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All Journal BAKI (Berkala Akuntansi dan Keuangan Indonesia) Ininnawa: Jurnal Pengabdian Masyarakat Jurnal Akademik Pengabdian Masyarakat Journal of Mathematics, Computation and Statistics (JMATHCOS)
Andi Nurul Tenriwali Hasanuddin
Universitas Negeri Makassar
Humanities Computer Science & IT Economics, Econometrics & Finance Education Energy Engineering Industrial & Manufacturing Engineering Mathematics Public Health Social Sciences

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Edukasi dan Penerapan Sistem Biaya Standar Sebagai Strategi Eliminasi Inefisiensi Produksi UMKM Aisyah Zarkasi; Khaerun Nisa SH; Andi Nurul Tenriwali Hasanuddin; Muh. Irshan Sachrir; Andi Reski Nurhikmah
Ininnawa : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2026): Vol. 4 No. 1 (2026): Volume 04 Nomor 01 (Mei 2026)
Publisher : Program Studi Manajemen FEB UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26858/cb63vy38

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memberikan edukasi dan menerapkan sistem biaya standar sebagai strategi eliminasi inefisiensi produk pada UMKM. Mitra menghadapi permasalahan utama berupa ketidakefisienan penggunaan bahan baku karena tidak adanya takaran baku, ketiadaan target biaya tenaga kerja langsung, serta kesulitan mengendalikan biaya overhead yang dicatat secara agregat. Metode pelaksanaan kegiatan menggunakan pendekatan sosialisasi partisipatif yang melibatkan pemilik usaha, perwakilan karyawan bagian produksi, dan karyawan bagian pencatatan bahan baku.  Hasil kegiatan menunjukkan bahwa sosialisasi berhasil meningkatkan pemahaman mitra secara signifikan. Kegiatan sosialisasi biaya standar efektif sebagai langkah awal membangun kapasitas manajerial UMKM menuju pengendalian biaya produksi yang lebih baik dan peningkatan profitabilitas berkelanjutan.
Praktik Pengelolaan Keuangan di Kelurahan Tamallayang, Kecamatan Bontonompo AMBARWATI AKIB; NURKHOLIFAH BURHANUDDIN; NURUL EMIL SAFITRI; NADYA ANNISA NASRUDDIN; ANDI NURUL TENRIWALI HASANUDDIN
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 3 (2026): Mei
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i3.9753

Abstract

Household financial management is a crucial aspect in maintaining family economic stability; however, the level of financial literacy among the community, particularly housewives, remains relatively low. This condition leads to inadequate financial planning, lack of transaction recording, and low saving behavior. This community service activity aims to improve the knowledge and skills of housewives in managing household finances through simple and practical financial literacy practices in Tamallayang Village, Bontonompo District. The methods used include counseling, interactive discussions, budgeting practice, and evaluation through pre-test and post-test. The activity involved 20 participants from the local community. The results indicate a significant improvement in participants’ knowledge, with the “good” category increasing from 25% to 85% after the training. This demonstrates that contextual and practice-based learning methods are effective in enhancing financial literacy. Therefore, this program successfully encourages more disciplined and planned financial behavior, contributing to improved family welfare. It is recommended that similar programs be implemented sustainably and expanded to achieve a broader impact.   Keywords.:financial literacy, financial management, housewives, community service, financial management practices
FINANCIAL LITERACY, CASHLESS PAYMENT USAGE, AND FINANCIAL PERFORMANCE OF MICRO AND SMALL ENTERPRISES IN INDONESIA Muh. Irshan Sachrir Sachrir; Andi Nurul Tenriwali Hasanuddin; Nurul Haeriyah Ridwan; Rahmat Hidayat
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 2 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i2.87088

Abstract

This study examines how financial literacy and cashless payment usage influence the financial performance of micro and small enterprises (MSEs) in Indonesia. Drawing on the Resource-Based View (RBV) and the Technology Acceptance Model (TAM), financial literacy is positioned as an internal managerial capability, while cashless payment usage is viewed as technology adoption that supports transaction efficiency, transparency, and financial monitoring. A quantitative explanatory design was applied using cross-sectional survey data from 120 MSE owners who were directly involved in business financial management. The data were analyzed using PLS-SEM with SmartPLS. The findings show that financial literacy has a positive and significant effect on financial performance. MSE owners with better financial knowledge are more capable of preparing records, managing cash flow, separating business and personal finances, and calculating profit. Cashless payment usage also has a positive and significant effect, indicating that QR-based payments, electronic wallets, and mobile banking can strengthen transaction recording and business monitoring. The study contributes by integrating RBV and TAM in a single empirical framework and by showing that financial literacy and cashless payment usage work as complementary factors in improving MSE financial performance.
Cash Pooling Segmentation Using Cluster Analysis as a Cash Deficit Risk Mitigation Strategy for PT Jasa Raharja in Kalimantan Khaerun Nisa SH; Aisyah Zarkasi; Andi Nurul Tenriwali Hasanuddin; Lailatul Maziyah Wildan Mufaridho; Muhammad Isbar Pratama
Journal of Mathematics, Computations and Statistics Vol. 9 No. 3 (2026): Volume 09 Issue 03 (September 2026)
Publisher : Jurusan Matematika FMIPA UNM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35580/2dvnnf42

Abstract

Uneven cash flow distribution across operational units may create idle cash in some units while exposing others to cash deficit risk. This study aims to formulate an adaptive and segmented cash pooling strategy for nine operational units of PT Jasa Raharja in Kalimantan by considering both cash flow scale and relative volatility. This study integrates K-Means clustering and Z-score standardization into corporate cash pooling policy design, enabling operational units to be segmented based on their relative liquidity risk rather than relying solely on nominal cash volume.  The study uses secondary quantitative financial data from nine operational units over a 36-month period from January 2023 to December 2025. K-Means clustering is applied through two models: a scale-based model using mean cash inflow and standard deviation, and a volatility-based model using the Coefficient of Variation (CV). The findings reveal a substantial divergence between nominal cash scale and relative cash flow risk. Central Kalimantan Branch, classified as moderate based on nominal cash scale, emerges as a high-volatility unit when assessed using CV, whereas Tarakan Office is identified as a low-volatility unit despite its relatively low cash inflow. Cash pooling policies should therefore adopt a differentiated framework based on both cash scale and relative volatility. High-volume stable units require aggressive daily sweeping, high-risk volatile units require dynamic cash buffers supported by standby credit facilities, while low-volume stable units are more appropriately managed through periodic sweeping and minimal cash reserves
Co-Authors Aisyah Zarkasi Ambarwati Akib Andi Reski Nurhikmah Khaerun Nisa SH Lailatul Maziyah Wildan Mufaridho Muh. Irshan Sachrir Muh. Irshan Sachrir Sachrir Muhammad Isbar Pratama Nadya Annisa Nasruddin Nurkholifah Burhanuddin Nurul Emil Safitri Nurul Haeriyah Ridwan Rahmat Hidayat