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All Journal Al-Maslahah Jumat Ekonomi: Jurnal Pengabdian Masyarakat
Verdianti Verdianti
IAIN Pontianak
Religion Economics, Econometrics & Finance Education Social Sciences Other

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Pencatatan Transaksi dan Laporan Keuangan Pada Entitas Bisnis Islami Verdianti Verdianti
Al-Maslahah : Jurnal Ilmu Syariah Vol 9, No 2 (2014)
Publisher : Fakultas Syariah (Syari'ah Faculty )

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (353.345 KB) | DOI: 10.24260/almaslahah.v9i2.689

Abstract

Kemunculan entitas bisnis Islami seperti bank-bank dan lembaga keuangan Islam sebagai organisasi yang relatif baru menimbulkan tantangan besar. Para pakar syariah Islam dan akuntansi harus mencari dasar bagi penerapan standar akuntansi yang berbeda dengan standar akuntansi entitas bisnis konvensional seperti telah dikenal selama ini. Standar akuntansi tersebut menjadi kunci sukses bagi entitasbisnis Islami dalam melayani masyarakat di sekitarnya sehingga, seperti lazim-nya,harus dapat menyajikan informasi yang cukup, dapat dipercaya, dan relevan bagi para penggunanya, namun tetap dalam konteks syariah Islam.
Model Pendampingan Activity-Based Costing Digital untuk Penguatan Manajemen Biaya Produk Pertanian Lokal Kalimantan Barat Pratiwi Kurniati; Syahbudi Syahbudi; Dwi Surya Atmaja; Verdianti Verdianti; Fitri Jayanti; Dini Lestary; Monica Olivia; Fitri Giani; Novi Nurmayanti
Jumat Ekonomi: Jurnal Pengabdian Masyarakat Vol. 7 No. 1 (2026): April
Publisher : Lembaga Penelitian dan Pengabdian kepada Masyarakat Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasekon.v7i1.7328

Abstract

This community service activity aimed to strengthen the capacity of 20 farmer group participants under CV. Duta Alam in Ketapang Regency, West Kalimantan, in managing production costs for local agricultural products. The main problem faced by the partners was the limited ability to record, classify, and calculate production costs accurately. Most farmers still relied on manual records and market prices when determining selling prices. The success indicators of this program were measured by a participant attendance rate of 80% and a quantifiable improvement in digital literacy and cost management skills. The results showed that initially, 65% of participants recorded farming costs regularly, but 75% used handwritten records, and 75% had never heard of Activity-Based Costing. After the mentoring activity, all 20 participants successfully met the competency standards, demonstrating the ability to identify production activities, classify overhead costs, and utilize spreadsheets to compare traditional costing with Activity-Based Costing for durian, jengkol, petai, and matoa seedlings. The activity concluded that digital-based Activity-Based Costing effectively overcomes the farmers' technological constraints and supports more accurate cost calculation. Theoretically, this activity demonstrates that the Activity-Based Costing (ABC) method can be adaptively applied to small-scale agriculture through simplified digital tools. Practically, this mentoring significantly enhances the farmers' economic independence by ensuring precise product pricing, minimizing potential financial losses, and accelerating the digital transformation of traditional farmer groups in cost management.
Co-Authors Dini Lestary Dwi Surya Atmaja Fitri Giani Fitri Jayanti Monica Olivia Novi Nurmayanti Pratiwi Kurniati Syahbudi Syahbudi