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All Journal Jurnal Agronomi Indonesia (Indonesian Journal of Agronomy) Wahana Riset Akuntansi Jurnal Akuntansi Multiparadigma JURNAL ILMIAH PERSPEKTIF Rihlah Jurnal Sejarah dan Kebudayaan Jurnal Mirai Management Orbital: Jurnal Pendidikan Kimia Jurnal ASET (Akuntansi Riset) JURNAL PERTANIAN PRESISI (JOURNAL OF PRECISION AGRICULTURE) SEIKO : Journal of Management & Business CARADDE: Jurnal Pengabdian Kepada Masyarakat AkMen JURNAL ILMIAH Profita : Komunikasi Ilmiah dan Perpajakan BJRA (Bongaya Journal of Research in Accounting) YUME : Journal of Management Jurnal Sistem Informasi, Manajemen, dan Akuntansi (SIMAK) Jurnal Ilmiah Edunomika (JIE) JURNAL AKUNTANSI KEUANGAN DAN MANAJEMEN Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Akuntansi Peradaban WAHATUL MUJTAMA: Jurnal Pengabdian Masyarakat Jurnal Pengabdian Kepada Masyarakat Patikala Jurnal Attarbiyyah: Jurnal Ilmu Pendidikan Islam Jurnal Pendidikan dan Pembelajaran Sekolah Dasar (JPPSD) Golden Ratio of Community Services and Dedication Jurnal Berita Kesehatan Journal of Scientech Research and Development Sambulugana SWARNA AL-KHAZINI: JURNAL PENDIDIKAN FISIKA Sanskara Akuntansi dan Keuangan Easta Journal of Innovative Community Services Center of Economic Students Journal (CSEJ) ILTEK : Jurnal Teknologi West Science Social and Humanities Studies Morfologi : Jurnal Ilmu Pendidikan, Bahasa, Sastra dan Budaya Jurnal Pengabdian Bidang Kesehatan Corona: Jurnal Ilmu Kesehatan Umum, Psikolog, Keperawatan dan Kebidanan Nutrition Science and Health Research Protein: Jurnal Ilmu Keperawatan dan Kebidanan Jurnal Imiah Pengabdian Pada Masyarakat (JIPM) Journal Of Chemical Process Engineering SWARNA: Jurnal Pengabdian Kepada Masyarakat Manfaat: Jurnal Pengabdian Pada Masyarakat Indonesia Public Health And Medicine Journal (PAMA) IECON: International Economics and Business Conference Community Service Articles Cognitia : International Engineering Journal
Ummu Kalsum
Faculty Of Business And Economics, Universitas Muslim Indonesia
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EDUKASI PENYUSUNAN LAPORAN KEUANGAN BERBASIS SAK EMKM BAGI PELAKU USAHA MIKRO Nurul Masithoh; Upik Djaniar; Bambang Surahman; Nelly Patria; Ummu Kalsum
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 7 No. 3 (2026): Inpress Vol. 7 No. 3 (2026)
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v7i3.58699

Abstract

Usaha mikro memiliki peran penting dalam mendukung pertumbuhan ekonomi dan peningkatan kesejahteraan masyarakat. Namun, sebagian besar pelaku usaha mikro masih menghadapi berbagai kendala dalam pengelolaan keuangan, terutama terkait pencatatan transaksi dan penyusunan laporan keuangan yang sesuai dengan standar akuntansi. Rendahnya pemahaman mengenai pengelolaan keuangan menyebabkan banyak pelaku usaha belum mampu mengetahui kondisi usaha secara akurat serta mengalami kesulitan dalam pengambilan keputusan dan akses pembiayaan. Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan pengetahuan dan keterampilan pelaku usaha mikro dalam menyusun laporan keuangan berbasis Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM). Metode pelaksanaan kegiatan menggunakan pendekatan edukatif-partisipatif yang terdiri atas tahapan observasi, sosialisasi, pelatihan, praktik, pendampingan, dan evaluasi. Hasil kegiatan menunjukkan adanya peningkatan pemahaman peserta mengenai pentingnya laporan keuangan, pemisahan keuangan pribadi dan usaha, serta kemampuan dalam menyusun laporan laba rugi dan laporan posisi keuangan secara sederhana sesuai SAK EMKM. Kegiatan ini memberikan dampak positif terhadap peningkatan literasi keuangan pelaku usaha mikro sehingga diharapkan dapat mendukung pengelolaan usaha yang lebih efektif dan berkelanjutan.
Financial Accounting Transformation in the Digital Era: Challenges and Opportunities for the Accounting Profession Ummu Kalsum; Tenriwaru Tenriwaru; Edy Susanto
Jurnal Akuntansi, Keuangan, dan Manajemen Vol 7 No 3 (2026): Juni
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jakman.v7i3.6335

Abstract

Purpose: This study examines how digital transformation reshapes financial accounting practices and influences the role of the accounting profession in implementing Standar Akuntansi Keuangan (SAK) in the digital era. Research Methodology: This study employs an exploratory qualitative approach using semi-structured interviews with eight informants, consisting of accounting educators and external auditors in Makassar, Indonesia. Participants were selected through purposive sampling based on their experience with digital accounting systems. Data were analyzed using thematic analysis to identify patterns related to role changes, challenges, and opportunities in SAK implementation. Results: The findings indicate that digital transformation does not change the substantive principles of SAK but significantly alters the mechanisms through which these standards are implemented. Financial reporting processes are increasingly integrated within digital accounting systems that automate transaction recording and enable real-time financial reporting. Consequently, the role of accountants has shifted from traditional administrative record keepers to more analytical and strategic professionals responsible for evaluating accounting systems and ensuring compliance with accounting standards. Conclusions: Digital transformation reflects an institutional adaptation process in which technological change reshapes accounting practices without replacing existing regulatory frameworks. Limitations: This study is limited by its small sample size and regional focus. Contributions: This study contributes to the literature by integrating institutional theory with digital accounting transformation and explaining how regulatory, normative, and cognitive factors influence SAK implementation.
RESPON PERTUMBUHAN DAN PRODUKSI TANAMAN BUNGA TELANG (Clitoria ternatea L.) TERHADAP PEMBERIAN PUPUK NPK DAN MKP Fairuuz Athaayaa Jinaan; Ummu Kalsum; Inti Mulyo Arti
Jurnal Pertanian Presisi (Journal of Precision Agriculture) Vol. 10 No. 1 (2026)
Publisher : Universitas Gunadarma

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35760/jpp.2026.v10i1.107

Abstract

Tanaman telang merupakan tanaman legum yang dimanfaatkan sebagai tanaman hias maupun obat. Meningkatnya permintaan masyarakat terhadap bunga telang perlu diimbangi dengan peningkatkan produksi melalui pemupukan NPK dan Mono Kalium Phosphate (MKP). Penelitian ini bertujuan untuk menganalisis respon pertumbuhan dan produksi tanaman bunga telang terhadap pemberian pupuk NPK dan MKP serta menentukan perlakuan terbaik untuk meningkatkan hasil bunga telang. Penelitian ini menggunakan Rancangan Kelompok Lengkap Teracak (RKLT) non-faktor dengan 7 taraf perlakuan dan 4 ulangan sehingga terdapat 28 satuan percobaan yang masing-masingnya memiliki 4 sampel dengan total keseluruhan 112 tanaman. Taraf perlakuan meliputi kontrol (pupuk kandang), pupuk NPK 12 g/tanaman, pupuk NPK 15 g/tanaman, pupuk NPK 12 g/tanaman+MKP 7 g/L, pupuk NPK 12 g/tanaman+MKP 9 g/L, pupuk NPK 15 g/tanaman+MKP 7 g/L serta pupuk NPK 15 g/tanaman+MKP 9 g/L. Hasil penelitian menunjukkan bahwa perlakuan pemupukan berpengaruh nyata terhadap frekuensi panen (kali), bobot per bunga (g), bobot akar kering (g) dan nisbah tajuk akar (%). Perlakuan terbaik yakni perlakuan NPK 12 g/tanaman+MKP 9 g/L dan kontrol yang berturut-turut meningkatkan bobot per bunga (0.28 dan 0.27 g) dan frekuensi pemanenan (16.94 dan 20.75 kali).
PEMANFAATAN LIMBAH KULIT JERUK MANIS (CITRUS SINENSIS) SEBAGAI KATALIS HETEROGEN DALAM PEMBUATAN BIODIESEL Nurilah Nurilah; Andi Suryanto; Ummu Kalsum
ILTEK : Jurnal Teknologi Vol. 20 No. 02 (2025): ILTEK : Jurnal Teknologi
Publisher : Fakultas Teknik Universitas Islam Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47398/iltek.v20i02.253

Abstract

Nurilah. Pemanfaatan limbah kulit jeruk manis (Citrus sinensis) sebagai katalis Heterogen dalam pembuatan Biodiesel Jeruk manis (citrus sinensis) merupakan komoditas hasil pertanian di Indonesia yang sangat diminati oleh konsumen. Kulit jeruk manis (Citrus sinensis) biasanya hanya dibuang dan tidak dimanfaatkan dan menjadi sampah yang tidak ada manfaatnya. Selama ini pemanfaatan kulit jeruk manis belum dilakukan secara optimal, sehingga menyebabkan penumpukan limbah organik. Penelitian ini bertujuan untuk mengkaji efektivitas limbah kulit jeruk manis (Citrus sinensis) sebagai katalis heterogen dalam proses transesterifikasi minyak jelantah menjadi biodiesel. Kulit jeruk yang telah dikarbonisasi dan diimpregnasi dengan NaOH dikalsinasi pada berbagai suhu (400–700 °C) untuk menghasilkan katalis aktif. Variasi suhu kalsinasi dan konsentrasi katalis (1% dan 2%) dievaluasi terhadap parameter kualitas biodiesel, seperti yield, viskositas, dan densitas. Hasil penelitian menunjukkan bahwa suhu kalsinasi 700 °C dengan konsentrasi katalis 2% menghasilkan yield tertinggi sebesar 93% dan densitas 0,867 g/cm³ yang masih sesuai dengan standar biodiesel SNI. Katalis pada suhu 600 °C menunjukkan hasil viskositas dan densitas paling optimal, mendekati spesifikasi standar biodiesel. Penelitian ini membuktikan bahwa kulit jeruk manis dapat dimanfaatkan sebagai katalis heterogen yang efektif, sekaligus menjadi solusi pengolahan limbah organik untuk produksi energi terbarukan yang ramah lingkungan.
Pengaruh Keahlian Auditor, Perkembangan Bisnis E-Commerce Dan Teknologi Informasi Terhadap Kebutuhan Jasa Audit E-Commerce Nur Kiswa; Muhammad Su'un; Ummu Kalsum
Center of Economic Students Journal Vol. 6 No. 1 (2023): January-Maret (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/rjzev127

Abstract

and information technology on the demand for E-Commerce audit services. The research employs a quantitative approach using a survey method by distributing questionnaires to auditors working at Public Accounting Firms (KAP) in Makassar City. The population in this study includes all auditors from seven Public Accounting Firms registered with the Indonesian Institute of Certified Public Accountants (IAPI), totaling 53 auditors. The sampling technique used is purposive sampling, with criteria including external auditors who have at least one year of experience and have previously conducted E-Commerce audits. Data were analyzed using multiple linear regression. The results of the study indicate that not all auditors in the population have experience in auditing E-Commerce. Partially, the auditor expertise variable does not have a significant effect on the demand for E-Commerce audit services. In contrast, the variables of E-Commerce business development and information technology have a positive and significant influence. Simultaneously, all three variables significantly affect the demand for E-Commerce audit services. This study highlights the importance of digital development and technological support in shaping the need for audits that align with the E-Commerce era.
Penerapan PSAK 69: Biological Asset Intensity, Growth, Leverage, dan Opini KAP Terhadap Pengungkapan Aset Biologis Adinda Dwi Putri; Asriani Junaid; Ummu Kalsum
Center of Economic Students Journal Vol. 6 No. 3 (2023): July-September (2023)
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56750/y4mcbh78

Abstract

This study aims to examine the application of PSAK 69 in relation to Biological Asset Intensity, Growth, Leverage, and Auditor Opinion (KAP) on the Disclosure of Biological Assets. The research uses secondary data in the form of quantitative data obtained from the Indonesia Stock Exchange (IDX) at the Capital Market Investment Gallery of the Faculty of Economics and Business, Universitas Muslim Indonesia. The study population includes agricultural companies in the sub-industries of plantations and food crops listed on the IDX during the period of 2021-2023, totalling 36 companies. The sample was selected using purposive sampling, and 17 companies met the research criteria, with a three-year observation period. The research findings indicate that biological asset intensity has a positive but insignificant effect on the disclosure of biological assets, suggesting that a higher proportion of biological assets within a company does not necessarily lead to increased information transparency. Meanwhile, the variable of growth, leverage, and auditor opinion have a significant positive effect on the disclosure of biological assets, implying that external and reputational factors encourage companies to be more transparent in disclosing information related to biological assets in their financial statements
Co-Authors A.Fatimah Jamir Abd Hafid Abdul Karim Achmad Abdul Azis Adinda Dwi Putri Ady Daryanto Ahista Maharani Alfarah Firdayanti Alfiana Andi Aco Agus Andi Alif Rifai Ukkas Andi Arifwangsa Adiningrat Andi Firta Nurwafiq Azizah Andi Muhammad Taufiq Andi Mustika Fadillah Rizki Andi Nurwanah Andi Quraisy Andi Sri Mulya Wahyuni Andi Suryanto Andi Tenri Angka Angka, Andi Tenri Annisa Syahratul Jannah Armayanti Armita Cahyani Arti, Inti Mulyo Asdar Ashar, Husnaini Asri Ady Bakri Aswandi Sadril Aulia Agustina Ayulia Bambang Bambang Surahman Belinda Dwi Utami Chalid, Lukman Darwis Lannai Dimas Dwi Raharjo Dwinda Anggriani Edy Susanto Edy susanto Edy Susanto Edy Susanto Eka Ariaty Arfah Elena Mariantika Erawati Kartika Erviany, Nunung Eva Andriani Fadila Almahdali Fadliah Nasaruddin Fairuuz Athaayaa Jinaan Fajar Eko Purnama Rustan Fanny Fitri Fadillah Fatimah Jamir Fauziah Ahmad Feny Fidyah Ferdinan Feri Fernando Maponso Firdaus Firdaus Fitriani, lina Hajar Hajar Haslinda Haslinda Hasmawati Timpa Hasnia Hasnia Herny Constantia Fanggidae Ilhamsyah Imron Natsir Jefriyanto Jefriyanto Jihana Safira Tualeka Junaid, Asriani Kathleen Asyera Risakotta Kirana Ikhtiari Kirana Ikhtiari Lailatul Qadariya Lilis Istiyani M. Mubdi Fahril M. Yogi Riyantama Isjoni Mahdi Mahdi Mariska Nur Hanifah Mawar Mirza Anindya Pangestika Muh. Asrullah Muslim Muh. Rohman Muhammad Abduh Muhammad Akbar Kadir Muhammad Aras Prabowo Muhammad Arsyad Muhammad Faisal AR Pelu Muhammad Nusran Muhammad Raihandi Muhammad Ridha Alfarabi Istiqlal Muhammad Su'un Mursalim Laekkeng Mursalim Mursalim Mursalim Mursalim Nabela Nadya Annisa Nasruddin Nasrullah Nelly Patria Nur Ainun Nur Gita Jamilda Nur Kiswa Nur Wahyuni Nur Zalzadillah Nurahmi Ramadhani Nurfadila nurfadila Nurhayani Nurilah Nurilah Nurjannah Nursakiah, Nursakiah Nurul Faizin Nurul Faizin Nurul Masithoh Nurwahyuni Raehana, Syarifa Ramli Semmawi Ranti Ratih Kurniasih Ratna Farwati, Ratna Ratna Sari Reyfani Amalia Rian Muhammad Reski Rina Anjarsari Riska A Syahputri Riska Amelia Riska Reviana Rita Laba'ada Rohana Asmawati Rohani Roni Ririn Ruslan Kalla Samsul Akmal Samsunandar Sarifah Syahira Siti Aulia. M Siti Marfuah, Siti Sitti Humaerah SRY WAHYUNI, SRY St. Hajrah Mansyur St. Sukmawati S St. Sukmawati S. Subhan Subhan Suhardiman Suhardiman Sulastri Sulastri Syamhari Syamsu Alam Syamsuri Rahim Syarifa Sahirah Ira Syarifah Sahira Syarifah Sahirah Tenriwaru Tenriwaru Tenriwaru, T. Tri Annisa Abdullah Tri Nur Astuti Umi Kalsum Yusuf Ummul Khair Upik Djaniar Wahdaniyah Waode Amalia Wati Wijayanti, Indah Oktari Yenni Yenni Yulan Asmara Yundari, Yundari Zakir Sabara