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All Journal Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Kontemporer Jurnal Pengabdian kepada Masyarakat Nusantara
Desmiyawati
Fakultas Ekonomi Dan Bisnis Universitas Riau
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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Pelatihan Kewirausahaan Bagi Pelaku Usaha Mikro Kecil Menengah (UMKM) Kota Pekanbaru Nur Azlina; Safrizal Safrizal; Desmiyawati Desmiyawati; Taufeni Taufik
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 3 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN)
Publisher : Cv. Utility Project Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v4i3.1585

Abstract

Kewirausahaan sebagai salah satu aspek penting dalam upaya meningkatkan ekonomi masyarakat, namun pada kenyataannya kondisi ini tidak sebanding antara kuantitas dan kualitas dari banyaknya UMKM yang ada, akibat kurangnya pemahaman, pelatihan, serta pendampingan usaha. Pelaksanaan kegiatan pengabdian ini bertujuan untuk memberikan pemahaman terkait peningkatan kualitas usaha bagi Usaha Mikro Kecil Menengah (UMKM) di Kota Pekanbaru. Kegiatan pelatihan ini memuat materi terkait kewirausahaan serta pemahaman atas pencatatan keuangan bagi pelaku usaha dalam menyusun laporan keuangannya. Peserta kegiatan pengabdian ini melibatkan seluruh pelaku Usaha Mikro Kecil Menengah di Kota Pekanbaru. Metode pelaksanaan kegiatan pengabdian ini dilakukan melalu ceramah yang disampaikan oleh narasumber sesuai bidang, serta praktek langsung dalam penyelesaian transasksi akuntansi terkait penyusunan laporan keuangan yang terdiri atas laporann laba rugi, perubahan modal usaha, serta laporan posisi keuangan (neraca). Hasil pelaksanaan pengabdian ini menunjukan bahwa kegiatan pelatihan kewirausahaan memegang peranan penting bagi pelaku usaha dalam menjalankan bisnis, disamping itu pemahaman terkait akuntansi juga turut memegang kendali dalam terciptanya penyusunan keuangan yang baik bagi UMKM di Kota Pekanbaru.
IMPROVING THE PERFORMANCE OF MSMEs THROUGH INNOVATION, FINANCIAL LITERACY, AND DIGITALIZATION Desmiyawati Desmiyawati; Susilatri Susilatri; Sinta Ramaiyanti; Nur Azlina
JRAK Vol 15 No 2 (2023): October Edition
Publisher : Faculty of Economics and Business, Universitas Pasundan, Bandung, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrak.v15i2.7203

Abstract

The Covid pandemic has had a significant impact on MSMEs in Indonesia. Surveys conducted during this period showed a decline in the performance of MSMEs, although some studies showed inconsistent results. The study aims at examining the impact of innovation, financial literacy, and digitalization on the performance of MSMEs in the Riau Region. The samples used in this study were MSMEs located in Riau Province. Data obtained through the distribution of questionnaires and interviews were analyzed using multiple linear regression. Then, test findings showed that digitalisation and innovation had a significant impact on performance. Meanwhile, financial literacy did not affect the performance of MSMEs. The implications of this research for MSMEs were the use of technology and innovation, especially product marketing that can reach a broader market so that it can improve MSME performance. As for researchers, it can be a reference for the development of subsequent research.
THE INFLUENCE OF RELEASING CARBON EMISSIONS ON ACCOUNTING RETURNS: THE MODERATING ROLE OF BUSINESS STRATEGY Pipin Kurnia; Supriono; Desmiyawati; Farid Artur Febrian; Rahmat Fajri
Jurnal Bisnis dan Akuntansi Vol. 27 No. 2 (2025): Jurnal Bisnis dan Akuntansi
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34208/c0886a58

Abstract

This study uses 1856 data from non-financial companies listed on the Indonesia Stock Exchange between 2015 and 2023 to examine business strategy as a modulator of the impact of carbon emissions disclosure on accounting returns. The relationship between creative business tactics and the disclosure of carbon emissions on accounting returns is what makes this study distinctive. Principal component analysis (PCA) is used for determining the value of the accounting functions. The study's findings suggest that business techniques mitigate the impact of disclosing carbon emissions on a company's accounting returns. This study contributes to regulations by showing that most non-financial companies are still not fully aware of the impact of climate change and that carbon emission disclosure is closely related to environmental pollution. As a result, the government needs to pay close attention to this issue. Companies must implement innovative business strategies by making carbon emissions disclosure a competitive advantage to increase the company's accounting return. In addition, this can also provide positive information to investors, thereby assisting investors in making investment decisions.
Co-Authors Farid Artur Febrian Nur Azlina Pipin Kurnia Rahmat Fajri Safrizal Safrizal Sinta Ramaiyanti Supriono Susilatri Susilatri Taufeni Taufik