{"title":"Pemanfaatan lahan Dusun di Wilayah Konservasi Hutan untuk Mendukung Ketahanan Pangan Keluarga : Suku Talang Mamak","authors":"Antón Ariyanto, Afni Zulkifli","doi":"10.54951/comsep.v3i1.175","DOIUrl":"https://doi.org/10.54951/comsep.v3i1.175","url":null,"abstract":"Maintaining food security in traditional communities in forest conservation villages is to use land in village yards/gardens to produce family food. The Sadan settlement is a hamlet in the Bukit Tigapuluh National Park (TNBT), and the people of this village depend heavily on the forest to support their family's economy. Adult men in the village make mandah (out) from the village and collect non-timber forest products such as resin, jernang, petai and others. Meanwhile, women and children live in the hamlet. Women in Sadan village, become partners in this community service activity. The residents of Sadan village have not optimally utilized the gardens/yards in the hamlet for production activities that have economic value through food crop cultivation activities. This is due to limited knowledge in harvesting and cultivation techniques. This community service activity aims to provide counseling, training and land use practices. The implementation of this service activity is carried out with an approach to counseling and demonstration methods. The results of this service have influenced changes in the knowledge and views of participants, especially the use of yard/garden land to meet family food.","PeriodicalId":191457,"journal":{"name":"COMSEP: Jurnal Pengabdian Kepada Masyarakat","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-02-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116856944","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pendampingan Pengelolaan Agrowisata Universitas Lancang Kuning Pekanbaru","authors":"Dodi Dodi, Eni Suhesti, Dodi Sukma","doi":"10.54951/comsep.v3i1.218","DOIUrl":"https://doi.org/10.54951/comsep.v3i1.218","url":null,"abstract":"Unilak agro-tourism has the same potential as other agro-tourism, which consists of fruit plants such as; Durian, avocado, longan, honey pumpkin, peanut, long bean, cucumber, red ginger, cassava and livestock catfish and tilapia. Unilak Agrotourism has not been organized as well as Agrotourism in general, the cropping pattern is still not regular, so it is necessary to provide Unilak Agrotourism. Agro-tourism training aims to increase understanding in the context of fostering agro-tourism managers as an alternative tourist attraction. These efforts include community development in realizing synergy and agriculture that can produce social, economic growth and community organization. The method used is mentoring. Assisting the community to have knowledge of how to manage agro-tourism and cropping patterns that have a tourist attraction. The results obtained are community knowledge about agro-tourism management such as: a) the community knows the importance of the benefits of agro-tourism b) the community has understood how to identify potential attractions","PeriodicalId":191457,"journal":{"name":"COMSEP: Jurnal Pengabdian Kepada Masyarakat","volume":"60 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125885265","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
F. A. Rahman, Rona Naula Oktaviani, Eny Wahyuningsih, Hidayat Hidayat
{"title":"Pengenalan Akuntansi Keuangan Desa Pada Pemerintahan Desa Di Kecamatan Kuok Kabupaten Kampar","authors":"F. A. Rahman, Rona Naula Oktaviani, Eny Wahyuningsih, Hidayat Hidayat","doi":"10.54951/comsep.v3i1.227","DOIUrl":"https://doi.org/10.54951/comsep.v3i1.227","url":null,"abstract":"Pengabdian Kepada Masyarakat (PKM) ini sasarannya adalah para Kepala Urusan (KAUR) Keuangan Desa dan Kepala Desa (KADES) yang ada di Kecamatan Kuok Kabupaten Kampar, bagian keuangan (bendahara) yang merupakan orang yang mencatat, menyusun, melaksanakan, dan mempertanggungjawab Rencana Anggaran Kas Desa (RAK Desa). Permasalahan dalam PKM ini adalah terbatasnya pengetahuan dan kemampuan para KAUR Keuangan Desa dalam pencatatan keuangan desa serta ilmu pengetahuan tentang akuntansi keuangan desa yang sesuai dengan Prinsip Akuntansi Berterima Umum (PABU). Metode pelaksanaan dalam kegiatan ini dengan sosialisasi ceramah dan diskusi bersama para KAUR Keuangan Desa dan KADES. \u0000Dan hasil dari kegiatan PKM ini adalah peningkatan pengetahuan dan kemandirian para KAUR Keuangan Desa dalam hal pencatatan keuangan desa serta peningkatan ilmu pengetahuan tentang akuntansi keuangan desa yang sesuai dengan PABU. Maka, disarankan adanya pembekalan atau pelatihan khusus bagi para KAUR agar laporan keuangan dapat dipertanggungjawabkan kepada masyarakat.","PeriodicalId":191457,"journal":{"name":"COMSEP: Jurnal Pengabdian Kepada Masyarakat","volume":"137 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123170643","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Penyusunan Laporan Keuangan Sekolah Taman Kanak-Kanak Berdasarkan Pendekatan Isak 35","authors":"Dwi Fionasari, Siti Samsiah, Wira Ramashar, Nadia Fathurrahmi Lawita, Agustiawan Agustiawan, Rudi Syaf Putra, Linda Hetri Suriyanti","doi":"10.54951/comsep.v3i1.207","DOIUrl":"https://doi.org/10.54951/comsep.v3i1.207","url":null,"abstract":" \u0000The purpose of this service activity is to provide understanding to schools in terms of implementing the preparation of financial statements for Kindergarten (TK) Dewi Sartika Group 1, Kampar District, which refers to ISAK 35 regarding financial reporting of non-profit entities. This activity is carried out to help solve problems faced by managers of non-profit-based educational organizations due to their lack of understanding of accounting for financial reporting in accordance with ISAK 35. Service activities in educational organizations are carried out in several stages, starting with observations and preliminary interviews on objects activity. Then the implementation of the activity, namely by explaining the material about the basics of accounting and ISAK 35. Based on the results of this service activity, it was found that the service participants, namely nine kindergartens who were members of the Dewi Sartika Gugus 1, Kampar sub-district, began to understand and realize the importance of reporting accountability. financial statements in accordance with recommended accounting standards.\u0000Keywords: Financial Statement, ISAK 35\u0000 \u0000Abstrak \u0000Tujuan dari kegiatan pengabdian ini adalah untuk memberikan pemahaman kepada sekolah dalam hal menerapkan penyusunan laporan keuangan Taman Kanak-kanak (TK) Gugus 1 Dewi Sartika Kecamatan Kampar yang mengacu pada ISAK 35 tentang pelaporan keuangan entitas nonlaba. Kegiatan ini dilaksanakan untuk membantu menyelesaikan permasalahan yang dihadapi oleh pengelola organisasi pendidikan berbasis nonlaba atas kurang paham nya tentang akuntansi untuk pelaporan keuangan yang sesuai dengan ISAK 35. Kegiatan pengabdian pada organisasi pendidikan ini dilakukan dengan beberapa tahapan, dimulai dengan melakukan observasi dan wawancara pendahuluan pada objek kegiatan. Kemudian pelaksanaan kegiatan, yaitu dengan menjelaskan materi tentang dasar-dasar akuntansi dan ISAK 35. Berdasarkan hasil dari kegiatan pengabdian ini diketahu bahwa peserta pengabdian yaitu sembilan TK yang tergabung dalam Gugus 1 Dewi sartika kecamatan kampar, mulai memahami dan menyadari arti penting dari pertanggungjawaban pembuatan laporan keuangan sesuai dengan standar akuntansi yang dianjurkan.\u0000Kata kunci: Laporna Keuangan, ISAK 35","PeriodicalId":191457,"journal":{"name":"COMSEP: Jurnal Pengabdian Kepada Masyarakat","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122285671","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Faizal David Julio, Dian Ruhamak, A. Pramana, Nonni Yap
{"title":"Bimbingan Belajar Akuntansi Sederhana Bagi Entrepreneur Umkm Kopi Berbasis SAK EMKM","authors":"Faizal David Julio, Dian Ruhamak, A. Pramana, Nonni Yap","doi":"10.54951/comsep.v3i1.181","DOIUrl":"https://doi.org/10.54951/comsep.v3i1.181","url":null,"abstract":"For owners of Micro Small and Medium Enterprises (MSMEs), financial recording and reporting is certainly the main issue. SAK EMKM stands for The Financial Accounting Standard of Small and Medium Micro Entities formulated by the Indonesian Accountants Association (IAI). This standard is aimed at businesses that have not been able to meet the accounting standards of Entities Without Public Accounting (ETAP). MSMEs are expected to be able to apply SAK ETAP as a reference in the creation of their financial records and statements. Omah Kopi Mandiri is one of the MSMEs that have not implemented SAK ETAP. This PkM result is the increasing insight of MSME actors, especially Omah Kopi Mandiri and prospective millennial entrepreneurs in the Omah Kopi Mandiri environmental area to SAK ETAP and the science of accounting recording and reporting, so as to increase their quality into superior and competent resources.","PeriodicalId":191457,"journal":{"name":"COMSEP: Jurnal Pengabdian Kepada Masyarakat","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122201140","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
A. C. Tridakusumah, Dika Supyandi, M. A. Heryanto, Adi Nugraha, D. Hasyir
{"title":"Optimalisasi Sistem Agribisnis Kopi Garut","authors":"A. C. Tridakusumah, Dika Supyandi, M. A. Heryanto, Adi Nugraha, D. Hasyir","doi":"10.54951/comsep.v3i1.188","DOIUrl":"https://doi.org/10.54951/comsep.v3i1.188","url":null,"abstract":"The coffee commodity planted by KTH LMDH Kramatjaya member farmers in Garut Regency has good quality, supported by representative coffee processing production facilities but has not been utilized optimally. Therefore it is necessary to carry out Pengabdian Kepada Masyarakat (PKM) regarding the optimization of the coffee agribusiness system. . The PKM method uses the Participatory Rural Appraisal (PRA) approach and the applied Good Agricultural Practices (GAP) at the production and processing stages. \u0000PKM results show that the production has not yet reached the optimal level of productivity. The post-harvest treatment of coffee harvest processing has not applied the GAP principle. The PKM activity that has been implemented is online training as an effort to increase access and demand for coffee. In addition, activities are being carried out to design portable drying beds. The next PKM activity plan includes training and mentoring related to online marketing strategies and training on the use of portable drying beds.","PeriodicalId":191457,"journal":{"name":"COMSEP: Jurnal Pengabdian Kepada Masyarakat","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114292104","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
I. Indrayani, Murhaban Murhaban, N. Nurhasanah, Hanif Hanif, Z. Abidin
{"title":"Pendampingan Penyusunan Laporan Keuangan UMKM Dan Optimalisasi Potensi Desa Panggoi, Muara Dua, Lhokseumawe","authors":"I. Indrayani, Murhaban Murhaban, N. Nurhasanah, Hanif Hanif, Z. Abidin","doi":"10.54951/comsep.v3i1.187","DOIUrl":"https://doi.org/10.54951/comsep.v3i1.187","url":null,"abstract":"Community service is carried out in the Meunasah Panggoi Village, which is located in Muara Dua District, Lhokseumawe City. The purpose of holding this service activity is to (1) increase population awareness of the importance of financial recording of MSME activities in the context of better decision making (2) Improve the quality and competence of village youth as the next generation who will develop and advance the village (3) optimize village potential (4) assisting village officials in the process of compiling accounting journals related to the APBDesa realization report. To achieve this goal, community service has been carried out from June to November 2021, namely the holding of a series of training activities for the preparation of simple financial reports for MSMEs, as well as English language training. Meanwhile, to achieve goals number 3 and 4 above, the service team in this year's activity has only collected data related to village potential and village funds and proposed a number of things to optimize both of them.","PeriodicalId":191457,"journal":{"name":"COMSEP: Jurnal Pengabdian Kepada Masyarakat","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122266748","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Facrul Rozi, Mekar Meilisa Amalia, N. Nurhayati, Sahnan Rangkuti, D. Wahyuni
{"title":"Pelatihan Penyusunan Laporan Keuangan dan Manajemen Keuangan UMKM dalam Upaya Pengembangan Usaha","authors":"Facrul Rozi, Mekar Meilisa Amalia, N. Nurhayati, Sahnan Rangkuti, D. Wahyuni","doi":"10.54951/comsep.v3i1.235","DOIUrl":"https://doi.org/10.54951/comsep.v3i1.235","url":null,"abstract":"Since the government ratified the Indonesian batik day, efforts to develop the business of batik craftsmen in Solo Raya have generally increased, however, the craftsmen have experienced difficulties in loan business. Creditors need financial statements which are the only reliable information in consideration for lending. Not infrequently because batik craftsmen throughout Solo Raya do not have financial reports, the craftsmen have not been able to get business capital from loans. The approach used in this Abdimas activity: 1). Lecture method. 2) Training Methods. Meanwhile, the data collection method used by the Abdimas Team on Financial Management is in the form of questions and answers and discussions with participants. Overall, counseling on the preparation of financial reports and financial management of MSMEs received a good response from various parties, both the perpetrators of MSMEs in Wijaya Kusuma batik, batik craftsmen and officials in Solo Raya.","PeriodicalId":191457,"journal":{"name":"COMSEP: Jurnal Pengabdian Kepada Masyarakat","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-31","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129076976","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Upaya Perlindungan Terhadap Anak dari Ancaman Kejahatan","authors":"Kasmanto Rinaldi","doi":"10.54951/comsep.v3i1.170","DOIUrl":"https://doi.org/10.54951/comsep.v3i1.170","url":null,"abstract":"Child is a girl or boy who are immature and have not yet experienced puberty. Child are the next generation for the nation, this causes children to be protected by their lives, so that they can grow and thrive and avoid violence and discrimination. This topic was chosen because children have physical and mental differences that are much different from adults so they are vulnerable to the threat of crime. The service method is carried out in stages, namely the preparation stage and the implementation stage. Every child must receive education on how to protect themselves from the threat of crime because crimes against children often occur and often damage children's psychology. The result is that children must know that there is legal protection provided by the state if they experience threats of crime. Therefore, this service activity aims to provide counseling or socialization in order to educate children on how to properly protect themselves from crime. \u0000 \u0000 ","PeriodicalId":191457,"journal":{"name":"COMSEP: Jurnal Pengabdian Kepada Masyarakat","volume":"305 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121493947","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
{"title":"Pendampingan Aparat Desa Dalam Pengelolaan Kopi Liberika Desa Cipasung Kecamatan Darma Kabupaten Kuningan","authors":"Tommy Bustomi, Andre Ariesmansyah, Iwan Satibi.","doi":"10.54951/comsep.v3i1.168","DOIUrl":"https://doi.org/10.54951/comsep.v3i1.168","url":null,"abstract":"\u0000 \u0000 \u0000Cipasung village, located in Kuningan, West Java, is currently preparing to develop into a tourist village. Cipasung village icon with liberika coffee a which is a tourist attraction, therefore it is necessary to provided assistanced village officials and the village community. This Mentoring Program is believed to be a model for achieving improvement in Cipasung Rintisan Tourism Village Services, especially in the management of Liberika coffee, so that it can increase additional economic income, environmental and respect for the socio- cultural community. The type of tourism that can meet the three criteria above is a form of community- based tourism village. As a result of this mentoring activity, several activities have been carried out such as counseling and training in the field of institutional and community development in Cipasung Village to physical activities such as making and installing road signs to the tourist attraction of Cipasung Village. Assistance in the implementation of the results of counseling and training needs to be carried out until the community can be independent. \u0000 \u0000 \u0000","PeriodicalId":191457,"journal":{"name":"COMSEP: Jurnal Pengabdian Kepada Masyarakat","volume":"4 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-01-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126343534","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}