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PELATIHAN PENYUSUNAN ANGGARAN KAS BAGI HOME INDUSTRI MAKANAN DAN MINUMAN DI KOTA PALEMBANG Gozali, Efva; Sari, Rela; Hamzah, Ruth Samantha; Nurullah, Asfeni
Jurnal Abdimas Musi Charitas Vol. 6 No. 2 (2022): Jurnal Abdimas Musi Charitas Volume 6, Nomor 2, Desember 2022
Publisher : Universitas katolik Musi Charitas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32524/jamc.v6i2.712

Abstract

This community service activity aims to determine the importance of budgeting, types and functions of cash, the purpose of preparing a cash budget, sources and uses of cash, factors that influence the preparation of a cash budget, the application of budgeting and cash budgeting methods to the Home Industry of Food and Beverage in Palembang City, of South Sumatra. The method used is lectures and discussions accompanied by the provision of simulations and mentoring for four months (August – November 2022). The visit was in the form of providing training materials which were given three times at different times. The results of this activity indicate that after being given training the Home Industry of food and beverage with knowledge of cash is accompanied by how to prepare and implement it.
PERFORMANCE OF SMALL BUSINESSES: DOES SUSTAINABILITY REPORTING ISSUE MATTER? Gozali, Efva; Hamzah, Ruth; Ferina, Ika; Annisa, Mutiara; Toruan, Antonius
JRAK Vol 16 No 1 (2024): April Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v16i1.10188

Abstract

Sustainability reporting serves as a valuable tool to demonstrate how a business addresses economic and environmental challenges. This study investigates the influence of age, size and sustainability reporting comprehension of Micro, Small, and Medium-sized Enterprises (MSMEs) on their performance. From a certain population, 40 MSMEs were successfully collected as samples. Logistic regression was employed as the data analysis method. The results reveal that the age do not affect performance, meanwhile size positively affects performance. Moreover, it is found that sustainability reporting comprehension negatively affects performance of MSMEs. The results of this study contribute to bridge the literature gap in the scope of sustainability reporting for MSMEs. In addition, it offers support for the adoption of sustainability reporting standards for MSMEs as a specific sector.