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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS CARE: Jurnal Pengabdian Multi Disiplin Jurnal Pengabdian Kepada Masyarakat
Mochtoha, Himawan
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Arts Humanities Computer Science & IT Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Social Sciences 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.
Analisis Penerapan Organisasi Pembelajaran pada PT Studio Mineral Batubara (SMB) Mochtoha, Himawan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 12 No. 1 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i1.5248

Abstract

This research aims to analyze how PT SMB implements the learning organization framework. A learning organization consists of three pillars; first, an environment that supports learning, second concrete learning processes and practices, and third is leadership that supports learning. This study is designed as an exploratory descriptive research and uses qualitative analysis method. There were two research tools consisting of questionnaires and semi-structured interviews conducted consecutively. The results showed that two of the three pillars scored below the median. The first pillar, environment that supports learning scored 81 above the median score of 71. The second pillar, concrete learning processes and practices scored 68 lower than the median score of 78. The third pillar, leadership that supports learning scored 74 points lower than the median score of 76. The results of the questionnaire data are also supported by data from interviews with PT SMB's top management, so this shows that PT SMB has not fully implemented a learning organization, so PT SMB needs to make improvements and improvisations to the implementation of the learning organization.
PELATIHAN ALAT PEMADAM API RINGAN DAN KARUNG GONI SEBAGAI MEDIA PEMADAMAN KEBAKARAN KEPADA MAHASISWA POLIBATAM, SISWA DAN GURU SMK DI BATAM Wirawan, Adhitomo; Mochtoha, Himawan; Zainuddin, Muhammad; Irsutami, Irsutami; Fajrin, Aulia; Akhnedi, Andre; Russel, Felix; Yessica, Vinda; Ramadini, Putri; Halim, Shakila Lulu Fadillah; Budiman, Budiman
Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 1 (2024): JURNAL PENGABDIAN KEPADA MASYARAKAT 2024
Publisher : P3M Politeknik Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33795/abdimas.v11i1.5145

Abstract

Fire disaster is one of the many disasters that occur in the wider community both in the office and residential environment. This fire disaster generally occurs due to human factors such as: using electrical loads that exceed the power capacity and placing flammable items near the source of fire. This fire hazard will be easier to overcome if people know how to put out fires properly and know how to use extinguishers such as APAR (Light Fire Extinguisher) and the use of gunny sacks. APAR is generally categorized into 3 types, namely: Dry Chemical Extinguisher, Carbon Dioxide (CO2) Extinguisher, and Foam. Extinguishers containing dry chemical powder are very commonly used because they are able to extinguish almost all types of fires. The use of APAR is most likely to be used because of its portable nature, easy maintenance, and easy to use. In the community service that has been carried out at Batam State Polytechnic, a demonstration on how to extinguish fire with fire extinguisher and the use of gunny sacks was also carried out. Participants of this community service program are students, vocational school students and vocational school teachers.
Co-Authors Akhnedi, Andre Almany, Sarah Ulfa Amar Amar Aprizal Putra, Aprizal Budiman Budiman Devano, Alrido Martha Fajrin, Aulia Halim, Shakila Lulu Fadillah Irsutami, Irsutami Khusniah, Riza Muhammad Zainuddin Mutia Ulfah Naldi, Syafri Oktarici, Eddo Nanda Putri, Ancala Laras Rahman, Fuad Arif Rahmat Hidayat Ramadini, Putri Russel, Felix Siregar, Multhahada Ramadhani Sri Zuliarni Wirawan, Adhitomo Yessica, Vinda