{"id":"https://openalex.org/W7168242547","doi":"https://doi.org/10.36448/jpmtb.v5i1.178","title":"Utilization of Financial Reports to Increase Profit and Loss of Central Jamu MSMEs in Imopuro Metro Village","display_name":"Utilization of Financial Reports to Increase Profit and Loss of Central Jamu MSMEs in Imopuro Metro Village","publication_year":2026,"publication_date":"2026-06-01","ids":{"openalex":"https://openalex.org/W7168242547","doi":"https://doi.org/10.36448/jpmtb.v5i1.178"},"language":"en","primary_location":{"id":"doi:10.36448/jpmtb.v5i1.178","doi":"https://doi.org/10.36448/jpmtb.v5i1.178","is_oa":true,"landing_page_url":"https://doi.org/10.36448/jpmtb.v5i1.178","pdf_url":null,"source":{"id":"https://openalex.org/S4387281865","display_name":"Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB)","issn_l":"2830-6945","issn":["2830-6945"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210135034","host_organization_name":"Universitas Bandar Lampung","host_organization_lineage":["https://openalex.org/I4210135034"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB)","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"https://doi.org/10.36448/jpmtb.v5i1.178","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5000860153","display_name":"Pebrina Swissia","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210132611","display_name":"Informatics and Business Institute Darmajaya","ror":"https://ror.org/039xcs474","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210132611"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Pebrina Swissia","raw_affiliation_strings":["Institut Informatika dan Bisnis Darmajaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Informatika dan Bisnis Darmajaya","institution_ids":["https://openalex.org/I4210132611"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5140707221","display_name":"Halimah H","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210132611","display_name":"Informatics and Business Institute Darmajaya","ror":"https://ror.org/039xcs474","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210132611"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Halimah H","raw_affiliation_strings":["institut informatika dan bisnis darmajaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"institut informatika dan bisnis darmajaya","institution_ids":["https://openalex.org/I4210132611"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5117795285","display_name":"Ochi Marshella","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I4210132611","display_name":"Informatics and Business Institute Darmajaya","ror":"https://ror.org/039xcs474","country_code":"ID","type":"education","lineage":["https://openalex.org/I4210132611"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ochi Marshella","raw_affiliation_strings":["Institut Informatika dan Bisnis Darmajaya"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institut Informatika dan Bisnis Darmajaya","institution_ids":["https://openalex.org/I4210132611"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I4210132611"],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":false,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"5","issue":"1","first_page":"8","last_page":"14"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9599999785423279,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9599999785423279,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13053","display_name":"SMEs Development and Digital Marketing","score":0.03629999980330467,"subfield":{"id":"https://openalex.org/subfields/1403","display_name":"Business and International Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.0017000000225380063,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7269999980926514},{"id":"https://openalex.org/keywords/income-statement","display_name":"income statement","score":0.7129999995231628},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.8610000014305115},{"id":"https://openalex.org/keywords/financial-management","display_name":"financial management","score":0.5440000295639038},{"id":"https://openalex.org/keywords/digital-financial-management","display_name":"digital financial management","score":0.8479999899864197},{"id":"https://openalex.org/keywords/accounting-training","display_name":"accounting training","score":0.5609999895095825},{"id":"https://openalex.org/keywords/managerial-decision-making","display_name":"management decision-making","score":0.7870000004768372}],"concepts":[{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.7002000212669373},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.633400022983551},{"id":"https://openalex.org/C181622380","wikidata":"https://www.wikidata.org/wiki/Q26911","display_name":"Profit (economics)","level":2,"score":0.6068000197410583},{"id":"https://openalex.org/C2780233690","wikidata":"https://www.wikidata.org/wiki/Q535347","display_name":"Transparency (behavior)","level":2,"score":0.5860000252723694},{"id":"https://openalex.org/C506796395","wikidata":"https://www.wikidata.org/wiki/Q4738155","display_name":"Financial management","level":2,"score":0.5200999975204468},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.43860000371932983},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.4262999892234802},{"id":"https://openalex.org/C139043278","wikidata":"https://www.wikidata.org/wiki/Q837171","display_name":"Financial services","level":2,"score":0.39399999380111694},{"id":"https://openalex.org/C98014903","wikidata":"https://www.wikidata.org/wiki/Q832161","display_name":"Financial ratio","level":2,"score":0.36660000681877136},{"id":"https://openalex.org/C130731218","wikidata":"https://www.wikidata.org/wiki/Q1363554","display_name":"Financial analysis","level":2,"score":0.3391999900341034},{"id":"https://openalex.org/C70179600","wikidata":"https://www.wikidata.org/wiki/Q1416547","display_name":"Financial plan","level":2,"score":0.32359999418258667},{"id":"https://openalex.org/C140781008","wikidata":"https://www.wikidata.org/wiki/Q1221081","display_name":"Service quality","level":3,"score":0.31630000472068787},{"id":"https://openalex.org/C199521495","wikidata":"https://www.wikidata.org/wiki/Q181487","display_name":"Audit","level":2,"score":0.2976999878883362},{"id":"https://openalex.org/C164516710","wikidata":"https://www.wikidata.org/wiki/Q1166072","display_name":"Financial transaction","level":3,"score":0.2921000123023987},{"id":"https://openalex.org/C2991981842","wikidata":"https://www.wikidata.org/wiki/Q163740","display_name":"Not for profit","level":2,"score":0.27410000562667847},{"id":"https://openalex.org/C2984334869","wikidata":"https://www.wikidata.org/wiki/Q1060653","display_name":"Customer service","level":3,"score":0.2669000029563904},{"id":"https://openalex.org/C3019896124","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"For profit","level":2,"score":0.26420000195503235},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.25780001282691956}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.36448/jpmtb.v5i1.178","doi":"https://doi.org/10.36448/jpmtb.v5i1.178","is_oa":true,"landing_page_url":"https://doi.org/10.36448/jpmtb.v5i1.178","pdf_url":null,"source":{"id":"https://openalex.org/S4387281865","display_name":"Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB)","issn_l":"2830-6945","issn":["2830-6945"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210135034","host_organization_name":"Universitas Bandar Lampung","host_organization_lineage":["https://openalex.org/I4210135034"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB)","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.36448/jpmtb.v5i1.178","doi":"https://doi.org/10.36448/jpmtb.v5i1.178","is_oa":true,"landing_page_url":"https://doi.org/10.36448/jpmtb.v5i1.178","pdf_url":null,"source":{"id":"https://openalex.org/S4387281865","display_name":"Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB)","issn_l":"2830-6945","issn":["2830-6945"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I4210135034","host_organization_name":"Universitas Bandar Lampung","host_organization_lineage":["https://openalex.org/I4210135034"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by-nc","license_id":"https://openalex.org/licenses/cc-by-nc","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Jurnal Pengabdian Masyarakat Tapis Berseri (JPMTB)","raw_type":"journal-article"},"sustainable_development_goals":[{"score":0.833299994468689,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"},{"score":0.41670000553131104,"id":"https://metadata.un.org/sdg/1","display_name":"No poverty"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7130843937","https://openalex.org/W7136048164","https://openalex.org/W7168027402","https://openalex.org/W7117487532","https://openalex.org/W7217103510","https://openalex.org/W4387816830","https://openalex.org/W7168249276","https://openalex.org/W7135012657","https://openalex.org/W7129062070","https://openalex.org/W7118192145"],"abstract_inverted_index":{"This":[0,120],"community":[1],"service":[2],"activity":[3,66,121],"aims":[4],"to":[5,92,97,123],"improve":[6],"the":[7,19,31,87,125],"financial":[8,23,37,109,118,129],"management":[9,130],"capability":[10],"of":[11,21,33,89,107,127],"Micro,":[12],"Small,":[13],"and":[14,35,52,63,96,102,115,131],"Medium":[15],"Enterprises":[16],"(MSMEs)":[17],"through":[18],"implementation":[20],"a":[22,108],"recording":[24,110],"application.":[25],"The":[26,55,65,81,105],"main":[27],"problem":[28],"identified":[29],"is":[30],"use":[32,106],"simple":[34],"unstructured":[36],"records":[38],"that":[39],"do":[40],"not":[41],"comply":[42],"with":[43],"accounting":[44],"principles,":[45],"resulting":[46],"in":[47,49,73,86,117],"difficulties":[48],"preparing":[50],"profit":[51,101],"loss":[53,103],"statements.":[54],"methods":[56],"applied":[57],"include":[58],"observation,":[59],"socialization,":[60],"training,":[61],"mentoring,":[62],"evaluation.":[64],"was":[67],"conducted":[68],"at":[69],"Central":[70],"Jamu":[71],"MSME":[72,90],"Imopuro":[74],"Village,":[75],"Metro":[76,79],"Pusat":[77],"District,":[78],"City.":[80],"results":[82],"indicate":[83],"an":[84],"improvement":[85],"ability":[88],"actors":[91],"record":[93],"transactions":[94],"systematically":[95],"prepare":[98],"more":[99,133],"accurate":[100],"reports.":[104],"application":[111],"enhances":[112],"efficiency,":[113],"accuracy,":[114],"transparency":[116],"management.":[119],"contributes":[122],"improving":[124],"quality":[126],"digital-based":[128],"supports":[132],"informed":[134],"business":[135],"decision-making.":[136]},"counts_by_year":[],"updated_date":"2026-10-28T10:33:24.094632","created_date":"2026-07-15T00:00:00"}