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MODEL PELAPORAN KEUANGAN DENGAN MENGGUNAKAN SISTEM AKUNTANSI SEDERHANA BAGI RITEL MANAJEMEN UMKM DI KOTA KUPANG Manafe, Janri D.; Nino, Indawati Jauhar; Setyorini, Tuty
Bisman - Jurnal Bisnis & Manajemen Vol 3 No 01 (2018): Juni
Publisher : P3M- Politeknik Negeri Kupang

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

Sistem akuntansi UMKM tidaklah serumit perusahaan besar, namun demikian hingga saat ini perangkat lunak (software) pembukuan akuntansi yang tersedia (dijual) di pasar tidak fit dengan karakteristik dan kebutuhan ritel kecil serta pengembangan model akuntansi dengan menggunakan jasa eksternal menjadi relatif mahal bagi UMKM. Berdasarkan hal tersebut, maka peneliti mencoba merancang sistem pelaporan keuangan dengan system akuntansi sederhana untuk UMKM disesuaikan dengan kekhususan organisasi bisnisnya. Tujuan penelitian untuk mengidentifikasi dan memetakan keberadaan Usaha Mikro Kecil dan Menengah di Kota Kupang serta untuk mengetahui Model Pelaporan Keuangan dengan Menggunakan Sistem Akuntansi Sederhana bagi Ritel Manajemen UMKM di Kota Kupang. Metode yang digunakan adalah metode kualitatif dengan pendekatan studi kasus. Sumber informasi adalah pelaku usaha mikro kecil dengan jenis usaha retail. Teknik pengumpulan data adalah wawancara, observasi dan dokumentasi. Data dianalisis dengan menggunakan analisis deskriptif yaitu metode yang berusaha menggambarkan dan menginterpretasikan obyek penelitian dengan apa adanya. Hasil laporan menunjukkan bahwa Pelaku bisnis pada skala mikro, belum melakukan pembukuan dengan benar karena mereka beranggapan bahwa melakukan pencatatan itu tidak efisien, merepotkan dan menyita waktu dan kurangnya pengetahuan tentang pembukuan keuangan. Untuk memudahkan peneliti menghasilkan 4 tahapan sederhana yang bisa dilakukan yaitu memisahkan uang pribadi dan uang usaha, mengumpulkan bukti transaksi, melakukan pencatatan dan terakhir menghasilkan laporan keuangan.

Packaging and Marketing Training for Products of Waste Processing Sites in Mangrove Tourism Area, West Oesapa Village, Kupang City Fanggidae, Jappy Parlindungan; Nino, Indawati Jauhar; Manafe, Janri Delastriani; Setyorini, Tuti; Dioh, Septia Sakalini; Kefi, Darwin Yopie; Latupeirissa, David Samuel; Tarigan, Surya Setiadi; Sanga, Marianus Hendrilensio; Dima, Rohani Purnamasari
Society : Jurnal Pengabdian Masyarakat Vol 4, No 1 (2025): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i1.481

This community service activity aims to improve the skills of the 3R Waste Management Site (Recycle, Reuse, Reduce) management group in the mangrove ecotourism area of Oesapa Beach, Kupang, NTT. This TPS was built through collaboration between the government and local communities, aiming to manage waste and support economic improvement through organic fertilizer production. However, there are obstacles in the marketing of these organic fertilizers, including unattractive packaging and limited sales points in tourist areas. This service method consists of several stages: preparation, implementation, evaluation, and reporting. At the preparation stage, partner problems are identified. The implementation stage includes training on packaging fertilizer products that are neater and more attractive and marketing strategies in tourist areas, which are delivered through workshops and hands-on practice. The evaluation was carried out by comparing the condition of the partners before and after the training. The results of the activity showed an increase in skills in product packaging and the ability to design more effective marketing strategies, which can be seen from the increase in consumer interest in organic fertilizer products. The positive impact of this activity is expected to support the sustainability of the 3R TPS management group's business and contribute to environmental and economic preservation of the local community through more optimal waste management.

Packaging and Marketing Training for Products of Waste Processing Sites in Mangrove Tourism Area, West Oesapa Village, Kupang City Fanggidae, Jappy Parlindungan; Nino, Indawati Jauhar; Manafe, Janri Delastriani; Setyorini, Tuti; Dioh, Septia Sakalini; Kefi, Darwin Yopie; Latupeirissa, David Samuel; Tarigan, Surya Setiadi; Sanga, Marianus Hendrilensio; Dima, Rohani Purnamasari
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 1 (2025): Januari
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/jpm.v4i1.481

This community service activity aims to improve the skills of the 3R Waste Management Site (Recycle, Reuse, Reduce) management group in the mangrove ecotourism area of Oesapa Beach, Kupang, NTT. This TPS was built through collaboration between the government and local communities, aiming to manage waste and support economic improvement through organic fertilizer production. However, there are obstacles in the marketing of these organic fertilizers, including unattractive packaging and limited sales points in tourist areas. This service method consists of several stages: preparation, implementation, evaluation, and reporting. At the preparation stage, partner problems are identified. The implementation stage includes training on packaging fertilizer products that are neater and more attractive and marketing strategies in tourist areas, which are delivered through workshops and hands-on practice. The evaluation was carried out by comparing the condition of the partners before and after the training. The results of the activity showed an increase in skills in product packaging and the ability to design more effective marketing strategies, which can be seen from the increase in consumer interest in organic fertilizer products. The positive impact of this activity is expected to support the sustainability of the 3R TPS management group's business and contribute to environmental and economic preservation of the local community through more optimal waste management.

Money on the Mind: Investigating the Link between Attitude toward Money and Online Gambling Intention Maria; Setyorini, Tuti; Nino, Indawati Jauhar
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i02.p05

This paper considers the relationship between attitudes toward money and online gambling intention among young adults in Indonesia and whether financial literacy helps explain this relationship. Drawing on survey evidence from 211 respondents aged between 18 and 35, the findings suggest that particular orientations toward money are associated with different levels of vulnerability to online gambling. Specifically, the Power-Prestige dimension is positively related to online gambling intention, suggesting that individuals who attach status and symbolic value to money may be more inclined to engage in such behaviour. By contrast, Distrust is negatively associated with online gambling intention, suggesting a more cautious orientation toward financial decisions. The analysis further shows that financial literacy plays an important mediating role. In the relationship between Power-Prestige and online gambling intention, financial literacy appears to weaken the tendency toward gambling participation. However, in the relationship between Distrust and online gambling intention, financial literacy operates in the opposite direction. Taken together, these findings indicate that financial literacy is not merely a technical capacity but may function as a cognitive mechanism through which individuals interpret financial risk, opportunity, and self-control. The study contributes to the literature on financial behaviour by showing how psychological attitudes toward money shape risky financial intentions, and it offers practical implications for financial education programmes and interventions aimed at young adults.

Money on the Mind: Investigating the Link between Attitude toward Money and Online Gambling Intention Maria; Setyorini, Tuti; Nino, Indawati Jauhar
Jurnal Ilmiah Akuntansi dan Bisnis Vol. 20 No. 2 (2025)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Udayana bekerjasama dengan Ikatan Sarjana Ekonomi Cabang Bali

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/JIAB.2025.v20.i02.p05

This paper considers the relationship between attitudes toward money and online gambling intention among young adults in Indonesia and whether financial literacy helps explain this relationship. Drawing on survey evidence from 211 respondents aged between 18 and 35, the findings suggest that particular orientations toward money are associated with different levels of vulnerability to online gambling. Specifically, the Power-Prestige dimension is positively related to online gambling intention, suggesting that individuals who attach status and symbolic value to money may be more inclined to engage in such behaviour. By contrast, Distrust is negatively associated with online gambling intention, suggesting a more cautious orientation toward financial decisions. The analysis further shows that financial literacy plays an important mediating role. In the relationship between Power-Prestige and online gambling intention, financial literacy appears to weaken the tendency toward gambling participation. However, in the relationship between Distrust and online gambling intention, financial literacy operates in the opposite direction. Taken together, these findings indicate that financial literacy is not merely a technical capacity but may function as a cognitive mechanism through which individuals interpret financial risk, opportunity, and self-control. The study contributes to the literature on financial behaviour by showing how psychological attitudes toward money shape risky financial intentions, and it offers practical implications for financial education programmes and interventions aimed at young adults.

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