, the lack of knowledge transfer after the change of SDGs administrator, and suboptimal institutional structures and data management systems. Based on analysis using George C. Edward III's policy implementation theory, the success of Village SDGs implementation is influenced by four factors: communication, resources, implementer disposition, and bureaucratic structure. Outreach and mentoring activities have increased village officials' understanding of the Village SDGs and resulted in recommendations for strengthening the SDGs Working Group (Pokja SDGs) institution, digitizing data management, increasing apparatus capacity, and providing ongoing mentoring. These efforts are expected to increase the effectiveness of Village SDGs implementation as a basis for participatory, data-driven, and sustainable village development.
From doom spending to smart investing: Financial literacy of gen z and gen alpha towards becoming excellent accountants Riyan Harbi Valdiansyah; Delina Dwi Indah Sari
Pengmasku Vol 6 No 2 (2026)
Publisher : PT WIM Solusi Prima

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54957/pengmasku.v6i2.2335

Abstract

This Community Service Program (PKM) aims to strengthen financial literacy and accounting professionalism among students of SMK Letris Pamulang, particularly Generation Z and Alpha who are digital natives. The main objective is to equip students with critical awareness of distinguishing needs from wants and mastery of digital investment instruments as preparation for the challenges of the Society 5.0 era. The method employed was a two-hour interactive seminar held on November 14, 2025, involving 91 accounting students (22 male and 69 female) from grades X–XII. The seminar emphasized the transformation of accountants’ roles from traditional data processors to strategic business advisors and reliable technology partners. The findings revealed that 58% of students intended to pursue higher education, while 42% planned to enter the workforce directly. Feedback forms using a Likert scale (1–6) showed high scores ranging from 4.38 to 5.19, indicating strong relevance of the seminar content and positive impacts on students’ attitudes toward financial planning and expenditure control. The implications highlight the importance of financial literacy as a foundation for integrity and competitiveness in future accounting careers. Recommendations for future PKM include extending seminar duration, incorporating practical simulations of digital investment, expanding participant coverage across schools, and conducting longitudinal evaluations to measure long-term behavioral impacts.

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