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All Journal Jurnal Pendidikan Kewarganegaraan Dan Filsafat Jurnal Akuntan Publik Anggaran: Jurnal Publikasi Ekonomi dan Akuntansi
Sri Cahyani
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences Other

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Penerapan Laporan Keuangan Standar Akuntansi Keuangan Entitas Mikro Kecil dan Menengah (SAK-EMKM) Pada CV. Riau Jaya Group Hafizh Dzaky Hawari; Emi Vita Liani; Rizki Aryanto; Windy Nurramadani; Sri Cahyani; Siti Rodiah
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.4020

Abstract

The purpose of this research is to analyze the application of the SAK EMKM Micro Entity Accounting Standards at the CV. Riau Jaya Group service bureau service company. This is due to companies’ concerns about data and a lack of knowledge about the importance of financial reports using SAK EMKM. The analysis in this research uses a qualitative descriptive method to determine the obstacles or problems faced by service bureau companies in implementing financial reports by SAK EMKM. Data collection techniques in this research were used using field research and documentation. The results of this research show that the CV of the service bureau company. Riau Jaya Group still uses financial reports manually.
Penerapan Budaya Kearifan Lokal di Era Trend Budaya K-Pop Melalui Pendidikan Kewarganegaraan Olipian Resky Pernando; Nur Azizah; Ilham Hudi; Ilma Amelia; Evi Suryani; Sri Cahyani
Garuda: Jurnal Pendidikan Kewarganegaraan Dan Filsafat Vol. 2 No. 3 (2024): September : Jurnal Pendidikan Kewarganegaraan dan Filsafat
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/garuda.v2i3.3921

Abstract

This research aims to analyze the impact of K-pop cultural trends on local culture in the context of citizenship education in the era of globalization. The method used is a Systematic Literature Review (SLR) by collecting 60 articles from Google Scholar in 2019-2023, which examine the influence of K-pop and the role of citizenship education in maintaining local cultural identity while accommodating global popular culture. The results of this research propose the integration of local cultural wisdom into the educational curriculum, with the aim of developing a balanced understanding of local and global culture, as well as preserving cultural heritage in a dynamic modern context. The findings of this study highlight the importance of local wisdom values ​​in education to strengthen students’ cultural identity in the era of globalization.
Analisis Manajemen Risiko Tingkat Suku Bunga pada UMKM Pengguna Kredit Usaha Rakyat (KUR): (Studi Pada Depot Air Minum Kari Water Kecamatan Kulim Kota Pekanbaru) Umi Solehah; Emi Vita Lina; Sri Cahyani; Oktaviana Sari
Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi Vol. 3 No. 3 (2025): September : Anggaran : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/anggaran.v3i3.1742

Abstract

This study aims to analyze interest rate risk management in Micro, Small, and Medium Enterprises (MSMEs) that use People's Business Credit (KUR) facilities, with a case study at the Kari Water Drinking Water Depot in Kulim District, Pekanbaru City. Fluctuations in interest rates are one of the financial risks that can affect the continuity of MSME businesses, especially in terms of the ability to pay credit obligations. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results of the study indicate that the Kari Water Depot faces financial risks due to interest rate fluctuations, operational risks related to water distribution and quality, and legal risks due to drinking water quality regulations. The application of risk management based on ISO 31000 has been proven to help in the process of systematic risk identification, analysis, and mitigation. The mitigation strategy through investment in Reverse Osmosis (RO) technology is considered effective because it can improve product quality and operational efficiency. However, the success of this strategy is greatly influenced by the readiness of human resources, access to financing, and mature risk planning. This study recommends the importance of risk management training for MSMEs and policy support in the form of access to affordable funding and environmentally friendly technology to improve the competitiveness and sustainability of MSMEs amidst economic dynamics.
Co-Authors Emi Vita Liani Emi Vita Lina Evi Suryani Hafizh Dzaky Hawari Ilham Hudi Ilma Amelia Nur Azizah Oktaviana Sari Olipian Resky Pernando Rizki Aryanto siti rodiah Umi Solehah Windy Nurramadani