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All Journal Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (JANAYU) Media Bina Ilmiah
Inanda Shinta Anugrahani
Unknown Affiliation
Religion Humanities Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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ADVANTAGE OR TROUBLEMAKER: A PHENOMENOLOGICAL STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMES) OWNER RESPONSE TOWARD ACCOUNTING AND REPORTING Fitri Purnamasari; Muhammad, Muhammad; Ferby Mutia Edwy; Inanda Shinta Anugrahani
Media Bina Ilmiah Vol. 20 No. 3: Oktober 2025
Publisher : LPSDI Bina Patria

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Abstract

This study is motivated by the phenomenon that businesses classified as Micro, Small, and Medium Enterprises (MSMEs) often ignore one important aspect of business, namely financial reports. This study aims to capture the relationship between business owners' understanding of accounting and the preparation of financial reports. To interpret and re-understand the relationship between accounting understanding and accounting practices, phenomenology is used as a research methodology. The phenomenological method is considered capable of exploring the awareness and knowledge of business owners in terms of accounting and accounting practices. From this study, it was found that the level of accounting understanding has implications for the practice of preparing financial reports. In addition, other factors such as resources such as time, personnel, and costs also affect the practice of preparing financial reports in the context of this study.
Peningkatan Efektivitas Produksi UMKM Desa Jatisari melalui Edukasi Tata Kelola Persediaan dan Pelaporan Keuangan Fitri Purnamasari; Inanda Shinta Anugrahani; Muhammad; Safira Rusyda Azizah; Inur Farida; Awalia Rahma Diana
Jurnal Pengabdian dan Peningkatan Mutu Masyarakat (Janayu) Vol. 7 No. 2 (2026): Jurnal Pengabdian dan Peningkatan Mutu Masyarakat
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/janayu.v7i2.42648

Abstract

Purpose – This community service activity was carried out with the aim of increasing the effectiveness of production and professionalism of Micro, Small and Medium Enterprises (MSMEs) in Jatisari Village, Tajinan District, Malang Regency. Design/methodology/approach – The program is implemented through educational and mentoring activities covering three main aspects: inventory management and strategies for determining the right target market. The community service team conducts a needs analysis through interviews with village officials and MSMEs, then provides education, learning modules, and entrepreneurial tips to improve production effectiveness and competitiveness. Findings – The results of the activity showed an increase in participants' understanding of the importance of inventory recording systems and production planning, although there are still challenges in implementing digital technology. Originality/value – This program is a concrete step in supporting village economic independence by increasing the capacity of local business actors, especially in Malang Regency.
Co-Authors Awalia Rahma Diana Ferby Mutia Edwy Fitri Purnamasari Inur Farida Muhammad Muhammad Muhammad Safira Rusyda Azizah