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Enhancing Operational Efficiency in Culinary MSMEs through Profit-Sharing Based Working Capital Sarwono; Erwina Kartika Devi
Journal of Economics and Social Sciences (JESS) Vol. 4 No. 2 (2025): Journal of Economics and Social Sciences (JESS)
Publisher : CV. Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/jess.1373

Abstract

Culinary MSMEs often face structural challenges regarding financial instability and rigid debt obligations that hinder operational growth. This study explores how profit-sharing based working capital enhances operational efficiency, using the cassava chip industry in Geragai District, Tanjung Jabung Timur, as a case study. Employing a qualitative case study design with purposive sampling, data were collected through in-depth interviews, field observations, and financial document reviews, then analyzed using thematic analysis. The results indicate that the profit-sharing model acts as a "financial safety valve," providing flexibility during raw material price surges and preventing production halts. Furthermore, the participatory monitoring inherent in partnership agreements reduces "cost leakage" and minimizes production waste, improving inventory spoilage from 8% to less than 3%. The study concludes that profit-sharing fosters a professional accounting culture and managerial discipline, offering a more resilient financial framework than traditional debt. These findings suggest that for culinary MSMEs, the structure of capital repayment is more decisive for sustainability than the mere volume of capital injected
Penyuluhan Hukum Pembuatan Akta Jual Beli Tanah Oleh Notaris Fitria Sahwa; Sarwono; Ria Astuti Safitri; Siti Fatimah; Kurniawan; Reza Okva Marwendi
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 3 No. 1 (2025): Oktober
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v3i1.6049

Abstract

Transaksi jual beli tanah merupakan salah satu bentuk perbuatan hukum yang memerlukan akta autentik sebagai jaminan kepastian dan perlindungan hukum. Namun, masih banyak masyarakat yang belum memahami prosedur dan pentingnya pembuatan akta jual beli tanah secara sah melalui notaris atau Pejabat Pembuat Akta Tanah (PPAT). Kegiatan ini bertujuan untuk meningkatkan literasi hukum masyarakat melalui penyuluhan yang dilaksanakan di Kantor Notaris & PPAT Hj. R. Widya Larasati, S.H., M.Kn. Metode pelaksanaan meliputi ceramah interaktif, studi kasus, simulasi dokumen, serta evaluasi melalui pretest dan posttest. Hasil menunjukkan peningkatan signifikan dalam pemahaman peserta, dengan skor rata-rata meningkat dari 54,75 menjadi 82,25. Selain itu, peserta memperoleh pengalaman langsung melihat proses pembuatan akta dan mengenal peran notaris secara lebih konkret. Kegiatan ini membuktikan bahwa penyuluhan hukum berbasis praktik profesional dapat menjadi strategi efektif dalam membangun budaya hukum yang sadar dan tertib di tingkat masyarakat. Ke depan, kegiatan serupa perlu dilakukan secara berkala dengan cakupan sasaran yang lebih luas
Pendampingan Dalam Mengembangkan Usaha Air Bersih Syariah Yang Berkelanjutan Dan Berkeadilan Muslim; Sarwono; Ria Astuti Safitri; Pini Susanti; Susilo
Gotong Royong Vol. 2 No. 3 (2025)
Publisher : CV. Akira Java Bulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63935/gr.v2i3.236

Abstract

Clean water is a fundamental human need that plays a vital role in supporting public health, welfare, and the socio-economic sustainability of communities. However, in Pematang Rahim Village, Mendahara Ulu District, the management of the Community-Based Drinking Water Supply System (SPAM) still faces various challenges, particularly in aspects of governance, transparency, and the application of justice principles. This community service program aims to strengthen SPAM governance based on Sharia principles through a Community-Based Participatory Action (CBPA) approach, which places the community as the main actor in every stage of activity. The program was implemented in four stages: identifying needs and problems, providing education and training on Sharia principles in social enterprises, offering hands-on assistance in drafting Sharia-based governance documents, and conducting monitoring and evaluation. The results show significant improvements in several areas. Participants’ understanding of Sharia principles increased to 90%, especially regarding the concepts of justice, trust (amanah), and partnership contracts such as musyarakah and mudharabah. Financial transparency and accountability improved by 75% through the implementation of a simple reporting system and collective deliberation mechanisms. Community participation in decision-making and supervision increased by 70%, while institutional strengthening through the formation of the Sharia SPAM Management Team rose by 80%, reflecting stronger independence and commitment to sustainability. Overall, the implementation of Sharia principles in SPAM governance not only enhances managerial capacity and institutional transparency but also fosters moral, social, and spiritual values oriented toward justice, sustainability, and the well-being of rural communities.