Peradaban Journal of Community Service https://jurnal.peradabanpublishing.com/index.php/PJCS <p><strong>Peradaban Journal of Community Service</strong> berfokus pada penyebaran gagasan, temuan penelitian, dan kegiatan inovatif terkait pengabdian dan pemberdayaan masyarakat. Kami berkomitmen mendukung Tri Dharma Perguruan Tinggi dengan mempublikasikan upaya akademisi dalam mengidentifikasi, mengelola, dan menangani potensi serta tantangan masyarakat, demi mendorong pembangunan berkelanjutan dan kesejahteraan sosial. Jurnal ini terbit dua kali setahun, pada bulan <strong>Mei</strong> dan <strong>November</strong>.</p> en-US Fri, 29 May 2026 14:55:24 +0700 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 Pendampingan Penyusunan Dokumen Rencana Penanggulangan Kemiskinan Kota Makassar https://jurnal.peradabanpublishing.com/index.php/PJCS/article/view/841 <p>Penanggulangan kemiskinan merupakan salah satu prioritas nasional dalam Rencana Pembangunan Jangka Menengah Nasional (RPJMN) 2025–2029 yang juga diadopsi oleh Pemerintah Kota Makassar dalam dokumen perencanaan daerah. Penelitian ini bertujuan untuk mendeskripsikan proses pendampingan dan fasilitasi penyusunan Rencana Penanggulangan Kemiskinan Daerah (RPKD) Kota Makassar periode 2025–2029 sebagai instrumen strategis dalam mempercepat penurunan kemiskinan. Metode yang digunakan adalah pendekatan deskriptif dengan tahapan kegiatan meliputi <em>kick-off meeting</em>, pengumpulan data makro dan mikro sektoral, analisis komparatif dan time series, penyusunan dokumen melalui <em>focus group discussion</em> (FGD), serta diseminasi dokumen kepada pemangku kepentingan. Hasil kegiatan menunjukkan bahwa penyusunan RPKD mampu menghasilkan dokumen perencanaan yang komprehensif, terintegrasi, dan berbasis data, yang memuat strategi lintas sektor dalam penanggulangan kemiskinan. Strategi tersebut mencakup peningkatan akses pendidikan dan kesehatan, perluasan kesempatan kerja, pemberdayaan ekonomi masyarakat, penyediaan infrastruktur dasar, penguatan ketahanan pangan, serta perluasan perlindungan sosial. Selain itu, penguatan tata kelola kelembagaan dan pemutakhiran data kemiskinan menjadi faktor kunci dalam meningkatkan efektivitas program.</p> <p><em>Poverty alleviation constitutes one of the national priorities outlined in Indonesia’s 2025–2029 National Medium-Term Development Plan (Rencana Pembangunan Jangka Menengah Nasional/RPJMN), which has also been adopted by the Government of Makassar City in its regional development planning documents. This study aims to describe the assistance and facilitation process in the formulation of the Regional Poverty Alleviation Plan (Rencana Penanggulangan Kemiskinan Daerah/RPKD) of Makassar City for the 2025–2029 period as a strategic instrument for accelerating poverty reduction. The study employed a descriptive approach, with activities encompassing kick-off meetings, collection of macro and micro sectoral data, comparative and time-series analyses, preparation of the planning document through focus group discussions (FGDs), and dissemination of the document to relevant stakeholders. The findings indicate that the formulation of the RPKD successfully produced a comprehensive, integrated, and data-driven planning document that incorporates cross-sectoral strategies for poverty alleviation. These strategies include improving access to education and healthcare services, expanding employment opportunities, promoting community economic empowerment, providing basic infrastructure, strengthening food security, and broadening social protection coverage. Furthermore, strengthening institutional governance and updating poverty data were identified as key factors in enhancing the effectiveness of poverty alleviation programs.</em></p> Syahril Syahril, Ahmad Faqhruddin Abdur-Rabb, Rahmat Aiman, Fadil Muhammad Copyright (c) 2026 Syahril Syahril, Ahmad Faqhruddin Abdur-Rabb; Rahmat Aiman (Penulis); Fadil Muhammad https://creativecommons.org/licenses/by-nc-nd/4.0 https://jurnal.peradabanpublishing.com/index.php/PJCS/article/view/841 Fri, 29 May 2026 00:00:00 +0700 Implementation of SAK EMKM-Based Financial Reporting in a Micro, Small, and Medium Enterprise in Makassar https://jurnal.peradabanpublishing.com/index.php/PJCS/article/view/866 <p><em>Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran penting dalam mendukung perekonomian Indonesia. Namun, masih banyak UMKM yang menghadapi tantangan terkait tata kelola keuangan dan literasi akuntansi. Artikel ini membahas program pengabdian kepada masyarakat yang bertujuan untuk mengimplementasikan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) pada UMKM Pabrik Tahu Maju Jaya di Kota Makassar. Program ini menerapkan pendekatan partisipatif yang meliputi observasi, edukasi literasi keuangan, dan pendampingan teknis dalam penyusunan laporan keuangan. Kegiatan pendampingan tersebut memungkinkan pemilik usaha untuk menghitung Harga Pokok Penjualan (HPP), memisahkan keuangan pribadi dan usaha, serta menyusun laporan keuangan yang terstruktur berdasarkan SAK EMKM. Hasil implementasi menunjukkan laba bersih sebesar Rp5.545.000 dan total aset sebesar Rp117.545.000 pada periode September 2025. Program ini juga meningkatkan pemahaman pemilik usaha mengenai manajemen keuangan dan akuntabilitas usaha. Oleh karena itu, implementasi SAK EMKM dapat mendukung praktik pelaporan keuangan yang lebih baik serta meningkatkan kesiapan UMKM dalam mengakses pembiayaan eksternal.</em></p> <p>Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting Indonesia’s economy. However, many MSMEs still face challenges related to financial governance and accounting literacy. This article discusses a community service program aimed at implementing Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) at the Maju Jaya Tofu Factory MSME in Makassar. The program applied a participatory approach consistin g of observation, financial literacy education, and technical mentoring in financial reporting preparation. The assistance activities enabled the business owner to calculate the Cost of Goods Sold (COGS), separate personal and business finances, and prepare structured financial statements based on SAK EMKM. The implementation results showed a net profit of IDR 5,545,000 and total assets of IDR 117,545,000 for the September 2025 period. The program also improved the owner’s understanding of financial management and business accountability. Therefore, the implementation of SAK EMKM can support better financial reporting practices and improve MSME readiness to access external financing.</p> Irene Ipal Parinding, Fajriani Azis, Nurul Rusdiansyah, Nur Abshari Abbas, Alia Rezki Amalia Copyright (c) 2026 Irene Ipal Parinding, Fajriani Azis, Nurul Rusdiansyah, Nur Abshari Abbas, Alia Rezki Amalia https://creativecommons.org/licenses/by-nc-nd/4.0 https://jurnal.peradabanpublishing.com/index.php/PJCS/article/view/866 Fri, 29 May 2026 00:00:00 +0700 Penguatan Ketahanan Keluarga Sakinah melalui Edukasi Hukum dan Literasi Keuangan dalam Menghadapi Judi Online dan Pinjaman Online Ilegal https://jurnal.peradabanpublishing.com/index.php/PJCS/article/view/876 <p>Maraknya judi online dan pinjaman online ilegal menimbulkan dampak sosial, ekonomi, dan psikologis yang memengaruhi ketahanan keluarga. Rendahnya literasi keuangan dan kesadaran hukum masyarakat menyebabkan masih banyak warga belum mampu membedakan layanan keuangan digital legal dan ilegal serta memahami langkah perlindungan hukum yang tersedia. Kegiatan pengabdian masyarakat ini bertujuan meningkatkan pemahaman masyarakat mengenai literasi keuangan, ketahanan keluarga, dan edukasi hukum terkait judi online serta pinjaman online ilegal. Program dilaksanakan pada 12 April 2026 di PCA Singosari, Kabupaten Malang, dengan melibatkan sekitar 70 peserta yang terdiri atas pengurus, anggota, dan jamaah perempuan. Metode pelaksanaan menggunakan pendekatan edukatif dan partisipatif melalui ceramah interaktif, simulasi kasus, diskusi, dan konsultasi hukum. Hasil kegiatan menunjukkan meningkatnya pemahaman peserta mengenai risiko kejahatan finansial digital, pengelolaan keuangan keluarga, serta mekanisme perlindungan hukum terhadap pinjaman online ilegal. Peserta juga menunjukkan antusiasme tinggi dalam diskusi mengenai dampak judi online terhadap keluarga dan kelompok usia muda. Kegiatan ini turut memperkuat peran Posbakum ‘Aisyiyah sebagai ruang konsultasi dan pendampingan hukum berbasis komunitas.</p> <p><em>The rise of online gambling and illegal online lending has created social, economic, and psychological impacts that threaten family resilience. Low levels of financial literacy and legal awareness have caused many community members to struggle in distinguishing between legal and illegal digital financial services and understanding available legal protections. This community service program aimed to improve public understanding of financial literacy, family resilience, and legal education related to online gambling and illegal online lending. The program was conducted on April 12, 2026, at PCA Singosari, Malang Regency, involving approximately 70 female participants consisting of administrators, members, and congregation participants. The program applied an educational and participatory community-based approach through interactive lectures, case simulations, discussions, and legal consultations. The results showed increased participant understanding regarding the risks of digital financial crimes, family financial management, and legal protection mechanisms against illegal online lending. Participants also demonstrated high enthusiasm during discussions concerning the impact of online gambling on families and young people. In addition, the program strengthened the role of Posbakum ‘Aisyiyah as a community-based legal consultation and assistance center.</em></p> Nur Putri Hidayah, Yuyun Choirunnisa, Iis Wahyuni, La Tahzan N.P.P Copyright (c) 2026 Nur Putri Hidayah, Yuyun Choirunnisa, Iis Wahyuni, La Tahzan N.P.P https://creativecommons.org/licenses/by-nc-nd/4.0 https://jurnal.peradabanpublishing.com/index.php/PJCS/article/view/876 Fri, 29 May 2026 00:00:00 +0700 Edukasi Manajemen Keuangan dan Penguatan Nilai Spiritual dalam Menyambut Iduladha bagi Guru Perempuan Sekolah Menengah Atas di Gowa https://jurnal.peradabanpublishing.com/index.php/PJCS/article/view/864 <pre id="tw-target-text" class="tw-data-text tw-text-large tw-ta" dir="ltr" tabindex="-1" role="text" data-placeholder="Translation" data-ved="2ahUKEwitwuj2k72UAxVl9zgGHd3MO-gQ3ewLegQIFhAV" aria-label="Translated text: This Community Service (PKM) activity aims to improve teachers' understanding of household financial management and strengthen spiritual values ​​in welcoming Eid al-Adha. The activity was carried out for teachers at SMAN 10 Gowa through a participatory and educational approach. The implementation method was carried out through interactive lectures, group discussions, household budget simulations, and education about the practices of the month of Dzulhijjah and the meaning of the sacrifice. The results of the activity showed an increase in participants' understanding regarding the importance of setting financial priorities, distinguishing between needs and wants, and developing a habit of saving for the sacrifice and other social needs. In addition, this activity also increased participants' spiritual awareness regarding the importance of sacrifice, social care, and increasing good deeds during the month of Dzulhijjah. The enthusiasm of the participants during the activity demonstrated that the education on financial management based on Islamic values ​​is relevant to the needs of today's society. Thus, this activity makes a positive contribution to improving financial literacy and strengthening the participants' spirituality on an ongoing basis.">Kegiatan Pengabdian kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman ibu guru mengenai manajemen keuangan rumah tangga serta penguatan nilai spiritual dalam menyambut Hari Raya Iduladha. Kegiatan dilaksanakan pada ibu guru di SMAN 10 Gowa melalui pendekatan partisipatoris dan edukatif. Metode pelaksanaan dilakukan melalui ceramah interaktif, diskusi kelompok, simulasi penyusunan anggaran rumah tangga, serta edukasi mengenai amalan bulan Dzulhijjah dan makna ibadah kurban. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta terkait pentingnya menyusun prioritas keuangan, membedakan kebutuhan dan keinginan, serta membangun kebiasaan menabung untuk ibadah kurban dan kebutuhan sosial lainnya. Selain itu, kegiatan ini juga meningkatkan kesadaran spiritual peserta mengenai pentingnya pengorbanan, kepedulian sosial, dan peningkatan amalan pada bulan Dzulhijjah. Antusiasme peserta selama kegiatan menunjukkan bahwa edukasi manajemen keuangan berbasis nilai keislaman relevan dengan kebutuhan masyarakat saat ini. Temuan ini menunjukkan bahwa integrasi edukasi manajemen keuangan dan penguatan nilai-nilai keislaman merupakan pendekatan yang efektif dalam meningkatkan literasi keuangan serta kesadaran spiritual peserta secara berkelanjutan.<br /><br /><em>This Community Service Program (PKM) aimed to enhance female teachers’ understanding of household financial management and strengthen their spiritual values in preparation for Eid al-Adha. The program was conducted for female teachers at a senior high school through a participatory and educational approach. The implementation methods included interactive lectures, group discussions, household budgeting simulations, and educational sessions on the virtues of the month of Dhulhijjah and the significance of the Qurban (sacrificial) ritual. The results indicated an improvement in participants’ understanding of the importance of setting financial priorities, distinguishing between needs and wants, and developing saving habits to support Qurban worship and other social needs. Furthermore, the program increased participants’ spiritual awareness regarding the values of sacrifice, social responsibility, and the enhancement of religious practices during the month of Dhulhijjah. The participants’ enthusiasm throughout the program demonstrated that financial management education grounded in Islamic values is highly relevant to contemporary community needs. These findings suggest that integrating financial management education with the reinforcement of Islamic values is an effective approach to improving both financial literacy and participants’ spiritual awareness in a sustainable manner.</em><br /><br /></pre> Mukarramah Syukur, Hikmayani Subur, Septiannisa Paramita, Desi Ratna Dewi, Dini Kamilia Salma Copyright (c) 2026 Mukarramah Syukur, Hikmayani Subur, Septiannisa Paramita, Desi Ratna Dewi, Dini Kamilia Salma https://creativecommons.org/licenses/by-nc-nd/4.0 https://jurnal.peradabanpublishing.com/index.php/PJCS/article/view/864 Fri, 29 May 2026 00:00:00 +0700 Penguatan Karakter Siswa Sekolah Dasar melalui Program “Garuda di Dadaku” https://jurnal.peradabanpublishing.com/index.php/PJCS/article/view/870 <p>Melemahnya pemahaman dan internalisasi nilai-nilai Pancasila di kalangan siswa sekolah dasar menjadi tantangan penting dalam upaya penguatan karakter generasi muda. Program pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pemahaman karakter dan nilai-nilai Pancasila pada siswa sekolah dasar melalui program “Garuda di Dadaku: Menjadi Anak Hebat dengan 5 Pesan Pancasila”. Program dilaksanakan selama satu pekan dengan pendekatan terpadu, terjadwal, dan kolaboratif yang melibatkan guru, dosen, dan mahasiswa. Kegiatan terdiri atas tiga komponen utama, yaitu pemanfaatan media digital interaktif berbasis nilai-nilai Pancasila, simulasi melalui role play dan permainan edukatif, serta refleksi terstruktur. Metode pelaksanaan menggunakan pendekatan Participatory Action Research (PAR) dengan melibatkan 145 siswa kelas III–VI sebagai peserta. Data dikumpulkan melalui angket skala Likert yang diberikan sebelum dan sesudah kegiatan untuk mengukur dimensi pemahaman moral (moral understanding) terkait nilai-nilai Pancasila. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan pada seluruh dimensi pemahaman moral peserta. Rata-rata skor pemahaman nilai-nilai Pancasila meningkat sebesar 32,4% setelah program dilaksanakan, dengan dimensi kebhinekaan global mengalami peningkatan tertinggi sebesar 38,7%. Temuan ini menunjukkan bahwa program “Garuda di Dadaku” efektif dalam memperkuat pemahaman karakter dan nilai-nilai Pancasila pada siswa sekolah dasar. Program ini juga menawarkan model penguatan karakter yang kolaboratif, intensif, dan mudah direplikasi pada berbagai satuan pendidikan dasar.</p> <p><em>The weakening of understanding and internalization of Pancasila values among elementary school students has become a significant challenge in efforts to strengthen the character of the younger generation. This community service program aimed to enhance students’ character development and understanding of Pancasila values through the “Garuda di Dadaku: Becoming an Outstanding Child through the Five Messages of Pancasila” program. The program was implemented over a one-week period using an integrated, structured, and collaborative approach involving teachers, lecturers, and university students. The activities consisted of three main components: the use of interactive digital learning media based on Pancasila values, simulations through role-playing and educational games, and structured reflection sessions. The program employed a Participatory Action Research (PAR) approach involving 145 students from Grades III to VI. Data were collected using a Likert-scale questionnaire administered before and after the program to assess the dimension of moral understanding related to Pancasila values. The results demonstrated significant improvements across all dimensions of participants’ moral understanding. The average score of Pancasila values understanding increased by 32.4% after the program, with the global diversity dimension showing the highest improvement at 38.7%. These findings indicate that the “Garuda di Dadaku” program is effective in strengthening elementary school students’ character development and understanding of Pancasila values. Furthermore, the program offers a collaborative, intensive, and easily replicable model for character education in various elementary education settings.</em></p> Muh. Khaedir, Riskawati Riskawati, Fediyatun Muntazarah, Nurhafizal Hasanah Copyright (c) 2026 Muh. Khaedir (Penulis) https://creativecommons.org/licenses/by-nc-nd/4.0 https://jurnal.peradabanpublishing.com/index.php/PJCS/article/view/870 Fri, 29 May 2026 00:00:00 +0700