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EDUKASI DAN PENDAMPINGAN LABEL PANGAN, BRANDING, DAN AKUNTANSI SEDERHANA SEBAGAI UPAYA PENINGKATAN DAYA SAING PRODUK UMKM DI KAWASAN PARIWISATA NASIONAL CANDI BOROBUDUR DESA WRINGINPUTIH, KAB. MAGELANG Afif, Naufal; Suryatimur, Kartika Pradana; Iskandar, Nabila Faradina; Utami, Martiana Riawati
Jurnal Abdi Insani Vol 12 No 11 (2025): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v12i11.3162

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the regional economy, especially in tourist areas. However, many MSMEs still face obstacles such as simple packaging without labels, lack of halal certification, and weak financial management. These conditions reduce the competitiveness of MSMEs in accessing modern markets and exports. This community service activity was carried out to improve MSME actors' understanding and skills in food labeling, branding, and financial management. The purpose of this activity was to provide education and assistance to MSME actors so that they could improve the legality of their businesses, strengthen product identity, and expand market reach. The activity was carried out through educational outreach, training, and mentoring using a Participatory Rural Appraisal approach. This activity involved partner MSMEs, BUMDes Guyub Rukun, and LP3H halal supervisors. The results of the activity showed that participants understood the importance of food labeling according to standards, acquired the skills to create labels with complete information, and began the process of applying for NIB, PIRT, and halal certification. Participants also gained knowledge about product branding to increase sales value and market differentiation. In addition, they began to implement simple financial record-keeping and learned about digital applications for financial management. This assistance encouraged the creation of MSME products that are better prepared to compete in the modern market and have the potential to enter e-commerce and export markets. In conclusion, this activity improved the capacity of MSMEs in Wringinputih Village in labeling, branding, and finance as a strategy to strengthen business competitiveness
SEEING IS BELIEVING: SERVICE TRANSPARENCY AS A KEY TO ACCOUNTABLE VILLAGE GOVERNANCE Manurung, Herlina; Afif, Naufal; Aini, Saras Qurrota’; Yuniar, Siska Dwi; Putri, Andini Maharani
JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Vol 11, No 2 (2025): Vol 11, No 2 (2025)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34204/jiafe.v11i2.12994

Abstract

ABSTRACTThis study aims to investigate the impact of transparency and community participation on perceived accountability in village governance. Using a quantitative approach, data were collected from 46 respondents in Sleman Regency, Indonesia, through a structured questionnaire. The sample was selected using a combination of simple random and stratified sampling methods. The research utilized Structural Equation Modeling–Partial Least Squares (SEM-PLS) for data analysis. The findings reveal that service transparency significantly enhances perceived accountability, while financial transparency has no significant impact. Additionally, trust and participation were found to influence transparency preferences, but they did not mediate the relationship between transparency and accountability. These results highlight the importance of service-oriented transparency in improving governance accountability, suggesting that governments should prioritize visible outcomes over complex financial disclosures. This research contributes to the understanding of citizen-driven governance and offers practical insights for improving local accountability through enhanced service transparency.ABSTRAKPenelitian ini bertujuan untuk menganalisis pengaruh transparansi layanan dan transparansi keuangan terhadap akuntabilitas pemerintahan desa dengan memperhatikan peran kepercayaan dan partisipasi masyarakat sebagai mediator. Penelitian menggunakan pendekatan kuantitatif dengan survei terhadap 46 responden di Kabupaten Sleman, Indonesia. Sampel ditentukan melalui pengambilan sampel acak sederhana dan stratifikasi. Data dianalisis menggunakan Structural Equation Modeling–Partial Least Squares (SEM-PLS). Hasil penelitian menunjukkan bahwa transparansi layanan berpengaruh signifikan terhadap akuntabilitas, sementara transparansi keuangan tidak menunjukkan pengaruh yang signifikan. Selain itu, meskipun kepercayaan dan partisipasi masyarakat memengaruhi preferensi transparansi, keduanya tidak berperan sebagai mediator dalam hubungan transparansi dan akuntabilitas. Temuan ini menggarisbawahi pentingnya transparansi yang berfokus pada layanan dalam meningkatkan akuntabilitas pemerintahan desa. Implikasi praktis penelitian ini adalah perlunya fokus pada transparansi yang lebih nyata dan terukur dalam pelayanan publik untuk memperbaiki akuntabilitas di tingkat lokal