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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Kinerja: Jurnal Ekonomi dan Manajemen Akuntabel : Jurnal Ekonomi dan Keuangan Abdimas Umtas : Jurnal Pengabdian kepada Masyarakat EKUITAS (Jurnal Ekonomi dan Keuangan) JIA (Jurnal Ilmiah Akuntansi) JAE (Jurnal Akuntansi dan Ekonomi) Asia Pacific Fraud Journal EkBis: Jurnal Ekonomi dan Bisnis Abdimas Universal Proceeding of National Conference on Accounting & Finance JURPIKAT (Jurnal Pengabdian Kepada Masyarakat) Jurnal Ilmiah Akuntansi dan Keuangan (JIAKu) Jurnal Ilmu Akuntansi Mulawarman (JIAM) Journal of Artificial Intelligence and Digital Business AMMA : Jurnal Pengabdian Masyarakat KOPEMAS
Fibriyani Nur Khairin
Universitas Mulawarman
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Nursing Public Health Social Sciences Other

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Sosialisasi Penyusunan Laporan Keuangan Nirlaba Berdasarkan ISAK 335 pada Rumah Sakit PKU Muhammmadiyah Makassar Rezkiyanti, Nur Alfiah; Ulfah, Yana; Khairin, Fibriyani Nur; Asmapane, Set
Abdimas Universal Vol. 8 No. 1 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas Balikpapan (LPPM UNIBA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36277/abdimasuniversal.v8i1.2691

Abstract

The preparation of financial statements is an obligation for every organization or enterprise, whether profit-oriented or non-profit. However, more specifically for non-profit organizations, this obligation arises as a form of transparency and accountability for the use of the funds received. Therefore, as an effort to improve the quality of financial reporting, a good understanding of the Financial Accounting Standards Interpretation (ISAK) 335, which regulates the preparation of financial statements for non-profit entities, is required by fund managers. Therefore, this socialisation activity was conducted at the Rumah Sakit Pembinaan Kesejahteraan Umat (RS PKU) Muhammadiyah Makassar, which is one of the not-for-profit oriented entities. The activity aims to enhance the hospital management's understanding of ISAK 335, provide practical guidance in preparing non-profit financial statements by accounting standards, improve transparency and accountability in hospital financial management, and prevent potential errors in financial statement presentation that could impact audits and decision-making. The results of the conducted socialisation activities are expected to contribute to the hospital's implementation of ISAK 335, which can then enhance transparency, allowing donors and stakeholders to understand how funds are used, and facilitate the audit process, as the reports become more systematic and in accordance with general accounting standards.
Penguatan Kapasitas Pelaku UMKM dalam Pengelolaan Keuangan Berkelanjutan untuk Mendukung Capaian SDGs Fibriyani Nur Khairin; Agus Setiawaty; Iskandar; Risnawati Ramli; Aspyan Noor
JURPIKAT Vol 7 No 3 (2026)
Publisher : Politeknik Piksi Ganesha Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37339/jurpikat.v7i3.3256

Abstract

Kegiatan pengabdian kepada masyarakat ini bertujuan untuk meningkatkan kapasitas keberlanjutan pelaku UMKM binaan PT IMM Bontang dalam aspek perpajakan, penyusunan anggaran, dan pembuatan laporan arus kas sebagai fondasi penting dalam pengelolaan usaha yang berkelanjutan. Peserta diberikan pemahaman melalui edukasi dan bimbingan teknis. Hasil kegiatan menunjukkan peningkatan pemahaman dan keterampilan mitra dalam memahami regulasi perpajakan, menyusun perencanaan keuangan, serta membangun sistem pencatatan arus kas yang lebih terstruktur. Kegiatan ini berkontribusi pada penguatan kapasitas usaha UMKM dan mendukung pencapaian Sustainable Development Goals (SDGs), khususnya SDG 1 (Tanpa Kemiskinan), SDG 8 (Pekerjaan Layak dan Pertumbuhan Ekonomi), SDG 9 (Industri, Inovasi, dan Infrastruktur) dan SDG 16 (Perdamaian, Keadilan, dan Institusi yang Kuat) melalui peningkatan literasi keuangan dan tata kelola usaha yang lebih baik. Secara keseluruhan, program ini memberikan dampak positif bagi keberlanjutan bisnis UMKM binaan dan direkomendasikan untuk dilanjutkan dengan pendampingan rutin serta pelatihan lanjutan di bidang manajemen keuangan dan transformasi digital.
Pendampingan Pengelolaan Keuangan Pada UMKM Kuliner My Kitchen Di Samarinda Dalam Mendukung Keberlanjutan Usaha Yunita Fitria; Ferry Diyanti; Anisa Kusumawardani; Muhammad Abadan Syakura; Yoremia Lestari Ginting; Fibriyani Nur Khairin; Muhammad Haris Zidni Khatib Ramadhani
AMMA : Jurnal Pengabdian Masyarakat Vol. 5 No. 4 : Mei (2026): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This community service activity aims to improve financial management skills of the culinary MSME My Kitchen in Samarinda through assitance in simple finacial recording. The main problem faced by the partner is the absence of systematic financial records, making it difficult to determine busniss financial conditions accurately. The implementation method includes preparation, mentoring activities, and evaluation. The mentoring process was carried out  through financial literacy education, training on simple bookkeeping, and direct practice in recording daily transactions. The results show that the partner has improved unterstanding basuc finanvial management and is able to record income and expenses sytematically. In addition, the patmer can estimate business profits more accurately. This activity has a positive impact on improving financial literacy and supports the sustainability of the MSME business.
Co-Authors *, Irwansyah . Rosidi Agus Setiawaty Alan Smith Purba Anisa Kusumawardani Bartolome, Erdy Ismail Bartolome, Erdy Ismail Bartolome Cecilia Amalia Sandra Rumajar Christine Gabriella Damanik, Chrystian Mahardika Dharma Kesuma, Dharma Dwi Risma Deviyanti Eko Ganis Sukoharsono Endang Mardiati Fachry Abda El Rahman Ferry Diyanti Fitermen, Andi Rezky Fitriana Fitria, Yunita Hariadi, Bambang - Hasriadi, LM Irwansyah Irwansyah Irwansyah Iskandar Jayanti, Rizka Dwi Ledy Setiawati Lewi Malisan Made Sudarma Mandasari, Jayanti Muhammad Abadan Syakura Muhammad Abadan Syakura Muhammad Haris Zidni Khatib Ramadhani Noor, Aspyan Nuraini Nuraini Nurdin, Jurana Rahayu Indriasari Retno Eka Wulandari Rezkiyanti, Nur Alfiah Risnawati Ramli Rizka Dwi Jayanti Roekhudin, Roekhudin Set Asmapane Sri Mintarti Syah, Sri Rahayu Syah, Sultan Wirasmi Wardhani Yana Ulfah Yoremia Lestari Ginting