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Bimbingan Teknis Pelaporan Keuangan Yayasan Isak 35 Pada Yayasan Pendidikan Kutai Timur Harits Zidni Khatib Ramadhani, Muhammad; Rinaldi, Muhammad; Fitria, Yunita; Abadan Syakura, Muhammad
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 4 : Mei (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

The implementation of community service activities aims to enhance understanding and skills in financial reporting for the iSAK 35 Foundation by the East Kutai Education Foundation. The technical guidance method is employed as the primary approach in this intervention, through a series of tailored training sessions, workshops, and consultation sessions to meet the Foundation's needs. An analysis of the effectiveness of this intervention is conducted by evaluating the participants' knowledge and skills enhancement, as well as changes in the Foundation's financial reporting practices. The results demonstrate a significant improvement in the comprehension of concepts and implementation of ISAK 35 financial reporting, alongside the adoption of best practices in Foundation financial management. The implications of this research encompass strengthening the Foundation's capacity in more effective and transparent financial management, as well as the potential to enhance the quality of financial reports to support accountability and transparency in managing the Foundation's funds and resources.
Tata Kelola Badan Usaha Milik Desa (BUMDes) dalam Meningkatkan Kemandirian Ekonomi Desa Rante Langi, Cornelius; Yusuf, Abdurrahman Maulana; Anizar, Sriyunia; Harits Zidni Khatib Ramadhani, Muhammad
APPA : Jurnal Pengabdian Kepada Masyarakat Vol 3 No 1 (2025): APPA : Jurnal Pengabdian kepada Masyarakat
Publisher : Shofanah Media Berkah

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Abstract

Program pengabdian kepada masyarakat ini dilaksanakan di Desa Margahayu, Kecamatan Loa Kulu, Kabupaten Kutai Kartanegara. Tujuannya adalah memperkuat pemahaman perangkat desa dan warga mengenai pengelolaan Badan Usaha Milik Desa (BUMDes) sebagai sarana penggerak ekonomi lokal. Metode pelaksanaan mencakup penyuluhan interaktif, diskusi kelompok, serta simulasi pengelolaan usaha desa. Hasil kegiatan memperlihatkan adanya peningkatan pengetahuan peserta terkait dasar hukum, bentuk usaha yang dapat dijalankan, serta prinsip tata kelola yang baik. Kegiatan ini diharapkan menjadi pijakan awal bagi masyarakat dalam membangun usaha desa yang produktif dan berkelanjutan.
The Influence Of Digital Technology Adoption, Product Innovation, And Fiscal Policy On The Performance Improvement Of Micro, Small, And Medium Enterprises (MSMES) In The Digital Economy Era In East Kalimantan Tommy Fimi Putera, Muhammad; Hwihanus, Hwihanus; Harits Zidni Khatib Ramadhani, Muhammad
International Journal of Business and Quality Research Vol. 3 No. 04 (2025): October - December, International Journal of Business and Quality Research (IJ
Publisher : Citakonsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijbqr.v3i04.2449

Abstract

This study aims to analyze the influence of digitalization, innovation, and fiscal policy on the performance of Micro, Small, and Medium Enterprises (MSMEs) in East Kalimantan Province.1 The background of this research is based on the importance of digital transformation and government fiscal policy support in enhancing the competitiveness and productivity of MSMEs in the modern economic era.1 The research method used is quantitative with a multiple linear regression approach.1 Data were obtained by distributing questionnaires to 120 MSME actors in several regencies/cities in East Kalimantan.1 The analysis results indicate that the variables of digitalization (X₁), innovation (X₂), and fiscal policy (X₃) have a positive and significant influence on MSME performance (Y), both partially and simultaneously.1 The t-test shows that all three variables have a significance value of < 0.05, while the F-test results show an F-statistic of 45.762 with a significance of 0.000, indicating that the regression model is simultaneously significant.1 The coefficient of determination (R²) value is 0.685, which means that 68.5% of the variation in MSME performance can be explained by these three variables, while the remaining 31.5% is influenced by other factors outside the model.1 These findings indicate that enhancing digital capabilities, strengthening product and service innovation, and fiscal policy support such as government incentives and guidance play a crucial role in boosting MSME performance in East Kalimantan.1 Therefore, collaboration between the government, MSME actors, and financial institutions needs to be strengthened to create an adaptive, innovative, and sustainable business ecosystem.