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Community Service in an Effort to Introduce Indonesian Accounting System to Thai Students Komara, Acep; Mahadianto, Moh. Yudi; Yulianto, Agung; Hadiyati, Siti Nur; Fatimah, Siska Ernawati; Srisuk, Prattana; Astillero, Marlon Rael
JOURNAL OF SUSTAINABLE COMMUNITY SERVICE Vol. 5 No. 2 (2025): MARCH
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jscs.v5i2.930

Abstract

Accounting is a science that has its own unique features, where every country applies accounting principles in accordance with standardized international norms. Accounting plays an important role for countries as it can be considered the language of business, revealing the financial performance of enterprises. The diversity in accounting applications across nations inspired our interest in exploring the differences between Indonesian and Thai accounting practices through community service involving lecturers and students from Thai Global Business Administration Technological College Thailand (TGBC Thailand). This international community service initiative included six lecturers from Indonesia, five lecturers from TGBC, and 15 students, at TGBC. The purpose of this international community service was to educate participants about and introduce accounting practices applied in both Indonesia and Thailand. This activity is expected to provide additional insights and applications of new knowledge in the field of accounting.
Mentoring and MSME Machinery in Start-up Business Planning: A Thai Snack Case Study Sutisnawati, Yayah; Syafei, M. Yani; Srisuk, Prattana; Irawan, Nico; Astillero, Marlon Rael
International Journal of Community Service (IJCS) Vol. 4 No. 2 (2025): July-December
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijcs.v4i2.1571

Abstract

This study explores the role of mentoring and the utilization of MSMEs machinery as strategic factors in preparing effective business plans for young start-ups, with a focus on Thai snack micro, small, and medium enterprises (MSMEs). Mentoring is examined as a source of guidance, knowledge transfer, and confidence building, while UMKM machinery is considered as a technological variable that enhances production efficiency and product quality. Using a case study approach, data were collected through interviews, observations, and document analysis from selected Thai snack MSMEs. The findings indicate that mentoring significantly improves entrepreneurs’ ability to structure comprehensive business plans, identify market opportunities, and manage risks. Simultaneously, the adoption of UMKM machinery contributes to operational scalability and competitiveness, enabling young start-ups to meet market demand more effectively. The integration of mentoring and machinery adoption provides a synergistic effect, resulting in stronger strategic planning and sustainable business growth. This study highlights the importance of combining human capital development with technological adoption to support the success of young entrepreneurs in the MSME sector.
Product Packaging Design as The Basis of Product Purchase Decision Gao, Jiaying; Astillero, Marlon Rael
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 5 No 2 (2022): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v5i2.2453

Abstract

Market homogenization leads to fierce competition in the tea market. In recent years, with the rise of “green health” and the deep-rooted concept of “innovation”. Tea packaging design innovation has become a hot spot for research in the tea industry. The continuous upgrading of tea market demand has shown vigorous vitality and energy. The study aims to examine the research on the influence of Chinese tea packaging design on product purchasing decisions and analyze its importance and influencing factors. Further, strengthen the sustainable development of tea packaging design in Yanhu District, Shanxi Province, China. Theoretical analysis was conducted of tea cognitive attitudes, tea culture, tea packaging design, and purchase decision behavior. The final online questionnaire was distributed to 321 respondents in the Yanhu District. Empirical research results indicate that all three dimensions of tea packaging design factors positively influence, but the degree of influence varies. Tea products can be enhanced through packaging design to influence purchasing decisions. Ultimately, it can explore the packaging effect of tea products and add value to the connotation of tea products and meet the multi-level demand of consumers for tea products.
Analysis of Factors Affecting the Level of Cash Holdings on Non-Financial Companies Rahmadhani, Sari; Taswan, Taswan; Bhandari, Rahul; Rusli, Muhamad Saufi Che; Astillero, Marlon Rael; Irawan, Nico; Miftakhurniyati, Miftakhurniyati
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 6 No 3 (2023): Sharia Economics
Publisher : Sharia Economics Department Universitas KH. Abdul Chalim, Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v6i3.5527

Abstract

The existence of cash in a company's financial balance sheet is an important component. Without cash, the company's activities will not be able to run. This research aims to analyze and provide empirical evidence regarding the influence of growth opportunity, net working capital, cash conversion cycle, cash flow, and firm size on cash holding in non-financial companies listed on the Indonesia Stock Exchange, Stock Exchange of Thailand and National Stock Exchange of India in 2018-2022. This research uses secondary data collected. The data used is non-financial company financial report data from 2018-2022. The sample for this research was taken using a purposive sampling technique, namely determining samples that met certain criteria so that 269 companies were used as samples in this research. The research data was then analyzed using Partial Least Square (PLS-SEM). Based on the test results using statistical tests, it shows that the growth opportunity and firm size variables have a significant negative effect on cash holding, the net working capital and cash flow variables have a significant positive effect, while the cash conversion cycle variable does not affect cash holding.