Diklat Review : Jurnal manajemen pendidikan dan pelatihan https://ejournal.kompetif.com/index.php/diklatreview <p>Jurnal Diklat Review (Online ISSN:&nbsp;2598-6449| Print ISSN : 2580-4111) published by Komunitas Manajemen Kompetitif.&nbsp;This journal published&nbsp;thrice in April, Agustus dan December. It contain the articles such as scientific papers (research and non-research), analytical studies, theoretical applications and reviews of management issues. The publication of this journal aims to increase the quantity and quality as well as its spread with the science of communication among the intellectuals, practitioners, students and observers of HR management problems.</p> Komunitas Manajemen Kompetitif en-US Diklat Review : Jurnal manajemen pendidikan dan pelatihan 2580-4111 PENDAMPINGAN PENYUSUNAN SOP DALAM MENINGKATKAN PENGELOLAAN BADAN USAHA MILIK DESA https://ejournal.kompetif.com/index.php/diklatreview/article/view/2033 <p>Badan Usaha Milik Desa (BUMDes) merupakan inisiatif strategis pemerintah Indonesia dalam mendorong kemandirian ekonomi desa. Penelitian ini bertujuan untuk menyusun dan menerapkan Standar Operasional Prosedur (SOP) di BUMDes Maju Bersama di Desa Sawah, Kecamatan Kampar, Kabupaten Kampar, Provinsi Riau. Melalui pendekatan partisipatif, kegiatan pengabdian ini melibatkan pengelola BUMDes, kepala desa, dan masyarakat setempat dalam proses identifikasi kebutuhan, penyusunan SOP, serta implementasi dan evaluasi. Hasil dari pengabdian menunjukkan bahwa penerapan SOP signifikan meningkatkan efisiensi operasional hingga 30%, pendapatan BUMDes meningkat sebesar 25%, dan tingkat kepuasan stakeholder mencapai 85%. Partisipasi aktif masyarakat dan pengelola dalam penyusunan SOP menciptakan rasa memiliki yang lebih kuat terhadap BUMDes, mendorong partisipasi dalam program-program yang ditawarkan. Dengan diversifikasi usaha yang sesuai dengan potensi lokal, BUMDes dapat mengurangi ketergantungan pada sektor usaha yang ada dan meningkatkan kesejahteraan masyarakat secara berkelanjutan. Penelitian ini diharapkan menjadi inspirasi bagi desa lain untuk menerapkan praktik serupa demi mencapai Sustainable Development Goals (SDGs).</p> <p>&nbsp;</p> <p>Kata Kunci: BUMDes, Standar Operasional Prosedur, Kemandirian Ekonomi, Diversifikasi Usaha, Partisipasi Masyarakat.</p> Siti Syahsudarmi Rasyid Abdillah Ririn Handayani Adi Rahmat Arizal N Copyright (c) 2024 Siti Syahsudarmi, Rasyid Abdillah , Ririn Handayani, Adi Rahmat, Arizal N 2025-02-05 2025-02-05 8 3 498 504 10.35446/diklatreview.v8i3.2033 PEMANFAATAN ALAT PENGERING KERUPUK BAGI UMKM https://ejournal.kompetif.com/index.php/diklatreview/article/view/2019 <p>Opak adalah kerupuk yang berbahan dasar ubi kayu dan ketela yang dikukus terlebih dahulu.Pengabdian masyarakat ini dilakukan di Rumah Produksi Opak Kukus yang beralamat di Jl Perintis, Kelurahan Bumi Ayu, Kecamatan Dumai Selatan, Dumai Riau. Pengeringan opak&nbsp; kukus pada&nbsp; saat&nbsp; ini&nbsp; masih&nbsp; dilakukan&nbsp; secara&nbsp; konvensional,&nbsp; yaitu&nbsp; dilakukan&nbsp; di &nbsp;tempat terbuka dan bergantung dengan sinar matahari dijemur diatas pelepah daun kelapa. Untuk&nbsp; menanggulangi&nbsp; permasalahan&nbsp; yang&nbsp; ada&nbsp; pada UMKM&nbsp; Opak Kukus,&nbsp; dalam&nbsp; penelitian ini&nbsp; dibutuhkan teknologi&nbsp; tepat&nbsp; guna. Diharapkan&nbsp; dengan&nbsp; adanya&nbsp; perancangan&nbsp; dan&nbsp; demo alat&nbsp; pengering&nbsp; kerupuk tipe Meja membantu menjaga kualitas dan keamanan produk Opak Kukus yang dikonsumsi oleh masyarakat. Dengan proses pengeringan yang optimal, risiko kontaminasi dan kerusakan pada Opak Kukus dapat dikurangi, sehingga menghasilkan produk yang lebih aman dan berkualitas bagi konsumen. Alat Pengering Kerupuk Bagi UMKM didesain bentuk meja yang dapat dibuka dan dutup, mudah dibawa karena didesain menggunakan roda, hal ini dilakukan agar memberikan kenyamanan penggunanya memiliki pegangan tangan memiliki warna hitam dibagian kaki dan alas berwarna silver agar tidak mudah terlihat kotor dan bahan utamanya adalah plat dan besi ukuran tinggi 70 cm, lebar 70 cm, dan Panjang 120 dan dapat dibuka dengan Panjang 240 cm</p> Novri Jenita Marbun Juni Saputra Noto Wiroto Surya Indrawan Hanifatul Rahmi Elisa Hafrida Yusrizal Yusrizal Khairul Azmi Copyright (c) 2024 Novri Jenita Marbun, Juni Saputra, Noto Wiroto, Surya Indrawan, Hanifatul Rahmi, Elisa Hafrida, Yusrizal Yusrizal, Khairul Azmi 2025-01-22 2025-01-22 8 3 493 497 10.35446/diklatreview.v8i3.2019 PENGUATAN KEMAMPUAN PENCATATAN KEUANGAN SEBAGAI PENUNJANG BISNIS PADA PT.INSAN MULIA BAROKAH (IMB TOUR & TRAVEL) https://ejournal.kompetif.com/index.php/diklatreview/article/view/2013 <p>Pengabdian Kepada Masyarakat ini dilakukan dengan tujuan untuk memberikan pengetahuan dan kemampuan mencatat aktivitas keuangan secara sistematis, kemudian memberikan pemahaman bagaimana dampak yang didapat unit bisnis apabila tidak memcatat dan menyajikan informasi keuangan. Permasalahan utama Gabungan Pengusaha Suku Sakai (Gapensus)</p> <p>adalah minimnya tenaga kerja dengan dua divisi mereka tidak memiliki tenaga akuntan, pencatatan tidak dilakukan secara sistematis, hanya memcatat penjualan dengan perkiraan saja, pada saat prasurvey mitra sangat mengeluh akan sulitnya dalam melakukan pencatatan karena tidak memahami dan tidak mempunyai kemampuan dalam menghitung harga pokok produksi dan mencatat laporan keuangan.</p> <p>Metode kegiatan dalam program pengabdian kepada masyarakat ini adalah pelatihan dan pendampingan. Mitra Pengabdian kepada Masyarakat Usaha Mikro Desa Wisata Dermaga Tapian Mahligai. Kegiatan pengabdian kepada masyarakat ini telah dapat meningkatkan pemahaman dan kemampuan dalam mencatat laporan keuangan klinik yang bertujuan untuk memudah pekerjaan yang selama ini dilakukan secara manual.</p> <p>Hasil pelaksanaan pengabdian kepada masyarakat, Pada kegiatan pembekalan ini peserta sangat antusias mengikuti materi pembekalan terutama untuk materi persamaan dasar akuntansi hingga simulasi pencatatan laporan keuangan sederhana yang diarahkan kepada perhitungan masing-masing peserta</p> <p><strong>&nbsp;</strong></p> <p>&nbsp;Kata Kunci : pencatatan Akuntansi, Akuntansi Keuangan, Pelaporan Keuangan</p> Inova Fitri Siregar Rinayanti Rasyad Afred Suci Melati Chania Putri Shelly Azzahra Copyright (c) 2024 Inova Fitri Siregar, Rinayanti Rasyad, Afred Suci 2025-02-12 2025-02-12 8 3 523 528 10.35446/diklatreview.v8i3.2013 FAKTOR DETERMINAN KEBERHASILAN PRAKTEK KEWIRAUSAHAAN MAHASISWA https://ejournal.kompetif.com/index.php/diklatreview/article/view/2012 <p>Entrepreneurship practices allow students to learn relevant skills, such as problem solving, creativity, leadership, decision making, and risk management. These skills are not only useful in entrepreneurship but also in any career. By participating in entrepreneurship practices, students learn to think innovatively and dare to take calculated risks. This helps them to be more proactive in seeking opportunities and solutions, both in the business world and in other fields of work. However, it is still necessary to study the success of students in entrepreneurship practices. The output achieved is the identification of factors that influence the success of students in carrying out entrepreneurship practices. The methodology in this study uses a quantitative approach, the respondents in this study were students who were carrying out entrepreneurship practices. Data were collected using questionnaires and interviews and analyzed using multiple linear regression analysis tools using the smarPLS4 application. The results of the study prove that of the ten factors suspected of influencing the success of student business practices, four significant variables are known, namely creativity and innovation factors, self-motivation, work culture and networks. While the other six factors such as: entrepreneurial support and guidance factors, interest, financial literacy, utilization of technology, practical entrepreneurial experience and family support do not have a significant effect on the success of student entrepreneurship practices.</p> Hadiyati Hadiyati Fatkhurahman Fatkhurahman Aznuriyandi Aznuriyandi Copyright (c) 2024 Hadiyati Hadiyati, Fatkhurahman Fatkhurahman, Aznuriyandi Aznuriyandi 2025-02-10 2025-02-10 8 3 502 522 10.35446/diklatreview.v8i3.2012 PEMANFAATAN JURNALISTIK DAN MEDIA SOSIAL BAGI GURU DAN KARYAWAN SD IT MIFTAHUL IMAN PEKANBARU https://ejournal.kompetif.com/index.php/diklatreview/article/view/2008 <p>Journalism and social media, if combined, will be even better for everyone, including those in the world of education, especially the Miftahum Iman Integrated Islamic Elementary School (SD IT MI). Moreover, SD IT MI is a private school which must have more advantages compared to state schools. The problem at SD IT Miftahul Iman is that they have never received information and outreach about journalism and social media from official institutions. Then the school community (teachers, employees and students) need to understand journalism and social media literacy needs to be improved. The method of implementing community service is carried out by means of counseling and discussion, pre-test and post-test. The service carried out at SD IT Miftahul Iman provides/increases the understanding of teaching staff and educational staff about journalism and social media. For journalism, so far they can only enjoy it directly by reading, hearing and watching what is in print and electronic media. Teachers and educational staff already have knowledge and use of social media. However, the narrative regarding the use of social media needs to be improved to be better in quality and quantity.</p> <p>&nbsp;</p> <p><strong>Keywords:</strong> Utilization, Journalism, Medi, Social, School</p> Surya Dailiati Hernimawati Hernimawati Sudaryanto Sudaryanto Jeni Saputri Copyright (c) 2024 Surya Dailiati, Sudaryanto Sudaryanto, Jeni Saputri 2025-02-10 2025-02-10 8 3 487 492 10.35446/diklatreview.v8i3.2008 PENGAWASAN KELUARGA TERHADAP PENGENDARA MOTOR BERUSIA DI BAWAH 17 TAHUN DI SMP NEGERI 34 PEKANBARU TAHUN 2023/2024 https://ejournal.kompetif.com/index.php/diklatreview/article/view/2000 <p><em>This study aims to determine school supervision and parental supervision of motorcyclists in children under 17 years of age at 34 State Junior High Schools Pekanbaru. Data collection techniques include observation, questionnaires, and interviews. The population in this study amounted to 103 people and a sample of 41 people using Roscoe's opinion in Sugiono (2011.90) which said that 40% of the total population was taken. The results showed that the age of parents who allowed their children to ride motorbikes was 36-40 years old with the most education levels being high school and their work as housewives (not working). Family supervision of children who ride motorbikes in children under 17 years old, namely parents always provide advice and direction to children and are always responsible for violations committed by children, parents take action against children who ride motorbikes during school learning hours and parents also separate pocket money and gas money for the child. Violations that have been committed by children, such as fighting the current and riding a motorcycle at high speed, violating traffic signs, not equipping a vehicle and not wearing a helmet.</em></p> <p><strong><em>Keywords</em></strong><em>: School Supervision, Family, Motorcyclists</em></p> Azhari Azhari Yulizar Baharuddin Auzar Ali Syamsul Bahri Copyright (c) 2024 Azhari Azhari, Yulizar Baharuddin, Auzar Ali, Syamsul Bahri 2025-01-21 2025-01-21 8 3 481 486 10.35446/diklatreview.v8i3.2000 PERAN INFLUENCER DAN UANG SAKU GENERASI MUDA DALAM BERBELANJA ONLINE https://ejournal.kompetif.com/index.php/diklatreview/article/view/1993 <p>The role of influencers and pocket money of the younger generation in online shopping has a close relationship, especially in the current digital era. This study aims to prove whether pocket money has a role in the influence of influencers on the online shopping decisions of the younger generation. Using a quantitative method with a sample of the younger generation in Pekanbaru city totaling 100 people and taken randomly. The results of the study prove that influencers are often a source of shopping inspiration, especially through product reviews, unboxing, or direct promotions. The younger generation tends to trust recommendations from influencers they idolize. Pocket money determines how much the younger generation can fulfill their desires which are influenced by influencer promotions.</p> Wirdayani Wahab Copyright (c) 2024 Wirdayani Wahab 2025-02-07 2025-02-07 8 3 422 429 10.35446/diklatreview.v8i3.1993 PENGUATAN KARAKTER MAHASISWA FASIH DIDALAM PANCASILA SEBAGAI IDEOLOGI BANGSA https://ejournal.kompetif.com/index.php/diklatreview/article/view/1986 <p>Pancasila, as an Indonesian belief system, is closely related to the bangsa and national way of life. Pancasila, which is composed of several principles, is, in fact, a philosophical system.One of the characteristics of an open ideology is that the values and ideals of the struggle are obtained and dug from the spiritual resources, morals, and culture of their own people rather than being isolated from the outside world. Keywords: The doctrine of Pancasila</p> Desi Devrika Devra Albet Febrian Copyright (c) 2024 Desi Devrika Devra, Albet Febrian 2025-01-12 2025-01-12 8 3 466 474 10.35446/diklatreview.v8i3.1986 ANALISIS VALUE CHAIN DAN BREAK EVEN POINT UNTUK MENINGKATKAN KEUNGGULAN BERSAING BUMDES DI DESA LIMBATO KECAMATAN TILAMUTA KABUPATEN BOALEMO https://ejournal.kompetif.com/index.php/diklatreview/article/view/1985 <p><em>Pemerintah desa memiliki BUM Desa yang dibentuk melalui penyertaan modal desa yang bersumber dari dana desa. Pendirian BUM Desa diharapkan mampu mengelola potensi desa menjadi sumber pendapatan desa. Dengan berbagai tunjangan modal dari dana desa BUM Desa semestinya berkembang sehingga menjadi solusi untuk masyarakat desa dalam menyediakan berbagai kebutuhan sebagian besar masyarakat di desa. Namun&nbsp; perkembangan BUM Desa sebagian besar belum sesuai dengan harapan pemerintah dan masyarakat. Demikian juga yang terjadi di BUM Desa yang ada di desa Limbato. Dari beberapa unit usaha yang didirikan sebagian besar tidak berjalan.&nbsp; Tujuan pelaksanaan KKN Tematik dengan tema meningkatkan daya saing melalui analisis value chain dan break even point pada BUM Desa Limbato adalah dapat peningkatan kualitas sumber daya manusia pengelola BUM Desa serta penerpan teknologi untuk menambah efisiensi dan efektifitas operasional sehingga memiliki daya saing.&nbsp; Metode yang digunakan adalah memberikan pemahaman melalui pelatihan analisis value chain dan break even point setiap jenis usaha. Hasil kegiatan ini di harapkan menambah kompetensi pengelola&nbsp; dan daya saing usaha BUM Desa Limbato Kecamatan Tilamuta Kabupaten Boalemo.&nbsp; </em></p> <p><strong>&nbsp;</strong></p> Zulkifli Bokiu Mahdalena Mahdalena Amir Lukum Copyright (c) 2024 Zulkifli Bokiu, Mahdalena Mahdalena, Amir Lukum 2024-12-30 2024-12-30 8 3 334 339 10.35446/diklatreview.v8i3.1985 OPTIMALISASI PEMILIHAN TOPIK PENELITIAN ILMIAH YANG EFEKTIF UNTUK PENELITI DI SAINS ORGANISASI https://ejournal.kompetif.com/index.php/diklatreview/article/view/1984 <p>Selecting research topics is a crucial step in scientific inquiry, especially for producing impactful studies. This community service program aimed to enhance researchers' understanding of five key criteria: relevance to grand challenges, contributions to academic discussions, engagement with the scientific community, broad scope, and practical value. Conducted at a state university (ABC University [anonymous]) in the Riau Islands, the workshop involved 11 priority researchers. Pretest and posttest evaluations showed significant improvement in participants’ understanding. This program highlights the importance of targeted training in helping researchers address editorial challenges and achieve higher acceptance rates in reputable journals.</p> Muhammad Rasyid Abdillah Rizqa Anita Copyright (c) 2024 Muhammad Rasyid Abdillah, Rizqa Anita 2025-01-12 2025-01-12 8 3 461 465 10.35446/diklatreview.v8i3.1984 UPAYA MENINGKATKAN KINERJA UMKM DI WILAYAH KECAMATAN WONOCOLO MELALUI KEGIATAN PENDAMPINGAN USAHA https://ejournal.kompetif.com/index.php/diklatreview/article/view/1983 <p><strong><em>This report discusses community service activities to improve the performance of MSMEs in Wonocolo District through a participation-based mentoring program. This program is designed to overcome challenges such as low financial literacy, limited access to technology, and managerial capabilities with participatory methods that actively involve MSME actors. The approach includes needs analysis, training, individual mentoring, and monitoring and evaluation. As a result, 70% of participants started using social media and marketplaces for marketing, 60% diversified their products, and their managerial capacity improved. Although effective, challenges such as low digital literacy and mentoring time still require attention. Collaboration between the government, educational institutions, and local communities is needed to support the sustainability of this program to make MSMEs more competitive in local and regional markets.</em></strong></p> Novie Noordiana Rachma Yulia Agus Purbo Widodo Suryati Eko Putro Arlisa Indriawati Wahyu Rochana Agung Pribadhi Copyright (c) 2024 Novie Noordiana Rachma Yulia, Agus Purbo Widodo, Suryati Eko Putro, Arlisa Indriawati, Wahyu Rochana, Agung Pribadhi 2025-01-11 2025-01-11 8 3 437 441 PELATIHAN LITERASI KEUANGAN UNTUK MENINGKATKAN PEMAHAMAN PENGELOLAAN KEUANGAN DI KALANGAN KARYAWAN PERUSAHAAN RITEL KOTA PEKANBARU (STUDI PADA CV. METROPOLITAN) https://ejournal.kompetif.com/index.php/diklatreview/article/view/1971 <p><strong><em>. </em></strong><em>The purpose of this study is to find out and analyze the marketing mix, service quality, electronic word of mouth (EWOM) affect students' interest in choosing a vocational high school. To find out and analyze the marketing mix, service quality and electronic word of mouth (EWOM) affect students' decisions in choosing vocational high schools. To find out and analyze interest affects students' decisions in choosing vocational high schools. all vocational high school (SMK) students in Riau Province as many as 104,035 students from 13 districts/cities. The data used in this study are primary data and secondary data, while the data collection technique uses a questionnaire. The data analysis technique used in this study is Structural Equation Modeling (SEM). The results of the service quality research, electronic word of mouth (EWOM) have an effect on student interest. The mix of marketing, service quality and electronic word of mouth (EWOM) affects students' decisions. Interest affects student decisions. And the mix of marketing, service quality and electronic word of mouth (EWOM) affects students' decisions through interest. </em></p> Agung Putra Andira Fery Wongso Roni Chandra Irwansyah Pendi Yoga Samuel Silaban Copyright (c) 2024 Agung Putra Andira, Fery Wongso, Roni Chandra, Irwansyah Pendi, Yoga Samuel Silaban 2025-01-12 2025-01-12 8 3 458 460 10.35446/diklatreview.v8i3.1971 ANALISIS STRATEGI BAZNAS ENREKANG DALAM MELAKUKAN MONITORING DAN EVALUASI KEPADA ALUMNI PELATIHAN OTOMOTIF https://ejournal.kompetif.com/index.php/diklatreview/article/view/1963 <p>The era of globalization and technological advancement has driven the growth of the automotive sector as one of the strategic pillars in meeting mobility needs and improving the community's economy. The high interest of the Enrekang community in private vehicles creates opportunities as well as challenges in the form of the need for competent automotive workers. Responding to this challenge, BAZNAS Enrekang organizes an automotive training program based on community empowerment by integrating Islamic values ​​and a holistic approach. This study aims to analyze the monitoring and evaluation strategies implemented by BAZNAS towards automotive training alumni. The research method uses a qualitative approach with a case study design. Data were collected through interviews, observations, and documentation, then analyzed thematically. The results of the study indicate that monitoring strategies, such as direct visits, online communication and periodic reporting, have a positive impact on supporting the sustainability of alumni skills. Alumni who received intensive assistance succeeded in developing independent businesses, although challenges such as limited resources, geographical constraints and lack of technological innovation are still obstacles. This study aims to analyze the monitoring and evaluation strategies implemented by BAZNAS towards automotive training alumni. The research method uses a qualitative approach with a case study design. Data were collected through interviews, observations, and documentation, then analyzed thematically. The results of the study indicate that monitoring strategies, such as direct visits, online communication and periodic reporting, have a positive impact on supporting the sustainability of alumni skills. Alumni who received intensive assistance succeeded in developing independent businesses, although challenges such as limited resources, geographical constraints and lack of technological innovation are still obstacles.</p> Haerusman Rusman M. Hatta Copyright (c) 2024 Haerusman Rusman 2025-01-12 2025-01-12 8 3 452 457 10.35446/diklatreview.v8i3.1963 PENINGKATAN TRANSPARANSI LAPORAN KEUANGAN DAN KINERJA BUMDES https://ejournal.kompetif.com/index.php/diklatreview/article/view/1957 <p>Badan Usaha Milik Desa &nbsp;(BUMDes) are institutions established by the village government to manage businesses owned by the village and aim to improve the welfare of village communities. In practice, BUMDes often face several problems, especially related to transparency and financial report performance. Some of the problems are lack of transparency; Financial reports that should be published to the village community are often not done routinely or completely.; Unclearness in Financial Separation, there is difficulty in separating BUMDes finances from village finances. The next problem is Weak Financial Report Performance caused by; Lack of Management Capacity: Many BUMDes are managed by individuals who lack the ability or knowledge in financial management and accounting. The targets and outputs to be achieved are 1) Increased capacity of BUMDes managers, 2) Increased implementation of a better financial recording system and stricter supervision and audits 3) Changes Better transparency can also be built through routine reporting. The solution is assistance on increasing the capacity of BUMDes managers, 2) Regarding partner problems, efforts need to be made to improve the implementation of a better financial recording system and stricter supervision and audits. The method of implementing the activity consists of mentoring partners. The methods used are 1) interactive discussion. 2) mentoring/training. This mentoring activity succeeded in increasing the understanding of BUMDes administrators about the importance of transparency in financial reports. Through an interactive approach and constructive discussion, participants can better understand the challenges faced and the solutions that can be applied to increase transparency in their BUMDes financial reports. In the future, it is hoped that BUMDes can implement this transparency practice more consistently to build public trust, improve financial performance and ensure the continuity of BUMDes businesses.</p> <p>&nbsp;</p> <p>Keywords: BUMDEs, Transparency, Financial Reports</p> Agus Seswandi Burhan Burhan Fahmi Oemar Bambang Bambang Copyright (c) 2024 Agus Seswandi, Burhan Burhan, Fahmi Oemar, Bambang Bambang 2024-12-10 2024-12-10 8 3 285 288 10.35446/diklatreview.v8i3.1957 PENCATATAN KEUANGAN SD IT LUHURING BUDI KELURAHAN AGROWISATA KECAMATAN RUMBAI BARAT https://ejournal.kompetif.com/index.php/diklatreview/article/view/1954 <p><em>Luhuring Budi Integrated Islamic Elementary School (SD IT) is one of the 6-year program educational institutions that not only provides education based on the national curriculum but also prioritizes Islamic education with the aim of producing graduates who are knowledgeable and have noble morals. The operation of SD IT Luhuring Budi not only comes from the School Assistance Fund (BOS) but also comes from routine student guardian contributions (SPP), development fees, uniform fees, and student shuttle bus fees. The payment of these contributions can be made in cash or in installments and some of the payments are through the homeroom teacher and some directly to the finance department. Based on the results of the interview of the FEB PKM Team with the Principal of SD IT Luhuring Budi, information was obtained that the principal needed information on the amount of bills (accounts receivable) and cash balances in real time. However, the human resources of SD IT Luhuring Budi (finance department and homeroom teacher) do not have an educational background in the Accounting Field so they do not have knowledge about financial records.&nbsp; Therefore, the Community Service Team of FEB Unilak Lecturers is motivated to provide financial recording knowledge at SD IT Luhuring Budi which aims to improve the knowledge of finance and homeroom teachers so that in the future they can do financial recording according to Accounting Science and can provide the information needed. The methods used are conducting pre-tests, material delivery, training, questions and answers, and post tests. The results achieved from this PKM activity were obtained from the comparison of post test results with pre-test results. The results of the comparison of the post test with the results of the pre-test showed that before the PKM, the Finance Section and the Homeroom Teacher of SD IT Luhuring Budi had financial knowledge but was not in accordance with Accounting Science. In other words, the knowledge of financial recording is still low. After PKM, there is an increase in financial recording knowledge in accordance with Accounting Science, especially recording using special journals. </em></p> <p><em>Keywords: Financial Recording, SD IT Luhuring Budi</em></p> Neneng Salmiah Rita Wiyati Rafidianto Wibisono Aura Cinta Februari Copyright (c) 2024 Neneng Salmiah, Rita Wiyati, Rafidianto Wibisono, Aura Cinta Februari 2025-01-02 2025-01-02 8 3 363 370 10.35446/diklatreview.v8i3.1954 PENINGKATAN KOMPETENSI KEWIRAUSAHAAN BERBASIS INOVASI MASYARAKAT BATANG KAPAS, KABUPATEN PESISIR SELATAN https://ejournal.kompetif.com/index.php/diklatreview/article/view/1953 <p><em>Community service is organized by lecturers at the Faculty of Business and Economics, Baiturrahmah University. The purpose of this activity is to improve innovation-based entrepreneurial competency for Small and Medium Enterprises (SMEs) owners in Nagari Koto Nan Duo, Batang Kapas District, Pesisir Selatan Regency, on August 10, 2024, West Sumatra Province. The author seeks to support this program by delivering material on entrepreneurship, innovation and creativity. By delivering this material to SME owners, the author hopes that SME actors can apply the concept of innovation in the businesses they are currently running. The success of this activity will be seen from the participants' understanding of the concept of innovation in entrepreneurship. The author hopes that similar activities can be held in various regions so that more SME owners gain knowledge about this innovation-based entrepreneurship.</em></p> <p><em>&nbsp;</em></p> <p><strong><em>Keywords:&nbsp;</em></strong></p> Mya Yuwanita Suhanda Silvy Astari Nanda Nanda Howardi Visza Adha Copyright (c) 2024 Mya Yuwanita Suhanda, Silvy Astari, Nanda Nanda, Howardi Visza Adha 2025-01-11 2025-01-11 8 3 433 436 10.35446/diklatreview.v8i3.1953 SOSIALISASI LITERASI KEUANGAN DALAM MENDUKUNG PENGELOLAAN FINANSIAL UMKM DAN PENGELOLAAN KEUANGAN RUMAH TANGGA PADA KABUPATEN SIAK https://ejournal.kompetif.com/index.php/diklatreview/article/view/1947 <p><em>This community service activity aims to enhance financial literacy among MSME</em><em>s</em><em> (Micro, Small, and Medium Enterprises) actors in Siak Regency, focusing on MSME</em><em>s</em><em> financial management and household financial management. The activity involved socialization and training sessions that included theoretical explanations, practical examples, and interactive discussions on financial literacy, funding, lending, and the application of financial technology (fintech). The team, comprising lecturers and students from the Faculty of Economics and Business at Universitas Riau, employed lecture and discussion methods to deliver the material, followed by participant evaluations to assess their understanding before and after the sessions. Results indicate significant improvement in participants’ knowledge of financial literacy and financial reporting based on SAK EMKM standards. This initiative is expected to assist MSMEs in better financial management, expanding credit access, and supporting sustainable business growth.</em></p> Desmiyawati Desmiyawati Mayla Khoiriyah Sinta Ramaiyanti Fitri Humairoh Copyright (c) 2024 fitri humairoh 2025-01-01 2025-01-01 8 3 348 352 10.35446/diklatreview.v8i3.1947 PENYULUHAN PEMBERDAYAAN MASYARAKAT BERBASIS DIGITAL UNTUK DESA WISATA https://ejournal.kompetif.com/index.php/diklatreview/article/view/1948 <p><em>Community service is organized by lecturers at the Faculty of Economics and Business, Baiturrahmah University. The aim of this activity is to provide digital-based community empowerment outreach for tourism villages in Nagari Koto Nan Duo, Batang Kapas District, Pesisir Selatan Regency, on August 10 2024, West Sumatra Province. Villages are the smallest government units that play an important role in sustainable development through village autonomy, as mandated in Law Number 6 of 2014 concerning Villages. With increasing digital penetration in Indonesia, including in rural areas, digital-based community empowerment has become relevant and potential. This empowerment includes building information technology infrastructure, increasing digital literacy, developing the creative economy, and digital marketing. Previous research has shown the success of digital-based empowerment programs in various villages, such as creative economy development, digital tourism, and website-based public services. This article aims to describe digital-based village community empowerment practices, providing guidance for policy makers, facilitators and academics in optimizing the potential of technology to improve the welfare of village communities. It is hoped that this program can be a sustainable solution to support rural development in the digital era.</em></p> <p><strong><em>Keywords: </em></strong><em>Extension, Digital Based, Tourism Village.</em></p> Howardi Visza Adha Silvy Astari Mya Yuwanita Suhanda Copyright (c) 2024 Howardi Visza Adha, Silvy Astari, Mya Yuwanita Suhanda 2025-01-11 2025-01-11 8 3 428 432 10.35446/diklatreview.v8i3.1948 PELATIHAN DAN PENDAMPINGAN AKUNTANSI UMKM BAGI USAHA MIKRO KECIL MENENGAH (UMKM) UNTUK MENINGKATKAN KINERJA KEUANGAN PERUSAHAAN PADA KABUPATEN KAMPAR https://ejournal.kompetif.com/index.php/diklatreview/article/view/1945 <p><em>This community service activity aims to provide accounting training and assistance to Micro, Small and Medium Enterprises (MSMEs) in Kampar Regency, in order to improve their financial performance. The training, which was held on October 16, 2024, included basic accounting materials, recording transactions, and preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The results of this activity showed that the majority of participants experienced an increased understanding of the importance of accounting and were able to prepare simple financial statements. Although there are challenges in applying the knowledge gained, this activity shows great potential to improve the financial performance of MSMEs in the area. With the knowledge gained, it is expected that MSME players can be more independent in managing their finances and contribute to the local economy</em>.</p> Fitri Humairoh Yusralaini Yusralaini Suci Nurulita Diana Aprina Natasha Fahira Gustiani Copyright (c) 2024 fitri humairoh 2025-01-01 2025-01-01 8 3 345 347 10.35446/diklatreview.v8i3.1945 PELATIHAN BAHASA INGGRIS MELALUI KEGIATAN BUDAYA DAN PARIWISATA LOKAL BAGI SISWA SMA https://ejournal.kompetif.com/index.php/diklatreview/article/view/1944 <table width="598"> <tbody> <tr> <td width="359"> <p><strong><em>Abstract: </em></strong><em>Kemampuan berbahasa Inggris merupakan keterampilan yang semakin penting dalam era globalisasi saat ini. Bahasa Inggris tidak hanya berfungsi sebagai alat komunikasi internasional, tetapi juga membuka peluang bagi generasi muda untuk mengakses pengetahuan, teknologi, dan budaya dari seluruh dunia. Namun, pembelajaran bahasa Inggris di sekolah sering kali terbatas pada teori dan kurang memberikan pengalaman praktis yang menarik bagi siswa. Indonesia kaya akan keanekaragaman budaya dan memiliki potensi pariwisata yang luar biasa. Kekayaan budaya dan pariwisata lokal ini belum sepenuhnya dimanfaatkan sebagai media pembelajaran yang efektif di sekolah. Oleh karena itu, mengintegrasikan pembelajaran bahasa Inggris dengan kegiatan budaya dan pariwisata lokal dapat menjadi pendekatan yang inovatif dan efektif.Program pengabdian masyarakat "Pelatihan Bahasa Inggris Melalui Kegiatan Budaya dan Pariwisata Lokal bagi Siswa SMA" bertujuan untuk meningkatkan kemampuan bahasa Inggris siswa melalui interaksi langsung dengan budaya dan pariwisata lokal. Program ini dirancang untuk memberikan pengalaman belajar yang kontekstual dan menarik, sehingga siswa tidak hanya belajar bahasa Inggris secara teoritis, tetapi juga melalui pengalaman praktis yang nyata. Luaran yang diharapkan dalam Pkm ini yaitu dapat mempublikasikan hasilnya dalam berntuk artikel ilmiah pada jurnal bereputasi.</em></p> <p><em>English language proficiency is an increasingly important skill in today's era of globalization. English not only functions as a means of international communication, but also opens up opportunities for young people to access knowledge, technology, and culture from around the world. However, English language learning in schools is often limited to theory and lacks interesting practical experiences for students. Indonesia is rich in cultural diversity and has extraordinary tourism potential. This wealth of local culture and tourism has not been fully utilized as an effective learning medium in schools. Therefore, integrating English language learning with local cultural and tourism activities can be an innovative and effective approach. The community service program "English Language Training Through Local Cultural and Tourism Activities for High School Students" aims to improve students' English skills through direct interaction with local culture and tourism. This program is designed to provide a contextual and interesting learning experience, so that students not only learn English theoretically, but also through real practical experiences. The expected output in this PKM is to be able to publish the results in the form of scientific articles in reputable journals.</em></p> <p><em>&nbsp;</em></p> <p><em>&nbsp;</em></p> </td> </tr> </tbody> </table> R.Sri Ayu Indrapuri Aulia Annisa Marian Tonis M. Radhit Al Fatih Copyright (c) 2024 R.Sri Ayu Indrapuri, Aulia Annisa, Marian Tonis, M. Radhit Al Fatih 2025-01-04 2025-01-04 8 3 371 374 10.35446/diklatreview.v8i3.1944