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All Journal Kurva S : Jurnal Keilmuan dan Aplikasi Teknik Sipil Jurnal Sains Riset Jurnal Agrotropika Journal of Early Childhood Education (JECE) Jurnal Al-Hikmah TAJDID: Jurnal Pemikiran Keislaman dan Kemanusiaan Practice of Fashion and Textile Education Journal YASIN: Jurnal Pendidikan dan Sosial Budaya Journal of Artificial Intelligence and Digital Business International Journal of Sharia Business Management Jurnal Pengabdian Inovasi Masyarakat Indonesia Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi Journal of Accounting Law Communication and Technology Jurnal Nusa Akuntansi KBJPM- Kayuh Baimbai Jurnal pengabdian masyarakat Sainstech Nusantara Jurnal Cakrawala Akademika Journal of Health Education Law Information and Humanities Indonesian Journal of Islamic Jurisprudence, Economic and Legal Theory
Safitri, Novia
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Analisis Penerapan SAK-EMKM dalam Penyusunan Laporan Keuangan Umkm Di Usaha Donat Falia Fazya, Shanaya Fabitha; Sariah, Ananda Putri; Ramadhani, Dian; Safitri, Novia; Salsabillah, Rifda Nur
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.3778

Abstract

Penelitian ini dilatarbelakangi oleh tantangan dominan yang dihadapi UMKM kuliner, khususnya dalam pencatatan dan pelaporan keuangan yang belum sepenuhnya sesuai dengan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK-EMKM). Keterbatasan pengetahuan akuntansi serta minimnya pendampingan profesional menyebabkan sebagian besar pelaku usaha masih melakukan pencatatan secara sederhana dan manual. Tujuan utama penelitian ini adalah menganalisis penerapan SAK-EMKM dalam penyusunan laporan keuangan pada Usaha Donat Falia serta mengidentifikasi berbagai kendala yang dihadapi oleh pemilik usaha dalam proses tersebut. Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan desain studi kasus. Populasi penelitian mencakup seluruh aktivitas pencatatan keuangan di Donat Falia, sedangkan sampel ditentukan secara purposive, yaitu pemilik usaha sebagai informan utama. Instrumen penelitian meliputi wawancara mendalam, observasi langsung, dan dokumentasi arsip keuangan. Teknik analisis data dilakukan melalui tahap triangulasi sumber, reduksi data, penyajian data, serta penarikan kesimpulan secara naratif. Hasil penelitian menunjukkan bahwa Donat Falia belum menerapkan SAK-EMKM secara optimal karena pencatatan masih terbatas pada arus kas masuk dan keluar tanpa penyusunan laporan posisi keuangan, laporan laba rugi, dan catatan atas laporan keuangan secara lengkap. Penelitian ini menyimpulkan perlunya peningkatan literasi akuntansi dan pendampingan berkelanjutan bagi UMKM agar laporan keuangan lebih relevan, andal, akurat, dan sesuai standar yang berlaku.
Analisis Kebutuhan Media Pembelajaran Bagan dan Audio pada Materi Wudhu Kelas VII MTs Muslimat NU Palangkaraya Normila, Cahya; Safitri, Novia
YASIN Vol 4 No 6 (2024): DESEMBER
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/yasin.v4i6.4435

Abstract

This research is based on the need for creative and interesting Chart and Audio Learning Media, which is still minimally used by teachers in Fiqh learning. Learning media that combines charts and audio can be the right solution to help improve students' understanding of ablution material at MTs Muslimat NU Palangka Raya. The aim of this research is to analyze students' needs by creating learning media that does not depend on advanced technology, but is still effective, which can be implemented in the Fiqh learning process at MTs Muslimat NU Palangka Raya. This research uses a qualitative descriptive method. Data collected through observation and distributing questionnaires to class VII students at MTs Muslimat NU. From the distribution of questionnaires, results were obtained which showed that students really need Chart and Audio media in the learning process. In conclusion, this media is needed by students as an alternative learning media to replace the limitations of technology in learning at school, one of which is in learning Fiqh, Wudhu material for class VII.
Co-Authors Abda Abda Aco Wahyudi Efendi Apriyadi, Rion Ardilla, Nike Aurelia, Dinda Azizah, Wafiq Budiarti, Ajeng Cahniyo Wijaya Kuswanto Dhita, Ad’dhan efendi, aco Fahmi Nurani , Muhammad Fazya, Shanaya Fabitha Febriani , Julia Febriyandi, Febriyandi Haliza, Noor Harnie, Luluk Tri Ismayanti, Zahra Dwi Jasiah Jasiah Jennah, Rodhatul Karimah, Karimah Keysah, Shindu Lubis, Adelina Fitry R Luzan, Irwan Faisal Maera Zasari Muh Yusuf Muhammad Fajri MUHAMMAD RIZAL Nabila, Nazua Nabilah, Putri Nengsih, Putri Salasyah Riadin Noerharyono, Muchamad Nofi Susanti Noormila, Cahya Nordiana, Nordiana Normila, Cahya Nur Asiah Nurul Huda Prabawati, Melly Purba, Elsa Safitri Putra, Panca Sarjana Qolbi, Rajab Khairul Ramadhani, Dian Raysharie, Puput Iswandyah Renaldi, Deva Said, Nurhazizah Br Salsabila, Lutfia Aina Salsabillah, Rifda Nur Sariah, Ananda Putri Sintia, Tri Rahma Surawan, Surawan Utami, Tri Niswati Wirdan, Wirdan Wulandari, Mesi YOSEP ASPAT ALAMSYAH Yumitro, Alsius Zubran, Azan