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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Golden Ratio of Human Resource Management
Mia Ayu Gusti
Universitas Negeri Padang
Arts Humanities Education Languange, Linguistic, Communication & Media Social Sciences

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PENERAPAN APLIKASI SIAPIK DALAM PENCATATAN KEUANGAN UMKM DIGITAL PRINTING SESUAI STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH Mia Ayu Gusti
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol. 32 No. 1 (2026): JANUARI-MARET
Publisher : Universitas Negeri Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24114/jpkm.v32i1.69139

Abstract

UMKM digital printing di Lubuk Alung, Kabupaten Padang Pariaman, Sumatera Barat, menghadapi kendala serius dalam penyusunan laporan keuangan yang sesuai standar. Sebagian besar pelaku usaha masih melakukan pencatatan manual terbatas pada arus kas, bahkan sebagian belum memiliki laporan keuangan sama sekali, sehingga menyulitkan pemenuhan persyaratan administratif untuk mengakses pembiayaan formal dari lembaga keuangan. Kegiatan pengabdian ini bertujuan meningkatkan kemampuan UMKM dalam menyusun laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM) melalui pemanfaatan Sistem Aplikasi Pencatatan Informasi Keuangan (SIAPIK). Metode pelaksanaan meliputi tiga tahap, yaitu persiapan, pelaksanaan kegiatan berupa sosialisasi dan pelatihan, serta evaluasi dan monitoring terhadap 12 peserta UMKM. Hasil kegiatan menunjukkan bahwa seluruh peserta (100%) berhasil login dan menggunakan aplikasi SIAPIK, serta sebanyak 16,7% peserta mampu menyusun laporan keuangan lengkap sesuai SAK-EMKM. Selain itu, mayoritas peserta (80%) menunjukkan peningkatan pemahaman mengenai pentingnya laporan keuangan dalam pengelolaan usaha dan sebagai dokumen pendukung utama dalam pengajuan pembiayaan ke lembaga keuangan formal. Temuan ini mengindikasikan bahwa penerapan SIAPIK berbasis SAK-EMKM berimplikasi positif terhadap peningkatan kesiapan UMKM dalam mengakses pembiayaan dan memperkuat keberlanjutan usaha.
Influence of Employee Learning on Career Growth: The Mediating Role of Employee Performance among Working Students at Universitas Terbuka Yulia Zakhiatul Aufa; Mia Ayu Gusti
Golden Ratio of Human Resource Management Vol. 6 No. 2 (2026): March - July
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grhrm.v6i2.2524

Abstract

Rapid technological advancement and changing labor market demands have increased the importance of continuous learning to maintain career growth, particularly among employees pursuing higher education while working. This study investigates the direct effect of employee learning on career growth and examines the mediating role of employee performance in this relationship among working students at Universitas Terbuka. A quantitative approach with a causal research design was employed. The population consisted of active working students at Universitas Terbuka, and a sample of 160 respondents was selected using incidental sampling. Data were collected using a structured questionnaire using a five-point Likert scale. The research instrument was adapted from Yoopetch et al. (2021), comprising six indicators of employee learning, six indicators of employee performance, and four indicators of career growth. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. The results indicate that employee learning has a positive and significant effect on career growth (β = 0.523, p < 0.001) and employee performance (β = 0.692, p < 0.001). Employee performance also has a positive and significant effect on career growth (β = 0.192, p = 0.016) and partially mediates the relationship between employee learning and career growth (indirect effect β = 0.133, p = 0.017; VAF = 20.27%). The findings extend Human Capital Theory by demonstrating that employee performance serves as an important mechanism through which investment in employee learning is translated into career growth. Practically, the study suggests that organizations should strengthen continuous learning initiatives and support employees pursuing higher education, while Universitas Terbuka should continue providing flexible learning systems that enhance students' workplace performance and long-term career development.
Co-Authors Yulia Zakhiatul Aufa