Kategori: faculty

The People’s Economy Research Group (RG) from the Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), has successfully organized a community service activity entitled “Empowerment and Institutional Development of Consumption Fish Farmers in Tulungagung.”

This activity not only aims to enhance the welfare of local fish farmers but also served as part of UNS’s Students’ Community Service Program (KKN), where students were directly involved in community empowerment.

Held on July 16-17, 2024, the event involved various stakeholders, including students, faculty members, and the local community. A series of educational and training activities were conducted, covering effective fish farming techniques, feed management, and fish production management. Additionally, the primary focus of this initiative was to build strong institutions among fish farmers to increase their bargaining power in the market.

Bhimo Rizky Samudro, S.E., M.Si., Ph.D., Head of the People’s Economy Research Group at UNS, stated that this activity is a testament to UNS’s commitment to supporting a people-based economy. “We believe that with proper empowerment and the formation of solid institutions, fish farmers can significantly improve their welfare,” he said.

Additionally, students give positive feedback to the KKN program as an integral part of this program. They believed that they acquired valuable experience and practical knowledge that is beneficial for their daily lives and academic endeavors. “Through this KKN, we were able to observe firsthand and see how the knowledge we learn in the classroom is applied in real life by going straight to the field,” said one of the participating KKN students.

One of the fish farmers who participated, Pak Eko, expressed his gratitude to UNS. “We are very grateful for this activity. We have learned better farming techniques and how to sell our harvest at more profitable prices,” he said.

Looking ahead, the People’s Economy Research Group at FEB UNS plans to continue similar activities in various other regions, hoping to empower more communities and build a stronger people-based economy.

The Quality Assurance Unit (UPM) of the Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), organized an International Quality Assurance Benchmarking activity with Assoc. Prof. Dr. Mohamad Shaharudin bin Samsurijan, Dean of the School of Social Sciences, Universiti Sains Malaysia (USM), on Tuesday, 16 July 2024. The activity was conducted virtually and attended by the Dean Office, Coordinators for Monitoring and Evaluation, Internal Quality Assurance System (SPMI), External Quality Assurance System (SPME), Quality Control Groups (GKM), as well as faculty coordinators at FEB UNS.

In her opening remarks, Dr. Dwi Prasetyani, S.E., M.Si., Vice Dean for Academic Affairs, Research, and Student Affairs of FEB UNS, expressed her sincere appreciation to Assoc. Prof. Dr. Mohamad Shaharudin Samsurijan for his willingness to participate virtually and share insights on quality assurance practices implemented at the School of Social Sciences, USM. She conveyed the expectation that the meeting would generate mutual benefits for both FEB UNS and the School of Social Sciences, USM.

Dr. Dwi further explained that FEB UNS currently manages four undergraduate Study Programs, three master’s Study Programs, and one doctoral Study Program. These Study Programs have obtained international accreditation from AQAS and achieved an “Excellent” status in the national accreditation conducted by LAMEMBA. In addition, she noted that FEB UNS is committed to preparing for the submission of AACSB accreditation in the current year.

“As we understand, quality assurance can be divided into internal and external mechanisms, where institutions often place greater attention on external quality assurance. Nevertheless, UNS has developed an internal system to support the implementation of internal quality assurance,” she stated.

She also expressed hope that UNS and USM would establish future collaboration and cooperation, including opportunities for academic visits, joint activities, or guest lectures involving the academic community of FEB UNS and the School of Social Sciences, USM.

Meanwhile, Prof. Dr. Budhi Haryanto, M.M., Head of the Quality Assurance Unit of FEB UNS, introduced the UPM management team, ranging from field coordinators to the Quality Control Groups responsible for quality assurance across each Study Program. He emphasized that FEB UNS has consistently and sustainably implemented various academic activities to achieve its vision and mission, with the aim of attaining recognition as a reputable global university.

In this context, he highlighted benchmarking as a strategic activity to learn from the experiences of other universities in managing teaching and learning processes, thereby supporting FEB UNS in achieving broader national and international recognition. Prof. Budhi also conveyed his appreciation to Assoc. Prof. Shaharudin and the team from the School of Social Sciences, USM, for their willingness to share experiences and best practices. In the subsequent session, Assoc. Prof. Shaharudin presented a detailed explanation of the quality assurance system implemented at the School of Social Sciences, USM, followed by an interactive discussion with the participants.

Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Kota Barat Solo face various challenges in this globalization and digitalization era. Observations conducted by the Financial Management Research Group (RG) at the Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), led by Dr. Setianingtyas Honggowati, M.M., Ak., along with its members Dr. Bambang Hadinugroho, S.E., M.Si., Dr. Endang Suhari, M.Si., Drs. Harmadi, MM., and Yohana Tamara, S.E., M.M., identified several issues faced by traders.

These issues include low motivation for business strategies among entrepreneurs; limited understanding of digital marketing, including e-commerce and social media, as well as digital financial recording; and a lack of awareness about established institutions, their responsibilities, and the benefits for business owners.

In response, the Financial Management RG conducted a community service activity entitled “Strengthening Culinary MSMEs in Kota Barat Solo to Increase Income through Assistance and Business Management,” on July 9, 2024.

Through the use of digital technology, to improve business management knowledge and skills, this community service seeks to increase the active participation of MSMEs in the culinary industry. Additionally, an assistance program is intended to guarantee income growth. The team provided lectures, consultations, discussions, and assistance on the importance of strengthening motivation and creativity in business. The hope is that MSME entrepreneurs will become truly aware and motivated to advance with a renewed spirit.

The team also offered training on technology development, including explanations and practical sessions on installing necessary applications for culinary MSMEs. Briefings on the roles, perks, obligations, and responsibilities of institutional administrators and members were provided to the traders to address their knowledge of and use of supporting institutions.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in the economic growth of a country, particularly in Indonesia, where their contribution to the national economy is significant, especially in terms of job creation. Hence, the development of these enterprises are of the utmost importance. One of the keys to successful business development includes improving skills, managerial capabilities, and the willingness of MSMEs to maintain production and innovation according to market needs.

The biggest obstacle in achieving this development is often due to the lack of managerial skills among MSME owners in managing their businesses, leading to stagnation or even bankruptcy. This challenge is also faced by the leather craft MSMEs in Mojopurna Village, Magetan, located in RT 3, RW 4, Mojopuro Village, Ngariboyo District, Magetan Regency, East Java. This group consists of 5 (five) MSMEs that process leather into footwear and various souvenirs.

Each business owner employs between 5 (five) to 7 (seven) residents. The MSME owners are members of an extended family, coordinated by UD. Latansa. Established in the 1990s, these MSMEs faced a downturn in 2012 due to the owner’s lack of managerial skills in running the business, leading to errors in profit calculation and poor bookkeeping discipline, resulting in bankruptcy.

The lack of bookkeeping knowledge and skills led to miscalculations, making it impossible for the enterprise to repay bank loans, causing the business to fail and become inactive. To address these issues, the team from the Creative Economy RG, led by Prof. Dr. Hunik Sri Runing Sawitri, S.E., M.Si., along with Prof. Dr. Asri Laksmi Riani, MS., Suryandari Istiqomah, SE., MSc., Dr. Anastasia Riani Suprapti, M.Si., Dr. Intan Novela Qurrotul Aini, S.E., M.Si., and Dr. Mugi Harsono, SE., M.Si., conducted a community service program for this MSME group in late April 2024.

The main training provided aims to improve knowledge and skills in bookkeeping, along with hands-on practice in simple bookkeeping using the LAMIKRO application. Dr. Wahyu Widarjo, M.Si., delivered the materials, emphasizing the importance of bookkeeping in business processes in a simple approach that was well understood by the participants.

The practical training using the LAMIKRO application was conducted by Frank Aligarh, M.Sc., who provided examples of journal records related to the activities carried out by MSMEs, giving a clear picture of future bookkeeping activities. During the training, participants were also asked to install and practice bookkeeping activities on their mobile phones.

In addition to simple bookkeeping training, this community service also provided managerial training related to marketing, specifically focusing on improving product quality and its derivatives including digital marketing.

Islamic Economics and Finance Research Group (RG Ekonomi dan Keuangan Islam), Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS), in collaboration with the Regional Management of Sharia Economics Society (MES) Surakarta, the Regional Board of the Association of Islamic Economics Experts (DPW IAEI) Central Java Province, and the Regional Board of the Women’s Alumni Forum of HMI (PD Forhati) Solo Raya, conducted a Community Service Program (PKM) for the Griya Asri Women Farmers Group (Kelompok Wanita Tani) in Karanganyar, Central Java, on Saturday, July 13, 2024.

The PKM team from FEB UNS was led by Dr. Falikhatun, M.Si., Ak., CA., SAS., along with members Arif Lukman Santoso, SE., MM., M.Pro., Ak., and Dr. Susanto Tirtoprojo, MM., as members.

Aside from the material delivered by the Islamic Economics and Finance RG PKM team, the agenda also included training on utilizing vacant land through Urban Farming methods. This special material was presented by an Urban Farming expert, who is also a FEB UNS lecturer, Drs. Djoko Purwanto, MBA.

The implementation of the PKM agenda involved an on-site training with the members of the Griya Asri Women Farmers Community in the Karanganyar regency, Central Java, led by Farida Romanti Purwaningsih, S.Pd. During the session, Falikhatun explained the importance of applying Islamicpreneurship principles in Urban Farming activities. These principles include Siddiq, Amanah, Tabligh, Fathonah, Istiqamah, and Qana’ah. Furthermore, she recommends the application of Accounting for Sales and Purchases, namely Murabahah Contracts (PSAK 102), Salam Contracts (PSAK 103), and Istishna’ Contracts (PSAK 104) for various business activities designated for Urban Farming products.

“Murabahah contract is a sales contract for products that are ready for immediate consumption (consumer goods) or ready for use (usable goods), while Salam and Istishna’ contracts are sales contracts in which the goods are ordered in accordance with the specifications requested by the consumer. The difference lies in Salam contract, where full payment must be made upfront, whereas in Istishna’ contract, a Down Payment (DP) can be made first, and the remainder of the costs can be settled after the product is completed, either in one payment or in installments,” explained Falikhatun.

She further stated that it is important to share the knowledge on how to implement these contracts correctly, thus, it can be applied in a way that best suits the needs of every customer within a business activity.

This agenda is expected to motivate the Griya Asri Women Farmers Group members in Karanganyar to employ the vacant land around their residences by planting vegetables and other productive plants, which can at least be consumed by their families.

Additionally, in the long term, this Urban Farming activity can also be seen as a halal business opportunity for urban housewives, by applying principles of Islamicpreneurship and sales contracts that comply with Islamic Sharia principles.

The Behavioral Accounting Research Group, Faculty of Economics and Business (FEB), Universitas Sebelas Maret (UNS) hosted a Technical Assistance under the Community Service Grant for Research Group activity (PKM HGR-UNS) funding, in collaboration with the Karanganyar Regency Local Government on June 25, 2024.

The team provided technical assistance based on Government Regulation No. 58 Article 21 concerning the Income Tax Withholding Rates.

The Behavioral Accounting PKM HGR-UNS group is led by Anni Aryani along with its members consisting of Sutaryo, Taufiq Arifin, Doddy Setiawan, Evi Gantyowati, Payamta, Isna Putri Rahmawati, An Nurrahmawati, and Dian Perwitasari. The team distributed a Smart Book as technical guidelines for the participants of the event.

In her opening remarks, Anni Aryani stated that the Directorate General of Taxation has implemented an amendment to the Income Tax withholding rates under Article 21, using an average effective rate (TER) scheme to simplify and streamline the calculation of Income Tax withholding under Article 21.

Anni Aryani also added that the implementation of the amendment to the Income Tax withholding rates under Article 21 can enhance taxpayer compliance in fulfilling their tax obligations and establish an effective, efficient, and accountable tax administration system.