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All Journal Jurnal Kewirausahaan dan Inovasi Innovative Business Management Journal
Concesa, Maria
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Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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Pemanfaatan Sampah Plastik UMKM Sebagai Media Kolase Kreatif Untuk Meningkatan Kesadaran Lingkungan Pada Anak Usia Dini Syaputra, Erpan; Novita, Meta; Concesa, Maria; Jefriansyah, Moehammad; Azhari, Nirman; Yanto, Yanto; Susena, Karona Cahya; Abi, Yudi Irawan
Jurnal Kewirausahaan & Inovasi Vol. 3 No. 1 (2025): Agustus
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jkwi.v3i1.847

Abstract

This study aims to analyze the effectiveness of utilizing plastic waste from Micro, Small, and Medium Enterprises (MSMEs) as a creative collage medium to increase environmental awareness among early childhood students. Using a quantitative quasi-experimental method with a pretest-posttest control group design, this research involved 8 children aged 5–12 years from two early childhood education institutions in Bengkulu. The experimental group received environmental education using creative collages made from MSME plastic waste, while the control group used conventional media. Data were collected using an environmental awareness scale and analyzed using paired and independent t-tests. The results showed a significant increase in the environmental awareness scores of the experimental group compared to the control group (p < 0.05). This study concludes that integrating recycled materials from MSME plastic waste into creative learning activities significantly enhances environmental consciousness among young children.
Analysis Of Merchandise Inventory Accounting At Mini Market Sirajudin, Bintuhan, Kaur Regency Concesa, Maria; Hidayah, Nenden Restu; Subhi, Ramadan
Innovative Business Management Journal Vol. 2 No. 1 (2025): Oktober
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/ibm.v2i1.400

Abstract

Sirajudin Mini Market is a retail business inBintuhan, Kaur Regency, which sells various basic necessities for the community, wheremerchandise inventory is a major asset that affectssmooth operations and business profits. However, inventory recording atthis minimarket is still done in a simple manner and does not fully comply withapplicable accounting standards. This study aims to determine the application ofmerchandise inventory accounting at Sirajudin Mini Market and its conformitywith accounting theory and Financial Accounting Standards for Micro, Small, andMedium Entities. This study uses a descriptive comparative qualitative approachwith data collection techniques through interviews, observation, anddocumentation. The analysis was conducted by comparing the conditions in the field with Mulyadi's (2016) theory, which covers six main aspects, namely recording the costof finished goods sold, purchases, purchase returns, warehouse goods requests andexpenses, goods returns, and physical inventory calculations. The results of the study show that stock controlhas been carried out through warehouse cards and routine physical checks, buttransaction recording has not been carried out through a general journal and has not beencomputerized, so there is still a risk of errors. Therefore,it is recommended that Sirajudin Mini Market start using an inventory recording applicationsuch as Zahir so that the recording process becomes more accurate, efficient,and easier to control.
Co-Authors Abi, Yudi Irawan Azhari, Nirman Hidayah, Nenden Restu Jefriansyah, Moehammad Karona Cahya Susena, Karona Cahya Novita, Meta Subhi, Ramadan Syaputra, Erpan YANTO YANTO