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All Journal TIN: TERAPAN INFORMATIKA NUSANTARA Jurnal Akuntansi, Manajemen dan Ilmu Ekonomi (JASMIEN) Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMA) Jurnal Masyarakat Indonesia Jurnal Manajemen Dan Akuntansi Medan Investasi : Inovasi Jurnal Ekonomi Dan Akuntansi Jurnal Pengabdian Masyarakat (Jubdimas) Jurnal Akuntansi dan Perpajakan (JUPAK)
Epi, Yus
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Penyusunan Laporan Keuangan Menggunakan Myob For Accounting Pada Junction Cafe Medan Muhairoh, Jihan; Epi, Yus
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 1 No. 4 (2023): Artikel Penelitian
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v1i4.104

Abstract

Dalam Kegiatan sehari-hari Junction Café masih melakukan pencatatan secara manual dan sederhana. Berdasarkan hal tersebut maka penulis mencoba untuk melakukan penelitian penyusunan laporan keuangan dengan menggunakan MYOB Accounting versi 18. Tujuan dari penelitian ini adalah untuk mengetahui proses akuntansi dan laporan keuangan yang dihasilkan setelah adanya penyusunan laporan keuangan secara komputerisasi terhadap Café tersebut yang belum pernah melakukan penyusunan laporan keuangan. Penelitian ini akan disusun berdasarkan neraca saldo dan transaksi yang terjadi dalam waktu 1 bulan Penelitian ini akan membantu pihak Junction Café dalam menyajikan laporan keuangan berupa neraca, laporan laba rugi, laporan perubahan modal dan laporan arus kas untuk tahun 2022. Junction Café juga dapat menghemat waktu dan menjadi lebih teliti dalam melakukan pencatatan terhadap kegiatan operasional Café tersebut. Penelitian ini juga dapat membantu pihak lain yang memiliki kasus yang sama, Hasil dari penelitian ini adalah berupa laporan keuangan 1 bulan Junction Café selama tahun 2022.
BIMBINGAN TEKNIS PENYUSUNAN LAPORAN KEUANGAN BERBASIS KOMPUTER DI UMKM DAPOER NISWAH Epi, Yus; Nurlela; natasha, syarifah fadillah; Fadila, Zakia; Yani, Selfitrida A; Siregar, Irma Hariyanti; Maysara, Dinda Putri; Lubis, Dinda Rahmatullah
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 02 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i02.260

Abstract

This community service aims to improve the understanding and skills of the micro business actors at Dapoer Niswah in compiling structured financial reports using Microsoft Excel. The problems faced include unstructured financial records and lack of digital literacy. The method involves training, practice, and mentoring. The results showed significant improvement in knowledge and skills, as well as positive feedback. Excel-based recording is proven effective for practical use in micro businesses.
PENGARUH PENDAPATAN USAHA DAN BIAYA OPERASIONAL TERHADAP LABA BERSIH PADA DEPOT AIR RADEN WATER MEDAN Kronica Pitaloka Siagian, Sheylina; Epi, Yus; S.SE,MM, Yanti
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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

Abstract

Profit is a benchmark in every business action to evaluate achievable goals. To earn profit, business income and operating costs are very important factors because they are very helpful in measuring the company's expected costs to earn profits. This study was conducted to determine the effect of business income and operating costs on net profit at Depot Air Raden Water Medan. The data collection method used in this study was interviews. The researcher also conducted a literature study, which is a research method that involves reading reference materials relevant to the problem and other research results related to the object being studied. The data analysis method used was descriptive analysis because it collected data containing several descriptions of the object being studied. In this study, Raden Water Depot Medan kept simple records of income and operational costs. The records only included daily sales without regularly summarizing income. For operational costs, the funds spent were also not recorded in detail. As a result, the financial reports presented did not show the actual results. Based on the discussion provided, it can be concluded that revenue affects profit. The revenue generated by Raden Water Depot Medan has been decreasing monthly, and operational expenses vary. To increase profit, Raden Water Depot Medan must increase water sales and improve service quality in handling customers.
PENGARUH SUMBER DAN PENGGUNAAN MODALKERJA TERHADAP LABA PADA DEPOT AIR ISI ULANG PUTRA Epi, Yus; Hariyanti Siregar, Irma; Fadillah Natasha, Syarifah; Maharani, Rida
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 2 (2025): Jurnal Manajemen dan Akuntansi Medan Juli 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

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

Abstract

Modal kerja, juga dikenal sebagai working capital, merupakan modal bersih yang digunakan perusahaan untuk membiayai operasi sehari-hari. Modal kerja diperoleh dengan menghitung perbedaan antara hutang lancar dan aktiva lancer agar bisnis yang tengah dirintis dapat berjalan dengan baik, sangat penting untuk memahami konsep model kerja jika ingin memulai usaha. Tujuan di buat penelitian ini yaitu untuk mengetahui bagaimana pengaruh sumber dan penggunaan modal kerja pada depot air isi ulang Putra Water.Metode penelitian yang digunakan adalah metode kualitatif deskriptif dengan jenis data primer dan sumber data internal. Berdasarkan Laporan Laba Rugi yang telah di susun di atas dapat dilihat bahwa Laba operasional tahun 2022 sebesar Rp 9,034.000 sedangkan Laba operasional tahun 2023 sebesar Rp. 8.092.750,-, dalam 2 tahun perusahaan mengalami penurunan laba sebesar Rp. 941.250,-. Hal ini disebabkan oleh tingkat pendapatan atau penjualan yang juga mengalami penurunan yang relatif tinggi.
Penerapan Metode Material Requirement Planning (MRP) Dalam Perencanaan Persediaan Kopi Khairani, Wiwin; Epi, Yus
TIN: Terapan Informatika Nusantara Vol 4 No 7 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v4i7.4676

Abstract

Material Requirement Planning (MRP) is a method used to plan raw material inventory. The aim of this research is to analyze the MRP method which is suitable for planning the supply of raw materials for Sanger Coffee and Americano Coffee products at Serayu Kopi Medan. The lotting techniques used in this research are the Lot For Lot (LFL) method and the Period Order Quantity (POQ) method. Based on the results of the research that has been carried out, the most effective and efficient method applied at Serayu Kopi Medan is the POQ method. The LFL method produces inventory costs of IDR 660,000, while the POQ method can produce inventory costs of IDR 502,000. This means that using the POQ Serayu Kopi Medan method will save costs of IDR 158,000. Based on the results of the research and discussion, it can be concluded that from the Lot Sizing calculation results, the total inventory cost obtained using the Period Order Quantity (POQ) method is IDR 502,000, which is the most effective and efficient method to use because it can minimize ordering costs and holding costs so that the total costs incurred small when compared to the Lot for Lot (LFL) method with a total cost of IDR 660,000.
Penyusunan Laporan Keuangan Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Novianti, Ardya ; Epi, Yus
TIN: Terapan Informatika Nusantara Vol 4 No 7 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v4i7.4677

Abstract

SAK EMKM aims to make it easier for SMEs to gain access to funding from various financial institutions, so the presence of SAK EMKM is expected to help SMEs in Indonesia in preparing financial reports. The problem that often occurs is that SMEs are not yet able to make financial reports. This research aims to prepare financial reports for the laundry service business "IO LAUNDRY" located on Jln. Kapten Rahmad Buddin, Medan Marelan in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities. The results of this research show the financial reports of the IO LAUNDRY service business in the form of profit and loss reports, capital changes reports, balance sheets. This research is expected to provide information for IO LAUNDRY business owners in implementing Financial Accounting Standards for Micro, Small and Medium Entities. Based on the results of the discussion that has been described in the previous chapters in this research and based on the data and information that has been obtained in this research, it can be concluded as follows that from the results of research for three months, namely January, February and March, then IO LAUNDRY can find out how much income/profit was earned during those three months, namely IDR 48,850,000.-. Regarding IO LAUNDRY's readiness to implement SAK-EMKM as the basis for financial reports, in this case in terms of perception indicators and supporting facilities, it can be said that Medan city MSME players are quite ready to make financial reports based on SAK-EMKM.
Implementasi SAK ETAP Dalam Penyusunan Laporan Keuangan Pada Usaha Kecil Menengah (UKM) Yuniar, Tiara; Epi, Yus
TIN: Terapan Informatika Nusantara Vol 4 No 7 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v4i7.4678

Abstract

Financial reports are needed by companies to evaluate business activities and performance, provide financial information, determine the value of a company and make decisions by stakeholders. The main source in preparing financial reports is Financial Accounting Standards (SAK) which are prepared by a competent and independent body. SAK is a procedure or rule that must be adhered to in preparing financial reports, so that financial reports occur. Apart from SAK, there are other financial reporting standards. One of them is the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP). The problem that often occurs is that SMEs are not yet able to make financial reports. Financial reports are very important for predicting financial flows in Small and Medium Enterprises. SME Financial Reports. This research aims to prepare financial reports for Berkah Boutique Business in accordance with the Financial Accounting Standards for Non-Accountable Entities. This research uses a quantitative descriptive method. Primary data sources are in the form of interviews, observations and transaction evidence. The results of this research show the financial reports of Berkah Boutique Business in the form of a balance sheet financial position report, profit and loss report, report on changes in capital (equity).
Pengaruh Perputaran Modal Kerja Terhadap Laba Mawaddah, Nurul; Epi, Yus
TIN: Terapan Informatika Nusantara Vol 4 No 7 (2023): December 2023
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/tin.v4i7.4679

Abstract

This research method uses a descriptive analysis approach with the variables used being working capital turnover and profit with the research data source being secondary data. The author uses data collection techniques, namely observation and documentation in the form of financial reports (Balance Sheet and Profit and Loss) and interviews. Based on the results of research and discussions that have been carried out, it can be concluded that working capital turnover tends to increase from November - December, increasing every period, but in the August period it decreased to minus, this shows that the company's working capital has not been effective and inadequate in increasing profit at Miby Parfum Medan. And profits decreased in September, the decrease was due to increasing expenses. The decrease was due to quite high costs incurred while net profit experienced a decline.
Analisis Modal Kerja Dalam Peningkatan Profitabilitas Pada PT. Medan Cahaya Sejati Medan Natasha, Syarifah; Epi, Yus; Ariany, Vince; Surya, Indra; Hariyati Srg, Irma
INVESTASI : Inovasi Jurnal Ekonomi dan Akuntansi Vol. 1 No. 1 (2023): Article Research
Publisher : Soratekno Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59696/investasi.v1i1.46

Abstract

Modal kerja adalah modal yang bergerak seiring dengan aktivitas bisnis. Efekivitas menggunakan modal kerja dapat diukur dari tingkat perputarannya selama periode tertentu. Rasio profitabilitas digunakan untuk mengukur kemampuan suatu perusahaan dalam menghasilkan laba. Diharapkan rasio ini dapat menggambarkan beberapa penilaian yang seharusnya menjadi patokan bagi perusahaan saat menjalankan bisnisnya. Peneliti menggunakan pendekatan rasio keuangan untuk menganalisis data dari laporan keuangan PT. Medan Cahaya Sejati tahun 2020 dan 2021. Data ini kemudian dianalisis dengan menggunakan dasar teoritis yang ada. Adapun hasil dari penelitian ini menemukan bahwa modal kerja meningkat, tetapi tingkat perputaran turun, sehingga rasio profitabilitas yang dihasilkan turun, tetapi tidak signifikan. Peningkatan penjualan dibandingkan dengan laba bersih yang diperoleh menyebabkan penurunan net profit margin. Penurunan laba bersih, diikuti oleh peningkatan total aset, mengurangi return on investment (ROI). Tingkat pengembalian aktiva yang lebih rendah juga menyebabkan penurunan ROE.
Analisis Perlakuan Akuntansi pada Kas Kecil PT. Kallista Alam Kantor Medan Wulandari, Putri; Epi, Yus
Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (Jebma) Vol. 1 No. 1 (2021): Article Research Volume 1 Issue 1, Maret 2021
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jebma.v1i1.972

Abstract

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana perlakuan akuntansi pada kas kecil ang diterapkan PT.Kallista Alam Kantor Medan.Jenis data yang digunakan dalam penelitian ini adalah data primer dan data sekunder yang diperoleh dari objek penelitian, antara lain : Data Kas Kecil Perusahaan, gambaran umum perusahaan dan data pendukung lainnya yang terkait dalam penelitian. Untuk membahas dan menganalisa masalah yaitu digunakan metode deskriptif dimana data yang dikumpulkan, disusun, diinterpretasikan dan dianalisis sehingga menjadi sebuah keterangan yang lengkap bagi pemecahan masalah yang dihadapi. PT.Kallista Alam kantor Medan dalam perlakuan akuntansi pada kas kecil yang menggunakan metode dana tidak tetap (Fluctuation Fund System). Dimana metode Fluctuation Fund System merupakan metode yang digunakan dalam pngelolaan kas kecil yang saldo rekeningnya tidak tetap dan tergantung pada besar kecilnya pengeluaran yang terjadi untuk periode tertentu. Dalam melakukan pengelolaan kas kecil dimana setiap pengeluaran kas kecil dicatat atau dijurnal pada tanggal transaksi tersebut. Hasil penelitian menunjukkan bahwa perlakuan akuntansi pada kas kecil diPT.Kallista Alam menggunakan metode dana tidak tetap (Fluctuation Fund System).
Co-Authors Amanda Lubis, Dheka Riski Arianto, Wahyu Ariany, Vince Ariyani, Vince Evan Afri Fadillah Natasha, Syarifah Fadillah, Anissa Faradillah, Sukma Ginting, Mawarda Harahap, Juliati Hariyanti Siregar, Irma Hariyanti, Irma Hariyati Srg, Irma Hia, Desmawati Indra Surya, Indra intan Khairani, Wiwin Khoirunnisa , Trisna Kronica Pitaloka Siagian, Sheylina Lubis, Dinda Rahmatullah Lubis, Irda Yusnita Lusiana Maharani, Rida Mawaddah, Nurul Maysara, Dinda Putri Monica Siahaan, Angel Muhairoh, Jihan Muhammad Khoiruddin Harahap Natasha, Syarifah Natasha, Syarifah Fadhila natasha, Syarifah fadillah Natasya, Syarifah Fadillah Ningsih, Ayu Setia Novianti, Ardya  Nurlela PUTRI WULANDARI Putri, Nadila Julia S.SE,MM, Yanti Siregar, Irma Hariyanti Yani, Selfitrida A Yanti.S, Yanti.S Yolanda Bahri, Dinda Yuniar, Tiara Zakia Fadila