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INDONESIA
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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The Influence of the Preaching Approach on The Millennial Generation in Jaya District, Aceh Jaya Regency FITDARI, Nurul; HABIBI, Khairul; FAKHRUDDIN, Fakhruddin
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.v4i2.1451

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 HASUGIAN, Marnita; PURBA, Rahima; PANGGABEAN , Fitri Yani
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.v4i2.1455

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 PASARIBU, Abu Bakri; HARAHAP, Khairunnikmah; ZAKI, Soufy Atma; MASYITAH, Masyitah
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.v4i2.1486

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 SAPUTRA, Komang Adi Kurniawan; LAKSMI, Putu Ayu Sita; SANCAYA, I Wayan Werasmana; PRAMAISWARI, Made Adinda Anugrah Deva; PRATIKA, I Gede Candra Adi
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.v4i2.1545

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 RAHADHINI, Marjam Desma; ZAKIYAH, Nadiya Fikriyatuz; SAPUTRI, Elysa Cristiana
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.v4i2.1548

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.
Building a Solid Business Foundation by Implementing Appropriate Financial Reporting, Directed Marketing, and Attractive Branding for Sukawati Wood Carving Entrepreneurs PUTRA, Gede sanjaya adi; SARMAWA, I Wayan Gede; MANUABA, Ida Bagus Made Putra
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.v4i2.1565

Abstract

Gianyar Regency, Bali, is known as a center for high-value woodcarving crafts. However, MSMEs in this sector still face several challenges in business management, particularly in financial record-keeping, branding strategies, and digital marketing. This community service program aims to increase the business capacity of the Baliary Artcrafts woodworking group through a digital-based empowerment approach. The methods used include training in simple financial record-keeping using Excel and accounting applications, strengthening brand identity through logo and product packaging design, and digital marketing training utilizing social media and e-commerce. The program also involves university students as a form of implementing the Independent Learning Campus (MBKM) program and supporting the achievement of higher education's Key Performance Indicators (IKU). The expected outcomes of this activity are increased financial literacy, a more professional brand image, and broader market reach for the target MSMEs. Overall, this activity contributes to the digital transformation of MSMEs in the craft sector in Gianyar, making them more adaptive and competitive in the global market.
Empowering the Mina Asri Catfish Farming Group Through Digital Marketing and Financial Literacy for Business Sustainability PURNAMAWATI, Ida Ayu Putu Santi; PUTRA, A.A Ngr Gde Punia Artawan; PUTRA, I Ketut Johny Pramanda
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.v4i2.1588

Abstract

Indonesia, as a maritime nation, has significant potential in the fisheries sector, with catfish being one of the main freshwater aquaculture commodities. In Bali, the Mina Asri Catfish Farming Group contributes to local fishery production, yet faces challenges in production costs, limited marketing strategies, and manual financial management. This study aims to empower the group through innovation and community service activities that enhance production efficiency, market competitiveness, and financial literacy. The program was implemented through stages of socialization, training, technology application, and mentoring. Training focused on the use of alternative pellet feed, digital marketing through social media, and digital financial recording using simple applications. Results showed that providing pellet feed assistance reduced production costs by at least 10% per cultivation cycle, thereby improving profit margins and financial allocation for other development needs. Digital marketing training increased members’ skills in content creation and online promotion, enabling expansion of product distribution, particularly for processed catfish, beyond local markets. Meanwhile, financial literacy training facilitated the adoption of digital records, improving transparency and supporting more accurate evaluation of profitability. Pre- and post-test assessments demonstrated a 70% improvement in participants’ knowledge and skills, confirming the effectiveness of the program. In conclusion, the empowerment program significantly improved group capacity in production, marketing, and financial management. Active community participation played a crucial role in ensuring sustainability, with the program contributing to business independence, enhanced income, and regional food security, while also strengthening the community-based economy.
Multidisciplinary Collaboration of Students in KKN PMM for Sustainable Development in Bukian Village, Payangan District, Gianyar KURNIAWATI, Ni Putu Ayu Tika; PUTRA, I Wayan Gde Yogiswara Darma; DEWI, Anak Agung Istri Krisna Gangga
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.v4i2.1590

Abstract

The Regular PMM KKN Program Period II in Bukian Village, Payangan District, Gianyar Regency, Bali, is a form of implementation of the tridharma of higher education through community service based on village potential and problems. Activities carried out by Warmadewa University students include strengthening community capacity in the fields of health (optimization of intergenerational posyandu, integrated health checks, stunting prevention), education (children's financial literacy, bullying prevention, local culture-based pasraman kilat), economy (empowerment of MSMEs through promotional media, development of the Magenda Park tourist village), and environment (making trash sepit, managing organic waste into compost and community service in Magenda Park). Each program is designed in line with the SDGs targets, is promotive and preventive oriented, and is implemented with a participatory approach through the involvement of village officials, posyandu cadres, schools, and the local community. The results of the activities show an increase in collective awareness in health management, strengthening cultural identity, economic literacy, and community participation in protecting the environment. These findings indicate that the success of the KKN program lies not only in the achievement of short-term activities, but also in strengthening the capacity of the community to transform towards independent, competitive, and sustainable village development.
Moving the Wheels of the Village Economy: Empowering Madasar BUMDES Towards Independence and Sustainability PRILIANDANI, Ni Made Intan; WULANDARI, I Gusti Ayu Athina; PARAMITA, Anak Agung Gde Krisna
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.v4i2.1592

Abstract

The purpose of implementing this community service program is to strengthen the capacity of BUMDes Madasar in Dauh Peken Village, Tabanan Regency, through three main areas of intervention: financial literacy, business cooperation strategies, and digital marketing. Assistance was provided to support the preparation of financial reports in accordance with SAK EMKM standards, which are essential for accountability and transparency in business management. BUMDes Madasar, as a newly developing institution with small-scale business units, has limited managerial capacity and technical expertise, especially in financial reporting. Through participatory training, administrators learned to prepare cash flow statements, profit and loss reports, and simple balance sheets. Evaluation results showed that 87.5% of participants could independently prepare financial reports, indicating significant knowledge improvement. In terms of business strategy, mentoring focused on enhancing cooperation with third parties to expand business units and increase village income. Training included partnership simulations, proposal development, and drafting agreements, with 62.5% of participants successfully initiating collaboration with private partners. This capacity strengthens BUMDes’ bargaining position and creates broader opportunities for business growth. Furthermore, digital marketing assistance introduced administrators to social media platforms, online marketplaces, and content creation tools. Post-training evaluations showed that 87.5% of participants expressed a strong need for social media marketing strategies, highlighting the relevance of this intervention. By utilizing digital platforms, BUMDes Madasar is now better equipped to increase its competitiveness and product visibility.
Implementation of Financial Strategy and Business Management in Sustainable Market Development in Buahan Kaja Village ASRIDA, Putu Diah; PUTRA, I Ketut Johny Pramanda
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.v4i2.1594

Abstract

The Community Partnership Program (PKM) implemented at Buahan Kaja Village Market has demonstrated significant results in improving the financial and managerial capacity and green economic practices of traders. Following the training, understanding of daily cash flow recording increased from 30% to 85%, and separation of personal and business finances from 25% to 75%. In terms of stock management, understanding increased from 40% to 80%, while the use of business support tools such as calculators and safes jumped from 35% to 78%. Beyond the financial aspect, the training also successfully built environmental awareness: waste sorting practices increased from 20% to 70%, and awareness of stall cleanliness and hygiene increased from 45% to 85%. These results demonstrate that the educational and practical approach of the training, coupled with the provision of simple technology, is effective in building the foundation for more orderly, efficient, and sustainable small businesses. To maintain long-term impact, continued mentoring and the integration of digitalization into daily business practices are needed to strengthen the transformation of traditional markets into healthy and environmentally friendly business ecosystems. The novelty of this program lies in its integrated approach of financial literacy, management, and green economic practices, simultaneously applied in the context of village markets, a practice that has been rare until now. Future recommendations include strengthening groups through integration with formal institutions, so that program sustainability is embedded in internal institutional capacity, rather than solely dependent on facilitators.

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