Articles
<![CDATA[Edukasi Akuntansi Dasar dan Pembukuan Sederhana Bagi Ibu Rumah Tangga di Kelurahan Pantai Amal ]]>
<![CDATA[Yohanna Thresia Nainggolan]]>;
<![CDATA[ferica Christinawati Putri]]>;
<![CDATA[Sulistya Rini Pratiwi]]>;
<![CDATA[Meylin Rahmawati]]>;
<![CDATA[Rizky Agusrianti Irna]]>
<![CDATA[ AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 09 (2022): AMMA : Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[CV. Multi Kreasi Media ]]>
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<![CDATA[The purpose of this community service activity is to provide basic accounting education and simple bookkeeping for housewives in the Pantai Amal Village. This training is also targeted to provide financial management knowledge, so that household finances are always sufficient and can have savings or investments for future needs and can generate prosperity for the family. The service method carried out is in the form of dissemination and training on family financial management, briefly and clearly, using the household financial management module. There were 10 participants in this activity, namely housewives in the Pantai Amal Village. The activity begins with the provision of material, followed by a question and answer session between the presenter and the participants. Then the participants practise or practise about the material that has been given. From the research conducted, it shows that 88% of the participants are satisfied and able to understand the material, which means that this community service activity is categorised as successful.]]>
<![CDATA[Laporan Keuangan Menggunakan Aplikasi SIAPIK Bagi UMKM Oti Mbootz ]]>
<![CDATA[Ferica Christinawati Putri]]>
<![CDATA[ AMMA : Jurnal Pengabdian Masyarakat Vol. 1 No. 05 (2022): AMMA : Jurnal Pengabdian Masyarakat ]]>
Publisher : <![CDATA[CV. Multi Kreasi Media ]]>
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<![CDATA[Along with the development of information technology, the current preparation of financial reports can be done in a practical way by using an application on a smartphone, namely the SiAPIK application. SiAPIK provides convenience in terms of recording every transaction and producing financial reports in the form of Balance Sheets, Changes in Capital, and Profit and Loss Reports. This activity aims to provide assistance in using the SiAPIK Application to produce financial reports for one of the MSMEs in Tarakan City, namely Oti Mbootz. The method used in this community service activity consists of outreach and assistance in preparing financial reports using the SIAPIK application. The result of this community service activity is an increase in the knowledge of business owners regarding the importance of preparing financial reports for business operations and an increase in the ability to record transactions that can produce financial reports in the form of a Balance Sheet, Profit and Loss Statement.]]>
<![CDATA[PERAN INFORMASI AKUNTANSI DIFERENSIAL DAN CAPITAL BUDGETING PADA BAKSO SW DI TARAKAN ]]>
<![CDATA[Ferica Christinawati Putri]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v1i1.744
<![CDATA[This study’s goal to see the most appropriate decisions that can be taken by management in making decisions or make their own meatballs using different accounting information by comparing the differential costs that will be incurred when making it yourself and managing and managing the feasibility of fixed investment planning that will still be purchased by SW meatball. The data stage is carried out to obtain data related to differential costs and investment planning, then the data will be processed for further analysis and drawing conclusions. The results showed that the better decision was made by Bakso SW by making their own meatballs because they were more concerned about costs and benefits compared to suppliers and that SW Meatballs could invest in fixed assets to gain profit by adding a new grinding machine when the economy of the previous grinding machine had run out.]]>
<![CDATA[ANALISIS KELAYAKAN DAN STRATEGI PENGEMBANGAN BISNIS KEDAI KOPI ATMOSFER KOTA TARAKAN ]]>
<![CDATA[Ferica Christinawati Putri]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 2 (2021): Juli: Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v1i2.863
<![CDATA[This study aims to determine the analysis and strategies used in developing the Atmospheric Coffee Shop business in the city of Tarakan. This type of research is descriptive using qualitative and quantitative approaches. The population in this study is Atmospheric Coffee Shops. The data collection used is by means of a questionnaire. Based on the results of the study, the business feasibility analysis for Atmospheric Coffee Shops in the city of Tarakan can be concluded that the BCR (Benefit Cost Of Ratio) is 1.20, FRR (Financial Rate Of Return) is 16.66%, PBP (Payback Period) is 6. Based on the eligibility criteria that have been determined can be said that the Atmospheric Coffee Shop business in the city of Tarakan is feasible to operate. While the stages of analysis carried out are by looking at the internal and external conditions of the company by means of situation analysis in other words, namely SWOT analysis, by going through the stages of IFAS (Internal Factor Analysis Summary), EFAS (External Factor Analysis Summary), SWOT diagrams and SWOT matrices. The results of the data analysis show that the strategy used is an aggressive strategy or SO (Strength-Opportunity) strategy.]]>
<![CDATA[Pendampingan Penyusunan Laporan Keuangan Menggunakan Aplikasi SIAPIK ]]>
<![CDATA[Ferica Christinawati Putri]]>
<![CDATA[ Jurnal Pengabdian kepada Masyarakat Indonesia (JPKMI) Vol. 1 No. 2 (2021): Agustus: Jurnal Pengabdian Kepada Masyarakat Indonesia (JPKMI) ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jpkmi.v1i2.1886
<![CDATA[Laporan keuangan merupakan dokumen yang sangat penting untuk kegiatan UMKM. Laporan keuangan disusun untuk memberikan informasi keuangan mengenai kondisi keuangan UMKM. Dokumen laporan keuangan juga digunakan untuk pengajuan permohonan modal. Seiring dengan perkembangan teknologi informasi, penyusunan laporan keuangan saat ini bisa dilakukan dengan cara yang praktis dengan menggunakan aplikasi pada smartphone yaitu aplikasi Si APIK. Si APIK memberikan kemudahan dalam hal mencatat setiap transaksi dan menghasilkan laporan keuangan berupa Neraca, Perubahan Modal, dan Laporan Laba Rugi. Kegiatan ini bertujuan untuk memberikan pendampingan penggunaan Aplikasi Si APIK untuk menghasilkan laporan keuangan untuk budidaya udang pada CV. Nuri Benur Surabaya di Kota Tarakan. Metode yang digunakan dalam kegiatan pengabdian masyarakat ini terdiri dari survey, observasi dan pelaksanaan kegiatan sosialisasi. Hasil dari kegiatan pengabdian masyarakat ini adalah peningkatan pengetahuan pemilik usaha mengenai pentingnya penyusunan laporan keuangan untuk operasional usaha dan meningkatnya kemampuan mencatat transaksi yang dapat menghasilkan laporan keuangan berupa Neraca, Laba Rugi dan Laporan Arus Kas pada CV. Nuri Benur Surabaya.]]>
<![CDATA[Analisis Kinerja Belanja Daerah Pemerintah Provinsi Kalimantan Utara ]]>
<![CDATA[Ferica Christinawati Putri]]>
<![CDATA[ Kompak :Jurnal Ilmiah Komputerisasi Akuntansi Vol. 16 No. 1 (2023): Jurnal Ilmiah Komputer Akuntansi (KOMPAK) ]]>
Publisher : <![CDATA[Universitas Sains dan Teknologi Komputer ]]>
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DOI: 10.51903/kompak.v16i1.1125
<![CDATA[This research is a qualitative descriptive study with data collection using documentation techniques and the data used is in the form of Realization Reports of the Regional Revenue and Expenditure Budget of the North Kalimantan Provincial Government. Furthermore, this data is analyzed using financial ratios, namely the growth ratio and compatibility ratio. The results of the study show that there has been an increase in regional spending by the North Kalimantan Provincial Government and the calculation of the compatibility ratio shows that the Regional Government of North Kalimantan Province for the 2020 and 2021 Fiscal Years in allocating their funds for activities prioritizes operational spending, namely 72.19% and 80.35% the comparison is much greater with capital expenditure which is only 27.80% and 19.06%.]]>
<![CDATA[Pemberdayaan Ekonomi Melalui Edukasi Literasi Keuangan dan Investasi di Desa Lidung Kemenci Kabupaten Malinau ]]>
<![CDATA[Kartini Kartini]]>;
<![CDATA[Shinta Tri Kismanti]]>;
<![CDATA[Ferica Christinawati Putri]]>;
<![CDATA[Rahmi Nur Islami]]>;
<![CDATA[Silvia Margaret]]>;
<![CDATA[Dedy Rahmatullah]]>;
<![CDATA[Ricky Fernandez Tobing]]>
<![CDATA[ ARSY : Jurnal Aplikasi Riset kepada Masyarakat Vol. 6 No. 1 (2025): ARSY : Jurnal Aplikasi Riset kepada Masyarakat ]]>
Publisher : <![CDATA[Lembaga Riset dan Inovasi Al-Matani ]]>
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DOI: 10.55583/arsy.v6i1.1219
<![CDATA[Pengabdian ini bertujuan untuk meningkatkan pemahaman dan keterampilan masyarakat dalam mengelola keuangan dan memanfaatkan peluang investasi. Literasi keuangan yang rendah seringkali menjadi hambatan bagi masyarakat pedesaan dalam mencapai kesejahteraan ekonomi. Oleh karena itu, program ini dirancang untuk memberikan edukasi yang komprehensif mengenai pengelolaan keuangan pribadi, strategi menabung, serta dasar-dasar investasi yang aman dan terjangkau. Kegiatan pengabdian ini dilaksanakan di Desa Lidung Kemenci Kabupaten Malinau. Program ini diharapkan dapat memberdayakan masyarakat secara ekonomi dengan memberikan mereka kemampuan untuk membuat keputusan keuangan yang cerdas, meminimalisir risiko keuangan, serta meningkatkan kesejahteraan melalui pengelolaan keuangan yang lebih baik. Hasil dari program ini menunjukkan adanya peningkatan pengetahuan masyarakat tentang literasi keuangan dan investasi. Partisipasi aktif masyarakat dalam diskusi dan sesi tanya jawab juga mencerminkan antusiasme mereka untuk belajar dan mengimplementasikan ilmu yang diperoleh dalam kehidupan sehari-hari. Dengan adanya program ini, diharapkan masyarakat Desa Lidung Kemenci dapat lebih mandiri secara finansial dan memiliki ketahanan ekonomi yang lebih baik di masa depan]]>
<![CDATA[Pemberdayaan dan Dukungan untuk Ibu Rumah Tangga melalui Kewirausahaan ]]>
<![CDATA[Sulistya Rini Pratiwi]]>;
<![CDATA[Meylin Rahmawati]]>;
<![CDATA[yohanna Thresia Nainggolan]]>;
<![CDATA[Ferica Christinawati Putri]]>;
<![CDATA[Kartini]]>;
<![CDATA[Rahmi Nur Islami]]>;
<![CDATA[Rizky Agusriyanti Irna]]>;
<![CDATA[Tanti Try Lestari]]>;
<![CDATA[Rika Wahyuni Arsianti]]>;
<![CDATA[Mulyadi]]>;
<![CDATA[Djuanda Hatta]]>
<![CDATA[ Jurnal Ilmiah Pengabdian dan Inovasi Vol. 1 No. 4 (2023): Jurnal Ilmiah Pengabdian dan Inovasi (Juni) ]]>
Publisher : <![CDATA[Insan Kreasi Media ]]>
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DOI: 10.57248/jilpi.v1i4.138
<![CDATA[The involvement of women in the productive business sector will lead to social change. The entry of women into the labor market or productive work affects household economic activities, resulting in changes in the family's economic structure. This became the rationale for this PKM activity to be carried out. The partners for this activity were a group of housewives in RT 65, Karang Anyar sub-district and Beringin Area, which became the basis for the premise that it was very necessary for this group of housewives to be provided with entrepreneurial skills and product-making skills that could be developed to improve the family economy. The problems of this group of housewives include: there is no guidance in increasing the empowerment of housewives, community activities have not been directed at increasing the knowledge and skills of housewives in terms of their contribution to improving family welfare, community activities that have narrowed into productive economic activities have not been implemented, Entrepreneurial activities for housewives are very limited and have not been developed and there is no stimulant assistance in the form of training and tools that are in accordance with their interests and skills as an incentive to apply their potential. The solution taken is training in product manufacturing skills and an understanding of entrepreneurship.]]>
<![CDATA[Peningkatan Pemahaman dan Pengelolaan Keuangan bagi UMKM di Wilayah Laut Tropis ]]>
<![CDATA[Ferica Christinawati Putri]]>;
<![CDATA[Yohanna Thresia Nainggolan]]>;
<![CDATA[Kartini]]>;
<![CDATA[Sulistya Rini Pratiwi]]>;
<![CDATA[Rizky Agusriyanti Irna]]>;
<![CDATA[Meylin Rahmawati]]>;
<![CDATA[Mohamad Nur Utomo]]>;
<![CDATA[Ersah Atthbarry Rahmadinata]]>;
<![CDATA[Nurtang Marlianti]]>;
<![CDATA[Muhammad Muaz Ihsan]]>;
<![CDATA[Suriani]]>;
<![CDATA[Nova Fitriana]]>
<![CDATA[ Jurnal Pengabdian kepada Masyarakat Nusantara Vol. 4 No. 4 (2023): Jurnal Pengabdian kepada Masyarakat Nusantara (JPkMN) ]]>
Publisher : <![CDATA[Lembaga Dongan Dosen ]]>
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<![CDATA[Laporan keuangan adalah dokumen penting bagi UMKM. Laporan keuangan disusun untuk memberikan informasi keuangan mengenai kondisi keuangan UMKM. Dokumen laporan keuangan juga digunakan untuk pengajuan permohonan modal. Seiring dengan perkembangan teknologi informasi, penyusunan laporan keuangan kini dapat dilakukan dengan cara yang praktis menggunakan aplikasi di smartphone, yaitu aplikasi SIAPIK. SIAPIK memberikan kemudahan dalam mencatat setiap transaksi dan menghasilkan laporan keuangan. Kegiatan pengabdian masyarakat ini bertujuan untuk memberikan pendampingan penggunaan aplikasi SIAPIK untuk menghasilkan laporan keuangan bagi UMKM Ar-Raihan. UMKM Ar-Raihan merupakan UMKM pengolahan bahan baku rumput laut menjadi dodol di Kota Tarakan. Kegiatan pengabdian masyarakat ini menggunakan metode partisipatif. Hasil dari kegiatan pengabdian masyarakat ini adalah Peningkatan pengetahuan pemilik usaha mengenai pentingnya penyusunan laporan keuangan untuk operasional usaha dan Peningkatan kemampuan mencatat transaksi yang dapat menghasilkan laporan keuangan berupa Neraca dan Laba Rugi menggunakan aplikasi SIAPIK.]]>
<![CDATA[PERAN INFORMASI AKUNTANSI DIFERENSIAL DAN CAPITAL BUDGETING PADA BAKSO SW DI TARAKAN ]]>
<![CDATA[Ferica Christinawati Putri]]>
<![CDATA[ Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 1 No. 1 (2021): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/jaemb.v1i1.744
<![CDATA[This study’s goal to see the most appropriate decisions that can be taken by management in making decisions or make their own meatballs using different accounting information by comparing the differential costs that will be incurred when making it yourself and managing and managing the feasibility of fixed investment planning that will still be purchased by SW meatball. The data stage is carried out to obtain data related to differential costs and investment planning, then the data will be processed for further analysis and drawing conclusions. The results showed that the better decision was made by Bakso SW by making their own meatballs because they were more concerned about costs and benefits compared to suppliers and that SW Meatballs could invest in fixed assets to gain profit by adding a new grinding machine when the economy of the previous grinding machine had run out.]]>
