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All Journal Martabe : Jurnal Pengabdian Kepada Masyarakat NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Accounting and Business Journal Economics and Digital Business Review Jurnal Penkomi : Kajian Pendidikan dan Ekonomi Jurnal Masyarakat Indonesia Jurnal Ekonomi Bisnis, Manajemen dan Akuntansi (JEBMAK) Innovative: Journal Of Social Science Research JAKBS Journal of Management, Economic, and Accounting Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Blantika : Multidisciplinary Journal JEBD Proceeding Of International Conference On Education, Society And Humanity
Franita, Riska
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DIGITAL-BASED PROMOTION STRATEGY FOR INCREASING TOURISTS' INTEREST IN VISITING THE GLUGUR RIMBUN LIVESTOCK FARMING AREA Lubis, Hidayati Purnama; Franita, Riska; Siswoyo, Purwo; Rahayu, Putri Suci
PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY Vol 2, No 1 (2024): Second International Conference on Education, Society and Humanity
Publisher : PROCEEDING OF INTERNATIONAL CONFERENCE ON EDUCATION, SOCIETY AND HUMANITY

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Abstract

The purpose of this research is to find out the right promotional strategy for introducing new tourist attractions to generate interest in visiting tourists to the Livestock Area of the Al Amin Science and Industrial Park (Living Lab) Glugur Rimbun Village Sampe Cita Kutalimbaru District Deli Serdang Regency. The research approach uses descriptive qualitative methods, namely literature study research methods sourced from previous research publications related to the title.  The results of this study explain that the use of social media is the most dominant means of communication with consumers in the selection of digital-based promotional strategies.
Analysis of the Preparation of Financial Statements Based on SAK EMKM at Mas Farhan's Durian Ice Business Athaya, Nada; Tamba, Rani Rosya; Safitri, Tsamara; Panjaitan, Gloria; Franita, Riska
Jurnal Akuntansi, Manajemen, dan Perencanaan Kebijakan Vol. 3 No. 1 (2025): September
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jampk.v3i1.770

Abstract

Over time, public demand for refreshing beverages has continued to increase, driving the growth of micro, small, and medium enterprises (MSMEs) in the culinary sector. One of Mas Farhan's micro, small and medium enterprises (MSMEs), which has been operating for more than twelve years, has promising business prospects. However, this business has not yet implemented the recording and preparation of financial statements in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). This study aims to assist business owners in understanding and preparing financial statements in accordance with SAK EMKM, which includes a statement of financial position, income statement, and notes to financial statements. Descriptive qualitative method was used by conducting interviews and direct documentation from business people. The research shows that business owners begin to understand the importance of recording transactions in a structured manner when they receive assistance when preparing financial statements. One of the advantages of implementing SAK EMKM is that these financial statements can be a reference for business owners when they make their financial statements, allowing them to assess the performance of the business, whether it is making a profit or a loss. In addition, this study recommends continuous training to increase the awareness and ability of MSMEs actors to apply relevant and simple accounting standards.
Penerapan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Mikro Kecil Dan Menengah (Studi Kasus UMKM Go Laundry Helvetia) Rahman, Febriani Nur; Gulo, Meiman Kristian Putra; Lestari, Indah; Afriliyani, Intan; Franita, Riska
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study analyses the implementation of the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in micro, small and medium enterprises (MSMEs), with Go Laundry as a case study. The purpose of this study is to evaluate how Go Laundry's MSMEs adapt and implement financial reporting based on SAK EMKM, as well as identify the challenges and benefits gained. In this study, we used a qualitative method. We directly interviewed the owner/manager of Go Laundry and analysed its financial documents. The results show that the of application SAK EMKM can improve the standard of MSME financial statements, provide more relevant and reliable information for decision-making, and facilitate access to external financing. Nevertheless, there are some barriers in the implementation process, such as limited human resources and accounting understanding that still need to be improved. This article concludes that continuous socialisation and mentoring are needed for MSMEs to optimise the benefits of SAK EMKM implementation. Data collection methods in preparing this article include:a) Field Observation b) Interview. The results of this research Go Laundry MSMEs have not implemented financial reports manually, due to limited knowledge about SAK EMKM.
Analysis Of The Preparation Of Financial Reports For Micro, Small And Medium Enterprises In The Boiler Chicken Farming Business In Sampe Cita Village Based On The Emkm Sak Bukit, Kezia Evangglin; Chrisna, Heriyati; Franita, Riska
Journal of Management, Economic, and Accounting Vol. 4 No. 2 (2025): Juli-Desember
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/jmea.v4i2.862

Abstract

This study aims to provide an overview of the preparation of financial reports by broiler chicken farms based on their compliance with accounting principles and to explain their sources of capital and financial performance. The object of this study is Muhtar Keliat's broiler chicken farm, which operated from February to November 2024. This is a descriptive quantitative study using a case study approach. Data collection was conducted through documentation and analysis of financial reports. The results indicate that the financial reports have been prepared in a simple manner but do not fully comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The business capital is entirely sourced from the owner, with no loans or liabilities. Profit and asset information have been recorded, but cash flow statements and notes to the financial statements have not been included. Challenges encountered in preparing the reports include a lack of accounting understanding and the lack of ongoing guidance in preparing standard-compliant financial reports. This impacts business owners' limited ability to use financial reports as a basis for optimal decision-making.
Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi EMKM pada UMKM Pembuatan Opak Octavia, Melanie; Natasha, Natasha; Azlin, Nuraini; Pratama, Rizky Raditya; Franita, Riska
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This research aims to assist MSME players in preparing financial statements based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research subject is the Opak Factory MSME in Sei Mencirim, Medan, which has not previously implemented formal financial records. The research method used is descriptive qualitative with data collection techniques in the form of observation, interviews, and documentation. The results showed that the preparation of financial statements in accordance with SAK EMKM includes a statement of financial position, income statement, and notes to the financial statements. This report provides a simple but comprehensive overview of business finances, which can be used to evaluate business performance and attract investors and financing parties. This research proves the importance of standardised financial records for the continuity and development of MSMEs.
Analisis Persepsi Pelaku UMKM Terhadap Penerapan Laporan Keuangan Berbasis SAK EMKM Pada Usaha Pabrik Opak Sari, Adila; Khairani, Annisa; Valentine, Pricillia Deborah; Putri, Nayla Nurul; Bangun, Yulia Ribuna Br; Franita, Riska
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 1 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

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Abstract

This study aims to inform the perception of actors towards the implementation of financial statements based on SAK EMKM and to find the factors that influence it. One of the food processing MSMEs in Binjai City was the subject of the study, which was conducted using a qualitative phenomenological approach through in-depth interviews. The results show that MSME players realise how important financial recording is for the continuity of their business, but they still lack understanding and application of SAK EMKM. Factors such as education and business experience improve MSME players' perceptions of SAK EMKM, and the two main barriers to implementing SAK EMKM are lack of socialisation and time constraints. Based on the results of interviews with MSME business actors, opak factories do not yet have knowledge about the application of SAK EMKM-based financial reports, which aim to make it easier for MSME actors to calculate business financial reports properly and correctly.
Analisis Efektivitas Sistem Informasi Akuntansi Penjualan Dan Penerimaan Kas Pada PT. Transmarco Hero, Mhd; Chrisna, Heriyati; Franita, Riska
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/ecotal.v7i1.2942

Abstract

Penelitian ini bertujuan untuk menganalisis efektivitas Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas yang diterapkan di PT. Transmarco Deli Park, yang berlokasi di Jl. Putri Hijau No. 1, Kesawan, Kota Medan, Sumatera Utara. Sumber data yang digunakan adalah data primer yang diperoleh melalui wawancara dengan informan, yaitu seluruh karyawan bagian penjualan dan SPV Hush Puppies PT. Transmarco Deli Park. Metode analisis data yang digunakan adalah analisis deskriptif kualitatif. Dalam proses penjualan dan penerimaan kas, perusahaan menggunakan beberapa aplikasi teknologi, antara lain Microsoft Dynamics NAV (Navision), Microsoft Excel, dan BC Produk. Hasil penelitian menunjukkan bahwa Sistem Informasi Akuntansi Penjualan dan Penerimaan Kas yang diimplementasikan melalui teknologi Point of Sale (POS) berjalan secara efektif dan efisien dalam mendukung operasional perusahaan.
Analisis Penerapan Activity-Based Management, Sistem Pengendalian Biaya, dan Penggunaan Teknologi Informasi terhadap Efisiensi Biaya Produksi pada CV. Berkah Ramadhan Sukses Makmur di Kota Binjai Gusfianda, M. Dicky; Nasution, Nina Andriany; Franita, Riska
Economics and Digital Business Review Vol. 6 No. 2 (2025)
Publisher : STIE Amkop Makassar

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Abstract

Penelitian ini bertujuan untuk menganalisis Penerapan Activity-Based Management, Sistem Pengendalian Biaya, dan Penggunaan Teknologi Informasi terhadap Efisiensi Biaya Produksi pada CV. Berkah Ramadhan Sukses Makmur di Kota Binjai. Metode analisis data yang digunakan adalah analisis deskriptif kuantitatif. Data yang digunakan data primer dan data sekunder. Teknik pengumpulan data mencakup wawancara, dokumentasi, studi pustaka, dan observasi. Analisis data dilakukan melalui tahapan pengumpulan, reduksi, penyajian data, dan penarikan kesimpulan untuk mengetahui pengaruh penerapan ketiga variabel terhadap efisiensi biaya produksi. Hasil penelitian menunjukkan bahwa ABM belum diterapkan secara optimal karena tidak adanya pemetaan aktivitas dan perhitungan biaya berbasis aktivitas. Sistem pengendalian biaya juga belum efektif akibat pencampuran antara pengeluaran pribadi dan usaha. Selain itu, pencatatan keuangan masih dilakukan secara manual dan tidak terstandar, sehingga menyulitkan analisis biaya yang akurat. Meski penjualan relatif stabil, margin keuntungan tetap rendah karena tidak adanya perhitungan formal atas harga pokok produksi. Oleh karena itu, penerapan ABM, disiplin biaya, dan digitalisasi pencatatan dinilai penting untuk meningkatkan efisiensi dan daya saing perusahaan.
EVALUASI KAPABILITAS APIP MENGGUNAKAN INTERNAL AUDIT CAPABILITY MODEL (IA-CM) (STUDI KASUS PADA INSPEKTORAT KABUPATEN MANDAILING NATAL) Nadya Putri Hariyono, Marsha; Franita, Riska; Noviani, Noviani
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 5 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i5.2025.2254-2266

Abstract

Maraknya kasus penyimpangan dalam pelaksanaan pemerintahan menjadi indikator lemahnya sistem pengawasan intern di lingkungan pemerintahan. APIP memiliki peran strategis dalam memastikan tercapainya tata kelola pemerintahan yang efektif, efisien, dan akuntabel. Penelitian ini bertujuan untuk mengevaluasi kapabilitas APIP pada Inspektorat Kabupaten Mandailing Natal menggunakan pendekatan Internal Audit Capability Model (IA-CM) yang telah diadopsi oleh BPKP dari dari The Institute of Internal Auditors (IIA). Penelitian ini menggunakan pendekatan kualitatif deskriptif dengan metode studi kasus. Teknik pengumpulan data dilakukan melalui wawancara, studi dokumentasi, dan observasi langsung. Hasil penelitian menunjukkan bahwa Inspektorat Kabupaten Mandailing Natal berada pada Level 2 (Structured). Meskipun struktur dan kebijakan telah tersedia, implementasi belum berjalan optimal, terutama pada elemen praktik profesional dan peran layanan yang masih rendah. Hambatan utama yang diidentifikasi antara lain belum adanya tim khusus kapabilitas, keterbatasan dan kompetensi SDM, serta belum diterapkannya pengawasan berbasis risiko. Oleh karena itu, peningkatan kapabilitas APIP memerlukan komitmen APIP, penguatan SDM, dan perbaikan sistem pengawasan yang terintegrasi seperti penerapan manajemen risiko.
PENGARUH RETURN ON ASSET, DEBT TO EQUITY RATIO, EARNING PER SHARE DAN CURRENT RATIO TERHADAP HARGA SAHAM PADA PERUSAHAAN MANUFAKTUR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2020-2022 Isnaini, Putri; Franita, Riska; Rizkina, Miftha
NUSANTARA : Jurnal Ilmu Pengetahuan Sosial Vol 12, No 5 (2025): Nusantara : Jurnal Ilmu Pengetahuan Sosial
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jips.v12i5.2025.2221-2232

Abstract

Penelitian ini dilakukan untuk menganalisis pengaruh Return On Asset, Debt To Equity Ratio, Earning Per Share dan Current Ratio terhadap harga saham. Lokasi penelitian ini adalah Perusahaan Manufaktur Industri Barang Konsumsi yang terdaftar di Bursa Efek Indonesia. Jenis penelitian ini adalah penelitian Asosiatif dengan pendekatan kuantitatif. Sampe penelitian ini sebanyak 27 perusahaan dengan periode waktu selama 3 tahun yaitu 2020 sampai dengan 2022, sehingga menjadi 81 laporan keuangan. Metode yang digunakan adalah analisis regresi linier berganda dengan bantuan program eviews v. 12. Hasil penelitian ini menunjukkan secara parsial Return On Asset tidak berpengaruh terhadap harga saham, Debt To Equity Ratio tidak berpengaruh terhadap harga saham, Earning Per Share berpengaruh positif terhadap harga saham dan Current Ratio tidak berpengaruh terhadap harga saham Sedangkan secara simultan seluruh variabel Return On Asset, Debt To Equity Ratio, Earning Per Share dan Current Ratio berpengaruh secara simultan terhadap harga saham. Konstribusi pengaruh variabel sebesar 95%
Co-Authors , Heriyati Chrisna Afriliyani, Intan Alisha Zahrani, Vista Aliyah, Dini Rahma Amanda, Adelia Aprilia, Fista Lindu Athaya, Nada Azlin, Nuraini Azzahro Lubis, Salsabila Bangun, Mudtiani Hakim Br. Bangun, Yulia Ribuna Br Bukit, Kezia Evangglin Delani, Maisya Dwilita, Handriyani Dwilita Fadilah, Alma Hafsa Fajariah Damanik, Annisa Fazria, Rizka Gaol, Jimmy Hasudungan Lumban Gulo, Meiman Kristian Putra Gusfianda, M. Dicky Hamdani Hamdani Harianto, Najla Hero, Mhd Indah Lestari, Indah Isnaini, Putri Izzati, Dina Janatunisa, Janatunisa Kania, Sherly Indah Khairani, Annisa Larasasti, Sindy Lubis, Hidayati Purnama Malikhah, Ikhah Manao, Marcella marshanda Muhammad Luthfi Mulya Nabilah, Putri Nabila, Talitha Nadya Putri Hariyono, Marsha Nasution, Nina Andriany Natasha, Natasha Nayma, Salshabilla Nisa Lubis, Khairun Noviani, Noviani Nur Aliah, Nur Octavia, Melanie Panjaitan, Gloria Pratama, Rizky Raditya Purnama Lubis, Hidayati Putri, Nayla Nurul Rahayu, Putri Suci Rahmadayanti, Nabila Rahman, Febriani Nur Raidha, Isma Rizkina, Miftha Ruri Prihatini Lubis Safitri, Tsamara Salsabilla, Echa Sari, Adila Sari, Putri Sarina Br. Barutu, Desy Sembiring, Yul Afni Sihombing, Dona Olivia Silitonga, Juliarta Elisabeth Sonia S, Abel SRI RAHAYU Suci Ramadhani, Suci Tamba, Rani Rosya Taufiq, Maf’ul Theresia Theresia Valentine, Pricillia Deborah Vina Arnita Wardhani , Neng Sri Yenni Ramadhani Harahap Yolanda, Nabila Yuis Wulandari, Dian Yulis Wulandari, Dian