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All Journal 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 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) Asian Journal of Management, Entrepreneurship and Social Science
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 Mathematics Social Sciences Other

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Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Pada Usaha Kecil Menengah Prata Frozen Karlifood Periode Januari-Desember 2024 Marisa, Mutia Putri; Sari, Emilia Cahya Febriana; Zuliansyah, Andrea Nova Maraza; Rikayana, Hadli Lidya
Journal of Innovative and Creativity Vol. 5 No. 3 (2025)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v5i3.6019

Abstract

This study aims to prepare financial statements for the MSME Prata Frozen Karlifood based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and to evaluate the conformity of the enterprise’s financial recording practices with these standards. The research employed a descriptive quantitative approach using primary numerical data such as transaction reports, production costs, and daily financial records. In addition, interviews, observations, and documentation were used to provide supporting qualitative insights into the business’s recording practices. The results show that the MSME’s initial financial records were simple and not aligned with standardized reporting structures; however, after data processing and restructuring according to SAK EMKM, the statement of financial position, income statement, and notes to the financial statements were successfully presented in a more accurate and structured format.
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.
Co-Authors Adiman, Raja Multi Konvokesen Agnesia, Fiona Agus Sutikno Agus Sutikno Aji Wibowo Alga Raya Khasana Alzaki, Faiz 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 Fatahurrazak Fathin, Ahmad Darwisy Febrianti, Suci Feny Natal Situmorang Fercia, Kirana Putri Ferzia, Selta Fransiskus, Edo Fridamayanti, Emellya Gaol, Kania Marsilla Lumban Gina Septiana Herawati, Salsa Ihsyani Tasakhianur Indika, Mellysa Intan Wulandari Marisa, Mutia Putri Marpuang, May Cristine Marshanda, Marshanda Mega Aulia Putri Mery Andayani, Mery Muhammad Iqbal Muzakki Nando, Calvin Elva Nova Ramadhana Novia Putri Ramadhania Novira Dwi Ayu Ningtias Nurhasanah Nurhasanah Nurhasanah Nurhasanah Nurul Yusyawiru R, Ratika Rahman Rahman Ramadhany, Dheaf Dwi Rambe, Zelda Bintani Putri Rangga Griyantama Rarung, Ester Dolhard Reliyanti Renalda Pratiwi Riski, Cika Ratih Bunga ROHMAT TULLOH Ruhil Amani Sari, Emilia Cahya Febriana Sari, Vira Permata Sinaga, Rahel Garzia Soimah, Nova Umi Sulistya, Widya Suryani, Ari Susilawati Syalsabila, Keysa Dwina Syaqilla, Syaqilla Teddy Haryadi Teddy, Haryadi Trisuci Larasati Tumpal Manik Ulandari Wahyu Gunodiersa Widiawati Yulfika Yusrizal Zenya, Andi Wulandara Zuliansyah, Andrea Nova Maraza