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All Journal Accounting Profession Journal (APAJI) Jurnal Abdimas Kartika Wijayakusuma
Gianina Evangeline Kapang
Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pengabdian Masyarakat Melalui Pembuatan Laporan Keuangan dan Sosial Media UMKM Markisa Bintang Jaya Florencia Jierussel; Tiffany Evelyn Kondana; Gianina Evangeline Kapang; Nada Syifa; Kesya Natalia Angriawan; St Salmah Sharon
Jurnal Abdimas Kartika Wijayakusuma Vol 7 No 2 (2026): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v7i2.1427

Abstract

Pengabdian kepada masyarakat ini dilakukan oleh mahasiswa Universitas Ciputra Makassar bersama UMKM Markisa Bintang Jaya dengan tujuan untuk membantu mengatasi permasalahan dalam pencatatan laporan keuangan dan pengelolaan media sosial. Berdasarkan observasi dan wawancara, UMKM Markisa Bintang Jaya menghadapi kendala dalam menyusun laporan keuangan secara konsisten dan pemanfaatan media sosial belum optimal karena hanya fokus pada konten awareness tanpa strategi funnel marketing lainnya. Kegiatan ini dilaksanakan selama satu bulan dengan pendekatan partisipatif dan berbasis bukti empiris yang berorientasi pada pemecahan masalah (problem-solving approach). Kegiatan dimulai dengan survey awal, penandatanganan MOU, pemberian materi mengenai penyusunan laporan keuangan dan manajemen media sosial, serta pendampingan intensif. Hasil kegiatan menunjukkan peningkatan kemampuan mitra dalam membuat laporan keuangan dan memahami pentingnya pencatatan HPP serta peningkatan visibilitas, interaksi pelanggan, dan pertumbuhan pengikut. Mitra merespons positif karena materi yang diberikan relevan dan berkomitmen melanjutkan pengembangan digital branding dan sistem keuangan secara mandiri. Kegiatan ini berhasil menjawab kebutuhan riil UMKM dan menjadi fondasi bagi keberlanjutan usaha mereka serta memberikan pengalaman langsung ke mahasiswa dalam menghadapi dinamika dan permasalahan di lapangan. Keterbaruan dari pengabdian ini adalah mengintegrasikan dua pilar penting usaha secara bersamaan dan intensif serta menjawab kebutuhan UMKM secara holistik.
Brand Authenticity and Perceived Service Value as Determining Factors of Consumer Loyalty in Culinary Business of Cafes and Restaurants in Makassar Gianina Evangeline Kapang; Adeline Aldora Chandra; Audrey Inggrid Larasati Djoemani; Asriah Syam
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v8i1.425

Abstract

Introduction: The culinary business in Makassar has grown significantly, with numerous cafes and restaurants emerging across the city. However, many newly established culinary businesses fail to sustain operations in the long term. Long-standing establishments tend to retain loyal customers and maintain business continuity. This aims to investigate the factors influencing customer loyalty by focusing on two independent variables brand authenticity and perceived service value with brand attachment serving as a mediating variable. Methods: A quantitative research method was applied, using a structured questionnaire distributed online to customers who have visited cafes or restaurants in Makassar that have operated for more than ten years. The minimum sample size was determined using Lemeshow’s formula, with at least 96 respondents targeted. Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS) via SmartPLS software. Results: Preliminary expectations based on the conceptual framework suggest that brand authenticity and perceived service value both have a significant direct and indirect effect (through brand attachment) on customer loyalty. The full statistical results will further determine the strength and significance of these relationships. Conclusion and suggestion: The findings of this study indicate that customer loyalty in long-standing culinary businesses is significantly influenced by brand authenticity and perceived service value, both directly and through brand attachment.Business owners are encouraged to maintain brand consistency and deliver service experiences that create emotional and functional value to sustain long-term customer relationships.
Co-Authors Adeline Aldora Chandra Asriah Syam Audrey Inggrid Larasati Djoemani Florencia Jierussel Kesya Natalia Angriawan Nada Syifa St Salmah Sharon Tiffany Evelyn Kondana