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All Journal Jurnal Pengabdian UNDIKMA Scripta Economica: Journal of Economics, Management, and Accounting
Dewi Leonita Sari
Institut Teknologi Kalimantan
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Public Health Social Sciences Other

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Empowering Local MSMEs through Branding, Product Design, and Digital Marketing: A Community Engagement Program at Pringgondani Market, Balikpapan Mega Silfiani; Irma Fitria; Hairul Irawan; Rianto Padli; Dewi Leonita Sari; Nur Annisa; Nadya Alivia Raaph; Kayla Salbina Zahra; M. Daffa Rivaldy Darwis; Sunrie Kristella Lastiur; Michell Patricia
Jurnal Pengabdian UNDIKMA Vol. 7 No. 1 (2026): February
Publisher : LPPM Universitas Pendidikan Mandalika (UNDIKMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33394/jpu.v7i1.18166

Abstract

This community service program aims to strengthen the capacity of micro, small, and medium enterprises (MSMEs) in branding, product design, and digital marketing in order to enhance their business competitiveness. The program was implemented through a series of training sessions and mentoring activities involving 57 MSME participants. It consisted of three main components: (1) branding and business preparation, (2) product and packaging design using simple digital tools, and (3) social media–based marketing for digital promotion. Evaluation was conducted using pre- and post-training tests, structured questionnaires, and visual documentation of product packaging. The data were analyzed using descriptive statistics and comparative analyses of participants’ test scores and design outputs. The results indicate substantial improvements in participants’ understanding of branding principles, design aesthetics, and digital literacy. Quantitatively, the average test score increased from 9.1 in the pre-test to 10.0 in the post-test, and many participants successfully redesigned their product packaging and began using social media more systematically for promotional purposes. As a result, MSME owners developed clearer product identities, more attractive packaging, and more consistent online engagement. Overall, the program demonstrates that short-term, community-based interventions can effectively enhance MSME competitiveness and digital readiness while supporting sustainable local economic growth. These findings underscore the importance of integrating creativity, technology, and community participation in MSME empowerment initiatives.
Peran Inovasi dalam Menghubungkan dan Memperkuat Hubungan Manajemen Risiko Perusahaan dengan Kinerja UMKM di Indonesia Ferdiansyah Pratama; Nia Lorenza Br Sinuhaji; Dewi Leonita Sari; Alvianus Kristian Sumual
Journal of Economics, Management, and Accounting Vol 1 No 1 (2025): July: Scripta Economica: Journal of Economics, Management, and Accounting
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/7chb4p65

Abstract

Piutang merupakan salah satu akun krusial dalam laporan keuangan perguruan tinggi karena berasal dari biaya pendidikan, layanan akademik, dan kerja sama institusional yang apabila tidak dikelola secara efektif dapat meningkatkan risiko ketidakwajaran saldo serta menyebabkan salah saji material. Penelitian ini bertujuan menganalisis prosedur audit atas ketidakwajaran piutang pada perguruan tinggi melalui studi kasus pada Kantor Akuntan Publik (KAP) Ramdany guna menggambarkan langkah-langkah audit dalam memastikan kewajaran penyajian akun piutang. Penelitian menggunakan metode deskriptif eksploratif dengan teknik pengumpulan data berupa observasi langsung proses audit serta telaah dokumen audit, laporan keuangan, dan kertas kerja pemeriksaan, kemudian dianalisis secara kualitatif. Hasil penelitian menunjukkan bahwa KAP Ramdany menerapkan prosedur audit substantif dan analitis untuk menguji asersi eksistensi, kelengkapan, hak dan kewajiban, penilaian, serta penyajian piutang dan menemukan ketidakwajaran pada saldo piutang mahasiswa nonaktif yang belum dicadangkan maupun diklasifikasikan secara tepat sehingga menimbulkan overstatement aset lancar. Atas temuan tersebut auditor memberikan opini wajar dengan pengecualian dan merekomendasikan penguatan sistem pengendalian internal, pembaruan kebijakan pencadangan piutang, peningkatan efektivitas penagihan, dan digitalisasi sistem pencatatan.
Co-Authors Alvianus Kristian Sumual Ferdiansyah Pratama Hairul Irawan Irma Fitria Kayla Salbina Zahra M. Daffa Rivaldy Darwis Mega Silfiani Michell Patricia Nadya Alivia Raaph Nia Lorenza Br Sinuhaji Nur Annisa Rianto Padli Sunrie Kristella Lastiur