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EFFORTS TO STRENGTHEN THE HUMAN CAPACITY OF CAKE UMKM THROUGH MANAGERIAL EDUCATION AND PRACTICAL ACCOUNTING BASED ON AN INTERACTIVE MODULE IN SERANG DISTRICT BANTEN Afriani, Raden Irna; Yuliah, Yuliah; Puspa, Rani; Permana, Angrian; Husni, Mohamad; Khodijah, Ina; Octavitri, Yollanda
International Journal of Engagement and Empowerment (IJE2) Vol. 5 No. 1 (2025): International Journal of Engagement and Empowerment
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ije2.v5i1.208

Abstract

This community service activity aims to strengthen the human resource capacity of cake MSMEs in Serang Regency, Banten through practical managerial and accounting education based on interactive modules. This training was held in February 2025 and involved MSME players who previously had limited knowledge in business management and accounting. The method used is interactive module-based training which includes material on business management, financial planning and simple accounting records. Evaluation results show significant improvements in managerial understanding, accounting skills, and application of acquired knowledge in their businesses. Before the training, participants had limited basic knowledge, but after the training, the majority of participants were able to manage business finances in a more structured and systematic manner. The increase in participant satisfaction with the training was also very high. This activity succeeded in increasing the capacity of MSME players to be more efficient in managing their businesses, which is expected to increase the competitiveness of MSMEs in the area.
SOSIALISASI UMKM NAIK KELAS INOVASI DAN KOLABORASI MENUJU PASAR GLOBAL DESA BABAKAN LOR KECAMATAN CIKEDAL KABUOATEN PANDEGLANG Husni, Mohamad; Azlansyah, Muhammad Noor; Astuti, Angggun Wahyu Dwi; Putri, Nabila Herlina; Wibowo, Aben Tri; Sumarni, Jelia; Salma, Qanitah; Naman, Naman; Maulana, Aqmal
Indonesian Journal of Engagement, Community Services, Empowerment and Development Vol. 5 No. 2 (2025): Indonesian Journal of Engagement, Community Services, Empowerment and Developme
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijecsed.v5i2.208

Abstract

This community service activity was carried out in Babakan Lor Village, Cikedal District, Pandeglang Regency, with the aim of enhancing the capacity of MSME actors in facing global market challenges. The main focus is on the development of local flagship products, namely coconut pudding and emping, through an approach of innovation and collaboration. The socialization and training provided include enhancing understanding of the importance of product innovation, digital marketing strategies, modern packaging, and business legality as prerequisites for entering the export market. The results of the activities show an increase in knowledge, motivation, and collaborative spirit among MSME actors, marked by the formation of working groups and follow-up plans. This activity proves that education-based empowerment and multi-party synergy can be an effective strategy in encouraging village SMEs to level up and become competitive on a global scale.
EKSISTENSI AKUNTAN DALAM PERUSAHAAN HINGGA KONTRIBUSI KE EKONOMI di ERA REVOLUSI INDUSTRI 4.0 DAN SOCIETY 5.0 Rustandi, Tata; Husni, Mohamad
Indonesian Journal of Economy, Business, Entrepreneuship and Finance Vol. 4 No. 1 (2024): Indonesian Journal of Economy, Business, Entrepreneuship and Finance
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/ijebef.v4i1.139

Abstract

The purpose of this study is to look at the direction and strategic position of an accountant and the contribution of an accountant to the economy during the industrial revolution 4.0 and society 5.0, these changes can be a threat or opportunity for the position of an accountant in a corporation, many studies state that 47% of jobs are directly will be automated, including accountants, all of this is from the development of a technology that directly underlies the industrial revolution 4.0 and society 5.0. in the East Serang industrial area, furthermore the results of this study confirm that an accountant will get a strategic position in the corporation and the economy in the era of industrial revolution 4.0 and society 5.0 by: 1. digitizing capabilities in scientific development his. 2. Implement new technology on an ongoing basis. 3. The competency base has begun to shift from a national basis to an international basis. 4. Respond to changes in technology, both industrial technology and business technology. 5. Human-digital skills have become a learning curriculum for all educational institutions
PEMBERDAYAAN EKONOMI KELUARGA MELALUI PELATIHAN KEWIRAUSAHAAN UNTUK WALI SISWA MTS. NEGERI 1 SERANG Rustandi, Tata; Samsinar, Ade; Permatasari, Diah; Amyati, Amyati; Husni, Mohamad
Indonesian Collaboration Journal of Community Services (ICJCS) Vol. 4 No. 2 (2024): Indonesian Collaboration Journal of Community Services
Publisher : Yayasan Education and Social Center

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53067/icjcs.v4i2.169

Abstract

Entrepreneurship training for guardians of students at MTs. Negeri 1 Serang aims to strengthen the family economy through increasing knowledge and skills in entrepreneurship. This activity was carried out on May 11 2024 involving active participation from participants. The structured and systematic implementation method includes theory and practical sessions to provide an in-depth understanding of the concepts of entrepreneurship, business management and marketing. Participant evaluations showed a significant increase in entrepreneurial understanding and skills after attending the training. Apart from that, this activity also facilitates the formation of networks and collaboration between participants, which is expected to provide continuous support in developing their businesses. Planned follow-up will be carried out to ensure that the positive impact of this training is sustainable in the long term
Analysis of Income Tax Revenue After Application of Single Tariff on Income Tax Payable and Its Contribution to Tax Revenue Noviyanti, Noviyanti; Husni, Mohamad
Bina Bangsa International Journal of Business and Management Vol. 1 No. 2 (2021): Bina Bangsa International Journal of Business and Management
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/bbijbm.v1i2.14

Abstract

The purpose of this study is to analyze the tax revenue of 2013, 2015 and 2017 that did not reach the target of tax revenue and know its contribution to tax revenue for APBN and know the amount of tax payable or tax expense paid after the application of 25% single rate to the corporate taxpayer. This research method is qualitative research method by using secondary data of tang come from financial report of the manufacturing company of chemical sub-sector from Indonesia Stock Exchange (IDX). Percentage of tax target achievement that did not meet the target in 2013, 2015 and 2017 caused by several things. The tax deductions paid due to several things typically occur due to fixed and time differences in the financial statements