Online Journal Systems UNPAM (Universitas Pamulang)
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    Instalasi Penerangan Jalan Umum Untuk Meningkatkan Keamanan dan Kenyamanan Kampung Penghafal Al-Quran

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    The Community Service Program (PKM) was carried out at the Kampung Penghafal Quran (KPQ) located on Jl. Madnur RT 004/004, Jampang Village, Kemang District, Bogor Regency. The main focus of the project was to address the issue of insufficient street lighting around the Islamic boarding school, which affected the safety and comfort of the students, staff, and surrounding community, especially at night, the PKM team proposed a solution by planning and implementing the installation of street lights at 10 points using energy-efficient LED lighting technology. In addition to providing direct benefits to the community, this PKM project also aimed to enhance students’ capacity throughhands-on experience in solving real-world problems. Evaluation results showed that the project successfully created a safer and more comfortable environment, with active participation from the local community. Recommendations were made for regular maintenance, involvement of external parties, and ongoing educational programs to ensure the project's sustainability.   Keywords: Kampung Penghafal Quran (KPQ); PKM Street Lighting; PKM Bogor Regenc

    Implementasi dan Edukasi Trainer Set Panel Surya Untuk Praktikum di SMK 1 Gunung Sindur Bogor

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    In recent years, the demand for renewable energy, especially solar power, has been increasing, as global efforts to reduce dependence on fossil energy sources have increased. For this reason, it is important for educational institutions to integrate this technology into their curriculum, so that the younger generation is ready to face challenges and opportunities in the field of renewable energy. This Community Service aims to introduce renewable energy technology, especially solar panels, to vocational school students through practicum tools that are easy to use and understand so that they can improve their understanding, practical skills in the installation and maintenance of solar panel systems. This trainer set consists of solar panels, batteries, regulators, and electronic devices that are used to store and transmit energy. Students will be involved in solar panel system assembly activities, battery setup, and how to read and monitor the energy generated results. The implementation process began with training for teachers at SMK-1 Gunung Sindur, so that they understand the use of this trainer set in depth and can guide students in carrying out practicums. Furthermore, students will be directly involved in practicum activities held in the school laboratory. Students will conduct experiments on the efficiency of solar panels under various lighting conditions and learn about the maintenance of solar panel systems so that they can function optimally. In addition to practicum activities, this also includes educational sessions on the importance of renewable energy in preserving the environment and reducing carbon emissions. This training also includes material on the basic principles of solar power, the potential of solar energy in Indonesia, as well as the application of this technology in daily life and industry. Thus, the program contributes to creating a young generation that is ready to face global challenges in the field of energy and the environment.   Abstrak Dalam beberapa tahun terakhir, permintaan energi terbarukan terutama tenaga surya semakin meningkat, seiring upaya global untuk mengurangi ketergantungan pada sumber energi fosil. Untuk itu, penting bagi institusi pendidikan untuk mengintegrasikan teknologi ini dalam kurikulum mereka, agar generasi muda siap menghadapi tantangan dan peluang dalam bidang energi terbarukan. Pengabdian kepada Masyarakat ini bertujuan untuk memperkenalkan teknologi energi terbarukan, khususnya panel surya, kepada siswa SMK melalui perangkat praktikum yang mudah digunakan dan dipahami sehingga dapat meningkatkan pemahaman, keterampilan praktis dalam pemasangan serta pemeliharaan sistem panel surya. Trainer set ini terdiri dari panel surya, baterai, regulator, dan perangkat elektronik yang digunakan untuk menyimpan dan mengalirkan energi. Siswa akan dilibatkan dalam kegiatan perakitan sistem panel surya, pengaturan baterai, cara membaca dan memonitor hasil energi yang dihasilkan. Proses implementasi dimulai dengan pelatihan bagi guru pengajar di SMK-1 Gunung Sindur, agar mereka memahami penggunaan trainer set ini secara mendalam dan dapat membimbing siswa dalam melaksanakan praktikum. Selanjutnya, siswa akan dilibatkan langsung dalam kegiatan praktikum yang diselenggarakan di laboratorium sekolah. Siswa akan melakukan eksperimen mengenai efisiensi panel surya dalam berbagai kondisi pencahayaan dan mempelajari perawatan sistem panel surya agar dapat berfungsi dengan optimal. Selain kegiatan praktikum ini juga mencakup sesi edukasi tentang pentingnya energi terbarukan dalam menjaga kelestarian lingkungan dan mengurangi emisi karbon. Pelatihan ini juga mencakup materi mengenai prinsip dasar tenaga surya, potensi energi surya di Indonesia, serta penerapan teknologi ini dalam kehidupan sehari-hari dan industri. Dengan demikian, program ini berkontribusi dalam menciptakan generasi muda yang siap untuk menghadapi tantangan global dalam bidang energi dan lingkungan.   Keywords: Energi terbarukan, tenaga surya, edukasi, trainer set     Abstract   In recent years, the demand for renewable energy, especially solar power, has been increasing, as global efforts to reduce dependence on fossil energy sources have increased. For this reason, it is important for educational institutions to integrate this technology into their curriculum, so that the younger generation is ready to face challenges and opportunities in the field of renewable energy. This Community Service aims to introduce renewable energy technology, especially solar panels, to vocational school students through practicum tools that are easy to use and understand so that they can improve their understanding, practical skills in the installation and maintenance of solar panel systems. This trainer set consists of solar panels, batteries, regulators, and electronic devices that are used to store and transmit energy. Students will be involved in solar panel system assembly activities, battery setup, and how to read and monitor the energy generated results. The implementation process began with training for teachers at SMK-1 Gunung Sindur, so that they understand the use of this trainer set in depth and can guide students in carrying out practicums. Furthermore, students will be directly involved in practicum activities held in the school laboratory. Students will conduct experiments on the efficiency of solar panels under various lighting conditions and learn about the maintenance of solar panel systems so that they can function optimally. In addition to practicum activities, this also includes educational sessions on the importance of renewable energy in preserving the environment and reducing carbon emissions. This training also includes material on the basic principles of solar power, the potential of solar energy in Indonesia, as well as the application of this technology in daily life and industry. Thus, the program contributes to creating a young generation that is ready to face global challenges in the field of energy and the environment.   Keywords: Renewable energy, solar, education, trainer set

    Instalasi Monitoring CCTV Berbasis Internet Mushola Al Hikmah Cilangkap, Tapos, Depok

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    Departing from the crowd of people who worship every day, especially in the month of Ramadan, which of course also involves many worshippers, the vigilance of worshippers who bring motorized vehicles and other items needs to always be increased by the management of mosques or prayer rooms. The reason is, today's criminals are really determined to carry out their actions, regardless of who the potential victims are and their location. Some examples of crimes that commonly occur in the mosque or prayer room environment from the loss of pilgrims' footwear, the loss of motorcycles in the parking lot, pilgrims' belongings such as bags and their contents, to charity boxes can also be lost by the perpetrators of these crimes. So far, there are 2 ways that are still quite effective to reduce these uncommendable actions, namely providing mosque or prayer room security personnel and installing a CCTV camera network. It can be said that it is quite effective, although evil intentions will always be in the minds of the individuals, but at least they also consider the opportunity factor in launching their actions. This means that with security personnel and a network of CCTV cameras installed at strategic points in the mosque or prayer room, it will at least eliminate the opportunity factor to launch an action or as evidence of crimes from these individuals. Al Hikmah Mosque, Tapos, Depok has been built 15 years ago, although it has undergone several building renovations. Until now, the mosque has never installed security devices or used the services of security personnel, even though there have been very frequent crimes of theft of charity boxes in the mosque and motorized vehicles belonging to worshippers in the vehicle parking area.  It has become a routine thing every year that there must be motorized vehicles belonging to pilgrims that are lost in the parking area when they are performing prayers. The number of worshippers who worship at the mosque is not balanced by a good security supervision system. Thus, we have installed CCTV security devices at 4 (four) strategic locations of the Mushola and are equipped with monitors and recorders to record videos so that all the surrounding community or worshippers can be more comfortable and solemn.   Abstrak Berangkat dari ramainya orang yang beribadah setiap hari, terutama di bulan Ramadhan yang tentunya juga melibatkan banyak jamaah, kewaspadaan dari para jamaah yang membawa kendaraan bermotor dan barang-barang lainnya perlu selalu ditingkatkan oleh pengelola masjid atau Mushola. Pasalnya, para pelaku kejahatan sekarang ini benar-benar nekad dalam melakukan aksinya, tidak pandang bulu siapa calon korban dan lokasinya. Beberapa contoh tindak kejahatan yang biasa terjadi di lingkungan masjid atau Mushola dari mulai hilangnya alas kaki jamaah, hilangnya sepeda motor di parkiran, barang-barang jamaah seperti tas dan isinya, hingga kotak amal pun bisa hilang oleh oknum-oknum pelaku kejahatan tersebut. Sejauh ini, terdapat 2 cara yang masih cukup efektif untuk meredam aksi-aksi tidak terpuji tersebut, yakni menyediakan tenaga keamanan masjid atau Mushola dan memasang jaringan kamera CCTV. Bisa dibilang cukup efektif, meski niat jahat akan selalu ada dalam pikiran oknum-oknumnya, namun setidaknya mereka juga mempertimbangkan faktor kesempatan dalam melancarkan aksinya. Artinya, dengan tenaga keamanan dan jaringan kamera CCTV yang terpasang pada titik strategis di lingkungan masjid atau Mushola, setidaknya akan menghilangkan faktor kesempatan untuk melancarkan aksi ataupun sebagai barang bukti kejahatan dari oknum-oknum tersebut. Mushola Al Hikmah, Tapos, Depok sudah dibangun sejak 15 tahun yang lalu, walau sudah mengalami beberapa kali renovasi bangunan namun hingga saat ini Mushola tidak pernah memasang perangkat keamanan ataupun menggunakan jasa tenaga keamanan, padahal sudah sangat sering terjadi tindak pidana pencurian kotak amal di dalam Mushola maupun kendaraan bermotor milik jamaah di area parkir kendaraan, sudah jadi hal rutin tiap tahun pasti ada saja kendaraan bermotor milik jamaah yang hilang di area parkir ketika mereka sedang melakukan ibadah shalat. Banyaknya jamaah yang melakukan ibadah di Mushola tidak diimbangi dengan sistem pengawasan keamanan yang baik. Dengan demikian kami telah melakukan pemasangan perangkat keamanan CCTV di 4 (empat) titik lokasi strategis Mushola tersebut dan dilengkapi monitor serta recorder untuk merekam video agar semua masyarakat atau jamaah sekitar bisa lebih nyaman dan khusuk beribadahnya

    Penyuluhan Strategi Pemasaran Efektif Untuk Meningkatkan Daya Saing Umkm Di Asrama Haji Jakarta

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    Pengabdian kepada masyarakat ini berjudul Penyuluhan Strategi Pemasaran Efektif untuk Meningkatkan Daya Saing UMKM di Asrama Haji Jakarta. Tujuan utama kegiatan ini adalah meningkatkan pemahaman pelaku UMKM terhadap konsep dasar strategi pemasaran seperti segmentasi pasar, branding, dan promosi, serta mendorong pemanfaatan media sosial dan saluran digital secara optimal untuk menunjang pemasaran produk atau jasa mereka. Metode yang digunakan meliputi ceramah, diskusi interaktif, simulasi strategi pemasaran, dan praktik langsung pembuatan konten promosi digital menggunakan platform media sosial. Kegiatan ini juga membahas kendala utama yang dihadapi pelaku UMKM dalam menerapkan strategi pemasaran dan memberikan solusi praktis untuk mengatasinya. Hasil kegiatan menunjukkan peningkatan pemahaman peserta terhadap strategi pemasaran dan kesiapan mereka menggunakan media sosial sebagai alat promosi yang efektif. Diharapkan kegiatan ini dapat memperkuat daya saing UMKM di Asrama Haji Jakarta secara berkelanjutan melalui penerapan strategi pemasaran yang tepat dan adaptasi teknologi digital

    Implementasi Literasi Keuangan dalam Penyusunan Financial Modeling untuk Produk Baru, Ekspansi Area dan Bisnis bagi Pelaku UMKM di Perum Bukit Rivaria, Kel. Bedahan, Kec. Sawangan, Kota Depok

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    Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan dan keterampilan penyusunan financial modeling bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di Perum Bukit Rivaria, Kelurahan Bedahan, Kecamatan Sawangan, Kota Depok. Literasi keuangan menjadi aspek penting dalam pengelolaan usaha yang sehat dan berkelanjutan, terutama di kalangan UMKM yang sering kali belum memiliki pemahaman dasar mengenai pencatatan keuangan, perencanaan usaha, dan pemisahan keuangan pribadi serta bisnis. Melalui pendekatan partisipatif dan berbasis praktik, peserta pelatihan dibimbing untuk memahami konsep dasar pengelolaan keuangan usaha serta menyusun proyeksi sederhana dalam bentuk financial model yang aplikatif. Hasil kegiatan menunjukkan bahwa pelatihan ini mendorong perubahan pola pikir peserta terhadap pentingnya perencanaan keuangan dan pengambilan keputusan berbasis data. Kegiatan ini juga memperkuat pemberdayaan ekonomi lokal melalui peningkatan kapasitas pelaku UMKM. Ke depan, kegiatan serupa perlu didampingi secara berkelanjutan agar dampaknya semakin luas dan mendalam

    Akuntansi dalam Usaha Sederhana (UMKM Pelajar)

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    Micro, Small, and Medium Enterprises (MSMEs) run by students face challenges in financial management due to a lack of understanding of basic accounting. This community service program aims to improve the competency of MSME students in simple financial record keeping. The activity was carried out at State Senior High School 11, South Tangerang City and involved 30 MSME students. The community service method consisted of intensive training and mentoring in financial record keeping practices using a simple, easy-to-understand format. The results of the community service program showed an 85% increase in participants' understanding of basic accounting concepts, and 90% were able to practice recording their business financial transactions. Participants were also able to create simple financial reports that include profit and loss statements and balance sheets. This activity has a positive impact on the sustainability of student businesses by increasing their ability to control finances and make better business decisions. Keywords: student MSME; financial report; financial educatio

    Literasi Investasi Dasar: dalam Kehidupan Sehari-Hari

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    The low level of investment literacy among high school students is one of the main causes of the lack of awareness about the importance of early financial management. Many students at SMA Negeri 11 Kota Tangerang Selatan do not yet understand the difference between saving and investing and tend to perceive investment as complex and high-risk. The main issue identified is the limited understanding of basic investment concepts and the lack of guidance on how to manage money productively among the students. This activity aims to improve students’ understanding of investment concepts, their benefits in daily life, and how to start small investments using official instruments regulated by the Financial Services Authority (OJK). The program was implemented through interactive presentations and discussions using simple and student-friendly materials adapted for high school participants. The activity resulted in increased knowledge and awareness among participants about the importance of early investment, the ability to differentiate between investment instruments, and greater awareness of managing pocket money wisely. This activity is expected to foster financial literacy among students and encourage the growth of a financially literate young generation, particularly at SMA Negeri 11 Kota Tangerang Selatan.   Keywords: investment literacy, financial education, basic investmen

    Penerapan Sistem Akuntansi Berbasis Digital untuk BUMDes Desa Sukanegara, Bogor

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    Kegiatan Pengabdian kepada Masyarakat mengenai penerapan sistem akuntansi berbasis digital untuk Badan Usaha Milik Desa (BUMDes) Sukanegara, Bogor, telah dilaksanakan pada 26 Oktober 2025. Kegiatan ini bertujuan membantu BUMDes Sukanegara meningkatkan efisiensi pengelolaan keuangan melalui implementasi sistem akuntansi digital. Sistem tersebut diharapkan mempermudah pencatatan, pemantauan, dan pelaporan keuangan secara real-time serta meningkatkan transparansi dan akuntabilitas pengelolaan dana desa. Program ini dilaksanakan oleh tim dosen dari Program Studi Akuntansi, Universitas Pamulang, yang memberikan pelatihan dan pendampingan intensif kepada pengurus BUMDes. Beberapa aspek penting yang difokuskan meliputi pelatihan penggunaan perangkat lunak akuntansi digital, pengembangan kapasitas sumber daya manusia (SDM) pengelola, serta evaluasi dan pemantauan berkelanjutan pasca implementasi sistem. Pelatihan dirancang agar pengurus BUMDes dapat mengoperasikan sistem dengan baik dan memahami manfaatnya, seperti pencatatan transaksi yang lebih efisien dan pembuatan laporan keuangan yang lebih akurat. Selain itu, program ini mencakup upaya peningkatan infrastruktur teknologi di desa (misalnya penyediaan akses internet yang memadai) guna mendukung pengoperasian sistem secara optimal. Dengan solusi yang ditawarkan, BUMDes Sukanegara diharapkan mampu mengelola dana desa secara lebih efektif, mendukung pembangunan desa berkelanjutan, dan memperkuat perekonomian loka

    Pengaruh Tarif Pajak Dan Struktur Aktiva Terhadap Struktur Modal

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    This study was conducted with the aim of analyzing the effect of tax rates and asset structure on capital structure. The object of the research is focused on companies classified under the Consumer Non-Cyclicals sector and listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. The sample selection was carried out using a purposive sampling method, resulting in eight companies that met the specified criteria. The data used in this study are secondary data in the form of audited annual financial statements obtained from the official website of the IDX. The analytical method employed is multiple linear regression, which is supported by both simultaneous tests (F-test) and partial tests (t-test) to examine the significance of the independent variables on the dependent variable. Furthermore, a series of classical assumption tests were performed, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests, in order to ensure the validity and reliability of the regression model. The findings of the analysis reveal that tax rates and asset structure simultaneously have a significant effect on capital structure, which highlights the importance of fiscal policy and asset composition in determining financing decisions. However, the results of partial testing provide different insights. Tax rates do not have a significant effect on capital structure, implying that variations in tax obligations are not a dominant consideration for companies when formulating financing policies. Similarly, asset structure does not show a significant partial effect, suggesting that the proportion of fixed and current assets is not an independent determinant of capital structure decisions. Overall, these results indicate that other factors beyond tax rates and asset structure may play a more influential role in shaping capital structure within Consumer Non-Cyclicals companies. Keywords: Tax Rates, Asset Structure, Capital Structur

    Desain Produk Dan Branding : Pelatihan Menarik Minat Konsumen Di Era Media Sosial Di SMK Negeri 5 Tangerang Selatan

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    Pengabdian kepada masyarakat (PKM) ini bertujuan untuk meningkatkan pemahaman dan keterampilan siswa SMK Negeri 5 Tangerang Selatan dalam Pelatihan tentang desain produk dan branding memiliki peranan penting dalam menarik minat konsumen, terutama di era media sosial yang serba cepat dan dinamis. Kegiatan ini dilaksanakan di SMK Negeri 5 Tangerang Selatan dengan tujuan untuk meningkatkan pemahaman siswa mengenai pentingnya desain produk yang menarik serta strategi branding yang efektif untuk memasarkan produk. Melalui pendekatan yang berbasis media sosial,  Pelatihan ini mengajarkan siswa tentang cara-cara memanfaatkan platform digital untuk membangun citra merek dan mengkomunikasikan nilai-nilai produk secara tepat sasaran. Metode yang digunakan dalam pelatihan ini mencakup teori dasar desain grafis, prinsip branding, serta aplikasi media sosial untuk pemasaran produk. Metode yang digunakan dalam pelatihan ini melibatkan ceramah, diskusi kelompok, serta praktek langsung dalam membuat desain produk dan kampanye branding. Selain itu, siswa diajarkan untuk menganalisis tren pasar saat ini dan mengadaptasi desain produk dan strategi branding sesuai dengan preferensi konsumen di media sosial. Melalui kegiatan ini, siswa tidak hanya memperoleh pengetahuan teori, tetapi juga keterampilan praktis yang dapat diterapkan dalam dunia bisnis nyata. Hasil dari kegiatan ini menunjukkan bahwa siswa memiliki pemahaman yang lebih baik mengenai pentingnya elemen-elemen visual dalam desain dan bagaimana branding yang tepat dapat meningkatkan daya tarik konsumen. Selain itu, siswa juga dapat mempraktikkan pembuatan konten promosi yang kreatif dan efektif untuk menarik perhatian audiens di platform media sosial. Diharapkan kegiatan ini dapat memberikan kontribusi positif bagi pengembangan keterampilan kewirausahaan siswa dan mempersiapkan mereka untuk berkompetisi di pasar digital yang semakin berkembang. Kata kunci : desain produk, branding, media sosial, pelatihan, literasi digital

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