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All Journal Jurnal Ilmiah Akuntansi Rahmaniyah Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Riset Akuntansi dan Manajemen Malahayati (JRAMM) COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Jurnal Kabar Masyarakat Jurnal Ekonomi Kreatif Indonesia Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Muhammad Luthfi
Fakultas Ekonomi Universitas Malahayati
Humanities Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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PEMBERDAYAAN UMKM MELALUI STRATEGI AKUNTANSI KEUANGAN PADA UMKM YUNI EMPING DI GEDONG TATAAN, PESAWARAN LAMPUNG Muhammad Luthfi; Suci Ameria; Suhartono Suhartono; Imel Puspita; Jihan Dara Syafira; Tazkia Adha Putri Maharani Subhan; Yulianti Yulianti
COMMUNITY : Jurnal Pengabdian Kepada Masyarakat Vol. 6 No. 2 (2026)
Publisher : Pusat Pengembangan Pendidikan dan Penelitian Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51878/community.v6i2.10145

Abstract

ABSTRACT The Micro, Small, and Medium Enterprises (MSMEs) sector plays a significant role in driving economic growth while improving community welfare. However, many business actors still face challenges in financial management, particularly due to low levels of financial literacy, the absence of systematic recording practices, and limitations in developing sustainable business planning. These issues are also experienced by Yuni Emping MSME in Gedong Tataan, Pesawaran Regency, which encounters difficulties in monitoring its financial condition and managing production activities optimally. This study aims to strengthen business management capacity through the implementation of financial accounting strategies based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The research adopts a descriptive qualitative approach, with data collected through observation, interviews, as well as training and mentoring activities involving business partners. The stages of the study include problem identification, implementation of basic financial recording training, and evaluation of the application of transaction recording systems. The findings indicate that prior to the mentoring activities, the business actors had not implemented structured financial recording and still mixed business finances with personal finances. After the training and mentoring were conducted, the partners demonstrated improved understanding in recording transactions, preparing simple income statements, and managing business cash flow. These results confirm that the implementation of SAK EMKM-based financial recording, supported by mentoring activities, can enhance financial management capabilities and facilitate more structured and sustainable business decision-making. ABSTRAK Sektor Usaha Mikro, Kecil, dan Menengah (UMKM) berkontribusi penting dalam mendorong pertumbuhan ekonomi sekaligus meningkatkan kesejahteraan masyarakat. Meskipun demikian, tidak sedikit pelaku usaha yang masih mengalami hambatan dalam mengelola keuangan, terutama akibat rendahnya tingkat literasi finansial, belum diterapkannya sistem pencatatan yang sistematis, serta keterbatasan dalam menyusun perencanaan usaha yang berkelanjutan. Permasalahan tersebut juga dialami oleh UMKM Yuni Emping di Gedong Tataan, Kabupaten Pesawaran, yang mengalami kesulitan dalam memantau kondisi keuangan dan mengelola aktivitas produksi secara optimal. Penelitian ini diarahkan untuk memperkuat kapasitas pengelolaan usaha melalui implementasi strategi akuntansi keuangan yang mengacu pada Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Penelitian ini menerapkan pendekatan kualitatif deskriptif dengan metode pengumpulan data melalui observasi, wawancara, serta pelaksanaan kegiatan pelatihan dan pendampingan kepada mitra usaha. Tahapan kegiatan meliputi identifikasi permasalahan, pelaksanaan pelatihan pencatatan keuangan sederhana, serta evaluasi penerapan sistem pencatatan transaksi usaha. Temuan penelitian mengindikasikan bahwa sebelum pelaksanaan pendampingan, pelaku usaha belum melakukan pencatatan keuangan secara terstruktur dan masih menggabungkan keuangan usaha dengan keuangan pribadi. Setelah dilakukan pelatihan dan pendampingan, mitra menunjukkan peningkatan pemahaman dalam pencatatan transaksi, penyusunan laporan laba rugi sederhana, serta pengelolaan arus kas usaha. Hasil tersebut menegaskan bahwa implementasi pencatatan keuangan berbasis SAK EMKM yang didukung oleh kegiatan pendampingan dapat memperkuat kemampuan pengelolaan keuangan serta membantu proses pengambilan keputusan usaha menjadi lebih terarah dan berkelanjutan.
Strategi Pengelolaan Kas dan Modal Kerja bagi UMKM Tahu Sumedang Boga Rasa Muhammad Luthfi; Alfina Suci; Cantika Suryani; Devina Safa Yunita; Erin Dwi Juliani; Muhammad Alfinnoor; Tiara Dwi Agustini
Jurnal Kabar Masyarakat Vol. 4 No. 3 (2026): Agustus: JURNAL KABAR MASYARAKAT
Publisher : Institut Teknologi dan Bisnis Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jkb.v4i3.4432

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting the national economy. However, many business owners still face challenges in financial management, particularly in cash and working capital management. These problems were also identified at Tahu Sumedang Boga Rasa MSME located in Langkapura Village, Kemiling District, Bandar Lampung City, where financial records were still maintained in a simple manner, business and personal finances had not been separated, and working capital planning had not been optimally implemented. This Community Service Program (PKM) aimed to improve the business owner's understanding of cash and working capital management to support business sustainability and development. The method used was a descriptive method with a participatory approach through observation, interviews, socialization, mentoring, and evaluation stages. The results showed that prior to the implementation of the program, the partner did not maintain regular financial records and still experienced difficulties in managing cash and working capital. After participating in the socialization and mentoring activities, the partner demonstrated an improved understanding of the importance of recording income and expenses, separating business finances from personal finances, and planning the use of working capital more effectively. This activity had a positive impact on increasing the partner’s knowledge and awareness regarding business financial management. With this improved understanding, MSMEs are expected to implement better cash and working capital management practices to support sustainable business growth and development.
PENGARUH AUDIT DELAY, OPINI AUDIT, DAN AUDIT TENURE TERHADAP PERGANTIAN KANTOR AKUNTAN PUBLIK (KAP) PADA PERUSAHAAN MANUFAKTUR YANG TERDAFTAR DI BEI PERIODE 2010-2015 Muhammad Luthfi; Dian Apita Sari
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 2 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v2i2.81

Abstract

This reserach aims to analyze the influence of Audit Delay, Opin Audit and Audit Tenure on changes to Public Accounting Firm (KAP) in Indonesia. Some previous research on the change of KAP looks different results.Therefore, another study was conducted to re-examine the theory of the change of KAP.Data collection method used in this research is purposive sampling, that is sample collection method based on the criteria of the research objectives. Pursuant to purposive sampling method, total sample obtained in this research is 240 samples from manufacturing company listed in Indonesia Stock Exchange (BEI) during period 2010-2015. Hypothesis testing in this study was done by using logistic regression method (logistic regression) in the application of SPSS 22 program.The result of the research shows that audit opinion influences significantly to the change of KAP whereas, audit delay and audit tenure does not significantly influence the change of KAP.
PENGARUH KETERLIBATAN PEMAKAI DAN DUKUNGAN MANAJEMEN PUNCAK TERHADAP KINERJA SISTEM INFORMASI AKUNTANSI PADA BANK RAKYAT INDONESIA (PERSERO) TBK KANTOR CABANG TELUK BETUNG Ritali Evi Mudrikah; Muhammad Luthfi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 1 (2019): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v3i1.91

Abstract

Seiring dengan semakin berkembangnya Teknologi Informasi dalam kehidupan manusia, sehingga menuntut dunia perbankan untuk meningkatkan Teknologi Informasi yang digunakan. Bank Rakyat Indonesia (Persero) Tbk merupakan Badan Usaha Milik Negara (BUMN) yang meningkatkan penggunaan sistem informasinya dengan aplikasi sistem Core Banking System (CBS) Brinet (BRI Integrated Network and Information System), untuk dapat memberikan pelayanan yang baik atau kepuasan terhadap nasabahnya. Penelitian ini bertujuan untuk memberikan bukti empiris faktor-faktor yang mempengaruhi kinerja sistem informasi akuntansi. Penelitian ini menggunakan data primer yang diperoleh dari kuesioner. Populasi dalam penelitian ini adalah pemakai sistem informasi akuntansi pada Bank Rakyat Indonesia (Persero) Tbk Kantor Cabang Teluk Betung di Bandar Lampung. Jumlah sampel yang diambil sebanyak 43 orang karyawan. Analisis data yang digunakan adalah analisis regresi linier berganda. Hasil penelitian menunjukkan variabel keterlibatan pemakai dan dukungan manajemen puncak berpengaruh dan signifikan terhadap kinerja sistem informasi akuntansi.
PENGARUH PARTISIPASI PENYUSUNAN ANGGARAN, KEJELASAN SASARAN ANGGARAN, PROFESIONALISME SUMBER DAYA MANUSIA DAN KOMITMEN ORGANISASI TERHADAP KINERJA MANAJERIAL (STUDI KASUS PADA SKPD KABUPATEN PESAWARAN) Ferin Annisa; Eka Sariningsih; Muhammad Luthfi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 3 No 2 (2020): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v3i2.149

Abstract

Managerial Performance, namely the work units of public organizations are expected to create a conducive work environment by integrating the leadership capabilities and abilities of subordinates. The purpose of this study was to determine how much influence budgeting participation, clarity of budget targets, professionalism of human resources, organizational commitment and work motivation on managerial performance. Data was collected by Purposive Sampling, with a sample of 96 respondents involved in budgeting. The analysis technique used is the Partial Least Square (PLS) model. The test results show that the partial hypothesis of budgeting participation, professionalism of human resources, organizational commitment and work motivation have an influence on managerial performance. While the clarity of the budget target does not affect managerial performance. The result of the determination coefficient test (R2) is around 0.611.
PENGARUH LIKUIDITAS DAN SOLVABILITAS TERHADAP KINERJA PERUSAHAAN Apip Alansori; Muhammad Luthfi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 5 No 2 (2022): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v5i2.227

Abstract

Penelitian ini bertujuan untuk mengetahui pengaruh likuiditas (current ratio), dan solvabilitas (debt to total assets ratio dan debt to equity ratio) terhadap Kinerja Perusahaan ROA dan ROE (Return on Asset dan Return on Equity) baik secara simultan maupun parsial pada perusahaan manufaktur. perusahaan yang terdaftar di Bursa Efek Indonesia periode 2017-2019. Jenis penelitian yang digunakan dalam penelitian ini adalah penelitian asosiatif yang bertujuan untuk menjelaskan hubungan antara dua variabel atau lebih melalui pengujian hipotesis. Teknik pengambilan sampel yang digunakan adalah purposive sampling dan diperoleh sampel sebanyak 34 perusahaan. Data yang telah terkumpul diolah dengan uji asumsi klasik sebelum dilakukan uji hipotesis. Untuk menguji hipotesis yang diajukan dalam penelitian ini digunakan analisis regresi berganda. Hasil penelitian secara simultan dengan menggunakan uji F menunjukkan bahwa ketiga variabel bebas berpengaruh signifikan terhadap kinerja perusahaan (ROA dan ROE). Hasil penelitian secara parsial menggunakan uji t menunjukkan bahwa likuiditas (current ratio) dan ROE tidak berpengaruh signifikan positif terhadap ROA. Sedangkan solvabilitas (debt to total assets ratio dan debt to equity ratio) berpengaruh signifikan terhadap ROE.
FAKTOR-FAKTOR YANG YANG MEMPENGARUH KECENDERUNGAN KECURANGAN (FRAUD): PERSEPSI PEGAWAI DINAS PEMERINTAH KOTA BANDAR LAMPUNG Muhammad Luthfi; Eko Wijoyo; Kusnadi Kusnadi
Jurnal Ilmiah Akuntansi Rahmaniyah Vol 2 No 1 (2018): Jurnal Ilmiah Akuntansi Rahmaniyah (JIAR)
Publisher : Institut Rahmaniyah Sekayu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51877/jiar.v2i1.60

Abstract

The purpose of this study is to analyze the perception of government employees about the impact of asymetric information, enforcement of regulations, the effectiveness of internal control, unethical behaviour, compensation suitability, and leadership style to tendency of fraud in government sector. The population of this study is 110 employees who work at financial subsector on Dinas Kota Bandar Lampung. This study is a population research, therefore the respondents of this study are all of the population. The data were obtained by questionnaire. It’s analyzed by using analyze tool smartPLS 3. The result of this study showes positive impact of asymetric information, enforcement of regulations, and unethical behaviour towards tendency of fraud on government sector, there is no impact between the effectiveness of internal control and compensation suitability towards tendency of fraud on government sector.
Co-Authors - Suheriyatmono - Yuliana Aderina Harahap Alansori, Apip Alfina Suci Anggis Novitania Apip Alansori Cantika Suryani Devina Safa Yunita Dian Apita Sari Eka Sariningsih Eko Wijoyo Erin Dwi Juliani Ferin Annisa Imel Puspita Indah Lia Puspita Jihan Dara Syafira Khomala Riani Kusnadi Kusnadi Lestari Wuryanti Masayu Aisyah Massiva Virginia Monica Maya Sari Muhammad Alfinnoor ratna sari Ritali Evi Mudrikah Selsa Ulandari Suci Ameria Suhartono Suhartono Tazkia Adha Putri Maharani Subhan Tiara Dwi Agustini Yulianti Yulianti