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All Journal Abdimas JABE (Journal of Accounting and Business Education) Jurnal Manajemen dan Kewirausahaan (JMDK) Research In Management and Accounting (RIMA) Indonesian Journal of Economics, Social, and Humanities Jurnal Akuntansi dan Bisnis Current : Jurnal Kajian Akuntansi dan Bisnis Terkini Jurnal Pengabdian kepada Masyarakat Nusantara JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Indonesian Journal of Educational Development (IJED) Jurnal AbdiMU Jurnal Kendali Akuntansi Jurnal Riset Akuntansi Accounting Analysis Journal
Arif Santoso
Politeknik Negeri Jakarta
Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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Ketahanan Badan Usaha Milik Desa : Peningkatan Kapasitas dalam Analisis Bisnis dan Pelaporan Keuangan Mahmud, Amir; Susilowati, Nurdian; Ridloah, Siti; Santoso, Arif; Sari, Puji Novita
Jurnal AbdiMU (Pengabdian kepada Masyarakat) Vol. 5 No. 2 (2025): November
Publisher : Ma'soem University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32627/abdimu.v5i2.1587

Abstract

Village-Owned Enterprises (BUMDes) play a strategic role in enhancing village economic independence, but they still face challenges in management and accounting governance. BUMDes Kaya Guna in Kalisidi Village, Semarang Regency, is one example facing issues with business management and financial record-keeping, which are still done manually. This community service program aims to strengthen the business and financial management capabilities of the BUMDes Kaya Guna board through the Participatory Rural Appraisal (PRA) approach. Activities were conducted in the form of counseling, training, and mentoring, focusing on Break-Even Point (BEP) analysis, Return on Investment (RoI), Payback Period (PP), basic accounting concepts, and the implementation of computerized accounting based on SAK ETAP. The results of the activities showed an improvement in participants' understanding of how to prepare business feasibility analyses and more systematic financial reports. Positive feedback from the management and the Village Head of Kalisidi underscored the program's benefits in strengthening healthy, transparent, and accountable business management. The evaluation also identified challenges such as technological limitations and initial lack of understanding, which were addressed through intensive mentoring. Overall, the program successfully enhanced the managerial and accounting capacities of the BUMDes Kaya Guna management team and supported the realization of sustainable BUMDes governance.
Pendampingan UMKM dalam Pemanfaatan Pemasaran Digital untuk Meningkatkan Penjualan di RT 10 Kelurahan Cipedak Triyanto, Irfan Rusydi; Nilla Chandra, Yanita Ella; Pratama, Arizal Putra; Kurniasari, Ratri; Permananingrum, Adilah; Arif Santoso
Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 7 No. 1 (2026): Edisi Januari - April
Publisher : Lembaga Dongan Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55338/jpkmn.v7i1.8477

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kemampuan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) dalam memanfaatkan pemasaran digital sebagai sarana promosi untuk meningkatkan penjualan.  Kebaruan kegiatan ini adalah pada model pengembangan pendampingan pemasaran digital berbasis PAR yang iteratif dan partisipatif, dengan mengintegrasikan prinsip berkelanjutan dan mandiri sebagai konstruksinya. Kegiatan dilaksanakan di Kedai Baba Farm RT 10 Kelurahan Cipedak, Jakarta Selatan, dengan menggunakan metode Participatory Action Research (PAR) agar peserta berperan aktif dalam setiap tahapan kegiatan. Pelatihan dilaksanakan dalam tiga sesi, yaitu (1) tutorial membuat konten digital, (2) pelatihan copywriting untuk menulis caption menarik untuk bisnis. Hasil evaluasi menunjukkan bahwa sebagian besar peserta menyatakan keterampilan mereka meningkat dan bermanfaat bagi usaha yang dijalankan. Pelaku UMKM merasa terbantu dalam memahami pemasaran digital dan lebih percaya diri mengelola media sosial bisnisnya. Kegiatan ini berdampak positif terhadap peningkatan literasi digital dan kemampuan pemasaran pelaku UMKM di wilayah Cipedak
What predicts accounting prospective teachers' career choice? Evidence from the teaching internship program Nurdian Susilowati; Amir Mahmud; Camelia Yunika Elisabet; Puji Novita Sari; Arif Santoso
Indonesian Journal of Educational Development (IJED) Vol. 7 No. 1 (2026): May 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas PGRI Mahadewa Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59672/ijed.v7i1.6263

Abstract

Prospective teachers should participate in pedagogical competency programs and engage in teaching practice to become professional teachers. The urgency of this study lies in examining the factors that influence career choices and assessing the quality of future professional teachers. This study investigates the effects of career self-efficacy (SE) and career interest (CI) on career choice (CC), with career exploration (CE) as a mediator, during the teaching internship. The population was 675 accounting education students who participated in the teaching internship program. The study used a simple random sampling method, yielding 251 respondents. The questionnaire included the career decision-making career self-efficacy scale-short form (CDMSE-SF), career exploration survey (CES), and career choice. A quantitative approach using structural equation modeling (SEM) was employed in WarpPLS 5.0. The study results show a direct relationship between career self-efficacy, career interest, and career exploration on career choice. Career exploration at the teaching internship also mediates the relationship between career self-efficacy and career interest in teaching career choice. It indicates that teaching internship programs increase students' confidence, thereby strengthening their resolve to pursue a career as an accounting teacher. Future studies may also explore other variables such as outcome expectations and personal background factors.
The The Effect of Sustainable Financial Policy Implementation on Banking Performance in Indonesia Adilah Permananingrum; Riskon Ginting; Ahmad Sutanto; Arif Santoso; Husnil Barry
Jurnal Manajemen dan Kewirausahaan Vol. 14 No. 1 (2026): June (2026)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v14i1.17409

Abstract

The implementation of sustainable finance has become an important policy instrument in encouraging the transformation of the financial sector toward sustainable economic development. In Indonesia, Peraturan OJK No.51/POJK.03/2017 was introduced to strengthen the integration of environmental, social, and governance principles within the financial services industry, particularly the banking sector. However, empirical evidence regarding the impact of this policy on banking performance in emerging economies remains limited. This study aims to examine the effect of sustainable finance policy implementation on banking performance in Indonesia and to identify the mechanisms through which the policy affects bank performance. This study employs a quantitative approach using the Difference-in-Differences method on a sample of BUKU 3 and BUKU 4 banks in Indonesia during the 2015–2024 period. Banking performance is measured using Net Interest Margin. In addition, this study investigates the mediating role of green credit ratio and operational efficiency proxied by Operating Expense Ratio. The findings indicate that the implementation of sustainable finance policy has a positive and significant effect on banking performance. The results further show that the green credit ratio significantly mediates the relationship between policy implementation and bank performance. However, operational efficiency measured by BOPO does not show a significant mediating effect. The study concludes that sustainable finance policy implementation contributes positively to banking intermediation performance, particularly through the expansion of green financing. These findings suggest that sustainable finance is not only a regulatory obligation but also a strategic opportunity to improve banking performance in Indonesia.
Co-Authors Adilah Permananingrum Ahmad Sutanto Amir Mahmud Camelia Yunika Elisabet Doddy Setiawan Doddy Setiawan Husnil Barry Husnil Barry, Husnil Irfan Rusydi Triyanto Kurniasari, Ratri Nilla Chandra, Yanita Ella Nurdian Susilowati Permananingrum, Adilah Pratama, Arizal Putra Puji Novita Sari Rahayu, Selvia Riskon Ginting Riskon Ginting Sari Lestari Sari, Puji Novita Selvia Rahayu Siti Ridloah Srimaryani, Srimaryani Y. Anni Aryani