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ANALISIS LAPORAN ARUS KAS PADA KOPERASI PEGAWAI REPUBLIK INDONESIA BATIWAKKAL TANJUNG REDEB KABUPATEN BERAU SAFITRI NURHIDAYATI; AJI VERICA SABEDINA NAZAR
AKUNTIA JURNAL Jurnal Akuntansi, Terpercaya, Menginspirasi dan Asli Vol 6 No 01 (2022): Accountia Journal Vol. 6 No. 1 Tahun 2022
Publisher : ACCOUNTING STUDY PROGRAM, UNIVERSITAS MUHAMMADIYAH BERAU

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (985.595 KB) | DOI: 10.35915/accountia.v6i01.661

Abstract

ABSTRAK Rumusan masalah dalam penelitian ini adalah apakah laporan arus kas pada Koperasi Pegawai Indonesia Batiwakkal mengalami peningkatan dari tahun 2019 ke tahun 2020. Tujuan dari penelitian ini adalah untuk mengetahui apakah terjadi peningkatan pada laporan arus kas pada Koperasi Pegawai Indonesia Batiwakkal dari 2019 sampai 2020. Toolkit Analisis yang digunakan adalah metode perbandingan neraca periode 2019-2020 dan metode laporan arus kas adalah metode langsung. Dari hasil perbandingan antara neraca dan laporan arus kas metode langsung, laporan arus kas mengalami peningkatan. ABSTRACT The formulation of the problem in this study is whether the cash flow report at the Indonesian Employee Cooperative Batiwakkal has increased from 2019 to 2020. The purpose of this study was to determine whether there was an increase in the cash flow statement at the Indonesian Employee Cooperative Batiwakkal from 2019 to 2020. Toolkit The analysis used is the balance sheet comparison method for the 2019-2020 period and the cash flow statement method is the direct method. From the results of the comparison between the balance sheet and the direct method cash flow statement, the cash flow statement has increased.
Peningkatan Kapasitas UMKM Kampung Sukan Tengah melalui Pelatihan Storytelling Produk dan Pemasaran Digital Berbasis WhatsApp Business Winda Jubaidah; Siti Munawaroh; Safitri Nurhidayati; Ammar Fanani; Bambang Budi Oetomo
KREATIF: Jurnal Pengabdian Masyarakat Nusantara Vol. 5 No. 1 (2025): Jurnal Pengabdian Masyarakat Nusantara
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/kreatif.v5i1.8111

Abstract

This community service program was designed to strengthen the marketing capabilities of MSMEs in Kampung Sukan Tengah, Berau, by integrating product storytelling techniques and WhatsApp Business-based digital marketing strategies. The program employed a participatory approach, namely Asset-Based Community Development (ABCD) and Participatory Action Research (PAR), ensuring active participation from the planning stage through evaluation. The program consisted of a one-day intensive workshop with 25 MSMEs, followed by three weeks of online mentoring to ensure consistent application of the acquired skills. Data collection included pre- and post-tests, observation sheets during the training, and a follow-up survey after the program concluded. The results were significant: 80% of participants successfully compiled product catalogs, created automatic replies, and managed their business profiles on WhatsApp Business. Furthermore, 90% of respondents reported increased confidence in communicating their product value propositions, while 60% reported increased sales within three to four weeks of the mentoring session. The discussion connects these achievements to recent literature on MSME digitalization, narrative-based promotions, and mobile-first marketing trends. The results show that the use of simple, accessible, and locally relevant tools, when combined with engaging storytelling strategies, can accelerate digital adoption in rural areas. However, the program's sustainability remains dependent on digital infrastructure support, consistent mentoring, and the involvement of various parties. The program emphasizes the importance of synergy between universities, local governments, and MSME communities to replicate similar practices on a broader scale. Practical recommendations are also provided, including strengthening internet networks, developing applicable training modules, and building a collaborative ecosystem for MSMEs to compete in the digital marketplace.