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PEMBERDAYAAN UMKM PEDAGANG KAKI LIMA DI SEKITAR KAMPUS KOTA SERANG MELALUI PENDAMPINGAN MANAJEMEN USAHA Asfar, Andi Hasryningsih; Tabroni, Tabroni; Surachman, Surachman; Harsono, Pramudi; Salapudin, Salapudin; Sukmawan, Irwan
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 5 No. 4 (2025): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v5i4.230

Abstract

This community service activity aims to empower micro, small, and medium enterprises (MSMEs), particularly street vendors operating around university areas in Serang City, through business management assistance. Street vendors play a significant role in supporting local economic activities; however, many of them still manage their businesses in a traditional manner with limited managerial skills, especially in financial management and business planning. The activity was conducted using a participatory and practice-based approach, involving stages of initial needs assessment, business management training, on-site mentoring, and evaluation. The program was implemented over one month in September 2025 and involved street vendors from various business sectors. The results indicate a significant improvement in participants’ understanding of basic business management, including simple financial record-keeping, capital management, and pricing strategies. In addition to increased knowledge, behavioral changes were observed, particularly in the adoption of daily transaction records and the separation of business and personal finances. The campus environment provided a strategic context due to stable market demand and close interaction with the academic community. Overall, the activity demonstrates that continuous and contextual business management assistance can effectively enhance the capacity, independence, and sustainability of street vendor MSMEs. The program also highlights the role of higher education institutions in strengthening local economic development through community-based empowerment initiatives.
MENGANALISIS KINERJA KEUANGAN: PENDEKATAN PERSAMAAN SIMULTAN PADA SEPULUH BANK SYARIAH TERBESAR INDONESIA Zahra, Surti; Komarudin, Mamay; Tabroni, Tabroni
Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside Vol. 5 No. 3 (2025): Yudishtira Journal : Indonesian Journal of Finance and Strategy Inside
Publisher : Gapenas Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53363/yud.v5i3.177

Abstract

Objective: This study aims to explore how various factors simultaneously affect financial outcomes in the ten largest Islamic banking institutions in Indonesia through a recursive block simultaneous equation model. The main focus is on addressing the issue of endogeny inherent in performance measurement systems. Design/methodology/approach: Using quarterly panel data for the period 2020 to 2024 from the ten largest Islamic banks in Indonesia, this study applies the Three Stage Least Squares estimation technique to analyze three interrelated subsystems, namely profit performance measured through ROA, cost management effectiveness captured by BOPO, and portfolio quality demonstrated by NPF. The simultaneous framework used is able to reveal the reciprocal relationships and feedback mechanisms that operate between the endogenous constructs. Findings: The results of empirical estimation show a significant simultaneous relationship between various performance dimensions. Cost inefficiencies were shown to significantly reduce profitability (?? = negative 0.0847, p less than 0.01), while a decrease in portfolio quality had a negative impact on revenue (?? = negative 0.2341, p less than 0.01). The reciprocal influence showed that increased profitability drove cost efficiency (?? = negative 0.3156, p less than 0.01) and strengthened portfolio quality (?? = negative 0.1823, p less than 0.05). The scale of the institution and the strength of capital play a crucial role as drivers of performance, while macroeconomic factors show varying impacts across the various analysis blocks. Limitations/implications of the study: This study focused on only ten leading institutions, so the possibilities are limited to generalizing to smaller market participants. Further research may incorporate nonlinear specifications and broader risk measurement frameworks. Practical implications: Empirical evidence suggests that Islamic banking institutions need to prioritize improving cost efficiencies to build a sustainable revenue trajectory. Supervisory authorities need to understand the interrelated performance dynamics when designing prudential supervision mechanisms for Islamic financial institutions. Originality/value: This study contributes to the Islamic banking literature by applying simultaneous equation techniques to capture complex interdependencies that have rarely been studied before, resulting in a comprehensive perspective on the operational dynamics of Indonesian Islamic banking.
Non-Linear Effects and The Moderating Role of Cash Flow Slack: Financial Management Perspective Mamay Komarudin; Tabroni
Indonesian Journal of Taxation and Accounting Vol 4, No 1 (2026): March 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i1.343

Abstract

Purpose - This study aims to examine the effectiveness of marketing investment in improving firm performance by identifying whether a specific threshold of financial slack influences the relationship between marketing intensity and sales outcomes in Indonesian food and beverage companies. The study is motivated by the ongoing debate in the literature regarding whether marketing investment consistently improves firm performance or whether its effectiveness depends on internal financial conditions. To address this issue, the research investigates whether the availability of financial slack, measured through firms’ cash position, alters the impact of marketing investment on sales performance and profitability. Methods - The study employs a quantitative research design using panel data from seven food and beverage companies listed on the Indonesia Stock Exchange during the period 2019–2024, resulting in 42 firm–year observations. The analysis applies Hansen’s panel threshold regression model to identify non-linear effects and employs a sequential causality model estimated through pooled ordinary least squares to examine the causal pathway linking cash position, marketing intensity, sales intensity, and profitability. Findings - The findings reveal a statistically significant threshold at a cash position of 18.73%, indicating that the effectiveness of marketing investment differs across financial regimes. In the low-cash regime, marketing intensity shows a stronger influence on sales intensity (β = 1.2475), while in the high-cash regime the effect decreases (β = 0.1398). The sequential analysis further demonstrates that financial slack positively influences sales intensity (β = 5.756, p < 0.01), which subsequently contributes to firm profitability (β = 0.061, p < 0.01). Research Implication - These results indicate that financial slack acts as a strategic enabler that supports the effectiveness of marketing investment in generating firm performance. However, the relatively small sample size and sector-specific focus limit the generalizability of the findings to other industries. Originality - The study contributes to the literature by integrating organizational slack theory and the resource-based view to explain non-linear relationships between financial resources and marketing effectiveness and by applying panel threshold regression to marketing finance research in an emerging market context.
PELATIHAN PENYUSUNAN KONTEN PEMASARAN DIGITAL BERBANTUAN ARTIFICIAL INTELLIGENCE (AI) BAGI PELAKU UMKM DI KOTA SERANG Irma Nurmala Dewi; Khaeruman Khaeruman; Jaka Wijaya Kusuma; Tabroni Tabroni; Hafidz Hanafiah
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 6 No. 1 (2026): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v6i1.246

Abstract

The rapid development of digital technology has encouraged Micro, Small, and Medium Enterprises (MSMEs) to adopt more adaptive and innovative marketing strategies. However, many MSME actors still face challenges in creating attractive and effective Digital marketing content. This community service activity aimed to improve the capacity of MSME actors in Serang City through training on Digital marketing content development assisted by Artificial Intelligence (AI). The program was conducted for one month in November 2025 using participatory methods consisting of lectures, demonstrations, hands-on practice, mentoring, and evaluation. A total of 40 MSME participants from the culinary, fashion, handicraft, and service sectors attended the training. The results indicated significant improvements in participants’ understanding of Digital marketing, AI utilization, content creation skills, and digital promotion strategies. Participants were able to create promotional captions, product descriptions, social media content plans, and visual marketing materials using AI-based applications. The training also enhanced participants’ creativity, efficiency, and confidence in implementing Digital marketing strategies. Furthermore, the activity contributed to strengthening digital literacy and supporting business competitiveness in the digital economy era. Therefore, AI-assisted Digital marketing training can serve as an effective empowerment strategy for improving MSME performance and sustainability.