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All Journal Kinerja: Jurnal Ekonomi dan Manajemen Jurnal Riset Ekonomi dan Bisnis JURNAL PENDIDIKAN TAMBUSAI Referensi : Jurnal Ilmu Manajemen dan Akuntansi JIA (Jurnal Ilmiah Akuntansi) Jurnal Ilmu Manajemen dan Akuntansi Terapan Jurnal Vokasi Jurnal Riset Akuntansi Politala SOSIOEDUKASI : JURNAL ILMIAH ILMU PENDIDIKAN DAN SOSIAL Jurnal Ekonomi Jurnal Bisnis Mahasiswa Jurnal Riset Manajemen dan Akuntansi (JURIMA) Al Dzahab Jurnal Ilmu Akuntansi Mulawarman (JIAM) Indonesian Research Journal on Education JURNAL EKONOMI BISNIS DAN MANAJEMEN JURNAL PENGABDIAN MASYARAKAT AKADEMISI Journal of Economics and Management Scienties RENATA Jurnal Pengabdian Masyarakat Kita Semua AMMA : Jurnal Pengabdian Masyarakat PANDITA: Interdisciplinary Journal of Public Affairs Jurnal Ekonomi Bisnis dan Manajemen Jurnal Ilmiah Ekonomi dan Manajemen Jurnal Akademik Pengabdian Masyarakat JURNAL RUMPUN MANAJEMEN DAN EKONOMI Jurnal Dinamika Akuntansi Jurnal Akuntansi WINDRADI: Jurnal Pengabdian Masyarakat FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Atestasi : Jurnal Ilmiah Akuntansi Neraca: Jurnal Ekonomi, Manajemen dan Akuntansi
Anisa Kusumawardani
Sekolah Tinggi Ilmu Ekonomi Totalwin
Religion Arts Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Mathematics Nursing Physics Public Health Social Sciences Other

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Journal : AMMA : Jurnal Pengabdian Masyarakat

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Pendampingan Penyusunan Dokumen Pelaporan Keuangan LAZISMU Kabupaten Kutai Timur Kusumawardani, Anisa; Maulana Yusuf , Abdurrahman; Rahma Sudirman , Sitti
AMMA : Jurnal Pengabdian Masyarakat Vol. 3 No. 11 : Desember (2024): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

Zakat is one of the important pillars in Islam, which requires Muslims to give part of their wealth to those in need. Optimizing the management and reporting of zakat funds in Muhammadiyah is very important to ensure transparency, accountability, and trust from Muzakki (zakat donors) and Mustahik (zakat recipients). This Community Service Activity aims to improve understanding in the field of accounting at Lazismu Kutai Timur, East Kalimantan. The method of implementing this PKM is carried out by means of socialization, namely by delivering material on accounting regulations and techniques. Furthermore, assistance is also provided by directly assisting with problems faced by employees and staff related to accounting. The results obtained from this PKM activity are to improve employee understanding, especially in the management or administration of accounting which can ultimately improve the quality of financial reports. Furthermore, identifying obstacles and challenges faced by employees related to accounting, relevant policy recommendations will be prepared to improve the effectiveness of financial reporting training and education at Lazismu Kutai Timur. This PKM is also expected to provide a real contribution in improving financial reporting at the Lazismu unit of Kutai Timur Regency, as well as providing a better understanding of the importance of financial reporting in local economic development.
Pelatihan Tata Kelola Keuangan Dan Sistem Pembukuan Untuk UMKM Mitra BUMD Kota Bontang Kusumawardani, Anisa; Smith Purba, Alan; Christina Hutabarat, Emayanti; Alfiah Rezkiyanti, Nur; Dwi Jayanti, Rizka; Fitri Harseno, Diah
AMMA : Jurnal Pengabdian Masyarakat Vol. 4 No. 6 : Juli (2025): AMMA : Jurnal Pengabdian Masyarakat
Publisher : CV. Multi Kreasi Media

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Abstract

A training programme was implemented for MSMEs (Micro, Small, and Medium Enterprises) in Bontang City, with a focus on financial governance and bookkeeping systems. These enterprises, in their capacity as partners of BUMD (Regional-Owned Enterprises), were the beneficiaries of this initiative. The objective of the programme was twofold: firstly, to enhance business performance and sustainability; and secondly, to address deficiencies in financial governance and the absence of transparency, which was primarily attributable to conventional or non-existent transaction recording. The objective of this activity is to furnish MSMEs with a comprehension of the principles of sound financial administration and the capacity to implement a bookkeeping system in accordance with SAK EMKM. The implementation method involves the following: first, the identification of in-depth needs; second, the design of a comprehensive curriculum (comprising basic, advanced and specialised modules); and third, the development of concise, compact and relevant teaching materials with specific case studies. The training approach emphasises interaction and practical application through discussions, simulations, and case studies, delivered by experienced instructors. The training programme was found to have yielded substantial improvements in the participants' comprehension of fundamental financial concepts, the accounting cycle, and their practical skills in recording transactions and preparing basic financial statements. The participants' responses indicated a high level of satisfaction with the relevance of the materials and the effectiveness of the delivery methods. The initial impact is evident in the heightened awareness of the significance of record accuracy and sound financial governance, which serves as the basis for internal and external system enhancements. The potential long-term impacts of the initiative include enhanced accuracy of BUMD financial reports, operational efficiency, increased PAD contribution, and improved access to financing for partner MSMEs. The challenges that must be anticipated are limited resources, technology adoption, and the need for ongoing mentoring.
Co-Authors Abdurrahman Maulana Yusuf Adi Candra, Vebry Agus Irawan Ahmad Fatoni Alan Smith Purba Alfiah Rezkiyanti, Nur Aniari Aniari Aniqotunnafiah Aniqotunnafiah April Laksana Aprilia, Misye Rahma Ardiyansah, Ardiyansah Arnita, Tika Astohar Astohar Aurel Ariandrani Aziza, Pretty Failasufa Bone, Hariman Cornelius Rantelangi Dapit Harjono Delyla, Aisha Denardo, Denardo Dhian Andanarini Minar Savitri DHIAN ANDANARINI MINAR SAVITRI Dwi Jayanti, Rizka Dwi Risma Deviyanti Eka Yuliyanti Elies Herawati Elmi Rakhma Aalin Emayanti Christina Hutabarat Etik , Ela Fernando, Iqbal Fibriyani Nur Khairin Fibriyani Nur Khairin Fitri Harseno, Diah Fitri Wulandari Harsiti Harsiti, Harsiti Hilman, Mohamad Ida Ayu Indah Sabrina, Aji Shafa Indri Yani, Indri Kase, Ratna Kenedi, Kenedi Kiswoyo Krahara, Yuwan Ditra Lewi Malisan Lewi Malisan Lintin, Maylinda Mirna Dyah Praptitorini Muhammad Taufiq Dimas Pratama Munawaroh Munawaroh Noor Salim Nur Rahman, Aisyha Pramitasari, Anisa Pramono, Abdul Chatim Praptitorini, Mirna Dyah Prasetya, Aditya Yoga Putri, Winitriwidia Jaya Rabiatul Adawiyah Rahayuanti, Surya Rahma Sudirman , Sitti Rahmania Mustahida Rahmania Mustahidda Raudhah, Thalitha Ridani, Irfan Rozikin, Imam Rudianto Rudianto Sale, Febi Saputri, Indri Widya Sari Ningsih Sari Rahmadhani Sari, Aurelia Kristina Set Asmapane Setyawati, Kiki Sibuea, Bunga Tika Ansari Sri Mintarti Sri Mintarti Suyatno, Primadhani Dyah Larasati Trisnawati, Andi Fitah Ayu Turmudhi, Anis Wahono, Didik Wardhana, Syamsu Yoremia Lestari Ginting Zati Fadilla