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Enhancing MSMEs Financial Resilience: Integrating Working Capital Management and Sustainability Reporting Hamzah, Ruth Samantha; Gozali, Efva Octavina Donata; Sitepu, Christian Damar Sagara
MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang Vol 14, No 2 (2024): MAKSIMUM: Media Akuntansi Universitas Muhammadiyah Semarang
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/mki.14.2.2024.187-203

Abstract

This study examines the influence of sustainability reporting (SR) comprehension and working capital management (WCM) on the financial performance of small and medium-sized manufacturing enterprises (MSMEs). Furthermore, the study emphasizes WCM's impact on financial performance, which is linked to understanding SR among MSMEs actors. The study incorporates control variables in the model (e.g., age, size, ownership type, organizational culture, market orientation, entrepreneurial orientation). The sample is selected using quota sampling of MSMEs in the manufacturing sector in Palembang, Indonesia, from October to November 2023. Primary data collection is distributed online through questionnaires. The results show that understanding SR and WCM positively affect the financial performance of MSMEs. The findings deliver several contributions. Firstly, the implementation of SR of MSMEs – in the long term – would benefit the government in supporting sustainable development goals (SDGs). Secondly, it bridges the literature gap regarding the implementation of SR and WCM to examine the performance of MSMEs.
Financial Management Training As An Effort To Improve The Reliability Of Preparation Of Financial Statements Khamisah, Nur; Hakiki, Arista; Nida, Rahma; Yusrianti, Hasni; Sitepu, Christian Damar Sagara
Sricommerce: Journal of Sriwijaya Community Services Vol. 4 No. 1 (2023): Sricommerce: Journal of Sriwijaya Community Services
Publisher : Faculty of Economics, Universitas Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29259/jscs.v4i1.128

Abstract

Financial Statement is one of very important element in business, because it is an output that can give information for user as base for taking decision. The problems faced cooperative employees of PT PUSRI Palembang are, they not yet understand about financial management in compile report effective and efficient finance. Financial management need understood for cooperative manager, because its related with  the reliability of information in financial statement cooperative .  This community service activity aims to provide knowledge and skills regarding financial management in order to increase the reliability of financial statement to the target group, namely the PT PUSRI Palembang employee cooperative. Activity devotion done with method outreach and training . Benefit from activity devotion to employees  cooperative PT PUSRI Palembang is expected become useful input for participants activity capable to manage financial in a effective and efficient manner so the cooperative  objective can optimally achieved. Besides it, with knowledge management good finances owned by the participants  can used as consideration in taking decision related finance nor direction policy business in a manner more broad .
Edukasi Penggunaan Internet Aman dan Sehat untuk Anak Usia Dini di Desa Muara Penimbung Sitepu, Christian Damar Sagara; Daud, Rochmawati; Rahmawati , Meita; Usmayanti , Vivi
Indonesian Journal of Community Engagement Vol. 1 No. 2 (2025): (January) Indonesian Journal of Community Engagement
Publisher : PT. Altaf Publishing Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70895/ijce.v1i2.22

Abstract

The increasingly widespread use of the internet among the community, including early childhood, requires special attention to safety and health in accessing the digital world. This community service aims to provide education on safe and healthy internet use to early childhood in Muara Penimbung Village. This activity includes an active participation-based approach, where children, parents, and educators are involved in understanding the potential benefits and risks of the internet. This program includes counseling, interactive training, and simulations of real-life situations designed to improve digital literacy, build awareness of personal data protection, and teach how to avoid negative content. The results of this activity show an increase in participants' understanding of the importance of supervision and guidance when children access the internet. With this program, it is hoped that a safer and healthier digital ecosystem will be created for children in Muara Penimbung Village, as well as being a model to be implemented in other areas
FINANCIAL LITERACY FOR ELEMENTARY SCHOOL STUDENTS IN MUARA PENIMBUNG ULU VILLAGE Rahmawati, Meita; Patmawati, Patmawati; Daud, Rochmawati; Meutia, Inten; Sitepu, Christian Damar Sagara; Maryati, Sri
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 9 No. 3 (2025): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32832/abdidos.v9i3.3016

Abstract

Financial literacy is one of the six basic literacies agreed upon at the World Economic Forum, financial literacy must be taught and possessed by children, not only elementary school students (equivalent) in urban areas but also very much needed by elementary school students (equivalent) in rural areas, namely Muara Penimbung Ulu Village, Ogan Ilir Regency, with knowledge of financial literacy from an early age, it is hoped that it can help students in practicing managing their finances appropriately and usefully. If children already have and are able to apply financial literacy well from an early age, various aspects of their lives will be better in the future. Five basic principles are learned in financial literacy, namely business or work, shopping or consumption, saving, sharing, and borrowing. These materials and activities consist of: Types of financial literacy extracurricular activities, implementation of good practices of financial literacy extracurricular activities, and evaluation of the process of implementing financial literacy extracurricular activities. The target audience for this community service activity is elementary school teachers and students (equivalent) in Muara Penimbung Ulu Village, Indralaya District, Ogan Ilir Regency. The community service implementation method uses lectures, illustrations, and discussions.