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Hendra Candra
Sekolah Tinggi Ilmu Ekonomi Ganesha
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Pengembangan SAK-EMKM Berbasis Aplikasi Android (LAKUM) Terhadap Laporan Keuangan UMKM di Tanjung Pinang Hendra Candra; Sitti Aliyah Azzahra; Syarif Hidayatullah; Nabilla Akmas
Owner : Riset dan Jurnal Akuntansi Vol. 9 No. 4 (2025): Artikel Riset Oktober 2025
Publisher : Politeknik Ganesha Medan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33395/owner.v9i4.2837

Abstract

MSMEs have an important role in the Indonesian economy, including in Tanjung Pinang – Riau Islands, but limitations in financial management are still obstacles so that the financial statements produced are not in accordance with accounting standards. This research aims to develop an Android-based application called LAKUM (MSME Financial Statements) as a continuation of the implementation of Excel based SAK-EMKM which was previously proven to help MSMEs in simple financial recording. The method used is descriptive qualitative with data collection techniques using observation, interviews with 22 MSME actors and forum group discussions. The analysis technique used thematic analysis and the determination of the sample using purposive random sampling. The results of this study show that the majority of MSME actors in Tanjung Pinang are used to doing simple financial recording even though it is not in accordance with SAK-EMKM with the constraint of not understanding SAK-EMKM and difficulty in making systematic profit/loss reports so that they hope that later the application developed will be easy to use, simple, automatic calculation, advertising-free and flexible. The conclusions of this study theoretically enrich the study of the adoption of TAM based digital accounting technology, as well as show the potential for the integration of SAK-EMKM into mobile applications as a bridge between informal practices and standard reporting. In practical terms, the LAKUM application offers financial recording solutions that are easy, educational, and compliant with standards, so that they can increase efficiency, accountability, and MSMEs' access to financing and business growth.
Penerapan Mutation Audited dalam Proses Rekonsiliasi Akun pada General Ledger di Al-Karim Consulting Mar’atus Sholehah; Hendra Candra; Haria Saputri
ABDIMAS: Jurnal Pengabdian kepada Masyarakat Vol 1 No 1 (2026): Januari
Publisher : LPPM Sekolah Tinggi Ilmu Ekonomi Ganesha

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Abstract

Program Merdeka Belajar–Kampus Merdeka (MBKM) memberikan ruang bagi mahasiswa untuk memperoleh pengalaman belajar kontekstual melalui keterlibatan langsung di dunia kerja. Permasalahan yang sering dihadapi mahasiswa akuntansi adalah kesenjangan antara pemahaman teoritis di bangku kuliah dengan praktik akuntansi dan perpajakan di lingkungan profesional. Kegiatan pengabdian ini bertujuan untuk meningkatkan kompetensi mahasiswa dalam penerapan akuntansi dan perpajakan, khususnya pada proses mutation audited dan rekonsiliasi akun pada General Ledger (GL). Kegiatan dilaksanakan melalui program magang MBKM di Al-Karim Consulting sebagai mitra sasaran, sebuah perusahaan jasa konsultansi akuntansi dan perpajakan, dengan melibatkan satu orang mahasiswa peserta magang yang dibimbing langsung oleh pembimbing lapangan. Metode pelaksanaan kegiatan dilakukan selama enam bulan, mulai September 2025 hingga Januari 2026, melalui tahapan observasi, pelaksanaan tugas akuntansi dan perpajakan, pendampingan, serta evaluasi berkala. Hasil kegiatan menunjukkan bahwa mahasiswa mampu melakukan pemeriksaan mutasi akun, rekonsiliasi General Ledger, penyusunan deduction invoice, advance payment, dan miscellaneous, serta pengolahan data keuangan menggunakan Microsoft Excel. Secara kualitatif, kegiatan ini meningkatkan pemahaman, ketelitian, dan sikap profesional mahasiswa. Secara kuantitatif, mahasiswa terlibat langsung dalam pengelolaan dan rekonsiliasi ratusan data transaksi keuangan. Kegiatan ini berkontribusi positif dalam penguatan kompetensi teknis dan kesiapan mahasiswa menghadapi dunia kerja profesional.
Co-Authors Abas, Farhat Abdul Kohar Abdul Rahman Adhy Firdaus Adi Wicaksono Adi Wicaksono Aep Saefullah Ahmad Fadli Ahmad Fadli Ahmad Hambali, Ahmad Ahmad Khatimi Aini Nurul Ambar Syafirlah Azzara Amrizal Amrizal Arda, Devid Putra Arief Syahreza Asep Surya Lesmana Aura Diana Salsabilah Azzahra, Putri Nadira Budi Prajogo Cinta Rahmi Dian Safitri Dine Eka Putri Dwi Pravitasari Eko Suryawadi Elvira Sitna Hajar Emizatul Aini Fachry Abda El Rahman Fahri Fahri Firdaus Alahudi Fisy Amalia Fuad Gagarin Siregar Haria Saputri Hasnain Sajjad Ibah Misbah Ika Agustina Imelda Rosadi Indah Dwi Prafitasari Isnaini Muharrifah Jayaun, Jayaun Joned C. Saksana Kurmaniah, Kurmaniah M. Arief Noor M. Ningrum Pratiwi M. Yogi Riyantama Isjoni M.Khairul Umam Mar’atus Sholehah Melati Puspita Hakim Miftah Febrianti’ Moh. Tahang Mohamad Fayruz Muhammad Ainun Naim Muhammad Arief Noor Muhammad Nur Hidayat Muhammad Ramdhan Muharifah, Isnaini Nabila Soraya Nabilla Akmas Nabilla Akmas Ningrum Pratiwi, Mayrani Nizar Zulkarnain Noor, M. Arief Nurdin Nurdin Nurhayati Nurhayati Nurhayati Nurhayati Paokuma, Hasbibi Patria Adiguna Putera, Alifi Restu Putri Noor Ramayanti Qona’ah Adiahita Ramadani Pardian Ramayanti, Putri Noor Reko Adilani Retno Rizki Ririn Komariah Rismayanti Rismayanti Rombouw, Sahrul Rosliana Rosliana Ruvi, Muhammad Rysma Diah Hendrasty Saksana, Joned Ceilandra Salima, Rianti Siregar, Fuad Siti Mulasih Sitti Aliyah Azzahra sri murtini . Suharmanto . Sukardi Sukardi Sukardi Sukardi Sutariyono Sutariyono Syahreza, Arief Syarif Hidayatullah Syarif Hidayatullah Tafsiruddin, M. Tjiwijdjaja, Halim Tohiroh Tohiroh Tohiroh, Tohiroh Ujang Kusnaedi Umar Syahid Fatahillah Wahid Hasyim Wahyuni Wulandari WICAKSONO, ADI Yandi Asmana Yasir Rumuar Yet Heni Yanti Zubair Arza Zulfikar Hidayat