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All Journal Jurnal Teknik ITS IPTEK The Journal for Technology and Science JURNAL KARSA (Terakreditasi No. 80/DIKTI/Kep/2012) Competence : Journal of Management Studies (Kompetensi : Jurnal Studi Manajemen) EKSYAR: Jurnal Ekonomi Syari'ah & Bisnis Islam EDUKASI: Jurnal Pendidikan Islam KARSA: Jurnal Sosial dan Budaya Keislaman (Journal of Social and Islamic Culture) Jurnal Ilmiah FIFO Jurnal Ilmu dan Riset Akuntansi JURNAL PENDIDIKAN JASMANI DAN OLAHRAGA SAMARAH: Jurnal Hukum Keluarga dan Hukum Islam JURNAL PENDIDIKAN TAMBUSAI Akuntabilitas: Jurnal Ilmiah Ilmu-Ilmu Ekonomi Jurnal Ecoment Global: Kajian Bisnis dan Manajemen Jurnal Inti Talafa : Jurnal Teknik Informatika JASF (Journal of Accounting and Strategic Finance) JATI (Jurnal Mahasiswa Teknik Informatika) Jurnal Ilmu Pemerintahan, Administrasi Publik, dan Ilmu Komunikasi (JIPIKOM) Al-Muaddib : Jurnal Kajian Ilmu Kependidikan Jurnal Ilmu Hukum Kanturuna Wolio JCA (Jurnal Cendekia Akuntansi) International Journal of Management Science and Information Technology (IJMSIT) Maghza: Jurnal Ilmu al-Qur'an and Tafsir Jurnal Olahraga dan Kesehatan (Orkes) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Kitabina: Jurnal Bahasa dan Sastra Arab MULTIPLE: Journal of Global and Multidisciplinary Science Contribution to Society Journal Sriwijaya Journal of Internal Medicine
Arif Wahyudi
Institut Teknologi Sepuluh Nopember Surabaya
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PERAN KEMITRAAN BISNIS DALAM MENINGKATKAN DAYA SAING UMKM X BLITAR Fitri, Elizza Destyana; Wahyudi, Arif
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7607

Abstract

Increasing competition in the garment industry requires MSMEs to adopt effective strategies to maintain their competitiveness. Business partnerships are essential as they provide access to resources, market information, and opportunities for business development. This study aims to describe the role of business partnerships in enhancing the competitiveness of X, a garment MSME in Blitar Regency. A descriptive qualitative method was applied, using in-depth interviews with the business owner and direct observations of production activities and partnership practices. The findings reveal that partnerships with schools, clothing stores, regular customers, and other business actors contribute positively through four main mechanisms: operational stability through demand predictability, product innovation through direct feedback from partners, market expansion through word-of-mouth effects where approximately 70% of new customers come from partner recommendations, and operational efficiency through improved capacity utilization from 60% to 80-85%. The study found that informal trust-based partnerships prove to be an effective model in the local MSME context, providing high flexibility and reducing transaction costs associated with formal contracts. However, challenges such as limited skilled labor, potential miscommunication, and limited raw material availability remain present. In conclusion, business partnerships play a crucial role in strengthening MSME competitiveness and business sustainability, and these findings highlight the importance of developing mutually beneficial partnerships as a strategic approach for MSMEs.
ANALISIS AKUNTANSI PENGGAJIAN BERBASIS SISTEM INFORMASI AKUNTANSI PADA MIE DJW DI BLITAR Azizah, Fika Umi; Wahyudi, Arif
Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Vol 5 No 1 (2026): Januari
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/jiaku.v5i1.7717

Abstract

This Study Analyzes The Payroll System Implemented At Mie Djw, A Micro, Small, and Medium Enterprise (Msme), and Examines Its Role In Supporting Transparency and Accountability In Business Management. The Research Uses A Qualitative Approach With A Case Study Method. Data Were Collected Through Direct Observation Of The Payroll Process, Interviews With Management and Employees, and Examination Of Supporting Documents Such As Attendance Records and Payroll Slips. The Results Show That The Payroll System Applies The Basic Elements Of An Accounting Information System, Including Attendance Data As Input, Wage Calculation As The Process, and Salary Payments and Payroll Slips As Output. The Use Of A Fingerprint-Based Attendance System Improves Recording Accuracy, While The Owner’s Involvement In Payroll Validation Strengthens Accountability. The Provision Of Payroll Slips and Informal Clarification Mechanisms Also Supports Transparency. However, The Absence Of Standardized Written Procedures and Formal Documentation Limits The Audit Trail. This Study Demonstrates That A Simple Payroll System Can Function Effectively In An Msme, But Requires Procedural Improvements To Ensure Long-Term Accountability.
Model-Model Needs Assessment Kebutuhan untuk Memilih Rancangan Terbaik Wahyudi, Arif; Salabi, Ahmad; Mof, Yahya
Jurnal Pendidikan Tambusai Vol. 10 No. 1 (2026)
Publisher : LPPM Universitas Pahlawan Tuanku Tambusai, Riau, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jptam.v10i1.38034

Abstract

Penelitian ini bertujuan untuk menganalisis berbagai model needs assessment yang digunakan dalam mengidentifikasi kebutuhan guna menentukan rancangan terbaik dalam suatu perencanaan program. Needs assessment merupakan proses sistematis yang digunakan untuk menemukan kesenjangan antara kondisi aktual dengan kondisi ideal sehingga dapat menjadi dasar dalam pengambilan keputusan. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi pustaka melalui analisis berbagai literatur ilmiah yang berkaitan dengan model-model needs assessment, seperti model discrepancy, model analisis sistem, model partisipatif, dan model pengambilan keputusan. Hasil penelitian menunjukkan bahwa setiap model memiliki karakteristik, kelebihan, dan keterbatasan yang berbeda sesuai dengan konteks penerapannya. Model discrepancy efektif untuk mengidentifikasi kesenjangan, model analisis sistem menekankan hubungan antar komponen, model partisipatif memperkuat keterlibatan pemangku kepentingan, sedangkan model pengambilan keputusan membantu memilih alternatif yang paling sesuai. Dengan demikian, pemilihan model needs assessment yang tepat dapat membantu perancang program dalam menghasilkan rancangan yang lebih efektif, efisien, dan sesuai dengan kebutuhan nyata di lapangan.
Co-Authors Abadi Sanosra Ahmad Salabi Alhidayati, Alhidayati Amalia, Risa Anisa Shofiani Anwar Huda Asnania, Aisya Putri Azizah, Fika Umi Bambang Pramujati Bastomi, Agita Lintang Darajat, Jajat Darsita Suparno Devis, Yesica Done, Hardi Eka Susylawati Eka Susylawati Eko Ariwidodo Emi Listiya Utami Erie Hariyanto Fahruddin Ali Sabri Farida Nugrahani Fernanda, Bella Fina Armila, Aldicha Fitri, Elizza Destyana Haniatul Ulfa Hannan, Abd. Hedayanti, Noor Hendro Nurhadi Ignatius Gunardi Imam, Muhamad Imam Indariyanti, Henni Indarriyanti, Henni Ismail, Asnia Rahmawati Jalilah, Nikmatul Khoirianto, Redy Mahendra Fajri Nugraha Mahesi Agni Zaus Masrunik, Endah Mauliyah, Nurika Mila Diana Sari, Mila Diana Mudjiasih, Mudjiasih Mudjihartono Mudjihartono Muhamad Willy, Muhamad Mursida, Lativa Novianti, Dian Nugroho, Ilham Rizky Nurani, Sekar Cahya nurhuda, zamzam Nurul Qomariah Paryati Putra, Rido Ratna Mutu Manikam Robert Napitupulu RR. Ella Evrita Hestiandari Samaluddin, Samaluddin Sando, Welly Satori, Achmad Selamat Riadi Setia, Intan Ayu Soepangkat, Bobby Oedy Pramoedyo Sonia P, Lam Sriatin Syafitri, Yenissa Taufik Wal Hidayat, Taufik Wal Tri Wahyu Faizal, Bhismoadi Ummahatul Illiyyin Al Fath Ermadinoto, Ummahatul Illiyyin Al Fath Wisnu Wardhana Yahya Mof