JUBDIMAS ( Jurnal Pengabdian Masyarakat)

PELATIHAN PEMBUKUAN KEUANGAN DAN PEMASARAN DIGITAL PADA USAHA KERUPUK KULIT ’AURELLIA”

Aliah Pratiwi — 2026-10-06

Using MS Excel for business financial record-keeping can enhance the efficiency and effectiveness of MSMEs. Proper financial record-keeping offers several benefits to micro, small, and medium enterprises (MSMEs). This initiative involved conducting training for a partner business—a fish-skin cracker producer with ten members—focusing on financial bookkeeping management and digital marketing. The objective of this community service activity was to provide training in financial bookkeeping and digital marketing to improve the participants' skills in marketing their business via digital channels. The methodology employed comprised pre-activity, training and mentoring, and monitoring and evaluation phases. The results showed that 100% of the participants experienced the impact of the training through increased knowledge and understanding regarding bookkeeping management and digital marketing strategies.

PEMANFAATAN LIMBAH DAPUR SEBAGAI PUPUK ORGANIK UNTUK CABAI RAWIT DESA EMPUS

Muhammad Alfarisi — 2026-10-11

Abstract

The utilization of kitchen waste as organic fertilizer is one approach to reducing household waste while utilizing local resources to support community agriculture. This activity aimed to build community knowledge and skills in processing kitchen waste using EM4 and applying the product to chili cultivation in Empus Village, Bahorok District, Langkat Regency. The activity employed a Participatory Action Research (PAR) approach with a descriptive-evaluative design involving 15 participants consisting of farmers and local residents. It comprised education, demonstration and practice of kitchen waste processing using EM4, and the application of the fermented fertilizer in chili planting. Data were collected through direct observation and analyzed descriptively and quantitatively based on the percentage of participants achieving each indicator. All participants understood the basic concepts of kitchen waste utilization and organic fertilizer (100%), 12 participants could process kitchen waste independently using EM4 (80%), and all participants took part in planting chili with the fermented fertilizer (100%). Readiness to produce and use organic fertilizer routinely and independently reached 67%. The activity established an initial community capacity to utilize kitchen waste as an agricultural resource; however, sustainability still requires skill strengthening, repeated practice, mentoring, and fermentation facilities.

TRANSISI CORETAX SYSTEM BAGI PEMULA: MODEL PENDAMPINGAN PELAPORAN SPT TAHUNAN DOSEN DAN KARYAWAN UNIVERSITAS MATANA

Lady Karlinah — 2026-08-03

Changes in the tax system through the Coretax Administration System since January 1, 2025, demand rapid adaptation from taxpayers. Many lecturers and staff at Matana University have never reported their Annual Tax Return (SPT) independently due to psychological anxiety of data entry errors. This community service activity aims to provide socialization, implementation, and technical assistance for Coretax-based annual tax reporting. The method used direct training and workshops with a hands-on practice approach involving expert speakers and accounting students. Participants were limited to a maximum of 39 people to maintain conduciveness. Pre-test results showed that 100% of participants had never reported independently and were unfamiliar with the Coretax system. Following the assistance, post-test results indicated a significant increase: 77.8% of participants understood the reporting mechanism, 66.7% felt more confident about reporting independently, and 100% rated the activity as excellent. This direct mentoring model is proven effective in facilitating taxpayers to transition into the digital taxation system accurately.