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Abstract
Tujuan: Program Pengabdian kepada Masyarakat ini bertujuan memperkuat kelembagaan Kelompok Usaha Bersama (KUB) Nelayan Rawe Dasar di Kelurahan Untia, Kecamatan Biringkanaya, Kota Makassar, melalui peningkatan literasi keuangan digital dan kapasitas manajemen usaha.
Metode Pelaksanaan: Kegiatan menggunakan pendekatan Participatory Action Learning melalui sosialisasi, analisis kebutuhan, pelatihan, pendampingan implementasi, pemantauan dan evaluasi, serta penyusunan strategi keberlanjutan. Sasaran program adalah anggota KUB nelayan yang dipilih berdasarkan kebutuhan kelembagaan dan usaha. Materi meliputi administrasi organisasi, laporan keuangan sederhana, SOP, rencana bisnis, pemasaran digital, dan aplikasi keuangan berbasis telepon pintar.
Hasil dan Pembahasan: Hasil evaluasi menunjukkan peningkatan pengetahuan dan keterampilan anggota dalam administrasi, pencatatan keuangan digital, penyusunan laporan keuangan, serta pengelolaan usaha berbasis data. KUB mulai menerapkan administrasi yang lebih tertib, memiliki SOP, menggunakan media digital untuk promosi, dan menyusun rencana pengembangan usaha. Program juga meningkatkan kesadaran mengenai transparansi, akuntabilitas, dan tata kelola yang baik.
Implikasi: Program memperkuat kemampuan KUB dalam beradaptasi terhadap transformasi digital serta berpotensi meningkatkan produktivitas, daya saing, dan kesejahteraan nelayan. Kegiatan lanjutan perlu diarahkan pada pendampingan berkala, perluasan jejaring pemasaran, dan evaluasi keberlanjutan usaha
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References
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- Virdin, J., Basurto, X., Nico, G., Harper, S., Vannuccini, S., Ahern, M. A., & Mills, D. J. (2023). Fishing for subsistence constitutes a livelihood safety net for populations dependent on aquatic foods around the world. Nature Food, 4, 874–885. https://doi.org/10.1038/s43016-023-00844-4
References
Aladejebi, O. (2020). The impact of record keeping on the performance of selected small and medium enterprises in Lagos Metropolis. Journal of Small Business and Entrepreneurship Development, 8(1), 29–40. https://doi.org/10.15640/jsbed.v8n1a4
Bavinck, M., Johnson, D., & Jentoft, S. (2024). Rediscovery of small-scale fisheries in the era of crises. Maritime Studies, 23(1), 1–15. https://doi.org/10.1007/s40152-024-00360-6
Budiandriani, Mahfudnurnajamuddin, & Mapparenta. (2023). Training to increase family financial literacy through planning children's education funds in Gombak Village, Kuala Lumpur, Malaysia. Jurnal Masyarakat Mengabdi Nusantara, 2(4), 42–56. https://doi.org/10.58374/jmmn.v2i4.209
Budiandriani, Mahfudnurnajamuddin, & Rosyadah, K. (2021). PKM peningkatan kemampuan aparatur desa tentang sistem administrasi keuangan pemerintahan di Desa Paddinging Kecamatan Sanrobone Kabupaten Takalar. Jurnal Pengabdian Bina Ukhuwah, 3(1), 41–49.
García-Lorenzo, I., Varela-Lafuente, M., Garza-Gil, M. D., & Sumaila, U. R. (2024). Social and solidarity economy in small-scale fisheries: An international analysis. Ocean & Coastal Management, 253, 107166. https://doi.org/10.1016/j.ocecoaman.2024.107166
Gutiérrez-Villar, C. M., & Bustamante, J. (2024). Exploring the effects of financial knowledge on better decision-making of micro-entrepreneurs. Behavioral Sciences, 15(1), 24. https://doi.org/10.3390/bs15010024
Hashim, N., & Othman, A. (2020). Challenges of manual financial record-keeping in small enterprises. International Journal of Business and Society, 21(1), 45–59. https://doi.org/10.33736/ijbs.3243.2020
Juaris, J., Wahidi, J., Saprijal, S., & Syahroni, F. (2023). Empowerment of fishermen through Joint Business Groups (KUBE) in Alue Naga Village, Aceh. Jurnal Sosiologi Agama Indonesia, 4(3), 405–417. https://doi.org/10.22373/jsai.v4i3.3489
Jayusman, S. F., Munawaroh Harahap, W. S., Lubis, R. H., Al Qohirie, M. I., & Purnama Sari, P. (2025). Financial efficiency: An analysis of accounting recording systems in food sector MSMEs. International Journal of Economics Development Research, 6(6). https://doi.org/10.37385/ijedr.v6i6.9465
Mahfudnurnajamuddin, Budiandriani, & Rosyadah, K. (2023). Kemampuan aparatur desa menata sistem administrasi keuangan di Desa Pucak Kecamatan Tompobulu Kabupaten Maros. Celebes Journal of Community Services, 2(1), 1–11. https://doi.org/10.37531/celeb.v1i2.275
Maisaroh, S., & Novikarumsari, N. D. (2024). Dynamics of Joint Business Group (KUB) Fishermen Gotong Royong in Puger Wetan Village, Jember District. Journal of Fisheries and Marine Research, 8(3), 82–95. https://doi.org/10.21776/ub.jfmr.2024.008.03.8
Nasyiah, E. Z., & Nandiroh, U. (2025). Transformasi keuangan UMKM melalui digitalisasi: Pelatihan dan pendampingan aplikasi pencatatan keuangan pada komunitas Preman Super. Jurnal Pengabdian UNDIKMA, 6(3), 562–569. https://doi.org/10.33394/jpu.v6i3.16016
Ringan, A. Y., Paluala, K., & Sianturi, M. G. (2025). Digital transformation in accounting: Strategies to enhance the adoption of technology-based record-keeping systems by MSMEs. Amkop Management Accounting Review, 5(2), 936–951. https://doi.org/10.37531/amar.v5i2.3187
Santosa, W., Hasani, Q., Supono, A., Aman, A. D., Tresiana, N., & Gumay, I. F. (2025). Institution of Fishermen's Joint Business Group in the Blue Swimming Crab fishing efforts in Kuala Teladas Village, Tulang Bawang Regency. Journal of Tropical Marine Science, 8(2). https://doi.org/10.33019/jour.trop.mar.sci.v8i2.5619
Sari, D. P., & Fatimah, S. (2022). Financial reporting quality, transparency, and accountability in small enterprises. Journal of Accounting Research, Organization and Economics, 5(1), 15–27. https://doi.org/10.24815/jaroe.v5i1.23541
Sitriani, A., Zainuddin, F., Muslimin, M., & Risendy, R. (2025). The influence of financial literacy and financial digitalization on profitability: Study on micro and small enterprises business incubator in Palu City, Indonesia. Golden Ratio of Finance Management, 5(1), 228–238. https://doi.org/10.52970/grfm.v5i1.997
Stacey, N., Gibson, E., Loneragan, N. R., Warren, C., Wiryawan, B., Adhuri, D. S., & Steenbergen, D. (2021). Developing sustainable small-scale fisheries livelihoods in Indonesia: Trends, enabling and constraining factors, and future opportunities. Marine Policy, 132, 104654. https://doi.org/10.1016/j.marpol.2021.104654
Virdin, J., Basurto, X., Nico, G., Harper, S., Vannuccini, S., Ahern, M. A., & Mills, D. J. (2023). Fishing for subsistence constitutes a livelihood safety net for populations dependent on aquatic foods around the world. Nature Food, 4, 874–885. https://doi.org/10.1038/s43016-023-00844-4