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All Journal JSEH (Jurnal Sosial Ekonomi dan Humaniora) Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Valid Jurnal Ilmiah Al-Kharaj: Journal of Islamic Economic and Business Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Jurnal Akuntansi dan Keuangan Syariah - ALIANSI JOMPA ABDI: Jurnal Pengabdian Masyarakat DEVOTE: Jurnal Pengabdian Masyarakat Global SOROT: Jurnal Pengabdian Kepada Masyarakat Jurnal Aplikasi Perpajakan Journal of Business Management Dharma Bakti
Sahrul Ihsan, Sahrul
Universitas Gunung Rinjani
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Mechanical Engineering Social Sciences Other

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PENGARUH KOMPETENSI WIRAUSAHA DAN PENGGUNAAN TEKNOLOGI TERHADAP KINERJA UMKM DI KECAMATAN SELONG KABUPATEN LOMBOK TIMUR Sahrul Ihsan
Journal Ilmiah Rinjani : Media Informasi Ilmiah Universitas Gunung Rinjani Vol. 14 No. 1 (2026): Journal Ilmiah Rinjani: Media Informasi Ilmiah Universitas Gunung Rinjani
Publisher : LPPM Universitas Gunung Rinjani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53952/jir.v14i1.671

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh kompetensi wirausaha dan penggunaan teknologi terhadap kinerja UMKM di Kecamatan Selong Kabupaten Lombok Timur. Penelitian menggunakan metode kuantitatif dengan pendekatan asosiatif. Sampel penelitian berjumlah 50 pelaku UMKM yang dipilih menggunakan teknik purposive sampling. Teknik pengumpulan data dilakukan melalui penyebaran kuesioner dan dianalisis menggunakan regresi linear berganda dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa kompetensi wirausaha dan penggunaan teknologi berpengaruh positif dan signifikan terhadap kinerja UMKM baik secara parsial maupun simultan. Penelitian ini menunjukkan bahwa peningkatan kompetensi pelaku usaha dan pemanfaatan teknologi mampu meningkatkan daya saing serta keberhasilan UMKM.
Optimalisasi Pemanfaatan Singkong Melalui Pelatihan Pembuatan Tepung Mocaf di Desa Wanasaba B. As'urin; Sulastri; Sahrul Ihsan; Junaidi
SOROT : Jurnal Pengabdian Kepada Masyarakat Vol. 5 No. 2 (2026): Juli
Publisher : Fakultas Teknik dan Ilmu Komputer (FASTIKOM) UNSIQ

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32699/1mrf3y75

Abstract

Singkong merupakan salah satu komoditas pertanian yang sangat melimpah di Desa Wanasaba. Dimana singkong kaya akan kandungan karbohidrat, antioksidan, sumber vitamin, tinggi kalium dan bebas gluten. Akan tetapi pemanfaatan singkong khususnya di Desa Wanasaba masih sangat terbatas tidak termanfaatkan secara optimal. Hal ini disebabkan karena minimnya pengetahuan, inovasi dan tidak adanya pendampingan. Salah satu solusi yang ditawarkan dalam kegiatan ini yaitu optimalisasi pemanfaatan singkong melalui pelatihan pembuatan tepung mocaf di Desa Wanasaba dengan tujuan untuk mengkaji pembuatan tepung singkong sebagai bentuk pemanfaatan komoditas local, untuk mengetahui potensi pengolahan singkong menjadi tepung mocaf dalam meningkatkan nilai tambah produk pertanian, memperluas peluang usaha masyarakat, serta meningkatkan produktivitas dan kesejahteraan ekonomi masyarakat desa. Kegiatan ini didahului dengan kegiatan survey lapangan, identifikasi masalah, pelaksanaan kegiatan, meliputi pemaparan materi kemudian dilanjutkan dengan praktik pembuatan tepun singkong, dan tahap terakhir evaluasi. Adapaun luaran yang dihasilkan dari kegiatan ini yaitu mendapat respon positif masyarakat melalui metode ceramah dan demonstrasi atau praktik dapat meningkatkan antusias,  pengetahuan serta keterampilan masyarakat dalam memproduksi tepung mocaf yang mempunyai nilai jual lebih tinggi dibandingkan dengan singkong segar. Kegiatan ini juga dapat mendorong masyarakat menjadi masyarakat produktif untuk membuka peluang usaha rumah tangga sehingga mampu meningkatkan pendapatan masyarakat. Program ini perlu mendapatkan pendampingan berkelanjutan, serta sangat diperlukan fasilitas seperti peralatan yang memadai.
Financial Health Analysis of Regional-Owned Enterprises in East Lombok Regency Aldi Apriawan; Sahrul Ihsan
Journal of Business Management Vol. 4 No. 2 (2026): December (In Progress)
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jobm.v4i2.225

Abstract

Regional-Owned Enterprises (BUMD) serve dual mandates: delivering public services and generating local revenue. However, financial performance varies substantially across entities, raising questions about governance and institutional arrangements. This study evaluates five BUMDs in East Lombok Regency using verified financial statements for 2022–2023 where comparative data are available (PD Agro Selaparang and PT BPR NTB), and 2023 as the reference baseline for the remaining three entities. The analysis applies Agency Theory and Institutional Theory to interpret performance differences across five dimensions: liquidity, solvency, profitability, activity, and operational efficiency, supplemented by the Altman Z‑Score model for emerging markets to validate financial health categorization. Results reveal wide disparities: one entity demonstrates strong and improving performance; two maintain financial safety but show rising costs and underutilized assets; and two exhibit persistent operational inefficiencies and deteriorating margins. The observed patterns are consistent with agency-related mechanisms such as mandate ambiguity, information asymmetry, and monitoring intensity, alongside institutional pressures from public service obligations. This study contributes a theoretically grounded comparative framework for evaluating municipal enterprise performance in decentralized Indonesia.
The Influence of Community Participation and Institutional Transparency on the Accountability of Village Financial Reports in Tebaban Village, Suralaga District Jannatul Ma'wa; Sahrul Ihsan
JASa (Jurnal Akuntansi, Audit dan Sistem Informasi Akuntansi) Vol. 9 No. 2 (2025): August
Publisher : Program Studi Akuntansi Universitas Langlangbuana Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36555/jasa.v9i2.2832

Abstract

This study aims to examine the extent to which community participation and institutional transparency influence the level of accountability in village financial reporting. The background of this research stems from the urgency of accountability as a key element in the management of village funds, along with indications that community participation remains limited to formal aspects, and that transparency practices have not yet been fully implemented optimally at the village level. The research was conducted in Tebaban Village, Suralaga District, East Lombok Regency, using a quantitative approach. Data were collected through questionnaires distributed to 57 respondents consisting of village officials and community representatives. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, with the assistance of SmartPLS software. The findings reveal that the community participation variable does not have a significant influence on the accountability of village financial reports. This suggests that community involvement in financial management at the village level remains procedural rather than substantive. On the other hand, institutional transparency shows a significant and positive effect on accountability, reinforcing the assumption that open access to information can enhance accountability in the management of public finances. These findings contribute theoretically to the development of literature in the field of village financial governance, while also offering practical recommendations for village governments to strengthen transparency practices and encourage more meaningful and active community participation.
Co-Authors Ahmad Murad Aldi Apriawan B. As'urin Biana Adha Inapty, Biana Adha FEBRIANTI, SRI AYU Ikram, H. Inayati, Siti Reuni Inayati, Siti Reuni Jannatul Ma'wa Junaidi Junaidi Ma'wa, Jannatul Muhamad Karyadi Muhamad Sarlan MURAH ROSIHAN ANWAR Sarlan, Muhamad Sulastri