Jurnal Pengabdian Kepada Masyarakat Tunas Membangun https://ejournal.utp.ac.id/index.php/TM <p class="Body">Jurnal Pengabdian Kepada Masyarakat Tunas Membangun (JPKM Tunas Membangun) diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Tunas Pembangunan Surakarta adalah <em>peer-reviewed journal&nbsp;</em>yang memuat artikel-artikel ilmiah dari berbagai disiplin ilmu yang diadopsi dalam berbagai aktivitas pengabdian kepada masyarakat dan penelitian terapan lainnya. Artikel-artikel yang dipublikasikan di JPKM Tunas Membangun FEB UTP meliputi hasil-hasil penelitian ilmiah asli, artikel ulasan ilmiah yang bersifat baru, atau komentar atau kritik terhadap tulisan yang ada dimuat di JPKM Tunas Membangun FEB UTP maupun dalam terbitan berkala ilmiah lainnya.&nbsp;JPKM Tunas Membangun FEB UTP menerima manuskrip atau naskah artikel dalam bidang riset terapan dan hilirisasi hasil penelitian ilmiah kuantitatif maupun kualitatif berbasis komunitas kedalam format pengabdian masyarakat yang mencakup bidang keilmuan yang relevan mencakup:</p> <ol> <li class="show">Sosial</li> <li class="show">Kependidikan</li> <li class="show">Sains</li> <li class="show">Keolahragaan</li> <li class="show">Bahasa</li> <li class="show">Bisnis dan Ekonomi&nbsp;</li> <li class="show">Teknik dan Kejuruan</li> <li class="show">Kesenian</li> </ol> <p>&nbsp;</p> <p>&nbsp;</p> en-US pengmasfeb@utp.ac.id (Zandra Dwanita Widodo) pengmasfeb@utp.ac.id (FEB UTP) Mon, 30 Jun 2025 00:00:00 +0700 OJS 3.1.2.4 http://blogs.law.harvard.edu/tech/rss 60 PENGEMBANGAN METODOLOGI STUDI KELAYAKAN BISNIS BERBASIS TEKNOLOGI DIGITAL https://ejournal.utp.ac.id/index.php/TM/article/view/4588 <p>Pengembangan metodologi studi kelayakan bisnis berbasis teknologi digital merupakan inovasi dalam analisis kelayakan yang mengintegrasikan teknologi modern untuk meningkatkan efisiensi, akurasi, dan fleksibilitas. Penelitian ini bertujuan untuk mengidentifikasi langkah-langkah strategis dalam penerapan teknologi digital pada studi kelayakan bisnis, yang mencakup aspek pasar, keuangan, operasional, hukum, sosial, dan lingkungan. Teknologi seperti big data, artificial intelligence (AI), machine learning, dan perangkat lunak simulasi memainkan peran kunci dalam mengumpulkan, menganalisis, dan memvisualisasikan data. Metodologi ini dirancang melalui proses bertahap, dimulai dari identifikasi kebutuhan, pengumpulan data digital, analisis menggunakan alat berbasis teknologi, hingga penyusunan laporan interaktif dan pelaksanaan pilot project. Studi ini juga menggaris bawahi pentingnya validasi dan monitoring berkelanjutan untuk memastikan keberhasilan implementasi. Hasil penelitian menunjukkan bahwa pendekatan berbasis teknologi digital mampu mempercepat pengambilan keputusan, meningkatkan akurasi proyeksi, dan meminimalkan risiko bisnis. Kesimpulannya, pengembangan metodologi ini relevan untuk diterapkan di berbagai sektor industri, terutama dalam menghadapi dinamika pasar dan perubahan teknologi. Rekomendasi penelitian mencakup investasi pada pelatihan teknologi untuk tim analis dan pemanfaatan perangkat lunak open-source guna meningkatkan aksesibilitas. Dengan demikian, studi kelayakan berbasis teknologi digital menjadi solusi inovatif untuk mendukung keberlanjutan dan daya saing bisnis di era digital.</p> Dhea Zellytami, Dwi Astuti, Vena Sari Copyright (c) 2025 Jurnal Pengabdian Kepada Masyarakat Tunas Membangun https://ejournal.utp.ac.id/index.php/TM/article/view/4588 Mon, 30 Jun 2025 23:40:16 +0700 Kreativitas Digital Remaja Karangtaruna: Pelatihan ketrampilan Desain Grafis untuk Mendukung Promosi Digital UMKM https://ejournal.utp.ac.id/index.php/TM/article/view/5106 <p><em>This community service program was implemented as a response to the low level of graphic design skills among teenagers in Pasar Banggi Village, Rembang District. In fact, graphic design is one of the essential keterampilans in facing the challenges of the digital era and the growth of the creative economy. This activity aims to improve understanding and basic graphic design skills to support the development of individual potential and open up entrepreneurial opportunities. The methods used include mapping participant needs, training in graphic design theory and practice using the Canva and Adobe Photoshop applications, and evaluating the results of the work. This activity involved teenagers from various educational backgrounds. The evaluation results showed a significant increase in the understanding of design principles and the ability of participants to produce visual content, such as posters and materials for social media. In addition, this activity also contributed to increasing the participants' self-confidence and motivation to learn. In the future, it is hoped that similar activities can continue to be developed through support from the village government and other stakeholders.</em></p> Teguh Setiadi, Priyadi Priyadi, Susanti Dwi Ilhami , Bagus Sudirman, Robby Andika Kusumajaya, Eka Satria Wibawa, Sri Kawuri Copyright (c) 2025 Jurnal Pengabdian Kepada Masyarakat Tunas Membangun https://ejournal.utp.ac.id/index.php/TM/article/view/5106 Mon, 30 Jun 2025 23:42:59 +0700 Pengembangan UMKM Es Sop Buah Segar Khas Cirebon Melalui Peningkatan Strategi Pemasaran https://ejournal.utp.ac.id/index.php/TM/article/view/5202 <p><em>MSMEs of Cirebon Typical Fresh Fruit Soup Ice is located at Jl. Majapahit Sidowayah Rembang. MSMEs of Cirebon Typical Fresh Fruit Soup Ice has great potential as an attractive local beverage culinary product, but still faces various obstacles in terms of marketing. For this reason, a good marketing strategy is needed. The purpose of this community service activity of the YPPI Rembang University Business Work Lecture (KKU) is to improve marketing strategies for MSMEs of Cirebon Typical Fresh Fruit Soup Ice. The problems faced are: 1). The recent prolonged rainy season has made the product rarely in demand, 2). Packaging that is less attractive, 3). Lack of promotion on social media, 4). Does not yet have a logo design, 5). Does not yet have a halal label. The results of the KKU service activity program which lasted for 1 month produced outputs, namely: 1). Standing banners aim to help clarify the selling location from a distance, 2). Logo in the form of stickers aims to create a brand identity that is easily recognized by customers, 3). Notes and stamps aim to record official proof of transactions, 4). Promotional pamphlets aim to increase sales turnover.</em></p> Leni Purwati, Priti Naila Kamal, Dian Shelvi Cahyaningrum, Susanti Dwi Ilhami Copyright (c) 2025 Jurnal Pengabdian Kepada Masyarakat Tunas Membangun https://ejournal.utp.ac.id/index.php/TM/article/view/5202 Mon, 30 Jun 2025 23:44:27 +0700 Penguatan Branding Pada UMKM Yofi Fish Di Desa Sidowayah Kabupaten Rembang https://ejournal.utp.ac.id/index.php/TM/article/view/5212 <p><em>Business Work Lectures (KKU) is one of the community service programs implemented by students as part of the higher education curriculum. The target of this activity is 1 business actor, namely Mr. </em>Yokim<em>, the owner of the Yofi Fish business, an MSME who needs help to develop his business. The purpose of this activity is to provide education and training in developing his business in terms of marketing and branding. The community service activity (KKU) carried out by YPPI Rembang University Students together with the Supervisor provides assistance to MSME actors regarding the importance of attractive label logos, brand names and business directions that can strengthen brand identity, provide added value and facilitate consumer access to the place of business. The results achieved through the implementation of the Yofi Fish MSME logo label, brand name and direction program have succeeded in growing with increased sales, increased brand image, and increased brand awareness. MSME owners feel very helped and very satisfied with the program. To expand the distribution network of MSME products more effectively, namely through marketing strategies using social media WhatsApp and Facebook.</em></p> Angelina Salsa Faradilla, Elsamia Ramadhani Juairiyah, Ahmad Saiful Ade Prayoga, Susanti Dwi Ilhami Copyright (c) 2025 Jurnal Pengabdian Kepada Masyarakat Tunas Membangun https://ejournal.utp.ac.id/index.php/TM/article/view/5212 Mon, 30 Jun 2025 23:45:44 +0700 Penerapan Sistem Akuntansi Sektor Publik Di Desa Ngunggahan https://ejournal.utp.ac.id/index.php/TM/article/view/5227 <p><em>Penelitian ini dilakukan di Kantor Kelurahan Desa Ngunggahan, Kecamatan Eromoko, Kabupaten Wonogiri, dengan tujuan untuk mengevaluasi penerapan sistem akuntansi sektor publik yang diterapkan di kantor tersebut, khususnya kesesuaiannya dengan Standar Akuntansi Pemerintahan (SAP). Penelitian ini juga menelaah bagaimana pengalokasian dana desa berkontribusi dalam meningkatkan kinerja pemerintahan desa Ngunggahan.</em></p> <p><em>Metode yang digunakan adalah penelitian lapangan dengan pendekatan kualitatif, mengumpulkan data primer melalui wawancara langsung dengan perangkat kelurahan. Sistem akuntansi sektor publik berperan penting dalam pengelolaan keuangan desa, mendukung terciptanya efisiensi dan efektivitas manajemen keuangan. Analisis difokuskan pada prosedur pelaporan pertanggungjawaban keuangan desa berdasarkan peraturan Menteri Dalam Negeri tentang pengelolaan keuangan desa.</em></p> <p><em>Hasil penelitian menunjukkan bahwa kebijakan akuntansi yang diterapkan di Desa Ngunggahan telah sesuai dengan peraturan yang berlaku dan laporan pertanggungjawaban disusun secara akuntabel. Selain itu, penggunaan Sistem Informasi Keuangan Desa (SISKEUDES) membantu perangkat desa dalam menyusun laporan keuangan dana desa secara lebih sistematis dan akurat. Dengan demikian, penerapan sistem akuntansi sektor publik di Desa Ngunggahan mendukung transparansi dan akuntabilitas pengelolaan keuangan desa sesuai dengan standar yang ditetapkan.</em></p> <p><strong><em>Kata kunci</em></strong><em>: akuntansi sektor publik, Standar Akuntansi Pemerintahan, pengelolaan keuangan desa, SISKEUDES, transparansi, akuntabilitas.</em></p> Ami Oktaviana Dewi, Deta Alda Argani Copyright (c) 2025 Jurnal Pengabdian Kepada Masyarakat Tunas Membangun https://ejournal.utp.ac.id/index.php/TM/article/view/5227 Mon, 30 Jun 2025 23:47:08 +0700 PELAPORAN KEUANGAN SEKTOR PUBLIK INSTITUSI DINAS PEMADAM KEBAKARAN SURAKARTA https://ejournal.utp.ac.id/index.php/TM/article/view/5229 <p><em>This study aims to analyze financial reports at the fire department institution as part of an effort to improve transparency and accountability in public sector financial management. The main focus of the study is to determine the extent to which the financial reports prepared by the fire department are in accordance with applicable government accounting standards, and how the financial information is used in operational decision making and budget planning.</em></p> <p><em>The method used in this study is a qualitative descriptive approach with data collection techniques through documentation studies, interviews with related parties. The results of the study indicate that the financial reporting structure has referred to applicable regulations, and the BPKAD Service (Regional Financial and Asset Management Agency) plays a role as the main driving force in managing regional finances and assets, including in the fire department public sector. As an institution responsible for managing the budget and assets of the regional government, the BPKAD Service ensures that funds allocated for fire department operations are used efficiently, transparently, and in accordance with applicable regulations.</em></p> <p><em>These findings indicate that there is a need for increased human resource capacity, strengthening of the reporting system, and stricter supervision so that the financial reporting process runs more effectively and efficiently. The conclusion of this study emphasizes the importance of accurate, transparent, and accountable financial management to support excellent performance and public service in the fire department environment. This abstract provides readers with a comprehensive overview of the background, methods, results, and contributions of the research that has been conducted.</em></p> Intan Riyani Fatimah, Linda Dwi Puspita Sari, Nadiya Nur Rahma Fatikha Copyright (c) 2025 Jurnal Pengabdian Kepada Masyarakat Tunas Membangun https://ejournal.utp.ac.id/index.php/TM/article/view/5229 Mon, 30 Jun 2025 23:49:16 +0700 Implementasi Akuntansi Sektor Publik Berbasis Akrual Pada Kantor Desa https://ejournal.utp.ac.id/index.php/TM/article/view/5231 <p><em>The research was conducted at the Plesungan Village Office, Gondangrejo District, Karanganyar Regency. The problem in this study is how public services and obstacles are in the Plesungan Village Office, Gondangrejo District, Karanganyar Regency. The purpose of this study is to analyze how public services and obstacles are in the Plesungan Village Office, Gondangrejo District, Karanganyar Regency. The data collection technique that the author uses in this study is the interview technique. Then the data analysis technique that the author uses in this study is to use a qualitative descriptive method, namely a data analysis technique by describing data and facts found in the field. With this method, the author explains and describes the words obtained, where the author then analyzes the data and connects it with the theory then draws conclusions and suggestions. The focus of the study is based on Law No. 5 of 2009 concerning public services which are based on public interests, legal certainty, balance of rights and obligations, professionalism, participation, non-discrimination, openness, accountability, facilities, timeliness, speed, ease and affordability. The data sources used are primary data and secondary data. From the results of measurements of each sub-indicator of the research conducted, it can be stated that public services at the Plesungan Village Office, Gondangrejo District, Karanganyar Regency are implemented in the "Quite Good" category.</em></p> <p><em>Keywords: Public Services at the Plesungan Village Office, Gondangrejo District, Karanganyar Regency</em></p> Saffa Melany Dwi Habsari, eriska Indrianti Copyright (c) 2025 Jurnal Pengabdian Kepada Masyarakat Tunas Membangun https://ejournal.utp.ac.id/index.php/TM/article/view/5231 Mon, 30 Jun 2025 23:50:56 +0700 Implementasi Akuntansi Sektor Publik dalam Pencatatan dan Pelaporan Keuangan di Kelurahan Pucangsawit https://ejournal.utp.ac.id/index.php/TM/article/view/5232 <p><em>This study aims to analyze the implementation of public sector accounting in Pucangsawit Village, Jebres District, Surakarta City. In conducting this study, the role of the researcher as the main instrument directly involved in the research process with data collection techniques through observation and interviews so that the data collected is truly accurate according to the needs of the researcher. This study uses a qualitative descriptive method that allows researchers to describe the phenomena studied completely and in depth, as well as their meaning and context. Based on the results of the study, it was found that the recording and reporting of Pucangsawit Village finances have used Government Accounting Standards (SAP) and used an accrual basis accounting system.</em></p> <p><strong><em>&nbsp;</em></strong></p> <p><strong><em>Keywords</em></strong><em>: </em><em>Public Sector Accounting, Accrual Basis, Government Accounting Standards (SAP)</em></p> Vela Agustin, Elisabeth Putri Angelita Copyright (c) 2025 Jurnal Pengabdian Kepada Masyarakat Tunas Membangun https://ejournal.utp.ac.id/index.php/TM/article/view/5232 Mon, 30 Jun 2025 23:52:40 +0700 Observasi Sistem Pencatatan Laporan Keuangan Dengan Bagian Pelayanan Pada Institusi Sektor Publik di Kelurahan Telukan, Kecamatan Grogol, Kabupaten Sukoharjo https://ejournal.utp.ac.id/index.php/TM/article/view/5234 <p>This observation report examines the implementation of the public sector accounting system in Telukan Village, Grogol District, Sukoharjo Regency. The study aims to assess the effectiveness, accountability, transparency, and compliance of the financial reporting system with the applicable Government Accounting Standards (SAP). Using a qualitative approach, data were collected through direct observation and interviews with village officials in the service and finance divisions. The SISKEUDES application is the primary tool used in the village’s financial accounting processes. Findings indicate that the current accounting system aligns with SAP and supports transparency and accountability in financial management. The use of SISKEUDES has streamlined the processes of recording,&nbsp;reporting, and preparing budget accountability documents. Additionally, the financial reporting procedures&nbsp;comply with existing regulations and are monitored by the sub-district and Regional Inspectorate.&nbsp;However, challenges remain in the technical implementation of the system. These include limited human resources&nbsp;with adequate accounting expertise, suboptimal utilization of SISKEUDES features, and technical difficulties in&nbsp;routine reporting due to a lack of continuous training. Although accrual-based accounting, as mandated by&nbsp;Government Regulation No. 71 of 2010, is generally applied, practical obstacles hinder its full implementation.To&nbsp;improve the quality of village financial management, it is essential to enhance the capacity of local officials and&nbsp;strengthen oversight by relevant institutions.</p> ISA ALI GHUFRON AS SIDIQ, Audita Karisma Jati Copyright (c) 2025 Jurnal Pengabdian Kepada Masyarakat Tunas Membangun https://ejournal.utp.ac.id/index.php/TM/article/view/5234 Mon, 30 Jun 2025 23:53:59 +0700 Pembekalan Bagi Siswa SMK Sakti Gemolong dalam Penyusunan Rencana Anggaran dan Biaya Proyek Pembangunan https://ejournal.utp.ac.id/index.php/TM/article/view/5381 <p><strong><em>Abstract</em></strong></p> <p><em>The government is encouraging higher education, particularly Vocational High Schools (SMK), to be able to provide ready-to-use workers for industry and the business world</em>. <em>The provision of labor to meet the needs of the market, industry and business world must be prepared appropriately</em>. <em>Several vocational schools in preparing superior human resources are hampered by technological mastery, scientific innovation, speed in honing skills and so on.</em> <em>Campus service activities at vocational schools are needed to increase students' capacity by providing additional scientific knowledge, sharing problems and their solutions, software and hardware mastery skills, and scientific information needed in the world of work.</em> <em>The implementation of community service at SMK Sakti </em><em>Gemolong is training in preparing project cost budgets starting from price determination, analysis, volume calculations to RAB (Cost Budget Plan).</em> <em>The use of Ms. Excel software to compile a linked RAB so that the process can be more efficient in terms of time and energy, followed by learning how to create a project implementation schedule.</em> <em>Projects for which RAB calculations are carried out include roads, buildings and water structures</em></p> Teguh Yuono, Dian Arumningsih, Erviona Fian Afiska Copyright (c) 2025 Jurnal Pengabdian Kepada Masyarakat Tunas Membangun https://ejournal.utp.ac.id/index.php/TM/article/view/5381 Mon, 30 Jun 2025 00:00:00 +0700