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All Journal Jurnal Kendali Akuntansi Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Jurnal Akuntan Publik
Sarmila, Wingki
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Humanities Economics, Econometrics & Finance Education Law, Crime, Criminology & Criminal Justice

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Penerapan SAK EMKM dalam Menyusun Laporan Keuangan UMKM pada Seblak Prasmanan Bunda Kota Pekanbaru Nurlita, Amelia; Rodiah, Siti; Ramadhani, Andini; Hayati, Syarifatul; Sarmila, Wingki
Jurnal Akuntan Publik Vol. 2 No. 3 (2024): September: Jurnal Akuntan Publik
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jap-widyakarya.v2i3.3992

Abstract

A standard known as SAK EMKM regulates MSMEs (Micro, Small and Medium Enterprises).finances. This research aims to apply SAK EMKM as a basis for preparing financial reports for Seblak Prasmanan Bunda MSMEs, which are MSMEs that have developed and should have prepared their financial reports based on SAK EMKM. However, in preparing it, they experienced difficulties or obstacles in preparing financial reports based on SAK EMKM. This research aims to find out and examine what obstacles MSMEs face in preparing simple financial reports based on SAK EMKM. This research uses a qualitative approach using the case study method. The data sources used are primary data and secondary data. The results of the research show that in preparing financial reports, MSME actors have not implemented SAK EMKM due to business actors never receiving socialization, minimal educational background of MSME actors, no regulations related to the implementation of SAK EMKM, low capital to employ expert staff in preparing financial reports and business facilities. Therefore, in this research, a simple financial report was created which can help MSMEs understand how to prepare financial reports based on SAK EMKM.  
Analisa Laporan Keuangan dengan Perhitungan Analisis Trend (Index Number Trend Series Analisis) pada PT Timah Tbk (TINS) Ningrum, Indah Sulistia; Hayati, Syarifatull; Nurlita, Amelia; Sarmila, Wingki; Amelia, Elda; Ramadhani, Andini; Polshia, Rasi; Fatmawati, Nurul; Armel, Raja Septian; Nurmanto, Billy
Jurnal Kendali Akuntansi Vol. 2 No. 3 (2024): Juli : Jurnal Kendali Akuntansi
Publisher : Universitas Katolik Widya Karya Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v2i3.3936

Abstract

This research was carried out with the aim of finding out how to calculate Trend  Analysis (Index Number Series Analysis) in PT Timah Tbk financial reports and how to explain the results of calculations using Trend Analysis (Index Number Series Analysis). The research approach uses a quantitative type using secondary data collected using documentation and literature study methods. By analyzing financial report data at PT Timah Tbk. The technique for collecting secondary data is carried out using documentation techniques. namely by collecting company financial reports from December 31 2020. 2021. 2022. 2023 and March 31 2024. Data is collected from the official IDX website. namely (www.idx.co.id) by downloading . The research results show that the financial trend analysis of PT Timah Tbk from 2020 to 2024 shows significant changes in various aspects of the company's finances. PT Timah Tbk succeeded in increasing its total equity. major challenges in maintaining revenue and cost efficiency led to a decrease in overall profitability. In research. researchers have an interest in time and knowledge. which results in less comprehensive research results and obtaining limited information.
Edukasi dan Penerapan Digitalisasi BUMDes: Memanfaatkan Teknologi untuk Kemajuan Desa Suci, Rama Gita; Marlina, Evi; Unik, Mitra; Rodiah, Siti; Armel, R. Septian; Medikawati, Reny; Azmi, Zul; Sarmila, Wingki
Jurnal Pengabdian Kepada Masyarakat Sosial Humaniora Vol 5 No 1 (2025): Juni 2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Riau

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Abstract

Pengelolaan potensi desa yang dikelola oleh BUMDes harus didukung oleh teknologi digitalisasi. Tujuan dari pengabdian ini untuk memberikan pendalaman terkait implementasi penggunaan aplikasi berbasis digitalisasi dalam menunjang operasional usaha BUMDes. Metode pelaksanaan pengabdian ini menggunakan sosialisasi tata kelola BUMDes, pendampingan penggunaan aplikasi yang dilakukan secara langsung dan terdapat monitoring dan evaluasi penggunaan aplikasi. Hasil pengabdian didapatkan peserta BUMDes yang terlibat sudah mulai mampu memahami penerapan penggunaan aplikasi. Pemanfaatan teknologi dapat menciptakan berbagai kemudahan dalam operasional usaha BUMDes. Kolaborasi antara akademisi, pemerintah, dan BUMDes juga diperlukan untuk mendukung adopsi teknologi secara menyeluruh di wilayah pedesaan.
Co-Authors Amelia, Elda Azmi, Zul Evi Marlina, Evi Fatmawati, Nurul Hayati, Syarifatul Hayati, Syarifatull Medikawati, Reny Ningrum, Indah Sulistia Nurlita, Amelia Nurmanto, Billy Polshia, Rasi R.Septian Armel Ramadhani, Andini siti rodiah Suci, Rama Gita Unik, Mitra