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Optimalisasi pengelolaan keuangan restoran chinese food melalui pelatihan penggunaan aplikasi keuangan digital Wiranata, Destya; Teguh, Ansella Jovita; Ferdian, Edric; Wongso, Enrico; Malelak, Mariana Ing
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 6 No. 2 (2025)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v6i2.23456

Abstract

Pengelolaan keuangan yang baik merupakan aspek penting dalam keberlangsungan operasional UMKM, terutama pada sektor restoran yang masih banyak menggunakan metode pencatatan secara manual.  Sistem pencatatan manual seringkali menyebabkan kesalahan pencatatan sehingga sulit untuk mengetahui kondisi keuangan secara real time dan akurat. Program pengabdian masyarakat ini dilaksanakan untuk meningkatkan pemahaman dan keterampilan pemilik restoran Chinese Food dalam pencatatan laporan keuangan digital untuk mendukung efisiensi operasional dan akurasi dalam pengelolaan stok. Penelitian ini terdiri dari tiga tahapan yaitu: survei permasalahan yang dilakukan dengan wawancara (in-depth interview), sosialisasi untuk meningkatkan pemahaman pemilik restoran tentang manajemen keuangan yang efektif dan efisien, dan pelatihan penggunaan aplikasi keuangan digital. Melalui pelatihan ini, pemilik restoran berhasil mengimplementasikan aplikasi Accurate dalam usahanya untuk mencatat laporan keuangan dan mengelola stok secara digital. Selain itu, frekuensi pembaruan data stok mengalami peningkatan dimana sebelumnya dilakukan secara tidak teratur, tetapi sekarang rutin dilakukan setiap minggu. Skor kepuasan dari mitra terhadap penggunaan sistem pencatatan digital juga mengalami peningkatan, dari 2.4 menjadi 4.4. Kegiatan ini membuktikan bahwa digitalisasi laporan keuangan tidak hanya mengurangi risiko kesalahan dalam pencatatan manual, tetapi juga meningkatkan efisiensi operasional restoran.
WHAT DRIVES CAPITAL STRUCTURE ? EVIDENCE FROM MANUFACTURING FIRMS IN INDONESIA Malelak, Mariana Ing; Melvern, Myer; Gunawan, Nicholas Briliant
Journal of Management Small and Medium Enterprises (SMEs) Vol 18 No 2 (2025): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v18i2.24325

Abstract

This study investigates the impact of profitability, liquidity, growth opportunity, and asset tangibility on the capital structure of manufacturing firms in Indonesia. This study employs the pecking order theory to examine data from 140 manufacturing companies listed on the Indonesia Stock Exchange from 2017 to 2024. The companies were chosen based on criteria such as having full financial statements, being listed before 2017, and not having negative equity. A total of 1,120 firm-year observations were analyzed using panel data regression with STATA. The findings indicate that profitability and liquidity have a significant negative impact on capital structure, while asset tangibility has a significant positive effect. However, growth opportunity does not have a significant effect, suggesting that expansion potential is not a primary factor in determining debt utilization among manufacturing firms. These findings support the pecking order theory and emphasize the importance of internal financial strength and asset structure in financing decisions. Companies are encouraged to maintain strong internal funding capabilities and manage debt prudently to ensure financial sustainability. Keywords: Capital Structure; Profitability; Liquidity; Growth Opportunity ; Asset Tangibility ; Manufacturing Sector
Digital literacy canva terhadap anak berkebutuhan khusus Reynard, Dave; Susanto, Jeffrey Belmiro; Tirtamurti, Lim Madeleine; Sutanto, Kevin; Malelak, Mariana Ing
Jurnal Pembelajaran Pemberdayaan Masyarakat (JP2M) Vol. 5 No. 2 (2024)
Publisher : Universitas Islam Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33474/jp2m.v5i2.21638

Abstract

Anak berkebutuhan khusus (ABK) seringkali dipandang sebelah mata dalam lingkungan masyarakat, baik dari sisi edukasi, sosialisasi, bahkan dalam dunia kerja. Dengan adanya perlakuan khusus seperti itu, banyak sekali ABK mengalami keterbelakangan, dimana hal tersebut menghalangi  mereka dalam  mengembangkan ilmu pengetahuan dan karier yang hendak ditempuh. Melihat situasi dan kondisi tersebut, maka penulis beriktikad untuk melakukan kegiatan pengabdian masyarakat dengan tujuan untuk mendorong potensi ABK, khususnya dalam dunia digital. Kegiatan pengabdian masyarakat ini dilakukan dengan cara memberikan pelatihan dan mengembangkan bakat dan minat ABK terkait dengan digital literacy di komunitas AORA Surabaya. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini adalah Service Learning dimana para mahasiswa mengajak para ABK untuk memahami sekaligus melakukan praktik terhadap materi yang disampaikan terkait dengan digital literacy. Media yang digunakan dalam kegiatan pengabdian masyarakat ini adalah aplikasi Canva sebagai sarana untuk meningkatkan digital literacy ABK. Hasil kegiatan ini menunjukkan bahwa dari 30 peserta yang berpartisipasi dalam pelatihan Canva,  sebanyak 20% (6 orang)  peserta tertarik dalam mengikuti materi yang diberikan.
Pendampingan Pelatihan Pengelolaan Stok Usaha Menggunakan Microsoft Excel untuk Perusahaan Green Naturale Gemiartha, Celine Morgan; Kurniawan, Abraham Ivan; Yusuf, Keona Adeline; Hadap, Billy Mathew; Malelak, Mariana Ing
Jurnal Pelayanan dan Pengabdian Masyarakat (Pamas) Vol 9, No 4 (2025): Jurnal Pelayanan dan Pengabdian Masyarakat (PAMAS)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat (LPPM Universitas Respati Indonesia)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52643/pamas.v9i4.6025

Abstract

Inefficient stock recording can result in deadstock, therefore it is important for business owners to have systematic inventory record management. So, this community service activity aims to solve Green Naturale's problems related to managing records, making profit and loss reports, and analyzing stock turnover. To answer the needs, students conducted intensive training for 3 weeks to increase the knowledge of MSME owners related to Microsoft Excel and its utilization in answering existing problems. For training assistance, students organized 3 meetings. At the first meeting, students explained basic knowledge related to Microsoft Excel, at the second meeting students conducted training on the use of Microsoft Excel templates, and at the last meeting the owner carried out practices and simulations ending with a question and answer session and evaluation. After the community service activity, the owner's ability to use Microsoft Excel has increased significantly and this has an impact on managing inventory records more efficiently, recording accurate and transparent profit and loss and analyzing better inventory turnover
Pendampingan Penyusunan Laporan Keuangan Sesuai Standar Akuntansi Keuangan pada UMKM Toko Bunga Bavani, Melinda; Tjahjono, Yosephine Mevia; Airell, Vernando; Brilliant, Nicholas; Malelak, Mariana Ing
Prima Abdika: Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2024): Volume 4 Nomor 2 Tahun 2024
Publisher : Program Studi Pendidikan Guru Sekolah Dasar Universitas Flores Ende

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/abdika.v4i2.4245

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are one of the main pillars supporting the Indonesian economy. Over time, the number of MSMEs in Indonesia has shown significant growth. However, unfortunately, this growth has not been accompanied by development in the financial aspect. This is evidenced by the numerous MSMEs that still face challenges in managing and preparing financial statements in accordance with Financial Accounting Standards. One of the MSMEs facing obstacles is Vialin Florist, an MSME engaged in floral arrangements and has been operating since 2022 through a digital platform. This research aims to assist Vialin Florist in preparing financial statements in accordance with the Financial Accounting Standards for Micro, Small, and Medium-sized Entities (SAK-EMKM). The method applied is mentoring by providing understanding and guidance to partners in preparing financial statements using Microsoft Excel. The results show that mentoring activities can increase the knowledge and abilities of Vialin Florist’s owners in preparing financial statements more accurately and in accordance with standards. The improvement in the quality of financial statements is expected to positively contribute to the decision-making process undertaken by MSMEs.
MENINGKATKAN KOMPETENSI UMKM SANIE COOKIES MELALUI PELATIHAN PENYUSUNAN LAPORAN KEUANGAN LABA RUGI BERBASIS MICROSOFT EXCEL Malelak, Mariana Ing; Prayogo, Nathania Cherryl; Purnomo, Celine Natasha; Sofian, Merviona; Hartanto, Delon
Jurnal Abdi Insani Vol 11 No 2 (2024): Jurnal Abdi Insani
Publisher : Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/abdiinsani.v11i2.1665

Abstract

Micro, Small, and Medium Enterprises (MSMEs) have been recognized by Bank Indonesia as one of the important pillars in the Indonesian economy. This is because MSMEs make a significant contribution to Gross Domestic Product (GDP), employment, and serve as a support for the stability of the country's economy. However, in reality, the growth number of MSMEs in Indonesia is not always accompanied by an increase in their sales. One of the reasons is the lack of awareness among entrepreneurs about the importance of keeping financial records such as profit and loss statements. Therefore, the purpose of this community service activity is to enhance the competency of MSMEs, particularly Sanie Cookies, through training in financial report preparation using Microsoft Excel application. The activity method is divided into 3 stages: preparation, implementation, and evaluation. The preparation stage includes selecting partners and group discussions. Implementation is carried out in the form of guidance and assistance in preparing profit and loss financial statements. Evaluation is conducted by considering feedback and suggestions from partners. The results of the activity show that after identifying the challenges faced by Sanie Cookies, there are 5 topics that are suitable and relevant for the company: accounting fundamentals, the importance of separating personal and business finances, methods of preparing financial statements, using Microsoft Excel as a tool for managing financial data, and operational cost analysis. During the meetings, there was two-way communication so that the material given could be understood and absorbed by Sanie Cookies. The activities successfully achieved their goals, as reflected in the seriousness of Sanie Cookies in learning and understanding, and their ability to apply accounting concepts according to the company's reality. Knowledge transfer in the form of training and mentoring helped enhance Sanie Cookies' competency in preparing financial reports using Microsoft Excel.
The effect of debt attitude and peer influence on debt behavior Dusia, Sheron Leviany; Setyabudhi, Kezia Natasha; Malelak, Mariana Ing
International Journal of Financial, Accounting, and Management Vol. 4 No. 4 (2023): March
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v4i4.1457

Abstract

Purpose: This study examined the effect of debt attitude and peer influence on the debt behavior of paylater users by the millennial generation. Research methodology: This study used a quantitative approach. The research method used in this study is a survey method. The instrument was a questionnaire made with Google Forms. The analysis method used in this research is Structural Equation Modeling (SEM), with Partial Least Squares (PLS) analysis technique using SmartPLS 3. The population was working millennials in Indonesia. Samples were chosen using a non-probability sampling technique with a purposive sampling method so that the total sample size was 100 people. Results: The results of this study proved that debt attitude had a significant effect on the debt behavior of paylater users of the millennial generation. However, peer influence had no significant effect on the debt behavior of paylater users by the millennial generation. Limitations: This study is limited to a few factors: debt attitude and peer influence. Moreover, this study only collects data from the junior millennial generation in Indonesia, which results in narrowing this study. Contribution: The information provided by this study can help authorities identify the determinants of debt behavior and address the rising debt levels.
Determinants of Intention of Using Mortgage in Financing Home Ownership in Surabaya Anastasia, Njo; Thiosalim, Lidya Priskila; Malelak, Mariana Ing
APMBA (Asia Pacific Management and Business Application) Vol. 10 No. 1 (2021)
Publisher : Department of Management, Faculty of Economics and Business, Brawijaya University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.apmba.2021.010.01.4

Abstract

Expensive prices of houses compels an individual to make a purchase through a third party. This study aims to test the determinants of intention to use mortgage in financing home ownership in Surabaya. The sample was selected using purposive sampling form the population of Surabaya citizens who intended to use home ownership mortgage (Kredit Pemilikan Rumah, KPR). The data was analyzed is SmartPLS. This study finds that subjective norms, perceived behavioral control, knowledge of mortgage, and religiosity significantly affects the intention to use mortgage. Furthermore, attitude, however, does not affect it. The result of this study benefits bankers so that they are able to actively inform consumers about their mortgage products, to raise consumer’s intention to use them. Consumers will also be able to choose mortgage products that suit them best, and they can have a sense of security and convenience during the loan term.