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All Journal Jurnal Pengabdian Masyarakat Madani IJSS: International Journal of Social
Hari Astuti, Henik
LEMBAGA PENERBIT FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS TRISAKTI
Religion Computer Science & IT Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice Social Sciences

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Exploring The Strategic Decision-Making Process Of Startup Founders Conducting Business Pivots When Facing Significant Decreases In Local Market Demand Astuti, Henik Hari; Claudia, Ferby; Firmansyah, Muhammad
International Journal of Social Sciences Vol. 2 No. 1 (2026): IJSS: International Journal of Social Sciences
Publisher : STEBIS Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/ijss.v2i1.475

Abstract

This research investigates the strategic decision-making process of startup founders who undertake business pivots in response to a significant decline in local market demand. In the volatile landscape of the digital economy, the ability to pivot is often a prerequisite for survival; however, the cognitive and organizational mechanisms behind this strategic shift—especially when triggered by shrinking local demand—remain under-explored in qualitative economic literature. This study aims to fill this gap by deconstructing how founders interpret market signals, evaluate existing resources, and ultimately decide to alter their core business models. Using a qualitative approach with a multiple-case study design, this research involved in-depth interviews with startup founders from various sectors who successfully or partially navigated a pivot within the last years. Data were analyzed using thematic analysis to identify recurring patterns in the decision-making process. The findings reveal that the decision to pivot is not merely a rational-economic response to declining revenue but is heavily influenced by "bounded rationality," where founders must balance empirical market data with intuition and stakeholder pressure. The study identifies three critical phases in the pivot decision-making process: Crisis Recognition, where founders distinguish between temporary market fluctuations and permanent structural shifts; Strategic Re-orientation, involving the search for "adjacent possibilities" or new market niches; and Resource Realignment, where existing capital and human resources are reconfigured to support the new direction. Furthermore, the research highlights that a "founder's psychological resilience" and "cognitive flexibility" act as crucial moderators in determining the speed and success of the pivot. The implications of this study are twofold. Theoretically, it extends the resource-based view (RBV) and dynamic capabilities theory by providing a granular look at the micro-foundations of strategic flexibility in small-scale entrepreneurial ventures. Practically, the results offer a strategic roadmap for startup founders and venture capitalists in managing market downturns. It suggests that institutional support and mentorship should focus not only on financial runway but also on enhancing the strategic decision-making frameworks of founders to foster long-term economic resilience in the face of local market volatility.
Peningkatan Kompetensi Guru Akuntansi melalui Pelatihan Software Akuntansi pada Perusahaan Dagang: Implementasi Program Pengabdian kepada Masyarakat di P4 Jakarta Utara Astuti, Henik Hari; Mayangsari, Sekar; Wahyuni, Lidia
Jurnal Pengabdian Masyarakat Madani Vol 6 No 1 (2026): Jurnal Pengabdian Masyarakat Madani (JPMM)
Publisher : Sekolah Tinggi Ekonomi Bisnis Syariah Bina Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51805/jpmm.v6i1.228

Abstract

Perkembangan teknologi digital telah membawa perubahan signifikan dalam praktik akuntansi, dari sistem manual menuju sistem berbasis aplikasi komputer akuntansi. Namun, masih terdapat kesenjangan kompetensi di kalangan guru akuntansi, khususnya dalam penguasaan dan pemanfaatan software akuntansi yang relevan dengan kebutuhan industri. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kompetensi guru akuntansi dalam penggunaan software akuntansi, khususnya MYOB, melalui pelatihan berbasis praktik. Metode yang digunakan adalah pendekatan partisipatif dengan model pelatihan berbasis praktik (hands-on training), yang meliputi tahap identifikasi kebutuhan melalui pre-test, penyampaian materi, demonstrasi penggunaan software, praktik langsung, pendampingan, serta evaluasi melalui post-test. Sasaran kegiatan ini adalah guru SMK yang tergabung dalam P4 Jakarta Utara. Hasil kegiatan menunjukkan adanya peningkatan yang signifikan dalam pemahaman dan keterampilan peserta dalam menggunakan software akuntansi. Peserta mampu melakukan pencatatan transaksi, pengelolaan data keuangan, serta penyusunan laporan keuangan secara sistematis menggunakan aplikasi MYOB. Selain itu, kegiatan ini juga meningkatkan kepercayaan diri guru dalam mengintegrasikan teknologi akuntansi ke dalam proses pembelajaran. Dengan demikian, kegiatan ini tidak hanya meningkatkan kompetensi profesional guru, tetapi juga berkontribusi terhadap peningkatan kualitas pendidikan vokasional yang lebih relevan dengan kebutuhan dunia kerja berbasis teknologi. Kegiatan ini diharapkan memberikan dampak jangka panjang terhadap peningkatan kesiapan lulusan SMK dalam menghadapi tantangan industri digital.
Co-Authors Augustine, Yvone Claudia, Ferby Faisal, Aris Riantori Giawan Nur Fitria Muhammad Firmansyah, Muhammad Mulyani, Susi Dwi Sekar Mayangsari VICTOR SIAGIAN Wahyuni, Lidia Yuliansyah, Yudhi