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Review of Community Service Activities with Simple Bookkeeping Objects: Ulasan Kegiatan Pengabdian Masyarakat Dengan Obyek Pembukuan Sederhana Endah Puspitosarie; Dharmayanti Pri Handini; Alfiana
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 8 No. 1 (2024): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

The small, micro, and medium enterprise (MSME) sector is known to be lacking in recording financial transactions or bookkeeping. Many community service activities have been carried out to provide knowledge, train and assist business people in the form of simple bookkeeping training. The aim of writing this article is to review community service activities with simple bookkeeping objects. The review was carried out by searching online publications for activities over the last 5 years. Search results are arranged in summary form and grouped based on several categories. The results of the review show that the number of activities has tended to increase greatly in the last 3 years. Activity partners are generally MSME actors who are grouped into one training activity. The method that is widely used is providing material and direct practice in financial recording which is done manually. Digitalization of bookkeeping is still minimally communicated to business actors. Further reviews can be carried out to examine digitalization and the level of success/obstacles in its implementation.
Review of Community Service Activities Themed Capital for Micro, Small and Medium Enterprises (UMKM): Ulasan Kegiatan Pengabdian Masyarakat Bertemakan Pemodalan Usaha Mikro Kecil dan Menengah (UMKM) Dharmayanti Pri Handini; Endah Puspitosarie; Alfiana; Syamsul Bahri
JATI EMAS (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat) Vol. 8 No. 3 (2024): Jati Emas (Jurnal Aplikasi Teknik dan Pengabdian Masyarakat)
Publisher : DPD Jatim Perkumpulan Dosen Indonesia Semesta

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Abstract

The capital aspect is one of the problems in the micro, small and medium enterprise (MSME) sector. This capital problem has become a theme or topic for community service activities in higher education circles. A review can be carried out as a form of study that is useful for similar activities. The aim of writing this article is to obtain the results of a review of community service activities with the theme of MSME capital. The review was carried out by searching publications for the last 5 years. Reviews are carried out in categories of number of activities per year, activity themes and partners/target groups. The results of the review show that the number of activities tends to increase every year. Information and access to capital are the main themes of the activity with MSME groups as partners or activity targets.
Penerapan ISAK 35 dalam Penyusunan Laporan Keuangan pada Organisasi Nirlaba Pura Sambi Agung Sapto Argo Kecamatan Ngajum Kabupaten Malang Wukir Janu Anggaluh Loga; Khojanah Hasan; Endah Puspitosarie
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 3 No. 6: September 2024
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v3i6.5373

Abstract

Many entities, whether for profit or not, use accounting extensively in the management of an entity's finances. Statement of Financial Accounting Standards (PSAK) 45 was previously used to regulate non-profit or not-for-profit entities regarding financial reporting. Now, Interpretation of Financial Accounting Standards (ISAK) 35 regulates these entities. The aim of this research is to ascertain how ISAK 35 is applied to the financial reporting of the non-profit organization Pura Sambi Agung Sapto Argo, Ngajum District, Malang Regency. This research method uses a qualitative method with a descriptive approach. The setting in this research is Sambi Agung Saptor Argo Temple, Ngajum District, Malang Regency, which is located at Jl. Mawar, Kesamben Village, Ngajum District, Malang Regency. It can be concluded that Sambi Agung Sapto Argo Temple, Ngajum District, Malang Regency, in presenting its financial reports, has not implemented ISAK 35 as the currently applicable standard.
Mengungkap Praktik Akuntabilitas Dalam Pelaksanaan Upacara Pembangunan Rumah Adat “Take Koke” Pada Masyarakat Desa Ratulodong Kabupaten Flores Timur Emanuel Antonius Wuri Koten; Khojanah Hasan; Endah Puspitosarie
Jurnal Akuntansi Keuangan dan Bisnis Vol. 3 No. 2 (2025): Juli - September
Publisher : CV. ITTC INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62379/jakbs.v3i2.3306

Abstract

Take Koke activity is an activity of building a Traditional House which is part of a community tradition that generally requires accountability for every activity, especially in terms of financial management. This paper aims to understand how accountability is in community activities in Ratulodong Village, East Flores Regency. This study uses a qualitative approach with descriptive analysis. The results of the study indicate that the Take Koke activity committee has implemented the principle of accountability well, starting from the planning, implementation, to accountability stages. In planning activities, the committee holds a meeting to discuss the details of the implementation and the budget required. While at the implementation stage, the management records all income and expenses that occur in the Take Koke activity.