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All Journal Jurnal Manajemen Terapan dan Keuangan MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ilmu Manajemen (JIM) JAM : Jurnal Aplikasi Manajemen Jurnal Minds: Manajemen Ide dan Inspirasi JPBM (Jurnal Pendidikan Bisnis dan Manajemen) AKRUAL: Jurnal Akuntansi Jurnal SOLMA International Journal of Social Science and Business JMM UNRAM (Jurnal Magister Manajemen Universitas Mataram) Journal of Humanities and Social Studies EKUITAS (Jurnal Ekonomi dan Keuangan) Wahana: Jurnal Ekonomi, Manajemen dan Akuntansi Procuratio : Jurnal Ilmiah Manajemen Darmabakti Cendekia: Journal of Community Service and Engagements Jurnal Leverage, Engagement, Empowerment of Community (LeECOM) International Journal of Economics Development Research (IJEDR) Jurnal Syntax Transformation International Journal Of Science, Technology & Management (IJSTM) International Journal of Educational Administration, Management, and Leadership DEDIKASI PKM Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (JHSSB) East Asian Journal of Multidisciplinary Research (EAJMR) Jurnal Penelitian Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) CASHFLOW : CURRENT ADVANCED RESEARCH ON SHARIA FINANCE AND ECONOMIC WORLDWIDE Abdi Makarti PEKAT : Jurnal Pengabdian Kepada Masyarakat Journal Community Service Consortium Jurnal Manajemen, Bisnis dan Organisasi (JUMBO) JAMAS: Jurnal Abdi Masyarakat Journal of Advances in Accounting, Economics, and Management Maneggio Asian Journal of Management, Entrepreneurship and Social Science Matrik: Jurnal Manajemen, Strategi Bisnis, Dan Kewirausahaan Maneggio
Suwitho, Suwitho
Sekolah Tinggi Ekonomi Indonesia (STIESIA) Surabaya
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Biochemistry, Genetics & Molecular Biology Chemical Engineering, Chemistry & Bioengineering Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Public Health Social Sciences Transportation Other

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TRAINING ON PREPARATION FINANCIAL STATEMENTS BASED ON SAK EMKM FOR MSMEs IN GENTENG DISTRICT SURABAYA: PELATIHAN PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM PADA UMKM KECAMATAN GENTENG SURABAYA Setyabudi, Teguh Gunawan; Suwitho, Suwitho; Palupi, Dian; Iswara, Ulfah Setia
Darmabakti Cendekia: Journal of Community Service and Engagements Vol. 7 No. 1 (2025): JUNE 2025
Publisher : Faculty of Vocational Studies, Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/dc.V7.I1.2025.37-41

Abstract

Background: Genteng District, located in the center of Surabaya, is home to many micro, small, and medium enterprises (MSMEs) that hold significant potential for community-based economic growth. However, many of these MSMEs lack formal financial reports, which are essential for evaluating business performance. To support their development, financial literacy-particularly in the preparation of financial statements-is critically needed. Objective: This community service initiative aimed to provide training on financial report preparation for MSMEs in Genteng District. Method: The program consisted of several stages: identifying the needs of the MSME partners, conducting socialization and training sessions, and carrying out monitoring and evaluation activities. The program involved 35 MSMEs operating in the culinary and handicraft sectors. Results: The training involved practical guidance, including examples of financial reports and transaction identification for each business. Participants learned how to post transactions into journals and ledgers, leading to the preparation of financial statements in accordance with Financial Accounting Standards (SAK). The training significantly enhanced participants' skills in preparing financial reports. Conclusion: MSMEs have become more aware of the importance of financial report preparation as a tool for evaluating business performance.
Strengthening Salesperson Performance through Psychological Contracts: The Mediating Role of Innovative Work Behavior in Indonesia’s Automotive Service Sector Hafni, Layla; Safari, Surya; Chandra, Teddy; Suwitho, Suwitho; Suhermin, Suhermin
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.94777

Abstract

There are inconsistent findings regarding the influence of psychological contracts on innovative work behavior, with some studies showing no significant relationship while others indicate a strong positive effect, revealing a theoretical gap that needs further exploration. This study addresses that gap by examining how fulfilled psychological contracts, through the lens of Social Exchange Theory, stimulate innovative work behavior and enhance salesperson performance in Indonesia’s competitive automotive service sector. This study examines how psychological contracts influence salesperson performance, both directly and indirectly, through the mediating role of Innovative Work Behavior (IWB). Data were collected through a census of 184 salespeople from an automotive service company in Riau, Indonesia, using a structured questionnaire. Analysis was conducted with SmartPLS 4.1. The results show that psychological contracts significantly affect salesperson performance (β = 0.460, p < 0.01) and IWB (β = 0.904, p < 0.001). In turn, IWB significantly improves performance (β = 0.487, p < 0.001) and mediates the relationship between psychological contracts and performance (β = 0.440, p < 0.001). Theoretically, this study extends Social Exchange Theory by clarifying inconsistent findings on psychological contracts and innovative behavior in prior research. Practically, the results highlight the importance of fulfilling psychological contracts to stimulate innovation and strengthen sales performance in emerging market contexts.
PELATIHAN ETIKA BISNIS, MANAJEMEN PEMASARAN DAN PEMBUKUAN SEDERHANA BAGI UMKM DI SWK TAMAN BUNGKUL Suwitho, Suwitho; Dian Palupi, Dian Palupi; Iswara, Ulfah Setia; Setyabudi, Teguh Gunawan
Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Vol 3 No 1 (2023): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/kreanova.v3i1.5419

Abstract

Kecamatan Wonokromo memiliki banyak sekali potensi ekonomi masyarakat khusunya dibidang kuliner yang harus terus digali untuk mencapai pertumbuhan ekonomi yang optimal. Upaya peningkatan perekomian masyarakat dilakukan dengan fokus pada usaha-usaha ekonomi kreatif yang terus berkembang. Pelaksanaan program pengabdian ini memiliki tujuan adalah untuk memberikan pelatihan serta pendampingan etika bisnis, manajemen pemasaran digital dan pembukuan sederhana untuk mendukung pelaporan keuangan usaha. Objek kegiatan pengabdian adalah para pelaku UMKM yang terdiri dari pengusaha makanan di Sentra Wisata Kuliner Taman Bungkul yang terus berinovasi dalam memasarkan produk baik secara konvensional maupun secara digital. Pemasaran digital melalui e-commerce (gojek, grab, dan shopee). Beberapa tahapan kegiatan implementasi pemasaran yakni survei lokasi Sentra Wisata Kuliner Taman Bungkul di Kecamatan Wonokromo, pelatihan dan pendampingan bagi UMKM di SWK Taman Bungkul Kecamatan Wonokromo, dan monitoring evaluasi atas implementasi manajemen pemasaran guna memperluas cakupan penjualan dan adanya jaminan keberlangsungan usaha di tengah tantangan persaingan dan semakin menggeliatnya perekonomian saat ini.
The Role of Environmentally Committed Operational Efficiency in Mediating the Impact of Good Corporate Governance, Capital Structure, and Firm Size on Corporate Performance Endang Purwaningsih; Budiyanto Budiyanto; Suwitho Suwitho
Maneggio Vol. 2 No. 2 (2025): Maneggio-Apr
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/qzj4jf72

Abstract

This study examines the mediating effect of Environmental-Friendly Operational Efficiency (EOBRL) on the relationship of Good Corporate Governance (GCG), capital structure, company size, and company performance of companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. It employed path analysis using SmartPLS 4.0 software. The results show that GCG directly improves performance because of its impact on EOBRL which encourages sustainable and efficient business operations. The study also shows that capital structure measured by Debt to Equity Ratio (DER) and Debt to Assets Ratio (DAR) improves performance by allowing investments into green technology and operational advancements. In addition, larger firms enhance EOBRL and performance as they are more able to invest in sustainability. EOBRL was found to be the most significant mediator of EOBRL in GCG, capital structure and company size and better performance due to increased environmental regulations in the industry. This research supports the notion that sustainability should drive operational efficiency and competitiveness in the long term. Further research may focus on specific sector’s issues, impacts of changing legislations, and the influence of technology on the development of EOBRL in different sectors
Impact of Tourist Satisfaction Attributes on Behaviour of Sharing Tourism Experiece on Social Media suwitho; Mustika, Hindah; Aulia Pradhani, Fastha
MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Vol. 17 No. 2 (2023)
Publisher : Faculty of Economics and Business Udayana University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/MATRIK:JMBK.2023.v17.i02.p05

Abstract

Tourist satisfaction is an emotion that is felt by visitors when they there are in a place, in this case a tourism place. The satisfaction felt by visitors makes certain behaviours, which in this case share information using social media. This study examines and analyzes the predictors of tourist satisfaction and tourist engagement on the behaviour of sharing tourism experience on social. This study had 115 respondents, using the SEM-PLS analysis technique the results showed that all influence tests were acceptable. Novelty in this study is the existence of tourist engagement that is able to make something unique because both the visitor and the place visited have an emotional engagement
Co-Authors Adya Hermawati Alfabetian Harjuno Condro Haditomo Amelia Anja Ristianti Annisa Rahmawaty Arifin Bon, Abdul Talib Budhi Satrio Budiyanto Budiyanto Budiyanto Budiyanto Budiyanto Budiyanto Budiyanto Budiyanto chrystanto, andri Dian Palupi Dian Palupi Dian Palupi, Dian Palupi Djawoto Djawoto Djawoto Djawoto Dyah Poespita Ernawati Endang Purwaningsih Endang Purwaningsih Endri Haryati Fadrul Fadrul Fastha Aulia Pradhani Hening Widi Oetomo Hindah Mustika Ikhsan Budi Rihardjo Khuzaini Khuzaini Khuzaini Khuzaini khuzaini, Khuzaini Kusworo, Ahmad Dzulfikri Budi Layla Hafni Lering, Leonardus Frediyanto Moat Lilis Ardini Mega Yuli Fujiana Mildawati, Titik Mimelientesa Irman Muhammad Reza Pahlawan Mukhammad Nur Khabibulloh Muntari Muntari Muntari Muntari Nur Fadjrih Asyik Nur Laily Okto Aditya Suryawirawan Palupi, Dian Prastyorini, Anik Pribadiyono Pribadiyono Pribadiyono Priyadi, Maswar Patuh Ramlawati Ramlawati Rapitasari, Diana Resti Nurfaidah Rizki Amalia Elfita Rochdianingrum, Widhi Ariestianti Saputera, Bayu Sarli Rahman Setia Iswara, Ulfah Setyabudi, Teguh Gunawan Sugiono Sugiono Sugito - Suhermin, Suhermin SUNDAY ADE SITORUS Suparmi, Mamik Surya Safari SD Teddy Chandra Teguh Gunawan Setyabudi Teguh Gunawan Setyabudi Teguh Gunawan Setyabudi Totok Hendarto Triyonowati, Triyonowati Ulfah Setia Iswara Ulfah Setia Iswara ulfah setia iswara, ulfah setia Wahidahwati Wahidahwati Warizin, Hairul Yusuf Kamis