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All Journal JURNAL LENTERA AKUNTANSI JURNAL ABDIMAS PLJ
Suparti Suparti
Politeknik LP3I Jakarta
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences Other

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BUKU BESAR, CUAN BESAR: STRATEGI AKUNTANSI UNTUK BISNIS ANTI BANGKRUT Lina Herlina; Maria Evy Purwitasari; Aris Nur Hasan; Dwi Okty Utami; Suparti Suparti
JURNAL LENTERA AKUNTANSI Vol. 10 No. 2 (2025): JURNAL LENTERA AKUNTANSI, November 2025
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v10i2.2147

Abstract

This study aims to analyze the role of accounting strategy implementation, particularly the principle of accounting conservatism, in enhancing business resilience and preventing bankruptcy risk among Micro, Small, and Medium Enterprises (MSMEs). The research employed a descriptive quantitative approach using a survey technique involving 35 MSME actors in the Greater Jakarta (Jabodetabek) area. Data were collected through structured questionnaires addressing financial recording practices, preparation of financial statements, cash flow management, and the application of prudence principles in revenue and expense recognition. Data analysis was conducted using descriptive statistics and simple correlation analysis. The results indicate that MSMEs that regularly maintain general ledger records, prepare income statements and balance sheets, and apply conservatism principles (not rushing to recognize profits and recognizing potential losses more promptly) demonstrate higher levels of cash flow stability and business resilience. These findings confirm that prudence-based accounting strategies play a significant role in maintaining liquidity and reducing the potential for bankruptcy. The implication of this study highlights the importance of practical accounting literacy for MSME actors as a fundamental foundation toward sustainable and financially resilient businesses.
PENGUATAN KARAKTER PEDULI LINGKUNGAN DI KELURAHAN SUKABUMI SELATAN, JAKARTA BARAT Inna Hanarti; Euis Winarti; Retno Widowati; Suparti Suparti; Muhammad Yasin
JURNAL ABDIMAS PLJ Vol. 6 No. 1 (2026): JURNAL ABDIMAS PLJ, Juli 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/japlj.v6i1.2487

Abstract

Waste management and environmental quality in densely populated residential areas remain significant challenges that require active community participation. Sukabumi Selatan Urban Village, a densely populated area, continues to face various environmental issues, particularly in household waste management. This community service program aimed to strengthen environmental awareness and foster environmentally responsible behavior through community education and empowerment. The program was conducted by lecturers from Politeknik LP3I Jakarta in collaboration with several higher education institutions through interactive educational sessions. The materials presented covered the importance of waste management, the implementation of the 3R principles (Reduce, Reuse, and Recycle), household waste segregation, proper management of used cooking oil, reduction of single-use plastic consumption, and the strategic roles of housewives and Karang Taruna (Youth Organization) as agents of environmental change. In addition, participants were encouraged to develop collective action plans through initiatives such as clean drainage campaigns to prevent mosquito breeding, the "One House, One Plant" program, and waste donation activities as practical forms of environmental stewardship. The results of the program indicated an improvement in participants' knowledge and awareness regarding environmental cleanliness, as well as a stronger commitment to adopting sustainable environmentally friendly practices in their daily lives. This program is expected to encourage greater community responsibility for environmental preservation, create cleaner, healthier, and more sustainable residential environments, and strengthen collaboration between higher education institutions and local communities in supporting sustainable environmental development.
DARI ANGKA KE ARAH: PERAN INFORMASI KEUANGAN DALAM PENGAMBILAN KEPUTUSAN BISNIS PELAKU UMKM Ahmad Hidayat; Suparti Suparti; Endah Heryanti; Dwi Okty Utami; Aris Nurhasan
JURNAL LENTERA AKUNTANSI Vol. 11 No. 1 (2026): JURNAL LENTERA AKUNTANSI, MEI 2026
Publisher : POLITEKNIK LP3I JAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34127/jrakt.v11i1.2522

Abstract

This study aims to analyze the role of financial information in supporting business decision-making among Micro, Small, and Medium Enterprises (MSMEs) in the Greater Jakarta area. Financial information does not merely function as a record of business transactions but can also serve as a basis for setting prices, controlling costs, managing inventory, planning capital requirements, and evaluating business performance. This study employs a descriptive qualitative approach involving several MSME owners in Jakarta, Bogor, Depok, Tangerang, and Bekasi selected purposively. Data are collected through semi-structured interviews, observations of financial recording practices, and simple business documentation. The findings indicate that the utilization of financial information varies among MSME owners. Businesses that consistently record revenues, expenses, cash flows, profits, receivables, and inventories tend to have a clearer basis for making business decisions. In contrast, MSMEs that primarily rely on memory and intuition experience greater difficulty in determining actual profits, estimating capital requirements, and evaluating previous decisions. The use of digital financial recording tools also facilitates faster access to relevant financial information. The study highlights that simple, relevant, timely, and understandable financial information can function as a practical navigational tool that enables MSME owners to transform financial figures into more informed business directions and support sustainable business development.
Co-Authors Ahmad Hidayat Aris Nur Hasan Aris Nurhasan Dwi Okty Utami Endah Heryanti Euis Winarti Inna Hanarti Lina Herlina Maria Evy Purwitasari Muhammad Yasin Retno Widowati