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Advances in Community Services Research
Published by Yayasan Pendidikan Bukhari Dwi Muslim
ISSN : -     EISSN : 29859778     DOI : https://doi.org/10.60079/acsr
Core Subject : Education,
Other
Founded in 2023, Advances in Community Services Research publishes original research that promises to advance our understanding of Community Services over diverse topics and research methods. This Journal welcomes research of significance across a wide range of primary and applied research methods, including analytical, archival, experimental, survey and case study. The journal encourages articles of current interest to scholars with high practical relevance for organizations or the larger society. We encourage our researchers to look for new solutions to or new ways of thinking about practices and problems, as well as invite well-founded critical perspectives. We provide a forum for communicating impactful research between professionals and academics in Community Services research and practice with discusses and proposes solutions and impact the field. Your published articles can be read and cited by researchers around the world.
Arjuna Subject : Umum - Umum
Articles 62 Documents
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Preparation of Financial Statements for a Trading Company for Students at SMAN 2, Jakarta, Indonesia Nastasya Cindy Hidajat
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.884

Abstract

Purpose: The limited scope of accounting education, which tends to be theoretical, means that high school students lack sufficient experience in preparing financial statements for merchandising companies. This PKM activity aims to improve students’ understanding of basic accounting concepts, the preparation of financial statements for merchandising companies, and financial literacy. Method: The activity was held at SMAN 2 Jakarta on May 29, 2026, lasted 120 minutes, and involved 28 eleventh-grade students. The methods used included interactive lectures, participatory training, case studies, discussions, mentoring, practice evaluations, and feedback questionnaires. Results and Discussion: Prior to the intervention, students struggled to understand how to prepare financial statements in a practical context. The training successfully improved students’ understanding of basic accounting concepts and the characteristics of trading companies, as well as their ability to prepare simple financial statements. The participants’ enthusiasm and active engagement during the activity demonstrated that the training methods were well-suited to the partners’ needs. Implications: This initiative helps improve students’ financial literacy and basic accounting skills and has the potential to be further developed through ongoing mentoring programs.
The Use of Accounting Software to Enter Business Transactions by Students at Ricci 1 Junior High School, Jakarta, Indonesia Nastasya Cindy Hidajat
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.885

Abstract

Purpose: This community service activity was conducted to address junior high school students’ limited understanding of simple business transactions and their unfamiliarity with accounting software for recording transactions. The activity aims to provide an introductory understanding of basic accounting concepts, the importance of recording transactions, and the functions of accounting software, thereby strengthening students’ financial and digital literacy. Method: The activity was held in person at SMP Ricci 1 Jakarta on Friday, March 6, 2026, and lasted 120 minutes, with 29 students participating. The methods used included participatory education through interactive lectures, guided demonstrations, simple case studies, Q&A sessions, quizzes, and feedback questionnaires. Results and Discussion: Before the intervention, the students did not understand the concept of business transactions and were unfamiliar with computerized accounting. After the activity, the students were able to identify simple transactions, understand the importance of record-keeping, and recognize the role of accounting software in managing financial information. Implications: This initiative helps improve financial and digital literacy from an early age. Similar programs should be developed on an ongoing basis, with the curriculum tailored to students' characteristics.
The Application of Basic Accounting to Improve the Financial Performance of Toko Asia Baru Nastasya Cindy Hidajat
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.886

Abstract

Purpose: This community service activity aims to improve Toko Asia Baru’s financial management capabilities through the application of basic accounting principles. The challenges faced by the partner include unsystematic recording of transactions, a lack of separation between personal and business finances, and the absence of a simple profit-and-loss statement. Method: The activity will be held in April 2026 at Toko Asia Baru and is aimed at business owners. The methods used will include observation, interviews, development of a simple bookkeeping format, basic accounting training, assistance with recording transactions, preparation of a simple profit-and-loss statement, and evaluation of the activity. Results and Discussion: Before the intervention, the partner had not maintained consistent financial records and lacked a profit-and-loss statement. After the intervention, the partner established a simple bookkeeping system, distinguished between cash inflows and outflows, and began preparing a simple profit and loss statement as a basis for evaluating the business. Implications: This activity enhances partners’ knowledge, skills, and awareness regarding business financial management. Ongoing support is needed to ensure the sustainability of financial record-keeping practices.
Accounting Workshop for Students at Kristoforus 2 High School Using the Accurate App Nastasya Cindy Hidajat
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.887

Abstract

Purpose: Accounting education at the high school level is still dominated by a theoretical approach, resulting in relatively low levels of practical understanding and student interest in accounting. This Community Service (PKM) activity aims to improve students’ understanding, digital literacy, and interest in accounting by using the Accurate application as a technology-based learning tool. Method: The event was held at Kristoforus 2 High School on April 17, 2026, and involved 21 11th-grade students. The method used was a workshop with an educational-participatory approach, featuring an introduction to accounting, a demonstration of the Accurate application, guided practice, discussions, and an evaluation using a questionnaire. Results and Discussion: Before the intervention, most students had never used accounting software and only had a theoretical understanding of accounting concepts. The evaluation results showed that all participants found the activity beneficial, with 19 students giving a score of 5 and 10 students giving a score of 4 for the increase in knowledge gained. Implications: This program helps improve students' accounting and digital literacy and supports more interactive and context-based accounting education.
Library Strategy in Increasing Reading Interest of Students of State Islamic Senior High School 1, Baubau City, Southeast Sulawesi Risty Edi; Katni Katni; Riyanto Riyanto
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.959

Abstract

Purpose: This study aims to analyze the strategies implemented by the library of Madrasah Aliyah Negeri 1 Baubau to increase students' reading interest and identify the supporting and inhibiting factors affecting their implementation. Research Method: A qualitative descriptive approach was employed. Data were collected through semi-structured interviews, observations, and document analysis involving library stakeholders and analyzed using data condensation, data display, and conclusion drawing with source triangulation. Results and Discussion: The findings indicate that the library enhances students' reading interest through integrated strategies, including collection development, literacy programs, collaboration with teachers and parents, improved learning facilities, and the use of digital technology. Nevertheless, limited budgets, inadequate digital infrastructure, textbook-dominated collections, and low voluntary reading motivation remain major constraints. Implications: The findings provide practical guidance for strengthening school library management, literacy programs, and policy support for digital infrastructure. Originality: This study offers context-specific evidence on integrated library strategies for promoting reading interest in an Islamic senior high school, highlighting the interaction between library management, literacy innovation, and technology utilization.
The Impact of Rising Gold Prices on Financial Markets and the Rupiah Exchange Rate Amel Rezkia Rachmat; Yulianah Yulianah; Aldy Nurdin; Dea Amanda Amelia; Pricilla Aprilia Putri; Agung Agustrianto
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.897

Abstract

Purpose: This study aims to examine the influence of global gold price movements on Indonesia's financial market indicators, namely the Rupiah exchange rate and the Jakarta Composite Index (JCI), during the 2020–2026 period. Research Method: A quantitative associative approach was employed using monthly secondary time-series data collected from Investing.com, Bank Indonesia, and the Indonesia Stock Exchange. Multiple linear regression analysis was applied to assess the relationships among the variables. Results and Discussion: The findings reveal that global gold prices are associated with fluctuations in Indonesia's financial markets. The JCI model yielded an R-Square value of 0.620 with a Significance F value of 3.22 × 10⁻¹⁷, while the Rupiah exchange rate model produced an R-Square value of 0.373. Implications: These results highlight the importance of monitoring gold price volatility in investment decision-making and financial stability policies. Originality: This study simultaneously investigates the effects of global gold prices on both the Rupiah exchange rate and the JCI, providing evidence from Indonesia during the post-pandemic period.
Representation of Bank Emok's Identity and Social Capital in Urban Communities in West Java, Indonesia Aiman Fawwaz Syaukah; Yulianah Yulianah; Annisa Karuniawati; Muhamad Dicky Satria; Setty Nurjannah; Mega Zhafarina Purwono
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.898

Abstract

Purpose: This study examines how identity representation and social capital mechanisms operate within Bank Emok practices among urban communities in West Java. Research Method: A descriptive qualitative approach was employed. Data were collected through participant observation during weekly Bank Emok meetings and in-depth interviews with active borrowers, joint liability group leaders, and community leaders. Data were analyzed using the Miles and Huberman interactive model, with support from source and method triangulation. Results and Discussion: The findings indicate that Bank Emok functions not only as an informal financial mechanism but also as a sociocultural institution. The emok practice facilitates the construction of collective identities among women facing similar economic pressures. Trust, social networks, and reciprocity enable access to credit through joint liability arrangements while simultaneously generating social obligations and pressures. Implications: Strengthening financial literacy and expanding inclusive formal financial services are necessary to address urban women's financial needs. Originality: This study integrates identity representation and Putnam's social capital framework to explain Bank Emok as both a financial and sociocultural phenomenon.
Resilience Narratives and Negotiation of Space: A Multidimensional Analysis of the Bank Emok Phenomenon from Economic, Sociological, and Legal Perspectives Deva Adelia; Yunisa Merdiana; Keysha Vania Putri Afriandi; Muhammad Rifqy; Yulianah Yulianah; Adang Sustisna
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.899

Abstract

Purpose: This study examines borrower characteristics, factors influencing debt decisions, economic pressure dynamics, the implications of joint liability systems for family resilience and negotiation of social space, and the juridical position of Bank Emok practices in Indonesia. Research Method: A Systematic Literature Review (SLR) with a descriptive-qualitative approach was employed by synthesizing 15 primary studies published between 2023 and 2025. Data were selected using predefined inclusion criteria and analyzed through content analysis and thematic synthesis. Results and Discussion: The findings reveal that Bank Emok borrowers are not exclusively from absolute poverty groups but also include economically vulnerable families with urgent liquidity needs and weak financial attitudes. Joint liability mechanisms intensify economic pressure and reshape domestic and community relationships. The review also indicates that Bank Emok borrowing often fails to improve long-term welfare and requires more nuanced juridical assessment. Implications: Strengthening financial literacy and expanding accessible formal microfinance alternatives are essential. Originality: This study integrates resilience narratives and negotiation of social space into the analysis of informal lending practices.
Implementation of Fuel Subsidy Policy and Its Implications for the State Budget Ferdy Lukman Jaylani; Yulianah Yulianah; Muhamad Zahwan Pratama; Nayla Nazwa Putri; Rahma Alia Nurvadillah; Gunawan Gunawan
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.900

Abstract

Purpose: This study evaluates the implementation of fuel subsidy policies in Indonesia and examines their implications for the sustainability of the State Budget (APBN) from the perspectives of fiscal efficiency and social protection. Research Method: A descriptive qualitative approach was employed using documentation studies and literature review. Data were collected from official government documents, including APBN Financial Notes, Central Government Financial Reports (LKPP), BPK audit reports, fuel subsidy regulations, and empirical studies published between 2022 and 2025. Data were analyzed inductively using Mazmanian and Sabatier's policy implementation framework. Results and Discussion: The findings indicate that fuel subsidy implementation remains constrained by targeting inaccuracies, institutional limitations, unequal digital access, and vulnerability to fluctuations in global oil prices and exchange rates. The effectiveness of digital monitoring systems and quota mechanisms depends on institutional readiness, data quality, and inter-agency coordination. Implications: Strengthening beneficiary databases, institutional coordination, and fiscal governance is essential for improving subsidy effectiveness and sustainability. Originality: This study operationalizes Mazmanian and Sabatier's framework to explain how legal structures, institutional capacity, target-group characteristics, and external conditions shape the implementation of fuel subsidies in Indonesia.
Perceptions and Consumption Behavior of Middle-Income Communities Regarding the Increase in Gold Prices Hafidz Aria Anggara; Dzikra Widia Setiawan; Sri Wahyuni N. Bahlawan; Diva Fadilah; Satria Yulianto; Jentot Tugiyono
Advances in Community Services Research Vol. 4 No. 2 (2026): March - August
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/acsr.v4i2.901

Abstract

Purpose: This study aims to explore middle-income households' perceptions of rising gold prices and examine how these perceptions influence consumption behavior and financial decision-making. Research Method: A qualitative descriptive approach was employed, using semi-structured, in-depth interviews with purposively selected participants with experience in gold ownership and household financial management. Secondary data, including economic reports, relevant literature, and gold price trends, were used to strengthen the contextual analysis. Data were analyzed inductively using the Miles and Huberman model. Results and Discussion: The findings indicate that many participants perceived gold as a safe haven asset capable of preserving wealth amid inflation and economic uncertainty. Rising gold prices encouraged adjustments in household consumption patterns, including reducing discretionary spending and reallocating resources toward gold investment through physical purchases, installment schemes, and digital platforms. However, participants demonstrated heterogeneous responses depending on their financial circumstances and risk perceptions. Gold ownership was generally associated with enhanced financial preparedness. Implications: The findings emphasize the importance of financial literacy and balanced household financial planning. Originality: This study integrates safe haven behavior, risk perception, and financial resilience to explain household responses to rising gold prices from a qualitative perspective.

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