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All Journal KARYA: Jurnal Pengabdian Kepada Masyarakat Riset Akuntansi (RISTANSI)
Madaharsa, Abhyasa Sulthan
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Public Health Social Sciences

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PEMANFAATAN E-COMMERCE PEKEN DALAM MENINGKATKAN PENJUALAN UMKM TOKO KELONTONG WILAYAH PAKAL SURABAYA BARAT Madaharsa, Abhyasa Sulthan; Andayani, Sari
KARYA: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 2 (2024): KARYA: Jurnal Pengabdian Kepada Masyarakat
Publisher : FKIP Universitas Samawa

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Abstract

Tujuan dari penelitian ini adalah untuk mengetahui dampak dari pemanfaatan E-commerce Peken pada peningkatan penjualan kepada para pelaku UMKM Toko Kelontong yang sudah terdaftar dan melakukan transaksi menggunakan E-commerce Peken khususnya pada UMKM Toko Kelontong di Kecamatan Pakal Surabaya Barat. Penelitian ini dilakukan menggunakan metode penelitian kualitatif dengan pendekatan deskriptif dengan tujuan untuk mendapatkan perspektif kondisi para pelaku UMKM Toko Kelontong apa adanya. Melalui observasi dan wawancara hasil penelitian menunjukkan pengaruh E-commerce Peken terhadap peningkatan penjualan bergantung pada customer Aparatur Sipil Negara (ASN) Kota Surabaya, operasional dalam penggunaan aplikasi dan beberapa strategi penjualan yang diterapkan oleh masing-masing pelaku UMKM Toko Kelontong.
ANALISIS IMPLEMENTASI SAK ETAP MENJADI SAK EP: STUDI KOMPARATIF PERUSAHAAN MANUFAKTUR DAN JASA Madaharsa, Abhyasa Sulthan; Muslimin, Muslimin
RISTANSI: Riset Akuntansi Vol. 6 No. 2 (2025): RISTANSI: Riset Akuntansi, Volume 6, Nomor 2, Desember 2025
Publisher : Program Studi Akuntansi Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/ristansi.v6i2.2681

Abstract

This research aims to examine the effects of implementing the new financial accounting standard—Standar Akuntansi Keuangan Entitas Privat (SAK EP), or Financial Accounting Standards for Private Entities—on the financial reporting practices of two regionally owned enterprises (BUMD) in East Java: PT. Panca Wira Usaha Jawa Timur and PT. Karet Ngagel Surabaya Wira Jatim. Previously, both companies adopted the Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) but have now begun transitioning to SAK EP, which will be mandatory starting January 1, 2025. This study offers a comprehensive summary of the changes and difficulties encountered during the transition using a qualitative research design and a multiple case study methodology.  The findings show significant changes in the way financial aspects are recognized, measured, presented, and disclosed under SAK EP, especially with relation to deferred tax, employee benefits, asset revaluation, and impairment of inventory and receivables. The transition has necessitated updates to accounting information systems, capacity-building initiatives for staff, and the engagement of external consultants. The implementation of SAK EP is expected to enhance the accountability, relevance, and openness of financial reporting among Indonesian private enterprises, despite the significant financial and time costs.
Co-Authors Muslimin Muslimin Sari Andayani