Penerapan Etika Profesi Akuntansi dalam Pengembangan Usaha Tanaman Kangkung untuk Meningkatkan Kesejahteraan Masyarakat
DOI:
https://doi.org/10.37481/pkmb.v6i2.2012Keywords:
Accounting Ethics, Community Service, Kangkung Cultivation, Small Business Development, Community WelfareAbstract
This community service activity (PKM) is motivated by the need to improve community welfare through sustainable small-scale agribusiness while integrating professional accounting ethics. Many communities, including orphanages, have limited knowledge of ethical financial management and business development, which can hinder the growth and sustainability of their economic activities. Therefore, this program aims to enhance participants’ understanding of accounting professional ethics and its application in developing a water spinach (kangkung) cultivation business. The PKM was conducted at a foundation for orphans in Pamulang, South Tangerang, on April 19, 2026. The activity involved five lecturers from Universitas Pamulang and was attended by 24 participants, consisting of children and teachers from the foundation. The implementation methods included material presentation, hands-on practice, discussion, and question-and-answer sessions. The stages of the activity consisted of preparation, implementation, and reporting. The results of the activity indicate an increased understanding among participants regarding ethical financial practices and improved skills in cultivating and managing a small-scale kangkung business. Participants showed enthusiasm and active engagement throughout the program, suggesting the effectiveness of the applied methods.
References
Hidayat, R., & Rahmawati, D. (2020). Ethical awareness in small business accounting practices. Asian Journal of Accounting Research, 5(2), 180–192.
Kusuma, A., & Arifin, Z. (2021). Mindset change in community empowerment programs. Journal of Social Entrepreneurship, 9(1), 33–48.
Mukti, T. L., & Mukhlis, I. (2023). Etika Bisnis Dalam Daya Saing UMKM. Business and Investment Review, 1(6), 45–56.
Mulyani, S., & Santoso, B. (2023). Social entrepreneurship and community empowerment. Journal of Entrepreneurship Education, 26(4), 1–15.
Mutia Hasna, A. (2022). Etika Dalam Pertumbuhan UMKM. Youth & Islamic Economic Journal, 3(1), 15–25.
Nabila, R., & Khoiriawati, N. (2023). Analisis Kesiapan UMKM dalam Mengimplementasikan SAK EMKM. Jurnal Ilmiah MEA, 7(1), 677–694.
Nugroho, T., & Wibowo, A. (2021). Experiential learning in community training programs. International Journal of Community Development, 6(3), 55–67.
Oktaviranti, A., & Alamsyah, M. I. (2023). Literasi Keuangan dan Kualitas Laporan Keuangan UMKM. Jurnal Penelitian Ekonomi Akuntansi, 7(1), 133–143.
Pakaya, N. P., Blongkod, H., & Muzdalifah. (2024). Pengaruh Penerapan SAK EMKM Terhadap Kualitas Informasi Keuangan UMKM. Jambura Accounting Review, 5(2), 243–255.
Prasetya, A. Y. (2021). Pemanfaatan Media Sosial UMKM. Budimas Journal, 3(1), 102–108.
Pratiwi, A. M., & Rohman, A. (2023). Strategi Digital Marketing UMKM. Jesya, 6(1), 881–898.
Prihantoko, K. E. (2020). Diversifikasi Produk Olahan Pertanian. Jurnal Pengabdian Masyarakat, 2(1), 55–63.
Putra, I., Handayani, R., & Firmansyah, D. (2023). Financial literacy improvement in SMEs. Journal of Applied Accounting Research, 24(1), 112–125.
Rahman, F., & Sulaiman, M. (2021). Ethics in accounting education and practice. Journal of Business Ethics Education, 18(1), 55–70.
Rofii, A. (2023). Inovasi Produk UMKM melalui Digitalisasi. Bernas Journal, 4(4), 3185–3192.
Santoso, H., Widodo, S., & Prasetyo, A. (2024). Integrated community empowerment model. International Journal of Accounting Education and Research, 31(1), 1–18.
Sari, N., & Lestari, P. (2022). Accounting ethics and small business sustainability. Jurnal Akuntansi Multiparadigma, 13(2), 245–260.
Setiawan, B., & Pramono, R. (2022). Effectiveness of practical learning in community service. Education and Training Review, 12(3), 201–215.
Wijaya, A., Lestari, S., & Nugraha, D. (2022). Community engagement effectiveness in training programs. Community Engagement Journal, 4(2), 90–104.
Yuliana, R., & Firmansyah, H. (2020). Collaboration in rural economic development. Journal of Rural Development, 15(2), 88–99.
Zarefar, A., Khoiriyah, M., Afifah, U., & Mela, N. F. (2023). Peningkatan Pengetahuan Keuangan UMKM. JITER-PM, 1(3), 1–10.
