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All Journal Jurnal Mirai Management Jurnal Riset Akuntansi dan Bisnis Indonesia Jurnal Pengabdian Masyarakat dan Riset Pendidikan Jurnal Media Akademik (JMA)
Kurniawan Harminsyah Baharuddin
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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ADAPTING HR DIGITALIZATION STRATEGIES IN TANAH LAUT’S MSMES AMID THE FOURTH INDUSTRIAL REVOLUTION Khalid Al Hadring Smith; Annisa Sari; Nur Fadillah Suprayitno; Kurniawan Harminsyah Baharuddin
Jurnal Media Akademik (JMA) Vol. 3 No. 8 (2025): JURNAL MEDIA AKADEMIK Edisi Agustus
Publisher : PT. Media Akademik Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62281/1fdc7t73

Abstract

This study aims to examine the adaptation strategies of human resource (HR) digitalization in micro, small, and medium enterprises (MSMEs) in Tanah Laut Regency in response to the challenges of the Industrial Revolution 4.0. The research method employed is a literature review from various relevant scholarly sources that capture the real conditions of MSMEs in Tanah Laut. The findings indicate that the main challenges faced by MSME actors include low digital literacy, limited technological infrastructure, and resistance to change. Nevertheless, digital adaptation has begun through HR training, utilization of digital platforms, and support from local government policies. This analysis is reinforced by the application of technology adaptation theories such as the Technology Acceptance Model (TAM), Diffusion of Innovations (DOI), and the Unified Theory of Acceptance and Use of Technology (UTAUT). The study highlights the critical importance of synergy between human resource capacity building, digital infrastructure development, and adaptive regulations in promoting sustainable digital transformation in the MSME sector.
Meta-Analisis Faktor Pendorong dan Penghambat Adopsi Teknologi UMKM di Tanah Laut Smith, Khalid Al Hadring; Kurniawan, Ardi; Yuswanita, Lativa; Baharuddin, Kurniawan Harminsyah
Jurnal Mirai Management Vol 10, No 2 (2025)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v10i2.10073

Abstract

Transformasi digital menjadi kunci peningkatan daya saing usaha mikro, kecil, dan menengah (UMKM) di era Revolusi Industri 4.0. Penelitian ini bertujuan mengidentifikasi faktor pendorong dan penghambat adopsi teknologi pada UMKM di Indonesia dengan fokus kontekstual pada Kabupaten Tanah Laut, Kalimantan Selatan. Metode yang digunakan adalah systematic literature review (SLR) dan meta-analysis terhadap 35 artikel ilmiah, laporan BPS, serta dokumen kebijakan terkait digitalisasi UMKM pada periode 2014–2025. Analisis dilakukan melalui content analysis dan thematic coding berdasarkan kerangka teori Technology Acceptance Model (TAM), Diffusion of Innovations (DOI), dan Unified Theory of Acceptance and Use of Technology (UTAUT). Hasil penelitian menunjukkan bahwa faktor pendorong adopsi teknologi meliputi persepsi kemudahan dan kegunaan teknologi, dukungan kebijakan pemerintah, ketersediaan infrastruktur digital, serta pengaruh sosial dan jejaring bisnis. Faktor penghambat mencakup rendahnya literasi digital, keterbatasan biaya, infrastruktur internet yang belum merata, dan resistensi terhadap perubahan. Analisis kontekstual Tanah Laut memperlihatkan peran pemerintah lokal yang dominan melalui program pelatihan dan fasilitasi modal, namun hambatan infrastruktur dan literasi digital masih menjadi tantangan utama. Penelitian ini merekomendasikan peningkatan literasi digital berbasis komunitas, pengembangan infrastruktur internet di desa produktif, insentif fiskal untuk early adopter, serta penguatan kolaborasi triple helix guna membangun ekosistem inovasi. Temuan ini diharapkan menjadi referensi akademis dan masukan kebijakan dalam mempercepat transformasi digital UMKM di daerah semi-periferal. Kata kunci: UMKM, Adopsi Teknologi, Digitalisasi, Meta-Analisis, Literasi Digital.
Peningkatan Pengendalian Manajemen, Kepatuhan Perpajakan, dan Literasi Keuangan untuk Keberlanjutan Bumdes Desa Guntung Besar: Penelitian Baharuddin, Kurniawan Harminsyah; Khalid Al Hadring Smith; Haris Reza Fathony; Lativa Yuswanita; Titik Wijayati
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3270

Abstract

The management of Village-Owned Enterprises (Bumdes) in Guntung Besar Village faces challenges related to management control and tax compliance, which impact the economic sustainability of the village. Therefore, this community service aims to improve management control and tax compliance in Bumdes through training and socialization on effective management control models and tax obligations such as Corporate Income Tax (PPh Badan) and Value Added Tax (VAT). The implementation of this service was carried out using an interactive training approach, direct mentoring, and simulations. The results show an increase in the understanding of Bumdes managers regarding financial management and tax obligations, which contributes to enhanced transparency and operational accountability. Furthermore, a better understanding of tax obligations encourages Bumdes managers to comply more effectively with applicable tax regulations, thus improving the credibility and sustainability of Bumdes. This community service is expected to serve as a model for other villages in improving the efficient, transparent, and regulation-compliant management of Bumdes.
PENERAPAN MANAJEMEN RISIKO PADA PENGELOLAAN PROPERTY SYARIAH : Studi Pada PT. Granada Property Syariah Kab. Konawe Selatan Provinsi Sulawesi Tenggara Baharuddin, Kurniawan Harminsyah; Suprayitno, Nur Fadillah; Sari, Annisa; Trimuliani, Diva
Jurnal Riset Akuntansi dan Bisnis Indonesia STIE Widya Wiwaha Vol 5 No 4 (2025): Jurnal Riset Akuntansi dan Bisnis Indonesia
Publisher : Sekolah Tinggi Ilmu Ekonomi Widya Wiwaha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32477/jrabi.v5i4.1254

Abstract

This study aims to examine the implementation of risk management in the management of sharia-compliant property at PT Granada Property Syariah in South Konawe Regency, Southeast Sulawesi Province. The focus of the study is directed at how the company identifies, manages, and anticipates various forms of risk without the involvement of banking institutions, in accordance with the principles of Islamic muamalah which reject usury. This study uses a qualitative method with an interpretive case study approach, which aims to explore in-depth the mechanisms and strategies of risk management from a social and religious perspective. The results show that Granada Property Syariah implements three main transaction forms: cash sales, soft cash sales, and sharia-compliant credit sales. The success of the implemented risk management system is supported by the principles of transparency, fairness, and trustworthiness. This study contributes to strengthening the concept of sharia-compliant risk management by providing empirical evidence of the implementation of non-bank systems in the property business. In addition, the results emphasize the importance of risk management based on Islamic values ​​to maintain business continuity and strengthen public trust in sharia-compliant economic practices.
Co-Authors Annisa Sari Ardi Kurniawan Haris Reza Fathony Lativa Yuswanita Nur Fadillah Suprayitno Sari, Annisa Smith, Khalid Al Hadring Suprayitno, Nur Fadillah Titik Wijayati Trimuliani, Diva Yuswanita, Lativa