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Analysis Of Financial Statement Preparation Based On Sak Emkm At Parahyangan Muara Aman Cake Shop Lebong Regency Harlina, Risa; Herlin, Herlin; Hanila, Siti
Jurnal Ekonomi Islam, Akuntansi, dan Manajemen Vol. 2 No. 1 (2025): November
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jeiam.v2i1.414

Abstract

The purpose of this study was to analyze the compliance of the Financial Statements of toko kue Parahyangan to the Financial Reporting Standards of Micro, Small and medium enterprises (SAK EMKM) in 2018. The method used in this study is a comparative descriptive study using a qualitative approach.technical data is collected through surveys and documentation. Based on the results of the study conducted based on interviews obtained by researchers from the financial statements prepared by the confectionery company Parahyangan lebong Regency, it is still very easy to record income and expenses, so it is not in accordance with the EMKM SAK in 2018. Based on the results of the analysis, it was found that the statement of financial position, Income Statement and memorandum of financial statements did not meet the requirements of the EMKM SAK in 2018.
Socialization of Processing Used Cooking Oil into Aromatherapy Candles: An Effort to Reduce Waste in Betungan Village, RW. 07, RT. 61 Anita, Yuti; Rabiah, Nuria Zaidatur; Putri, Wulandari Indah Andi; Elsafa, Vineza; Revanda, Sinti; Herlin, Herlin; Wahyudi, Yusuf; Nur’aini, Hesti
Jurnal Pengabdian Mandiri Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/mandiri.v2i2.864

Abstract

The “Socialization of Used Cooking Oil Processing into Aromatherapy Candles” activity by KKN-T students of Dehasen University Bengkulu was held at RT. 61, RW 07, Betungan Village, Bengkulu City, Bengkulu Province on Monday, June 30, 2025. This socialization activity aims to reduce environmental pollution and prevent diseases caused by repeated use of used cooking oil. This activity was carried out with a direct practice method with residents of RT. 61, starting with the preparation of materials, making aromatherapy candles and opening a question and answer session for participants. After conducting this socialization, it is hoped that used cooking oil waste can reduce household waste and environmental pollution around residents.
Analysis Of Raw Material Inventory Control For Production At Pentol Bakso Bapak Rizki Business In Panorama Market Bengkulu City Fadila, Mawar; Herlin, Herlin; Harwini, Dewi
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 2 No. 2 (2025): Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jemba.v2i2.1039

Abstract

This research was conducted with the primary objective of analyzing and evaluating the existing raw material inventory control policy at Pentol Bakso Bapak Rizki Business, and subsequently formulating an optimal inventory policy to minimize total costs. The study employed a descriptive quantitative approach through a case study methodology. Data concerning ordering costs, carrying costs, and annual raw material usage were collected via interviews and documentation, then quantitatively analyzed by applying the Economic Order Quantity (EOQ), Safety Stock (SS), and Re Order Point (ROP) methods to measure the efficiency of the current policy against the recommended optimal policy. The analysis results indicate that the inventory policy currently implemented by the business, with an ordering frequency of 48 times per year, incurs a total annual inventory cost of Rp 26,140,042. Based on the EOQ calculation, the optimal order quantity is determined to be 147 kg per order, with a significantly reduced recommended ordering frequency of 6 times per year. The adoption of this method successfully lowers the total inventory cost to Rp 25,233,452, yielding a potential cost saving of Rp 906,590 annually. Furthermore, the calculated Safety Stock of 6 kg and a Re Order Point at the 9 kg level provide robust guidelines for the business to ensure uninterrupted production flow and minimize the risk of raw material shortages.
Sosialisasi Hukum Tentang Kdrt Bersama Ibu-Ibu Pkk Rt 16 Rw 05 Kelurahan Sawah Lebar Sari, Intan Permata; Sumansyah, Riki; Aryansyah, Devri; Devi, Artika Sari; Putra, Bimo Restu; Herlin, Herlin; Sartika, Devi; Margaretha, Lydia
Jurnal Karya Nyata Pengabdian Vol. 2 No. 2 (2026): April
Publisher : Utami Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70963/jknp.v2i2.575

Abstract

Domestic violence (DV) is a social problem that persists frequently in society, particularly against women and children. Lack of understanding of the law and protection of victims of domestic violence leads to many cases going unreported and continuing to recur. This DV legal outreach activity aimed to increase the understanding of the Family Welfare Movement (PKK) women in RT 16 RW 05, Sawah Lebar Village, regarding the forms of domestic violence, their impacts, and legal protection mechanisms under Law Number 23 of 2004 concerning the Elimination of Domestic Violence. The implementation method included counseling, interactive discussions, and a question-and-answer session. The results demonstrated increased knowledge and awareness among participants regarding the importance of preventing and reporting domestic violence to create harmonious and safe families.
Co-Authors Abdul Rahman Achmadalena, Mirda Agnesia, Dinda Dwi Agresti, Agresti Agustina Ahmad Soleh Aini, Siti Khurotul Anggraini, Adinda Dewi Anita, Yuti Apiska, Nia Apriani, Sulisti Aryansyah, Devri Desri Patandianan Devi, Artika Sari Diwangkara, Agustio Efendi, Bahman Effendi, Bahman Effendi, Yanto Elsafa, Vineza Fadila, Mawar Fitriano, Yun Hanila, Siti Harlina, Risa Harni, Suli Harwini, Dewi Herri Fariadi, Herri Hidayah, Nenden Restu Impianti, Impianti intan permata sari Irfan Syauqi Beik Juniar, Intan Karona Cahya Susena Kurniawan, Kimas Lena Elfianty Lestari, Selpi Ayu Listra Tawang Lutfiani, Irma Lydia Margaretha Mailiza, Nina Meijulni, Arise Moh. Farid Nurul Anwar Mohammad Iqbal Irfany Muksalmina Muksalmina Nabila, Melane Neysha Nani Halima Zahara, Nani Halima Neri Susanti Nisa, Nabela Aulia Nur’aini, Hesti Pitriyani, Zeli Puspita Sari, Neli Puspita, Triana Putra , Iswidana Utama Putra, Bimo Restu Putri, Deka Putri, Wulandari Indah Andi Rabiah, Nuria Zaidatur Rahmadani, Atiqah Rahmadani, Desy Rahmandani, Lutviana Ramadani, Viona Ramadhani, Desy Revanda, Sinti Revolina, Elya Riesti, Lorenza Rina Trisna Yanti, Rina Rinto Noviantoro, Rinto Sagita, Nabila Dayana Sari, Masita Sartika, Devi Sasmita, Erika Nanda Sefty Aulia Siboro, Nadia Sauli Yanti Br. Ssetiawan, Youngky Subaidi, Joelman Sulisti Afriani, Sulisti Sumansyah, Riki Susanti, Nerry Susanti, Reza Septi Susi Lawati, Susi Suwarni Suwarni Syahputra, Paldi Awan Tambunan, Dennis Rydarto Tety Ice Taruk Allo Tri Wahyuningsih Wati, Ina Sintia Wijaya , Ermi Wiwik Handayani Wulan Safitri, Wulan Yanti, Rina Trisna Yanti, Sepri Yuliana, Alisa Yulita Sari Yustiantianti, Nirta Vera Yusuf Wahyudi