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All Journal Jurnal Ilmiah Inovasi Jurnal Riset Akuntansi Aksioma BISMA (Bisnis dan Manajemen)
Ahsin Kusuma Mawardi, Ahmad
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences Other

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REKONSTRUKSI LAPORAN KEUANGAN BERDASARKAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO, KECIL, DAN MENENGAH Amanda, Yusfitta; Shulthoni, Moch.; Ahsin Kusuma Mawardi, Ahmad
Jurnal Riset Akuntansi Vol 24 No 1 (2025): Jurnal Riset Akuntansi Aksioma, Juni 2025
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

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Abstract

CV Bambang Irawan Group is a business that has been operating for seven years in the internet services sector. Despite efforts to implement good accounting practices, this company's financial reports are still not in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The main problems faced include a lack of systematization in recording transactions, minimal understanding of accounting standards, and limited skilled human resources. As a result, the resulting financial reports are inaccurate and difficult to understand, negatively impacting management decision making and stakeholder trust. This research aims to analyze and reconstruct the financial statements of CV Bambang Irawan Group so that they comply with SAK EMKM. With appropriate adjustments, it is hoped that financial reports can provide more reliable information, increase transparency, and make it easier to calculate tax liabilities. In addition, it is hoped that this research will become a reference for other MSMEs that face similar challenges in managing financial reports, as well as contribute to the development of better accounting practices among MSMEs, support local economic growth, and increase competitiveness in the market.
Kapasitas Kelembagaan Kelompok Petani dalam Pengembangan Usaha Kopi Hulu Hilir di Kabupaten Jember: Politeknik Negeri Jember Sundari, Sri; Agustinus Waluyo, Donny; Kustiari, Tanti; Ahsin Kusuma Mawardi, Ahmad
Jurnal Ilmiah Inovasi Vol 25 No 1 (2025): April
Publisher : Politeknik Negeri Jember

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Jember as one of the largest coffee producers in East Java does not seem to be able to prosper its Jember as one of the largest coffee producers in East Java has not been able to prosper its farmers. This was due to the low level of institutional capacity of farmer groups to carry out their functions and roles in increasing the capacity of farmers in developing upstream and downstream coffee businesses in Jember Regency. This study aims was to describe and analyze the influence of motivation, training activities and group functions both directly and indirectly on the institutional capacity of coffee farmers. The results showed that (1) the motivation of coffee farmers has not reached the good category because the training activities and the materials have not been maximized absorbed by coffee farmers. So, the function of farmer groups has not run well, and the institutional capacity of farmer groups in the development of upstream and downstream coffee businesses in Jember Regency was not high, (2) Motivation does not have a direct significant and also indirect effect on institutional capacity through a group functions was not good. Meanwhile, training activities have a direct or indirect effect on institutional capacity through group functions that was significantly good. The greatest influence on training activities depended on group functioning of coffee business
Strategi Pengembangan Desa Wisata Kopi Berbasis Analisis SWOT dan Pemberdayaan Masyarakat di Desa Sukorejo, Kabupaten Bondowoso Secara Berkelanjutan Wachisbu, Devi Ryana; Sundari, Sri; Muksin, Muksin; Ahsin Kusuma Mawardi, Ahmad
Jurnal Ilmiah Inovasi Vol 25 No 2 (2025): Agustus
Publisher : Politeknik Negeri Jember

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Kabupaten Bondowoso, yang termasuk kawasan Tapal Kuda, menempati posisi kedua dengan tingkat kemiskinan tertinggi di Jawa Timur. Namun demikian, daerah ini memiliki potensi besar dalam pengembangan sektor pariwisata, terutama berkat kekayaan sumber daya alam dan warisan budaya yang telah mendapat pengakuan internasional melalui keanggotaannya dalam jaringan UNESCO Global Geopark sebagai bagian dari Ijen Geopark. Salah satu potensi tersebut dimanfaatkan melalui pendirian Desa Wisata Kopi Sukorejo pada tahun 2022. Desa ini menawarkan konsep eduwisata kopi dari hulu hingga hilir, namun masih menghadapi tantangan berupa keterbatasan sumber daya, infrastruktur yang kurang terawat, serta belum adanya kerja sama formal antara Pokdarwis Ijen Murni dan biro perjalanan wisata. Penelitian ini bertujuan merumuskan strategi pengembangan desa wisata secara optimal untuk meningkatkan kesejahteraan masyarakat pedesaan. Data dikumpulkan melalui teknik purposive sampling dari 10 narasumber. Metode analisis yang digunakan adalah SWOT. Hasil penelitian menghasilkan beberapa strategi seperti penguatan promosi digital, pengembangan paket wisata terintegrasi, diversifikasi produk, penguatan kelembagaan, peningkatan SDM, serta mitigasi risiko dan ancaman terhadap budidaya kopi.
Resilient MSMEs in the digital era: managing environmental uncertainty through dynamic capabilities Ahsin Kusuma Mawardi, Ahmad; Farida, Lilik; Endhiarto, Tatok; Tria Apriliana
BISMA (Bisnis dan Manajemen) Vol. 18 No. 1 (2025)
Publisher : Universitas Negeri Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/bisma.v18n1.p131-158

Abstract

Business resilience is crucial for MSMEs to face post-pandemic challenges such as regulatory changes and economic fluctuations. Dynamic capabilities and digital transformation enable adaptation and innovation, enhancing competitiveness and sustainability, although there is still a lack of in-depth research on this relationship. This study aims to analyse the influence of environmental uncertainty on business resilience and MSME performance with dynamic capabilities and digital transformation as mediators, as well as business age as a moderating variable. This study uses primary data distributed through questionnaires with purposive sampling to 210 respondents who are MSMEs in Indonesia. Data analysis was conducted using SEM-PLS. The results of the analysis show that environmental uncertainty significantly affects dynamic capabilities, digital transformation, and business resilience, with positive coefficients for all three and a p-value below 0.05. Dynamic capabilities also have a positive impact on digital transformation and business resilience. However, dynamic capabilities do not have a significant effect on MSME performance. Both digital transformation and business resilience have a positive effect on MSME performance. In addition, dynamic capabilities moderate the influence of environmental uncertainty on digital transformation, while uncertainty through dynamic capabilities and digital transformation has a positive impact on business resilience and MSME performance. Business age does not moderate the influence of dynamic capabilities on business resilience.
Co-Authors Agustinus Waluyo, Donny Amanda, Yusfitta Lilik Farida Moch. Shulthoni, Moch. Sundari, Sri Tanti Kustiari Tatok Endhiarto Tria Apriliana Wachisbu, Devi Ryana