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Turnitin Capacity Building for Ubi Cilembu Roasted Sweet Potato Small and Medium Enterprises (SMEs) Community at Warung Salapan, Bandung, Through Accounting Information System 'SI APIK' and 'Green Accounting' to Support Sustainable Business
Main Article Content
Keywords:
Accounting Information System; Green Accounting; UMKM; Ubi Cilembu; SI APIK
Cilembu Sweet Potato Roastery at Warung Salapan Bandung. Small and medium-sized enterprises (SMEs) operating in the culinary sector often encounter challenges in financial management due to the continued use of manual methods for financial record-keeping. Furthermore, environmental considerations are of paramount importance in this business, given that Cilembu Sweet Potato is the primary ingredient in the culinary products produced, and effective waste management is crucial for sustaining this business. The objective of this Community Service Activity (PKM) is to enhance financial management capabilities through the use of an Accounting Information System. Additionally, providing insights into green accounting can contribute to raising environmental awareness and responsibility among SME stakeholders, thus aiding in the reduction of the environmental impact resulting from business activities while promoting sustainable SMEs. This Community Service Activity offers various methods and approaches to address these issues. These include training sessions, which equip SME stakeholders with knowledge of green accounting and enhance their proficiency in the 'SI APIK' Accounting Information System. The outcomes of this activity reflect its positive contribution to supporting sustainable SME growth and promoting environmental awareness in Warung Salapan Bandung. It also empowers SME owners to manage their businesses more effectively. Additionally, it leads to increased empowerment of partners, higher revenues for partners engaged in the economic sector, and improved understanding and skills within the community.
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Ashari, M. H., and Anggoro, Y., “Implementation of Green Accounting in Business Sustainability at Public Hospitals in Malang Raya”, International Journal of Multicultural and Multireligious Understanding, Vol. 7 No. 10 (2020): 391-403. http://dx.doi.org/10.18415/ijmmu.v7i10.2102
Azizah, W., “Pandemi COVID-19: Apakah Mempengaruhi Green Accounting di Indonesia?” Review of Applied Accounting Research (RAAR), Vol. 2 No. 2 (2022): 153. https://doi.org/10.30595/raar.v2i2.13679
Dhar, B. K., Sarkar, S. M., and Ayittey, F. K., “Impact of social responsibility disclosure between implementation of green accounting and sustainable development: A study on heavily polluting companies in Bangladesh”, Corporate Social Responsibility and Environmental Management, Vol. 29 No. 1 (2022): 71-78. https://doi.org/10.1002/csr.2174
Deswanto, V., “Literature Review: Green Accounting Era 4.0 Menuju Society 5.0”, Jurnal Riset Akuntansi Dan Manajemen Malahayati, Vol. 11 No. 2 (2022): 42–48. https://doi.org/10.33024/jrm.v11i2.7213
Dewi, P. P., and Wardani, W., “Green Accounting, Pengungkapan Corporate Social Responsibility dan Profitabilitas Perusahaan Manufaktur”, E-Jurnal Akuntansi, Vol. 32 No. 5 (2022): 1117. https://doi.org/10.24843/eja.2022.v32.i05.p01
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Endiana, I. D. M., Dicriyani, N. L. G. M., Adiyadnya, M. S. P., and Putra, I. P. M. J. S., “The effect of green accounting on corporate sustainability and financial performance”, The Journal of Asian Finance, Economics and Business (JAFEB), Vol. 7 No. 12 (2020): 731-738.
Giang, N. P., Hien, T. N. B., Huyen, V. T. T., Ngan, L. T. H., and Ha, D. N., “Perspectives On Green Accounting And Its Relationship With Sustainable Development In The Business”, Multicultural Education, Vol. 7 No. 12. (2021): 629-641.
Handani, W. L., and Trimo, L., “Daya Saing Agribisnis Ubi Jalar Cilembu Di Desa Cilembu, Kecamatan Pamulihan, Kabupaten Sumedang, Jawa Barat”, Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis, Vol. 7 No. 1 (2021): 676. https://doi.org/10.25157/ma.v7i1.4765
Hariyati, H., Nuswantara, D. A., Hidayat, R. A., and Putikadea, I., “Management accounting information system and intellectual capital: a way to increase SME’s business performance”, Jurnal Siasat Bisnis, (2023): 61-75. https://doi.org/10.20885/jsb.vol27.iss1.art5
Hartuti, R. F., and Rochdiani, D., “Perancangan Strategi Pemasaran IRT Keripik Ubi Cilembu Cihuy Chips Menggunakan SOAR Strategic”, Mimbar Agribisnis: Jurnal Pemikiran Masyarakat Ilmiah Berwawasan Agribisnis, Vol. 7 No. 1 (2021): 320. https://doi.org/10.25157/ma.v7i1.4530
https://ekonomi.republika.co.id/berita/rrlz8e502/umkm-susah-catat-laporan-keuangan-bisa-pakai-aplikasi-siapik , Accessed in 20 March 2023
Kurniawan, T., and Muharam, H, “The Role of Micro, Small, and Medium Enterprises (MSMEs) in Economic Development”, Journal of Business and Management, Vol. 22 No. 1 (2020): 1-10.
Latifah, L., Setiawan, D., Aryani, Y. A., and Rahmawati, R., “Business strategy–MSMEs' performance relationship: innovation and accounting information system as mediators”, Journal of Small Business and Enterprise Development, Vol. 28 No. 1 (2021): 1-21. https://doi.org/10.1108/JSBED-04-2019-0116
McCarthy, Anne M. and Tucker, Mary L. “Encouraging community service through service learning”. Journal of Management Education, Vol. 26 No. 6 (2002); 629-647. https://10.1177/1052562902238322
Mujiono, M., and Sugiyo, K., “Kesesuaian Lahan Dan Produktivitas Ubi Cilembu Sebagai Komoditas Unggulan Di Kabupaten Sumedang” Ziraa’Ah Majalah Ilmiah Pertanian, Vol. 44 No. 3 (2019): 357. https://doi.org/10.31602/zmip.v44i3.2129
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Rudiyanto, R., Paniran, P., and Yumhi, Y., “SME Sustainability Through The Role Of Suitability Tasks In Accounting Information Systems And Internal Control”, Akurasi: Journal of Accounting and Finance Studies, Vol. 5 No. 2 . (2022): 153-166. https://doi.org/10.29303/akurasi.v5i2.235
Saad, M., “The influence of accounting information system adoption on business performance amid COVID-19”, Computers in Human Behavior Reports, Vol. 10 (2023): 100286. https://doi.org/10.1016/j.chbr.2023.100286
Sepasi, S., and Al-attar, H. A., “Investigating the Effect Of Balanced Scorecard Acceptance On The Effectiveness Of Accounting Information System And Sustainable Performance (Companies Listed On The Iraqi Stock Exchange)”, World Bulletin of Management and Law, Vol. 13 (2022): 143-159.
Setiawan, R., and Lubis, M. A., “The Role of Small and Medium-Sized Enterprises in Indonesian Economic Development”, Journal of Economics and Business, Vol. 3 No. 1 (2020): 1-14.
Setiawan, B., and Purwanto, A., “Analisis Penggunaan Energi Listrik dalam Proses Produksi pada UMKM”, Jurnal Teknik Industri, Vol. 2 No. 1 (2020): 1-8.
Sudewa, J., “Keragaan Usaha Tani Ubi Cilembu Dalam Rangka Mengkoperasikan Petani”, Coopetition: Jurnal Ilmiah Manajemen, Vol. 10 No. 2 (2019): 73–84. https://doi.org/10.32670/coopetition.v10i2.41
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