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ANALISIS PERLAKUAN AKUNTANSI BIAYA UNTUK JASA KONSULTANSI PENGAWASAN BERDASARKAN PSAK 34 TAHUN 2010 Sari Hayati; Lili .
Buletin Studi Ekonomi VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/bse.2017.v22.i01.p01

This study aims to determine the cost of the recording system at PT Mandiri Aikon Survey to determine the accounting procedures used in the cost of financing the project. This research is a qualitative descriptive study, using primary data, secondary data, and data collection techniques by interview, observation and literature study, then analyzed using Statement of Financial Accounting Standards No. 34. The company is in calculating the cost of consultancy supervision use the completed contract method to recognize the cost. Completed contract method can be used to calculate revenue in the process of less than one accounting period, using the completed contract approach will provide a more reasonable so that the information presented is accurate. However, the calculations performed by the company not comply with the Statement of Financial Accounting Standards No. 34 in 2010, stated that the company should provide a more reasonable in recognizing the cost. All costs for the implementation of the bill work or progress is not recorded as revenue, but is accumulated in the account contract stating that the construction contract should be recognized respectively as income and expenses at the stage of completion of contract activity on neraca.Taksiran loss (expected loss) on the construction contract should be recognized as an expense

KEGIATAN BUDIDAYA IKAN NILA DI KOLAM TERPAL UNTUK PERBAIKAN USAHA MASYARAKAT DESA SEMBULUH Leni Handayani; Sari Hayati; Rustiana Widaryati
Sebatik Vol 25 No 1 (2021): Juni 2021
Publisher : STMIK Widya Cipta Dharma

Tujuan kegiatan Program Kemitraan masyarakat (PKM) ini adalah peningkatan kapasitas kemampuan masyarakat Sembuluh dalam mengelola usaha budidaya ikan Nila. Kegiatan PKM ini diikuti oleh anggota kelompok budidaya yang ada di daerah mitra yang mempunyai keinginan untuk memperbaiki usaha yang telah dijalani. Permasalahan yang dihadapi adalah kurangnya wawasan dan keterampilan masyarakat tentang bagaimana budidaya ikan terutama di kolam terpal dan tentang perencanaan usaha budidaya, belum diterapkannya teknologi budidaya yang baik misalnya masalah pemberian pakan, penangan benih sebelum tebar, pencegahan penyakit ikan, kondisi kualitas perairan danau sembuluh yang menurun sehingga dapat mempengaruhi pertumbuhan ikan dan belum ada alternatif tempat pemeliharaan ikan sedangkan permintaan terhadap ikan nila cukup tinggi. Metode yang digunakan dalam kegiatan ini adalah metode pendekatan yang melibatkan anggota kelompok budidaya ikan yang ada di daerah mitra. Pelaksanaan kegiatan dilakukan dengan metode penyuluhan, pelatihan dan praktik langsung. Hasil kegiatan PKM ini memberikan dampak positif bagi mitra karena mereka mendapatkan pengetahuan dan keterampilan tentang bagaimana budidaya ikan dan pembuatan pakan ikan serta bagaimana pemeliharaan ikan nila pada kolam terpal. Berdasarkan hasil evaluasi dari kegiatan pemeliharaan ikan pada program PKM ini memperoleh nilai kelangsungan hidup ikan nila yang dipelihara dikolam terpal selama pemeliharaan rata-rata mencapai 75,30%, tingginya hasil produksi yang dihasilkan ini akan berdampak pada pendapatan petani ikan sedangkan evaluasi seluruh kegiatan PKM ini berjalan dengan baik.

Pelatihan Pembuatan Tas Berbahan Dasar Kardus dan Tali Rafia bagi Pelaku Usaha Kerupuk Ikan Di Desa Sungai Undang Sari Hayati; Leni Handayani; Yuli Andriyati; Lili Winarti
I-Com: Indonesian Community Journal Vol 3 No 2 (2023): I-Com: Indonesian Community Journal (Juni 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Desa Sungai undang merupakan salah satu desa yang berada di kabupaten Seruyan yang Sebagian besar penduduknya bekerja pada sektor perikanan baik sebagai nelayan maupun pelaku usaha pengolahan hasil perikanan. Salah satu usaha yang cukup berkembang di Desa ini adalah pengolahan kerupuk ikan yang dilakukan oleh ibu rumah tangga. Ada beberapa permasalahan yang ada dalam penjualan produk ini yaitu para pelaku usaha masih sangat terbatas promosi yang dilakukan. Biasanya para pelaku usaha membeli tas khusus sebagai salah satu promosi usaha, namun ini juga sangat terbatas karena cukup mahalnya pemesanan untuk membuat tas kemasan bagi pembeli. Kegiatan Pelatihan dilakukan dengan metode kolaborasi antara ceramah interaktif dan demonstrasi.Dalam kegiatan ini para peserta terlibat aktif dalam kegiatan ini, hal ini bertujuan untuk melatih keterampilan peserta dalam membuat tas yang berbahan dasar kardus dan tali rafia, setelah selesai kemudian dilakukan evaluasi. Hasil kegiatan ini para peserta sudah mulai bisa membuat tas berbahan dasar kardus dan tali rafia yang nantinya dapat menggantikan tas yg biasa dipesan oleh peserta sebagai tempat belanja bagi para pembeli.

Procedure for Issuing Revolying Loans Revolving Loans in Rural Areas, Seruyan Hilir Regency Sari Hayati
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.30734

The purpose of this study was to determine how the lending procedures scrolling national program for community empowerment rural to small and medium enterprises rural communities in Sub Seruyan Hilir, to determine the obstacles that arise facing society and unit financial management in the process of granting credits rolled national community empowerment program mandiri rural small and medium enterprises to rural communities in Sub Seruyan Hilir. This research is a qualitative descriptive study. Based on the source, there are two primary data and secondary data, data collection techniques used were interviews, observation, and documentation. Based on the results of this study concluded that, revolving credit granting procedures of the national program of rural community empowerment through 6 stages, stages of the loan application, the examination of the loan, the loan decision phase, the realization phase, development phase of the loan, the loan repayment phase. Constraints arising in the provision of revolving credit, namely, the slow process of obtaining loans by the Financial Management Unit, there are arrears in installments, or bad loans of the group of governmental and often misuse the name of the borrower members group of governmental . Solutions to problems that arise, provide faster service to the community, conduct home visits to members of self help groups that are in arrears and financial management unit more careful in conducting the examination stage loans.

Procedure for Issuing Revolying Loans Revolving Loans in Rural Areas, Seruyan Hilir Regency Sari Hayati
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.30734

The purpose of this study was to determine how the lending procedures scrolling national program for community empowerment rural to small and medium enterprises rural communities in Sub Seruyan Hilir, to determine the obstacles that arise facing society and unit financial management in the process of granting credits rolled national community empowerment program mandiri rural small and medium enterprises to rural communities in Sub Seruyan Hilir. This research is a qualitative descriptive study. Based on the source, there are two primary data and secondary data, data collection techniques used were interviews, observation, and documentation. Based on the results of this study concluded that, revolving credit granting procedures of the national program of rural community empowerment through 6 stages, stages of the loan application, the examination of the loan, the loan decision phase, the realization phase, development phase of the loan, the loan repayment phase. Constraints arising in the provision of revolving credit, namely, the slow process of obtaining loans by the Financial Management Unit, there are arrears in installments, or bad loans of the group of governmental and often misuse the name of the borrower members group of governmental . Solutions to problems that arise, provide faster service to the community, conduct home visits to members of self help groups that are in arrears and financial management unit more careful in conducting the examination stage loans.

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