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Journal : International Journal of Community Service

The Effect of Socialization of SAK EMKM, Accounting Understanding, and Level of Readiness of MSME Business Actors towards the Application of SAK EMKM in the Preparation of MSME Financial Reports (Case Study of MSMEs in Palembang City) Yogi Darma Saputra; Leriza Desitama Anggraini; Muhammad Hamdan Sayadi
International Journal of Community Service & Engagement Vol. 3 No. 2 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i2.718

Abstract

This study aims to analyze the influence of SAK EMKM socialization, accounting understanding, and the readiness of MSMEs actors to the application of SAK EMKM in preparing financial reports on MSMEs in Palembang city. The data used in this study were primary data obtained from questionnaires. The research method used is multiple linear regression analysis. The results prove that SAK EMKM (X1) has a negative effect on the application of SAK EMKM (Y). Meanwhile, understanding of accounting (X2) and the level of readiness of business actors (X3) have positive effect on the application of SAK EMKM (Y). This research is expected to help SMEs in preparing financial reports
The Influence of Accounting Information Systems and Internal Control on Employee Performance (Case Study at PT Sriwijaya Distribusindo Raya) Putri Puji Lestari; Harsi Romli; Leriza Desitama Anggraini
International Journal of Community Service & Engagement Vol. 3 No. 2 (2022)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v3i2.722

Abstract

This study aims to analyze the effect of accounting information systems and internal controls on employee performance at PT Sriwijaya Distribusindo Raya. The data used in this study were obtained from observation, literature study, and questionnaires. There were 47 respondents in this study. The data collected was then analyzed using multiple linear regression. The results showed that the accounting information system variabel, internal control had a positive effect on employee performance. This research is expected to provide benefits for companies to pay more attention to accounting information systems and internal controls to improve employee performance.
The Influence of the Application and Understanding of SAK EMKM-Based Accounting on the Financial Statements of UMKM Pempek in Palembang City Ira Syafira; Leriza Desitama Anggraini; Andini Utari Putri
International Journal of Community Service & Engagement Vol. 4 No. 1 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i1.1036

Abstract

This study aims to analyze the influence of the application and understanding of accounting based on SAK EMKM on the financial statements of Small and Medium Enterprise. The data sources were primary data and data collection techniques were observation and questionnaires filled out by 50 units of Small and Medium Enterprise. The data were processed using multiple linear regression analysis. The application and understanding of SAK EMKM-based accounting have a positive effect on financial statement variables.
Analysis of Accounting Information Systems in the Payroll Cycle to Increase the Effectiveness of Internal Control at CV. Percetakan Independent Palembang in 2019 Meyvira Permata; Harsi Romli; Leriza Desitama Anggraini
International Journal of Community Service & Engagement Vol. 4 No. 1 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i1.1038

Abstract

This study aims to analyze the payroll accounting information system to improve internal control at CV Percetakan Independent Palembang. The theory used was the American Statement of Basic Accounting Theory (ASOBAT) and the Theory of Technology Acceptance Model (TAM). Data were collected through interviews, observation, and documentation. This study implemented a descriptive approach to analyze data. The results show that there were several weaknesses in the company's payroll accounting information system that could weaken the company's internal control, namely: 1) several financial functions that double as a part responsible for financial reporting and company administration; 2) a number of financialfunctions that concurrently acted as a company in charge of recording every transaction; 3) employee attendance record file still was still manual.
Analysis of the Determination of Product Selling Price Using the Cost Plus Pricing Method (Case Study at UD Homebake Palembang) Yohana Gresia; Leriza Desitama Anggraini; Andini Utari Putri
International Journal of Community Service & Engagement Vol. 4 No. 3 (2023)
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijcse.v4i3.1384

Abstract

This study aims to analyze the determination of the selling price set based on the cost plus pricing method compared to the selling price set by the company. This research was conducted at UD Homebake Palembang. The data used in this study were primary data obtained from interviews. The method used in this research is descriptive qualitative analysis. The results indicates that there were differences in determining the selling price at UD Homebake Palembang with the cost plus pricing method. This research is expected to help UD Homebake Palembang in determining the selling price of the product
Co-Authors Adinda Mutiara Puteri Aisyah Tamiah Alfian, Nesya Putri Aliah Ghina Alie, Muhammad Fadhiel Andani, Herlin Andina Yulianti Andini Utari Putri Andini Utari Putri Angelista, Fifie Dea Anggun Widiya Anjani, Adinda Ayu Annisya, Dhea Argeto, Valentino Asmawati Asharie Delia Amanda Putri Desi Rovita Desti Rahma Sari Dewi Purnamasari, Endah Endah Dewi Purnamasari Ensiwi Munarsih, Ensiwi Fahlevie, Recja Faradillah Faradillah , Faradillah Faradillah Faradillah Faradillah, Faradillah Febri Denny Irawan Ghina, Aliah Gumano, Hendry Natanael Harsi Romli Hendarmin, Rum Imelda Saluza, Imelda Ira Syafira Jinal Jinal Kemala Ratu, Mutiara Kgs. M. Nurkholis Kinanti, Asih Krisna Trizelika Wahyuni Kurniawan, Refi Lastri Widya Astuti Lidia Heni Sulistiani Lidiya Paramita Lili Syafitri Lili Syafitri, Lili Lily Syafitri M. Oksa Ariandi Mareta, Cindy Putri Marizka, Hany Maulana, Asri Meiriasari, Vhika Melinda Melinda Melinda Meyvira Permata Muhammad Dzaironi Muhammad Fadhiel Alie Muhammad Hamdan Sayadi Mutiara Kemala Ratu Nesya Putri Alfian Ningsih Wahyuni Oktavia, Putri Aisa Pamukti, Hakiki Prameswari, Femy Adelia Purnamasari, SE, MM, Endah Dewi Putri Ayu Lestari Putri Puji Lestari Putri, Andini Utari Putri, Raisa Ananda Putri, Shinta Diana R M Rum Hendarmin Rafika Sari Rafika Sari Reny Aziatul Pebriani rezaziu, M. Reza Eka Putra Rianita Rima Melati Rizkiani, Nanda RM. Rum Hendarmin Rossi, Lola Valentina Roswaty Roswaty Salsabila, Meisha Saputri, Selfi Sari, Lilis Permata Sartika, Dewi Septi Oktarina Shabita, Amillya Shafiera Lazuarni Sheirina, Annisa Ervinadya Sinta Habibah Sutikno, Hary Syabitha, Fidya Nur Try Wulandari Try Wulandary Vhika Meiriasari Vhika Meiriasari Vitri Andriani Wahyuni, Ningsih Widiastuti, Risma Winne Rosalina Wulandari, Try Yogi Darma Saputra Yohana Gresia