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All Journal Jurnal Ilmiah Manajemen Kesatuan Jurnal Ilmiah Akuntansi Kesatuan Jurnal Abdimas ADPI Sosial Dan Humaniora JURNAL LENTERA AKUNTANSI AJAD : Jurnal Pengabdian kepada Masyarakat Almufi Jurnal Pengabdian kepada Masyarakat JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Media Riset Akuntansi Auditing & Informasi Jurnal Abdi Inovatif : Pengabdian kepada Masyarakat JRAP (Jurnal Riset Akuntansi dan Perpajakan) Journal of Social Science and Business Studies J-CEKI
Marnilin, Feni
Universitas Nusa Bangsa
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Biochemistry, Genetics & Molecular Biology Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Comparison of the Implementation of SAK EMKM and SAK ETAP in MSME RM. Nusantara Grilled Fish Cikarang - Bekasi Dewi, Mutiah Puspa; Yulia, Iis Anisa; Marnilin, Feni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 3 (2024): JIAKES Edisi Juni 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i3.2648

Abstract

This research aims to determine the comparison between the financial reports of SAK EMKM and SAK ETAP for MSMEs. This research is a type of quantitative research using a descriptive approach in data collection. The data processed is the financial report of RM Ikan Bakar Nusantara UMKM. The data collection and processing techniques use observation and documentation methods. Meanwhile, the data analysis techniques used are data collection, data reduction, data presentation and drawing conclusions. The research results show that the UMKM RM Ikan Bakar Nusantara prepares its financial reports using SAK EMKM which is easier to understand compared to SAK ETAP and the financial reports presented are profit and loss reports, reports of changes in equity, and financial reports. The conformity of SAK EMKM to the financial statements of RM Ikan Bakar Nusantara UMKM is fully compliant. . Keywords: MSME, Financial Reports, SAK EMKM, SAK ETAP
Comparison Of Corporate Bankruptcy Predictions Based On The Altman Model And Springate Approach: Case Study of the Technology Sector Listed on the IDX for the 2021-2023 Period Hidayat, Ahsan Nurfalah; Mutmainah, Isbandriyati; Marnilin, Feni
Jurnal Ilmiah Akuntansi Kesatuan Vol. 12 No. 6 (2024): JIAKES Edisi Desember 2024
Publisher : Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jiakes.v12i6.2690

Abstract

This study was conducted to determine the financial performance of technology sector companies from the analysis of bankruptcy prediction using the Altman Z-Score and Springate S-Score methods and compare the accuracy and type error of the two methods in the 2021-2023 period. This study uses secondary data obtained from the Indonesia Stock Exchange using quantitative descriptive analysis techniques. The determination of the sample in this study uses a nonprobability sampling method, precisely with a purposive sampling technique. The results of this study show that based on the Altman Z-Score method, there are 4 technology sector companies that have the potential to experience bankruptcy for 3 consecutive years, including ATIC, DIGI, CASH, ENVY. Based on the Springate S-Score method, it is indicated that 4 companies have the potential to go bankrupt for 3 consecutive years, including DIGI, CASH, ENVY, CYBR. The accuracy and type error rate obtained for three years in technology sector companies based on the Springate S-Score method resulted in a higher accuracy of 72% in 2022 with lower type errors compared to the Altman Z-Score method. Keywords: Technology Sector, Bankruptcy, Altman Z-Score, Springate S-Score
Edukasi Literasi Keuangan bagi Santri di Pesantren Al-Marjan Mulabaru Lebak Banten Yulia, Iis Anisa; Mutmainah, Isbandriyati; Susanto, Heri; Dewi Fitrianti; Rumna, Rumna; Pranamulia, Agus; Putra, Mulyana Gustira; Fitriani, Anna; Arifien, Yunus; Solihin, Lalu; Maad, Faizal; Marnilin, Feni; Rusman, Hedar; Wahidhani, Eha Hasni; Widjaja, Ichwan Rachmanu; Sukayat, Harmoko; Irawan, Rahmat; Mahfudi, Ahmad Zaid; anisa yulia, iis
AJAD : Jurnal Pengabdian kepada Masyarakat Vol. 5 No. 3 (2025): DECEMBER 2025
Publisher : Divisi Riset, Lembaga Mitra Solusi Teknologi Informasi (L-MSTI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59431/ajad.v5i3.672

Abstract

The Community Service Program (PkM) was implemented at Al-Marjan Mulabaru Islamic Boarding School, Lebak, Banten, to strengthen students’ financial literacy. Key challenges identified include low baseline financial knowledge, limited access to financing for pesantren-based enterprises, and insufficient infrastructure and technology (notably internet access and fintech tools) to support financial information and services. The program involved needs assessment, material development, face-to-face training, discussion, and evaluation using pre- and post-tests. Results show an increase in understanding from 43% (pre-test) to 92% (post-test), a gain of 49 percentage points. These findings indicate that the training content and delivery were effective in improving basic skills in budgeting and money management. Participants were highly engaged during the sessions, reflected in active discussions and question-and-answer activities.
Co-Authors Ahmad Zaid Mahfudi Anisa Yulia, Iis Anna Fitriani Bertasari, Meilani Darmansyah , DARMANSYAH . Dewi Fitrianti Dewi, Mutiah Puspa Fadillah, Tri Dessy Faizal Maad Hedar, Hedar Rusman Heri Susanto Hidayat, Ahsan Nurfalah Ibrahim, Mozart Malik Isbandriyati Mutmainah J.M.V. Mulyadi JMV Mulyadi Mahfudi, Ahmad Zaid Mulyana Gustira Putra Pranamulia, Agus Putra, Mulyana Gustira Rahmat Irawan Rumna Rumna, Rumna Rusman, Hedar Sari, Titis Nistia Seniorita Solihin, Lalu Srikandi, Srikandi Sukayat, Harmoko Wahidhani, Eha Hasni Widjaja, Ichwan Rachmanu Widjaja, Ichwan Rahmanu Yulia, Iis Anisa Yunus Arifien