Jurnal Pengabdian Kepada Masyarakat Tunas Membangun

LITERASI PENGELOLAAN KEUANGAN KELUARGA SECARA BIJAK DAN ISLAMI

2026-01-26T21:15:56+07:00

This community service activity aims to improve family financial literacy wisely and Islamically for Aisyiyah Branch Graha Indah Lamongan. The low level of sharia financial literacy in Indonesia, which is only 43.42% according to the OJK's 2025 SNLIK, indicates a significant gap compared to conventional financial literacy. In addition, the phenomenon of a consumptive lifestyle, lack of family financial planning, and limited access to sharia financial education in the regions are factors that widen the gap in knowledge and practice of family financial management. This activity was carried out using interactive lectures, group discussions, and case simulations, with an Asset-Based Community Development (ABCD) approach to encourage active participant involvement. The results of the activity showed an increase in participants' understanding of planning, financial recording, distinguishing between needs and wants, preparing emergency funds, and the importance of zakat, infaq, and shadaqah. Participants also began to apply the principles of simple living and avoid unproductive debt in accordance with Islamic teachings. This activity has proven effective in strengthening the financial literacy and resilience of Muslim families, as well as supporting the economic empowerment program implemented by Aisyiyah Lamongan. Thus, this service can become a model of sustainable Islamic financial education for the wider community.

Analisis Penerapan Sistem Manajemen Biaya Berbasis Activity-Based Costing pada PT Air Mancur

2026-01-24T10:00:02+07:00

Cost management systems play a strategic role in manufacturing companies as they are directly related to operational efficiency and managerial decision-making. This report aims to analyze the implementation of a cost management system at PT Air Mancur as part of the learning activities in the Cost Management System course. The analysis focuses on the management of raw material costs, direct labor costs, and manufacturing overhead costs in the herbal medicine production process. A descriptive qualitative approach is employed, using data obtained from internal company briefings during an industrial visit, observations of the production flow, and relevant literature and journal studies. The results indicate that cost management practices at PT Air Mancur not only reflect a process-based costing approach but also exhibit characteristics consistent with the principles of Activity-Based Costing , particularly in the allocation of manufacturing overhead costs. The application of Activity-Based Costing enables more accurate cost allocation based on activities that consume resources, thereby supporting cost efficiency, product quality improvement, and business sustainability.

Peran Pengendalian Biaya Pemasaran terhadap Perluasan Pasar Produk Herbal PT Air Mancur

2026-01-24T10:01:56+07:00

The development of the herbal industry in Indonesia requires companies to implement effective and
efficient marketing strategies in order to expand market reach. PT Air Mancur, as one of the national herbal
companies, needs to control marketing cost so that market expansion can be carried out optimally without
imposing excessive financial burdens on the company’s. This activity aims to analyze the role of marketing cost
control in supporting the market expansion of PT Air Mancur’s herbal products. The method used is a
qualitative descriptive approach conducted through industrial visits, discussions with company representatives,
and documentation studies of company materials and supporting references. The results indicate that the
company implements marketing cost control through budget planning, evaluation of promotional effectiviness,
and the utilization of digital marketing and existing distribution networks. This marketing cost control plays a
role in improving promotional efficiency and supporting the expansion of market reach, both in domestic and
international markets. Thus, the company is able to maintain the competitiveness of its herbal products and
support sustainable business growth.

Integrasi Sistem Manajemen Biaya dan Pengendalian Mutu dalam Meningkatkan Profitabilitas di PT Air Mancur

2026-01-24T10:02:54+07:00

This industry visit to PT Air Mancur aims to further explore the implementation of cost management
systems at Indonesia's largest herbal medicine company. Acquired by Combiphar in December 2019, the
company employs approximately 1,800 people with production units located in Solo, Wonogiri, and
Karanganyar. My research primarily focuses on analyzing the implementation of the cost management system
through the SAP platform, which includes control of production costs, labor costs, raw material inventory, and
operational efficiency. From direct observation, PT Air Mancur has integrated an information system to track
costs from raw material procurement to the final product. The company also manages liquid waste and
hazardous materials (B3) through third-party collaboration and has invested heavily in high-quality facilities
and laboratories to maintain high standards. This strategy has proven to support product expansion, from
traditional herbal products to modern innovations such as Insto and Eymo.

Pengaruh Akuisisi Combiphar Terhadap Kegiatan Ekspor di Pabrik Jamu Air Mancur

2026-01-24T10:03:43+07:00

Acquisition is one of the corporate strategies commonly employed to enhance a company’s competitiveness,

including in responding to competition in export markets. This study aims to analyze the impact of the acquisition of

PT Jamu Air Mancur by PT Combiphar on the export activities of herbal products. The research adopts a qualitative

descriptive method with a case study approach. The data were obtained from secondary sources, including company

reports, official publications, academic literature, and other relevant supporting information related to acquisition

and export activities. The findings indicate that the acquisition has had a positive impact on strengthening the

company’s internal capabilities, particularly in terms of management practices, quality control systems, certification

ownership, and access to broader distribution networks. However, improvements in export performance do not occur

immediately and are influenced by various external factors, such as regulations in destination countries, the level of

competition in international markets, and consumer preferences. Therefore, the acquisition serves as a strategic

supporting factor in enhancing the export potential of Jamu Air Mancur, but it requires sustainable post-acquisition

strategies to ensure that its impact on export performance can be fully optimized.

Akuntabilitas Pengelolaan Keuangan dan Kinerja Pelayanan Publik di Polsek Pandak

2026-01-24T10:08:06+07:00

Financial management accountability and public service performance are crucial aspects of public
sector governance, particularly within police institutions as public service providers. Polsek Pandak, as a
technical implementing unit of the Indonesian National Police, is responsible for managing state budgets and
delivering quality public services. This study aims to describe the implementation of financial management
accountability and public service performance at Polsek Pandak based on interviews with internal officers. The
method used is a descriptive qualitative approach through structured interviews. The results indicate that Polsek
Pandak has implemented accrual-based Government Accounting Standards, utilized the Regional Financial. Management Information System (SIMDA), prepared periodic financial reports, and linked budget utilization
with public service performance achievements. In addition, public service performance is measured through the
Community Satisfaction Index and supported by internal audit mechanisms as a form of oversight. These
findings show that financial management accountability and public service performance at Polsek Pandak have
been implemented properly and contribute to the realization of good governance.

Keywords: Financial Accountability, Public Service Performance, Public Sector Accounting, Polsek Pandak

Pengelolaan Keuangan Desa Pucung dalam Perspektif Akuntansi Sektor Publik

2026-01-24T02:26:19+07:00

This study aims to describe the practices of financial management in Pucung Village, located in Girisubo Sub-district, Gunungkidul Regency, Special Region of Yogyakarta, based on public sector accounting principles. This research employs a qualitative method with a descriptive approach. Data were collected through direct interviews with officials of the Pucung Village Government who are involved in village financial management and bookkeeping. The results indicate that the financial management of Pucung Village is carried out sequentially, starting from the planning stage through the preparation of the Village Medium-Term Development Plan (RPJMDes) and the Village Government Work Plan (RKPDes) in collaboration with the community, followed by budgeting in the Village Revenue and Expenditure Budget (APBDes), implementation of activities, administration, reporting, and financial accountability. In village financial management, several parties are involved in supervision, namely the Village Consultative Body (BPD), the Inspectorate, and the Sub-district Government (Kapanewon). The Pucung Village Government has implemented the principles of transparency and accountability by disseminating financial information to the community through information boards, social media, the Village Information System (SID), and Sinkal. The main challenge faced is the delay in budget disbursement, which results in discrepancies between the budget ceiling and the realization of activities.

Kunjungan Industri sebagai Media Pembelajaran Sistem Manajemen Biaya pada Perusahaan Manufaktur

2026-01-24T02:26:19+07:00

Industrial visit are a from of experiential learning aimed at providing students with an overview of
industrial practices. This report is based on an industrial visit to PT. Air Mancur, a manufacturing company
engaged in the production of herbal medicine and traditional remedies. The activities include an in-class
presentation, a factory tour, and a question-and-answer session. The information obtained covered the company
profile, an overview of the production process, and the company’s attention to cleanliness and environmental
management. However, detailed information regarding cost management systems and financial aspects was not
obtained due to limitations of the resource persons and company policies. The results indicate that this
industrial visit provided an initial understanding of the characteristics of manufacturing companies and the
complexity of their production processes. This experience is expected to help the author critically relate cost
management concepts learned in class to industrial contexts.

Evaluasi Implementasi Standar Operasional Prosedur (SOP) Pelayanan Loket pada Kantor Pos Cabang Jebres Surakarta dalam Mendukung Akuntabilitas dan Pengelolaan Keuangan Sektor Publik

2026-01-26T21:12:09+07:00

The Post Office, as a public sector organization, is required to deliver accountable public services,
particularly through counter service activities. This study aims to evaluate the implementation of Standard
Operating Procedures (SOP) for counter services at the Jebres Surakarta Post Office Branch and its impact on
the accountability of public sector financial management. The method employed in this study is direct interviews
with counter service staff to obtain an overview of on going operating practices. The results indicate that
counter servuce SOPs have been consistenly implemented through an information system integrated with the
central reporting. However, several challenges were identified, including limited system training duration and
internet network issues. Therefore, the implemetation of counter servuse SOPs plays an important role in
maintaining public sector finansial accountability, although futher improvements are still needed, particularly in
terms of human resources.

Pengaruh Akuisisi Combiphar Terhadap Kegiatan Ekspor di Pabrik Jamu Air Mancur

2026-01-24T02:26:20+07:00

This study aims to analyze the factors influencing the achievement of an unqualified audit opinion on financial

statement management at Puskesmas Klego 1. This research employs a descriptive qualitative method with a case

study approach. Data were collected through in-depth interviews with financial management personnel at

Puskesmas Klego 1, documentation review of financial statements and independent audit reports, and literature

review of relevant journals and regulations. The results indicate that Puskesmas Klego 1 has prepared its financial

statements in accordance with Government Accounting Standards as stipulated in Government Regulation Number

71 of 2010 and has obtained an unqualified opinion from an independent auditor. The main factors influencing

the achievement of the unqualified opinion include adequate human resource competence, effective

implementation of internal control systems, and compliance with applicable accounting standards and

regulations. The achievement of an unqualified opinion demonstrates that financial statement management at

Puskesmas Klego 1 has been conducted accountably and responsibly, thereby supporting improved financial

governance and the quality of public health services.

Faktor Yang Mempengaruhi Opini Wajar Tanpa Pengecualian Pada Pengelolaan Laporan Di Puskesmas Klego 1

2026-01-24T02:26:21+07:00