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OPTIMALISASI POTENSI UMKM MELALUI PENDAMPINGAN DALAM PENGEMBANGAN PRODUK DAN MANAJEMEN USAHA BAKSO MALANG Oom Tikaromah; Sumarsid Sumarsid; Dede Puspa Pujia; Adibah Yahya; Dhebora Aldha Hutama
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.41485

Abstract

Kegiatan pengabdian kepada masyarakat yang dilakukan berfokus pada pengembangan produk usaha dan edukasi perpajakan bagi pelaku UMKM Bakso Malang. Meskipun UMKM memiliki potensi besar dalam perekonomian Indonesia, kontribusi mereka terhadap penerimaan pajak masih rendah. Melalui program ini, tim melakukan sosialisasi, pelatihan, dan pendampingan untuk meningkatkan pengetahuan dan keterampilan pelaku UMKM dalam pengelolaan keuangan, perpajakan, dan pemasaran. Hasil monitoring menunjukkan bahwa mitra berhasil mengimplementasikan pelatihan yang diberikan, seperti pembuatan logo usaha dan penggunaan aplikasi keuangan. Evaluasi menunjukkan ketercapaian 100% dalam bidang keuangan dan pemasaran, serta 80% dalam bidang produksi. Program ini tidak hanya meningkatkan kualitas produk dan daya saing usaha, tetapi juga membangun kesadaran akan pentingnya perencanaan usaha dan kewajiban perpajakan. Dengan demikian, kegiatan ini diharapkan dapat memberikan dampak positif yang berkelanjutan bagi pelaku UMKM di daerah tersebut.
DIGITAL FINANCE SERVICE: PENINGKATAN LITERASI KEUANGAN BERBASIS DIGITAL PADA UMKM BANGUNTANI MENUJU KINERJA USAHA BERKELANJUTAN Adibah Yahya; Preatmi Nurastuti; Rina Nurjanah; Estuti Fitri Hartini; Kesha Meiva Mandala
Jurnal Pengabdian Masyarakat : BAKTI KITA Vol. 7 No. 1 (2026): Nopember - April
Publisher : LPPM Universitas Islam Darul 'Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/baktikita.v7i1.11097

Abstract

Micro, Small and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economic growth, but business sustainability is a challenge, especially due to the low understanding of financial digitalisation. Utilisation of Digital Financial Services is important to facilitate financial inclusion and support the competitiveness of MSMEs in the era of technological revolution. This community service activity aims to improve digital-based financial literacy in Banguntani MSMEs so that they are able to implement digital finance in their business processes, towards sustainable business performance. The methods used are socialisation, interactive training with a hands-on approach or "Learning While Practising", and direct assistance. Impact measurement was conducted through the comparison of pre-test and post-test scores. The results showed an increase in digital financial literacy of 47.6%. This activity succeeded in transforming the skills of Banguntani MSMEs, equipping them with the ability to record accurate finances, adopt QRIS, and understand access to legal capital, which are prerequisites for optimal and sustainable business performance.
Determinants of Firm Value in the Indonesian Property and Real Estate Sector: Evidence from Panel Data Analysis (2013-2024) Taufik Hidayat; Adibah Yahya; Eka Avianti Ayuningtyas; Oom Tikaromah
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 3 (2025): Research Articles July 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i3.2774

Abstract

This study analyzes how Good Corporate Governance (GCG), specifically through the audit committee, capital structure (DER), profitability (ROE), and firm size, influences firm value within Indonesia's property and real estate sector. By examining secondary data from companies' annual reports between 2013 and 2024 using panel data regression, and sample selection using purposive sampling. The findings indicate that the audit committee does not significantly influence firm value, suggesting its role is more supervisory than directly strategic in value creation. Conversely, capital structure (DER) shows a positive effect on firm value, implying that efficient debt utilization can enhance shareholder returns. Profitability (ROE) also positively impacts firm value, confirming that strong financial performance and operational efficiency boost investor confidence. Interestingly, firm size negatively affects firm value, possibly due to operational complexities and inefficiencies often associated with larger corporations. These insights offer valuable guidance for investors and management in understanding the determinants of firm value in this sector.
Pendekatan Ekonomi Sirkular Sebagai Model Keberlanjutan Usaha Melalui Strategi Keuangan Pada UMKM Industri Tempe di Cikarang Utara Rina Nurjanah; Adibah Yahya; Oom Tikaromah; Dede Puspa Pujia; Taufik Hidayat; Putri Kurniawati
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 6 No. 2 (2026): Article Research Juli 2026
Publisher : Yayasan Cita Cendikiawan Al Khwarizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v6i2.9139

Abstract

Latar Belakang: Keberlanjutan UMKM semakin dipengaruhi oleh kemampuan pelaku usaha dalam mengintegrasikan strategi keuangan dengan praktik ekonomi sirkular. Literasi keuangan dan pemanfaatan financial technology (FinTech) dipandang sebagai faktor yang dapat meningkatkan kinerja keuangan, baik secara langsung maupun melalui penerapan ekonomi sirkular. Tujuan: Penelitian ini bertujuan menganalisis pengaruh financial literacy dan financial technology terhadap financial performance dengan circular economy sebagai variabel mediasi pada UMKM industri tempe di Cikarang Utara. Metode: Penelitian menggunakan pendekatan kuantitatif dengan metode survei terhadap 68 pelaku UMKM yang dipilih menggunakan simple random sampling. Analisis data dilakukan menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM). Hasil: Hasil penelitian menunjukkan bahwa financial literacy berpengaruh positif dan signifikan terhadap financial performance serta circular economy. Circular economy juga berpengaruh positif terhadap financial performance dan mampu memediasi pengaruh financial literacy terhadap financial performance. Sebaliknya, financial technology berpengaruh positif langsung terhadap financial performance, tetapi tidak berpengaruh signifikan terhadap circular economy sehingga mediasi circular economy pada hubungan tersebut tidak terbukti. Model penelitian memiliki kemampuan prediksi yang sangat tinggi dengan nilai R² sebesar 0,934 pada circular economy dan 0,977 pada financial performance. Kesimpulan: Peningkatan literasi keuangan menjadi faktor dominan dalam memperkuat praktik ekonomi sirkular sekaligus meningkatkan kinerja keuangan UMKM, sedangkan pemanfaatan FinTech lebih berperan dalam meningkatkan efisiensi transaksi keuangan dibandingkan mendorong implementasi ekonomi sirkular.
PERAN BIAYA PUBLIK, TATA KELOLA PEMERINTAH DAN SISTEM ANGGARAN PEMERINTAH TERHADAP KEPUASAN MASYARAKAT DI JABODETABEK Hurian Kamela; Dede Puspa Pujia; Adibah Yahya; Kiko Armenita Julito
Jurnal Akuntansi Vol. 26, No. 1, Januari - Juni 2026
Publisher : Universitas Kristen Krida Wacana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36452/akunukd.v26i1.4146

Abstract

This study analyses the influence of public expenditure, government governance, and the government budgeting system on community satisfaction in the Jabodetabek region. Community satisfaction is an important indicator of public sector performance, particularly in relation to accountability and transparency in public financial management. The research employs a quantitative, survey-based approach. The population consists of residents in the Jabodetabek area, with 164 respondents selected through purposive sampling. Data were collected using structured questionnaires and analysed using descriptive statistics and multiple linear regression analysis to test the proposed hypotheses. The results show that public expenditure has a positive and significant effect on community satisfaction, indicating that effective and efficient use of public funds improves public perceptions of government performance. Government governance also has a positive, significant influence on community satisfaction, underscoring the importance of transparency, accountability, and public participation in governance processes. In addition, the government budgeting system significantly affects community satisfaction, reflecting the role of proper budget planning, allocation, and implementation in meeting public needs. This study provides empirical evidence on the integrated roles of public expenditure, governance, and budgeting systems in shaping community satisfaction, offering policymakers valuable insights to improve public financial management and the quality of public services.
Analisis Pengetahuan Mahasiswa Akuntansi dan Manajemen Mengenai Perkembangan Penganggaran dan Pembiayaan Pemerintah Daerah Hurian Kamela; Ryan Saputra Alam; Dede Puspa Pujia; Susilowati Susilowati; Adibah Yahya
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 1: November 2025
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i1.11836

Abstract

The purpose of this study is to initiate the relationship between the development of local government budgeting and the level of knowledge of students in the Accounting and Management study program. The study focuses on public budgets, changes in laws, performance-based budgeting, and the application of information technology in the budget process. This study employed a quantitative, descriptive-comparative approach. Data were collected through questionnaires distributed to final-year students who had taken courses related to the public sector. In general, the study's results indicate that students possess sufficient knowledge. However, there is a significant difference between accounting and management students: accounting students tend to have a better understanding of concepts and strategies. In comparison, management students tend to have a better understanding of accounting techniques and procedures. Additionally, components of the academic experience and sources of information influence the level of knowledge among respondents. To better prepare students to face challenges in the field of local public finance, this study recommends adopting a practice-based curriculum and incorporating real-world problems into the learning process.
Pengaruh Experiential Learning Activities, Pengembangan Sumber Daya Manusia dan Motivasi Terhadap Kinerja Karyawan Rini Ernawati; Eka Avianti Ayuningtyas; Adibah Yahya; Rina Nurjanah; Taufik Hidayat
Peradaban Journal of Economic and Business Vol. 5 No. 1 (2026)
Publisher : Pustaka Peradaban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59001/pjeb.v5i1.585

Abstract

Employee performance is a pivotal factor in driving organizational effectiveness, necessitating strategic efforts to enhance capacity building and work motivation. This study aims to analyze the influence of experiential learning activities, human resource development (HRD), and motivation on employee performance at the Faculty of Economics and Business, Universitas Tarumanagara. Employing a quantitative approach, data were gathered through Likert-scale questionnaires and analyzed using multiple linear regression. The findings reveal that experiential learning, HRD, and motivation exert a positive and significant impact on employee performance. Theoretically, this study reinforces the role of experience-based learning and competency development as primary determinants of performance. Practically, these results provide a framework for organizations to strengthen participatory learning practices and motivational systems to optimize employee productivity. Kinerja karyawan merupakan faktor krusial dalam meningkatkan efektivitas organisasi, sehingga diperlukan upaya strategis untuk mendukung pengembangan kapasitas dan motivasi kerja. Penelitian ini bertujuan untuk menganalisis pengaruh aktivitas experiential learning, pengembangan sumber daya manusia (SDM), dan motivasi terhadap kinerja karyawan di Fakultas Ekonomi dan Bisnis, Universitas Tarumanagara. Dengan menggunakan pendekatan kuantitatif, data dikumpulkan melalui kuesioner skala Likert dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa aktivitas experiential learning, pengembangan SDM, dan motivasi berpengaruh positif dan signifikan terhadap kinerja karyawan, baik secara parsial maupun simultan. Secara teoretis, penelitian ini mengonfirmasi peran penting pembelajaran berbasis pengalaman dan pengembangan kompetensi sebagai determinan utama kinerja. Secara praktis, temuan ini memberikan dasar bagi organisasi untuk memperkuat praktik pembelajaran partisipatif dan sistem motivasi guna mengoptimalkan produktivitas karyawan.
The Influence of Brand Awareness, Influencers, and Product Quality on Purchase Intention of Skintific Skincare Products on Tiktok Social Media Nisa Zhafira; Prasetyo Harisandi; Adibah Yahya
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.467

Abstract

This study aims to examine the effect of brand awareness, influencers, and product quality on consumer purchase intention towards Skintific skincare products on TikTok social media. The research method used is quantitative with a descriptive approach, and data collection was carried out through questionnaires to Skintific product users. The results of the analysis using SmartPLS showed that the three independent variables had a significant effect on purchase intention, with a path coefficient value for brand awareness of 0.45 (p <0.01), for influencers of 0.35 (p <0.05), and for product quality of 0.40 (p <0.01). The R-Square value of 0.685 indicates that the model built has strong predictive ability, explaining 68.5% of the variance in purchase intention. This study provides policy implications that the integration of effective digital marketing strategies through TikTok by strengthening brand awareness, influencer collaboration, and improving product quality can increase purchasing interest and competitiveness of Skintific products. The contribution of this study not only enriches the literature on digital marketing but also provides practical guidance for marketers in designing more effective strategies.
The Influence of Brand Awareness, Influencers, and Product Quality on Purchase Intention of Skintific Skincare Products on Tiktok Social Media Nisa Zhafira; Prasetyo Harisandi; Adibah Yahya
Majapahit Journal of Islamic Finance and Management Vol. 5 No. 1 (2025): Islamic Finance and Management
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/mjifm.v5i1.467

Abstract

This study aims to examine the effect of brand awareness, influencers, and product quality on consumer purchase intention towards Skintific skincare products on TikTok social media. The research method used is quantitative with a descriptive approach, and data collection was carried out through questionnaires to Skintific product users. The results of the analysis using SmartPLS showed that the three independent variables had a significant effect on purchase intention, with a path coefficient value for brand awareness of 0.45 (p <0.01), for influencers of 0.35 (p <0.05), and for product quality of 0.40 (p <0.01). The R-Square value of 0.685 indicates that the model built has strong predictive ability, explaining 68.5% of the variance in purchase intention. This study provides policy implications that the integration of effective digital marketing strategies through TikTok by strengthening brand awareness, influencer collaboration, and improving product quality can increase purchasing interest and competitiveness of Skintific products. The contribution of this study not only enriches the literature on digital marketing but also provides practical guidance for marketers in designing more effective strategies.
How Earnings Management Mediates Disclosure and Board Performance on SOE Quality Ela Fauziah; Adibah Yahya; Widiastuti Widiastuti; Estuti Fitri Hartini; Catur Okta Salsabila
Owner : Riset dan Jurnal Akuntansi Vol. 10 No. 3 (2026): Periode Juli 2026
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v10i3.3855

Abstract

This study examines the critical determinants of financial reporting integrity within State-Owned Enterprises (SOEs) by evaluating the relationships between corporate governance mechanisms, earnings management, and earnings quality. Utilizing a quantitative approach with path analysis, this research assesses how external transparency and internal board monitoring affect the quality of reported income, and whether earnings management acts as an intervening behavioral mechanism. The sample size for this study comprises 12 companies, covering the period 2021–2025. The empirical results demonstrate that financial reporting transparency exerts a significant negative influence on earnings management, yet has no direct effect on earnings quality. Meanwhile, board effectiveness does not significantly influence either earnings management or earnings quality. Conversely, a high level of earnings management significantly degrades the overall predictability and sustainability of reported earnings. Crucially, the Sobel test analysis reveals that earnings management does not serve as a significant mediating pathway between corporate governance structures and financial reporting outcomes. This non-mediating dynamic implies that within state-backed institutional environments, robust disclosure mandates and strict supervisory frameworks directly enforce financial reporting excellence through rigid bureaucratic and regulatory compliance rather than relying on an indirect behavioral channel. These findings suggest that government regulators must maintain stringent selection criteria for independent commissioners and enforce comprehensive disclosure protocols as the most reliable direct guardrails for protecting public resources.
Co-Authors Achmad, Listrian Indriyani Ade Subakti Adelia May Saroh Adi Maryadi Agus Fuadi Aji Saputra, Aji Alam, Ryan Saputra Alvarezy, Ryan Amrulloh, Azmi Andrean, Kevin Andri, Hendri Kartika Andrianto Prasetya Nugroho Arum Kartika Sari Asep Saepulloh Asral Asti, Eka Geovana Atang Hermawan Aulia Masduki, Farah Azhar Affandi Aziz Septiatin Bagusromadhan, Trisno Ajisantoso Brendo Butar-Butar Budiarto, Yessa Oktavia Bukhori Muslim, Ahmad Carwinda, Carwinda Catur Okta Salsabila Cecep Ramdani Cici Suminar Debora Anastasya Dede Mulyana Dede Puspa Pujia Dewi Kartika Dhebora Aldha Hutama Dian Sulistyorini Wulandari Diana Sari Dika Argiyan Syah Dina Faradilla Diza Nasrullah Nur Buono Dyah Permatasari, Maulina Edi Tri Wibowo Edi Tri Wibowo Edi Triwibowo Eka Avianti Ayuningtyas el Muiz, Najmi Tsania Ela Fauziah Eny Agustyn Erlina Widayanti Erna Apriani Estuti Fitri Hartini Estuti Fitri Hartini Eva Gandawati Agustin Faradilla, Dina Fatonah, Tania Nur Fauziah, Ela Feri Gunawan Filda Rahmiati Fiqih Maria Rabiatul Hariroh Firli Nurul Fajri Fuadi, Agus Fungsiawan Hairiah, Fiqih Maria Rabiatul Hamzah Muhammad Mardi Putra harisandi, Prasetyo Haryadi, Rofiq Noorman Heru Mulyanto Heruwanto, Joni Herwani, Aldrin Hidayat, Nazwa Putri Hidayat, Saepul Hurian Kamela Hurian Kamela Hurian Kamela Ida Yanti Ida Yanti Ikhwan Nur Ismail Indra Permana, Indra Inna Nisawati Mardiani Intan Dyah Pravita Irfan Afriantoro Irfan Afriantoro Istiqomah, Anisah Jaja Suteja Jamiyati, Ani Jatmika, Windy Joni Heruwanto Jordan, Steven Junedi Junedi Junedi Junedi Junedi Junedi Junedi, Junedi Kamela, Hurian Kesha Meiva Mandala Khasanah, A'an Nur Kiko Armenita Julito Kustiwan, Susan Kusumawati, Hilma Lisa Kustina Listian Indriyani Achmad Lutfi, Adilista Puspa Aliya Mardiani, Inna Nisawati Maryadi, Adi Maulana Fahruroji Maulina Dyah Permatasari Maulina Dyah Permatasari Meli Andriyani Meli Andriyani Mika Evanggelina Manurung Molinasari, Lisa Monikawati, Winda Aprila Muarif, Dede Samsul Muhamad Rifai Muhammad Angga Abdulah Muhammad Kosim Muhammad Kosim MUHAMMAD KOSIM, MUHAMMAD Muhammad Najamuddin Dwi Miharja Muhammad Randika Agusti Syah Putra Muhammad Wildan Al Kautsar Muhsoni, Ridwan N. Nurjanah Nadya Arafanti Bako Nando Dada Pratama Nasrun Baldah Natalia, Deli Neng Asiah Neng Asiah Neng Asiah, Neng Ningamah, Hurriyatun Ningrum, Siti Maya Nining Yuningsih Nisa Zhafira Nitis Sekar Kinanthi Novelayanti, Melati Desi Nugroho, Arief Teguh Nur Ismail, Ikhwan Nur Safa’ah Nurjanah, Rina Nurmadhani Fitri Suyuthi Nurul Ariffaeni Islami Occha Putrie Safira Perdana Ricardo Permana, Adam Dede Permatasari, Maulina Dyah Prasetyo Harisandi Prasetyo Harisandi Prasetyo Harisandi Pratama, Jessica Ayu Pratiwi, Niken Cahyaning Mega Preatmi Nurastuti Pupung Purnamasari Purwanto Purwanto Putri Hardiyanti Putri Kurniawati Putri, Lyra Aprilia Putri, Nabila Khairunnisa R. R. Wening Ken Widodasih Rahmadaini, Ade Ramdani, Cecep Ridwan Muhsoni Rina Nurjanah Rini Ernawati Rr Dian Anggraeni Rusdianzyah, Rully Ryan Saputra Alam Saepul Hidayat Safira Nur Anisa Saputera, Denny Sheila Wahyuni Sifa Amalia Afifah Sinah Riyanah Sindik Widati Sindik Widati Siska Wulandari, Siska Siti Maya Ningrum Subakti, Ade Suherman Sulistyani Sulistyani Sumarsid Sumarsid Sunita Dasman Susan Kustiwan Susilowati Susilowati Susilowati Susilowati Syavaat, Muhammad Farhan Syifa Aulia Taufik Hidayat Taufik Hidayat Taufik Hidayat Taufiq Rachman Taufiq Rachman, Taufiq Tikaromah, Oom Tri Ngudi Wiyatno Tri Wahyu Wiryawan Triwibowo, Edi Tsabitah, Sahlaa Tsaran, Annisa Putri Vetra Venesia Aditya Virza Hadrianti Wahyu Hadikristanto Wibowo, Rangga Wicaksana, Primaraga Sumantri Indra Widiastuti Widiastuti Widiastuti Widya Asmara Winda Aprila Monikawati Windi Windi Windi Wulandari, Anna Yeanita Puspa Ningrum Yuliani, Reva Yuliani, Reva Yulianik, Yulianik Yuningsih Nining Zaky, Yazid Ilham Zenzibar Zhafira, Nisa