Prayoga, Muhammad Adam Khayla
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ANALYSIS OF THE IMPLEMENTATION OF FINANCIAL ACCOUNTING STANDARDS (SAK EMKM) IN SCARVEIL MSME FINANCIAL REPORTS Meilani, Melan Nur; Drajat, Alvira Zulfa; Andaresta, Tita; Prayoga, Muhammad Adam Khayla; Armayza, M. Adnan; Kurniati, Fitrina
Jurnal Bina Akuntansi Vol. 12 No. 1 (2025): Jurnal Bina Akuntansi Volume 12 Nomor 1 bulan Januari 2025
Publisher : Sekolah Tinggi Ilmu Ekonomi Wiyatamandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52859/jba.v12i1.705

Abstract

This study aims to analyze the impact of implementing the Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) on the financial performance of Scarveil and provide recommendations for improving the quality of financial reports. A descriptive qualitative approach was used, involving interviews, observations, and documentation. Data collected includes financial reports and transaction records from Scarveil. The analysis indicates that although some accounting practices are adequate, further improvement in compliance with accounting standards is essential for enhancing profitability and business sustainability. This study focuses solely on Scarveil, so the findings may not be generalizable to all SMEs in Indonesia. The study contributes to a deeper understanding of the importance of SAK EMKM implementation for MSMEs in Indonesia, helping business practitioners and policymakers improve financial report transparency and accountability, offering new insights into the relationship between accounting standards and financial success in this sector.
CLOUD TEACHING: BAGAIMANA PENGARUHNYA TERHADAP PEMAHAMAN PESERTA DIDIK DALAM MATA PELAJARAN AKUNTANSI KEUANGAN DASAR Yusman, Rannisa Aliya; Salsabilla, Keizha Venda; Valentina, Mita Febi; Prayoga, Muhammad Adam Khayla; Simangunsong, Naomi Oktavia; Mulyani, Heni; Rozak, Rama Wijaya Abdul
Jurnal Akuntansi Vol 2, No 2 (2023): Maret
Publisher : Universitas Suryakancana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35194/ajaki.v2i2.3186

Abstract

ABSTRAKPada era digital, teknologi terus mengalami perkembangan dan mempengaruhi banyak aspek kehidupan manusia, termasuk pendidikan. Cloud teaching atau pembelajaran berbasis online adalah salah satu inovasi dalam pendidikan yang menggunakan teknologi internet untuk menyediakan akses dan konten pembelajaran. Materi dan latihan soal mengenai pembelajaran dapat diakses secara online menggunakan cloud teaching. Cloud teaching digunakan dalam proses pembelajaran peserta didik terhadap mata pelajaran Akuntansi Keuangan Dasar pada sekolah menengah kejuruan di Bandung. Penelitian ini memiliki tujuan untuk membuktikan seberapa besar pengaruh penggunaan metode cloud teaching terhadap pemahaman peserta didik. Melalui cloud teaching ini, akan meningkatkan pemahaman peserta didik atau justru memberikan hasil yang kurang maksimal terhadap pemahaman peserta didik dalam pembelajaran. Maka dari itu kami menggunakan metode pembelajaran ini untuk dapat membandingkan hasil pemahaman pembelajaran peserta didik melalui media online berupa quizizz. Pada penelitian ini dapat dibuktikan bahwa pembelajaran melalui cloud teaching mampu meningkatkan pemahaman peserta didik, hal ini terbukti dari percobaan tes melalui media online berupa quizizz. Hasil dari penelitian ini menunjukkan bahwa pemahaman peserta didik dalam pembelajaran Akuntansi Keuangan Dasar melalui cloud teaching dapat berjalan dengan efektif karena hasil dari tes menunjukan adanya peningkatan hasil pemahaman dalam pembelajaran. Namun, terdapat kendala yang dihadapi diantaranya gawai yang kurang memadai, keterbatasan jaringan internet, dan kurangnya pemahaman peserta didik terhadap penggunaan aplikasi quizizz. ABSTRACTIn the digital era, technology continues to develop and affect many aspects of human life, including education. Cloud teaching or online-based learning is one of the innovations in education that uses internet technology to provide access and learning content. Learning materials and practice questions can be accessed online using cloud teaching. Cloud teaching is used in the learning process of students on basic financial accounting subjects at vocational high schools in Bandung. This study aims to prove how influential the use of cloud teaching methods is on students' understanding. Through this cloud teaching, it will increase students' understanding or actually provide less than optimal results on students' understanding in learning. Therefore we use this learning method to be able to compare the results of students' understanding of learning through online media in the form of quizzes. In this study, it can be proven that learning through cloud teaching can improve students' understanding, this is evident from test experiments through online media in the form of quizzes. The results of this study indicate that students' understanding in learning Basic Financial Accounting through cloud teaching can run effectively because the results of the test show an increase in understanding results in learning. However, there are obstacles faced including inadequate devices, limited internet networks, and lack of understanding of students on the use of quizizz applications.