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Digitalisasi UMKM Berbasis Potensi Lokal dalam Upaya Pengentasan Kemiskinan Di Era Efisiensi Multi-Level Government Iman Teguh; Amir Hamzah; Oktaviani Rita Puspasari
JAMARI : Jurnal Pengabdian Masyarakat Mandiri Vol. 2 No. 2 (2026): Januari
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/.v2i2.1014

Abstract

This Community Service was carried out in Karoya Village, Cipicung District, Kuningan Regency, in response to the high levels of poverty and open unemployment in the region, as reported by the Central Bureau of Statistics in 2025. These conditions require a community empowerment strategy that can strengthen economic independence, particularly through optimizing local potentials in the digital era. This PKM aims to enhance the community’s capacity in utilizing digitalization for the development of Micro, Small, and Medium Enterprises (MSMEs), especially the village’s local product, cassava chips. The program’s methods included potential mapping, digital marketing education, product photography training, repackaging activities, and marketplace assistance, conducted over two days and involving 30 participants. The results indicate improvements in participants’ knowledge and skills related to digital marketing, product packaging, and online store management. Additionally, the program fostered increased entrepreneurial motivation and positive attitudes that support the economic independence of Karoya Village’s flagship products. The sustainability of this initiative is expected to be achieved through continued mentoring and collaboration among village authorities, the community, and higher education institutions.
Digitalisasi UMKM Berbasis Potensi Lokal dalam Upaya Pengentasan Kemiskinan Di Era Efisiensi Multi-Level Government Iman Teguh; Amir Hamzah; Oktaviani Rita Puspasari
JAMARI : Jurnal Pengabdian Masyarakat Mandiri Vol. 2 No. 2 (2026): Januari
Publisher : Universitas Insan Cendekia Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37577/.v2i2.1014

Abstract

This Community Service was carried out in Karoya Village, Cipicung District, Kuningan Regency, in response to the high levels of poverty and open unemployment in the region, as reported by the Central Bureau of Statistics in 2025. These conditions require a community empowerment strategy that can strengthen economic independence, particularly through optimizing local potentials in the digital era. This PKM aims to enhance the community’s capacity in utilizing digitalization for the development of Micro, Small, and Medium Enterprises (MSMEs), especially the village’s local product, cassava chips. The program’s methods included potential mapping, digital marketing education, product photography training, repackaging activities, and marketplace assistance, conducted over two days and involving 30 participants. The results indicate improvements in participants’ knowledge and skills related to digital marketing, product packaging, and online store management. Additionally, the program fostered increased entrepreneurial motivation and positive attitudes that support the economic independence of Karoya Village’s flagship products. The sustainability of this initiative is expected to be achieved through continued mentoring and collaboration among village authorities, the community, and higher education institutions.
Factors That Affect The Tendency of Accounting Fraud (Case Study At BUMN Banks In Kuningan Regency ) Dikdik Harjadi; Amir Hamzah; Dewi Fatmasari
Al-Amwal : Jurnal Ekonomi dan Perbankan Syari'ah Vol. 14 No. 1 (2022)
Publisher : UIN Siber Syekh Nurjati Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24235/amwal.v14i1.10089

Abstract

This study aims to find out and analyze the factors that affect the tendency of accounting fraud at BUMN banks in Kuningan Regency. This study uses descriptive and verifiative methods. Sampled in this study as many as 95 employees of BUMN banks in Kuningan Regency. The data analysis technique used is multiple regression analysis using Lisrel. The results showed that information asymmetry has a positive effect on the tendency of accounting fraud, spiritual intelligence negatively affects the tendency of accounting fraud, the morality of the leadership has no effect on the tendency of accounting fraud, the suitability of compensation negatively affects the tendency of accounting fraud and good governace has no effect on the tendency of accounting fraud. Keywords: information asymmetry, spiritual intelligence, morality of the leadership, the suitability of compensation, good governace, the tendency of accounting fraud