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All Journal JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Himawan Mochtoha
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Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Mechanical Engineering

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Analisis Penerapan Organisasi Pembelajaran pada PT Studio Mineral Batubara (SMB) Himawan Mochtoha
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol 12 No 1 (2024): Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis - Juli 2024
Publisher : Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaemb.v12i1.5248

Abstract

This research aims to analyze how PT SMB implements the learning organization framework. A learning organization consists of three pillars; first, an environment that supports learning, second concrete learning processes and practices, and third is leadership that supports learning. This study is designed as an exploratory descriptive research and uses qualitative analysis method. There were two research tools consisting of questionnaires and semi-structured interviews conducted consecutively. The results showed that two of the three pillars scored below the median. The first pillar, environment that supports learning scored 81 above the median score of 71. The second pillar, concrete learning processes and practices scored 68 lower than the median score of 78. The third pillar, leadership that supports learning scored 74 points lower than the median score of 76. The results of the questionnaire data are also supported by data from interviews with PT SMB's top management, so this shows that PT SMB has not fully implemented a learning organization, so PT SMB needs to make improvements and improvisations to the implementation of the learning organization.
PENDAMPINGAN TEKNIS PENCATATAN KEUANGAN DAN LEGALITAS USAHA BAGI USAHA MIKRO PEMULA DI KEPULAUAN RIAU Al Amany, Sarah Ulfah; Mutia Ulfah; Sri Zuliarni; Rahmat Hidayat; Riza Khusniah; Fuad Arif Rahman; Multhahada Ramadhani Siregar; Aprizal Putra; Syafri Naldi; Alrido Martha Devano; Eddo Nanda Oktarici; Ancala Laras Putri; Himawan Mochtoha
Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam Vol. 7 No. 1 (2025): Jurnal Pengabdian kepada Masyarakat Politeknik Negeri Batam
Publisher : Politeknik Negeri Batam

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

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an essential role in the Indonesian economy, but still face significant challenges in financial management and business legality, especially in the Riau Islands with limited access to training. This community service program aims to provide technical assistance in financial recording and business legality for budding micro businesses in the Riau Islands to create independent and sustainable entrepreneurs. Through the Project-Based Learning (PBL) approach, Batam State Polytechnic students accompany micro business actors in simple financial recording and processing legalities such as Business Identification Number (NIB), Taxpayer Identification Number (NPWP), and halal certification. As a result, 80% of participants succeeded in implementing daily transaction recording and 70% in compiling simple financial reports. In comparison, 75% of participants managed business legality through the Online Single Submission (OSS) platform, which increased access to formal financing. This program also changes the participants' mindset towards more professional business management, although further assistance is needed to ensure consistent implementation. This program has the potential to be replicated in other regions to support more competitive and sustainable empowerment of MSMEs, as well as contribute to local economic growth.
Co-Authors Al Amany, Sarah Ulfah Alrido Martha Devano Ancala Laras Putri Aprizal Putra Eddo Nanda Oktarici Fuad Arif Rahman Multhahada Ramadhani Siregar Mutia Ulfah Rahmat Hidayat Riza Khusniah Sri Zuliarni Syafri Naldi