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All Journal Jurnal ABDINUS : Jurnal Pengabdian Nusantara Community Development Journal: Jurnal Pengabdian Masyarakat Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) International Journal of Finance Research Jurnal Pengabdian Masyarakat (ABDIRA) JANAKA : JURNAL PENGABDIAN MASYARAKAT KEWIRAUSAHAAN INDONESIA Jurnal Akuntansi, Auditing dan Investasi (JAADI) El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Journal of Ekonomics, Finance, and Management Studies IQTISHADUNA: Jurnal Ilmiah Ekonomi Kita Jurnal Akuntansi
Jaurino, Jaurino
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PENINGKATAN KOMPETENSI PETUGAS PENYULUH KOPERASI LAPANGAN (PPKL) BIDANG MANAJEMEN KEUANGAN KOPERASI Sartono, Sartono; Afif, Ali; Febriati, Febriati; Jaurino, Jaurino
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29565

Abstract

Petugas Penyuluh Koperasi Lapangan (PPKL) adalah personil yang direkrut dan diangkat oleh Kementerian Koperasi dan Usaha Kecil Menengah Republik Indonesia. PPKL harus memiliki kompetensi yang sesuai dengan tuntutan pekerjaannya, mencakup pengetahuan dan pemahaman tentang koperasi, keterampilan berkomunikasi, serta kemampuan untuk meyakinkan anggota koperasi dan masyarakat agar mau berubah ke arah yang lebih baik sesuai dengan kesepakatan bersama. PPKL memiliki latar belakang yang beragam baik dari segi pendidikan formal maupun pengalaman, sehingga pemahaman mereka terhadap koperasi juga beragam. Untuk meningkatkan efektivitas pelaksanaan tugasnya, diperlukan kegiatan penguatan kapasitas dalam bentuk kegiatan Capacity Building bagi tenaga PPKL. Metode yang digunakan untuk mencapai tujuan kegiatan ini melibatkan pelatihan yang dilaksanakan secara klasikal dengan materi pengantar, materi inti, dan materi pendukung. Hasil yang di harapkan dari kegiatan ini adalah terbentuknya kompetensi PPKL khususnya pemahaman mengenai Standar Akuntansi Keuangan Entitas Tanpa Akuntabilitas Publik (SAK ETAP) dalam rangka persiapan penerapan efektif tahun 2025. Hasil kegiatan tercapainya indikator kinerja PPKL melalui penetapan tujuan yang lebih jelas dan terukur, pelaksanaan bimbingan dan pendampingan yang lebih efektif, serta pelaporan hasil kerja yang lebih baik. Konsultasi serta Bimbingan Lanjutan via whatsapp serta kegiatan penguatan kapasitas ini diikuti dengan kegiatan Konsultasi Manajemen Koperasi.
Strategi Upaya Peningkatan Pendapatan Bisnis Coffee Shop Di Kota Pontianak Pasca PPKM Dimasa Covid-19 Jaurino, Jaurino; Setiawan, Aris; Rawa, Ricola Dewi; Hendharsa, Anggra
Jurnal ABDINUS : Jurnal Pengabdian Nusantara Vol 7 No 2 (2023): Volume 7 Nomor 2 Tahun 2023
Publisher : Universitas Nusantara PGRI Kediri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29407/ja.v7i2.19055

Abstract

The Coffee Shop business is quite promising in Pontianak City, this is shown by the mushrooming of people drinking Coffee in cafes. The policy of implementing PPKM during the Covid –19 Pandemic made the Coffee Shop business messy, this was because they lost a lot of their customers which could lead to bankruptcy. This PKM was implemented in a Coffee shop business in Pontianak City. The method used in implementing this PKM is direct assistance to partners. The result of this PKM implementation is that various strategies can be used to revive the Coffee Shop business. Managerial strategies that can be carried out include improving customer service by providing offers to prospective customers in groups. Offer Coffee drink products in gold to loyal customers because loyal customers have limited time to enjoy drinking Coffee at the café. On the other hand, Coffee Shop business people are educated to be able to prepare Coffee bean ingredients which are processed into Coffee powder in the framework of Product Diversification.
Peran Informasi Akuntansi dan Pengendalian Internal dalam Keberlanjutan UMKM Kabupaten Kubu Raya Afif, Ali; Jaurino, Jaurino; Mayasafitri, Rina
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 7 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i7.9195

Abstract

Digital transformation through accounting information systems plays an important role in driving the sustainability of MSMEs. By allowing MSMEs to streamline their operations. In addition, it is time for internal control to be considered important for MSME-scale businesses. The development of MSMEs requires stakeholders to understand their finances and be able to manage them efficiently and effectively. Efficient and effective financial management aims to ensure business continuity. The objective of this study is to produce and present in-depth information on how accounting information systems and internal controls work. The method used in this research is the quantitative method. Primary data collection was conducted by distributing questionnaires to MSME actors, which were then analyzed using SmartPLS to describe the relationships within the research model. The research results indicate that accounting information and internal control have an impact on the Sustainability.
Co-Authors Abda Abda Ali Afif Aris Setiawan Carolin, Angelina Endang Kristiawati, Endang Febriati, Febriati Hendharsa, Anggra Khasanah, Dini Afriani Mayasafitri, Rina Rawa, Ricola Dewi Sari, Wilda Sartono Sartono, Sartono Satono, Sartono Suandari, Yulita Thia, Angelia