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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi IQTISHODUNA EL-MUHASABA El Dinar Jurnal Ekonomi Modernisasi Jurnal Riset Mahasiswa Akuntansi (JRMA) Assets : Jurnal Ekonomi, Manajemen dan Akuntansi KEUNIS Liquidity: Jurnal Riset Akuntansi dan Manajemen Jurnal RAK (Riset Akuntansi Keuangan) Jurnal Akuntansi JBMP (Jurnal Bisnis, Manajemen dan Perbankan) JPM (Jurnal Pemberdayaan Masyarakat) MBR (Management and Business Review) Jurnal Riset Pendidikan Ekonomi Syntax Literate: Jurnal Ilmiah Indonesia SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Jurnal Penelitian Teori & Terapan Akuntansi (PETA) Jurnal AKSI (Akuntansi dan Sistem Informasi) Distribusi ISOQUANT : Jurnal Ekonomi, Manajemen dan Akuntansi Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Ilmiah Akuntansi Manajemen Organum: Jurnal Saintifik Manajemen dan Akuntansi Kajian Akuntansi Syntax Idea Jurnal Akuntansi Jurnal Ilmiah Akuntansi Peradaban Action Research Literate (ARL) Co-Value : Jurnal Ekonomi, Koperasi & Kewirausahaan BISMA (Bisnis dan Manajemen) Perbanas Journal of Islamic Economics and Business Jurnal Pengabdian Masyarakat Bhinneka Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) JRAP (Jurnal Riset Akuntansi dan Perpajakan) Jurnal Pengabdian Masyarakat Bangsa Jurnal Akuntansi Neraca Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam At-Tawazun, Jurnal Ekonomi Syariah JAS (Jurnal Akuntansi Syariah)
Setiyowati, Supami Wahyu
Akuntansi, Fakultas Ekonomika Dan Bisnis, Universitas PGRI Kanjuruhan Malang, Indonesia
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Pendampingan Pengelolaan Keuangan Sederhana pada Usaha Mikro Snack Semprong untuk Meningkatkan Kinerja Usaha Asna Asna; Supami Wahyu Setiyowati; Dimas Emha Amir Fikri Anas; Kowiyanto Kowiyanto
Jurnal Pengabdian Masyarakat Bangsa Vol. 4 No. 5 (2026): Juli
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmba.v4i5.4766

Abstract

Pengelolaan keuangan yang belum dilakukan oleh pelaku usaha mikro menjadi kendala utama yang dihadapi, termasuk pada UMKM snack semprong. Rendahnya literasi keuangan terlihat dari belum ada pencatatan transaksi yang sistematis, serta belum tersusunnya laporan laba-rugi sederhana menyebabkan pelaku usaha mengalami kesulitan dalam mengevaluasi kinerja usaha dan mengambil keputusan bisnis. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas pengelolaan keuangan UMKM melalui pelatihan dan pendampingan pembukuan sederhana berbasis buku kas yang terintegrasi dengan aktivitas produksi dan penjualan. Metode yang digunakan adalah pendekatan partisipatif yang meliputi tiga tahapan, yaitu identifikasi kondisi awal melalui observasi dan wawancara; pelatihan pengelolaan keuangan sederhana; serta pendampingan implementasi pencatatan transaksi dan penyusunan laporan laba-rugi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman mitra mengenai literasi keuangan, kemampuan melakukan pencatatan transaksi secara lebih sistematis, kemampuan menyusun laporan laba-rugi sederhana, serta meningkatnya kesadaran dalam memisahkan keuangan usaha dan keuangan pribadi. Pendampingan berbasis praktik langsung juga berhasil membangun kebiasaan pencatatan keuangan yang lebih tertib sehingga informasi keuangan dapat dimanfaatkan sebagai dasar evaluasi kinerja dan pengambilan keputusan usaha. Program ini memberikan kontribusi terhadap peningkatan kapasitas manajerial pelaku usaha serta mendukung keberlanjutan daya saing UMKM.
Peningkatkan Value Added dan Market Orientation Olahan Varian Jamur UMKM Cahaya Putra di Kabupaten Malang Yoyok Seby Dwanoko; Supami Wahyu Setiyowati; Roni Alim Ba'diya Kusufa
Jurnal Pemberdayaan Masyarakat Vol 8 No 1 (2023): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i1.7707

Abstract

Small and medium-sized enterprises (SMEs) Cahaya Putra as partners are located on Jl Masjid Arosidin Genengan Village, Pakisaji District, Malang Regency, East Java Province. The partner runs its business for 7 years, starting in 2015 until now. The production process carried out by partners still traditionally uses simple equipment. The type of processed mushroom food is still one product, namely mushroom chips. The taste is also still one taste, namely original. The packaging is still a standard form of plastic wrap size 0.10 pillow shape only and is less attractive. Marketing reach is still an area in Malang only and has not been marketed online. The community service methods used are observation, interviews, program planning and preparation, implementation of activities, and program evaluation. The results obtained are to provide appropriate production equipment procurement solutions as needed by the partner, improved quality, and packaging models of products that have attractive market competitiveness. The community service team conducts training and mentoring on financial management, how to conduct market research, and production control management, development of product variants, making new flavor variations through processed types of food raw materials for mushrooms, and online digital marketing training.
Management control systems package, corporate governance, and SME’s performance in the context of Malaysia Irma Tyasari; Imran Arshad; Supami Wahyu Setiyowati
BISMA (Bisnis dan Manajemen) Vol. 16 No. 2 (2024)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v16n2.p261-296

Abstract

This research aims to empirically explore the extent to which organisational learning and product innovation explain the relationship between Management Control System (MCS) package, corporate governance, and organisational performance. This research used cluster sampling for data collection. Collected data from 369 managers/owners of small and medium enterprises (SMEs) in Malaysia were used to run partial least square (PLS) regression models and test research hypotheses. The deductive reasoning method is used to develop the theoretical framework. MCS package and corporate governance are positively associated with product innovation and organisational learning. The results reveal that MCS package, corporate governance, organisational learning, and product innovation are positively associated with organisational performance. Organisational learning and product innovation significantly mediate the MCS package, corporate governance, and organisational performance. This research signifies that SMEs managers/owners in Malaysia that MCS package, corporate governance, organisational learning, and product innovation significantly determine organisational performance. In order to boost its performance, they may consider financial and non-financial aspects. The Malaysian government uses the outcomes of this research for the betterment of SMEs in Malaysia.
Co-Authors Admadja, Shelly Agustine Alfinur Alfinur, Alfinur Alosiussibe, Katerina Liew Andri Fransiskus Gultom Annisa Nur Aini Anwar Made Anwar Made Asna Asna Asna Asna Asna, Asna Ati Retna Sari Ati Retna Sari Ati Retna Sari Aulia, Meisa Faiza AUNUR ROFIQ Avonia Linang, Margaretha Ayu, Eliza Sari Chin, Chang Shu Devi Hilda Bekti, Katharina Dewinson Didu Dima Diah Kusumaningrum Diah Diana Marta Dewi Dimas Emha Amir Fikri Anas Dimas Emha Amir Fikri Anas Dwita Sandra Pratiwi Elok Lailia Kumala Elok Lailia Kumala Emha Fikri Anas, Dimas Fauzan . Fauzan Fauzan Ferlia, Tias Monika Fernanda, Dea Afria Fernanda Fitri Andriani Gunur, Alfonsa Meltisiana Hari Lugis Purwanto Imran Arshad Indiraswari, Susmita Dian Irianto, Mochamad Fariz Irma Irma Tyasari Jaa, Emilianus Jamal Abdul Naser Karnika , Karnika Katharina Devi Hilda Bekti Kowiyanto Kowiyanto Kristina Sedyastuti Lely Diyas Asari Lilik Sri Hariani Liv Rahmanuzzahr Maimunah Maimunah Mangole, Robet Mardiana Mardiana Mardiana Mardiana Mardiana Mardiana Maria Verensiana Uhus Marten Luter Meliani Imanah Mia Eva Hamzah Mochamad Faris Irianto Mochamad Fariz Irianto Mochamad Fariz Irianto Nadillah, Fildzar Mahariah Nanang Purwanto Nandasari, Silvi Dwi Noer Azlinda Qomariah Qomariah R. Anastasia Endang Susilawati Retna Sari, Ati Retnasari, Ati Retno Wulandari Retno Wulandari Rini Astuti Risal Ali Fatoni Rita Indah Mustikowati Roni Alim Ba'diya Kusufa Roswita Mergia Rosyana, Risda Ayu Rukmana, Dewi Siti Safitri, Arifatul Sari, Maulita Setia, Marselina Saina Setia, Monika Shodiq Auludin Rafiqu Hidayah Sichke Dila Putri Sihasale, Debby Christin Slamet . Sofian, Abu Sri Wilujeng Sulistyo Sulistyo Sulistyo Sulistyo Suri, Alfiana Susmita Dian Indiraswari Susmita Dian Indraswari Taufan Adi Kurniawan, Taufan Adi Wahyu Trisanti Wahyuni, Ifa Widia Asri Nuraeni Wirshandono, Doni Wulandari, Tiara Yanti, Nanda Saputri Yogivaria, Doni Wirshandono Yovani Dalia Yoyok Seby Dwanoko Yuniar, Eva Meisa Zahro, Fatmawati