Article Per Year (5 Year)
p-Index From 2021 - 2026
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This Author published in this journals
All Journal Communautaire: Journal of Community Service Journal of Educational Management Research Journal of Innovative and Creativity
Lazarus Suyatno Vianney
Universitas Baliem Papua
Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Public Health Social Sciences Other

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Pemberdayaan Ekonomi Lokal: Analisis Peran Pemerintah Daerah Dalam Memajukan Usaha Mikro, Kecil, Dan Menengah (UMKM) Di Wamena Lazarus Suyatno Vianney; Debi Yoweni; Timotius Wakla; Yunus Wantik
Journal of Innovative and Creativity Vol. 5 No. 2 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i2.1073

Abstract

This study examines the influence of the role of local government on the development of Micro, Small, and Medium Enterprises (MSMEs) in Wamena City, Papua Mountains Province. Using quantitative descriptive methods and simple linear regression analysis, the results of the study indicate that the role of government has a positive and significant influence on the development of MSMEs. The government's contribution through human resource training, provision of capital assistance, and easy access to licensing and technology has been proven to significantly increase the capacity and competitiveness of MSMEs. This finding emphasizes the importance of strategic support from local governments in strengthening the MSME ecosystem, especially in areas with challenging geographic and social conditions such as Wamena. Research recommendations emphasize the need for ongoing training programs, easy access to capital, development of technological infrastructure, and involvement of local communities in the planning and implementation of MSME development programs. Thus, local governments are expected to continue to improve the quality and welfare of the community through sustainable MSME empowerment based on local potential.
Empowering the Digital Generation: Enhancing Financial Literacy and Saving Behavior among Youth Cliford Racelino Ratulangi; Lazarus Suyatno Vianney; Raymond Piring; Gabriela Karen Tuuk; Eridawaty Siagian; Mison Towolom; Tiara Tiara
Communautaire: Journal of Community Service Vol. 5 No. 1 (2026)
Publisher : Al-Qalam Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/communautaire.v5i1.2099

Abstract

This community service program aimed to improve students' digital financial literacy and strengthen saving behavior in the digital era by enhancing their understanding of financial planning, responsible financial management, and the safe use of digital financial services. The program employed a participatory educational approach through counseling sessions, interactive discussions, simulations, and hands-on practice using simple financial applications. The educational materials covered saving concepts, budgeting strategies, digital financial literacy, cybersecurity awareness, and responsible financial decision-making. Program evaluation was conducted using pre- and post-test methods, combined with direct observation, to measure changes in students' knowledge and behavior. The results indicated significant improvements in students' understanding of financial management, awareness of digital transaction security, and ability to utilize simple financial applications responsibly. In addition, students demonstrated stronger motivation to develop saving habits and manage their finances more independently. These findings imply that community-based digital financial literacy education plays an important role in preparing young people to face economic challenges wisely and responsibly in the rapidly evolving digital era.
Determinants and Challenges of SAK EMKM Implementation in MSME Financial Reporting: A Systematic Literature Review Lazarus Suyatno Vianney; Debi Dince Yoweni; Cliford Racelino Ratulang; Matilda Serfi Desta; Raymond Piring
Journal of Educational Management Research Vol. 5 No. 5 (2026)
Publisher : Al-Qalam Institue

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61987/jemr.v5i5.2910

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting economic development; however, the effectiveness of their financial governance remains a major concern, particularly regarding the implementation of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This study aims to examine the implementation of SAK EMKM among MSMEs, identify the main challenges affecting its adoption, and formulate strategies to strengthen financial reporting practices. This study employed a Systematic Literature Review (SLR) approach by analyzing relevant scientific articles related to SAK EMKM implementation and the factors influencing its adoption. The findings reveal that although MSMEs have increasingly recognized the importance of financial record-keeping, the implementation of SAK EMKM remains limited because many businesses still rely on simple bookkeeping practices. The main challenges include inadequate accounting literacy, limited human resource competence, insufficient training and mentoring, low utilization of information technology, and weak institutional support. This study implies that improving SAK EMKM implementation requires integrated strategies involving accounting education, continuous assistance, digital financial management adoption, and stronger collaboration among stakeholders to enhance the quality of MSME financial reporting and business sustainability.
Co-Authors Cliford Racelino Ratulang Cliford Racelino Ratulangi Debi Dince Yoweni Debi Yoweni Eridawaty Siagian Gabriela Karen Tuuk Matilda Serfi Desta Mison Towolom Raymond Piring Tiara Tiara Timotius Wakla Yunus Wantik