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All Journal GANEC SWARA Jurnal Akuntansi dan Keuangan Syariah - ALIANSI SENTRI: Jurnal Riset Ilmiah DEVOTE: Jurnal Pengabdian Masyarakat Global Jurnal Pengabdian Pada Masyarakat IPTEKS
Utami, Luh
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SOSIALISASAI PERHITUNGAN HARGA POKOK PENJUALAN DAN HARGA JUAL PRODUK PADA PELAKU UMKM DI DESA SADE KABUPATEN LOMBOK TENGAH Utami, Luh; Azzindani, Rahmatia; Suandi, Suandi; Pahmi, Saepul; Wardhani, Kania; Algifari, Muhammad Daelami
Devote: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 2 (2024): Devote : Jurnal Pengabdian Masyarakat Global, Juni 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v3i2.2913

Abstract

Small and medium businesses have an important role as drivers of the economy in Indonesia. However, various obstacles that arise can hinder its development, especially problems in the financial sector. MSMEs' difficulties in determining the cost of goods sold and selling prices can affect their profits and business sustainability. The outreach was carried out to provide knowledge and understanding for MSME players so they can calculate the cost of goods sold and selling prices correctly. This community service activity was carried out in Sade Village, Central Lombok Regency, which was attended by MSME actors in the tourist village. The aim of this service is to provide knowledge and understanding for MSMEs in determining the cost of goods sold and the selling price of products. This activity was carried out on March 6 2024. The results of the activity showed that the socialization provided could provide positive benefits for participants. This can be seen from the alignment of the material presented with the participants' needs as well as the participants' enthusiasm in participating in this activity.
IMPLEMENTASI STANDAR AKUNTANSI KEUANGAN TANPA AKUNTABILITAS PUBLIK (SAK ETAP) PADA LAPORAN KEUANGAN KOPERASI SERBA USAHA ”AKEN MITRA SEJATI” CAKRANEGARA UTAMI, LUH; FITRI, SYARIFAH MASSUKI; SAPUTRA, ZULFIKRI SATRIAWAN
GANEC SWARA Vol 17, No 4 (2023): Desember 2023
Publisher : Universitas Mahasaraswati K. Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35327/gara.v17i4.624

Abstract

Cooperatives as economic entities make financial reports as a means of accountability to members and cooperative management. Cooperative financial reporting is regulated in the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). Considering that the need to prepare and present financial reports guided by SAK ETAP greatly influences the continuity of cooperative businesses, therefore this research aims to analyze the extent of implementation of SAK ETAP in the preparation and presentation of financial reports of KSU "Aken Mitra Sejati" Cakranegara. The research approach is descriptive qualitative which compares the preparation and presentation of financial reports in cooperatives with the provisions contained in SAK ETAP. Data analysis was carried out by describing the data found in the cooperative and then comparing it with SAK ETAP. The research results show that the Aken Mitra Sejati Cakranegara Multi-Purpose Cooperative has not fully implemented the preparation of financial reports in accordance with SAK ETAP
SOSIALISASI PENERAPAN AKUNTANSI PADA OBYEK WISATA D‘GONGGRES KABUPATEN LOMBOK TENGAH Utami, Luh; Suandi, Suandi
Devote: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 4 (2024): Devote : Jurnal Pengabdian Masyarakat Global, Desember 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v3i4.3497

Abstract

This socialization program aims to provide training on the preparation of simple financial reports for the managers of the D'Gonggres tourist attraction in Central Lombok Regency. The activity is carried out through presentations and discussions. The target audience for this Community Service activity is the managers of the D'Gonggres tourist attraction in Central Lombok Regency. Through this program, it is expected that the managers will be able to optimize their cash management and begin to develop a disciplined approach to recording structured bookkeeping, enabling them to prepare simple financial reports to support operational decision-making processes. The activity begins by assisting the managers in identifying cash needs for their business operations, training them in transaction recording processes, and guiding them in the preparation of simple financial reports. The expected outcomes of this program are that the managers of the D'Gonggres tourist attraction will be able to identify cash flow and business expenses, maintain more organized bookkeeping, and eventually produce simple financial reports.
INTEGRASI KONSEP AKUNTANSI BIRU DALAM SISTEM TATA KELOLA WISATA BAHARI DI PANTAI LOANG BALOQ UTAMI, LUH; Sutriningsih
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 8 No. 1 (2025): Jurnal Akuntansi dan Keuangan Syariah - ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v8i1.379

Abstract

This study aims to examine the integration of blue accounting concepts in the marine tourism governance system at Loang Baloq Beach, Mataram City, West Nusa Tenggara. Blue accounting is a reporting and management approach that takes into account the economic, social and ecological values of marine resources holistically. This approach is important to apply in marine tourism management to realize environmental sustainability while supporting the welfare of coastal communities. This research used descriptive qualitative methods with data collection techniques through in-depth interviews, field observations, and documentation studies. Informants consisted of local community tourism managers. The data were thematically analyzed to identify patterns in governance practices and the potential application of blue accounting. The results showed that the tourism management system at Loang Baloq Beach still focuses on economic aspects and basic tourism services, without a reporting system on environmental and social impacts. The concept of blue accounting has not been formally applied, but there are opportunities for integration through strengthening regulations, increasing human resource capacity, and cross-sector collaboration. This research recommends the development of an environmentally inclusive reporting system that is adaptive to local conditions as a first step towards sustainable marine tourism governance.
SOSIALISASI AKUNTANSI PRAKTIS: MENUMBUHKAN JIWA KEWIRAUSAHAAN DI KALANGAN SISWA SISWI SMA ISLAHIL ATHFAL RUMAK Utami, Luh; Pratiwi, Widiya; Yuliartika, Dina
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 1 (2025): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i1.3682

Abstract

ABSTRACT The community service activity entitled "Socialization of Practical Accounting: Growing the Spirit of Entrepreneurship among Students of Islahil Athfal Rumak High School" aims to provide students with a basic understanding of accounting and entrepreneurship. In the era of globalization and digital economic development, the ability to manage finances is an important skill for individuals, including students. Through this socialization, students are taught about recording simple financial transactions, capital management, and the concept of profit and loss in the context of small businesses. The method used was participatory with an interactive approach that proved effective in improving students' understanding. The results of the pre-test and post-test analysis showed a significant increase in participants' knowledge after participating in this activity. It is hoped that similar activities can be extended to other schools to improve financial literacy among students.
Sosialisasi Praktik Akuntansi Sederhana Dalam Kehidupan Sehari-hari pada SMA Swasta Islahil Athfal Rumak Sutriningsih, Sutriningsih; Utami, Luh
Jurnal Pengabdian Pada Masyarakat IPTEKS Vol. 2 No. 2: Jurnal Pengabdian Pada Masyarakat IPTEKS, Juni 2025
Publisher : CV. Global Cendekia Inti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71094/jppmi.v2i2.116

Abstract

The socialization activity “Simple Accounting Practices in Everyday Life” was carried out with the aim of providing socialization to students of Islahil Athfal Rumak Private Senior High School in West Lombok Regency on the importance of understanding the application of accounting practices in everyday life. This is because these simple accounting practices can help students manage their finances effectively, such as controlling their expenses and income accurately. Additionally, students can create realistic financial plans for both short-term and long-term goals, such as continuing their education to a higher level. This initiative helps students manage their finances effectively. The outreach program was attended by approximately 30 students. It was conducted by lecturers from the School of Economics 45 Mataram. In this socialization, we provided the benefits of introducing simple accounting in daily activities. One application of accounting practices is by controlling the income and expenses from their pocket money to use it according to their needs. Accounting practices can also provide an understanding of simplicity, avoiding consumptive and wasteful behavior.
Membangun ekonomi Biru yang Berkelanjutan: Analisis Penerapan Blue Accounting pada Kawasan Ekonomi Khusus (KEK) Kuta Mandalika Utami, Luh; Yuliandari, Rini; Santanu, Ketut Oka; Aswaldi, Haykal
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 10 (2025): SENTRI : Jurnal Riset Ilmiah, Oktober 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i10.4728

Abstract

This study analyzes the application of blue accounting as an instrument of environmental accountability to support sustainable blue economy development in the Kuta Mandalika Special Economic Zone (SEZ). Blue accounting is defined as a system for recording and reporting economic activities that integrates social, ecological, and economic impacts. This research addresses the limited empirical studies connecting community-based blue economy practices with environmental accounting in Indonesia’s coastal tourism sector. Using a qualitative grounded theory approach, data were collected through in-depth interviews, field observations, and document analysis. Analysis was conducted through three stages, open coding, axial coding, and selective coding, to develop a substantive theory of blue accounting implementation at the community level. Findings reveal that blue economy practices in Mandalika have emerged through strong ecological awareness among local communities and business actors, although formal blue accounting remains limited. Through thematic analysis, three indicator groups were identified: economic (cleaning costs and conservation investment), social (community participation and environmental education), and ecological (waste management and coastal rehabilitation). These findings extend the concept of blue accounting as community-based socio-ecological accountability distinct from conventional environmental accounting.Policy recommendations derived directly from the findings include enhancing environmental accounting literacy for small enterprises, developing activity-based reporting guidelines, strengthening multi-stakeholder collaboration (pentahelix), and initiating community-based pilot projects. The study contributes theoretically by expanding the understanding of blue accounting within sustainable tourism, and practically by offering indicator frameworks and strategies for its implementation in other coastal areas of Indonesia.
PENYULUHAN STRATEGI MENINGKATKAN PENDAPATAN ANGGOTA PADA KOPERASI PONDOK PESANTREN AL-MUTMAINAH Syukri, Muhammad; Faezal, Faezal; Utami, Luh; Adhwa, Baiq Farhatul; Anwar, Muazin
Devote: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 1 (2023): Devote : Jurnal Pengabdian Masyarakat Global, Juni 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v2i1.1088

Abstract

Businesses run by cooperative members often lose competition and even fail due to poor financial management and the inability of members to adapt to the digital/online era and not being able to read existing business opportunities. On that basis, for the sake of business continuity of members, it is necessary to provide guidance and cooperative contact in business development as well as providing financial and administrative advice. The PKM (Community Service) team conducted PKM at the Al-Mutmainnah Islamic Boarding School Cooperative, Dasan Baru Village, Kediri District, West Lombok Regency to provide information on business development, financial management, and strategies to expand business fields and ultimately be able to increase the income of cooperative members. The benefits of PKM activities received by cooperative administrators and members are education and skills to expand business fields that can be applied so that member income increases. PKM implementation is in the form of material and practice aimed at cooperatives and monitoring. The management and members of the Al-Mutmainnah Islamic Boarding School Cooperative, which currently totals 45 people, are the targets of PKM activities. This activity uses material delivery methods, discussion forums, and business development strategies. Knowledge and skills are aspects that will be assessed in this PKM activity.
PENYUSUNAN LAPORAN KEUANGAN SEDERHANA PADA PELAKU UMKM DI KOMPLEKS PERTOKOAN CILINAYA CAKRANEGARA Utami, Luh; Fitri, Syarifah Massuki; Nuada, I Wayan; Yuspiadi, Yuspiadi; Gani, Fahat Abdul; Anwar, Muazin
Devote: Jurnal Pengabdian Masyarakat Global Vol. 2 No. 2 (2023): Devote : Jurnal Pengabdian Masyarakat Global, Desember 2023
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v2i2.1934

Abstract

Micro, Small and Medium Enterprises (MSMEs) face obstacles in preparing financial reporting due to a lack of understanding of the importance of financial recording and simple financial reports. Recording is considered difficult and considered unimportant because MSMEs are individual businesses that are directly managed by their owners. They do not understand that this simple financial report is very useful as a basis for making decisions for their future business. The aim of this community service is to increase basic understanding and knowledge of financial recording and preparing simple financial reports for MSMEs in the Cilinaya Shopping Complex, Cakranegara Village. The method used is to approach MSMEs in the Cilinaya shopping complex through direct outreach. The results of this activity are that MSME actors can apply the knowledge that has been provided and they accept the program we are implementing well and they also begin to understand that financial reports are very important in carrying out their business activities in the future.
PENGENALAN PENCATATAN AKUNTANSI KEPADA PEDAGANG KECIL DI WILAYAH PANTAI KUTA KEK MANDALIKA Syukri, Muhammad; Fitri, Syarifah Massuki; Faezal, Faezal; Utami, Luh; Rizqina, Intan; Nurlailah, Nurlailah
Devote: Jurnal Pengabdian Masyarakat Global Vol. 3 No. 1 (2024): Devote : Jurnal Pengabdian Masyarakat Global, Maret 2024
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v3i1.2537

Abstract

Small traders are part of an economic life that deserves attention, through the sale of food, drinks to accessories on the beachside it has an impact on increasing individual income related to existing problems, the obstacles faced by small traders are the lack of capital and debts that are always increasing not proportional to the income earned, with this Community Service activity carried out to provide motivation and information about accounting and accounting records to small traders to be able to develop their business. The implementation method is carried out in three stages, namely, the first stage of observation and interviews regarding the problems faced by traders on the beach, the second stage of determining the implementation plan and the division of tasks to the Community Service team, the third stage of implementation with methods, namely, the first lecture and presentation method, the second with the question and answer method, and the last is the method of assistance in making accounting records. The results of this Community Service activity provide new information about accounting and recording for small traders where the traders participate in activities happily and are starting to be interested in recording in developing their business which has never been done, this is also because many small traders sell on the beach without sufficient provisions, not because they don't want to but because they don't want to do it.
Co-Authors Adhwa, Baiq Farhatul Algifari, Muhammad Daelami Anwar, Muazin Aswaldi, Haykal Faezal, Faezal Fitri, Syarifah Massuki Gani, Fahat Abdul Muhammad Syukri Nuada, I Wayan Nurlailah Nurlailah, Nurlailah Pahmi, Saepul Pratiwi, Widiya Raden Mohamad Herdian Bhakti Rahmatia Azzindani Rizqina, Intan Santanu, Ketut Oka SAPUTRA, ZULFIKRI SATRIAWAN Sutriningsih Sutriningsih, Sutriningsih Wardhani, Kania Widiya Pratiwi Yuliandari, Rini Yuliartika, Dina Yuspiadi, Yuspiadi