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All Journal Communicatus: Jurnal Ilmu Komunikasi JMM (Jurnal Masyarakat Mandiri) Primanomics : Jurnal Ekonomi & Bisnis BALANCE Jurnal Akuntansi dan Bisnis Performance : Jurnal Bisnis dan Akuntansi Akuntoteknologi : Jurnal Ilmiah Akuntansi dan Teknologi Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi (JIMAT UMMI) JAMMI International Journal of Social Science, Education, Communication and Economics Husnayain Business Review JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Expensive: Jurnal Akuntansi dan Keuangan Journal of Economics and Social Sciences The Es Economics and Entrepreneurship The Eastasouth Management and Business JURNAL ALAMIAH International Journal of Economics, Management and Accounting Surya : Jurnal Pengabdian Kepada Masyarakat JPM MOCCI : Jurnal Pengabdian Masyarakat Ekonomi, Sosial Sains dan Sosial Humaniora, Koperasi, dan Kewirausahaan JPM International Journal of Law, Policy and Governance Adpebi International Journal of Multidisciplinary Sciences
Sudarma, Ade
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Public Health Social Sciences Other

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PENINGKATAN SUMBER DAYA MANUSIA MELALUI PELATIHAN PENYUSUNAN LAPORAN KEUANGAN Antony, Antony; Lestari, Nurni Arrina; Sudarma, Ade
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.32284

Abstract

Abstrak: Sumber daya manusia (SDM) merupakan elemen vital dalam keberhasilan setiap organisasi, termasuk lembaga sosial keagamaan seperti LAZISMU (Lembaga Amil Zakat Infaq dan Shadaqah Muhammadiyah). Beberapa permasalahan umum yang sering terjadi antara lain: pencatatan transaksi yang tidak sistematis, kurangnya pemahaman mengenai format dan isi laporan keuangan, serta minimnya penggunaan teknologi informasi dalam proses akuntansi. Pelatihan ini bertujuan membekali anggota LAZISMU dalam menyusun laporan keuangan seperti memahami prinsip dasar akuntansi, melakukan pencatatan transaksi serta Menyusun laporan keuangan yang transparan dan akuntabel. Mitra utama dalam kegiatan ini adalah LAZISMU kabupaten sukabumi yang memiliki anggota 15 orang. Metode pelaksanaan kegiatan yang dilakukan dengan melakukan penyampaian materi secara presentasi, diskusi interaktif, studi kasus dan praktek penyusunan laporan keuangan dengan menggunakan excel. Keberhasilan kegiatan ini ditandai dengan meningkatnya nilai rata-rata pre-test dan pos-test dengan rata-rata kenaikan di atas 40 poin. Peningkatan tertinggi terjadi pada pemahaman catatan biaya-biaya (+51 poin), diikuti oleh pemahaman dasar laporan keuangan (+40 poin), yang mencerminkan penguatan pengetahuan peserta baik secara teknis maupun konseptual.Abstract: Human resources (HR) are a vital element in the success of every organization, including socio-religious institutions such as LAZISMU (Amil Zakat Infaq and Shadaqah Muhammadiyah Institute). Some common problems that often occur include: unsystematic transaction recording, lack of understanding of the format and content of financial statements, and lack of use of information technology in the accounting process. This training aims to equip LAZISMU members in preparing financial reports such as understanding the basic principles of accounting, recording transactions and compiling transparent and accountable financial reports. The main partner in this activity is LAZISMU Sukabumi Regency which has 15 members. The method of implementing activities is carried out by delivering material through presentations, interactive discussions, case studies and the practice of preparing financial statements using excel. The success of this activity was marked by an increase in the average score of pre-test and post-test with an average increase of more than 40 points. The highest increase occurred in the comprehension of the cost record (+51 points), followed by the basic understanding of financial statements (+40 points), which reflected the strengthening of participants' knowledge both technically and conceptually.
The Role of Digital Media in Accounting Transparency and Corporate Image: SDGs Communication Approach Sophan, Irfan; Sudarma, Ade; Kartini, Tina; Indrawan, Andri; Pattanapokinsakul, Kanyapat
Communicatus: Jurnal Ilmu komunikasi Vol. 9 No. 1 (2025): Communicatus: Jurnal Ilmu Komunikasi
Publisher : Fakultas Dakwah dan Komunikasi UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/cjik.v9i1.45724

Abstract

Digital media is crucial in supporting accounting transparency and shaping a company's strategic image in the digital era. This article examines how a value-based communication approach can integrate the principles of Sustainable Development Goals (SDGs) into corporate communication practices, particularly regarding accountability and reputation. By optimizing digital media, companies enhance the transparency of financial information and build public trust through narratives aligned with sustainability values. This study employs a descriptive qualitative approach with case study analysis on companies adopting value-based communication strategies. The findings show that the synergy between digital media and SDG values can improve public perception of corporate social responsibility and ethics. This also strengthens the company's strategic position in the eyes of stakeholders, creating a positive image and fostering long-term relationships with various parties involved. Through this integration, companies can achieve financial transparency and a strong reputation.
Analisis Interpersonal Justice dan Store Atmosphere yang Dimediasi oleh Prior Experience terhadap Revisit Intention: (Studi Kasus Café se Kecamatan Cibadak) Santika, Fidea; Siwiyanti, Leonita; Sudarma, Ade
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 2 (2025): Jurnal Ilmu Manajemen Retail (JIMAT) Universitas Muhammadiyah Sukabumi
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i2.3915

Abstract

This study aims to analyze the influence of interpersonal justice and store atmosphere on repeat visit intentions, based on customers' previous experiences at cafes in the Cibadak District. The research method employs a quantitative approach, collecting data through questionnaires distributed to café customers, to obtain perception data on fairness, atmosphere, experience, and intention to repeat visits. Data analysis was conducted using statistical techniques to examine the causal relationship between variables and assess the mediating role of customer experience. The results indicate that interpersonal fairness has a positive and significant impact on the customer experience, directly increasing repeat visitor intent. In addition, the store atmosphere also makes a positive contribution indirectly by strengthening the customer experience, but the direct influence of the store atmosphere on visitor intent is not significant. Previous experience has proven to be an important mediator in strengthening the relationship between interpersonal justice and the store atmosphere against repeat visit intentions. The practical implications of these findings highlight the importance of café managers to prioritize the quality of interpersonal interactions and create a comfortable and engaging store atmosphere to maintain customer loyalty. This research contributes theoretically by enriching the service marketing literature, especially in the context of local consumer behavior in the café industry. These findings provide new insights for the development of a holistic, integrated customer experience-based marketing strategy in the face of increasingly fierce business competition.
Pengaruh Stres Tekanan Ketaatan Terhadap Pencegahan Kecurangan Akuntansi Putri, Julieta Amartya; Ismatullah, Ismet; Sudarma, Ade
Jurnal Akuntansi UMMI Vol. 2 No. 1 (2021): : Jurnal Akuntansi UMMI
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jammi.v2i1.1355

Abstract

The aim of this study determines the influence of stress obedience pressure on accounting fraud prevention. The variables used in research are stress obedience pressure and accounting fraud prevention. The data used is the primary data collected through questionnaires dissemination. Research samples were obtained by 36 people who work on BJB bank of Sukabumi branch with nonprobability sampling methods and saturated sampling technique. Data analysis method used the Structure of the SEM-PLS with WarpPLS Program 5.0. Based on research results : (1) Stress Obedience Pressure affect to Accounting Fraud Prevention, indicated by β = -0,485 and significant value of 0,001. (2) Based on the hypothetical test it shows that Stress Obedience Pressure affect to Accounting Fraud Prevention by 23% the remaining 77% is affected by other unstudied factors in this research.
Analysis of City Branding and Smart City on The Decision to Visit Geopark Ciletuh Sukabumi Sulistiana, Alivia; Sudarma, Ade; Siwiyanti, Leonita
International Journal of Social Science, Education, Communication and Economics Vol. 3 No. 4 (2024): October
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sj.v3i4.395

Abstract

This study aims to analyze city branding and smart city on the decision to visit Ciletuh Geopark, Sukabumi Regency. The method used in this study is a quantitative descriptive method. The results of this study indicate that City Branding has an effect on City Image, Smart City has a positive effect on City Image, City Image has an effect on the decision to visit, meaning that the better the City Branding that is implemented, the more it will increase the visitor's decision to visit Ciletuh Geopark, City Branding has no effect on the decision to visit, and Smart City has an effect on the decision to visit. This study contributes to the development of marketing management science, especially in the field of city branding and smart city in the tourism industry. The results of this study emphasize the importance of applying these concepts to improve visitor experience and satisfaction, and offer additional insights on how to optimize destination marketing strategies through technological innovation and more effective branding approaches.
Pembangkit Listrik Tenaga Mikro Hidro Di Lokasi Obyek Wisata Geopark Ciletuh Sukabumi Hartono, Hartono; Candra Pertala, Erik; Sudarma, Ade
Jurnal Surya Vol 4 No 2 (2022): Jurnal Pengabdian Kepada Masyarakat Surya Universitas Muhammadiyah Sukabumi (UMMI
Publisher : Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jsu.v4i2.1752

Abstract

The Technology community service activity program that will be disseminated to the community is entitled Micro Hydro Power Plant at the Location of Ciletuh Sukabumi Geopark Tourism Objects. The location of this activity is the border of Ciwaru, Ciemas and Girimukti Villages, Ciemas District, Sukabumi Regency. The problem faced by partners as managers of Ciletuh Geopark tourism objects, especially Puncak Darma and Curug Cimarinjung, is the lack of electrical energy supply both at the location of tourist objects and in supporting facilities around the object and also the surrounding community. The method of solving the problems faced by this partner is to make a micro hydro power plant (PLTMH) installation with a gravity system and provide counseling and training. The result of this activity is that it is hoped that most of the managing community and the environment around the tourist object can get a supply of electrical energy that meets the needs of the management of tourism objects and their supporters. From the results of this activity, an electrical installation with a maximum capacity of 3000 watts was created.
Teknologi Hydram Dan Pipanisasi Sistem Gravitasi Untuk Penyediaan Kebutuhan Air Kelompok Tani Bangkit Satu Kaliandra Dan Bangkit Satu Legok Tiis Di Kadudampit Sukabumi Pertala, Erik Candra; Hartono, Hartono; Sudarma, Ade
Jurnal Surya Vol 4 No 2 (2022): Jurnal Pengabdian Kepada Masyarakat Surya Universitas Muhammadiyah Sukabumi (UMMI
Publisher : Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jsu.v4i2.1789

Abstract

The Community Service Program of Technology that has been disseminated by the community has been implemented is entitled Hydram Technology and PipanizationGravity System for the Provision of Agricultural Production Water Needs of the Bangkit 1 Kaliandra Farmer Group and the Bangkit 1 Legok Tiis Farmer Group. The location of the activity is Sukamaju Village, Kadudampit District Sukabumi Regency. The problem faced by partners as farmers, especially farmers who are members of the bangkit 1 Kaliandra farmer group and the Bangkit 1Legok This farmer group is the lack of water supply for agricultural production during the growing season while the results of the farm are supported in meeting the needs of the community and agricultural supplies for the Sukabumi City, Bogor and Jakarta areas. The method of implementation in solving the problems faced by partners is to make a simple technological installation through hydram to raise the water level to a higher elevation and flow through pipes with a gravitational force that can lift as far as 5-7 heights from different water source elevasilcures to hydram devices and provide counseling and training in technology maintenance. As a result of this activity, the community can increase agricultural production which can at the same time improve the economy through the sustainable use of water supply.
Analysis of the Effect of Memberly Card and Customer Experience on Customer Loyalty in Mediation by Customer Satisfaction (Case Study on Tasik Pharmacy in Sukabumi City) Rengga Gunawan, Alif; Sudarma, Ade; Siwiyanti, Leonita
International Journal of Economics, Management and Accounting (IJEMA) Vol. 2 No. 9 (2025): February
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v2i9.237

Abstract

In the pharmaceutical industry, customer loyalty is a crucial factor for the sustainability of the pharmacy business. One strategy used to increase customer loyalty is to implement a Memberly Card membership program and provide a quality shopping experience (Customer Experience). However, there are still limitations in understanding how these two factors affect Customer Loyalty, especially considering the role of Customer Satisfaction as a mediating variable. This study aims to analyze the effect of Memberly Card and Customer Experience on Customer Loyalty, with Customer Satisfaction as a mediating variable. This study was conducted on customers of Apotek Tasik in Sukabumi City using a quantitative approach with a cross-sectional research design. The purposive sampling method was used to determine a sample consisting of 126 respondents, according to the Hair formula (2018). Data were collected through questionnaires and analyzed using Structural Equation Modeling (SEM). The results of the study indicate that Memberly Card has a positive and significant effect on Customer Satisfaction (β = 0.506; p = 0.012) and Customer Loyalty (β = 0.457; p = 0.016). Likewise, Customer Experience has a positive effect on Customer Satisfaction (β = 0.293; p = 0.036) and Customer Loyalty (β = 0.268; p = 0.033). In addition, Customer Satisfaction is proven to have a positive and significant effect on Customer Loyalty (β = 0.215; p = 0.027). These findings indicate that membership-based loyalty programs and positive customer experiences can increase customer satisfaction and loyalty to pharmacies. This study provides practical implications for pharmacy managers to improve loyalty programs and improve customer experience to strengthen customer loyalty. This study also enriches the literature on factors that influence Customer Loyalty in the pharmaceutical industry.
Pengaruh Persyaratan Kredit dan Metode Penagihan Terhadap Kemampuan Bayar Debitur di PT Clipan Finance Cabang Sukabumi Aulia Ananda, Cindy; Sudarma, Ade
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 3 (2025): Nopember
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i3.3906

Abstract

This study aims to analyze the influence of credit requirements and collection methods on the repayment ability of debtors at PT Clipan Finance Sukabumi Branch. The search employed a quantitative method with a survey approach. Data were collected through questionnaires distributed a 92 respondents who are active debtors of the company. The data were analyzed using multiple linear regression. The result show that both credit requirements and collection methods have a positive and significant effect, both partially and simultaneously, on the repayment ability of debtors. This findings indicate that proper credit evaluation and effective collection strategies can improve debtor compliance in fulfilling financing obligations.
Leadership Agility, Entrepreneurial Experience, Organizational Culture, and Social Capital in Enhancing Sustainability of Agricultural SMEs: A Systematic Literature Review Sudarma, Ade; Nugroho, Arissetyanto; Derriawan, Derriawan
Jurnal Ilmu Manajemen Retail Universitas Muhammadiyah Sukabumi Vol. 6 No. 3 (2025): Nopember
Publisher : Fakultas Ekonomi Universitas Muhammadiyah Sukabumi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37150/jimat.v6i3.4300

Abstract

The sustainability of agricultural small and medium-sized enterprises (SMEs) has become a critical issue amid increasing economic uncertainty, climate change, and global market dynamics. Although prior studies have extensively examined the determinants of SME sustainability, limited attention has been given to the integrated role of internal organizational factors particularly leadership agility, entrepreneurial experience, and organizational culture along with the mediating function of social capital, especially in the agricultural context. This study aims to identify, map, and synthesize empirical findings on how internal organizational capabilities influence the sustainability of agricultural SMEs through a Systematic Literature Review (SLR). The review follows PRISMA guidelines and analyzes articles retrieved from Scopus, Web of Science, and Google Scholar published between 2014 and 2024. A total of 36 peer-reviewed articles were selected and examined using thematic and conceptual analysis. The findings reveal that leadership agility, entrepreneurial experience, and organizational culture consistently contribute to SME sustainability, both directly and indirectly through the strengthening of social capital. Social capital plays a crucial mediating role by enhancing access to resources, networks, and collective support, thereby reinforcing business resilience. This study proposes an integrative conceptual model that links internal organizational capabilities and social capital in explaining the sustainability of agricultural SMEs. The findings offer theoretical contributions by integrating the Resource-Based View and social capital theory, as well as practical implications for designing leadership development and networking-based policies to support sustainable agricultural SMEs.
Co-Authors Acep Suherman Aeni, Silvia Akhmad, Jaenudin Alhidayatullah Andri Indrawan Anggraeni, Sherlyana Antony, Antony Arissetyanto Nugroho Aulia Ananda, Cindy Balqista, Nur Prasida Candra Pertala, Erik Casmita Pujiharto, Yaya Ruhenda Derriawan Derriawan, Derriawan Dine Meigawati Fauziah, Rossa Amalia Ferlina Sukma Syafitri Gatot Wahyu Nugroho Hamzah Hamzah Hartono Hartono Hendra Tanjung Himawan Pramulanto Idang Nurodin Irfan Sophan Himawan Ismet Ismatullah Lediyanti, Dila Leonita Siwiyanti Lusi Sawitri Maulida, Sofia Mayulida, Seny Muhammad Khairul Amal Muhammad Ridwansyah Nurni Arrina Lestari Nursiva, Halimah Pattanapokinsakul, Kanyapat Pertala, Erik Candra Putri, Julieta Amartya Rahmat, Muhammad Imdadun Rahmatullah, Irfan Rengga Gunawan, Alif Ria Estiana Santika, Fidea Sari, Rahayu Permata Sophan, Irfan Sri Rahayu, Anisa Sulistiana, Alivia Tina Kartini Zhafirah, Luthfiah