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Penguatan Tata Kelola Keuangan Masjid Melalui Rekonstruksi Mutasi Kas Berbasis ISAK 335
Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia
Vol 3
, No 2
(2026)
Pengabdian ini bertujuan memperkuat akuntabilitas pengelolaan dana pembangunan masjid melalui penyusunan informasi keuangan berbasis ISAK 335. Pengabdian menggunakan pendekatan Participatory Action Research (PAR) melalui observasi, wawancara, dan pendampingan penyusunan laporan keuangan. Kegiatan dilakukan melalui klasifikasi transaksi, penyusunan laporan keuangan, serta analisis efisiensi dan partisipasi donatur. Hasil pengabdian berupa tersusunnya laporan keuangan pembangunan masjid yang lebih...
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Tata Kelola Keuangan dan Penyusunan Anggaran Pendapatan dan Belanja Kalurahan : Studi di Kalurahan Poncosari Kabupaten Bantul Tahun Anggaran 2025
Jurnal Ekonomi, Akuntansi, dan Perpajakan
Vol 3
, No 2
(2026)
Village governance plays an important role in supporting the effectiveness of development planning and improving community welfare. This study aims to analyze financial management governance and the process of preparing the Village Revenue and Expenditure Budget (APBKal) in Kalurahan Poncosari, Bantul Regency, for the 2025 fiscal year. This research employs a qualitative approach using a case study method, involving in-depth interviews with key informants and documentation analysis of relevant r...
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Challenges and Strategies for the Internationalization of Indonesian SMEs in the Global Value Chain in the Digital Age
International Journal of Management Science and Entrepreneurship
Vol 3
, No 2
(2026)
The internationalization of micro, small, and medium-sized enterprises (MSMEs) has become a strategic issue in addressing global economic dynamics, particularly within the framework of the Global Value Chain (GVC) in the digital age. Although Indonesian MSMEs have great potential to support the national economy, their level of involvement in the global value chain remains relatively limited. This study aims to analyze the challenges and strategies for the internationalization of Indonesian MSMEs...
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Strategy for Penetrating Global Regulatory Barriers: A Case Study of Non-Tariff Measures for Biopharmaceutical plant MSMEs in Lumajang
International Journal of Management and Strategic Business Leadership
Vol 3
, No 2
(2026)
A MSMEs in Indonesia has recently contributed to national exports by 15,7% compared with Thailand that has reached 29 %, so substantial revision are required to make sure that increasing contribution which ultimately will give positive impact toward the economy overall, because almost 90 % of human resource work in MSMEs sector with nature resource and other plentiful resources. The main problem that is commonly found by MSMEs is to optimize the available resources as well as fulfill the requir...
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Determinants of Born Global Success in Food MSMEs in East Java : (A Case Study of Export-Oriented Processed Food MSMEs)
International Journal of Economics and Management Sciences
Vol 3
, No 2
(2026)
This study aims to analyze the determinants of success of PT Makmur Susanti Group, a processed food MSME in Tulungagung, East Java, in achieving “Born Global” status by bypassing the traditional incremental internationalization process and penetrating global markets within only 2.5 years. The research employed a qualitative approach using a single case study method. Data were collected through semi-structured in-depth interviews with the owner as the key informant, participatory observation, and...
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Pembatasan Penggunaan Media Sosial pada Anak dalam Perspektif Jürgen Habermas
Suci Hatika
; Rachma Mardana
; Fela Syakirania
; Viero Varbi Sununianti
; Istiqoma Istiqoma
; Deni Aries Kurniawan
RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan
Vol 4
, No 3
(2026)
The development of social media in the digital era has significantly changed children’s social interaction patterns. Besides providing benefits such as easier access to information and opportunities for creativity, social media also brings negative impacts on children’s psychological, social, and moral development. This study aims to analyze the restriction of social media use among children from the perspective of Jürgen Habermas, especially regarding the concepts of the public sphere, communic...
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RBV-Based Dynamic Capabilities as a Strategy for MSMEs in the Processed Food Sector in the Global Economy : (A Study of Local Processed Food Producers in Tulungagung, East Java)
International Journal of Economics and Management Sciences
Vol 3
, No 2
(2026)
The objective of this study is to develop a theoretical framework that can be used to identify the key resources and capabilities involved in the globalization process. This case study aims to examine how export-oriented small businesses in Indonesia achieve success at the international level. To obtain qualitative data, in-depth interviews were conducted with the Makmur Susanti Group, an MSME in Tulungagung, East Java. This study, based on the Resource-Based View (RBV), demonstrates how dynamic...
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Transformasi Ekonomi Desa melalui Pemberdayaan UMKM Kripik Pisang dan Gadung di Dusun Wates dalam Mendorong Kewirausahaan dan Pengembangkan Industri Kreatif sebagai Implementasi Asta Cita 3
Novandi Dwi Putra
; Rangga Fajar Ardiansyah
; Muhammad Rama Sabillah Fitri Andani
; Dhimas Yoga Pratama
; Muhammad Rizky Idris
; Aden Alvies Adika Satia Anur Rajaya
; Miftaqul Fanesya
; Oktavia Ramadhanti
; Bintang Aditya Nurhakim
; Denis Bayu Saputri
; Puput Dyah Purwanti
; Erykhah Dwi Cahyani
; Anita Rah Ayu Utaminingtyas
; Vindi Ratna Sary
; Amanda Shafa Anindya Putri
; Halisa Fauziah
; Rizki Nur Prasetya
; Maulana Fathur Roziq
; Regyna Twinanda Aswin Putri
; Muhammad Hafidz Prayoga
; Yuda Yuda
; Fina Andita
; Ayu Wulandari
; Atik Damayanti
; Christian Daniel Roger Lamia
; Lanang Abdillah Azka Rokhim Anas
; Elva Nabilah Rifah
Jurnal Hasil Kegiatan Bersama Masyarakat
Vol 4
, No 2
(2026)
The community service activity conducted in Dusun Wates, focusing on the empowerment of Ibu Siti’s UMKM (Small and Medium Enterprises) producing Banana and Gadung Chips, has shown significant results in improving entrepreneurial capacity and social transformation within Ibu Siti’s family. This research aims to explore the outcomes of the community service program, linking the findings to theories of entrepreneurship, community empowerment, and social change. The activities involved managerial as...
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Integrated Resource-Based View and Dynamic Capabilities for SME internationalization: Early Evidence from Indonesian Export-Ready Firms
International Journal of Economics, Commerce, and Management
Vol 3
, No 2
(2026)
This study explores how the integrated Resource-Based View (iRBV) and Dynamic Capabilities (DC) explain the early stage of SME internationalization in Indonesia. An exploratory single-case study design is employed on a koi-breeding SME that has engaged in export activities, using a Likert-scale questionnaire to identify VRIN resources, dynamic capabilities, export performance, and internationalization barriers. The findings indicate that the SME possesses relatively strong export market knowledg...
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Empowering Local Human Resources in the Internationalization Process: A Qualitative Study of Coffee-Based MSMEs
International Journal of Economics, Commerce, and Management
Vol 3
, No 2
(2026)
This study aims to examine the empowerment of local human resources as a strategic asset in the internationalization process of MSMEs in Sumber Wandhe Wonosalam, Jombang, East Java. This study employs a qualitative case study approach to facilitate the investigation of complex research phenomena, evaluate various perspectives, identify contributing factors, and generate a broad overview. The study indicates that success in internationalization requires a combination of capabilities that can meet...
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