Abdimas Universal (Jurnal Pengabdian Kepada Masyarakat)
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    Sosialisasi Pengembangan Usaha Mikro Para Pelaku Usaha di Kabupaten Penajam Paser Utara

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    Micro businesses contribute to the economy of families and the government, therefore there needs to be attention to business actors. With the development of business actors it will be able to help the government in absorbing labor and overcoming the problem of unemployment. The importance of business actors for the government is that steps can be taken by identifying the potential of business actors in their own regions. North Penajam Paser Regency is one of the districts in East Kalimantan which has business actors in various businesses. Business actors in North Penajam Paser district have problems related to knowledge in developing their businesses. This Community Service aims to increase knowledge of business actors in North Penajam Paser Regency so they can develop their businesses. The result of this service activity is that business actors understand the need to develop their business and know how to develop the business they already have.Usaha Mikro memberikan kontribusi pada perekonomian keluarga maupun pemerintah, oleh sebab itu perlu adanya perhatian terhadap pelaku usaha. Dengan berkembangnya pelaku usaha maka akan dapat membantu pemerintah dalam penyerapan tenaga kerja dan mengatasi masalah pengangguran. Pentingnya pelaku usaha bagi pemerintah, maka langkah yang dapat dilkukan dengan mengidentifikasi potensi-potensi yang pada pada pelaku usaha di daerah-daerahnya sendiri. Kabupaten Penajam Paser Utara merupakan salah satu kabupaten di Kalimantan Timur yang memiliki pelaku usaha di berbagai usaha. Pelaku usaha pada kabupaten Penajam Paser Utara memiliki masalah terkait pengetahuan dalam melakukan pengembangan usahanya. Pengabdian Masyarakat ini memiliki tujuan untuk menambah pengetahuan kepada pelaku usaha pada Kabupaten Penajam Paser Utara untuk dapat mengembangkan usahanya. Hasil dari kegiatan pengabdian ini bahwa pelaku usaha telah memahami perlunya melakukan pengembangan usaha serta mengetahui cara melakukan pengembangan usaha yang telah dimilikinya

    Pendampingan Pencatatan Informasi Keuangan Menggunakan Aplikasi Akuntansi Berbasis Android (SIAPIK) untuk Meningkatkan Administrasi Keuangan UMKM

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    This community service aims to transfer knowledge to the public regarding knowledge and skills for MSME actors in Balikpapan City to compile financial reports for Small, Micro and Medium Enterprises (MSMEs) using the SIAPIK application issued by Bank Indonesia. The first steps of this service activity use tutorial and workshop methods to explain in theory and practice how to prepare financial statements using the SIAPIK application in recording financial transactions in accordance with SAK EMKM. Second, assistance was carried out regarding the recording of financial transactions through the use of the SIAPIK application to MSMEs in Balikpapan City.Pengabdian masyarakat ini bertujuan untuk mentransfer pengetahuan kepada masyarakat terkait pengetahuan dan keterampilan bagi pelaku UMKM di Kota Balikpapan dalam hal  menyusun laporan keuangan Usaha Kecil, Mikro dan Menengah (UMKM) menggunakan aplikasi SIAPIK yang dikeluarkan oleh Bank Indonesia. Langkah-langkah kegiatan pengabdian ini pertama menggunakan  metode tutorial dan workshop untuk menjelaskan secara teori dan praktek cara menyusun laporan keuangan menggunakan aplikasi SIAPIK dalam mencatat transaksi keuangan yang sesuai SAK EMKM. Kedua, dilakukan  pendampingan mengenai pencatatan transaksi keuangan melalui penggunaan aplikasi SIAPIK kepada UMKM di Kota Balikpapan

    Kewirausahaan: Membangun Ide Bisnis dengan Business Model Canvas

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    The purpose of this community service is to strengthen entrepreneurship character education and training to develop business ideas for class XII students of SMA Frater Don Bosco Banjarmasin. This school has a mission to develop entrepreneurial interest and develop entrepreneurial character for students. The biggest problem in developing entrepreneurial character is a lack of motivation and lack of creativity and innovation of business ideas.  This activity used a training and tutorial approach to 65 participants. Participants were trained and motivated to have a high entrepreneurial spirit and trained in the use of Business Model Canvas (BMC) in mapping business ideas and validating these ideas to their developing business plan. After the post-test, the following conclusions were obtained: 1). Participants know and understand the importance of the role of an entrepreneur; 2.) Participants are motivated and able to explore business ideas creatively and test their feasibility; 3) Participants are able to use BMC as a tool to realize business ideas on paper (canvas) in detail and systematically; 4) Participants understand 9 important elements in running a business idea creatively and innovatively. Entrepreneurship training needs to be continued with other materials for the same purpose. Interested parties are expected to follow up on the results of the training so that the results become real.Tujuan pengabdian kepada masyarakat ini adalah sebagai penguatan pendidikan karakter kewirausahaan dan pelatihan mengembangkan ide bisnis bagi siswa/i kelas XII SMA Frater Don Bosco Banjarmasin. Sekolah ini memiliki misi mengembangkan minat berwirausaha dan  karakter kewirausahaan bagi lulusannya. Masalah terbesar dalam membangun karakter kewirausahaan adalah kurangnya motivasi dan kemampuan kreativitas, serta inovasi ide binis. Kegiatan ini menggunakan pendekatan pelatihan dan tutorial kepada sebanyak 65 orang peserta. Peserta dimotivasi agar memiliki spirit dan jiwa kewirausahaan dan dilatih penggunaan tools Business Model Canvas (BMC) dalam memetakan ide bisnis, memvalidasi ide tersebut sampai pada rencana pengembangannya. Setelah dilakukan posttest, diperoleh kesimpulan berikut: 1). Peserta mengenal  dan memahami pentingnya peran seorang wirausaha; 2.) Peserta termotivasi dan mampu menggali ide bisnis secara kreatif dan menguji kelayakannya; 3)Peserta mampu menggunakan BMC sebagai alat untuk mewujudkan ide bisnis di atas kertas (canvas) secara sistematik;  serta 4) Peserta memahami  9 elemen penting dalam menjalankan ide bisnis secara kreatif dan inovatif. Pelatihan kewirausahaan perlu dilanjutkan dengan materi-materi lainnya untuk tujuan yang sama. Para pihak yang berkepentingan diharapkan menindaklanjuti hasil pelatihan sehingga hasilnya menjadi nyata

    MSME Financial Administration Management Training in Argomulyo Village, Sepaku District, North Penajam Paser Regency

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    Financial management training in Argomulyo Village, Sepaku District, North Penajam Paser Regency. The article aims to provide understanding and improve the skills of the MSME group regarding calculating, recording, bookkeeping and managing business finances so that their businesses can develop further, thereby having an impact on increasing the skills of the Argomulyo Village MSME group regarding calculations and recording. and bookkeeping and financial management so as to improve MSME business and have an impact on increasing competitiveness and community welfare. This activity was carried out through training and mentoring, starting with a survey of training participants which showed that the majority of MSME owners had not separated business assets from personal assets. Training is carried out by providing worksheets that have been designed to be filled out by training participants so that participants can use them to record and calculate each participant's business finances. It is hoped that the results of the training can improve business financial management skills better. Based on the calculations they prepare during the training, they can be examples for participants to carry out in their business practices and they can also determine selling prices, develop investment plans and increase appropriate sources of funds so that they are expected to have an impact on increasing income and developing the business to be more advanced.Financial management training in Argomulyo Village, Sepaku District, North Penajam Paser Regency. The article aims to provide understanding and improve the skills of the MSME group regarding calculating, recording, bookkeeping and managing business finances so that their businesses can develop further, thereby having an impact on increasing the skills of the Argomulyo Village MSME group regarding calculations and recording. and bookkeeping and financial management so as to improve MSME business and have an impact on increasing competitiveness and community welfare. This activity was carried out through training and mentoring, starting with a survey of training participants which showed that the majority of MSME owners had not separated business assets from personal assets. Training is carried out by providing worksheets that have been designed to be filled out by training participants so that participants can use them to record and calculate each participant's business finances. It is hoped that the results of the training can improve business financial management skills better. Based on the calculations they prepare during the training, they can be examples for participants to carry out in their business practices and they can also determine selling prices, develop investment plans and increase appropriate sources of funds so that they are expected to have an impact on increasing income and developing the business to be more advanced

    Pendampingan Pengisian SPT Tahunan Bagi Wajib Pajak Orang Pribadi

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    Community service (PKM) as a tenant of academic responsibility, especially lecturers in the Accounting Study Program at the Faculty of Economics, Balikpapan University, in order to help individual taxpayers improve their ability to calculate and report taxes online. This PKM also hopes to support government programs in increasing revenue from the tax sector. Individual Taxpayers (WPOP) who have a NPWP do not always understand taxation. It is hoped that this service activity can help and provide understanding to taxpayers about taxation, including their obligations, reporting limits and how to fill out their annual SPT. The taxpayer problem that will be resolved in this activity is that there are many taxpayers in the city of Balikpapan who have not reported their annual SPT because they do not understand how to fill out the SPT. So taxpayers cannot fill in the Annual Income Tax SPT and report it incorrectly or do not report the SPT. The method applied to overcome this taxpayer problem is by providing training through public lectures which are held in collaboration with several lecturers in the accounting study program, Faculty of Economics, Balikpapan University, DJP employees and students who are members of the tax volunteers of the FE Uniba accounting study program. This activity is divided into 2 stages, namely the first session is a public lecture to socialize taxation to training participants and the second session is assistance in filling out the annual SPT. This community service activity is carried out to help WPOP who experience difficulties in filling out their Annual Tax Returns online, either through e-filling or e-form. In community service activities, the participants reached 28 WPOP from various professions. The results of this activity show that the majority of participants agree and strongly agree that this assistance is needed to help them report their Annual Tax Returns and fulfill their tax obligations.Pengabdian kepada Masyarakat (PKM) sebagai perwujudan tanggung jawab akademisi khususnya dosen Program Studi Akuntansi Fakultas Ekonomi Universitas Balikpapan dalam rangka membantu wajib pajak orang pribadi meningkatkan kemampuan mereka dalam menghitung dan melaporakan pajak secara online. PKM ini juga berharap mendukung program pemerintah dalam meningkatkan pendapatan dari sektor pajak. Wajib Pajak Orang Pribadi (WPOP) yang memiliki NPWP tidak selalu mengerti tentang perpajakan. Kegiatan pengabdian ini diharpakan dapat membantu dan memberikan pemahaman kepada wajib pajak tentang perpajakan, baik itu kewajiban mereka, batas pelaporan, dan bagaimana cara mengisi SPT Tahunan mereka. Permasalahan wajib pajak yang akan diselesaikan dalam kegiatan ini adalah banyaknya wajib pajak di kota Balikpapan yang belum melaporakan SPT tahunan karena kurang paham bagaimana cara mengisi SPT. Sehingga, wajib pajak tidak bisa mengisi SPT Tahunan Pajak Penghasilan dan melaporkan secara keliru atau tidak melakukan lapor SPT. Metode yang diterapkan untuk mengatasi masalah wajib pajak ini adalah dengan memberikan pelatihan melalui kuliah umum yang diselenggaraakan melalui kerja sama dengan beberapa dosen Program Studi Akuntansi Fakultas Ekonomi Universitas Balikpapan, Pegawai DJP, dan mahasiswa yang tergabung dalam Relawan Pajak Program Studi Akuntansi Fakultas Ekonomi Universitas Balikpapan. Kegiatan ini dibagi menjadi 2 tahap, yaitu sesi pertama kuliah umum untuk menyosialisaikan perpajakan kepada peserta pelatihan dan sesi kedua pendampingan pengisian SPT tahunan. Kegiatan pengabdian masyarakat ini dilakukan untuk membantu WPOP yang mengalami kesulitan dalam mengisi SPT Tahunan secara online, baik melalui e-filling maupun e-form. Pada kegiatan pengabdian kepada masyarakat  dihadiri  peserta mencapai 28 WPOP dari berbagai profesi. Hasil kegiatan ini menunjukkan bahwa mayoritas peserta setuju dan sangat setuju bahwa pendampingan ini dibutuhkan untuk membantu mereka melaporkan SPT Tahunan serta memenuhi kewajiban perpajakan mereka.

    Pendidikan Kesehatan tentang Pola Hidup Sehat pada Lansia di Posyandu Lansia SUMUNAR, Sumber, Surakarta

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    Sumunar Elderly Posyandu is in Sumber, Surakarta. Elderly (elderly) is someone who has entered the final stages of life. The elderly will experience biological decline which can be seen as symptoms of physical decline as well as physiological changes and changes in the digestive tract. This change will have an impact on all aspects of life, including health. Therefore, knowledge and behavior about healthy lifestyles is very important for elderly people with all the limitations or health problems they have. The aim of this service is to carry out the Community Service component of the Tri Dharma of Higher Education. The benefit of this service is increasing knowledge about healthy lifestyles in the elderly. Implementing a healthy lifestyle according to the type of disease in elderly people who suffer from disease disorders will really help control their disease, so that in the end they can improve their quality of life. The service methods used are lectures, demonstrations and health checks as well as dental and oral examinations. The target audience was 60 elderly people at the Sumunar Elderly Posyandu. The results of the service showed that the activity ran smoothly and participants were enthusiastic about participating in the activity. Participants are expected to be able to implement a healthy lifestyle in their daily lives, by consuming healthy food, exercising regularly and getting enough rest.Posyandu Lansia Sumunar berada di Sumber, Surakarta. Lansia (lanjut usia) adalah seseorang yang telah memasuki tahapan akhir dari fase kehidupan. Lansia akan mengalami kemunduran biologis yang terlihat sebagai gejala kemunduran fisik serta terjadi perubahan fisiologis dan perubahan pada saluran cerna. Perubahan ini akan memberikan pengaruh pada seluruh aspek kehidupan termasuk kesehatannya. Oleh karena itu, pengetahuan dan perilaku tentang pola hidup sehat sangat penting  bagi lansia dengan segala keterbatasan atau masalah kesehatan yang ada pada mereka. Tujuan pengabdian ini untuk melaksanakan komponen Pengabdian Kepada Masyarakat dari Tri Dharma Perguruan Tinggi. Manfaat pengabdian ini adalah meningkatkan pengetahuan tentang pola hidup sehat pada lansia. Penerapan pola hidup sehat sesuai dengan jenis penyakit pada lansia yang menderita gangguan penyakit, akan sangat membantu mengontrol penyakitnya, sehingga pada akhirnya dapat meningkatkan kualitas hidup mereka. Metode pengabdian yang digunakan adalah ceramah, demonstrasi, dan pemeriksaan kesehatan serta pemeriksaan gigi dan mulut. Sasaran yang hadir sejumlah 60 orang lansia di Posyandu Lansia Sumunar. Hasil pengabdian menunjukkan kegiatan berjalan lancar dan peserta antusias mengikuti kegiatan tersebut. Peserta diharapkan dapat melaksanakan pola hidup sehat dalam kesehariannya, dengan cara mengkonsumsi makanan yang sehat, olah raga teratur dan istirahat yang cukup

    Pemasangan Convex Mirror di kawasan Jalan Pariwisata Desa Girimukti Penajam Paser Utara

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    The aim of installing convex mirrors is to reduce the number of accidents that occur on Tourism Road. This road is busy with users on weekends and holidays because it is the access to the beach tourism in Girimukti Village Penajam Paser Utara. Convex Mirrors or convex mirrors are additional equipment on roads that function as a tool to increase the visibility of motor vehicle drivers. These convex mirrors are generally installed on the edge of the road in locations where the view of motor vehicle drivers is very limited or obstructed, especially at sharp bends. In this activity, convex mirrors were installed at three points on the Girimukti Penajam Paser Utara Village Tourism Road. The installation point was determined after coordinating with Bhabinkamtibmas, Babinsa, Girimukti Village Government and the local RT. From the coordination results, it was determined that one point in RT 5 and two points in RT 11 were the installation points for the convex mirror. The installation was carried out for one day after previously installing the convex mirror components. So when installing, just insert it into the hole that has been prepared. Based on the results of a review after a week of installation, the community felt helped by the presence of this convex mirror, thereby increasing awareness on Tourism Road.Pemasangan convex mirror ini bertujuan untuk menurunkan angka kecelakaan yang terjadi di Jalan Pariwisata. Dimana jalan ini ramai pengguna saat akhir pekan dan hari libur karena merupakan akses ke wisata Pantai di Desa Girimukti Penajam Paser Utara. Convex mirror atau cermin cembung merupakan perlengkapan tambahan pada jalan yang berfungsi sebagai alat untuk menambah jarak pandang pengemudi kendaraan bermotor. Convex mirror ini umumnya dipasang di tepi jalan pada lokasi dimana pandangan pengemudi kendaraan bermotor sangat terbatas atau terhalang khususnya pada tikungan tajam. Pada kegiatan ini dilakukan pemasangan convex mirror di tiga titik pada Jalan Pariwisata Desa Girimukti Penajam Paser Utara. Penentuan titik pemasangan dilakukan setelah berkoordinasi dengan Bhabinkamtibmas, Babinsa, Pemerintah Desa Girimukti, dan RT setempat. Dari hasil koordinasi ditetapkan bahwa satu titik di RT 5 dan dua titik di RT 11 sebagai titik pemasangan convex mirror. Pelaksanaan pemasangan dilakukan selama satu hari setelah sebelumnya telah dilakukan pemasangan komponen convex mirror. Jadi, saat pemasangan hanya tinggal menanamkan pada lubang yang telah disiapkan. Berdasarkan hasil tinjau kembali seteleh seminggu pemasangan, masyarakat merasa terbantu dengan adanya convex mirror ini sehingga meningkatkan kewaspadaan di Jalan Pariwisata.

    Sosialisasi Moderasi Beragama: Merawat Kemajemukan Melalui Moderasi Beragama di Sekolah

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    This article describes insights into religious moderation and strategies for treating pluralism in education. The purpose of this activity is to socialize the insight of religious moderation in a plural common life, provide awareness to always be wise and wise in responding to various issues that have the potential to divide the nation's children and offer principles and strategies in caring for pluralism for every education stakeholder. The method used is the presentation or presentation of material, questions, and answers, or discussions with the participants. The activity enriched participants' insights regarding religious moderation, besides educational institutions also have a strategic function or role in caring for the nation's plurality. Some principles or strategies that need to be considered in caring for pluralism include creating classes or schools that are anti-discrimination (free from discriminatory treatment), designing learning curricula that contain profiles of graduates who love pluralism, learning models that form moderate attitudes of students, building a culture of dialogue, implementing a reward system for students who behave tolerantly and respect others who have different identities. The community service carried out showed high enthusiasm or responsiveness from the participants and there was an interest in the issue of religious moderation.Artikel ini mendeskripsikan wawasan moderasi beragama dan strategi merawat kemajemukan dalam dunia pendidikan. Tujuan kegiatan ini adalah untuk mensosialisasikan wawasan moderasi beragama dalam kehidupan bersama yang majemuk, memberikan penyadaran untuk senantiasa bersikap arif dan bijaksana dalam merespon berbagai isu-isu yang berpontensi memecah belah anak bangsa, serta menawarkan prinsip dan strategi dalam merawat kemajemukan bagi setiap stakeholder pendidikan. Adapun metode yang dipakai adalah presentasi atau pemaparan materi serta tanya jawab atau diskusi dengan para peserta. Kegiatan tersebut memperkaya wawasan peserta dalam hal moderasi beragama, bahwa institusi pendidikan juga memiliki fungsi atau peran strategis dalam merawat kemajemukan bangsa. Beberapa prinsip atau strategi yang perlu diperhatikan dalam merawat kemajemukan antara lain menciptakan kelas atau sekolah yang anti diskriminasi (bebas dari perlakuan diskriminatif), mendesain kurikulum pembelajaran yang memuat profil lulusan yang mencintai kemajemukan, model pembelajaran yang membentuk sikap moderat peserta didik, membangun budaya dialog, menerapkan sistem penghargaan bagi siswa yang berperilaku toleran, dan menghargai sesama yang berbeda identitasnya. Pengabdian masyarakat yang dilakukan menunjukkan antusiasme atau responsivitas yang tinggi dari para peserta serta adanya ketertarikan pada isu moderasi beragama

    Penerapan Flood Early Warning System (Flews) Sebagai Upaya Mitigasi Banjir di Kelurahan Sungai Nangka Balikpapan Selatan

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    Balikpapan is a city with an average high rainfall of 259.229mm/year. The high rainfall, geological conditions, topographical conditions and land use are several factors that cause frequent flooding in this city. The problem of flooding in Balikpapan city is a strategic issue in the RPJPD of Balikpapan City 2005-2025. Sungai Nangka Village, South Balikpapan, especially in RT 45 is a flood-prone area where every rain with high intensity coupled with rising sea water entering this area makes this area often flooded. This community service aims to help RT 45 residents Kelurahan Sungai Nangka to carry out flood mitigation in an effort to reduce the greater impact of frequent flood disasters so that environmental quality improves. This community service method is to install a Flood Early Warning System (Flews) at RT 45 Nangka River, South Balikpapan. This system uses sensor and IoT technology. Through the Flews tool that has been installed on the RT 45, it is hoped that early warning of potential flooding will be received by local residents and related agencies through applications on smartphones in real time so that floods and their impacts can be earlier and can be anticipated thereby reducing the wider negative impacts for local residents, both material and nonmaterial impacts.Balikpapan is a city with an average high rainfall of 259.229mm/year. The high rainfall, geological conditions, topographical conditions and land use are several factors that cause frequent flooding in this city. The problem of flooding in Balikpapan city is a strategic issue in the RPJPD of Balikpapan City 2005-2025. Sungai Nangka Village, South Balikpapan, especially in RT 45 is a flood-prone area where every rain with high intensity coupled with rising sea water entering this area makes this area often flooded. This community service aims to help RT 45 residents Kelurahan Sungai Nangka to carry out flood mitigation in an effort to reduce the greater impact of frequent flood disasters so that environmental quality improves. This community service method is to install a Flood Early Warning System (Flews) at RT 45 Nangka River, South Balikpapan. This system uses sensor and IoT technology. Through the Flews tool that has been installed on the RT 45, it is hoped that early warning of potential flooding will be received by local residents and related agencies through applications on smartphones in real time so that floods and their impacts can be earlier and can be anticipated thereby reducing the wider negative impacts for local residents, both material and nonmaterial impacts

    Edukasi Kalimat Efektif sebagai Upaya Meningkatkan Keterampilan Menulis Siswa Kelas X BR 3 SMK Negeri 3 Balikpapan

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    Effective sentences are foundations in writing skills. However, there are still many students who have not applied the effective sentence t-shirt correctly. One inhibiting factor in the lack of knowledge about effective sentences is the lack of knowledge about effective sentences. There needs to be activities to support this knowledge. The effort made is education to students about effective sentences. The aim is to improve students' writing skills in effective sentences. The method used in Community Service (PkM) is the method of lecture and discussion. This method is used to improve students' analytical abilities against sentences. This activity is carried out with four stages, namely preparation, implementation by counseling by providing material: understanding, type, characteristics, and examples of effective sentences, as well as evaluation, and preparation of reports. The organizer of this activity is the Balikpapan University FKIP Lecturer. Participants in this activity are class X RB 3 State Vocational High School 3 Balikpapan. This activity was carried out in class X RB 3, address on Belibis Street number 100, South Balikpapan, East Kalimantan. The result of this activity is that students can write effective sentences characterized by 70% structural equivalence, 70% compatibility of forms, 80% economy of words, 60% accuracy of reasoning, 60% cohesiveness of ideas, and 75% logicality of language.Kalimat efektif adalah pondasi dalam keterampilan menulis. Akan tetapi, masih banyak siswa yang belum menerapkan kaidah kalimat efektif dengan benar. Salah satu faktor penghambat kurangnya pengetahuan tentang kalimat efektif tersebut adalah kurangnya pengetahuan tentang kalimat efektif. Perlu adanya kegiatan untuk menunjang pengetahuan tersebut. Upaya yang dilakukan adalah edukasi kepada siswa tentang kalimat efektif. Tujuannya adalah meningkatkan keterampilan menulis siswa terkait kalimat efektif. Metode yang digunakan dalam Pengabdian kepada Masyarakat (PkM) ini adalah metode ceramah dan diskusi. Metode ini digunakan untuk meningkatkan kemampuan analisis siswa terhadap kalimat. Kegiatan ini dilaksanakan dengan empat tahapan, yaitu persiapan, pelaksanaan dengan melakukan penyuluhan dengan memberikan materi: pengertian, jenis, ciri-ciri, dan contoh kalimat efektif, serta evaluasi, dan penyusunan laporan. Pelaksana kegiatan ini adalah Dosen FKIP Universitas Balikpapan. Peserta kegiatan ini adalah siswa kelas X RB 3 SMK Negeri 3 Balikpapan. Kegiatan ini dilaksanakan di kelas X RB 3, beralamat di Jalan Belibis nomor 100, Balikpapan Selatan, Kalimantan Timur. Hasil dari kegiatan ini adalah siswa dapat menulis kalimat efektif dengan ciri kesepadanan struktur 70%, kepararelan bentuk sebanyak 70%, kehematan kata sebanyak 80%, kecermatan penalaran 60%, kepaduan gagasan sebanyak 60%, dan kelogisan bahasa sebanyak 75%.

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