Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal Sabangka Abdimas Jurnal Pengabdian Masyarakat Sabangka International Journal of Economic Research and Financial Accounting
Grace Sitompul
Unknown Affiliation
Humanities Civil Engineering, Building, Construction & Architecture Economics, Econometrics & Finance Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Analysis of The Implementation of PSAK 101 in The Financial Statements of Bank BSI Medan City Badriah Daulay; Rizka Dwi Ramadhani; Susi Susi; Grace Sitompul; Meigia Nidya Sari
International Journal of Economic Research and Financial Accounting Vol 3 No 2 (2025): IJERFA JANUARY 2025
Publisher : CV. AFDIFAL MAJU BERKAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55227/ijerfa.v3i2.274

Abstract

This study is intended to determine the implementation of PSAK 101 in the presentation and preparation of financial statements at Bank BSI in Medan.PSAK 101 is a statement of financial accounting standards that regulates the basis for the presentation of financial statement records for sharia entities. This statement regulates the presentation requirements, structure and minimum requirements for the content of financial statements. The research method used is qualitative descriptive with a case study approach, where data is collected through document analysis, literature study of BSI's financial statements. The results of the study show that Bank BSI Medan City has implemented most of the provisions in PSAK 101, including the presentation of financial position statements, comprehensive income statements, cash flow statements, and equity change reports in accordance with sharia principles.
IMPLEMENTASI SISTEM PEMBAYARAN DIGITAL MENGGUNAKAN QRIS PADA UMKM RM PADANG SIKEMBAR Lawrance Sitanggang; Grace Sitompul; Euodia Eneas; Stefanieka Damayanti
Jurnal Pengabdian Masyarakat Sabangka Vol 5 No 02 (2026): Jurnal Pengabdian Masyarakat Sabangka
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/sabangka.v5i02.2291

Abstract

This study aims to implement a QRIS-based digital payment system at RM Padang Sikembar, an MSME located in West Bandung, to enhance transactional efficiency and reduce cash dependency. The methodology employed was direct assistance (field mentoring), encompassing problem identification, socialization of benefits, QRIS integration, and operational training. The findings revealed that prior to implementation, the business relied solely on cash transactions, posing a risk of losing customers who prefer digital payment methods. Following the adoption of QRIS, the transaction process became more practical, rapid, and flexible, allowing consumers to pay via various mobile banking and e-wallet applications. Ultimately, QRIS implementation improved customer convenience and supported the modernization of payment systems within the MSME sector,with an increase in consumer and sales reaching approximately 30%.
Co-Authors Badriah Daulay Euodia Eneas Lawrance Sitanggang Meigia Nidya Sari Rizka Dwi Ramadhani Stefanieka Damayanti susi susi