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All Journal Tangible Journal Jurnal Pengabdian kepada Masyarakat Nusantara Bima Abdi: Jurnal Pengabdian Masyarakat JCA (Jurnal Cendekia Akuntansi) JURNAL PABEAN : PERPAJAKAN BISNIS EKONOMI AKUNTANSI MANAJEMEN Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) International Journal of Economic Research and Financial Accounting Journal of Creative Power and Ambition (JCPA) Balance: Jurnal Ekonomi
Melsa Jumliana
Universitas Almarisah Madani
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Neuroscience Social Sciences Other

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Pendampingan Efisiensi Banana Lumer melalui Penerapan Teknologi Perajang Pisang dan Digital Marketing pada UMKM Arumi Yummi Kabupaten Gowa Melsa Jumliana; Rahadian Cahyadi; Alamsjah Alamsjah; Iin Fauziha Irham; Siti Kirani Ramadhani
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/ba-jpm.v6i3.5215

Abstract

UMKM Arumi Yummi merupakan usaha pangan lokal yang memiliki potensi untuk berkembang, namun masih menghadapi kendala dalam aspek produksi dan pemasaran. Proses pengolahan pisang yang masih dilakukan secara manual menyebabkan kapasitas produksi rendah dan waktu kerja kurang efisien. Di sisi lain, pemanfaatan pemasaran digital masih terbatas sehingga jangkauan pasar belum optimal. Program Pengabdian Masyarakat Pemula (PMP) ini bertujuan meningkatkan produktivitas dan daya saing UMKM melalui penerapan teknologi tepat guna dan penguatan kapasitas pemasaran digital. Metode pelaksanaan kegiatan meliputi sosialisasi, pelatihan, penerapan teknologi, pendampingan, evaluasi, dan keberlanjutan program. Hasil kegiatan menunjukkan bahwa kapasitas produksi meningkat dari 2 kg menjadi 4 kg pisang per hari dengan kualitas produk yang lebih seragam dan waktu produksi yang lebih efisien. Selain itu, mitra berhasil mengelola akun Shopee dan TikTok Seller sebagai media promosi dan penjualan sehingga jangkauan pasar menjadi lebih luas. Program ini membuktikan bahwa integrasi teknologi tepat guna dan digital marketing mampu meningkatkan produktivitas, efisiensi, daya saing, serta mendukung keberlanjutan UMKM berbasis pangan lokal. Penelitian selanjutnya disarankan untuk mengkaji dampak jangka panjang penerapan teknologi dan pemasaran digital terhadap peningkatan pendapatan, perluasan pasar, serta keberlanjutan usaha UMKM dengan melibatkan lebih banyak mitra dan variabel penelitian yang lebih beragam.
The Role of Management Accounting Information in Enhancing Business Decision-Making Effectiveness in Small and Medium-Sized Enterprises Nur Asmi Ainun Kamal; Melsa Jumliana; Fika Hartina Sari; Rahadian Cahyadi; Sitti Jam'iah; Ari Sarwo Indah Safitri
Jurnal Ekonomi Balance Vol. 22 No. 1 (2026): June 2026
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/1xf4ra29

Abstract

Small and Medium Enterprises (SMEs) play a critical role in economic development, yet many SMEs face challenges in making effective business decisions due to limited use of structured accounting information. The availability of reliable management accounting information is therefore essential to support managerial planning, control, and strategic decision-making. This study aims to examine the role of management accounting information in supporting effective business decision-making processes in SMEs. The research employed a quantitative approach using a survey method involving 120 SME owners and managers who actively participate in managerial decision-making. Data were collected through structured questionnaires using a five-point Likert scale and analyzed using descriptive statistics, validity and reliability tests, and simple linear regression analysis with the assistance of SPSS software. The results indicate that management accounting information has a positive and statistically significant influence on effective business decision-making in SMEs (β = 0.648, p < 0.001). The findings show that SMEs that utilize relevant, timely, and reliable accounting information demonstrate higher decision-making quality, improved strategic planning, and more efficient operational management. The study highlights that management accounting information functions as an important decision-support tool that reduces uncertainty and enables managers to evaluate business alternatives more effectively. The results contribute to the development of management accounting literature by emphasizing the decision-support role of accounting information in the SME context. Practically, the findings suggest that strengthening accounting practices and improving the accessibility of accounting information systems can enhance managerial capabilities and support sustainable business development among SMEs.
Differences in Ethical Perceptions of Tax Avoidance between Lecturers and University Students Rahadian Cahyadi; Melsa Jumliana; Fika Hartina Sari; Nur Asmi Ainun Kamal; Sitti Jam&#039;iah; Sri Rahayu Indah Azhari
Jurnal Ekonomi Balance Vol. 22 No. 1 (2026): June 2026
Publisher : Perpustakaan dan Penerbitan Unismuh Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/4qr58e63

Abstract

Tax avoidance is legally distinct from tax evasion, yet aggressive avoidance remains ethically contested because formal compliance may conflict with fairness, public responsibility, and the intended purpose of tax rules. This study synthesizes recent evidence on differences in ethical perceptions of tax avoidance between university lecturers and students and identifies the mechanisms that may explain any group difference. A structured literature review was conducted on 18 peer-reviewed journal articles published from 2021 to 2026. Studies were screened and coded by population, research design, tax knowledge, professional experience, perceived fairness, institutional trust, fiscal morale, ethics education, moral obligation, and individual ethical orientation. The synthesis finds that direct matched evidence comparing lecturers and students is still insufficient; academic status alone cannot be treated as a causal determinant of ethical judgment. More consistent evidence shows that applied tax knowledge, professional exposure, fairness and trust, fiscal morale, and moral obligation shape tax-related ethical evaluations. Student-focused studies also indicate that ethics education and experiential learning can strengthen moral reasoning, although effects depend on tax comprehension and ethical mindset. Substantial within-group variation, including differences associated with Machiavellian orientation, further limits categorical conclusions. The study therefore proposes a conditional role-experience framework and recommends matched lecturer-student research using identical tax-planning scenarios. For higher education, the findings support case-based tax ethics instruction that integrates technical competence with fairness, institutional responsibility, and the social consequences of aggressive avoidance.
Optimalisasi Produksi dan Pemasaran Amplang melalui Integrasi Teknologi dan E-Commerce pada UMKM Yayaya Snack Desa Carigading Kabupaten Bone Ramly Ramly; Sri Andayaningsih; Melsa Jumliana; Nur Fadhillah; Citra Nurfadilah
Bima Abdi: Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2026): Bima Abdi: Jurnal Pengabdian Masyarakat
Publisher : Yayasan Pendidikan Bima Berilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53299/ba-jpm.v6i3.5259

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkan produktivitas dan daya saing UMKM Yayaya Snack melalui integrasi teknologi tepat guna dan e-commerce. Metode pelaksanaan dilakukan melalui lima tahapan, yaitu sosialisasi, pelatihan, penerapan IPTEKS melalui penerapan teknologi perajang pisang dan e-commerce, evaluasi dan pendampingan pembuatan took online melalui tiktok seller, serta keberlanjutan program, melalui pendampingan pemanfaatan teknologi, pengelolaan usaha, dan optimalisasi pemasaran digital agar inovasi yang diterapkan dapat terus digunakan secara mandiri oleh mitra. Hasil kegiatan menunjukkan bahwa penerapan teknologi mampu meningkatkan efisiensi proses produksi, memperbesar kapasitas produksi, menghasilkan kualitas produk yang lebih seragam, serta mengurangi kadar minyak pada amplang. Di sisi pemasaran, pemanfaatan platform digital memperluas jangkauan pasar, meningkatkan visibilitas produk, dan membuka peluang peningkatan penjualan. Secara keseluruhan, integrasi inovasi teknologi produksi dan pemasaran berbasis e-commerce terbukti mendukung penguatan kapasitas usaha dan meningkatkan daya saing UMKM. Kegiatan selanjutnya dapat mengembangkan inovasi produk dan mengoptimalkan strategi digital marketing berbasis data untuk memperluas pasar dan mendukung keberlanjutan usaha.
Co-Authors Abdul Razak J Sabara Alamsjah Alamsjah Alamsjah, Alamsjah Ari Sarwo Indah Safitri Baso yusril Cahyadi, Rahadian Citra Nurfadilah Elsaid, Dea Audia Iin Fauziha Irham Jamal, Muh Nurqadri Jam’iah, Sitti Jessie Alisa Rano Kamal, Nur Asmi Ainun Nirmalasari, Sri Nur Asmi Ainun kamal Nur Asmi Ainun Kamal Nur Fadhillah Rahadian Cahyadi Ramdhani, Aura Ramly Ramly, Ramly Ramly, Ramly Sari, Fika Hartina Siti Kirani Ramadhani Sitti Jam&#039;iah Sitti Jam'iah Sitti Jamiah HA Sri Andayaningsih Sri Rahayu Indah Azhari Syafiqah, Nurul