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Pelatihan Perhitungan Biaya Bahan Baku Dalam Pengambilan Keputusan Menerima atau Menolak Pesanan Pada UMKM di Kabupaten Muaro Jambi Friyani, Rita; Yuliana, Yuliana; Arisondha, Edy
Jurnal Karya Abdi Masyarakat Vol. 3 No. 1 (2019): Jurnal Karya Abdi Masyarakat
Publisher : LPPM Universitas Jambi

Tujuan pengabdian ini adalah untuk memberikan pelatihan perhitungan biaya bahan baku dalam pengambilan keputusan menerima atau menolak pesanan pada UMKM di Kabupaten muaro Jambi. Mitra dalam pengabdian ini adalah UMKM Budidaya Ikan Gurame Taufik di Desa Kota Karang Kecamatan Kumpeh Ulu Kabupaten Muaro Jambi . Pelatihan tersebut dilakukan dengan metode ceramah, tutorial dan diskusi yang dilaksanakan dalam satu hari. Diharapkan dengan adanya pelatihan tersebut, maka UMKM Budidaya Ikan Gurame Taufik di Desa Kota Karang Kecamatan Kumpeh Ulu Kabupaten Muaro Jambi mampu menggunakan akuntansi manajemen dalam hal ini perhitungan biaya bahan baku untuk mengambil keputusan menerima atau menolak pesanan yang meminta haga lebih rendah dari harga pasar dan pemesan berada jauh dari lokasi UMKM tersebut. Dengan diterimanya pesanan dalam jumlah besar maka pendapatan dari UMKM Budidaya Ikan Gurame Taufik di Desa Kota Karang Kecamatan Kumpeh Ulu Kabupaten Muaro Jambi diharapkan akan meningkat.

Impact Analysis of Millennial Financial Literacy and Digital Ecosystem Collaboration on Operational Efficiency and Financial Performance of Start-ups in Jakarta Nampira, Ardi Azhar; Apriyanto, Apriyanto; Arisondha, Edy
West Science Interdisciplinary Studies Vol. 3 No. 05 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i05.1903

This study investigates the impact of Millennial Financial Literacy and Digital Ecosystem Collaboration on Operational Efficiency and Financial Performance in Jakarta-based startups. Using quantitative analysis with 180 samples and Structural Equation Modeling - Partial Least Squares (SEM-PLS), the research identifies significant positive relationships among the variables. Millennial Financial Literacy enhances decision-making and resource allocation, driving operational efficiency and financial performance. Digital Ecosystem Collaboration is shown to have the strongest effect on operational efficiency and financial performance, emphasizing its role in fostering innovation and efficiency. The findings highlight operational efficiency as a critical mediator, bridging financial literacy, collaboration, and financial outcomes. Practical implications include fostering financial education and leveraging ecosystem partnerships for startups to achieve holistic growth. These results contribute to the literature on digital entrepreneurship and provide actionable insights for startup managers.

Impact Analysis of Millennial Financial Literacy and Digital Ecosystem Collaboration on Operational Efficiency and Financial Performance of Start-ups in Jakarta Nampira, Ardi Azhar; Apriyanto, Apriyanto; Arisondha, Edy
West Science Interdisciplinary Studies Vol. 3 No. 05 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i05.1903

This study investigates the impact of Millennial Financial Literacy and Digital Ecosystem Collaboration on Operational Efficiency and Financial Performance in Jakarta-based startups. Using quantitative analysis with 180 samples and Structural Equation Modeling - Partial Least Squares (SEM-PLS), the research identifies significant positive relationships among the variables. Millennial Financial Literacy enhances decision-making and resource allocation, driving operational efficiency and financial performance. Digital Ecosystem Collaboration is shown to have the strongest effect on operational efficiency and financial performance, emphasizing its role in fostering innovation and efficiency. The findings highlight operational efficiency as a critical mediator, bridging financial literacy, collaboration, and financial outcomes. Practical implications include fostering financial education and leveraging ecosystem partnerships for startups to achieve holistic growth. These results contribute to the literature on digital entrepreneurship and provide actionable insights for startup managers.

FEB Campaign to International Travelers For Social and Culture Tourism Village in Banten Kambara, Roni; Pratiwi, Refi; Supriadi , Adih; Arisondha, Edy
MOVE: Journal of Community Service and Engagement Vol. 4 No. 4 (2025): March 2025
Publisher : EQUATOR SINAR AKADEMIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54408/move.v4i4.479

This activity was held to introduce Banten Culture and Tourism to foreign tourists visiting Toraja. Introducing Banten tourism to tourists, especially foreign tourists, has strategic goals in various aspects. Banten, which has a wealth of culture, history, and nature, can be an interesting destination if introduced properly. In addition, this activity is also in order to build networks and increase exposure of tourist destinations globally.In accordance with these objectives, this activity has been carried out smoothly. Factors causing the success and smoothness of this activity include support and cooperation from various parties (stakeholders). The mission of promoting/introducing Culture and Tourism in Banten to foreign tourists was carried out well, namely being conveyed to them, the foreign tourists. It is hoped that with this activity, foreign tourists can also come to Banten, enjoy the beauty of Banten tourism, so that Banten can be more widely known.

Green Innovation Meets Artificial Intelligence: The Strategic Function of Intellectual Capital in Emerging Economies: Inovasi Hijau Berpadu dengan Kecerdasan Buatan: Fungsi Strategis Modal Intelektual di Negara-Negara Berkembang Wahyudi, Tri; Arisondha, Edy; Solihat, Hana; Titiantono, Aliffa Rhevalina
Economic and Education Journal (Ecoducation) Vol. 7 No. 2 (2025): Economic and Education Journal (Ecoducation)
Publisher : Pendidikan Ekonomi, Universitas Insan Budi Utomo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33503/ecoducation.v7i2.1581

Penelitian ini mengkaji pengaruh inovasi produk ramah lingkungan dan adopsi kecerdasan buatan (AI) terhadap keunggulan bersaing, dengan menekankan peran moderasi dari intellectual capital (IC). Mengacu pada pendekatan Resource-Based View (RBV), studi ini mengeksplorasi bagaimana perusahaan mengubah aset tidak berwujud menjadi kapabilitas strategis sebagai respons terhadap tekanan keberlanjutan dan transformasi digital. Survei dilakukan terhadap 150 manajer dari 60 perusahaan manufaktur di Indonesia, dan data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Hasil penelitian menunjukkan bahwa inovasi hijau dan adopsi AI berpengaruh signifikan dan positif terhadap keunggulan bersaing. Selain itu, intellectual capital memperkuat pengaruh inovasi hijau, meskipun tidak menunjukkan efek moderasi yang signifikan terhadap adopsi AI. Temuan ini menekankan pentingnya sumber daya berbasis pengetahuan khususnya modal manusia, struktural, dan relasional dalam mewujudkan manfaat strategis dari inovasi. Meskipun AI menawarkan nilai strategis, dampaknya lebih bergantung pada kesiapan organisasi dan infrastruktur digital dibandingkan dengan bentuk IC tradisional. Studi ini memberikan kontribusi teoritis terhadap RBV dengan menunjukkan interaksi antara kapabilitas internal dan strategi inovasi di pasar negara berkembang. Implikasi praktisnya adalah bahwa perusahaan perlu berinvestasi tidak hanya pada inovasi, tetapi juga pada pengembangan sistem pengetahuan internal untuk memperkuat daya saing jangka panjang. Keterbatasan penelitian ini terletak pada desain cross-sectional dan pengukuran IC yang masih konvensional. Penelitian selanjutnya disarankan untuk mengeksplorasi efek jangka panjang dan mengembangkan dimensi IC berbasis digital.

Analysis of the Role of Sharia Product Innovation and Service Digitalization on Customer Satisfaction and Loyalty in West Java Islamic Banks Judijanto, Loso; Arisondha, Edy; Arini, Rani Eka
West Science Social and Humanities Studies Vol. 2 No. 09 (2024): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v2i09.1284

This study examines the influence of Sharia Product Innovation and Service Digitalization on Customer Satisfaction and Customer Loyalty in Islamic banks in West Java. Using a quantitative research approach, data were collected from 230 respondents through a structured survey, with responses measured using a 5-point Likert scale. The analysis was conducted using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) to test the proposed hypotheses. The findings indicate that both Sharia Product Innovation and Service Digitalization significantly enhance Customer Satisfaction, which in turn positively influences Customer Loyalty. While product innovation has a stronger effect on satisfaction, both factors contribute meaningfully to loyalty. Customer Satisfaction serves as a critical mediator in the relationship between these variables and loyalty. The study provides practical insights for Islamic banks seeking to improve customer engagement and retention through innovation and digital service enhancements.

Exploring The Evolution And Impact Of Intellectual Capital On Organizational Performance: A Systematic Review Wahyudi, Tri; Arisondha, Edy; Nofianti, Nana; Utami Widyaningsih, Ika
Jurnal Trial Balance Vol. 3 No. 1 (2025)
Publisher : Jurnal Trial Balance

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jutriance.v3i1.136

This study systematically reviews the literature on intellectual capital (IC) and its impact on organizational performance, focusing on the interaction between human, structural, and relational capital. The purpose is to synthesize findings from recent studies and understand how these IC dimensions contribute to performance across different industries and regions. A comprehensive search was conducted in Scopus, resulting in 176 studies published between 2019 and 2024. The analysis reveals that human capital is critical for innovation and service quality in service sectors, structural capital enhances innovation in manufacturing, and relational capital drives market adaptation in emerging markets. The study also highlights the increasing role of digital transformation in reshaping IC management and its impact on performance. The findings underscore the need for a context-specific approach to managing IC, tailored to industry and regional characteristics. This review contributes to the understanding of IC’s role in organizational success and offers directions for future research, particularly regarding the integration of digital technologies and non-financial performance indicators.

ARRANGEMENTS OF REGIONAL TAXES AND POST REGIONAL LEVIES APPLICATION OF LAW NUMBER 1 OF 2022 CONCERNING FINANCIAL RELATIONS BETWEEN CENTRAL GOVERNMENT AND LOCAL GOVERNMENT Pratiwi, Refi; Arisondha, Edy
Management Science Research Journal Vol. 2 No. 4 (2023): November 2023
Publisher : PT Larva Wijaya Penerbit

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56548/msr.v2i4.89

Law Number 28 of 2009 concerning Regional Taxes and Regional Levies (PDRD) has now been revoked through Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Government. Law Number 1 of 2022 is enforced in order to allocate national resources systematically The Central Government and Regional Governments in Indonesia have brought several significant changes regarding the regulation of regional taxes and regional levies. This change aims to increase the efficiency and effectiveness of regional financial management and strengthen regional autonomy This new law redefines the division of income between the central and regional governments, including the types of taxes that are a source of regional income. Regional taxes include Land and Building Tax (PBB) and Motor Vehicle Tax (PKB), while regional levies include fees for services or services provided by the regional government. Law Number 1 of 2022 is an important step in fiscal reform in Indonesia, which aims to create a better balance between the authority of the central and regional governments, while increasing efficiency and transparency in regional financial management.

PELATIHAN KEWIRAUSAHAAN BERBASIS FINTECH KELOMPOK USAHA MIKRO DI DESA WISATA ANYAR SERANG BANTEN Sari, Titis Nistia; Supriadi, Adih; Arisondha, Edy
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 5, No 7 (2022): Martabe : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v5i7.2569-2574

Pengabdian pada masyarakat ini berupa Kegiatan yang dilakukan untuk memberdayakan warga Desa Bandulu, Kecamatan Anyar, Kabupaten Serang Banten dalam berwirausaha. Kelompok usaha mikro di Desa Wisata Anyar Serang Banten terdiri dari banyak Usaha mikro yang beraneka ragam jenis kewirausahaannya. Dalam pelaksanaannya ditekankan pada kewirausahaan berbasis Fintech yang akan dikembangkan oleh Kelompok Usaha Mikro di Desa Wisata Anyar. Diharapkan dengan penerapan Fintech yang dilakukan secara online, akan berdampak pada peningkatan pendapatan mereka. Hasil kegiatan pelatihan tersebut Kelompok Usaha Mikro Desa Wisata Anyar Serang Banten melalui fintech ada beberapa kelompok usaha mikro yang sudah bisa menggunakan alat pembayaran dengan barcode contohnya QR Code Dana. Walaupun Sebagian besar dari kelompok usaha mikro di Desa Wisata Anyar ada yang belum familiar dengan fintech. Dengan adanya potensi warga sekitar yang berada di desa wisata Anyar diharapkan dapat memajukan perekonomian di Kawasan itu.

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