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All Journal Jurnal Manajemen Bisnis Syariah Jurnal Akuntansi Syariah (JAkSya)
Abdul Rauf
UIN Mahmud Yunus Batusangkar
Religion Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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RECONSTRUCTION OF THE FINANCIAL REPORT PREPARATION ON BUM NAGARI BERSAMA LKD LENGGOGENI IN SUNGAI TARAB DISTRICT IN 2024 BASED ON MINISTER OF VILLAGES, DEVELOPMENT OF DISADVANTAGED REGIONS, AND TRANSMIGRATION REGULATION NO. 136 OF 2022 Abdul Rauf; Sri Adella Fitri; Mega Rahmi; Nita Fitria; Khairul Marlin
Jurnal Akuntansi Syariah (JAkSya) Vol. 5 No. 2 (2025): JAkSya Jurnal Akuntansi Syariah
Publisher : UIN MAHMUD YUNUS BATUSANGKAR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/jaksya.v5i2.16429

Abstract

The reconstruction of financial statement preparation aims to improve and enhance the quality of financial reporting in accordance with the Minister of Villages, Development of Disadvantaged Regions, and Transmigration Regulation No. 136 of 2022. Financial statements must be prepared accurately and meet the criteria of understandability, relevance, reliability, and comparability, thereby providing a positive impact on the development of BUM Nagari Bersama LKD Lenggogeni in Sungai Tarab District and supporting managerial decision-making. This study employs a qualitative case study through field research using a descriptive and participatory approach involving the management, beginning with an initial survey and focus group discussion (FGD). Primary data were obtained from semi-structured interviews with the management of BUM Nagari Bersama LKD Lenggogeni, while secondary data were collected from financial transaction documentation for one accounting period, financial statements, and other supporting documents. Data analysis was conducted using thematic analysis, and source triangulation was applied to enhance data validity and reliability. The findings indicate that financial management, which had previously been poorly organized, was successfully reconstructed in a systematic manner and in compliance with applicable regulations. The reconstructed financial statements consist of an income statement, statement of changes in equity, statement of financial position, and cash flow statement.
Analisis Manajemen Risiko Pada Usaha Mikro Kecil Dan Menengah NR Advertising Kota Solok Novia Nengsih; Abdul Rauf; Abel Oktavia; Ade Andela Puspita; Sonia
MABIS Jurnal Manajemen Bisnis Syariah Vol. 5 No. 2 (2025): Jurnal Manajemen Bisnis Syariah:MABIS
Publisher : Universitas Islam Negeri Mahmud Yunus Batusangkar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31958/mabis.v5i2.16045

Abstract

This study aims to identify and analyze operational risks faced by NR Advertising and to formulate appropriate risk management strategies tailored to the characteristics of micro, small, and medium enterprises (MSMEs). A qualitative approach was employed using data collection techniques including in-depth interviews and direct observation. The findings identify ten types of risks, which are classified into six main categories: production and design, marketing and services, finance, procurement and logistics, general management, and technology and systems. Each risk was assessed based on its likelihood and potential impact, and subsequently mapped into a risk matrix consisting of low, medium, and high risk levels. The results indicate that three risks fall into the low-risk category, two into the medium-risk category, and five into the high-risk category requiring priority attention. This risk mapping serves as the basis for determining appropriate risk management strategies, including risk avoidance, transfer, mitigation, acceptance, exploitation, sharing, and enhancement. This study is expected to serve as a reference for MSMEs in implementing systematic and sustainable risk management practices.
Co-Authors Abel Oktavia Ade Andela Puspita Marlin, Khairul Mega Rahmi Nita Fitria Novia Nengsih Sonia