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All Journal Jurnal IMPACT: Implementation and Action Indonesian Journal of Applied Accounting and Finance
Emilia, Lea
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Humanities Economics, Econometrics & Finance Other

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Pelatihan Manajemen Keuangan Keluarga Bagi Anggota Aisyiyah Banjarmasin 9 Kota Banjarmasin Emilia, Lea; Nikmah, Nailiya; Irwansyah, Rusman; Maharani, Sari Hepy
Jurnal IMPACT: Implementation and Action Vol. 2 No. 1 (2019)
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (620.945 KB) | DOI: 10.31961/impact.v2i1.823

Abstract

The diverse needs of life need to be in the management of family finances, because there can be expenditure more than the amount of income. Lifestyle changes can be a trigger for increased family spending. The purchase of unneeded secondary items can also increase the amount of expenditure. Similarly, the acquisition of consumptive assets or productive asset through an increase in the amount of debt requires the calculation of the portion of debt in accordance with the income. In addition, unexpected events in the family such as the presence of sick family members or payment transactions of children's education funds requiring substantial funds require good management by mothers as household finance managers.The purpose of this community service is to provide training on the management of family finances to Aisyiyah members of Banjarmasin 9 Banjarmasin city. The benefit of this activity for the partner's devotion is to provide knowledge on how to plan the expenditure of family finances, implementation of family financial management and assessment/ supervision of family finances. Keywords: Familiy financial management, training, Aisyiyah Banjarmasin 9 Banjarmasin City
Bimbingan Teknis Manajemen Keuangan Pada Umkm Maha Rasa Catering Di Kelurahan Sungai Lulut Kabupaten Banjar Kalimantan Selatan Emilia, Lea; Mukhlisah, Nurul; Sirajudin
Jurnal IMPACT: Implementation and Action Vol. 5 No. 2 (2023): Jurnal Impact
Publisher : Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/impact.v5i2.2517

Abstract

CV Maha Rasa sebagai UMKM di bidang jasa boga (catering) menjadi vendor catering untuk beberapa anak perusahaan Adaro Logistik Group. CV Maha Rasa membuat nota setiap hari dan diserahkan per minggu sesuai skedul pelayanan dengan harga yang disepakati dalam kontrak. Nota difungsikan sebagai tanda terima pesanan catering. Pelunasan invoice diterima melalui rekening bank dengan waktu jatuh tempo satu bulan sejak tanggal penagihan. Tujuan kegiatan pengabdian kepada masyarakat ini untuk memberikan bimbingan teknis manajemen keuangan terkait pencatatan mutasi kas, piutang, dan hutang. Metode pelaksanaan kegiatan terdiri dari metode konsultasi dan bimbingan teknis. Hasil yang dicapai yaitu menghasilkan jasa di bidang manajemen keuangan berupa Buku Kas, Buku Pembantu Piutang, Laporan Piutang, Buku Pembantu Hutang, dan Laporan Hutang, dan pemberian kompor gas untuk membantu kelancaran proses produksi.
Penerapan SAK EMKM dalam Penyusunan Laporan Keuangan Usaha Katering: Studi Kasus Renny Aprilia; Emilia, Lea; Salman, Putriana
Indonesian Journal of Applied Accounting and Finance Vol. 5 No. 1 (2025): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v5i1.14990

Abstract

MSMEs play a very important role as the backbone of the Indonesian economy, driving and increasing national economic growth sustainably. CV Maha Rasa has been enageged in the catering sector since 2009 in Banjarmasin. Its financial transactions include : (1) credit sales, (2) cash and credit purchases of raw materials, (3) cash purchases of spices, packaging, and gas, (4) payment of employee salaries, and (5) payment of electricity, water, and internet. CV Maha Rasa has not prepared financial report. Financial records are ini the form of Cash Books, Account Receivable Subsidiary Books, Account Receivable Reports, Accounts Payable Subsidiary Books, and Accounts Payable Report. This study aims to prepare catering financial reports based on “SAK Indonesia Untuk EMKM” at CV Maha Rasa. This study uses a qualitative research type with a case study approach and uses data collection methods, namely interviews, observations, and documentation. The results of the study were ini the form of preparation of financial statements in accordance with “SAK Indonesia Untuk EMKM”, consisting of Income Statements, Financial Position Report, and Notes to Financial Statements, with monthly periods (as of January 31, 2025; as of February 28,2025; and as of March 31, 2025) and the first quarter as of March 31, 2025, which went through all accounting cycles sequentially. the result of this study can be used by CV Maha Rasa in evaluasting its financial performance. This study shows the preparation of comprehensive financial statements combined with cost accounting for two departemens. Kata Kunci: Financial Report; Manufacturing Company; SAK Indonesia Untuk EMKM. @IJAAF 2023
Co-Authors Nailiya Nikmah Nurul Mukhlisah, Nurul Putriana Salman Renny Aprilia Rusman Irwansyah Sari Hepy Maharani, Sari Hepy Sirajudin