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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Auditing dan Investasi (JAADI) Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital (JEKOMBITAL) Jurnal Akuntansi
Yahya, Rizki Fakhrul
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Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Public Health Social Sciences

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PENGAKUAN PENDAPATAN PADA PT. JASA KONTRUKSI BERDASARKAN PSAK 72 Setiawan, Aris; Fransiska, Diana; Yahya, Rizki Fakhrul
Jurnal Akuntansi, Auditing dan Investasi Vol 3 No 1 (2023): JURNAL AKUNTANSI, AUDITING & INVESTASI
Publisher : Program Studi Akuntansi Universitas Panca Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

The Research Study was conducted to analyze the revenue recognition of construction servicesbased on the Statement of Financial Accounting Standards (PSAK 72). The subject of this study isone of the construction service companies PT. Mighty Borneo. The method used in this study isqualitative research. The results of this study show that PT. Borneo Perkasa conducts revenuerecognition using the phased method of over-the-clock contracts. The company recognizes revenuebased on a percentage of the project completion rate. The amount of the completion percentagerate is measured using the physical progress method, which is based on a report from the SiteEngginering Manager (SEM) and the costs incurred to complete the project. However, thecalculations carried out by the company have not fully referred to the Statement of FinancialAccounting Standards (PSAK 72).
TOWARDS MSME SUSTAINABILITY: THE ROLE OF ENTREPRENEURIAL COMPETENCE, INFORMATION TECHNOLOGY AND ACCESS TO CAPITAL Yahya, Rizki Fakhrul; Sari, Wilda; Mayasafitri, Rina
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 3 No 4 (2025): MEI
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v3i4.940

Abstract

The primary aim of this study was to investigate how entrepreneurial abilities, IT, and financial backing influence the long-term survival of small and medium-sized businesses in Pontianak City. In order to conduct this study, a quantitative approach was utilised, with a survey used as the means of gathering data. The focus group included all SMEs in Pontianak City, and a total of 156 businesses were chosen through purposive selection. Data analysis was carried out using multiple regression analysis, with the help of SPSS software. The results revealed that entrepreneurial skills, IT, and access to funding all had a significant and beneficial impact on the resilience of SMEs. Additionally, having access to financial resources was singled out as a crucial element in fostering the growth and competitiveness of SMEs. This study has practical implications for policymakers and business owners seeking to create an enabling environment for the advancement and sustained success of SMEs in the digital age.
Implementation of SAK E-MKM: Key Factor in Improving MSME Performance Setiawan, Aris; Sari, Wilda; Afif, Ali; Yahya, Rizki Fakhrul; Mayasafitri, Rina
Jurnal Akuntansi Vol. 16 No. 1 (2024): Vol 16 No 1 (2024)
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/jam.v16i1.8239

Abstract

Abstract Purpose - This study aims to test and analyze the factors that influence the application of SAK-EMKM. The factors used are the perceptions of MSME actors, SAK-EMKM socialization, SAK-EMKM training and human resource (HR) competencies. Design/methodology/approach - This research uses quantitative methods, and the data obtained comes from distributing questionnaires to MSME actors in Pontianak City. Data in this research was processed with the assistance of software IMB SPSS 25.Findings - The results showed the results of the Adjusted R Square value of 0.883, this means that the application of SAK-EMKM can be explained by MSME perceptions, SAK-EMKM socialization, SAK-EMKM training and Human Resource Competencies (HR) by 88.3%. In the influence test, it is known that MSME perceptions, SAK-EMKM socialization and HR competencies have a positive and significant effect on the application of SAK-EMKM in MSME actors, while SAK-EMKM training has no effect on the application of SAK-EMKM. This study recommends that MSME actors be able to record financial statements in accordance with SAK-EMKM. Research limitations/implications – This research has limitations on the scope of the research area. Keywords: Implementation of SAK-EMKM, MSME Actors, and MSME Perception
KAMPANYE PRODUK KULINER HALAL DI KOTA PONTIANAK Widyastuti, Reni Dwi; Sari, Wilda; Yahya, Rizki Fakhrul
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 5 No. 3 (2024): Volume 5 No. 3 Tahun 2024
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v5i3.29407

Abstract

Kampanye produk kuliner halal bagi UMKM merupakan kegiatan yang sangat penting untuk dilakukan. Kegiatan pengabdian ini bermitra dengan Majelis Taklim Al-Kautsar, berkolaborasi menyelenggarakan program kampanye produk kuliner halal bagi konsumen dan pelaku UMKM di Kota Pontianak. Kesadaran dan pengetahuan tentang pentingnya sertifikasi halal masih rendah, kesulitan dan rumitnya akses informasi layanan sertifikasi halal, serta rendahnya pengetahuan proses produksi yang belum sesuai dengan standar halal karena keterbatasan pengetahuan pelaku UMKM. Kebijakan pemerintah melalui Undang-Undang Nomor  33 tahun 2014 tentang  Jaminan  Produk Halal dan  diubah menjadi Undang-undang  Nomor 11 tahun 2020 tentang Cipta  Kerja, khususnya pasal tentang kewajiban UMKM  memiliki sertifikat halal bagi produk olahan. Bagi konsumen muslim, produk kuliner halal merupakan kebutuhan yang penting karena keyakinan bahwa makanan yang mereka konsumsi harus halal dan thayyib. Banyaknya produk kuliner yang belum memenuhi kriteria halal proses menimbulkan keraguan dan penolakan dari konsumen muslim. Tujuan kegiatan pengabdian ini untuk meningkatkan pemahaman konsumen dan pelaku UMKM tentang standar halal dalam bahan maupun proses produksi makanan, memperoleh informasi tentang tata cara mendapatkan sertifikasi halal dan memperluas peluang pemasaran UMKM produk kuliner halal baik dipasar nasional maupun internasional.
Co-Authors Ali Afif Aris Setiawan Fransiska, Diana Jayawarsa, A.A. Ketut Mayasafitri, Rina Sari, Wilda Widyastuti, Reni Dwi