Claim Missing Document
Check
Articles

Found 4 Documents
Search

PENTINGNYA LAPORAN KEUANGAN UNTUK PENGEMBANGAN USAHA BAGI UMKM WILAYAH BELITUNG Arifin , Mohammad Aryo; Ghozali, Zein; Masnoni, Masnoni; Sutandi, Sri; Irwadi, Maulan
Jurnal Pengabdian Kolaborasi dan Inovasi IPTEKS Vol. 2 No. 2 (2024): April
Publisher : CV. Alina

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59407/jpki2.v2i2.662

Abstract

Meningkatkan keberlanjutan dan perluasan UMKM lokal melalui penyuluhan pencatatn dan pelaporan keuangan merupakan prioritas utama bagi pemerintah. UMKM lokal dapat mengambil tindakan yang tepat dalam mengelola keuangannya, meningkatkan kesadaran akan risiko keuangan, dan memiliki akses yang lebih besar terhadap sumber daya keuangan dengan mengembangkan pengetahuan dan kemampuan para pelaku UMKM dalam mengelola keuangannya guna mengembangkan usahanya dan nantinya akan mampu mengatasi permasalahan dan menghasilkan pertumbuhan berkelanjutan.
Transformation of Strategic Management Accounting to Support Innovation and Competitive Advantage in the Digitalization Era Pasaribu, Hiras; Ghozali, Zein; Susilawati, Made; Masnoni, Masnoni
Maneggio Vol. 2 No. 1 (2025): Maneggio-Feb
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/y9x0ck85

Abstract

Strategic management accounting transformation is becoming increasingly important in the era of digitalization, where companies are required to adapt to technological developments in order to improve efficiency, innovation, and competitiveness. This research aims to analyze how strategic management accounting transformation can support innovation and competitive advantage in the digitalization era. In addition, this research also identifies challenges and success factors in the implementation of digital technology in strategic management accounting. The research method used is a qualitative approach with a case study method in several companies that have implemented digital-based strategic management accounting. Data were collected through in-depth interviews with finance managers, strategy managers, and innovation teams, as well as observations of the implementation of digital technology in the accounting system. Data analysis was conducted using thematic and comparative approaches to identify the main patterns in the transformation of strategic management accounting. The results show that digitization in strategic management accounting improves operational efficiency, transparency of financial information, and supports innovation by providing more accurate and real-time financial data. However, the study also identified key challenges in this transformation, such as employee resistance to technological change and high investment costs. In addition, top management support and human resource readiness are key factors in the successful implementation of digital technology in strategic management accounting. The implications of this study suggest that companies looking to improve competitiveness through digital transformation in management accounting need to invest in technology, employee training, as well as the development of policies that support innovation.
Peningkatan Pengetahuan dan Peran Serta Pus dalam Memilih Kontrasepsi Jangka Panjang di Wilayah Kerja Puskesmas Kemiling Bandar Lampung Sanjaya, Riona; Falina, Chrysa; Nurwati, Endang; Kencanawati, Ida; Masnoni, Masnoni; Handayanti, Riyani; Adawiyah, Rosbiatul; Susanti, Yenny
Jurnal Kreativitas Pengabdian Kepada Masyarakat (PKM) Vol 7, No 4 (2024): Volume 7 No 4 2024
Publisher : Universitas Malahayati Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33024/jkpm.v7i4.14266

Abstract

ABSTRAK  Program keluarga berencana membantu pasangan memilih apakah mereka menginginkan anak atau tidak menentukan jumlah anak yang diinginkan. Pilihannya tergantung pada pengaruh sosial, budaya dan psikologi yang rumit. Alternatifnya bisa berupa kontrasepsi untuk pria dan wanita. Pasangan perlu mengetahui cara-cara yang ada agar keputusan diambil dengan hati. Metode kontrasepsi yang disarankan adalah metode kontrasepsi jangka panjang (MKJP). Metode Kontrasepsi Jangka Panjang (MKJP) merupakan metode kontrasepsi yang bertujuan untuk mencegah terjadinya kehamilan untuk jangka waktu yang lama karena memiliki fungsi yang sangat baik untuk mencegah terjadinya kehamilan. Tujuan kegiatan pengabdian pada masyarakat ini adalah untuk membuka wawasan dan menumbuhkan minat Pasangan Usia Subur (PUS) dalam mengambil keputusan untuk bergabung dalam pengunaan Metode  Kontrasepsi Jangka Panjang (MKJP) khusunya AKDR dan Implan. Metode yang digunakan adalah penyuluhan kepada WUS dan PUS yang berdomisili di Wilayah Kerja Puskesmas Rawat Inap Kemiling Bandar Lampung. Jumlah sasaran PUS pada penyuluhan adalah 20 pasangan, yang selanjutnya dilakukan pemasangan KB bagi peserta penyuluhan yang memutuskan menggunakan alat kontrasepsi AKDR atau implan. Hasil dari kegiatan pengabdian masyarakat ini adalah adanya perubahan sikap dalam pemilihan alat kontrasepsi setelah penyuluhan, ditandai dengan ada 6 orang memutuskan mengunakan kontrasepsi jangka panjang AKDR dan 5 orang lainnya memutuskan untuk menggunakan konntasepsi Implan. Penyuluhan kontrasepsi yang melibatkan suami dan keluarga, sehingga tidak ada kendala dalam pengambilan keputusan oleh ibu. Pemasangan alat kontrasepsi yang dipilih dilakukan oleh mahasiswa Profesi Bidan yang telah mempunyai kualifikasi pemsangan AKDR dan Implan di Puskesmas Rawat Inap Kemiling. Kata Kunci: Penyuluhan, Program KB, Manfaat KB, MKJP, AKDR, Implan  ABSTRACT Family planning programs help couples choose whether they want children or not and determine the number of children they want. The choice depends on complex social, cultural and psychological influences. An alternative could be contraception for men and women. Couples need to know the existing methods so that decisions are taken with heart. The recommended contraceptive method is the long-term contraceptive method (MKJP). The Long Term Contraceptive Method (MKJP) is a contraceptive method that aims to prevent pregnancy for a long period of time because it has a very good function in preventing pregnancy. The aim of this community service activity is to open insight and grow the interest of couples of childbearing age (PUS) in making decisions to join in using long-term contraceptive methods (MKJP), especially IUDs and implants. The method used is counseling to WUS and PUS who live in the Kemiling Inpatient Health Center Working Area in Bandar Lampung. The target number of EFA in counseling is 20 couples, who then carry out family planning for counseling participants who decide to use IUD or implant contraception. The result of this community service activity was a change in attitude in choosing contraceptives after the counseling, marked by 6 people deciding to use IUD long-term contraception and 5 other people deciding to use implant contraception. Contraceptive education involving husbands and families, so that there are no obstacles in decision making by mothers. The installation of the selected contraceptive device is carried out by Midwife Professional students who have qualifications for IUD and Implant installation at the Kemiling Inpatient Health Center. Keywords: Extension, Family Planning Program, Benefits of KB, MKJP, AKDR, Implant
ANALISIS PERHITUNGAN, PENYETORAN DAN PELAPORAN PAJAK PERTAMBAHAN NILAI PADA PERUM BULOG KANTOR WILAYAH SUMATERA SELATAN DAN BANGKA BELITUNG Masnoni, Masnoni
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 7 No 1 (2023): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v7i1.332

Abstract

The purpose of this study is to find out how the calculation, deposit, and value added tax report at Perum BULOG South Sumatra and Bangka Belitung regional offices and their compliance with Law No. 42 of 2009 and generally applicable tax accounting principles. The writer used descriptive method. The research was conducted at Perum BULOG South Sumatra and Bangka Belitung regional offices as a taxable company. Data obtained were data of value added tax, output tax invoice, input tax invoice of 2021. The research result showed that Perum BULOG South Sumatra and Bangka Belitung regional offices had cconducted the calculation procedure, deposit, and value added tax report according to UU No. 42 of 2009. Nevertheless, there was a difference because of the rounding using government’s system. The recording was in accordance with generally accepted accounting requirements.