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Analisa Siklus Akuntansi pada Bank Sampah untuk Mengetahui Alur Akuntansi yang Diterapkan (Studi pada Bank Sampah Cangkringan Berseri, Desa Cangkringsari RS. 3, Kecamatan Sukodono Kabupaten Sidoarjo) Rahmawati, Fauziah; Nurasik, Nurasik
Innovative Technologica: Methodical Research Journal Vol. 2 No. 1 (2023): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/innovative.v2i1.38

Abstract

Penelitian ini bertujuan untuk mengetahui alur akuntansi yang diterapkan di Bank Sampah Cangkringan Berseri Kec. Sukodono Kab. Sidoarjo dari mulai pencatatan sampai pembuatan laporan keuagan dalam siklus akuntasinya. Dalam analisa data penulis menggunakan uji validitas dari data yang terlumpul dengan menggunakan Teknik triangulasi, yaitu wawancara, pengamatan dan dokumentasi, selanjutnya data akan direduksi, disajikan dan klasifikasi kemudian ditarik kesimpulan. Dari hasil penelitian penulis menemukan bahwasanya bank sampah Cangkringn Berseri tidak mengambil keuntungan dengan bagi hasil melainkan mengambil selisih penjualan dari pengepul, dari pencatatan keuangan penulis juga menemukan bentuk-bentuk pembukuan yang dibuat sendiri oleh pengurus bank sampah Cangkringan Berseri dalam bentuk yang sederhana dengan tujuan agar mudah dipahami oleh pengurus lain. Dari hasil penelitian inilah kemudian diketahui bahwa bank sampah Cangkringan Berseri dalam alur akuntansi hanya menggunakan beberapa tahapan saja yaitu tahap analisa transaksi, pengumpulan bukti asli, pencatatan dalam buku harian/jurnal, pencatatan dalam buku besar dan laporan keuangan. Alasan hanya beberapa tahapan saja yang diterapkan adalah karena Cangkringan Berseri hanya bank dengan skala kecil sehingga tidak memelukan neraca saldo, jurnal penyesuaian dan nerca lajur.
PENGARUH PEMBERIAN BUBUK DAUN KEMANGI DAN SUKU TERHADAP POPULASI Sitophilus zeamais DAN KUALITAS BENIH JAGUNG YANG DISIMPAN Rahmawati, Fauziah; Solichah, Chimayatus
Jurnal Agrivet Vol 31 No 1 (2025): AGRIVET
Publisher : UNIVERSITAS PEMBANGUNAN NASIONAL ”VETERAN” YOGYAKARTA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31315/agrivet.v31i1.13394

Abstract

Damage to stored corn seeds due to the pest Sitophilus zeamais can be suppressed by control. One of alternative to pest control is using botanical pesticides with basil and breadfruit leaf powder. This study aims to determine the effect composition and type of leaf powder in suppressing of Sitophilus zeamais. The research was conducted in February to April 2024 at Plant Protection Laboratory, UPN "Veteran" Yogyakarta. The research method used a Complete Random Design with 6 treatments and 4 repetitions. There are 6 treatments of the composition basil and breadfruit leaf powder namely control; 1:0; 0:1; 1:1; 2:1; and 1:2. The analysis used ANOVA, followed by the DMRT at 5%, and continued with the Orthogonal Contrast test at 5%.The data from study showed that the composition of basil and breadfruit leaf powder was suppressing S. zeamais and maintaining the quality of seeds in storage by increasing mortality, number of living imago of S. zeamais, and efficacy. The most effective leaf powder and composition in suppressing S. zeamais is the composition of basil and breadfruit leaf powder 1:1 which can increase the mortality of S. zeamais by up to 100% after application. There were differences in mortality, number of living imago of S. zeamais, and efficacy of the control treatment.
Simplified Accounting Procedures for Small-Scale Banks: Insights from Bank Sampah Cangkringan Berseri: Prosedur Akuntansi yang Disederhanakan untuk Bank Skala Kecil: Wawasan dari Bank Sampah Cangkringan Berseri Rahmawati, Fauziah; Nurasik
Indonesian Journal of Law and Economics Review Vol. 18 No. 2 (2023): May
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/ijler.v19i0.907

Abstract

This research aimed to investigate the accounting process used at Bank Sampah Cangkringan Berseri, Kec. Sukodono, Kab. Sidoarjo, Indonesia, from transaction analysis to financial report preparation. The data collection process involved triangulation techniques, including interviews, observation, and documentation. The data were analyzed for validity, reduced, classified, and presented. The findings indicated that Bank Sampah Cangkringan Berseri did not take a profit-sharing approach but instead took the difference between the selling price to collectors. The accounting records were kept in simple formats to facilitate easy understanding by other administrators. The research revealed that the bank only used a few accounting stages, including transaction analysis, original evidence collection, journal entry recording, ledger recording, and financial reporting. This simplified process was due to the bank's small scale, which did not require a balance sheet, adjusting journal entries, and a trial balance. The implication of the research is that small-scale banks can adopt simplified accounting procedures to reduce operational complexity and costs. Highlights: Bank Sampah Cangkringan Berseri did not take a profit-sharing approach but instead took the difference between the selling price to collectors. The research revealed that the bank only used a few accounting stages, including transaction analysis, original evidence collection, journal entry recording, ledger recording, and financial reporting. This simplified process was due to the bank's small scale, which did not require a balance sheet, adjusting journal entries, and a trial balance. The implication of the research is that small-scale banks can adopt simplified accounting procedures to reduce operational complexity and costs.