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All Journal Journal of Economic, Bussines and Accounting (COSTING) Jurnal Ilmiah Akuntansi dan Finansial Indonesia Jurnal Informatika Ekonomi Bisnis Journal of Research in Business, Economics, and Education Journal of Business, Management, and Accounting Journal of Maritime Empowerment Jurnal Abdimas Kartika Wijayakusuma Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Pengabdian Masyarakat Waradin Journal of Governance, Taxation, and Auditing Al-DYAS : Jurnal Inovasi dan Pengabdian kepada Masyarakat Jurnal Informatika Ekonomi Bisnis Socius: Social Sciences Research Journal Journal of Innovative and Creativity Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Jurnal Ilmiah Akuntansi Asian Journal of Management, Entrepreneurship and Social Science Jurnal Pengabdian Masyarakat Indonesia
Hadli Lidya Rikayana
Jurusan Akuntansi, Fakultas Ekonomi, Universitas Maritim Raja Ali Haji, Tanjungpinang
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Pemberdayaan Desa Gunung Kijang: Sinergi Masyarakat Kepulauan Menuju Kemandirian dan Kesejahteraan Cindy Verindica Gorat; Ruhil Amani; Chiska Hoseana Manalu; Renalda Pratiwi; Intan Wulandari; Novia Putri Ramadhania; Mega Aulia Putri; Batubara Batubara; Alga Raya Khasana; Hadli Lidya Rikayana
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 3 (2025): September : Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i3.821

Abstract

This community service program in Gunung Kijang Village, Bintan Regency, Riau Islands Province, was designed to strengthen local empowerment through the synergy of education, economy, agriculture, and social participation. The activities consisted of four initiatives: workshops on Canva-based learning media for teachers, digital marketing training and social media account creation for MSMEs, participatory mapping of challenges and potentials of local food businesses, and smart farming education using soil moisture sensors to introduce efficient irrigation technology. The results showed significant achievements across sectors. In education, teachers improved their technological skills and created interactive media that enhanced student motivation. In the economic sector, MSMEs adopted digital promotion strategies, leading to wider market reach and sales. The participatory mapping revealed obstacles such as licensing, packaging, and financial literacy, while also identifying opportunities for product diversification using local resources. In agriculture, farmers were introduced to water-saving irrigation technology that improved efficiency and supported environmentally friendly practices. On the social side, community institutions such as PKK, Karang Taruna, and farmer groups played an important role in strengthening solidarity and expanding collaboration. Overall, the program proved that integrating digital literacy, technological innovation, and community participation can accelerate rural independence while fostering sustainable welfare for island communities.
PENYUSUNAN LAPORAN KEUANGAN UMKM BEDASARKAN SAK EMKM Studi Kasus Pada UMKM Wonton Station Kota Tanjungpinang Periode (Maret – Mei 2024) Nova Ramadhana; Widiawati; Dewi Sagita Putri; Hadli Lidya Rikayana
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1634

Abstract

Standar akuntasi keuangan merupakan pedoman dalam melakukan dan membuat laporan keuangan. Masalah dalam penelitian ini adalah kurangnya akan kesadaradan dan pengetahuan dalam membuat laporan keuangan dengan pedoman yang ada. Tujuan dalam penelitian berikut adalah untuk mengetahui bagaimana pelaksanaan dan pembuatan laporan keuangan UMKM Wonton Station Kota Tanjungpinang. Metode yang digunakan adalah metode deksriptif kuantitatif. Penelitian ini didapati hasil Wonton Station memiliki kekurangan dalam menghitung harga pokok produksi dan menysusun laporan keuangan. Mereka hanya melakukan pencatatan berupa pengeluaran dan penjualannya saja, karena itu Wonton Station sulit memisahkan pendapatan bersih dengan pendapatan kotornya.
PENYUSUNAN LAPORAN KEUANGAN UMKM BERDASARKAN STANDAR SAK EMKM PADA USAHA KECIL MENENGAH RUMAHAN BAKSO PAK YAM DI KOTA TANJUNGPINANG Ihsyani Tasakhianur; Rangga Griyantama; Yulfika; Hadli Lidya Rikayana
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1635

Abstract

Usaha kecil (UMKM) adalah usaha yang dilakukan oleh individu atau kelompok. Usaha manufaktur Rumahan Bakso Pak Yam adalah UMKM yang berdiri sejak Mei 2021. Penelitian ini bertujuan untuk mengetahui seberapa banyak pelaku usaha tahu tentang membuat laporan keuangan sesuai dengan Standar Akuntansi Keuangan. Penelitian ini menggunakan metode deskriptif kuantitatif. Hasil penelitian menunjukkan bahwa Usaha Bakso Pak Yam ini hanya menggunakan buku catatan biasa untuk mencatat penjualan dan pengeluaran dan belum pernah melakukan pencatatan yang seharusnya sesuai dengan SAK-EMKM. Akibatnya, sulit bagi usaha bakso Pak Yam ini untuk membedakan pendapatan kotor dari pendapatan bersih.
PENYUSUNAN LAPORAN KEUANGAN PADA UMKM JASA LAUNDRY RUMAHAN (Studi Kasus Usaha Mikro Kecil Menengah (UMKM) Laundry Rumahan Ibu Wana) Trisuci Larasati; Dewi Septiani; Novira Dwi Ayu Ningtias; Hadli Lidya Rikayana
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1636

Abstract

Laporan keuangan menunjukkan bagaimana aktivitas keuangan sebuah organisasi berjalan dan bagaimana hasilnya digambarkan. Usaha UMKM Laundry Rumahan Ibu Wana menyediakan layanan kebersihan pakaian. Masalah penelitian ini adalah dalam pencatatan laporan keuangan. Tujuannya adalah untuk mengetahui apakah laporan keuangan perusahaan ini sesuai dengan laporan keuangan pada umum umumnya. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Hasil penelitian menunjukkan bahwa laundry rumahan masih menggunakan sistem akuntansi yang tidak sesuai dengan SAK EMKM. Di mana pencatatan sehari-hari hanya mencatat transaksi dan pencatatan pendapatan.
PENYUSUNAN LAPORAN KEUANGAN SAK EMKM USAHA MIKRO KECIL MENENGAH BOSDERR LAUNDRY Reliyanti; Feny Natal Situmorang; Wahyu Gunodiersa; Hadli Lidya Rikayana
Jurnal Ekonomi Manajemen Dan Bisnis (JEMB) Vol. 1 No. 6 (2024): Juli
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jemb.v1i6.1656

Abstract

Laporan Keuangan adalah aktvitas yang berfungsi untuk memberikan informasi keuangan. UMKM adalah usaha yang dilakukan dengan modal paling besar 5M yang dilakukan orang atau kelompok. Masalah penelitian ini adalah kurangnya pemahaman akan laporan keuangan, tujuan yang dimiliki adalah utnuk mengetahui laporan keuangan UMKM BOSDERR LAUNDRY. Metode yang digunakan penelitian ini adalah kuantitatif deksriptif. Hasil penelitian ini didapati Berdasarkan hasil pembahasan pada bab sebelumnya terhadap laporan keuangan UKM dengan menggunakan SAK EMKM pada usaha Bosderr Laundry yang berada di Kota Tanjungpinang. Maka dapat disimpulkan bahwa hasil perhitungan pada laporan laba rugi menggunakan SAK EMKM, diketahui Bosderr Laundry mengalami keuntungan pada Mei 2023 sebesar Rp 3.171.800,-
Sosialisasi Pajak sebagai Penguat Kepatuhan Wajib Pajak di Tanjung Pinang Teddy, Haryadi; Yusyawiru, Nurul; Rikayana, Hadli Lidya; Yusrizal; Adiman, Raja Multi Konvokesen
Jurnal Informatika Ekonomi Bisnis Vol. 7, No. 3 (September 2025)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v7i3.1223

Abstract

This study explores the factors influencing tax compliance among Micro, Small, and Medium Enterprises in Tanjungpinang, specifically focusing on financial conditions, tax sanctions, and the role of tax socialization. The research aims to understand how these factors affect MSMEs' compliance with tax regulations. A survey was conducted with MSME owners in Tanjungpinang using a questionnaire to gather data on their financial conditions, knowledge of tax obligations, and perceptions of tax sanctions. The results indicate that financial conditions do not have a significant impact on tax compliance. However, tax sanctions are found to significantly encourage compliance, highlighting their role as a motivating factor for MSMEs to fulfill their tax obligations. Furthermore, the study reveals that tax socialization moderates the relationship between financial conditions and tax compliance, as well as between tax sanctions and compliance. Effective tax socialization strengthens the impact of both financial conditions and sanctions on compliance. The findings suggest that improving tax education and communication can play a crucial role in increasing tax compliance in the MSME sector, even in the face of financial challenges. This research provides valuable insights for policymakers to design more effective tax policies targeting MSMEs.
Pengaruh Literasi Digital terhadap Etika Bermedia Sosial pada Siswa Kelas 5 dan 6 SDN 009 Gunung Kijang Fercia, Kirana Putri; Arsy, Muhammad; Ramadhany, Dheaf Dwi; Alzaki, Faiz; Wibowo, Aji; Riski, Cika Ratih Bunga; Nurhasanah, Nurhasanah; Indika, Mellysa; rikayana, Hadli lidya
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 4 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i4.1085

Abstract

Kegiatan ini mengkaji pengaruh literasi digital terhadap etika bermedia sosial pada siswa kelas 5 dan 6 SDN 009 Gunung Kijang. Sebanyak 18 siswa (11 laki-laki, 7 perempuan; rentang usia 10–13 tahun) menjadi responden yang diwawancarai menggunakan skala Likert berbasis skenario moral. Instrumen dirancang untuk menilai kemampuan menanggulangi dan menanggapi perilaku tidak etis seperti perundungan siber, serta pemahaman etika dalam komentar dan interaksi daring. Hasil menunjukkan korelasi positif antara tingkat literasi digital dan perilaku etis di media sosial. Siswa dengan literasi digital tinggi lebih menolak bullying, menjaga kesopanan saat berkomentar, dan mampu menyerap informasi sesuai konteks. Temuan ini menegaskan urgensi penguatan literasi digital di sekolah dasar guna membentuk warga digital yang bertanggung jawab.
Implementasi Strategi Branding dan Digital marketing pada UMKM Mama Risol di Desa Gunung Kijang Fathin, Ahmad Darwisy; Nando, Calvin Elva; Marpuang, May Cristine; Rarung, Ester Dolhard; Ferzia, Selta; Tulloh, Rohmat; Cahyanti, Meilinda; Rikayana, Hadli Lidya
Jurnal Abdimas Kartika Wijayakusuma Vol 6 No 4 (2025): Jurnal Abdimas Kartika Wijayakusuma
Publisher : LPPM Universitas Jenderal Achmad Yani

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26874/jakw.v6i4.1087

Abstract

Kegiatan pengabdian masyarakat ini bertujuan untuk mengimplementasikan strategi branding dan digital marketing pada UMKM Mama Risol di Desa Gunung Kijang untuk meningkatkan kualitas dan daya saing produk. Tantangan utama yang dihadapi UMKM ini adalah keterbatasan pemasaran tradisional, kurangnya identitas merek yang kuat, dan pemanfaatan teknologi digital yang belum optimal. Program pendampingan dilakukan secara praktis meliputi perancangan logo, pembuatan akun media sosial, pendaftaran lokasi di Google Maps, serta pelatihan pembuatan konten promosi. Hasil dari implementasi ini menunjukkan peningkatan signifikan pada visibilitas produk dan perluasan jangkauan pasar, yang tidak hanya meningkatkan penjualan tetapi juga membangun kredibilitas serta kepercayaan konsumen. Dengan demikian, pemanfaatan branding dan digital marketing terbukti menjadi solusi strategis untuk membantu UMKM Mama Risol berkembang di era digital.
Penyusunan Laporan Keuangan UMKM Berdasarkan Standar Akuntansi Keuangan Entitas Mikro Kecil Menengah pada Usaha Kerupuk Spesial Tamban di Sei Lekop Kabupaten Bintan Marshanda, Marshanda; Andayani, Mery; Syaqilla, Syaqilla; Rikayana, Hadli Lidya
Al-DYAS Vol 5 No 1 (2026): FEBRUARI
Publisher : Lembaga Yasin AlSys

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58578/aldyas.v5i1.8402

Abstract

This study was motivated by the fact that many micro, small, and medium enterprises (MSMEs) have not yet prepared financial statements in accordance with applicable accounting standards due to limited knowledge and resources, as seen in the case of the Kerupuk Spesial Tamban business in Sei Lekop, Bintan Regency, which still uses simple bookkeeping that does not comply with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This study aimed to prepare financial statements for the Kerupuk Spesial Tamban business in accordance with SAK EMKM, identify shortcomings in the existing accounting system, and formulate recommendations to improve the quality of financial reporting in order to support business development. A descriptive qualitative approach was employed, with data collected through interviews, observation, and documentation related to production activities, costs, and financial transactions, which were subsequently analyzed through data reconciliation into the SAK EMKM format, including the statement of financial position, income statement, and notes to the financial statements. The findings show that the application of SAK EMKM produced more systematic, accurate, and informative financial statements, with a positive financial position indicated by assets exceeding liabilities and a significant net profit after adjustments. The preparation of SAK EMKM-based financial statements enhanced transparency and accountability, facilitated operational decision-making, and opened opportunities for access to financing, although full implementation remains constrained by limited human resources. The study concludes that the application of SAK EMKM contributes to improving the quality of financial reporting for MSMEs and recommends consistent daily bookkeeping and the strengthening of business owners’ accounting capacity to ensure business sustainability and growth.
Peran Legalitas Usaha dalam Meningkatkan Daya Saing UMKM di Desa Gunung Kijang Hadli Lidya Rikayana; Al Lukman Syafni Isra; Fathur Rahman Ramadhan; Randi Febrian; Sahrul Nizam; Mesa Juliantri; Shalsabila Putri Zhalmi; Finia Ulfarianti; Marni Marni; Rifa Aprilisa
JURNAL PENGABDIAN MASYARAKAT INDONESIA Vol. 4 No. 3 (2025): Oktober : Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jpmi.v4i3.5890

Abstract

The Community Service Program (KKN) in Gunung Kijang Village, Bintan Regency, Riau Islands, was implemented with the aim of improving community welfare by assisting micro, small, and medium enterprises (MSMEs) in obtaining business legality. Legality is seen as an important requirement for increasing competitiveness, expanding market access, and ensuring product quality. In the digital age, business legality not only serves as legal protection but also opens up opportunities for wider access to various digital platforms, making it easier for business owners to reach global markets (Nicolas K.P. Adams,2023). This research uses a descriptive qualitative approach with a narrative method, employing data collection techniques such as field observation, in-depth interviews with MSME actors, and documentation including notes, archives, and activity photos. The research results show that the majority of MSME actors in Gunung Kijang Village do not yet have a Business Identification Number (NIB) or a Home Industry Food Permit (PIRT), which means their participation in the formal market is still very limited. This condition becomes even more challenging when faced with a global market that demands adequate access to information, training, and bookkeeping. However, this KKN program was able to encourage MSME actors to utilize digital technology as a means of promotion and marketing, while also raising awareness of the importance of business legality in business development. Thus, this activity has a sustainable positive impact on community empowerment, particularly in strengthening the position of MSMEs to become more competitive
Co-Authors Adiman, Raja Multi Konvokesen Agus Sutikno Agus Sutikno Aji Wibowo Al Lukman Syafni Isra Alga Raya Khasana Alzaki, Faiz Andi Wulandara Zenya Andrea Nova Maraza Zuliansyah Ari Suryani Arsy, Muhammad Asri Eka Ratih Batubara Batubara Beizil Hakimi Cahyanti, Meilinda Chiska Hoseana Manalu Cindy Verindica Gorat Devi Aryani Saputri Dewi Sagita Putri Dewi Septiani Emellya Fridamayanti Emilia Cahya Febriana Sari Fatahurrazak Fatahurrazak Fatahurrazak Fathin, Ahmad Darwisy Fathur Rahman Ramadhan Feny Natal Situmorang Fercia, Kirana Putri Ferzia, Selta Finia Ulfarianti Gina Septiana Ihsyani Tasakhianur Indika, Mellysa Intan Wulandari Kania Marsilla Lumban Gaol Keysa Dwina Syalsabila Marni Marni Marpuang, May Cristine Marshanda, Marshanda Mega Aulia Putri Mery Andayani, Mery Mesa Juliantri Muhammad Iqbal Muzakki Mutia Putri Marisa Nando, Calvin Elva Nova Ramadhana Novia Putri Ramadhania Novira Dwi Ayu Ningtias Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nurul Yusyawiru Putri Agustina R, Ratika Ramadhany, Dheaf Dwi Randi Febrian Rangga Griyantama Rarung, Ester Dolhard Reliyanti Renalda Pratiwi Rifa Aprilisa Riski, Cika Ratih Bunga ROHMAT TULLOH Ruhil Amani Sahrul Nizam Shalsabila Putri Zhalmi Sinaga, Rahel Garzia SitI Rabiyah Soimah, Nova Umi Sumardiati, Nadila Suryani, Ari Susilawati Syaqilla, Syaqilla Tambunan, Ronia Teddy Haryadi Tiara Titis Indah Sari Trisuci Larasati Tumpal Manik Ulandari Vanesa, Siti Mayawi Vira Permata Sari Wahyu Gunodiersa Wahyuliza, Suci Widiawati Widya Sulistya Yulfika Yusrizal