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INDONESIA
COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Published by Publikasi Indonesia
ISSN : 27985652     EISSN : 27985210     DOI : 10.36418/comserva
Core Subject : Economy, Humanities, Education, Social, Engineering,
Humanities Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences
The mission of COMSERVA : Indonesian Jurnal of Community Services and Devleopment as the result of community services activities. The activities are including the implementation of science development and applied technology to empower society and realize sustainable development. The journal highlights the existing issues that happened in various fields to empower the community. The issues including, but not limited to, increasing the community capacity, applying appropriate technology, applying research result in the community, improving the people knowledge, and also the innovation in the purpose to empower people.
Arjuna Subject : Umum - Umum
Articles 2,399 Documents
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Upaya Guru Madrasah Tsanawiyah DDI Padanglolo Tingkatkan Minat Siswa Kelas VIII pada Mata Pelajaran Fiqih Hanawiah hanawiah
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.276

Abstract

Studying and understanding Fiqh subjects for students is very important, because this knowledge will be applied directly in daily life, so it is necessary to cultivate interest in learning in these subjects. With interest, students will be more interested and enthusiastic during the learning process, the greater the interest of students, the easier it will be to understand the lesson. This study’s purpose is knowing the teacher's efforts and to find out the obstacles faced by teachers in order to increase the learning interest of class VIII students in Fiqh subjects at Madrasah Tsanawiyah DDI Padanglolo. The research method used is a qualitative method, namely data collection in a natural setting with the intention of interpreting the phenomena that occur where the researcher is the key instrument, sampling of data sources is carried out purposively and snowball, collection techniques are triangulation, data analysis is qualitative, where the research results qualitative emphasizes more on meaning than generalization. The analysis of qualitative research data from the Miles and Huberman model was carried out through the steps of 1) Data reduction, 2) Datadisplay, 3) Drawing conclusions or verification. The results of this study are to increase the interest of class VIII students in the subject of Fiqh at Madrasah Tsanawiyah DDI Padanglolo through the provision of motivation, the use of various learning methods (lectures, discussions, practices, etc.), as well as providing advice. The obstacles faced are the character of students, lack of student awareness and lack of learning support tools.
Peningkatan Kualitas Pembelajaran IPS Melalui Model Pembelajaran Teams Games Tournament (TGT) Siswa 4 Kelas III SDN 19 Salimpaung Yulihartuti
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.277

Abstract

The problem in this study is whether the learning outcomes of third grade students of SD Negeri Salimpaung can improve through the use of the Teams Games Tournament (TGT) Cooperative Learning Model. The purpose of this study was to improve the learning outcomes of third grade students of SD Negeri Salimpaung. The research method used was the class action research method (PTK) which was carried out at SD Negeri Salimpaung in the 2019/2020 academic year for Class III students totaling 26 students. The research design used is Classroom Action research. This research was carried out for two actions (cycles). Each action includes planning, implementation, observation and reflection. Data collection techniques through learning outcomes tests. The results showed that there was an increase in learning outcomes through the use of the Cooperative Learning Model of Teams Games Tournament (TGT) class III SD Negeri Salimpaung. The increase in this study is quite significant, namely from the average learning outcomes of cycle I of 71.25% to 80.42% in cycle II or an increase of 9.17%. The increase also occurred in the completeness of learning outcomes classically, from 60% in cycle I increased to 85% in cycle II or an increase of 25%. This means that the results obtained have met the criteria for classical student learning completeness as set out in the indicators of this study, namely 80% and the completeness of individual learning outcomes of 65.
Analisis Motivasi Belajar Mahasiswa Terhadap Pembelajaran Online Nurullah Sururi Afif nurullah; Putie Maharani Basa; Anantha Zakharia
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.278

Abstract

During the pandemic, face-to-face learning activities are reduced or even eliminated. Teaching and learning activities at schools and campuses are carried out online, where the teaching and learning process between educators and students is carried out through the internet network. In tertiary institutions, online learning is also applied. Changes in teaching and learning activities that were previously carried out face-to-face to online, of course, are a challenge for lecturers and students. With the implementation of online learning, adjustments in various ways must be made. The research was conducted on students of Bina Sarana Informatika University, Slipi Campus. Online learning activities are welcomed by students, where online lectures make students more comfortable studying because they are done at home and students feel more independent in learning when online lectures
Penghematan Pajak Melalui Penyajian Laporan Keuangan Entitas Berorientasi Non-laba di Indonesia John Pieter john
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.279

Abstract

Non-profit oriented (non-profit) entity is an entity that is engaged in public service that does not aim to make a profit. These non-profit oriented entities are usually established by the public or managed by the private sector. There are many forms of non-profit entities in Indonesia, one of which is the Perhimpunan Pemilik dan Penghuni Satuan Rumah Susun (P3SRS). P3SRS is formed as a representative of the owners and residents of the apartment to maintain the shared building, and other administrative tasks required as part of the occupancy obligations in the apartment area. Although the goal is not to make a profit, an excess difference between income minus expenses can occur, and can result in income tax payable. This research was conducted to find out how to save income tax payable through the presentation of financial statements by combining the applicable Financial Accounting Standards and related tax regulations. This research is a qualitative research using the case study method in the process of presenting the Financial Statements of P3SRS Maju Jaya Apartments for the 2018 period with a comparison in 2017. The data source comes from primary data in the form of interviews and secondary data in the form of P3SRS internal data. The results of the study indicate that the application of accounting and tax policies through the preparation of financial statements can save the tax burden on income.
Pembuatan Video Edukasi Bijak Bermedia Sosial Bagi Masyarakat Desa Jagasatru Kabupaten Cirebon Sukma Iva Frederick; Imam Lewi Silalahi; Desto Samro Johannes Sinaga; Albertus Yan Rayen Mulyadi Putra; Marselinus Firstio Ivan Xaveri
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 3 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i3.280

Abstract

We do this community service activity to provide education about social media wisdom to the people of Jagasatru Village, Pekalipan District, Cirebon Regency. This service needs to be done because the people of Jagasatru Village often experience anxiety due to the spread of hoax information and other social media problems such as provocation actions. Based on the observations made, the people of Jagasatru Village, Pekalipan District, began to actively use social media in their daily lives. Starting from children to the elderly, It is undeniable that this pandemic has resulted in a significant increase in the use of social media. For this reason, education is needed to help the people of Jagasatru Village by making educational videos about using social media wisely. The methods used in this service include socialization with counseling techniques by providing material in the form of educational videos and power points about social media wisdom given to the people of Jagasatru Village by as many as 30 people. In addition, the data collection technique used is quantitative by conducting interviews to obtain information, then giving a post test, and then it will be analyzed descriptively and displayed in the form of a diagram. This dedication has resulted in an increase in public understanding of using social media wisely in everyday life. Besides that, the use of social media can provide good benefits.
Akuntansi Sebagai Alat Perencanaan Doni Wirshandono Yogivaria
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.281

Abstract

This study aims to help stakeholders who use manual bookkeeping and introduce simple accounting as a planning concept in the future with Excel tools as program assistants. This study uses a research design. Analysis is used for system development in business processes, problem identification, and information needs analysis. The results achieved are the concept of recording purchases, receivables and cash disbursements to overcome the problems that exist in the company. The conclusion of the study is that the use of the Excel program can accelerate the financial process and minimize efficiency as well as the basis for further accounting programming as a planning tool in companies. Accounting is applied to basically all aspects of strategic management, so that accounting functions as a tool in strategic management.
Pemanfaatan Limbah Tempe Menjadi Media Tanam dan Pupuk Organik Cair (Poc) yang Bernilai Ekonomi di Kelurahan Putat Jaya Oki Nur Hidayah; Hanafilah Chayatul Fatihah; Erlita Alif Mawadah; Mayndra Puji Pangestu; Kinanti Resmi Hayati
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.282

Abstract

UMKM produce Tempe to be sold to various grocery stores and markets located in Putat Jaya Village, in Tempe Bang Jarwo UMKM have problems with tempe waste, namely soybean skin dregs and water used to wash soybean skins, soybean skin waste will be sold to be used as animal feed, but the production of soybean husk waste is more than those who buy it, so if the soybean husk waste is still there it will be thrown away as well as the water used for washing soybean skin. Instead of being disposed of carelessly and causing environmental pollution, tempe waste will be processed into planting media for soybean husk waste and liquid organic fertilizer (POC) for wastewater used for washing soybean skins. Planting media and liquid organic fertilizer (POC) provide additional income for the processors, namely the tempe Bang Jarwo UMKM and the surrounding community. Routine training and assistance continues to be carried out so that the Tempe Bang Jarwo UMKM as well as the surrounding community are able to achieve results and have independence in the production of planting media and liquid organic fertilizer (POC) that are suitable for sale to meet market needs.
Implementasi Materi Kisah Nabi pada Mata Pelajaran Pendidikan Agama Islam Menggunakan Media Audio Visual di Kelas IV Sdn 008 Tambusai Utara Riau Dewi Rafi Martini; Romelah romelah
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.283

Abstract

The purpose of this study was to describe the learning objectives of Islamic Religious Education on the material of the story of the Prophet using audio-visual media in class IV SDN 008 Tambusai Utara Riau and its implementation and results. This research approach uses qualitative research with a case study type, carried out at SDN 008 Tambusai Utara, Jalan Pelajar Simpang Genjer, Tanjung Medan Village, North Tambusai District, Riau. Informants in this study were PAI teachers and 9 fourth grade students. While the data collection techniques by observation, interviews, and documentation. In this study using data analysis techniques, namely data reduction, data presentation, and drawing conclusions. The results showed that the first, the teacher's goal in using audio-visual media for the story of the Prophet in the subject of Islamic Religious Education in class IV SDN 008 Tambusai Utara Riau is to increase students' understanding of the subject of Islamic Religious Education. Therefore, with the existence of audio-visual media, the teacher hopes that it can encourage students' learning motivation, clarify and simplify the material in a simple way, and will be easy to understand. Second, the process of implementing the Prophet's story material on the subject of Islamic Religious Education using audio-visual media in grade IV SDN 008 Tambusai Utara Riau. the story of the Prophet, speakers, and worksheets. Third, the results of the implementation of the Prophet's story material in the subject of Islamic Religious Education using audio-visual media in class IV SDN 008 Tambusai Utara Riau, which has 9 students consisting of six boys and three girls, on average, fourth grade students get the results. learning well by obtaining a score frequency of 75-80 compared to before the teacher implemented audio-visual media as a learning tool for Islamic Religious Education, which scored below the KKM with a score frequency of 60-65.
Peran Kepercayaan dalam Memediasi Pengaruh Keadilan Pajak terhadap Kepatuhan Wajib Pajak Natalis Sinulingga
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 5 (2022): COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i5.285

Abstract

This study aims to determine the role of trust in mediating the impact of tax justice on taxpayer compliance in Jakarta. Accidental sampling is the method used to get 100 respondents. Data collection was done by using a questionnaire. The technique used is data analysis with mediating variable regression. Based on the results of the analysis, it can be seen that the role of trust in communicating tax justice has a positive effect on taxpayer compliance.
Pelatihan Kepemimpinan Sebagai Bentuk Peningkatan Kinerja Di PT. Fumira Linda Purnamasari
COMSERVA : Jurnal Penelitian dan Pengabdian Masyarakat Vol. 2 No. 4 (2022): COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/comserva.v2i4.287

Abstract

unning a company is not easy without a leader. It is not easy to find a leader and also make him able to run a company so that the company can generate a lot of profit and can last a long time. Once there are leaders, they must continue to be trained so that their quality is maintained. To maintain them, the existing leaders must be given training. Inside PT. Fumira which consists of many units, it takes many leaders to manage the company in order to survive. PT. Fumira needed a reliable leader. For this reason, skilled leadership is required in carrying out internal and external tasks. It is not easy to run, it takes a lot of skills, one of which is leadership training. By involving all the leaders in each must always be added to the knowledge of leadership. Likewise for the leadership at P.T Fumira. For this reason, the community service team from Esa Unggul University supported by lecturers who are reliable in their fields provide leadership knowledge to leaders at PT. Fumira

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