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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 155 Documents
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Accounting Training and Mentoring “Accounting Goes to School” for High School Students in South Tangerang Irma Paramita Sofia; Fitriyah Nurhidayah; Farhan Fadil Ghifari
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v5i1.1543

Abstract

One of the key challenges we face in the modern era is the increasing openness not only in the movement of goods and services but also in the global labor market. Accounting knowledge is very important for personal life and future careers. Accounting knowledge is not only used for business purposes but also as a basis for effective calculations. However, not a few students, including college students, have difficulty learning accounting. The partner of this community service activity is SMA Yadika 5, South Tangerang. This activity was carried out to guide application-based financial accounting learning, and also to increase the understanding of financial accounting concepts, namely those of SMK Negeri 2 Pondok Aren South Tangerang, who participate in financial accounting tutoring activities.  Department of Accounting Universitas Pembangunan Jaya has carried out an activity devoted to the community. The material provided covers accounting practice questions, a finance-based application.
Strengthening Financial Accountability through Administrative Governance Reform: Capacity Building for BUMDes Administrators in Bacan Suriana AR Mahdi; Rusman Soleman; Septy Indra Santoso; Meliana; Mahardika Catur Putriwana Malik
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v5i1.1769

Abstract

Village-Owned Enterprises (BUMDes) are strategic policy instruments designed to promote village economic independence, increase village original income, and optimize the sustainable use of local potential. This community service program aims to analyze the implementation of administrative governance reforms to strengthen the financial accountability of Village-Owned Enterprises (BUMDes) in Bacan through a capacity-building approach. The main problems faced by BUMDes are weak administrative systems and limited managerial capacity in financial recording and reporting. The community service method uses a participatory approach that involves training and mentoring BUMDes managers. The results of the community service program indicate that administrative governance reforms contribute significantly to increasing BUMDes financial transparency and accountability. This community service program emphasizes the importance of strengthening institutional capacity as an initial strategy in realizing professional and sustainable BUMDes.  The key findings of this service demonstrate that prior to the intervention, weaknesses in BUMDes' financial accountability were not solely due to limited capital or business scale, but rather to the low quality of administrative governance and the human resource capacity of managers.
Empowerment of Sekar Jepun VCO KWT to Increase Production and Business Capacity in Penglipuran Village, Bangli Regency L.G.P Sri Eka Jayanti; I Ketut Selamet; A. A. Sri Purnami
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 5 No. 1 (2026): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Februari – Mei 2026)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v5i1.1999

Abstract

Virgin Coconut Oil (VCO) is a processed coconut product with high economic value and is widely used in the health, beauty, and food sectors. One VCO business group in Bangli Regency is the Sekar Jepun VCO Women Farmers Group (KWT) located in Penglipuran Village. This KWT has significant potential in developing local product-based businesses, but still faces various obstacles such as limited business management, rudimentary financial records, limited access to capital, and minimal use of digital marketing. To address these issues, community service activities were designed through participatory-based training and mentoring programs. These activities aimed to improve the knowledge and skills of group members in business management and digital marketing. The implementation method was carried out through socialization, training, practice, and direct mentoring related to creating simple bookkeeping, preparing credit application proposals, and utilizing social media as a digital marketing tool. The results of the activities showed an increase in participants' understanding of business management and digital marketing. The average score for understanding business management increased to 3.06 and digital marketing increased to 3.13 after mentoring. This program has a positive impact on improving the group members' abilities in managing their businesses professionally and expanding the marketing of VCO products through digital media.
Community Participation in the Village Fund Direct Cash Assistance (BLT-DD) Distribution Program in Munung Village, Jatikalen Subdistrict, Nganjuk Regency Asfadina Assabila; Budi Santosa
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.v4i3.2000

Abstract

This study aims to analyze community participation in the Village Fund Direct Cash Assistance (BLT-DD) Program in Munung Village, Jatikalen District, Nganjuk Regency. The focus of the study covers four stages of participation based on the theory of Cohen & Uphoff (1977): decision-making, implementation, utilization of results, and program evaluation. The study used a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. Informants included the village head, the Village Consultative Body (BPD), the heads of the RT/RW, recipient communities, and non-recipients of BLT-DD. The results showed that at the decision-making stage, participation was carried out through the Village Deliberation (Musdes) forum involving the village government, BPD, and RT/RW. At the implementation stage, participation was realized through the provision of information during data collection and involvement in the distribution process. At the utilization stage, 29 Beneficiary Families utilized the assistance for basic household needs. At the evaluation stage, the community was involved through the Musdes forum to provide responses and input. Overall, community participation takes place through a targeted division of roles between the village government, BPD, RT/RW, and the community, so that program implementation runs transparently and on target.
Implementation of a Social Emotional Learning-Based Psychoeducation Program to Improve Friendship Quality Among Adolescents Blesya Flaratu Risa; Ellen Chai; Jesica Elisabet BR Tarigan; Pamela Hendra Heng; Hanna Christina Uranus
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.v4i3.2001

Abstract

High-quality friendships are an important factor in adolescents' social and emotional development. However, observations and interviews at KK Orphanage revealed several social relationship problems, including unresolved conflicts, communication misunderstandings, social rejection, and low openness in interaction. These conditions were reinforced by the pre-test results using the Friendship Qualities Scale (FQS), which showed an average friendship quality score of 35.35%. This program aimed to examine the effectiveness of a Social Emotional Learning (SEL)-based psychoeducation program in improving friendship quality among adolescents. The program used a quantitative approach with a one-group pretest-posttest design involving eight adolescents aged 14-17 years living at KK Orphanage. Data were collected using the FQS before and after the intervention. The intervention consisted of 12 sessions focusing on self-awareness, emotional regulation, empathy, interpersonal communication, cooperation, conflict resolution, and trust building. The results showed an increase in the average friendship quality score from 35.35% at pre-test to 73.87% at post-test, with an improvement of 38.52%. These findings indicate that the SEL-based psychoeducation program was effective in improving the quality of adolescent friendships in an orphanage setting.
The Influence of the Preaching Approach on The Millennial Generation in Jaya District, Aceh Jaya Regency Nurul FITDARI; Khairul HABIBI; Fakhruddin FAKHRUDDIN
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1451

Abstract

This study aims to determine the effect of the da'wah approach on the millennial generation in Jaya District, Aceh Jaya Regency. This study is a field study with a quantitative approach and descriptive design. The population in this study is the millennial generation in Jaya District, Aceh Jaya Regency, with a total of 100 respondents. The sample in this study was determined using an accidental sampling technique. Data collection was carried out through a closed questionnaire, and the data were analyzed using a simple linear regression method with the help of the SPSS version 25 program. The results showed that the da'wah approach has a positive and significant influence on the millennial generation, with a regression coefficient value of 0.414 and a significance level of 0.000 (<0.05). The determination value (R²) of 0.254 indicates that 25.4% of the variation in the behavior of the millennial generation can be explained by the da'wah approach, while the rest is influenced by other factors. Thus, it can be concluded that the da'wah approach has a significant influence on the behavior of the millennial generation.
The Effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism In Property Companies Listed on the IDX in 2021-2023 Marnita HASUGIAN; Rahima PURBA; Fitri Yani PANGGABEAN
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1455

Abstract

This study aims to determine the effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism in property companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses an associative strategy to determine the relationship between two or more variables. The data in this study uses secondary data. The population in this study amounted to 92 companies. Sampling and sample size determination in this study were carried out using the Purposive Sampling method, resulting in a sample of 29 entities. The analytical approach uses multiple linear regression analysis, the coefficient of determination, the classical assumption test, and descriptive statistical data analysis. Use the t-test and F-test to test the hypothesis. This study found that Financial Distress has a significant effect on accounting conservatism, Leverage has no significant effect on accounting conservatism, and Managerial Ownership has no significant effect on accounting conservatism. The F-test in this study concluded that only Financial Distress has a significant effect on Accounting Conservatism, while Leverage and Managerial Ownership have no significant effect on Accounting Conservatism.
The Nature of Learning Psychology in Teaching Interaction and the Learning Process Abu Bakri PASARIBU; Khairunnikmah HARAHAP; Soufy Atma ZAKI; Masyitah MASYITAH
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1486

Abstract

Learning psychology is a crucial component in education because it serves as a foundation for understanding the dynamics of interactions between teachers and students. This article aims to analyze the nature of learning psychology in the context of teaching and learning processes. Through a library research approach, the discussion focuses on understanding learning psychology theories such as behaviorism, cognitive, constructivism, and humanism, and their application in creating an effective, enjoyable, and adaptive learning process to meet students' needs. The study results indicate that educational psychology plays a significant role in supporting teachers in developing relevant learning strategies, recognizing student characteristics and needs, motivating learning, and creating a conducive learning environment. Therefore, mastery of educational psychology is a primary requirement for teachers to optimally carry out their professional role in educating and guiding students towards holistic development, both intellectually, emotionally, and socially. Educational psychology plays a strategic role in the teaching and learning process, particularly in helping educators understand student characteristics, design appropriate learning methods, and create a classroom atmosphere that supports learning development.
Simplifying The Blue Economy for Msmes in the Riverbank and Coastal Areas of Kerobokan, Buleleng: A Sustainable Approach to Community Empowerment Komang Adi Kurniawan SAPUTRA; Putu Ayu Sita LAKSMI; I Wayan Werasmana SANCAYA; Made Adinda Anugrah Deva PRAMAISWARI; I Gede Candra Adi PRATIKA
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1545

Abstract

This community service program aims to empower MSMEs in the riverbank and coastal areas of Kerobokan, Buleleng, through the application of a simplified blue economy concept. The program was implemented for 8 months and involved 20 MSMEs from the "Rukun Sejati" Joint Business Group engaged in fisheries and egg-laying chicken farming. The methods used included three main approaches: (1) education through interactive workshops on blue economy principles, (2) technical assistance in processing waste into value-added products (organic fertilizer, fish bone chips), and (3) strengthening digital marketing through collaboration with PT KSI. The evaluation results showed an increase in understanding of the blue economy concept from 33% to 67%, a 40% reduction in organic waste in rivers, and an average increase in MSME income of 25% through product diversification and online marketing. The main challenges faced included resistance to change, limited digital infrastructure, and dependence on external assistance. The program succeeded in creating an empowerment model that integrates economic, social, and environmental aspects, with key recommendations being the formation of a permanent working group and the development of advanced training modules. These findings provide practical contributions to the development of sustainable coastal MSMEs and can serve as a reference for replication in areas with similar characteristics.
Digital Marketing Training and Mentoring in Entrepreneurship for Teenagers of The Pik-R Genre in Surakarta's Type Village Marjam Desma RAHADHINI; Nadiya Fikriyatuz ZAKIYAH; Elysa Cristiana SAPUTRI
Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2025): Akuntansi dan Humaniora: Jurnal Pengabdian Masyarakat (Juni – September 2025)
Publisher : PT Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ahjpm.v4i2.1548

Abstract

Many opportunities in digital business have not been maximized by young people, which is due to various reasons, including the lack of understanding of business actors regarding information technology, creativity and business innovation, as well as management in digital business and strategy. Through digital marketing training, young people are expected to be able to open business opportunities independently and sustainably, namely by becoming entrepreneurs. Digital marketing is an important tool used by various sectors, including micro, small, and medium enterprises (MSMEs), to expand market reach and increase competitiveness. Increasing digital marketing literacy is also the task of the university as a form of community service in order to foster interest in entrepreneurship by collaborating with the DP3AP2KB Office of Surakarta City through the GenRe (Generation Planned) Forum. In accordance with the purpose of GenRe (Generation Planned), which is to serve as a forum for accelerating action to create productive youth by instilling life skills. PIK-R Tipes Village, Serengan District, Surakarta City, as a forum for youth at the village level, has 50 active youth members aged between 15-25 years. The youth of PIK-R Tipes Village are considered active and have an interest in entrepreneurship. The Creative Economy (Ekraf) program at PIK-R Tipes Village includes herbal medicine (jamu), wedang uwuh (a traditional drink), and fish and vegetable cultivation, among other products. Therefore, digital marketing is needed to increase the product's awareness and sales turnover.

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