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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jendela ASWAJA DEVOTE: Jurnal Pengabdian Masyarakat Global
Nilasari, Yekti
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Humanities Computer Science & IT Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences Other

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Journal : Jendela ASWAJA

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Akuntansi Pesantren Berbasis Kewirausahaan Berdasarkan SAK ETAP Dengan Aplikasi Myob Vina Riskiya , Amalia; Nilasari, Yekti; Patra Pertiwi, Triani
Jurnal Jembatan Efektivitas Ilmu dan Akhlak Ahlussunah Wal Jama'ah Vol 6 No 1 (2025): March
Publisher : LPPM UNU CIREBON

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Abstract

Financial ratio analysis is a crucial method for evaluating the performance of entities, as employed in this study to measure the effectiveness, efficiency, and self-reliance ratios of Panguragan Lor Village, Panguragan District, Cirebon Regency. This research adopts a quantitative approach with purposive sampling involving 24 representatives from village officials and community members knowledgeable in financial analysis. Data were collected through observation, questionnaires, and documentation. Data analysis employed descriptive analysis, multiple linear regression, t-test, ftest, and coefficient of determination using SPSS version 25 software. The study findings reveal significant improvements in the values of effectiveness, efficiency, and self-reliance ratios sequentially. Both the F-test and T-test demonstrate a positive and significant influence of the effectiveness ratio on the village's financial performance. The calculated coefficient of determination indicates that 41.5% of the variation in financial performance can be explained by the variables of effectiveness, efficiency, and self-reliance examined in this study. Meanwhile, approximately 58.5% of the remaining variation may be attributed to other factors not considered in this research. This study provides deep insights into the importance of financial ratio analysis in assessing village financial performance and its implications for decision-making and policy development aimed at improving village financial management in the future.
IMPLEMENTASI AKUNTANSI DAN KESESUAIANNYA DENGAN STANDAR AKUNTANSI KEUANGAN (SAK-EMKM) PADA USAHA BUDIDAYA IKAN LELE Siti Fitriah Nur Saadah; Nilasari, Yekti; Permana, Indra Surya
Jurnal Jembatan Efektivitas Ilmu dan Akhlak Ahlussunah Wal Jama'ah Vol 5 No 1 (2024): Maret
Publisher : LPPM UNU CIREBON

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52188/ja.v5i1.534

Abstract

Micro, small, and medium enterprises (MSMEs) play an important role in meeting the needs of society, creating jobs, and increasing foreign exchange earnings. However, the lack of understanding of how to prepare financial statements in accordance with accounting standards makes MSMEs less aware of the benefits of financial statements. This study aims to implement and determine the results of the implementation of accounting and its compliance with the SAK EMKM in catfish farming businesses. A descriptive method with a qualitative approach was used in this study. Data was collected through interviews and observations, using primary and secondary data. The results of the study showed that catfish farming businesses have simple records only regarding income and expenses. After the implementation of the study, financial statements based on SAK EMKM, including transaction lists, general journals, ledgers, trial balances, balance sheets, and income statements, were proven to be implemented well.
Co-Authors Aini Nurul Ayke Nuraliati Cintia, Cicin Darmun, Darmun Indra Surya Permana Istifa, Much Al Khaqqoh Patra Pertiwi, Triani Pertiwi, Triani Patra Redjeki, Finny Sari, Nidia Wulan Selliana, Intan Siti Fitriah Nur Saadah Syahril Hasan - Politeknik Sains dan Teknologi Wiratama Maluku Utara, Syahril Hasan Usniyati, Uus Vina Riskiya , Amalia Wartono, Tono