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All Journal Ilomata International Journal of Management GEMA : Jurnal Gentiaras Manajemen dan Akuntansi Jurnal Ekonomi Bisnis Dan Industri (EBI) Ilomata International Journal of Management Jurnal Ekonomi Jurnal Pengabdian Masyarakat : Pemberdayaan, Inovasi dan Perubahan Jurnal Manajemen Bisnis Kewirausahaan Journal of Economics, Accounting, Tax and Management Jurnal Manajemen Keuangan Syariah Journal of Society Bridge Journal of Accounting Taxing and Auditing (JATA) Jurnal Enterpreneur dan Bisnis (JEBI) Neraca Manajemen, Akuntansi, dan Ekonomi KONTAN: Jurnal Ekonomi, Manajemen dan Bisnis J-CEKI
Isabella, Astrid Aprica
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Religion Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PELATIHAN LAPORAN KEUANGAN BAGI UMKM BERBASIS SAK EMKM UNTUK PENGUATAN INOVASI DAN VALUE PROPOSITION DI KOTA METRO LAMPUNG Sari, Pipit Novila; Hasbullah, Hasbullah; Oktaria, Eka Travilta; Alie, Maria Septijantini; Isabella, Astrid Aprica; Safitri, Febri Dwi
Jurnal Pengabdian Masyarakat: Pemberdayaan, Inovasi dan Perubahan Vol 5, No 6 (2025): JPM: Pemberdayaan, Inovasi dan Perubahan
Publisher : Penerbit Widina, Widina Media Utama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59818/jpm.v5i6.2266

Abstract

MSMEs in Metro City significantly contribute to the local GDP, but a major obstacle is the low literacy in structured accounting and financial management. This weakness prevents MSMEs from calculating accurate Cost of Goods Sold (COGS), which is essential for developing innovative products and determining a competitive Value Proposition. Objective: This community service activity aims to enhance the understanding and skills of Metro City MSMEs in preparing simple financial statements (based on SAK EMKM) and using this financial data as a strategic foundation for new product development and strengthening their value proposition. Methods: The method involved classical training followed by intensive one-month mentoring for 25 selected MSME actors in Metro Pusat District. The training focused on practicing transaction recording, preparing Income Statements, and cost analysis for COGS calculation. Evaluation was conducted through pre-tests and post-tests. Results: There was an average participant score increase of 48% from the pre-test to the post-test regarding the understanding of SAK EMKM and COGS. After mentoring, 85% of MSMEs were able to prepare monthly Income Statements and began using cost data to identify potential product differentiation and formulate a stronger value proposition (e.g., setting more competitive prices or adding value-added features). Conclusion: The training successfully transferred accounting knowledge and integrated it with business strategy, providing a solid financial foundation for Metro City MSMEs to achieve innovative product development and a superior value proposition.ABSTRAKUMKM di Kota Metro memiliki kontribusi signifikan terhadap PDB lokal, namun kendala utama yang dihadapi adalah rendahnya literasi akuntansi dan manajemen keuangan yang terstruktur. Kelemahan ini menghambat UMKM dalam menghitung Harga Pokok Penjualan (HPP) yang akurat, yang merupakan dasar penting untuk pengembangan produk inovatif dan penentuan Proposisi Nilai (Value Proposition) yang kompetitif. Tujuan: Kegiatan PkM ini bertujuan untuk meningkatkan keterampilan UMKM Kota Metro dalam menyusun laporan keuangan sederhana (berbasis SAK EMKM) dan memanfaatkannya untuk inovasi produk serta penguatan value proposition. Metode: Metode yang digunakan adalah pelatihan klasikal yang dilanjutkan dengan pendampingan intensif selama satu bulan kepada 25 pelaku UMKM terpilih di Kecamatan Metro Pusat. Pelatihan difokuskan pada praktik pencatatan transaksi, penyusunan Laporan Laba Rugi, dan analisis biaya untuk menghitung HPP. Evaluasi dilakukan melalui pre-test dan post-test. Hasil: Terjadi peningkatan rata-rata nilai peserta sebesar 48% dari hasil pre-test ke post-test terkait pemahaman SAK EMKM dan HPP. Setelah pendampingan, 85% UMKM mampu menyusun Laporan Laba Rugi bulanan dan mulai menggunakan data biaya untuk mengidentifikasi potensi diferensiasi produk dan merumuskan value proposition yang lebih kuat (misalnya, penentuan harga yang lebih kompetitif atau penambahan fitur bernilai tambah). Kesimpulan: Pelatihan ini berhasil mentransfer pengetahuan akuntansi dan mengintegrasikannya dengan strategi bisnis, memberikan landasan keuangan yang kokoh bagi UMKM Kota Metro untuk mencapai pengembangan produk inovatif dan value proposition yang unggul.
Assesing the Sustainability of the Self-Declare Halal Certification Program for MSMEs in Lampung Province Isabella, Astrid Aprica; Loliyani, Rini
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1860

Abstract

This study examines the sustainability and effectiveness of the Halal Self-Declare Certification Program (Business Actor Statement) for Micro, Small, and Medium Enterprises (MSMEs) in Lampung Province. The program aims to accelerate halal certification and improve MSME compliance with Halal Product Assurance (JPH) regulations. A mixed-methods approach was employed, combining surveys of certified MSMEs, in-depth interviews with Halal Product Process (PPH) facilitators, and regulatory document analysis. Sustainability was assessed across economic, social, and institutional dimensions. The findings indicate that while the program has significantly increased the number of halal-certified MSMEs, sustainability challenges persist, particularly in the consistent implementation of internal halal assurance systems, the capacity and quality of facilitation, and MSMEs’ understanding of critical halal requirements. To ensure long-term sustainability, the program requires strengthened capacity building for PPH facilitators and improved post-certification monitoring through simplified and digitalized systems. The novelty of this study lies in proposing an optimization model for the sustainability of the Sehati Self-Declare Program that integrates halal regulatory frameworks, MSME capacity, and institutional roles within the specific regional context of Lampung Province, offering a more comprehensive and practical approach than previous normative or partial evaluations.
Assesing the Sustainability of the Self-Declare Halal Certification Program for MSMEs in Lampung Province Isabella, Astrid Aprica; Loliyani, Rini
Ilomata International Journal of Management Vol. 7 No. 1 (2026): January 2026
Publisher : Yayasan Sinergi Kawula Muda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61194/ijjm.v7i1.1860

Abstract

This study examines the sustainability and effectiveness of the Halal Self-Declare Certification Program (Business Actor Statement) for Micro, Small, and Medium Enterprises (MSMEs) in Lampung Province. The program aims to accelerate halal certification and improve MSME compliance with Halal Product Assurance (JPH) regulations. A mixed-methods approach was employed, combining surveys of certified MSMEs, in-depth interviews with Halal Product Process (PPH) facilitators, and regulatory document analysis. Sustainability was assessed across economic, social, and institutional dimensions. The findings indicate that while the program has significantly increased the number of halal-certified MSMEs, sustainability challenges persist, particularly in the consistent implementation of internal halal assurance systems, the capacity and quality of facilitation, and MSMEs’ understanding of critical halal requirements. To ensure long-term sustainability, the program requires strengthened capacity building for PPH facilitators and improved post-certification monitoring through simplified and digitalized systems. The novelty of this study lies in proposing an optimization model for the sustainability of the Sehati Self-Declare Program that integrates halal regulatory frameworks, MSME capacity, and institutional roles within the specific regional context of Lampung Province, offering a more comprehensive and practical approach than previous normative or partial evaluations.
Co-Authors Abdul Rosid Adhi Nurhartanto, Adhi Alie, Maria Septijantini Alie, Maria Septuantini Alyonni, Alvin Anisa, Nadia Bakti, Umar Dinata, Maryo Dwi Nurahman, Dwi Fariza, Dien Nora Fira Firnanda Hairudin, Hairudin Hartoto Hartoto Hasbullah Hasbullah INDRI NOVITA SARI Kirani, Rita Kurniawati, Marta Loliyana, Rina Loliyani, Rini Meidasari, Evi Novalita Novalita Novilasari, Pipit Nurbaidah, Rika Nurhadi, Satrio Oktaria, Eka Travilta Oktavianti, Prima Rini Metri Pipit Novila Sari Pratama, Jahran Qaid Rizky, Nova Dwi Safitri, Febri Dwi Sari, Nety Kumala Sari, Pipit Novila Sari, Rini Winda Siregar, Anasta Aulia Suharyati Suharyati Surya, Renandi Ekatama Susi Indriyani Tri Siswantini Wahyudi, Asep Nur Yana, Rina Loli Yana, Rina Loly Yani, Rini Loli Yani, Rini Loly Yusda, Desi Derina