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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Journal Of Human And Education (JAHE) Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Smita Catur Sudyantara
Universitas Merdeka Malang
Humanities Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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PENDAMPINGAN LEGALITAS USAHA NIB DAN AKUNTANSI KEUANGAN USAHA UMKM KARYAWAN PT PPIS Susantraiana Dewi; Smita Catur Sudyantara; Mila Diana Sari; Rizqi Rahmawati; Rahmad Kurniawan; Arik Nursamsi
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 5 (2023): Volume 4 Nomor 5 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i5.21779

Abstract

NIB (Nomor Induk Berusaha) merupakan salah satu perijinan yang wajib dimiliki oleh setiap pelaku usaha yang menjalankan usahanya dalam berbagai bidang. Dalam prosedur pembuatan pada dasarnya dapat dilakukan secara mandiri dan online melalui OSS. Akan tetapi masih banyak pelaku UMKM yang masih belum bisa melakukan penerbitan NIB tersebut. Komunitas Fortune PPIS merupakan perkumpulan pelaku UMKM yang merupakan pekerja PT PPIS. Selain bekerja sebagai pekerja di pabrik rokok namun memiliki usaha dirumah dan Perusahaan tempat bekerja memberikan fasilitasi untuk pengembangan usaha yang dijalankan tersebut tanpa menganggu aktivitas utama.Tujuan kegiatan adalah mendampingi pelaku usaha yang merupakan karyawan PT PPIS untuk mendapatkan legalitas usaha NIB dan mendapatkan pegetahuan dalam mengelola keuangan usaha menggunakan aplikasi lamikro.
The Effect Of Minimum Capital On Investment Interest With Investment Motivation As A Moderating Variable: Penelitian Vidya Ramadhan Putra Pratama; Smita Catur Sudyantara; Enggun Gunawan; Sari Utami; Tono Wartono
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 5 No. 1 (2026): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 5 Nomor 1 (Juli 2026 -
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v5i1.7413

Abstract

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector operate in a hyper-competitive market characterized by low entry barriers and rapidly changing consumer preferences. This study analyzes the critical impact of digital marketing capability and product innovation on the marketing performance of culinary MSMEs. Drawing on the Resource-Based View (RBV) and Dynamic Capabilities theory, this research investigates how local food entrepreneurs leverage digital technologies and unique product developments to achieve a sustainable competitive advantage. Utilizing a quantitative survey methodology with data collected from culinary MSMEs, the research framework is examined using Structural Equation Modeling (SEM). The empirical findings demonstrate that both digital marketing capability and continuous product innovation exert a positive and highly significant influence on marketing performance, measured through sales growth, customer retention, and market share expansion. Furthermore, the integration of digital agility accelerates market responsiveness, allowing innovations to be commercialized more effectively. The study concludes with tactical frameworks for MSME owners and regional policymakers to optimize digital literacy and foster collaborative innovation ecosystems to sustain rural and urban economic resilience.
The Influence Of The Whistleblowing System And Village Apparatus Competence On Fraud Prevention In The Management Of Village Funds And Original Income Of Tourism Villages And Village-Owned Enterprises (UMKM) Putri Ayu Permata Devi; Smita Catur Sudyantara; Feby Evelina; Islawati Islawati; Fresa Dwi Juniar
Journal Of Human And Education (JAHE) Vol. 6 No. 5 (2026): Journal of Human And Education (JAHE)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jh.v6i5.3086

Abstract

Village financial management in Indonesia, particularly in tourism villages and Village-Owned Enterprises (BUMDes)-based Micro, Small, and Medium Enterprises (MSMEs), faces challenges of vulnerability to corruption and fraud. This study aims to analyze the effect of the implementation of the Whistleblowing System (WSS) and the competence of village officials on fraud prevention in the management of Village Funds and Village Original Income (PADes). The approach used in this study is an empirical quantitative approach with a survey instrument in the form of a questionnaire distributed to village officials, BUMDes managers, and MSME administrators of tourist villages. Data analysis was carried out using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). Theoretical and empirical research results indicate that the Whistleblowing System has a positive and significant effect on fraud prevention because it provides a safe and credible reporting channel and minimizes the intention to commit budget irregularities. In addition, the competence of village officials, including accounting knowledge, regulatory understanding, and integrity, has proven to be a key pillar in closing the gap for manipulation and financial administration errors. The combination of a participatory oversight mechanism (Whistleblowing System) and competent human resource capacity, both partially and simultaneously, has been proven to strengthen the village's internal control system. The implications of this research emphasize the importance of digitizing the violation reporting system and training in sustainable financial governance to achieve transparency, accountability, and economic sustainability in tourism villages and Village-Owned Enterprises (BUMDes). Keywords: Whistleblowing System, Village Official Competence, Fraud Prevention, Village Funds, Village Original Income, BUMDes, Tourism Village MSMEs.
Co-Authors Arik Nursamsi Enggun Gunawan Feby Evelina Fresa Dwi Juniar Islawati Islawati Mila Diana Sari Putri Ayu Permata Devi Rahmad Kurniawan Rizqi Rahmawati Sari Utami Susantriana Dewi Tono Wartono Vidya Ramadhan Putra Pratama