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All Journal Passage Jurnal Online Mahasiswa (JOM) Bidang Ilmu Sosial dan Ilmu Politik LITERARY CRITICISM Tekinfo | Scientific Journal of Industrial and Information Engineering Pendas : Jurnah Ilmiah Pendidikan Dasar JESI (Jurnal Ekonomi Syariah Indonesia) Jurnal Riset Akuntansi Aksioma Ekasakti Jurnal Penelitian dan Pengabdian (EJPP) Majalah Info Sains International Journal of Islamic Education, Research and Multiculturalism (IJIERM) Jurnal Gizi dan Kuliner Jurnal Ilmu Administrasi Negara Jurnal Nusantara Berbakti Journal AK-99 EKASAKTI EDUCATIONAL SCIENTIFIC JOURNAL Jurnal Armada Pendidikan Jurnal Kesehatan Metro Sai Wawai JPK : Jurnal Penelitian Kesehatan Observasi: Jurnal Publikasi Ilmu Psikologi Jurnal Intelek Insan Cendikia Celebes Journal of Community Services Digital Innovation : International Journal Of Management Hikamatzu Journal of Multidisciplinary Research Multidisciplinary Indonesian Center Journal Jurnal Ilmu Kedokteran dan Kesehatan Indonesia Sustainable Applied Modification Evidence Community Jurnal Publikasi Ekonomi dan Akuntansi
Widya Astuti
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Religion Aerospace Engineering Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Health Professions Immunology & microbiology Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mechanical Engineering Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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ANALYSIS OF RAW MATERIAL INVENTORY RECORDING AND VALUATION METHODS BASED ON SAK EMKM FOR BUSINESS CONTINUITY AT THE SUPER SUMBER SARI TOFU AND TEMPE FACTORY IN GORONTALO CITY Widya Astuti; A. Harun Blongkod; Ayu Rakhma Wuryandini
Multidisciplinary Indonesian Center Journal (MICJO) Vol. 3 No. 1 (2026): Vol. 3 No. 1 Edisi Januari 2026
Publisher : PT. Jurnal Center Indonesia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62567/micjo.v3i1.2051

Abstract

This study aims to analyze the methods of recording and valuing raw material inventories based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) and their relation to business continuity at the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City. This research employed a descriptive qualitative method with data collection techniques including observation, interviews, and documentation. The results indicate that the Super Sumber Sari Tofu and Tempe Factory in Gorontalo City has not implemented inventory recording in accordance with SAK EMKM. The business has not determined an inventory valuation method and does not calculate inventory values at the end of the accounting period. This condition causes the financial statements prepared to be unable to accurately reflect the business condition, particularly in determining inventory values and cost of goods sold. However, in terms of inventory expense recognition, the factory has applied it by recognizing damaged raw material inventories as expenses in the period incurred. This is due to the fact that raw materials are purchased from regular suppliers, making damaged materials non-returnable. The main factor contributing to the absence of inventory recording in accordance with SAK EMKM is the limited accounting knowledge of the owner and business managers, who are more focused on production and sales activities. Therefore, the implementation of inventory recording in accordance with SAK EMKM is expected to assist the business in preparing better financial statements and supporting business continuity.
EKSISTENSI DAN PERAN ALUMNI DALAM MENJAGA KUALITAS MUTU JURUSAN AKUNTANSI FAKULTAS EKONOMI DAN BISNIS UNIVERSITAS MATARAM Anggun Hilendria; L. Takdir Jumaidi; Lukman Effendi; Widya Astuti
Jurnal Riset Akuntansi Vol 18 No 2 (2019): Jurnal Riset Akuntansi Aksioma, Desember 2019
Publisher : Jurusan Akuntansi Fakultas Ekonomi Dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/aksioma.v18i2.75

Abstract

Graduates are a product description of a factory in this case that is correlated with educational institutions. A quality factory will produce quality products, and vice versa. However, if the factory is only concerned with quantity, then it can be ascertained that the percentage of quality is numbered, as a result the product is not as expected. Graduates as the final product produced by higher education has an important role for the quality and existence of the universities that have graduated it. Therefore, strategic efforts in order to pay attention to the existence of graduates must be done, because in addition to being a quality target of a college, graduates are also a medium of evaluation and a benchmark for the success of a college. The benefits of graduates for tertiary institutions are very large for the long-term sustainability of various processes. Graduates have a very strategic role in their work to devote knowledge and work in the community. Based on this, the Accounting Department of Economic and Bisnis Faculty considers that it is necessary to do a tracer study periodically (every year) to monitor them so that the existence and role of graduates can maintain the quality quality of the Accounting Department of Economic and Business Faculty Mataram University. Based on the results of the study, it can be concluded that the Accounting Department of Economic and Business Faculty Mataram University should not ignore the existence of its graduates, because it is also related to stakeholders who will provide assessment, which will also influence the existence and development of the relevant institutions in the view of the community as stakeholders. Accounting Department of Economic and Business Faculty Mataram University is deemed necessary to provide internship courses or field work practices to students so that they know the conditions of the world of work and improve the English language skills of students to be able to compete in the world of work. In addition, the Accounting Department of Economic and Business Faculty Mataram University continuously carried out tracer studies and reported them as a form of institutional commitment to improve the quality of the institution's quality.
Co-Authors A. Harun Blongkod Adinda Nur'Sabilla Agus Darmuki Ahdiyatul Fauza Alias Zalogo Angger Bulan Anggiruling, Dwikani Oklita Anggun Hilendria Artati Anggita Putri Ayu Mutiara Santanu Ayu Rakhma Wuryandini Caterina Lo Cut Masyitah Thaib Dedi Maruli Tua Napitupulu Dedy Whyts Mengga Dessyta Gumanti Detman Eva Diansari Marbun Ferry Renaldo Hamjan, Andi Lisa Aryani Hanafiah, Muhammad Ali Harun, Hernianti Hijriyati, Yoanita Hurry Mega Insani Ivo Gismi Lestari JUMARDI L. Takdir Jumaidi Leni Masnidar Nasution Lina Darmayanti Bainuan Lukman Effendi Manuppak Irianto Tampubolon Misnan Muhammad Nurul Fikri Nadya Salsabila Abbas Nerni Potolangi Nopriansah1 Nopriansah1 Oriana Otong Karyono Putri Septyaningsih Putria Carolina, Putria Qurbani, Nabila Mahadita Rani Setiawaty Reni Respita Retri Ghawana Putri Ririn Aryuni M.Lapi Riska Damayanti Salman M. Noer Satria Bangsawan Serli Diovani Teza Sibua, Siska N. Silvana L. Tumbel Siti Mutiara Fatima Siti Sofro Sidiq Sutarmi Teguh Suripto Tulandi, Selvana Stien Wiwin Katarina Sihotang Wulandari Permata Yuliska Yoga Witadia Yuni Sari Br Surbakti Zulian Fikry