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All Journal Ensiklopedia of Journal Buletin Ilmiah Nagari Membangun JOURNAL OF APPLIED MANAGERIAL ACCOUNTING Komposit : Jurnal Pengabdian Dan Pemberdayaan Masyarakat
Silmi, Silmi
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Journal : Buletin Ilmiah Nagari Membangun

 1 
STRATEGI PENGUATAN KEMANDIRIAN BLUD-SMK MELALUI PENDAMPINGAN PENYUSUNAN RANCANGAN PERATURAN GUBERNUR MENGENAI TARIF PRODUK SMKN DI SUMATERA BARAT Komalasari, Sanda Patrisia; Kartika, Rayna; Silmi, Silmi; Oktavia, Fitriyeni
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 7 No. 1 (2024)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v7i2.593

Abstract

This service activity aims to increase financial independence and provide clear tariff standards for the Regional Public Service Agency (BLUD) of State Vocational High Schools (SMKN) in West Sumatra in setting tariffs for the products they produce. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. To create standardization, the government needs to set tariff rules for products provided by SMKs. Academic involvement is necessary for tariff determination according to applicable calculation rules. The method of this service activity is in the form of a mentoring workshop for 43 representatives of SMKN in West Sumatra. The West Sumatra Education Service held this activity at the ZHM Padang Hotel. In this activity, the Andalas University Accounting Lecturer was trusted as a resource person who accompanied and prepared the tariff calculation formula that SMKN will use in West Sumatra. The activity was carried out over two days, 7-8 November 2023. During the activity, the team from Andalas University guided the activity participants to calculate the rates for several products they had produced. Before the workshop, the team held an online meeting with participants to determine the data that needed to be prepared for calculating tariffs. The output of this activity is an attached formula and example of calculating tariffs for SMKN Regional Public Service Agency (BLUD) products, which are connected to the West Sumatra Governor's Regulation.
Optimalisasi Manajemen Usaha Maco Adaik Melalui Perhitungan Titik Impas (BEP) di Nagari Sungayang: Optimalisasi Manajemen Usaha Maco Adaik Melalui Perhitungan Titik Impas (BEP) di Nagari Sungayang Fithri, Prima; Silmi, Silmi; Andre, Hanalde
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i3.770

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are the backbone of Indonesia’s economy, yet many traditional businesses lack adequate financial literacy, particularly regarding the calculation of the Break Even Point (BEP), which is essential for determining the breakeven level and profit planning. This community service program aims to improve BEP understanding among MSME actors of Maco Adaik in Nagari Sungayang. The program was implemented from July to September 2025 at the Sungayang Village Hall using a participatory approach through interactive lectures, simulations, and group discussions based on real business data. Evaluation was conducted using pre-test and post-test with Likert-scale questionnaires to measure participants’ comprehension. The training results showed a significant improvement, with 70% of participants able to calculate BEP independently after the program. Analysis of Maco Adaik business data indicated that breakeven is achieved at 30 packages per month with a selling price of IDR 18,100, fixed costs of IDR 300,000, and variable costs of IDR 8,083 per unit. This understanding encouraged participants to develop more structured pricing and production strategies and raised awareness of cost recording. Social impact was evident through active community involvement and strengthened entrepreneurial capacity based on local potential. This program effectively enhanced MSME financial literacy and is expected to contribute to business sustainability. For further development, digital-based financial recording training and collaboration with BUMNag are recommended to strengthen business institutions and replicate the program in other villages.
PENDAMPINGAN UMKM ROTI KUKUS OH MY SHARGA BREAD DALAM PENGUATAN LEGALITAS, STRATEGI PEMASARAN, DAN TATA KELOLA KEUANGAN: Empowerment Of Oh My Sharga Bread Steamed Bread Msme Through Strengthening Business Legality, Digital Marketing Strategy, And Financial Management Based On SAK EMKM Silmi, Silmi; Yurniwati, Yurniwati; Juita, Verni; Kurniawan, Rahmat; Oktavia, Fitriyeni; Ramdany, Kevry; Nasha, Nadya Putri; Ardhani, Alya Azilah; Febiansyah, Naufal Dwi
BULETIN ILMIAH NAGARI MEMBANGUN Vol. 8 No. 3 (2025)
Publisher : LPPM (Institute for Research and Community Services) Universitas Andalas Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/bina.v8i3.788

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting national economic growth; however, many business actors still face challenges related to legality, marketing, and financial management, which affect their competitiveness. One MSME experiencing such issues is “Oh My Sharga Bread” steamed bread. This community service program aims to strengthen business legality, improve digital marketing strategies, and organize financial reporting based on the Micro, Small, and Medium Entity Accounting Standards (SAK EMKM). The mentoring activities included problem identification, technical guidance, facilitation of Business Identification Number (NIB) registration and halal certification, training in financial recording using the SIAPIK application, digital marketing assistance, and redesigning product packaging and logos. The results showed significant achievements: business legality was obtained, financial reports became more structured, and digital marketing expanded market reach. Sales turnover increased by 30%, the number of customers grew by 50 people, and social media engagement rose by 45%. The new packaging and logo design enhanced product image and consumer appeal. The impact of this program goes beyond solving technical problems; it also builds the partner’s capacity to compete in broader and sustainable markets. This activity contributes to achieving the Sustainable Development Goals (SDGs), particularly Goal 8 on decent work and economic growth. Therefore, this mentoring program effectively improves MSME competitiveness and serves as a participatory empowerment model that can be replicated.
Co-Authors Ajulio Padly Sembiring Andrian, Willy Anisa, Hilda Try Ardhani, Alya Azilah Faza, Sharfina Febiansyah, Naufal Dwi Hanalde Andre Husna, Meryatul Kadri Yusuf Kevry Ramdany Mazelfi, Ihsani Nasha, Nadya Putri Oktavia, Fitriyeni Prima Fithri Putri, Zsazsabila Natalia Rahmat Kurniawan Rayna Kartika, Rayna Rina Anugrahwaty Riyanti, Friska Felicia Sanda Patrisia Komalasari Verni Juita Yurniwati Yurniwati