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All Journal Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Al Dzahab
Amanda Bella Asyilla
Universitas Sultan Ageng Tirtayasa
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Public Health Social Sciences

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Pendampingan Sertifikasi Halal Berbasis Desa Budaya pada UMKM Kue Engkak dan Bolu Kuwuk di Kelurahan Pabean Tri Wahyudi; Ika Utami Widyaningsih; Amanda Bella Asyilla; Indy Syafa Arrahma; Edy Arisondha; Adih Supriadi
Jurnal Pemberdayaan Masyarakat Universitas Al Azhar Indonesia Vol 8, No 3 (2026): Agustus 2026
Publisher : Universitas Al Azhar Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36722/jpm.v8i3.5590

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan kesiapan sertifikasi halal pada dua mitra UMKM kuliner, yaitu Kue Engkak Hj. Munajah dan UMKM Bolu Kuwuk Bu Rogayah di Kelurahan Pabean, Kecamatan Purwakarta, Kota Cilegon, Banten. Permasalahan mitra meliputi rendahnya literasi halal, belum tertibnya dokumentasi bahan baku dan pemasok, belum tersusunnya Proses Produk Halal (PPH), keterbatasan pemahaman Sistem Jaminan Produk Halal (SJPH), kemasan sederhana, serta kendala penggunaan SIHALAL. Kegiatan ini melibatkan dua pelaku UMKM sebagai peserta utama. Metode pelaksanaan dilakukan melalui observasi awal, wawancara, pelatihan literasi halal, pre-test dan post-test, identifikasi bahan baku, penyusunan daftar pemasok, penyusunan dokumen SJPH dan PPH, pendampingan pengajuan SIHALAL, serta penyusunan rekomendasi informasi label dan rancangan penyempurnaan kemasan berbasis identitas desa budaya. Hasil kegiatan menunjukkan peningkatan skor literasi halal pada Mitra UMKM Kue Engkak dari 55 menjadi 85 atau meningkat 30 poin, sedangkan Mitra UMKM Bolu Kuwuk meningkat dari 50 menjadi 82 atau meningkat 32 poin. Selain itu, kegiatan ini menghasilkan tersusunnya daftar bahan dan pemasok, terpetakannya alur produksi, tersusunnya dokumen SJPH sederhana, serta meningkatnya kesiapan pengajuan sertifikasi halal. Kegiatan ini juga mendorong kesadaran mitra mengenai pentingnya kemasan informatif dan branding lokal untuk memperkuat kepercayaan konsumen.  Kata kunci: Literasi Halal, Pendampingan Masyarakat, Sertifikasi Halal, UMKM Pangan
Artificial Intelligence Adoption as a Mediator of AI Implementation and Financial Accounting Performance Edy Arisondha; Tri Wahyudi; Amanda Bella Asyilla; Indy Syafa Arrahma
Al Dzahab Vol. 7 No. 2 (2026): Al Dzahab: Journal of Economics, Management, Business and Accounting
Publisher : Institut Agama Islam Negeri Kerinci

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32939/2dqwxh52

Abstract

Purpose: This study examines how the implementation of Artificial Intelligence (AI) in financial accounting systems affects operational efficiency, data security, and workforce skills, with AI adoption as a mediating variable. Design/Methodology/Approach: This study uses a quantitative survey design involving 207 valid respondents from accounting and information technology professionals in Indonesian organizations that use AI-based financial accounting systems. Data were collected through a third-party survey center after a pilot test with 30 respondents. The data were analyzed using Partial Least Squares Structural Equation Modeling with bootstrapping. Findings: The results show that AI implementation has positive direct effects on operational efficiency, data security, and workforce skills. AI adoption significantly mediates the effects of AI implementation on operational efficiency and data security, but does not significantly mediate the effect on workforce skills. Research Implications: The findings show that AI adoption strengthens process and security outcomes, while workforce transformation requires structured training, practical experience, and job redesign. Future research should examine training quality, leadership support, learning culture, and technology readiness. The study contributes to accounting information systems literature by explaining AI adoption as a mediating mechanism, while providing practical insights for organizations implementing AI-based accounting systems.
Co-Authors Adih Supriadi Edy Arisondha Ika Utami Widyaningsih Indy Syafa Arrahma Tri Wahyudi