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All Journal Jurnal Pendidikan Akuntansi Indonesia Nawadeepa: Jurnal Pengabdian Masyarakat
Azizah, Rafika
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Agriculture, Biological Sciences & Forestry Humanities Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Public Health Social Sciences Transportation Other

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Pengaruh Pengetahuan Akuntansi, Norma Subyektif Dan Dukungan Pemerintah Terhadap Pengambilan Keputusan Bisnis: The Influence Of Accounting Knowledge, Subjective Norms, And Government Support On Business Decision-Making Azizah, Rafika; Sahrir, Sahrir; Sultan, Sultan
Jurnal Pendidikan Akuntansi Indonesia Vol. 23 No. 01 (2025): Jurnal Pendidikan Akuntansi Indonesia
Publisher : Universitas Negeri Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21831/jpai.v23i01.83480

Abstract

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh pengetahuan akuntansi, norma subyektif dan dukungan pemerintah terhadap pengambilan keputusan bisnis pelaku UMKM. Jenis penelitian ini menggunakan pendekatan penelitian kuantitatif. Sampel dalam penelitian ini ditentukan berdasarkan besar sampel minimal yaitu jumlah indikator pada penelitian ini 12 dikali 10 sehingga sampel berjumlah 120. Selanjutnya metode yang digunakan adalah analisis regresi linear berganda. Hasil penelitian dapat disimpulkan bahwa pengetahuan akuntansi tidak berpengaruh terhadap pengambilan keputusan bisnis, hasil ini menunjukkan gambaran bahwa pelaku UMKM dalam pengambilan keputusan bisnis tidak menjadikan basis informasi akuntansi sebagai dasar pertimbangan utama. Norma subyektif berpengaruh signifikan terhadap pengambilan keputusan bisnis pelaku UMKM. Hal ini karena norma subyektif dapat menjadi pendorong yang positif dalam pengambilan keputusan bisnis, dengan menciptakan hubungan yang kuat antara pelaku usaha dengan orang-orang disekitarnya. Selanjutnya dukungan pemerintah berpengaruh signifikan terhadap pengambilan keputusan bisnis pelaku UMKM karena dapat memberikan keuntungan dan insentif yang mempermudah pengembangan usaha.                
Mengembangkan Potensi Bisnis Dengan Dangkot Ayam Sebagai Produk Unggulan Patangkin, Imelda; Yunita, Marwah; Nadila; Putri, Afika Sari; Azizah, Rafika; Rahmayanti; Mulyawati, Yayu; Sapar
Nawadeepa: Jurnal Pengabdian Masyarakat Volume 2, No 2 (2023): June
Publisher : Pencerah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58835/nawadeepa.v2i2.159

Abstract

The production and marketing process of dangkot chicken for all people is the goal of the Student Entrepreneurship Creativity Program (PKM-K) to stimulate students' motivation to start a business in processing the Toraja's signature dangkot chicken. The implementation method of this program includes input, process (production), output, and evaluation. The result of this program is to conduct a market survey to determine the market condition, followed by interviewing five female students in the Universitas Muhammadiyah Palopo environment, and then conducting a feasibility study on the business to be carried out. The last stage is the selection of materials and the provision of places and facilities to support the production process. The production process involves preparing the ingredients and tools until the dangkot is marketed. The output is the ready-to-consume dangkot chicken that is marketed to consumers. The final stage is evaluation, which is conducted after the dangkot chicken production is completed to review any shortcomings that make consumers uncomfortable with our products. In conclusion, the PKM-K program aims to keep the production and marketing process of Toraja's dangkot chicken innovative and creative, provide opportunities for students to practice entrepreneurship with a comprehensive understanding of entrepreneurship concepts, and build students' spirit to continue their business in the food industry, particularly in the Toraja's signature dangkot chicken business.
Co-Authors Mulyawati, Yayu Nadila Patangkin, Imelda Putri, Afika Sari Rahmayanti Sahrir, Sahrir Sapar Sultan Sultan Yunita, Marwah