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All Journal JBTI : Jurnal Bisnis : Teori dan Implementasi Monex: Journal of Accounting Research Jurnal Ilmiah Universitas Batanghari Jambi Akuntabel : Jurnal Ekonomi dan Keuangan EKONOMIS : Journal of Economics and Business J-MAS (Jurnal Manajemen dan Sains) Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ EQIEN - JURNAL EKONOMI DAN BISNIS Journal Of Management Science (JMAS) Jurnal Proaksi Majalah Ilmiah Manajemen dan Bisnis Jurnal Abdi Masyarakat Indonesia Journal of Social Research Procedia of Social Sciences and Humanities Journal of Asset Management and Public Economy Eduvest - Journal of Universal Studies Prosiding Seminar Nasional Ekonomi dan Bisnis Universitas Ma Chung WIKUACITYA: Jurnal Pengabdian Kepada Masyarakat Prosiding Seminar Nasional Ilmu Ekonomi dan Akuntansi IJCOSIN : Indonesian Journal of Community Service and Innovation
Muntahanah, Siti
Fakultas Ekonomika Dan Bisnis Universitas Wijayakusuma Purwokerto
Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Health Professions Law, Crime, Criminology & Criminal Justice Neuroscience Public Health Social Sciences Other

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Pemberdayaan Masyarakat Desa Krajan Melalui Budidaya Jamur Tiram Mewujudkan Desa Tanpa Kemiskinan Muhamad Firmansyah; Siti Muntahanah Ana; Esti Ningrum Esti
Indonesian Journal of Community Service and Innovation Vol. 5 No. 3 (2025): Desember 2025
Publisher : LPPM IT Telkom Purwokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20895/ijcosin.v5i3.10045

Abstract

The Community Service Program in the form of Community Empowerment by Students (KKN-PMM), funded by the Directorate of Research and Community Service (DPPM) KemenristekDIKTI for the 2025 fiscal year, aims to enhance welfare and address socio-economic issues in Krajan Village, Pekuncen, through the development of oyster mushroom cultivation enterprises. This program is implemented to assist the "Sekar Wangi" Women's Farming Group (KWT) and "Bina Mulya 16" Youth Organization, who previously faced production challenges and unemployment. The method employed is Participatory Rural Appraisal, involving socialization, training, equipment provision, assistance, and evaluation. The primary focus is on technology transfer, particularly the Mixer Machine for Media Mixing and the Baglog Press Machine, to address the previously manual media preparation process. The outcomes of the activities indicate an improvement in the partners' understanding and skills in efficient baglog production, supported by practical use of the machines. The use of these machines enhances production efficiency, baglog quality, and business capacity, while simultaneously reducing labor costs. Additionally, post-harvest counseling and processing of mushrooms into marketable products have been conducted. The program's sustainability is supported by an MoU with Krajan Village as a Foster Village of UNWIKU. This program aligns with the achievement of the SDGs in poverty reduction and job creation.
Managerial Performance Analysis from a Financial Perspective as an Effort to Realize Sustainable BUMDes Governance Siti Muntahanah; Heru Cahyo; Chusnul Maulidina Hidayat
Journal of Social Research Vol. 4 No. 9 (2025): Journal of Social Research
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/josr.v4i8.2711

Abstract

This study aims to analyze the influence of planning, accountability, and accounting information systems on the performance of Village-Owned Enterprises (BUMDes) in Banyumas Regency, as well as examine the role of internal control as a moderation variable. This study uses a quantitative approach with a survey method of 171 BUMDes spread across the Banyumas area. The data analysis technique was carried out using Structural Equation Modeling (SEM) with a Partial Least Square (PLS) approach. The results of the study show that planning, accountability, and accounting information systems have a positive and significant effect on the performance of BUMDes. In addition, internal control has been proven to moderate the relationship between the three independent variables on the performance of BUMDes, so that internal control can strengthen the positive influence of planning, accountability, and accounting information systems on the performance of BUMDes. The implications of this study show the importance of implementing a strong internal control system in supporting sustainable and accountable BUMDes governance.
Co-Authors AA Sudharmawan, AA Achadi, Ady Adetya Putri, Anggraeni Adhitya, Bagus Agus Prabawa Agustina , Fadlila Salwa Akhmad , Fadli Andhi Johan Suzana Arinastuti Arinastuti Atik Cahyo, Heru Chusnul Maulidina Hidayat Chusnul Maulidina Hidayat Chusnul Maulidina Hidayat Damar Jati Dattadewi Purwantini Diah Retnowati Dian Safitri Pantja K Doso Sarwanto Dwi Iroah edi sumantri Elisya , Rewina Endang Sri Wahyuningsih, Endang Sri Esti Ningrum Gisa Anugrah Dessriadi Hari Winarto Harsuti, Harsuti Heru Cahyo Irfan Anggun Widiyono Isnaeni Rokhayati Krisnhoe Sukma Danuta Lazuard , Rafi Ahmad Maulana , Ibnu Maulana , Muhammad Gusyali Zaky Muhamad Firmansyah Murdijaningsih, Tjahjani Nirmala Nirmala Novanda Nur Huda Nuniek Ina Ratnaningtyas Nursyafa’ah, Aini Prakusya, Gayuh Aditya Purnomo, Sodik Dwi Putri, Pungky Diana Ratna Pujiastuti Sabila , Alifia Nur Afifiah Farah Santi Suciningtyas Sifa , Yasmin Meira Sindi Rahmah Sri Sundari Suripto Suripto Surveyandini, Mayla Tri Handayani Wahyunindiya, Talissya Yanita Mutiaraning Viastika Yubiharto Zuhaena, Fatwa Zumaeroh -