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All Journal Jurnal Ilmiah Satyagraha El-Mujtama: Jurnal Pengabdian Masyarakat
Octaviana, Vinna
Unknown Affiliation
Religion Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Kegiatan Pengabdian kepada Masyarakat Penyuluhan Kewirausahaan untuk Pemula pada Pondok Pesantren Hidayatul Fatir, Kampung Ciherang RT 02, RW 04 Desa Maja, Kabupaten Lebak, Provinsi Banten Damawati, Intan; Octaviana, Vinna; Suharto, Suharto
El-Mujtama: Jurnal Pengabdian Masyarakat  Vol. 5 No. 4 (2025): El-Mujtama: Jurnal Pengabdian Masyarakat 
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmujtama.v5i4.8483

Abstract

Community empowerment is one of the indicators that need to be fostered in an effort to improve and support the acceleration program for the development of village independence. The purpose of this activity is for UMKM actors who can develop their businesses and become elements of success in supporting community independence. The partners themselves are the community of the Hidayatul Fatir Islamic Boarding School, Ciherang Village RT.02, RW 04 Maja Village, Lebak Regency, Banten Province. The implementation of this service itself will involve the Head of the Lebak Regency Village and staff, lecturers at STIE Widya Persada, and students of STIE Widya Persada. The service partners are UMKM in Ciherang Village RT.02, RW 04 Maja Village, Lebak Regency, Banten Province. The number involved is 13 people, the data collection technique used in this study is the Socialization method, interviews, and documentation and evaluation using a questionnaire. Overall, the percentage of partner understanding is 80% or equivalent to 10 Partners. The results achieved are an increase in the professionalism of UMKM actors which has an impact on increasing community income.
IMPLEMENTASI PRINSIP DASAR AKUNTANSI PADA LAPORAN KEUANGAN USAHA MIKRO, KECIL DAN MENENGAH(UMKM) DI KELURAHAN PELA MAMPANG Intan Damawati; Octaviana, Vinna; Suharto
Jurnal Ilmiah Satyagraha Vol. 8 No. 2 (2025): Jurnal Ilmiah Satyagraha
Publisher : Universitas Mahendradatta

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Abstract

It is undeniable that the presence of MSMEs has a positive impact on the people's economy. Of course, with this positive impact, MSME actors must be aware of the importance of implementing an accounting system in running their business. This article wants to discuss the extent to which the application of the accounting recording system is carried out by MSME actors in Pela Mampang Village. This article uses accounting theory or concepts. This article also uses a qualitative research method with data collection techniques from primary sources by interviewing several MSME actors at the research location and secondary from books and journals. This article concludes that there are still many MSME actors in Pela Mampang Village who do not realize or understand the importance of an accounting recording system in running their business. They only do simple recording. There are several obstacles faced by them, including limited understanding, the accounting recording system is considered complicated and unimportant, the low level of education of MSME actors, and no initiative to take part in recording training according to accounting standards.  
Co-Authors Damawati, Intan Intan Damawati SUHARTO Suharto Suharto