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All Journal Journal of Humanities and Social Studies Celebes Journal of Community Services
Arjuna, Bucek Jalu Prasetyo
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Arts Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Pencatatan Keuangan Sederhana Berbasis SAK-EMKM pada Usaha Mikro Kecil dan Menengah di Kampung Yoka dan Padang Bulan Patty, Maria Apriyane; Muslimin, Ulfah Rizky; Tandililing, Elia Madatu; Arjuna, Bucek Jalu Prasetyo; Giovania, Gian; Sully, Raffi Ronaldy; Mudassir, Annisa Fitrah
Celebes Journal of Community Services Vol. 4 No. 1 (2025): December - May
Publisher : STIE Amkop Makassar, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/celeb.v4i1.2559

Abstract

Pengabdian kepada masyarakat ini bertujuan untuk meningkatkan literasi keuangan pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) melalui pelatihan dan pendampingan pencatatan keuangan sederhana berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Kegiatan dilaksanakan dalam tiga tahapan utama: identifikasi kebutuhan, pelatihan dan diskusi interaktif, serta pendampingan praktik dan evaluasi. Metode partisipatif digunakan untuk memastikan materi dapat diterima dan diterapkan secara langsung oleh pelaku UMKM. Hasil kegiatan menunjukkan bahwa pelatihan interaktif yang disertai pendampingan intensif mampu meningkatkan pemahaman dan kemampuan peserta dalam menyusun laporan keuangan sederhana. Evaluasi melalui hasil pencatatan yang dilakukan menunjukkan peningkatan pengetahuan yang cukup baik bagi para pelaku usaha. Pengabdian ini menyimpulkan bahwa SAK EMKM dapat diimplementasikan dengan efektif pada UMKM melalui pendekatan edukatif yang praktis dan berkelanjutan.
Application of the Analytical Hierarchy Process Model in the Selection of Audit Software at the Southeast Sulawesi Regional Inspectorate Hajar, Khaerunnisa Ibnu; Arjuna, Bucek Jalu Prasetyo; Hajar, Nuzul Ibnu
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol 9, No 3 (2025): Journal of Humanities and Social Studies
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i3.12993

Abstract

This study aims to determine the criteria and sub-criteria that are prioritised by auditors in determining the audit software used in the Southeast Sulawesi Regional Inspectorate. The researchers used a qualitative approach with the Multi-Criteria Decision Making (MCDM) method using the Analytical Hierarchy Processes (AHP) analysis tool. The research sample consisted of all auditors at the Southeast Sulawesi Regional Inspectorate. The results of data analysis at the Southeast Sulawesi Regional Inspectorate showed that technical functions were the main priority for auditors in selecting audit software, while vendor support criteria were low priority criteria. Based on the questionnaire results, the software used by auditors was Microsoft Excel, while ACL was the least used application with the lowest percentage. The Government Internal Supervisory Agency (APIP) currently uses Computer-Assisted Audit Techniques (TABK). Therefore, the selection of audit applications can be determined through the Analytical Hierarchy Process (AHP) approach to select audit applications in accordance with the needs of the Southeast Sulawesi Province APIP. The results of this study will later be added to the discussion of theory and literature on the application of AHP in government agencies and institutions at the regional level in decision-making on the use of computer-based government information systems. This study is limited to the sub-criteria of audit software and the main criteria for the use of audit software and statistical criteria.
Co-Authors Giovania, Gian Khaerunnisa Ibnu Hajar Mudassir, Annisa Fitrah Muslimin, Ulfah Rizky Nuzul Ibnu Hajar Patty, Maria Apriyane Sully, Raffi Ronaldy Tandililing, Elia Madatu