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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Ilmiah Accusi
Djahotman Purba
Universitas Simalungun
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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PENDAMPINGAN KELOMPOK TANI USAHA BUDIDAYA JAMUR TIRAM DALAM MENYUSUN LAPORAN KEUANGAN Eva Sriwiyanti; Djuli Sjafei Purba; Wico J Tarigan; Sri Martina; Vitryani Tarigan; Marintan Saragih; Djahotman Purba; Siti Purwasih; Aprilia Suhani; Choirunisa Utami
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 4 No. 2 (2023): Volume 4 Nomor 2 Tahun 2023
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v4i2.14800

Abstract

Laporan keuangan sangat penting dalam menjalankan usaha. Permasalahan yang dihadapi Kelompok Tani Usaha Budidaya Jamur Tiram di Nagori Bah Butong I, Kecamatan Sidamanik Kabupaten Simalungun adalah ketidakmampuan dalam menyusun Laporan Keuangan. Hal ini disebabkan karena masih keterbatasan sumber daya manusia. Pelaksanaan PkM ini dibagi atas 3 tahapan yang dilaksanakan secara (tentative). Tahap pertama adalah tahap observasi, tahap kedua pendidikan dan penyampaian materi dan tahap ketiga adalah pendampingan dan evaluasi. Hasil pelaksanaan PkM tentang pelatihan penyusunan Laporan Keuangan Kelompok Tani yang dilakukan oleh Dosen dan Mahasiswa Prodi Akuntansi Fakultas Ekonomi Universitas Simalungun berjalan dengan lancar. Dua puluh peserta dan Tim PKM Prodi Akuntansi FE Universitas Simalungun hadir dalam kegiatan PKM ini. Hasil kuisioner peserta tentang manfaat dan konsekuensi yang dirasakan menunjukkan bahwa PkM ini berpotensi meningkatkan pengelolaan keuangan peserta secara signifikan
Pengaruh Modal Kerja, Jam Kerja Dan Tingkat Pendidikan Terhadap Pendapatan UMKM Di Kabupaten Simalungun Mahaitin H Sinaga; Sri Martina; Djahotman Purba
Jurnal Ilmiah Accusi Vol. 6 No. 1 (2024): Jurnal Ilmiah Accusi Vol 6(1) Mei 2024
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/n4s0jb32

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memainkan peran vital dalam perekonomian Indonesia. Penelitian ini bertujuan untuk mengalisis pengaruh modal kerja, jam kerja dan tingkat pendidikan terhadap pendapatan UMKM di Kecamatan Sidamanik Kabupaten Simalungun. Metode penelitian ini menggunakan deskriptif kualitatif. Data primer dikumpulkan melalui penyebaran kuesioner kepada pemilik UMKM, yang berisi pertanyaan terkait variabel - variabel tersebut menggunakan skala Likert. Teknik pengambilan sampel yang digunakan adalah Simple Random Sampling, dengan jumlah populasi sebanyak 1.634 UMKM. Dari populasi tersebut, diambil sampel sebanyak 100 UMKM secara acak. Instrumen penelitian diuji validitas dan reliabilitasnya sebelum digunakan. Analisis data dilakukan menggunakan regresi linier berganda. Hasil penelitian ditemukan bahwa secara simultan modal kerja, jam kerja, tingkat pendidikan berpengaruh posotif dan signifikan terhadap pendapatan UMKM sedangkan secara parsial hanya modal kerja dan jam kerja berpengaruh positif dan signifikan terhadap pendapatan UMKM. Sedangkan tingkat pendidikan tidak berpengaruh terhadap pendapatan UMKM di kecamatan Sidamanik kabupaten Simalungun
Analysis Of The Preparation Of Micro, Small, and Medium Enterprise Financial Statements Based On Sak EMKM (Case Study of Saung Alam Raya Cafe, Tanah Jawa District, Simalungun Regency) Mayliza Putri; Wico Jontarudi Tarigan; Djahotman Purba
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/cjgph364

Abstract

This research aims to determine the application of preparing financial reports for Saung Alam Raya Cafe Micro, Small and Medium Enterprises (MSMEs) based on SAK EMKM and explain the obstacles faced in its implementation. This research is descriptive qualitative research using a case study approach. Data collection was carried out through interviews. The research results show that the financial reports prepared are still not in accordance with the Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM). Then, the information in the financial reports is still simple and still uses cash in and cash out calculations. The obstacles experienced by owners in preparing financial reports are the owner's lack of understanding of financial reports and lack of time allocation
Preparation Of Financial Reports of Non - Profit Organizations Based on ISAK NO 35 (Case Study of the Catholic Church in Sidamanik) Marintan Saragih; Djahotman Purba; Reynaldi Nainggolan
Jurnal Ilmiah Accusi Vol. 6 No. 2 (2024): Jurnal Ilmiah Accusi
Publisher : Program Studi Akuntansi Universitas Simalungun

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36985/xcqj3a04

Abstract

This research is motivated by the situation of the Catholic Church in Sidamanik which presents financial reports in the form of cash in and cash out manually. The aim of this research is to prepare financial reports for the Catholic Church in Sidamanik based on ISAK number 35 concerning the presentation of financial reports for non-profit oriented organizations. This type of research is descriptive qualitative with data collection techniques in the form of documentation and interviews. The data analysis technique in this research goes through the stages of data reduction, data presentation and drawing conclusions. In analyzing the data, an accounting cycle is implemented which will produce financial reports in accordance with ISAK 35, namely Income Reports and Net Asset Change Reports. The results of this research indicate that the Catholic Church in Sidamanik presents financial reports in the form of cash in and cash out manually in the form of handwriting which is not in accordance with the presentation regulated in ISAK number 35. The financial reports of the Catholic Church in Sidamanik which have been prepared by the author based on ISAK 35 present five financial reports, namely Income Report and Net Asset Change Report
Co-Authors Aghni Inggit Aulia Aghni Inggit Aulia Aprilia Suhani Choirunisa Utami Djuli Sjafei Purba Eva Sriwiyanti Mahaitin H Sinaga Marintan Saragih Mayliza Putri Ratih Reynaldi Nainggolan Rosita Manawari Girsang Siti Purwasih Sri Martina Vitryani Tarigan Wico Jontarudi Tarigan