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All Journal Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Jurnal Abdimas Sangkabira International Journal of Economics, Management and Accounting Summa : Journal of Accounting and Tax
Kartiko, Erik
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Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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PELATIHAN E-COMMERCE GUNA PENGEMBANGAN PRODUK KULINER LOKAL PADA KOMUNITAS UKM TIKIT QURRATA A’YUN KOTA CIMAHI Murwenie, Ira; Kartiko, Erik; Avrianto, Alam; Gumilar, Irfan Rizki; Kurnaeli, Kurnaeli
Jurnal Abdimas Sangkabira Vol. 5 No. 1 (2024): Jurnal Abdimas Sangkabira, Desember 2024
Publisher : Program Studi Diploma III Akuntansi Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdimassangkabira.v5i1.1249

Abstract

Berdasarkan hasil tinjauan lapangan diketahui bahwa salah satu penyebab rendahnya tingkat pengembangan produk UKM di Kota Cimahi adalah karena kurangnya pemahaman para pelaku usaha terhadap penggunaan media digital sebagai sarana promosi dan pengembangan produk. Jika dikaitkan dengan program pengembangan pariwisata dan ekonomi kreatif yang dicanangkan oleh Kementerian Pariwisata dan Ekonomi Kreatif, maka kegiatan usaha kuliner lokal yang dilakukan oleh Komunitas UKM TIKIT Qurrata A’yun, Kecamatan Padasuka – Kota Cimahi, sebagian besar masih dilakukan secara sederhana (word to mouth) dan belum dikemas dengan merek produk memadai sehingga layak untuk dipasarkan secara online. Berdasarkan kondisi ini maka pelaksanaan kegiatan PKM dalam memberikan pelatihan e-commerce pada Komunitas UKM TIKIT Qurrata A’yun dianggap sangat penting dalam tujuannya untuk dapat dipasarkan secara luas dan mendorong pengembangan  produk-produk kuliner lokal hasil produksi para anggota komunitas. Hasil pelatihan ini, secara singkat dapat dikatakan berhasil memberikan dampak yang signifikan terlihat dari peningkatan pemahaman peserta pelatihan yang naik 50% dari yang awalnya tidak paham tentang e-commerce menjadi lebih paham.
Development of a training model for calculating traditional snack production costs with a comparative raw material approach to improve MSME business capabilities Murwenie, Ira; Kartiko, Erik; Hassanudin, Abdul Fatah; Avrianto, Alam; Kurnaeli; Sujana, Duduh; Puspa, Rahmina
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 4 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i4.23624

Abstract

This community service program developed a structured training model to enhance the business capabilities of Micro, Small, and Medium Enterprises (MSMEs) in the traditional snack sector, focusing on production cost calculation using a comparative raw material approach. Many MSMEs face challenges in optimizing costs and setting appropriate prices, which reduces profit margins. The training was designed to strengthen participants’ analytical skills in determining production costs, calculating selling prices, and projecting profits by comparing alternative raw materials. Evaluation of the program was conducted through pre-tests and post-tests to measure knowledge improvement regarding cost analysis and raw material management. Statistical analysis revealed a t-test value of 0.9306, indicating a significant improvement in participants’ understanding and practical ability to apply cost calculation methods after the training. These results demonstrate that the training model effectively enhances MSME actors’ capacity to optimize production processes, manage resources more efficiently, and make better-informed strategic decisions. Overall, the model shows strong potential to support MSME sustainability and competitiveness in the traditional snack industry.
The Role of Triple Bottom Line Accounting in Advancing Sustainable Development Kartiko, Erik; Ningsih, Winda; Merliyana, Reny Dany
Summa : Journal of Accounting and Tax Vol. 2 No. 3 (2024): July 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/summa.v2i3.980

Abstract

Global demand for sustainability reporting has elevated Triple Bottom Line (TBL) accounting as a key framework that integrates financial, social, and environmental accountability. This review synthesizes research published between 2010 and 2024 to evaluate how TBL has been adopted, its effectiveness, and its limitations across regions and sectors. The study highlights that TBL adoption improves firm performance through profitability, stakeholder engagement, and ecological responsibility. Developed economies show stronger integration due to regulatory and market support, while developing economies face institutional and resource challenges. High-carbon industries struggle to adopt TBL comprehensively, whereas environmentally oriented sectors use it to innovate and increase efficiency. The review identifies regulation, consumer demand, and managerial capacity as critical drivers of success. It also emphasizes the need for standardized metrics, stronger adoption in emerging markets, and exploration of digital technologies to enhance practice. By comparing contexts, this study contributes a global perspective and underscores TBL as a strategic tool for sustainable corporate governance and long-term value creation.
An Analysis of the Factors Influencing Non-Performing Loans at Perumda BPR Garut Rahmanisa, Riska; Dewi Ungkari, Marti; Kartiko, Erik
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 4 (2025): September
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i4.344

Abstract

This research was organized under the title: "Analysis of the factors that influence non-performing loans at Perumda BPR Garut". Reviewing the importance of controlling the non-performing loans (NPL) level in banks, This study aims to obtain data and information regarding the factors that influence non-performing loans at Perumda BPR Garut. The object of this research is Perumda BPR Garut and what is studied is related to the factors that influence non-performing loans at Perumda BPR Garut. n this research, the authors employed multiple linear regression techniques to analyze the data with questionnaires as technique to collect the data. The outcomes of the research lead to the conclusion that the factors affecting non-performing loans at Perumda BPR Garut are external factors consisting of the dimensions of the debtor's character, the debtor's business conditions and the debtor's managerial ability. So that banks need to provide guidance to customers who fall into the category of non-performing loans.
Co-Authors alam avrianto Dewi Ungkari, Marti Duduh Sujana Gumilar, Irfan Rizki Hassanudin, Abdul Fatah Kurnaeli Kurnaeli, Kurnaeli Merliyana, Reny Dany Murweni, Ira Ningsih, Winda Puspa, Rahmina Rahmanisa, Riska