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All Journal AKUNTANSI DEWANTARA SEIKO : Journal of Management & Business Gorontalo Accounting Journal Jurnal Riset Akuntansi Aksioma Performance : Jurnal Bisnis dan Akuntansi Jurnal Riset Akuntansi Politala Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat West Science Accounting and Finance Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Puspitasari, Meliana
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Agriculture, Biological Sciences & Forestry Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Social Sciences

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Analysis of the Development of Karyasari Village, Rengasdengklok District in Realizing the Sustainable Development Goals of the Village Mulyana, Tiara Mahardika Puteri; Sujaya, Fista Apriani; Puspitasari, Meliana
West Science Accounting and Finance Vol. 2 No. 02 (2024): West Science Accounting and Finance
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsaf.v2i02.1082

Abstract

One of the sustainable development functions that is a priority program for the alocation of Village Funds in 2021 is Village SDGs. This research aims to know how SDGs are implemented in the development of Karyasari village. The theory in this research is the theory of Fonseca and Carvalho, who argue that sustainability can only be achieved through fulfilling the three SDGs requirements, namely balanced development in the social, economic and environmental fields. A data triangulation approach was used in this qualitative research to obtain data by combining several existing sources and types of data. The research results show that Karyasari Village has implemented 16 of the 18 SDGs goals. Judging from the implementation of the SDGs, Karyasari village applies 5 economic dimensions, 5 social dimensions and 6 environmental dimensions. For several SDGs goals, Karyasari Village has reasons why SDGs No. 12 concerning environmentally conscious village consumption and production has not been implemented because Karyasari village does not have a final waste bin. The village remains consistent in implementing the SDGs that have been achieved and the SDGs that have not been achieved, namely No. 12 concerning Environmentally Conscious Village Consumption and Production. It would be better for the village to be able to build a good waste management system if necessary and collaborate with partners.
Analisis Kesiapan EMKM dalam Penerapan Akuntansi Berdasarkan SAK EMKM: Studi Kasus EMKM Djati Laundry Haryanti, Novia Putri; Astriani, Devi; Puspitasari, Meliana
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3665

Abstract

Readiness is the state of someone who is ready to apply SAK EMKM in his business and seen from the perspective of conditions, desires, and knowledge about SAK EMKM. This study intends to understand the level of readiness of EMKM Djati Laundry in the application of accounting based on SAK EMKM with service business fields located in East Telukjambe District. This study collected primary and secondary data through in-depth interviews, observations and documentation on EMKM Djati Laundry in East Telukjambe District that meets the requirements as micro, small and medium enterprises. Using qualitative descriptive methodology combined with Miles and Huberman's interactive analysis methods. According to the research findings, Djati Laundry's financial statements are not ready to implement SAK EMKM. This is due to their ignorance of SAK EMKM's knowledge, their financial records still use the cash basis method, due to their lack of experience in preparing financial statements in accordance with financial accounting standards, and the absence of staff members dedicated to doing bookkeeping.
Co-Authors A. Sujaya, Fista Aprilia, Sinta Astriani, Devi Cahyani, Alfina Haryanti, Novia Putri Hasanah, Nurmala Juliani, Denila Lilis Lasmini Listyawati, Ika Mulyana, Tiara Mahardika Puteri Nasihin, Ihsan Nofita, Amda Rizqi Dwi Nur Wahyuni Prawatiningsih, Desty Purwandari, Dian Rahayu, Iqlima Amalia Septiawati, Rohma Sujaya, Fista Apriani Wulandari, Auliya Tri Yanti Yanti Yudistira, Rizky