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Analisa Akuntabilitas Alokasi Dana Desa Dalam Upaya Meningkatkan Pembangunan Pada Desa Umanen Lawalu Kabupaten Malaka Nusa Tenggara Timur Fransiskus Yomersianus Seran; Syamsul Bahri; Hartini Prasetyaning Pawestri
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (193.159 KB) | DOI: 10.31328/wnceb.v2i1.3188

Abstract

AbstrakTujuan penelitian ini adalah untuk mengetahui dan menganalisis pelaksanaan program alokasi dana desa terhadap peningkatan pembangunan masyarakat di Desa Umanen Lawalu Kabupaten Malaka serta akuntabilitas pengelolaan alokasi dana desa di Desa Umanen Lawalu Kabupaten Malaka. Analisis data yang digunakan dalam penelitian ini adalah teknik analisis deskriptif kualitatif. Hasil yang diperoleh menunjukan tahap pelaksanaan program alokasi dana desa terhadap peningkatan pembangunan masyarakat di Desa Umanen Lawalu Kabupaten Malaka dikerjakan oleh kelompok pelaksana yang dipercaya dan melibatkan sebagian masyarakat setempat untuk mengelola kegiatan sekaligus bertanggung jawab mengenai pembangunan yang akan dilaksanakan demi mensejahterakan masyarakat Desa Umanen Lawalu. Pencapaian tujuan Alokasi Dana Desa (ADD) belum optimal dengan turunnya anggaran penyelenggaraan pemeritahan, pembangunan dan kemasyarakatan, meningkatnya kemampuan lembaga kemasyarakatan di desa. Akuntabilitas pengelolaan alokasi dana desa di Desa Umanen Lawalu Kabupaten Malaka dalam tahap pertanggungjawaban pengelolaan ADD di Desa Umanen Lawalu menggunakan beberapa jenis laporan. Adapun tingkat kesulitan yang dialami terkait segala urusan mempertanggung jawabkan proses pengelolaan ADD di Desa Umanen Lawalu adalah sistem yang mudah berubah–ubah.Kata Kunci : Akuntabilitas, Alokasi Dana Desa..AbstractThe purpose of this study was to determine and analyze the implementation of the village fund allocation program to improve community development in Umanen Lawalu Village, Malacca Regency and the accountability of village fund allocation management in Umanen Lawalu Village, Malacca Regency. The data analysis used in this study is a qualitative descriptive analysis technique. The results obtained show that the implementation stage of the village fund allocation program towards improving community development in Umanen Lawalu Village, Malacca Regency is carried out by an implementing group that is trusted and involves some of the local community to manage activities as well as be responsible for the development that will be carried out for the welfare of the people of Umanen Lawalu Village. The achievement of the objectives of the Village Fund Allocation (ADD) has not been optimal with the decrease in the budget for the administration of government, development and society, and the increasing capacity of community institutions in the village.  Accountability for managing village fund allocations in Umanen Lawalu Village, Malacca Regency in the accountability stage for ADD management in Umanen Lawalu Village uses several types of reports. The level of difficulty experienced related to all matters of accountability for the ADD management process in Umanen Lawalu Village is a system that is easy to change.Keywords: Accountability, Village Fund Allocation.
ANALISIS SISTEM PENGENDALIAN INTERNAL ATAS PROSEDUR PENERIMAAN KAS PADA PENJUALAN TUNAI(STUDI KASUS TAF BABY SHOP 2020) Diaz Ahmad Fatchullah; Syamsul Bahri; Indah Dewi Nurhayati
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (259.735 KB) | DOI: 10.31328/wnceb.v2i1.3189

Abstract

AbstrakPenelitian ini di buat dengan tujuan untuk menganalisis pengendalian internal di dalam perusahaan TAF Baby Shop mengenai prosedur penerimaan kas yang tidak memiliki bagian terpisah dalam pelaksannanya dan menyebabkan tidak tercatatnya penerimaan kas pada saat penjualan tunai di gudang langsung ada celah penyelewengan yang harus di perbaiki oleh perusahaan. , dengan pendekatan dan paradigma konstriktivis dan desain penelitian menggunakan alat analisis deskriptif dimana melalui perhitungan  dengan logika  untuk menarik kesimpulan yang logis. Metode dalam pengumpulan data yaitu dengan cara observasi, dokumentasi, dan wawancara dengan informan yang telah di tentukan, dan  keterbatasan penelitian ini yaitu perusahaan menerapkan protokol kesehatan yang sangat ketat sehingga peneliti memiliki batas waktu yang telah di tentukan dalam observasi , mewawancara dan proses dokumentasi di TAF Baby Shop.Kata Kunci: Penerimaan kas , Penjualan Tunai AbstractThis study was made with the aim of analyzing internal controls within the TAF Baby Shop company regarding cash receipts procedures that do not have a separate part in their implementation and cause cash receipts to be unrecorded at the time of cash sales in the warehouse directly, there is a fraudulent loophole that must be corrected by the company. , with a constrictivist approach and paradigm and research design using a descriptive analysis tool where through calculations with logic to draw logical conclusions. The method of data collection is by means of observation, documentation, and interviews with predetermined informants, and the limitation of this study is that the company applies very strict health protocols so that researchers have a predetermined time limit in the observation, interview and documentation process at TAF. Baby Shop.Keywords: cash receipts from cash sales
Determinan Auditor Switching Perusahaan Sub Sektor Makanan Dan Minuman Yang Terdapat Di (BEI) Periode 2015-2019 Elsa Maria Freitas; Syamsul Bahri; Khojanah Hasan
Widyagama National Conference on Economics and Business (WNCEB) Vol 3, No 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.3978

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AbstrakModel penelitian yang dipakai ialah penelitian kuantitatif. Metode riset kuantitatif ialah penelitian yang spesifikasinya secara sistematis, terencana, serta terstruktur dengan jelas dari awal sampai pembuatan desain penelitiannya (Sugiono 2017). Pendekatan riset yang diapakai ialah pendekatan deskriptif. Deskriptif yaitu metode yang berguna mendeskripsikan serta memberikan konsep pada objek diteliti lewat data yang sudah dikumpulkan, dengan tidak melaksanakan analisis serta membuat kesimpulan umum. Manufaktur ialah perusahaan bergerak dibidang pengolahan barang mentah untuk menjadi barang siap pakai. Sekarang perusahaan manufaktur berkembang sangat cepat tiap masanya baik di segi laporan keuangan ataupun saham go publik. Prospek bisnis di bidang manufaktur juga terbukti sangat menguntungkan setiap masanya dan nantinya menarik para invest agar menanam modalnya pada perusahaan. Saham perusahaan manufaktur tiap tahun akan mengalami kenaikkan disebabkan banyak investor tertarik memasukkan modalnya disektor perusahaan manufaktur sebagai keperluan investasi guna memuat kebutuhan dimasa mendatang. Objek penelitian dari riset ini ialah perusahaan manufaktur subsektor makanan serta minuman yang berada pada Bursa Efek Indonesia periode 2015-2019. Subjek risetnya ialah laporan tahunan perusahaan manufaktur dengan datanya bersumber dari website Bursa Efek Indonesia yaitu www.idx.co.id. Pertumbuhan perusahaan tidak berdampak pada auditor switching. maksudnya naik atau turunnya Pertumbuhan perusahaan tidak dapat berdampak pada auditor switching, Audit Delay tidak berdampak pada auditor switching. maksudnya naik atau turunnya Audit Delay tidak dapat berdampak pada auditor switching, Financial Distress berdampak positif serta signifikan kepada auditor switching. maksudya kenaikan Financial Distress akan membuat kenaikan perusahaan melakukan auditor switching, Ukuran KAP berdampak negatif serta signifikan kepada auditor switching. maksudnya kenaikan Ukuran KAP akan membuat penurunan perusahaan melakukan auditor switching. Kata Kunci: Pertumbuhan Perusahaan, Audit Delay, Financial Distress Dan Ukuran KAPAbstractThe research model used is quantitative research. Quantitative research methods are research whose specifications are systematic, planned, and clearly structured from the beginning to the making of the research design (Sugiono 2017). The research approach used is a descriptive approach. Descriptive is a method that is useful for describing and providing concepts to the object under study through the data that has been collected, by not carrying out analysis and making general conclusions. Manufacturing is a company engaged in the processing of raw goods to become ready-to-use goods. Now manufacturing companies are growing very fast every time, both in terms of financial statements and stocks going public. Business prospects in the manufacturing sector have also proven to be very profitable at all times and will eventually attract investors to invest in the company. The stock of manufacturing companies will increase every year because many investors are interested in entering their capital in the manufacturing sector as an investment requirement to cover future needs. The object of this research is the food and beverage sub-sector manufacturing companies listed on the Indonesia Stock Exchange for the 2015-2019 period. The research subject is the annual report of manufacturing companies with data sourced from the Indonesia Stock Exchange website, namely www.idx.co.id. The company's growth has no impact on auditor switching. it means that the increase or decrease in the company's growth cannot have an impact on auditor switching, Audit Delay has no impact on auditor switching. meaning that the increase or decrease in Audit Delay cannot have an impact on auditor switching, Financial Distress has a positive and significant impact on auditor switching. This means that the increase in Financial Distress will make companies perform auditor switching. The size of the KAP has a negative and significant impact on auditor switching. This means that the increase in the size of the KAP will reduce the number of companies doing auditor switching.Keywords: Company Growth, Audit Delay, Financial Distress And KAP Size.
ANALISIS PERNYATAAN STANDAR AKUNTANSI KEUANGAN (PSAK) NO.69 TERHADAP ASET BIOLOGIS PADA PT. HARTA MULIA KABUPATEN BLITAR Hartini Prawesti Prasetyaning; Azizati Putri Arsita; Dwi Anggarani; Untung Wahyudi; Syamsul Bahri
Jurnal Akuntansi Vol 9, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/jurakun.v9i1.1297

Abstract

ABSTRAKIndonesia merupakan sumber negara yang mempunyai aset-aset yang berlimpah baik itu dalam bidang pertanian dan yang lainnya. salah satu perusahaan yang bergerak di bidang pengelolaan kopi adalah PT Harta Mulia yang berlokasi di Dusun Karanganyar, Desa Modangan Kabupaten Blitar. Tujuan penelitian ini untuk mengetahui penerapan PSAK 69 terhadap aset biologis tanaman kopi pada PT. Harta Mulia. Metode penelitian ini menggunakan metode kualitatif dengan pendekatan deskriptif. Berdasarkan hasil analisis dan pembahasan, dapat disimpulkan bahwa meskipun PT. Harta Mulia Kabupaten Blitar belum mengadopsi PSAK 69 sebagai standar, namun secara garis besar perusahaan telah menerapkan PSAK 69. Dalam pengakuannya aset biologis diakui sebagai aset tidak lancar dan akunnya dibedakan menjadi tanaman belum menghasilkan dan tanaman menghasilkan. PT. Harta mulia juga mengakui adanya penyusutan aset biologis pada tanaman menghasilkan, hal tersebut tidak sesuai dengan PSAK 69. Dalam pengukuran aset biologis PT. Harta Mulia mengukur berdasarkan harga perolehan karenapertimbangan nilai perolehan lebih terukur sehingga informasi yang disajikan lebih andal.Kata kunci: Penerapan, PSAK 69, Aset Biologis.ABSTRACTIndonesia is a source of state that has abundant assets, both in agriculture and others. one of the companies engaged in coffee management is PT Harta Mulia which is located in Karanganyar Hamlet, Modangan Village, Blitar Regency. The purpose of this study was to determine the application of PSAK 69 to the biological assets of coffee plants at PT. Noble Treasure. This research method uses a qualitative method with a descriptive approach. Based on the results of the analysis and discussion, it can be concluded that although PT. Harta Mulia Blitar Regency has not adopted PSAK 69 as a standard, but in general the company has implemented PSAK 69. In its recognition, biological assets are recognized as non-current assets and the accounts are divided into immature plantations and mature plantations. PT. Harta Mulia also admits that there is a depreciation of biological assets in mature plantations, this is not in accordance with PSAK 69. In measuring biological assets of PT. Harta Mulia measures based on cost because the consideration of acquisition value is more measurable so that the information presented is more reliable.Kata kunci: Application, PSAK 69, Biological Assets.
Pengaruh Pemanfaatan Sistem Informasi Akuntansi Dan Sistem Pengendalian Internal Terhadap Kualitas Laporan Keuangan Pada KPRI Universitas Negeri Malang Syamsul Bahri; Triyanti Maulidiyah; Khojanah Hasan; Endah Puspitosarie
Journal of Public and Business Accounting Vol. 3 No. 2 (2022): July - December
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (685.831 KB) | DOI: 10.31328/jopba.v3i2.249

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Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh pemanfaatan sistem informasi akuntansi, sistem pengendalian internal terhadap kualitas laporan keuangan. Jumlah responden dalam penelitian ini adalah 123 responden dengan menyebarkan kuisoner google form. Metode yang digunakan dalam penelitian ini adalah proportional sampling atau sampling berimbang. Teknik analisis data yang digunakan dalam penelitian ini adalah analisis regresi berganda dengan teknik IBM SPSS versi 26. Hasil penelitian menunjukan bahwa penerapan sistem informasi akuntansi berpengaruh positif signifikan terhadap kualitas laporan keuangan pada KPRI Universitas Negeri Malang dan sistem pengendalian internal berpengaruh positif signifikan terhadap kualitas laporan keuangan pada KPRI Universitas Negeri Malang
Analisis Akuntabilitas Dan Transparansi Laporan Keuangan Badan Usaha Milik Desa (Bumdes) (Studi Kasus Pada Desa Kereana Kecamatan Botin Leobele Kabupaten Malaka Tahun 2019-2020) Maria Fatima Manek; Syamsul Bahri; Indah Dewi Nurhayati
Widyagama National Conference on Economics and Business (WNCEB) Vol 3, No 1: WNCEB 2022
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/wnceb.v3i1.4554

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Tujuan  penelitian ini adalahu ntuk mengetahui Akuntantabilitas dan Transparansi Laporan Keuangan Badan Usaha milik Desa Pada Desa Kereana, KecamatanBotinLeo Bele, Kabupaten Malaka. Rumusan masalah dalam penelitian ini adalah; (1) Bagimana Akuntabilitas Laporan Keuangan Badan Usaha Milik Desa pada Desa Kereana, Kecamatan Botin Leo Bele, Kabupaten Malaka?; (2)Bagimana Transparansi Laporan Keuangan Badan usaha Milik Desa pada Desa Kereana Kecamatan Botin Leo Bele Kabupaten Malaka. Metode penelitian ini adalah kuantitatif dengan pendekatan penelitian studi kasus. Dalam Penelitian ini yang menjadi subjek penelitian antara lain, Kepala Desa, Sekretaris Desa Kepala seksi, Bendahara dan Masyarakat Desa. Teknik pengumpulan data melalui tiga tahap yakni, Observasi, Wawancara dan Dokumentasi. Teknik analisa data dalam penelitian ini meliputi kondensasi data, display data, kesimpulan dan verifikasi.Berdasarkan hasil penelitian diketahui bahwa; Dari Segi Transparansi pada Desa Kereana sudah sesuai dengan Permendagri 113 tahun 2014, yakni adanya musrenbangdes setiap awal tahun untuk mengapresiasi ide atau keluhan warga, selalu menginformasikan secara tertulis jumlah dana yang didapat dari pemerintah, serta adanya papan-papan infromasi mengenai kegiatan pembangunan yang sedang dikerjakan. Oleh sebab itu Desa Kereana dikatakan Transparan; Tahap Pertanggungjawaban Desa Kereana telah dilaporkan oleh Kepala Desa kepada bupati sesuai laporan pertanggungjawaban tahun 2020 sudah menggunakan format laporan pertanggungjawaban realisasi pelaksanaan APBDes sesuai Permendagri nomor 113 tahun 2014 dengan mencantumkan laporan kekayaan milik desa, laporan program sektoral dan program daerah yang masuk desa, serta laporan penggunaan dana desa tahun anggaran. Dengan demikian maka dapat disimpulkan bahwa Desa Kereana dalam proses pertanggungjawaban dikatakan Akuntabel.Saran untuk pemerintah Desa Kereana agar lebih ditingkatkan lagi transparansi dan akuntabilitas dengan memuat laporan,  profil desa, laporan keuangan dan yang lainnya pada website Desa Kereana agar lebih mudah diakses bagi masyarakat Desa Kereana atau pihak-pihak yang menginginkan laporan tersebut.Kata Kunci: Akuntabilitas, Transparansi, Laporan Keuangan, Bumdes. AbstractThe purpose of this research is to find out; Accountability and Transparency of the Financial Statements of Village Owned Enterprises in Kereana Village, Botin Leo Bele District, Malacca Regency. The formulation of the problem in this research is; (1) What is the Accountability of the Financial Statements of Village-Owned Enterprises in Kereana Village, Botin Leo Bele District, Malacca Regency?; (2) How is the Transparency of the Financial Statements of Village-Owned Enterprises in Kereana Village, Botin Leo Bele District, Malacca Regency. This research method is quantitative with a case study research approach. In this study, the research subjects included the Village Head, Village Secretary, Section Head, Treasurer and Village Community. Data collection techniques through three stages namely, Observation, Interview and Documentation. Data analysis techniques in this study include data condensation, data display, conclusion and verification.Based on the research results it is known that; In terms of transparency, Kereana Village is in accordance with Permendagri 113 of 2014, namely the existence of a village development planning meeting at the beginning of every year to appreciate ideas or complaints from residents, always informing in writing of the amount of funds received from the government, as well as the existence of information boards regarding development activities being carried out. . Therefore, Kereana Village is said to be Transparent; The Kereana Village Accountability Stage has been reported by the Village Head to the regent according to the 2020 accountability report using the accountability report format for the realization of the APBDes implementation in accordance with Permendagri number 113 of 2014 by including reports on village assets, sectoral program reports and regional programs that enter the village, as well as reports on utilization budget year village fund. Thus, it can be concluded that Kereana Village in the process of accountability is said to be accountable.Suggestions for the Kereana Village government to further improve transparency and accountability by loading reports, village profiles, financial reports and others on the Kereana Village website to make it more accessible for the Kereana Village community or parties who want the report.Keywords: Accountability, Transparency, Financial Reports, Bumdes.
EKSISTENSI PRODUKTIVITAS USAHA MELALUI IMPLEMENTASI ASPEK MANAJEMEN PADA UKM BENGKEL LAS BUBUT Adya Hermawati; Endang Fatmawati; Teguh Setiawan Wibowo; Syamsul Bahri
RESONA : Jurnal Ilmiah Pengabdian Masyarakat Vol 7, No 1 (2023)
Publisher : Lembaga Penerbitan dan Publikasi Ilmiah (LPPI) Universitas Muhammadiyah Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35906/resona.v7i1.1367

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UKM Bengkel Las Bubut di Kelurahan Merjosari, Kecamatan Lowokwaru, Kota Malang memiliki permasalahan yaitu masih lemahnya aspek manajerial yang mengakibatkan sulit berkembang dan minim profit. Tata kelola manajerial, keuangan, dan pemasaran belum memenuhi standar usaha yang sehat dan unggul. Dari identifikasi permasalah yang beragam, maka solusi yang ditawarkan ialah berfokus pada penguatan usaha melalui implementasi aspek manajemen yang terbagi menjadi 3 (tiga) bagian, yaitu pelatihan dan pendampingan manajerial penyusunan standar operasional prosedur, penyusunan laporan keuangan sederhana berbasis akuntansi UKM, dan penyusunan pemasaran digital maupun online. Selain itu, evaluasi secara berkelanjutan turut menjadi salah satu aspek semakin berkembangnya UKM Bengkel Las Bubut. Hasil dari Program Pengabdian kepada Masyarakat ini menujukkan bahwa Mitra UKM dapat mengikuti dengan baik terkait pendampingan dan pelatihan aspek manajemen. Mitra UKM secara mandiri mampu mengimplementasi secara berkelanjutan semua kegiatan sebagai bentuk apreasi kepada tim pengabdian.  Abstract. The Lathe Welding SME in Merjosari Village, Lowokwaru District, Malang City has a problem, namely the weak managerial aspects which result in difficulty developing and minimal profit. Managerial, financial, and marketing governance has not met the standards of a healthy and superior business. From the identification of diverse problems, the solution offered is to focus on strengthening the business through the implementation of management aspects which are divided into 3 (three) parts, namely training and managerial assistance in the preparation of standard operating procedures, preparation of simple financial reports based on SME accounting, and preparation of digital and online marketing. In addition, continuous evaluation is also one aspect of the growing of Lathe Welding SMEs. The results of this Community Service Program show that SME Partners can follow well related to mentoring and training on management aspects. SME partners are independently able to implement continuously all activities as a form of appreciation to the service team.
Analisis Sistem Pengendalian Internal Pada Proses Penggajian Dan Pengupahan Dengan Studi Kasus Pada PT. Semesta Gemilang Karyatama (Sgk Plywood) Ahmad Sya’roni; Syamsul Bahri; Dwi Anggarani; Irfan Fatoni
Trending: Jurnal Manajemen dan Ekonomi Vol. 1 No. 4 (2023): Oktober : Trending: Jurnal Manajemen dan Ekonomi
Publisher : Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/trending.v1i4.1463

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The internal control system for payroll and wages is a system to control and minimize the occurrence of problems in the payroll and wage process. The occurrence of dual duties, authorities and responsibilities in PT. Semesta Gemilang Karyatama (SGK Plywood) is a problem that can arise within the company. The purpose of this study was to analyze the internal control system in the payroll and wage processes of PT. Universe Gemilang Karyatama (SGK Plywood). this is done to find out the payroll and wage control system that is applied then to analyze the factors that lead to potential problems at PT. Semesta Gemilang Karyatama (SGK Plywood) and provide suggestions for improvements to the existing system. This research was conducted using descriptive and qualitative methods by collecting data through direct observation of objects, interviews with relevant sources, analyzing existing documents. From the research results, PT. Semesta Gemilang Karyatama (SGK Plywood) is still not implementing good practices in accordance with existing elements with dual responsibilities and authorization fully charged to the leadership so that existing controls are still not optimal. By separating the responsibilities properly and the responsibility is given to the competent part in their field to authorize it can minimize errors that can occur at PT. Universe Gemilang Karyatama (SGK Plywood).
Pendampingan Strategi Digital Marketing Sebagai Upaya Meningkatkan Daya Tarik Wisata Kampung Gerabah Penanggungan Niken Paramita; Rahayu Puji Suci; Syamsul Bahri; Daiva Permana; Aura Chaerani; Widiya Rahmawati
Jurnal Pengabdian Nasional (JPN) Indonesia Vol. 5 No. 1 (2024): Januari
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) STMIK Indonesia Banda Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jpni.v5i1.630

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This research aims to accompany and develop digital marketing strategies as an effort to increase the tourist attraction of Pananggungan Pottery Village in Malang. Research methods include field observations to analyze conditions, potential and challenges in the village, interviews with various parties including local communities, pottery craftsmen, village administrators, tourists and related stakeholders, as well as FGDs to obtain input and suggestions regarding tourism development strategies. These results are the basis for developing development strategy recommendations, which are then complemented by digital marketing training assistance for the community and tourism actors. By implementing a targeted digital marketing strategy, this research seeks to strengthen the existence of Pananggungan Pottery Village as an attractive and sustainable tourist destination. The methods used in this research involve a series of qualitative approaches, including field observations, interviews with key stakeholders, and FGDs. Field observations provide a comprehensive picture of village conditions, while interviews provide an opportunity to hear the voices of various stakeholders. FGDs were held to gather ideas and further input from stakeholders. Recommendations for tourism development strategies are strengthened by accompanying digital marketing training as a concrete step in implementing the proposed solutions.
Innovation Capability of Learning Orientation Mediators on the Performance of Tourism Industry MSMEs R Tri Priyono Budi Santoso; Sylvia Fettry; Adya Hermawati; Syamsul Bahri; Endang Fatmawati; Shujahat Ali
Jurnal Aplikasi Manajemen Vol 22, No 1 (2024)
Publisher : Faculty of Economics and Business, Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jam.2024.022.01.08

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The aim of this research is to prove the influence of learning orientation on the innovation ability and performance of MSMEs. Innovation ability mediates the influence of learning orientation on the performance of tourism MSMEs in Greater Malang. A quantitative approach was used with 100 tourism MSME owners in Malang Raya, East Java, Indonesia. Using Structural Equation Modeling (SEM) analysis, it shows that learning orientation has an influence on innovation ability and MSME performance and innovation ability has an influence on MSME performance and innovation ability is able to mediate the relationship between learning orientation and the performance of tourism MSMEs in Malang Raya. Based on the research findings, suggestions are put forward that tourism MSME actors in Greater Malang must adapt to environmental changes so that future researchers can study the business environment and market orientation to improve the performance of tourism MSMEs in Greater Malang.