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All Journal BJRA (Bongaya Journal of Research in Accounting) KEUDA : JURNAL KAJIAN EKONOMI DAN KEUANGAN DAERAH Jurnal Sains Riset Jurnal Sosial Humaniora Sigli JEKPEND Jurnal Ekonomi dan Pendidikan Economics and Digital Business Review Jurnal Revenue : Jurnal Ilmiah Akuntansi INVOICE : JURNAL ILMU AKUNTANSI Seminar Nasional Pengabdian Kepada Masyarakat Business Management Journal of Artificial Intelligence and Digital Business Vokatek : Jurnal Pengabdian Masyarakat Seminar Nasional Hasil Penelitian LP2M UNM Jurnal Ilmiah Akuntansi dan Keuangan (JIAN) Jurnal Ilmiah Multidisiplin Indonesia Phinisi Applied Accounting Journal Jurnal Sistem Informasi, Akuntansi dan Manajemen J-CEKI Jurnal Ekonomi, Manajemen, Akuntansi Jurnal Ilmiah Akuntansi dan Keuangan (JIAN)
Hamzah, Hajrah
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Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Medicine & Pharmacology Physics Public Health Social Sciences Other

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Penerapan SAK EMKM Pada Penyusunan Laporan Keuangan UMKM Marzuki Petelur Di Kecamatan Bonto Tiro Kab. Bulukumba Malik, Andi Sulastri; Hamzah, Hajrah; Ryketeng, Masdar
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.14781

Abstract

Penelitian ini bertujuan untuk menganalisis penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dalam penyusunan laporan keuangan pada UMKM Marzuki Petelur di Kecamatan Bonto Tiro, Kabupaten Bulukumba. Jenis penelitian yang digunakan adalah deskriptif kualitatif dengan teknik pengumpulan data melalui observasi, wawancara, dan dokumentasi. Hasil penelitian menunjukkan bahwa sebelum penerapan SAK EMKM, sistem pencatatan keuangan masih sederhana, tidak teratur, dan sebagian besar hanya mengandalkan ingatan pribadi pemilik. Catatan awal usaha juga telah hilang, sehingga hanya tersisa data arus kas masuk dan keluar tanpa dokumen pendukung yang memadai. Setelah dilakukan pendampingan penyusunan laporan keuangan berbasis SAK EMKM, pencatatan menjadi lebih sistematis dan sesuai siklus akuntansi. Penerapan SAK EMKM memberikan dampak positif terhadap peningkatan transparansi, akurasi, dan akuntabilitas laporan keuangan. Namun, penerapan belum optimal karena masih terdapat kendala dari faktor internal, seperti keterbatasan pemahaman akuntansi dan sumber daya manusia, serta faktor eksternal berupa kurangnya pelatihan dan pendampingan dari instansi terkait. Dengan adanya pendampingan ini, UMKM Marzuki Petelur diharapkan mampu menyusun laporan keuangan secara mandiri, akuntabel, dan sesuai standar akuntansi di masa mendatang.
Calculation of Production Cost in Determining the Selling Price in Bang Halim's Tofu Business Pipin, Pipin; Idrus, Muhammad; Hamzah, Hajrah
Business Management Vol 5, No 1 (2026): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v5i1.10207

Abstract

This study analyzes the calculation of the cost of goods manufactured (COGM) in determining the selling price of Bang Halim’s tofu business and identifies the supporting and inhibiting factors affecting this calculation. Data were collected through observation, interviews, and document analysis. One production run produces one talang containing 300 pieces (1 × 1.2 meters), using 5 kg of soybeans costing Rp50,000 and five workers paid Rp50,000 each per production run. Based on Bang Halim’s calculation, the COGM is Rp333.34 per piece, Rp100,002 per production run, and Rp45,000,900 per month. Using the full costing method, which includes raw material costs, direct labor costs, and factory overhead costs of Rp1,209,250, the calculated COGM is Rp4,030 per piece, Rp1,209,000 per production run, and Rp544,050,000 for November 2024. Bang Halim set the selling price at Rp500 per piece and Rp150,000 per talang, while the cost-plus pricing method with a 20% profit margin (Rp806) resulted in a selling price of Rp4,836 per piece, Rp1,450,800 per production run, and Rp652,860,000 per month with a profit margin of Rp108,810,000. The main supporting factor is the high quality of raw materials, while the inhibiting factor is limited knowledge of cost components, leading to inaccuracies in determining the cost of goods manufactured.
Co-Authors Ainun Nadrah Jariyah, Andi Amalia, Sri Wahyu Anwar, Azwar Asfira, Asfira Banggu, Hafrida Br. Ginting S, Chris Dayanti Cahaya, Muthia Nur Dedi Harianto Dedi Harianto Dunakhir, Samirah Fadhilla, Andi Ferdiansah, Muhammad Irdam Hidayatullah, Andi Muh. Syukur Irwanti, A. Azzahra Asri Kusumawati, Andi M. Ridwan Tikollah Malik, Andi Sulastri Mila Karmila Muhammad Azis Muhammad Idrus Mulyadi, Musdalifah Musa, Kartika S.P. Mushoddiq Rahman, Ahmad Nashiruddin Nadia Irfan, Rezky Nadila, Nadila Nirwana, Nirwana Nur Afiah, Nur Nur Azlina Nurafni Oktaviyah Nuraisyiah Pipin, Pipin Purnamasari, Danti Putri, Asty Regina Raden Mohamad Herdian Bhakti Ramadani, Mutiara Rasyid, Syarifuddin Rasyidah Rasyidah Reformyanti, Sitti Fajrunnisa Reskiyawati, Siti Nur Ridha, Akhmad Rijal, Abd. Rijal, Abdul Ryketeng, Masdar S, Masnawaty Samsinar Samsinar Sangkala, Masnawaty Sari, Sri Indah Warka Syachbrani Yuniar, Sri