APSSAI Community Service Journal (ACSJ) is peer reviewed journal published by Asosiasi Program Studi S2 Akuntansi Indonesia (APSSAI) in collaboration with Master of Accounting Universitas Muhammadiyah Yogyakarta. It Is in the national level that covers a lot of common problems or issues related to community services. The aim of this journal publication is to disseminate the results of lecturers’ community service activities, including conceptual ideas, best practices, and research-based outcomes in the field of community services. ACSJ is publishing result of Community Service Activities thrice a year (February, June, October), focuses on the issue related to social humaniora that are relevant for the development of theory and practices in Indonesia and southeast asia especially and also in the world as follows: Accounting Education for Sustainable Development Digital Accounting and Financial Technology for Community Empowerment Training, Assistance, and Capacity Building in Accounting Practices Sustainability-Oriented Business and Financial Models Community Empowerment and Financial Inclusion Appropriate Digital Technology and Accounting System Design Governance, Accountability, and Public Value Creation Border Regions and Less Developed Areas
Improving the Mosque Accountability Through Financial Reporting Assistance Based on ISAK 35
Purposes: This community service activity aims to introduce, inform, and provide an understanding of the importance of preparing financial reports and the technical steps for preparing financial reports based on ISAK 35 to Al Ikhlas Patukan mosque. Design/Methodology/Approach: The community service program employed a group-based, comprehensive, and sustainable approach by involving partner mosques in all stages of planning, implementation, training, practice, monitoring, and mentoring to improve their knowledge and skills in preparing financial reports independently. Findings: The results showed that the program improved the ability of the Al Ikhlas Patukan Mosque committee to prepare transparent and accountable financial reports in accordance with ISAK 35, particularly the statement of financial position and comprehensive income statement. Through training and continued mentoring, the committee gained better understanding of financial reporting procedures and became more capable of preparing mosque financial reports independently. Originality/Value: This service activity provides practical solutions for implementing ISAK 35 in the context of mosque as the object.
Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-nd/4.0
Pricing Strategy for Goods and Services in Student Business Units at GCNI-IEBS Purwakarta
Purposes: This community service activity aims to improve the ability of students and business unit managers at Global Cahaya Nubuwwah Insani Foundation - Islamic Entrepreneurship Boarding School (GCNI-IEBS) Purwakarta to determine selling prices for goods and services in a systematic, competitive, and sustainable manner. Design/Methodology/Approach: The program was delivered through a participatory, educative, and applicative approach consisting of needs assessment, interactive training, case-based exercises, assisted cost and margin calculations, competitor and customer value analysis, and the development of a draft standard operating procedure for pricing. Findings: The activity improved participants' understanding of production cost identification, rational profit margin determination, competitor analysis, and value-based pricing. Participants were also able to simulate a simple pricing formula and recognize the need for consistent documentation of pricing decisions. Originality/Value: This article presents a practical pricing-assistance model for boarding school-based student business units by integrating management accounting knowledge with entrepreneurship education. The model supports business sustainability while strengthening experiential learning among students.
Copyright (c) 2026 Sekar Mayangsari, Henik Hari Astuti, Hasnawati Hasnawati, Febria Claudia, Novi Sulaiman, Dewi Anggraeni (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
Integrating Environmental Education, Sunnah Sports, and Children’s Entrepreneurship Through The Pesona Ramadhan Program
Purposes: This Community Service Program began to address low environmental awareness, limited creativity, and the need for better discipline and independence among children from early childhood to elementary school. Ramadan was seen as a good time to combine spiritual, social, and educational values in meaningful ways. Design/Methodology/Approach: The Pesona Ramadhan program, which focuses on waste management, Sunnah sports, and children’s entrepreneurship, involved 20 to 25 children aged 5 to 12 living near the Teratai Putih 2A Posyandu in Derwati Village, Bandung City. The program used a hands-on, participatory approach, with activities like Quran recitation, group prayers, waste sorting lessons, recycling projects such as making doormats from old fabric, simple business simulations, archery, and breaking the fast together. We evaluated the activities through observation, process assessment, and documentation, without using pre-tests or post-tests. Findings: The results showed positive changes in the children’s attitudes and behaviors, such as better discipline, teamwork, care for cleanliness, and a basic understanding of how used goods can be useful or sold. The program also helped strengthen the mosque’s role as a center for character building and child empowerment in the community. Originality/Value: The results showed positive changes in the children’s attitudes and behaviors, such as better discipline, teamwork, care for cleanliness, and a basic understanding of how used goods can be useful or sold. The program also helped strengthen the mosque’s role as a center for character building and child empowerment in the community.
Strengthening and Revitilazing the Governance of the STIE Mandala Employee Cooperative: A Participatory Action Research Approach
Purposes: This community service program aims to strengthen the governance of the STIE Mandala Employee Cooperative through the revitalization of institutional documents (Statutes and bylaws, organizational structure, and standard operation procedure) and the implementation of a digital-based financial recording system to improve transparency and accountability. Design/Methodology/Approach: Participatory Action Research (PAR) with five main stages was conducted—socialization, training, technology implementation, mentoring and evaluation, and sustainability planning. Training focused on cooperative management for doing simple accounting, while technology implementation was carried out through the use of automated software templates for financial recording and reporting. Findings: The activities indicates that there was increased transparency, accountability, and member trust in the cooperative administrators after the intitative was taken. Furthermore, the program also align with the fulfillment of SDGs 8 and 16 regarding decent work and economic growth and strong institutions. To ensure the sustainability of the program, an internal coordinator is appointed after the assistance period. Originality/Value: This program employs PAR methodology in order to fulfill the SDGs initiative within context of employee cooperative which rarely been noticed by scholars, which can be replicated within similar context.
Copyright (c) 2026 Ihrom Caesar Ananta Putra, Mainatul Ilmi, Ridha Alfiyanti (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
Assistance in the Implementation of Digital Accounting and Financial Technology Applications at Abigail's Computer Shop to Increase Financial Inclusion
Purposes: This community service activity aims to assist the implementation of digital accounting applications and financial technology (fintech) at Toko Komputer Abigail to improve financial literacy, financial management quality, transaction efficiency, and financial inclusion. The program was designed to address the main problems faced by thepartner, including manual financial recording, the absence of financial reports, and the limited use of digital payment systems. Design/Methodology/Approach: This activity uses a participatory approach by actively involving business owners at every stage. The methods used include problem identification, digital accounting and fintech training, practice in using accounting applications, implementing QRIS as a digital payment system, as well as ongoing assistance. Data collection was carried out through observation, interviews and documentation before and after mentoring. Evaluations are carried out to measure increases in understanding, skills and sustainability of the use of digital technology. Findings: The results of the activity show a significant improvement in business financial management. Partners have been able to record transactions digitally, prepare simple financial reports such as profit and loss and cash flow reports, and use QRIS in transactions. Implementing digital accounting increases financial efficiency, accuracy and transparency. In addition, the use of fintech increases transaction flexibility, customer satisfaction and business professionalism. Overall, this activity contributes to increasing financial inclusion and business sustainability. Originality/Value: This service activity provides practical and sustainable solutions for MSMEs through the integration of digital accounting and fintech in financial management. This program also offers a digital-based empowerment model that can be replicated with other MSMEs in rural and semi-urban areas to support digital transformation and inclusive economic growth
Preparing Financial Statements for Higher Education Cooperatives Based on Indonesian Financial Accounting Standards for Private Entities
Purposes: to assist cooperatives in higher education institutions in improving the quality of financial management and preparing financial statements in accordance with Indonesian Financial Accounting Standards for Private Entities (SAK-EP) issued by Institute of Indonesia Chartered Accountants (IAI). Design/Methodology/Approach: community service activities are carried out in five stages: socialization, training, technology implementation, mentoring and evaluation, and program sustainability. During the implementation stage, the community service team evaluates the cooperative's old reports, then assists in the re-compilation of financial reports, including net surplus reports (SHU), equity change reports, balance sheets, and cash flow reports in accordance with SAK-EP. In addition, the cooperative was provided with financial statement templates and recommendations for governance improvements. Findings: The main problems identified include a lack of understanding of cooperative accounting, disorganized transaction records, account classification errors, and financial reports that do not comply with standards. Partner participation was evident through active involvement in training, technical discussions, transaction recording, and report preparation. The impact of these activities showed significant benefits: improved financial statement quality, more orderly recording processes, greater financial transparency, and increased ability of administrators to prepare financial statements independently. Originality/Value: The novelty of this Community Service Program lies in its practical and easily replicable mentoring model for strengthening cooperative financial management in higher education institutions through the preparation of financial reports based on SAK-EP. This program focuses not only on training, but also on direct application through the provision of financial report templates and intensive mentoring in the process of recording and preparing reports.
Strengthening TPA Muthia Islamic School Financial Management through SAK ETAP-Based Financial Reporting
Purposes: This community service aims to improve the quality of financial reporting at Qur’anic Learning Center (TPA) Muthia Islamic School by introducing and implementing financial reporting practices based on Indonesian Financial Accounting Standards for Entities without Public Accountability (SAK ETAP). Specifically, it seeks to enhance the competence of administrative and financial staff in preparing financial statements that meet transparency and accountability principles. Design/Methodology/Approach: This community serivice employed a training-and-mentoring approach. The initial stage involved training sessions to introduce participants to the concepts and standards of SAK ETAP, including techniques for preparing financial statements. The subsequent stage consisted of hands-on mentoring to guide participants in independently preparing financial reports in accordance with SAK ETAP requirements. Findings: Prior to the intervention, TPA Muthia Islamic School prepared only simple cash inflow and outflow records and did not produce complete financial statements, such as a Balance Sheet and Income Statement. The primary challenge identified was the lack of competent human resources capable of preparing financial reports in line with SAK ETAP standards. Through training and mentoring, staff gained a better understanding of SAK ETAP and improved their ability to prepare standardized financial reports. Originality/Value: It contributes practically by addressing the gap in financial reporting practices within non-profit educational foundations categorized as Entities Without Public Accountability. It highlights the importance of capacity building through structured training and mentoring to ensure compliance with SAK ETAP and to promote transparency and accountability in non-profit educational institutions.
Copyright (c) 2026 Alek Murtin, Rizal Yaya, M. Hafizh Lingga Wiguan (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
Empowerment of Green MSME-Jember Tin Garden in Promoting a Sustainable Business Future in Indonesia
Purposes: This community service is carried out to increase knowledge and ability to promote Micro, Small, and Medium Enterprises (MSMEs), namely Jember Tin Garden, which has a significant effect on business performance. The selection of Jember Tin Garden was also carried out because the business concept of Jember Tin Garden aligns with the green economy concept, which supports sustainable business. Design/Methodology/Approach: The approach used in this service is knowledge-based empowerment, which focuses on helping MSMEs understand how to promote themselves, access public spaces (such as mass media), and continue self-promotion. Findings: There was a significant effect on service results before and after the intervention. The main activities of service in the form of graphic design training, mass media access assistance, and offline event facility assistance not only increase the courage of Jember Tin Garden members in creating promotional content independently, but also provide a stage for Jember Tin Garden to introduce edutourism and its derivative products to the general public in order to expand the reach of market share. Originality/Value: The program applies a knowledge-based empowerment approach that equips MSMEs with practical promotion skills and access to wider public exposure through student-led training, media engagement, and academic showcases. It offers a replicable model of research group–driven capacity building that promotes sustainable, independent promotion for small businesses.
Copyright (c) 2026 Siti Maria Wardayati, Septarina Prita Dania Sofianti, Alfi Arif, Hendrik Tri Oktaviansyah, Dimas Luhung Prakoso, Arif Hidayatullah, Riska Bunga Rosmalia Putri, Tsania Farah Ifadah, Abdul Halim, Isti Fadah, Leroy Belva Ferdiansyah, Iswi Hariyani (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
The Indonesian Institute of Accountants (IAI) Aceh’s Role in Hydro Meteorological Post-Disaster Recovery in Aceh
Purposes: This community service program aimed to support early recovery after the 2025 hydro-meteorological disasters (floods and landslides) in Aceh by (1) providing targeted assistance to disaster-affected university students and (2) restoring the functionality of worship facilities through cleaning actions and essential facility support. Design/Methodology/Approach: This program was implemented on January 14–17, 2026, through a collaborative approach led by the Indonesian Accountants Association (IAI) Aceh Region, in partnership with Malikussaleh University, Lhokseumawe State Polytechnic, and Samudra University, supported by IAI's national donations and additional funds from APSSAI. Activities carried out included rapid on-site coordination, distribution of aid to affected students, and cleaning and restoring cleanliness at affected worship facilities in Meunasah Gampong Reuleut Timur (North Aceh Regency), Sulthan Malikussaleh Mosque in Mancang Village (North Aceh Regency), and Baitul Izzah Mosque in Gampong Baro (Langsa City). Findings: The program engaged approximately 25–30 volunteers and provided assistance to affected students through Universitas Malikussaleh, Politeknik Negeri Lhokseumawe, and Universitas Samudra, alongside support for worship facility recovery. Aid included Qur'ans, Iqra' books, Women's prayer robes, sarongs, prayer rugs, cleaning kits, fans, storage racks, and a water pump, while cleaning actions improved hygiene and enabled the resumption of communal and religious activities. Originality/Value: The program demonstrates a replicable collaboration model between a professional association and universities to deliver focused, accountable post-disaster support for students and community worship infrastructure.
Copyright (c) 2026 Fazli Syam, Heru Fahlevi, Riha Dedi Priantara, Syukriy Abdullah, Jhon Andra Asmara, Maulana Kamal, M Rizal Yahya, Evayani, Evi Mutia, Dinaroe, Maulinatul Chairan (Author) https://creativecommons.org/licenses/by-nc-nd/4.0
Financial Literacy for VOE’s MSMEs: Training on Transaction Recording and Working Capital Management in Gwinjaya
Purposes: This community service activity aims to improve the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) through training on systematic financial transaction recording and effective working capital management. Enhanced financial literacy is expected to help MSME actors manage their businesses more professionally, optimize working capital use, and support sustainable business growth. The program addresses the low level of financial understanding among MSMEs and Village-owned enterprise (VOE) managers, particularly regarding cash flow, profit and loss, and working capital management. Design/Methodology/Approach: The program was delivered through face-to-face sessions combining lectures, interactive discussions, and practical exercises. Financial management simulations and card-based games were used to enhance understanding of transaction recording and working capital planning. The activity involved 15 MSME participants, and its effectiveness was evaluated through pre-test and post-test assessments measuring changes in financial literacy. Findings: The pre-test and post-test results show a significant improvement in participants’ financial literacy after the training. Participants demonstrated better understanding of transaction recording, cash flow management, and working capital planning. The findings also indicate that limited financial records had previously constrained MSMEs and VOEs in accessing formal financing. Moreover, participants expressed a strong interest in follow-up activities focusing on business capital development and financial reporting practices. Originality/Value: This program offers a practical and context-based financial literacy model for rural MSMEs and VOE by integrating participatory learning and simulation methods. The approach contributes to improving financial management capacity and supports sustainable village-level economic development.
Copyright (c) 2026 Meinarni Asnawi, Pascalina Van Sweet Sesa, Klara Wonar (Author) https://creativecommons.org/licenses/by-nc-nd/4.0