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All Journal Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Jurnal Dehasen Mengabdi
Dila, Viana
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analysis of Accounting Treatment of Receivables at LP3I College Bengkulu Dila, Viana; Afriani, Sulisti; Hidayah, Nenden Restu
Jurnal Ekonomi, Manajemen, Akuntansi dan Keuangan Vol. 5 No. 1 (2024): Januari
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emak.v5i1.1555

Abstract

This study aims to determine the suitability of presenting the accounting treatment of receivables at LP3I College Bengkulu. This type of research is qualitative descriptive, the data collection methods are direct observation, interviews, documentation, while the data analysis techniques used in qualitative descriptive analysis research are as a key instrument, data collection is carried out in a triangulation (combined) manner, data analysis is inductive, and the results of qualitative research emphasize meaning rather than generalization. The results of this research found that the presentation of the accounting treatment of receivables at LP3I College Bengkulu was still found to be lacking in several indicators that needed to be improved, namely 1.) income recognition: it would be better to follow Mulyadi's theory, because recognition at LP3I was not good or appropriate to use, 2.) allowance for losses on receivables: reserves for losses on receivables from LP3I were not carried out in a precise manner. inches in his recording, so it would be better to follow the theory according to Mulyadi.
Pembekalan Wirausaha Pemasaran Mandiri Bagi UMKM Makanan Tradisional Rengginang Di Jl. RE Martadinata RT.12 RW.02 NO.15 Kel. Kandang Mas Kec. Kampung Melayu Kota Bengkulu Wagini, Wagini; Dila, Viana; Fitri, Henny Desfijar; Yulianti, Oni; Harwini, Dewi
Jurnal Dehasen Mengabdi Vol 1 No 2 (2022): September-Februari
Publisher : Universitas Dehasen Bengkulu

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (639.353 KB) | DOI: 10.37676/jdm.v1i2.2854

Abstract

MSMEs are one of the growing economic sectors in Indonesia. This sector is mostly run by entrepreneurs because it is easy to manage and does not require too large a cost in the process of its establishment. One of the MSMEs that are often found in the city of Bengkulu is MSMEs that produce and sell food made from black sticky rice. This community service activity will be held on Jl. RE Martadinata RT.12 RW.02 NO.15 Kel. Cage Mas Kec. Bengkulu City Malay Village. With this socialization, MSMEs still sell products in the form of Rengginang Ketan Hitam in conventional ways that do not yet have good product characteristics or brand image for consumers. As well as making MSMEs aware of the importance of using product names/brands so that they are easily recognized by consumers. The socialization of entrepreneurship carried out in this service is carried out in several stages, the first stage of awareness, the second stage of capacity building and stages of empowerment. all stages have been practiced for MSME actors at RT.12 RW.02 NO.15 Kel. Kandang Mas Kec. Kampung Melayu Bengkulu City and can be received with a fairly high enthusiasm. After this socialization is carried out, MSME actors can create brands and sell products to the market and use current technology. It is hoped that every MSME can create product characteristics or brands to be easily recognized by consumers and help increase product sales.
Co-Authors Fitri, Henny Desfijar Harwini, Dewi Hidayah, Nenden Restu Sulisti Afriani, Sulisti Wagini Wagini, Wagini Yulianti, Oni