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The EFFECT OF UNDERSTANDING LEVEL, READINESS LEVEL, AND PERCEPTION OF EASY ON THE IMPLEMENTATION OF SMALL AND MEDIUM MICRO ENTITY ACCOUNTING STANDARDS: Case Study on MSME Actors in Bandung City Melati Ramlan, Rima; Iqbal Alamsyah, Muhammad
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.15

Abstract

This study examined the relationship between understanding level, readiness level, and perception of easiness to implementation of Financial Accounting Standards of Micro, Small, and Medium Enterprises on Micro, Small, and Medium Enterprises in the city of Bandung. The subjects in this study were 98 units of MSMEs registered at the Department of Cooperatives and MSMEs in Bandung. The method used in this study is a quantitative method with a descriptive and verification approach. To measure the classical assumption test, multiple linear regression analysis, and the coefficient of determination along with hypothesis test with SPSS for Windows version 23. The results indicate that there was a positive effect between understanding level and perception of easiness to implementation of Financial Accounting Standards of MSMEs and there is no effect between readiness level to implementation of Financial Accounting Standards of MSMEs on MSMEs in the city of Bandung. These three variables of the study gave an effective contribution as much as 19,9% while the rest came from other factors.
THE EFFECT OF MSME PERCEPTIONS, HUMAN RESOURCES COMPETENCE AND ACCOUNTING UNDERSTANDING ON THE IMPLEMENTATION OF EMKM SAK Maulani Permana, Zulfa Husnipiddin; Iqbal Alamsyah, Muhammad
Journal of Accounting Inaba Vol. 1 No. 1 (2022): Volume 1 Number 1, June 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v1i1.38

Abstract

Based on the results of the partial test (t test) it shows that the perception of MSME actors has a positive and significant effect on the implementation of SAK EMKM where the t-count > t-table is 2.732 > 1.672. Accounting understanding has a positive and significant effect on the implementation of SAK EMKM where the value of t-count > t-table is 5.379 > 1.672. Based on the results of the simultaneous test (F test) shows that the Perception of MSME Actors, Human Resources Competence, and Accounting Understanding simultaneously or together have a significant influence on the implementation of SAK EMKM, this is evidenced by the F-count > F-table, which is 38.763 > 2.77
THE EFFECT OF WORKING CAPITAL, PRODUCTION COSTS, OPERATIONAL COSTS, DISTRIBUTION, AND SALES COSTS ON NET PROFIT: In Pharmaceutical Subsector Companies Listed on the Indonesia Stock Exchange in 2014-2021 Hafizah, Nurul; Alamsyah, Muhammad Iqbal
Journal of Accounting Inaba Vol. 2 No. 1 (2023): Volume 2 Number 1, June 2023
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/jai.v2i01.198

Abstract

The research method used in this study is a descriptive and verification research method. The data used is secondary data. Data collection uses library research and documentation obtained from the official website of the Indonesia Stock Exchange. Sampling used a purposive sampling method and obtained data from 2014 – 2021 The pharmaceutical industry sub-sector is listed on the Indonesia Stock Exchange. The data analysis technique used in this study is the classical assumption test, multiple regression analysis, correlation coefficient analysis, determination coefficient analysis, and hypothesis testing. The results of the study show that working capital has a significant effect on net income. This statement is proven by the results of the t test which produces t count > t table of 4.393 > 2.030 with a significance level of 0.00 <0.05. Production Costs have no effect on Net Income. This statement is proven by the results of the t test which produces t count < t table of 1.055 < 2.030 with a significance level of 0.299 > 0.05.
THE ASSISTANCE IN DETERMINING BUSINESS LOCATIONS FOR SMES Iqbal Alamsyah, Muhammad; Tirto Sakti, Anggono Raras; Kusumawardani, Astrin
Inaba of Community Services Journal Vol. 1 No. 1 (2022): Volume 1 No. 1, June 2022
Publisher : Universitas INABA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56956/inacos.v1i1.28

Abstract

Small and medium-sized companies face many problems, one of which is intense competition in a dynamic environment. In 2019 the servant has completed research and compiled a location feasibility study that can be implemented by MSMEs, through market potential analysis and financial projections using a modified GE-Matrix mapping. The target partner for this community service is a coffee shop in Bandung which was founded in 2017, namely Holly Chopper Gallery and Coffee located in the Buah Batu area in Bandung City. The implementation method that will be carried out is to provide assistance with target partners and assist MSMEs in mapping out alternative locations to be chosen by entrepreneurs. Determining the right business location decision will have an impact on business sustainability, so the choice of location needs to be considered carefully. The output in the implementation of this community service is to increase the knowledge and skills of partners in determining the location of the business. In addition, community service is strived to be published in accredited national journals. In addition, other community service outputs are teaching materials for students, which can be studied and implemented in other MSMEs.
Evaluating Strategic Options Using QSPM: Enhancing Plaza Indonesia Realty's Competitive Edge Christiadi, Henry; Alamsyah, Muhammad Iqbal
International Journal of Indonesian Business Review Vol. 3 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijibr.v3i2.1109

Abstract

This research explores how Plaza Indonesia Mall aligns its corporate and business strategies in response to challenges like heightened competition, digital advancements, and sustainability requirements. Utilizing a quantitative descriptive methodology, the study relies on secondary data from financial documents, industry reports, and scholarly literature. A SWOT analysis is conducted to assess the mall's internal strengths and weaknesses alongside external opportunities and threats. Subsequently, the Quantitative Strategic Planning Matrix (QSPM) is used to evaluate and prioritize strategic alternatives based on their appeal and feasibility. The QSPM analysis reveals that the digitalization strategy is the most attractive, scoring the highest Total Attractiveness Score (TAS) of 2.83, highlighting the need for enhancing PLIN's digital presence, integrating e-commerce, and leveraging digital marketing to adapt to evolving consumer behaviors. The differentiation strategy, which emphasizes capitalizing on PLIN's prime location and strong brand reputation, also ranks highly with a TAS of 2.81, reinforcing the importance of providing a premium customer experience and differentiating offerings to maintain competitive advantage. Although the Cost Efficiency Strategy scored the lowest TAS of 2.76, it remains vital for operational efficiency and profitability. The findings suggest that a balanced approach prioritizing digitalization, differentiation, and cost efficiency will enable PLIN to effectively navigate market challenges, capitalize on growth opportunities, and sustain long-term success. This study provides strategic insights for PLIN and other property firms seeking to enhance their competitive positioning through targeted strategic initiatives.
ANALISIS KEBIJAKAN PUBLIK: IDENTIFIKASI DAN PERUMUSAN MASALAH Asfiah, Eka Wardatul; Ramadhani, Putri Oktaviana; Yulianto, Hendrik; Ksatria Yudha, Putra Pratama; Alamsyah, Muhammad Iqbal; Egimanda, Revo Alghazar; Angin, Ria
Consilium: Education and Counseling Journal Vol 4 No 2 (2024): Edisi Agustus
Publisher : Biro 3 Kemahasiswaan dan Kerjasama Universitas Abduracman Saleh Situbondo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36841/consilium.v4i2.4696

Abstract

Analisi kebijakan Publik: identifikasi dan perumusan masalah sangat penting untuk tercapainya suatu kebijakan dan dapat dicapai secara maksimal. Untuk mengidentifikasi masalah dan merumuskan masalah dalam pembuatan kebijakan perlu diketahui proses, tahapan dan langkah langkah identifikasi dan perumusan masalah tersebut. Penulisan artikel ini bertujuan untuk mengamati, mempelajari dan mendapatkan informasi terhadap proses dan tahapan tahapan dalam pembuatan kebijakan. Metode penulisan ini menggunakan study perpustakaan. Penulisan artikel ini dilakukan dengan mengkaji 15 artikel yang berkaitan dengan kebijakan publik, konsep pembuatan kebijakan yang ada di goggle scholar. Dari hasil mengkaji dan mempelajari ditemukan beberapa definisi tentang identifikasi masalah dan bagaimana perumusan masalah serta tahapan-tahapan nya yaitu Pengenalan Masalah, definisi, spesifikasi, penetapan prioritas masalah. Pada tahapan ini dalam pembuatan kebijakan yaitu Identifikasi Tanda-tanda Adanya Masalah, Memahami Konteks dan Latar Belakang, mendefinisikan dan membatasi masalah, menganalisis akar permasalahan, merumuskan pernyataan masalah, pengkajian ini menemukan bahwa salah satu tahapan dalam pembuatan kebijakan yaitu mengidentifikasi dan perumusan masalah kebijakan.
Sustainability Business Performance in Shopping-Mall in Indonesia: The Role of Ambidexterity Orientation with Mediating Effects of Strategic Flexibility and Distinctive Advantage Alamsyah, Muhammad iqbal; Rahayu, Agus; Gaffar, Vanessa; Wibowo, Lili Adi; Triyono, Sunu Puguh; Yusoff, Yusliza Mohd
Jurnal Internasional Penelitian Bisnis Terapan Vol 7 No 01 (2025)
Publisher : Politeknik Negeri Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35313/ijabr.v7i01.520

Abstract

This study investigates the factors influencing the sustainability performance of shopping malls in West Java, Indonesia, emphasizing the roles of ambidexterity orientation, strategic flexibility, and distinctive advantage. Employing a quantitative research method with a survey design, data were collected from mall managers, directors, and operational decision-makers. A structured questionnaire, based on validated constructs, measured ambidexterity orientation, strategic flexibility, distinctive advantage, and sustainability performance. The analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM) to evaluate the relationships among these variables. The findings indicate that ambidexterity orientation significantly enhances strategic flexibility, which, in turn, positively impacts sustainability performance. While ambidexterity orientation does not directly influence sustainability performance, its effect is fully mediated by strategic flexibility and distinctive advantage. Furthermore, strategic flexibility strongly contributes to developing distinctive advantages, which significantly drive sustainability outcomes. The results emphasize the importance of managerial adaptability and the strategic alignment of resources and capabilities in achieving long-term sustainability goals. This research provides actionable insights for shopping mall management, highlighting the need for innovation-driven strategies, resource optimization, and customer-centric approaches. By advancing the understanding of sustainability performance dynamics in an emerging market context, this study offers theoretical contributions and practical recommendations for enhancing competitive and sustainable operations.
Penanggulangan Bahaya Penyakit Scabies Di Yayasan Di Yayasan Al-Kamilah Afriyani, Ambar; Wijaya, Angelly; Kirana, Dennis Syah; Alamsyah, Muhammad Iqbal
Prosiding Dedikasi: Pengabdian Mahasiswa Kepada Masyarakat Vol. 2 No. 2 (2023): PROSIDING DEDIKASI MARET
Publisher : Universitas Pamulang

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

Abstract

Angka kejadian skabies berdasarkan penelitian-penelitian di Indonesia masih cukup tinggi. Scabies merupakan penyakit kulit menular yang disebabkan oleh parasit Sarcoptes scabei. Penyakit ini sering diabaikan karena dianggap tidak membahayakan nyawa manusia. Kegiatan pengabdian ini dilakukan di Yayasan Al-kamilah yang menunjukkan masih rendahnya pengetahuan para santri terhadap penyakit tersebut yang diakibatkan oleh kebersihan pribadi. Tujuan kegiatan adalah untuk meningkatkan pengetahuan santriwan dan santriwati mengenai penyakit skabies serta mengeliminasi kasus skabies yang ada. Pengabdian ini dilakukan melalui metode kegiatan pencegahan yang mengadopsi konsep NTG (2010) mengenai A Healthy Skin Program. Kegiatan penyuluhan ini dapat meningkatkan pengetahuan para santri mengenai penyakit skabies dan para santri mampu melakukan tindakan pencegahan dengan cara menggunakan barang pribadi masing-masing. Dari hasil pengamatan dilapangan kegiatan penyuluhan kepada anak-anak pondok pesantren perlu diadakan secara berkelanjutan agar seluruh siswa mempunyai pengetahuan yang cukup dan dapat mempraktekkan dalam kehidupan keseharian mereka dalam upaya pencegahan penyakit kulit yang banyak mengenai santriwan maupun santriwati seperti skabies.Kata Kunci : Pencegahan ; Bahaya Scabies ; Penanggulangan
Peningkatan Kompetensi Digital UMKM Fesyen melalui Coaching Clinic Literasi Digital di Pasar Modern Sinpasa Bandung Pringgabayu, Dematria; Alamsyah, Muhammad Iqbal; Yunita, Irni; Yusoff, Yusliza Mohd
Jurnal Abdi Masyarakat Indonesia Vol 5 No 4 (2025): JAMSI - Juli 2025
Publisher : CV Firmos

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54082/jamsi.1939

Abstract

Pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor fesyen menghadapi tantangan dalam mengadopsi teknologi digital untuk meningkatkan efisiensi dan daya saing. Pengabdian kepada masyarakat ini dilaksanakan di Pasar Modern SINPASA dengan tujuan meningkatkan kompetensi digital UMKM fesyen melalui pendekatan terpadu. Metode yang digunakan ialah coaching clinic partisipatif, workshop interaktif, sesi coaching bersama mentor digital sebagai pendamingan mingguan, serta simulasi langsung penggunaan teknologi dalam bisnis sehari-hari dan troubleshooting langsung di kios peserta. Proses pelaksanaan diawali dengan identifikasi kebutuhan, pre-test, penyampaian materi oleh narasumber, praktik lapangan dan pendampingan mingguan, serta evaluasi akhir melalui post-test. Kegiatan ini juga melibatkan kolaborasi multipihak yang terdiri dari unsur perguruan tinggi, pemerintah kelurahan, Dekranasda, pengelola pasar, dan komunitas UMKM lokal (CWS). Hasil kegiatan menunjukkan peningkatan signifikan dalam penggunaan media sosial, pemanfaatan QRIS, dan pengelolaan operasional berbasis digital. Kegiatan ini membuktikan bahwa pendekatan berbasis kebutuhan dan berorientasi praktik mampu mendorong transformasi digital UMKM secara nyata. Oleh karena itu, program ini memiliki potensi besar untuk direplikasi dan dikembangkan secara berkelanjutan sebagai model pemberdayaan UMKM di era ekonomi digital.
Formulasi Strategi Pengembangan Bisnis Dengan Pendekatan Swot Dan Qspm (Studi Kasus: Schouten.Id) Nugraha, Salsa Aghniya; Rismayani, Risris; Alamsyah, Muhammad Iqbal
eProceedings of Management Vol. 12 No. 3 (2025): Juni 2025
Publisher : eProceedings of Management

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

Abstract

Penelitian ini bertujuan merumuskan strategi bisnis yang tepat untuk mendukung pengembangan Schouten.id, sebuah UMKM yang bergerak di bidang pakaian pria, dalam menghadapi tantangan internal dan eksternal serta memanfaatkan peluang pasar. Analisis dilakukan menggunakan pendekatan manajemen strategi tiga tahap: input stage (matriks IFE dan EFE), matching stage (matriks SWOT), dan decision stage (matriks QSPM). Metode penelitian yang digunakan adalah mixed method, dengan analisis kualitatif dan kuantitatif serta pengambilan sampel purposive sampling dari enam narasumber. Hasil menunjukkan skor EFE sebesar 3,485 dan IFE sebesar 2,711, yang mengindikasikan kondisi lingkungan eksternal mendukung dan internal cukup kuat. Strategi prioritas yang dihasilkan, berdasarkan skor TAS sebesar 4,65, adalah mengoptimalkan pinjaman rendah bunga untuk membuka showroom kecil sebagai langkah transisi menuju toko fisik (offline store). Strategi ini diharapkan dapat memperkuat posisi pasar Schouten.id dan mendukung pertumbuhan bisnisnya.Kata Kunci: IFE, EFE, SWOT, QSPM, Strategi Bisnis, UMKM