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All Journal Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Journal of International Conference Proceedings Economics and Business Journal
Halim, Ade Imam Muttaqien
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Nursing

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The Pattern of Financial Management and Challenges Faced by Digital Startups in Indonesia: an Accounting and Financial Technology Perspective Halim, Ade Imam Muttaqien; Muhammad, A Fadel; Nitswat, Nurhaliza; Ardi, Nur Astiana Hidayat
Economics and Business Journal (ECBIS) Vol. 3 No. 4 (2025): May
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i4.215

Abstract

This research aims to explore the financial management patterns applied by digital startups in Indonesia, along with the challenges and solutions faced by their founders in managing their finances. The study uses a qualitative approach with case studies to gather data through in-depth interviews, observations, and analysis of financial documents from digital startups operating in Indonesia. The findings reveal that ineffective cash flow management, dependence on external funding, and a lack of strategic financial management understanding are some of the primary challenges faced by these startups. The study emphasizes the importance of adopting efficient financial practices, including utilizing financial technology to improve cash flow management and reduce dependency on external capital. Additionally, it underscores the need for startup founders to build a competent finance team to ensure sustainable growth. This research contributes to the understanding of financial management in the context of digital startups in Indonesia and provides insights on overcoming financial challenges to strengthen the startup ecosystem
Penguatan Literasi Perpajakan UMKM melalui Pendampingan Terpadu di Kota Kendari Hasnita, Nita; Limbong, Diamond; Sari, Wa Ode Irma; Halim, Ade Imam Muttaqien; Bunduwula, Intan Aprilianiswah; Isnaeni, Sindy Ade Diandra; Watulingas, Glorincia Jacqueline; Ramadhani, Aqiqah Nurizqiqah
Abdimas Galuh Vol 8, No 1 (2026): Maret 2026
Publisher : Universitas Galuh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25157/ag.v8i1.23445

Abstract

Rendahnya literasi perpajakan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) menjadi salah satu kendala dalam meningkatkan kepatuhan dan keberlanjutan usaha. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk memperkuat literasi perpajakan UMKM di Kota Kendari melalui pendekatan pendampingan terpadu. Metode pelaksanaan meliputi sosialisasi, penyampaian materi, serta pendampingan praktik secara intensif. Pengumpulan data dilakukan melalui kuesioner pre-test dan post-test menggunakan skala Likert 1–5 serta instrumen evaluasi kegiatan. Subjek kegiatan terdiri atas 31 pelaku UMKM dari berbagai sektor usaha. Hasil menunjukkan peningkatan nilai rata-rata literasi perpajakan dari ±1,8 pada pre-test menjadi ±4,5 pada post-test, yang mengindikasikan perubahan tingkat pemahaman dari kategori rendah menjadi baik hingga sangat baik. Selain itu, evaluasi kegiatan menunjukkan tingkat kepuasan peserta yang tinggi dengan nilai rata-rata sebesar 4,7, khususnya pada aspek kejelasan materi, kompetensi narasumber, dan efektivitas pendampingan praktik. Temuan ini mengindikasikan bahwa pendekatan pendampingan terpadu efektif dalam meningkatkan pemahaman dan kesiapan pelaku UMKM dalam memenuhi kewajiban perpajakan. Oleh karena itu, kegiatan serupa direkomendasikan untuk dilaksanakan secara berkelanjutan dengan penekanan pada pendampingan pelaporan SPT dan pemanfaatan aplikasi perpajakan digital guna mendukung peningkatan kepatuhan pajak UMKM secara mandiri.
Analysis Of The Quality of Human Resources in Preventing Fraud in The Management of Funds in Tondonggito Village, Southeast Wawonii District, Konawe Islands Regency Yuana, Indira; Sabilalo, Mahmudin A.; Arqam, Muhammad; Halim, Ade Imam Muttaqien
Journal of International Conference Proceedings Vol 8, No 7 (2025): 2025 Bali ICPM Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v8i7.4502

Abstract

This study aims to find out and analyze the quality of human resources in preventing fraud in village fund managers in Tondonggito Village, Southeast Wawonii District, Konawe Islands Regency. This study uses a descriptive qualitative approach to primary data and secondary data, while the analysis units in this study are 5 people consisting of village heads, village treasurers, village secretaries and 2 community members. Techniques for data collection in research are observation, interviews and documentation. The results of the research conducted The intellectual ability of the village apparatus is still lacking and there is still a lot that needs to be improved, especially in the field of technology, but with cooperation and a good mindset makes the work done by the village apparatus completed on time.  Words and Deeds.The quality of human resources in Tondonggito Village,Southeast Wawonii District, Konawe Islands Regency in preventing fraud in village fund management cannot be said to have good quality human resources to prevent fraud in village fund management
Co-Authors Ardi, Nur Astiana Hidayat Arqam, Muhammad Bunduwula, Intan Aprilianiswah Hasnita, Nita Isnaeni, Sindy Ade Diandra Limbong, Diamond Muhammad, A Fadel Nitswat, Nurhaliza Ramadhani, Aqiqah Nurizqiqah Sabilalo, Mahmudin A. Sari, Wa Ode Irma Watulingas, Glorincia Jacqueline Yuana, Indira