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All Journal Jurnal Masyarakat Indonesia Jurnal Manajemen Dan Akuntansi Medan
Rosihana, Riscki Elita
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Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media

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Pendampingan Sistem Kas Kecil untuk Meningkatkan Efisiensi Keuangan pada Sekolah Lentera Kreasi Cemerlang Medan. Natasha, Syarifah Fadillah; Rosihana, Riscki Elita; Destria, Irma
Jurnal Masyarakat Indonesia (Jumas) Vol. 4 No. 01 (2025): Jurnal Masyarakat Indonesia (Jumas)
Publisher : Cattleya Darmaya Fortuna

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54209/jumas.v4i01.198

Abstract

Pengelolaan kas kecil yang efisien dan akuntabel merupakan elemen penting dalam mendukung keberlanjutan operasional lembaga pendidikan, khususnya dalam memastikan alokasi dana yang tepat dan transparan. Namun, Sekolah Lentera Kreasi Cemerlang Medan menghadapi berbagai kendala dalam pengelolaan kas kecil, seperti ketidakteraturan pencatatan, rendahnya transparansi, serta kurangnya pemahaman staf terhadap prinsip dasar pengelolaan keuangan. Untuk menjawab tantangan ini, dilakukan kegiatan pengabdian masyarakat berupa pendampingan teknis penerapan sistem kas kecil yang bertujuan meningkatkan efisiensi dan akuntabilitas keuangan sekolah. Metode pelaksanaan terdiri atas lima tahapan utama, yaitu analisis kebutuhan, perancangan sistem kas kecil berbasis prosedur operasional standar (SOP), pelatihan dan pengembangan kapasitas sumber daya manusia, implementasi sistem, serta monitoring dan evaluasi. Hasil implementasi menunjukkan peningkatan efisiensi penggunaan kas kecil sebesar 30%, pengurangan kesalahan pencatatan keuangan dari 15% menjadi 5%, serta peningkatan transparansi melalui penyusunan laporan keuangan yang terstruktur dan mudah diakses. Selain itu, kegiatan pelatihan berhasil meningkatkan pemahaman dan keterampilan staf sekolah dalam menjalankan sistem yang telah dirancang. Kegiatan ini memberikan dampak positif terhadap pengelolaan kas kecil di sekolah serta menunjukkan potensi untuk diadaptasi oleh lembaga pendidikan lain. Dengan evaluasi yang berkelanjutan dan dukungan manajemen, sistem ini diharapkan dapat menjadi model yang efektif dalam pengelolaan kas kecil, mendukung tercapainya efisiensi dan akuntabilitas keuangan secara menyeluruh.
PENGARUH MODAL KERJA TERHADAP PROFITABILITAS PADA UMKM SERABI S.SE,MM, Yanti; Rosihana, Riscki Elita; Harahap, Muhammad Khoiruddin
Jurnal Manajemen Dan Akuntansi Medan Vol. 7 No. 1 (2025): Jurnal Manajemen dan Akuntansi Medan Januari 2025
Publisher : Yayasan Cita Cendikiawan Al Kharizmi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47709/jumansi.v7i1.6175

Abstract

To determine a company's success in generating profits, one can look at the company's ability to use working capital productively. Therefore, it is necessary to use profitability ratios to determine the extent of a company's ability to generate profits for its owners through all of its capabilities and resources. This study aims to determine whether there is an influence between working capital and profitability in Serabi MSMEs. The data source used in this study is primary data obtained from the field in the form of observation results. The data collection method was carried out through participatory and covert observation, which involved directly observing the object and participating in daily activities. The data was sourced from the financial reports of Serabi SMEs from March to June 2023. The data was analyzed using profitability ratios such as net profit margin (NPM), gross profit margin (GPM), and return on assets (ROA), yielding percentage levels that indicate the company's effectiveness in managing working capital. The results of this study are as follows: A. There is a relationship between working capital and profitability, meaning that the larger the working capital, the greater the profit obtained. B. Serabi SMEs are not yet efficient in managing their working capital, as evidenced by the NPM calculation, which is still below 5%, so it cannot be considered good. C. Serabi SMEs are capable of generating good gross profit, with the GPM ratio percentage nearly reaching 5%, and the company can be considered satisfactory. D. Serabi SMEs are productive in generating net profit, as evidenced by the ROA percentage exceeding 5%, so the company can be considered good.
Co-Authors Destria, Irma Muhammad Khoiruddin Harahap natasha, Syarifah fadillah S.SE,MM, Yanti