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All Journal Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal International Research Journal of Business Studies (E-Journal) Jurnal Manajemen Strategi dan Aplikasi Bisnis Jurnal Pengabdian Masyarakat Aufa (JPMA) Jurnal Pemberdayaan Masyarakat Indonesia (JPMI) International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) International Research Journal of Business Studies
Sandy Gunawan
Universitas Prasetiya Mulya
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Public Health Social Sciences

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The Predominant Elements for Strategic CSR Implementation in SMEs Sandy Gunawan; Rizal Syarief; Popong Nurhayati; Yudha Heryawan Asnawi; Handito Hadi Joewono
INTERNATIONAL RESEARCH JOURNAL OF BUSINESS STUDIES Vol 15, No 2 (2022): August - November 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.2.191-204

Abstract

Research on strategic Corporate Social Responsibility (CSR) in small and medium-sized enterprises (SMEs) is still not much in number, particularly, in developing countries. Although SMEs play an important role in economic development, this sector has received less attention in research on its competitiveness through social responsibility. According to previous literature, SMEs have unconsciously practiced social responsibility but have not integrated it into their strategy. The same condition has also occurred to SMEs in Badung district, Bali, where they practice social responsibility in running their business as an embodiment of a philosophy based on religious teachings. However, this type of CSR has not yet made a positive contribution to their competitiveness. This study attempts to answer what elements are required to obtain CSR as a strategy. Interpretive Structural Modeling methodology was implemented in the SMEs located in Badung Regency, Bali. The study finds that the integration of strategic CSR into SMEs’ strategy was focused on a new paradigm to improve SMEs’ competitiveness. This new way of thinking can be achieved by intensively socializing the benefits of strategic CSR through education, relevant policy and collaboration between related stakeholders.
Local Wisdom Based Social Responsibility of Balinese SME to Improve Competitiveness Sandy Gunawan; Rizal Syarief; Popong Nurhayati; Yudha Heryawan Asnawi; Handito Hadi Joewono
Jurnal Aplikasi Bisnis dan Manajemen (JABM) Vol. 9 No. 1 (2023): JABM, Vol. 9 No. 1, Januari 2023
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.9.1.141

Abstract

Small and Medium Enterprises (SMEs) have crucial role in Indonesian economy. Despite the enormous contribution, SMEs still encounter obstacles in business development. SMEs do not yet have appropriate strategy to create competitiveness. Strategies suitable for SMEs must consider local wisdom of the location where SMEs domicile. This study aims to analyze the influence of local wisdom in creating competitiveness for SMEs, carried out through socially responsible practices. This study applies qualitative method focusing on twelve SMEs located in Badung district, Bali. Information was obtained through in-depth interviews and literature review. The information was analyzed to determine the relation between local wisdom values and the concept of social responsibility. This research proves that local wisdom has influence in creating competitive advantage through socially responsible business practices. The value triggers the SMEs to be socially responsible towards its customers, employees, environment and community that in return improve its reputation, customers’ satisfaction, employees’ loyalty and productivity. Keywords: competitiveness, local wisdom, smes, social responsibility, strategy
Partnership in corporate social responsibility program: Indonesia case study Zainal Abidin; Sandy Gunawan
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 7 No 1 (2024)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v7i1.1170

Abstract

This current study is a qualitative single case study focusing on the implementation program of the CSR partnership between PT Prudential Life Assurance (PLA) and Institut Kemandirian Dompet Dhuafa Republika (IKDDR) from 2012–2016. Based on purposive sampling, the main respondents in this research are representatives from three institutions: the government, corporations, and Third Sector Organizations (Organisasi et al./OST), as well as beneficiaries from the society. The study finds six conclusions: (1) the partnership of these two institutions is affected by a lack of resources, efficiency pressure, and other innovative program opportunities; (2) partner selection relies on the alignment of the vision, mission, and values of the organization, reputation, experience, and competency of a potential partner; and (3) the main considerations in program formulation are innovation and cost efficiency; (4) the most important aspects in program monitoring and evaluation are performance and punctuality; (5) program impact analysis is obtained from field observation and interview with related institution and (6) decision of the program continuation is on the authority of funder organization.
Kegiatan Pengembangan Usaha Terhadap Usaha Es Noni di Desa Cijedil Halim, Andrika Prakasa; Gunawan, Fransisca; Adirga, Giandre; Larisa, Gracia Tania; Christella, Jessy; Immanuel, Matthew; Rizky, Muhamad Reza; Gunawan, Sandy
Journal Pemberdayaan Masyarakat Indonesia Vol 1 No 2 (2019): Jurnal Pemberdayaan Masyarakat Indonesia (JPMI)
Publisher : Pusat Pengabdian kepada Masyarakat (PPKM) Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (1007.136 KB) | DOI: 10.21632/jpmi.1.2.314-333

Abstract

Es Noni is a home-based ice cream business that is still being classified as a small business as it needs a better development process to increase its sales. Therefore, Es Noni has several problems formulated from this case that needs to be solved. First, the production quantity of the ice cream was limited due to the absence of, no suitable freezer to store all of the production demand. Next, there was only one place to sell the ice cream continuously and they didn’t have a large, compatible cooling box that has enough space to store all of the sellable ice creams. Whereas the last problem is Es Noni never records its sales on a daily basis and their way of distributing the revenue is still incorrect. With all of the problems that Es Noni had, the author wanted to help in solving these problems. The author purchased most of the required equipment to increase the amount of production and sales. Moreover, the author discovered other sales methods to expand the ice cream’s market, alongside giving them the knowledge on how to write an accounting report correctly regarding their cash flow and product inventory to minimize the occurrence of adverse errors.
THE APPLICATION OF FINANCIAL ACCOUNTING STANDARDS FOR MICRO, SMALL, AND MEDIUM ENTITIES (SAK-EMKM) IN THE PROCESS OF MAKING REPORTS FINANCE FOR MICRO, SMALL, AND MEDIUM ENTERPRISES (CASE STUDY IN MSMES ABADI CELL SRIBAWONO) Sandy Gunawan; Afrizal Nilwan
International Journal of Accounting, Management, Economics and Social Sciences (IJAMESC) Vol. 3 No. 1 (2025): February
Publisher : PT. ZILLZELL MEDIA PRIMA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61990/ijamesc.v3i1.452

Abstract

MSMEs at this time have a great influence on the country's economic development, especially in Indonesia, but many MSME actors have not implemented SAK EMKM in compiling financial statements. The purpose of the study is to find out whether Abadi Cell MSMEs apply SAK EMKM in the preparation of reports or not and to design the preparation of financial statements so that they are in accordance with SAK EMKM. The method used is qualitative case studies by means of data collection, namely by conducting interviews, observations, and documentation. The results of the research conducted that Abadi Cell did not apply SAK EMKM in compiling financial statements so that the researcher designed the preparation of financial statements based on SAK EMKM by producing profit and loss statements, financial position statements, notes on financial statements (CALK) and the researcher encouraged Abadi Cell to continue to prepare SAK EMKM financial statements.
The Predominant Elements for Strategic CSR Implementation in SMEs Gunawan, Sandy; Syarief, Rizal; Nurhayati, Popong; Asnawi, Yudha Heryawan; Joewono, Handito Hadi
International Research Journal of Business Studies Vol. 15 No. 2 (2022): August - November 2022
Publisher : Universitas Prasetiya Mulya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21632/irjbs.15.2.191-204

Abstract

Research on strategic Corporate Social Responsibility (CSR) in small and medium-sized enterprises (SMEs) is still not many in number, particularly, in developing countries. Although SMEs play an important role in economic development, this sector has received less attention in research on its competitiveness through social responsibility. According to previous literature, SMEs have unconsciously practiced social responsibility but have not been integrated in their strategy. The same condition has also occurred to SMEs in Badung district, Bali, where they practice social responsibility in running their business as an embodiment of a philosophy based on religious teachings. However, this type of CSR has not yet made a positive contribution to their competitiveness. This study attempts to answer what elements are required to obtain CSR as strategy. Interpretive Structural Modeling methodology was implemented to the SMEs located in Badung Regency, Bali . The study finds that the integration of strategic CSR into SMEs’ strategy was focused on new paradigm improve SMEs’ competitiveness. This new way of thinking can be achieved by intensively socializing the benefits of strategic CSR through education, relevant policy and collaboration between related stakeholders.
Peningkatan Kualitas dan Konsistensi Gula Kelapa Melalui Standarisasi Proses Produksi Elfriede, Dwining Putri; Wijaya, Fransisca; Gunawan, Sandy
Jurnal Pengabdian Masyarakat Aufa (JPMA) Vol. 7 No. 2 (2025): Vol. 7 No 2 Agustus 2025
Publisher : Universitas Aufa Royhan Di Kota Padangsidipuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51933/jpma.v7i2.2038

Abstract

Produksi gula kelapa di Indonesia masih banyak dilakukan berdasarkan intuisi tanpa penggunaan takaran dan parameter yang terstandar sehingga kualitas yang dihasilkan tidak konsisten. Rendahnya kualitas gula kelapa dapat disebabkan oleh ketiadaan panduan produksi. Besarnya potensi pemasukan dan keberlanjutan usaha pengolahan gula kelapa tidak diimbangi dengan kemampuan pengrajin dalam mengelola keuangan. Hal ini sebagai landasan kegiatan pengabdian, meliputi pengumpulan data dan informasi awal, penyusunan panduan produksi, pelatihan dan pendampingan kepada pengrajin gula kelapa di Desa Batuanten, Kabupaten Banyumas. Setiap pengrajin memiliki cara dan takaran masing-masing, mulai dari proses pengambilan nira kelapa, pengolahan, hingga pengeringan dan pembentukan gula kelapa. Materi peltihan memberikan pemahaman yang mendalam tentang pentingnya memproduksi pangan olahan yang aman, bermutu, dan layak untuk dikonsumsi oleh konsumen. Penyusunan panduan produksi merujuk praktik terbaik dari pengrajin gula kelapa yang telah menghasilkan produk berkualitas. Panduan ini mencakup berbagai tahapan, mulai dari penyiapan bahan baku, penyiapan bahan tambahan, penyiapan peralatan dan proses pengolahan. Peserta juga dilatih untuk menyusun catatan keuangan terkait pemasukan dan pengeluaran. Hasil evaluasi pelatihan menunjukkan adanya peningkatan sebesar 14,9%. Pengrajin juga didampingi dan diberikan beberapa peralatan baru guna menunjang penerapan panduan yang optimal.
Co-Authors Adirga, Giandre Afrizal Nilwan Christella, Jessy Elfriede, Dwining Putri Fransisca Wijaya Gunawan, Fransisca Halim, Andrika Prakasa Handito Hadi Joewono Handito Hadi Joewono Handito Hadi Joewono Immanuel, Matthew Larisa, Gracia Tania Popong Nurhayati Rizal Syarief Rizal Syarief Rizal Syarief Rizky, Muhamad Reza Yudha Heryawan Asnawi Zainal Abidin