Pengabdian ini bertujuan untuk membangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Startegi ini sangat dibutuhkan para mitra sebagai upaya pemulihan demi keberlanjutan bisnis yang harus dilakukan para mitra di masa pandemi Covid-19. Pelaksanaan program pengabdian ini akan dilaksanakan selama 1 bulan. Program ini akan dilakukan oleh 6 (enam) orang dosen dengan kolaborasi kepakaran pada 4 bidang. Bidang tersebut di antaranya bidang akuntansi manajemen, akuntansi keuangan, manajemen pemasaran dan sistem informasi serta 1 mahasiswa di bidang manajemen pemasaran dan akuntansi. Transfer iptek ke mitra dilakukan melalui penyuluhan dalam tiga bentuk, yaitu penyajian materi, demo, dan pendampingan. Kegiatan penyuluhan ini disambut antusias oleh para pengrajin kapuk dan berharap dapat dilakukan secara intens di desa mereka karena telah memberikan insight. Penyuluhan ini memberikan insightbaik bagi pengabdi maupun peserta. Hal ini dikarenakan pengabdi dapat melihat langsung berbagai permasalahan yang dihadapi oleh para pengrajin, terlebih di masa pandemi Covid-19 ini. Hasil pengabdian ini menunjukkan perlunya dilakukan bimbingan secara teknis dalammembangkitkan dan mengembangkan bisnis kerajinan kapuk melalui strategi patronage sebagaiupaya memperkuat kemampuan pemasaran para mitra. Kapuk Craft Business Group Sustainability In Dalaka Village Through The Patronage Strategy This service aims to generate and develop the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners. This strategy is urgently needed by partners as a recovery effort for business sustainability that must be carried out by partners during the Covid-19 pandemic. The implementation of this service program will be carried out for 1 month. This program will be carried out by 6 (six) lecturers with collaboration of expertise in 4 fields. These fields include management accounting, financial accounting, marketing management and information systems and 1 student in marketing management and accounting. The transfer of science and technology to partners is carried out through counseling in three forms, namely material presentation, demonstration, and mentoring. This outreach activity was enthusiastically welcomed by the kapok craftsmen and hoped that it could be carried out intensely in their village because it had provided insight. This counseling provides insight for both devotees and participants. This is because servants can see firsthand the various problems faced by craftsmen, especially during this Covid-19 pandemic. The results of this service indicate the need for technical guidance in generating and developing the kapok handicraft business through a patronage strategy as an effort to strengthen the marketing capabilities of partners.
AbstrakTujuan Penelitian ini adalah untuk membuktikan bahwa kepribadian akuntan pendidik sangat mempengaruhi perilaku organisasi kampus. Jenis penelitian yang digunakan adalah penelitian pustaka atau library research yaitu menghimpun data dengan cara menggunakan bahan-bahan tertulis. Perilaku individu, dalam hal ini akuntan pendidik akan berpengaruh pada perilaku organisasi kampus, hal ini dikarenakan bagian yang membentuk organisasi itu adalah individu-individu yang dalam konteks ini adalah para akuntan. dimana setiap akuntan pendidik memiliki kepribadian yang berbeda-beda. kepribadian awal yang dibawa oleh anggota-anggota atau individu-individu organisasi itu dianggap sebagai faktor penting dalam perilaku di tempat kerja.Kata Kunci : Kepribadian, Akuntan Pendidik, Organisasi Kampus AbstractThe purpose of this study is to prove that an accountant's personality educator greatly affect organizational behavior campus.
This study aims to analyze the determinants of financial reporting transparency implementation in Regional Apparatus Organizations (RAO). The study employs quantitative approach with population of RAO in Pasangkayu Regency, West Sulawesi; with saturation sampling technique, we explore respondents which are the head of finance and program sub-division. We use multiple linear regression to analyze our data. The results show that external pressure, environmental uncertainty, and management commitment have positive effect on the implementation of financial reporting transparency.
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