Advances in Community Services Research

Crisis Communication of Bigo Live Indonesia in Facing the Threat of Blocking: A Situational Crisis Communication Theory Analysis

Wuri Valendza Wijaya, Ratih Kurnia Hidayati, Ni Putu Limarandani — Tue, 02 Jun 2026 00:00:00 +0700

Purpose: This study examines the situational factors that escalated Bigo Live Indonesia's reputational crisis in 2024 and describes the crisis communication strategies the platform deployed in response to the Ministry of Communication and Information (Kominfo) 's threat to block.

Research Method: A qualitative intrinsic case study was conducted using Situational Crisis Communication Theory (SCCT). Data comprised Bigo Live's official press release and eleven online news articles (CNNIndonesia.com, Detik.com, Kompas.com) published between August and September 2024, analyzed using NVivo 12 and verified through source triangulation.

Results and Discussion: The crisis was preventable and was compounded by a history of recurring violations (a 2016 block and a 2024 non-compliance) and a poor reputation for relations. Bigo Live relied mainly on a rebuild strategy through compensation, supported by implicit deny-scapegoat, bolstering, and ethics-based tactics.

Implications: The absence of an apology and the use of scapegoating weakened the response, suggesting that platforms facing regulatory sanction should pair technical compensation with explicit accountability.

Originality: This study applies SCCT to a crisis on a live-streaming platform, driven simultaneously by regulatory pressure and a blocking threat. This multilayered context has rarely been examined in prior crisis communication research.

Evaluating gold mining in Ranowulu between CSR benefits and social vulnerability

Meijina Exreana Karundeng, Michael Mamentu, Burhan Niode — Wed, 03 Jun 2026 00:00:00 +0700

Abstract

Purpose: This study evaluates the social impacts of PT. Tambang Tondano Nusajaya gold mining activities on communities in Ranowulu District, Bitung City, North Sulawesi.

Research Method: An exploratory descriptive qualitative design was applied through semi-structured interviews, field observation, and documentation involving one corporate representative and four ring-1 residents.

Results and Discussion: Mining generates local employment, skills training, micro-enterprise opportunities, educational support, and infrastructure assistance. However, residents also report land conversion, dust, blasting vibration, cracked houses, health concerns, passive participation, and dependence on company-driven economic circulation.

Implications: The study recommends participatory social impact assessment, independent monitoring by DLH Kota Bitung and Dinas PUPR Kota Bitung, transparent grievance mechanisms, and livelihood diversification beyond mining.

Originality: This article integrates outcome evaluation, process evaluation, CSR fit, social license to operate, and social impact assessment to show that mining legitimacy depends on balancing benefits, operational-risk mitigation, and meaningful participation.

Connectivity and Food Security in 3T Villages in Eastern Indonesia: Community-Based Supply Chain Modeling

Tue, 16 Jun 2026 00:00:00 +0700

Purpose: This study aims to explore the role of regional connectivity in shaping food distribution dynamics and to develop a community-based food supply chain model to strengthen food security in disadvantaged, frontier, and outermost (3T) villages in Eastern Indonesia.

Research Method: A descriptive qualitative approach with a case study design was employed. Data were collected through field observations, in-depth interviews, spatial analysis, review of secondary data, systems engineering techniques, and focus group discussions to refine the proposed model.

Results and Discussion: The findings indicate that limited connectivity, dependence on external distribution channels, and inadequate storage infrastructure constrain food security in 3T areas. Based on these findings, this study proposes a Community-Based Supply Chain Model integrating BUMDes, Digital Village Granaries, Transportation Collectivity, and appropriate storage technologies to enhance local food system resilience.

Implications: The study highlights the importance of combining infrastructure development with community institutions and context-sensitive technologies.

Originality: This study offers an integrated framework linking regional connectivity, social capital, and local governance within a community-based food supply chain model tailored to 3T areas in Eastern Indonesia.

Access to Education in Indonesia's 3T Regions: Infrastructure Challenges and Technological Solutions

Tue, 16 Jun 2026 00:00:00 +0700

Purpose: This study aims to identify educational barriers in Indonesia's Frontier, Outermost, and Disadvantaged (3T) regions and analyze technology-based strategies that may support educational equity.

Research Method: A qualitative library research approach with descriptive-analytical content analysis was employed. Data were collected from peer-reviewed articles, government reports, and policy documents published between 2021 and 2026 using predefined inclusion criteria to ensure source relevance and credibility.

Results and Discussion: The findings indicate that educational inequality in 3T regions is shaped by limited internet connectivity, inadequate electricity infrastructure, geographical isolation, restricted access to digital devices, and low digital literacy among educators. Technology-based interventions, including satellite internet, offline learning platforms, alternative energy systems, and teacher capacity-building programs, show potential to improve educational access; however, their effectiveness depends on contextual readiness, sustainability, and policy support.

Implications: Educational transformation in 3T regions requires integrated efforts that combine infrastructure development, human capacity strengthening, and responsive policy frameworks.

Originality: This study proposes an integrative perspective that positions infrastructure readiness, human capacity, and policy support as interconnected determinants of sustainable educational digitalization in 3T regions.

The Development of Artificial Intelligence Technology and Cyber Security Threats

Tue, 16 Jun 2026 00:00:00 +0700

Purpose: This study aims to examine the relationship between advances in Artificial Intelligence (AI) and the evolving cybersecurity landscape by identifying emerging AI-enabled threats, exploring AI-based defense mechanisms, and analyzing the challenges of implementing AI-driven cybersecurity systems.

Research Method: A structured literature review using a qualitative descriptive approach was conducted. Relevant studies published between 2021 and 2025 were systematically identified through major academic databases using predefined search keywords. The selected studies were screened using inclusion and exclusion criteria and analyzed through thematic content analysis.

Results and Discussion: The findings indicate that AI simultaneously functions as a catalyst for increasingly sophisticated cyber threats and as an enabler of advanced cybersecurity defenses. Three dominant themes emerged: the evolution of AI-driven threats, the application of AI in cybersecurity defense, and the technical and organizational challenges associated with AI implementation.

Implications: The study highlights the importance of integrating technological innovation, human oversight, and governance frameworks to strengthen cybersecurity resilience.

Originality: This review provides a holistic perspective by simultaneously examining AI-enabled threats, defensive applications, and implementation challenges within cybersecurity ecosystems.

Analysis of QRIS Misuse Mode as a Means of Personal Data Theft and Account Takeover in Bandung City, Indonesia

Tue, 16 Jun 2026 00:00:00 +0700

Purpose: This study analyzes the mechanisms of quishing attacks within QRIS transactions, examines users' vulnerability to QR-code-based fraud, and evaluates mitigation efforts and legal protection in Indonesia's digital payment ecosystem.

Research Method: A sequential explanatory mixed-methods design was employed. Quantitative data were collected through online questionnaires distributed to QRIS users in Bandung using purposive sampling. Of the 100 questionnaires distributed, 89 valid responses met the inclusion criteria. Qualitative data from documented fraud cases and relevant literature were used to explain the quantitative findings.

Results and Discussion: Although 89.9% of respondents were aware of QR code fraud risks, 38.2% had experienced financial losses, and 31.5% had nearly become victims. Routine payment activities (44.6%) and promotional offers (24.1%) emerged as the dominant triggers for scanning fraudulent QR codes. Furthermore, 39.5% of respondents reported being redirected to phishing websites, indicating that quishing frequently facilitates credential theft and account takeover through social engineering techniques.

Implications: The findings highlight the need for stronger cybersecurity governance through dynamic QRIS implementation, enhanced security features, and continuous consumer education.

Originality: This study integrates behavioral evidence from QRIS users with legal and cybersecurity perspectives to provide a comprehensive understanding of quishing in Indonesia's digital payment ecosystem.

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 — Fri, 05 Jun 2026 00:00:00 +0700

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

Sat, 11 Jul 2026 00:00:00 +0700

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

Sat, 11 Jul 2026 00:00:00 +0700

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

Sat, 11 Jul 2026 00:00:00 +0700

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

Sat, 11 Jul 2026 00:00:00 +0700

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

Sat, 11 Jul 2026 00:00:00 +0700

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.

Dynamics of Changes in Public Transportation Consumption Patterns Due to Fuel Price Increases

Sat, 11 Jul 2026 00:00:00 +0700

Purpose: This study aims to analyze the potential impact of fuel price increases on economic conditions and public transportation consumption patterns in Bandung City, an urban area characterized by high mobility and transportation demand.

Research Method: The study employed a descriptive qualitative approach using library research. Data were collected from peer-reviewed journal articles, policy documents, government reports, and statistical publications related to fuel pricing, inflation, transportation costs, mobility behavior, and public transportation. The literature was analyzed using content and comparative analysis techniques.

Results and Discussion: The reviewed literature indicates that fuel price increases are associated with inflationary pressures, rising transportation costs, and changes in household expenditure allocation. In urban contexts, increasing fuel prices may encourage behavioral adaptation through more selective travel decisions, improved mobility efficiency, and greater consideration of public transportation alternatives. Bandung’s urban characteristics suggest that these impacts are particularly relevant due to its intensive transportation activities.

Implications: The findings provide insights for policymakers in designing transportation and energy policies that support affordability, accessibility, and sustainable urban mobility. Future studies should use primary data to measure behavioral changes among Bandung residents directly.

Originality: This study offers an integrated conceptual analysis of the relationship between fuel price increases, urban economic pressures, and public transportation consumption patterns within the specific context of Bandung City.

Empowering MSME Entrepreneurs Through Digital Marketing Mentoring and Digital Financial Literacy in Tinambung Subdistrict, Indonesia

Tue, 05 May 2026 00:00:00 +0700

Purpose: This program was initiated in response to low adoption of digital marketing and financial literacy among MSMEs in Tinambung Subdistrict, resulting in limited market reach and poor business management. The initiative aims to enhance MSMEs’ capabilities in digital marketing and financial literacy and to promote business self-reliance.

Research Method: The activity was conducted in February 2026 in the Tinambung Subdistrict, Polewali Mandar Regency, and involved 30 MSME operators across the retail, food service, and service sectors. The method used was a participatory approach through outreach, technical training, and hands-on coaching, with observations, interviews, and questionnaires serving as evaluation tools.

Results and Discussion: Before the intervention, only 23% of partners had a digital business account, and 26% kept financial records. The activities were implemented in phases, ranging from outreach to monitoring. The results showed significant improvements: digital account ownership rose to 83%, understanding of promotional content to 78%, financial record-keeping to 80%, and financial segregation to 76%.

Implications: This program promotes digital adoption and financial management among SMEs. Ongoing support is recommended to ensure the sustainability of SMEs’ digital transformation.

Digital-Based Financial Management Capacity Building for BUMDes Mattuju in Pitue Village, Indonesia

Thu, 28 May 2026 00:00:00 +0700

Purpose: This Community Service Activity aims to strengthen the capacity of BUMDes Mattuju and village microbusiness actors in Pitue Village, Ma'rang Subdistrict, Pangkajene and Kepulauan Regency, in managing finances through simple digital recording, transparent reporting, and basic digital promotion. The program addresses the need for more orderly bookkeeping, stronger accountability, and data-informed decision-making in managing village-owned enterprises.

Method: The activity used a participatory capacity-building approach through training, Focus Group Discussion (FGD), practical simulation, introduction to social media, simple website utilization, and mentoring. It involved BUMDes Mattuju, village microbusiness actors, village and subdistrict stakeholders, lecturers, and students of the 2025 Student Village Development Program of Universitas Hasanuddin.

Results and Discussion: The program improved participants' awareness of structured financial records, introduced simple digital recording, and broadened their understanding of Facebook, Instagram, WhatsApp, and simple web-based channels for product visibility. It also produced training materials, brochures, seminar kits, certificates, documentation, and online media publications.

Implication: The intervention strengthens BUMDes governance by positioning digital financial management as a practical tool for transparency, efficiency, and accountability. Continued mentoring is needed to make the introduced recording format a routine managerial practice, and the model can be replicated in other coastal and rural villages.

Education on Business Partnerships for Corporate Sustainability at Kristoforus 2 in West Jakarta

Chelsya Chelsya — Sat, 27 Jun 2026 00:00:00 +0700

Purpose: This Community Service Activity (PKM) aims to enhance students’ understanding of the concepts, benefits, and implementation of business combinations as a strategy for corporate growth and sustainability. The program was launched because students’ understanding of business combination practices—which are widely applied in the business world—remains limited.

Method: The event was held in person on April 13, 2026, at SMA Kristoforus 2 in West Jakarta, with 31 eleventh-grade students participating. The methods used included educational sessions, case-study-based discussions, pre- and post-tests administered via Quizizz, and a participant satisfaction survey.

Results and Discussion: Before the activity, most participants did not yet understand the concept of business combinations. Following the intervention, understanding increased, as evidenced by an average post-test score of 84. Participants showed great enthusiasm during the educational sessions and discussions. The outcomes of the activity included journal articles, intellectual property rights (IPR), and educational materials, including posters.

Implications: This program helps improve students’ business literacy and supports economics education in schools. Similar activities should be developed on an ongoing basis, with a greater focus on practical economic and financial topics.

Improving Understanding of Bank Reconciliation Through Education and Training at Ricci I Jakarta

Chelsya Chelsya — Sat, 27 Jun 2026 00:00:00 +0700

Purpose: This Community Service Activity (PKM) aims to enhance students’ understanding of the concepts and practices of bank reconciliation as part of a company’s internal controls. The program was implemented due to students’ limited understanding of how bank reconciliation is applied in the business world.

Method: The activity was held in person at Ricci I High School in West Jakarta on April 17, 2026, and lasted two hours, involving 28 eleventh-grade students. The methods used included planning, instruction through the presentation of materials, training and guidance through practice exercises, evaluation using Quizizz-based pre- and post-tests, and a participant satisfaction survey.

Results and Discussion: Before the training, most students did not understand bank reconciliation. After the intervention, understanding increased, as evidenced by an average post-test score of 87. Participants also showed great enthusiasm throughout the activity. The program’s outputs included journal articles, intellectual property, and educational posters.

Implications: This program helps improve students' accounting literacy and supports the SDGs related to quality education. Further training with more hands-on practice is needed.

An Exploration of Accounting in Merchandising Companies for High School Students in Jakarta, Indonesia

Emillia Sastrasasmita, Lim Raynard, Nicolas Fernando — Sat, 27 Jun 2026 00:00:00 +0700

Purpose: This Community Service Activity (PKM) was initiated in response to high school students’ limited understanding of the procedural aspects of journalizing transactions for trading companies. The program aims to enhance students’ conceptual understanding and journaling skills through an interactive, gamification-based learning approach and to increase their motivation to learn accounting.

Method: The PKM was held at SMA Negeri 2 Jakarta on May 6, 2026, for 90 minutes, targeting 27 eleventh-grade students majoring in Economics and Accounting. The intervention was conducted through interactive lectures, discussions, case studies of trading company transactions, exercises in perpetual-system journalizing, and gamified quizzes. Evaluation was carried out using observation and a Likert-scale questionnaire.

Results and Discussion: Before the intervention, most participants did not understand the differences between the accounting practices of service and merchandising companies, nor were they familiar with the journalizing procedures of the perpetual inventory system. The program was implemented in stages, beginning with an assessment of participants’ prior knowledge and concluding with an evaluation of their learning. The results showed an increase in students’ understanding, participation, and interest in accounting.

Implications: This program helps improve the quality of accounting education in schools and can be replicated to cover a broader range of topics through ongoing support.

Preparation of Financial Statements for a Trading Company for Students at SMAN 2, Jakarta, Indonesia

Nastasya Cindy Hidajat — Sat, 27 Jun 2026 00:00:00 +0700

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 — Sat, 27 Jun 2026 00:00:00 +0700

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.

Improving Student Learning at SMAN 2 Regarding the General Ledger and Trial Balance Worksheets

Chelsya Chelsya — Sun, 28 Jun 2026 00:00:00 +0700

Purpose: This community service program aimed to improve students’ accounting literacy and practical skills in general ledger posting and trial balance worksheet preparation at SMAN 2 West Jakarta. The program was designed to bridge the gap between theoretical accounting learning in school and practical competencies required in the workplace.

Method: The activity was conducted at SMAN 2 West Jakarta on May 13, 2026, for students of Class XI-4. The intervention involved accounting education, hands-on practice, case-based simulations, and digital evaluation using Quizziz and Google Forms. The training covered the concepts, functions, and procedures of posting transactions to the general ledger and preparing trial balance worksheets.

Results and Discussion: Prior to the intervention, students had limited practical understanding of the accounting cycle, particularly in general ledger posting and trial balance worksheet preparation. The activity was implemented in chronological order: introduction, pre-test, material presentation, guided practice, post-test, and participant satisfaction evaluation. The results showed improved student understanding, with a post-test average score of 81. Participants also demonstrated increased engagement, motivation, and ability to complete accounting practice exercises with guidance.

Implications: This program helped strengthen students’ basic accounting competencies and work readiness. Future community service programs should provide longer training and cover a broader range of accounting topics, including financial statement preparation, tax literacy, digital finance, and sustainability reporting.

The Application of Basic Accounting to Improve the Financial Performance of Toko Asia Baru

Nastasya Cindy Hidajat — Mon, 29 Jun 2026 00:00:00 +0700

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 — Mon, 29 Jun 2026 00:00:00 +0700

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.