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Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat
Published by Indonesia Strategic Sustainability
ISSN : 28097947     EISSN : 28290771     DOI : 10.38142/ahjpm
Core Subject : Humanities, Social,
Humanities Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences
ruang lingkup Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat yaitu, Akuntansi yang merupakan sebagai kegiatan kepada masyarakat yang memberikan manfaat dan pembangunan yang berkelanjutan yang meliputi UMKM, Pembinaan Desa, Akuntansi Desa, Dampak Teknologi bagi masyarakat Desa dan penelitian lainnya; Humaniora, yang mempelajari tentang cara membuat atau mengangkat manusia menjadi lebih manusiawi dan berbudaya. Hukum dan Pemberdayaan Masyarakat, Hukum dan Masyarakat, Pelayanan Hukum, dan Bantuan Hukum.
Arjuna Subject : Seni dan Humaniora - Seni dan Humaniora (Lain-Lain)
Articles 106 Documents
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Wise Social Media Education Based on the ITE LAW at SMP Negeri 12 Denpasar SANCAYA, I Wayan Werasmana; SAPUTRA, I Komang Adi Kurniawan; DARMA, I Gede Wira
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1595

Abstract

The development of digital technology has had a significant impact on student interaction patterns at the junior high school level. Social media has become a primary platform for students to communicate, but on the other hand, minimal digital literacy and poor legal understanding make them vulnerable to negative behaviors such as spreading hoaxes, cyberbullying, and violating communication ethics. This community service activity aims to provide wise social media education based on the Electronic Information and Transactions Law (UU ITE) to students of SMP Negeri 12 Denpasar. The implementation method included interactive seminars, group discussions, and case study simulations designed with a participatory approach. Evaluation was conducted through pre- and post-tests to measure improvements in students' knowledge and behavioral reflections. The results of the activity showed a significant increase in students' understanding of digital literacy from 45% to 82% and knowledge of the ITE Law from 20% to 75%. In addition, students' attitudes towards cyberbullying and negative content on social media experienced positive changes, as reflected in their increased awareness of not spreading hoaxes, avoiding hate speech, and using social media more responsibly. This program not only improves students' understanding but also benefits schools and parents by supporting their children's digital activities. Therefore, this activity serves as a model that can be replicated in other schools to strengthen digital literacy, legal awareness, and develop wise social media character among teenagers.Perkembangan teknologi digital telah membawa dampak signifikan terhadap pola interaksi siswa di tingkat sekolah menengah pertama. Media sosial menjadi ruang utama bagi siswa untuk berkomunikasi, namun di sisi lain, minimnya literasi digital dan rendahnya pemahaman hukum membuat mereka rentan terjebak dalam perilaku negatif seperti penyebaran hoaks, cyberbullying, serta pelanggaran etika komunikasi. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan edukasi bijak bermedia sosial berbasis Undang-Undang Informasi dan Transaksi Elektronik (UU ITE) kepada siswa SMP Negeri 12 Denpasar. Metode pelaksanaan meliputi seminar interaktif, diskusi kelompok, dan simulasi studi kasus yang dirancang dengan pendekatan partisipatif. Evaluasi dilakukan melalui pre-test dan post-test untuk mengukur peningkatan pengetahuan serta refleksi perilaku siswa. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pemahaman literasi digital siswa dari 45% menjadi 82% serta pengetahuan mengenai UU ITE dari 20% menjadi 75%. Selain itu, sikap siswa terhadap cyberbullying dan konten negatif di media sosial mengalami perubahan positif, yang tercermin dari meningkatnya kesadaran mereka untuk tidak menyebarkan hoaks, menghindari ujaran kebencian, dan menggunakan media sosial secara lebih bertanggung jawab. Program ini tidak hanya meningkatkan pemahaman siswa, tetapi juga memberi manfaat bagi sekolah dan orang tua dalam mendampingi aktivitas digital anak. Dengan demikian, kegiatan ini menjadi model yang dapat direplikasi di sekolah lain guna memperkuat literasi digital, kesadaran hukum, serta pembentukan karakter bijak bermedia sosial di kalangan remaja.
Optimization of Financial Management and Management of the Cupu Manik Sedana Waste Bank in Dangin Puri Kaja Village MARTINI, Ni Putu Riski; PRILIANDANI, Ni Made Intan
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1597

Abstract

Waste management is a complex issue faced by various regions in Indonesia, including Bali Province, where organic waste dominates the household waste composition. In response, Dangin Puri Kaja Village established the “Cupu Manik Sedana” waste bank in 2022, aimed at transforming waste into resources of economic value while reducing its environmental impact. Despite this initiative, several challenges hindered its operations: (1) financial records were poorly organized and lacked systematic bookkeeping, (2) human resources had limited skills in management and production, and (3) there was a need for education and training in processing organic waste into Liquid Organic Fertilizer (POC). To address these issues, a community service program was designed to empower the waste bank by strengthening financial literacy, improving human resources, and providing practical training in waste utilization. The methods implemented included participatory mentoring, structured counseling, and hands-on practice. Training in financial literacy introduced partners to basic accounting principles, daily transaction records, and financial reporting using Microsoft Excel and the Sepran cash book application. Human resource development focused on time management, division of labor, and enhancing productivity among group members. Additionally, practical workshops on POC production provided participants with the skills to convert kitchen waste into valuable fertilizer, reinforcing the principles of reduce, reuse, and recycle.
Productivity Improvement Strategy Through Participatory Approach, Digital Marketing, and Occupational Safety in Knife Craftsmen Groups in Sukawati Village, Gianyar DEWI, A A I Krisna Gangga; KURNIAWATI, Ni Pitu Ayu Tika; NURAK, Anastacia Patricia Novlina; ARTINI, Ni Putu; ISWARI, A A Esti Widya
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1602

Abstract

The Swandya Prapen knife craftsmen group in Sukawati Village plays a significant role in the local home industry sector but faces challenges in marketing, occupational safety, and productivity. This community service program aimed to empower the craftsmen group by implementing digital marketing strategies, providing occupational health and safety (OHS) training, and utilizing a participatory approach to enhance their productivity. Activities included hands-on training, technical guidance, and collaborative evaluation based on the group’s specific needs. The program successfully increased the craftsmen’s ability to promote their knives through digital platforms, improved workplace safety practices, and fostered stronger teamwork within the group. As a result, the productivity and market competitiveness of the Swandya Prapen knife craftsmen improved significantly. In addition, the artisans became more aware of the importance of adopting personal protective equipment and maintaining a safe workspace to sustain their long-term health and performance. The participatory approach also encouraged more active involvement of members in decision-making, strengthening ownership and commitment to shared goals. This initiative highlights the effectiveness of combining digital tools, safety measures, and participatory methods in advancing the sustainability and growth of traditional knife-making communities while simultaneously preserving cultural heritage and empowering local economies.
Financial Education for the Muncan Village Community Through Digital Media JAYAWARSA, Anak Agung Ketut; SAPUTRA, Komang Adi Kurniawan; NARINDRA, A.A. Ngurah Mayun
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1603

Abstract

This community service program aims to improve financial literacy in the Muncan Village community through the use of digital media. The majority of residents work in the agricultural and MSME sectors, with low financial literacy and limited access to formal financial information. The blended learning method used combines offline workshops and online mentoring via WhatsApp groups. Educational materials were delivered through animated videos, infographics, and posters tailored to the local context. The results showed an average increase in financial literacy of 42%. Eighty percent of participants understood the risks of saving at home, 75% understood the difference between saving in a bank and a piggy bank, and 70% could recognize the characteristics of illegal online loans. Furthermore, 25 participants began recording their finances, and 15 opened their first bank accounts. Digital media successfully transformed from a medium of entertainment into an educational tool, with the "Sele Muncan" WhatsApp group serving as a platform for ongoing learning. This program demonstrates the effectiveness of a contextual and participatory approach in improving financial literacy and community empowerment in the digital era.
Empowering MSMES in Sumerta Kauh Village to Support Decent Work and Economic Growth INDRIYANI, Ni Made Vita; PUTRA, I Gst. B. Ngr. P.
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)-I
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1614

Abstract

The development of micro, small, and medium enterprises (MSMEs) is the goal of multi-stakeholder partnerships. In the context of business groups, these partnerships will provide access to resources, knowledge, and broader networks. The partnership program aims to empower MSMEs in Sumerta Kauh Village. Sumerta Kauh Village is located in the East Denpasar District, Denpasar City, Bali Province. MSMEs in Sumerta Kauh Village are skilled in making Balinese snacks, but their production process is not continuous. Production. This program is implemented through training provided by experts. Experts first understand the manufacturing process for MSME products. After that, training is provided, providing materials on production and packaging. It is because the majority of group members work in offices, resulting in the group's suboptimal performance. Several issues exist within MSMEs, including: 1) Monotonous production and a lack of innovation, 2) Poorly organized accounting records, and 3) Lack of training and outreach for human resource development. Therefore, empowerment of MSMEs in Sumerta Kauh Village is necessary to support decent work in line with MSME objectives and to increase MSME economic growth.
Dishwashing Soap Making Training and Promotion to Improve Household Economy in Medan Krio Village SINAGA, Anisa Paujiah; MELATI, Melati; KHAIRUNNISA, Salsabillah Zahwa; MIERA, Zahra Fatin; AISYAH, Siti
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)-
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1634

Abstract

The dishwashing liquid soap-making training is a form of community empowerment activity aimed at improving skills while also creating business opportunities for the residents of Medan Krio Village in Hamlet IV. This activity is driven by the community’s need for affordable, eco-friendly, and economically valuable household products. The training process was carried out through counseling, demonstrations, and hands-on practice, enabling participants not only to gain theoretical understanding but also to be able to produce dishwashing liquid independently. The methodology applied was based on the Service-Learning model, which emphasizes practical components using an experience-based learning concept. To achieve these objectives, an assessment was conducted through action tests that demonstrated how to make dishwashing liquid soap as well as promotional strategies on social media platforms. The UINSU KKN team conducted ongoing guidance on creativity, which we implemented under the title: “Dishwashing Liquid Soap-Making and Promotion Training to Improve Household Economy in Medan Krio Village.” Thus, the dishwashing liquid soap-making training is expected to become one of the sustainable community empowerment strategies in Medan Krio Village, particularly in Hamlet IV.
Improving Fishermen's Productivity and Sustainability Through Digitalization of Accounting, Marketing, and Utilization of Fisheries Science in the Segara Ayu Kedonganan Fishermen Group DEWI, Kadek Goldina Puteri; WAHYUNI, Ni Made; PRATAMA, Gede Agus Surya
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)-
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1653

Abstract

This community empowerment program aimed to enhance the productivity and sustainability of the Segara Ayu Kedonganan Fishermen Group by integrating digital accounting systems, digital marketing strategies, and fisheries science applications. The program addressed key challenges in financial management, marketing, and sustainable fisheries practices. The program adopted a participatory and educational approach to ensure that members of the Segara Ayu Kedonganan Fishermen Group were not merely passive recipients of assistance but were actively engaged in every stage of the process. Through a five-stage participatory approach—preparation, socialization, integrated training, field implementation, and evaluation—fishermen adopted digital financial recording, expanded online marketing channels, and improved post-harvest processing techniques. The outcomes included increased financial literacy, market access, product diversification, and environmental sustainability practices. The program also fostered collaboration between academia and local communities, contributing to the Sustainable Development Goals (SDGs) related to economic growth, responsible consumption, and life below water. The implementation of the program has proven to be highly effective in enhancing the business capacity and operational efficiency of the Segara Ayu Kedonganan Fishermen Group.
Enhancing the Creative Economy Potential Through the Empowerment of Visual Art Entrepreneurs: A Case Study of MSMEs in Bona Village, Blahbatuh District, Gianyar Regency DEWI, I Gusti Ayu Agung Istri Sari; PURNAMAWATI, Ida Ayu Putu Santi; VIDYANTARI , Putu Kemala
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)-
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1665

Abstract

This community service activity was conducted under the Community-Based Empowerment (PBM) scheme, focusing on assisting creative visual art MSMEs (Micro, Small, and Medium Enterprises) of ARTPM BALI located in Bona Village, Blahbatuh Subdistrict, Gianyar Regency. These enterprises face several fundamental challenges, particularly in production management, marketing, and financial management. The program’s activities included providing production equipment (such as sewing machines, grinders, drill bits, and other supporting tools), training on the use of digital marketing technology through social media and e-commerce platforms, production management training, and the introduction of simple financial recording applications to support better cash flow management. The implementation of the program has shown positive outcomes. In the production sector, partners have improved work efficiency and product quality through the use of new equipment. In marketing, partners have become more active in promoting their products via social media and are exploring marketplace platforms as distribution channels. In financial management, partners have started to record daily transactions using digital applications, resulting in better cash flow control. Overall, this ongoing community service initiative has successfully enhanced the partners’ capacity to manage their businesses in a more modern and professional manner. Active participation of the partners in every stage of the program has been a key factor in its success. However, further stages are still required, particularly in providing continuous mentoring, strengthening branding, and conducting implementation monitoring to ensure long-term and sustainable impacts.
Synergy of Physical, Mental, Financial, and Environmental Health in Support of Sustainable Development Goals (SDGS) PASUPATI, Bayu; LAKSMI, Putu Ayu Sita
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)-
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1666

Abstract

The 2025 Community Service Program – Community Empowerment by Warmadewa University Students (KKN-PMM) in Belantih Village, Kintamani District, Bangli Regency, was held for one month with the theme "Synergy of Physical, Mental, Financial, and Environmental Health in Supporting the Sustainable Development Goals (SDGs)." Involving 25 students from various disciplines, this program was designed to address multidimensional problems identified through village situation analysis, including low mental health literacy, suboptimal waste management, limited diversification of locally based economic products (coffee and oranges), low financial literacy, and challenges in basic education (reading, writing, and arithmetic). Implementation methods included direct education, participatory training, ongoing mentoring, and cooperation activities. The program results showed a significant increase in community understanding of mental health, the application of the 3R principle (Reduce, Reuse, Recycle), innovative product processing skills (coffee cake and orange wine), the ability to manage household finances, and children's learning progress. This program directly contributes to the achievement of several SDGs, such as SDG 3 (Health and Well-Being), SDG 4 (Quality Education), SDG 5 (Gender Equality), SDG 8 (Decent Work and Economic Growth), SDG 12 (Responsible Consumption and Production), and SDG 13 (Addressing Climate Change). The program's success is supported by close collaboration between students, village officials, educational institutions, and the community. This article concludes that a holistic and locally based approach is key to successful community empowerment. It is recommended that the village government and universities continue their partnership to ensure the program's sustainability.
Strategies for Developing Household Financial Management and Strengthening Entrepreneurial Intention for Recipient Members of the Family Hope Program in West Denpasar – Bali PRAMANA, Made Surya; PUTRA, I Putu Iwan Pramana; IDAWATI, Ida Ayu Agung; BARRETO, Vital Nascimento
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 3 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Oktober – Januari 2026)-
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i3.1674

Abstract

Pemecutan Kelod is one of the villages in Denpasar city that is the target of assistance from the Indonesian government program. The assistance program provided to the Pemecutan Kelod village community is the Family Hope program. The family hope program aims to improve the welfare of the community and enable them to escape from poverty. Improving the community's abilities and skills needs to be done to maximize financial independence. This international collaborative service program aims to increase public understanding of financial literacy, financial management and interest in independent entrepreneurship. The target of this program is the community that receives assistance from the Family Hope program in Pemecutan Kelod Village, Denpasar City. The methods used were initial observation, in-depth interviews, group discussion forums, training and education, pre-tests and post-tests. The outcome and goal of this international collaborative community service program was to educate people about the importance of financial literacy in managing household and small business finances, as well as to increase community interest in entrepreneurship using their existing capital and skills. The program was successful, and post-test results indicated that the community understood the importance of financial literacy and independent entrepreneurship.

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