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All Journal GANEC SWARA SENTRI: Jurnal Riset Ilmiah DEVOTE: Jurnal Pengabdian Masyarakat Global
Fitri, Syarifah Massuki
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Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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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 PENCATATAN SEDERHANA PENGELOLAAN UMKM PADA SANTRI PONDOK PESANTREN DARUSSALAM Fitri, Syarifah Massuki; Syukri, Muhammad
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.v3i4.3525

Abstract

Good financial record-keeping is one of the key factors for the successful management of micro, small, and medium enterprises (MSMEs). However, many MSMEs, particularly students (santri) at the Darussalam Islamic Boarding School who run small and medium enterprises, face various challenges in this regard. The primary issues include a lack of basic accounting knowledge, undocumented financial records, and limited access to resources. These challenges complicate business decision-making, such as determining selling prices, calculating profits, and planning for business expansion. This community service initiative aims to educate MSME students on financial management and record-keeping by providing solutions through the dissemination of simple financial management practices. The proposed approach includes basic accounting training and mentoring. By implementing these solutions, the team hopes that MSME students will better understand the importance of good financial management and be able to independently record and analyze their business finances. The results of this outreach program show that in a pre-test conducted with 20 students, only 4 individuals (20%) scored well. Following the dissemination of simple record-keeping education, the post-test results indicated significant improvement, with 18 students (90%) scoring well. This improvement in skills is expected to support the sustainability and growth of each business being operated.
SOSIALISASI PENCATATAN AKUNTANSI HIJAU DAN PENGELOLAAN DANA CSR PADA USAHA AYAM PETELUR KELOMPOK TERNAK PATUH ANGEN Syukri, Muhammad; Fitri, Syarifah Massuki; Suandi, Suandi
Devote: Jurnal Pengabdian Masyarakat Global Vol. 4 No. 2 (2025): Devote : Jurnal Pengabdian Masyarakat Global, Juni 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/devote.v4i2.3995

Abstract

This community service activity was carried out with the aim of improving the understanding and skills of members of the Patuh Angen Livestock Group in Batu Kumbung Village, Lingsar District, in implementing green accounting records and CSR fund management in the laying chicken business. Through direct socialization and training methods, this activity introduced the importance of recording environmental costs such as waste, water use, and environmentally friendly feed, as well as how CSR funds can be managed transparently and contribute to sustainable development. The results of the activity showed an increase in participants' knowledge of green accounting and awareness of the importance of reporting CSR funds. However, several obstacles faced include limited technical skills in financial recording, minimal access to digital recording technology, and lack of local policy support related to environmentally friendly practices. Based on these findings, it is recommended that there be a follow-up mentoring program, the preparation of a simple green accounting module based on the needs of farmers, and the active involvement of the village government and related agencies in encouraging environmentally-based regulations and incentives.
Penerapan Green Accounting dan CSR terhadap Eksistensi Usaha Ayam Petelur dengan Komitmen Pengusaha sebagai Pemoderasi Syukri, Muhammad; Fitri, Syarifah Massuki; Yuliartika, Dina; Anisaputri, Eka
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.v4i10.4639

Abstract

The egg-laying chicken business is a sector with high potential for environmental impacts, thus requiring the implementation of sustainable business practices. This study was conducted to analyze the effect of Green Accounting and Corporate Social Responsibility (CSR) implementation on the existence of egg-laying chicken businesses, as well as to examine the role of entrepreneur commitment as a moderating variable. The study used a quantitative approach with a descriptive verification method. The research sample consisted of 100 egg-laying chicken entrepreneurs in Lingsar District, West Lombok Regency, which were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique with the assistance of SmartPLS 3.0 software. The results showed that the implementation of CSR had a significant positive effect on business existence, while Green Accounting had no significant effect. Entrepreneur commitment also had a positive effect on business existence, but did not moderate the relationship between Green Accounting and CSR on business existence. This finding confirms that the sustainability of egg-laying chicken businesses is more influenced by corporate social responsibility.
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.
PERANAN PROMOSI PRODUK DAN PELAYANAN KLIEN DALAM RANGKA PENINGKATAN PENDAPATAN USAHA PADA SASH BEAUTY STUDIO DI KOTA DENPASAR Netrawati, I Gusti Ayu Oka; Permadi, I Gusti Agung Didit Eka; Oktiani, Asri; Fitri, Syarifah Massuki; Sari, Ni Wayan Nadia; Yuliartika, Dina; Shanianingrat, Shanianingrat
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.v3i1.2528

Abstract

One of the rapid developments in the business world in Indonesia is in the beauty sector. This condition is characterized by intense business competition in the beauty sector. The increasing external need of humans is to always want to appear perfect in various circumstances. This is an incentive for the beauty business to continue to grow rapidly because demand for beauty continues to increase. Sash Beauty Studio which is located on Jalan Kaliasem No. 14 Denpasar Timur is business participating salon services give color in competition beauty salon services in Denpasar City with put forward promotion through narrated experience​ by clients/customers. Because service best ever​ he obtained so that enhancement income business service the salon can keep going increase. The marketing strategy that must be maintained based on the results of the SWOT analysis evaluation by Sash Beauty Studio and which has the most influence on the development of its business is the marketing strategy through social media Instagram and Facebook , namely uploading the results of make up and other beauty care activities in its salon as well as word of mouth or online marketing strategies such as mouth to mouth. Sash Beauty Studio is best intertwine work the same partnership with company cosmetics and wedding organizer in Denpasar City.
PELATIHAN PEMBUATAN CASH REGISTER BAGI PELAKU USAHA UMKM DI WILAYAH WISATA KEK MANDALIKA Pahmi, Saepul; Fitri, Syarifah Massuki; Pratiwi, Widya; Aini, Baiq Quratul; Yuspiadi, Yuspiadi
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.v3i1.2529

Abstract

The existence of MSMEs in Indonesia has been able to become an important pillar of the national economy for many years by absorbing labor, providing goods needed by the community, and contributing to the country through taxes. However, this does not mean that MSMEs are without obstacles and problems. One of the problems that MSMEs often face is the ability to prepare adequate financial reporting for themselves. The majority of MSMEs still have very little knowledge about bookkeeping, which is very important for the progress and development of MSMEs in the future. For this reason, the training activity on making cash registers for MSME business actors in the Mandalika SEZ area was held with the aim of helping to provide useful knowledge and knowledge for MSME business actors. The direct impact of this cash register training is that MSME business actors can understand how to compile a daily cash book which they need as important information so that they can continue to monitor and control the receipts and expenses of their business.
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.
Analisis Faktor Pengetahuan, Sumber Daya dan Usia yang Mempengaruhi Keinginan dan Perilaku UMKM Pengrajin Bambu Dalam Penerapan Digitalisasi Pencatatan Akuntansi Fitri, Syarifah Massuki; Suandi, Suandi; Mawaddah, Nur Aulia; Rizqina, Intan
SENTRI: Jurnal Riset Ilmiah Vol. 4 No. 11 (2025): SENTRI : Jurnal Riset Ilmiah, November 2025
Publisher : LPPM Institut Pendidikan Nusantara Global

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/sentri.v4i11.4746

Abstract

This study examines the influence of knowledge, resources, and age on the intention and behavior of bamboo craft MSMEs in Tamansari Village toward the digitalization of accounting records. The research is motivated by the increasing urgency of accounting digitalization to enhance financial data accuracy, facilitate real-time information access, and minimize manual recording errors—despite ongoing adoption challenges among bamboo craftsmen. Using a descriptive quantitative approach, data were collected through a survey involving 52 respondents representing 26 bamboo craft MSMEs selected using random sampling. The results reveal that, partially, only age has a significant influence on MSME owners’ intention to adopt digitalization, while knowledge and resources do not show a significant effect. However, regarding behavior, all three variables significantly affect digitalization practices. Interestingly, knowledge and resources demonstrate a negative relationship with behavior, suggesting that higher awareness and resource availability may increase the perception of risks—such as cost, system maintenance, and data security—which in turn reduces the likelihood of adoption. Conversely, age has a strong positive relationship, as younger entrepreneurs are more adaptive and willing to experiment with new technologies. This study contributes to the literature by emphasizing the importance of behavioral readiness and risk perception in digital adoption among MSMEs, extending the understanding beyond the traditional focus on skills and infrastructure. Practically, the findings highlight the need for broader digitalization strategies that not only provide training or technical assistance but also address perceptual and attitudinal barriers, foster digital trust, and integrate policy-level support to encourage inclusive and sustainable digital transformation within MSME ecosystems.
Co-Authors Aini, Baiq Quratul Anisaputri, Eka Anwar, Muazin Faezal, Faezal Gani, Fahat Abdul Heni Pujiastuti Mawaddah, Nur Aulia Muhammad Syukri Netrawati, I Gusti Ayu Oka Nuada, I Wayan Nurlailah Nurlailah, Nurlailah Oktiani, Asri Pahmi, Saepul PERMADI, I GUSTI AGUNG DIDIT EKA Raden Mohamad Herdian Bhakti Rizqina, Intan SAPUTRA, ZULFIKRI SATRIAWAN sari, Ni Wayan Nadia Shanianingrat, Shanianingrat Suandi Suandi Syafhariawan, Hery Utami, Luh Widya Pratiwi Yuliartika, Dina Yuspiadi, Yuspiadi