Program Desa Mandiri dan Berdaya : Pengolahan Limbah Pertanian dan Pembukuan UMKM Berbasis Digital

Authors

  • Fauzul Azhimah Universitas Quality Berastagi, Indonesia
  • Roida Ervina Sinaga Universitas Quality Berastagi, Indonesia
  • Nenni Lestari Br Surbakti Universitas Quality Berastagi, Indonesia
  • Betaria Evintata Br Ginting Universitas Quality Berastagi, Indonesia
  • Putri Saidah Zahra Universitas Quality Berastagi, Indonesia
  • Febi Yola Br Milala Universitas Quality Berastagi, Indonesia

DOI:

https://doi.org/10.58266/jpmb.v5i2.1881

Keywords:

Ekonomi Sirkular, Limbah Pertanian, Pupuk Organik Cair, Pembukuan Digital, Pemberdayaan Masyarakat

Abstract

Desa Suka Sipilihen memiliki potensi pertanian hortikultura yang besar, tetapi menghadapi permasalahan belum optimalnya pemanfaatan limbah pertanian, rendahnya hilirisasi produk, serta pembukuan usaha yang belum terstruktur. Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kemampuan masyarakat dalam mengolah limbah pertanian menjadi produk bernilai tambah sekaligus memperkuat pengelolaan usaha melalui pembukuan digital. Sasaran kegiatan adalah kelompok masyarakat dan petani serta pelaku usaha mikro di Desa Suka Sipilihen. Kegiatan dilaksanakan melalui pendekatan partisipatif yang meliputi identifikasi kondisi mitra, sosialisasi, demonstrasi, praktik langsung, pendampingan, monitoring, dan evaluasi. Teknologi yang diterapkan berupa satu unit bioreaktor fermentasi anaerob berkapasitas ±200 liter untuk pengolahan limbah pertanian menjadi pupuk organik cair, dilengkapi prosedur operasional, serta sistem pembukuan digital menggunakan telepon pintar atau lembar kerja elektronik. Hasil kegiatan menunjukkan bahwa teknologi pengolahan limbah dan pembukuan digital telah diperkenalkan dan diterapkan sebagai satu model yang menghubungkan limbah, produk, pencatatan transaksi, perhitungan biaya, dan pengambilan keputusan usaha. Luaran kegiatan meliputi satu unit bioreaktor, prosedur operasional pengolahan, template pembukuan digital, dan model pemberdayaan ekonomi sirkular desa. Integrasi teknologi produksi dan manajemen usaha menjadi nilai tambah kegiatan karena mengembangkan pemanfaatan limbah dari sekadar pengurangan residu menjadi upaya penciptaan nilai ekonomi dan penguatan kemandirian usaha masyarakat.

References

Affandi, Y., Ridhwan, M. M., Trinugroho, I., & Hermawan Adiwibowo, D. (2024). Digital adoption, business performance, and financial literacy in ultra-micro, micro, and small enterprises in Indonesia. Research in International Business and Finance, 70, 102376. https://doi.org/10.1016/j.ribaf.2024.102376

Agustina, & Sari, V. W. (2026). Digital Accounting Use and Perceived MSME Performance: Mediating Roles of Perceived Financial Reporting Quality and Financial Literacy. Indonesian Journal of Taxation and Accounting, 679–699. https://doi.org/10.66053/ijota.v4i2.1078

Amin, S., Jung, S., Kang, I., & Duval, A. (2023). Valorization of Baby Carrot Processing Waste. Journal of Culinary Science & Technology, 21(1), 1–17. https://doi.org/10.1080/15428052.2021.1879338

Andhika, D. R., Ardiansyah, W., Sari, D. E., Nisa, S. H. K., Andani, J. V., & Priambodo, B. (2025). Pengelolaan Sampah Organik Berkelanjutan: Pelatihan Pembuatan Kompos Menggunakan Bak Dekomposer Anaerob di Kelompok Tani Kelurahan Tanjung Perak Surabaya. PEMA, 5(3), 46–54. https://doi.org/10.56832/pema.v5i3.1558

Anjarwati, S., Zaena, R. R., Fitrianingsih, D., & Sulistiana, I. (2023). Pengaruh Digitalisasi Akuntansi terhadap Efisiensi dan Pengurangan Biaya pada Perusahaan Wirausaha UMKM di Kota Bandung. Jurnal Aktiva: Riset Akuntansi dan Keuangan, 5(1), 43–58. https://doi.org/10.52005/aktiva.v5i1.181

Astiari, N. K. A., Sutapa, I. G., Suaria, I. N., Andriani, A. A. S. P. R., & Rama, K. N. S. (2025). Improving the Skills of the Subak Giri Kusuma Tirta Group in Mengani Village, Bangli, in Processing Waste into Quality Organic Fertilizer. AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment), 9(3), 80–84. https://doi.org/10.29165/ajarcde.v9i3.549

Bahri, S., Ambarwati, Y., Notiragayu, N., Marlina, L., & Setiawan, A. (2022). Training for the production of organic fertilizer from kitchen waste in Rukti Endah Village, Central Lampung Regency. Community Empowerment, 7(12), 2039–2048. https://doi.org/10.31603/ce.6985

Cahyadi, E. R., Hidayati, N., Zahra, N., & Arif, C. (2024). Integrating Circular Economy Principles into Agri-Food Supply Chain Management: A Systematic Literature Review. Sustainability, 16(16), 7165. https://doi.org/10.3390/su16167165

Darwin, D., & Yusmanizar, Y. (2024). Introduction of Anaerobic Co-Digestion Technology to Generate Liquid Biofertilizer for Developing Organic Agriculture in Lambeugak Village, Cot Glie, Aceh Besar. Jurnal Pengabdian Masyarakat, 5(1), 199–205. https://doi.org/10.32815/jpm.v5i1.2237

Fadlilla, T., Budiastuti, M. T. S., & Rosariastuti, M. M. A. (2023). Potential of Fruit and Vegetable Waste as Eco-enzyme Fertilizer for Plants. Jurnal Penelitian Pendidikan IPA, 9(4), 2191–2200. https://doi.org/10.29303/jppipa.v9i4.3010

Ginting, A. S., Sinuhaji, F., Purba, B., Sembiring, R. A., & Ginting, R. (2026). Pemberdayaan Kelompok Tani Juma Berneh Satu Melalui Penerapan Waste Management Untuk Meningkatkan Pendapatan Petani Wortel di Desa Lingga. Jurnal Pengabdian Masyarakat Bhinneka, 4(3), 2846–2854. https://doi.org/10.58266/jpmb.v4i3.891

Ginting, A. S., Sinuhaji, F., Tarigan, K. F., & Barus, R. A. (2026). Sosialisasi dan Pelatihan Pemanfaatan Limbah Wortel Sebagai Bahan Utama Pembuatan Pupuk Organik Cair (POC) di Desa Lingga. Jurnal Pengabdian Masyarakat Mentari, 2(10), 486–492. https://doi.org/10.59837/jpmm.v2i10.283

Indrarosa, D., Mariyono, J., Santoso, S. I., & Sutaryo, S. (2025). The effectiveness of community-based eco-farm waste management training on enhancing farmers’ environmental awareness: The role of government support and sustainability attitudes. Cleaner Waste Systems, 12, 100394. https://doi.org/10.1016/j.clwas.2025.100394

Khan, A., Zhao, L., Wang, J., Xiao, Y.-L., Li, J.-M., Zhu, H.-G., Li, S.-S., Li, M.-Y., Evode, H., Nan, C., Ashraf, M., Mei, F.-J., Irum, M., Minayo, T. G., & Xiong, Y.-C. (2026). Vegetable waste into soil acts as slowly released water and fertilizer to improve current vegetable productivity with less chemical fertilization. Bioresource Technology, 456, 134958. https://doi.org/10.1016/j.biortech.2026.134958

Kurniawan, L., Maryudi, M., & Astuti, E. (2024). Utilization of Tofu Liquid Waste as Liquid Organic Fertilizer Using the Fermentation Method with Activator Effective Microorganisms 4 (EM-4): A Review. Equilibrium Journal of Chemical Engineering, 8(1), 100. https://doi.org/10.20961/equilibrium.v8i1.84056

Mahmud, M. D. B., Ridwan, M., Hajar, H., Rahayu, R., Sudirman, M. S., & Musir, M. (2024). Penguatan Literasi Keuangan UMKM Melalui Pelatihan Pencatatan Keuangan Bisnis Berbasis Aplikasi. Jurnal PkM (Pengabdian kepada Masyarakat), 7(2), 172. https://doi.org/10.30998/jurnalpkm.v7i2.17167

Martina, S., & Girsang, C. I. (2025). An Analysis Of The Influence Of Digital Accounting System Integration And Financial Literacy On The Financial Performance Of MSMES In The Era Of Industry 4.0. Jurnal Ilmiah Accusi, 7(1), 135–144. https://doi.org/10.36985/4x2nkq39

Maryanti, Mediaty, Arifin, A. H., & Mas’ud, A. A. (2026). Digital Accounting and Financial Performance of MSMEs in Indonesia: The Mediating Role of Digital Innovation. International Journal of Financial Studies, 14(3), 66. https://doi.org/10.3390/ijfs14030066

Mia, M. S., & Zzaman, W. (2025). Food Waste–Derived Organic Fertilizers: Critical Insights, Agronomic Impacts, and Pathways for Sustainable Adoption. International Journal of Food Science, 2025(1), 1551054. https://doi.org/10.1155/ijfo/1551054

Nattassha, R., Handayati, Y., Simatupang, T. M., & Siallagan, M. (2020). Understanding circular economy implementation in the agri-food supply chain: The case of an Indonesian organic fertiliser producer. Agriculture & Food Security, 9(1), 10. https://doi.org/10.1186/s40066-020-00264-8

Nosova, A., Samuilova, E., Olekhnovich, R., Fokina, M., & Uspenskaya, M. (2025). Food wastes as valuable resources producing agricultural fertilizers: A comprehensive review. Journal of Umm Al-Qura University for Applied Sciences. https://doi.org/10.1007/s43994-025-00266-x

Permana, D. G. Y., & Wirayudha, I. G. B. (2024). Implementation of Financial Technology in Local MSME on the Economic Development of Bali Society. Jurnal Ilmu Manajemen, 21(2), 117–129. https://doi.org/10.21831/jim.v21i2.79282

Pinaria, Y. W., Karuntu, R. P. E., Kanter, J. W., Moko, E. M., Mege, R. A., & Mewengkang, A. (2025). Inovasi Pengolahan Limbah Organik Menjadi Pupuk Organik Cair Untuk Mendukung Pertanian Berkelanjutan di Kabupaten Sitaro. Servitium Smart Journal, 4(1), 247–256. https://doi.org/10.31154/servitium.v4i1.44

Purnamawati, I. G. A., Suwena, K. R., & Heryanda, K. K. (2023). The Use of Digital Finance Applications, Competitiveness, and Green Economy on Village Development. International Journal of Organizational Behavior and Policy, 2(2), 67–76. https://doi.org/10.9744/ijobp.2.2.67-76

Rahayu, S., Kasim, A. N. C., Astuty, W., & Habibie, A. (2026). Digital Accounting and Islamic Financial Literacy toward Digital Financial Reporting Adoption: The Mediating Effect of Self-Efficacy. Jurnal Ilmiah Akuntansi Kesatuan, 14(3), 781–794. https://doi.org/10.37641/jiakes.v14i3.5488

Santoso, H., & Iwannudin, I. (2025). Pendampingan Literasi Keuangan Digital pada Pelaku Usaha Mikro Kecil dan Menengan (UMKM) dalam Meningkatkan Manajemen Usaha. Jurnal Abdimas Berdaya: Jurnal Pembelajaran, Pemberdayaan dan Pengabdian Masyarakat, 8(2),436. https://doi.org/10.30736/jab.v8i2.1099

Septiadi, D., Rosmilawati, R., Usman, A., Tanaya, I. G. L. P., & Hidayati, A. (2022). Peningkatan Kapasitas Petani Melalui Aplikasi Inovasi Teknologi Pupuk Organik Cair Berbasis Limbah Pertanian di Desa Otak Rarangan Kabupaten Lombok Timur. Jurnal Pengabdian Magister Pendidikan IPA, 5(3), 350–356. https://doi.org/10.29303/jpmpi.v5i3.2161

Syamsuwirman, S., Taher, Y. A., Afrida, A., Desi, Y., Badal, B., Sari, H. P., Syukra, R. A., Murnita, M., Rinaldo, J., Sutradjo, A., & Angelia, R. R. O. (2025). Transforming Agricultural Waste Into Liquid Organic Fertilizer Through A Participatory Approach. Journal of Community Service, 7(1), 167–175. https://doi.org/10.56670/jcs.v7i1.351

Wang, W., Kang, Y., Jia, J., Yan, J., Yan, Y., He, H., He, H., Zhang, P., Wang, H., Wen, B., Cui, Z., & Yuan, X. (2026). Semi-continuous fermentation of food waste wastewater into liquid organic fertilizer using an adapted lactic acid bacteria consortium under pasteurization. Journal of Environmental Chemical Engineering, 14(2), 121435. https://doi.org/10.1016/j.jece.2026.121435

Widagdo, B., & Sa’diyah, C. (2023). Business sustainability: Functions of financial behavior, technology, and knowledge. Problems and Perspectives in Management, 21(1), 120–130. https://doi.org/10.21511/ppm.21(1).2023.11

Downloads

Published

2026-11-07

How to Cite

Azhimah, F., Sinaga, R. E., Surbakti, N. L. B., Ginting, B. E. B., Zahra, P. S., & Milala, F. Y. B. (2026). Program Desa Mandiri dan Berdaya : Pengolahan Limbah Pertanian dan Pembukuan UMKM Berbasis Digital. Jurnal Pengabdian Masyarakat Bhinneka, 5(2), 1507–1517. https://doi.org/10.58266/jpmb.v5i2.1881

Issue

Section

Articles
Abstract Views: 0 Times || PDF Download : 0 Times