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All Journal JURNAL PENGABDIAN KEPADA MASYARAKAT Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Sri Juminawati
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Social Sciences Other

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The Effect of Micro, Small and Medium Enterprises on Economic Growth Sri Juminawati; Abd. Hamid; Euis Amalia; M. Arief Mufraini; Ade Sopyan Mulazid
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 3 (2021): Budapest International Research and Critics Institute August
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i3.2368

Abstract

Micro, small and medium enterprises (MSMEs) are declared very capable of playing a crucial role for a region, specifically as one of the drivers of regional economic growth. Micro, small and medium enterprises (MSMEs) are defined as a means to introduce regional creative products and provide business opportunities for enterprise actors in the regions. In addition, the role of micro, small and medium enterprises (MSMEs) actors is considered very vital in order to increase per capita income and improve the economy of a region. Consequently, micro, small and medium enterprises (MSMEs) are required to actively participate in developing the country’s economy. The results of the study showed that 90.1% of MSMEs provided significant effects on the rate of economic growth.
Studi Kelayakan Investasi Pengembangan UMKM di Sektor Kuliner Akhmad Mubadilah; Ika Hartika; Sri Juminawati; Eva Yuniarti Utami; Dewi Mariam Widiniarsih
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 6 No. 1 (2025): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v6i1.6428

Abstract

             The purpose of this study is to analyze the feasibility study of investment in developing MSMEs in the culinary sector. The objects of this study are from the aspect of business feasibility studies, namely: 1) Marketing aspects; 2) Legal aspects; and 3) Social and economic aspects. The study of business feasibility analysis in culinary MSME businesses uses qualitative research methods which are carried out in analyzing and assessing the feasibility of developing a business. Qualitative data obtained based on the results of interviews and observations. The results of this study found that the development of culinary MSMEs has great potential, especially with the right marketing approach, a deep understanding of market potential, and a mature investment feasibility analysis. In conducting a feasibility study, it is important to consider marketing aspects, market potential, and realistic financial analysis so that culinary businesses can develop and compete sustainably. The feasibility study of investment in the development of MSMEs in the culinary sector provides a clearer picture of business prospects, the risks involved, and the potential profits that can be obtained.
Pendampingan Penyusunan Laporan Keuangan pada Badan Usaha Milik Desa (BUMDES) “Lapangan Futsal” Desa Kolelet Wetan. Susana Dewi; Dodi Iwan Sumarno; Maesaroh; Sri Juminawati; Sri Intan Purnama; Wahyu Hari Prihantono; Firmansyah; Herlina
JURNAL PENGABDIAN KEPADA MASYARAKAT Vol 15 No 2 (2025): Desember 2025
Publisher : LPPM UNINUS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30999/jpkm.v15i2.3866

Abstract

Badan Usaha Milik Desa (BUMDes) belum sepenuhnya memahami laporan keuangan yang memuat informasi tentang akibat dari transaksi-transaksi keuangan yang dilakukan suatu perusahaan atau badan usaha yang mencatat seluruh perubahan kegiatan usaha, seperti: perubahan aset yang dimiliki, pengeluaran, pemasukan, serta tanggal-tanggal terjadinya perubahan transaksi keuangan. Tujuan dari kegiatan ini membantu pengelola BUMDes dalam penyusunan laporan keuangan selama kegiatan pendampingan sebagai acuan pengelola BUMDes dalam menyusun laporan keuangan kedepannya sesuai dengan ilmu akuntansi. Metode pelaksanaan pendampingan penyusunan laporan keuangan dilakukan secara tatap muka, interview, diskusi, menyelesaikan permasalahan yang ada dan simulasi memberikan pengajaran tentang cara menyusun laporan dengan cara yang mudah dipahami oleh pengelola BUMDes Rizki. Kegiatan pembinaan penyusunan laporan keuangan kepada pengelola BUMDes dibutuhkan waktu yang cukup lama, dikarenakan pengalola yang tidak memiliki latar belakang pendidikan akuntansi, perlu latihan secara terus menerus berdasarkan siklus akuntansi, agar pemahaman tentang akuntansinya semakin matang dan pengerjaannya sistematis. Pengelola perlu melakukan pencatatan jurnal secara sistematis dan menyusun laporan keuangan setiap periode, guna mengetahui perkembangan keuangan badan usaha. Dari hasil pendampingan ini pengelola mengerti mengenai pencatatan pengeluaran kas dan penerimaan pendapatan serta membuat laporan neraca dan laporan laba rugi. Selain itu BUMDes Rizki menerima pembelajaran terkait laporan perubahan modal dan laporan arus kas. Setelah badan usaha memahami pembuatan laporan neraca dan laporan laba rugi diharapkan jika ingin memperoleh bantuan kredit untuk UMKM, BUMDes ini sudah bisa membuat laporan keuangan sederhana.
Co-Authors Abd. Hamid Ade Sopyan Mulazid Akhmad Mubadilah Dewi Mariam Widiniarsih Dodi Iwan Sumarno Euis Amalia Eva Yuniarti Utami Firmansyah Herlina Ika Hartika M. Arief Mufraini Maesaroh Sri Intan Purnama Susana Dewi Wahyu Hari Prihantono