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All Journal JASS (Journal of Accounting for Sustainable Society) Ihsan: Jurnal Pengabdian Masyarakat
Cahyaningtias, Cahyaningtias
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Religion Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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ANALYSIS OF THE USE OF ACCOUNTING INFORMATION AND APPLICATION OF FINANCIAL ACCOUNTING STANDARDS OF SMALL AND MEDIUM ENTERPRISES (SAK EMKM) IN FISHERIES MSMES IN NUSA TENGGARA TIMUR (Case study at Al-Ijtihad MSMEs in Kupang City) Cahyaningtias, Cahyaningtias; Lamaya, Fauziyah
JASS (Journal of Accounting for Sustainable Society) Vol 4 No 01 (2022): JASS Edisi Juni 2022
Publisher : Sekolah Tinggi Ilmu Ekonomi Sutaatmadja

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35310/jass.v4i01.883

Abstract

One of the MSME sectors that many people in Kupang are engaged in is fisheries. However, some fisheries MSMEs have not succeeded in developing their businesses to a larger scale. The use of accounting information is one of the factors that affect the level of business success and SAK EMKM is a financial accounting standard for MSMEs. This study aims to determine the use of accounting information in business activities at Al-Ijtihad SMEs and the application of SAK EMKM in the presentation of its financial statements. the type of qualitative research with research design is case study. The results showed that the use of accounting information at Al-Ijtihad MSMEs was well implemented, for the type of operating accounting information, while for the type of management and financial accounting information it had not been fully implemented. SAK EMKM has also not been implemented at all in Al-Ijtihad MSME business activities.
Membangun Ketangguhan Sekolah Melalui Program Satuan Pendidikan Aman Bencana (SPAB) Di SMK Muhammadiyah Kupang Handayani, Suci Lestari; Bahri, Syamsul; Kiwang, Amir S; Cahyaningtias, Cahyaningtias; Arif, Farida M; Abdulrahman, Irzani Andi; Akbar, Satria; Irfan, Andi; Nurdin, Nurdin
IHSAN : JURNAL PENGABDIAN MASYARAKAT Vol 7, No 2 (2025): Ihsan: Jurnal Pengabdian Masyarakat (Oktober)
Publisher : University of Muhammadiyah Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30596/ihsan.v7i2.25982

Abstract

Kota Kupang memiliki tingkat kerentanan tinggi terhadap berbagai bencana alam, seperti banjir, angin kencang, dan gempa bumi. Untuk meningkatkan kesiapsiagaan sekolah menghadapi bencana, Program Satuan Pendidikan Aman Bencana (SPAB) dilaksanakan di SMK Muhammadiyah Kupang oleh MDMC PWM NTT. Program ini bertujuan membangun ketangguhan sekolah melalui edukasi kebencanaan, pelatihan, dan simulasi. Metode kegiatan mencakup ceramah interaktif, ice breaking, dan simulasi evakuasi. Kegiatan yang dilaksanakan berhasil meningkatkan tingkat pemahaman siswa tentang SPAB serta keterlibatan aktif seluruh warga sekolah. Kepala sekolah, guru, siswa, dan orang tua memiliki peran strategis dalam mewujudkan budaya sadar bencana. Selain itu, kegiatan ini juga mendorong kepedulian lingkungan melalui pengelolaan sampah dan konservasi energi. Kegiatan SPAB yang terintegrasi dalam orientasi siswa baru terbukti efektif dalam menyampaikan materi kebencanaan secara aplikatif dan menyenangkan. Program ini layak direplikasi di sekolah lain sebagai langkah preventif menghadapi bencana. 
Co-Authors Abdulrahman, Irzani Andi Akbar, Satria Andi Irfan, Andi Arif, Farida M Handayani, Suci Lestari Kiwang, Amir S LAMAYA, FAUZIYAH Nurdin Nurdin Syamsul Bahri