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All Journal ETAM: Jurnal Pengabdian kepada Masyarakat Jurnal Eksis
Permana, Diyah
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Analisis Penerapan Pencatatan Akuntansi berdasarkan SAK EMKM pada UMKM (Studi Kasus Charlie Tani & Petshop) Sudarlan, Sudarlan; Permana, Diyah; Datu, Ema Farida Tandi
Jurnal EKSIS Vol. 20 No. 1 (2024): APRIL
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i1.803

Abstract

This study aims to determine the accounting records at Charlie Tani & Petshop MSMEs based on the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). The research method used is quantitative method with primary and secondary data sources. Data collection techniques are carried out by means of interviews, observation, and documentation. The analysis technique used is descriptive analysis by building the application of the accounting cycle and the analysis tool is used based on SAK EMKM. The results showed that accounting records in this business are still simple and not in accordance with accounting standards properly, so that they have not produced appropriate and adequate financial information based on SAK EMKM.
Pelatihan Bahasa Indonesia untuk Aparat Pemerintahan Desa Loa Duri Ilir Kutai Kartanegara Permana, Diyah
Jurnal ETAM Vol. 4 No. 2 (2024): JUNE
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/etam.v4i2.701

Abstract

Aparat pemerintahan desa belum menyadari bahwa setiap kegiatan menulis harus memakai bahasa Indonesia sesuai kaidah atau aturan. Terutama, penggunaan bahasa tulis dalam surat resmi atau dinas. Hasil pengamatan pada surat resmi atau dinas yang dibuat Aparat Pemerintahan Desa Loa Duri Ilir Kcamatan Loa Janan Kabupaten Kutai Kartanegara masih ditemukan berbagai bentuk kesalahan dalam penulisan surat dinas tersebut. Misalnya, pemakaian huruf kapital, tanda baca, penulisan singkatan, huruf miring dan cetak tebal, serta pemakaian kata. Menjawab persoalan tersebut, perlu dilakukan pelatihan khusus tentang penulisan surat resmi atau dinas yang sesuai dengan kaidah atau aturan kebahasaan dalam bahasa Indonesia. Peserta pelatihan terdiri dari jajaran pemerintahan desa di desa Loa Duri Ilir. Metode yang digunakan dalam pemberian pelatihan adalah Metode Konstekstual. Hasil pelatihan dapat meningkatkan kemampuan, pemahaman, dan keterampilan staf pemerintahan desa dalam memakai bahasa Indonesia yang baik dan benar, terutama pemakaian huruf kapital, tanda baca, penulisan singkatan, huruf miring dan cetak tebal, serta pemakaian kata dalam menulis surat resmi atau dinas.
Pengaruh Pengetahuan Investasi, Modal Minimal, Motivasi Investasi, dan Kemajuan Teknologi terhadap Minat Masyarakat Kota Samarinda Berinvestasi di Pasar Modal Permana, Diyah; Ramadhani, Fadila Putri
Jurnal EKSIS Vol. 20 No. 2 (2024): OCTOBER
Publisher : Politeknik Negeri Samarinda

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46964/eksis.v20i2.1090

Abstract

This research aims to: (1) determine the influence of investment knowledge, (2) determine the influence of minimal capital, (3) determine the influence of investment motivation, (4) determine the influence of tecnological advancements, and (5) determine the influence of investment knowledge, minimal capital, investment motivation, and technological advancements on the interest of the samarinda city community in investing in the capital market. Data collection techniques used questionnaires distributed both online and offline to 384 residents of Samarinda city within the productive age category (18-64 years) who have not yet invested. Data analysis techniques involved multiple linier regression analysis processed using SPSS version 23. The result showed that partially, the variabels of investment knowledge, minimal capital, investment motivation, and technological advancements all had a positive nd significant influence on the interest of the Samarinda city community in investing in the capital market. Simultaneously, investment knowledge, minimal capital, investment motivation, and technological advancements positively and significantly influenced the interest of the Samarinda city community in investing in the capital market.
Co-Authors Datu, Ema Farida Tandi Ramadhani, Fadila Putri Sudarlan, Sudarlan