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(PDF) ANALISIS KEBERLANJUTAN USAHA UMKM DI PROPINSI BANTEN | Sharfina Fauziyah W - Academia.edu

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href="https://www.academia.edu/37907913/PELATIHAN_AKUNTANSI_BAGI_USAHA_KECIL_MENENGAH_UMKM_DI_DESA_TRI_MURTI_KECAMATAN_SRANDAKAN_BANTUL">PELATIHAN AKUNTANSI BAGI USAHA KECIL MENENGAH (UMKM) DI DESA TRI MURTI KECAMATAN SRANDAKAN BANTUL</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="12557696" href="https://respati.academia.edu/ANDREKUSSUMA">ANDRE KUSSUMA</a></div><p class="ds-related-work--abstract ds2-5-body-sm">Pengelolaan keuangan merupakan salah kunci kemajuan suatu usaha. Pengelolaan keuangan yang baik akan memberikan banyak manfaat baik itu kepada pemilik maupun kepada pihak selain pemilik misalnya pihak bank, pihak rekan bsnis atau pihak pemerintah. Dengan keuangan yang tertata dengan baik akan memudahkan berbagai pihak tersebut untuk mengetahui kondisi suatu usaha dan melakukan pengambilan keputusan bisnis secara lebih obyektif, cepat dan tepat. Belum diterapkan pencatatan keuangan baik oleh UMKM di Desa Tri Murti menyebabkan perkembangan usaha menjadi lambat. Hal ini dikarenakan pelaku UMKM pada umumnya merasa kesulitan untuk mengkases sumber-sumber tambahan modal misalnya melalui perbankan atau sumber-sumber bantuan permodalan melalui pemerintah. Karena pada umunya, pihak bank atau bantuan pemerintah tetap mens.yaratkan adanya laporan keuangan yang baik. Hal ini diperlukan untuk dapat melihat kondisi usaha tersebut dengan lebih baik. Kegiatan pengabdian pada masyarakat yang dilakukan telah dapat membuka wawasan UMKM di Desa Tri Murti untuk mulai memahami akuntansi. Akuntansi yang semula dianggap sesuatu yang sulit, sudah dapat dipahami dengan lebih mudah. Pelaku UMKM juga sudah memahami arti penting pencatatan akuntansi bagi kemajuan usaha. Hasil pengabdian pada masyarakat juga keinginan yang kuat untuk dapat menerapkan akuntansi dalam kegiatan usaha. Namun demikian terdapat beberapa kendala dalam penerapan akuntansi yaitu, keterbatasan waktu dan tenaga dari pemilik UMKM untuk meluangkan waktu dalam menjalankan akuntansi secara disiplin.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{&quot;location&quot;:&quot;wsj-grid-card-download-pdf-modal&quot;,&quot;work_title&quot;:&quot;PELATIHAN AKUNTANSI BAGI USAHA KECIL MENENGAH (UMKM) DI DESA TRI MURTI KECAMATAN SRANDAKAN BANTUL&quot;,&quot;attachmentId&quot;:57918446,&quot;attachmentType&quot;:&quot;docx&quot;,&quot;work_url&quot;:&quot;https://www.academia.edu/37907913/PELATIHAN_AKUNTANSI_BAGI_USAHA_KECIL_MENENGAH_UMKM_DI_DESA_TRI_MURTI_KECAMATAN_SRANDAKAN_BANTUL&quot;,&quot;alternativeTracking&quot;:true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/37907913/PELATIHAN_AKUNTANSI_BAGI_USAHA_KECIL_MENENGAH_UMKM_DI_DESA_TRI_MURTI_KECAMATAN_SRANDAKAN_BANTUL"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="3" data-entity-id="95852646" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/95852646/ANALISIS_KESENJANGAN_PEMBANGUNAN_PROVINSI_BANTEN">ANALISIS KESENJANGAN PEMBANGUNAN PROVINSI BANTEN</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="240443202" href="https://independent.academia.edu/NidyaAnditaNareswari">Nidya Andita Nareswari</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Belse Barnawati br. S, Endah Dwijayanti, Krisna Mandala Putra, Niccolo Attar, 2023</p><p class="ds-related-work--abstract ds2-5-body-sm">Berdasarkan hasil analisis dan pembahasan dalam makalah ini mengenai kesenjangan pembangunan di Provinsi Banten dapat disimpulkan masih terdapat kesenjangan pembangunan antar wilayah Kabupaten/Kota di Provinsi Banten dari adanya ketidakmerataan distribusi pendapatan dengan hasil terdapat kabupaten yang berada pada kuadran IV yang dikategorikan sebagai daerah tertinggal sebagai akibat adanya ketimpangan pembangunan dilihat dari perbedaan PDRB per kapita dan laju pertumbuhan ekonomi meskipun telah terjadi perubahan struktur ekonomi. Selain itu, terdapat kesenjangan pembangunan pada aspek tingkat kesejahteraan masyarakat pada daerah Urban dan Rural yang ditandai dengan adanya ketimpangan pendapatan dan tingginya tingkat kedalaman dan keparahan kemiskinan pada daerah Rural. Berdasarkan hasil analisis ketimpangan pembangunan ekonomi antarkabupaten/kota menggunakan Indeks Williamson di Provinsi Banten periode 2016-2020, dapat disimpulkan bahwa ketimpangan pembangunan antarkabupaten/kota di Provinsi Banten masih tinggi dan ada kecenderungan mengalami peningkatan. Konsentrasi kegiatan ekonomi wilayah di Provinsi Banten menjadi salah satu penyebab tingginya ketimpangan pembangunan ekonomi.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{&quot;location&quot;:&quot;wsj-grid-card-download-pdf-modal&quot;,&quot;work_title&quot;:&quot;ANALISIS KESENJANGAN PEMBANGUNAN PROVINSI BANTEN&quot;,&quot;attachmentId&quot;:97918165,&quot;attachmentType&quot;:&quot;pdf&quot;,&quot;work_url&quot;:&quot;https://www.academia.edu/95852646/ANALISIS_KESENJANGAN_PEMBANGUNAN_PROVINSI_BANTEN&quot;,&quot;alternativeTracking&quot;:true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/95852646/ANALISIS_KESENJANGAN_PEMBANGUNAN_PROVINSI_BANTEN"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="4" data-entity-id="36891970" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/36891970/PENERAPAN_AKUNTANSI_PADA_USAHA_MIKRO_KECIL_DAN_MENENGAH_UMKM">PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="83347362" href="https://bunghatta.academia.edu/MahezzAzzubaidi">Mahezz Azzubaidi</a></div><p class="ds-related-work--abstract ds2-5-body-sm">Accounting is an information system that produces a report for the stakeholders about the economic activities and condition of the company. Micro, Small and Medium Enterprises (MSMEs) as nation&#39;s economy cantilever, a lot of these company have not been applied accounting in their business. The objective of this research is to identify and analyze the application and the obstacle of accounting at the Micro, Small and Medium Enterprises (MSMEs). The research took 51 MSMEs in Salatiga using convenience sampling method. The data used are primary data obtained through interviews and questionnaires. Techniques analysis of this research is a qualitative descriptive analysis techniques. Results showed that most SMEs in Salatiga already keep records of sales, purchasing, inventory, payroll expenses and other costs. While reporting statements made include sales, purchasing, inventory and payroll. Obstacles that hinder SMEs in the application of accounting include educational background, have not been trained accounting and haven&#39;t need with accounting application. ABSTRAK Akuntansi merupakan sistem informasi yang menghasilkan laporan kepada pihak-pihak yang berkepentingan mengenai aktivitas ekonomi dan kondisi perusahaan. Usaha Mikro Kecil dan Menengah (UMKM) sebagai penopang perekonomian bangsa sampai saat ini masih banyak yang belum menerapkan akuntansi dalam menjalankan usahanya. Penelitian ini bertujuan untuk mengetahui dan menganalisis penerapan akuntansi pada Usaha Mikro Kecil dan Menengah (UMKM) serta kendala-kendala yang dihadapi di dalamnya. Penelitian ini mengambil 51 UMKM di Kota Salatiga dengan metode convenience sampling. Data yang dipergunakan adalah data primer yang diperoleh melalui hasil wawancara dan kuesioner. Teknik analisis dari penelitian ini adalah tehnik analisis diskriptif kualitatif. Hasil penelitian menunjukkan bahwa sebagian besar UMKM di Salatiga sudah melakukan pencatatan atas penjualan, pembelian, persediaan, biaya gaji dan biaya lainnya. Sedangkan pelaporan yang dibuat meliputi laporan penjualan, pembelian, persediaan dan penggajian. Kendala yang menghambat UMKM dalam penerapan akuntansi antara lain adalah latar belakang pendidikan, belum pernah mengikuti pelatihan akuntansi dan belum ada kebutuhan terhadap penerapan akuntansi.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{&quot;location&quot;:&quot;wsj-grid-card-download-pdf-modal&quot;,&quot;work_title&quot;:&quot;PENERAPAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH (UMKM&quot;,&quot;attachmentId&quot;:56844024,&quot;attachmentType&quot;:&quot;pdf&quot;,&quot;work_url&quot;:&quot;https://www.academia.edu/36891970/PENERAPAN_AKUNTANSI_PADA_USAHA_MIKRO_KECIL_DAN_MENENGAH_UMKM&quot;,&quot;alternativeTracking&quot;:true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/36891970/PENERAPAN_AKUNTANSI_PADA_USAHA_MIKRO_KECIL_DAN_MENENGAH_UMKM"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="5" data-entity-id="111282339" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/111282339/KETENTUAN_PAJAK_BISNIS_DAN_DAMPAKNYA_TERHADAP_KEBERLANJUTAN_USAHA_DI_INDONESIA">KETENTUAN PAJAK BISNIS DAN DAMPAKNYA TERHADAP KEBERLANJUTAN USAHA DI INDONESIA</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="201623996" href="https://independent.academia.edu/MAthoriq">Muhammad Athoriq</a></div><p class="ds-related-work--metadata ds2-5-body-xs">KETENTUAN PAJAK BISNIS DAN DAMPAKNYA TERHADAP KEBERLANJUTAN USAHA DI INDONESIA, 2023</p><p class="ds-related-work--abstract ds2-5-body-sm">Artikel ini bertujuan untuk membahas dampak peraturan perpajakan dunia usaha terhadap keberlanjutan usaha di Indonesia. Penelitian menggunakan pendekatan tinjauan pustaka, yaitu pengumpulan dan analisis data dari berbagai sumber seperti jurnal dan website resmi. Temuan menunjukkan bahwa pajak dunia usaha memiliki peran yang signifikan dalam perekonomian Indonesia, tidak hanya sebagai sumber penerimaan negara tetapi juga sebagai instrumen regulasi, stabilisasi perekonomian, pemerataan ekonomi, dan perlindungan lingkungan. Namun kompleksitas peraturan perpajakan usaha dapat memberikan dampak negatif terhadap keberlangsungan usaha, seperti beban pajak yang tinggi, kesulitan dalam memenuhi kewajiban perpajakan, kurangnya insentif untuk berinvestasi, kurangnya kesadaran dan pemahaman mengenai peraturan perpajakan di kalangan pengusaha, dan kurangnya kebijakan yang tepat guna. Mendukung keberlangsungan bisnis. Untuk memperkuat keberlanjutan usaha di Indonesia, diperlukan kerja sama antara pemerintah dan pelaku usaha untuk memperbaiki sistem perpajakan dan meningkatkan kepatuhan pajak. Penelitian ini memberikan wawasan mengenai pentingnya peraturan perpajakan usaha dan dampaknya terhadap keberlanjutan usaha di Indonesia.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{&quot;location&quot;:&quot;wsj-grid-card-download-pdf-modal&quot;,&quot;work_title&quot;:&quot;KETENTUAN PAJAK BISNIS DAN DAMPAKNYA TERHADAP KEBERLANJUTAN USAHA DI INDONESIA&quot;,&quot;attachmentId&quot;:108863342,&quot;attachmentType&quot;:&quot;pdf&quot;,&quot;work_url&quot;:&quot;https://www.academia.edu/111282339/KETENTUAN_PAJAK_BISNIS_DAN_DAMPAKNYA_TERHADAP_KEBERLANJUTAN_USAHA_DI_INDONESIA&quot;,&quot;alternativeTracking&quot;:true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/111282339/KETENTUAN_PAJAK_BISNIS_DAN_DAMPAKNYA_TERHADAP_KEBERLANJUTAN_USAHA_DI_INDONESIA"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="6" data-entity-id="19081780" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/19081780/ANALISIS_PERILAKU_MASYARAKAT_UMKM_PASAMAN_BARAT_TERHADAP_PEMANFAATAN_KREDIT_PROGRAM">ANALISIS PERILAKU MASYARAKAT UMKM PASAMAN BARAT TERHADAP PEMANFAATAN KREDIT PROGRAM</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="17013085" href="https://fpsi-uinjkt.academia.edu/MuniatyAisyah">Muniaty Aisyah</a></div><p class="ds-related-work--metadata ds2-5-body-xs">e-Jurnal Apresiasi Ekonomi, 2015</p><p class="ds-related-work--abstract ds2-5-body-sm">Government efforts to improve the micro small and medium enterprises manifested in various programs such as financial aid programs like credit program. In the journey of credit program is not always smooth and the loan is still quite high. This study tries to analyze the behavior of credit program customers by implementing the Theory of Planned Behavior of Ajzen (1988). Measurement of variables with the instrument measured by Likert scale. Descriptive analyzes were performed to see whether or not the good level of each variable and regression studies to examine the relationship between the independent variable and dependent variable. The results showed that the intentions and behavior of the credit program customer is still low level. While the variables that influence a positive and significant impact on intentions are attitudes and perceived behavioral control are still categorized as low. That is the intention and the behavior of customers are still low originated from the attitudes and behavior control is low. Whereas subjective norm has been categorized quite good, but no significant effect on intentions and customer behavior. Implications of this research is : To develop the credit program should be improving the behavior, attitudes and perceived behavioral control of the credit program customers.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{&quot;location&quot;:&quot;wsj-grid-card-download-pdf-modal&quot;,&quot;work_title&quot;:&quot;ANALISIS PERILAKU MASYARAKAT UMKM PASAMAN BARAT TERHADAP PEMANFAATAN KREDIT PROGRAM&quot;,&quot;attachmentId&quot;:40420393,&quot;attachmentType&quot;:&quot;pdf&quot;,&quot;work_url&quot;:&quot;https://www.academia.edu/19081780/ANALISIS_PERILAKU_MASYARAKAT_UMKM_PASAMAN_BARAT_TERHADAP_PEMANFAATAN_KREDIT_PROGRAM&quot;,&quot;alternativeTracking&quot;:true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/19081780/ANALISIS_PERILAKU_MASYARAKAT_UMKM_PASAMAN_BARAT_TERHADAP_PEMANFAATAN_KREDIT_PROGRAM"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="7" data-entity-id="105404216" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/105404216/PENGARUH_PENGENDALIAN_INTERN_TERHADAP_KEPATUHAN_PAJAK_UMKM">PENGARUH PENGENDALIAN INTERN TERHADAP KEPATUHAN PAJAK UMKM</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="207169282" href="https://independent.academia.edu/NabilaEgaMavira">Nabila Ega Mavira</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Nabillah Ega Mavira, 2023</p><p class="ds-related-work--abstract ds2-5-body-sm">Pengendalian intern, Kepatuhan Pajak, Umkm</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{&quot;location&quot;:&quot;wsj-grid-card-download-pdf-modal&quot;,&quot;work_title&quot;:&quot;PENGARUH PENGENDALIAN INTERN TERHADAP KEPATUHAN PAJAK UMKM&quot;,&quot;attachmentId&quot;:104867021,&quot;attachmentType&quot;:&quot;docx&quot;,&quot;work_url&quot;:&quot;https://www.academia.edu/105404216/PENGARUH_PENGENDALIAN_INTERN_TERHADAP_KEPATUHAN_PAJAK_UMKM&quot;,&quot;alternativeTracking&quot;:true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/105404216/PENGARUH_PENGENDALIAN_INTERN_TERHADAP_KEPATUHAN_PAJAK_UMKM"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="8" data-entity-id="53579689" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/53579689/PANDUAN_PENGELOLAAN_KEBERLANJUTAN_USAHA_MIKRO_KECIL_DAN_MENENGAH_UMKM_TANGGUH_BENCANA">PANDUAN PENGELOLAAN KEBERLANJUTAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) TANGGUH BENCANA</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="1652762" href="https://independent.academia.edu/DjuniPristiyanto">Djuni Pristiyanto</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Panduan Pengelolaan Keberlanjutan Usaha Mikro, Kecil, Dan Menengah (UMKM) Tangguh Bencana, 2016</p><p class="ds-related-work--abstract ds2-5-body-sm">Pelaku ekonomi yang perlu diwaspadai terkena dampak kemungkinan krisis jika terjadi bencana adalah UMKM (Usaha Mikro Kecil Menengah). UMKM mendominasi sistem perekonomian di tingkat masyarakat. Berdasarkan data Kementerian Koperasi dan UMKM Tahun 2013 tercatat jumlah usaha mikro di Indonesia sebanyak 57.189.393 (98,77%) yang didominasi oleh sektor pertanian. Usaha kecil sebanyak 654.222 (1,13%) sebagian besar bergerak di sektor perdagangan dan jasa, sedangkan usaha menengah hanya 52.106 (0,09%). Sektor UMKM memiliki peran yang sangat penting dalam perekonomian masyarakat di daerah karena kemampuannya dalam penyerapan tenaga kerja, kemudahan dalam mengembangkan inovasi dan teknologi produksi, hubungan kemanusiaan yang lebih kuat serta mempunyai fleksibilitas dan kemampuan menyesuaikan diri terhadap kondisi lingkungan. Berdasarkan pengalaman selama ini, bencana telah memberikan dampak terhadap UMKM. Misalnya Gempabumi Yogyakarta 2006: 150.389 UMKM terdampak parah, sekitar 650.000 kehilangan peker- jaan, dan 90% bekerja di UMKM. Di tahun 2005, pertumbuhan ekonomi DI.Yogyakarta pada angka 4,74% dan kemudian turun menjadi hanya 3,7% pada tahun 2006, dimana terjadi gempabumi. Erupsi Merapi 2010: Kerugian UMKM: Rp. 3,42 miliar (langsung) dan Rp. 8 miliar (tidak langsung), Kerugian karena tutupnya pasar: Rp. 239,33 miliar dan sekitar 900 UMKM tutup. (Sumber: Tim nasional untuk rehabilitasi dan rekonstruksi paska gempabumi, 2008) Dampak bencana menghambat proses pemulihan usaha UMKM. Pada saat pasca bencana, bahan-bahan baku yang mereka butuhkan untuk memulai usaha, belum bisa di dapatkan, bank-bank yang menjadi tempat penyimpanan modal usaha juga belum bisa berfungsi secara cepat, dan beberapa pemasok juga belum bisa memasok kebutuhan mereka. Begitu juga dengan pasar atau konsumen yang tidak lagi mengambil atau mengkonsumsi hasil produksi UMKM. Kondisi ini menyebabkan mereka harus menunggu proses yang cukup lama untuk memulai usaha mereka kembali. Pengalaman membangun ketangguhan UMKM yang dilakukan di Kabupaten Agam dan Magelang telah mampu mendorong UMKM untuk menyusun perencanaan untuk keberlanjutan usaha yang dimulai dari pengkajian dampak bencana terhadap usaha mereka. Dengan demikian mereka sudah mempunyai perencanaan yang harus mereka lakukan sebelum terjadi bencana, saat terjadi bencana dan setelah terjadi bencana. Konsep Ketangguhan UMKM ini, tetap menitikberatkan pada 3 tahapan manajemen kebencanaan yaitu pra bencana, saat bencara dan pasca bencana. Pada kondisi pra bencana, UMKM diharapkan mampu dalam mempersiapkan UMKM untuk mengidentifikasi ancaman, melakukan kajian dampak bencana terhadap usaha dan menyusun rencana keberlanjutan usaha. Pada saat terjadi bencana, UMKM diharapkan mampu untuk merespons segala dampak bencana yang terjadi dan menyesuaikan diri serta ketika pasca bencana mereka bisa pulih secara cepat dan lebih baik lagi dibanding usaha yang mereka lakukan sebelumnya. Dalam menyikapi fakta empiris tersebut, maka dipandang perlu untuk membangun ketangguhan UMKM dengan mendukung keberlanjutan usaha melalui penyusunan panduan pengelolaan keberlanjutan usaha.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{&quot;location&quot;:&quot;wsj-grid-card-download-pdf-modal&quot;,&quot;work_title&quot;:&quot;PANDUAN PENGELOLAAN KEBERLANJUTAN USAHA MIKRO, KECIL, DAN MENENGAH (UMKM) TANGGUH BENCANA&quot;,&quot;attachmentId&quot;:70358633,&quot;attachmentType&quot;:&quot;pdf&quot;,&quot;work_url&quot;:&quot;https://www.academia.edu/53579689/PANDUAN_PENGELOLAAN_KEBERLANJUTAN_USAHA_MIKRO_KECIL_DAN_MENENGAH_UMKM_TANGGUH_BENCANA&quot;,&quot;alternativeTracking&quot;:true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/53579689/PANDUAN_PENGELOLAAN_KEBERLANJUTAN_USAHA_MIKRO_KECIL_DAN_MENENGAH_UMKM_TANGGUH_BENCANA"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div><div class="ds-related-work--container js-wsj-grid-card" data-collection-position="9" data-entity-id="103169544" data-sort-order="default"><a class="ds-related-work--title js-wsj-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/103169544/URGENSI_LEGALITAS_USAHA_BAGI_UMKM">URGENSI LEGALITAS USAHA BAGI UMKM</a><div class="ds-related-work--metadata"><a class="js-wsj-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="88655969" href="https://independent.academia.edu/qomariahdewi">dewi qomariah</a></div><p class="ds-related-work--metadata ds2-5-body-xs">BENUANTA JURNAL, 2023</p><p class="ds-related-work--abstract ds2-5-body-sm">Legalitas usaha merupakan sesuatu yang harus dimiliki oleh pelaku UMKM. Legalitas usaha merupakan identitas usaha dan salah bentuk perlindungan yang diberikan oleh pemerintah untuk pelaku UMKM. Manfaat lain dari kepemilikan legalitas usaha adalah untuk perluasan akses pembiayaan UMKM yang diberikan oleh pemerintah maupun akses pembiayaan dari perbankan. Permasalahan yang terjadi adalah banyaknya pelaku UMKM yang belum memahami terkait seberapa penting memiliki legalitas usaha tersebut. Selain itu adanya anggapan bahwa pengurusan legalitas usaha yang rumit menjadi salah satu penyebab pelaku UMKM enggan mengurus legalitasnya. Kegiatan pengabdian ini memiliki tujuan untuk mengedukasi terkait dengan urgensi legalitas usaha bagi UMKM. Kegiatan ini dilaksanakan di Desa Karang Agung Kabupaten Bulungan. Hasil kegiatan ini dapat dilihat dari antusiasme peserta dalam mengikuti kegiatan ini dan meningkatnya pengetahuan, pemahaman dan kemauan pelaku UMKM di Desa Karang Agung untuk mengurus legalitas usahanya.</p><div class="ds-related-work--ctas"><button class="ds2-5-text-link ds2-5-text-link--inline js-swp-download-button" data-signup-modal="{&quot;location&quot;:&quot;wsj-grid-card-download-pdf-modal&quot;,&quot;work_title&quot;:&quot;URGENSI LEGALITAS USAHA BAGI UMKM&quot;,&quot;attachmentId&quot;:103247245,&quot;attachmentType&quot;:&quot;pdf&quot;,&quot;work_url&quot;:&quot;https://www.academia.edu/103169544/URGENSI_LEGALITAS_USAHA_BAGI_UMKM&quot;,&quot;alternativeTracking&quot;:true}"><span class="material-symbols-outlined" style="font-size: 18px" translate="no">download</span><span class="ds2-5-text-link__content">Download free PDF</span></button><a class="ds2-5-text-link ds2-5-text-link--inline js-wsj-grid-card-view-pdf" href="https://www.academia.edu/103169544/URGENSI_LEGALITAS_USAHA_BAGI_UMKM"><span class="ds2-5-text-link__content">View PDF</span><span class="material-symbols-outlined" style="font-size: 18px" translate="no">chevron_right</span></a></div></div></div></div><div class="ds-sticky-ctas--wrapper js-loswp-sticky-ctas hidden"><div class="ds-sticky-ctas--grid-container"><div class="ds-sticky-ctas--container"><button class="ds2-5-button js-swp-download-button" data-signup-modal="{&quot;location&quot;:&quot;continue-reading-button--sticky-ctas&quot;,&quot;attachmentId&quot;:96697043,&quot;attachmentType&quot;:&quot;pdf&quot;,&quot;workUrl&quot;:null}">See full PDF</button><button class="ds2-5-button ds2-5-button--secondary js-swp-download-button" data-signup-modal="{&quot;location&quot;:&quot;download-pdf-button--sticky-ctas&quot;,&quot;attachmentId&quot;:96697043,&quot;attachmentType&quot;:&quot;pdf&quot;,&quot;workUrl&quot;:null}"><span class="material-symbols-outlined" style="font-size: 20px" translate="no">download</span>Download PDF</button></div></div></div><div class="ds-below-fold--grid-container"><div class="ds-work--container js-loswp-embedded-document"><div class="attachment_preview" data-attachment="Attachment_96697043" style="display: none"><div class="js-scribd-document-container"><div class="scribd--document-loading js-scribd-document-loader" style="display: block;"><img alt="Loading..." src="//a.academia-assets.com/images/loaders/paper-load.gif" /><p>Loading Preview</p></div></div><div style="text-align: center;"><div class="scribd--no-preview-alert js-preview-unavailable"><p>Sorry, preview is currently unavailable. You can download the paper by clicking the button above.</p></div></div></div></div><div class="ds-sidebar--container js-work-sidebar"><div class="ds-related-content--container"><h2 class="ds-related-content--heading">Related papers</h2><div class="ds-related-work--container js-related-work-sidebar-card" data-collection-position="0" data-entity-id="95537387" data-sort-order="default"><a class="ds-related-work--title js-related-work-grid-card-title ds2-5-body-md ds2-5-body-link" href="https://www.academia.edu/95537387/LAPORAN_ANALISIS_STUDI_KELAYAKAN_BISNIS_PADA_AYAM_GEPREK_ABS_DEPAN_UIN_">LAPORAN ANALISIS STUDI KELAYAKAN BISNIS PADA AYAM GEPREK ABS(DEPAN UIN)</a><div class="ds-related-work--metadata"><a class="js-related-work-grid-card-author ds2-5-body-sm ds2-5-body-link" data-author-id="181917945" href="https://independent.academia.edu/PanduDewanata48">Pandu Dewanata</a></div><p class="ds-related-work--metadata ds2-5-body-xs">Pandu Dewanata, 2022</p><div 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