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The Village Financial Management System: A Policy Towards Independent Villages Puji Handayati; Mohd Rizal Palil
Jurnal Ekonomi dan Studi Pembangunan Vol 12, No 1 (2020)
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/um002v12i12020p001

Abstract

The ultimate focus of this research is to find out how to improve the capabilities of the Village Apparatus and the preparation of the Guidance Book for IT-based Village Finance Administration towards Good Village Governance. Then, this research also focuses on mentoring activities in 15 villages in Gempol sub-district. Assistance results in 15 villages in Gempol Subdistrict, Pasuruan Regency, show that village financial management software can be applied properly. Assistance results in 15 villages in Gempol Subdistrict, Pasuruan Regency, show that village financial management software can be applied properly. Although there are still some difficulties in implementation due to the lack of skills of the village apparatus due to age and parameter constraints that need to be adjusted. In general, the software still needs to be refined related to the filling and storage stages that are still considered inefficient. On the other hand, a tutorial guide book that has been tested from several aspects is considered very adequate. The usefulness of the village financial management guide book is very helpful for beginners in applying village financial management software.
ACTIVITY-BASED COSTING (ABC) SYSTEM TO DETERMINE PRODUCTION COST (STUDY ON CV TWIN ALFA) Aprilia Wulandari; Atika Violeta Hanum; Talitha Rahmi Ardiyanti; Puji Handayati; Makaryanawati
Journal Publicuho Vol. 7 No. 4 (2024): November - January - Journal Publicuho
Publisher : Halu Oleo University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35817/publicuho.v7i4.576

Abstract

This study explores the implementation of the Activity-Based Costing (ABC) system at CV Twin Alfa, a company engaged in the production of automotive training equipment for vocational and mechanical engineering students. In an increasingly competitive market, the necessity for accurate cost information is paramount for strategic decision-making and pricing strategies. Traditional cost accounting methods, which allocate manufacturing overhead based solely on production volume, lead to significant inaccuracies in cost calculations, particularly for companies with diverse product offerings. This research demonstrates that the ABC system provides a more precise method for calculating production costs by linking expenses directly to the activities that generate them. Findings indicate that employing the ABC system not only enhances the accuracy of cost information but also supports improved operational efficiency and competitive pricing. The study concludes that adopting the ABC approach is essential for CV Twin Alfa to refine its cost management practices and maintain a competitive edge in the marketplace.
THE INFLUENCE OF GREEN ENTREPRENEURSHIP AND GREEN PRODUCT INNOVATION ON THE PURCHASE INTEREST OF GENERATION Z CONSUMERS Basofitrah, Achmad; Sudarmiatin, Sudarmiatin; Suharsono, Naswan; Handayati, Puji
JURNAL PROFIT Vol 9, No 2 (2025): Economic And Financial Institutions
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i2.13584

Abstract

This study aims to examine the influence of Green Entrepreneurship and Green Product Innovation on Purchase Intention among Generation Z consumers in Malang City. A quantitative approach with a cross-sectional survey design was employed. Data were collected using a structured Likert-scale questionnaire and obtained from Generation Z respondents selected through purposive sampling. The data were analyzed using SPSS, including validity and reliability testing, normality testing, multicollinearity assessment, and multiple linear regression to test the research hypotheses. The results indicate that Green Entrepreneurship has a positive and significant effect on Purchase Intention. Similarly, Green Product Innovation demonstrates a significant contribution to increasing consumers’ intention to purchase environmentally friendly products. These findings highlight that sustainable entrepreneurial practices and eco-friendly product innovations enhance young consumers’ interest in UMKM products, emphasizing the strategic importance of sustainability in contemporary marketing.
EXPERIENCE-BASED STRATEGIC PLANNING BY OWNERS OF SMALL AND MEDIUM ENTERPRISES PRODUCING DOLPHIN CASSAVA CHIPS Rozi, Wisma Miftahur; Sudarmiatin, Sudarmiatin; Handayati, Puji; Suharsono, Naswan
JURNAL PROFIT Vol 9, No 2 (2025): Economic And Financial Institutions
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i2.13585

Abstract

Strategic planning is an important element for the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in facing competition and market dynamics. This study aims to analyze the strategic planning process at Lumba-Lumba Cassava Chips MSME in Malang, which operates in the highly competitive snack food industry. The approach used is descriptive qualitative through case study method, with data collection techniques in the form of in-depth interviews, observation of production and marketing processes, and documentati . Data analysis was conducted using the Miles and Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The results of the study indicate that strategic planning in this SME is carried out informally and based on the owner's experience, but it covers the main components of strategic planning, namely situation analysis, strategy formulation, implementation, and evaluation. The strategies are aimed at improving product quality, stabilizing raw material supplies, and expanding the marketing network through souvenir shops. However, product innovation, digital marketing, and strategy documentation are still not optimal. Strategy evaluation is also carried out intuitively without measurable performance indicators. This study concludes that although strategic planning at Lumba-Lumba Cassava Chips SME is not yet structured, the strategies implemented are able to maintain business sustainability. This study provides implications for SME actors to strengthen strategy documentation, product innovation, and digital marketing, as well as for SME facilitators to improve strategic management training in line with the SME context. 
DRIVING SUSTAINABLE PERFORMANCE : THE ROLE OF GREEN ENTREPRENEURIAL ORIENTATION AND INNOVATION CAPABILITY AMONG SMES Hermawan, Dedi Joko; Sudarmiatin, Sudarmiatin; Handayati, Puji; Suharsono, Naswan
JURNAL PROFIT Vol 9, No 2 (2025): Economic And Financial Institutions
Publisher : Nurul Jadid University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33650/profit.v9i2.13586

Abstract

Sustainability performance in micro, small, and medium enterprises (MSMEs) is a crucial element for strengthening regional economic competitiveness, including in Probolinggo City. Government policies that encourage business sustainability through capacity enhancement, innovation, adaptation, and the reinforcement of green entrepreneurial orientation position entrepreneurial orientation and innovation capability as strategic determinants of MSME continuity. Global demands related to environmental issues, advances in production technology, shifting consumer preferences, and the growing need for eco-friendly products increasingly require MSMEs to develop their innovation capabilities. Although most MSMEs have not yet attained the level of innovation capability and green entrepreneurial orientation found in larger enterprises, the demand to operate sustainably remains a priority. This study aims to analyze the relationship between green entrepreneurial orientation, innovation capability, and sustainability performance among MSMEs in Probolinggo City. The research involved 30 MSME actors as respondents, using questionnaires as the primary instrument and data processing through SmartPLS. The findings indicate that green entrepreneurial orientation has a positive and significant effect on innovation capability and sustainability performance. Innovation capability also significantly influences sustainability performance; however, it does not mediate the relationship between green entrepreneurial orientation and sustainability performance.
KEBERAGAMAN GENDER DALAM DEWAN DIREKSI DAN KINERJA PERUSAHAAN PERSPEKTIF CRITICAL MASS: SCOPING REVIEW Nur Diana Kholidah SM; Bambang Sugeng; Puji Handayati
Jurnal Manajemen, Ekonomi dan Akutansi (JUMEA) Vol. 3 No. 2 (2026): Januari
Publisher : Merwin Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69820/jumea.v3i2.448

Abstract

Research on gender diversity in boards of directors and company performance shows diverse empirical findings and has yet to reach a consensus. Some studies report a positive influence, while other studies find a negative, insignificant, or non-linear relationship. These conditions indicate that the relationship between gender diversity and company performance is complex and cannot be adequately explained through a linear approach. This study aims to map and synthesize academic literature discussing this relationship through a scoping review approach. The research method refers to the Arksey and O'Malley (2005) framework, which includes the stages of identifying research questions, literature searches, article selection, data mapping, and summarizing and reporting results. The search was conducted in reputable international journal databases covering publications from the last fifteen years. Based on the selection process, ten relevant empirical articles were obtained and analyzed systematically. The results of the scoping review show that the relationship between gender diversity on the board of directors and company performance is dominated by nonlinear patterns, particularly inverted U-shaped and U-shaped patterns. Some studies in the literature identify a threshold or critical mass of female representation, generally in the range of 30-40 percent, at which the contribution of gender diversity to company performance begins to be more substantial. This study contributes by presenting a comprehensive conceptual and empirical mapping of research developments on gender diversity and company performance, as well as identifying relevant research gaps for further research development.
Product Innovation And Digital Marketing Strategies To Improve The Competitiveness Of MSMEs: Case Study On MSME " Dhany Bakery” In Jombang Regency Afif Nur Rokhman; Sudarmiatin; Puji Handayati; Naswan Suharsono
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 3 (2026): February
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i3.407

Abstract

The development of digital technology has a significant impact on MSME business patterns, especially in marketing and product innovation aspects. This case study aims to analyze the strategy of product innovation and the use of digital marketing at SMEs “Dhany Bakery” and its influence on improving business competitiveness. The research method uses a qualitative approach through direct observation, in-depth interviews, and documentation. The results showed that product innovation focusing on flavor and packaging variations and the implementation of digital marketing through Instagram, WhatsApp Business, and TikTok Shop were able to increase brand awareness and sales by 35% in three months. This study provides a practical contribution to other MSMEs to improve competitiveness through the use of digitization.
Developing Responsibility, Ethics, And Strategic Planning: A Case Study On MSMEs In Mojokerto Arif Isnaini; Sudarmiatin Sudarmiatin; Puji Handayati; Naswan Suharsono
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 3 (2026): February
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i3.408

Abstract

Stone sculpture SMEs in Mojokerto is one of the creative economic sectors that has great potential in improving public welfare, especially in the Trowulan District and surrounding areas. However, challenges in business management, such as low operational responsibility, weak business ethics, and unstructured strategic planning, often become obstacles to business sustainability and competitiveness. This study aims to analyze the development of responsibility, ethics, and strategic planning at MSME patung batu in Mojokerto. The research method uses a qualitative approach to case studies with observation techniques, in-depth interviews, and documentation. The results showed that (1) strengthening responsibility can be done through a clear division of tasks and more disciplined production management, (2) business ethics need to be improved in aspects of honesty, price transparency, and marketing practices with integrity, and (3) strategic planning can be developed through SWOT analysis, determination of vision and mission, and product differentiation strategies. This research contributes to providing relevant management development models for local MSMEs.
Success Predictor Factors In Entrepreneurship: Case Study Of Micro MSMEs Pinisi Miniature Ship Craftsmen In Mojokerto Regency Moh. Faizin; Sudarmiatin Sudarmiatin; Puji Handayati; Naswan Suharsono
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 3 (2026): February
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i3.409

Abstract

This study aims to identify factors that are predictors of success in entrepreneurship in micro MSMEs miniature artisans of Pinisi ships in Mojokerto Regency. The case study approach was used by collecting data through in-depth interviews, participatory observations, and documentation of 15 miniature artisans of Pinisi ships. The analysis was carried out qualitatively by focusing on internal factors such as motivation, technical skills, business management, and external factors such as family support, marketing network, and access to capital. The results of the study show that technical skills, managerial skills, and marketing networks are the main predictors of the success of MSMEs. In addition, family support and the ability to innovate also play a significant role in maintaining business continuity. These findings provide implications for the development of training programs and policy support for local creative MSMEs.
The Role Of Digitalization In Operational Efficiency Case Study On Seganex Footwear SMEs in Mojokerto City Rivaldo Kurniawan; Sudarmiatin Sudarmiatin; Puji Handayati; Naswan Suharsono
Maksimal Jurnal : Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol 3 No 3 (2026): February
Publisher : Abadi Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/meta-journal.v3i3.410

Abstract

The development of digital technology offers opportunities for MSME actors to enhance operational efficiency and business competitiveness. This case study aims to analyze the role of digitalization in improving operational efficiency at the footwear MSME “Sepatu Seganex” in Mojokerto City. The study employed a qualitative descriptive method through field observations, interviews with the owner, and documentation of the production process. The findings indicate that the implementation of digitalization—covering digital financial recording, order management systems, digital marketing, and the use of marketplaces—significantly improves time efficiency, reduces operational costs, and increases productivity. The main challenges include limited digital human resources, initial technology adoption costs, and suboptimal internet access. This study contributes to MSME literature related to digital transformation strategies in the local manufacturing sector.
Co-Authors Aang Kunaifi Aang Kunaifi Abdullah Syakur Novianto Achmad Barizi Achmad Barizi Adam Gumilang Rahmawan Adelia Rahma Adelia Rahma Afif Nur Rokhman Afifudin Afifudin Agoes Windarto Agung Purnawarman Agung Winarno Agus Hermawan Agus Hermawan Agus Salim Ahmad Wahyudin Ahmad Zaki Azzuhairi Aisyah Asri Nurrahma Akidah Fitrah Albaasith, Shooma Fikri Alvyola Permata Yussanto AMELIA SETYAWATI Amelia Sugangga Amin, Muh. Sirojuddin Andrianto, Ahmad Andy Chandra Pramana Anisa Tus Saidah Anita Handayani Anugrahani, Inanda Shinta Aprilia Wulandari Arief Noviarakhman Zagladi Arif Isnaini Arif Wicaksono Aris, Nyuherno Ariyanto, Beny Atika Violeta Hanum Aulianda, Mega Azeeta Nur Partiwi Bagus Setiawan Bagus Setiawan Bagus Shandy Narmaditya Bahri, Mat Bahri, Matahari Adihapsari Saiful Bambang Sugeng Bambang Sugeng Bambang Sugeng Basofitrah, Achmad Bastomi, Mohamad Bellini Munezero Beny Ariyanto Brilian Prastiti Andri Safitri Budi Eko Soetjipto Budi UTAMI Casimiro Soares Cholifah, Emilia Nur Chozin, Chozin Cipto Wardoyo Dewi Diah F Dian, Adiwibowo Distiawati, Rania Putri Djoewita Djoewita Djoewita Djoewita, Djoewita Dodik Juliardi Dwi Wulandari Dyah Arini Rudiningtyas Dyah Setyawati Eddy Sutadji Eka Ananta Sidharta Eko Juni Wahyudi Ely Siswanto Ery Tri Djatmika Rudijanto Wahju Wardhana Ery Tri Djatmika RWW Etty Soesilowati Fauji, Diah Ayu Septi Fazlur Rahman Rahawarin Ferdiansyah, Rifaldy Adinandra Fitriyah Fitriyah Fulgentius Danardana Murwani Gita Yuniar Gunartin . Guntur Kusuma Wardana Hadi Ismanto Hanif Rani Iswari Haqi, Syafrozi Hari Wahyono Heri Pratikto Heri Purnomo Hermawan, Dedi Joko Hernanik, Nova Dwi Ihsanul Windasari Ilham, Rachmad Imam Habibi Imam Mukhlis Indratirta, Nadia Prima Insani, Yogie Dana Iradah Rahman Irma Hidayati Ismanto, Hadi Ismanto Ismawati, Lilik Ita Athia Ita Prihatining Wilujeng Iva Khoiril Mala Izzalqurny, Tomy Rizky Junaidi Khalikussabir, Khalikussabir Khusnia, Rif’atul Kukuh Budianto Kukuh Budianto Kusuma, Shafarina Dewi Lailatul Rohmah Laksono, Andi Latif, Sahraman D. Hadji Ludi Wishnu Wardana Lukmanasari, Herla Luthfiya Fathi Pusposari M. Cholid Mawardi Mahmud Mahmud Makaryanawati Makayanawati Makayanawati ‏‏‎ Maretasari, Rina Masculine Muhammad Muqorobin Maslichah Maslichah Mega Aulianda Mifta Ria Oktaviana Mifta Ria Oktaviana Moch Mohtar Moch. Wahyu Widodo Moh Yasir Moh. Amin Moh. Faizin Mohammad Rofiudin Mohammad Rofiudin MOHD RIZAL PALIL Muchamad Rizky Fauzi Mufid A Muh. Sirojuddin Amin Muhammad Bukhori Dalimunthe Muhammad Irfanul Hakim Zain Muhammad Irsan Y Hi Wahid Muhammad Sulhan Mustofiyah, Nuriyatul Muttaqien, Zaenul Nabila Aura Dewanti Nabila Aura Dewanti Nadliroh, Indah Datin Naswan Harsono Naswan Suharsono Novi Trisnawati Novi Trisnawati Novita Rifaul Kirom, Novita Rifaul Nur Diana Nur Diana Kholidah SM Nur Diana Kholidah SM Nur Hidayatul Istiqomah Nurika Restuningdiah Nurul Farida Nurus Shobah Pahrizal Pahrizal Pradana, Nikko Zein Jaya Prastiono, Suryo Purnawarman, Agung Purwadi, Muhammad Guntur Purwianti, Ari Putra Hilmi Prayitno Rachmawati, Dita Rahajeng Cahyaning Putri Cipto Raharimalala Narindraniaina Elisoa Rahayu RAHAYU Rahman, Fadali Rahman, Iradah Rahmi, Vembri Aulia Rania Putri Distiawati Ratna Dwi Nastiti Ratna Tri Hardaningtyas Ravinesh Rohit Prasad, Ravinesh Rohit Rayyan Sugangga Renny Dwijayanti Restu Millaningtyas Reyhan Mahardika Rieska Maharani Rini Astuti Rini Astuti Rita Anggraini Rahayu Rivaldo Kurniawan Rizkita, Marsya Aulia Rizky Arief Shobirin Rizky Firmansyah RIZKY NURYANTI Rosmala Dewi Rosmiza Bidin Rozi, Wisma Miftahur RR. Ella Evrita Hestiandari Saiful Arif santoso, fuji Saptaria, Lina Saraswati, Thusy Tiara Satia Nur Maharani Septiawan, Bambang Shadi Emad Areef Alhaleh Shafarina Dewi Kusuma Sheila Febriani Putri Shobah, Nurus Siti Salina Mustakim Slamet Fauzan Sonhaji Sri Umi Mintarti Subhan, Ega Saiful Sudarmiatin Sudarmiatin Sudarmiatin Sugangga, Rayyan Sukarsih Sukarsih, Sukarsih Sulis Rochayatun Sulton Sholehuddin Sumiati Sumiati Sunandes, Aris Sunariyadi, Sunariyadi Suparti Suparti Sutomo Sutomo Syafrozi Haqi Talitha Rahmi Ardiyanti Tasnim Nikmatullah Realita Tatas Ridho Nugroho Tatas Ridho Nugroho Tjatur, Christian Ulfi Andrian Sari Umi Nandiroh Umu Rosyidah Vega Wafaretta Vembri Aulia Rahmi Wahid, Muhammad Irsan Y Hi Wahju Wardhana Wahyu Dede Gustiawan Wahyu Mustika Rani Wakik Wardhana, Ery Tri Wibowo, Nyuherno Aris Widyaningrum, Santi Winda Ayu Anggraini Windasari, Ihsanul Yulani, Farah Siska Yuli Soesetio Yuniar, Gita Yusuf Yusuf