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All Journal Jurnal Sipakatau Indonesian Journal of Business and Entrepreneurship Research
Fajriani Azis
Universitas Negeri Makassar, Indonesia
Religion Arts Humanities Computer Science & IT Economics, Econometrics & Finance Engineering Environmental Science Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Nursing Physics Social Sciences Veterinary Other

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Implementing a SAK EMKM-Based Accounting Information System in a Micro and Small Enterprise in the Bakery Sector Fajriani Azis; Adriansyah Adriansyah; Dwi Ayu Siti Hartinah; Rafiqa Hastharita
Jurnal Sipakatau: Inovasi Pengabdian Masyarakat Vol. 3 No. 1 (2025): Jurnal Sipakatau
Publisher : PT. Global Research Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61220/jsipakatau.v3i1.2542

Abstract

The advancement of information technology offers significant opportunities for Micro and Small Enterprises (MSEs) to enhance business management through the adoption of structured Accounting Information Systems (AIS). However, many MSEs continue to face challenges in preparing financial statements that comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This community assistance initiative aims to support a bakery-sector MSE in implementing a SAK EMKM-based AIS to improve financial transparency, accountability, and reporting accuracy. The assistance was delivered through field observations, interviews, and hands-on training sessions with the business owner and employees focusing on the accounting cycle and recording techniques. The results indicate that the adoption of a more structured accounting system enabled the MSE to prepare monthly income statements, equity reports, and statements of financial position more systematically. The program also enhanced the entrepreneur’s financial literacy and supported more informed decision-making. These findings demonstrate that implementing a SAK EMKM-based AIS is effective in strengthening financial governance and promoting business sustainability for MSEs.
Mompreneurs Potential: An Analysis of Housewives' Entrepreneurial Interest Alfiana Alfiana; Fajriani Azis; Andi Anggi Kemalasari; Nuraisyiah Nuraisyiah
Indonesian Journal of Business and Entrepreneurship Research Vol. 1 No. 3 (2023): Vol. 1, No. 3, September 2023: Indonesian Journal of Business and Entrepreneurs
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

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Abstract

This study aims to determine whether there is an interest in entrepreneurship in housewives in Salubarani Village, Gandangbatu Sillanan District, Tana Toraja Regency. The research method used is descriptive qualitative research, how to collect data, namely through observation, interviews, and documentation of the object of research so as to explore more deeply about the analysis of entrepreneurial interest in housewives in Salubarani Village, Gandangbatu Sillanan District, Tana Toraja Regency. As objects in this study are some housewives who have a business or do not have a business. The results obtained from this study stated that most housewives in Salubarani Village, Gandangbatu Sillanan Subdistrict, Tana Toraja Regency do not have an interest in entrepreneurship so that the government needs to play a role in overcoming this problem. Entrepreneurial interest in housewives in Salubarani Village, Gandangbatu Sillanan Subdistrict, Tana Toraja Regency actually has enormous potential for mompreneurs development, but it is not easy because there are internal factors and external factors that become obstacles from housewives themselves to develop themselves into mompreneurs. However, to foster interest in entrepreneurship, the way that can be done is by trying to dig up information from various sources related to the business world that is run, especially in recognizing the potential of mompreneurs.
Analysis of 21st Century Entrepreneurship Skills from the Perspective of Entrepreneurial Education and Training Rachmawaty Kadir; Andi Naila Quin Azisah Alisyahbana; Fajriani Azis
Indonesian Journal of Business and Entrepreneurship Research Vol. 1 No. 3 (2023): Vol. 1, No. 3, September 2023: Indonesian Journal of Business and Entrepreneurs
Publisher : Department of Business and Entrepreneurship, Faculty of Economics and Business, Universitas Negeri Makassar

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Abstract

This study aims to describe the implementation of entrepreneurship education and training at the Young Entrepereneur School South Sulawesi (YESS) and to find out whether entrepreneurship education and training at YESS in the South Sulawesi Cooperatives and SMEs Office is in accordance with the desired skills in the 21st century. The data collection techniques used in this study were interviews, observation and documentation. The data analysis method used was descriptive qualitative analysis with an interactive analysis model from Miles and Huberman. The results showed that the implementation of YESS is structured and programmed. Learning for 3 months each with teaching materials tailored to the important points of learning each month. The suitability of YESS with the desired skills in the 21st century can be said to be appropriate. With a learning concept of 20% theory and 80% practice, it is able to provide knowledge and provision of communication skills, work together, think critically and solutively as well as create and innovate to students. Although the effects of learning have not been able to be fully felt, this is an investment to be better and more competent in the future.
Co-Authors Adriansyah Adriansyah Alfiana Andi Anggi Kemalasari Andi Naila Quin Azisah Alisyahbana Dwi Ayu Siti Hartinah Nuraisyiah Nuraisyiah Rachmawaty Kadir Rafiqa Hastharita