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All Journal Jurnal Ekonomi Syariah Teori dan Terapan Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JRA: Jurnal Riset Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pengabdian kepada Masyarakat Nusantara Mitra Akademia: Jurnal Pengabdian Masyarakat Indonesian Journal of Economics and Management Journal of Applied Islamic Economics and Finance Proceeding ISETH (International Summit on Science, Technology, and Humanity)
Ruhana, Nafisah
Department Of Accounting, Politeknik Negeri Bandung, Bandung, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Medicine & Pharmacology Social Sciences Other

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Pendampingan Penyusunan Anggaran untuk Keberlanjutan Bisnis UMKM Desa Cigugur Girang Kabupaten Bandung Barat Hastuti; Noer Ridha, Noorsyah Adi; Mauluddi, Hasbi Assidiki; Gunawan, Arwan; Ruhana, Nafisah; Nurmalina, Rina
Mitra Akademia: Jurnal Pengabdian Masyarakat Vol 8 No 3 (2025): Mitra Akademia: Jurnal Pengabdian Masyarakat
Publisher : Pusat Penelitian dan Pengabdian kepada Masyarakat (P3M) Politeknik Negeri Jakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Community Service Program (PKM) entitled “Budget Planning Assistance for Business Sustainability of MSMEs in Cigugur Girang Village” aims to improve financial literacy and budgeting skills among MSME actors. This program was implemented using a Service Learning approach, integrating training on financial planning, the use of budgeting worksheets, and assistance in preparing operational, cash, and sales budgets. Evaluation results showed a significant improvement in participants’ ability to manage finances, control cash flow, and make more strategic business decisions. Although challenges remain, such as limited digital literacy and resource constraints, the program proved effective in strengthening MSME capacity. This program initiative contributes to empowering MSMEs to achieve business sustainability and competitiveness, while also having a positive impact on the local economy.
Pelatihan dan Pendampingan Pembukuan Akuntansi Sederhana untuk Keberlanjutan Bisnis UMKM Desa Cigugurgirang Hastuti, Hastuti; Setiawan, Iwan; Gunawan, Arwan; Rufaedah, Yanti; Mauluddi, Hasbi Assidiki; Kusumastuti, Endah Dwi; Muhammad, Rahma Nazila; Mulyandani, Vina Citra Mulyandani; Nurmalina, Rina; Ruhana, Nafisah; Noer Ridha, Noorsyah Adi
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 6 No. 4 (2025): Edisi Oktober - Desember
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v6i4.6720

Abstract

Desa Cigugurgirang di Kecamatan Parongpong, Kabupaten Bandung Barat, dihuni sekitar 14.869 jiwa, dengan mayoritas penduduk bermata pencaharian sebagai petani sayur, petani bunga, peternak, serta pelaku UMKM di bidang makanan, kerajinan, dagang, dan jahit-menjahit. Program pengabdian kepada masyarakat (PKM) tahun ini bertujuan meningkatkan keberlanjutan UMKM desa, yang masih menghadapi tantangan manajemen keuangan. Berdasarkan evaluasi program 2024 dan survei awal, UMKM yang mampu bertahan lebih dari dua tahun cenderung memiliki manajemen keuangan baik, adaptif terhadap pasar, pemasaran efektif, kualitas produk terjaga, dan jaringan kuat; sebaliknya, peran pemerintah desa dalam pembinaan masih terbatas. Program ini dilaksanakan dengan membentuk dan memperkuat kemampuan keuangan UMKM melalui penyusunan buku saku, pelatihan sehari penuh di Aula Desa Cigugurgirang, dan pendampingan intensif dalam menyusun pembukuan akuntansi sederhana. Program PKM ini bertujuan untuk meningkatkan kompetensi dan keterampilan pelaku UMKM dalam menyusun melakukan pembukuan akutansi sederhana yang akan menunjang kepada keberlanjutan bisnisnya dengan metode edukasi atau sosialisasi kepada pengelola UMKM. Program ini dilaksanakan dengan melibatkan 20 UMKM yang ada di Desa Cigugurgirang dari berbagai sektor bisnis. Kegiatan dimulai dengan penyusunan buku saku yang dilengkapi dengan kertas kerja penyusunan pembukuan akuntansi sederhana yang akan menjadi bekal pelaku UMKM agar bisa membuatnya secara mandiri kelak. Kemudian dilanjutkan dengan pelatihan selama 1 hari yang dilaksanakan di Aula Desa Cigugurgirang. Selanjutnya adalah program pendampingan, dimana peserta akan dibimbing untuk menyusun pembukuan akuntansi sederhana bagi bisnisnya masing-masing. Dengan memiliki pembukuan akuntansi maka para pelaku UMKM akan mulai mengelola keuangan bisnisnya dengan lebih baik untuk mengambil keputusan-keputusan bisnis strategis yang akan berdampak pada keberlanjutan usahanya.  
PREFERENSI PELAKU USAHA PADA E-COMMERCE TERHADAP LAYANAN LAST MILE DELIVERY Rachmawati, Ika; Utama, Adiguna Sasama Wahyu; Ruhana, Nafisah
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 14 No. 4 (2025): December
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v14i4.3633

Abstract

Introduction: Last-mile delivery is the critical final stage of the logistics chain, delivering goods from local distribution centers to end consumers and playing a pivotal role in customer satisfaction. To maintain buyer satisfaction and loyalty, e-commerce merchants must select courier service providers with established reputations and proven reliability. This study examines seller preferences regarding courier services, explicitly focusing on last-mile delivery operations.Methods: This research engaged a quantitative approach applying survey methodology. Data collection was conducted through both offline and online questionnaire distribution. The sample comprised 187 e-commerce store owners domiciled in East Java Province, Indonesia. Data analysis was performed using SmartPLS. Results: The findings reveal that performance expectancy in delivery reliability, delivery mode, and delivery cost significantly influences intention to use courier services. Performance expectancy in delivery time emerged as the most dominant factor, demonstrating significant effects both directly on intention to use and indirectly through performance expectancy in delivery cost as a mediating variable. Conversely, performance expectancy in the delivery area did not significantly affect intention to use.Conclusion and suggestion: The findings underscore that courier service providers must prioritize delivery reliability, cost efficiency, mode flexibility, and delivery speed, as these factors constitute primary considerations for e-commerce sellers when selecting last-mile delivery services for customer fulfillment. Future research should expand the scope of investigation and conduct segmented analysis by categorizing sellers by e-commerce platform. The inclusion of variables such as platform-specific internal policies is warranted, given that specific e-commerce platforms operate proprietary integrated logistics services. Keywords: Last-mile, Delivery, Customer, Preference, Service
Co-Authors Adiguna Sasama Wahyu Utama Arwan Gunawan Banter Laksana, Banter Barnas, Benny Dadang Hermawan Dirgawanti, Nikita Triyuli Endah Dwi Kusumastuti, Endah Dwi Hadiani, Fatmi Handayani, Salvia Suci Handhayani, Fathimah Tri Hasbi Assidiki Mauluddi Hastuti Hastuti Hastuti Iwan Setiawan Iwan Setiawan Kusuma, Bryan Ranu Ledy Mahara Ginting Leni Nur Pratiwi Mayasari, Ine Mochamad Umar Mai Mulyandani, Vina Citra Mulyandani Nayla Sandra Aulia Noorsyah Adi Noer Ridha Noven Suprayogi, Noven Nur Haziyah Abdul Halim Nurdin, Ade Ali Nuryanti, Yuni Pakpahan, Rosma Purbayati, Radia Putranda, Muhammad Imaduddin Rachmawati, Ika Rahma Nazila Muhammad Ramadini, Nazwa Putri Rina Nurmalina Rosmiati, Mia Ruhadi Ruhadi Sahroni, Putri Rizki Sarah Amalina Azizul Rahman Sarah Salsabila Setianingsih, Ratih Setiawan, S SITI MARYAM SUMIYATI SUMIYATI Susanti, Ita Tazqy, Recha Teti Sofia Yanti Triastuty Wulandari Tripuspitorini, Fifi Afiyanti Via Muthmainnah Luthfi Yanti Rufaedah, Yanti