Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Sinar Sang Surya: Jurnal Pusat Pengabdian kepada Masyarakat Jejak digital: Jurnal Ilmiah Multidisiplin
ihsan ihsan
Universitas Muhammadiyah Bandung
Agriculture, Biological Sciences & Forestry Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Physics Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Peningkatan Kualitas Pendidikan dan Kesadaran Kesehatan di Desa Cigondewah Hilir Kecamatan Margaasih Kabupaten Bandung Jawa Barat Fathan Fathan; ihsan ihsan; Riri Riri; Titeu Titeu; Anwar Anwar
SINAR SANG SURYA Vol 6, No 1 (2022): Februari 2022
Publisher : UM Metro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24127/sss.v6i1.1876

Abstract

ABSTRAK Bentuk kegiatan pengabdian kepada masyarakat oleh mahasiswa dengan pendekatan lintas keilmuan dan sektoral, dengan harapan mahasiswa dapat berkontribusi serta ikut andil kedalam masyarakat yang tak lain agar memahami dinamika masyarakat terutama penyelesaian masalah yang ada. Pelaksanaan kegiatan KKN berlangsung sekitar satu bulan dan bertempat di daerah setingkat desa. Dari hasil observasi dan juga secara langsung terjun ke lapangan, kondisi secara umum yang telah teridentifikasi dari desa, terutama dari permasalahan yang ada, memilah dari sekian permasalahan, dan yang lebih dominan adalah pendidikan dan juga keseahtan, lalu solusi yang didapat yaitu berupa kegiatan atau program yang dilaksanakan selama satu bulan yang diantaranya membantu pengajaran anak-anak di PAUD yang ada di disana, sosialisasi terkait menjaga kesehatan fisik dan psikis semasa pandemi, seminar terkait Stunting, dan juga program-program bantu yang ada di desa yang tak lain membantu pendataan vaksinasi masyarakat, kegiatan posyandu, dan juga membantu pembuatan makalah untuk anggota PKK yang ada disana. Dengan semua program yang sudah direncanakan, masyarakat dan juga stackholder yang ada disana mendukung bahkan membantu, baik itu program dari mahasiswa maupun yang sudah ada di desa. Kata kunci : Pendidikan, Pandemi, Kesehatan  ABSTRACT A form of community service by students with a cross-scientific and sectoral approach, with the hope that students can contribute and participate in other communities to understand the dynamics of society and also related to solving existing problems. The implementation of KKN activities lasts about one month and takes place in village-level areas. From the results of observations and also directly going into the field, the general conditions that have come from the village, especially from existing problems, only a few problems, the more dominant are education and health, then what is obtained is in the form of activities or programs that carried out for one month which included helping teach children in PAUD there, socialization related to maintaining physical and psychological health during the pandemic, seminars related to stunting, as well as assistance programs in the village that helped collect data on community vaccinations, Posyandu activities, and also helped produce papers for PKK members who were there. With all the programs that have been planned, the community and also the stakeholders who are there support and even help, both programs from students and those already in the village.  Keywords : Education, Pandemic, Health
Kesesuaian Pencatatan Aset Biologis pada Peternakan Rakyat dengan SAK EMKM: Studi Kasus Peternakan Multi-Spesies di Cileunyi, Kabupaten Bandung Ihsan Ihsan; Risma Nur Arifah; Shaumy Adellya Novianti; Yati Nurhajati
Jejak digital: Jurnal Ilmiah Multidisiplin Vol. 2 No. 5 (2026): AGUSTUS-SEPTEMBER
Publisher : INDO PUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/6qs1d630

Abstract

This study aims to analyze the application of the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) in the recording and reporting of biological assets at Pak Ahnu's Livestock Farm, an MSME entity with annual turnover below IDR 4,800,000,000. SAK EMKM is the appropriate accounting standard for small and medium-scale enterprises as it employs a historical cost approach that is simpler, practically applicable, and does not require the use of fair value measurement as mandated by PSAK 241 which is intended for large-scale entities. A mixed-method qualitative-quantitative case study design with a descriptive analytical approach was adopted. Data were collected through field observation, in-depth interviews with the farm owner, and analysis of internal financial documents. The results reveal that Pak Ahnu's Livestock manages total biological assets valued at IDR 134,000,000 comprising horses (IDR 40,000,000), sheep (IDR 42,000,000), goats (IDR 46,000,000), and immature livestock (IDR 6,000,000). Monthly revenue reaches IDR 10,800,000, with net profit per head of IDR 1,925,926 for male sheep and IDR 925,926 for female sheep. Findings indicate that the farm's current bookkeeping practices are not fully aligned with SAK EMKM, particularly in the absence of separate accounts for productive and consumable biological assets, lack of depreciation calculation for long-term productive animals, and the absence of complete financial statements comprising the Statement of Financial Position and Statement of Profit or Loss in the SAK EMKM format. Key recommendations include disciplined historical cost-based recording, preparation of two-component financial statements per SAK EMKM, and basic bookkeeping training for the owner.
Co-Authors Anwar Anwar Fathan Fathan Riri Riri Risma Nur Arifah Shaumy Adellya Novianti Titeu Titeu Yati Nurhajati