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GERAKAN MAHASISWA LAWAN PINJOL DAN JUDOL DEMI KEUANGAN SEHAT KELUARGA SELAMAT Lydia Imelda Januari Putri; Ahmad Satrio Mahardika Priambada; Brian Hari Prasetyo; Rohmawan; One Sabili Rosyidin; Ahmad Fajar Sidiq Affandi; Nelsa Jeany Lengkey; Nanda Maulana; Moch. Dewa Yando Nazula; Della Firma Sari; Angga Putra Pratama; Eko Cahyono; Fani Aulitha Putri
HUMANITIS: Jurnal Homaniora, Sosial dan Bisnis Vol. 3 No. 7 (2025)
Publisher : ADISAM PUBLISHER

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Abstract

The Community Service Program (KKN) in Cerme Kidul Village, Cerme District, Gresik Regency aims to educate the community about the importance of household financial literacy, particularly in addressing the rise of online loans (pinjol) and online gambling (judol), which negatively impact family economic stability. The community’s lack of understanding of financial management is a major factor in the increasing number of cases of residents engaging in online loans (pinjol) and online gambling (judol). Through educational programs such as outreach, group discussions, and the distribution of information media, KKN students actively play a role in raising public awareness of the risks and negative impacts of online loans (pinjol) and online gambling. The results of the program indicate an increased public understanding of how to manage finances wisely, as well as a growing critical attitude toward illegal financial services and online gambling. It is hoped that this program will be the first step in building family economic resilience at the village level and fostering a culture of thrift and freedom from the trap of debt and online gambling.
Analisis Perlakuan Akuntansi Aset Tetap pada RSUD Dr. Adhyatma, MPH Provinsi Jawa Tengah Eko Cahyono; Agus Hariyanto
Jurnal Ekonomi Manajemen Akuntansi Vol. 31 No. 2 (2025): JURNAL EKONOMI MANAJEMEN AKUNTANSI
Publisher : sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59725/ema.v31i2.391

Abstract

This study aims to determine the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, and to determine whether the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, complies with PSAP No. 07 concerning Fixed Asset Accounting. This study used a qualitative descriptive research method, using triangulation (a combination of observation, interviews, and documentation) as data collection techniques at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province. The results of this study indicate that the accounting treatment for fixed assets at Dr. Adhyatma Regional General Hospital, MPH, Central Java Province, in terms of classification, recognition, measurement, cost components, post-acquisition expenditures, depreciation, retirement, and disposal, complies with PSAP No. 07 concerning Fixed Asset Accounting. Disclosure of fixed assets regarding the reconciliation of the recorded amount at the beginning and end of the period and depreciation information including the depreciation value, gross recorded value and accumulated depreciation at the beginning and end of the period is in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting. However, for the basic information on the valuation used to determine the recorded value, depreciation information in the form of the depreciation method used and the useful life or depreciation rate used is not in accordance with PSAP Number 07 of 2010 concerning Fixed Asset Accounting.