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All Journal Autotech: Jurnal Pendidikan Teknik Otomotif Universitas Muhammadiyah Purworejo JURNAL SAINS PERTANIAN EQUATOR Jurnal Pendidikan Fisika FKIP UM Metro Berkala Ilmiah Pendidikan Fisika Global Conference Index HIKMAH : JURNAL PENDIDIKAN AGAMA ISLAM Academy of Education Journal CEMERLANG :Jurnal Manajemen dan Ekonomi Bisnis Jurnal Penelitian Ekonomi Manajemen dan Bisnis Lokawati: Jurnal Penelitian Manajemen dan Inovasi Riset Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Inovasi Sosial: Jurnal Pengabdian Masyarakat
Riswanto Riswanto Riswanto Riswanto
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Strategi Komunikasi Partisipatif Masyarakat dalam Pengelolaan Dana Desa di Desa Tanjung Menang, Kabupaten Bengkulu Selatan Lego Irama; Riswanto Riswanto
Jurnal Penelitian Ekonomi Manajemen dan Bisnis Vol. 4 No. 3 (2025): Jurnal Penelitian Ekonomi Manajemen dan Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jekombis.v4i3.5449

Abstract

This study aims to identify the participatory communication strategies implemented by the community of Tanjung Menang Village, South Bengkulu Regency, in managing Village Funds. Participatory communication plays a strategic role in promoting active community involvement, as reflected in their participation during the planning, implementation, and monitoring stages of village development programs. The study adopts a descriptive qualitative approach, utilizing data collection methods including field observation, in-depth interviews, and document analysis. The research subjects consist of the village head, village officials, members of the Village Consultative Body (BPD), and community members actively involved in the management of Village Funds. The findings reveal that the communication strategies employed include conducting village deliberation meetings, disseminating information through local media, and applying interpersonal communication approaches. These approaches are guided by the five principles of interpersonal communication proposed by Joseph A. Devito, namely openness, empathy, supportiveness, a positive attitude, and equality. Collectively, these principles contribute to the establishment of effective communication in the participatory implementation of village development. This strategy has proven to foster effective two-way communication and enhance community participation. Nevertheless, certain challenges persist, such as the dominance of village officials in decision-making processes and the presence of a "culture of silence" among community members. Therefore, improving access to information and strengthening community communication capacity are necessary steps toward achieving more inclusive and sustainable governance of Village Funds
Penerapan Pembukuan UMKM Berbasis Template Excel Untuk Meningkatkan Akuntabilitas Keuangan Usaha Keripik Permata di Kabupaten Asahan Cahyoginarti Cahyoginarti; Darmawati Darmawati; Ratna Ratna; Adhi Surya Harahap; Riswanto Riswanto
Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian Vol. 2 No. 4 (2025): Oktober: Transformasi Masyarakat : Jurnal Inovasi Sosial dan Pengabdian
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/transformasi.v2i4.2341

Abstract

This community service program aims to improve the accountability and financial management capabilities of small businesses through the implementation of simple bookkeeping based on Excel templates at the Permata Chips MSME in Sentang Village, Asahan Regency. The main problems faced by partners were the lack of a transaction recording system, the mixing of business and personal finances, and the lack of financial reports that could be used to evaluate business performance. Through counseling, training, and technical assistance, this program succeeded in improving partners' financial literacy in preparing Excel-based Daily Cash Books, Profit and Loss Reports, Cash Flow Reports, and Balance Sheets. The results of the activity showed significant changes, where partners were able to record transactions systematically, document transaction evidence, and separate personal and business finances. The implementation of this bookkeeping became the basis for business decision-making and opened up opportunities for access to capital. Thus, this program contributed to improving small business accountability and is expected to be replicated in other MSMEs.
Dampak Kinerja Keuangan, Struktur Pendanaan, dan Tata Kelola Perusahaan yang Baik terhadap Mutu Laporan Finansial Entitas Riswanto Riswanto
CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis Vol. 6 No. 2 (2026): MEI: CEMERLANG : Jurnal Manajemen dan Ekonomi Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/cemerlang.v6i2.8906

Abstract

This study was conducted to evaluate the impact of financial performance, capital structure, and good corporate governance on entities. The approach used is quantitative with a causal associative method. The research observations utilize secondary data sourced from the financial statements of entities listed on the stock exchange during the 2020–2023 period. The research sample was determined using a purposive sampling technique based on predefined criteria, totaling 160 observations. The analytical method employed is multiple linear regression, preceded by classical assumption tests. The results reveal that financial performance and good corporate governance have a positive and significant effect on the quality of financial statements, while capital structure has a significant negative effect. Simultaneously, the three independent variables are proven to significantly affect the quality of financial statements, with a coefficient of determination of 68%. These findings support agency theory and signaling theory in explaining the financial reporting behavior of entities. The implications of this study indicate that improving financial performance and implementing good corporate governance can enhance the quality of financial statements. Furthermore, optimal management of capital structure is also necessary to reduce the risk of financial statement manipulation.
Pengabdian Mandiri Kemitraan Masyarakat Penguatan Literasi Keuangan untuk Mendukung Keberlanjutan Usaha Tenank Cafe Medan Riswanto Riswanto; Khairul Khairul; Cut Nizma; Diena Fadhilah; Jasa Ginting
Inovasi Sosial : Jurnal Pengabdian Masyarakat Vol. 3 No. 2 (2026): Mei : Inovasi Sosial : Jurnal Pengabdian Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/inovasisosial.v3i2.3236

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.
Co-Authors ADHI SURYA HARAHAP Adisel Adisel Ahmad Hifdzil Haq Cahyoginarti, Cahyoginarti Cut Nizma Dasman Lanin Diena Fadhilah Jasa Ginting Khairul Khairul Lego Irama Moch Iqbal Partono Partono Ratna Ratna Suprapno Suprapno Syamsir Syamsir Wulan Maya Sari