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All Journal Jurnal Ekonomi & Bisnis PNJ (JEKBIS PNJ) Equilibria Pendidikan : Jurnal Ilmiah Pendidikan Ekonomi Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Pemberdayaan Komunitas MH Thamrin Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat Jurnal Abdimas Sangkabira Industrial Research Workshop and National Seminar Journal Economic Insights ASERSI : Jurnal Akuntansi Terapan dan Bisnis Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Journal of Artificial Intelligence and Digital Business Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Jurnal Nuansa: Publikasi Ilmu Manajemen dan Ekonomi Syariah Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka Menawan : Jurnal Riset dan Publikasi Ilmu Ekonomi Joong-Ki Epsilon : Journal of Management (EJoM)
Lestari, Utami Puji
Politeknik Negeri Jakarta
Religion Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Health Professions Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Mechanical Engineering Medicine & Pharmacology Nursing Public Health Social Sciences Other

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Edukasi Kepatuhan Standar Akuntansi untuk Penguatan Tata Kelola Keuangan Pengusaha UMKM di Kabupaten Sumedang Suhartati, Titi; Lestari, Utami Puji; Utie, Maulida Salmi
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 11 No. 3 (2026): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v11i3.6462

Abstract

Usaha Mikro Kecil dan Menengah (UMKM) di Kabupaten Sumedang tersebar di beragam sektor, mencakup kuliner dan olahan pangan, fesyen, kriya, serta jasa, dan sebagian besar berskala mikro. Kajian awal menunjukkan bahwa mayoritas pelaku usaha belum menerapkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM), belum memisahkan keuangan usaha dari keuangan rumah tangga, serta belum menghitung Harga Pokok Produksi (HPP) secara terstruktur. Akibatnya, penetapan harga bersifat intuitif dan akses terhadap pembiayaan formal terbatas. Kegiatan ini bertujuan untuk menganalisis kondisi eksisting tata kelola keuangan UMKM, merancang model edukasi SAK EMKM yang kontekstual dan transferabel antarsektor, serta mengevaluasi capaian pada tahap awal. Metode yang digunakan adalah Participatory Action Learning berbasis andragogi dalam lima fase, dengan sasaran 30 pengusaha. Data dikumpulkan melalui observasi, wawancara semi-terstruktur, dan koordinasi kelembagaan, lalu dianalisis secara deskriptif kualitatif dan kuantitatif sederhana. Hasil menunjukkan hambatan utama terletak pada identifikasi komponen biaya, bukan pada operasi perhitungannya; biaya bahan bakar, air, listrik, penyusutan peralatan, dan biaya tidak langsung pada usaha jasa belum dipandang sebagai unsur biaya. Temuan ini mendasari pemisahan materi klasifikasi biaya dan kalkulasi HPP menjadi dua sesi. Pelatihan inti menunjukkan capaian awal yang positif, ditandai dengan kenaikan skor kompetensi komposit dari 4,13 menjadi 4,44 dan kepuasan peserta rata-rata 4,55 dari 5. Keterbatasan utama adalah belum tersedianya data keberlanjutan pascaprogram, sehingga ketahanan perilaku pencatatan peserta perlu diukur pada tahap lanjutan. SAK EMKM Education for Strengthening Cross-Sector MSME Financial Governance in Sumedang Regency Abstract Small and Medium Enterprises (MSMEs) in Sumedang Regency span diverse sectors, including culinary and processed food, fashion, crafts, and services, and are predominantly microscale. A preliminary assessment indicates that most cross-sector owners have not applied the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), have not separated business from household finances, and do not calculate the Cost of Goods Manufactured in a structured manner, resulting in intuitive pricing and limited access to formal financing. This program aims to analyze the existing financial governance of cross-sector MSMEs in Sumedang, design a contextual and cross-sectorally transferable SAK EMKM education model, and evaluate its initial implementation.The method is Participatory Action Learning grounded in andragogy across five phases, targeting 30 cross-sector entrepreneurs. Data were collected through observation, semi-structured interviews, and institutional coordination, then analyzed descriptively, both qualitatively and with simple quantitative methods. Findings indicate that participants' principal barrier lies in identifying cost components rather than performing calculations; fuel, water, electricity, equipment depreciation, and indirect costs in service businesses are not yet regarded as cost elements. This underpinned the separation of cost classification and cost calculation into two sessions. The core trainingshowed positive initial outcomes, marked by a rise in the composite competency score from 4.13 to 4.44 and average satisfaction of 4.55 out of 5. The principal limitation is the absence of post-program sustainability data, so the durability of recorded behavior remains to be measured.
Pengaruh Kredibilitas, Kemudahan Akses, dan Review Pengguna terhadap Niat Beli di Tokopedia Dikki Firmansyah; Jahroni Jahroni; Utami Puji Lestari
Al-DYAS Vol 4 No 3 (2025): Al-DYAS: Jurnal Inovasi dan Pengabdian kepada Masyarakat
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/aldyas.v4i3.7300

Abstract

The rapid growth of e-commerce in Indonesia has significantly transformed consumer behavior, with Tokopedia, one of the largest platforms becoming a central focus for understanding the factors influencing purchase decisions. This study aims to examine the roles of credibility, ease of use, and user reviews in shaping purchase intention among Tokopedia customers. Using a quantitative approach and survey technique, data were collected through online questionnaires distributed to Tokopedia users via purposive sampling. Data analysis was conducted using multiple regression to test the contribution of each variable to purchase intention. The results reveal that platform credibility, ease of use, and user reviews all significantly influence consumer purchasing behavior. These three variables enhance user trust, facilitate interaction with the system, and strengthen social influence through peer reviews. The main conclusion is that these factors play a crucial role in creating a positive shopping experience and fostering purchase intention on Tokopedia. The implications highlight the importance of strategies to strengthen platform reputation, optimize user interface design, and manage reviews as part of developing a competitive e-commerce ecosystem. This study also opens opportunities for further research by considering additional variables such as digital promotion, service quality, and customer loyalty to deepen understanding of consumer behavior in the digital era.
Improving Trademark Literacy Through Digital Training and Mentoring for MSMEs in the Jawara Depok Community Desyria Pratiwi; Lia Ekowati; Yusep Friya Purwa Setya; Utami Puji Lestari; Maulida Salmi Utie; Muthia Ulfa; Bangun Widoyoko
Jurnal Pemberdayaan Komunitas MH Thamrin Vol. 7 No. 2 (2025): Jurnal Pemberdayaan Komunitas MH Thamrin
Publisher : LPPM Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/jpkmht.v7i2.2854

Abstract

Brand ownership is a crucial form of legal protection for the continued business identity of Micro, Small, and Medium Enterprises (MSMEs). MSMEs are strategic pillars in Indonesia's national economic structure. According to data from the Ministry of Cooperatives and SMEs (2024), MSMEs contribute more than 60% to Gross Domestic Product (GDP) and employ approximately 97% of the national workforce. Despite their significant contribution, MSMEs still face various structural challenges. Unfortunately, most MSMEs in Indonesia do not yet understand the importance of trademark rights and lack the technical skills to register them digitally through the Directorate General of Intellectual Property (DJKI) system. This Community Service activity aims to improve MSME legal literacy through online trademark registration training and assistance. This activity involved 25 business actors who are members of the JAWARA Depok Community, with methods that included counseling, hands-on practice using the DJKI platform, and post-training assistance. Evaluation was conducted through pre- and post-tests using a Likert scale. The results showed an increase in participants' understanding scores from an average of 3.29 to 3.67, a 0.39-point increase. These findings demonstrate that a practice-based educational approach and personal mentoring are effective in improving trademark literacy among MSMEs. This activity also strengthens the synergy between higher education institutions and the community in realizing legally and digitally resilient MSMEs.
Co-Authors Al Hay Ega Dien Putri Aldiyansah, Rio Amanda, Mabella Amelia Safitri Audina, Yulia Bangun Widoyoko Buntoro, Agus Desyria Pratiwi Deviana Indah Pratiwi Dikki Firmansyah Ekowati, Lia Elisabeth Yansye Metekohy Febriarsita Eka Sasmita Fima Fahmawati Herbirowo Nugroho Ida Nurhayati Indianik Aminah Jahroni Jahroni jahroni Khomsah Nurul Hikmah Klemens Mere Kusumaasri, Resti Marisa Dwi Irmawati Maulida Salmi Utie Maya Febianti Misbachul Munir Muh Erlian Yardan M. Muthia Ulfa Nasrul Lutfi Nia Octavia Rahmadhani NUR AINI Nur Khamidatul Khasanah Prabowo, Erlangga Hendi Pratiwi, Desyria Putri Andini Nurmaisya Putri Ratna Dewi Rahmadina Putri Al Isna Ravenska Kayla Cahyana Retnowati, Eli Risma Esta Yuliati Rizky Amalia Rokhmad Thoriqul Hidayat Rosi, Melinda Sarifah, Chasna Azzakiyatas Setya, Yusep Thabrany, Susilawati Tika Purwanti Titi Suhartati Ulwiyatun Najjah Utie, Maulida Salmi Veronica Veronica WARDANI, Ni Made Sri Yayu Sriwahyuni Hamzah Yenni Kurnia Gusti Yuni Wulandari Yusep Friya Purwa Setya