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Pemanfaatan Web Inkubator Bisnis Sebagai Media Pendampingan dan Promosi UMKM dalam Meningkatkan Akses Pasar Digital Marselina Marselina; Ukhti Ciptawaty; Tri Joko Prasetyo; Sudrajat Sudrajat
Jurnal Informasi Pengabdian Masyarakat Vol. 4 No. 2 (2026): Mei :Jurnal Informasi Pengabdian Masyarakat
Publisher : Institut Nalanda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47861/jipm-nalanda.v4i2.2454

Abstract

This community service article discusses the use of a business incubator website as a medium for mentoring and promoting Micro, Small, and Medium Enterprises (MSMEs). The platform provides an integrated ecosystem consisting of incubation programs, digital branding assistance, investor networking, a learning center, and an exclusive marketplace page for each MSME member. These features make the platform relevant as a tool for strengthening MSME digital capacity through community engagement activities.The service activity was designed using a participatory mentoring approach involving problem identification, training on website utilization, content assistance for MSME profiles, and evaluation of platform use. Referring to previous community service practices, incubation-based mentoring can improve entrepreneurial understanding, strengthen business capacity, and support sustainable business development when supported by structured guidance and evaluation.The results show that the incubator website helps MSME partners present business profiles, business background, product information, location, contact details, and online ordering information in a more systematic way. The existence of a dedicated digital page for each enterprise strengthens visibility, supports branding, and expands market communication channels. Therefore, the business incubator website can be positioned as an effective community service instrument for improving MSME digital promotion and market access.
Analisis Indikasi Manajemen Laba pada Perusahaan yang Dikenai Suspensi Akibat Keterlambatan Publikasi Laporan Keuangan Tahunan Kornelia Er Lines; Tri Joko Prasetyo
Ekonomi Keuangan Syariah dan Akuntansi Pajak Vol. 3 No. 3 (2026): Juli: Jurnal Ekonomi Keuangan Syariah dan Akuntansi Pajak (EKSAP)
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/eksap.v3i3.2439

Abstract

This study aims to examine differences in earnings management between firms subject to trading suspension due to delayed financial reporting and firms that reported their financial statements on time. Earnings management is measured using the F-Score model. The study population consists of all firms listed on the Indonesia Stock Exchange during the 2021-2024 period. Using purposive sampling, 108 observations were obtained, including 33 from suspended firms and 75 from firms that reported on time. Hypothesis testing was conducted using the Mann-Whitney U test to compare the F-Score and its seven components: RSST accruals, change in receivables, change in inventory, soft assets, change in cash sales, change in return on assets (ROA), and securities issuance. The results of this study indicate that firms with delayed financial reporting exhibit a higher level of earnings management than firms that reported their financial statements on time. This difference is primarily reflected in higher values of change in cash sales and securities issuance, while no significant differences were found in RSST accruals, change in receivables, change in inventory, soft assets, or change in return on assets (ROA) between the two groups.