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All Journal Jurnal Scientia Abdimas Paspama
Darul Fahmi
Fakultas Ekonomi dan Bisnis, Universitas Pamulang
Computer Science & IT Economics, Econometrics & Finance Education Engineering Mathematics Public Health

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IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS FOR SMALL AND MEDIUM MICRO-ENTITIES IN THE PREPARATION OF FINANCIAL STATEMENTS Darul Fahmi
Jurnal Scientia Vol. 12 No. 03 (2023): Education, Sosial science and Planning technique, 2023 (June-August)
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v12i03.1893

Abstract

Micro, Small, and Medium Enterprises (MSMEs) are business activities that can expand employment opportunities and provide broad economic services to the community and can play a role in equalizing and increasing community income, encouraging economic growth, and participating in national development. Financial statements aim to analyze financial performance as a benchmark for providing information about a company's financial position and profit and loss, which is helpful for users of financial statements as economic decision-makers. This research is intended for MSME owners who still need financial reports. This research aims to help and facilitate MSME owners in compiling financial reports based on SAK-EMKM. This research is a research using descriptive qualitative method. Data collection was carried out using observation, interviews, and documentation. Thus, this study shows that in carrying out its operational activities,
Analysis of the internal control system for cash receipts and disbursements Darul Fahmi; Novita Dwi Frasutiyo
Jurnal Scientia Vol. 13 No. 01 (2024): Education, Sosial science and Planning technique, 2024
Publisher : Sean Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58471/scientia.v13i01.2284

Abstract

This research describes implementing the internal control system for cash receipts and disbursements at the Purba Adhika Foundation. This research method uses primary data with observation, interview, and documentation data collection techniques; the analysis technique used in the research is qualitative description techniques. The Purba Adhika School Foundation is a special needs school that operates in education services. The results of this research found that the cash control system at the Purba Adhika Education Foundation still needs to be more effective and efficient. This can be seen by the absence of a financial function that regulates cash control, and financial reports are still centered on the Foundation. They have not been managed at each Purba Adhika School and still need to be fully managed. They are Using a computerized system.
The Effectiveness of Organizational Management in Community Empowerment Programs: A Case Study of the Community Empowerment Institution (LPM) in Rempoa Urban Village Darul Fahmi; Lukman Anthoni; Rahman Faisal
Abdimas Paspama Vol. 3 No. 02 (2025): Abdimas Paspama, 2025, June 2025
Publisher : Abdimas Paspama

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Abstract

This community service program aimed to enhance the effectiveness of organizational management within the Community Empowerment Institution (LPM) in managing community development programs in Rempoa Urban Village, Ciputat Timur, South Tangerang. LPM plays a strategic role in improving social and economic welfare through the planning, implementation, and monitoring of empowerment programs. However, challenges such as limited resources, weak coordination, and unsystematic program structures hinder their effectiveness. The program applied participatory methods including assessments, presentations, discussions, and mentoring involving LPM administrators and community members. Results showed improvements in LPM’s managerial capacity, program planning, stakeholder collaboration, and community engagement. In addition, the program contributed to increasing sustainability, economic independence, and professional credibility of LPM. Nevertheless, issues such as low public participation, inadequate monitoring, and the lack of consistent program documentation were identified. Strengthening internal communication, adopting bottom-up approaches, and building strategic partnerships are recommended. The program concludes that continuous support and adaptive management are essential for long-term community empowerment success.
Co-Authors Lukman Anthoni Novita Dwi Frasutiyo Rahman Faisal