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All Journal Journal of Accounting Science Jurnal Ekonomi TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Jurnal Abdimas Prakasa Dakara
Ria Meilan
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Humanities Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Mechanical Engineering Social Sciences

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Peningkatan Kapasitas Produksi dan Diversifikasi Produk Melalui Mesin Baru dan Inovasi Menu Sehat Firdaus Al Maidah; Via Lailatur Rizki; Ria Meilan
TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat Vol. 4 No. 2 (2024): TEKIBA : Jurnal Teknologi dan Pengabdian Masyarakat
Publisher : Fakultas Teknik, Universitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/tekiba.v4i2.4531

Abstract

This community service program aims to empower members of the Dharma Wanita Persatuan SMPN 1 Rowokangkung through the management of a healthy canteen as part of efforts to improve economic welfare. Although this canteen has great potential, partners face challenges such as limited production capacity, lack of product variety, and inability to prepare financial reports that meet standards. To overcome these problems, this program offers solutions that focus on three main aspects: 1) Increasing production capacity through the procurement of new machines, such as cup sealer machines, freezers, and electric ovens; 2) Product diversification with the innovation of six new healthy and attractive menus for students, which are implemented through training and technology application; and 3) Increasing partners' understanding and skills in preparing financial reports based on Financial Accounting Standards for Micro, Small, and Medium Entities. The implementation method consists of five stages: socialization, training, technology application, mentoring, and evaluation, as well as program sustainability efforts. This program has succeeded in increasing the production capacity of the healthy canteen, where daily production has increased by more than 50% thanks to new machines. Product diversification added six healthy menu variations that were more attractive to consumers, thus increasing the appeal of the canteen. In addition, partner members showed significant improvements in their ability to prepare more transparent and standardized financial reports, with average test scores increasing from 53 to 93 after the training. Overall, this program improves the economy of partner members and contributes to creating a healthier school environment. The program's sustainability is driven by the partners' commitment to continue developing healthy canteens, making it a real effort to empower the economy and welfare of the school community.
Understanding Institutional Influences on MSMEs' Environmental Accounting Adoption Sukma Uli Nuha; Ria Meilan; Bahodirovich , Khalilov Bahromjon
Journal of Accounting Science Vol. 9 No. 2 (2025): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v9i2.1921

Abstract

General Background: The Sustainable Development Goals (SDGs) are a global agenda that demands the active involvement of all sectors, including micro, small, and medium-sized enterprises (MSMEs). MSMEs make a significant contribution to economic growth; however, awareness and implementation of sustainability practices, particularly environmental accounting practices, remain relatively low. Specific Background: Previous studies have focused primarily on large companies, resulting in a limited understanding of the drivers (antecedents) of environmental accounting practices in MSMEs. Knowledge Gap: the need for a theoretical approach that can explain how institutional pressures (normative, coercive, and mimetic) can influence the environmental accounting behaviour of MSMEs. Objective: This study examines the antecedents of environmental accounting practices among MSME business actors to create a sustainable business. Methods: A qualitative approach was employed to analyze data on the direct and indirect drivers of the behavior of all MSMEs engaged in the food and beverage processing sector in East Java Province, as well as a sample of MSMEs in Lumajang District and Gresik District, to inform environmental accounting practices. Results: Provides empirical evidence on the direct and indirect drivers of the behaviour of ​​ MSMEs in ecological accounting practices. MSMEs in Indonesia achieve business sustainability through institutional mechanisms, driven by coercive, normative, and mimetic pressures. Novelty: This study explains the drivers of MSMEs' ​​ behaviour towards environmental accounting practices based on institutional theory mechanisms. Implication: This study suggests that MSMEs should adopt environmental accounting practices to promote sustainable development.
Transformasi Digital dan Teknologi Produksi IKM “Yas Mey” Menuju Industri Rumah Tangga 4.0 Al Maidah, Firdaus; Kartika Ayu Kinanti; Ria Meilan; Alfi Yusrian; Ananda Viza Oktavia
Jurnal Abdimas Prakasa Dakara Vol. 5 No. 2 (2025): Membangun Kemandirian Komunitas: Sinergi Digital, Partisipatif, dan Kultural da
Publisher : LPPM STKIP Kusuma Negara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37640/japd.v5i2.2509

Abstract

Program Pengabdian Masyarakat Pemula ini dilaksanakan dengan tujuan meningkatkan kapasitas produksi, memperluas pemasaran, dan memperbaiki manajemen keuangan pada IKM Yas Mey Rengginang di Kabupaten Lumajang. Metode pelaksanaan terbagi dalam lima tahap, yaitu sosialisasi, pelatihan, penerapan teknologi, pendampingan dan evaluasi, serta strategi keberlanjutan. Hasil kegiatan menunjukkan adanya peningkatan produksi sebesar 80% melalui penggunaan mesin pengering, terbentuknya akun Google Maps sebagai sarana identitas digital usaha, serta meningkatnya pemahaman mitra dalam menghitung Harga Pokok Produksi (HPP) sebagai dasar pengelolaan keuangan. Program ini tidak hanya memberikan solusi terhadap permasalahan teknis dan manajerial yang dihadapi mitra, tetapi juga mendorong kemandirian dan keberlanjutan usaha dalam jangka panjang. Dengan capaian ini, diharapkan mitra dapat lebih kompetitif dalam menghadapi persaingan pasar serta menjadi contoh praktik baik bagi pelaku usaha rumah tangga sejenis.
Self-Motivation Moderation of Accounting Information Systems and Performance of Small and Medium-Sized Micro Enterprises Een yualika ekmarinda; Ria Meilan; Octavia Widya Alfanasari
Jurnal Ekonomi Vol. 13 No. 01 (2024): Jurnal Ekonomi, Edition January - March 2024
Publisher : SEAN Institute

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

Abstract

Self-motivation is part of emotional intelligence. Development consisting of self-motivation, empathy, social skills is expected to be able to improve the performance of small and medium-sized enterprises. The research aims to explore empirically how accounting information systems influence the performance of small and medium-sized enterprises by using self-motivation as a moderation tool. The sample method used in this study is convenience sampling. The Slovenian formula can be used to determine the number of samples required. The data analysis technique used is the analysis of the method Partal Least Squares (PLS). According to the analysis of this study, showing accounting information systems have a positive influence on the performance of small enterprises.
Co-Authors Al Maidah, Firdaus Alfi Yusrian Ananda Viza Oktavia Bahodirovich , Khalilov Bahromjon Een yualika ekmarinda Firdaus Al Maidah KINANTI, Kartika Ayu Octavia Widya Alfanasari Sukma Uli Nuha Via Lailatur rizki