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All Journal Jurnal Akuntansi Multiparadigma Jurnal Ekonomi & Studi Pembangunan MODUS-Jurnal Ekonomi dan Bisnis Jurnal Analisa Akuntansi dan Perpajakan PEDULI: Jurnal Imiah Pengabdian Pada Masyarakat Jurnal Proaksi International Journal of Economics, Business and Accounting Research (IJEBAR) Al-Kharaj: Journal of Islamic Economic and Business Jurnal Akademi Akuntansi (JAA) Accounting Profession Journal (APAJI) Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Inobis: Jurnal Inovasi Bisnis dan Manajemen Indonesia Solusi: Jurnal Kajian Ekonomi dan Bisnis Journal of Accounting, Entrepreneurship and Financial Technology (JAEF) Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Jurnal ABM Mengabdi Jurnal Abdimas Kartika Wijayakusuma Jurnal Pendidikan dan Pengabdian Masyarakat Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Amkop Management Accounting Review (AMAR) Komunita: Jurnal Pengabdian dan Pemberdayaan Masyarakat Analisa: Jurnal Manajemen dan Akuntansi Journal of Economy Business Development Proceeding of The International Conference on Management, Entrepreneurship, and Business
St Salmah Sharon
Departemen Manajemen, Sekolah Tinggi Ilmu Ekonomi Ciputra Makassar
Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Public Health Social Sciences Other

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Optimizing the performance of MSMEs through financial reporting training St Salmah Sharon; Muchtar Muchtar; Elia Ardyan; Adindah Novihartina Jafar; Yuyun Karystin Meilisa Suade; Novika Ayu Triany
Abdimas: Jurnal Pengabdian Masyarakat Universitas Merdeka Malang Vol. 9 No. 1 (2024): February 2024
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/abdimas.v9i1.11029

Abstract

The Moncongloe District is an environment that is rich in potential with many Micro, Small, and Medium Enterprises (MSMEs). Business owners in this sector face challenges in managing business finances effectively. Limited financial knowledge is due to the fact that MSMEs do not have a financial background or formal education in this field. This makes it difficult for MSMEs to understand the terms and concepts used in financial reports. This community empowerment program aims to make a positive contribution to business development in Moncongloe District, particularly in recording business finances. The implementation method is through workshops, discussions, questions and answers, and evaluations to provide an understanding of the importance of financial reports for MSMEs. The results of the community empowerment program show that workshop participants experienced an in-depth increase in knowledge about the importance of financial reports which can improve business performance for MSME entrepreneurs and Village-Owned Enterprises (BUMDES) in Moncongloe District, Maros Regency. In addition, participants succeeded in understanding the tools for starting a business, namely the Business Model Canvas, and making simple financial records that can help community empowerment partners in developing more structured and innovative MSME businesses.
Pelatihan Menulis Karya Ilmiah Menggunakan Referensi Mendeley Sharon, St Salmah; Jafar, Adindah Novihartina
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 5 No. 2 (2024): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v5i2.28048

Abstract

Purpose – The purpose of this activity is to provide knowledge and skills to lecturers and students in using the Mendeley application to manage citations and references. Design/methodology/approach – This community service activity was carried out based on observations of lecturers and students at STIE Wirabakti who still use the manual method in writing citations and references. Therefore, training is carried out on using the Mendeley application as a reference management tool, which helps lecturers and students work more effectively and efficiently in writing scientific papers. Activities are carried out in three structured stages, including lectures on training materials, practice using applications, and evaluations Findings – The survey results showed a significant increase in the participants' understanding of the use of the Mendeley application in managing citations and scientific work references. This shows the positive benefits and impacts provided by this activity to the participants. Originality/value – Several lecturers and students were involved in this community service activity. The same vision exists between the agency where the activity is carried out and the activity implementing team. This service involves presenters who are Mendeley advisors so that participants can be guided directly in practicing using Mendeley
NAVIGATING THE SUCCESSION PROCESS IN FAMILY BUSINESSES: A CASE STUDY OF THE ICON Sinar Dharmayana Putra; Erwin; Maichal; St Salmah Sharon
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i2.237

Abstract

This research explores the dynamics of trust in the succession process of a family business at The Icon. Employing descriptive qualitative methodology, the study delves into how trust is built and maintained through various stages of the succession process. The successor did not receive theoretical training but learned directly by observing their parents and the employees at The Icon. The mother of the successor played a crucial role in providing hands-on training, particularly in social media marketing. Every piece of content must be approved by her to maintain high standards and avoid misunderstandings that could damage the business's reputation. Additionally, she supervises the food photoshoots to ensure the menu presentations are aesthetically pleasing. The successor is also trained in food art classes to enhance their skills. The responsibility of ensuring smooth operations and resolving issues at The Icon is a significant part of the successor’s role. For instance, when a customer complained about cold food, the successor handled the situation professionally by offering a replacement and complimentary food. The findings suggest that the successor exhibits a high level of responsibility, working diligently to address and resolve challenges, thereby ensuring the continued success and reputation of The Icon.
UNDERSTAND THE CONCEPT OF BUSINESS COMMUNICATION THROUGH AI-BASED ELECTRONIC MEDIA FOR BUSINESS SUSTAINABILITY Novika Ayu Triany; St Salmah Sharon; Monalisa
Accounting Profession Journal (APAJI) Vol. 6 No. 2 (2024): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35593/apaji.v6i2.238

Abstract

This research aims to explore the application of artificial intelligence (AI) in business communication with a focus on the concepts of responsibility, monitoring, integrity and innovation (TMII). AI has significant potential to improve the efficiency and effectiveness of business communications, but its implementation requires a responsible and ethical approach. This research provides comprehensive guidance on managing AI-based business communications by considering aspects of responsibility, monitoring, integrity and innovation, to support business sustainability.
MUSYAWARAH SEBAGAI BENTUK AKUNTABILITAS PENGELOLAAN DANA DESA Sharon, Sitti Salmah; Arif, Muh
Jurnal Akuntansi Multiparadigma Vol 15, No 1 (2024): Jurnal Akuntansi Multiparadigma (April 2024 - Agustus 2024)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2024.15.1.15

Abstract

Abstrak - Musyawarah sebagai Bentuk Akuntabilitas Pengelolaan Dana DesaTujuan Utama – Penelitian ini berupaya untuk mendapatkan persepsi yang komprehensif tentang bagaimana musyawarah berkontribusi dalam akuntabilitas pengelolaan dana desa.Metode – Penelitian ini menggunakan metode studi kasus heuristik. Informan dalam penelitian ini adalah beberapa orang dari pemerintah, pengelola dana desa, dan masyarakat.Temuan Utama - Penelitian menunjukkan bahwa musyawarah memiliki peranan yang penting dalam mendorong akuntabilitas. Melalui musyawarah, masyarakat turut serta secara aktif dalam menentukan bagaimana pengelolaan keuangan dialokasikan. Selain itu, musyawarah juga sebagai bentuk akuntabilitas terhadap pengelolaan keuangan.Implikasi Teori dan Kebijakan – Penelitian ini menunjukkan bahwa integrasi mekanisme partisipatif berbasis budaya lokal dapat memperkuat legitimasi organisasi. Dalam sudut pandang praktis, musyawarah dapat diterapkan sebagai kebijakan untuk mendukung pengelolaan keuangan yang lebih akuntabel dan berkelanjutan.Kebaruan Penelitian – Penelitian ini menyoroti peran musyawarah sebagai bentuk akuntabilitas dana desa untuk kesejahteraan masyarakat. Abstract - Deliberation as a Form of Village Fund Management AccountabilityMain Purpose - This research seeks to understand how deliberation contributes to accountability in village fund management.Method - This research uses the heuristic case study method. The informants in this study were several people from the government, village fund managers, and the community.Main Findings - The research shows that deliberation is vital in promoting accountability. Through deliberation, the community actively determines how financial management is allocated. In addition, deliberation is also a form of accountability for financial management.Theory and Practical Implications - This research shows that integrating local culture-based participatory mechanisms can strengthen organizational legitimacy. From a practical standpoint, deliberation can be applied as a policy to support more accountable and sustainable financial management.Novelty - This research highlights the role of deliberation as a form of accountability of village funds for community welfare.
Pengaruh Kepemimpinan, Kedisiplinan Terhadap Kinerja Guru di UPTD Sekolah Menengah Pertama Negeri 10 Sinjai Kabupaten Sinjai Darmawati A; St Salmah Sharon; Abdul Haris
INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia Vol. 7 No. 3 (2024): INOBIS: Jurnal Inovasi Bisnis dan Manajemen Indonesia
Publisher : Forum Inovasi Bisnis dan Manajemen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31842/jurnalinobis.v7i3.322

Abstract

Penelitian ini bertujuan untuk menginvestigasi pengaruh kepemimpinan dan kedisiplinan terhadap kinerja guru di UPTD Sekolah Menengah Pertama Negeri 10 Sinjai, Kabupaten Sinjai. Kepemimpinan dalam konteks pendidikan dipahami sebagai kemampuan untuk memberikan arahan, motivasi, dan dukungan yang diperlukan untuk meningkatkan efektivitas kerja. Disiplin, di sisi lain, mencakup ketaatan terhadap aturan, ketertiban, dan konsistensi dalam pelaksanaan tugas. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengumpulan data melalui kuesioner yang disebarkan kepada guru-guru di UPTD tersebut. Analisis data dilakukan menggunakan teknik regresi untuk menilai hubungan antara variabel kepemimpinan, kedisiplinan, dan kinerja guru. Hasil penelitian ini menunjukkan bahwa kepemimpinan yang efektif memiliki dampak positif yang signifikan terhadap kinerja guru. Kepemimpinan yang mampu menginspirasi, memberikan arahan yang jelas, dan memfasilitasi pengembangan profesional berkontribusi terhadap motivasi dan kualitas pengajaran guru. Di sisi lain, tingkat kedisiplinan guru juga mempengaruhi kinerja mereka secara langsung. Guru-guru yang disiplin cenderung memiliki produktivitas yang lebih tinggi dalam melaksanakan tugas-tugas pendidikan.
Assessing the Role of Financial Self-Efficacy to Enhance Financial Well-Being among University Students in Western Java Land, Indonesia Yuyun Karystin Meilisa Suade; Powell Gian Hartono; Erwin Erwin; Monalisa Monalisa; St Salmah Sharon
Jurnal Proaksi Vol. 11 No. 3 (2024): Juli - September
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v11i3.6245

Abstract

Keyakinan diri untuk mengelola keuangan pribadi adalah penting untuk membentuk perilaku keuangan guna mencapai kesejahteraan finansial di masa depan. Oleh sebab itu, penelitian ini menguji pengaruh financial self-efficacy terhadap financial well-being. Subjek penelitian adalah mahasiswa yang berdomisili di provinsi Banten, DKI Jakarta dan Jawa Barat. Penelitian ini menggunakan desain kuantitatif dengan sampel 124 responden terpilih. Data dianalisis menggunakan Structural Equation Modelling – Partial Least Square (SEM-PLS) dengan SMARTPLS Versi 3. Lebih lanjut, sub-sampel Robustness Check dilakukan dengan membagi kelompok sampel yang terdiri atas Kelompok Mahasiswa Banten dan DKI Jakarta dan Kelompok Mahasiswa Jawa Barat. Temuan menunjukkan bahwa Financial Self-Efficacy berpengaruh positif terhadap Financial Well-Being. Kemudian, hasil sub-sampel Robustness Check menunjukkan hasil yang konsisten antara sampel utama, dan kedua kelompok uji Robust. Temuan ini menunjukkan perlunya universitas di Banten, DKI Jakarta, dan Jawa Barat mengembangkan program edukasi keuangan untuk meningkatkan financial self-efficacy mahasiswa. Lembaga keuangan dan pembuat kebijakan juga dapat bekerja sama dengan universitas untuk menyediakan sumber daya guna meningkatkan kesejahteraan finansial mahasiswa.
Transformasi Masyarakat Desa: Pengembangan Pemasaran dan Kemitraan Arif, Muh; Alam, Syamsul; Kalsum, Ummu; Sharon, St. Salmah
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 6 No. 1 (2025): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (In Press)
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v6i1.28136

Abstract

Purpose – Community service on economic empowerment through entrepreneurship development and skills in Padanglampe' Village, Pangkep Regency, aims to improve the welfare and empowerment of the local community. Design/methodology/approach – This service utilizes a participatory and qualitative approach to identify the needs and economic potential of the community, as well as to develop entrepreneurship training and mentoring programs. Throughout the implementation of this service, a series of training and workshops were conducted, focusing on entrepreneurial skill development and business management. Additionally, direct mentoring and guidance were provided to local business groups to assist them in implementing the knowledge and skills they have acquired. The community service program has successfully fostered collaboration and social networks among local entrepreneurs, increasing community involvement in developing the local economy sustainably. Findings – As a result of this service, there has been a development of local businesses and a reduction in the unemployment rate in Padanglampe' Village, where the community actively engages in entrepreneurship by managing the existing potentials in the village. Originality/value –The benefits of this service include collaboration among local business actors, creating a conducive environment for local economic growth and village community income
Pendampingan Penyusunan Laporan Keuangan bagi UMKM Sharon, St Salmah; Syam, Asriah; Sanapang, Gracela Marisa; Monalisa, Monalisa; Suade, Yuyun Karistin Meilisa
Jurnal ABM Mengabdi Vol 11 No 2 (2024): Desember
Publisher : STIE Malangkucecwara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31966/jam.v11i2.1486

Abstract

This community service aims to strengthen the empowerment of Micro, Small, and Medium Enterprises (MSMEs) in South Sulawesi through assistance in preparing financial statements. Through a series of workshops, trainings, and individual mentoring sessions, we provide an in-depth understanding of the significance of financial statements and equip MSME owners with practical skills to compile, read, and analyze their financial statements. The mentoring method involves organizing interactive workshops led by experienced financial practitioners and individual mentoring sessions tailored to the needs of each MSME. In addition, we provide online resources as a learning platform that MSMEs can access flexibly, including guides, financial statement templates, and relevant case studies. Outcomes of the service include improved MSMEs' understanding of financial reporting, significant financial empowerment, and increased access to external financial support. MSMEs that participated in the program were able to produce clear financial statements, providing a basis for smarter decision-making and increasing their chances of securing financial support from financial institutions. With a focus on the context of South Sulawesi, this service contributes to the strengthening of the MSME sector in the region, supports local economic growth, and positively impacts the financial sustainability of MSMEs. Through assistance in preparing financial statements, it is hoped that MSMEs in South Sulawesi can develop sustainably and contribute optimally to regional economic development
Revitalizing Green Economic Capability to Maintain the Financial Stability of MSMEs in Bira Beach Sharon, ST Salmah; Monalisa, Monalisa; Muchtar, Muchtar; Firman, Afrizal; Basir, Mustika Kusuma; Arif, Muh
Jurnal Ekonomi & Studi Pembangunan Vol. 26 No. 1: April 2025
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

To maintain the financial stability of Micro, Small and Medium Enterprises (MSMEs) is a vital issue which needs a revitalization of green economic capability. This study explores the impact of Green Economy Capability (GEC) on the financial stability of MSMEs in the coastal region of Bira Beach, with a focus on the mediating role of government support. A SmartPLS-SEM used in this study to investigate the survey involving 150 MSMEs. The key variables measured include GEC, financial stability, and government support, with the data analyzed through descriptive and inferential statistical techniques. The findings indicate that GEC significantly influences government support, which in turn has a positive effect on financial stability. However, GEC does not have a direct impact on MSMEs' financial stability. These findings underscore the critical role of government policies in supporting the adoption of sustainable practices among MSMEs, particularly in regions heavily dependent on tourism. This research contributes to the literature by providing empirical evidence of the indirect relationship between GEC and financial stability through government support in the coastal MSME sector. In results, we offered two solutions. First, the policymakers must prioritize initiatives that strengthen MSME’s capacity for sustainable practices. Second, the need for tailored support systems in coastal areas like the adoption of green practices which must be integrated with local economic strategies to yield both environmental and financial benefits.
Co-Authors Abdul Haris Adam, Alfin Adella Bellatrix Zephaniah Ganap Adindah Novihartina Jafar Afrijal Maulana Afrizal Firman Amir Amir Anastasia, Jeniffer Anastasya Sandy Djunaerd Angdris, Jacqueline Fidelia Anggriawan, Claudia Bakri Bakri Bakri Basir, Mustika Kusuma Burhanuddin, Fia Fauzia Burhanuddin, Fia Fauziah Christina, Melissa Cindy Yoel Tanesia Cindy Yoel Tanesia Claudia, Jenica Constantine, Winston Darmawati A Deary, Rizvan Djurnaedy, Anastasya Sandy Dyan Fauziah Suryadi Elia Ardyan Erwin Erwin Erwin Erwin Parega Farmillah, Annisa Nadya Findaria Nur Fidianti Firman, Afrizal Florencia Jierussel Frederico Limoharjo Gabriel Enrico Tanzil Gianina Evangeline Kapang Gracela Marisa Sanapang Harmina Harmina Harmina Harmina Ira Thelessy Jafar, Adindah Novihartina Jennifer Djiwono Jesslyn Aurelya Chandra Jonardi, Klara Felicia Kesya Natalia Angriawan Khohari, Melyana Lince Bulutoding Lionardy, Bryan Kaleb Maichal Maichal Maichal Mambu, Bellatrix Kezia Marwah Marwah Marwah Marwah Maxwel Devin Govinza Meilissa Suade, Yuyun Karystin Muchtar Muchtar Muchtar muchtar Mudmainna Muh Arif Muh Arif, Muh Muh Syulhasbiullah Muh. Arif Nada Syifa Nadya Elizabeth Wijaya Nicson Lianto Novika Ayu Triany NURUL WAHYUNI Pagiling, Novieanty Powell Gian Hartono Prabowo, Rahmat Eko Reyna Reng Suy Laulyta S.E., M.M, Dr. Monalisa, Salsabilah, Syifa Annisa Nur Selmita Paranoan Sinar Dharmayana Putra Suade, Yuyun Karistin Meilisa Suade, Yuyun Karystin Meilisa Sumarni S, Sumarni Swisman, Panayichea E. E Syam, Asriah Syamsul Alam, Syamsul Tanesia, Cindy Yoel Thedy, Patricia Aprilia Thomas, Graciela Tiffany Evelyn Kondana Ummu Kalsum Wijaya, Marsya Lilyan Wijayanti, Elok Dwi Yuyun Karysitin Meilisa Suade Yuyun Karystin Meilisa Suade Yuyun Karystin Meilisa Suade Yuyun Karystin Meilisa Suade Yuyun Karystin Meilisa Suade