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Revitalisasi Kawasan Wisata Air dan Terobosan Sertifikasi Halal untuk Pembangunan Berkelanjutan di Sukun, Kota Malang Yadi, Agni Prajna; Hikmah, Lailatul; Cahyafebrianti, Kristeni Efelina; Saputra, Dyo Erizky; Wibisono, Dimas Rizky
Prosiding Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung Vol. 5 (2024): Prosiding SENAM 2024: Seminar Nasional Pengabdian Masyarakat Universitas Ma Chung
Publisher : Ma Chung Press

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Abstract

Kawasan Wisata Air Program Pengelolaan Lingkungan Permukiman Berbasis Komunitas (PLPBK) di RW 06, Kelurahan Sukun, Kota Malang mengalami revitalisasi melalui pembangunan Pergola Hidroponik Variabel sebagai ikon utama. Didesain dengan material kokoh dan tanaman tropis yang tahan cuaca, pergola ini menjadi simbol keberlanjutan lingkungan. Selain itu, dinding sungai di sekitar area Jembatan Masuk juga dicat untuk meningkatkan estetika lingkungan. Program ini melibatkan pendaftaran produk halal dari UMKM sebagai komponen penting dalam revitalisasi. Diharapkan, melalui kolaborasi antara warga, tim pengabdian masyarakat (PkM), dan pemerintah lokal, program ini akan meningkatkan kesejahteraan masyarakat dan mengembangkan Wisata Air PLPBK menjadi destinasi menarik. Tujuan dari program ini adalah merevitalisasi Kawasan Wisata Air PLPBK menjadi pusat ekowisata yang berkelanjutan, meningkatkan partisipasi masyarakat dalam pembangunan lingkungan, dan memberdayakan UMKM lokal. Metode pengabdian melibatkan studi lapangan, observasi, dan wawancara. Hasilnya menunjukkan tingginya partisipasi masyarakat dalam proses revitalisasi dan potensi keberlanjutan program. Kesimpulan nya, program ini memiliki dampak positif terhadap lingkungan dan ekonomi lokal serta memberikan kontribusi pada pembangunan berkelanjutan.
Analysis of The Implementation of Financial Accounting Standards at CV Skuyindo Jaya Group in Malang City Cahyafebrianti, Kristeni Efelina; Mennita, Ria
INCOME: Innovation of Economics and Management Vol. 5 No. 1 (2025): June
Publisher : LPPM Universitas KH. A. Wahab Hasbullah

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32764/income.v5i1.5841

Abstract

This study investigates the implementation of accounting practices and their alignment with Indonesia’s Financial Accounting Standards, specifically the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), within CV Skuyindo Jaya Group a creative service based SME located in Malang City. Utilizing a qualitative descriptive method, data were collected through in-depth interviews with the business owner and financial manager, structured around indicators such as accounting knowledge, bookkeeping practices, reporting capabilities, and compliance with financial standards. Observations and internal financial documents were also reviewed to support the analysis. The findings reveal that while the company has adopted digital tools for basic financial transaction recording, it has yet to implement a complete accounting cycle or fully adhere to the SAK EMKM framework. A significant barrier to compliance is the limited understanding of accounting principles and the structure of financial reports, particularly regarding components such as the Notes to the Financial Statements (CaLK). Moreover, the shortage of competent human resources in accounting contributes to substandard reporting practices. This study highlights how internal organizational capacity and managerial orientation influence the extent to which financial standards are adopted, offering valuable insights into the challenges faced by non public entities in complying with national accounting regulations.