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All Journal Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Jurnal Pengabdian Masyarakat dan Riset Pendidikan
Kesia Septina Putri Tarigan
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Humanities Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Other

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PENCATATAN AKUNTANSI PADA USAHA MIKRO KECIL DAN MENENGAH: PADA UMKM KERIPIK SAMBAL SIBOLGA Khairani Alawiyah Matondang; Titian Dhea Fresensia Purba; Kesia Septina Putri Tarigan; Alexa Angelica Br Nababan; Jessica Br Simanungkalit
Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi Vol. 5 No. 2 (2025): Jurnal Ilmiah Manajemen, Ekonomi dan Akuntansi
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jurimea.v5i2.934

Abstract

Accounting is information that processes transaction data and economic activities into useful financial information for parties to evaluate the performance and economic condition of a business. This research was conducted to determine the extent of the implementation of accounting record-keeping practices in MSMEs (Micro, Small, and Medium Enterprises) to support accurate economic activities, even within the scope of micro businesses. The sample for this study was taken from a type of MSME in the snack food industry, namely KERIPIK SAMBAL SI BOLGA. This research uses a descriptive qualitative method, collecting primary and secondary data through unstructured interviews via WhatsApp with the owner of the Kripik Sibolga business. The results of the study, based on the conducted research and discussion, show that the MSME KERIPIK SAMBAL SIBOLGA still performs accounting record-keeping in a very simple manner, as is common among MSMEs, where records are only made during sales transactions and are noted in a receipt book.
Strategi Pengelolaan Sumber Daya Alam untuk Mendukung Ekonomi Hijau di Indonesia: Penelitian Bonaraja Purba; Jemelly Prisya Simanjuntak; Yendita Pakpahan; Jenaya Febina; Kesia Septina Putri Tarigan; Aqilah Apritia Parawanza
Jurnal Pengabdian Masyarakat dan Riset Pendidikan Vol. 4 No. 2 (2025): Jurnal Pengabdian Masyarakat dan Riset Pendidikan Volume 4 Nomor 2 (October 202
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/jerkin.v4i2.3326

Abstract

Natural resource management strategies that facilitate Indonesia's transition to a sustainable green economy are a critical issue in national development. This study explores green economy policies in Indonesia and the various obstacles to their implementation through qualitative descriptive methods and a literature review of various academic sources. The findings indicate that effective natural resource management relies heavily on improved regulation, comprehensive oversight, and the active involvement of the public, private, and civil society sectors. However, challenges such as poor coordination between institutions, limited institutional capacity, and overlapping regulations continue to hamper policy effectiveness. Recommended approaches include enhancing cross-sector collaboration, providing incentives for environmentally friendly practices, and accelerating investment in renewable energy. Through integrated policies and the participation of all stakeholders, natural resource management is expected to drive economic progress that is sustainable, environmentally friendly, and socially and economically inclusive.
Co-Authors Alexa Angelica Br Nababan Aqilah Apritia Parawanza Bonaraja Purba Jemelly Prisya Simanjuntak Jenaya Febina Jessica Br Simanungkalit Khairani Alawiyah Matondang Titian Dhea Fresensia Purba Yendita Pakpahan