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All Journal Jurnal Akuntansi & Auditing Indonesia El Dinar AKSES: Jurnal Ekonomi dan Bisnis Jurnal ASET (Akuntansi Riset) Martabe : Jurnal Pengabdian Kepada Masyarakat Equilibrium: Jurnal Ekonomi-Manajemen-Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Abdimas Universal Jurnal Pengabdian Masyarakat Multidisiplin Journal of Advanced Multidisciplinary Research Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis Journal of Finance and Islamic Banking JAS (Jurnal Akuntansi Syariah)
Rustam Hanafi
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PEMBERDAYAAN PELAKU UMKM MELALUI PELATIHAN DIGITAL MARKETING Hanafi, Rustam; Sutapa; Mulyana
Prestise: Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis Vol. 5 No. 1 (2025): Jurnal Pengabdian Kepada Masyarakat Bidang Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/prestise.v5i1.46277

Abstract

This community empowerment study aims to enhance the digital marketing capabilities of Micro, Small, and Medium Enterprises (MSMEs) in Pringrejo Village, West Pekalongan District, Pekalongan City. The rapid growth of digital technology and shifts in consumer behavior toward online shopping require MSMEs to adapt and build digital readiness. This program applies a community-empowerment methodology that integrates tutorial sessions, hands-on practice, and live-streaming simulations across multiple e-commerce and social media platforms. In addition, the program adopts Community-Based Research (CBR), Participatory Action Research (PAR), Asset-Based Community Development (ABCD), and Service Learning (SL) to ensure participatory engagement, local asset mobilization, and sustainable learning outcomes. A retrospective post-test survey was administered to evaluate changes in participants’ knowledge and skills before and after the training. The results indicate that 80% of participants had never attended similar training, highlighting a digital literacy gap. Post-training evaluations showed a significant improvement in participants’ understanding, with an average score of 4.35 on a 5-point scale, and 96% of participants reported comprehension of the material. These findings demonstrate that the participatory digital marketing training model effectively improves MSMEs’ digital competencies and supports market expansion through e-commerce channels. The program contributes to strengthening MSMEs’ resilience and competitiveness in the digital era while offering a replicable empowerment model for other rural business communities.
PENGUATAN KAPASITAS ANGGOTA PKK MELALUI KEWIRAUSAHAAN BERBASIS MANAJEMEN KEUANGAN DI KELURAHAN PRINGREJO PEKALONGAN Sutapa; Rustam Hanafi
Jurnal Pengabdian Masyarakat Multidisiplin Vol 8 No 3 (2025): Juni
Publisher : LPPM Universitas Abdurrab

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36341/jpm.v8i3.6017

Abstract

Financial management is the process of planning, organizing, controlling, and monitoring the financial resources of a business or organization to achieve predetermined goals. In the context of MSMEs (Micro, Small, and Medium Enterprises), including batik MSMEs such as those in Pringrejo Village, financial management is very important so that businesses can run healthily, efficiently, and develop sustainably. The purpose of this community service is to improve the understanding of PKK members about the basics of entrepreneurship, improve household and business financial management skills and foster an entrepreneurial spirit and economic independence. MSME groups consisting of several business actors still face a number of obstacles, one of which is the lack of understanding in managing finances and recording bookkeeping properly. This community service activity aims to increase the economic capacity of the group through assistance in financial management and bookkeeping. The methods used include assistance and capacity building with a training and advocacy approach. The target number of participants is 35 MSME actors and the training is carried out for 1 day, assistance for 1 month. The results are that business actors who are members of the MSME group have a better understanding and are more proficient in their accounting records.
The Role Of Sharia Compliance: An Exploration Of Earnings Management And Performance In The IDX-IC Sector Adiwijaya, Zainal Alim; Hanafi, Rustam
Jurnal ASET (Akuntansi Riset) Vol 17, No 2 (2025): JURNAL ASET (AKUNTANSI RISET) JULI-DESEMBER 2025
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jaset.v17i2.90007

Abstract

This study aims to investigate the effect of Sharia compliance on performance and earnings management across all sectors. The study uses multiple linear regression and independent t-tests to examine 2,243 firm-year observations listed on the Indonesia Stock Exchange during the 2015–2021 period. The findings show that Sharia firms generally perform better than non-Sharia firms. Furthermore, sectoral analysis shows that of the ten industrial sectors investigated, eight show better performance in Sharia firms. The remaining two sectors showed no significant difference between Sharia and non-Sharia firms, namely technology and consumer non-cyclicals. In terms of earnings management, no significant differences are observed between Sharia and non-Sharia firms, except within the Transportation Logistics sector. The theoretical implication of this study is the extension of the literature on the role of Sharia compliance in firm performance, confirming that religious adherence can be a determinant of efficiency and value creation to increase performance. However, it does not fully eliminate earnings management practices. The practical implication highlights the necessity for regulators, investors, and corporate managers to strengthen oversight and corporate governance to ensure transparent and accountable accounting practices, regardless of Sharia or non-Sharia status. The novelty of this research lies in its cross-industry scope with a large firm-year observation, providing a comprehensive view of performance and earnings management differences between Sharia and non-Sharia firms, which have been underexplored in previous studies.
Penguatan Literasi Keuangan untuk Meningkatkan Kapasitas UMKM Batik di Kelurahan Podosugih, Pekalongan Sutapa, Sutapa; Hanafi, Rustam; Yulianto, Ahmad Rudi
Abdimas Universal Vol. 8 No. 2 (2026): Oktober (In Press)
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v8i2.2788

Abstract

MSMEs are a key pillar of the national economy, yet batik industry players still face challenges in financial management and record-keeping. This community service program aims to increase economic capacity through financial literacy mentoring and bookkeeping. The method is implemented in stages, including identifying needs, providing materials, practicing bookkeeping, and preparing financial reports using a participatory approach. The results show a significant increase in participants' understanding and skills, particularly in classifying costs and preparing more accurate financial reports. This program is an applicable solution to strengthen MSME financial management and increase business efficiency and competitiveness.
Co-Authors Astuti, Maesaroh Risqi Dwi Damayanti, Novia Vina Luluk Muhimatul Ifada Mulyana Sutapa Sutapa Sutapa Sutapa Yulianto, Ahmad Rudi Zainal Alim Adiwijaya, Zainal Alim