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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS CARE: Jurnal Pengabdian Multi Disiplin
Mochtoha, Himawan
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Arts Humanities Economics, Econometrics & Finance Other

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Pendampingan Teknis Pencatatan Keuangan dan Legalitas Usaha Bagi Usaha Mikro Pemula di Kepulauan Riau Naldi, Syafri; Ulfah, Mutia; Hidayat, Rahmat; Zuliarni, Sri; Khusniah, Riza; Rahman, Fuad Arif; Putra, Aprizal; Almany, Sarah Ulfa; Siregar, Multhahada Ramadhani; Devano, Alrido Martha; Oktarici, Eddo Nanda; Putri, Ancala Laras; Mochtoha, Himawan
CARE: Journal Pengabdian Multi Disiplin Vol. 3 No. 1 (2025)
Publisher : Fakultas Agama Islam Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/care.v3i1.40570

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam perekonomian Indonesia. Namun, UMKM masih menghadapi tantangan signifikan dalam aspek pengelolaan keuangan dan legalitas usaha, khususnya di wilayah Kepulauan Riau yang memiliki keterbatasan akses terhadap pelatihan dan pendampingan. Program pengabdian kepada masyarakat ini bertujuan untuk memberikan pendampingan teknis kepada pelaku usaha mikro pemula di Kepulauan Riau dalam hal pencatatan keuangan sederhana dan pengurusan legalitas usaha. Melalui pendekatan Project-Based Learning (PBL), mahasiswa Politeknik Negeri Batam mendampingi para pelaku UMKM dalam menyusun pencatatan transaksi harian serta mengurus dokumen legalitas seperti Nomor Induk Berusaha (NIB), Nomor Pokok Wajib Pajak (NPWP), dan sertifikasi halal. Hasil kegiatan menunjukkan bahwa 80% peserta mampu menerapkan pencatatan transaksi harian, 70% dapat menyusun laporan keuangan sederhana, dan 75% berhasil mengurus legalitas usaha melalui platform Online Single Submission (OSS), yang berdampak pada peningkatan akses terhadap pembiayaan formal. Selain itu, program ini turut mendorong perubahan pola pikir peserta menuju pengelolaan usaha yang lebih profesional. Meskipun demikian, diperlukan pendampingan lanjutan untuk memastikan keberlanjutan implementasi. Program ini memiliki potensi untuk direplikasi di wilayah lain guna mendukung pemberdayaan UMKM yang lebih kompetitif dan berkelanjutan, serta memberikan kontribusi terhadap pertumbuhan ekonomi lokal.
The Influence of Product Quality and Promotion on Repurchase Intent, with Customer Satisfaction as the Mediating Variable: (A Study on Kemejaberkah.2nd Online Shop Consumers) Amar, Amar; Mochtoha, Himawan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 13 No. 1 (2025): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2025
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v13i1.9889

Abstract

This study investigates the role of customer satisfaction as an intervening variable in analyzing the impact of product quality and marketing on repurchase intention among customers of Kemejaberkah.2nd online shop. A quantitative research method with a descriptive approach was employed. Data were collected through a questionnaire distributed to 115 individuals who had made at least three repeat purchases in 2023. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results revealed that both product quality and promotion have a positive and significant effect on customer satisfaction and repurchase intention. Moreover, customer satisfaction mediates the relationship between product quality and promotion with repurchase intention. These findings highlight the importance of developing strategies that improve product quality and marketing effectiveness to sustain customer satisfaction. By applying the right approach, businesses can enhance customer satisfaction and drive repeat purchases.
Co-Authors Almany, Sarah Ulfa Amar Amar Aprizal Putra, Aprizal Devano, Alrido Martha Khusniah, Riza Mutia Ulfah Naldi, Syafri Oktarici, Eddo Nanda Putri, Ancala Laras Rahman, Fuad Arif Rahmat Hidayat Siregar, Multhahada Ramadhani Sri Zuliarni