Publication Search

Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia mengalami perkembangan yang signifikan. Dalam perekonomian Indonesia, UMKM menjadi kelompok usaha dengan jumlah terbesar. Bahkan saat terjadi krisis global, UMKM tetap berperan sebagai penopang perekonomian negara. Laporan keuangan merupakan salah satu aspek kritis dalam mengelola Usaha Mikro, Kecil, dan Menengah (UMKM). Laporan keuangan adalah alat yang sangat penting bagi pemilik UMKM.Penelitian ini menggunakan metode kualitatif dengan menguraikan fenomena dan fakta yang ada atau terjadi dalam obyek penelitian. Data diperoleh dari hasil observasi dan wawancara yang dilaksanakan di UMKM Bandar Pentol Informatic selama bulan April 2024. Bandar Pentol Informatic merupakan usaha yang bergerak dibidang produksi pangan khususnya memproduksi daging. Usaha ini beroperasional setiap hari. Lokasinya berada di jl. Raya kedung cowek, Kenjeran, Surabaya. Usaha Bandar Pentol Carismatic ini dibangun dalam skala kecil. Pada awal mendirikan usaha pentol ini, Bapak Rozikin hanya menjual di desa-desa dekat rumah. Seiring berjalannya waktu, permintaan konsumen semakin banyak dan beliau mulai membuka cabang pentol. Usaha Bandar Pentol Informatic ini dapat memproduksi kurang lebih 15 kg dalam sehari. Dalam siklus akuntansi, biasanya periode laporan disajikan tahunan.Laporan yang dibuat yaitu Laporan laba rugi, laporan ekuitas pemilik, dan laporan posisi keuangan.

development of sharia economics in Indonesia, sharia financial institutions, especially Baitul Maal Wat Tamwil, have the main goal of being able to help and alleviate problems, especially the problem of limited capital based on Sharia principles. Because many entrepreneurs have limited business capital. Therefore, with this research, entrepreneurs who need it will have information about the financing mechanism with a Mudharabah agreement, for those who have limited business capital. BMT UGT Nusantara has several financing products, one of which is the mudharabah contract. Mudharabah financing is an agreement where the shohibul maal provides funds to the mudharib with the profits divided according to the profit sharing and nibah agreed at the beginning of the contract. The mudharabah financing mechanism at BMT UGT Nusantara Kepanjen requires members to fulfill the requirements, then the BMT will carry out analysis and observations to ensure the eligibility of the recipient of the financing, if it has been approved they will inform you of the disbursement of funds and carry out an agreement. When the contract is executed, BMT and the customer enter into an agreement on the division of the ratio and margin. This research uses qualitative methods, with field research and interviews with BMT staff as a means of obtaining information

There was a spin off policy initially envisaged in Act No. 12 of 2008, but by mid-2023, the OJK subsequently issued POJK No.12 of 2023. The study aims to analyze the development of Sharia banking in Indonesia by implementing a spin-off on the Sharia Business Unit owned by a conventional general bank. This type of research is qualitative research, with the type of analysis used namely analysis of skunder data presented descriptively. This research is carried out by means of a library study or literature review which is taken from various available sources such as data or documents published by the Bank of Indonesia, journals, books, articles, as well as other reading findings related to the research topic. The results of this study show that the development of Sharia banking in Indonesia by implementing a spin-off on the Sharia Business Unit owned by the Conventional General Bank has grown significantly, it is proven with several banks that have joined BUS, recorded in the performance report of the OJK that 14 banks have become Sharia General Bank using different schemes in the process.

Through Training on Making Snack Bouquet as an Alternative Business Idea, this activity seeks to teach one of the alternative business ideas that may be done by everyone from various backgrounds. The general public's ignorance of flower bouquets makes it challenging for business players to identify their target market, as teens continue to use food bouquets as presents for specific individuals. In order for the participants in this training to use the snack bouquet business as a reference business idea in the future, it seeks to provide information about the making process and the materials required to establish one. Both theoretical and practical methods are employed in this training.

In the current era of technological development, the application of conventional biotechnology can be seen in making tempeh, the manufacturing process of which uses fermented soybeans as raw materials with the help of microorganisms in the form of yeast. This tempe making training activity was held on April 20 2024 at Johar Market with a total of 29 participants. The method used in this training is to use the method of explaining the material and practicing directly. Based on the results of the training activities, there was an increase in participants' knowledge and abilities, this increase could be seen when the results of the questionnaire were distributed before and after the training was carried out. All participants know that tempeh is one of the foods most liked by the majority of Indonesian people. The speaker provided knowledge and experience regarding tempeh processing, when the participants already understood about tempeh processing, after that they carried out direct practice, up to the washing stage and entered the manufacturing stage. In this training, participants understand that tempeh has a fairly high source of vegetable protein and this training provides benefits and increases interest in opening up tempeh business opportunities.

The Community Service carried out by Semarang University students has the aim of helping the development of Micro, Small and Medium Enterprises in Central Java, especially in the City of Semarang. It is also hoped that this training will be able to provide services or create employment opportunities for participants who have taken part in crochet training with Pradita Rahmawati as a resource person who supports and teaches participants about the basics of knitting techniques as well as practicing knitting with ribbons as the object and final result of the training. The final results of this community service include several things including scientific publications, training modules, increasing participants' knowledge about crochet, interesting video profiles as well as the sustainability of knitting services in Indonesia and the progress of Micro, Small and Medium Enterprises.

Environmental impact analysis on business actors is sometimes considered unimportant in good and correct waste management, causing negative impacts on the surrounding environment. Because of these problems, this research took a case study of Kocokin Chicken business actors in Bangkalan Regency, Telang Village, Madura. Qualitative research methods with primary data types through interviews and observations are used to directly identify the processing process of selling products. The results found show that there are various types of solid and liquid waste that have not been managed properly. Therefore, having good waste management alternatives, such as improving waste management infrastructure, can prevent sustainable environmental damage and improve the quality of life of local communities.

This research highlights the importance of social capital in the development of home laundry businesses in Jember. Starting from the significant contribution of MSMEs to the Indonesian economy, especially in creating jobs and driving the economy, the focus of this research is the laundry business as a type of service business that continues to grow. The aim of this research is to analyze the factors that influence the welfare of laundry business actors in Jember, as well as how social capital can be used to overcome challenges such as tight competition and limited capital. This research uses a qualitative descriptive approach with data collection methods in the form of in-depth interviews, observation and documentation. The research results show that social capital through customer networks, local partnerships, and response to feedback can improve the performance and desirability of laundry businesses. The implications of this research emphasize the importance of social capital-based strategies in strengthening relationships with customers and local communities to achieve sustainable business success.    

The development of the business world and educational institutions is increasingly rapid. Business units and educational institutions are required to be able to compete so that their products can be accepted and survive. Presenting innovation and promotion is a necessity so that business units and educational institutions continue to exist. This research will discuss innovation and promotion of educational institutions. The research method used in this research is qualitative literature study. The results of this study show that innovation in business units can be done by understanding various types of innovation, empowering reliable innovators, redefining metrics and incentives, providing facilities and creating a safe place. Innovation in educational institutions is carried out with 2 models, namely top-down models and bottom-down models. Meanwhile, the promotion of business units and educational institutions is carried out in several stages, namely: planning, organizing, actuating and controlling.

Forest and land fires are natural disasters that often occur in Indonesia, especially during the dry season. These fires cause enormous environmental damage, economic losses, and social problems. In fact, large forest and land fires result in devastating smoke impacts beyond state administrative boundaries (transnational disasters).  The type of research that the author will use in this research is normative juridical. The use of this type of normative juridical research is because the object of study is related to legal principles and principles as well as theories and opinions of legal experts. It can be said that normative juridical research is literature research.  In general, forest fires that occur in Indonesia are caused by three main factors, namely fuel conditions, weather and social and cultural conditions of the community. Fuel conditions that are prone to fire hazards are their abundance on the forest floor, relatively low water content (dry), and continuous fuel availability. Climatic factors in the form of temperature, humidity, wind and rainfall also determine fire susceptibility. High temperatures due to direct sunlight cause fuel to dry out and become flammable, high humidity (in forests with dense vegetation) reduces the chance of forest fires occurring, wind also influences the fuel drying process and the speed at which fire spreads while rainfall influences the size of the fire. water contained in the fuel.

Taxpayer non-compliance in carrying out their tax obligations is still a serious problem in Indonesia. Various efforts have been made and attempted by the government to increase taxpayer compliance, but the results obtained have not been as expected. This research aims to propose a conceptual model to determine the factors that influence taxpayer compliance in e-commerce businesses by connecting tax knowledge, tax sanctions and religiosity with gender and age of the business as moderators. It is hoped that the conceptual model from this research can provide useful information for the government and the wider public about the factors that influence taxpayer compliance so that in the future it can increase taxpayer compliance.

Pakis Village is one of the areas in Jember Regency that has quite extensive plantation land and there are still many agricultural activities carried out by the community in their daily lives. The existence of ties between durian farmers, tourism managers, and pioneers of durian tourism villages will certainly lead to gradual interaction called embeddedness. Oversocialized arises due to a shared awareness in which durian farmers and managers both want to benefit from what they are trying to do as a form of meeting individual economic needs, while undersocialized arises due to the lack of interaction carried out by durian farmers and managers with pioneers during commodity buying and selling activities. The results of this study indicate the existence of oversocialized and undersocialized in Durian Tourism Pakis Village, Panti District, Jember Regency.

Tujuan  pengabdian masyarakat adalah pengenalan metode dan teknologi tepat guna  dengan metode akuamber  untuk teknik memadukan  usaha bertanam sayur mayur  dengan budidaya ikan dalam wadah ember.  Pelaksanaan  kegiatan di lahan  sempit, pekarangan  dan masih terkena sinar matahari karena tanaman sayuran dan ikan membutuhkan sinar matahari.   Hasil usaha dapat dimanfaatkan konsumsi, peningkatan gizi bagi Balita dan anak  serta anggota keluarga yang lain. Bahkan dapat dikonsumsi bersama dalam kegiatan rukun tetangga (RT/RW) dan kegiatan PKK sebagai usaha swadaya masyarakat.  Keberlanjutan kegiatan  PPM kepada  kelompok sasaran  dapat meningkatkan ketahanan pangan keluarga dengan menerapkan aplikasi probiotik pada budidaya polikultur antara ikan dan tanaman sayuran skala rumah tangga.

Usaha Mikro, Kecil, dan Menengah (UMKM) selalu menarik untuk dikaji, bukan hanya dari aspek ketahanan, aspek pembiayaan, perolehan pinjaman atau dari aspek manejerial usaha. Pengembangan secara internal yang dari UMKM “Radjanya Pisang” ini berasal dari tabungan pribadi yang dikelolah semaksimal mungkin dengan modal yang cukup kecil. UMKM Radjanya Pisang ini memanfaatkan buah pisang sebagai bahan baku yang paling dasar dalam penjualannya. Alasan dari UMKM Radjanya Pisang memilih pisang ialah karena pisang memiliki daya tarik yang luas di berbagai kalangan usia. Oleh karena itu, akhirnya pemilik usaha, Bayu Surya Ramadhan, memutuskan untuk mengembangkan berbagai olahan jajanan berbasis pisang, seperti pisang keju, pisang roll, piscok, dan sebagainya. Dengan memanfaatkan teknlogi yang semakin berkembang selain menerima pesanan secara offline UMKM “Radjanya Pisang” juga menerima pesanan secara online di platfrom seperti GrabFood. Di sini kami menggunakan metode penelitian kualitatif yang mana kami melakukan wawancara secara langsung bersama owner UMKM "Radjanya Pisang". Kami berharap melalui konsultasi dan jurnal laporan yang kami buat ini, dapat memberikan implikasi positif baik bagi kami sebagai tim penyusun maupun para pembaca yang membacanya.

Konsumen merupakan objek utama jalannya sebuah usaha. Segala kegiatan pemasaran yang diterapkan berdasarkan kebutuhan dan keinginan konsumen. Persaingan usaha didasarkan kepada bagaimana menunjukkan kualitas produk kepada konsumen. Setiap individu tentunya memiliki keinginan yang berbeda. Menjalankan sebuah usaha atau bisnis perlu mendapatkan kepuasan konsumen sebagai bentuk penilaian konsumen terhadap usaha yang dijalankan. penilaian konsumen mengenai kualitas pelayanan yang diterapkan rumah makan Marini, 4 indikator yang ditanyakan berada pada kategori sangat baik. Rumah makan Marini telah menerapkan kualitas pelayanan dengan baik sehingga dapat menarik minat konsumen. rumah makan Marini mendapatkan loyalitas konsumen dengan sangat baik hal ini dilihat dari 4 indikator yang menjadi penilaian responden memberikan nilai sangat baik sebagai bentuk dampak dari kualitas pelayanan yang memberikan kepuasan konsumen berjalan lurus dengan loyalitas konsumen. Meningkatkan loyalitas konsumen bertujuan agar konsumen tidak berpindah ke rumah makan lain.

This research aims to investigate the influence of human resources in digital marketing development on consumer purchasing interest, at business source stores. The research method used is quantitative using a questionnaire as a data collection tool. The sample for this research is consumers of business source stores who have made online transactions. Data analysis was carried out using multiple linear regression to test the relationship between digital marketing human resource variables and consumer buying interest. The research results show that human resources who are skilled and experienced in digital marketing have a positive and significant influence on consumer buying interest. The managerial implication of this research is the importance of investing in developing quality human resources in the digital marketing field to increase consumer buying interest and strengthen the competitive advantage of business resource stores in the market.    

Corrections are activities that provide guidance for Correctional Inmates (WBP) which are carried out by correctional institutions in accordance with the mandate of Law Number 22 of 2022. Carrying out prison guidance also contributes to the reintegration of Inmates into society. The goal is for inmates to become better people when they are free. The aim of this research is to see how the program for fostering children's independence is used to prevent crime, especially at the Batam Class II Special Children's Penitentiary. This research was conducted there using a normative juridical approach. To do this, literature studies, observations and interviews were carried out. Data sources include structured interviews, the 1945 Constitution of the Republic of Indonesia, and laws relating to the development of child prisoners. The research results show that Law Number 22 of 2022 and other laws that complement it can function as a legal basis for fostering the independence of child prisoners. This will enable the implementation of fostering independence for child prisoners to be clearer so that the determination process can run as it should.

There are several problems that arise in the process of community service, especially related to a lack of knowledge about business fields and effective marketing strategies. Knowledge about innovation and sales knowledge are the basic foundations for carrying out entrepreneurial activities, if not carried out well entrepreneurial activities will not be as expected. In this service, the implementing team provides education regarding entrepreneurial activities. The method used is participatory in activities such as group discussions, interviews, consultations and determining action decisions. The implementation of this activity involves the participation of several communities in the Batu Aji, Batam region. The implementation of this activity includes several stages, which are planning, implementation of activities and evaluation. In community service activities, this training has had a positive impact on the people, where many people try to run businesses from home using the available resources around them. In addition, the application of social networks in marketing activities becomes even more effective in creating sustainable revenue sources and expanding markets.

Financial reports contain information about a company's finances which can be used to assess the company's performance in a certain period, so financial reports are very important for business owners because financial reports can see the financial condition of a business and carry out performance evaluations in order to advance the business. Financial reports can also be applied to MSMEs in Indonesia. However, the obstacle faced by MSMEs is regarding financial reports. Many MSMEs do not make financial reports due to a lack of knowledge in the financial sector and a lack of awareness of the importance of financial reports in running a small business. This research includes a case study approach with qualitative methods, collecting and retrieving data in this research in the form of observation, interviews and documentation. The research results show that the problem in this research is the limited human resources in preparing financial reports.

In its development, the MSME sector is often faced with various problems caused by external factors. External constraints relate to access to sources of financing and a business climate that is less conducive to the development of small businesses, because so far it seems that various policies are more in favor of the large business sector, so that the various facilities provided by the government are mostly enjoyed by the large business sector. This research method used is a descriptive method with a quantitative approach. The sampling technique in this research used probability sampling with a simple random sampling method, the total sample was 97 MSME actors. Partially (T test) shows that the External Environment has a positive and significant influence on MSME Performance, Strategic Planning does not significantly influence MSME Performance, simultaneously (F test) it appears that the External Environment and Strategic Planning have a positive and significant influence on MSME Performance, and in an Islamic business perspective, External Environment and Strategic Planning consider ethical values ​​and sharia principles