The role of the leader in an organization is the key factor to determin the success of the organization. By the organization leader, the members will be more easily managed and controled. Transformational leadership is one of leadership style that is able to create intrinsic motivation for organizational members. This study to determine the meaning of transformational leaders to create a better work culture in the company. This study uses a phenomenological method that focused on PT. Serkolinas Aman Nusantara Semarang. To obtain research results, researchers used unstructured interviews in extracting information. Unstructured interviews were addressed to nine number of employees at PT. Serkolinas Aman Nusantara Semarang. Research shows that the transformational type of leader style is able to create a positive work culture in the organization. Because, transformational leadership style is able to direct the behavior of organizational members to create value in accordance with organizational goals, thus ignoring the personal vision of organizational members.
The Covid 19 pandemic that occurred in 2020 until now has had a significant impact on the business and financial conditions of all business sectors, especially in the field of Micro, Small and Medium Enterprises. The existence of MSMEs as contributors to gross domestic product cannot be underestimated because they are able to encourage the community's economy through the provision of jobs and income distribution when the government has limitations in providing employment opportunities. However, the Covid-19 pandemic has eroded the economic ability of MSMEs to continue to develop due to operational limitations from the implications of restricting community activities as instructed by the Government. Therefore, as the best solution for SMEs today, they must be able to manage finances in anticipation of unwanted conditions such as the condition during the Covid 19 Pandemic yesterday. The focus of the service is carried out at the Kurniawan Textile UMKM which is located in Tanjung Mas Village, North Semarang District. As a result of service, partners gain knowledge and skills in managing finances to determine business operations run by MSMEs.
<p><em>Profit can be assumed as an important component to describe the positif financial condition in a business. Based on this basis, the achievement of the profit statement is something that is often pursued by business. Even to pursue a condition called profit, an organization's management often uses various ways to pursue the profit position. In the other side, profit can be assumed as an excess of the difference between all receipts and all expenditures. But, in the different opinion, profit also increasingly in meaning along with the perception by Micro, Small and Medium Enterprises (MSMEs). Based on the capability and len’s indicators obtained by the MSME actors. The purpose of this study is to explore the meaning of profit from the perspective actors of MSMEs. The research method uses a phenomenological approach. Then the results of the analysis were obtained by digging up information at the research site through interviews with three MSME actors. The research shows the results that MSME actors describe profits based on various perspectives such as the ability of MSME owners to complete obligations related to employee salary costs, electricity costs, and can run operations even though economic conditions are not stable.</em></p>
Persaingan global memicu adanya ekonomi kreatif yang identik dengan industri kreatif. Untuk peningkatan taraf hidup masyarakat, ibu – ibu rumah tangga yang berada di desa meteseh kecamatan tembalang kota Semarang, beberapa sudah berkecimpung di dalam usaha kecil menengah, tetapi ibu – ibu belum bisa mengatur keuangan dengan baik. Tim pengabdian masyarakat Universitas Semarang ingin membantu ibu – ibu rumah tangga di desa meteseh dengan cara penentuan biaya harga pokok produksi dan inovasi produk. Dengan melihat banyaknya tanaman ubi di sekitar desa meteseh, maka tim pengabdian masyarakat ingin memberikan pelatihan pembuatan onde – onde berbahan baku ubi ungu. Metode yang digunakan dalam kegiatan PKM ini meliputi kegiatan pelatihan dan workshop. Kegiatan pelatihan yang dilakukan meliputi 1) Penentuan harga jual dan akuntansi dasar 2) penentuan strategi yang tepat. Rencana kegiatan PKM ini meliputi 1) Pra Survey Lapangan 2) Persiapan Alat dan Bahan Pelatihan 3) Persiapan Tempat Pelatihan dan Workshop 4) Penentuan harga jual dan Akuntansi Dasar 5) Penentuan strategi yang tepat dengan pemakaian harga yang sudah ditentukan bagi umk 6) Pembuatan Laporan dan Publikasi. Peran kedua mitra adalah sebagai obyek dan subyek. Sebagai obyek, mitra merupakan sasaran untuk ditangani permasalahannya dalam mengembangkan usaha.
Purpose - The purpose of this study was to exsplore the implementation of Hablumminannas as a budget planning in Non-profit organization in Indonesian and to determine the preferences of the others non-profit organization to operate their business circle.Method - This study uses a phenomenological approach. In obtaining some information, the researcher used the interview method addressed to 15 informants who were at PT. Serkolinas Aman Nusantara spread throughout Indonesia.Result - The results of this study, top management and members of the organization know more about what are the top priorities in determining strategies to improve organizational performance and no one member of the organization feels disadvantaged in accordance with what is recommended by the Qoran, that the concept of Hablumminannas must always prioritize good relations with others.Implication - Especially in the non-profit organization sector so that they are in accordance with the guidelines of Islamic Values Hablumminannas.Originality - Provide detailed understanding of the implementation of budget planning through the Islamic values of Hablumminannas which are principled not to harm others through a phenomenological approach to non-profit organizations in Indonesia.
Financial statements are tools that present entity information in terms of assets, liabilities, and equity. With the financial statements, the financial condition of a business can be reflected. Financial reports can be used as a tool to evaluate as well as a tool in determining the capabilities of business actors in carrying out the operations of a business. Not only that, with the existence of financial reports, projections of future business operations can be better planned. However, for Micro, Small and Medium Enterprises or MSMEs, not all business actors are able and understand the importance of financial reports for the sustainability of these Micro, Small and Medium Enterprises or MSMEs. In reality, there are still many MSMEs who do not understand the importance of financial reports for the sustainability of a business or business. The results of this activity provide assistance and training for MSMEs to compile a financial report in a simple form in accordance with SAK EMKM which is regulated by the IAI Council.
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