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PENDAMPINGAN PENCATATAN DAN PENYUSUNAN APLIKASI LAPORAN KEUANGAN MASJID AL MANAR MERAUKE BERDASARKAN ISAK 35 Agus Nisfur Romdioni; Candra Agus Wahyudi
ALKHIDMAH: Jurnal Pengabdian dan Kemitraan Masyarakat Vol. 1 No. 1 (2023): Januari : Jurnal Pengabdian dan Kemitraan Masyarakat
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/alkhidmah.v1i1.205

Abstract

This Community Service Activity aims to provide training for the management of the Al Manar mosque in Kampung Kuper, Semangga District, Merauke Regency related to Providing knowledge on how to prepare mosque financial reports using an Excel-based application for financial reporting, and assistance to mosque administrators in compiling mosque financial reports based on ISAK 35 as the responsibility of the task in accordance with the mandate carried out. This activity was carried out in the form of training and assistance in making mosque financial reports with the application of systematic financial reports using the Microsoft Excel program. The methods for implementing this service program are: Field Observations, Implementation of Training Programs, and Evaluation. The results of the community service activities that have been carried out can be drawn several conclusions, namely (1) With the existence of training and assistance in the preparation of financial reports in accordance with financial accounting standards based on the excel program, it is able to improve mosque administrators in compiling financial reports; (2) Having an accounting program with excel can help make it easier to prepare financial reports; (3) With assistance in compiling financial reports, skills and accuracy in preparing financial reports can be increased.
Mapping Global Research Trends on Digital Transformation, Innovation Capability, and Knowledge Management in Startup Competitive Advantage: A Bibliometric Study Candra Agus Wahyudhi; Acep Fatchuroji
Jurnal Bisnis dan Manajemen West Science Vol 4 No 04 (2025): Jurnal Bisnis dan Manajemen West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jbmws.v4i04.2944

Abstract

This study maps global research trends on digital transformation, innovation capability, and knowledge management within the context of startup competitive advantage using a bibliometric and science-mapping approach. Data were extracted from the Scopus database and analyzed using VOSviewer through network visualization, overlay mapping, density analysis, author collaboration mapping, and country collaboration networks. The findings reveal three dominant thematic clusters: digital transformation as an ecosystem-driven strategic capability, innovation capability as a core driver of entrepreneurial agility, and knowledge management as the foundation for organizational learning and adaptability. Temporal evolution analysis shows a shift from early digitalization research toward advanced topics such as platform ecosystems, sustainable digital entrepreneurship, and knowledge-intensive services. Overall, the study highlights that startup competitive advantage emerges from the integration of technological readiness, innovation-driven value creation, and dynamic knowledge flows. These findings provide a consolidated understanding of the field and identify promising directions for future research on digital competitiveness and entrepreneurial ecosystems.
Formal Business Strategy and Its Impact on SME Performance: A Mediation Analysis by Competitive Advantage Acep Fatchuroji; Candra Agus Wahyudhi; Samuel Waas
Nusantara Journal of Multidisciplinary Science Vol. 2 No. 3 (2024): NJMS - Oktober 2024
Publisher : PT. Inovasi Teknologi Komputer

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to explore the impact of formal business strategy planning on the performance of Micro, Small, and Medium Enterprises (MSMEs), considering the mediating role of competitive advantage strategies. In the context of increasingly fierce business competition, MSMEs need to engage in systematic business strategy planning to remain competitive and grow. This research employs a quantitative method by collecting data from 139 owners and managers of textile and miscellaneous MSMEs in Merauke Regency. Data analysis in this study is conducted using Structural Equation Modeling (SEM) to evaluate the relationships among formal business strategy planning, competitive advantage strategies, and the performance of Micro, Small, and Medium Enterprises (MSMEs). The results indicate that formal business strategy planning has a significant and positive effect on the performance of MSMEs. Additionally, competitive advantage strategies serve as a mediator in the relationship between formal business strategy planning and MSME performance. These findings suggest that MSMEs implementing formal business strategy planning can enhance their overall performance, particularly when accompanied by effective competitive advantage strategies. This study makes a significant contribution to the literature on business strategy and offers practical recommendations for MSME owners and managers to improve business performance through structured planning and a focus on competitive advantage.