Jurnal Pengabdian Makarya

PERAN UNIT COLLECTION WORK OUT (CWO) DALAM PENDAMPINGAN NASABAH KPR IB BERMASALAH SEBAGAI UPAYA MITIGASI RISIKO KPR IB DI BANK BTN SYARIAH KCS MATARAM

Khairini Septiana — 2026-03-16

Abstract
iB Home Ownership Financing (KPR) is a key product of Islamic banking that helps improve people's welfare by providing livable homes. However, in practice, iB KPR financing still faces risks that can lead to an increase in the Non-Performing Financing (NPF) ratio. This article explains the role of the Collection Work Out (CWO) Unit in reducing the risks of iB mortgage financing at Bank BTN Syariah's Mataram Sharia Branch. The methods used include administrative assistance, monitoring of payment eligibility, persuasive collection, and support for the restructuring process. The results show that CWO is not only tasked with debt collection, but also plays a role in education, risk management, and maintaining the stability of the sharia financing portfolio. A humanistic and structured approach has succeeded in increasing customer awareness to pay on time and reducing the possibility of bad credit.

BRANDING KUE KERING MELALUI INOVASI KEMASAN RAMAH LINGKUNGAN SEBAGAI PRODUK OLEH-OLEH DAN HADIAH UNTUK PENINGKATAN DAYA SAING UMKM DI DESA KOTARAJA

Siti Aisyah Hidayati — 2026-03-16

ABSTRACT
Kotaraja Village, Sikur District, East Lombok Regency, has significant potential for UMKM development, particularly in the pastry production sector. However, poor packaging quality, weak branding, and minimal digital marketing utilization make it difficult for local products to compete in the souvenir and tourism markets. The University of Mataram's Community Service Program (KKN-PMD) aims to address these challenges through branding innovation, the development of environmentally friendly packaging, and the strengthening of digital marketing and tourism networks. The methods used include observation, interviews, workshops, design assistance, product photography, and direct promotion in tourist areas. The program's results demonstrate an increased understanding of branding among UMKM, the development of environmentally friendly packaging, the availability of product photo catalogs, and the opening of market access in surrounding tourist destinations. This program has been proven to increase the selling value, product image, and prospective opportunities for UMKM in Kotaraja Village.

PERAN SATUAN PENGAWASAN INTERNAL DALAM PENYUSUNAN RENCANA AKSI DI PT AIR MINUM GIRI MENANG

M. Rozi Fatwa Ilham — 2026-03-16

Abstract
PT Air Minum Giri Menang (PTAM Giri Menang) is a regional government-owned enterprise responsible for providing clean water services in Mataram and West Lombok, Indonesia. The company is responsible for ensuring the availability and quality of optimal water services for various customers through good corporate governance and a strong orientation toward customer satisfaction.The Internal Audit Unit (SPI) plays a crucial role in maintaining internal control, conducting independent oversight, and developing action plans based on audit findings. These action plans aim to encourage organizational improvements and measure the implementation of audit recommendations. However, challenges arise, such as limited understanding of key components in formulating effective action plans, which results in less optimal monitoring effectiveness.Practical experience in developing these plans highlights the need for technical knowledge and cross-divisional collaboration to enhance the effectiveness of supervisory actions. Such improvements contribute to sustainable development and greater efficiency in service delivery. These findings underline the complex relationship between internal oversight and improvements in organizational performance.

PENYULUHAN PENGHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PENGHASILAN PENGUSAHA UMKM DI KELURAHAN PAGUTAN BARAT KECAMATAN MATARAM KOTA MATARAM

Muhammad Alwi — 2026-03-16

Abstract
Pagutan Barat has various Micro, Small, and Medium Enterprises (MSMEs), most of which operate in the trade sector. These businesses include building material stores, grocery shops, pharmacies, clothing stores, and several other types of enterprises. Such businesses represent a potential source of income tax revenue for the government.The community service activity was conducted on August 27, 2025, at the Pagutan Barat Village Hall in Mataram, Indonesia. A total of 20 participants attended the event, consisting of individual and corporate taxpayers or MSME actors, neighborhood heads, a Babinsa representative, high school students, and the secretary of Pagutan Barat Village.The purpose of this community service program was to provide knowledge on how to calculate, pay, and report payable taxes online. The methods used to achieve this objective included lectures and Focus Group Discussions (FGD). As a result of this activity, most individual taxpayers within MSMEs gained an understanding of how to calculate, pay, and report their payable taxes online.The calculation of payable taxes is based on Law No. 7 of 2021 on Harmonization of Tax Regulations (HPP) and Government Regulation No. 58 on the Average Effective Tax Rate (TER). Through this understanding, taxpayers are better able to fulfill their tax obligations easily and apply withholding of Article 21 income tax (PPh 21) for their employees.

MENINGKATKAN PEMAHAMAN GURU SMP DI KOTA MATARAM TERHADAP PASAR MODAL BERSAMA BURSA EFEK INDONESIA DAN PHILLIP SEKURITAS

Yan Aziz Dwi Kurniawa — 2026-03-16

Junior high school teachers in Mataram City generally have low capital market literacy, which hinders early financial education for students. To address this, the Indonesia Stock Exchange (IDX) NTB Representative Office and Phillip Securities conducted an educational and mentoring program attended by 87 junior high school teachers and GBTK staff. The program applied seminars, technical training, stock transaction simulations, and direct assistance in opening securities accounts. Initial survey revealed 78% of participants lacked basic capital market knowledge; post-program, 40% successfully opened investment accounts. Negative perceptions that stock investment is high-risk and only for the wealthy shifted to a more rational and inclusive viewpoint. The initiative also encouraged teachers to integrate capital market materials into classroom learning, strengthening financial literacy and inclusion among educators

PELATIHAN LITERASI DAN INKLUSI KEUANGAN SERTA PENDAMPINGANN PENGGUNAAN SISTEM PEMBAYARAN NON TUNAI BERBASIS QRIS DI PUSAT KULINER KELURAHAN PUNIA KOTA MATARAM

Ida Ayu Putri Suprapti — 2026-03-16

Abstract
The low ability of culinary traders in the culinary center of Punia Village, Mataram City in financial management is one of the obstacles to business development, this is because poor financial management has an impact on limited business growth, decreased productivity, difficulty meeting market demand, the risk of bankruptcy and socio-economic impacts. To be able to carry out good financial management, culinary traders must have knowledge of financial literacy and inclusion as well as changes in the payment system from cash to non-cash so that this community service is very important to do. The activity method used in this activity is first observing the target to ensure target knowledge related to financial literacy and inclusion as well as the use of QRIS-based non-cash payment systems, providing counseling using participatory methods and providing evaluation and monitoring assistance to targets related to the use of QRIS-based non-cash payment systems 2 weeks after the community service is carried out. The results of this activity were: 20 participants reached the target attendance, and the participants was quite active. Forty percent of participants experienced difficulty understanding the use of the cashless payment system. Five partners have become bank customers, and one partner is in the process of installing QRIS.
Keywords: Culinary, QRIS, Cashless Payment System