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All Journal Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) INVOICE : JURNAL ILMU AKUNTANSI Jurnal Javanica: Jurnal Terapan Agribisnis
Nurul Alfiyah
Politeknik Negeri Banyuwangi
Agriculture, Biological Sciences & Forestry Humanities Economics, Econometrics & Finance Environmental Science Other

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Tinjauan Kesiapan Penyusunan Laporan Keuangan sesuai SAK EMKM pada UMKM di Banyuwangi Novilia Kareja; Nurul Alfiyah; Dani Agung Wicaksono
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 7 (2023): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

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

Abstract

This research was conducted with the aim of getting an overview of the readiness of MSMEs in Banyuwangi to prepare financial reports according to SAK EMKM. This review of MSME readiness is carried out on several aspects, namely the ability to fulfill characteristics, the level of ability to fulfill basic assumptions, and the basis for measurement. This is descriptive research using a qualitative methodology. Respondents in this study were tenants assisted by the Banyuwangi State Polytechnic Business Incubator. The results of this study show that based on the level of ability to fulfill the basic assumptions, it is known that the level of ability is still very minimal. Of the three basic assumptions needed in preparing financial reports according to SAK-EMKM, only the basic assumption of business continuity can be fulfilled by all respondents. Meanwhile, the accrual basis and business entities are still not optimally applied by some SMEs.
Analisis Nilai Tambah Buah Naga Menjadi Mie Instan Kering Pada CV Tirta Emas Jember Adinda Deakta Waniza Cintana; Sandryas Alief Kurniasanti; Nurul Alfiyah
Jurnal Javanica Vol. 4 No. 1 (2025): Jurnal Terapan Agribisnis
Publisher : Politeknik Negeri Banyuwangi Jl. Raya Jember km. 13 Labanasem, Kabat, Banyuwangi, Jawa Timur (68461) Telp. (0333) 636780

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57203/javanica.v4i1.2025.49-62

Abstract

Penelitian ini memiliki tujuan untuk mengetahui dan memperoleh keuntungan serta nilai tambah produk mie instan dari buah naga di CV Tirta Emas di Kabupaten Jember. Pendekatan penelitian ini adalah pendekatan kuantitatif dengan metode Hayam. Metode ini dapat memperkirakan nilai output, produktivitas, dan nilai tambah yang diperoleh dari perhitungan biaya produksi. Responden yang dipilih yakni pemilik usaha CV Tirta Emas dan salah satu karyawan bagian produksi. Hasil perhitungan nilai tambah mie instan buah naga sebesar Rp. 266.645/kg dengan rasio nilai tambah 48,4% sehingga tergolong pada kategori nilai tambah tinggi. Total keuntungan yang diperoleh CV Tirta Emas dalam satu tahun sebesar Rp. 15.234.499,-.  
The Empowering the Gintangan Village Community in Realizing a Circular Economy Through the Production of Eco Enzymes (EE) and Liquid Organic Fertilizer (POC): Pemberdayaan Masyarakat Desa Gintangan dalam Mewujudkan Ekonomi Sirkular Melalui Produksi Eco Enzyme (EE) dan Pupuk Organik Cair (POC) Nurul Alfiyah; Riza Rahimi Bachtiar; Asmaul Khusna; Jamilah; Nugroho Dwi Prasojo
Santhet: (Jurnal Sejarah, Pendidikan Dan Humaniora) Vol 10 No 2 (2026): SANTHET: (JURNAL SEJARAH, PENDIDIKAN DAN HUMANIORA) 
Publisher : Proram studi pendidikan Sejarah Fakultas Keguruan Dan Ilmu Pendidikan Universaitas PGRI Banyuwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36526/santhet.v10i2.6328

Abstract

Organic waste management in Gintangan Village, Blimbingsari District, Banyuwangi, has not been fully optimized, as some household organic waste is still disposed of without prior sorting, while dry yard waste is often burned in open spaces. These practices reduce the opportunity to reuse organic materials and may contribute to local environmental problems. This community service program aimed to improve residents’ basic knowledge and practical skills, particularly among housewives, in processing household organic waste into eco enzyme and liquid organic fertilizer (POC) using a simple circular economy approach. The program was conducted through socialization, hands-on training, and direct assistance. Evaluation was carried out through observation, pre-test and post-test instruments, and organoleptic assessment of the fermented products. A total of 20 participants were involved in the activity. The initial assessment indicated that 90% of participants had limited understanding of how kitchen waste could be processed into fermentation-based products. After the training, 90% of participants were able to correctly explain and apply the 1:3:10 ratio commonly used in eco enzyme production. Participants also produced eco enzyme and POC and were able to identify basic indicators of successful fermentation, such as aroma, color, and absence of mold contamination. The results suggest that household organic waste has the potential to be processed into useful  products at the household scale. This program also introduced an integrated use of green and brown organic waste as a practical effort to reduce yard waste burning and promote the reuse of locally available organic resources.
Smart AI-Enabled SAK EMKM for Accounting Transformation and MSME Financial Performance Nurul Alfiyah; Indira Nuansa Ratri; Lukman Hakim; Sari Wiji Utami
Invoice : Jurnal Ilmu Akuntansi Vol. 8 No. 1 (2026): March 2026
Publisher : Universitas Muhammadiyah Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26618/q4fce014

Abstract

This study examines how artificial intelligence (AI)-enabled digital accounting platforms support the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) while improving the financial performance and governance of MSMEs. Although standardized financial reporting is increasingly essential for business sustainability and regulatory compliance, many MSMEs continue to depend on manual bookkeeping systems that hinder reporting accuracy, timeliness, and decision usefulness. Addressing this gap, the study investigates the digital accounting transformation of Batik Muktiyasa, a batik MSME in Banyuwangi, Indonesia, through a qualitative contextual approach combined with action research. Data were obtained through interviews, direct observation, financial document analysis, and system implementation to compare accounting practices before and after the adoption of an AI-enabled accounting platform. The findings indicate that AI-based accounting systems not only improve the accuracy of financial records, automate transaction classification, and produce financial statements aligned with SAK EMKM, but also expand the managerial value of accounting information through automated ratio analysis, financial trend detection, and cost-efficiency evaluation. A significant finding is the improvement in accounting compliance from 21.4% before digitalization to full compliance after implementation. The novelty of this research lies in its integration of AI adoption, MSME accounting digitalization, and SAK EMKM compliance within a single contextual transformation framework. The study contributes to the literature by proposing an integrated AI–SAK EMKM accounting transformation model that explains how AI-enabled systems can bridge the gap between informal bookkeeping practices and formal financial reporting standards in MSMEs. Practically, the study provides an applicable model for MSMEs, policymakers, and digital accounting service providers to strengthen financial governance, enhance compliance, and support long-term business sustainability.
Co-Authors Adinda Deakta Waniza Cintana Asmaul Khusna Dani Agung Wicaksono Indira Nuansa Ratri JAMILAH Lukman Hakim Novilia Kareja Nugroho Dwi Prasojo Riza Rahimi Bachtiar Sandryas Alief Kurniasanti Sari Wiji Utami