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Miftachul Ulum
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INDONESIA
Jurnal Penelitian dan Pengabdian Masyarakat
Published by Yayasan Pondok Pesantren Sunan Bonang Tuban
ISSN : -     EISSN : 29865212     DOI : https://doi.org/10.61231/jp2m.v1i1.34
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Environmental Science Social Sciences Other
Jurnal Penelitian dan Pengabdian Masyarakat ( JP2M ) menyebarluaskan hasil penelitian berbasis pengabdian masyarakat, peningkatan kapasitas masyarakat dan pemberdayaan masyarakat, serta inovasi pemberdayaan masyarakat di seluruh dunia. Fokus dan Ruang lingkup Jurnal Penelitian dan Pengabdian Masyarakat ( JP2M ) berupa penerapan berbagai bidang ilmu diantaranya : 1. Pendidikan 2. Teknik 3. Pertanian 4. Sosial humaniora 5. Psikologi 6. Konseling 7. Kehutanan 8. Perikanan 9. Peternakan 10. Islamic studies 11. Pondok pesantren 12. Dakwah 13. Komunikasi 14. Komputer 15. Manajemen 16. Industri 17. Seni budaya 18. Kesehatan
Arjuna Subject : Ilmu Sosial - Ilmu Sosial (Lain-Lain)
Articles 193 Documents
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Penguatan Daya Saing UMKM Melalui Edukasi Pemasaran Digital di Sonopakis Lor, Kabupaten Bantul Sari, Niken Permata; Artha, Bhenu; Sari, Utami Tunjung; Hadi, Antonius Satria; Julia, Adista Ika
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/d7s4mh42

Abstract

The Micro, Small, and Medium Enterprises (MSMEs) sector in Bantul Regency faces significant challenges regarding the digital divide , with approximately 40 percent of business actors still relying on conventional operational methods that are vulnerable to economic volatility. This community service activity aims to strengthen the competitiveness of 7 MSME actors in Sonopakis Lor through holistic and strategic digital marketing education. The method applied is Participatory Action Research (PAR) , which positions business actors as active subjects through structured knowledge transfer mechanisms and intensive micro-mentoring (hands-on practice). The intervention, conducted on April 23, 2026 , included technical training on Google My Business , social media optimization based on Marketing 4.0 and 5.0 , and content marketing strategies that integrate local wisdom values as intangible assets. Results indicate the successful assimilation of participants in mastering the digital ecosystem , including the ability to recalibrate Cost of Goods Sold (COGS) structures to anticipate platform service fees and e-commerce logistics costs. This program successfully triggered a structural cognitive paradigm shift , where participants now perceive digital transformation as a vital instrument for business resilience and long-term competitive advantage in the post-modern economic era. This synergy underscores the crucial role of academics in demystifying technological complexities into adaptive tactical steps for the grassroots economy
Pendampingan Halal: Dorong UMKM Sonopakis Lor Kabupaten Bantul Berdaya Saing Astuti, Wuku; Aswan, Aswan; Wulandari, Rizqi Septiana; Momot, Marselino Yance
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/4777kg84

Abstract

This community service activity aimed to enhance the understanding of culinary MSME actors in Padukuhan Sonopakis Lor, Kasihan, Bantul, regarding halal product concepts, critical points in ingredients and production processes, and to prepare them for obtaining halal certification. The methods applied included educational and participatory approaches, consisting of MSME identification, halal product education, guidance in identifying ingredients and production processes, preparation of supporting documents, and evaluation with follow-up. The activities involved seven MSME participants and included interactive counseling, assistance in preparing ingredient lists and production flow, and uploading documents to the SIHalal platform. The results showed improved understanding of halal principles and certification processes, better-prepared documents for Self Declare submission, awareness of separating halal and non-halal production, and increased confidence in marketing certified halal products. Additionally, MSME actors were provided marketing strategies through social media, WhatsApp groups, and food delivery platforms, making their products not only compliant with halal standards but also more accessible to consumers. In conclusion, halal product education and mentoring effectively enhance local MSMEs' competitiveness, strengthen product credibility, and expand market opportunities.
Pengaruh Tantangan Distribusi Terhadap Strategi Pemasaran Pada UMKM Tradisional Pasca Bencana Rafi, Muhammad; Iskandar, Umar; Yusrawati, Yusrawati; Saputra, Al Mahfud
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/bvma7d76

Abstract

Written This study examines the impact of distribution challenges on marketing strategies among traditional stone mortar (cobek) SMEs in Bireuen Regency in the aftermath of flooding. A quantitative approach was employed using a survey method, with data collected from 40 respondents through a saturated sampling technique. The data were analyzed using simple linear regression with SPSS. The findings reveal that distribution challenges exert a positive and statistically significant effect on marketing strategies, with a regression coefficient of 1.141 and a significance level of 0.000 (p < 0.05). The coefficient of determination (R²) of 0.752 indicates that 75.2% of the variance in marketing strategies is explained by distribution-related constraints. These results suggest that disruptions in distribution primarily caused by damaged infrastructure and limited transportation access following the disaster do not merely hinder business operations but actively drive SMEs to adopt more adaptive marketing strategies. In response, business actors increasingly rely on digital platforms, expand market reach, and implement more flexible selling approaches.
AI in Indonesian Accounting Practices: Readiness, Ethical Challenges, and Financial Reporting Quality Tuharea, Firdaus Indrajaya; Pramitasari, Dini Ayu; Hasanah, Anisaul; Ulum, Bustanul
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/13kvsy32

Abstract

This study evaluates Indonesian accounting institutions' readiness for AI adoption, identifies key ethical issues, and assesses AI's impact on reporting quality. Employing a mixed-methods approach, the study gathered quantitative data via a survey of 120 professional accountants and financial managers, alongside qualitative insights from in-depth interviews with 10 key informants across academia, practice, and regulatory bodies. Data were processed using descriptive statistics and inductive thematic analysis. Findings reveal a moderate level of institutional readiness. While technological infrastructure and managerial support are strong, significant weaknesses exist in internal policy formulation and digital ethics training. Major ethical challenges include system accountability, algorithmic bias, and process transparency. Regarding reporting quality, AI enhances information relevance, reliability, and timeliness, though understandability remains reliant on human interpretation.
Penguatan Wakaf Produktif Berbasis Hutan Wakaf Melalui Program Konservasi dan Reboisasi untuk Mendukung SDGs Miarsa, Fajar Rachmad Dwi; Romadhon, Ahmad Heru; Nur, Muhammad Alief; Rezki, Moch. Gufron Fajar; Dharmawan, Nonaqu Beautyla Putri
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/gd92qs70

Abstract

The environmental crisis marked by land degradation and declining ecosystem quality demands an alternative approach that is sustainable and based on community participation. One of the instruments that has great potential but has not been optimally utilized is waqf, especially environment-based productive waqf. This community service activity aims to strengthen the role of waqf forests as a sustainable productive waqf instrument through conservation and reforestation programs in the Waqf Forest of the Ma'arif Education and Social Foundation (YPM) Ngembat Village, Gondang District, Mojokerto Regency. The method of implementing activities uses a participatory approach by involving waqf managers and local communities in conservation actions in the form of planting tree seedlings in waqf forest areas. Activity data was obtained through field observation and documentation, then analyzed in a qualitative descriptive manner. The results of the activity show that waqf forests are able to function as a means of environmental conservation as well as a medium for community empowerment based on religious values. Community participation has increased and waqf forests contribute to efforts to protect terrestrial ecosystems and achieve the Sustainable Development Goals (SDGs). This activity emphasizes that waqf can be developed as a strategic instrument in environmental conservation and sustainable development.
Kontribusi Pajak Bumi dan Bangunan (PBB) terhadap Pendapatan Asli Daerah (PAD) di Kabupaten Serang Indy, Listia Aulia; Putri, Ayu Septiana
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/yemxg304

Abstract

This study aims to analyze the contribution of Land and Building Tax (PBB) to the Regional Original Income (PAD) of Serang Regency during the 2020–2024 period. The study uses secondary data collected through documentation methods, namely data retrieved from official local government reports, namely the Regional Government Financial Reports (LKPD), specifically the Budget Realization Report (LRA) and Notes to the Financial Report (CaLK) of Serang Regency for 2020–2024. The research approach uses a quantitative descriptive method, focusing on a comparative analysis of the realization of PBB revenues relative to total PAD over five years. The study population includes all data on the realization of PBB and PAD revenues, while the sample was obtained through a purposive sampling technique based on the criteria for the availability of relevant annual data during the study period, resulting in ten observations. The results show that the overall contribution of PBB to PAD of Serang Regency is still in the low category, as indicated by the percentage of contributions that are consistently below 20% during the study period.
Pelatihan Digital Branding dan Marketplace Onboarding Berbasis Smartphone Bagi Ibu-Ibu Dharma Wanita Lldikti Wilayah 6 Semarang Sulistyowati, Sri; Permatasari, Devi; Najihah, Naila
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/ng2yjh98

Abstract

This community service program introduced a practical training model consisting of Canva-based digital branding and Shopee marketplace onboarding, using decoupage craft products as the practice object. All activities were conducted using participants’ own smartphones, so no additional equipment was needed. The program was carried out in three stages: preparation, including a needs survey and module development; implementation, through four structured training sessions with individual mentoring; and evaluation, using pre-test and post-test scores. Twenty participants joined the program. The results showed clear improvement, with the average score increasing from 18.3 to 70.8 and a gain score of 0.65. All participants successfully created Instagram Business and WhatsApp Business accounts, while 60% uploaded their products to Shopee. Overall, this program shows that smartphone-based digital branding and marketplace training can effectively improve women’s digital marketing capacity in semi-formal organizations
Penguatan Kompetensi Literasi Digital Pelajar melalui Pelatihan Konten Kreatif untuk Promosi Pariwisata Lokal Desa Wisata Suryani, Suryani; Latifah, Latifah; Karomah, Nurul Giswi; Fibriyadi, Istna; Widiyono, Widiyono
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/7e8mr887

Abstract

This community service program aims to improve the digital literacy of students in Bantar Agung Tourism Village, Majalengka Regency, West Java, through training in creative content production as a means of regional promotion. The activity is motivated by the underutilized potential of local tourism in the digital space, as well as the limited skills of students in using social media productively. The methods employed include counseling, hands-on training, and intensive mentoring in creating digital content, such as photography, videography, caption writing, and social media platform management. The participants are junior and senior high school students residing in Bantar Agung Village..The results of the program indicate an increase in participants’ understanding of digital literacy concepts, media ethics, and technical skills in producing engaging and informative creative content 86 %. In addition, participants are able to produce and publish promotional content about the village’s tourism through various digital platforms, thereby contributing to increased visibility of Bantar Agung as a tourist destination. Continuous mentoring has also encouraged the formation of a village youth creator community that actively participates in regional promotion..Thus, this training program not only enhances students’ digital competencies but also generates a positive impact on the development of community-based local tourism potential. This activity is expected to serve as a model for empowering rural students through sustainable and adaptive digital literacy in response to technological advancements
Revitalisasi Pemahaman Laporan Keuangan Berbasis SAK EMKM pada UMKM  Kerupuk Azizah Kota Padang Umar, Desyani; Rivandi, Muhammad; Meirina, Elsa; Kartika, Elvirha Dwi; Utami, Hayu Yolanda; Dewi, Mike Kusuma
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/em5qp753

Abstract

This community service aims to revitalize the understanding of MSME Kerupuk Azizah in Padang regarding SAK EMKM-based financial reporting to support business accountability. Post-pandemic, the partner stopped using paid applications and reverted to non-standard manual recording. The method used is participatory engagement through observation, financial education, and Cost of Goods Sold (COGS) simulation. The results showed a significant increase in understanding, with 85% of participants successfully completing a simple recording simulation. The partner actively participated in preparing Balance Sheets, Income Statements, and asset separation. This understanding becomes a foundation for preparing independent, efficient financial reports without software costs.
Peningkatan Literasi Perpajakan UKM melalui Optimalisasi Insentif 0,5% dan Kemudahan Pelaporan SPT Badan Octaviany, Featy; Yahya, Yuszak M.; Winarningsih, Srihadi; Zarkasyi, Wahyudin; Sukmadilaga, Citra
Jurnal Penelitian dan Pengabdian Masyarakat Vol. 4 No. 2 (2026): May 2026 In Press
Publisher : Yayasan Pondok Pesantren Sunan Bonang Tuban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61231/psteq297

Abstract

This community service activity aimed to enhance tax literacy and the readiness of Small and Medium Enterprise (SME) owners for the implementation of the Coretax System while optimizing the 0.5% tax incentive. The method employed was an interactive online webinar featuring expert speakers from academia, tax consultants, and the Directorate General of Taxes. The results demonstrate a significant improvement in participants' comprehension regarding the transition to the integrated Coretax System. SME owners were able to identify the correct procedures for utilizing the 0.5% final tax incentive to enhance business financial efficiency. Furthermore, the findings indicate that direct engagement with tax authorities reduced apprehension concerning the complexity of Corporate Tax Returns (SPT Badan) by highlighting the automation features within the new system. In conclusion, the webinar served as a vital communication channel between regulatory bodies and the practical requirements of business owners. Ongoing educational initiatives are necessary to ensure that the adoption of tax technology fosters voluntary compliance and supports national economic growth. 

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