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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
PEMBERDAYAAN UMKM PENJUAL NASI GORENG "NASI GORENG BENNY" MELALUI STRATEGI BRANDING VISUAL DAN PEMASARAN DIGITAL Benny Cuaca; Bambang Widjanarko Susilo; Edy Susanto; Zarah Dinul Khaq; Galuh Aninditiyah; Ayu Miranti Kusumaningrum; Rezky Eko Prasetyo; Febryantahanuji Febryantahanuji
JURNAL AKADEMIK PENGABDIAN MASYARAKAT Vol. 4 No. 2 (2026): Maret
Publisher : CV. KAMPUS AKADEMIK PUBLISING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61722/japm.v4i2.8429

Abstract

The Student Creativity Program (PKM) is carried out to help improve the quality and competitiveness of MSMEs selling fried rice through an educational approach and the development of digital marketing strategies. The program integrates three main aspects: hygiene education, strengthening visual brand identity, and implementation of digital marketing strategies. The implementation method uses the Participatory Action Research (PAR) approach which includes field observation, hygiene training, business visual identity design, and promotional assistance through social media. The results of the program showed a significant increase in the number of customers (35% average), daily sales, and the level of public awareness of the brand. The implementation of hygiene standards also increases consumer confidence. This program proves that structured assistance can accelerate the growth of culinary MSMEs and is expected to be a reference for empowering similar MSMEs in urban areas.
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.