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Ilham Ramadhan Ersyafdi
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Jl. Silat Baru-25 Komplek Untan RT/RW 003/005 Kelurahan Bansir Laut Kecamatan Pontianak Tenggara, Pontianak, Kalimantan Barat, Indonesia
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JURDIASRA
Published by Ikatan Cendekiawan Muda Akuntansi
ISSN : 30263743     EISSN : -     DOI : 10.61754
Core Subject : Economy, Humanities, Education,
Humanities Economics, Econometrics & Finance Education Other
Jurnal Abdi Masyarakat Nusantara (JURDIASRA) adalah jurnal pengabdian kepada masyarakat yang dikelola oleh Ikatan Cendekiawan Muda Akuntansi (ICMA). Jurnal ini memuat artikel-artikel ilmiah dari berbagai disiplin ilmu, diadopsi dalam berbagai aktivitas pengabdian dosen dan mahasiswa. Diantaranya praktisi, dan ahli kepada masyarakat serta penelitian terapan lainnya. Artikel-artikel yang dipublikasikan meliputi hasil-hasil penelitian ilmiah asli, artikel ulasan ilmiah bersifat baru, atau komentar dan kritik terhadap tulisan maupun dalam terbitan berkala ilmiah lainnya.
Arjuna Subject : Umum - Umum
Articles 31 Documents
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Pendidikan Kewirausahaan untuk Peningkatan Kemandirian Finansial Anak Yatim dan Dhuafa pada Yayasan Sosial Darul Jundi Malang Pratama, Bagas; Yasin Nur Rohim; Hartomy Akbar Basory; Muhammad Zidhanne Arrahmaan
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 2 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i2.95

Abstract

Ketergantungan terhadap bantuan langsung yang diberikan melalui yayasan sosial kepada anak-anak yatim dan dhuafa memberikan pengaruh yang besar terhadap motivasi dan perkembangan kehidupan ekonomi dan sosial mereka di masa depan. Oleh karena itu dalam kegiatan pengabdian ini dilakukan pendampingan pendidikan kewirausahaan kepada anak yatim dhuafa di Yayasan Darul Jundi sebagai sarana untuk meningkatkan kemampuan dalam mencapai kemandirian finansial. Kegiatan dilaksanakan secara bertahap mulai dari perancangan kurikulum pendidikan kewirausahaan yang tepat guna untuk anak yatim dhuafa, pelaksanaan pembelajaran kewirausahaan secara bertahap, hingga praktik wirausaha secara langsung. Melalui kegiatan ini anak-anak yatim dan dhuafa dapat memperoleh berbagai pengetahuan dan ketrampilan wirausaha seperti perancangan produk, strategi pemasaran, pengelolaan keuangan dan berbagai kompetensi lainnya. Hasil kegiatan ini diharapkan dapat menjadi sarana untuk meningkatkan kualitas diri dari anak-anak yatim dhuafa dan menjadi dasar untuk mencapai kemandirian finansial di masa depan. Dependence on direct assistance provided through social foundations to orphans and the poor has a major influence on the motivation and development of their economic and social lives in the future. Therefore, in this service activity, entrepreneurship education assistance is provided to underprivileged orphans at the Darul Jundi Foundation as a means of increasing their ability to achieve financial independence. Activities are carried out in stages, starting from designing an appropriate entrepreneurship education curriculum for underprivileged orphans, implementing entrepreneurship learning in stages, to directing entrepreneurial practices. Through this activity, orphans and poor people can gain various entrepreneurial knowledge and skills such as product design, marketing strategies, financial management and various other competencies. It is hoped that the results of this activity will be a means of improving the quality of underprivileged orphaned children and become a foundation for achieving financial independence in the future.
PENDAMPINGAN TATA KELOLA BERKELANJUTAN BADAN USAHA MILIK KALURAHAN (BUMKAL) SAMBIREJO MELALUI ECO GREEN PRODUCT Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Sirait, Afni; Anake Nagari; Handani Maheresmi; Alfistia Maradidya; Nugroho, Wahyu
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 2 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i2.96

Abstract

Badan Usaha Milik Kalurahan (BUMKal) Sambirejo, yang didirikan berdasarkan Peraturan Desa Nomor 5 Tahun 2016 dan direvisi dengan Peraturan Desa Nomor 3 Tahun 2019, telah berperan sebagai pilar utama dalam pengembangan ekonomi dan sosial di Kalurahan Sambirejo sejak tahun 2016. Dengan visi mewujudkan kesejahteraan masyarakat melalui berbagai sektor usaha, BUMKal telah mengoptimalkan potensi lokal dan menjalin kerjasama lintas sektor. Unit percetakan BUMKal Sambirejo, sebagai salah satu unit usaha, menghadapi sejumlah tantangan dalam pengelolaan lingkungan, desain produk, dan tata kelola keuangan. Program pengabdian masyarakat yang dilaksanakan bertujuan untuk mengatasi kendala-kendala tersebut melalui peningkatan kapasitas sumber daya manusia, adopsi teknologi ramah lingkungan, dan penerapan prinsip-prinsip tata kelola perusahaan yang baik. Melalui pendampingan diharapkan unit percetakan BUMKal Sambirejo tidak hanya mampu meningkatkan efisiensi dan produktivitas, tetapi juga memberikan kontribusi positif terhadap lingkungan dan masyarakat. Konversi limbah kertas menjadi produk yang bernilai tambah, pengembangan desain produk yang inovatif, serta peningkatan transparansi keuangan merupakan beberapa contoh upaya yang dilakukan untuk mencapai tujuan tersebut. Program pengabdian masyarakat ini diharapkan dapat memperkuat peran BUMKal Sambirejo sebagai motor penggerak pembangunan berkelanjutan di tingkat lokal. Dengan demikian, masyarakat Sambirejo dapat merasakan manfaat yang lebih nyata dari keberadaan BUMKal, baik dalam bentuk peningkatan kesejahteraan ekonomi maupun peningkatan kualitas lingkungan hidup. The Village-Owned Enterprise (BUMKal) of Sambirejo, established based on Village Regulation No. 5 of 2016 and revised by Village Regulation No. 3 of 2019, has played a pivotal role in the economic and social development of Kalurahan Sambirejo since 2016. With a vision to improve the community's welfare through various business sectors, BUMKal has optimized local potential and fostered cross-sectoral collaborations. The BUMKal Sambirejo printing unit, as one of its business units, has faced several challenges in environmental management, product design, and financial governance. The community service program implemented aims to address these challenges by enhancing human resource capacity, adopting environmentally friendly technologies, and applying good corporate governance principles. Through mentorship, it is expected that the BUMKal Sambirejo printing unit will not only be able to improve efficiency and productivity but also contribute positively to the environment and community. The conversion of paper waste into value-added products, the development of innovative product designs, and the improvement of financial transparency are some examples of efforts made to achieve this goal. This community service program is expected to strengthen the role of BUMKal Sambirejo as a driving force for sustainable development at the local level. Thus, the people of Sambirejo can feel the more tangible benefits of BUMKal's existence, both in terms of improved economic welfare and improved quality of life.
Penguatan Pengelolaan Keuangan Pada UMKM Desa Rancabango Tarogong Kaler Garut Marlina, Siska; Rosmayati, Irma; Harahap, Eliya Fatma
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 2 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i2.97

Abstract

Accounting-based financial management can provide benefits for SMEs to know the exact financial condition of the business, regulate and control all financial transactions that occur throughout the sustainability of their business. Strengthening SMEs must of course also be accompanied by financial reports which are an important aspect for the progress of the company through accounting. However, SMEs in villages or remote areas have not been touched by official government institutions in developing their businesses, so the role of universities in community service can be a solution in developing and strengthening the existence of these SMEs. SMEs often feel confined in their ability to apply accounting because they are not used to practicing accounting in managing their business finances. The purpose of community service activities is to provide strengthening of financial management for SMEs in Rancabango Tarogong Kaler Garut Village and to provide training in making financial reports for SMEs in Rancabango Tarogong Kaler Garut Village. So that the output produced from community service activities is to increase the understanding of SMEs about working capital management practices, capital structure management and the use of capital budgeting techniques and be able to practice and apply financial records into financial reports. Community service activities are carried out through mentoring, socialization and strengthening of financial management in MSMEs in Rancabango Village, Tarogong Kaler, Garut.
Sosialisasi Tata Cara Pengisian Beban Kerja Dosen/Laporan Kinerja Dosen pada Platform Sistem Informasi Sumberdaya Terintegrasi (SISTER) untuk Dosen Pemula Ersyafdi, Ilham Ramadhan; Prabowo, Muhammad Aras; Aryani, Habsyah Fitri; Ulfah, Fitriah; Fauziyyah, Nurul; Ahmadi, Lusiana Putri; Khomsatun, Siti
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.116

Abstract

One of the important parts of the higher education system is lecturers who have very important responsibilities, duties and roles in achieving national education goals. Lecturer certification aims to improve the quality of national education and the welfare of teaching staff by encouraging them to further improve their professionalism. To obtain certification as a lecturer, a lecturer must fulfill a minimum of twelve credits per semester for two consecutive years through the Lecturer Workload (BKD). BKD is a description of the lecturer's SKS load to carry out the Tri Dharma in the next semester. However, the problem in the field is that many lecturers still do not know the importance of filling in and the procedures for BKD. The target of this Community Service (PKM) activity is novice lecturers who have not been certified so that they can fill in BKD on the SISTER platform independently. It is also hoped that after participating in this activity, novice lecturers will be aware of preparing all forms of complete documents used as attachments for proof of filling.
Optimalisasi Edukasi Pencegahan Stunting melalui Program Sosialisasi Partisipatif di Desa Kemuning, Kabupaten Tangerang Wahyudi, Tri; Ika Arinia Indriyany; Nana Nofianti; Hendrawan Syafrie; Diqbal Satyanegara; Titania Mukti; Nufus Kanani
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.124

Abstract

Stunting remains a significant public health issue in Indonesia, particularly in rural areas. Desa Kemuning is one of the regions with a high prevalence of stunting that requires special attention. This community service activity aims to optimize stunting prevention education through a participatory socialization program involving various stakeholders, including local communities, health cadres, and village officials. The methods used include community-based active participation and focused discussions to enhance understanding, engagement, and collective commitment to preventing stunting. This activity successfully reached 50 participants, consisting of pregnant women and children in Desa Kemuning. The materials presented covered the importance of balanced nutrition, parenting practices, and environmental sanitation to support optimal child growth. The program demonstrated that a participatory approach in socialization effectively improves community understanding and awareness of stunting prevention. By involving various parties, it is hoped that the sustainability of this effort will have a significant positive impact on reducing stunting rates in Desa Kemuning.
Pelatihan Pembuatan Laporan Keuangan Sederhana bagi Pelaku UMKM Kabupaten Paser Kalimantan Timur Norsita, Mega; Yuliana; Yusuf, Abdurrahman Maulana; Sudirman, Sitti Rahma; Harseno, Diah Fitri
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 1 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Januari - Juni 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i1.114

Abstract

Abstract Micro, Small, and Medium-Sized Enterprises (MSMEs) are companies that support Indonesia's economic growth. According to the Ministry of Cooperatives and Small and Medium Enterprises of the Republic of Indonesia (2017), MSMEs can employ 97% of the country's workforce and account for about 60% of its GDP. However, the creation of financial reporting for the MSME sector is a basic issue that MSME operators must deal with. The implementation of SAK EMKM-based financial reporting requirements has presented MSMEs with an adaptation challenge. This community service project aims to raise awareness of modified SAK EMKM-based MSME financial reporting. Keywords: MSMEs, SAK EMKM, Financial Statements of MSMEs
Accounting Competition sebagai Sarana Edukatif bagi Siswa dan Mahasiswa Akuntansi di Samarinda Kelfin Sarira; Meidina Rahma Utami; Allysa Febriana; Heriyanto; Sunarto; Imam Nazarudin Latif; Barus, Ivana Nina Esterlin
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.161

Abstract

Tujuan pengabdian masyarakat ini adalah melakukan implementasi program kerja Accounting Competition sebagai sarana edukatif dan perlombaan kemampuan akuntansi bagi siswa siswi dan mahasiswa di Kota Samarinda. Kegiatan ini diinisiasi oleh Himpunan Mahasiswa Akuntansi Fakultas Ekonomi dan Bisnis Universitas 17 Agustus 1945 Samarinda untuk meningkatkan literasi akuntansi, memperluas wawasan, serta mengasah kemampuan berpikir kritis dan kerja sama tim. Sasaran dari kegiatan pengabdian masyarakat ini adalah siswa siswi Sekolah Menengah Atas (SMA), Sekolah Menengah Kejuruan (SMK), dan mahasiswa mahasiswi prodi akuntansi di kota Samarinda. Hasil kegiatan ini adalah setiap peserta mampu meningkatkan keterampilan komunikasi, pemecahan masalah, dan pemahaman konsep akuntansi secara aplikatif. Meski demikian, terdapat sejumlah kendala, seperti keterbatasan anggaran, kurangnya koordinasi antarpanitia, dan waktu persiapan yang singkat. Hambatan ini dapat diminimalkan melalui evaluasi rutin dan penguatan kapasitas organisasi mahasiswa. Secara keseluruhan, Accounting Competition berpotensi menjadi sarana edukatif yang strategis apabila dilaksanakan secara sistematis, partisipatif, dan berkelanjutan, serta mendapat dukungan dari berbagai pihak terkait.
Optimalisasi Pemanfaatan Limbah Minyak Jelantah melalui Pelatihan Pembuatan Sabun Cair Ramah Lingkungan di Kelurahan Rawajati Hastuti, Wedia; Irma Maria Dulame
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.162

Abstract

The majority of used cooking oil waste produced by household activities in Rawajati Subdistrict is commonly discarded directly into water channels or soil, which may lead to environmental pollution and a decline in public health standards (Widodo & Hidayat, 2021). The community’s limited knowledge of waste cooking oil management is one of the main causes of this problem. This community service activity aimed to provide training on processing used cooking oil into environmentally friendly liquid soap products with both practical and economic value. The implementation approach was carried out in three phases: preparation (including observation and coordination with the subdistrict office), execution covering awareness activities on the impacts of used cooking oil management training, practical demonstrations of liquid soap production, hands-on implementation, and subsequent evaluation through skill competency and satisfaction assessments. The event was participated in by 30 individuals, consisting of housewives and members of the Family Welfare Movement (PKK). The results of the training showed that 90% of participants were able to perform the liquid soap production process on their own, and 80% expressed interest in developing the product into a possible home-based enterprise. This initiative effectively enhanced the community’s understanding and abilities in handling used cooking oil waste, providing a practical approach to mitigating environmental pollution. This program carries the potential to foster the growth of creative economic initiatives centered on household waste management in the Rawajati Subdistrict.
Peningkatan Literasi Keuangan UMKM melalui Pelatihan Harga Pokok Produksi dan Laporan Laba Rugi di Desa Panembong Garut Hamdah, Dida Farida Latipatul; Anggraeni, Windi Ariesti; Ningsih, Winda; Fadilah, Resmi Afifah
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.147

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in driving regional economic growth, including in Panembong Village, Garut Regency, which is known as a center for hijab and knitting production. However, MSME actors in this area still face challenges in accurately calculating the Cost of Goods Sold (COGS) and preparing profit and loss statements. These difficulties have a direct impact on setting rational selling prices and ensuring business sustainability. As a solution, the community service team from Garut University organized intensive training for 30 MSME participants using a participatory approach, including focus group discussions (FGD), material presentations, case studies, and technical mentoring. The training materials covered understanding the concept of COGS, cost classification, preparation of basic profit and loss statements, and hands-on practice using worksheets. The results showed a significant improvement in participants’ understanding of cost concepts and the relationship between COGS and selling price. This activity not only provided knowledge but also enhanced the confidence of MSME owners in making financial decisions. This training served as an important strategy to improve financial literacy and strengthen the competitiveness of MSMEs in the Garut Regency.
Pendampingan Pajak Bagi Pelaku Usaha Sari, Wa Ode Irma; Hasnita, Nita; Limbong, Diamond; Rachman, Sri Rachmawati
Jurnal Abdi Masyarakat Nusantara Vol. 3 No. 2 (2025): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2025
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v3i2.163

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are a strategic sector that plays a vital role in the national economy. However, their contribution to tax revenue remains low due to limited tax literacy, administrative understanding, and technical skills. This study aims to enhance tax literacy and compliance among MSME actors in Kendari City through a community service program involving direct guidance. The activity was conducted face-to-face with 31 participants from various MSME sectors, including culinary, trade, services, and production. The approach combined theoretical instruction, practical training on filling out the Annual Tax Return (Form 1770), tax calculation simulations, and personalized guidance, supervised by students and faculty members. Evaluation was carried out using pre-tests and post-tests as well as participatory observation to assess improvements in understanding, technical skills, and tax reporting readiness. The results indicated significant improvement in participants’ comprehension of tax concepts, use of the DJP Online application, and ability to perform simple tax planning according to their business characteristics. The guidance also positively impacted the legality, credibility, and sustainability of MSME businesses while enhancing students’ soft skills, such as communication, practical mentoring, and systematic material delivery. These findings confirm that a combination of theory, practical exercises, and personal guidance is an effective strategy for improving MSME tax compliance. This activity can serve as a replicable model of community service in other regions to strengthen tax literacy, support small business administration, and increase MSMEs’ contribution to national revenue and local economic development.

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