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Penerapan Akuntansi Pada Usaha Mikro Kecil dan Menengah (UMKM) Khususnya Usaha Kemplang Krupuk Ikan Gabus Mang Arsyad dan UMKM Pempek Kemplang Krupuk Nona Saekarini Yuliachtri; Rosalina Ghozali; Darma Yanti; Nina Sabrina
Journal of Dedicators Community Vol 3, No 3 (2019)
Publisher : Universitas Islam Nahdlatul Ulama Jepara

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (275.558 KB) | DOI: 10.34001/jdc.v3i3.1039

Abstract

Partners in the implementation of this service Kemplang UMKM Gabus Fish Krupuk Mang Arsyad and UMKM Pempek Kemplang Krupuk Nona located in the jayalaksana hall of the village 3-4 Ulu subdistrict opposite ulu 1. Based on the situation analysis, it can be identified several problems faced by partners, namely: The level of management and accounting knowledge is very minimal in both partners. This is motivated by the level of education of partner managers who are educated with junior high school education and the highest senior high school. The implementation method used in conducting school management management activities as well as structuring school financial statement structuring consists of 2 stages. namely stage 1 delivery of material, stage 2 guidance and assistance in preparing financial statements. UMKM accounting training activities for micro, small and medium enterprises (UMKM) to improve the company's financial performance run smoothly. All participants enthusiastically participated in the event until it was finished and felt the benefits of training for their business progress, gradually the process of preparing financial statements began to be carried out in the mentoring stage
Analisis Faktor Capaian Realisasi Penerimaan Retribusi Jasa Angkutan Sungai dan Penyeberangan pada Dinas Perhubungan Kota Palembang Darma Yanti; Rosalina Ghozali
Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan Publik Vol 5 No 2 (2020): Indonesian Treasury Review: Jurnal Perbendaharaan, Keuangan Negara dan Kebijakan
Publisher : Direktorat Jenderal Perbendaharaan, Kementerian Keuangan

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (191.136 KB) | DOI: 10.33105/itrev.v5i2.168

Abstract

River and crossing service levies are transport activities using ships carried out in the river, and crossings to transport passengers, goods and or animals organized by river and crossing companies. The factor of not achieving the realization of the revenue of river transportation and crossing retribution services in the Palembang City Transportation Agency, setting unrealistic targets is constrained by a lack of legal basis so as to achieve the desired target cannot be achieved and limited authority for officers who withdraw fees due to regulatory regulations Number 35 of 2017 concerning escorts that are still in conflict with the Laws Regulations, Ministerial Regulations, Government Regulations, and Regional Regulations. The collection of retribution is also experiencing leakage or breakthrough due to the effectiveness of the imposition of sanctions and the lack of facilities and infrastructure in the field. The service is not yet prime due to limited human resources or field implementation officers. The levies collection officer is not unwilling to provide services and human resources, but also because of conflicting rules that prevent officers from carrying out a complete withdrawal. Officers move with the rules set by the City Government so that their authority is limited.
Pendampingan Penyusunan Dokumentasi Pendaftaran Badan Hukum BUM Desa Dayang Jaya Wani Fitriah; Sunardi Sunardi; Beliwati Kosim; Rosalina Ghozali
Jurnal Pengabdian Kepada Masyarakat (JPKM) TABIKPUN Vol. 3 No. 3 (2022)
Publisher : Faculty of Mathematics and Natural Sciences - Universitas Lampung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23960/jpkmt.v3i3.105

Abstract

Aspek legalitas sangat penting bagi Badan Usaha Milik (BUM) Desa. Namun pengenola BUM Desa Dayang Jaya Desa Tanjung Dayang Utara Kecamatan Indralaya Selatan Kabupaten Ogan Ilir belum memilikinya. Kegiatan PKM ini adalah pendampingan pengelolanya untuk mendapatkan sertifikat badan hukum BUM Desa. Kegiatan dilaksanakan dengan metode terstruktur yaitu a). Pembekalan mahasiswa KKN, b). Survei lapangan, c). Persiapan Dokumen Persyaratan, d). Pengumpulan data, e). Koordinasi dengan Tenaga ahli Pemerintah Daerah, f). Penyusunan Dokumen, g). Submit Dokumen. Kegiatan penyusunan dokumen dan pendaftaran badan hukum BUM Desa didampingi Tim PKM bersama mahasiswa KKN dan aparatur BUM Desa hingga proses registrasi badan hukum dilakukan pada hari yang sama. Selanjutnya TIM PKM dan mahasiswa KKN melakukan monitoring hingga sertifikat badan hukum diterbitkan. Luaran kegiatan PKM ini terbukti dengan terbitnya Sertifikat Badan Hukum BUM Desa Dayang Jaya.