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All Journal Mimbar Pendidikan: Jurnal Indonesia untuk Kajian Pendidikan Journal of Business Management Education (JBME) Jurnal Pendidikan Akuntansi dan Keuangan ACCOUNTHIK : Journal of Accounting and Finance Jurnal Karinov Jurnal Akuntansi Barelang Jurnal Abdi: Media Pengabdian Kepada Masyarakat Jurnal Bina Akuntansi Jurnal Akuntansi, Keuangan, Perpajakan dan Tata Kelola Perusahaan Akuntansi: Jurnal Riset Ilmu Akuntansi Jurnal Penelitian Ilmu Ekonomi dan Keuangan Syariah Neraca Manajemen, Akuntansi, dan Ekonomi IJEMA
Kurniati, Fitrina
Universitas Pendidikan Indonesia
Humanities Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Social Sciences Other

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ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS (SAK EMKM) IN SCARVEIL MSME FINANCIAL REPORTS Meilani, Melan Nur; Drajat, Alvira Zulfa; Andaresta, Tita; Prayoga, Muhammad Adam Khayla; Armayza, M. Adnan; Kurniati, Fitrina
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.705

Abstract

This study aims to analyze the impact of implementing the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) on the financial performance of Scarveil and provide recommendations for improving the quality of financial reports. A descriptive qualitative approach was used, involving interviews, observations, and documentation. Data collected includes financial reports and transaction records from Scarveil. The analysis indicates that although some accounting practices are adequate, further improvement in compliance with accounting standards is essential for enhancing profitability and business sustainability. This study focuses solely on Scarveil, so the findings may not be generalizable to all SMEs in Indonesia. The study contributes to a deeper understanding of the importance of SAK EMKM implementation for MSMEs in Indonesia, helping business practitioners and policymakers improve financial report transparency and accountability, offering new insights into the relationship between accounting standards and financial success in this sector.
Penerapan Sak EMKM dan Analisis Kinerja Keuangan : Studi Kasus pada UMKM Busana Rose Alif Damayanti; Annisa Maulidina; Friska Valentina Moniaga; Siti Rahma Munawaroh; Fitrina Kurniati
Akuntansi Vol. 3 No. 4 (2024): Desember : Jurnal Riset Ilmu Akuntansi
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i4.2358

Abstract

This research was conducted at one of the Micro, Small and Medium Enterprises (MSMEs) in Bekasi, namely the Busana Rose which provides various types of clothing. The aim of this research is to analyze the application of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) to MSMEs, assist with financial recording in accordance with SAK EMKM for the period January to September 2024, and analyze financial reports. conditions and formulate strategic recommendations to increase the effectiveness of implementing SAK EMKM. The method used in this research is a qualitative descriptive method. Data collection was carried out through observation, documentation and interviews. For data analysis, financial ratio analysis is used which includes calculating liquidity, solvency and profitability ratios. The research results show that based on the analysis of liquidity, solvency and profitability ratios, Busana Rose MSMEs show good financial performance, with ratio values above the industry average. However, Return On Asset (ROA) analysis shows less than satisfactory results, with an ROA value of 1.8%, lower than the industry average of 2%. Therefore, it is recommended to the pemiliks of Rose Busana MSMEs to improve asset management, especially receivables, regularly check trade inventory to control the number of goods that have not been sold for a long time, and utilize online promotional media to maximize the profits obtained.
Pelatihan Kewirausahaan Bagi Mantan Pemain Persib Bandung Kurniati, Fitrina; Mulyani, Heni; Hardiana, R Dian
Jurnal ABDI: Media Pengabdian Kepada Masyarakat Vol. 11 No. 1 (2025): JURNAL ABDI : Media Pengabdian Kepada masyarakat
Publisher : Universitas Negeri Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26740/abdi.v11i1.36364

Abstract

Community Service Activities in the form of Entrepreneurship Training for Former Persib Bandung Players aim to increase interest in entrepreneurship for former football players who are no longer active as professional players. In addition, this activity aims to increase knowledge about preparing a business plan, understanding the importance of branding and social media as a business strategy, and understanding the importance of financial records in business. As workers with a short productive time, this activity is expected to be a provision in retirement. This training was attended by 20 participants, and the results of the activity showed that participants were able to prepare a business plan using the Business Model Canvas (BMC), increase their understanding of the importance of branding and social media as a business strategy and understand the importance of financial records in business. Follow-up activities from this Community Service can be in the form of mentoring for participants who will start their business and expanding the target group of people to football players who are still active as preparation for going through retirement.
LINKING SOCIAL MEDIA COMMERCE, MARKET ORIENTATION, AND MSME PERFORMANCE: EMPIRICAL EVIDENCE FROM TANAH ABANG, JAKARTA Lubis, Asep Ridwan; Kurniati, Fitrina; Rohayati, Yuyun
MIMBAR PENDIDIKAN Vol 10, No 4 (2025)
Publisher : Universitas Pendidikan Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/mimbardik.v10i4.92537

Abstract

This study examines the relationship between social media commerce, market orientation, and MSME performance in Indonesia's fashion industry, specifically investigating market orientation's mediating role. Using a quantitative cross-sectional approach, data was collected from 100 fashion MSMEs in Tanah Abang Market, Jakarta, who actively utilize TikTok Shop. Path analysis with SPSS revealed significant positive relationships across all hypotheses. Social commerce directly influences MSME performance (β = 0.172, p = 0.045) and enhances market orientation capabilities (β = 0.263, p 0.05). Market orientation significantly drives performance improvements (β = 0.253, p = 0.005), while partially mediating the social commerce-performance relationship (indirect effect = 0.066). The combined model explains 37.7% of performance variance, demonstrating dual value creation mechanisms wherein social commerce generates benefits through direct platform advantages and enhanced market-sensing capabilities. The findings contribute to social commerce literature by providing empirical evidence from emerging markets and identifying market orientation as a key mediating mechanism. Practically, successful social commerce implementation requires integrated approaches combining platform adoption with systematic market orientation development. MSMEs should leverage analytics for customer understanding, utilize interactive features for market intelligence, and develop competitive monitoring to maximize benefits. The study positions social commerce as a strategic imperative rather than merely technological adoption, serving dual functions as transactional channels and capability-building tools for sustainable competitive advantage.
SAK EMKM sebagai Pilar Akuntansi UMKM: Studi Kasus pada Mayeng Kopi Muhammad Aji Al-Fauzan; Muhammad Raihan; Shafira Rizky Anzani; Talitha Alzena; Wildan Arif Purnama; Fitrina Kurniati
Indonesian Journal of Economics Management and Accounting Vol. 1 No. 12 (2024): IJEMA - Desember 2024
Publisher : PT. INOVASI TEKNOLOGI KOMPUTER

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Pertumbuhan Usaha Mikro, Kecil, dan Menengah (UMKM) di Indonesia telah menunjukkan tren positif selama beberapa dekade terakhir. UMKM menjadi tulang punggung ekonomi Indonesia dengan kontribusi signifikan terhadap produk domestik bruto (PDB) dan penciptaan lapangan kerja. Menurut data Kementerian Koperasi dan UKM, UMKM menyumbang lebih dari 60% PDB Indonesia dan menyediakan lebih dari 90% lapangan kerja di sektor swasta. Namun, masih banyak pelaku UMKM yang belum memahami pentingnya pencatatan keuangan yang baik, yang berdampak pada kesulitan dalam mengukur kinerja usaha serta merencanakan perkembangan bisnis. Pada umumnya, pencatatan keuangan bagi UMKM masih dilakukan secara manual atau bahkan tidak dilakukan sama sekali, sehingga mereka sulit mengetahui arus kas, laba rugi, serta modal yang dimiliki. Sampel dari penelitian ini berasal dari sebuah UMKM di Bandung yaitu Coffeshop Mayeng kopi. Metode penelitian yang digunakan adalah analisis observasi lapangan dengan pengumpulan data keuangan secara langsung dan real. Hasil dari penelitian menunjukkan bahwa terdapat permasalahan pada persediaan yang ada karena pencatatan tidak dilakukan berdasarkan SAK EMKM. Pembahasan dari penelitian ini menyoroti penerapan SAK EMKM yang tidak sesuai mampu mempengaruhi tingkat kekurangan persediaan dan penyusutan
Co-Authors Alif Damayanti Andaresta, Tita Anggraeni, Septianesa Annisa Maulidina Armayza, M. Adnan Arvian Triantoro Ayuningtyas, Annisa Chintya Fasya Arrahman Dian Anita Nuswantara Djoewita, Djoewita Drajat, Alvira Zulfa Fauzyyah, Nayla Miftah Friska Valentina Moniaga Friyanto, Friyanto Ganjar, Deswinta Amelia Hanifia Arlinda Hardiana, R Dian Hardiana, R. Dian Hardiana, Raden Dian Heraeni Tanuatmodjo Iqbal Lhutfi Ismawati, Yuliani Julianti, R. Adelia Renggani Lubis, Asep Ridwan Mardiani, Rika Meilani, Melan Nur Mita Febi Valentina Muhammad Aji Al-Fauzan Muhammad Raihan Mulyani, Heni Musyaffi, Ayatulloh Michael Nasution, Hafifah Nur Shania Hardiyanti Prayoga, Muhammad Adam Khayla Putri, Mega Renanda Raya Sulistyowati Reinaldi Farid Rejeki, Asri Sri Rohayati, Yuyun Salsabil, Nisa Salwa Salsabilla, Keizha Venda Sari, Wulan Iyhig Ratna Selfiah, Selfiah Shafira Rizky Anzani Simangunsong, Naomi Oktavia Siti Rahma Munawaroh Sugangga, Fannie Sugiharti, Harpa Talitha Alzena Wildan Arif Purnama Yusman, Rannisa Aliya