p-Index From 2021 - 2026
7.253
P-Index
This Author published in this journals
All Journal JURNAL ECONOMIA Jurnal Presipitasi : Media Komunikasi dan Pengembangan Teknik Lingkungan Jurnal Kajian Manajemen Bisnis Journal of Accounting and Investment Jurnal Riset Akuntansi Terpadu Management Analysis Journal Industria: Jurnal Teknologi dan Manajemen Agroindustri Jurnal Ilmiah Universitas Batanghari Jambi Indonesian Journal of Science and Mathematics Education Syntax Literate: Jurnal Ilmiah Indonesia Journal of Economic, Bussines and Accounting (COSTING) EKONOMIS : Journal of Economics and Business JOURNAL OF APPLIED ACCOUNTING AND TAXATION Jurnal Hilirisasi IPTEKS (JHI) Buletin Ilmiah Nagari Membangun Jurnal Akuntansi dan Bisnis Jurnal Inovasi Pendidikan Ekonomi Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) Reviu Akuntansi dan Bisnis Indonesia Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Indonesian Journal of Global Health research Warta Pengabdian Andalas: Jurnal Ilmiah Pengembangan Dan Penerapan Ipteks UPI YPTK Journal of Business and Economics Jurnal Ekonomi Operations Management and Information System Studies Jurnal Ilmiah AgriSains Akuntansiku Prosiding University Research Colloquium Jurnal Pemberdayaan Ekonomi Jurnal Keperawatan 'Aisyiyah Jurnal Nusantara Mengabdi Jurnal Informatika Ekonomi Bisnis Jurnal Berita Ilmu Keperawatan Jurnal Sumber Daya Hewan Riset Akuntansi dan Keuangan Indonesia Asbak Journal of Nursing Culture and Technology Jurnal Akuntansi Holistik Jurnal Kesehatan POSITA Jurnal Dinamika Manajemen Jurnal Kesehatan
Claim Missing Document
Check
Articles

The Differences In Perceptions of Social Support And Self-Esteem of Caregivers for People With Mental Disorders Based on Gender and Age Rahayu, Rita; Budiarto, Eka; Tukimin, Tukimin; Kusuma, Nur Intan
Jurnal Kesehatan - STIKes Prima Nusantara Vol 15 No 1 (2024): Jurnal Kesehatan
Publisher : LPPM Universitas Prima Nusantara Bukittinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35730/jk.v15i1.1146

Abstract

Background: A caregiver's ability to care for patient with mental disorders is determined, in part, by perceptions of social support and self-esteem. Apart from that, caregiver characteristics can also determine perceptions of social support and self-esteem.Objective: This study aims to determine differences in perceptions of social support and self-esteem of PMD caregivers based on gender and occupation with age covariates of PMD caregivers.Method: This research was a correlative descriptive study with a cross sectional approach with the sample being caregivers of patient with mental disorders. The research was conducted in Pekalongan regency with a sampling technique using purposive sampling. The sample size was 101 respondents. Data was obtained using a characteristics questionnaire, the Multidimensional Perceived Social Support questionnaire, and the Rosenberg Self-Esteem Scale. Data were analyzed using multiple analysis of covariance.Result: A total of 77.2% of caregivers were women with an average caregiver age of 45.5 years in the age range 18-59 years. The average perceived social support was 73.59 in the score range 61-82 and the average self-esteem was 35.14 in the score range 29-40. There is a significant difference in perceptions of social support and caregiver self-esteem based on gender after controlling for age (p value 0.037). The results of the post hoc test showed that differences in gender caused significant differences in the self-esteem of caregivers of patient with mental disorders (F (1,97) = 4.411; P = 0.038; Alpha = 0.05).Conclusion: There were significant differences in perceptions of social support and self-esteem of PMD caregivers based on sex and occupation after age-controlled with age. Efforts to increase perceptions of social support and self-esteem can be focused by paying attention to gender and age factors.
Self-esteem dan regulasi emosi dalam pencegahan bullying pada anak usia sekolah dalam kerangka social emotional learning (SEL): Sebuah tinjauan literatur sistematis Jehan, Reisha Zahra Syah; Rahayu, Rita; Ahmad, Ghulam
Holistik Jurnal Kesehatan Vol. 20 No. 2 (2026): Volume 20 Nomor 2
Publisher : Program Studi Ilmu Keperawatan-fakultas Ilmu Kesehatan Universitas Malahayati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/hjk.v20i2.2914

Abstract

Background: Bullying is a form of repeated violence that seriously impacts adolescent mental health, with a global prevalence of approximately 30%. Self-esteem and emotion regulation act as risk and protective factors, while social emotional learning (SEL) approaches have potential as preventative strategies, but their integration remains limited. Purpose: To identify and evaluate the role of social emotional learning (SEL) in strengthening self-esteem and emotion regulation as a bullying prevention effort. Method: This was a systematic literature review, adhering to the PRISMA 2020 guidelines. Analysis used quantitative narrative synthesis and JBI quality assessment. A literature search was conducted through four databases: ScienceDirect, ERIC, Google Scholar, and PubMed. A total of 2,137 articles were identified, 79 duplicates were removed, and 1,872 were eliminated during initial screening. Of the 186 articles screened, 16 studies met the inclusion criteria. Results: Self-esteem and emotion regulation were significantly associated with bullying behavior. Self-esteem positively influences emotion regulation and negatively influences bullying involvement, while bullying experiences negatively impact self-esteem and social adjustment. Emotion regulation also negatively impacts bullying behavior. Furthermore, Social Emotional Learning (SEL)-based interventions have been shown to improve social-emotional competence and decrease bullying behavior in students. Conclusion: Self-esteem and emotion regulation are key protective factors in reducing bullying, and strengthening them through SEL is effective as a school-based preventive strategy. Suggestion: Future research is recommended to use a more robust design, such as a longitudinal or experimental approach, to further analyze the relationship between self-esteem, emotion regulation, and bullying behavior.   Keywords: Bullying; Emotional Regulation; Self-Esteem; Social Emotional Learning.   Pendahuluan: Bullying merupakan kekerasan berulang yang berdampak serius pada kesehatan mental remaja, dengan prevalensi global sekitar 30%. Self-esteem dan regulasi emosi berperan sebagai faktor risiko dan protektif, sementara pendekatan social emotional learning (SEL) berpotensi sebagai strategi pencegahan, namun integrasinya masih terbatas. Tujuan: Untuk mengidentifikasi dan mengevaluasi peran social emotional learning (SEL) dalam penguatan self-esteem dan regulasi emosi sebagai upaya pencegahan bullying. Metode: Penelitian systematic literature review dengan mengacu pada pedoman PRISMA 2020. Analisis menggunakan sintesis naratif kuantitatif dan penilaian kualitas JBI. Penelusuran literatur dilakukan melalui 4 basis data, yaitu ScienceDirect, ERIC, Google Scholar, dan PubMed, sebanyak 2,137 artikel teridentifikasi, 79 duplikat dihapus, dan 1,872 dieliminasi pada penyaringan awal. Dari 186 artikel yang diseleksi, tersisa 16 studi yang memenuhi kriteria inklusi. Hasil: Self-esteem dan regulasi emosi berhubungan signifikan dengan perilaku bullying. Self-esteem berpengaruh positif terhadap regulasi emosi dan negatif terhadap keterlibatan bullying, sementara pengalaman bullying berdampak pada penurunan harga diri dan penyesuaian sosial. Regulasi emosi juga berpengaruh negatif terhadap perilaku bullying. Selain itu, intervensi berbasis Social Emotional Learning (SEL) terbukti berdampak pada peningkatan kompetensi sosial-emosional serta penurunan perilaku bullying pada siswa. Simpulan: Self-esteem dan regulasi emosi merupakan faktor protektif utama dalam menurunkan bullying dan penguatannya melalui SEL efektif sebagai strategi preventif berbasis sekolah. Saran: Penelitian selanjutnya disarankan menggunakan desain yang lebih kuat, seperti longitudinal atau eksperimental, agar hubungan antara self-esteem, regulasi emosi, dan perilaku bullying dapat dianalisis secara lebih mendalam.   Kata Kunci: Bullying; Regulasi Emosi; Self-Esteem; Social Emotional Learning.
The Effect of Business Strategies and Financial Reporting Irregularities On Audit Rahman, Annisaa; Zakary, Judith; Rahayu, Rita
Jurnal Akuntansi dan Bisnis Vol 23, No 1 (2023)
Publisher : Accounting Study Program, Faculty Economics and Business, Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jab.v23i1.997

Abstract

This research aims to examine and analyze the effect of business strategy and financial reporting irregularities on audit fees. Business strategy is measured by six comprehensive sizes: research and development ratios, employee ratios, revenue changes, sales load ratios, employee turnover ratios, and capital intensity. Financial reporting irregularities are measured by the indication of deviation of financial statements, and the audit fee is measured by the company's logarithmic number of audit fees. Sample selection using purposive sampling method and selected 314 companies that meet the criteria for this study. The research was conducted from 2017-to 2019. The results of this study indicate that financial reporting irregularities and business strategy have a significant effect on audit fees. In summary, the results of this study support the view that the company's financial information and the complexity of the business represented in the company's business strategy are essential considerations for auditors in setting audit fees. The research findings prove that a business strategy that represents the complexity of the company's business and indications of financial statement irregularities will affect the cost of external auditors. In general, this research has implications that management policies and actions will have an impact not only on operational costs, but also on agency costs. Minimizing irregularities financial statements will reduce the costs borne by the company. Therefore, shareholders must monitor the policies and actions taken by the company. Penelitian ini bertujuan untuk menguji dan menganalisis pengaruh strategi bisnis dan penyimpangan pelaporan keuangan terhadap fee audit. Strategi bisnis diukur dengan enam ukuran komprehensif: rasio penelitian dan pengembangan, rasio karyawan, perubahan pendapatan, rasio beban penjualan, rasio perputaran karyawan, dan intensitas modal. Penyimpangan pelaporan keuangan diukur dengan indikasi penyimpangan laporan keuangan, dan fee audit diukur dengan jumlah logaritma fee audit perusahaan. Pemilihan sampel menggunakan metode purposive sampling dan terpilih 314 perusahaan yang memenuhi kriteria penelitian ini. Penelitian ini dilakukan dari tahun 2017 hingga 2019. Hasil dari penelitian ini menunjukkan bahwa penyimpangan pelaporan keuangan dan strategi bisnis berpengaruh signifikan terhadap fee audit. Secara ringkas, hasil penelitian ini mendukung pandangan bahwa informasi keuangan perusahaan dan kompleksitas bisnis yang direpresentasikan dalam strategi bisnis perusahaan merupakan pertimbangan penting bagi auditor dalam menetapkan fee audit. Temuan penelitian membuktikan bahwa strategi bisnis yang merepresentasikan kompleksitas bisnis perusahaan dan indikasi penyimpangan laporan keuangan akan mempengaruhi biaya auditor eksternal. Perusahaan sebaiknya meminimalisir kesalahan atau penyimpangan dalam laporan keuangan, agar tidak berdampak pada peningkatan fee audit. Secara umum, penelitian ini berimplikasi bahwa kebijakan dan tindakan manajemen akan berdampak tidak hanya pada biaya operasional, tetapi juga pada biaya keagenan. Meminimalkan penyimpangan laporan keuangan akan mengurangi biaya yang ditanggung perusahaan. Oleh karena itu, pemegang saham harus memantau kebijakan dan tindakan yang diambil oleh perusahaan.
Analisis Faktor-Faktor yang Mempengaruhi Tingkat Literasi Keuangan Digital: Studi pada Generasi Z di Indonesia Rahayu, Rita
Reviu Akuntansi dan Bisnis Indonesia Vol. 6 No. 1 (2022): REVIU AKUNTANSI DAN BISNIS INDONESIA
Publisher : Universitas Muhammadiyah Yogyakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.18196/rabin.v6i1.14268

Abstract

Abstrak: Latar Belakang: Perkembangan fintech kini semakin sangat pesat. Namun sayangnya perkembangan ini belum diringi dengan peningkatan literasi masyarakat dibidang keuangan digital. Saat ini tingkat literasi keuangan digital masyarakat Indonesia masih berada dibawah rata-rata literasi keuangan digital masyarakat di Asia Tenggara. Padahal berdasarkan hasil sensus BPS, sebanyak 75,49 juta penduduk Indonesia adalah generasi digital atau generasi Z, yang seharusnya mempunyai literasi keuangan digital lebih baik jika dibdaning generasi sebelumnya. Kondisi ini tentu menarik untuk didiskusikan. Selain itu, berdasarkan telaah literatur yang dilakukan, dan kini tidak banyak yang mengkaji terkait literasi keuangan digital. Hal ini tentunya menjadi peluang bagi peneliti dalam mengkaji penelitian terkait pada literasi keuangan digital ini.Tujuan: Penelitian ini mengkaji terkait identifikasi aspek yang mempengaruhi tingkat literasi keuangan digital generasi Z di Indonesia, dan peneliti menghububkan tingkat literasi keuangan digital dan perlaku menabung serta pengeluaran.Metode Penelitian: Penelitian ini berjenis kuantitatif dengan survei berdasarkan kuisioner online. Sebanyak 558 generasi Z berpartisipasi dalam penelitian ini. Data selanjutnya dioleh dengan menggunakan Strutural Equation Model (SEM) PLS.Hasil Penelitian: Penelitian ini menemukan bahwa faktor-faktor seperti umur, tingkat pendidikan dan pendapatan merupakan faktor penentu yang mempengaruhi tingkat literasi keuangan digital pada generasi Z di Indonesia. Selain itu, tingkat literasi keuangan digital juga memiliki hubungan positif dan signifikan terhadap perilaku menabung dan perilaku berbelanja generasi Z di Indonesia.Keaslian/Kebaruan Penelitian: Penelitian ini menyediakan gambaran tentang tingkat literasi keuangan digital generasi Z di Indonesia dan juga faktor-faktor yang mempengaruhinya, yang akan berguna sebagai pembuatan keputusan terkait dengan literasi keuangan digital
DISEMINASI TEKNOLOGI PRODUKSI PAKAN UNTUK MENUNJANG PETERNAKAN UNGGAS LOKAL Adrizal Adrizal; Ismet H. Mulyadi; Rita Rahayu
Jurnal Hilirisasi IPTEKS Vol. 2 No. 3.b (2019)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v2i3.b.325

Abstract

Permasalahan yang dihadapi oleh peternak unggas lokal di Nagari Talang Babungo adalah ketergantungan terhadap pakan komersial. Harga pakan tersebut mahal dan cenderung naik seiring dengan kenaikan nilai tukar dolar terhadap rupiah. Hal ini disebabkan sebahagian besar bahan pakan berasal dari impor seperti jagung, bungkil kedelai, tepung ikan, tepung daging dan tulang, serta mineral. Sebaliknya bahan pakan lokal tersedia secara memadai diantaranya jagung, dedak padi, bungkil kelapa, ikan kering, ampas tahu serta limbah pertanian seperti ubi jalar afkir, wortel afkir, limbah kubis dan sebagainya. Kendala dalam pemanfaatan bahan pakan lokal dan limbah pertanian tersebut adalah tidak adanya pabrik pengolah, sehingga bahan-bahan pakan tersebut tidak termanfaatkan. Berdasarkan kondisi tersebut dipandang perlu untuk membangun pabrik pakan mini untuk mengolah bahan pakan lokal dan limbah pertanian tersebut, sehingga ketergantungan terhadap pakan komersial tersebut dapat teratasi. Kegiatan dimulai dengan membangun pabrik dengan komponen peralatan mesin pengering (rotary dryer), mesin penggiling (hummer mill), mesin pencampur (horizontal mixer) dan penjahit karung. Kegiatan selanjutnya adalah pelatihan (training) yang meliputi pelatihan operasional pabrik (teknologi produksi dan manajemen) dan pelatihan pemeliharaan ayam kampung dan itik menggunakan ransum berbasis bahan pakan lokal tersebut. Kegiatan pelatihan diringi dengan percontohan dengan menggunakan delapan demplot masing masing empat demplot untuk ayam dan itik. Hasil evaluasi menunjukkan ada peningkatan pengetahuan dan keterampilan masyarakat dalam produksi pakan dan teknik budidaya unggas lokal. Produksi pakan dikelola oleh Koperasi Serba Usaha Ekonomi Desa Tabek, sebagai inti, sedangkan usaha budidaya peternakan ayam dikelola oleh peternak yang tergabung dalam Kelompok Tani Gobah Saiyo dan Kelompok Tani Famili Tabek sebagai plasma.
PENGEMBANGAN DAN INOVASI DESAIN MOTIF DAN TENUN SOCIAL MEDIA MARKETING DALAM RANGKA MENINGKATKAN KOMERSIALISASI USAHA BANUN SONGKET DI KABUPATEN SOLOK Ratni Prima Lita; Laura Amelia Triani; Rita Rahayu; Eri Besra; Budi Rahmadya; Rida Rahim; Suziana Suziana; Yanti Yanti; Verni Juita; Verinita Verinita; Desyetti Desyetti; Wardah Awwalin Ikhsaniah Saldi; Husnul Khatimah; Yaza Fitria; Bima Satria Wahyudi; Alfin Kurniawan
Jurnal Hilirisasi IPTEKS Vol. 8 No. 3 (2025)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v8i3.888

Abstract

Banun Songket Enterprise is a Minangkabau weaving business group located in Solok Regency. Despite its strong potential, the enterprise continues to face several obstacles, particularly in terms of limited motif design variations and the relatively low utilization of social media platforms for promotional purposes. This community service program aimed to enhance product competitiveness through the creation of more attractive motifs, the use of digital design to accelerate production, and the optimization of social media marketing to expand market reach beyond the local area. The activities were realized through a combination of intensive training and ongoing business mentoring. Training was conducted over two days, while personalized business consultations were held over six months in six sessions. Outcomes were assessed through three stages: socialization and licensing, implementation (including motif design training, digital design, and social media marketing assistance), and monitoring and evaluation. The program successfully produced three new motifs with more appealing designs and established professional Instagram and TikTok accounts for Banun Songket. Both management and artisans showed high enthusiasm throughout the activities. However, challenges remain in ensuring continuous practice for digital motif design and maintaining consistent social media content due to the artisans’ busy schedules in fulfilling weaving orders. Future programs are expected to continue with support from Universitas Andalas and the Solok Regency Government.
COSO-Based Internal Control and Accounting Information System Quality on Fraud Prevention Dodi Suryadi; Revi Eka Permana; Andre Kurniawan; Asniati Bahari; Rita Rahayu; Verni Juita
UPI YPTK Journal of Business and Economics Vol. 11 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the impact of COSO-based internal control and the quality of accounting information systems (AIS) on fraud prevention. Using a descriptive quantitative approach, this study explores how both internal control frameworks and the reliability of accounting systems contribute to minimizing fraudulent activities within organizations. The study found that COSO-based internal controls and high-quality AIS are significantly associated with fraud prevention. With a significance value of 0.000 < 0.05, the hypothesis suggesting that strong internal controls, as per COSO, reduce the likelihood of fraud is accepted. Furthermore, the quality of AIS was found to have a significant positive effect on fraud prevention, with a significance value of 0.004. These findings align with the theoretical framework of fraud prevention, particularly the fraud triangle, and highlight the need for integrated control systems to ensure effective fraud prevention. The study contributes to the understanding of fraud mitigation strategies in organizations and offers practical recommendations for enhancing internal control and accounting information systems to prevent fraudulent practices.
The Evolution of Accounting Information Systems Research: a 10-Year Bibliometric Analysis Muhammad Pondrinal; Asniati Bahari; Rita Rahayu; Verni Juita
Jurnal Ilmiah Universitas Batanghari Jambi Vol 26, No 1 (2026): Februari
Publisher : Universitas Batanghari Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33087/jiubj.v26i1.6399

Abstract

This study provides a comprehensive bibliometric assessment of Accounting Information Systems (AIS) research spanning 2016-2025, utilizing Dimensions.ai as the primary data source and VOSviewer for scientific mapping. A total of 4,041 publications were retained after structured filtering procedures. Temporal analysis indicates accelerated growth in AIS scholarship, largely driven by the integration of enterprise technologies, cloud infrastructures, and data-centric decision frameworks. Network visualizations highlight the United States as the epistemic core of AIS research, exhibiting superior productivity and collaboration metrics, while emerging contributions from Asia signal developing regional research clusters. Institutional analysis reveals concentrated knowledge production within leading global universities, whereas journal density mapping underscores the multidisciplinary diffusion of AIS discourse. Citation network analysis identifies seminal works that serve as intellectual anchors within the field. These findings collectively underscore the expanding theoretical boundary and technological orientation of AIS. Future research should advance inquiries into automation, AI-enabled accounting systems, digital audit ecosystems, and cross-institutional research synergies to strengthen the field’s scientific maturity.
PELATIHAN INOVASI TENUN MELALUI DESAIN DIGITAL UNTUK PENINGKATAN KUALITAS TENUN PADA SONGKET BERKAH NAGARI SUNGAI JANIAH KABUPATEN SOLOK Lita, Ratni Prima; Komalasari, Sanda Patrisia; Rahmadya, Budi; Yanti, Yanti; Rahim, Rida; Suziana, Suziana; Besra, Eri; Triani, Laura Amelia; Rahayu, Rita; Verinita, Verinita; Fahmy, Rahmi; Pujani, Vera; Saldi, Wardah Awwalin; Meuthia, Meuthia; Khatimah, Husnul; Harits, Muhammad Dzakwan El; Syafira, Tama Aulia; Sari, Dellani Mutia; Hakimi, Nurul; Fanessa, Fanessa
Jurnal Hilirisasi IPTEKS Vol. 7 No. 3 (2024)
Publisher : LPPM Universitas Andalas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25077/jhi.v7i3.817

Abstract

This community service activity aims to enhance the quality and innovation of Tenun Songket Berkah designs in Nagari Sungai Janiah, Solok Regency, through digital design training using Adobe Illustrator. The program was held on July 27, 2024, at the Tenun Songket Berkah micro-enterprise, employing various methods such as training, hands-on practice, and mentoring. The primary goal of this activity is to introduce digital design techniques that can develop traditional tenun motifs to be more innovative, modern, and appealing to both local and international markets. The implementation methods included intensive training on the use of Adobe Illustrator, practical sessions on creating digital-based tenun motifs, and ongoing mentoring to develop unique and creative designs. Participants were trained to optimize the use of this software to create complex and detailed motifs, which were then integrated into the production process. The results of the activity showed a significant improvement in the participants' ability to use Adobe Illustrator for designing tenun motifs, positively impacting the quality, variety, and added value of the products. A total of 10 new motifs were successfully created, marketed, and registered as Intellectual Property Rights (IPR), strengthening the position of the micro-enterprise in the market. In conclusion, this training proved effective in fostering innovation in the Tenun Songket Berkah industry, enhancing human resource skills, and expanding the market reach. It is recommended to continue with advanced training in product design and digital marketing to maintain and enhance the competitiveness of the products in the global market.
Penyusunan Laporan Keuangan UMKM 1NC Berdasarkan SAK-EMKM Pebriani Kurnia Ningsih; Deline Azzukruf Marses; Fayza Khairani Syafril; Ramda Kurniawan; Jogi Fernando; Rita Rahayu; Ihsani Mazelfi
AsbaK Vol. 3 No. 1 (2025): Asbak: Jurnal Ekonomi dan Bisnis
Publisher : Loddos Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69688/asbak.v3i1.232

Abstract

Banyak UMKM di Indonesia yang membuat laporan keuangan sangat sederhana dan cenderung mengabaikan aturan standar administrasi keuangan. Ikatan Akuntan Indonesia telah menyusun SAK-EMKM (Standar Akuntansi Keuangan Usaha Mikro, Kecil dan Menengah) yang mulai berlaku per 1 Januari 2018 untuk memudahkan UMKM dalam menyusun laporan keuangan usahanya. Penelitian ini bertujuan untuk menyusun laporan keuangan UMKM 1 NC berdasarkan SAK-EMKM. Penelitian ini menggunakan metode penelitian deskriptif kualitatif. Sumber data yang digunakan data primer berupa wawancara dan dokumentasi bukti transaksi. Hasil penelitian menunjukkan laporan keuangan UMKM 1 NC berupa laporan posisi keuangan atau neraca, laporan laba rugi dan catatan atas laporan keuangan.
Co-Authors Abdul Karib Afandi Afandi Ahmad, Ghulam Ahwan Sholih Al-Ichwani, Azzahra Alfin Kurniawan Amalda Aulia Amir, Mayasyanti Dewi Andre Kurniawan Andre Kurniawan Anne Putri Annisa Rahman Asmarawanti, Asmarawanti Asniati Bahari Asniati, Asniati Aulia, Amalda Azizah, Nikmatul Azni Srimaydila Aziz Azra Ramizah Bahari, Asniati Bima Satria Wahyudi Bin Sansuwito, Tukimin Budi Rahmadya Chodir, Fatkul Defriko Gusma Putra Deline Azzukruf Marses Delva Muharni Deny Yohana Desyetti Dewi Permatasari, Dewi Dhini Suryandari, Dhini Dodi Suryadi Eka Budiarto Emdat Suprayitno Eri Besra ERI BESRA, ERI Erna Safariyah F Fitraharizki Fahmy, Rahmi Fanessa, Fanessa Fayza Khairani Syafril Fery Adrianus Fitraharizki, F Fitriani, Rani Gayatri, Satya Ghina Luqyana Ref Haerani Maksum Hakimi, Nurul Halimah Tusya Diah Harits, Muhammad Dzakwan El Helmi Azizati Manel Henri Setiawan Hukmi, Wilda Husna Roza Husnul Khatimah Husnul Khatimah Idun Ariastuti Indah Fajarini Sri Wahyuningrum, Indah Fajarini Sri Irpan Ali Rahman Ismet H. Mulyadi Jehan, Reisha Zahra Syah Jogi Fernando Kusuma, Nur Intan Laura Amelia Triani Liawati, Nunung Lidiyawati, Herlina Linda Agustina Lisa Fitriani Rahman Ludipa, Olin Meisa Mamat Pratama, Mamat Mardhiyah, Sayang Ajeng Mazelfi, Ihsani Meuthia, Meuthia Muammar Fawwaz Muhammad Wafiq Mutiara Candra Nada Salsabila Arsy Nazhfiyani KS Novianty, Lia Nurapandi, Adi Nurkamilah, Andi Nurlaila Fitriani Pebriani Kurnia Ningsih Pondrinal, Muhammad Purnairawan, Yosep Rahayu Dinassari Rahmat Febrianto Ramadani, Rima Ramda Kurniawan Ratnawati Rafles Ratni Prima Lita Rayna Kartika, Rayna Retnoningrum Hidayah Revi Eka Permana Ria Andriani Rida Rahim Safitri, Embun Iindrajati Saldi, Wardah Awwalin Sanda Patrisia Komalasari Saparuddin Latu Sari, Dellani Mutia Selvy Mozin Septin Maisharah K Silfia Riski Sri Dewi Edmawati Sri Kartika Afini Suci Fitriamiranti Sukirman - Sunaras, Syawallya Sundewi, Alis Suryani, Indah Permata Suziana Suziana Suziana, Suziana Syafira, Tama Aulia Syahril Ali Teten Tresnawan Triani, Laura Amelia Trisni Suryarini TUKIMIN TUKIMIN, TUKIMIN Vera Pujani Verinita, Verinita Verni Juita Viya Guziana Sari Wardah Awwalin Ikhsaniah Saldi Wati, Nenden Lesmana Wilda Hukmi Yanti Yanti Yanti Yanti YANTI, PENTI DORA Yaza Fitria Yeni Yulianti Yohana, Denny Yuhandri Yuhandri, Yuhandri Zakary, Judith