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Pelatihan Pembuatan Laporan Keuangan Pada UMKM Kampung Madu Kabupaten Kediri Purwanti, Lilik; Triyuwono, Iwan; Zuhrotin Nasyi’ah, Eny; Prakoso, Aryo
Madani : Indonesian Journal of Civil Society Vol. 6 No. 1 (2024): Madani : Februari 2024
Publisher : Politeknik Negeri Cilacap

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35970/madani.v6i1.2118

Abstract

This community service activity by the Faculty of Economics and Business team of Universitas Brawijaya aims to share the knowledge and skills of MSME actors in conducting bookkeeping and preparing financial statement activities. This activity is very much needed because MSME activists still lack knowledge and skills in bookkeeping, preparing financial reports so that it is difficult to know the position of their business profit or loss. In addition, by having financial reports, MSMEs that experience obstacles in accessing financing or obtaining tax incentives can be resolved. The method of implementing this community service consists of socialization activities, training activities and evaluation for participating MSMEs. The activities were carried out for MSME players in Kampung Madu, Badas Village, Kediri Regency. The training covered topics such as financial literacy and financial application. Upon completion of the training, MSME participants gained a deeper understanding of the importance of financial literacy, financial reporting and the use of technology in financial reporting. This training makes increased awareness can provide significant benefits for MSME actors, especially by strengthening financial strategy efforts and improving the welfare of MSME stakeholders.
Green Cosmetics to Environmental Sustainability Purwanti, Lilik; Nasyi’ah, Eny Zuhrotin; Ibrahim, Melinda; Prakoso, Aryo
Jurnal Kajian Akuntansi Vol 8 No 1 (2024): JUNI 2024
Publisher : Universitas Swadaya Gunung Jati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33603/jka.v8i1.9365

Abstract

CSR is a business commitment to behavior ethically, operate legally and contribute to economic development while improving the quality of life of employees and their families, as well as local communities and society in general. One form of implementation of CSR activities has been carried out by The Body Shop in Indonesia with the Bring Back Our Bottle (BBOB) CSR Program. This research aims to analyze the corporate social responsibility program bring back our bottle the body shop. This research uses the literature study method. The main source of literature used in the analysis comes from the google scholar data base. The review of 17 relevant articles shows that The Body Shop has successfully integrated CSR programs into its core business strategy, with BBOB as one of the flagship programs. The program not only contributes to the reduction of plastic waste, but also raises consumer awareness about sustainable consumption. This program is in line with the concept of creating shared value. The Body Shop successfully creates shared value for both the company and society. Despite facing challenges such as the logistics of collecting and processing used packaging, the program has had a positive impact on The Body Shop's brand image as a socially and environmentally responsible company. The analysis shows that the success of the program is supported by several factors, including the company's long-term commitment to sustainability values, active engagement of consumers, and cooperation with local partners in the recycling process. This study provides valuable insights into the practical implementation of CSR in the cosmetics retail industry and can serve as a reference for other companies looking to develop similar CSR programs.
PROSPEK EKONOMI PENGEMBANGAN POTENSI LOKAL DALAM MENDUKUNG PENGELOLAAN WISATA DI WILAYAH SEKITAR GUNUNG BROMO Wahono, Puji; Karyadi, Hari; Suhartono, Suhartono; Prakoso, Aryo; Prananta, Rebecha; Lokaprasida, Prameshi
Cakrawala Vol. 11 No. 2: Desember 2017
Publisher : Badan Riset dan Inovasi Daerah Provinsi Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32781/cakrawala.v11i2.19

Abstract

Penelitian ini mengidentifikasi potensi lokal dan menyusun model pengembangan wisata di wilayah sekitar Taman Nasional Gunung Bromo yang meliputi Kabupaten Malang, Pasuruan, Probolinggo, dan Lumajang. Teridentifikasi bahwa potensi keempat kabupaten di sekitar kawasan Taman Nasional Gunung Bromo tersebut memiliki potensi alam yang besar untuk dapat dikembangkan menjadi destinasi wisata yang dapat dikembangkan menjadi destinasi wisata untuk mendukung destinasi wisata Gunung Bromo. Potensi tersebut antara lain berupa desa wisata, air terjun, pemandangan alam berupa gunung, dan danau. Terhadap potensi destinasi wisata yang ada, secara ekonomi keempat kabupaten tersebut akan lebih mendapatkan manfaat apabila sumber daya yang dimiliki digunakan untuk memperbaiki kualitas manajemen, harga, ketersediaan informasi, dan kesediaan masyarakat untuk membayar. Adapun strategi yang berbasis masyarakat akan lebih tepat untuk pengembangan destinasi wisata di sekitar kawasan Bromo tersebut. Penelitian ini dilakukan di empat kabupaten sekitar kawasan Taman Nasional Gunung Bromo yakni Kabupaten Malang, Pasurauan, Probolinggo, dan Lumajang. Metode penelitian yang digunakan adalah campuran kualitatif dan kuantitatif.
Financial Literacy, Risk Perception, and Entrepreneurial Decision-Making among Young Entrepreneur in Indonesia Thalib, Najdah; Suryaningrum, Diah Hari; Prakoso, Aryo; Hakim, Hakim
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1316

Abstract

This study investigates the influence of financial literacy and risk perception on entrepreneurial decision-making among young entrepreneurs in Indonesia. As youth entrepreneurship continues to expand and contribute to national economic development, understanding the cognitive and behavioral factors that drive entrepreneurial decisions becomes essential. Using a quantitative approach with a sample of 150 young entrepreneurs aged 18–35, data were collected through a structured online questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that both financial literacy and risk perception significantly and positively influence entrepreneurial decision-making. Financial literacy is identified as the strongest predictor, highlighting the importance of financial capability in shaping rational and strategic business decisions. Moreover, risk perception not only directly affects decision-making but also indirectly influences it through financial literacy, indicating partial mediation. These findings underscore the critical role of strengthening financial knowledge and risk awareness among young entrepreneurs to enhance their decision-making effectiveness and business sustainability. This study provides important implications for policymakers, educational institutions, and entrepreneurship development programs aiming to support the growth and resilience of youth-led enterprises in Indonesia.