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All Journal Manajemen Sumber Daya Manusia Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JISIP: Jurnal Ilmu Sosial dan Pendidikan Jurnal Ilmu Manajemen dan Akuntansi Terapan JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan) Reswara: Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian kepada Masyarakat Nusantara Prima Abdika: Jurnal Pengabdian Masyarakat JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Transekonomika : Akuntansi, Bisnis dan Keuangan AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Pengabdian Bukit Pengharapan Jejak: Jurnal Ekonomi dan Kebijakan Jurnal Analisis Bisnis Ekonomi
Astutik, Erni Puji
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Ketidakpastian Lingkungan, Sistem Akuntansi Manajemen dan Kinerja Manajerial: Dampak Pandemi Covid-19 Pada UKM Batik Solo Astutik, Erni Puji
JURNAL MANAJEMEN SUMBER DAYA MANUSIA Vol. 14 No. 2 (2020)
Publisher : Universitas Slamet Riyadi

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of environmental uncertainty on managerial performance mediated by management accounting system during the Covid-19 pandemic. This study takes SMEs  of batik business in Solo as an object, using sample of 107 manager. The sampling technique using purposive sampling. Hypothesis testing using path analysis and Sobel test. The results showed that environmental uncertainty has a significant positive effect on management accounting system and managerial performance, management accounting system has a significant positive effect on managerial performance, and management accounting systems mediates the effect of environmental uncertainty on managerial performance.
Implementasi Sosial Media Dan Festival Agro Wisata Untuk Meningkatkan Penjualan Durian Dan Olahan Ketela Candimulyo Magelang Menggunakan Strategi Marketing 10P Rokhaniyah, Siti; Nilasari, Ayunda Putri; Retnosari, Retnosari; Astutik, Erni Puji; Fahadha, Rizqa Ula; Tyasningwuri, Elisabeth Meidiana; Mukaromah, Fili
Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT) Vol. 14 No. 2 (2023): Jurnal Ilmu Manajemen dan Akuntansi Terapan (JIMAT)
Publisher : Sekolah Tinggi Ilmu Ekonomi Totalwin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36694/jimat.v14i2.470

Abstract

This study aims to measure the effectiveness of implementing social media to increase sales of durian and processed cassava in Candimulyo District, Magelang Regency using the 10P marketing strategy. This is a field research, with primary data from interviews and distributing questionnaires. The sample consisted of 40 sellers of durian and processed cassava. Data analysis was carried out by validity and reliability test, t-test, N-gain formula, multiple regression analysis, and analysis of qualitative data to strengthen the results of quantitative analysis. The results of the data analysis show: 1) there is a difference in the nominal income in the conditions before and after the implementation of the 10P marketing strategy 2) the implementation of the 10P marketing strategy to increase income is quite effective (moderate effectiveness category) 3) of the 10 elements of the 10P marketing mix, 8 of them has a positive effect on increasing income (product, promotion, professional, people, public, power, pressure, and performance), while price and place, statistically, have no effect on income 4) agro-tourism festivals are quite effective as media promotions and efforts to increase durian sales 5) social media is the most popular means of promotion, because of its convenience and affordability.
ANALISIS FAKTOR YANG MELATARBELAKANGI KONSOLIDASI DI PT. BANK MANDIRI (PERSERO) TBK Saputri, Septia Ragil; Liyani, Yolanda Afri; Astutik, Erni Puji
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 3 No. 3 (2023): May 2023
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v3i3.417

Abstract

After more than 2 years, Indonesia was hit by the Covid-19 pandemic, along with the decline in Covid-19 cases and a transition period, namely the easing of policies issued by the government aimed at starting the national economy. In this transition period, creative MSME actors must continue to struggle and take advantage of opportunities so that the business they run can survive and even develop. This study intends to find out how much impact and utilization it has on the creative economy, both creative economy products and policies issued by the government during the Covid-19 transition period. This research or research uses a qualitative approach. The data in this study used primary data and secondary data, secondary data was obtained through interviews, while secondary data to strengthen the first data used journal articles, and trusted websites, namely government sites. This study shows that there are various impacts of the creative economy on the sustainability of MSMEs in this transition period, both from policies and products that are the goals of MSME development in Indonesia.
ANALISIS PENGARUH PAJAK HOTEL DAN RESTORAN TERHADAP PENDAPATAN ASLI DAERAH (PAD) PADA PEMERINTAH KOTA BANDUNG Arini, Sulistyo; Astutik, Erni Puji
JISIP: Jurnal Ilmu Sosial dan Pendidikan Vol 7, No 1 (2023): JISIP (Jurnal Ilmu Sosial dan Pendidikan) (Januari)
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/jisip.v7i1.4286

Abstract

Hotel taxes and restaurant taxes are two types of local taxes, and the potential to encourage regional development is growing as policies increasingly pay attention to supporting elements such as the service industry, development and tourism. The purpose of this study was to determine the effect of hotel and restaurant taxes on local revenue in the city of Bandung. Qualitative research methods are descriptive and aim to enable researchers to describe research in a systematic, detailed, and in-depth manner and uncover the implications of facts. Data collection techniques were carried out through observation of the financial reporting website of the Regional Taxation Agency (BAPENDA) Bandung City. The partial test results show that the hotel tax has no partial effect on Bandung City Original Revenue. While the test results partially affect the restaurant tax, the restaurant tax partially affects the local revenue of the city of Bandung. Therefore, both hotel tax and restaurant tax have an impact on Bandung City's original income at the same time.
Analisis Faktor Keberhasilan Usaha pada Wirausahawan Mahasiswa dan Alumni di Perguruan Tinggi Nurul, Ari Nurul Fatimah; Astutik, Erni Puji; Surytimur, Kartika Pradana; Priyono, Nuwun; Panggiarti, Endang Kartini
JPEK: Jurnal Pendidikan Ekonomi dan Kewirausahaan Vol 8 No 3 (2024): JPEK (Jurnal Pendidikan Ekonomi dan Kewirausahaan)
Publisher : Universitas Hamzanwadi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29408/jpek.v8i3.27104

Abstract

Many college alumni prepare themselves to look for job vacancies rather than preparing to create entrepreneurship. The aim of this research is to explain the success factors of student and alumni entrepreneurs in higher education. Quantitative research is a research design whose source is primary data. The data comes from a questionnaire distribution. Samples were obtained from students and alumni who had taken entrepreneurship courses at the university. Data analysis was carried out using validity and reliability tests to test the questionnaire, while hypothesis testing was carried out using the classic assumption test. After processing the data, the results are that capital variables, social networks, business income, and infrastructure have an influence on business success. Other variables, namely business management training and university support, have no effect on business success.
STRATEGI COACHING CLASS DALAM MENINGKATKAN KREATIVITAS DAN INOVASI PRODUK OLAHAN SUMBER DAYA LOKAL UMKM ENTERPRENEUR MUDA KOTA MAGELANG Nilasari, Ayunda Putri; Retnosari, Retnosari; Astutik, Erni Puji
Jurnal Pengabdian Bukit Pengharapan Vol. 4 No. 1 (2024)
Publisher : LPPM Institut Teknologi dan Bisnis Kristen Bukit Pengarapan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61696/jurdian.v4i2.473

Abstract

Vocational high school students and Untidar students are conditioned to have an independent spirit and are directed to be creative in teaching and learning activities, therefore it is expected that Vocational high school students and Untidar students can prepare themselves to face changes by maximizing cooking class training activities as an effort to be ready to face changes in the era of globalization and the digital era. With this activity, it is expected to help direct Vocational high school students and Untidar students as part of the millennial generation, in addition to increasing their insight to become a millennial generation that is in accordance with the ideals as the successors of the nation in the future to reduce unemployment, also helping them find the best solution for how to prepare themselves to become a millennial generation that can face increasingly competitive challenges in the era of globalization and the digital era to support the increase in the variety of processed and nutritional products based on local resources. In accordance with our expectations as one part of the educators and mentors of the younger generation; it feels like the tasks we have to do are not enough. There are still many tasks and responsibilities waiting in the future that are closely related to educating and creating the next generation of this nation who will be able to compete in the era of globalization and towards the creative, innovative and independent digital era 4.0 and 5.0.
PELATIHAN PEMBUKUAN DAN E-COMMERCE PADA “PEKNIK” (PEMBUATAN KUE UNIK) DESA BALESARI DI ERA EKONOMI DIGITAL Astutik, Erni Puji; Nilasari, Ayunda Putri; Retnosari, Retnosari
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (481.14 KB) | DOI: 10.36600/.v6i1.133

Abstract

Desa Balesari terletak di Kecamatan Windusari Kabupaten Magelang merupakan desa binaan Universitas Tidar sejak tahun 2009. Di Desa Balesari beberapa pelaku UMKM yang usahanya menjadi mata pencariannya, seperti usaha kayu, pengrajin dan pembuat kue. Khusus pembuatan kue basah dan kering terdapat 2 pelaku UMKM yang masih sederhana dan perlu dikembangkan agar meningkatkan usaha serta labanya. Kesederhanaan pada pelaku UMKM kue basah dan kering tersebut meliputi pencacatan maupun pembukuan yang belum sesuai dengan standart akuntansi serta jenis usahanya, kue basah yang penyajian maupun topingnya masih belum ada kreatifitasnya untuk lebih menarik minat beli, serta pemasaran kue kering yang masih terbatas di desa Balesari. PEKNIK merupakan pelatihan bagi home industry aneka snack, kue basah dan kue kering yang terdapat di desa Balesari, Kecamatan Windusari, Kabupaten Magelang. Desa Balesari sendiri memiliki dua home industry yang bergerak dalam bidang tersebut. Kendala terbesar dalam bisnis ini adalah pemilik belum bisa melakukan pembukuan yang tepat untuk usahanya, kreasi toping yang masih sederhana, dan pemasaran produk kue kering yang masih sebatas desa Balesari. Pemilik menginginkan dapat memasarkan produk kue dalam jangkauan yang lebih luas sehingga dapat mengembangkan usaha yang dimilikinya. Pengabdian yang telah dilaksanakan membantu penyusunan pencatatan/pembukuan yang tepat, pelatihan aneka ragam toping yang kekinian dan unik serta pemasaran produk kue kering melalui e-commerce/ media sosial dengan prosedur pendaftaran ke beberapa startup diantaranya: buka lapak, tokopedia dan shopee. Keywords:pembukuan, kreasi toping, e-commerce
SOSIALISASI PENTINGNYA LEMBAGA KEUANGAN MIKRO BAGI USAHA MENENGAH KECIL MIKRO DESA BALESARI, KEC. WINDUSARI, KAB. MAGELANG Iswanaji, Chaidir; Astutik, Erni Puji; Panggiarti, Endang Kartini
JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Vol 1, No 1 (2020): JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA
Publisher : STIE Atma Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (468.043 KB) | DOI: 10.36600/.v6i1.134

Abstract

Pelaksanaan PKM difokuskan di Desa Balesari yang merupakan desa binaan Universitas Tidar. Mata pencaharian sebagian besar penduduk Desa Balesari adalah petani. Perdagangan dan industri kerajinan dan makanan, merupakan mata pencaharian yang mulai banyak dilakukan oleh penduduk untuk meningkatkan pendapatannya. Terdapat sekitar 30 industri kerajinan dan makanan yang sudah memulai usaha dalam beberapa tahun terakhir Dari jumlah tersebut, dibagi menjadi 5 kelompok industri rumahan, yang sudah terbagi dalam klasifikasi kerajinan tertentu. Keberadaan UMKM di Desa Windusari belum dikelola dengan maksimal, sehingga perlu dilakukan penyuluhan dalam rangka memberikan motivasi guna pemberdayaan UMKM.UMKM yang ada belum mengenal pembukuan usaha guna mendukung pemberdayaan UMKM untuk dapat berkembang lebih optimal serta kurangnya pengetahuan masyarakat Desa Balesari dalam memahami peran Lembaga Keuangan Mikro. Adapun target dan luaran dalam kegiatan pengabdian ini adalah: 1) Publikasi ilmiah di jurnal/prosiding, 2) Memberikan ketrampilan dan meningkatkan : (a) keahlian dalam bidang UMKM, (b) keahlian dalam menjalankan usaha, (c) LKM, (d) keahlian dalam pembukuan LKM. Tujuan pengabdian yang dilaksanakan yakni menyampaikan ilmu bidang akuntansi serta motivasi masyarakat dalam memberdayakan UMKM yang sudah ada maupun membuka peluang UMKM yang baru, melatih dan mendampingi masyarakat dalam melakukan pembukuan UMKM, memotivasi dan mendorong perlunya pembentukan LKM serta membimbing berkas-berkas yang diperlukan pada pembukuan LKM. Materi sosialisasi dan penyuluhan berkaitan dengan UMKM dan LKM serta bagaimana model administrasi dokumen pendukung dalam pengelolaan keuangan usaha mandiri. Model administrasi dokumen pendukung ini akan sangat membantu dalam rangka meningkatkan pengelolaan keuangan yang dilakukan dengan baik. Keyword: Pembukuan, adminstrasi, LKM
Pelatihan Manajemen Keuangan Berbasis Software Akuntansi Untuk BUMDES Dalam Mengelola Wisata Jalan Tol. Ratnasari, Emma Dwi; Arifah, Siti; Retnosari, Retnosari; Astutik, Erni Puji; Nilasari, Ayunda Putri; Rokhaniyah, Siti
Reswara: Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2025)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v6i2.6159

Abstract

Desa Wonolelo di Kecamatan Sawangan, Kabupaten Magelang, memiliki potensi wisata yang cukup menjanjikan melalui destinasi Jalan Tol Kahyangan. Namun, dalam pengelolaannya, BUMDes "Mekar Sembada Mulya" masih menghadapi berbagai kendala, terutama dalam pencatatan keuangan yang belum sistematis dan minimnya pemahaman tentang manajemen keuangan berbasis digital. Permasalahan ini menghambat optimalisasi pendapatan dan keberlanjutan pengelolaan kawasan wisata tersebut. Menanggapi hal tersebut, program pengabdian masyarakat ini dilaksanakan untuk meningkatkan literasi keuangan dan keterampilan manajemen keuangan digital bagi pengelola BUMDes. Program pengabdian masyarakat ini dirancang guna memperluas pemahaman masyarakat dalam literasi keuangan dan keterampilan manajemen keuangan di BUMDes "Mekar Sembada Mulya", khususnya dalam pengelolaan kawasan wisata Jalan Tol Kahyangan. Melalui program pelatihan berbasis perangkat lunak akuntansi, peserta dilatih untuk memahami dasar-dasar akuntansi dan penggunaan teknologi dalam pencatatan keuangan. Metode yang digunakan adalah pendekatan campuran, yang mencakup penilaian kuantitatif pra dan pasca pembinaan serta interviu kualitatif dengan partisipan dan pemangku kepentingan. Pelatihan ini menghasilkan peningkatan yang substansial dalam pemahaman akuntansi serta penggunaan perangkat lunak, serta umpan balik positif mengenai relevansi materi pelatihan. Meskipun demikian, tantangan dalam pengelolaan kegiatan pariwisata masih perlu diatasi. Rekomendasi untuk keberlanjutan praktik manajemen keuangan yang baik mencakup pelatihan tindak lanjut dan pengembangan modul yang lebih spesifik. Kegiatan ini berpotensi menjadi contoh bagi inisiatif sejenis di daerah lain, mendukung pengelolaan dana desa yang lebih efektif. Dengan demikian kegiatan ini diharapkan menjadi model yang dapat direplikasi di wilayah desa lain untuk mendukung tata kelola keuangan desa yang lebih transparan dan akuntabel.  
Determinants of the poor household decision to own Micro-Small Enterprise (MSEs) Prijanto, Whinarko Juli; Sugiharti, Rr. Retno; Khabibah, Nibras Anny; Astutik, Erni Puji
JEJAK Vol. 17 No. 1 (2024): March 2024
Publisher : Universitas Negeri Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15294/jejak.v17i1.3160

Abstract

Household empowerment is an effort to increase family income, especially for poor households. Entrepreneurial activities in the household are expected to encourage independence and social mobility in poor households. This novel research analysed the decision-making behaviour of households owning a business through the probability function of micro and small business owners in poor households in Magelang City. The study will have implications for the design of policy planning related to poverty alleviation, especially regarding increasing entrepreneurship in poor households. Using the 2019 SUSEE database obtained from the Government of Magelang, this study can be concluded that the higher the age and education of the head of a household the greater the opportunity to decide to own a business. The main factor that encourages poor households to own a business is the ease of access to capital. The research findings show that households that have access to credit are proven to be more motivated to own a business. In addition, the more dominant family members have cell phones, the more likely a household is to own a business. From this research, the policy implications that can be carried out are intensifying and ease of providing business capital for micro-enterprises, providing training and coaching, especially in starting businesses for poor households based on simple technology. Owning MSEs has the potential and opportunity to improve the welfare of poor households through business ownership in the form of micro and small businesses.
Co-Authors Arini, Sulistyo Chaidir Iswanaji Diah Agustina Prihastiwi Emma Dwi Ratnasari Endang Kartini Panggiarti Hutabarat, Juniarta Fransiska Liyani, Yolanda Afri Mukaromah, Fili Nibras Anny Khabibah Nilasari, Ayunda Putri Nurul, Ari Nurul Fatimah Nurwulian, Zain Nuwun Priyono Prijanto, Whinarko Juli Retnosari Retnosari, Retnosari Rizqa Ula Fahadha Saputri, Septia Ragil Siti Arifah Siti Rokhaniyah Sugiharti, Rr. Retno Surytimur, Kartika Pradana Tyasningwuri, Elisabeth Meidiana Yulida Army Nurcahya