BEGAWI : Jurnal Pengabdian Kepada Masyarakat
https://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> Faculty of Economics and Business Lampung Universityen-USBEGAWI : Jurnal Pengabdian Kepada Masyarakat2985-6973PENDAMPINGAN DIGITALISASI PEMASARAN UMKM SOUVENIR LOKAL MELALUI E-COMMERCE DAN SOCIAL COMMERCE PADA KALIMARO COLLECTIONS, MERAUKE
https://begawi.feb.unila.ac.id/index.php/begawi/article/view/127
<p>UMKM Kalimaro Collections merupakan usaha souvenir lokal di Merauke yang menghasilkan cinderamata, kerajinan tangan, kain, dan pakaian custom berciri khas daerah. Permasalahan utama yang dihadapi mitra adalah keterbatasan jangkauan pemasaran karena penjualan masih dominan dilakukan secara langsung di toko, sedangkan pemanfaatan media digital belum optimal. Kegiatan pengabdian ini bertujuan untuk mendampingi UMKM Kalimaro Collections dalam mengembangkan pemasaran digital melalui e-commerce, social commerce, dan media sosial. Metode pelaksanaan menggunakan pendekatan service learning, yaitu pembelajaran berbasis pengalaman yang mengintegrasikan aktivitas akademik mahasiswa dengan pelayanan kepada mitra UMKM. Tahapan kegiatan meliputi observasi usaha, identifikasi kebutuhan mitra, analisis produk dan pasar, analisis SWOT, pembuatan akun toko digital, pengunggahan produk, serta optimalisasi TikTok, Instagram, dan Facebook sebagai media promosi. Hasil kegiatan menunjukkan tersedianya akun toko online, katalog produk digital, dan akun media sosial yang lebih terarah. Evaluasi menunjukkan peningkatan visibilitas usaha dan kesiapan mitra dalam memanfaatkan kanal pemasaran digital. Kegiatan ini berdampak pada penguatan literasi pemasaran digital, perluasan peluang pasar, dan peningkatan daya saing UMKM lokal.</p>Zulkaida S. R. GunawanDinda W. P SariReni A. PutriYotci A. P. KowarinFamilia D. KaizeNovita C. Y. RomeraVebriana DwicahyantiJacobus Rico KuntagPaulus Peka HayonTarsisius KanaSurvey SijabatFlorentina B. ParapagaDodhy Hyronimus Ama Longgy
Copyright (c) 2026 Zulkaida S. R. Gunawan, Dinda W. P Sari, Reni A. Putri, Yotci A. P. Kowarin, Familia D. Kaize, Novita C. Y. Romera, Vebriana Dwicahyanti, Jacobus Rico Kuntag, Paulus Peka Hayon, Tarsisius Kana, Survey Sijabat, Florentina B. Parapaga, Dodhy Hyronimus Ama Longgy
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2026-07-272026-07-2742768210.23960/begawi.v4i2.127PENINGKATAN VISIBILITAS DAN AKSESIBILITAS UMKM MELALUI PEMANFAATAN GOOGLE MAPS DAN MEDIA BANNER PADA PROGRAM KKN DI KELURAHAN GUNUNG MAS
https://begawi.feb.unila.ac.id/index.php/begawi/article/view/125
<p><span class="NormalTextRun SCXW174942223 BCX4">This community service activity was carried out through the Community Service Program (</span><span class="NormalTextRun SpellingErrorV2Themed SCXW174942223 BCX4">Kuliah</span> <span class="NormalTextRun SpellingErrorV2Themed SCXW174942223 BCX4">Kerja</span> <span class="NormalTextRun SpellingErrorV2Themed SCXW174942223 BCX4">Nyata</span><span class="NormalTextRun SCXW174942223 BCX4">/KKN) under the SI JELAS (Business Location Tracking Information System) program in </span><span class="NormalTextRun SpellingErrorV2Themed SCXW174942223 BCX4">Gunung</span><span class="NormalTextRun SCXW174942223 BCX4"> Mas Subdistrict, </span><span class="NormalTextRun SpellingErrorV2Themed SCXW174942223 BCX4">Lingkungan</span><span class="NormalTextRun SCXW174942223 BCX4"> II, </span><span class="NormalTextRun SpellingErrorV2Themed SCXW174942223 BCX4">Teluk</span> <span class="NormalTextRun SpellingErrorV2Themed SCXW174942223 BCX4">Betung</span><span class="NormalTextRun SCXW174942223 BCX4"> Selatan District</span><span class="NormalTextRun SCXW174942223 BCX4">.</span><span class="NormalTextRun SCXW174942223 BCX4"> The activity was motivated by challenges faced by Micro, Small, and Medium Enterprises (MSMEs), particularly limited </span><span class="NormalTextRun SCXW174942223 BCX4">visibility</span><span class="NormalTextRun SCXW174942223 BCX4"> and difficulties for customers in finding business locations, especially those located in densely populated residential areas and narrow alleys</span><span class="NormalTextRun SCXW174942223 BCX4">.</span><span class="NormalTextRun SCXW174942223 BCX4"> To address these issues, the program was implemented using a participatory approach through field observations, </span><span class="NormalTextRun SCXW174942223 BCX4">assistance</span><span class="NormalTextRun SCXW174942223 BCX4"> in registering business locations on </span><span class="NormalTextRun SCXW174942223 BCX4">Google Maps</span><span class="NormalTextRun SCXW174942223 BCX4"> for 12 MSM</span><span class="NormalTextRun SCXW174942223 BCX4">Es, and the creation and installation of banners for 3 MSMEs without physical promotional media</span><span class="NormalTextRun SCXW174942223 BCX4">.</span><span class="NormalTextRun SCXW174942223 BCX4"> The results </span><span class="NormalTextRun SCXW174942223 BCX4">indicate</span><span class="NormalTextRun SCXW174942223 BCX4"> that the presence of MSME locations on </span><span class="NormalTextRun SCXW174942223 BCX4">Google Maps</span><span class="NormalTextRun SCXW174942223 BCX4"> makes it e</span><span class="NormalTextRun SCXW174942223 BCX4">asier for customers and delivery partners to reach the businesses, while banners help improve visual recognition within the local community</span><span class="NormalTextRun SCXW174942223 BCX4">.</span><span class="NormalTextRun SCXW174942223 BCX4"> Overall, this activity provides tangible benefits in enhancing visibility, accessibility, and MSME actors’ understanding of digital technology </span><span class="NormalTextRun SCXW174942223 BCX4">utilization</span><span class="NormalTextRun SCXW174942223 BCX4">.</span></p>Mediana AgustinSaskiya Dwi SeptianiRaihan UfaldoReza AsmaraAlinda FatimahAlika WulandariIntan WulandariMila SafitriAnisa Tri AgnesiaKeysha DevinaMuhammad Rangga PratamaRilliya Rara JelitaLaura AntikaResha Moniyana Putri
Copyright (c) 2026 Mediana Agustin, Saskiya Dwi Septiani, Raihan Ufaldo, Reza Asmara, Alinda Fatimah, Alika Wulandari, Intan Wulandari, Mila Safitri, Anisa Tri Agnesia, Keysha Devina, Muhammad Rangga Pratama, Rilliya Rara Jelita, Laura Antika, Resha Moniyana Putri
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2026-07-282026-07-2842838910.23960/begawi.v4i2.125EDUKASI JUDI ONLINE SEBAGAI UPAYA PENCEGAHAN DINI DI SMPN 4 NATAR
https://begawi.feb.unila.ac.id/index.php/begawi/article/view/124
<p>Perkembangan teknologi informasi di era digital memberikan berbagai kemudahan, namun juga menghadirkan risiko penyalahgunaan, salah satunya melalui praktik judi online yang semakin marak di kalangan remaja. Fenomena ini menjadi perhatian serius karena berdampak pada aspek finansial, psikologis, sosial, dan pendidikan, khususnya pada pelajar tingkat SMP. Berdasarkan kajian pustaka, sejumlah penelitian menunjukkan bahwa judi online berpotensi menimbulkan ketergantungan, gangguan emosi, serta melemahkan nilai-nilai sosial remaja. Penelitian ini bertujuan untuk mengkaji upaya pencegahan judi online melalui kegiatan edukasi dan sosialisasi di SMP Negeri 4 Natar. Metode yang digunakan adalah pendekatan kualitatif deskriptif melalui kegiatan pengabdian masyarakat, dengan teknik penggalian data berupa observasi, diskusi interaktif, dan evaluasi partisipatif. Sosialisasi dilaksanakan menggunakan media presentasi visual, video edukatif, diskusi dua arah, serta permainan interaktif untuk meningkatkan keterlibatan peserta. Hasil kegiatan menunjukkan adanya peningkatan pemahaman dan kesadaran siswa terhadap bahaya judi online, ditandai dengan partisipasi aktif dan kemampuan siswa mengidentifikasi risiko serta langkah pencegahan. Secara keseluruhan, kegiatan ini membuktikan bahwa edukasi berbasis interaktif efektif sebagai upaya pencegahan dini judi online di lingkungan sekolah.</p>Khadijah RaihanZahwa AuriliaGhaban Fata AhmadAryan Danil Mirza. BR
Copyright (c) 2026 Khadijah Raihan, Zahwa Aurilia, Ghaban Fata Ahmad, Aryan Danil Mirza BR
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2025-07-312025-07-3142909510.23960/begawi.v4i2.124PENDAMPINGAN PENINGKATAN MEDIA PROMOSI BERBASIS BUSINESS MODEL CANVAS UNTUK MENINGKATKAN DAYA SAING UMKM PENTOL PIRING BU ANDRIA
https://begawi.feb.unila.ac.id/index.php/begawi/article/view/139
<div><em><span lang="EN-US">Micro, Small, and Medium Enterprises (MSMEs) play an essential role in supporting local economic growth; however, many business owners still face challenges in marketing and branding. One of the MSMEs experiencing these problems is Pentol Piring Bu Andria in Madiun City. Based on field observations and Business Model Canvas (BMC) analysis, the business was found to have limited promotional media, weak visual identity, and underutilized digital marketing. This community service program aimed to improve the competitiveness of the MSME through promotional media development and business branding enhancement. The implementation methods included field observation, interviews, Business Model Canvas preparation, problem identification, implementation of mentoring activities, and evaluation using a before-and-after approach. The mentoring program resulted in several outputs, including a new business banner, standing banner, logo stickers, product price list, and promotional activities through WhatsApp. The evaluation indicated improvements in business branding, easier business identification by customers, an increase in the number of daily customers to approximately 60 people, and higher daily revenue compared to the condition before the mentoring program. These findings demonstrate that mentoring based on the Business Model Canvas can strengthen marketing strategies and improve the competitiveness of MSMEs sustainably.</span></em></div>Dayu Murti Pawedar JatiMuris Nurita MutanawiahAsysyfa Zahra Dwi SaviraVina Chintya SariMoh. Ubaidillah
Copyright (c) 2026 Dayu Murti Pawedar Jati, Muris Nurita Mutanawiah, Asysyfa Zahra Dwi Savira, Vina Chintya Sari, Moh. Ubaidillah
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2026-07-312026-07-31429610210.23960/begawi.v4i2.139ANALISIS PENENTUAN HARGA POKOK ATAS USAHA PENGEMBANGBIAKAN IKAN TAWAR PADA BUMDES WATU AGUNG LAMPUNG TENGAH
https://begawi.feb.unila.ac.id/index.php/begawi/article/view/133
<p><em>Village-Owned Enterprises (BUMDes) play a strategic role in improving rural economies through the management of productive business units. One of the business units developed by BUMDes Watu Agung, Central Lampung Regency, is freshwater fish breeding. As a newly established business, the enterprise had not yet developed a cost accounting system to determine the cost of production, resulting in limited financial information for pricing decisions and cost control. This community service program aimed to enhance the capacity of BUMDes managers in identifying production cost components and preparing production cost calculations using the full costing method. The program employed a participatory action approach consisting of four stages: initial assessment, cost accounting training, mentoring in production cost calculation, and evaluation. The results showed that all production cost components were successfully identified and classified into direct material costs of IDR 8,800,000, direct labor costs of IDR 1,200,000, and manufacturing overhead costs of IDR 2,394,444, resulting in a total production cost of IDR 12,394,444. The mentoring program produced a practical production cost calculation model while improving the managers' understanding of cost identification, systematic cost recording, and the use of cost information for pricing decisions.</em></p>Kamadie Sumanda SyafisPanca WisesaNiken KusumawardaniAryan Danil Mirza. BRSumarni
Copyright (c) 2026 Kamadie Sumanda Syafis, Panca Wisesa, Niken Kusumawardani, Aryan Danil Mirza. BR, Sumarni
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2026-07-312026-07-314210310910.23960/begawi.v4i2.133PEMBENTUKAN STRUKTUR ORGANISASI KELURAHAN LONTIO DALAM MENINGKATKAN PELAYANAN PUBLIK DAN KINERJA PEMERINTAHAN
https://begawi.feb.unila.ac.id/index.php/begawi/article/view/138
<p><em>This study aims to describe the process of establishing the management structure in Lontio Village, Nambo District, Banggai Regency as an effort to improve the quality of public services and the performance of government apparatus. The method used is a field observation approach with data collection techniques through direct observation, discussions, and coordination with the village head and staff. The activities were carried out through several stages, namely planning, coordination, and implementation, which included data collection of apparatus, designing the organizational structure, and installing the structure in the form of a banner. The results of the study indicate that prior to the establishment of the organizational structure, there were obstacles in the form of unclear division of tasks and functions among the apparatus, resulting in suboptimal services. After the establishment of a more systematic organizational structure, there was an improvement in the clarity of duties, workflow, and coordination between sections. This condition had a positive impact on the effectiveness and efficiency of the village apparatus' performance. In addition, a well-organized structure also encourages transparency, accountability, and professionalism in governance. Thus, the establishment of the management structure in Lontio Village is a strategic step in creating better governance, improving the quality of public services, and strengthening public trust in the village government. In the future, this organizational structure needs to be evaluated periodically to remain relevant to the evolving needs of the community and governmental dynamics</em></p>Ade Putra Ode AmaneAnastasya Tantri Langea Restu lapatanjaMoh Fahrul RazakWildan Zaman Sahraen SibayHaminun Dg. MatorangLa Ode Sabirila Jayalangi Nurul Indah DalillahErwin NursinSri Ayu Laali
Copyright (c) 2026 Ade Putra Ode Amane, Anastasya Tantri Langea , Restu lapatanja, Moh Fahrul Razak, Wildan Zaman , Sahraen Sibay, Haminun Dg. Matorang, La Ode Sabirila Jayalangi , Nurul Indah Dalillah, Erwin Nursin , Sri Ayu Laali
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2026-07-312026-07-314211011610.23960/begawi.v4i2.138PELATIHAN KUE EKONOMIS DI DESA KARANGJAYA
https://begawi.feb.unila.ac.id/index.php/begawi/article/view/137
<p><em>Karangjaya Village is one of the villages in Pebayuran District, Bekasi Regency. Karangjaya Village is located in an area that has the potential to develop the center of the community's economy. The development of the community's economy cannot be separated from the empowerment of the community itself. One way to empower the community is to provide them with training to explore the potential that exists in groups or individuals in the community. Therefore, in this community service activity, the authors conducted a training program for making economical coconut-based cakes called "coconut confectionery" as community empowerment in the hope that this could become a business opportunity so that it could improve the economy and people's welfare and create jobs. especially for women, teenagers or housewives who have a high desire and entrepreneurial spirit. This community service was held from February 2023 to March 2023 in Warsem Hamlet, Karangjaya Village, Pebayuran District, Bekasi Regency, West Java Province. The results of this dedication have a positive impact on housewives, namely new knowledge in making economical cakes made from coconuts.</em></p>Laura SelvitaM. Ilyas SikkiSetyo SupratnoSri Marini
Copyright (c) 2026 Laura Selvita, M. Ilyas Sikki, Setyo Supratno, Sri Marini
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2026-07-312026-07-314211712310.23960/begawi.v4i2.137ANALISIS KELAYAKAN USAHA INDUSTRI TAHU PADA PABRIK TAHU BAPAK SUJADI DI WAY HALIM DAN TELUK BETUNG KOTA BANDAR LAMPUNG
https://begawi.feb.unila.ac.id/index.php/begawi/article/view/130
<p>This community service activity aims to provide assistance in business feasibility analysis for Mr. Sujadi's Tofu Factory MSME located in Way Halim and Teluk Betung, Bandar Lampung City. The activity was carried out through field observation, interviews, documentation, and assistance in preparing a simple business analysis. The analysis was carried out based on market, technical, management, environmental, and financial aspects. The results of the activity indicate that the tofu industry business has good prospects for development. Based on the financial analysis, a daily net profit of Rp626,111 and a monthly net profit of Rp18,783,330 were obtained. The Net Present Value (NPV) was Rp754,427,434, the Net Benefit Cost Ratio (Net B/C) was 22.86, the Gross Benefit Cost Ratio (Gross B/C) was 1.16, the Internal Rate of Return (IRR) was 41.7%, and the Payback Period (PP) was 4.5 months. These results indicate that Mr. Sujadi's tofu industry business is feasible to run and develop. This community service activity is expected to assist MSMEs in improving business management and making better business decisions.</p>Sandrina RamadantiAdea Niolla Chintana W.Adisti Meilin AntawijayaRheva Auli AnjaniYuyun AmbartaEmi Maimunah
Copyright (c) 2026 Sandrina Ramadanti, Adea Niolla Chintana W, Adisti Meilin Antawijaya, Rheva Auli Anjani, Yuyun Ambarta, Emi Maimunah
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2026-07-312026-07-314212412810.23960/begawi.v4i2.130OPTIMALISASI KEPATUHAN PAJAK BADAN MELALUI PELATIHAN REKONSILIASI FISKAL DAN PENDAMPINGAN SPT TAHUNAN PADA PELAKU USAHA UMKM
https://begawi.feb.unila.ac.id/index.php/begawi/article/view/132
<p><em>Limited tax literacy and administrative capability remain major obstacles to corporate tax compliance among MSMEs in Indonesia, particularly in fiscal reconciliation and annual corporate income tax return reporting. This community service activity aimed to enhance the capacity of MSME owners in understanding fiscal reconciliation and independently preparing Annual Corporate Income Tax Returns through practice-based training and assistance. The program employed a participatory action-based training approach through workshops, simulations, and technical mentoring using participants’ actual financial statements. The training materials covered basic corporate taxation concepts, fiscal reconciliation, identification of deductible and non-deductible expenses, completion of tax return attachments, and simulation of the Coretax reporting system. Aligned with Sustainable Development Goal (SDG) 4 (Quality Education), the program strengthened participants' tax knowledge and practical competencies through inclusive, lifelong learning opportunities. Furthermore, the collaborative implementation involving academics, tax practitioners, and MSME participants reflects SDG 17 (Partnerships for the Goals) by fostering multi-stakeholder cooperation to improve tax governance and institutional capacity. The results indicated that participants were able to understand the differences between commercial and fiscal profit, identify fiscal corrections, and prepare Annual Tax Return drafts more systematically and independently. Therefore, fiscal reconciliation training and Annual Tax Return assistance can serve as effective strategies to strengthen tax administrative capacity and improve corporate tax compliance among MSMEs while contributing to the achievement of SDGs 4 and 17.</em></p>Taufiq ArifinMuhammad Alif Nur IrvanAn NurrahmawatiIsna Putri RahmawatiPayamta Evi GantyowatiDoddy SetiawanSutaryoY Anni AryaniDian Perwitasari
Copyright (c) 2026 Taufiq Arifin, Muhammad Alif Nur Irvan, An Nurrahmawati, Isna Putri Rahmawati, Payamta , Evi Gantyowati, Doddy Setiawan, Sutaryo, Y Anni Aryani, Dian Perwitasari
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2026-07-312026-07-314212913510.23960/begawi.v4i2.132PENGUATAN LITERASI ARTIFICIAL INTELLIGENCE (AI) BAGI MAHASISWA TINGKAT AKHIR MELALUI PENDAMPINGAN PENGGUNAAN AI YANG BERTANGGUNG JAWAB DALAM PENULISAN TUGAS AKHIR
https://begawi.feb.unila.ac.id/index.php/begawi/article/view/140
<p><em>The rapid advancement of Artificial Intelligence (AI) has significantly influenced academic writing, particularly among undergraduate students completing their final theses. While AI enhances learning efficiency and writing quality, its improper use may threaten academic integrity and critical thinking. This community service program aimed to strengthen AI literacy among final-year students of the Department of Development Economics, Faculty of Economics and Business, Universitas Lampung through mentoring on the responsible use of AI in academic writing. The program employed a participatory approach consisting of lectures, interactive discussions, hands-on practice, and evaluation. Participants received training on Responsible AI, AI ethics, prompt engineering, and the use of AI platforms, including ChatGPT, Gemini, Consensus, SciSpace, Perplexity AI, Grammarly, and Elicit. The results indicated that the mentoring program improved students' understanding of AI capabilities and limitations, enhanced their ability to use AI appropriately, and increased their awareness of academic integrity and information verification. Overall, the program successfully strengthened students' AI literacy and promoted the ethical and responsible use of AI in final thesis writing.</em></p>Yohanes Novi ArmunantoImam AwaluddinQurrota Ayu NindienNadya Ramadhani Ikhsana
Copyright (c) 2026 Yohanes Novi Armunanto, Imam Awaluddin, Qurrota Ayu Nindien, Nadya Ramadhani Ikhsana
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2026-07-312026-07-314213614010.23960/begawi.v4i2.140