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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.