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All Journal Jurnal Dinamika Akuntansi JURNAL PENDIDIKAN TAMBUSAI GANEC SWARA JURNAL MANAJEMEN DAN BISNIS INDONESIA Jurnal Pendidikan dan Konseling jurnal ilmiah hospitality Indo-MathEdu Intellectuals Journal Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Jurnal Ilmiah Ilmu Manajemen (JUIIM) SENTRI: Jurnal Riset Ilmiah SWARNA Gemilang: Jurnal Manajemen dan Akuntansi Media Bina Ilmiah DEVOTE: Jurnal Pengabdian Masyarakat Global ADJES (Ahmad Dahlan Journal of English Studies) SWARNA: Jurnal Pengabdian Kepada Masyarakat Jurnal Ekonomi, Manajemen, Akuntansi Khidmatan Indonesian Journal of Taxation and Accounting
Syarifah Massuki Fitri
Sekolah Tinggi Ilmu Ekonomi 45 Mataram, Indonesia
Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Economics, Econometrics & Finance Education Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Public Health Social Sciences Other

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ANALISIS KINERJA KEUANGAN DITINJAU DARI RENTABILITAS, LIKUIDITAS DAN SOLVABILITAS KOPERASI PONDOK PESANTREN AL-MUTMAINNAH TAHUN 2021-2022 Syarifah Massuki Fitri fitri; Faezal
Media Bina Ilmiah Vol. 17 No. 10: Mei 2023
Publisher : LPSDI Bina Patria

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

Abstract

Tujuan dilakukan penelitian ini adalah untuk mengetahui kinerja keuangan Koperasi pondok pesantren Al-Muthmainnah pada tahun 2021-2022 ditinjau dari rasio keuangan yaitu Rentabilitas, Likuiditas, dan Solvabilitas. Penelitian ini menggunakan metode deskriptif untuk menggambarkan data yang telah terkumpul sebagaimana adanya. Alat analisis yang digunakan yaitu rasio likuiditas, rasio rentabilitas, dan rasio solvabilitas, yang mampu menyimpulkan bahwa rasio-rasio keuangan mempunyai pengaruh terhadap kinerja keuangan secara parsial dan berpengaruh secara bersama-sama terhadap kinerja keuangan. Adapun hasil yang diperoleh dari penelitian ini adalah ketiga análisis yang digunakan yaitu likuiditas, rentabilitas, dan solvablitas menjelaskan bahwasanya Koperasi Pondok Pesantren Al-mutmainnah belum mampu mencapai target-target yang telah ditetapkan dan kinerja belum maksimal sehingga hasil yang diperoleh kurang dari target yang akan dihasilkan.
BIMBINGAN TEKNIK APLIKASI KOPERASI BERBASIS ANDROID MENUJU KOPERASI BERDAYA SAING DI ERA DIGITALISASI DI KABUPATEN LOMBOK BARAT Muhammad Syukri; Syarifah Massuki Fitri; Zulfiqri Satriawan; Lalu Elan Ahadinata
SWARNA: Jurnal Pengabdian Kepada Masyarakat Vol. 2 No. 1 (2023): SWARNA: Jurnal Pengabdian Kepada Masyarakat, Januari 2023
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi 45 Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55681/swarna.v2i1.262

Abstract

Adapun tujuan yang ingin dicapai dari hasil pengabdian ini adalah untuk menggali seberapa jauh pemahaman dan pengetahuan masyarakat khususnya para pengurus koperasi yang ada di Kabupaten Lombok Barat dalam hal dunia teknologi agar mampu berdaya saing di era serba digital. Penggunaan aplikasi berbasis android mampu memudahkan manajer, pengurus koperasi dalam melakukan dalam pengambilan keputusan, analisa dan mengontrol keuangan mereka sehingga semua transaksi terintegrasi dengan laporan. Dengan digitalisasi juga mampu meningkatkan baik dari segi jumlah anggota, meningkatkan transaksi sampai akhirnya meningkatkan pendapatan pada masing-masing koperasi itu sendiri. Penting bagi semua pengurus koperasi untuk menyiapkan generasi-generasi milenial yang peka dan mampu memahami dan menjalankan digitalisasi koperasi agar keberlangsungan koperasi tetap berjalan dengan baik sehingga terciptanya suasana demokratis, sukarela dan terbuka. Disamping itu penggunaan aplikasi sudah dipakai hampir disemua lini dunia keuangan sehingga baik dari segi waktu dan tempat jauh lebih efesien, maka setiap koperasi diharapkan dan diarahkan menuju digitalisasi.
SISTEM INFORMASI AKUNTANSI PENERIMAAN KAS PADA PENDAPATAN JASA RAWAT INAP PADA RUMAH SAKIT UMUM DAERAH: (Studi Kasus RS. Awet Muda Narmada) Syarifah Massuki Fitri; Suandi, Suandi; Saepul Pahmi
GEMILANG: Jurnal Manajemen dan Akuntansi Vol. 1 No. 2 (2021): Jurnal Manajemen dan Akuntansi
Publisher : BADAN PENERBIT STIEPARI PRESS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (66.178 KB) | DOI: 10.56910/gemilang.v1i2.88

Abstract

This study aims to determine the accounting information system for cash receipts for inpatient service income at the regional general hospital at Narmada Awet Muda Hospital, West Lombok Regency. This type of research is descriptive qualitative. Processed data is data obtained from unstructured interviews and observations that will be analyzed qualitatively and described in descriptive form. Based on the results of the study, the accounting system for cash receipts for inpatient installations at the regional general hospital at Narmada Awet Muda Hospital is very good. This can be seen from the existence of patient admission procedures starting from inpatient registration until the patient is discharged. Likewise with cash receipts procedures that are in accordance with the existing system, namely the separation of operational functions and revenue functions as well as recording and reporting functions with supporting documents. However, the cash receipt system for inpatient installations still has several weaknesses, namely in the registration section which still needs to improve services to patients, the flow/procedure for patient payments is unclear, so it is necessary to make data flow diagrams or flowcharts in order to facilitate users of accounting information.  
GROSS PROFIT ANALYSIS OF RICE SEED SALES PT. FARMERS (PERSERO) SPB KEDIRI IN WEST LOMBOK Massuki Fitri, Syarifah; Pahmi, Saepul
Jurnal Ilmiah Ilmu Manajemen Vol 2 No 1 (2020): Januari : Jurnal Ilmiah Ilmu Manajemen
Publisher : Universitas Gajah Putih

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55542/juiim.v2i1.301

Abstract

This study aims to determine the factors that influence changes in gross profit of rice seed sales at PT. Pertani (Persero) SPB Kediri, West Lombok. The type of research used in this research is descriptive quantitative. Data collection techniques used in this study were interviews and documentation. Based on the calculation results, it can be concluded that the factors that affect changes in gross profit are sales factors, selling price changes, production quantity changes, changes in the cost of goods sold per unit product, and changes in the quantity of cost of goods sold due to changes in the quantity produced. sold or produced and changes in gross profit vary, predominantly due to changes in the cost of goods sold.
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
Post-Disaster Recovery: Enhancing Vocabulary Mastery Through Educaplay in English Teaching Fitri, Syarifah Hayatul; Mahmudah, Rifa’atul; Hasnah, Indah Nurul; Hendriani, Suswati
Indo-MathEdu Intellectuals Journal Vol. 5 No. 6 (2024): Indo-MathEdu Intellectuals Journal
Publisher : Lembaga Intelektual Muda (LIM) Maluku

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54373/imeij.v5i6.2242

Abstract

Jorong Dusun Tuo is one of the villages affected by flash floods in May 2024, which caused huge losses to the local community, including trauma for victims. For this reason, the Community Service Team together with the Sumatra Volunteer Foundation carried out recovery activities in the form of teaching English. The focus of the activity is teaching vocabulary. Vocabulary is the key to mastering the language, but the memorisation method has not been able to improve students' vocabulary mastery. For this reason, a digital game, Educaplay, is used in teaching activities to improve students' vocabulary mastery. This activity was conducted 8 times with quantitative methods with a pre-experimental approach. Based on the posttest results, it was found that the use of the digital game, Educaplay, can improve learners' vocabulary mastery. This can be seen from the pretest average value is 75.33 while after receiving treatment, the average value increases to 87.78. Therefore, this service activity can improve their mastery of English vocabulary and heal the psychological condition of the children of Jorong Dusun Tuo
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.
Pencatatan Akuntansi pada Usaha Pengrajin Bambu di Desa Taman Sari Kabupaten Lombok Barat Muhammad Syukri; Syarifah Massuki Fitri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 5: Juli 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i5.3861

Abstract

This research aims to determine the application of accounting records that occur in bamboo craftsmen's businesses in Taman Sari Village as well as the challenges and obstacles faced during the business. This research took 5 samples of bamboo craftsmen MSMEs using a sampling method by conducting interviews in order to obtain valid information. Research shows that some bamboo craftsmen do not keep records neatly. Some entrepreneurs record financial income and expenses without considering operational costs, which results in inaccurate recognition of profits/losses from the business. The challenges and obstacles faced by Micro, Small and Medium Enterprises of bamboo craftsmen are that the average level of education and knowledge is still lacking in financial recording. Apart from that, financial management is still not managed professionally in accounting records due to the lack of government role in this field.
Penerapan Corporate Social Responsibility Pada Mini Market KC2 Kecamatan Gunungsari Muhammad Syukri; Syarifah Massuki Fitri
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 4 No. 1: November 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v4i1.5999

Abstract

Penelitian ini bertujuan untuk mengkaji penerapan Corporate Social Responsibility (CSR) pada Mini Market KC2 dengan pendekatan triple bottom line (TBL) yang mencakup dimensi ekonomi (profit), lingkungan (planet), dan sosial (people). Metode yang dipakai adalah pendekatan kualitatif dengan metode studi kasus digunakan untuk memahami dampak Corporate Social Responsibility dalam mendukung keberlanjutan bisnis Mini Market KC2. Data diperoleh melalui wawancara dengan pemilik dan karyawan, observasi partisipatif, serta analisis dokumentasi yang berkaitan dengan program Corporate Social Responsibility. Hasil penelitian menunjukkan bahwa pada dimensi ekonomi, penerapan Corporate Social Responsibility berkontribusi pada peningkatan loyalitas pelanggan dan citra positif, yang secara langsung berdampak pada peningkatan penjualan. Pada dimensi lingkungan, Mini Market KC2 menerapakan inisiatif seperti pengurangan limbah dan penyediaan produk organik yang mendukung upaya keberlanjutan lingkungan. Sementara itu, pada dimensi sosial, mini market berperan dalam pemberdayaan masyarakat melalui program pelatihan dan edukasi, yang diberikan kepada masyarakat sekitar. Namun, penelitian ini juga menemukan tantangan yang dihadapi, seperti keterbatasan anggaran Corporate Social Responsibility dan kebutuhan pelatihan lebih lanjut bagi karyawan.
PERANAN GREEN ACCOUNTING DAN PENCATATANNYA TERHADAP KEBERLANJUTAN UMKM REBONG ANTIQ Syukri, Muhammad; Syarifah Massuki Fitri; Suandi
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.v8i1.378

Abstract

Penelitian ini bertujuan untuk menganalisis peranan green accounting dan pencatatannya terhadap keberlanjutan UMKM pengrajin bambu di Desa Taman Sari, Kecamatan Gunungsari, Kabupaten Lombok Barat, dengan fokus pada pengrajin bambu Rebong Antiq. Metode penelitian yang digunakan adalah kualitatif deskriptif, dengan pengumpulan data melalui wawancara, observasi, dan analisis dokumen. Hasil penelitian menunjukkan bahwa Rebong Antiq telah menerapkan beberapa praktik green accounting, meskipun pencatatan biaya terkait lingkungan masih minim. Tantangan yang dihadapi meliputi kurangnya pengetahuan, keterbatasan sumber daya, dan dukungan pemerintah yang belum optimal. Dukungan dari stakeholder, termasuk konsumen, berperan penting dalam mendorong pengrajin untuk mengadopsi praktik ramah lingkungan. Penelitian ini merekomendasikan perlunya peningkatan dukungan dari pemerintah dan lembaga terkait dalam bentuk pelatihan dan insentif untuk membantu UMKM dalam menerapkan green accounting, sehingga dapat meningkatkan keberlanjutan usaha dan pelestarian lingkungan.
Co-Authors Afriandi, Muhamad Argi Aini, Baiq Quratul Ali Djamhuri Anak Agung Widiani Dewi Anisaputri, Eka Anwar, Muazin Asri Oktiani Baiq Quratul Aini Dina Yuliartika Elfi, Elfi Elok Aulia Rizqi Maligan Elok Aulia Rizqi Maligan Faezal Faezal Faezal Faezal Faezal Faezal, Faezal Fahat Abdul Gani Gani, Fahat Abdul Gunawan Gunawan Hasnah, Indah Nurul Hendra Eka Putra Heni Pujiastuti Herry Syafhariawan Hery Syafhariawan I GUSTI AGUNG DIDIT EKA PERMADI I Gusti Ayu Oka Netrawati I Gusti Putu Bagus Suastina I Gusti Putu Bagus Suastina I Wayaan Nuada I wayan Nuada IGN Damara Ningrat IGPB Suastina Ilham Khalid Intan Rizqina Lalu Elan Ahadinata Ludigdo, Unti LUH UTAMI Mahmudah, Rifa’atul Mawaddah, Nur Aulia Mega Fatimah Rosana Mega Tri Purna Muazin Anwar Muhama Asrul Oktarizal Muhammad Faezal Muhammad Syukri Muhammad Syukri Muhammad Syukri Netrawati, I Gusti Ayu Oka Ni Wayan Nadia Sari Nuada, I Wayan Nurlailah Nurlailah Nurlailah Nurlailah, Nurlailah Oktiani, Asri Pahmi, Saepul PERMADI, I GUSTI AGUNG DIDIT EKA Raden Mohamad Herdian Bhakti Rizqina, Intan Saepul Pahmi SAPUTRA, ZULFIKRI SATRIAWAN sari, Ni Wayan Nadia Shanianingrat Shanianingrat Shanianingrat, Shanianingrat Sri Ayu Febrianti Sri Maryanti Sri Maryanti Suandi Suandi Suandi Suandi Suandi Suandi Suandi Suandi Suandi Suharti Suharti Suswati Hendriani Suyono Suyono Syafhariawan, Hery Syukri Syukri Unti Ludigdo Utami, Luh Vindha Efrin Widiya Pratiwi Widya Pratiwi Widya Pratiwi Yuliartika, Dina Yuspiadi Yuspiadi Yuspiadi, Yuspiadi Yusrin Helmi Zulfiqri Satriawan