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PELATIHAN PENCATATAN KEUANGAN PADA YAYASAN DHARMA IBU JAWA BARAT DI KABUPATEN BANDUNG Tiffani, Ignasia; Debby, Teresia; Agung, Chris Petra
Kumawula: Jurnal Pengabdian Kepada Masyarakat Vol 7, No 1 (2024): Kumawula: Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Padjadjaran

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24198/kumawula.v7i1.50305

Pencatatan Keuangan merupakan salah satu bagian penting dalam suatu organisasi, baik untuk organisasi profit maupun organisasi non-profit. Pencatatan Keuangan yang baik akan membentuk laporan Keuangan dimana akan digunakan sebagai informasi untuk organisasi dalam pengambilan keputusan. Di era digitalisasi ini banyak media yang dapat membantu dalam pencatatan Keuangan, salah satunya dengan menggunakan Microsoft Excel dan Accurate Online. Tujuan dari pengabdian ini untuk meningkatkan pengetahuan dan keahlian peserta kegiatan dalam pencatatan transaksi keuangan baik menggunakan Microsoft Excel dan Accurate Online. Mitra dalam kegiatan pengabdian ini adalah Yayasan Dharma Ibu Jawa Barat, yang merupakan suatu yayasan bergerak dalam industri pendidikan. Metode yang dipakai dalam kegiatan pengabdian ini yaitu audience centered, yang terdiri dari tiga tahap kegiatan dimulai pada Desember 2022 sampai Mei 2023. Kegiatan pertama yaitu tahap pra kegiatan, tahap kedua yaitu tahap pelaksanaan kegiatan, dan tahap ketiga yaitu tahap evaluasi kegiatan. Hasil dari pengabdian ini yaitu pelatihan dan pendampingan mengenai pencatatan keuangan memberi dampak positif berupa proses pencatatan keuangan yang tersistemasi dan rapi bagi Yayasan Dharma Ibu Jawa Barat sebagai sumber informasi dalam pengambilan keputusan. Bookkeeping is an important part of an organization, both for-profit organizations and non-profit organizations. Ideal bookkeeping will form financial reports which will be used as information for organizations in making decisions. In this era of digitalization, many media can assist in bookkeeping, one of which is using Microsoft Excel and Accurate Online. The purpose of this dedication is to increase the knowledge and expertise of activity participants in recording financial transactions using both Microsoft Excel and Accurate Online. The partner in this dedication activity is the Dharma Ibu Jawa Barat Foundation, which is a foundation engaged in the education industry. The method used in this dedication activity is audience-centered, which consists of three stages of activity starting from December 2022 to May 2023. The first activity is the pre-activity stage, the second stage is the activity implementation stage, and the third stage is the activity evaluation stage. The results of this service, regarding bookkeeping training, have had a positive impact in the form of a systematic and neat financial recording process for the Dharma Ibu Jawa Barat Foundation as a source of information in decision-making.

Peningkatan Kapasitas dan Kebertahanan untuk para Pelaku Usaha Mikro Kecil dan Menengah pada Kelompok Program Binaan FIFGROUP Deti, Regina; Iskandarsyah, Triyana; Tiffani, Ignasia; Anggita, Meidila; Septina, Nina; Widyartono, Agustinus; Pramudito, Farhan
Jurnal Dharma Bhakti Ekuitas Vol. 9 No. 1 (2024): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v9i1.884

Micro, Small, and Medium Enterprises (MSMEs) have consistently demonstrated their resilience and ability to navigate economic downturns, as evidenced by their pivotal role during the COVID-19 pandemic and the 1998 economic crisis. However, the SMERU Research Institute's 2023 report highlights several obstacles hindering MSMEs' capacity development. These include a reluctance to step out of their comfort zones and challenges in accessing appropriate capital sources. Moreover, limited business management knowledge and understanding of regulatory requirements, such as tax compliance and product certification, pose significant barriers to MSME growth and competitiveness. To address these challenges, the Sustaining Competitive and Responsible Enterprise (SCORE) program, in collaboration with SCORE FLS and FIFGROUP, has implemented comprehensive training and mentoring initiatives. These programs aim to enhance the capacity building of MSMEs by focusing on both technical skills and strategic development. For MSMEs receiving revolving funds, financial literacy training is integrated to complement the overall capacity-building efforts. By equipping MSMEs with the necessary skills and resources, these initiatives seek to empower them to compete effectively in the global market and adapt to evolving economic conditions. This strategic approach is expected to contribute significantly to the overall resilience and growth of the MSME sector, fostering a more inclusive and dynamic economy. Keywords: Capacity building, competitive, life skills, sustainability. Abstrak Usaha Mikro, Kecil, dan Menengah (UMKM) telah membuktikan diri sebagai pilar utama perekonomian Indonesia. Ketahanan UMKM terlihat jelas saat menghadapi krisis moneter 1998 dan pandemi COVID-19. Namun, di balik ketangguhannya, UMKM juga menghadapi sejumlah tantangan yang menghambat pertumbuhan dan pengembangannya. Salah satu kendala utama adalah minimnya motivasi pelaku UMKM untuk berinovasi dan meningkatkan kapasitas usahanya. Kecenderungan untuk mempertahankan kondisi yang sudah ada dan terbatasnya akses terhadap sumber pendanaan menjadi hambatan signifikan. Selain itu, kurangnya pengetahuan manajemen bisnis, ketidakpahaman terhadap regulasi, serta kesulitan memenuhi standar kualitas produk untuk memasuki pasar ekspor juga menjadi tantangan tersendiri. Untuk mengatasi tantangan tersebut, program Sustaining Competitive and Responsible Enterprise (SCORE) hadir sebagai solusi yang komprehensif. Dilaksanakan oleh SCORE FLS dan FIFGROUP, program ini menawarkan pelatihan dan pendampingan yang bertujuan untuk meningkatkan kapasitas UMKM dalam berbagai aspek. Fokus utama program SCORE adalah pada pengembangan strategi bisnis yang efektif, penguatan tata kelola perusahaan, serta peningkatan keterampilan teknis para pelaku UMKM. Dengan pendekatan yang holistik, SCORE berupaya memberikan bekal yang lengkap bagi UMKM, mulai dari pengetahuan bisnis hingga keterampilan manajerial. Pelatihan yang diberikan tidak hanya mencakup aspek teknis, tetapi juga pengembangan soft skills seperti kepemimpinan, komunikasi, dan kemampuan beradaptasi yang sangat penting dalam dunia bisnis yang dinamis. Program SCORE diharapkan dapat memberikan dampak positif yang signifikan bagi pertumbuhan dan pengembangan UMKM di Indonesia. Dengan meningkatkan kapasitas UMKM, diharapkan sektor ini dapat berkontribusi lebih besar terhadap perekonomian nasional, menciptakan lapangan kerja baru, dan mengurangi ketimpangan. Kata kunci: capacity building, kompetitif, keterampilan hidup, keberlanjutan.

KARTU KREDIT VS PAY LATER: PERAN LITERASI KEUANGAN DALAM MEMBAYAR PEMESANAN KAMAR HOTEL Tiffani, Ignasia; Agung, Chris Petra; Dewi, Vera Intanie
Jurnal Ilmiah Akuntansi, Manajemen dan Ekonomi Islam (JAM-EKIS) Vol. 8 No. 2 (2025): Jurnal Ilmiah Akuntansi, Manajemen, dan Ekonomi Islam (JAM-EKIS)
Publisher : Universitas Muhammadiyah Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36085/jamekis.v8i2.8072

The evolution of digital finance has led to payment innovations like paylater, an alternative to credit cards for credit transactions. One sector that provides both methods is hotel room booking through online travel agents (OTAs). This study examines the factors influencing the choice between paylater and credit card payment methods: financial literacy, digital literacy, and hotel characteristics. Employing multiple linear regression analysis, the research was conducted among residents of West Java and DKI Jakarta with paylater and credit card accounts. The results indicate that financial literacy and digital literacy significantly impact payment choices. Paylater embodies digital financial innovation in the era of Industry 4.0, while credit cards remain relevant in the ever-evolving digital financial ecosystem

Analysis Of Market Reaction to The 2024 Presidential Election Results Announcement on Energy Sector Companies Listed on The IDX Tiffani, Ignasia; Powell, Karen Arecia; Dewi, Vera Intanie
JMM17 : Jurnal Ilmu ekonomi dan manajemen Vol. 12 No. 2 (2025): September 2025
Publisher : Universitas 17 Agustus 1945 Surabaya

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

Political events are one of the events that can affect stock prices because these events are related to the stability of the country's economy. The political event that wants to be tested for its information content on the capital market in Indonesia is the announcement of the 2024 presidential election results. Investor reaction can be measured through two variables, namely abnormal return and trading volume activity. This study aims to determine the reaction of the capital market in Indonesia to the announcement of the 2024 election results on the capital market with an event study approach. This study uses a comparative study method and a market model approach in calculating expected returns. The research period is an estimation period of 17 days and an observation period of 11 days. The sample determination used purposive sampling technique and examined 78 issuers from 86 energy sector issuers listed on the IDX. The results showed no difference in abnormal returns and trading volume activity in the period before and after the announcement of election results. In terms of abnormal returns, it shows that the announcement of election results does not contain information that can cause the market to react. Meanwhile, in terms of trading volume activity, investors tend to focus on long-term analysis related to the policies of the new government so as not to make hasty decisions in investing.

ENTREPRENEURIAL SELF-EFFICACY (ESE) DAN PERANNYA TERHADAP KEBERTAHANAN BISNIS Agung, Chris Petra; Debby, Teresia; Tiffani, Ignasia; Gomulia, Budiana
Modus Vol. 36 No. 1 (2024): Vol 36 No.1 (2024): MODUS
Publisher : Faculty of Business and Economics Universitas Atma Jaya Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24002/modus.v36i1.8178

The number of micro, small, and medium enterprises (MSMEs) in West Java is constantly increasing during 2016-2021 period. Many of them are new ventures which are in the process of introducing their products or services to the market; or are developing their customer base. Previous researches find that new venture viability is determined by owner-manager’s Entrepreneurial Self-Efficacy (ESE). This research aims to analyse three factors that are thought to influence ESE, namely: formal education of entrepreneurship (PFK), family support (DK), and entrepreneurial personality (EP). Furthermore, the effect of ESE to new venture viability will be tested. The samples used in this research are graduate of Bachelor of Management program, X Private University in Bandung Municipality who have undertaken Entrepreneurship courses and owned and managed his or her own business. Data is collected through close-ended questionnaires and is processed using SEM-PLS. Thereafter, a Focus Group Discussion (FGD) was conducted to validate the statistical results. The research finds that: (1) EP significantly and positively affects ESE, and (2) ESE significantly and positively affects new venture viability. Keywords: entrepreneurial self-efficacy (ESE); entrepreneurial personality; new venture viability. Jumlah usaha mikro, kecil, dan menengah (UMKM) di Jawa Barat terus meningkat selama periode 2016-2021. Banyak dari pelaku UMKM tersebut adalah usaha mula-mula yang berada pada tahap memperkenalkan produk atau jasa yang ditawarkan ke pasar atau sedang memperkuat basis pelanggan. Beberapa penelitian terdahulu menyimpulkan bahwa kebertahanan usaha mula-mula dipengaruhi oleh Entrepreneurial Self-Efficacy (ESE) pemilik-pengelola usaha. Penelitian ini bertujuan untuk menganalisis tiga faktor yang diduga memengaruhi ESE yakni: pendidikan formal kewirausahaan (PFK), dukungan keluarga (DK), dan entrepreneurial personality (EP). Selanjutnya, penelitian ini akan menguji pengaruh ESE terhadap kebertahanan usaha mula-mula. Sampel dari penelitian ini adalah alumni program Studi Manajemen, Perguruan Tinggi Swasta (PTS) X di Kota Bandung yang telah mengambil mata kuliah kewirausahaan serta memiliki dan mengelola usaha sendiri. Pengambilan data menggunakan kuesioner close-ended dan teknik pengolahan data menggunakan SEM-PLS. Setelah itu, Focus Group Discussion (FGD) dilakukan untuk memvalidasi hasil pengolahan data secara statistik. Hasil penelitian menunjukkan bahwa: (1) EP berpengaruh positif dan signifikan terhadap ESE; dan (2) ESE berpengaruh positif dan signifikan terhadap kebertahanan usaha mula-mula. Kata kunci: entrepreneurial self-efficacy (ESE); entrepreneurial personality; kebertahanan usaha mula-mula.

Pelatihan Wirausaha Muda Berbasis Karakter: Upaya Mengatasi Pengangguran Melalui Pendekatan Ikigai Iskandarsyah, Triyana; Satyarini, Ria; Agung, Chris Petra; Tiffani, Ignasia; Anggita, Meidila; Teressia, Angela
Jurnal Dharma Bhakti Ekuitas Vol. 10 No. 1 (2025): Jurnal Dharma Bhakti Ekuitas
Publisher : Universitas Ekuitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52250/p3m.v10i1.1019

Youth unemployment remains a pressing issue in Indonesia, largely due to limited formal job opportunities and the insufficient readiness of graduates to adapt to an increasingly dynamic labor market. This condition calls for an alternative solution through the promotion of entrepreneurship, not merely as a means of economic gain but as a pathway toward value, meaning, and sustainable living. This Community Service Program aimed to cultivate an entrepreneurial mindset rooted in self-reflection and life purpose awareness by strengthening participants’ critical thinking, self-confidence, responsibility, and understanding of the ikigai concept, which covers achieving balance among what one loves, is good at, what society needs, and what can provide income. The program was implemented through a participatory approach involving self-reflection, group discussions, simple business simulations, and interactive lectures. The results revealed strong enthusiasm and engagement from participants, along with improvements in logical reasoning, risk-taking ability, and task discipline. Moreover, the integration of ikigai helped participants discover business directions aligned with their passions and personal values, resulting in more meaningful and sustainable ventures. Overall, this program successfully fostered awareness that entrepreneurship is not merely a solution to unemployment but a way to create a productive, purposeful, and socially valuable life. Keywords: character development, entrepreneurial mindset, ikigai, unemployment, youth entrepreneurship. Abstrak Tingkat pengangguran di kalangan generasi muda masih menjadi tantangan serius di Indonesia, khususnya akibat keterbatasan lapangan kerja formal dan ketidaksiapan lulusan menghadapi tuntutan dunia kerja yang dinamis. Kondisi ini menuntut adanya alternatif solusi melalui penguatan semangat kewirausahaan yang tidak hanya berorientasi pada keuntungan ekonomi, tetapi juga pada nilai, makna, dan keberlanjutan hidup. Kegiatan Pengabdian kepada Masyarakat (PkM) ini bertujuan menumbuhkan pola pikir kewirausahaan (entrepreneurial mindset) yang berakar pada refleksi diri dan kesadaran makna hidup melalui penguatan kemampuan berpikir kritis, rasa percaya diri, tanggung jawab, serta pemahaman konsep ikigai, yakni keseimbangan antara apa yang dicintai, dikuasai, dibutuhkan masyarakat, dan dapat menjadi sumber penghidupan. Pelaksanaan kegiatan menggunakan pendekatan partisipatif melalui refleksi diri, diskusi kelompok, simulasi bisnis sederhana, dan penyampaian materi interaktif. Hasil kegiatan menunjukkan bahwa peserta mengikuti seluruh rangkaian dengan antusias, menunjukkan peningkatan dalam kemampuan berpikir logis, keberanian mengambil risiko, serta kedisiplinan dalam menyelesaikan tugas. Selain itu, penerapan ikigai membantu peserta menemukan arah usaha yang sesuai dengan passion dan nilai pribadi, sehingga wirausaha yang dijalankan menjadi lebih bermakna dan berkelanjutan. Secara keseluruhan, kegiatan ini berhasil menumbuhkan kesadaran baru bahwa kewirausahaan bukan semata jalan keluar dari pengangguran, tetapi juga sarana mewujudkan kehidupan yang produktif, bernilai, dan berkontribusi bagi sesama. Kata kunci: pengembangan karakter, pola pikir kewirausahaan, ikigai, penganggugran, kewirausahaan muda.

THE IMPACT OF FINANCIAL KNOWLEDGE AND FINANCIAL ATTITUDE ON HOUSEWIVES SAVING BEHAVIOR IN BANDUNG CITY Stefiany, Laurencia; Tiffani, Ignasia; Intanie Dewi, Vera
Jurnal Muara Ilmu Ekonomi dan Bisnis Vol. 9 No. 2 (2025): Jurnal Muara Ilmu Ekonomi dan Bisnis
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat, Universitas Tarumanagara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24912/jmieb.v9i2.35078

Pertumbuhan ekonomi di Indonesia masih terhambat oleh rendahnya budaya menabung, yang terlihat dari adanya kesenjangan antara jumlah rekening tabungan dan pertumbuhan nominalnya, menurut laporan DIC. Kesenjangan ini berkaitan dengan rendahnya literasi keuangan, yang mencakup pengetahuan, sikap, dan perilaku. Ibu rumah tangga, yang memiliki peran penting dalam mengelola keuangan rumah tangga sekaligus berpengaruh dalam mendidik generasi berikutnya, menjadi fokus utama pemerintah dalam program literasi keuangan. Penelitian ini mengkaji pengaruh pengetahuan keuangan dan sikap keuangan terhadap perilaku menabung ibu rumah tangga di Bandung. Dengan menggunakan desain penelitian eksplanatori, data dikumpulkan dari perempuan menikah berusia 19 tahun ke atas yang telah menetap di Bandung minimal enam bulan. Kuesioner disebarkan baik secara daring maupun luring, kemudian dianalisis menggunakan metode SEM-PLS melalui SmartPLS 4.0. Hasil penelitian menunjukkan bahwa pengetahuan dan sikap keuangan berpengaruh signifikan terhadap perilaku menabung, dengan pengaruh pengetahuan keuangan yang lebih kuat. Nilai adjusted R-square sebesar 0,553 mengindikasikan bahwa kedua variabel tersebut mampu menjelaskan 55,3% perilaku menabung, sementara 44,7% sisanya dipengaruhi oleh faktor lain. Penelitian ini memberikan kontribusi pada pemahaman mengenai peran penting literasi keuangan dalam membangun budaya menabung serta menawarkan wawasan praktis bagi pembuat kebijakan dan pendidik keuangan untuk merancang intervensi yang lebih tepat sasaran bagi ibu rumah tangga. Dengan demikian, kemampuan pengelolaan keuangan mereka dapat ditingkatkan dan pada akhirnya mendukung pertumbuhan ekonomi. Economic growth in Indonesia remains hindered by a low saving culture, as evident from the gap between the number of savings accounts and their nominal growth, according to DIC reports. This disparity is linked to inadequate financial literacy, encompassing knowledge, attitudes, and behaviors. Housewives, being central to household financial management and influential in educating future generations, are the government’s primary focus for financial literacy initiatives. This study investigates the influence of financial knowledge and financial attitudes on the saving behavior of housewives in Bandung. Using an explanatory research design, data were collected from married women aged 19 and older who had resided in Bandung for at least six months. Questionnaires were distributed both online and offline, with analysis conducted using the SEM-PLS method via SmartPLS 4.0. The findings reveal that financial knowledge and attitudes significantly impact saving behavior, with financial knowledge exerting a stronger influence. An adjusted R-square of 0.553 indicates that these variables explain 55.3% of saving behavior, while 44.7% remains attributed to other factors. This research contributes to understanding the critical role of financial literacy in fostering a saving culture and provides actionable insights for policymakers and financial educators to develop targeted interventions for housewives, enhancing their financial management capabilities and ultimately supporting economic growth.

CHALLENGES FACED BY MICRO AND SMALL BUSINESSES TO SURVIVE Satyarini, Ria; Anggita, Meidila; Tiffani, Ignasia; Iskandarsyah, Triyana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): ON GOING
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.5890

Micro and small business owners have to fight for their businesses to survive. In order to survive, micro and small business actors must first know the problems they face. The method used to find out the problems faced by conducting observations and also interviews with micro business actors. This research reveals the problems faced by micro and small business actors based on three company operating functions, namely Operations Management, Financial Management and Marketing Management. The results show that in the Operations section, micro and small business actors must improve production planning, 5S and layout arrangement. In the financial section, what must be addressed is financial recording, and in the marketing section, what must be addressed is product development and market expansion by penetrating the marketplace. Improvement of the problems faced is carried out by assisting MSEs by improving the company's operating functions

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