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All Journal MIX : Jurnal Ilmiah Manajemen Moneter : Jurnal Akuntansi dan Keuangan Journal of Economic, Bussines and Accounting (COSTING) Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora (KAGANGA) IKRA-ITH ABDIMAS Value: Jurnal Manajemen dan Akuntansi Management Studies and Entrepreneurship Journal (MSEJ) Community Development Journal: Jurnal Pengabdian Masyarakat Cakrawala Repositori Imwi Jurnal Pengabdian Masyarakat Asia Jurnal Pengabdian kepada Masyarakat Jurnal Ekonomi Journal of Social Research Jurnal Peradaban Masyarakat (JPM) Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Jurnal Pengabdian Masyarakat Nusantara Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat GEMBIRA (Pengabdian Kepada Masyarakat)
Hasim As ari
Universitas Mercu Buana Yogyakarta
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Civil Engineering, Building, Construction & Architecture Computer Science & IT 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 Public Health Social Sciences Other

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The Effect of Social Capital on Community Empowerment Through Village Fund Management Florentina Rusmawati Hasim As'ari; Hasim As'ari; Rochmad Bayu Utomo
Cakrawala Repositori IMWI Vol. 6 No. 3 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i03.211

Abstract

This research was conducted at the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village, Patuk District, Gunungkidul Regency, D.I.Yogyakarta Province with the following objectives: 1) Knowing the influence of social capital on village fund management; 2) Knowing the effect of village fund management on community empowerment; 3) Knowing the effect of social capital on community empowerment; 4) Knowing the effect of social capital on community empowerment mediated by village fund management. This type of research is quantitative with an associative approach. The population in this study was 80 people who were members of the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village and used saturated samples. Data analysis techniques use structural equation modeling (SEM), especially Partial Least Square (PLS). The results of this study show that social capital has a significant effect on Village Fund Management, Village Fund Management has a significant effect on Community Empowerment, Social Capital directly does not affect Community Empowerment, but Social Capital will have a significant effect on Community Empowerment if through mediation variables Village Fund Management.
The Effect of Social Capital on Community Empowerment Through Village Fund Management Florentina Rusmawati Hasim As'ari; Hasim As'ari; Rochmad Bayu Utomo
Cakrawala Repositori IMWI Vol. 6 No. 3 (2023): Cakrawala Repositori IMWI
Publisher : Institut Manajemen Wiyata Indonesia & Asosiasi Peneliti Manajemen Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52851/cakrawala.v6i03.211

Abstract

This research was conducted at the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village, Patuk District, Gunungkidul Regency, D.I.Yogyakarta Province with the following objectives: 1) Knowing the influence of social capital on village fund management; 2) Knowing the effect of village fund management on community empowerment; 3) Knowing the effect of social capital on community empowerment; 4) Knowing the effect of social capital on community empowerment mediated by village fund management. This type of research is quantitative with an associative approach. The population in this study was 80 people who were members of the Tourism Awareness Group (Pokdarwis) of Nglanggeran Tourism Village and used saturated samples. Data analysis techniques use structural equation modeling (SEM), especially Partial Least Square (PLS). The results of this study show that social capital has a significant effect on Village Fund Management, Village Fund Management has a significant effect on Community Empowerment, Social Capital directly does not affect Community Empowerment, but Social Capital will have a significant effect on Community Empowerment if through mediation variables Village Fund Management.
The Influence of Covid-19 on Business Sustainability with Corporate Action as a Moderation Variable As'ari, Hasim; Astuti, Tutut Dewi; Suarsa, Abin
MIX: JURNAL ILMIAH MANAJEMEN Vol 15, No 1 (2025): MIX : Jurnal Ilmiah Manajemen
Publisher : Universitas Mercu Buana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22441/jurnal_mix.2025.v15i1.011

Abstract

Objectives: This study aims to test: 1) the influence of Covid-19 on Business Sustainability; 2) the influence of Covid-19 on Business Sustainability with Corporate Action as a moderation.Methodology: This study uses secondary data. The sampling method uses purposive sampling. The sample used was 32 companies listed on the IDX that carried out corporate actions in 2020. Hypothesis testing 1 and 2 used the t-test. Hypothesis testing 3 used the F test because it contains elements of interaction between two.Finding: The results of the Covid-19 study proxied by ROE did not show an effect on business sustainability, while those proxied by Current Ratio showed an effect on business sustainability. The Covid-19 and Corporate Action variables as moderating variables jointly affect business sustainability.Conclusion: The impact of Covid 19 and corporate actions have an important role and have been proven to jointly affect business sustainability. Liquidity needs to be maintained to ensure that business sustainability runs effectively considering the impact of Covid-19. On the other hand, profitability does not affect business sustainability, because cash flow is not smooth, where cash flow is a source of business sustainability. Corporate action policies to attract interest and restore investor confidence in the company amidst the spread of Covid-19, thus impacting business sustainability.
Pengaruh Akuntabilitas, Transparansi dan Partisipasi Masyarakat terhadap Pemberdayaan Masyarakat Alifa Ilham Pramudi; Hasim As’ari
Kaganga:Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora Vol. 6 No. 2 (2023): Kaganga:Jurnal Pendidikan Sejarah dan Riset Sosial Humaniora
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/kaganga.v6i2.7945

Abstract

Tujuan penelitian ini untuk mengetahui pengaruh akuntabilitas, transparansi, partisipasi masyarakat terhadap pemberdayaan masyarakat dalam pengelolaan dana desa di Desa Karanglo Kecamatan Godean. Penelitian ini menggunakan metode kuantitatif menggunakan metode Slovin dan purposive sampling diperoleh sebanyak 47 responden. Metode pengumpulan data menggunakan teknik survey dengan kuesioner. Metode analisis statistik deskriptif, uji asumsi klasik dan analisis regresi linear berganda. Hasil penelitian menunjukan bahwa variabel Akuntabilitas, transparansi dan partisipasi masyarakat berpengaruh positif terhadap pemberdayaan Masyarakat. Simpulan penelitian menunjukkan bahwa Desa Karanglo dalam pengelolaan dana desa dikategorikan baik dan harus tetap mempertahankan agar akuntabilitas, transparansi, dan partisipasi masyarakat pada pengelolaan Dana Desa dapat terus terjaga. Kata Kunci: Akuntanbilitas, Dana Desa, Partisipasi Masyarakat, Transparansi.
PENDAMPINGAN PEMBUATAN SISTEM AKUNTANSI SEDERHANA PADA UMKM WARUNG KELONTONG DI KECAMATAN PANJATAN Dinar Astriana; Hasim As’ari
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2403

Abstract

This community service activity aims to improve the ability of small and medium-sized grocery store owners to understand and implement simple accounting systems. The program also helps business owners create simple cash books and loan accounts, and fosters discussions between business finances and personal needs. The method used is a qualitative approach with data collection techniques through observation, interviews, and documentation. The activity was implemented through preparation, mentoring, and evaluation stages at Bu Astuti's Shop and Bu Tutik's Shop in Panjatan District. The results of the activity indicate that business owners are beginning to understand the importance of recording transactions regularly, are able to maintain cash records and simple accounting, and are beginning to separate the use of business funds from personal needs. The mentoring provided also helps business owners monitor cash flow, understand inventory conditions, and manage finances more systematically.
PENDAMPINGAN PENYUSUNAN DIGITALISASI AKUNTANSI PADA UMKM DI SENTOLO Laila Putri Khairunnisa; Hasim As'ari
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 03 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i03.2441

Abstract

This activity aims to improve the ability of MSME owners in Sentolo to prepare digital-based financial records. The methods applied in this activity include training and direct assistance for participants. The training was conducted to provide understanding regarding the importance of accounting digitalization, while the mentoring aimed to help participants practice the use of digital financial recording applications directly. The results of the activity showed that MSME owners who previously used simple bookkeeping were able to carry out financial recording in a more structured, systematic, and organized manner. The use of digital applications helped participants record transactions, monitor business financial conditions, and prepare simple financial reports more easily. In addition, this training also increased business owners’ awareness of the importance of separating personal and business finances. Therefore, accounting digitalization assistance can serve as an effective solution for improving the quality of MSME financial management in a sustainable manner.
Pendampingan Digitalisasi Mitra UMKM Dalam Penerapan QRIS di Desa Dagen, Kabupaten Karanganyar Vinka Aurisa Arsalna; Hasim As'ari
IKRA-ITH ABDIMAS Vol. 9 No. 3 (2025): Jurnal IKRAITH-ABDIMAS Vol 9 No 3 November 2025
Publisher : Universitas Persada Indonesia YAI

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

Abstract

Kehadiran era digitalisasi di masyarakat berkembang pesat dan semakin mengakar, menyebabkan adanya kesenjangan literasi digital yang dialami beberapa daerah di luar jangkauan edukasi yang memadai. Hal ini berdampak terhadap masyarakat luas, terutama pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) yang harus bergelut dengan pasar yang sudah cukup kompetitif akhir-akhir ini. Program pendampingan dalam rangka akselerasi digitalisasi metode pembayaran dinilai dibutuhkan untuk pelaku UMKM di Desa Dagen Kabupaten Karanganyar, terutama menggunakan QRIS sebagai sistem pembayaran digital berbasis Kode QR yang memiliki tujuan untuk menguatkan pemahaman literasi digital mitra UMKM, memudahkan penerimaan pembayaran sehingga meningkatkan pendapatan pelaku UMKM, juga mendorong optimalisasi keberlangsungan bisnis UMKM dalam jangka panjang. Kegiatan pendampingan mendapat respon dan dampak yang positif untuk mitra UMKM, dengan hasil kuesioner yang memuaskan. Selain itu, hasil evaluasi dari implementasi kegiatan untuk mitra UMKM juga berimbas pada kemudahan transaksi bisnis, peningkatan pendapatan pelaku UMKM, dan mendukung terwujudnya cashless society yang dicanangkan Bank Indonesia. Dapat disimpulkan dari keberhasilan program ini, peningkatan literasi digital dalam penggunaan metode pembayaran QRIS dapat mendorong efisiensi dan efektivitas operasional.
Pelatihan Keuangan Digital UMKM melalui Aplikasi BukuWarung di Desa Pentingsari Benedikta Oren Hurit; Hasim As’ari
ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat Vol. 3 No. 2 (2025): ABDI UNISAP: Jurnal Pengabdian Kepada Masyarakat
Publisher : UPT Publikasi dan Penerbitan Universitas San Pedro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59632/abdiunisap.v3i2.535

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi dan keterampilan pengelolaan keuangan digital pelaku UMKM Aneka Wedang Rempah dan Jamur Tiram Crispy di Desa Pentingsari, Kecamatan Cangkringan, Kabupaten Sleman. Permasalahan utama mitra adalah belum tertatanya pencatatan keuangan usaha yang masih dilakukan secara manual, sehingga menyulitkan pemantauan arus kas dan pengambilan keputusan usaha. Metode pelaksanaan menggunakan pendekatan partisipatif berbasis pendampingan yang meliputi analisis kondisi awal melalui observasi dan wawancara, perencanaan solusi, pelatihan langsung penggunaan aplikasi BukuWarung, pendampingan implementasi, serta evaluasi secara deskriptif kualitatif. Hasil kegiatan menunjukkan adanya perubahan positif pada pola pengelolaan keuangan mitra, ditandai dengan kemampuan melakukan pencatatan pemasukan dan pengeluaran secara digital, meningkatnya pemahaman terhadap arus kas usaha, serta tumbuhnya kesadaran akan pentingnya pencatatan keuangan yang tertib dan transparan. Pendampingan berkelanjutan terbukti berperan penting dalam mendukung adopsi aplikasi keuangan digital pada UMKM skala mikro. Secara umum, kegiatan ini memberikan dampak nyata dalam membantu mitra bertransisi dari sistem pencatatan manual menuju pengelolaan keuangan digital yang lebih sistematis dan berkelanjutan.
Co-Authors Abin Suarsa Albertus Kukuh Yudi Pratama Alifa Ilham Pramudi Anggar Iswari Annisa Nafatul Jannah Annisa Shafira Ayu Suci Annisa Benedikta Oren Hurit Chindi Wori Hana Yiwa Dinar Astriana Eka Purnama Endang Sri Utami Febianita Ayu Larassati Fiandika Nuanda Sari Ika Wulandari Inggit Pramudita Irene Surat Juan Katarina Bengang Laila Putri Khairunnisa Lita Adeka Sekty Maria Emerlinda Wende Muhammad Rizqi Ausa’ie Putri Arumsari Putri Dhea Nathania Rochmad Bayu Utomo Tutut Dewi Astuti Vinka Aurisa Arsalna Zhal Zabila Oktaviana