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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI)
Yashinta Khairani
Universitas Muhammadiyah Riau
Humanities Economics, Econometrics & Finance Education Health Professions Public Health

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Analisis Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) dalam Penyusunan dan Penyajian Laporan Keuangan pada Entitas Berbentuk Persekutuan: Studi Kasus pada CV XYZ Gebby Amara Putri Sugeng Hariyanto; Ajeng Ayun Dining Utami; Yashinta Khairani; Siti Rodiah
Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Vol. 4 No. 2 (2025): JABEI
Publisher : Politeknik Negeri Padang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30630/jabei.v4i2.301

Abstract

This study aims to analyze the extent of the application of the Financial Accounting Standards Statement (SAK-EMKM) in the preparation and presentation of financial statements in partnership entities, with a case study of CV XYZ. The research method used is a qualitative approach, which allows for an in-depth understanding of the accounting practices applied by the company. This study uses a case study method with a focus on one entity, namely CV XYZ, to obtain a concrete picture related to the application of accounting standards. Data analysis techniques used include data reduction, narrative data presentation, and inductive conclusion drawing based on the results of in-depth interviews with finance employees. The results of the study indicate that CV XYZ has applied the basic principles of SAK-EMKM, such as separation of financial accounts, use of journal-based accounting software, and accrual revenue recognition. However, the application is not yet fully optimal because the financial statements are not yet equipped with notes to the financial statements, statements of changes in equity, and cash flows that comply with standards, and have not been externally audited. Therefore, although there are efforts towards SAK-EMKM compliance, improvements in the aspects of formal reporting and accountability are still very much needed.
IMPLEMENTASI NILAI PANCASILA SEBAGAI LANDASAN SOSIALISASI ANTI KORUPSI UNTUK MEMBANGUN GENERASI EMAS DI SMK NEGERI 2 PEKANBARU Gebby Amara Putri Sugeng Hariyanto; Vitantri Vitantri; Ilham Hudi; Anisah Azzahra Lubis; Yashinta Khairani; Nadia Thalia Ramadhani; Ajeng Ayun Dining Utami; Riska Nurazila; Cindy Sri Wahyuni; Aulia Faradiva; Riska Aryanti
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 1 (2025): Volume 6 No. 1 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i1.39466

Abstract

Tindak pidana korupsi merupakan penyakit sosial yang telah merajalela di banyak negara, termasuk Indonesia. Pengabdian ini dilakukan di SMKN 2 Pekanbaru. Pengabdian ini bertujuan untuk mengeksplorasi bagaimana nilai-nilai pancasila dapat diterapkan dalam kehidupan sehari-hari untuk membangun karakter masyarakat yang anti korupsi. Pengabdian ini menggunakan metode sosialisasi dan penyuluhan yang melibatkan pendekatan partisipatif dan edukatif yang dilakukan melalui 4 tahapan yaitu identifitakasi masalah, perijinan, melaksankan sosialisasi dan evaluasi. Hasil sosialisasi menunjukkan bahwa nilai-nilai Pancasila, dapat menjadi landasan moral dalam memperkuat integritas individu dan institusi. Implementasi nilai-nilai tersebut melalui sosialisasi antikorupsi, dan partisipasi masyarakat terbukti efektif dalam menurunkan potensi korupsi.
Co-Authors Ajeng Ayun Dining Utami Ajeng Ayun Dining Utami Anisah Azzahra Lubis Aulia Faradiva Cindy Sri Wahyuni Gebby Amara Putri Sugeng Hariyanto Ilham Hudi Aim Abdulkarim Kokom Komalasari, Ilham Hudi Aim Abdulkarim Nadia Thalia Ramadhani Riska Aryanti Riska Nurazila Siti Rodiah Vitantri Vitantri