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All Journal Ihsan: Jurnal Pengabdian Masyarakat International Journal of Business, Law, and Education
Thanne, Stevanus
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Religion Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Neuroscience Social Sciences Other

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The Effect of Capital Structure, Financial Literacy and Technology Adoption on Financial Reporting Efficiency in the Indonesian Food & Beverage Industry Thanne, Stevanus; Ariadi, Wa; Rerung, Ahadi
International Journal of Business, Law, and Education Vol. 5 No. 2 (2024): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v5i2.654

Abstract

This study examines the influence of capital structure, financial literacy, and technology adoption on the efficiency of financial reporting in the Indonesian Food & Beverage (F&B) sector. Using survey questionnaires and data analysis with SPSS version 26, a sample of 150 enterprises from different industrial groups was analyzed. Descriptive statistics, correlation analysis, multiple regression analysis, and mediation analysis were performed to investigate the relationships among the research variables. The findings show important positive connections between levels of financial knowledge, practices of adopting technology, and efficiency in financial reporting. However, metrics related to capital structure did not have a significant impact. Mediation research shows that financial literacy levels partly mediate the connection between technology use and financial reporting efficiency. These results highlight the significance of knowledge and skills of individuals and the technical systems in improving the way financial information is reported in the Indonesian food and beverage industry.
Pendampingan Manajemen Pemasaran Hasil Produk Penyandang Disabilitas Di Kota Jayapura Thanne, Stevanus; Ariadi, Wa; Youwe, Musa; Fitrani, Fitrani; Namriani, Namriani
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 8, No 1 (2026): Ihsan: Jurnal Pengabdian Masyarakat (April)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v8i1.29755

Abstract

Penyandang disabilitas di Kota Jayapura memiliki potensi ekonomi melalui usaha kerajinan, kuliner, jasa, dan produk kreatif, namun masih menghadapi kendala utama pada aspek manajemen pemasaran, seperti strategi pemasaran, penetapan harga, pengemasan, promosi, dan pemanfaatan media pemasaran yang adaptif. Berdasarkan kondisi tersebut, kegiatan Pengabdian kepada Masyarakat ini bertujuan memberikan pelatihan dan pendampingan manajemen pemasaran guna meningkatkan kemampuan peserta dalam memasarkan produk secara efektif dan berkelanjutan, memperluas jangkauan pasar, serta mendorong kemandirian ekonomi penyandang disabilitas. Kegiatan menggunakan pendekatan Asset-Based Community Development (ABCD), yaitu pemberdayaan yang berfokus pada identifikasi aset, potensi, keterampilan, pengalaman usaha, dan kekuatan komunitas peserta, kemudian memperkuatnya melalui pendampingan partisipatif dan kontekstual. Kegiatan dilaksanakan di Yayasan Tunanetra Humania, Kota Jayapura, pada 24–25 November 2023 dengan melibatkan 27 peserta penyandang disabilitas yang telah memiliki usaha, serta didukung Pemerintah Daerah Kota Jayapura. Rangkaian kegiatan meliputi koordinasi mitra, penyampaian materi, diskusi interaktif, pendampingan penyusunan strategi pemasaran, serta evaluasi. Hasil kegiatan menunjukkan peningkatan pemahaman peserta tentang konsep dasar manajemen pemasaran, meningkatnya kemampuan menyusun strategi pemasaran sesuai karakteristik produk, serta tumbuhnya motivasi dan kepercayaan diri untuk mengembangkan usaha secara mandiri. Pendampingan berbasis aset komunitas terbukti relevan dan efektif dalam memperkuat kapasitas usaha serta mendukung pemberdayaan ekonomi inklusif di Kota Jayapura.
Co-Authors Ariadi, Wa Fitrani, Fitrani Namriani, Namriani Rerung, Ahadi Youwe, Musa