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Pelatihan Manajemen Keuangan dan Pelaporan Keuangan pada UMKM Rumah Jamur “NANDO” Hamdi Agustin; Azwirman Azwirman; Sri Sri Indrastuti; Eny Wahyuningsih
Empowerment: Jurnal Pengabdian Masyarakat Vol. 1 No. 6 (2022): NOVEMBER 2022
Publisher : Pusat Riset Manajemen dan Publikasi Ilmiah Serta Pengembangan Sumber Daya Manusia Sinergi Cendikia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55983/empjcs.v1i6.316

Abstract

The problems faced by business actors at the Nando Mushroom House are: first, the lack of knowledge of business actors about managing their business finances, such as still mixing business and household finances. Second, bookkeeping is still kept simple in their business. The problem that often occurs in home businesses is that household finances are often mixed with business finances. The targets of this Community Service program are: Nando mushroom house business actors are able to do proper bookkeeping and have skills in recording financial posts correctly. The purpose of this service is to provide training in Financial Management and Financial Reporting at the UMKM "NANDO" Mushroom House in Pekanbaru. The solution that can be done is training to make books based on correct accounting standards so that they can accurately calculate and know the profit or loss of their business results. With this financial report, Financial Management and Financial Reporting will be able to manage the finances of the Nando mushroom house. The output produced in this activity is the ability of business actors to carry out proper recording, bookkeeping and financial reporting in order to obtain maximum operating profit. Seeing the resulting output, it is hoped that Nando's mushroom house can develop its business more.
Analysis of Acceptance Factors in the Use of the Village Financial System (Siskeudes): A TAM and TPB Approach Ariyanto, Sanusi; Azwirman, Azwirman; Sunny, Fadhilah
INVEST : Jurnal Inovasi Bisnis dan Akuntansi Vol. 6 No. 1 (2025): INVEST : Jurnal Inovasi Bisnis dan Akuntansi
Publisher : Lembaga Riset dan Inovasi Al-Matani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55583/invest.v6i1.1256

Abstract

This study aims to analyze the factors that influence the acceptance and use of the Village Financial System (Siskeudes), and to examine which theoretical approaches are most appropriate for investigating these acceptance factors. The study employs two theoretical models: the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB), incorporating variables such as ease of use, attitude, perceived usefulness, intention to use, normative perceptions, and continuous learning. The novelty of this research compared to previous studies lies in the addition of the continuous learning variable. Data were collected through questionnaires distributed directly to respondents. The sample consisted of 82 users of the Siskeudes application from various village governments in Pelalawan Regency. The data were analyzed using SPSS 20, employing both T-tests and F-tests. The results show that ease of use, usefulness, intention to use, normative perception, and continuous learning have a positive influence on the use of the Siskeudes application. However, attitude was found to have no significant effect on its usage. A key limitation of this study is that the sample was limited to village governments in a single regency.