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Pertanggung Jawaban Peraturan Standar Akuntansi Keuangan Nomor 45 Terhadap Laporan Keuangan Program Kerja Badan Musyawarah Keluarga Minang Kabau Provinsi Sumatera Selatan Rika Fitri Ramayani
COSTING : Journal of Economic, Business and Accounting Vol 3 No 1 (2019): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (256.159 KB) | DOI: 10.31539/costing.v3i1.746

Abstract

The situation and characteristics of the Minangkabau Family Consultative Body of the South Sumatra Province have work programs or activities. This appears related to the management of financial statements. This research in the research design used is descriptive qualitative approach. The purpose of using qualitative research methods is to disclose comparatively and in accounting for financial statements in accordance with the guideline PSAK No. 45. The results showed the weekly general cash report or transactions recorded manually in large books, and became the basis for making the budget realization report for the current year. Application of PSAK No. 45, will produce financial reports consisting of: Statements of Financial Position, Activity Reports, Cash Flow Statements and Notes to Financial Statements. The report has been presented in accordance with PSAK No. 45 of 2011. Conclusion, this standard looks more complicated but by applying this standard will produce more adequate financial statements. Keywords: PSAK Guideline Number 45, Financial Statements, Minang Kabau Family Consultative Body
Analisis Dampak Masa Pandemi Dan New Normal Terhadap Pedagang Kaki Lima (LoSaPa) Lontong Sayur Padang Pasar Tradisional 16 Ilir Kota Palembang Rika Fitri Ramayani; Emi Sukmawati
Journal of Economic, Bussines and Accounting (COSTING) Vol 5 No 1 (2021): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v5i1.2948

Abstract

One of the street vendors is an alternative to the informal sector for those who cannot find a job due to the relative ease of entering and leaving the informal sector because there are no specific regulations that require it. This study aims to find out to analyze income during the Covid-19 pandemic and the New Normal street vendors selling Padang lontong vegetables which are located around the traditional 16 ilir market in Palembang City. The research method in this study is quantitative descriptive analysis of tools and technology with survey data collection techniques and documentation interviews and literature studies to determine the input and output income of Padang lontong vegetables sellers from the level of profit / loss taken by income data from street vendors who sell typical lontong vegetables. the city of Padang from the Covid-19 pandemic in March 2020 to the new normal period which is estimated to be until March 2021. Based on the analysis and discussion of the results of interviews with informants related to the impact of the Pandemic on the income of lontong vegetable street vendors, Padang Traditional Market 16 Ilir City of Palembang So it can be concluded that the Covid-19 outbreak has an impact on the income of street vendors of Lontong Vegetable Padang Traditional Market 16 Ilir City of Palembang. Profit Level 4, Padang vegetable lontong street vendors from discussions and analysis during the pandemic experienced losses. Like Mr. Babe, the profit level of Mr. Babe suffered a loss of - Rp. 6,302,333, while in the new normal period, the profit rate experienced by Mr. Babe was still experiencing losses but not as big as during the pandemic. The level of profit in the new normal is – Rp 2,253,000. Uni Ani's profit level experienced a loss of – Rp 2,609,333, while in the new normal period, the profit rate experienced by Uni Ani experienced a profit of Rp 2,115.667. Etek Cinde's profit level experienced a loss of – Rp 3,035,607, while in the new normal period the profit rate experienced by Etek Cinde experienced a profit of Rp 1,164,393. Mrs. Deswita's profit level suffered a loss of - 8,169,000, while in the new normal period, the profit level experienced by Mrs. Deswita still experienced a loss of -Rp 3,069,000. Keywords: Lontong Sayur Padang Street Vendors, Income
Pelatihan Akuntansi UMKM Untuk Meningkatkan Kinerja Keuangan Usaha Kelompok Tani Nanas Di Desa Karya Mulya Kecamatan Prabumulih Selatan Rika Fitri Ramayani; Adelia Rosalina
Community Engagement and Emergence Journal (CEEJ) Vol. 2 No. 3 (2021): Community Engagement and Emergence Journal (CEEJ)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ceej.v2i3.318

Abstract

Program Pengabdian Masyarakat di lakukan oleh tim dosen Sekolah Tinggi Ekonomi jurusan Akuntansi pada tahun 2021, ini merupakan pengabdian dilakukan dalam kondisi masa pandemi yaitu semenjak ada wabah virus covid-19 di bulan Maret 2020 segala bidang membatasi jaga jarak disebut social distendsing. Pelaksanaan pengabdian kepada masayarakat di bulan Agustus 2021. Hal tersebut ada terbatasnya kontak sesama manusia segala kegiatan dan laporan diahlikan penggunaan dalam pengiriman laporan email dengan jaringan internet. Memfokuskan pada Pelatihan Akuntansi UMKM Untuk Meningkatkan Kinerja Keuangan Usaha Kelompok Tani Nanas Di Desa Karya Mulya Kecamatan Prabumulih Selatan. Adapun Tahapan pengabdian masyarakat dalam pelaksanaan tersebut meliputi: Survey dan diskusi dengan mitra guna identifikasi kebijakan pelaksanaan dalam menyusun laporan keuangan secara Akuntansi, setting dan simulasi guna menguji kesesuaian fitur tepat guna dalam laporan. sebagai alternatif penyusunan laporan kas dari hasil penjualan UMKM yang terdata dalam usaha kelompok tani nanas. Keywords: Pelatihan Akuntansi, Kinerja Keuangan, UMKM Usaha Tani Nanas
Analisis Pendapatan Usaha Industri Rumah Tangga Roti Mini Bakery Di Kota Palembang Rika Fitri Ramayani
Management Studies and Entrepreneurship Journal (MSEJ) Vol. 2 No. 2 (2021): Management Studies and Entrepreneurship Journal (MSEJ)
Publisher : Yayasan Pendidikan Riset dan Pengembangan Intelektual (YRPI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/msej.v2i2.226

Abstract

Penelitian ini bertujuan untuk menganalisis pendapatan, usaha roti mini bakery termasuk industri rumah tangga yang berlokasi jalan Bambang utoyo lrg family no 987 Kecematan Ilir timur 2 Kota Palembang. Berdasarkan metode penelitian deskriptif kuantitatif. Teknik sampling yang digunakan penelitian ini adalah purposive sampling merupakan teknik untuk menentukan sampel penelitian dengan beberapa pertimbangan tertentu yang bertujuan agar data yang diperoleh nantinya bisa lebih representative. Perhitungan dengan data laporan laba rugi tahun yang menentukan penelitian dari laporan laba/rugi diambil dari data yang diolah pada tahun 2019 dan tahun 2020 untuk mengetahui tingkat laba/rugi Tingkat laba bersih roti mini bakery pada tahun 2019 hasil laba bersih memperoleh sebesar Rp 12.959.000 sedangkan pada tahun 2020 hasil laba bersih memperoleh sebesar Rp 10.879.000. Hal ini bisa di lihat tingkat laba pada usaha roti mini bakery mengalami penurunan , dimana tahun 2020 Rp 12.959.000 pada tahun 2019 sebesar Rp 10.879.000 penurunan laba bersih sebesar Rp 2.080.000 di hitung laba peroleh tahun 2019 dikurangi laba bersih yang diperoleh pada tahun 2020. Kata kunci : Pendapatan , Laba, Rugi
ANALISIS TINGKAT PENDAPATAN MASA PANDEMI COVID -19 TERHADAP PEDAGANG KAKI LIMA 16 ILIR KOTA PALEMBANG Rika Fitri Ramayani; Emi Sukmawati
Widyagama National Conference on Economics and Business (WNCEB) Vol 2, No 1: WNCEB 2021
Publisher : Universitas Widyagama Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (206.934 KB) | DOI: 10.31328/wnceb.v2i1.3213

Abstract

AbstrakSalah satu pedagang kaki lima merupakan alternatif sektor informal bagi mereka yang tidak dapat memperoleh pekerjaan karena relatif mudah untuk masuk dan keluar dari sektor informal karena tidak ada peraturan khusus yang mewajibkannya. Penelitian ini bertujuan untuk mengetahui menganalisis pendapatan pada masa pandemi Covid-19 dan pedagang kaki lima New Normal berjualan lontong Sayur Padang yang berada di sekitar pasar tradisional 16 ilir Kota Palembang. Metode penelitian dalam penelitian ini adalah analisis deskriptif kuantitatif alat dan teknologi dengan teknik pengumpulan data survey dan wawancara, dokumentasi dan studi pustaka untuk mengetahui input dan output pendapatan bagi penjual lontong Sayur Padang dari tingkat untung/rugi. kota Padang dari pandemi Covid-19 Maret 2020 hingga masa normal baru yang diperkirakan hingga Maret 2021. Berdasarkan analisis dan pembahasan hasil wawancara dengan informan terkait dampak Pandemi terhadap pendapatan PKL sayur lontong Pasar Tradisional Padang 16 Ilir Kota Palembang Sehingga dapat disimpulkan bahwa wabah Covid-19 berdampak pada pendapatan PKL sayur lontong Pasar Tradisional Padang 16 Ilir Kota Palembang. Profit Level 4 PKL sayur lontong Padang dari diskusi dan analisa selama pandemi mengalami kerugian. Seperti Pak Babe, tingkat keuntungan Pak Babe mengalami kerugian – Rp. 6.302.333, sedangkan pada. Tingkat keuntungan Uni Ani mengalami kerugian sebesar – Rp 2.609.333, Tingkat keuntungan Etek Cinde mengalami kerugian sebesar – Rp 3.035.607. Tingkat keuntungan Bu Deswita mengalami kerugian sebesar - 8.169.000.Kata kunci: Pedagang Kaki Lima Lontong Sayur Padang, Pendapatan. AbstractOne street vendor is an informal sector alternative for those who are unable to get a job because it is relatively easy to get in and out of the informal sector because there are no specific regulations requiring it. This study aims to analyze income during the Covid-19 pandemic and New Normal street vendors sell lontong Sayuran Padang which is around the traditional market of 16 ilir Palembang City. The research method in this research is quantitative descriptive analysis of tools and technologies with techniques of collecting survey and interview data, documentation and literature studies to find out the input and output of income for sellers of lontong Sayuran Padang from the level of profit / loss. Padang city from the March Covid-19 pandemic to the new normal period expected until March 2021. Based on the analysis and discussion of the results of interviews with informants related to the impact of pandemic on the income of vegetable street vendors lontong Padang Traditional Market 16 Ilir Kota Palembang So it can be concluded that the Covid-19 outbreak has an impact on the income of vegetable street vendors lontong Padang Traditional Market 16 Ilir Kota Palembang. Profit Level 4 vegetable street vendor lontong Padang from discussion and analysis during the pandemic suffered losses. Like Mr. Babe, Mr. Babe's profit rate suffered a loss – Rp. 6,302,333, while on. Uni Ani profit level suffered a loss of - Rp 2,609,333, Etek Cinde profit rate suffered a loss of - Rp 3,035,607. Bu Deswita's profit rate suffered a loss of - 8,169,000.Keywords: Pedagang Kaki Lima Lontong Sayur Padang, Pendapatan.