BEGAWI : Jurnal Pengabdian Kepada Masyarakat http://begawi.feb.unila.ac.id/index.php/begawi <p style="text-align: justify;"><strong>BEGAWI<img style="float: left; width: 148px; margin-top: 6px; margin-right: 10px; border: 1px solid #184b80;" src="https://begawi.feb.unila.ac.id/public/site/images/fergiawan/cover-begawi-a4-c95c088c02f1591af2a6c3afe3132133.png" alt="" width="174" height="209" /></strong><strong>: Jurnal Pengabdian Kepada Masyarakat <br />Fakultas Ekonomi dan Bisnis Universitas Lampung. </strong></p> <p style="text-align: justify;"><span style="font-size: 11pt;"><strong>BEGAWI</strong> is a scientific journal of the Faculty of Economics and Business, the University of Lampung which has the function of publishing manuscripts of community service articles that have been researched in previous studies empirically and theoretically. This is to develop the scientific field of Economics and Business. <strong>The scope of articles published in Begawi</strong> consists of a broad range of topics in the field of economics and Business including <strong>Accounting</strong>: Private Sector: Financial Accounting and Stock Market (AKPM), Management and Behavioural Accounting (AKMK), Information System, Auditing, and Professional Ethics (SIPE), Taxation (PPJK), Shariah Accounting (AKSR), Accounting Education (PAK), Corporate Governance (CG), Public Sector Accounting: Financial Accounting (ASPAK), Management Accounting (ASPAM), Auditing and Information System (ASPSIA), Good Governance (ASPGG). <strong>Business</strong>: Organization, Strategic Management, Human Resource Management, Marketing, Finance, and Entrepreneurship. <strong>Economics</strong>: Public Economics, Development Economics, Monetary Economics, regional economics, and plant economics, Business, Public Economics, Development Economics, Monetary Economics, regional economics, and plant economics</span></p> <p style="text-align: justify;"><span style="font-size: 11pt;"><strong>Begawi</strong>: Journal of Community Service is Published by the <strong>Faculty of Economics and Business, University of Lampung</strong>, issued two times a year in January and July.</span></p> en-US begawi@feb.unila.ac.id (Editorial Begawi) ahmad.sentri@feb.unila.ac.id (Ahmad Sentri) Fri, 30 Jan 2026 00:00:00 +0000 OJS 3.3.0.8 http://blogs.law.harvard.edu/tech/rss 60 IMPLEMENTASI PROGRAM LITERASI DALAM MEMBANGUN BUDAYA MEMBACA MELALUI PENGABDIAN MAHASISWA KKN-T DI DESA KEMLAKAGEDE KECAMATAN TENGAH TANI KABUPATEN CIREBON http://begawi.feb.unila.ac.id/index.php/begawi/article/view/85 <p>The literacy program conducted through the community service of KKN-T students in Kemlakagede Village aims to foster a reading culture among elementary school children by optimizing the Community Reading Garden (Taman Bacaan Masyarakat/TBM) and the village library. The selection of this topic is based on the fact that children in rural areas still demonstrate low reading interest and have limited access to quality reading materials, whereas literacy serves as a fundamental foundation for improving educational quality and human resource development. Therefore, this program is considered relevant and strategic in supporting the achievement of sustainable development goals in the field of education. This study employs a literature review method with a descriptive qualitative approach to analyze the implementation of community-based literacy programs. This article discusses in detail the process of implementation, the challenges encountered, and the impacts generated by the literacy-based KKN-T program.</p> Anaqu Jovial Roses, Sri Wulandari, Rifqi Faizal Rahman, Tatan Hidayat, Muhamad Dani Fiqri, Viona Ramadani, Friska Dwi, Adinda Salsabilah Copyright (c) 2026 Anaqu Jovial Roses, Sri Wulandari, Rifqi Faizal Rahman, Tatan Hidayat, Muhamad Dani Fiqri, Viona Ramadani, Friska Dwi, Adinda Salsabilah https://creativecommons.org/licenses/by-nc-sa/4.0 http://begawi.feb.unila.ac.id/index.php/begawi/article/view/85 Fri, 30 Jan 2026 00:00:00 +0000 PEMBERDAYAAN UMKM MELALUI PELATIHAN MANAJEMEN KEUANGAN DIGITAL UNTUK MENINGKATKAN LITERASI DAN KEMANDIRIAN FINANSIAL DI KECAMATAN LINGSAR KABUPATEN LOMBOK BARAT NTB http://begawi.feb.unila.ac.id/index.php/begawi/article/view/104 <p><em>This Community Service Program (PKM) aims to enhance the capacity of culinary MSME (Micro, Small, and Medium Enterprises) actors in Lingsar District, West Lombok Regency, in utilizing social media as a tool for promotion and sales improvement. Using the Participatory Action Research (PAR) approach, the program was implemented through four main stages: needs analysis, digital marketing training, four-week intensive mentoring, and evaluation and reflection. The mentoring activities focused on three MSMEs representing different culinary sub-sectors, namely traditional dry snacks, catfish floss, and wet cakes. The results showed a significant improvement in participants’ digital literacy, frequency of online promotional content, and an increase in business turnover by 20–30%. The program also fostered collaborative networks among MSME actors to ensure business sustainability through digital platforms. Thus, the PAR approach proved effective in empowering MSMEs toward sustainable digital independence in West Lombok.</em></p> Elvina Setiawati, Baiq Desthania Prathama, Armiani, Dwi Arini Nursansiwi Copyright (c) 2026 Elvina Setiawati, Baiq Desthania Prathama, Armiani, Dwi Arini Nursansiwi https://creativecommons.org/licenses/by-nc-sa/4.0 http://begawi.feb.unila.ac.id/index.php/begawi/article/view/104 Fri, 30 Jan 2026 00:00:00 +0000 PENDAMPINGAN STRATEGI PENJUALAN DAN PELAYANAN KONSUMEN BAGI DRIVER FORESTEA DI BANDAR LAMPUNG http://begawi.feb.unila.ac.id/index.php/begawi/article/view/113 <p><em>This community service activity aims to improve sales strategies and consumer service skills of Forestea drivers in Bandar Lampung. Forestea is a beverage MSME that applies a mobile selling concept using electric bicycles; however, it still faces challenges related to personal selling skills, marketing communication, and service consistency. The method applied in this program was participatory mentoring combined with applicative training, including field observation, discussions, material delivery, sales simulations (role play), and direct assistance during field implementation. The activity was conducted at the Forestea warehouse located at Jl. P. Senopati 1C, Jatimulyo, Jati Agung, South Lampung. The results indicate an improvement in drivers’ understanding and skills in persuasive communication, personal selling techniques, and professional consumer service. Drivers demonstrated higher confidence in offering products and interacting with customers, which potentially enhances customer satisfaction and sales performance. This activity confirms that practical and needs-based mentoring is effective in strengthening MSME human resource competencies and supporting business sustainability.</em></p> Yohanes Novi Armunanto, Qurrota Ayu Nindien, Nadya Ramadhani Ikhsana Copyright (c) 2026 Yohanes Novi Armunanto, Qurrota Ayu Nindien, Nadya Ramadhani Ikhsana https://creativecommons.org/licenses/by-nc-sa/4.0 http://begawi.feb.unila.ac.id/index.php/begawi/article/view/113 Sun, 08 Feb 2026 00:00:00 +0000 PENINGKATAN KOMPETENSI SDM DAN LITERASI PAJAK MELALUI PELATIHAN PERPAJAKAN http://begawi.feb.unila.ac.id/index.php/begawi/article/view/105 <p><em>Tax training programs serve as strategic initiatives to improve human resource competence in the taxation sector and to strengthen public tax literacy. The need for tax professionals in Indonesia continues to rise, while the number of registered taxpayers—reaching 86.7 million in 2024—stands in stark contrast to the limited number of approximately 7,390 licensed tax consultants. This gap highlights the importance of developing the competencies of students, teachers, and the general public to support the national tax administration framework. This study reports the implementation of a two-day taxation training program that integrates lectures, interactive discussions, exercises, and case studies. The training materials covered an introduction to tax law, the General Provisions and Tax Procedures Law, and the Value Added Tax Law. A total of 35 participants attended the program. Evaluation was conducted through problem-solving exercises and case analyses to assess mastery of the material. The results indicate a notable improvement in participants’ understanding of fundamental tax concepts, tax collection and dispute resolution procedures, VAT calculation, and the application of VAT to transactions carried out in specific zones. Topics requiring further clarification were revisited to ensure comprehensive understanding. Overall, the training program effectively enhanced tax literacy and participant competencies, contributing to the development of human resources capable of supporting the implementation of Indonesia’s core tax system.</em></p> Panca Wisesa, Diajeng Fitri Wulan, Rindy Dwi Ladista Copyright (c) 2026 Panca Wisesa, Diajeng Fitri Wulan, Rindy Dwi Ladista https://creativecommons.org/licenses/by-nc-sa/4.0 http://begawi.feb.unila.ac.id/index.php/begawi/article/view/105 Fri, 30 Jan 2026 00:00:00 +0000 SEKOLAH TANGGUH BENCANA: EDUKASI DAN SIMULASI MITIGASI BENCANA DI SMP NEGERI 6 NATAR http://begawi.feb.unila.ac.id/index.php/begawi/article/view/115 <p><em>The Tanjung Sari Village area in Natar has the potential for natural disasters such as earthquakes, floods, and extreme weather. These conditions require planned disaster mitigation efforts, particularly through increasing awareness and preparedness among school-age youth. The community service activity, KKN Berdampak, in the form of Disaster Mitigation Socialization was carried out at SMP Negeri 6 Natar. This activity involved KKN students from Tanjung Sari Village, Field Supervisors, and a team of lecturers from the University of Lampung. The methods used in this activity included socialization and education on disaster mitigation, interactive discussions, and simple disaster preparedness simulations in collaboration with the South Lampung Regency Fire Department, which were adapted to the school environment. The purpose of this activity was to increase the knowledge, awareness, and preparedness of students at SMP Negeri 6 Natar regarding potential disasters in their surrounding environment. Through this activity, it is hoped that a disaster-aware culture will be established within the school environment and that sustainable synergy will be achieved between the university, the school, and the community of Tanjung Sari Village in efforts to reduce disaster risks.</em></p> Aryan Danil Mirza. BR, Kamadie Sumanda Syafis, Lidya Ayuni Putri, Syaharani Noer Fathia, Annisha Noor Dienna, Susi, Achmad Alfian Aziz, Rafli Aditya Copyright (c) 2026 Aryan Danil Mirza. BR, Kamadie Sumanda Syafis, Lidya Ayuni Putri, Syaharani Noer Fathia, Annisha Noor Dienna, Susi, Achmad Alfian Aziz, Rafli Aditya https://creativecommons.org/licenses/by-nc-sa/4.0 http://begawi.feb.unila.ac.id/index.php/begawi/article/view/115 Fri, 30 Jan 2026 00:00:00 +0000 OPTIMALISASI MEDIA SOSIAL DAN AFFILIATE MARKETING SEBAGAI STRATEGI PEMBERDAYAAN EKONOMI IBU PKK DI ERA DIGITAL http://begawi.feb.unila.ac.id/index.php/begawi/article/view/116 <p><em>This community service activity aims to improve the knowledge, skills, and economic independence of Family Welfare Movement (PKK) women through the use of social media as a means of increasing income. The activity was held in Selang Village, Kebumen Regency, with approximately 30 PKK women participating. The method used was participatory and educational through outreach, training, hands-on practice, discussion, mentoring, and evaluation. The activity included an introduction to social media platforms (WhatsApp, Facebook, TikTok, and Instagram), an introduction to the concept of affiliate marketing as an alternative source of additional commissions, and an introduction to the CapCut application for creating simple promotional content. The results of the activity showed an increase in participants' understanding of the use of social media for economic activities, improved skills in creating digital content, and increased motivation and confidence in utilizing digital technology. This activity is expected to support women's economic empowerment and improve family welfare.</em></p> Reni Suci Wahyuni, Dani Rizana Copyright (c) 2026 Reni Suci Wahyuni, Dani Rizana https://creativecommons.org/licenses/by-nc-sa/4.0 http://begawi.feb.unila.ac.id/index.php/begawi/article/view/116 Fri, 30 Jan 2026 00:00:00 +0000 PEMBERDAYAAN UMKM KOPI BERBASIS EKONOMI PERTANIAN MELALUI PENERAPAN MANAJEMEN USAHA DAN PEMASARAN DIGITAL DI DESA KARANG JAYA http://begawi.feb.unila.ac.id/index.php/begawi/article/view/114 <p>UMKM kopi di Desa Karang Jaya memiliki potensi ekonomi yang besar, namun masih menghadapi berbagai kendala, terutama pada aspek manajemen usaha dan pemasaran. Sebagian besar pelaku UMKM masih mengelola usaha secara tradisional tanpa pencatatan biaya yang jelas serta belum memanfaatkan <em>digital marketing</em> sebagai sarana promosi dan perluasan pasar. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberdayakan UMKM kopi berbasis ekonomi pertanian melalui penerapan manajemen usaha sederhana dan pemasaran digital. Metode yang digunakan adalah pendekatan <em>Asset Based Community Development</em> (ABCD) yang dipadukan dengan <em>Service Learning</em>, melalui tahapan identifikasi aset dan permasalahan, perencanaan program, pendampingan, serta monitoring dan evaluasi. Hasil pengabdian menunjukkan adanya peningkatan pemahaman pelaku UMKM terhadap perhitungan biaya produksi, penetapan harga jual berbasis Harga Pokok Produksi, serta pencatatan usaha. Selain itu, penguatan branding melalui pembuatan logo dan pembaruan kemasan produk meningkatkan daya tarik dan persepsi nilai produk kopi. Pemanfaatan media sosial sebagai sarana pemasaran digital juga memperluas jangkauan pasar dan meningkatkan interaksi dengan konsumen. Secara keseluruhan, kegiatan pengabdian ini berhasil meningkatkan kapasitas manajerial dan pemasaran UMKM kopi, sehingga mendukung keberlanjutan usaha dan pengembangan ekonomi lokal berbasis pertanian.</p> Dwita Prisdinawati, Mira Yanuarti, Tanti Novita Sari, Novriza Wahyu Ardiansyah, Putri Milanda Bainamus, Siti Masruroh Copyright (c) 2026 Dwita Prisdinawati, Mira Yanuarti, Tanti Novita Sari, Novriza Wahyu Ardiansyah, Putri Milanda Bainamus, Siti Masruroh https://creativecommons.org/licenses/by-nc-sa/4.0 http://begawi.feb.unila.ac.id/index.php/begawi/article/view/114 Fri, 30 Jan 2026 00:00:00 +0000 REKONSTRUKSI DESAIN LAPORAN KEUANGAN SEKOLAH BERBASIS ISAK 35 http://begawi.feb.unila.ac.id/index.php/begawi/article/view/92 <p>Perancangan laporan keuangan sesuai dengan standar akuntansi yang berlaku umum mendorong pengelolaan dana yang efisien, transparan, dan akuntabel bagi semua entitas, termasuk organisasi nirlaba seperti sekolah. Laporan keuangan sekolah harus mengikuti Interpretasi “Interpretasi Standar Akuntansi Keuangan” 35 (ISAK 35) untuk mengoptimalkan pengambilan keputusan dan pencapaian tujuan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk merekonstruksi perancangan laporan keuangan sekolah di SMK Lampung dengan menerapkan pedoman ISAK 35 menggunakan aplikasi akuntansi berbasis Excel. Manfaat yang diharapkan dari kegiatan ini adalah tersedianya format laporan keuangan yang sesuai dengan standar ISAK 35, peningkatan pengetahuan sumber daya manusia sekolah mengenai pelaporan keuangan sesuai standar ISAK 35, dan peningkatan pemahaman terhadap penggunaan aplikasi akuntansi berbasis Excel. Kegiatan ini dilakukan secara langsung kepada guru dan tenaga keuangan di SMK di wilayah Lampung dengan metode sosialisasi bersama Gerakan Literasi Sekolah untuk mengimplementasikan ISAK 35 dalam perancangan laporan keuangan mereka. Sosialisasi ISAK 35 kepada guru dan staf keuangan sekolah menengah kejuruan di wilayah Lampung telah berhasil dilaksanakan, meningkatkan pemahaman dan komitmen terhadap pentingnya penerapan ISAK 35 dalam penyusunan laporan keuangan. Rekonstruksi format laporan keuangan ini meningkatkan pengetahuan dan kesadaran akan komitmen terhadap ISAK 35, meningkatkan transparansi dan akuntabilitas organisasi nirlaba, yang pada gilirannya akan menghasilkan pengambilan keputusan yang lebih efektif dan membangun kredibilitas publik sebagai pemangku kepentingan.</p> Syaharani Noer Fathia, Widya Rizki Eka Putri, Rona Majidah, Ayu Dwiny Octary, Aryan Danil Mirza BR, Panca Wisesa Copyright (c) 2026 Syaharani Noer Fathia, Widya Rizki Eka Putri, Rona Majidah, Ayu Dwiny Octary, Aryan Danil Mirza BR, Panca Wisesa https://creativecommons.org/licenses/by-nc-sa/4.0 http://begawi.feb.unila.ac.id/index.php/begawi/article/view/92 Fri, 30 Jan 2026 00:00:00 +0000 PELATIHAN DAN PENDAMPINGAN PENERAPAN SISTEM INFORMASI AKUNTANSI BERBASIS APLIKASI “KASFLO RESTO” UNTUK MENINGKATKAN PENGENDALIAN INTERNAL UMKM BAKMI SENTUL PAHOMAN http://begawi.feb.unila.ac.id/index.php/begawi/article/view/117 <p><em>This community service program aims to strengthen the accounting information system and internal control of the Bakmi Sentul Pahoman culinary MSME by utilizing the Kasflo Resto application as a digital financial recording tool. This activity emerged as a response to various challenges faced by the business owner, including manual bookkeeping, difficulties in monitoring daily transactions, weak inventory control, and the absence of well-organized financial reports to evaluate business performance. The approaches used include on-site observation, interviews, focused discussions, and hands-on training on the use of the Kasflo Resto application. The implementation results show that the application is able to improve the accuracy of recording sales, expenses, and inventory usage. At the same time, internal control becomes stronger through automatic documentation and the reduction of human error. This activity demonstrates that strengthening financial literacy and digitizing business processes in MSMEs makes a tangible contribution to supporting decision-making and business sustainability. In the future, the program can be further developed by adding features and materials such as cost analysis, profit forecasting, and integration with various digital payment methods.</em></p> Ade Widiyanti, Tazkiyah Sakinah, Azalia Salsabila, Aurelia Sofie Lesmana, Annisa Novelia Nazifa, Angely Suryaning Jonathan Copyright (c) 2026 Ade Widiyanti, Tazkia Sakinah, Azalia Salsabila, Aurelia Sofie Lesmana, Annisa Novelia Nazifa, Angely Suryaning Jonathan https://creativecommons.org/licenses/by-nc-sa/4.0 http://begawi.feb.unila.ac.id/index.php/begawi/article/view/117 Fri, 30 Jan 2026 00:00:00 +0000