scholarly journals PENINGKATAN KETERAMPILAN USAHA DAN PEMBUKUAN UNTUK USAHA MIKRO JAMU TRADISIONAL DI WILAYAH BOGOR

2021 ◽  
Vol 4 (1) ◽  
pp. 321-326
Author(s):  
Titi Suhartati

Abstract Bookkeeping financial transactions are significant for a business. Micro enterprises are overgrowing in society but have weaknesses in developing business processes, recording, and financial accounting transactions. This activity aims to provide training and assistance for business development and simple bookkeeping to micro-business managers, mainly traditional herbal medicine entrepreneurs, as activity partners. Through community service activities, the Diploma 4 Program of Accounting Department of Politeknik Negeri Jakarta seeks to improve the micro-business manager's ability and expecting to have an impact on improving the economic quality of the community in the activity partner areas. This activity expects to provide benefits for activity partners and study programs related to curriculum development to develop student's teaching materials. Implementing activities is in the form of training and assistance to activity partners to provide optimal results for improving the community's economy. -Sample of twenty micro-businesses selected as participants in the activity. The training is in the form of lectures and practicum, accompanied by consultation and assistance. The results of this activity are in the way of a simple business guide and bookkeeping that can be understood by activity partners.   Keywords --small/micro enterprises, jamu/herbal, develop, bookkeeping   Abstrak Pembukuan transaksi keuangan merupakan hal yang sangat penting bagi suatu usaha.  Usaha mikro sangat berkembang pesat di masyarakat tetapi memiliki kelemahan dalam pengembangan proses usaha, pencatatan dan pembukuan transaksi keuangan. Tujuan kegiatan ini adalah untuk memberikan pelatihan dan pendampingan atas pengembangan usaha dan pembukuan sederhana kepada pengelola usaha mikro terutama para pengusaha jamu tradisional sebagai mitra kegiatan.  Kegiatan ini diharapkan dapat memberikan manfaat bagi mitra kegiatan dan bagi program studi terkait pengembangan kurikulum dalam bentuk pengembangan materi ajar kepada mahasiswa. Metode pelaksanaan kegiatan dalam bentuk pelatihan dan pendampingan kepada mitra kegiatan sehingga dapat memberikan hasil optimal untuk peningkatan ekonomi masyarakat.  Pada pelaksanaan kegiatan dihadiri sejumlah dua puluh orang peserta kegiatan yang terdiri dari anggota masyarakat dan pengusaha mikro jamu tradisional. Pelaksanaan kegiatan dalam bentuk ceramah dan praktikum disertai dengan konsultasi dan pendampingan. Hasil dari kegiatan ini berupa panduan usaha dan pembukuan yang sederhana yang dapat dipahami oleh mitra kegiatan.   Kata Kunci –usaha kecil/mikro, jamu, pengembangan, pembukuan

2020 ◽  
Vol 3 (1) ◽  
Author(s):  
Titi Suhartati

Micro and small businesses are growing rapidly in the community but have weaknesses in the process of recording, accounting and compiling financial reports in accordance with applicable standards. The purpose of this activity is to provide training and mentoring on bookkeeping and compilation of simple financial reports to the micro and small business in the Kampung Pulo Geulis area, Babakan Pasar, Bogor as the activity partner. Community service activities seek to improve the ability of micro and small business managers and expected to improve the economic quality of the community in the area which has processed of developing into a tourism area in Central Bogor. The method of implementing activities are training and assisting of the activity of the participants which can provide optimal results to improve the community's economy, especially for those who need additional funds for their business. The selected samples are 25 micro and small businesses as the participants. The training was in the form of lectures and practicums accompanied by consulting and assisting in preparing a simple of financial report. The results of this activity will be in the form of simple bookkeeping guidelines and preparation of financial statements for micro and small businesses that can be understood by the participants.


2019 ◽  
Vol 4 (2) ◽  
pp. 683-686
Author(s):  
Onan M Siregar ◽  
Selwendri

Community service activities aim at increasing the competitiveness of fostered partners in dealing with market developments. The potential of developing frozen food UMKM products is still very open because it is very popular among many people in the City of Medan. Royal Food also experiences the same thing as most UKMKs in Medan, which generally have limited human resource quality of education. The workforce in UKMK is dominated by workers with low education and do not have good financial management and the low utilization of technology. This community service activity was carried out over a period of six months. Activities carried out in the form of socialization and counseling to partners, training in business development and marketing, safe and hygienic production practices and designing more attractive packaging, carrying out production and marketing to partner monitoring and evaluation. After getting a touch of good design, proper management, modernization of production equipment, attractive promotional media, UMKM Royal Food is able to experience business development with increasingly high sales and more competitive products.


2020 ◽  
Vol 2 (2) ◽  
pp. 123-127
Author(s):  
Jasmani Jasmani ◽  
Noryani Noryani ◽  
Yossy Wahyu Indrawan ◽  
Reni Hindriari ◽  
Lia Asmalah

Tujuan dari kegiatan pengabdian kepada masyarakat ini adalah untuk memenuhi kewajiban dosen untuk melakukan tridharma perguruan tinggi. Untuk itu sudah menjadi kewajiban bagi dosen berbagi pengetahuan dan wawasan melalui penyuluhan pengembangan manajemen sumber daya manusia agar senantiasa berupaya mencapai tujuan organisasi dengan efektif dan efisien. Dan juga bertujuan Karang Taruna Kampung serua poncol dapat menjalankan fungsi dan perannya secara optimal sehingga mendatangkan manfaat bagi Kampung serua poncol. Pengembangan juga dimaksudkan untuk meningkatkan kualitas sumber daya manusia dalam melaksanakan tugasnya sehingga lebih positif dalam berkontribusi tenaga dan pikiran untuk memajukan Kampung serua poncol.Kata Kunci : Manajemen Sumber Daya ManusiaABSTRACTThe purpose of this community service activity is to fulfill the obligations of lecturers to do tridharma of higher education. For that reason, it has become an obligation for lecturers to share their knowledge and insights through counseling the development of human resource management so that they always strive to achieve organizational goals effectively and efficiently. And also aims at Karang Taruna Kampung Serua Poncol can carry out its functions and roles optimally so that it brings benefits to Kampung Seronc Poncol. The development is also intended to improve the quality of human resources in carrying out their duties so that it is more positive in contributing energy and thoughts to advance the village of all poncol.Keywords: Human Resource Management 


Dharmakarya ◽  
2020 ◽  
Vol 9 (2) ◽  
Author(s):  
RUDI Saprudin DARWIS

ABSTRACTWeaknesses that are still commonly found in the businesses carried out by MSME entrepreneurs are the weakness of business accounting and packaging. Small scale business with limited marketing is seen as not requiring bookkeeping in its management and does not require packaging that is too good. This is the basis for the need for assistance to improve the capacity of MSME actors. Improving the capacity of MSME actors individually is done using the mentoring method. The choice to use a mentoring method to increase business productivity. Assistance was carried out with students of SMEs during the student service-learning program in Mekargalih Village, Jatinangor District, Sumedang Regency. Bookkeeping assistance is carried out by students by carrying out bookkeeping practices together so that the community can continue to learn good bookkeeping methods. Likewise, assistance in improving the quality of shredded chili packaging. Students help SMEs in designing packaging that will be used on their products. The assistance process is considered effective in supporting the business development of MSME entrepreneurs because the process can be carried out intensively. ABSTRAKKelemahan yang masih banyak ditemui pada usaha-usaha yang dilakukan pelaku UMKM adalah lemahnya pembukuan usaha dan pengemasannya. Skala usaha yang kecil dengan pemasaran yang terbatas dipandang tidak memerlukan pembukuan dalam pengelolaanya serta tidak memerlukan pengemasan yang terlalu bagus. Hal ini menjadi dasar perlunya dilakukan pendampingan untuk meningkatkan kapasitas pelaku UMKM. Peningkatan kapasitas pelaku UMKM secara perorangan dilakukan dengan menggunakan metode pendampingan. Pilihan untuk menggunakan metode pendampingan dalam meningkatkan produktivitas usahanya. Pendampingan dilakukan bersama mahasiswa terhadap pelaku UMKM selama pelaksanaan KKN mahasiswa di Desa Mekargalih, Kecamatan Jatinangor, Kabupaten Sumedang. Pendampingan pembukuan dilakukan mahasiswa dengan cara melakukan praktik pembukuan bersama-sama sehingga masyarakat bisa terus mempelajari cara pembukuan yang baik. Demikian juga dengan pendampingan dalam peningkatan mutu kualitas kemasan abon cabe. Mahasiswa membantu pelaku UMKM dalam merancang kemasan yang akan digunakan pada produknya. Proses pendampingan dinilai efektif dalam mendukung pengembangan usaha pelaku UMKM karena proses bisa dilakukan secara intensif.


Author(s):  
S.U. Lyapina ◽  
◽  
V.N. Tarasova ◽  
V.B. Ruchkin ◽  
E.O. Koscheeva ◽  
...  

The quality issues of new services directly affect the competitiveness of service organizations. However, the introduction of new services to the market is often limited only to the construction of the logistics of business processes, and the design applies only to technological equipment and infrastructure, the quality of which ultimately does not always ensure the quality of the services provided. At the same time, quality management affects mainly operational aspects, that is, it covers the later stages of the service life cycle. In resource-intensive service industries (for example, transport, communications, etc.), the high cost of equipment and infrastructure reduces the possibility of changes in service delivery technologies to improve their quality, which leads to inefficiency and market failures due to the fact that the new service does not match the real needs of customers. Despite this, forecasting and planning the quality of a service at the stage «making a decision» to launch a new service on the market remains largely without sufficient attention. The authors prove the need to design the quality of services at the stage «making a decision» to bring new services to the market. The purpose of the article is to describe the approach developed by the authors to assessing the quality of projected services at the early stages of their life cycle, which makes it possible to integrate qualitative and quantitative indicators of the future service and take into account the forecast requests of customers. The proposed approach has two features: (1) forecasting customer requirements for the quality of services is based on the results of machine learning based on data on existing and potential customers, as well as on the basis of the accumulated knowledge base of customer experience and expert opinions; (2) multi-criteria optimization is used, while some of the optimized parameters are discrete and high-quality. In conclusion, the authors demonstrated the advantages of the developed model on the examples of transport and logistics business in the field of passenger and freight transportation in Russia.


2020 ◽  
Vol 15 (1) ◽  
Author(s):  
Teguh Erawati

The research is to examine the influence of the understanding of local financial accounting system, capacity of human resource and the utility of information tecnology toward the quality of financial report information of yogyakarta government.The used data for the research is primer data. It is the result from questionnaires spreading. The respondence of this research is manager of financial report of yogyakarta local government. The questionnair is spread to 90 respondents, meanwhile that can be proccesd are 63 questionnaires. The method of sample taking is using purposive sampling. Analytic technique of data in this research is using double linier regretion technique.The result of regretion test shows that the local government financial accounting system understanding and the capacity of human resource are not influenced significantly to the quality of local government financial report information, meanwhile the utility of technology is influenced positively to the quality of local government financial report information.keyword: the understanding of local financial accounting system, capacity of human resource, the utility of information technology and quality of local government financial report information.


Author(s):  
Fitri Nurmasari ◽  
Raup Padillah

Banyuwangi Regency is one of the agricultural centers in East Java province and Indonesia. Mostly,Banyuwangi people work as farmers due to the fertil soil and wide amount of agricultural land in Banyuwangi . Thelarge number of people who work as farmers initiating the formation of farmer groups. One of the farmer groups in theSrono sub-district of Banyuwangi is the "Tan Selo 1" farmers group located in the village of Sukomaju and the "TanSelo 2" farmers group in Sukonatar village. The normal average price of one banana bunch in Banyuwangi is between50-60 thousand depending on the type and quality of bananas. Problems arise when the quantity of bananas in the marketarose, the price of 1 bunch of bananas decreases dramatically. The price of 1 bunch which is usually set at 50-60thousand drops drastically to only 20-30 thousand. This is certainly a problem for farmers in the Tan Selo group. The lackof knowledge of Tan Selo farmers about alternative variants of processed banana based products and the lack ofknowledge of the marketing strategies make it hard for the Tan Selo farmers to increase the economic value of bananaswhich have been used as an alternative income for farmers. Therefore, the solutions offered to overcome the problems offarmers include: equipping and improving farmers' knowledge about the variety of processed banana-based foods andtheir marketing strategies, conducting training to make variations on banana-based foods, conducting training oneffective marketing strategies. Overall, a series of community service programs were carried out perfectly as it expected.The percentage of participants' understanding in choosing high quality bananas is 85%, the percentage of participants’ability in processing banana-based foods is 86%, and percentage of participants who successfully sell processed foodproducts by utilizing online shopping sites is 70%


2019 ◽  
Vol 34 (2) ◽  
pp. 23-39 ◽  
Author(s):  
Elizabeth V. Grace ◽  
Ashley Davis

ABSTRACT This instructional case encourages analytical thinking about internal controls in both the operations and audit of a small, not-for-profit organization. Students examine a control environment characterized by unauthorized expenditures, lack of documentation, and missing documents. Using the COSO (2013) framework, students demonstrate understanding of business processes as they identify internal control risks and deficiencies, and recommend control improvements. Auditing students additionally apply management assertions about financial transactions and assess auditor independence. Students gain practical experience in developing flowcharts of accounting processes and writing a management letter for a familiar organization: a preschool.


2021 ◽  
Vol 4 (2) ◽  
pp. 477-494
Author(s):  
Ali Idrus ◽  
Ade Maman

One of the solutions proposed by Badan Amil Zakat Nasional is to form Lembaga Pemberdayaan Ekonomi Mustahik which has the task of improving the quality of life of mustahik through its programs. So, the purpose of this study is to find out how the role of Lembaga Pemberdayaan Ekonomi Mustahik Badan Amil Zakat Nasional in improving the economic welfare of mustahik. This study uses qualitative research methods that produce descriptive data. Where this research is based on observations made by the author and then explained according to what the author observed in the field. The data collection that the researchers did was using the method of observation, documentary interviews, and other data. When the data has been collected, the researcher conducts an analysis and then draws conclusions from the analysis. The results of this study are Lembaga Pemberdayaan Ekonomi Mustahik BAZNAS plays a role in the development of micro, small and medium enterprises (MSMEs) and focuses on potential creative businesses, empowers by providing business development capital assistance, in accordance with the budget draft proposed by mustahik, and approved by LPEM BAZNAS. Keywords: The Role of LPEM BAZNAS, Mustahik's Economic Welfare


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