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PENGEMBANGAN KOMPETENSI DAN ORIENTASI KEWIRAUSAHAAN DALAM MENINGKATKAN KEUNGGULAN BERSAING UMKM DI DESA ANCARAN KECAMATAN KUNINGAN Masruroh, Rina; Maulana, Yasir; Komarudin, Munir Nur
JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA) Vol 3 No 2 (2025): JURNAL PENGABDIAN KEPADA MASYARAKAT (ADI DHARMA)
Publisher : ABISATYA DINAMIKA ISWARA PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58268/adidharma.v3i2.145

Abstract

This community service program aimed to enhance the entrepreneurial competence and orientation of Micro, Small, and Medium Enterprises (MSMEs) in strengthening their competitive advantage in Ancaran Village, Kuningan District. The primary issues faced by local MSMEs included a limited understanding of structured business planning, low utilization of digital marketing, and a lack of awareness regarding business legality. Through a participatory approach and practice-based training methods, participants were equipped with knowledge and skills related to the preparation of the Business Model Canvas (BMC), digital marketing strategies, and legal aspects of business operations. Evaluation was conducted using pre-tests and post-tests to assess the improvement in participants' understanding. The results showed a significant increase in knowledge and skills, with the average post-test scores rising by 34.9 points compared to the pre-test. These findings indicated that the program contributed positively to improving the readiness of MSMEs to compete more professionally and sustainably. The program also fostered collective awareness of the importance of innovation, digitalization, and legality as fundamental pillars of MSME competitiveness at the local level.
PENGUATAN KESADARAN DAN KEPATUHAN WAJIB PAJAK MELALUI EDUKASI DAN PELATIHAN PAJAK BUMI DAN BANGUNAN (PBB) DI DESA SUTAWINANGUN, KECAMATAN KEDAWUNG, KABUPATEN CIREBON Suhardi, Dadang; Komarudin, Munir Nur; Prayudi, Deri; Aprilyan, Devita; Hardiansyah, Dicky
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 3 (2025): PUBLICA: Jurnal Pengabdian Kepada Masyarakat
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v3i3.69

Abstract

Kegiatan pengabdian ini dilaksanakan di Desa Sutawinangun, Kecamatan Kedawung, Kabupaten Cirebon dengan tujuan meningkatkan kepatuhan serta kesadaran wajib pajak. Permasalahan rendahnya literasi pajak dan keterbatasan penggunaan teknologi digital menjadi tantangan utama. Melalui rangkaian sosialisasi, pelatihan, pendampingan, serta pemanfaatan aplikasi digital, masyarakat memperoleh pemahaman lebih baik tentang perhitungan dan pembayaran PBB. Dampak kegiatan ini terlihat dari peningkatan kepatuhan pajak, kepercayaan warga, serta terbentuknya Kelompok Kerja Pajak (KKP).
ANALISIS PERILAKU KONSUMTIF GENERASI Z di KABUPATEN KUNINGAN Komarudin, Munir Nur; Wiharno, Herma; Nugraha, Mr.; Masruroh, Rina; Amanah, Anisa Dwi
Indonesian Journal of Strategic Management Vol. 7 No. 2 (2024): Indonesian Journal of Strategic Management
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v7i2.10452

Abstract

This research aims to determine the influence of financial literacy, self-control and income on the consumer behavior of Generation Z in Kuningan Regency. The research method used in this research is the descriptive and verification method with a quantitative approach. The population of this study is all Generation Z in Kuningan Regency with a total of 184,884. The number of samples used the Slovin technique with sample collection using accidental sampling technique. The type of data used in this research is primary data by distributing questionnaires to 100 respondents. The results of this study show that (1) financial literacy, self-control and income have an effect on consumptive behavior (2) Financial literacy has a negative and significant effect on consumptive behavior, (3) Self-control has a negative and significant effect on consumptive behavior, (4) Income has an effect positive and significant towards consumer behavior, 
Driving Sustainable Change: Understanding How Management Talent Practices Mediates Knowledge Sharing And Employee Engagement For Green Innovation Behavior In SMEs Arraniri, Iqbal; Dahl, Martin; Rois, Tatang; Prayudi, Deri; Komarudin, Munir Nur
Indonesian Journal of Strategic Management Vol. 8 No. 1 (2025): Indonesian Journal of Strategic Management
Publisher : Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/ijsm.v8i1.11485

Abstract

This study investigates the mediating role of management talent practices in the relationship between knowledge sharing, employee engagement, and green innovation behavior within small and medium-sized enterprises. Drawing upon the resource-based view, this research posits that effective MTP serves as a crucial organizational resource, fostering a work environment conducive to KS, EE, and ultimately, GIB. SMEs, often facing resource constraints, must strategically leverage talent management to promote sustainable practices. This study examines how employee engagement and knowledge sharing related to environmental sustainability. The research explores how these factors collectively contribute to green innovation behavior, encompassing the development and implementation of environmentally friendly products, processes, and practices. By analyzing the mediating effect of MTP, this study aims to provide valuable insights for SME managers and policymakers seeking to promote a more sustainable and innovative business ecosystem. The findings contribute to the growing body of literature on sustainable change through effective talent management strategies, offering practical recommendations for fostering green innovation within resource-constrained environments.
THE INFLUENCE OF FINANCIAL PERFORMANCE ON RETURNS WITH ESG AS AN INTERVENING VARIABLE Arraniri, Iqbal; Maulana, Yasir; Komarudin, Munir Nur; Gunawan, Wely Hadi
International Journal of Economics, Business and Accounting Research (IJEBAR) Vol 8 No 2 (2024): IJEBAR, VOL. 08 ISSUE 02, JUNE 2024
Publisher : LPPM ITB AAS INDONESIA (d.h STIE AAS Surakarta)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/ijebar.v8i2.13192

Abstract

The purpose of this study is to examine the effect of financial performance on stock returns by considering sustainability as an intermediate variable. This study uses Structural Equation Model analysis to assess the relationship between ROI, PER, PBV, and OPM variables as a representation of economic fundamentals, ESG variables as a representation of sustainability, and the relationship between Stock Return. The data used in this study are secondary data in the form of financial reports and accountability reports of public companies. The research sample consists of companies that meet the criteria set out in this study. The results of SEM analysis show that there is a significant direct influence between financial performance (ROI, PER, PBV, and OPM) and stock eturns and there is a significant direct influence between ROI, PER, PBV, and OPM and sustainability (ESG). In addition, this study also found that ESG acts as a mediator between economic fundamentals (ROI, PER, PBV, and OPM) and stock returns. The results of this study have important implications for understanding the relationship between economic fundamentals, sustainability and stock performance. This study provides empirical evidence that companies with good financial performance tend to adopt better sustainability practices, which in turn can affect stock returns. Business stakeholders, regulators and investors can use this impact to make more informed and sustainable decisions.