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Pendampingan Manajemen Keuangan Umkm untuk Meningkatkan Kinerja Usaha Mikro di Desa Asinan Ambarawa Semarang Hani Krisnawati; Rita Andini; Y. Sutomo; Sukirman Sukirman; Nur khotib Nidayatullah
Jurnal Pelayanan Masyarakat Vol. 3 No. 2 (2026): Juni: JPM :Jurnal Pelayanan Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/jpm.v3i2.3358

Abstract

This community service program aims to improve the performance of micro-enterprises through MSME financial management assistance in Asinan Village, Ambarawa. The main problems faced by micro-business actors include low financial literacy, the absence of systematic financial records, and the mixing of personal and business finances. The method used was a participatory approach through stages of training, mentoring, direct practice (learning by doing), and evaluation. This activity involved 25 micro-business actors as participants. The results showed a significant improvement in financial literacy and financial management practices. As many as 75% of participants were able to carry out simple financial recording, 70% began separating personal and business finances, and 65% were able to prepare simple profit and loss reports. In addition, there was an improvement in business performance indicated by an increase in turnover of 20–25% and an increase in the number of customers. Continuous mentoring proved to be more effective than conventional training in improving business performance. Therefore, the financial management assistance model can serve as an effective strategy for empowering MSMEs and improving the community’s economy.
The Influence of Financial Decisions and Business Strategy on Company Value with Financial Performance as a Mediation Variable Please create a background Hani Krisnawati; Y. Sutomor; Sukirman; Muhammad Nurul Anwar
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 3 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i3.11506

Abstract

This study aims to analyze the effect of financial decisions and business strategy on firm value with financial performance as a mediating variable. The proposed hypotheses suggest that financial decisions and business strategy have both direct and indirect effects on firm value through financial performance. This research employs a quantitative approach with an explanatory design. The sample consists of companies listed on the Indonesia Stock Exchange during the 2020–2024 period, selected using purposive sampling. The data used are secondary data obtained from annual financial reports. The variables include financial decisions, business strategy, financial performance, and firm value. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that financial decisions and business strategy have a positive and significant effect on firm value. In addition, both variables positively influence financial performance. Financial performance also has a positive effect on firm value and partially mediates the relationship between financial decisions and business strategy on firm value. The implications suggest that integrating financial policies with business strategy is crucial for enhancing firm value. These findings provide practical insights for managerial decision-making and offer directions for future research to expand the model with additional variables or different contexts
Transformasi UMKM Kelurahan Wonodri Melalui Pelatihan Literasi Keuangan Praktis windasari rachmawati; abdul karim; hani krisnawati; Muhammad Iqbal
TEMATIK Vol. 5 No. 2 (2025): Juli
Publisher : Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/tematik.v5i2.12196

Abstract

UMKM memiliki peran penting dalam perekonomian Indonesia namun masih banyak yang mengalami kendala dalam pencatatan keuangan usaha secara sistematis. Pengabdian masyarakat ini bertujuan meningkatkan literasi keuangan UMKM di kelurahan Wonodri, Kecamatan Semarang selatan, melalui pelatihan pembuatan laporan keuangan sederhana berbasis Microsoft Excel. Pelatihan ini dilaksanakan pada 11 Juni 2025 dengan 15 pelaku UMKM sebagai peserta. Metode meliputi ceramah,dskusi, dan praktik langsung. Hasil evaluasi menunjukkan peningkatan pemahaman dan kemampuan peserta dalam pencatatan dan pelaporan keuangan. kegiatan ini diharapkan dapat memperkuat manajemen keuangan dan pembukuan  UMKM serta mendukung keberlanjutan usaha
Generative Artificial Intelligence Adoption and Business Decision Quality: The Mediating Role of Organizational Learning Capability in Digital Enterprises Teti Safari; Hani Krisnawati; Rita Andini
Jurnal Pemimpin Bisnis Inovatif Vol. 2 No. 1 (2024): Januari : Jurnal Pemimpin Bisnis Inovatif
Publisher : Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/jpbi.v2i1.1597

Abstract

Generative Artificial Intelligence (GenAI) is increasingly adopted by digital enterprises to support data analysis, planning, information synthesis, and managerial decision-making. However, the organizational value of GenAI depends on the ability of enterprises to transform AI-generated insights into actionable knowledge and high-quality decisions. This study aimed to examine the direct effect of GenAI adoption on business decision quality and the mediating role of organizational learning capability. A quantitative explanatory design was employed involving 250 managers, supervisors, and professionals with experience using GenAI for organizational tasks. Data were collected using a five-point Likert scale questionnaire and analyzed through Structural Equation Modeling with Partial Least Squares. The results confirmed that the measurement model fulfilled the criteria for validity and reliability. GenAI adoption had a positive and significant effect on organizational learning capability and business decision quality. Organizational learning capability also positively and significantly influenced business decision quality and partially mediated the relationship between GenAI adoption and business decision quality. The study concludes that GenAI improves decision quality through direct analytical support and organizational learning processes that facilitate knowledge acquisition, sharing, interpretation, and utilization. Digital enterprises should therefore combine GenAI implementation with employee training, collaborative learning, knowledge-sharing mechanisms, reliable data governance, and systematic verification of AI-generated outputs to support accurate, timely, relevant, and strategically appropriate business decisions.
Co-Authors Abdul Karim Aditya Rizqi Senoaji Aini, Ratna Nurul Alfiah, Ning Amin Kuncoro, Amin Anggraini, Nurfita Aniqotunnafiah Aniqotunnafiah Aniqotunnafiah Aniqotunnafiah Aniqotunnafiah, Aniqotunnafiah Bambang Widjanarko Susilo Chasna Azzaki Daniel Kartika Adhi Delta Lexi Arbawa Dimas Adi Wicaksono Dimas Adi Wicaksono Diva Prasiwi , Evina Dwi Astutik Dwi Astutik Dwi Astutik Dwi Astutik Endang Dwi W Endang Dwi W Endang Dwi W Endro Pramono Endro Pramono Hardiyanto, Ari Ida Ayu Putu Sri Widnyani Iswahyuni, Yetti Jafriana, Rahma Jasman Indradno Kasidi Kasidi Kasidi Kasidi Kusmanto Kusmanto Kusumawati, Praditya Anisa Lestari, Utami Puji M. Anik Mashadi M. Anik Mashadi Matinus Apun Heses Matinus Apun Heses Meigawati Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono Mudjiyono, Mudjiyono Mudrik Al Mans Muhammad Iqbal Muhammad Nurul Anwar Nanik Qosidah Ning Alfiah Nur khotib Nidayatullah Palupiningtyas, Dyah Praditya Anisa Kusumawati Praditya Dewi A Praditya Dewi A Praditya Dewi Arumsari Praditya Dewi Arumsari Praditya Dewi Arumsari Praditya Dewi Arumsari, Praditya Dewi Purnomo Y.A Purnomo, Y.A Qosidah, Nanik Risma Martha Sella Ristanto, Hesti Rita Andini RITA ANDINI Riyono Riyono Safari, Teti Sella Ria Fitriana Septian Yudha K Septian Yudha K Septian Yudha Kusuma Setiawan, Gigih Adi Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sudarman Sukirman Sukirman Sukirman Sunyoto Sunyoto Susilo Adi Susilo Adi Suwarti Suwarti Suwarti, Suwarti W, Endang Dwi Wahyuningsih, Endang Dwi Wicaksono, Dimas Adi Windasari Rachmawati Y. Sutomo Y. Sutomo Y. Sutomor Yunior Arjuna Yunior Arjuna