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All Journal JAM JURNAL RELASI STIE MANDALA JEMBER Jurnal Ilmiah Universitas Batanghari Jambi Jurnal Inovasi Bisnis (Inovbiz) JURNAL AKUNTANSI, EKONOMI dan MANAJEMEN BISNIS Dinamisia: Jurnal Pengabdian Kepada Masyarakat Jurnal AKSI (Akuntansi dan Sistem Informasi) Jurnal Neraca: Jurnal Pendidikan dan Ilmu Ekonomi Akuntansi At-Tadbir : jurnal ilmiah manajemen Jurnal Analisa Akuntansi dan Perpajakan International Journal of Economics, Business and Accounting Research (IJEBAR) JEKPEND Jurnal Ekonomi dan Pendidikan Majalah Ilmiah Gema Maritim El-kahfi : Journal of Islamic economics Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Keuangan dan Bisnis Jurnal Sylva Lestari Jurnal IAKP: Jurnal Inovasi Akuntansi Keuangan & Perpajakan Proceeding International Applied Business and Engineering Conference Socius: Social Sciences Research Journal Relasi : Jurnal Ekonomi
Suharyono, Suharyono
Politeknik Negeri Bengkalis
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Dampak Accounting Clinic Dalam Memproses Journal Entry S, Suharyono
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 1 (2024): Agustus
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13523703

Abstract

This study compares the test results before and after the accounting clinic was carried out. This study will prove whether the accounting clinic that has been attended by students can improve student competence in facing the certification exam. The population in this study were all first semester students of the D4 Public Finance Accounting Study Program Bengkalis State Polytechnic. The number of first semester students is 62 people. The entire population will be the object of this study. Based on the results of the clinical evaluation of accounting for group A, the average score showed a significant increase from the previous 85 to 92 or an increase of 7%. However, despite the increase in average scores, the pass rate has shown encouraging results. Of the 31 students in group A who attended the accounting clinic, only 4 failed. Whereas before attending the accounting clinic there were 8 students who failed. For the evaluation of the implementation of accounting clinics in group B, the average score increased from 83 to 91 or an increase of 8.7%. Meanwhile, the graduation rate achieved shows encouraging results. Of the 31 students who took the test, 24 people passed or were competent. While the number of students who failed as many as 7 people, decreased from the previous 12 students.
Penerapan Software Akuntansi SI APIK Pada UMKM Dapur Lisma S, Suharyono
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 11 (2025): June, 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16478898

Abstract

MSMEs play a strategic role in supporting the national economy, yet many business owners still do not prepare systematic financial statements. One such enterprise is Dapur Lisma, a home-based culinary business located in Bagan Melibur Village, Kepulauan Meranti, which had no formal financial recording or use of accounting software. This study aims to implement the SI APIK accounting application at Dapur Lisma and analyze its impact on financial reporting practices. The method used is a case study with a qualitative descriptive approach. Data were collected through observation, interviews, and documentation from March to November 2024. The results indicate that after implementing SI APIK, Dapur Lisma began recording daily transactions, separating personal and business finances, and producing basic financial reports. The application helped improve the owner's understanding of cash flow, costs, and net income, although further assistance is needed in account classification and transaction documentation. The study recommends simplification of the application features to be more user-friendly for beginner MSMEs.
Digitalisasi Pencatatan Keuangan UMKM OO Trans melalui Penerapan MYOB Accounting S, Suharyono
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 12 (2025): July 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

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

Abstract

Digital transformation in financial recordkeeping has become an urgent necessity for Micro, Small, and Medium Enterprises (MSMEs), particularly in the transportation sector which involves high transaction intensity. This study aims to analyze the implementation of MYOB (Mind Your Own Business) accounting software in OO Trans, an MSME operating in the transportation services sector. Prior to digitalization, financial records were maintained manually using Microsoft Excel, which tended to be inefficient and lacked integration. Employing a descriptive-qualitative method, this research collected data through observation, interviews, documentation, and financial data analysis for the year 2024. The results show that the adoption of MYOB significantly improved the accuracy and efficiency of financial recording. In 2024, OO Trans recorded a total revenue of IDR 82,013,000 and fuel (BBM) expenses totaling IDR 46,405,000. The average monthly revenue was IDR 6,834,417, while the average monthly fuel expense was IDR 3,867,083. Through the MYOB system, the MSME was able to generate real-time income statements and facilitate business performance analysis. Furthermore, digital financial records enhance transparency, accountability, and open up access to financing opportunities.
Optimalisasi Sistem Pencatatan Keuangan Berbasis SIA pada OK Futsal S, Suharyono
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 9 (2025): Vol. 2. No. 9, April 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16568095

Abstract

Digital transformation in financial management has become an urgent necessity for small business actors, including sports service enterprises such as OK Futsal. This study aims to analyze the implementation of an Accounting Information System (AIS) in optimizing financial reporting at OK Futsal, located in Bagan Melibur Village, Kepulauan Meranti Regency. The research employs a descriptive qualitative approach, with data collected through interviews, observations, and documentation during the 2024 mentoring period. The results indicate that the application-based AIS has facilitated the preparation of financial reports in a more systematic and accurate manner and has served as a reliable basis for business decision-making. The implementation of AIS has also enhanced the business owner's understanding of the importance of transaction recording, transparency, and financial accountability. This study makes a practical contribution to strengthening the managerial capacity of MSMEs and serves as a reference for similar business actors in managing finances in a modern and efficient way. 
Penerapan Green Budgeting: Strategi Pemerintah Daerah untuk Pembangunan Berkelanjutan S, Suharyono
Socius: Jurnal Penelitian Ilmu-Ilmu Sosial Vol 2, No 9 (2025): Vol. 2. No. 9, April 2025
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.16478638

Abstract

Environmental sustainability issues are increasingly becoming a major concern in regional fiscal policy. This study aims to analyze the implementation of green budgeting in the 2025 Bengkalis Regency Regional Budget (APBD), focusing on the extent to which regional programs and activities support the principles of environmental sustainability. The study uses a qualitative approach with a descriptive-analytical type, through documentation studies, interviews, and observations. The analysis was conducted using the green tagging method to classify regional spending into three categories: green, gray, and red. The results show that of the total APBD of Rp 3,217,264,617,959, only around Rp 122 billion (3.79%) can be classified in terms of its impact on the environment. The green budget allocation of Rp 12.5 billion (0.73%) covers mangrove conservation programs, community-based waste management, pollution control, and environmental education. Meanwhile, the neutral budget of Rp 24.5 billion (1.44%) and the red budget of Rp 85 billion (2.64%) reflect activities that have the potential to cause negative impacts on the environment if not accompanied by mitigation. These findings indicate that despite initial awareness of environmental issues, the implementation of green budgeting in Bengkalis Regency is still in its early stages and requires strengthening of regulations and institutions, as well as increasing the proportion of green budgets in the future. 
Characterization of Leaf Essential Oil from Nutmeg (Myristica fragrans) Cultivated on Agroforestry Land Hartari, Widia Rini; Hidayati, Sri; Utomo, Tanto Pratondo; Sartika, Dewi; Suharyono
Jurnal Sylva Lestari Vol. 12 No. 1 (2024): January
Publisher : Department of Forestry, Faculty of Agriculture, University of Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jsl.v12i1.789

Abstract

Lampung is the third largest producer of nutmeg (Myristica fragrans) in Sumatra Island, Indonesia. Most nutmeg essential oil refining industries in Lampung process nutmeg seeds, but not many distill nutmeg leaves. Therefore, it is necessary to identify the chemical compounds of nutmeg essential oil to determine the potential for further processing products and the quality of nutmeg essential oil. The leaf essential oil samples were obtained from a refining industry in Pesawaran, Lampung, Indonesia. The chemical compounds of the essential oils were identified using gas chromatography-mass spectrometry. Nutmeg leaf essential oil quality was then evaluated according to SNI 06-2388-2006 as standard testing for nutmeg oil. The data were then analyzed descriptively. The results identified 28 active compounds in nutmeg leaf essential oil. Compounds with high relative abundance were streptamine (76.46%), aquinolizine (4.67%), boron (3.73%), kaurene (2.03%), pyrrole (1.95%), and naphthalene. There were also terpenoid compounds that produced aromas, such as guaiol, borneol, cedrene, cubenol, and spathulenol. The quality assessment of leaf nutmeg essential oils also fulfilled the requirement of SNI 06-2388-2006. However, the optical produced rotation towards the left, namely -9.48°, and a specific gravity of 0.87, less than the SNI 06-2388-2006 requirement of 0.88. Nutmeg leaf essential oil has the potential to become a raw material for health and beauty products. Keywords: agroforestry, essential oil, nutmeg leaves, streptamine, terpenoid compounds
Pemikiran Al-Syatibi Dalam Bidang Ekonomi Suharyono; Kurniawan, Septian
El-kahfi | Jurnal Ekonomi Islam Vol 3 No 01 (2022): Journal of Islamics Economics
Publisher : Sekolah Tinggi Ekonomi Syariah Manna Wa Salwa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58958/elkahfi.v3i01.100

Abstract

This study was discusses the thoughts of Al-Syatibi in the economic study. Al-Syatibi was a Muslim scholar who studied the concept of maqasid sharia especially in the area of ​​economics. This study used qualitative analysis using reference to previous studies sourced from scientific literature. The study of Maqasid Syariah, about consumer behavior and policies both individually and the government was one of the studies of AL-Syatibi.The conclusion, Al-Syatibi's thoughts in the field of economics focus on economic activities oriented to benefit.
IDENTIFIKASI PENYEBAB DEADFREIGHT MUATAN BATUBARA DI MV. RB MYA Suharyono; Purwantono; Ningrum Astriawati
Majalah Ilmiah Gema Maritim Vol 24 No 2 (2022): Gema Maritim Vol 24 No 2 tahun 2022 tanggal 30 September 2022
Publisher : Politeknik Bumi Akpelni

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (279.259 KB) | DOI: 10.37612/gema-maritim.v24i2.317

Abstract

Muara Berau Anchorage is one of the waters in East Kalimantan that many ships visit for coal loading and unloading activities. The coal export transhipment was carried out in the Berau Estuary, Samarinda because the draft of large ships did not allow it to enter the far and shallow river channel. In the execution of loading there is often a shortage of load caused by several factors. The purpose of the study is to determine the causes and impacts of load deadfreight and efforts to reduce the occurrence of load deadfreight in the coal loading process. The methods used are descriptive qualitative. Data were collected through observation, interviews and literature studies that were tested for validity and reliability tests. The results of this study show that the cause of the load deadfreight in the MV. RB MYA is the theft of cargo along the Mahakam river, spillage of coal cargo during the loading process, and lack of supervision in the loading process at the Jetty. The impact of the deadfreight of coal cargo is the occurrence of a shortage of shiploads and the occurrence of losses for shippers. Efforts were made to reduce the occurrence of payload deadfreights in the MV. RB MYA is to hold barge escorts, increase the effectiveness of communication between the ship and floating cranes, and increase the number of Foreman Jetty.
Co-Authors Aras Perma DEWI SARTIKA DWI ASTUTI Eko Darmawan Kurniawan, Septian Lidya Wati Marhadi Sastra Mujiono Mujiono Mule, Yurika Ariati Nana, Devita Mardalena Naya Jesika Ananda Nazrantika Sunarto Ningrum Astriawati Purwantono Rosmida, Rosmida Sri Hidayati Tanto Pratondo Utomo Teguh Widodo Widia Rini Hartari Yurika Mule