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All Journal Prosidia Widya Saintek Optimal: Jurnal Ekonomi dan Manajemen
Wahju Wulandari
Universitas Widya Gama Malang
Agriculture, Biological Sciences & Forestry Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Electrical & Electronics Engineering Engineering Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Social Sciences Transportation

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PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA SAMBAL MAMANI JAYA BERKAH KOTA MALANG Sodik Sodik; Khojanah Hasan; Wahju Wulandari; Anindya Roshifa Az Zahwa; Muhammad Ilman Nur Sangsongko
Prosidia Widya Saintek Vol. 5 No. 2 (2026)
Publisher : Universitas Widyagama Malang

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Abstract

Pengelolaan keuangan salah satu aspek penting untuk menjaga keberlanjutan usaha. Informasi keuangan sangat dibutuhkan untuk mengetahui arus kas, biaya, laba, dan posisi keuangan usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pengelola Sambal Mamani Jaya Berkah Kota Malang dalam melakukan pencatatan transaksi dan menyusun laporan keuangan sederhana yang mudah digunakan secara rutin. Metode pelaksanaan menggunakan pendekatan partisipatif secara bertahap yaitu identifikasi kebutuhan, penyusunan format pencatatan, penyuluhan, praktik langsung, melakukan pendampingan, dan evaluasi. Materi difokuskan pada pemisahan keuangan pribadi dan usaha, pencatatan penerimaan dan pengeluaran, pengelompokan biaya, rekapitulasi kas, penyusunan laporan laba rugi sederhana, serta pengenalan laporan posisi keuangan yang mengacu pada prinsip sederhana SAK EMKM. Hasil kegiatan menunjukkan bahwa pendampingan berbasis praktik lebih mudah diterima karena peserta langsung menggunakan transaksi usaha sebagai bahan latihan. Luaran utama kegiatan berupa format buku kas harian, rekap penjualan dan biaya, serta laporan laba rugi sederhana yang dapat digunakan secara berkelanjutan. Kegiatan juga menumbuhkan kesadaran bahwa pencatatan keuangan bukan sekadar kewajiban administratif, tetapi merupakan alat pengendalian dan dasar pengambilan keputusan usaha. Hasil evaluasi rata-rata skor kemampuan meningkat 1,86 meningkat menjadi 4,29 setelah pendampingan. Dengan demikian, terjadi peningkatan sebesar 2,43 poin atau sebesar 130,77%.
Pengaruh Kompensasi dan Komitmen Organisasional terhadap Kinerja Karyawan dengan Quality of Work Life sebagai Variabel Mediasi Stevania Viviani Sabu Namang; Survival Survival; Wahju Wulandari
OPTIMAL Jurnal Ekonomi dan Manajemen Vol. 6 No. 2 (2026): Juni: OPTIMAL: Jurnal Ekonomi dan Manajemen
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/optimal.v6i2.10717

Abstract

This study aims to examine the effect of compensation and organizational commitment on employee performance with quality of work life as a mediating variable at Sengkaling UMM, Malang City. This research employs a quantitative approach with an explanatory research design to explain the causal relationships among the variables studied. The population of this study consists of all employees of Sengkaling UMM, totaling 36 employees. The sampling technique used was total sampling, in which all members of the population were selected as research respondents. Data analysis was conducted using path analysis with the Partial Least Square–Structural Equation Modelling (PLS-SEM) approach through the SmartPLS application. The results indicate that compensation has a positive and significant effect on employee performance. Organizational commitment does not have a positive and significant effect on employee performance. Compensation has a positive and significant effect on quality of work life. Organizational commitment also has a positive and significant effect on quality of work life. Furthermore, quality of work life has a positive and significant effect on employee performance. In addition, quality of work life mediates the relationship between compensation and employee performance, as well as the relationship between organizational commitment and employee performance.
Co-Authors Anindya Roshifa Az Zahwa Khojanah Hasan Muhammad Ilman Nur Sangsongko Sodik Sodik Stevania Viviani Sabu Namang Survival Survival