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All Journal Community: Jurnal Pengabdian Pada Masyarakat Jurnal Ilmiah Ekonomi dan Manajemen Harmoni Sosial : Jurnal Pengabdian Dan Solidaritas Masyarakat Akuntansi Pajak dan Kebijakan Ekonomi Digital Inovbiz : Jurnal Inovasi Bisnis
Benny Cuaca
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Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Health Professions Languange, Linguistic, Communication & Media Social Sciences Other

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Pemberdayaan UMKM Pedagang Sate Ayam di Mall Taman Anggrek melalui Program Pembinaan Terstruktur Benny Cuaca; Bambang Widjanarko Susilo; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji
Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat Vol. 2 No. 3 (2025): Juli : Harmoni Sosial : Jurnal Pengabdian dan Solidaritas Masyarakat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62383/harmoni.v2i3.1918

Abstract

This community service activity aimed to provide guidance and capacity building for micro, small, and medium enterprises (MSMEs), specifically chicken satay vendors operating in the parking area of Taman Anggrek Mall, Jakarta. These culinary MSMEs have strong potential due to their strategic location, which attracts high foot traffic. However, many of these business owners still face challenges in managing and developing their businesses, particularly in terms of managerial skills, financial record-keeping, and marketing strategies. Therefore, this program was designed to enhance their business competitiveness by improving their managerial abilities, introducing simple bookkeeping practices, and promoting the use of digital platforms for marketing. The implementation of the program began with an initial observation to identify the specific needs and challenges faced by the MSME actors. This was followed by interactive training sessions covering topics such as the importance of basic financial management, how to create simple financial reports, and effective yet low-cost digital marketing strategies. In addition to the training, the team also provided intensive one-on-one mentoring to ensure that participants could apply the materials in their daily business operations. The outcomes of the program showed positive developments. The MSME participants began to recognize the importance of keeping financial records as a basis for making business decisions. They were also able to identify internal management issues such as inventory control and business planning. In terms of marketing, most of the vendors have started using digital platforms like WhatsApp Business and Instagram to promote their products, allowing them to reach a wider audience.It is expected that this community engagement initiative will continue and serve as a model for similar training programs targeting culinary MSMEs in other busy urban areas. Such efforts are essential to developing more independent, professional, and competitive MSMEs in the digital era.
Analisa Tren dalam Mengevaluasi Kinerja Rasio Keuangan Pt. Gudang Garam Tbk (GGRM) Selama Periode 2020-2023 Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Ayu Miranti Kusumaningrum; Galuh Aninditiyah; Rezky Eko Prasetyo; Zahra Dinul Khaq; Vivi Kumalasari Subroto; Febryantahanuji Febryantahanuji; Sri Wahyuning
Akuntansi Pajak dan Kebijakan Ekonomi Digital Vol. 2 No. 3 (2025): Akuntansi Pajak dan Kebijakan Ekonomi Digital
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/apke.v2i3.1417

Abstract

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.
Pendampingan Implementasi Pelaporan Keuangan SAK ETAP Di Koperasi Inti Dana Semarang Ayu Miranti Kusumaningrum; Bambang Widjanarko Susilo; Edy Susanto; Galuh Aninditiyah; Zarah Dinul Khaq; Vivi Kumalasari Subroto; Nanik Qosidah; Benny Cuaca
Community : Jurnal Pengabdian Pada Masyarakat Vol. 4 No. 3 (2024): November : Jurnal Pengabdian Pada Masyarakat
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi - Studi Ekonomi Modern

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/z54jy240

Abstract

Savings and loan cooperatives play an important role in strengthening the community's economy, especially in the micro and small sectors. However, many cooperatives face various challenges related to proper financial management and recording. Limited human resources and lack of understanding of relevant accounting standards are the main obstacles. This community service aims to increase understanding and application of SAK ETAP (Financial Accounting Standards for Entities Without Public Accountability) in the Koperasi Simpan Pinjam (KSP) Inti Dana Semarang.  The methods used include training, mentoring, and evaluation of the implementation of  SAK ETAP. The results of this program show an improvement in the quality of financial reports and transparency in cooperative management. This initiative has a positive impact on member trust and the sustainability of cooperative businesses
Pengaruh Literasi Keuangan dan Inklusi Keuangan Terhadap Keputusan Investasi Reksadana: Studi Kasus Pada Mahasiswa S1-Akuntansi Universitas STEKOM Bambang Widjanarko Susilo; Benny Cuaca; Edy Susanto; Zarah Dinul Khaq; Galuh Aninditiyah; Ayu Miranti Kusumaningrum; Rezky Eko Prasetyo; Febryantahanuji Febryantahanuji
JURNAL ILMIAH EKONOMI DAN MANAJEMEN Vol. 4 No. 2 (2026): Februari
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/jiem.v4i2.8735

Abstract

This study analyzes the influence of financial literacy and financial inclusion on mutual fund investment decisions at issuer brokers using Partial Least Squares Structural Equation Modeling (PLS-SEM). The sample consisted of 100 S1 Management students who actively invested in mutual funds through issuer brokers. Data was collected through an online questionnaire with 24 measurement indicators that have been tested for validity and reliability. The results of the PLS-SEM analysis showed that financial literacy had a positive and significant effect on mutual fund investment decisions (β = 0.501; t = 7.724; p < 0.001). Financial inclusion also had a positive and significant effect (β = 0.414; t = 6.194; p < 0.001). The R² value for the investment decision variable is 0.608, indicating that 60.8% of the variation in investment decision can be explained by both exogenous variables. Outer loading of all indicators was above 0.70 with Average Variance Extracted (AVE) > 0.50 and Composite Reliability (CR) > 0.70, meeting the criteria of convergent validity and reliability. These findings affirm the importance of improving financial literacy and financial inclusion to encourage the quality of mutual fund investment decisions among students.
Digital Financial Transactions Using QRIS Reviewed From The Legal Aspects Fridayani; Benny Cuaca
Inovbiz: Jurnal Inovasi Bisnis Vol 13 No 1 (2025)
Publisher : P3M Politeknik Negeri Bengkalis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35314/inovbiz.v13.i1.1894

Abstract

One sector that is experiencing changes in the current digital era is the financial sector, where payment transactions are starting to be carried out through digital systems, some of which use the QRIS system. Payment transactions via QRIS can speed up transactions and reduce operational costs, especially for commercial players. However, the use of QRIS has clearly given rise to what is called digital crime, which can harm users (QRIS consumers) by destroying the QR code and "undoing" the actions carried out by the perpetrator. This research uses qualitative research with data collection techniques through library research which is analyzed qualitatively. The results of the first research concluded that legal protection for QRIS users based on current regulations includes PJSP having valid legal status, PJSP must create a financial innovation ecosystem with good digital credentials in the financial services sector and be registered with the Financial Services Authority. OJK and QRIS users (consumers) enjoy rights based on the provisions of the Consumer Protection Law and the ITE Law. Second, the legal consequences of misusing consumer data in digital transactions using QRIS make the perpetrator liable for professional misconduct. For losses incurred, QRIS users can file a civil lawsuit or compensation through PJSP, as stipulated in Article 12, paragraph 1, Law no. 27, 2022 on personal data protection.  
Co-Authors Ayu Miranti Kusumaningrum Bambang Widjanarko Susilo Edy Susanto Febryantahanuji Febryantahanuji Fridayani Galuh Aninditiyah Nanik Qosidah Rezky Eko Prasetyo Vivi Kumalasari, Vivi Zahra Dinul Khaq Zarah Dinul Khaq