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Penguatan Pengelolaan Keuangan Pada UMKM Desa Rancabango Tarogong Kaler Garut Marlina, Siska; Rosmayati, Irma; Harahap, Eliya Fatma
Jurnal Abdi Masyarakat Nusantara Vol. 2 No. 2 (2024): Jurnal Abdi Masyarakat Nusantara (JURDIASRA), Juli - Desember 2024
Publisher : Ikatan Cendekiawan Muda Akuntansi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61754/jurdiasra.v2i2.97

Abstract

Accounting-based financial management can provide benefits for SMEs to know the exact financial condition of the business, regulate and control all financial transactions that occur throughout the sustainability of their business. Strengthening SMEs must of course also be accompanied by financial reports which are an important aspect for the progress of the company through accounting. However, SMEs in villages or remote areas have not been touched by official government institutions in developing their businesses, so the role of universities in community service can be a solution in developing and strengthening the existence of these SMEs. SMEs often feel confined in their ability to apply accounting because they are not used to practicing accounting in managing their business finances. The purpose of community service activities is to provide strengthening of financial management for SMEs in Rancabango Tarogong Kaler Garut Village and to provide training in making financial reports for SMEs in Rancabango Tarogong Kaler Garut Village. So that the output produced from community service activities is to increase the understanding of SMEs about working capital management practices, capital structure management and the use of capital budgeting techniques and be able to practice and apply financial records into financial reports. Community service activities are carried out through mentoring, socialization and strengthening of financial management in MSMEs in Rancabango Village, Tarogong Kaler, Garut.
Pengaruh Sistem Informasi Akuntansi terhadap Pengendalian Internal Persediaan (Pendekatan Kuantitatif pada Kedai Kopi Talkie Space di Kabupaten Garut) Marlina, Siska; Farida, Dida; Putri, Marissa Disthy; Putri, Berliana
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 12 (2025): SENTRI : Jurnal Riset Ilmiah, Desember 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i12.5090

Abstract

Effective inventory management is a crucial component in supporting operational efficiency and the reliability of financial reporting, particularly in Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector, which are characterized by high inventory turnover. Weaknesses in inventory recording and monitoring can lead to stock discrepancies, cost inefficiencies, and decreased business performance. This study aims to analyze the effect of accounting information systems (AIS) on the effectiveness of internal inventory control at Talkie Space Coffee Shop in Garut Regency. The research employs a quantitative approach using a survey method, with data collected through the distribution of Likert-scale questionnaires to 30 respondents directly involved in inventory management. The data were analyzed using validity, reliability, and normality tests, as well as simple linear regression with the assistance of SPSS software. The results indicate that the accounting information system has a positive and significant effect on the effectiveness of internal inventory control, with a regression coefficient of 0.678, a t-value of 4.52, and a significance value of 0.000. These findings suggest that the implementation of a well-structured AIS can improve the accuracy of inventory records, strengthen monitoring processes, and minimize the risk of errors and stock discrepancies. Practically, this study emphasizes the importance for MSMEs to develop and optimize accounting information systems supported by adequate technology and enhanced human resource competencies through continuous training in order to improve the effectiveness of internal inventory control and overall operational performance.
UPAYA KOMISI PEMILIHAN UMUM (KPU) DALAM MENINGKATKAN PARTISIPASI POLITIK PEMILIH PEMULA PADA PEMILIHAN GUBERNUR DAN WAKIL GUBERNUR, BUPATI DAN WAKIL BUPATI KABUPATEN PASAMAN BARAT DI NAGARI SITUAK UJUNG GADING KECAMATAN LEMBAH MELINTANG KABUPATEN PASAMAN BARAT TAHUN 2024 Marlina, Siska; Rofah, Rofah
Ensiklopedia of Journal Vol 8, No 2 (2026): Vol. 8 No. 2 Edisi 1 Januari 2026
Publisher : Lembaga Penelitian dan Penerbitan Hasil Penelitian Ensiklopedia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33559/eoj.v8i2.3634

Abstract

This study addresses the issue of low political participation among first-time voters in the 2024 regional elections in West Pasaman Regency. The objective of the study was to analyze the efforts of the West Pasaman Regency General Elections Commission (KPU) to increase first-time voter participation and identify the obstacles faced, particularly in Situak Ujung Gading Village, Lembah Melintang District. The method used was qualitative with a descriptive approach through interviews and observations. The results showed that the KPU (General Elections Commission) had implemented various voter education and outreach initiatives. However, participation was still hampered by low political knowledge among first-time voters, ineffective outreach, and minimal awareness of obtaining a National Identity Card (KTP) as an administrative requirement for voters in the ongoing local democratic process.Keywords: General Election Commission (KPU), Political Participation and New Voters
UPAYA PENINGKATAN PENDIDIKAN, KEAHLIAN DAN PROFESIONALISME SUMBER DAYA MANUSIA PELAYARAN INDONESIA Marlina, Siska; Herlina, Ning
JURNAL ILMIAH M-PROGRESS Vol 11 No 2 (2021): JURNAL ILMIAH M-PROGRESS
Publisher : Feb Universitas Dirgantara Marsekal Suryadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35968/m-pu.v11i2.692

Abstract

Pemahaman maritim merupakan segala aktivitas pelayaran dan perniagaan/ per-dagangan berhubungan dengan kelautan atau disebut pelayaran niaga, sehingga dapat disimpulkan bahwa maritim adalah Terminologi Kelautan dan Maritim ber-hubungan dengan pelayaran perdagangan laut. Berdasarkan definisi Sumber Daya Manusia (SDM) adalah seseorang yang siap, mau dan mampu memberi sum-bangan terhadap usaha pencapaian tujuan organisasi. Manajemen sumber daya manusia merupakan suatu proses peren-canaan, pengorganisasian, pengarahan dan pengawasan kegiatan-kegiatan peng-adaan, pengembangan, pemberian kom-pensasi, pengintegrasian, pemeliharaan dan pelepasan sumber daya manusia agar tercapai berbagai tujuan individu, organisasi dan masyarakat. Penelitian ini menggunakan metode penelitian kuali-tatif dengan menggunakan teknik infor-man melalui pelaksanaan wawancara mendalam. Metode penelitian ini meng-gunakan teknik analisis mendalam (in–dept analysis), yaitu mengkaji masalah secara kasus perkasus karena metode kualitatif yakin bahwa sifat suatu masalah satu akan berbeda dengan sifat dari masalah lain. Tujuan dari metode ini bukan suatu generalisasi tetapi pe-mahaman secara mendalam terhadap suatu  masalah. Kata Kunci: Maritim, Sumber Daya Manusia  (SDM)