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Menggali Potensi Ekonomi Kampung Kreatif Melalui Pengelolaan Keuangan di Wilayah Perbatasan Jagoi Babang Hendri, Irfani; Kristiawati, Endang; Febrianti, Sukma; Risal, Risal; Wijayanto, Wahyu; Hanifa, Sarah
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 5 No. 2 (2024): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Lembaga Dongan Dosen

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Sentra IKM Ton Sowa merupakan sebuah pusat industri kecil menengah (IKM) yang memiliki komunitas pengrajin dan berfokus pada kerajinan anyaman. Dalam mengembangkan usahanya, mereka mengalami permasalahan dalam pengelolaan keuangan dan belum dilakukannya perhitungan harga pokok produksi (HPP) sehingga menyulitkan mereka untuk menentukan harga jual yang lebih pasti, dan berimbas pada besaran pemasukan yang diperoleh pengrajin. Pengabdian kepada masyarakat (PkM) ini bertujuan untuk membantu para pelaku IKM meningkatkan pemahaman dan keterampilan dalam menghitung harga pokok produksi dan mengelola keuangan usaha secara efektif, sehingga menciptakan nilai reputasi usaha dan lebih mudah memperoleh pembiayaan dari lembaga keuangan formal serta mendorong pertumbuhan ekonomi kreatif di wilayah perbatasan secara berkelanjutan. Kegiatan PkM ini menggunakan pendekatan pendidikan dan dilaksanakan melalui beberapa tahapan meliputi koordinasi dan identifikasi melalui survei/wawancara, analisis kebutuhan & kondisi mitra, mengadakan seminar/sosialisasi dan pelatihan serta diakhiri dengan monitoring dan evaluasi. Luaran kegiatan ini adalah terjadinya peningkatan pemahaman dan keterampilan dalam mengelola keuangan dan cara menghitung harga pokok produksi sesuai kaidah. Manfaat yang diperoleh dalam pengelolaan keuangan usaha adalah para pengrajin dapat merencanakan keuangan dengan lebih baik, dapat mengidentifikasi dan mengendalikan biaya, memperoleh akses pembiayaan dari lembaga keuangan. Sedangkan, dengan menghitung harga pokok produksi, para pengrajin dapat menentukan harga jual produk secara kompetitif, mengidentifikasi komponen biaya produksi, dan analisis yang lebih baik dapat dilakukan terkait dengan margin keuntungan yang dihasilkan pada tiap produk.

PENGARUH ORIENTASI KEWIRAUSAHAAN DAN TEKNOLOGI INFORMASI TERHADAP KINERJA KEUANGAN UMKM DI KOTA PONTIANAK Apriadini, Regita; Kristiawati, Endang; Setiawan, Aris
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.5552

Penelitian ini bertujuan untuk menganalisis pengaruh orientasi kewirausahaan dan teknologi informasi terhadap kinerja keuangan Usaha Mikro, Kecil, dan Menengah (UMKM) di Kota Pontianak. Metode yang digunakan dalam penelitian ini adalah pendekatan deskriptif asosiatif dengan pendekatan kuantitatif. Penelitian ini menggunakan metode survei dengan penyebaran kuesioner kepada 393 responden yang dipilih secara acak dari populasi UMKM di Kota Pontianak. Variabel yang diteliti meliputi orientasi kewirausahaan yang diukur dengan indikator proaktif, inovasi, keberanian mengambil risiko, dan fleksibilitas, serta teknologi informasi yang diukur dengan penggunaan perangkat lunak manajemen, media sosial, dan e-commerce. Sedangkan variabel dependen yang digunakan adalah kinerja keuangan UMKM yang diukur berdasarkan profitabilitas, pertumbuhan pendapatan, dan efisiensi biaya operasional. Hasil penelitian menunjukkan bahwa orientasi kewirausahaan dan teknologi informasi memiliki pengaruh signifikan terhadap kinerja keuangan UMKM. Orientasi kewirausahaan, yang mencakup sikap inovatif dan kemampuan beradaptasi terhadap perubahan pasar, terbukti meningkatkan kinerja keuangan UMKM, sedangkan pemanfaatan teknologi informasi meningkatkan efisiensi operasional dan memperluas jangkauan pasar. Penelitian ini mengonfirmasi bahwa pengelolaan kewirausahaan yang inovatif dan pemanfaatan teknologi informasi yang optimal dapat meningkatkan daya saing dan keberlanjutan UMKM. Oleh karena itu, disarankan agar UMKM di Kota Pontianak meningkatkan orientasi kewirausahaan dan memanfaatkan teknologi informasi secara maksimal untuk memperbaiki kinerja keuangan mereka.

The Role of Financial Literacy and Entrepreneurial Orientation on MSME Sustainability: The Mediating Effect of E-Commerce Kristiawati, Endang; Giriati; Wendy; Malini, Helma
AJARCDE (Asian Journal of Applied Research for Community Development and Empowerment) Vol. 8 No. 2 (2024)
Publisher : Asia Pacific Network for Sustainable Agriculture, Food and Energy (SAFE-Network)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29165/ajarcde.v8i2.383

MSMEs play an important role, but there are still many problems to improve their performance. The effect of financial literacy and entrepreneurial orientation on general performance is the purpose of this study. This research was conducted at MSMEs in Pontianak City and Singkawang City. The research method used is descriptive quantitative. Quantitative research is an attempt by a researcher to gain knowledge by providing data in the form of numbers which will then be used to analyze information. The data used in this research is primary data. The soil test results show that the significance value of the two-tailed test is 0.00 <0.05, so e-commerce can mediate the effect of financial literacy on MSME performance. The Sobel test results also show that the significance value of the two-tailed test is 0.00 <0.05, so e-commerce can mediate the effect of Entrepreneurial Orientation on MSME performance. Understanding financial literacy and the use of e-commerce will help MSMEs manage their finances and leverage business opportunities more effectively, as well as make it easier to access financial resources needed for business sustainability.

Implementation of Merdeka Belajar Kampus Merdeka in the Accounting Study Program Pancha Bhakti University Risal, Risal; Kristiawati, Endang; Febriati, Febriati; Afif, ali
International Journal of Education, Teaching, and Social Sciences Vol. 4 No. 1 (2024): International Journal of Education, Teaching and Social Sciences
Publisher : Training and Research Institute Jeramba Ilmu Sukses (TRI - JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijets.v4i1.1436

Through the application of MBKM, it is expected that students can optimally achieve learning outcomes, with the free opportunity to take learning credits outside the study program for three semesters. In the effort to implement the MBKM program, preparations are made starting with reviewing the curriculum that adapts to MBKM policies and collaborating with partners. In addition, it also requires readiness from all elements within the Panca Bhakti University environment. The purpose of this research is to see how far the MBKM policy has been implemented, the obstacles encountered in implementing the MBKM policy, as well as the efforts made at the university and faculty levels to support the implementation of the MBKM policy in the Panca Bhakti University Accounting Study Program. The method used in this research is a survey method. The results of the research show very positive things, where lecturers, education staff and students have supported the implementation of the MBKM policy in the Accounting Study Program and it is hoped that the results of this research can become recommendations in strengthening the application of MKBM at the faculty and university levels.

Pengaruh Literasi Keuangan dan Dukungan Pemerintah Terhadap Keberlanjutan UMKM: Analisis Mediasi Orientasi Pemasaran Kristiawati, Endang; Mustaruddin; Nur Afifah
Journal of Trends Economics and Accounting Research Vol 4 No 4 (2024): June 2024
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jtear.v4i4.1242

The contribution of MSMEs to economic development and job creation in Indonesia cannot be underestimated. As the times accelerate, progress in the economic field is getting higher, and competition is getting tighter, the business world today needs to take strategic steps to continue to grow and compete. This study aims to examine the mediating effect of marketing orientation variables on the influence of financial literacy and government support on the sustainability of MSMEs. The method used in this research is descriptive quantitative. The data collection techniques used were observation, documentation and questionnaires. The data analysis and processing technique is Median Regression with the help of the SPSS test tool and the Sobel test. The population and samples in this study were MSMEs in West Kalimantan. The results of this study indicate that marketing orientation is able to mediate the effect of financial literacy on the sustainability of MSMEs. Furthermore, marketing orientation is not able to mediate the effect of government support on the sustainability of MSMEs.

The Mediating Role of Marketing Orientation in the Relationship between Financial Literacy and Financial Sustainability of MSEs in West Kalimantan Kristiawati, Endang
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4761

The development of the digital economy requires micro and small enterprises (MSEs) to adopt more adaptive marketing strategies to maintain financial sustainability. However, empirical evidence on how financial literacy influences the financial sustainability of MSEs through marketing orientation remains limited, particularly in developing regional contexts. This study aims to examine the mediating role of marketing orientation in the relationship between financial literacy and the financial sustainability of MSEs in West Kalimantan, Indonesia. This study employs a quantitative approach using survey data collected from 160 MSE owners selected through purposive sampling. Data were analyzed using linear regression, while the mediating effect was tested using the Sobel test. The results indicate that financial literacy has a significant effect on marketing orientation and financial sustainability. In addition, marketing orientation is confirmed to mediate the relationship between financial literacy and the financial sustainability of MSEs. The findings provide theoretical implications by highlighting that financial literacy and marketing orientation function as complementary capabilities in explaining MSE financial sustainability. Practically, the results suggest that strengthening financial literacy alongside market-oriented capabilities is essential for supporting the long-term sustainability of MSEs.

FINANCIAL LITERACY, MARKETING ORIETATION AND FINANCIAL SUSTAINABILITY: MEDIATING ROLE OF DIGITAL FINANCE Kristiawati, Endang
Jurnal Akuntansi Multiparadigma Vol 16, No 3 (2025): Jurnal Akuntansi Multiparadigma (Desember 2025 - April 2026)
Publisher : Universitas Brawijaya

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The Mediating Role of Marketing Orientation in the Relationship between Financial Literacy and Financial Sustainability of MSEs in West Kalimantan Kristiawati, Endang
Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora Vol. 12 No. 1 (2026): Jurnal Alwatzikhoebillah : Kajian Islam, Pendidikan, Ekonomi, Humaniora
Publisher : Institut Agama Islam Sultan Muhammad Syafiuddin Sambas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37567/alwatzikhoebillah.v12i1.4761

The development of the digital economy requires micro and small enterprises (MSEs) to adopt more adaptive marketing strategies to maintain financial sustainability. However, empirical evidence on how financial literacy influences the financial sustainability of MSEs through marketing orientation remains limited, particularly in developing regional contexts. This study aims to examine the mediating role of marketing orientation in the relationship between financial literacy and the financial sustainability of MSEs in West Kalimantan, Indonesia. This study employs a quantitative approach using survey data collected from 160 MSE owners selected through purposive sampling. Data were analyzed using linear regression, while the mediating effect was tested using the Sobel test. The results indicate that financial literacy has a significant effect on marketing orientation and financial sustainability. In addition, marketing orientation is confirmed to mediate the relationship between financial literacy and the financial sustainability of MSEs. The findings provide theoretical implications by highlighting that financial literacy and marketing orientation function as complementary capabilities in explaining MSE financial sustainability. Practically, the results suggest that strengthening financial literacy alongside market-oriented capabilities is essential for supporting the long-term sustainability of MSEs.

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