Article Per Year (5 Year)
p-Index From 2020 - 2025
0.947
P-Index
This Author published in this journals
All Journal GANEC SWARA DEVOTE: Jurnal Pengabdian Masyarakat Global
Fitri, Syarifah Massuki
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Education Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 3 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 3 Documents
Search

 1 
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.
Co-Authors Faezal, Faezal Heni Pujiastuti Muhammad Syukri SAPUTRA, ZULFIKRI SATRIAWAN Suandi Suandi Syafhariawan, Hery Utami, Luh