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All Journal Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Journal of Accounting Science Jurnal Riset Akuntansi Aksioma Jurnal Akuntansi Barelang Jurnal Ekuivalensi GREENOMIKA Golden Ratio of Mapping Idea and Literature Format Jurnal Akuntansi Keuangan dan Bisnis JISOS: Jurnal ilmu sosial Journal of Artificial Intelligence and Digital Business Eastasouth Journal of Impactive Community Services Indonesian Journal of Multidisciplinary on Social and Technology JURNAL EKONOMI BISNIS DAN MANAJEMEN Nusantara Community Empowerment Review Jurnal Ekonomi Bisnis dan Manajemen Karunia: Jurnal Hasil Pengabdian Masyarakat Indonesia Jurnal Pengabdian Masyarakat Indonesia (JPMI) Jurnal Ilmu Ekonomi, Pendidikan dan Teknik (IDENTIK) JIMEK Jurnal Ilmu Manajemen dan Akuntansi Nusantara (JIMAKUN) Jurnal Akuntansi dan Bisnis Krisnadwipayana MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Jurnal Sains, Teknik, Ekonomi, dan Pendidikan (SATEDIK) JIAI (Jurnal Ilmiah Akuntansi Indonesia) Optimal: Jurnal Ekonomi dan Manajemen
Chairil Anwar
Universitas Nahdlatul Ulama Sidoarjo
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Library & Information Science Social Sciences Other

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Digitalization for SME: The Impact of the Use of E-Commerce and Fintech on Income Performance Lucia Putri Wulandari; Kafidin Muzakki; Chairil Anwar; Achmad Wicaksono
Golden Ratio of Mapping Idea and Literature Format Vol. 6 No. 1 (2026): July - January
Publisher : Manunggal Halim Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52970/grmilf.v6i1.1533

Abstract

This study aims to describe the impact of e-commerce and fintech use on the background income of snack SMEs. The method used in this study is Qualitative. The object of this research includes the e-commerce and fintech platforms used, while the research subjects consist of MSME owners, financial staff, and marketing staff. The data collection techniques used in this study are observation, interview, documentation, and triangulation techniques. The results of this study show that revenue from conventional methods only accounts for 10% of total revenue, but after switching to using TikTokshop, Shopee, and Lazada as marketing tools, revenue from TikTokshop has increased by 80%, Shopee (20%), and Lazada (5%). This shows that using e-commerce has a higher impact on increasing income. Meanwhile, fintech shows that Dana and ShopeePay contribute around 25%. Compared to cash payments in stores of around 10% with the set strategy, it has a greater impact on increasing the income of SME.
Analisa Dampak Program Makan Bergizi (MBG) Terhadap Perekonomian Lokal Dan Kesejahteraan Masyarakat (Studi Kasus SPPG Tulangan) Tetty Dia Sari; Chairil Anwar
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 3 No. 1 (2027): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v3i1.2239

Abstract

The Free Nutritious Meals Program (Makan Bergizi Gratis/MBG) is a socioeconomic policy that has the potential to improve students’ nutritional intake while strengthening the local economy. This article analyzes the impact of the Tulangan Nutrition Fulfillment Service Unit (Satuan Pelayanan Pemenuhan Gizi/SPPG) on the economic empowerment of lower-income workers, including kitchen workers, distribution personnel, food suppliers, and microenterprise owners. Using a qualitative approach and the perspective of Keynesian theory, this study explains how government expenditure can function as a fiscal stimulus that generates a multiplier effect through increased income and consumption. The analysis indicates that MBG has the potential to increase household income, expand employment opportunities, and stimulate local economic activity when the procurement of goods and services involves local businesses. However, its effectiveness faces several challenges, including dependence on the state budget, payment delays, supply chain management, nutritional quality, and SPPG institutional capacity. Therefore, the success of MBG as an instrument for the economic empowerment of lower-income workers requires accountability, community participation, good governance, and sustainable financing.
Peran Program MBG/SPPG Desa Modong Dalam Pemberdayaan Ekonomi Pekerja Kelas Bawah: Analisis Keynesian Terhadap Dampak Sosial Dan Sirkulasi Ekonomi Lokal Kaluna Sugiyanto; Chairil Anwar
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 3 No. 1 (2027): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v3i1.2240

Abstract

Economic inequality remains a structural challenge in Indonesia’s development, particularly affecting lower-income workers in the informal sector who face limited access to economic resources. This study examines the role of the Free Nutritious Meal Program (MBG/SPPG) as a community-based economic empowerment strategy in improving household welfare, identifying its potential and challenges, and analyzing its impact on local money circulation within a Keynesian framework. Using a qualitative descriptive-analytical approach and literature-based thematic analysis, the findings indicate that MBG/SPPG contributes to increased household income, economic stability, and individual capacity through job creation and skill development. The program also demonstrates significant potential in strengthening local economic structures and micro, small, and medium enterprises (MSMEs), although challenges such as limited access to capital, weak institutional coordination, and dependency risks persist. Furthermore, from a Keynesian perspective, MBG/SPPG stimulates aggregate demand and enhances local money circulation through the multiplier effect, particularly due to the high marginal propensity to consume among lower-income groups. Overall, the program functions not only as a social policy but also as a strategic fiscal instrument for promoting inclusive and sustainable local economic development.
Efektivitas Program Makan Bergizi Gratis Melalui Satuan Pelayanan Pemenuhan Gizi (SPPG) Dalam Mendukung Ketahanan Gizi Dan Perekonomian Masyarakat Lokal Wilayah Desa Balonggabus: Perspektif Teori Keynesian Keyshia Aulia Putri Mayasari; Chairil Anwar
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 3 No. 1 (2027): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v3i1.2241

Abstract

The Free Nutritious Meal Program (Program Makan Bergizi Gratis/MBG) is a government policy aimed at improving nutritional security while supporting human resource development. The program is implemented through the Nutritional Fulfillment Service Unit (Satuan Pelayanan Pemenuhan Gizi/SPPG), which is responsible for the procurement, preparation, and distribution of nutritious meals to beneficiaries. This study aims to analyze the effectiveness of MBG and SPPG in supporting nutritional security and local economic development in Balonggabus Village from a Keynesian perspective. The study employed a qualitative descriptive approach through literature review and document analysis. The findings indicate that the MBG program improves access to nutritious food, supports nutritional fulfillment, and helps reduce household food expenditure. In addition, the program generates economic benefits through the involvement of farmers, livestock breeders, fishermen, cooperatives, Village-Owned Enterprises (BUMDes), and Micro, Small, and Medium Enterprises (MSMEs) in supplying food for the program. From a Keynesian perspective, government spending through MBG has the potential to increase aggregate demand and create a multiplier effect that stimulates local economic activity. Therefore, MBG and SPPG contribute not only to nutritional security but also to sustainable local economic development.
Analisis Program Makan Bergizi Gratis (MBG) Melalui Satuan Pelayanan Pemenuhan Gizi (SPPG) Dalam Perspektif Teori Keynesian Terhadap Peningkatan Ekonomi Masyarakat Di Desa Sekardangan Nabila Army Cahyani; Chairil Anwar
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 3 No. 1 (2027): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v3i1.2242

Abstract

The Free Nutritious Meal Program (MBG) is a strategic policy of the indonesian government that began its national implementation in 2025 through the Nutritions Fulfilment Services Unit (SPPG). This program is not only oriented towards improving the nutritional status of the community, especially students, but also has the potential to create economic impacts for local communities by increasing demand for goods and services. This study aims to analyze the implementation of the MBG Program through SPPG in Sekardangan Village, examine its implementation from a keynesian perspective, and identify its impact on improving the community’s economy. The study used a qualitative approach with descriptive methods. Data were obtained through observation, interviews, and documentation, then analyzed using data reduction, data presentation, and conclusion drawing techniques. The results show that the implementation of MBG through SPPG in Sekardangan Village has created new economic opportunities for the community through the involvement of local business actors, food suppliers, and labor. From a keynesian perspective, this program functions as a government spending instrument that encourages increased aggregate demand and produces a multiplier effect on the local economy. The emerging economic impact is seen in creased community income, increased employment opportunities, and the development of village economic activities. Therefore, the sustainability and optimization of MBG implementation is important to support sustainable community economic development.
Efektivitas Program MBG-SPPG Dalam Mendorong Pemberdayaan Ekonomi Pekerja Kelas Bawah Di Desa Kedensari Tanggulangin Kabupaten Sidoarjo Aida Aisyah Kamilah; Chairil Anwar
Jurnal Ilmu Manajemen dan Akuntansi Nusantara Vol. 3 No. 1 (2027): JIMAKUN - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/jimakun.v3i1.2243

Abstract

This study aims to analyze the effectiveness of the Free Nutritious Meal Program(MBG) through the Nutrition Fulfillment Service Unit (SPPG) in promoting economic empowerment among lower-class workers in Kedensari Tanggulangin. The research employs a qualitative approach with data collection techniques including observation, interviews, and documentation. The findings indicate that the implementation of the MBG/SPPG program not only contributes to improving community nutrition but also creates employment opportunities, increases income, and strengthens local economic activities through the involvement of small businesses and local suppliers. The effectiveness of the program is reflected in the improvement of purchasing power, welfare, and economic independence of the participating communities. However, several challenges remain, including limited production capacity, human resource quality, and governance issues. Therefore, strengthening institutional capacity, improving human resources, and optimizing local potential are necessary to ensure the sustainability of the program.
PENGARUH PENGGUNAAN SISTEM INFORMASI AKUNTANSI ‘OPENBRAVO’ TERHADAP PENINGKATAN KINERJA KARYAWAN PADA PT. INDOARSIP SIDOARJO Aliefia Enggal Saharani; Chairil Anwar
JURNAL AKUNTANSI BARELANG Vol 10 No 1 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i1.10185

Abstract

Penelitian ini terdapat tujuan dalam menganalisis pengaruh penggunaan sistem informasi akuntansi 'Openbravo' terhadap peningkatan kinerja karyawan di PT. Indoarsip Sidoarjo. Jenis penelitian yang dimanfaatkan merupakan metode kuantitatif, dalam populasi dan sampel yang terdiri dari 9 responden. Alat analisis yang dimanfaatkan mencakup uji validitas, uji normalitas, uji reliabilitas, uji multikolinearitas, serta uji heteroskedastisitas. Untuk menguji hipotesis, digunakan analisis data berupa uji regresi linier berganda, uji t, dan uji F, dengan bantuan software SPSS. (Statistica Product and Service Solutions) Versi 22. Hasil dari penelitian ini adalah Sistem Informasi Akuntansi ‘Openbravo’ sejumlah 0.501 > 0.05 dengan nilai t hitung 0,716 < t tabel 2.447, berpengaruh secara positif dan tidak signifikan terhadap peningkatan kinerja karyawan di PT. Indoarsip Sidoarjo. pengaruh variabel produktivitas (X2) terhadap Sistem Informasi Akuntansi ‘Openbravo’ (Y) sejumlah 0.114  > 0.05 dengan nilai t hitung 1.679 < t tabel 2.447. Peningkatan kinerja dan produktivitas karyawan dari polah data secara bersama-sama dikatakan juga simultan sejumlah 0.306 > 0.05 dengan nilai F hitung 1,450 > nilai f tabel 4,74 memberikan pengaruh positif terhadap Sistem Informasi Akuntansi ‘Openbravo’ pada PT. Indoarsip Sidoarjo.
Analisis Fungsi Manajemen Dalam Operasional Program Makan Bergizi Gratis (MBG) Desa Ngerong Kabupaten Pasuruan Dian Mutiara Al Madina; Chairil Anwar
Jurnal Sains, Teknik, Ekonomi, dan Pendidikan Vol. 3 No. 1 (2027): SATEDIK - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/satedik.v3i1.2246

Abstract

The Free Nutritional Meal Program (MBG) is a strategic policy of the Indonesian government aimed at improving the quality of human resources by meeting the nutritional needs of the community, particularly school-age children and vulnerable groups. This study aims to analyze the implementation of the Free Nutritional Meal Program through the Nutrition Fulfillment Service Unit (SPPG) in Ngerong Village, Porong District, Sidoarjo Regency, and to assess its impact on improving the nutrition of the younger generation and creating jobs. The study used qualitative methods with a descriptive-analytical approach. Data were obtained through observation, interviews, documentation, and literature review relevant to the MBG policy and management functions. The analysis was conducted using the POAC (Planning, Organizing, Actuating, and Controlling) management function approach and a Keynesian economic perspective to examine the program's social and economic impacts. The results indicate that the implementation of the MBG-SPPG has had a positive impact on increasing community access to nutritious food, improving health status, and enhancing students' learning abilities. From an economic perspective, this program creates new job opportunities for the local community through the involvement of operational personnel, farmers, MSMEs, and food distributors. Furthermore, the SPPG program stimulates local economic activity by increasing demand for food and distribution services, creating a multiplier effect for rural communities. However, program implementation still faces various obstacles, including suboptimal inter-agency coordination, limited infrastructure, and oversight that needs to be strengthened to ensure program transparency and accountability. Overall, the MBG-SPPG program serves not only as a nutrition intervention but also as a community-based economic development instrument and a long-term investment in improving human resource quality.
Analisis Dampak Program MBG-SPPG Terhadap Peningkatan Gizi Generasi Muda Dan Penciptaan Lapangan Kerja Di Desa Kejapanan Kabupaten Pasuruan Indah Dwi Susilowati; Chairil Anwar
Jurnal Sains, Teknik, Ekonomi, dan Pendidikan Vol. 3 No. 1 (2027): SATEDIK - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/satedik.v3i1.2247

Abstract

Clinical reasoning  This study analyzes the impact of the Free Nutritious Meals Program through the Nutrition Provision Service Unit (MBG-SPPG) on improving the nutritional quality of the younger generation and creating jobs in Kejapanan Village. The MBG-SPPG program is a government policy focused on meeting the nutritional needs of students through the regular provision of healthy and nutritious meals. The study employed a qualitative method with a descriptive-analytical approach and utilized a case study design. Data collection techniques included observation, in-depth interviews, and documentation involving SPPG managers, staff, beneficiary communities, and school representatives. The research findings indicate that the MBG-SPPG program is effective in improving students’ nutritional intake by providing meals containing balanced amounts of protein, vitamins, minerals, and carbohydrates. This improvement in nutritional quality has led to increased energy levels, physical endurance, and academic concentration among students at school. Additionally, the program has raised community awareness regarding the importance of healthy eating habits and balanced nutrition. From an economic perspective, MBG-SPPG creates new job opportunities for rural communities in food processing, distribution, administration, and the supply of local food ingredients. The program also boosts community economic activity by involving farmers and local businesses in the food distribution chain. Overall, the MBG-SPPG Program has had a positive impact on the health, education, and economy of the community in Kejapanan Village and has contributed to sustainable human resource development and the strengthening of the local economy. 
Peran Program MBG Dalam Meningkatkan Kesejahteraan Dan Kualitas Sumber Daya Manusia Di Indonesia Chintia Catur Cahyarona; Chairil Anwar
Jurnal Sains, Teknik, Ekonomi, dan Pendidikan Vol. 3 No. 1 (2027): SATEDIK - Januari
Publisher : CV. SINAR HOWUHOWU

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70134/satedik.v3i1.2259

Abstract

This study aims to analyze the role of the Free Nutritious Meal Program (MBG) and the Subsidized Program for Poor Groups (SPPG) in improving the welfare of lower-class workers in Indonesia. Human resource development is a key priority in addressing structural poverty caused by limited access to nutrition, education, and economic opportunities. The MBG and SPPG programs serve as government interventions through social policies that not only fulfill basic needs but also enhance the economic capacity of beneficiaries. This research employs a qualitative approach using a case study method involving 25 beneficiary families in Central Java and East Java. Data were collected through in-depth interviews, participatory observation, and documentation, and analyzed using thematic analysis. The findings indicate that the MBG program contributes to improving family health and productivity through better nutritional intake. In addition, the reduction in household food expenditure allows families to allocate resources to more productive sectors, such as education and small-scale businesses. The program also stimulates local economic circulation through the involvement of micro, small, and medium enterprises (MSMEs) in the distribution process. However, challenges remain, including targeting accuracy, limited management capacity, and low public awareness of balanced nutrition. Overall, the MBG and SPPG programs align with Keynesian theory in promoting consumption and local economic growth, while also contributing to sustainable human resource development.
Co-Authors Achmad Wicaksono Aida Aisyah Kamilah Aina Tafta Afwina Aisyah Brillianta Alfiatul Masruroh Alfira Dwi Anggraini Aliefia Enggal Saharani Anifah Tiara Kusuma Wardani Ariesta Maherani Laksono Aulia Rizqi Zulviana Ayu Widayati Chintia Catur Cahyarona Deswita Ayu Maharani Dian Fahriani Dian Mutiara Al Madina Erlyna Tri Rohmiatun Fastabiqul Khoiroh Fastabiqul Khoiroh Ferdiana Tri Pramesari Hanum Roudhotul Chilmi Indah Dwi Susilowati Kafidin Muzakki Kaluna Sugiyanto Keyshia Aulia Putri Mayasari Khoiyum Putri Rahayu Laily Muzdalifah Lucia Putri Wulandari Mohammad Romi Maulana Muhafidhah Novie Muhammad Raffi Mirza Nabila Army Cahyani Nafis Hanunah Nifhfu Lailaturohma Nikmatul Lailiyah Novita Dwi Adeliyah Nur Aini Afdhilah Ratri Affinah Lailatul Fitriyah Reni Andriana Riezca Nur Fitriana Riska Ainur Rosyida Risma Pravita Indriani Romaldi Jabbar Rokmansyah Sabrina Ainur Haliza Safitri Oktavianti Siti Nur Syarif&#039;ah Syntia Balqis Inayah Tanta Hilmawan Tantri Risda Zubaidah Tetty Dia Sari Verouzia Kunti Imanniar Wahyu Adi Pratama Winda Eka Ratnasari Zulifah Chikmawati