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Pelatihan Dan Pendampingan Akuntabilitas Dalam Pengelolaan Dana Seni Dan Kirab Budaya Pada Desa Cupak Jombang Irda Agustin Kustiwi; Binti Yuliatin; Dhea Rizky Istiqomah; Nur Wahyu Satriwibowo; Adelia Febriana; Gusti Chania Raafi Iradati
Prosiding Seminar Nasional Manajemen dan Ekonomi Vol. 2 No. 1 (2023): Juni: Prosiding Seminar Nasional Manajemen dan Ekonomi,
Publisher : Universitas Kristen Indonesia Toraja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/semnas.v2i1.136

Abstract

Accountability in village governance is crucial to ensure responsible government oversight of village financial management and prevent misappropriation. Cupak Village, renowned as a religious tourism destination in Gunung Pucangan, possesses potential in the craft of weaving mats using pandan leaves. However, the village community lacks the capacity to fully utilize this potential as an additional source of income. To address various issues faced by the community, particularly in establishing accountability in event fund management for a cultural parade called "Kirab Budaya," a community engagement activity called the "Matching Fund Kedaireka 2022" was conducted in Cupak Village, Ngusikan District, Jombang Regency. The implementation aimed to generate significant outcomes in the planning of the cultural parade event, enhance the sustainability of community welfare, and boost the economic potential of Cupak Village. The arts and cultural program employed various approaches, including socialization, training, and mentoring. The training program was designed to provide the community with understanding and skills related to financial matters and accountability in fund management.
Penerapan SAK EMKM Pada Penyusunan Laporan Keuangan UMKM Studi Kasus Pada UD Fais Jaya Adelia Febriana; Cholis Hidayati
Akuntansi Vol. 3 No. 1 (2024): Maret: Jurnal Riset Ilmu Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/akuntansi.v3i1.1485

Abstract

Micro, Small and Medium Enterprises (MSMEs) are one of the economic activities carried out by some Indonesian people and play an important role in the Indonesian economy. The purpose of this research is to apply SAK EMKM as the basis for preparing financial statements at UD Fais Jaya MSMEs. This study uses a qualitative descriptive design research method by collecting data by conducting interviews, observations, and direct documentation with business owners. The results of this study indicate that the financial recording system that occurs is very simple, has not implemented financial reports and the importance of preparing financial reports in accordance with SAK EMKM due to a lack of understanding of the formal financial recording process, because it is considered quite difficult and complicated to apply to its business and limited knowledge about financial reports and training on these reports.