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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

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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

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

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

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.

Aplikasi Pestisida Nabati Daun Pepaya Pada Tanaman Cabai Di Lahan Kelompok Tani Diporejo Desa Kedayunan Kabupaten Banyuwangi Surotun Akyun; Aldy Bahaduri Indraloka; Nurul Alfiyah; Ika Yuniwati
JUMAT PERTANIAN: Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Agustus
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/abdimasper.v5i2.4644

The Diporejo Farmers Community, Kedayunan Village in Banyuwangi Regency, has quite high potential for agricultural waste product from cultivating papaya (Carica papaya). If agricultural waste was not utilized properly, it caused problems in the form of pollution of surrounding environment, disturbing the surroundings and becoming a source of disease. The aim of this Community Service activity is to assist farmer community in developing papaya waste product into natural pesticides. Several series of community service activities have been carried out, such as: 1) conducting socialization on natural pesticides and 2) carrying out the practice of making natural pesticides. Further service activities carried out are 3) production of pesticides independently and periodically by groups of farmers, and 4) application of pesticides on chili cultivation. The results of monitoring carried out for approximately 3 months showed that plant-based pesticides made from papaya leaves were applied as a form of prevention against OPT (Plant Pest Organisms), farmer groups were able to produce plant-based pesticides independently and continuously, the intensity of pests caught in yellow traps installed on chili plants experienced a significant decline.

Aplikasi Pestisida Nabati Daun Pepaya Pada Tanaman Cabai Di Lahan Kelompok Tani Diporejo Desa Kedayunan Kabupaten Banyuwangi Surotun Akhyun; Aldy Bahaduri Indraloka; Nurul Alfiyah; Ika Yuniwati
JUMAT PERTANIAN: Jurnal Pengabdian Masyarakat Vol. 7 No. 2 (2026): Agustus
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/0xprra71

The Diporejo Farmers Community, Kedayunan Village in Banyuwangi Regency, has quite high potential for agricultural waste product from cultivating papaya (Carica papaya). If agricultural waste was not utilized properly, it caused problems in the form of pollution of surrounding environment, disturbing the surroundings and becoming a source of disease. The aim of this Community Service activity is to assist farmer community in developing papaya waste product into natural pesticides. Several series of community service activities have been carried out, such as: 1) conducting socialization on natural pesticides and 2) carrying out the practice of making natural pesticides. Further service activities carried out are 3) production of pesticides independently and periodically by groups of farmers, and 4) application of pesticides on chili cultivation. The results of monitoring carried out for approximately 3 months showed that plant-based pesticides made from papaya leaves were applied as a form of prevention against OPT (Plant Pest Organisms), farmer groups were able to produce plant-based pesticides independently and continuously, the intensity of pests caught in yellow traps installed on chili plants experienced a significant decline

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