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Implementasi Pencatatan Akuntansi Berdasarkan SAK EMKM Dalam Pemberian Bantuan Modal Usaha Dengan Pendekatan Theory Investment Pada UMKM Di Kabupaten Sorong Septi Angrayni; Munzir Munzir; Pahmi Pahmi; Annisa' Khaerani
Financial and Accounting Indonesian Research Vol. 5 No. 1 (2025): Financial and Accounting Indonesian Research
Publisher : Program Studi Akuntansi Unimuda Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/fair.v5i1.3121

Dalam Penelitian ini bertujuan untuk: (1) Untuk mengetahui penerapan laporan keuangan yang disusun oleh pelaku UMKM. (2) Untuk mengetahui bagaimana pelaku UMKM di Kabupaten Sorong memahami dan menerapkan pencatatan akuntansi berbasis SAK EMK .(3) Untuk mengetahui berbagai kendala yang di alami UMKM dalam menyususn laporan keuangan sesuai dengan ketentuan SAK EMKM. Pendekatan yang di gunakan dalam penelitian ini adalah pendekatan kualitatif dengan metode deskriptif analitis, melalui teknik pengumpulan data berupa observasi, wawancara, dan dokumentasi terhadap sejumblah pelaku UMKM di Kabupaten Sorong . Hasil penelitian mengindikasikan bahwa penerapan pencatatan laporan keuangan berbasis SAK EMKM di kalangan UMKM Kabupaten Sorong masih sangat rendah. Belum adanya sistem pencatatan yang terstandarisasi menyebabkan pelaku usaha kesulitan dalam mengelola keuangan usaha secara optimal. dalam kerangka Theory of Investment, pelaku UMKM di Sorong masih berada pada tahap awal investasi yang sangat terbatas pada sumber internal (internal financing). Kendala UMKM dalam Menyusun Laporan Keuangan sesuai SAK EMKM Terdapat tiga kendala utama yang dihadapi UMKM dalam menyusun laporan keuangan sesuai standar, yaitu: (a) kurangnya pemahaman dan literasi akuntansi, (b) keterbatasan waktu karena fokus pada kegiatan operasional harian, dan (c) belum tersedianya pendampingan serta sarana pencatatan yang memadai. Faktor-faktor ini membuat pelaku UMKM kesulitan dalam menerapkan SAK EMKM secara efektif

Assistance in preparing financial reports for houses of worship with ISAK 35 standards in Sorong M. Munzir; Z. Zulkifli; S. Sabaria; Risky Febri Wanda; Anetha Way; Pinkan Olivia Marchivanalia
Journal of Community Service and Empowerment Vol. 5 No. 1 (2024): April
Publisher : Universitas Muhammadiyah Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.22219/jcse.v5i1.29601

Houses of worship in Sorong City have not recorded financial reports according to standards and carry out bookkeeping using manual recording. Therefore, this activity aims to provide assistance in preparing financial reports for places of worship with the ISAK 35 standard. The method of implementing the service is carried out by giving presentations accompanied by direct interactive discussions between the implementing lecturer team and participants who come from members of the Religious Communication Forum in Sorong City. There are 30 partners involved in community service, consisting of 2 students, 3 lecturers, 5 administrators each of places of worship (churches, temples, mosques and monasteries) and 5 partners who assist in broadcasting worship. Based on the results of observations and interviews conducted by the service team using random sampling of participants, it can be concluded that implementing community service can provide new insights and knowledge for participants regarding the preparation of financial reports and an understanding of the importance of accurate and accountable reports. By taking part in assistance in preparing financial reports, apart from listening to explanations in preparing financial reports, the participants also held discussions regarding the obstacles faced in managing funds and reporting that is appropriate and easy to understand by users of financial reports and technology.

Penyuluhan Hukum pada Warga Muhammadiyah dalam Aspek Tanah Wakaf di Kabupaten Sorong Perspektif Kepastian Hukum Moh Ery Kusmiadi; Munzir Munzir; Muhammad Rochib Mustaqim; Nadila Nadila
Jurnal Surya Masyarakat Vol 7, No 1 (2024): November 2024
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.7.1.2024.102-111

The Muhammadiyah organization, as one of the largest Islamic organizations in Indonesia, has many waqf land assets throughout the country, including in Sorong district, West Papua Province. Waqf land assets owned by Muhammadiyah in Sorong Regency have great potential to provide benefits to the local community, but despite the enormous potential value, the management of waqf land is often faced with a number of problems that can hinder the achievement of waqf goals. Problems with partners in service that occur in the field include a lack of understanding and awareness, many Muhammadiyah residents do not have adequate understanding and knowledge about the concept of waqf land. Complicated administration and access to legal aid, administrative processes related to waqf land, including licensing and monitoring are often complicated and time consuming. The method of implementing the service is in the form of counseling, workshops and training located at the Muhammadiyah Regional Leadership Office or Hall in Sorong Regency. The results of the service are (1) With the existence of special autonomy for Tanah Papua or Sorong so that the customary laws that apply in that area make it possible for several things to become challenges and obstacles for the service team, lecturers and students, (2) The members of the Muhammadiyah organization still lack human resources. who have an advocate background or work as a lawyer, (3) Incomplete data on waqf land means that the service process is not yet comprehensive in carrying out outreach aspects to Muhammadiyah members who have waqf land with problems or disputes in the customary legal process of the Papuan people.

Penyuluhan Hukum pada Warga Muhammadiyah dalam Aspek Tanah Wakaf di Kabupaten Sorong Perspektif Kepastian Hukum Moh Ery Kusmiadi; Munzir Munzir; Muhammad Rochib Mustaqim; Nadila Nadila
Jurnal Surya Masyarakat Vol 7, No 1 (2024): November 2024
Publisher : Universitas Muhammadiyah Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26714/jsm.7.1.2024.102-111

The Muhammadiyah organization, as one of the largest Islamic organizations in Indonesia, has many waqf land assets throughout the country, including in Sorong district, West Papua Province. Waqf land assets owned by Muhammadiyah in Sorong Regency have great potential to provide benefits to the local community, but despite the enormous potential value, the management of waqf land is often faced with a number of problems that can hinder the achievement of waqf goals. Problems with partners in service that occur in the field include a lack of understanding and awareness, many Muhammadiyah residents do not have adequate understanding and knowledge about the concept of waqf land. Complicated administration and access to legal aid, administrative processes related to waqf land, including licensing and monitoring are often complicated and time consuming. The method of implementing the service is in the form of counseling, workshops and training located at the Muhammadiyah Regional Leadership Office or Hall in Sorong Regency. The results of the service are (1) With the existence of special autonomy for Tanah Papua or Sorong so that the customary laws that apply in that area make it possible for several things to become challenges and obstacles for the service team, lecturers and students, (2) The members of the Muhammadiyah organization still lack human resources. who have an advocate background or work as a lawyer, (3) Incomplete data on waqf land means that the service process is not yet comprehensive in carrying out outreach aspects to Muhammadiyah members who have waqf land with problems or disputes in the customary legal process of the Papuan people.

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