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Implementation Of Financial Accounting Standards For Entities Without Public Accountability (SAK ETAP) In The Presentation Of Financial Statements Of PT. Siba Concrete Indonesia In Mojokerto Angga Martha Mahendra; Soesanto Soesanto; Azizah Fitriani; Ayu Nur Mahmudah
International Journal of Economics and Management Research Vol. 3 No. 1 (2024): April : International Journal of Economics and Management Research
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/ijemr.v3i1.183

Abstract

Financial reports contain information concerning the financial position and aims to assist entities in decision making. This research aims to determine whether the financial statements of PT. Siba Beton Indonesia is in accordance with The Indonesian Accounting Standards for Non-Publicly-Accountable Entities (SAK ETAP). This type of research is qualitative. Data obtained by conducting interviews, observation, and documentation. The data analysis technique used by the author is descriptive-comparative analysis by: 1) Presenting the financial statements of PT. Siba Beton Indonesia 2021, 2) Observing, comparing and analyzing the financial reports of PT. Siba Beton Indonesia with SAK ETAP, 3) Draw conclusions about the application of SAK ETAP in the presentation of PT. Siba Concrete Indonesia. The results of data analysis and discussion show that PT. Siba Beton Indonesia has not implemented SAK ETAP and the obstacles in implementing SAK ETAP are significant. This can be proven, namely: 1) The entity has not presented financial statements in a complete and in accordance with SAK ETAP namely balance sheet, income statement, statement of changes in equity, cash flow statement, and notes to financial statements, 2) There are significant obstacles, 3) Efforts to overcome obstacles by providing regular training for employees.
Analisis efisiensi pemasaran dan pendapatan selada hidroponik di UD. Manfaat Kota Mojokerto Soesanto, Soesanto; Kusairi, Muhammad
Agriculture and Socio-Economic Journal Vol 1, No 2 (2024): July
Publisher : Lembaga Penelitian, Pengembangan, Pemberdayaan Potensi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61316/asej.v1i2.48

Abstract

Pertanian hidroponik adalah salah satu bentuk strategi yang dapat diterapkan pada lahan yang sempit pada wilayah perkotaan, guna menghasilkan suatu bahan pangan yang dimana dengan ini dapat menjadi upaya agar terpenuhinya ketersediaan bagi pangan yang ada di wilayah perkotaan tersebut. Tujuan penelitian ini adalah untuk mengetahui efisiensi pemasaran hidroponik dan Analisa pendapatan usaha hidroponik. UD. Manfaat adalah salah satu produsen sayuran hidroponik serta salah satu upaya pengambangan pertanian hidroponik di Mojokerto. Jenis sayuran yang dibudidayakan oleh UD. Manfaat ialah sayuran jenis selada, segaimana tujuan dari penelitian ini ialah guna mengetahui sistem dari hidroponik sebagaimana digunakan di kebun UD. Manfaat, guna mengetahui sistem pemasaran selada hidroponik di kebun UD. Manfaat. Data yang digunakan untuk penelitian ini yakni menggunakan data primer. Peneliti memperoleh data primer dengan melalui proses wawancara studi lapangan yang dilakukan kepada narasumber serta di dukung oleh data sekunder sebagaimana data tersebut diambil melalui literatur.
Penyuluhan dan Aksi Konservasi Lingkungan melalui Penanaman Pohon dan Pemanfaatan Pupuk Organik di Sekolah Anam, Khoirul; Ikka, Ni Dewi Ambal; Purwanti, Sri; Alam, Mega Citra; Novita, Mega D; Soesanto, Soesanto; Utomo, Budi; Kusumawati, Nur Farida; Aditya, Dipa; Mustaan, Arbikhan
Mestaka: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 6 (2025): Desember 2025
Publisher : Pakis Journal Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58184/mestaka.v4i6.800

Abstract

Low environmental awareness in schools, particularly in the utilization of vacant land, organic waste management, and the need for greening, is the background for this community service program. The objective of the activity is to increase the awareness and skills of school members in environmental conservation. This community service program was implemented as part of the Tri Dharma Perguruan Tinggi (Three Pillars of Higher Education) at SMP and SMAS Karya Gedeg, Ngares Village, Mojokerto Regency. The methods used included field reviews, socialization, practical demonstrations of tree planting and organic fertilizer production (solid and liquid compost), student mentoring, as well as monitoring and evaluation. As an integral part of the program, a School Waste Bank was also established to manage inorganic waste and introduce the circular economy to students. The results of the activities showed high enthusiasm from the participants. Some of the tangible achievements included the planting of trees in the school area, the successful demonstration of organic fertilizer production, and the operation of a waste bank managed by the Student Council. The impacts included increased environmental awareness, skills in processing organic waste, the creation of green spaces, and a culture of waste sorting among students. In conclusion, this program has successfully fostered awareness among the younger generation and provided practical skills in preserving the ecosystem. For sustainability, it is recommended that schools continue the program consistently, students apply their knowledge at home, and local governments provide support. This activity has the potential to become a model for school-based environmental management that can be replicated in other regions.
Evaluasi Spesifik Lokasi terhadap Kualitas Udara dan Tanah dalam Mendukung Keberlanjutan Pertanian di Desa Kebontunggul, Kecamatan Gondang, Kabupaten Mojokerto. Putra, Fajar Purwanto; Soesanto, Soesanto; Rahayu, Sari; Putra, Dimas Ganda Permana; Fitriyani, Zenita Afifah
Jurnal Penelitian Pertanian Terapan Vol 25 No 4 (2025)
Publisher : Politeknik Negeri Lampung.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25181/jppt.v25i4.4479

Abstract

Air quality and soil fertility are critical factors for sustaining agricultural productivity. This study, conducted in Kebontunggul Village from July to September 2025, evaluated ambient air quality and soil fertility at two distinct sites. Results indicated that major air pollutants such as SO₂, NO₂, O₃, and CO remained below permissible limits, suggesting relatively safe conditions, though variations in NH₃, Pb, and TSP highlight potential long-term risks requiring monitoring. Soil analysis revealed contrasting characteristics: Site 1 had low available phosphorus (4.20 mg/kg) but higher organic carbon (3.36%), while Site 2 showed higher phosphorus (7.24 mg/kg) yet lower organic carbon (2.85%). These findings underscore the need for site-specific management strategies, with organic inputs prioritized at Site 2 and phosphorus fertilization emphasized at Site 1 to enhance productivity while maintaining agricultural sustainability.
Pelatihan Pembuatan Sempol Sebagai Upaya Pemberdayaan dan Peningkatan Ekonomi Masyarakat Desa Gondang, Kabupaten Mojokerto Sri Purwanti; Ni Dewi Ambal Ikka; Khoirul Anam; Dipa Aditya; Nur Farida Kusuma Wati; Budi Utomo; Soesanto Soesanto; Megawati Citra Alam
Sinergi Aksi Nyata Cendekia Vol 2, No 1 (2026): Februari
Publisher : Lembaga Penelitian, Pengembangan, Pemberdayaan Potensi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.6131/sancaka.v2i1.208

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan meningkatkanpengetahuan, keterampilan, dan minat berwirausaha ibu rumah tangga di DesaGondang, Kecamatan Gondang, Kabupaten Mojokerto melalui pelatihanpembuatan sempol (makanan ringan berbentuk tusuk sate yang terbuat dariadonan ayam dan tepung tapioka, kemudian direbus dan digoreng). Kegiatandilaksanakan pada 23-25 Februari 2026 di Balai Desa Gondang denganmelibatkan 49 peserta dari unsur PKK dan ibu rumah tangga. Metodepelaksanaan menggunakan pendekatan participatory rural appraisal melaluitahapan sosialisasi, demonstrasi, praktik langsung, dan evaluasi. Datadikumpulkan menggunakan kuesioner pascapelatihan, observasi fasilitator,dan perbandingan minat berwirausaha sebelum dan sesudah pelatihan. Hasilmenunjukkan bahwa tingkat pemahaman peserta berada pada kisaran 69-84%untuk lima aspek yang diukur. Pemahaman tertinggi terdapat pada pemilihanbahan baku dan teknik penggorengan (84%), sedangkan pemahaman mengenaiharga pokok produksi dan penetapan harga jual masih paling rendah (69%).Minat berwirausaha juga meningkat dari 34,7% sebelum pelatihan menjadi89,8% sesudah pelatihan pada kategori berminat dan sangat berminat. Temuanini menunjukkan bahwa pelatihan berbasis praktik memiliki potensi kuat untukmendorong pemberdayaan ekonomi perempuan desa, namun perluditindaklanjuti dengan pendampingan literasi keuangan dan pemasaran digitalagar berkelanjutan.
Analisis Ekonomi Terapan Berkelanjutan Budidaya Porang sebagai Tanaman Sela di Bawah Tegakan Hutan Pinus Jatirejo Soesanto Soesanto; Mega Darmi Novita
Journal of Management and Social Sciences Vol. 5 No. 2 (2026): May: Journal of Management and Social Sciences
Publisher : Sekolah Tinggi Ilmu Administrasi (STIA) Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimas.v5i2.2572

Abstract

This research aims to examine the cultivation system of porang as an intercrop in pine forests, analyze production costs, revenue, and income, as well as assess the feasibility of porang farming in Jatirejo District, Mojokerto Regency. The research employed a census method with 20 purposively selected porang farmers as respondents. Data were analyzed by calculating production costs, revenue, income, and the Revenue Cost Ratio (R/C). The results showed that most farmers applied the row planting system, which achieved higher productivity (4,507 kg/ha) compared to the random planting system (4,029 kg/ha), as orderly arrangement supports optimal growth. The average production cost in the row planting system was IDR 9,697,833, with revenue of IDR 42,250,000 and income of IDR 32,552,167. Meanwhile, the random planting system incurred an average production cost of IDR 8,369,500, with revenue of IDR 26,437,500 and income of IDR 18,068,000. The R/C ratio of the row planting system was higher, at 4.3, compared to 3.1 in the random planting system. These findings indicate that the row planting system is more profitable and cost-efficient, and porang farming is economically feasible to be developed as an intercrop in pine forests.