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All Journal Society: Jurnal Pengabdian Masyarakat Jurnal Nusa Akuntansi
Edy Sukarno
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Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Financial Optimization for MSMEs through Receivables and Financial Reporting Training at Djack Auto Car Stepani Sisca Wulandari; Akbar, Taufiq; Edy Sukarno; Salsabila Ramadini; Yumeizy Syahputra
Society : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 (2025): November
Publisher : Edumedia Solution

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55824/bbxkdt38

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are vital to Indonesia’s economy but often struggle with financial management, including ineffective receivables recording, limited digital system usage, and basic financial reporting. This community service program aimed to strengthen the managerial and financial capacity of Djack Auto Car, a microenterprise in the automotive service sector, through training, system implementation guidance, and continuous evaluation. Key interventions included soft collection strategies, structured financial recording, and basic taxation, supported by practical modules, templates, and dashboards. Pre-test results showed limited knowledge, with average scores of 57.1 for soft collection and 60 for financial and taxation topics. Post-test results demonstrated substantial improvement, increasing to 82.1 and 83.2, respectively. Field observations indicated that the partner began applying systematic receivables management, conducting timely collections, preparing periodic financial reports, and practicing prudent credit risk management. The program enhanced operational efficiency, data-driven decision-making, and awareness of proper business reporting and tax obligations. Recommendations include sustaining and optimizing the implemented systems, conducting regular financial monitoring, offering advanced financial tools training, and fostering business networks to support long-term, sustainable growth.
PENERAPAN GOOD CORPORATE GOVERNANCE BERBASIS FILOSOFI HAMEMAYU HAYUNING BAWANA SEBAGAI SOLUSI PENGUATAN TATA KELOLA PERUSAHAAN Wanda Dwi Ramadhan; Edy Sukarno
Jurnal Nusa Akuntansi Vol. 3 No. 2 (2026): Jurnal Nusa Akuntansi Volume 3 Nomor 2 Mei Tahun 2026
Publisher : Publika Citra Media

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62237/jna.v3i2.404

Abstract

This study examines the integration of Good Corporate Governance (GCG) principles with the local philosophy of Hamemayu Hayuning Bawana as an alternative approach to strengthening corporate governance in Indonesia. This philosophy emphasizes the balance between human values, environmental sustainability, and moral responsibility, which conceptually aligns with core GCG principles such as transparency, accountability, responsibility, independence, and fairness. Using a qualitative case study approach in a manufacturing company in Gresik, this research explores how local cultural values are embedded in governance practices. Data were collected through semi-structured interviews and analyzed using thematic analysis. The findings reveal that the integration of Hamemayu Hayuning Bawana contributes to strengthening governance practices, particularly in enhancing ethical awareness, social responsibility, and stakeholder relationships. However, the study also identifies gaps between formal governance mechanisms and their practical implementation, especially in aspects of accountability, fairness, and independence. Furthermore, the results indicate that the incorporation of local cultural values provides a contextual governance approach that supports organizational sustainability, yet faces challenges in adapting to modern business dynamics driven by globalization and technological change. This study contributes to the literature by offering a culturally grounded perspective on GCG and highlighting the importance of aligning formal governance systems with local ethical values. Practical implications are provided for organizations seeking to develop more inclusive, transparent, and sustainable governance systems.
Co-Authors Salsabila Ramadini Stepani Sisca Wulandari Taufiq Akbar Wanda Dwi Ramadhan Yumeizy Syahputra