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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 110 Documents
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Utilization of Tubers to Increase The Income of the Tarowang Village Community, Jeneponto District SAHABUDDIN, Romansyah; ROSMAYANTI, Vivit; ASRIFAN, Asrifan; BURHANUDDIN, Burhanuddin
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.v4i3.1647

Abstract

The utilization of tubers as a means to enhance community income in Tarowang Village, Jeneponto Regency. Tubers such as sweet potatoes, cassava, and taro are local commodities with high economic potential if managed properly. Using a community empowerment approach, this study examines the potential for processing tubers into various value-added products, including chips, flour, and ready-to-eat foods. The results indicate that the use of tubers not only increases food diversification but also expands opportunities for household-based micro-enterprises. Through training and mentoring, the community can improve product processing skills, expand market access, and develop local and digital marketing strategies. The increase in community income is reflected in the increased scale of production and the growing demand for processed products in the local market. Furthermore, the use of tubers helps strengthen village food security and reduce dependence on imported food products. This study concludes that the development of tuber-based businesses has significant prospects for improving the economic welfare of the Tarowang Village community. Therefore, synergy is needed between the village government, supporting institutions, and the community to optimize local potential through innovation and business sustainability.
Financial Governance Assistance and Village Potential Optimization Towards an Independent and Prosperous Village in Senganan Village, Tabanan SANJAYA, I Gusti Ngurah; DEWI, A.A. Ayu Erna Trisna; MANUABA, Ida Bagus Made Putra; GUNA, I Gusti Ngurah Adi; DEWI, Gusti Ayu Putu Rosita
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.v4i3.1704

Abstract

Senganan Village, Tabanan Regency, faces fundamental problems in financial governance and village potential management, which hinder the achievement of community independence and prosperity. This Community Service Program (PKM) aims to increase the capacity of village officials in transparent and accountable financial management, as well as optimize local potential to encourage economic independence. The method used is participatory-educational mentoring, including quarterly monitoring and evaluation, outreach, training, and direct involvement in resolving BUMDes issues and budget planning. There has been an increase in village officials' understanding of financial management, the formation of a BUMDes Rescue Team, and the realization of financial governance socialization attended by all village elements. Program outputs have been published through online and print media. Ongoing mentoring is needed to ensure the sustainability of the program and the achievement of an independent and prosperous village
Empowering Wana Kriya MSMEs Through Utilizing Local Wood Into Decoration and Accessory Products LESTARI, Ni Putu Emilika Budi; PRANAJAYA, I Kadek; PUTRI, Putu Yudha Asteria; DEWI, Ni Made Emmi Nutrisia; PRASIANI, Ni Komang; MANDALA, I Gusti Ngurah Agung Kepakisan; MAHADIPTA, Ngurah Gede Dwi; PARAMITA, Ni Kadek Ayu Pradnya; WICAKSANA, Gede Dharma Arya; CAHYONO, Irfan; WIRATAMA, Dhanendra; WIBAWA, Ida Bagus 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.v4i3.1635

Abstract

This community service program aims to empower the Wana Kriya MSME in Pering Village, Gianyar, Bali through the sustainable use of local wood to create economically valuable decorative and accessory products. The activities are carried out through several stages, including socialization, training in creativity and product design innovation, branding training, photography, product identity, and visual content. In addition, training is provided on digital marketing and social media utilization, MSME management, production, and entrepreneurship. The counseling and community empowerment program is carried out with the theme "Building MSMEs Based on Local Resources: Developing a Creative Economy and Sustainability Towards Creative and Competitive Villages." Appropriate technology support is realized through the provision of tools for cutting and finishing funded by a grant from the Directorate of Research, Technology, and Community Service, Directorate General of Research and Development, Ministry of Higher Education, Science, and Technology for Fiscal Year 2025. The application of digital information technology is carried out through the creation of promotional media on Facebook, Instagram, and marketplace integration. The results of the activities show an increase in the ability of partners to produce local wooden decorative and accessory products that are more creative, high-quality, and have a stronger visual identity and digital marketing strategy. This program encourages the development of the creative economy, sustainability, and competitiveness of Pering Village towards a creative village based on local resources.
Global Green Diplomacy Cross-Border Collaboration in Mangrove Conservation as a Blue Carbon Solution LAKSMI, Putu Ayu Sita; PUTRA, I Ketut Johny Pramananda; KUSUMA, A.A Made Indra Wijaya; BAKAR, Mohd Azlan Bin Abu; AGASTIRA, Gusti Ngurah Danan
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

Abstract

The existential challenge of climate change demands urgent solutions, with mangrove conservation emerging as a potent nature-based strategy through the Blue Carbon paradigm. This article explores the transformative concept of "Global Green Diplomacy" through a community service initiative in Bali, Indonesia, employing a Participatory Action Research (PAR) framework. It demonstrates how cross-border collaboration in mangrove conservation transcends mere ecological restoration to become a strategic, scalable, and indispensable Blue Carbon solution. The PAR methodology engaged local communities in five iterative phases: collaborative site assessment, co-design of the conservation plan, capacity building and cross-border knowledge exchange, hands-on implementation embodying the spirit of gotong-royong (cooperation), and participatory monitoring. Results revealed the successful rehabilitation of over 15,000 mangrove saplings across a five-hectare degraded zone, achieving a 78% survival rate. This grassroots action not only restored ecological functions—evidenced by increased biodiversity and a 60% reduction in plastic debris—but also spurred socio-economic transformation, notably through a community-managed ecotourism program. The discussion underscores that this local action gains global significance when linked to Blue Carbon and Green Diplomacy frameworks. The community's stewardship creates a verifiable carbon sink, unlocking opportunities for ethical financing via carbon credit schemes involving international partners. The study concludes that the synergy between local empowerment, cross-border collaboration, and global incentives is key to amplifying climate resilience, effectively turning grassroots action into a sustainable and scalable climate solution.
Risk Management Analysis in Digital Retail Companies PAHLEVI , Davin Prayoga; KAMILA, Shafa; RASSI, Yehezkiel William; CAHYANI, Amelia Putri Indah; MAHARANI, Astriani Puspita; NURAYA, Ahmad Setiawan
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.v4i3.1740

Abstract

This study aims to describe the implementation of risk management in a digital retail company operating in the personal care and household products sector. The research focuses on risk identification, risk assessment, and mitigation strategies implemented by the company in facing the dynamics of the online retail business. The study used a qualitative-descriptive method through interviews with management, observation of operational processes, and review of internal documents. The analysis results indicate that the company faces various risks in human resources, operations, market, competition, and reputation. Assessment using a likelihood-impact matrix places most risks in the moderate category, requiring consistent control to prevent operational disruptions and reduced competitiveness. The company implemented a combination of strategies to strengthen standard operating procedures (SOPs), improve service quality, monitor the market, and fund internal and external risks to maintain business stability. These findings indicate that the implementation of risk management in the digital retail company has been quite successful but still requires ongoing evaluation to make the company more adaptive to changes in the digital business environment.
Tax Accounting and Entrepreneurship Education for Students of SMK Negeri 4 Denpasar as an Effort to Improve Tax Compliance and Entrepreneurial Readiness HARMANA, I Made Dwi; WIRAHARJA, I Putu Gede Satria; ADYATMA, I Wayan Chandra; MAHARANI, Ni Kadek Ditha; CANDRI, I Gusti Ayu
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

Abstract

This Community Service Program (PKM) activity is carried out in collaboration with SMK Negeri 4 Denpasar with the main objective of providing education on tax accounting and entrepreneurship. Through this activity, it is expected that the students will gain better literacy related to the understanding of basic taxation, particularly in the context of tax accounting, as well as basic entrepreneurial skills, so that they can improve their readiness to enter the workforce or create their own independent businesses. Up to this progress report period, the implementation team has completed several stages of activities, namely coordination with the school, preparation of educational materials, and the initial dissemination regarding the importance of tax accounting and entrepreneurship in the digital economy era. The response from the school and students has been very positive, as indicated by the enthusiasm of students during discussion and question-and-answer sessions. This PKM activity is designed using a combination of educational, training, and mentoring approaches. Thus, it is expected that the students will not only gain theoretical knowledge but also have practical skills that can be directly applied. In the next stage, the community service team will continue with intensive training on simple tax accounting recording and business planning simulations based on entrepreneurship. Through this activity, the expected outcomes include the improvement of taxation and entrepreneurship literacy among students of SMK Negeri 4 Denpasar, as well as the creation of a learning product in the form of a simple module that can be used sustainably by the school.
Implementation of a Soap Mixer Machine and Digital Accounting at the Uswah Hasanah Tahfizh School HANDAYANI, Riaty; SETYAWATI, Hari; PRATIWI, Swandya Eka; WICAKSONO, Aryo; ALAMSYAH, Rasyid
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.v4i3.1687

Abstract

This PKM activity was carried out by the UMB team with the Ma'had Tahfizh Uswah Hasanah, located in Ciledug, Tangerang City. Along with the growth in the number of students, which currently reaches 120 students, the Islamic boarding school has developed internal business units, namely a student laundry unit and a minimarket. The first problem is that, to this day, the laundry soap needs have depended on external parties and the use of conventional detergents containing synthetic chemicals such as ABS (alky benzene sulphonate), a harsh surfactant that is non-biodegradable, thus potentially polluting the water (Suryani & Fitria, 2020). The second problem is that the boarding school does not yet have an integrated accounting application system to record and manage financial transactions. To address these two problems, the PKM team provided appropriate technology, namely a soap mixer machine with green cleaning raw materials. The second was accounting digitalisation in the form of Accurate Desktop, to ensure accurate and transparent financial records. The results of the activity showed an improvement in the knowledge and skills of the pesantren staff and students, both in producing green cleaners and in implementing accounting digitalisation. Thus, this activity contributed to increasing economic independence, operational efficiency, and environmental awareness at Ma'had Tahfixh Uswah Hasanah.
Go Global with Digital Technology-Based Financial Reporting HAPSARI, Dini Wahjoe; MURTI, Galuh Tresna; SOMA, Mukti; DAMAYANTI, Nensi; FIRMANSYAH, Irvan Wahyu; ROSA, Abigail Ratna; BALDA, Safira
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.v4i3.1770

Abstract

Sugihmukti Tourism Village is a destination offering natural beauty, educational activities, and local wisdom as its main attractions for tourists. However, despite this enormous potential, administrative management and business process recording remain poorly organized and documented. In response to this situation, efforts were made to increase the capacity of tourism village managers to implement a more efficient digital financial recording and reporting system. Through training and mentoring activities, the team helped managers understand the preparation of financial reports based on MSME standards and introduced the SIABDES Maxi application, which has been tailored to the characteristics and needs of the village. The results of a questionnaire evaluation showed that participants stated that the materials provided were appropriate to their needs, the training delivery was interesting and easy to understand, and the implementation time was deemed effective. Furthermore, the managers hope that similar activities can continue as the need for digitalization of tourism village management increases. This program is expected to strengthen accountability, improve financial governance efficiency, and become a strategic step towards more professional and globally competitive tourism village management.
Utilization of Innovative Design and Production Technology to Support Coconut Milk Bonbon MSMe in Bandar Khalipah Village FEBRIANDA, Annisa; CINDY, Cindy; IVANKA, Karin Aribi; NASUTION, Nona Azzahra; 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.v4i3.1781

Abstract

The Bonbon Santan Micro, Small and Medium Enterprise located in Bandar Khalipah Village, Deli Serdang Regency, is a traditional food business that has great potential to support the local economy. However, MSMEs face various challenges, ranging from limited production technology, capital, business management skills, to suboptimal marketing strategies. This community service program was implemented using a Participatory Action Research (PAR) approach to provide real solutions through training, mentoring, and the application of simple innovations. The results of this activity show an increase in production capacity after the introduction of coconut milk extractors, improved product quality that is more hygienic and consistent, and labor efficiency. In terms of marketing, distribution, which was previously limited to the village area, has been expanded to souvenir shops in Medan and several other areas such as Padang, Aceh, and Pekanbaru. In addition, the application of digital marketing through social media has also supported increased sales. This activity not only impacted business capacity but also empowered the surrounding community through involvement in production and packaging. Therefore, the sustainability of the program with capital support, advanced training, and strengthening of the distribution network is key to Bonbon Santan MSME's ability to compete regionally.
Empowerment of Indigenous Peoples Through Empowerment of Indigenous Institutions in Natural Resource Governance JACOB, Ananias Riyoan Philip; TIRAN, Rex; MUSKANAN, Frans Wilmat
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

Abstract

Indigenous peoples play a vital role in the sustainable management of natural resources, drawing upon local wisdom that has been passed down through generations. Customary institutions are essential for upholding cultural values, customary law, and the management of customary forest areas that are integral to their way of life. However, forest governance policies over recent decades have frequently overlooked their contributions, restricting access to and control over indigenous territories. A notable example is the alteration of the status of customary forest areas in Mutis-Timau National Park in East Nusa Tenggara, which were historically managed by the Dawan tribe through a customary prohibition system. While the designation as a national park offers conservation advantages, it has social implications for the indigenous peoples reliant on these forests. To tackle this issue, this initiative proposes a strategy aimed at reinforcing customary institutions as the primary actors in natural resource governance, utilizing a participatory approach rooted in local wisdom. The proposed solutions include: (1) enhancing the capacity of indigenous institutions, (2) fostering collaboration between indigenous peoples and governmental bodies, (3) promoting sustainable economic development based on natural resources, and (4) providing environmental education for the younger generation within indigenous communities.

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