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All Journal Jurnal Sosial Budaya MABIS: Manajemen dan Bisnis Jurnal Pengabdian Teknologi Tepat Guna Muria Jurnal Layanan Masyarakat International Journal of Islamic Business and Management Review Jurnal Studi Manajemen Bisnis International Journal of Management, Business and Social Sciences
Agung Subono
Universitas Muria Kudus
Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Public Health Social Sciences

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Digital Payment as Moderating Influence of Intellectual Capital on Business Performance Retno Tri Handayani; Evana Andriani; Agung Subono; Affan Wazzar Achmad
International Journal of Islamic Business and Management Review Vol. 4 No. 1 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibmr.v4i1.990

Abstract

MSMEs are the pillars of the economy in Indonesia. The role in employment absorption is also very large. However, this cannot be separated from the challenges that exist for the sustainability and success of an MSME. The aim of this research is to examine the influence of intellectual capital on business performance and the role of digital payments in moderating the influence of intellectual capital on business performance. The city of Kudus itself is proven to be an industrial city where many residents choose to work as businesspeople, so the object of this research is young entrepreneurs. The sample data processed in this research amounted to 110 respondents. The analysis tool used is SMART PLS. This type of research is quantitative research. The results of this research indicate that Intellectual Capital is not proven to have an effect on business performance. Digital payments have been proven to be able to influence business performance. However, digital payments are not able to moderate the influence of intellectual capital on business performance. Keywords: Intellectual Capital, Digital Payment, Business Performance
Peningkatan Peran Olahraga Sepeda MTB pada Kontribusi Pelestarian Hutan Ngaduman Merbabu Mediator ISSI Kota Salatiga Agung Subono; Shodiq Eko Ariyanto
Muria Jurnal Layanan Masyarakat Vol. 5 No. 2 (2023): September 2023
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v5i2.9668

Abstract

After the Covid-19 pandemic, people became aware of improving health and preserving the environment. This community service aims to increase the role of sports of MTB (Mountain Bike) in contributing to forest conservation in Ngaduman Village, Merbabu Mountains by involving ISSI Salatiga City as a moderator. ISSI (Ikatan Sepeda Sport Indonesia) is a Regional Institution for Bicycle Racing in Indonesia, which is in charge of governance standards for cyclists on a Mountain. ISSI is also a member of UCI and ACC, namely international bicycle racing events that can bring in tourism and increase regional income. The results of community service show the importance of publication facilities for Mount Merbabu tourism and MTB bicycle racing events; management of tourism, officials, and MTB bicycle tracks (tracks); and the importance of coordinating with the Office of the Ministry of Youth and Sport and KONI - ISSI of Salatiga City and related parties such as the local community and Perhutani.
Peningkatan Manajemen dan Sustainable pada Kelompok Mitra Usaha Keripik Tempe Rahayu Mandiri Desa Langse PATI Guna Kompetitif di Pasar Oleh-Oleh Wisata Nasional Agung Subono, SE., M.Si; Kertati Sumekar; Taufiq Hidayat; Sutono Sutono
Muria Jurnal Layanan Masyarakat Vol. 6 No. 2 (2024): September 2024
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v6i2.13451

Abstract

This community service aims to support creative economy programs and open employment opportunities through food products in UMKM /MSME. This PKM collaborates with the Rahayu Mandiri Tempe Chips Business Partner Group as partner 1 and Winong Pati Tempe Craftsmen as partner 2. Management and sustainability issues are still not optimal so they require TQM (total quality management) and Applied Technology (teknologi terapan). This service method involves interviewing and providing the necessary training so that PKM products increase their long-term profits and are able to compete with national souvenir food products. Output Results: meet Production Standards for MSME level that have been registered in Pati Regency; Meet the Wage Standards for employees according to the UMR of Pati Regency. Meet licensing standards related to PIRT (pangan industri rumah tangga), or home industrial food, where products are tested in the laboratory for nutritional content. Meet business environmental standards with minimal waste.
Peningkatan Kapasitas Industri Rumah Tangga melalui Edukasi Praktik Akuntansi Biaya dan Manajemen Keuangan pada Usaha Tempe dan Keripik Tempe Susana Himawati; Kertati Sumekar; Supriyono; Noor Indah Rahmawati; Agung Subono
Muria Jurnal Layanan Masyarakat Vol. 8 No. 1 (2026): Maret 2026
Publisher : Universitas Muria Kudus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24176/mjlm.v8i1.16675

Abstract

This article aims to provide practical education on basic cost accounting and financial management for tempeh home industries in Winong and Langse Villages, Pati Regency. The methodology includes SWOT surveys, production cost recording exercises, and basic financial management training using simple report simulations to establish organized accounting habits. Results indicate an improvement in participants' ability to calculate production costs accurately to determine a reasonable Cost of Goods Sold (COGS). Furthermore, participants have begun separating business and household finances while maintaining simple records of cash flow, assets, liabilities, and profit. Conclusions, limitations, and suggestions are also discussed.
Co-Authors Affan Wazzar Achmad Dina Lusianti Evana Andriani Febra Robiyanto Indah Dwi Prasetyaningrum Indah Puspita Maharani Joko Utomo Kertati Sumekar Kertati Sumekar Mira Meilia Marka Mu'amar Fiqri Alazhar Noor Indah Rahmawati Putra, Rafinarezka Hendi Retno Tri Handayani Shodiq Eko Ariyanto Supriyono Supriyono Supriyono Susana Himawati Sutono Sutono Sutono Sutono Taufiq Hidayat Taufiq Hidayat