Community Service Program Research Articles

Evaluating the impact of risk management and risk-based internal audit on fraud detection in local governments

One of the leading indicators for improving fraud detection capability is the evaluation of the implementation of risk management and risk-based internal audit and information technology systems. This study aims to evaluate how risk management and risk-based internal audits influence fraud detection capabilities in local government when integrated with information technology systems. SPSS 26 was utilized for data analysis. The paper uses a quantitative approach, collecting primary data with questionnaires distributed among 200 auditors and 70 supervisors across four districts in West Java. A purposive sampling approach based on self-selection was used. The findings show that the ability to detect fraud is significantly and positively influenced by the implementation of a risk-based internal audit (sig 0.000 < 0.05) and risk management process (sig 0.000 < 0.05). On the other hand, the risk management framework (sig 0.107 > 0.05) has a negative and insignificant effect on improving fraud detection capability. In addition, the relationships between the risk management process (sig 0.006 < 0.05) and fraud detection capability were found to be moderated by information technology systems. However, information technology systems are unable to moderate the relationship between risk-based internal audit (sig 0.563 > 0.05) and risk management framework (sig 0.115 > 0.05) on fraud detection capability. Therefore, risk management and risk-based internal audits are able to detect fraud, and information technology systems can strengthen the risk management process with the ability to detect fraud. AcknowledgmentThe authors would like to thank the University of North Sumatra, especially the Research Institute, for its support and the Ministry of Education and Research through the Directorate of Research, Technology, and Community Service program for providing intellectual assistance and funding for this project in the PMDSU grant (number: 91/UN5.4.10.S/PPM/KP-DRTPM/2024).

Sustainable and Quality Tourism Training for the Local Community of Braga Tourism Village

The readiness and participation of the community inbalancing their area to become a destination with quality tourism is needed.Therefore, community empowerment is needed, which aims to harmonizethe existing strategic plan for the community living in Braga Tourism Village,which requires readiness and participation in its development because thecommunity lives around an area with historical and cultural tourism potential,which of course needs to be preserved and utilized by applicable laws. Thecommunity needs to identify the potential and implement suitable programsbased on the concept and applicable laws. With this provision, it washoped that community-based tourism efforts would support the existenceof areas with potential cultural and historical attractions and promote qualitytourism. This community service program aims to provide material on theconcept of quality tourism and sustainable tourism. This program aimedto maximize the potential of the cultural history tourist attraction of BragaTourism Village, which then targets the community to understand and applythe material that has been given in the training. The activity method is inthe form of exposure to quality and sustainable tourism material to maximizeexisting potential. This program was divided into three parts: planningand preparation, implementation, monitoring, and evaluation. This trainingprogram was well executed because the community had better post-testscore results compared to the pretest. However, they still need to learn moreabout the positive impact of tourism on the environment and its applicationin the community, especially businesses that support tourism.

Aplikasi Terintegrasi SIPONTREN dalam Meningkatkan Efisiensi Administrasi di Yayasan Nurul Amin

This community service program aims to enhance data management efficiency at Yayasan Nurul Amin by implementing the Pangkalan Data Pesantren (PDTREN) application system using the Asset-Based Community Development (ABCD) approach. The main issue faced was the manual management of student, financial, and administrative data, leading to reporting delays and difficulties in monitoring. The goal of this service is to develop an information system that integrates and simplifies data management, and to improve technology skills within the foundation. The approach used is ABCD, which focuses on leveraging the assets and capabilities within the community, involving needs analysis, system design, in-person testing with 20 users, and training. The data collected includes system testing results, user feedback, and evaluation of training effectiveness. The conclusion of this program shows that the SIPONTREN system successfully improved data management efficiency, expedited reporting processes, and enhanced student monitoring. The training provided also significantly increased the technology skills of the foundation’s staff, supported system sustainability, and empowered the community. This program contributes significantly to the modernization of educational management in pesantren and can serve as a model for similar educational institutions

Teknik Sipil Menyenangkan: Membangun Generasi Penerus Cerdas dengan Pengenalan Teknik Sipil

This community service program aims to introduce civil engineering to students of SMK Negeri 2 Karang Baru, Aceh Tamiang, in order to build a smart and competent future generation in the field of construction. Through enjoyable and practical learning methods, students are introduced to the basics of structural design, building techniques, and the use of modern technology in construction. The program results show a significant increase in students' knowledge and skills, as well as increased interest in careers in civil engineering. This program has also succeeded in boosting students' confidence in applying civil engineering concepts. This success provides a strong foundation for further development and replication of the program in other schools. Keywords: Civil Engineering, Enjoyable Learning, Structural Design, Building Techniques, Construction Technology

Effort to Optimize Learning Physics at Integrated Islamic High School via a Physics based Ethnoscience Approach

The aim of community service program is to enhance the educational experience at the integrated Islamic high school (SMA IT Khairu Ummah) Rejang Lebong district by employing an ethnoscience approach. The service program is implemented in SMA IT Khairu Ummah to address challenges posed by inadequate learning facilities and infrastructure, particularly in physics education, which may impede the teaching and learning process. The implementation of community service initiatives in 2024 comprises four phases. The first phase encompasses observational efforts within schools to acquire a comprehensive picture of the educational environment. The second phase involves the socialization of service activities and coordination with school principal and educators, particularly those teaching physics. The third phase entailed instructing educators on the development of ethnoscience-focused educational resources. The last phase entails regular assessment and guidance involving two Mahasiswa Kampus Merdeka Belajar program and five physics lecturers to guarantee that the community service program positively influences the learning process. The findings indicate that the training positively enhances teacher competencies by implementing ethnoscience education that leverages the local community's cultural and traditional diversity, even amidst constraints of limited facilities and infrastructure. Physics teacher and students of SMA IT Khairu Ummah SMA IT have implemented an ethnoscience-based physics approach that is effective in enhancing students' comprehension of scientific processes and their acquisition of related skills.

TRANSFORMASI USAHA SAMPAN PADA KELOMPOK MASYARAKAT SUNGAI MELALUI OTOMATISASI DAN STRATEGI PEMASARAN INOVATIF

Area-based development emphasizes the optimal management of local resources to achieve community welfare. Kampung Beting, Pontianak, has great potential in transportation and river tourism but is hindered by a negative stigma as a center for drug trafficking. Through community service programs, business transformation is applied to the boat mining group with automation, installing waterproof canopies, using solar cell lights, and rebranding. The results show increased operational efficiency, revenue, and a regional image change. Innovative marketing strategies that capitalize on historical and cultural potential have successfully enhanced tourist attraction and local community welfare.

Optimalisasi Sumber Daya Lokal melalui Literasi Ekonomi: Kunci Peningkatan Kesejahteraan di Desa Perkebunan Maryke

The optimization of local resources is a key strategy in improving community welfare, particularly in rural in Perkebunan Maryke Village. Through economic literacy, communities can be empowered to understand, manage, and effectively and sustainably utilize the potential resources around them. This article discusses the role of economic literacy in strengthening the community's capacity to manage local resources to achieve better economic welfare. It also explores how empowerment programs, such as the Community Service Program (KKN), can act as catalysts in expanding the community's understanding of economics, particularly in managing local assets such as agriculture, fisheries, and handicrafts. The study results show that good economic literacy enables communities to make more informed decisions regarding investment, production, and marketing of local products, which ultimately contributes to increased income and social welfare. Therefore, strengthening economic literacy is a strategic step in empowering communities to become more economically independent through the utilization of their local resources.

PEMBENTUKAN KOMUNITAS PERMAINAN TRADISIONAL DALAM MENINGKATKAN KECERDASAN INTERPERSONAL ANAK USIA SEKOLAH

The excessive use of smartphones for playing online games has a negative impact on school-age children, necessitating an alternative to divert their attention. One effective solution is introducing traditional games, which significantly benefit children's interpersonal intelligence, such as teamwork, expressing opinions, supporting each other, and decision-making. To address this issue, the team conducted a community service program in Kampung Kandungmangu, RT09/RW 03, Cisauk. This program involved 15 school-age children and included presentations, mentoring, implementation, and evaluation. The results of the program showed that participants gained a deeper understanding of traditional games and their benefits. Even after the program ended, the children continued to play traditional games to apply the knowledge and skills they acquired during the program. This indicates that traditional games not only successfully divert attention from online games but also positively contribute to the development of children's interpersonal intelligence.

Increasing public awareness through education and the implementation of routine blood donations

This community service program aims to increase public awareness and participation in blood donation activities through education and the regular implementation of blood donation. Adequate blood availability in blood transfusion units is critical to saving lives, but community participation in blood donation is still low in some areas. Through this activity, counselling was carried out to the community about the benefits of blood donation, health requirements, and the importance of blood donation continuity for medical emergency needs. This program collaborates with the Indonesia Red Cross (PMI) and local health facilities to organize routine blood donation activities every three months. It is hoped that with this program, community participation in blood donation will increase significantly, and sustainable awareness about the importance of sharing and helping others through blood donation will be created. The results of this activity were measured through an increase in the number of blood donation participants and an evaluation of community knowledge after counselling was carried out

Increasing adolescents' awareness of the impact of promiscuity through educational socialization

The influence of promiscuity among adolescents is increasingly a serious concern because of the negative impacts it causes, such as drug abuse, pregnancy out of wedlock, and declining academic achievement. This community service program aims to increase adolescents' awareness of the impact of promiscuity through educational socialization. The methods used include interactive counseling, group discussions, and case simulations. This activity in secondary schools involves students, teachers, and parents. The results of this activity are expected to increase adolescents' knowledge about the dangers of promiscuity, as well as encourage them to develop critical thinking skills in dealing with the negative influences of the social environment. In addition, this program aims to strengthen social support from families and schools in guiding adolescents to live healthy and productive associations. Through this approach, it is hoped that awareness and wiser behavior of adolescents can be formed in daily interactions.

Health education for the community in the prevention of hypertension and stroke

Hypertension and stroke are two interrelated health conditions and have a high prevalence in the community. Both diseases can be prevented through effective health education, which aims to increase public awareness and knowledge about risk factors, early signs, and prevention efforts that can be taken. This Community Service Program aims to provide health education to the public about the prevention of hypertension and stroke, with a focus on the introduction of healthy lifestyles, risk factor control, and the importance of early detection. This activity was carried out by involving the active participation of the local community. The methods used in this program include lectures, interactive discussions, and simulation of preventive measures. The educational material includes the importance of dietary regulation, physical activity, stress management, and regular blood pressure monitoring. Program evaluation is carried out through pre-test and post-test to measure the improvement of public knowledge after receiving education. The results of this program show a significant improvement in public understanding of hypertension and stroke prevention. Most participants were able to identify risk factors and express readiness to adopt a healthier lifestyle. Thus, this program is expected to contribute to reducing the incidence of hypertension and stroke in the community through increased awareness and better preventive measures

Penyuluhan dan Pendampingan Pembuatan Teh Bunga Telang dan Sereh Wangi Untuk Menurunkan Kadar Gula Darah Di Desa Bandar Dawung Tawangmangu

Community Service Lecture (CSL) is a community service program that is part of the higher education curriculum in Indonesia. The purpose of this program is to contribute to the community in Bandar Dawung village, Tawangmangu district, Central Java. One of the contributions given is the assistance program for making telang flower tea (Clitoria ternatea L.) and making jelly candy from citronella leaves (Cymbopogon citratus) is efficacious in lowering blood sugar levels. The main problem faced is the high prevalence of diabetes mellitus. Diabetes mellitus is a metabolic disease characterized by hyperglycemia, due to the body's relative and absolute insulin deficiency. The method used is divided into three stages, namely pre-activity, activity process, and evaluation. The results of this mentoring activity show that the level of public understanding of the benefits and processing of telang flowers and citronella leaves is 80%.

PENCEGAHAN OVERHEATING MELALUI EDUKASI PERAWATAN PADA KENDARAAN RODA DUA

Overheat is a condition when a vehicle's engine temperature reaches a higher level than it should and cannot be maintained at a normal operating temperature. This is a serious problem that can cause damage to the engine if not addressed immediately. The purpose of this community service program is to prevent overheating in Sukaragam Village by educating the community about two-wheeled vehicle maintenance. Therefore, this community service aims to complete community service by providing counseling on simple maintenance of motorized vehicles. The community service method applies counseling in the form of brief socialization and training on how to care for motorbikes to avoid overheating. The success of this community service activity is expected to reduce cases of overheating in two-wheeled vehicles in the community. With a better understanding of vehicle maintenance, it is hoped that the community can take preventive actions such as checking the condition of the engine coolant regularly, using the appropriate oil, and avoiding driving when the engine is too hot. This not only improves driving safety, but also extends the life of the vehicle and reduces repair costs. In addition, this activity also contributes to reducing exhaust emissions produced by motor vehicles, thus supporting environmental conservation efforts.

Peran Mahasiswa dalam Kuliah Kerja Nyata di Kampung Mandopi Rimom Kabupaten Manokwari Provinsi Papua Barat

Community Service Program (CSP) is a form of manifestation of community service that is in line with the demands and realization of the Tridharma of Higher Education. It is hoped that through CSP, students will be able to utilize knowledge, analyze community conditions, and provide solutions to various problems (social, economic, health, and education) in villages especially. The CSP implementation method consists of 4 stages, namely the initial stage (literature study, location survey, and interviews), the planning stage, the implementation stage, and the monitoring and evaluation stage. The CSP activity which took place in Mandopi Rimom Village, Manokwari Regency was carried out for 36 days (24 June - 8 August 2022) involving 1 field supervisor and 9 students from different study programs. A total of 35 work/activity programs (wp) have been successfully implemented involving participation and cooperation from village residents, school officials, posyandu officers, district health services, and the LPPM of Papua University. The work programs cover 8 areas of activity, namely village administration (7 wp), education (5 wp), health (5 wp), environment (10 wp), religion (2 wp), agriculture (2 wp), animal husbandry (2 wp) and socio-cultural economics (2 wp). The KKN seminar was held on the 35th day to present the results of the activities as well as get appreciation and suggestions as recommendations for implementing KKN in the next period. The results of the work program, activity documentation, obstacles, and suggestions/recommendations are then prepared in the form of a report to be submitted to the university's LLPM.

Pendampingan Penyusunan Profil Kampung Ifar Besar Tahun 2024

A village profile is a comprehensive description of the village's character, in the form of basic data: natural resources, human resources, institutions, facilities, and infrastructure as well as village developments and problems. Until early 2024, this Community Service (PKM) is aimed at assisting in preparing village profiles by updating data and information on the character of Ifar Besar village. The method chosen is assistance in updating data based on basic data about natural resources, human resources, institutions, facilities, and infrastructure as well as institutions. PKM assistance in preparing the profile of Ifar Besar village is; first, compiling data on village potential and problems; second, updating data on village potential and problems to determine village development policies according to future needs. The results of assistance with the profile of the Ifar Besar village, in the form of a village profile compilation completed with thematic maps, tables, and diagrams, has been a success as indicated by an increase in the knowledge of village officials in updating data assisted by students who are doing Community Service Program. Based on the results of interviews with 20 participants, 17 participants (85%) stated that their understanding and skills had increased regarding collecting and processing village data. Furthermore, 18 participants (90%) considered that the resulting village profile was very useful for planning sustainable development in the future. Indirectly, this success also shows that the obstacles faced by Ifar Besar Village are not only human resources but also financial support as well as facilities and infrastructure.

SOSIALISASI PENCEGAHAN DAN PENANGANAN KEKERASAN SEKSUAL PADA PELAJAR

Sexual violence among students is becoming a major problem, especially in the school environment. Data from the Ministry of Women's Empowerment and Child Protection (KPPA) shows that cases of sexual violence against children are increasing. In 2022 there will be 18 cases of sexual violence in schools. The method used is the Community Service Program related to outreach to MTs students located in Nagasari Village, Serang Baru District, Bekasi Regency. This service aims to socialize the prevention and preventive treatment of sexual violence. The results obtained from community service are that students gain improvement and new understanding regarding the forms, prevention and handling of cases of sexual violence so that students are enthusiastic about protecting themselves from promiscuity.

Pelatihan Digital Accounting guna Peningkatan Kinerja Keuangan UMKM

This community service program aims to improve the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in the Bandulan sub-district of Malang city through digital accounting training. This training is designed to improve understanding of basic accounting concepts and the use of accounting software to facilitate the recording of financial transactions that previously used manual recording. The training activities were carried out online and offline and were attended by 10 MSME participants, either as owners or in the finance department. The implementation method used was lectures to convey basic accounting concepts for MSMEs and practice operating digital accounting applications. The results of monitoring and evaluation showed that the value of MSME partners was at least 75 points, which means that partners can absorb the knowledge that has been carried out by the service team well. The results of this service can improve financial performance and effective and efficient management decision-making.

PKM PELATIHAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA DAN PEMASARAN ONLINE KELOMPOK USAHA PENGRAJIN TENUN DI BALI

The Ngaben ceremony is a cremation tradition in Balinese culture, Indonesia. The weaving used in this ceremony has special meaning and symbolism. The selection of weaving for the Ngaben ceremony is generally adjusted to local beliefs and traditions. Several types of weaving that are generally used in the Ngaben ceremony involve certain colors and motifs that have deep meaning. From the raw material, yarn will become woven fabric. Weaving craftsmen in Kumbasari Market, Denpasar City, Bali can produce various kinds of woven fabrics for the Ngaben ceremony. The community service program is carried out in the trading and production business of weaving crafts "Tenun Lestari" located in Denpasar City, Bali Province. Tenun Lestari is a partner owned by I Made Mertadana as well as a maker/craftsman of weaving crafts. The problems faced by partners include: 1) Not having bookkeeping to calculate business profits and losses. 2) Not having bookkeeping in calculating the cost of production. 3) Not having a product brochure so it is difficult to do promotions. The solutions offered to overcome these problems include: 1) Establishment and design of a profit and loss bookkeeping system, 2) Establishment and design of a production cost bookkeeping system, and 3) Making brochures of the products owned.

Revitalising Effective Community Life Empowerment Through a Real Work Study Programme

KKN MIT-18 Posko 27 Walisongo State Islamic University Semarang in Payung Village, Weleri District, Kendal Regency is a programme of student service activities to the community. This real work study activity was carried out on 04 July 2024 to 17 August 2024. Service activities carried out in Payung Village include village activities and community activities. This article was created specifically to discuss the activities and roles of students during the implementation of the Community Service Programme. In KKN activities, students involve a lot of the community and village youth. KKN activities also involve elementary, kindergarten, and pre-school children because students also have socialisation programs at schools, as well as opening bimble activities and teaching the Koran. KKN activities are designed to provide practical experience and serve as a learning process for students. The implementation of KKN MIT-18 begins with designing a work programme, conducting a location survey, and socialising with the community. After that, the KKN group adjusted the work programme to the conditions of the village and the needs of the local community. In running the programme, the KKN UIN MIT-18 Walisongo team used various methods, such as counselling, training, and participating in social, cultural, and religious activities in the village. These programmes are tailored to the survey results and community conditions. To ensure that all plans can be carried out well within the 45-day period at the service location, students divide themselves into several groups that have their respective roles. This division aims to optimise the implementation of all planned activities.

PENINGKATAN PRODUKTIVITAS DAN EKONOMI KELOMPOK BUDIDAYA JAMUR TIRAM PUTIH (Pleurotus ostreatus) MELALUI TEKNOLOGI PENGATUR SUHU DAN KELEMBABAN KUMBUNG BERBASIS INTERNET OF THINGS (IoT)

This community service program studies the application of Internet of Things-based kumbung temperature and humidity regulation technology for kumbung in the cultivation of white oyster mushrooms in Tasiwalie Village, Pinrang Regency. The aim is to stimulate oyster mushroom cultivation groups to adopt modern technology to increase productivity and economic demand. This method involves a deep understanding of needs groups and the exploration of effective technology solutions. The results show that this technology drives positive changes in cultivation practices, increasing productivity and economic prosperity. With a focus on sustainability, the application of this technology provides long-term benefits for cultivation groups. The implication is that investment in this technology can be a strategy for developing the white oyster mushroom cultivation sector and make a positive contribution to the local economy.