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All Journal Aptekmas : Jurnal Pengabdian Kepada Masyarakat AKUNSIKA: Jurnal Akuntansi dan Keuangan
Sirajuddin Omsa
Politeknik Negeri Ujung Pandang
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PENINGKATAN USAHA DAN PENDAMPINGAN PIRT SERTA SERTIFIKASI HALAL ABON IKAN WALASOJI Rusdi Nur; Muhammad Arsyad; Sirajuddin Omsa
Aptekmas Jurnal Pengabdian pada Masyarakat Vol 5 No 1 (2022): APTEKMAS Volume 5 Nomor 1 2022
Publisher : Politeknik Negeri Sriwijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (631.531 KB) | DOI: 10.36257/apts.v5i1.4295

Abstract

The Walasoji Shredded Fish (AIW) Business Community was located in Rappang Village, Panca Rijang District, Sidenreng Rappang Regency, South Sulawesi, started its activities in 2012. The partner community is a home industry, initially having around eight members, but now there are only three people. In the shredded production process, partners still use traditional tools, partners cannot determine the exact profit, the packaging of shredded products is still simple without a brand, without a health department permit number, and without a halal certificate from MUI. The problems faced by partners are: how to improve the quality and production capacity, how to know the profit for sure, how to increase the market share of shredded walasoji fish. Based on the problems above, the solution is to improve production methods and processes using machines, provide training and counseling on management, as well as a simple accounting bookkeeping system, assist in branding and packaging equipment, assist in obtaining permits from the health department, and MUI halal certificates. Through this PKM, it is hoped that the capacity and quality of AIW produced by partners will increase, and can be marketed through markets, shops, supermarkets and supermarkets. The methods that will be applied are assistance with production equipment, and packaging, training and counseling on management, and a simple accounting system, assisting in obtaining permits from the health department, and MUI halal certificates. The output targets to be achieved in this activity are scientific publications in national journals or proceedings of national seminars, and published in print or online mass media. With the publication, it is targeted that AIW, which is only known in Rappang, can be widely known, both regionally and nationally after this PKM is implemented.
Financial Performance Analysis of KSP Berkat Bulukumba In Year 2018-2022 Nabila, Putri; Omsa, Sirajuddin; Bravely, Irvan
AKUNSIKA: Jurnal Akuntansi dan Keuangan Vol 6 No 1, January 2025
Publisher : Jurusan Akuntansi Politeknik Negeri Ujung Pandang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31963/akunsika.v6i1.4902

Abstract

This research aims to determine the health level of KSP Berkat Bulukumba in year 2018-2022 based on the Regulation of the Deputy for Supervision of the Ministry of Cooperatives and Small and Medium Enterprises (CSME) of the Republic of Indonesia Number 06/Per/Dep.6/IV/2016. Analysis of the health level of cooperatives is assessed using seven aspects, namely capital aspects, quality of productive assets, management, efficiency, liquidity, independence and growth, as well as aspects of cooperative identity. Data collection in this research was carried out by interviews and questionnaires which were used to measure management aspects and document analysis in the form of balance reports and business revenue residu reports for KSP Berkat Bulukumba for year 2018-2022.The data analysis technique used in this activity is quantitative descriptive. Based on the results of calculating the health level of KSP Berkat Bulukumba for five periods from 2018 to 2022 based on the Regulation of the Deputy for Supervision of the Ministry of CSME of the Republic of Indonesia No.06/Per/Dep.6/IV/2016, it shows a score of 68.65 with predicate 'Pretty Healthy'. During 2018 and 2019 it obtained a score of 68.20, from 2020 to 2022 it increased so that it obtained a score of 68.80.Keywords: Financial performance, KSP Berkat Bulukumba, CSME
Co-Authors Irvan Bravely Muhammad Arsyad Nabila, Putri Rusdi Nur