CONSEN: Indonesian Journal of Community Services and Engagement

Preparation of Simple Accounting Bookkeeping Based on SAK EMKM for Banana Chips MSMEs

Musa Mulyadi — 2026-05-02

Micro, Small, and Medium Enterprises (MSMEs) play a significant role in the Indonesian economy. However, most MSMEs face financial management problems, especially in recording and reporting transactions. This study aims to design a simple accounting bookkeeping model for banana chips MSMEs and evaluate its conformity with basic accounting principles and the EMKM Financial Accounting Standards (SAK EMKM). The research method used was a qualitative descriptive approach through direct interviews with business owners, followed by documentation and preparation of financial records. The results show that the banana chips MSME had not implemented routine bookkeeping, causing difficulties in separating personal and business finances, calculating production costs, and identifying net profit. Through mentoring, a simple bookkeeping system was developed that includes the calculation of the cost of goods sold (COGS), as well as daily records of income, expenses, and cash balances. The findings indicate that this simple bookkeeping system has met the basic principles of accounting by providing relevant and reliable financial information, although it has not fully complied with SAK EMKM, which requires the presentation of a balance sheet, income statement, and notes to the financial statements. In conclusion, the simple bookkeeping model is effective as a preliminary step for MSMEs in transitioning toward standardized financial reporting in accordance with SAK EMKM

Overcoming Financing Constraints Through Digital Financial Inclusion: Strengthening Rural Household Entrepreneurship Through E-Commerce

Angguliyah Rizqi Amaliyah — 2026-05-14

Household entrepreneurship plays a strategic role in promoting inclusive rural economic development. However, entrepreneurial activities in rural areas continue to face various constraints, particularly limited access to finance, low levels of financial literacy, and financial exclusion. With the rapid development of digital financial inclusion, these barriers have gradually been reduced through the expansion of technology-based financial services. This community service activity aims to strengthen rural household entrepreneurship through mentoring on the utilization of digital financial inclusion and e-commerce. The implementation method consists of two stages: a pre-activity survey to obtain a descriptive overview of the relationship between trust and digital financial inclusion, followed by entrepreneurial mentoring activities. The survey and mentoring results indicate that the use of digital financial inclusion facilitates entrepreneurial decision-making, alleviates financing constraints, and encourages innovative behavior among household entrepreneurs. Furthermore, the integration of digital financial services with e-commerce serves as a catalyst for expanding market access and enhancing the sustainability of rural household businesses. This community service activity provides practical implications for strengthening community entrepreneurial capacity and supports the formulation of empowerment programs based on digital transformation to foster more inclusive and sustainable rural economic growth.

Digital Transformation Assistance for Cooperative Financial Reports to Increase Transparency and Accountability

Latifah Asbaruna — 2026-05-15

Village cooperatives often face limitations in transparent and digitized financial management, which affects accountability and decision-making quality. This activity aims to enhance transparency and accountability through digital transformation assistance in financial reporting at a village cooperative in Majalaya, Bandung Regency. A participatory approach was applied, including needs assessment, financial literacy training, implementation of a spreadsheet-based digital bookkeeping system, and mentoring with pre- and post-test evaluation. The results indicate a 24% increase in financial literacy among board members and 85% compliance in transaction recording using the digital system. In addition, periodic financial reports were prepared more systematically, supported by the implementation of financial Standard Operating Procedures (SOPs). This activity contributes to improved information transparency, internal control, and member trust in cooperative governance.

Muhammadiyah-Based Community Engagement: Qur’anic Literacy, Worship Discipline, and Financial Empowerment

Daryanto Daryanto — 2026-05-15

This community service program aimed to strengthen Qur'anic literacy, worship discipline, and basic financial literacy among the congregation of Surau Wang Ulu, Kangar, Perlis, Malaysia, through a Muhammadiyah values-based empowerment approach. The ten-week program employed Participatory Action Research (PAR) across five stages: needs assessment, planning, implementation, evaluation, and follow-up. A total of 50 main participants took part, comprising 38 children aged 7–15 and 12 adults, with 25 parents and surau administrators serving as supporting participants. Interventions included talaqqi-based Qur'anic instruction, structured salah simulation, individual mentoring, parental engagement workshops, and basic financial literacy sessions. Data were collected through pre- and post-assessments, observation checklists, attendance records, and participant feedback, and analyzed descriptively. Post-programme assessments showed improvements across all measured indicators: tahsin recitation accuracy (72%), tajwid application (70%), beginner Qur'anic reading progression (65%), salah movement accuracy (68%), congregational prayer participation (75%), and basic financial literacy (60%). Community attendance throughout the programme reached 85%. These findings indicate that an integrated Muhammadiyah-based community service model combining spiritual, worship, and life-skills components can yield measurable improvements across religious and socioeconomic domains.

Socialization and Optimization of Financial Record-Keeping through the Utilization of JURNAL ID at PT Swabina Gatra Travel

Fellisha Arianti — 2026-05-02

This Community Service Program aimed to improve the efficiency and accuracy of financial record management at PT Swabina Gatra Travel through the optimization of the digital accounting system, Jurnal.id. The main challenges identified included limited automation of administrative fees, restricted flexibility in transaction item arrangement, and a high reliance on manual input, which increased the risk of recording errors and invoice returns. The intervention was implemented through technical training, the development of transaction flowcharts, and the establishment of a structured Standard Operating Procedure (SOP) as an operational guideline. Post-implementation evaluation demonstrated significant performance improvements. System usage efficiency increased by 24.2%, feature suitability with operational needs improved by 25.7%, accuracy and error control rose by 28.6%, and user independence and competence increased by 31.4%. These findings indicate that structured technical assistance and procedural standardization effectively reduced input errors, accelerated administrative processes, and strengthened financial governance. Overall, the intervention successfully enhanced financial recording performance while reinforcing employee competence and organizational readiness for sustainable and transparent digital transformation.

Eco-Cultural Economic Education: Community Assistance in Upakara Plant at the Taman Bumi Banten

Ni Putu Diah Untari Ningsih — 2026-05-14

The purpose of this activity was to develop the Taman Bumi Banten area as a platform for Eco–Cultural Economic-Education for the Hindu community through the cultivation of upakara plants. The primary challenges faced by the community partner included: (1) limited supply of upakara materials in Telaga Tawang Village, (2) community dependence on upakara materials sourced from outside Bali, and (3) insufficient knowledge regarding cultivation techniques and the economic potential of upakara plants. A participatory approach was employed, comprising sequential stages of preliminary survey, socialization, training, planting assistance, and evaluation incorporating pre-test and post-test instruments to measure improvements in participants' understanding. The activity was conducted at Taman Bumi Banten, Telaga Tawang Village, Sidemen District, Karangasem Regency, involving approximately 50 participants drawn from lecturers, administrative staff, students, the Seka Truna Truni (STT) youth organization, and local community members. The cultivated upakara plants encompassed various coconut varieties (mulung, gading, gadang, sudamala, and bulan coconut), fruit-bearing species (starfruit, mangosteen, rambutan, and durian), and ornamental flowering plants (jepun and cempaka), totaling 1,011 plants. Pre-test and post-test results demonstrated a mean improvement of 35% in participants' comprehension scores, rising from an average of 58 on the pre-test to 78 on the post-test (on a 100-point scale). Furthermore, the program facilitated the establishment of sustainable cultivation practices and contributed to the development of Taman Bumi Banten as a commodity center for upakara materials and an educational and cultural hub for the Hindu community in Karangasem. These findings demonstrate that assistance-based cultivation of upakara plants is effective in promoting sustainable economic education grounded in cultural and environmental values.

Urban Farming in Polybag: Socialization for Urban Areas

Nanda Trisna Prihartini — 2026-05-14

Urban expansion in Indonesia has led to a significant reduction in productive land, which has impacted household food security and created an economic burden due to fluctuations in horticultural commodity prices. This phenomenon is clearly evident in Asemrowo Village, Surabaya, where high residential density limits the use of backyards as productive spaces. This community service activity aims to enhance residents’ knowledge and technical skills in implementing polybag-based urban farming. The implementation method comprises three main stages: community education through interactive lectures, training through hands-on cultivation of chili peppers (Capsicum frutescens L.) and eggplants (Solanum melongena), and participatory mentoring. Program effectiveness was measured using pre-test and post-test instruments administered to participants. Evaluation results indicated a significant improvement in participants’ competencies; the average conceptual understanding score increased from 30 to 80, while the average technical and application score rose from 25 to 80. The use of polybags proved to have a high level of acceptance due to their flexibility and cost-efficiency for limited land. It was concluded that the integration of theoretical outreach and practical mentoring methods successfully changed residents’ perceptions and provided them with the ability to implement urban agriculture as a strategy for strengthening sustainable community food security

Empowering Vocational School Students Through Digital Security Training to Prevent Cyber Threats: A Case Study at SMKN 7 Pekanbaru

Guntoro Guntoro — 2026-05-14

Digital devices now form the backbone of nearly every classroom, yet that convenience comes tangled with new cybersecurity peril. Students in vocational tracks sit at the crossroads: they click through learning modules all day but rarely receive targeted instruction on how to keep themselves safe online. Without that practical know-how, the hallways of a single school can quietly accumulate risks like data leaks, identity theft, and rogue software. In response, the present study piloted a campus-based workshop designed to meet learners exactly where they are. Courses were delivered at SMKN 7 Pekanbaru, involving thirty trade students who volunteered despite their busy schedules. Lectures spoke in plain language; hands-on exercises replayed incidents pulled from local news; quick-fire quizzes and spirited group debates stitched it all together. Student mastery was quantified by side-by-side snapshots taken before and after the event, measured against five essential security benchmarks. The opening average sat at a modest 18.7 out of 25; the closing number soared to 24.4. A paired t-test for the twenty-nine complete sets of data returned t(29) = 13.25, p < 0.0001, clearly ruling out chance. Glance at the run charts and the upward drift is obvious: every learner moved forward, and the room buzzed with confidence that had been absent hours earlier. Recent research confirms that focused, brief cybersecurity workshops can significantly boost learners grasp of online threats and the defensive habits they employ. Because the instructional framework proved practical, other institutions are well-positioned to adopt it and thereby reduce the cyber vulnerabilities that affect campus communities.

Financial Management and Marketing Optimisation of BSF (Maggot) Cultivation for the Empowerment of Housewives

Aida Nahar — 2026-05-14

The management of kitchen organic waste in densely populated areas, such as Mlatiharjo village in East Semarang, faces challenges including waste accumulation, unpleasant odors, and reliance on landfills, which entails high transportation costs. This community service program aims to enhance housewives’ ability to effectively manage the finance and marketing of black soldier fly (BSF) farming businesses to support household economic empowerment and community sustainability. A participatory-applied approach was implemented through outreach, technical training, and intensive mentoring on financial management and digital marketing. Monitoring and evaluation utilized a mixed-methods approach with a pre-post intervention design and observation. Evaluation results indicate that the success rate of training and mentoring in the areas of understanding financial conditions, managing financial transactions, utilizing financial applications, managing promotional content, and optimizing websites as marketing tools reached 70%-75%, which falls into the “fairly good” category

Applying Smart Breathing as A Community Response and Promotional Method to Avoid Respiratory Disorders

Ulfa Nur Rohmah — 2026-05-15

Disorders of the respiratory system continue to be a serious health issue that affects people's quality of life. Unhealthy environmental conditions, significant exposure to pollution, and poor practices of clean and healthy living habits raise the risk of respiratory disorders. The purpose of this activity is to develop community awareness and ability in avoiding respiratory illnesses using the Smart Breathing program as a community promotion and responsive strategy. The activity is carried out through the steps of planning, implementation, assessment, and follow-up. Program execution comprises lung health education, demonstrations of daily activity-based breathing exercises, the construction of local educational media (posters and respiratory kit), and a proclamation of community commitment. 55 participants were evaluated utilizing pretests and posttests. The results demonstrated an increase in community knowledge, with an average pretest score of 53.22 and a posttest score of 73.23. These findings indicate that the Smart Breathing program is effective in increasing community understanding of respiratory disorder prevention, thus contributing to strengthening health awareness, improving self-management skills, and encouraging preventive behaviors in preventing respiratory disorders.

The Implementation of Writing Thank-You Letters to Enhance Subjective Well-Being Among Elementary School Students

Sukma Ainul Fitri — 2026-05-15

Subjective well-being (SWB) is important for children’s development, yet emotional challenges in elementary school can reduce students’ quality of life. This study aimed to improve SWB through a Writing Thank-You Letters intervention using a pre-experimental one-group pretest–posttest design. Participants were 44 fourth-grade students of SD Al-Ma’soem Bandung. PANAS-C measured SWB, and GQ-6 assessed gratitude. Data were analyzed using Repeated Measures ANOVA with Bonferroni-corrected pairwise comparisons. Results showed a significant increase in positive affect (p < 0.001), while negative affect and gratitude were not significant in the long term. However, initial trends indicated improvement, with decreased negative affect (M = 39.36 to 38.00) and increased gratitude (M = 26.64 to 27.86). This intervention can serve as a reflective activity to refresh students’ emotional states. Regular implementation is recommended to strengthen long-term SWB and gratitude.