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TRAINING ON THE PREPARATION OF VIRGIN COCONUT OIL (VCO)S BUSINESS PROPOSAL IN SMALL, MEDIUM COMMUNITIES (MSMES) IN GAMPONG LAM NEUHEUN, KUTA BARO, ACEH BESAR Febyolla Presilawati; Emmi Suryani; Intan Rizkia Chudri; Fitri Yunina
ABDIMU: Jurnal Pengabdian Muhammadiyah Vol 2, No 1 (2022): Vol 2, No 1, Juni 2022
Publisher : Universitas Muhammadiyah Aceh

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37598/abdimu.v2i1.1260

Training on the preparation of Virgin Coconut Oil (VCO) business proposals for Micro, Small and Medium Enterprises (UMKM) is a learning process in business proposals to obtain grants from government agencies or social institutions for business progress. In order to achieve this goal, community service was carried out in the form of training in the preparation of VCO business proposals for UMKM in Lam Neuhen Village, Kuta Baro, Aceh Besar. This method is done by training for one day and a duration of 4 hours. The material presented by the presenters is by way of presentation, discussion, and case examples. In general, this implementation is in the category of success. Participants seen from the responses shown. The implementation of this community activity is on schedule, attended by a large number of participants, and is supported by good facilities, mastery of the material and the ability to deliver good material to participants.Keywords: Training, Service, Proposal, UMKM, VCO

Faktor-Faktor yang Mempengaruhi Pelaporan Keuangan UMKM Berdasarkan SAK EMKM Maidar Maidar; Fitri Yunina; Natasha Fitria
AKUNTANSI 45 Vol. 5 No. 2 (2024): Jurnal Ilmiah Akuntansi
Publisher : Fakultas Ekonomi Program Studi Akuntansi Universitas 45 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30640/akuntansi45.v5i2.3374

The purpose of this study is to determine the simultaneous and partial influence of education level, accounting understanding and business age on financial reporting based on SAK EMKM on MSMEs. The data population in this study amounted to 78 MSMEs spread across Aceh Besar Regency. The sampling method used is by random sampling so that every individual population in Darul Imarah District, Aceh Besar Regency is represented. The data analysis techniques used in this study are descriptive analysis and multiple linear regression with the help of software statistics for the social science (SPSS) version 25.0. The results of the study show that the level of education, operating period and accounting understanding have a significant effect on financial reporting based on SAK EMKM for MSMEs in Darul Imarah District, Aceh Besar Regency simultaneously or partially.

Analisis Perbandingan Kinerja Keuangan Bank Syariah Indonesia dan BCA Syariah Tahun 2021-2023 Nurzianti, Rahma; Fitri Yunina
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 8 No 2 (2024): Vol. 8 No.2 Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v8i2.9045

This study aims to compare the financial performance of BSI and BCA Syariah in 2021-2023 using the Sharia Conformity and Profitability (SCnP) method. This research uses a descriptive quantitative approach and secondary data in the form of financial statements from BSI and BCA Syariah for the period 2021 to 2023. The results show that the comparison of the financial performance of BSI and BCA Syariah based on the SCnP method shows BSI's superiority in profitability, while BCA Syariah is superior in sharia compliance. Data and graphical analysis from 2021 to 2023 indicate that BSI's financial performance is in the Lower Right Quadrant (LRQ), while BCA Syariah during this period showed financial performance in the Upper Left Quadrant (ULQ). This research seeks to apply aspects of sharia compliance to Islamic banks through financial analysis. In addition, the recent transfer of priority customers from BSI to BCA Syariah is an important concern. Therefore, it is necessary to improve sharia compliance in all Islamic Commercial Banks. Indonesian Islamic banking can further develop, improve service quality, and maintain its sharia integrity, which in turn will strengthen its position in the domestic and international markets

Analisis Perbandingan Kinerja Keuangan Bank Syariah Indonesia dan BCA Syariah Tahun 2021-2023 Nurzianti, Rahma; Fitri Yunina
IHTIYATH : Jurnal Manajemen Keuangan Syariah Vol 8 No 2 (2024): Vol. 8 No.2 Desember 2024
Publisher : Fakultas Ekonomi dan Bisnis Islam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32505/ihtiyath.v8i2.9045

This study aims to compare the financial performance of BSI and BCA Syariah in 2021-2023 using the Sharia Conformity and Profitability (SCnP) method. This research uses a descriptive quantitative approach and secondary data in the form of financial statements from BSI and BCA Syariah for the period 2021 to 2023. The results show that the comparison of the financial performance of BSI and BCA Syariah based on the SCnP method shows BSI's superiority in profitability, while BCA Syariah is superior in sharia compliance. Data and graphical analysis from 2021 to 2023 indicate that BSI's financial performance is in the Lower Right Quadrant (LRQ), while BCA Syariah during this period showed financial performance in the Upper Left Quadrant (ULQ). This research seeks to apply aspects of sharia compliance to Islamic banks through financial analysis. In addition, the recent transfer of priority customers from BSI to BCA Syariah is an important concern. Therefore, it is necessary to improve sharia compliance in all Islamic Commercial Banks. Indonesian Islamic banking can further develop, improve service quality, and maintain its sharia integrity, which in turn will strengthen its position in the domestic and international markets

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