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All Journal Lumbung Inovasi: Jurnal Pengabdian Kepada Masyarakat JRAP (Jurnal Riset Akuntansi dan Perpajakan)
Syamsul Bahri
Universitas Widya Gama
Humanities Economics, Econometrics & Finance Education Environmental Science Social Sciences

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Pembangunan Mental Dan Spirit Kewirausahaan Melalui Penyuluhan Kewirausahaan Pada Wirausahawan Desa Permanu Kabupaten Malang Hanif Rani Iswari; Syamsul Bahri; Sopanah Sopanah; Khojanah Hasan; Dwi Anggarani
Lumbung Inovasi: Jurnal Pengabdian kepada Masyarakat Vol. 7 No. 3 (2022): September
Publisher : Lembaga Penelitian dan Pemberdayaan Masyarakat (LITPAM)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36312/linov.v7i3.831

Abstract

Wirausaha dikenal memiliki mental yang baja dan spirit yang tak pernah padam, namun hingga sampai pada titik tersebut tidak ada wirausaha yang tanpa melalui proses jatuh dan bangun. Proses berat dialami oleh pelaku usaha Desa Permanu Kabupaten Malang khususnya bagi mereka yang memiliki usaha dalam skala kecil ketika pandemic covid-19. Program Pengabdian Kepada Masyarakat ini bertujuan membangun mental dan spirit kewirausahaan dalam bentuk penyuluhan pada wirausahawan Desa Permanu Kabupaten Malang yang berjumlah 10 bidang usaha binaan sejumlah 40 mitra usaha. Kegiatan dikemas dalam bentuk penyuluhan berupa pemaparan, talkshow interaktif, FGD yang dilengkapi dengan screening pre-counseling dan evaluasi pasca- counselling. Hasil screening pre-counseling pada partisipan diperoleh identifikasi beberapa permasalahan yakni kurangnya minat bertahan dalam berwirausaha dan belum memiliki dorongan untuk mengembangkan dan membesarkan usaha yang dilakukan. Hasil evaluasi pasca-counseling diperoleh peningkatan minat untuk bertahan dalam berwirausaha dengan dibuktikan dengan munculnya beberapa ide bisnis berbasis kearifan lokal yang dapat digali lebih lanjut. Selain itu dalam sesi FGD, ide bisnis baru bahkan yang tengah dijalankan telah dipandu dalam menyusun analisa SWOT yang berguna dalam rencana pengembangan atau bahkan strategi scale-up.  Development Of Mental And Spirit Entrepreneurship Through Entrepreneurship Counseling To Entrepreneurs In Permanu Village, Malang Regency Entrepreneurs are known to have a strong mental and spirit that never goes out, but up to that point there is no entrepreneur without going through the process of falling and getting up. The hard process was experienced by business actors in Permanu Village, Malang Regency, especially for those who have small-scale businesses during the COVID-19 pandemic. This Community Service Program aims to build an entrepreneurial mentality and spirit in the form of counseling for entrepreneurs in Permanu Village, Malang Regency, totaling 10 business fields under the guidance of 40 business partners. Activities are packaged in the form of counseling in the form of presentations, interactive talk shows, FGDs equipped with pre-counseling screening and post-counseling evaluations. The results of the pre-counseling screening of participants identified several problems, namely the lack of interest in surviving in entrepreneurship and not having the drive to develop and enlarge the business being carried out. The results of the post-counseling evaluation showed an increase in interest in surviving in entrepreneurship as evidenced by the emergence of several business ideas based on local wisdom that could be explored further. In addition, in the FGD sessions, new business ideas and even those that are being implemented have been guided in preparing a SWOT analysis that is useful in development plans or even scale-up strategiesAbstrak: Wirausaha dikenal memiliki mental yang baja dan spirit yang tak pernah padam, namun hingga sampai pada titik tersebut tidak ada wirausaha yang tanpa melalui proses jatuh dan bangun. Proses berat dialami oleh pelaku usaha Desa Permanu Kabupaten Malang khususnya bagi mereka yang memiliki usaha dalam skala kecil ketika pandemic covid-19. Program Pengabdian Kepada Masyarakat ini bertujuan membangun mental dan spirit kewirausahaan dalam bentuk penyuluhan. Kegiatan dikemas dalam bentuk penyuluhan berupa pemaparan, talkshow interaktif, FGD yang dilengkapi dengan screening pre-counseling dan evaluasi pasca- counselling. Hasil screening pre-counseling pada partisipan diperoleh identifikasi beberapa permasalahan yakni kurangnya minat bertahan dalam berwirausaha dan belum memiliki dorongan untuk mengembangkan dan membesarkan usaha yang dilakukan. Hasil evaluasi pasca-counseling diperoleh peningkatan minat untuk bertahan dalam berwirausaha dengan dibuktikan dengan munculnya beberapa ide bisnis berbasis kearifan lokal yang dapat digali lebih lanjut. Selain itu dalam sesi FGD, ide bisnis baru bahkan yang tengah dijalankan telah dipandu dalam menyusun analisa SWOT yang berguna dalam rencana pengembangan atau bahkan strategi scale-up.
Accounting Perspective of Blessing in the Celebration of 1 Suro with Phenomenological Approach at Mount Kawi Indana Novianti; Ana Sopanah; Syamsul Bahri
JRAP (Jurnal Riset Akuntansi dan Perpajakan) Vol. 12 No. 2 (2025): July - December
Publisher : Magister Akuntansi Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65179/jrap.2025.8704

Abstract

Purpose: This research aims to explore the perspective of accounting for blessings in the 1 Suro cultural ritual in Mount Kawi, Malang, using a phenomenological approach. This research is motivated by a desire to understand accounting practices in the cultural and spiritual context that exists in society, particularly how blessings are interpreted not only materially but also through social and spiritual values. Methodology: The research methodology uses a qualitative phenomenological approach with data collection techniques through non-participant observation, in-depth interviews, and documentation of actors, ritual managers or customary leaders, and local communities involved in the 1 Suro celebration. Finding: The research findings indicate that there are local wisdom values contained in the 1 Suro ritual, namely Rembukan, Nguri-uru Kabudayan Leluhur, dan Tolak Balak. In addition, blessings are understood as harmony between humans, nature, and the creator, and reflected in the management of collective resources carried out with full values of cooperation, transparency, and spirituality. Accounting practices in this context are not only related to financial recording but also serve as a means of preserving values, social responsibility, and cultural accountability, hence it can be referred to as blessing accounting. Implication: The implications of this research expand the understanding of culturally-based accounting practices and encourage the integration of spiritual values into resource management systems. Originality: This research also provides originality in enriching the literature on cultural accounting in Indonesia and opens up space for the development of a holistic, sustainable model of accounting based on the local community's values.
Co-Authors Ana Sopanah, Ana Dwi Anggarani Hanif Rani Iswari Indana Novianti Khojanah Hasan