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All Journal Jurnal Bisnis dan Ekonomi JPM (Jurnal Pemberdayaan Masyarakat) Owner : Riset dan Jurnal Akuntansi Jesya (Jurnal Ekonomi dan Ekonomi Syariah) PengabdianMu: Jurnal Ilmiah Pengabdian kepada Masyarakat Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Jurnal Akademi Akuntansi (JAA) Jurnal Pengabdian kepada Masyarakat Nusantara Indigenous Biologi Jurnal Ilmiah Wahana Pendidikan JAMER Journal of Economic Education and Entrepreneurship Studies
Angela Merici Minggu
Universitas Kristen Artha Wacana
Religion Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Pendampingan Pembukuan Sederhana dan Inovasi Produk Pangan Lokal bagi Ibu-Ibu di Desa Oinlasi Minggu, Angela Merici; Manu, Christian Daniel; Christiani, Yuningsih Nita
Jurnal Pemberdayaan Masyarakat Vol 8 No 1 (2023): Mei
Publisher : Direktorat Penelitian dan Pengabdian kepada Masyarakat (DPPM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jpm.v8i1.8417

Abstract

The food business is a household-scale business with products that consumers are interested in. Food connoisseurs are not only children, but also teenagers, adults, and the elderly. The consequence that arises is that food businesses receive many orders to meet consumer needs. Jam is a type of snack that is eaten with bread. Jam products are a business opportunity for women in Oinlasi village. In terms of local raw materials, Oinlasi village has a lot of local food that can be used as the main raw material in making food product innovations. This PKM activity aims to improve the economy and increase community creativity in processing local food to be used as a household-based industrial business and market products online and carry out simple bookkeeping for every financial transaction that occurs. Partners in this case the PKK women are very enthusiastic in carrying out this activity. Many things were gained from this activity, namely: (1) partners felt that they had gained insight where they could use simple transaction recording, (2) partners felt that by innovating purple sweet potatoes and avocados, profits would increase, (3) partners only need to promote their products using online marketing.
A Value Chain Based Strategic Management Accounting Model for Private Higher Education Institutions Minggu, Angela Merici; Aboladaka, Jusuf; Aleng, Yohana Lince; Manu, Christian Daniel; Kase, Alfred G. O.
Journal of Economic Education and Entrepreneurship Studies Vol. 7 No. 1 (2026)
Publisher : Department of Economics Education, Faculty of Economics, Universitas Negeri Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62794/je3s.v7i1.195

Abstract

This study examines the development of a value chain based strategic management accounting model in private higher education institutions. The issue has become increasingly important in a competitive higher education environment, where institutions are required to manage academic and managerial activities more strategically to create value and sustain competitiveness. Using a qualitative case study approach, the study was conducted across three private higher education institutions. Data were collected through in depth interviews, observations, and document analysis, and were examined using open coding, axial coding, and selective coding procedures. The analysis focused on identifying the interdependencies among primary and support activities within the institutional value chain and assessing their contributions to value creation. The findings show that value creation is achieved through the integration of academic functions and support systems, while strategic management accounting plays an important role in generating relevant cost and performance information for managerial decision making. This integration contributes to stronger institutional reputation, improved accreditation outcomes, and greater financial sustainability. The study concludes that the proposed model can support competitive advantage by aligning value chain activities with strategic information needs, thereby strengthening managerial responsiveness and long term institutional performance.
Determinants of the use of tax consultant services by corporate taxpayers Manubulu, Herry Aprilia; Minggu, Angela Merici; Sinaweni, Mallia Trisonya
Jurnal Akademi Akuntansi Vol. 9 No. 2 (2026): Jurnal Akademi Akuntansi (JAA)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jaa.v9i2.44257

Abstract

Purpose: This study analyzes the determinants influencing the use of tax consultant services among corporate taxpayers in Kupang City, Indonesia, focusing on tax knowledge, perceptions of tax consultants, perceptions of Account Representatives, and tax audits. Methodology/approach: A quantitative survey method was employed using questionnaire data from 35 corporate taxpayers who had utilized tax consultant services, selected through purposive sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM–PLS) with SmartPLS 4. Findings: The results indicate that the perception of tax consultants has a positive and significant effect on the use of tax consultant services. In contrast, tax knowledge, perceptions of Account Representatives, and tax audits do not significantly influence corporate taxpayers’ decisions to use such services. Practical and Theoritical contribution/Originality: This study provides empirical evidence on factors influencing the use of tax consultant services in Eastern Indonesia and highlights the importance of strengthening tax consultants’ professionalism and credibility to enhance taxpayer trust and service utilization. Research Limitation: The study is limited by its small sample size and focus on a single city. Future research should involve larger samples and broader geographic coverage.
Peran Brand Awareness dalam Memediasi Pengaruh Digital Marketing terhadap Kinerja UMKM di Kota Kupang Alya Elita Sjioen; Angela Merici Minggu; Herry Aprilia Manubulu; Gabriela E. Hetharia; Christian Daniel Manu; Ardi B. T. Ndaumanu
Jesya Vol 9 No 2 (2026): FORTHCOMING ARTICLES : JUNI 2026
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Al-Washliyah Sibolga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36778/jesya.v9i2.2784

Abstract

This study aims to analyze the role of Brand awareness in mediating the effect of Digital marketing on SME Performance in Kupang City. This research is important because many SMEs still face challenges in optimizing digital marketing strategies and strengthening brand awareness in the rapidly growing digital economy. The novelty of this study lies in the use of Brand awareness as a mediating variable in explaining the relationship between Digital marketing and SME Performance within the context of SMEs in Eastern Indonesia, particularly in Kupang City. This study employed a quantitative approach using a survey method through questionnaires distributed to SMEs actively utilizing digital media in their business activities. The sampling technique used purposive sampling, and data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The findings indicate that Digital marketing positively and significantly affects Brand awareness and SME Performance. Furthermore, Brand awareness positively influences SME Performance and significantly mediates the relationship between Digital marketing and SME Performance. These results highlight the importance of integrating digital marketing strategies with consistent branding activities to improve competitiveness and business sustainability among SMEs in the digital era.
Co-Authors Aleng, Yohana Lince Alfred G.O Kase Ardi B. T. Ndaumanu Christian Daniel Manu Christiani, Yuningsih Nita Eka M. I. Seseli Erny Selfina Nggala Hambandima Fransina Th. Nomleni Gabriela E. Hetharia Godlief F. Neonufa Herry Aprilia Manubulu Herry Aprilia Manubulu Jusuf Aboladaka Rosari, Renya Rupidara, Anggreini D. N. Sabu, Junius Menase Sau Sinaweni, Mallia Trisonya Sonbay, Yolinda Santi Tisera, Wilson L Varel Julian Ballo