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All Journal Jurnal Proaksi Journal of Creative Power and Ambition (JCPA) Jurnal Pengabdian Masyarakat Multidisiplin Sawala Cendekia: Jurnal Peneiltian Multidisiplin
Ebah Suaebah
Universitas Linggabuana PGRI Sukabumi
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences Other

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SOSIALISASI DIGITAL MARKETING DAN LITERASI KEUANGAN BAGI PELAKU UMKM DI KELURAHAN CIPANENGAH Ebah Suaebah
HARUPAT: Jurnal Pengabdian Masyarakat Multidisiplin Vol. 1 No. 1 (2025): Mei
Publisher : PT. ABIG RIZKY PUBLISHER

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Abstract

One of the factors causing low competitiveness of MSMEs is the limitations of business actors in marketing aspects and minimal knowledge about financial literacy. To overcome this, this community service activity aims to introduce MSME products to a wider market, increase competitiveness through the use of digital marketing strategies, and provide education on effective financial management. The approach used in this activity includes socialization, training, and direct assistance to MSME actors in the Cipanengah Village area, Lembursitu District, Sukabumi City. For approximately one month, various activities were carried out in a structured manner. The results of the activities showed that MSME actors began to understand the basic concepts of digital marketing and were able to utilize the internet as a marketing tool. This skill improvement is expected to expand the market reach of partners and strengthen their competitiveness as micro, small, and medium business actors
PENERAPAN FULL COSTING UNTUK EFISIENSI BIAYA DAN DAYA SAING UMKM Tuti Setiatin; Niken Safitri; Ebah Suaebah
Sawala Cendikia : Jurnal Penelitian Multidisiplin Vol. 1 No. 1 (2025): Maret
Publisher : PT. ABIG RIZKY PUBLISHER

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Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy. However, many MSMEs, including Tiktak Kencur Nenk Tasya, still face challenges in financial management and the implementation of proper accounting practices, particularly in recording production costs. Previously, the cost recording at this MSME only covered daily raw material expenses, neglecting overhead costs and indirect labor, which resulted in inaccuracies in calculating the Cost of Goods Manufactured (COGM). This inaccuracy can affect pricing decisions, profit margins, and competitiveness. This research aims to design an effective cost recording system and determine the optimal COGM for Tiktak Kencur Nenk Tasya MSME. The full costing method is applied, as it is recognized for providing more accurate accounting by clearly classifying production costs. This study adopts a descriptive quantitative approach with a case study method, collecting data through observation, interviews, and documentation. The results of the COGM calculation using the full costing method for January 2025 show a total finished goods production cost of IDR 160,080,000 for 12,000 kg of products, resulting in a unit cost of approximately IDR 13,340.7. The estimated cost of work-in-process at the end of the period is IDR 6,489,000, bringing the total production cost for that month to IDR 166,569,000. Accurate implementation of COGM is expected to assist MSMEs in planning, financial management, improving competitiveness, and operational efficiency.
PENINGKATAN KAPASITAS PENGELOLAAN KEUANGAN UMKM MELALUI IMPLEMENTASI AKUNTANSI SEDERHANA Tuti setiatin; Ebah Suaebah; Muhammad Zaky
HARUPAT: Jurnal Pengabdian Masyarakat Multidisiplin Vol. 2 No. 1 (2026): Mei
Publisher : PT. ABIG RIZKY PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61492/harupat.v2i1.90

Abstract

Micro, Small, and Medium Enterprises (MSMEs) serve as a strategic backbone for Indonesia’s national economy; however, they frequently face structural challenges, most notably low financial management capacity and literacy,. Many MSME owners lack systematic bookkeeping practices and often conflate personal and business finances, which subsequently restricts their access to formal financing and hinders business sustainability. This community service initiative aims to strengthen MSME financial management capacity through the implementation of simplified and practical accounting methods. The program utilized a systematic and participatory methodology, conducted on January 24, 2026, which included three primary phases: preparation (needs identification), implementation (interactive training, discussions, and simulations), and evaluation (pre-test and post-test assessments). Results indicate a significant improvement in both the theoretical knowledge and practical skills of participants, particularly regarding daily transaction recording, the preparation of simplified profit and loss statements, and the segregation of business and personal cash flows. Despite challenges such as varying levels of participant comprehension and limited training time, the program proved effective in enhancing financial literacy,. In conclusion, the implementation of simplified accounting empowers MSMEs to accurately monitor their financial health, thereby supporting informed decision-making and long-term business competitiveness. To ensure the permanence of these improvements, continuous mentoring and periodic assistance are recommended.
PENGUATAN LITERASI DIGITAL SISWA SMK DALAM MENYIAPKAN GENERASI WIRAUSAHA DI ERA VUCA (STUDI PENGABDIAN DI SMK PENGUJI SUKABUMI) Niken Safitri; Eva Fathussya'adah; Ebah Suaebah
HARUPAT: Jurnal Pengabdian Masyarakat Multidisiplin Vol. 1 No. 2 (2025): November
Publisher : PT. ABIG RIZKY PUBLISHER

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Abstract

The rapid development of digital technology and the dynamics of the VUCA era (Volatility, Uncertainty, Complexity, and Ambiguity) require young generations, particularly vocational high school students, to possess adequate digital literacy and entrepreneurial readiness. This community service program aimed to strengthen the digital literacy of vocational high school students in preparing an adaptive and competitive entrepreneurial generation in the VUCA era. The program was conducted through a one-day face-to-face activity on May 22, 2025, at SMK Penguji Sukabumi using a participatory learning approach. The methods employed included interactive lectures, discussions, case studies, and simple simulations on the use of digital platforms for entrepreneurial activities. The results indicated an improvement in students’ understanding of digital literacy concepts, digital ethics and security, as well as the productive use of digital technology. In addition, the program enhanced students’ awareness and interest in entrepreneurship by enabling them to identify digital-based business opportunities relevant to their vocational competencies. This community service activity is expected to serve as a sustainable model for strengthening digital literacy and entrepreneurship in vocational schools.
TDABC sebagai Strategi Akuntansi Manajemen terhadap Kinerja Rumah Sakit: Suatu Kajian Literatur Tuti Setiatin; Niken Safitri; Ebah Suaebah; Melinda Siregar; Rabhita Wulandani Aritonang; Muhammad Zaky
Jurnal Proaksi Vol. 13 No. 1 (2026): Januari - Maret 2026
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jpk.v13i1.8159

Abstract

Tujuan Utama - menganalisis secara sistematis pengaruh Strategi Akuntansi Manajemen (SAM) terhadap kinerja rumah sakit secara nasional dan global.Metode - Metode yang digunakan adalah Literature Review terhadap publikasi ilmiah tahun 2018-2025 melalui 4 tahap: Identifikasi topik, Pencarian literatur, Seleksi awal dan penyaringan lanjutan, dan Analisis konten. Temuan Utama - TDABC mengungkap inefisiensi akibat mismatch tarif INA-CBGs di Indonesia (kasus sesar/stroke), kontras dengan fokus global pada optimalisasi teknologi tinggi. Implementasi BSC di Indonesia masih parsial dibandingkan model global yang terintegrasiImplikasi Teori dan Kebijakan - Penelitian ini memperkuat Resource-Based View (RBV) dan Teori Kontingensi bahwa efektivitas manajerial bergantung pada pemanfaatan sumber daya internal dan adaptasi terhadap lingkungan eksternal. serta menekankan pentingnya standardisasi TDABC dan reformasi tarif INA-CBGs untuk meningkatkan efisiensi dan transparansi rumah sakit.Kebaruan Penelitian - Menawarkan sintesis sistematis pertama yang secara eksplisit mengintegrasikan TDABC dan Balanced Scorecard sebagai kapabilitas Strategi Akuntansi Manajemen dalam kerangka RBV–Kontingensi, dengan membandingkan praktik rumah sakit Indonesia dan global serta menggeser fokus dari efisiensi biaya internal menuju value-based healthcare.
From Manual Bookkeeping to Smart Accounting: The Impact of Digital Literacy and Financial Literacy on the Adoption of Accounting Technology in MSMEs Ebah Suaebah
Journal of Creative Power and Ambition (JCPA) Vol. 4 No. 02 (2026): Journal of Creative Power and Ambition (JCPA)
Publisher : CV Edujavare Publishing

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Abstract

From Manual Bookkeeping to Smart Accounting: The Impact of Digital Literacy and Financial Literacy on the Adoption of Accounting Technology in MSMEs
Co-Authors Eva Fathussya'adah Melinda Siregar Muhammad Zaky Niken Safitri Rabhita Wulandani Aritonang Tuti Setiatin Tuti Setiatin