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The Influence of Local Culture on MSME Accounting and SDG Attainment in Tangerang Lawita, Florencia Irena; Ario Wicaksono, Dading Damas; Putri, Vallerie Redyna; Orlanda, Rosalyn
Jurnal Bisnis dan Ekonomi Vol 3 No 2 (2025): Jurnal Bisnis dan Ekonomi
Publisher : OGZ Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61597/jbe-ogzrp.v3i2.104

Abstract

Objective : This study aims to analyze how local culture influences accounting practices in Micro, Small, and Medium Enterprises (MSMEs) in Tangerang and how it contributes to achieving the Sustainable Development Goals (SDGs). Methods : Using a qualitative approach with in-depth interview methods with MSME actors, it was found that cultural values such as cooperation, kinship, deliberation, and trust are the basis for business decision making and financial management. Research results : The results of the study indicate that local culture-based accounting practices support economic empowerment, social inclusion, and sustainable development, but also face challenges in terms of accountability and digitalization.
Pengelolaan Keuangan: Mengatur Skala Prioritas untuk Hidup Lebih Tenang dan Bahagia Lawita, Florencia Irena; Wicaksono, Dading Damas Ario; Yanto, Teguh; Orlanda, Rosalyn; Anjani, Isha Devi
BERDAYA: Jurnal Pendidikan dan Pengabdian Kepada Masyarakat Vol 7 No 3 (2025)
Publisher : LPMP Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/berdaya.v7i3.1737

Abstract

The Community Service Program conducted at Vihara Dharma Ratna, Tangerang, was organized by the Accounting Study Program with the primary objective of enhancing the financial managers’ understanding of financial prioritization. The activity was held on March 16, 2025, and involved lecturers and students as facilitators, with ten participants in attendance. The learning process employed a combination of methods, including lectures, interactive discussions, case study analyses, and practical exercises. The results indicated a significant improvement in participants’ knowledge and skills, particularly in cash flow management, budgeting, and the establishment of structured financial priorities. This program is expected to contribute to the long-term economic well-being of the vihara community through the implementation of systematic and sustainable financial management practices. The success of the activity was reflected in the participants’ enhanced understanding of cash flow management, budgeting, and prioritization concepts, as evidenced by post-test results showing that all participants achieved a perfect score of 100.