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All Journal SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan JAKA (Jurnal Akuntansi, Keuangan dan Auditing)
Putri Ayu Lestari
Universitas Indo Global Mandiri
Agriculture, Biological Sciences & Forestry Computer Science & IT Control & Systems Engineering Economics, Econometrics & Finance Education Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Medicine & Pharmacology Nursing Public Health Social Sciences Other

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PENDAMPINGAN PENCATATAN AKUNTANSI SEDERHANA PADA UMKM KERUPUK DAN KEMPLANG DI DESA LEMBAK KECAMATAN LEMBAK KABUPATEN MUARA ENIM Putri Ayu Lestari; Leriza Desitama Anggraini; Mutiara Kemala Ratu; Endah Dewi Purnamasari
SELAPARANG: Jurnal Pengabdian Masyarakat Berkemajuan Vol 6, No 3 (2022): September
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jpmb.v6i3.10456

Abstract

ABSTRAKDesa Lembak terletak di Kecamatan Lembak Kabupaten Muara Enim ialah wilayah yang memiliki potensi yang lumayan besar dalam menghasilkan kerupuk dan kemplang. Industri kerupuk dan kemplang merupakan industri rumahan atau keluarga yang menjadikan industri ini sebagai sumber pendapatan keluarga sekaligus tonggak perputaran ekonomi masyarakat selain kegiatan pertanian yang merupakan sumber utama penghidupan masyarakatnya. Pentingnya industri tersebut sayangnya tidak diiringi dengan kemampuan para pelaku usaha dalam melakukan pencatatan keuangan dengan optimal sedangkan kegiatan pencatatan akuntansi merupakan kegiatan yang penting dalam proses pengelolaan suatu usaha. Dengan adanya kegiatan pendampingan yang dilaksanakan oleh tim pengabdi kepada masyarakat ini terkait pencatatan keuangan, para pelaku usaha dapat meningkatkan pemahaman terhadap pencatatan keuangan sederhana. Hasil dari kegiatan yang dilakukan adalah pedagang menyatakan bahwa sudah tidak sulit dalam melakukan pencatatan dalam proses bisnis jual beli dan dapat dengan mudah menghitung laba penjualan dengan baik. Dan juga pedagang dapat menggunakan pendampingan ini sebagai rujukan dengan memanfaatkan metode yang lebih inovatif dan menyesuaikan kondisi para pelaku UMKM dimasa yang akan datang. Kata kunci: desa lembak; industri rumahan; pencatatan keuangan; pencatatan akuntansi ABSTRACTLembak Village, located in Lembak District, Muara Enim Regency, is an area that has considerable potential in producing crackers and kemplang. The cracker and kemplang industry is a home or family industry that makes this industry a source of family income as well as a milestone in the community's economic cycle in addition to agricultural activities which are the main source of livelihood for the community. The importance of the industry is unfortunately not accompanied by the ability of business actors to optimally carry out financial records, while accounting records are an important activity in the process of managing a business. With the assistance activities carried out by the community service team regarding financial records, business actors can improve their understanding of simple financial records. The result of the activities carried out is that traders state that it is not difficult to record in the buying and selling business process and can easily calculate sales profit properly. And also traders can use this assistance as a reference by utilizing more innovative methods and adapting the conditions of MSME actors in the future. Keywords: lembak village; home industry; financial records; accounting records
PENGARUH PEMAHAMAN AKUNTANSI DAN PENERAPAN SISTEM PENCATATAN AKUNTANSI TERHADAP IMPLEMENTASI SAK EMKM PADA UMKM PERAK (SURVEY DESA TANJUNG BATU TIMUR KECAMATAN TANJUNG BATU) Putri Ayu Lestari; Leriza Desitama Alnggraini; Reny Aziatul Pebriani
JAKA (Jurnal Akuntansi, Keuangan, dan Auditing) Vol 4, No 1 (2023): JAKA (Jurnal Akuntansi, Keuangan, dan Auditing)
Publisher : Universitas Dian Nuswantoro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56696/jaka.v4i1.8257

Abstract

This study alims to alnallyze the effect of understalnding alccounting alnd alpplying the alccounting record system to the implementaltion of SAlK EMKM in Talnjung Baltu Timur Villalge, Talnjung Baltu District. The design of this study is al qualntitaltive resealrch conducted in collecting daltal obtalined in distributing questionnalires. The populaltion in this study were silver MSME alctors localted in the Talnjung Baltu sub-district of resealrch, which recorded al totall of 283 silver MSME alctors. The salmple used in the study wals 166 silver MSME alctors using the slovin formulal. The daltal alnallysis technique consisted of quallity test daltal, clalssicall alssumption test, multiple linealr regression alnallysis, f test, t test, correlaltion coefficient alnd determinaltion (R2) with the help of SPSS Version 26. The resealrch method used wals multiple linealr regression alnallysis. The results of the study prove thalt Understalnding of Alccounting (X1) hals al positive effect on the implementaltion of SAlK EMKM (Y). While the Alpplicaltion of the Alccounting Recording System (X2) hals al positive effect on the implementaltion of SAlK EMKM (Y). This resealrch is expected to help MSMEs in keeping finalnciall records alnd prepalring finalnciall reports.
Co-Authors Anggraini, Leriza Desitama Endah Dewi Purnamasari Leriza Desitama Alnggraini Mutiara Kemala Ratu Reny Aziatul Pebriani