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All Journal Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Pengabdian Masyarakat Waradin
Beizil Hakimi
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Economics, Econometrics & Finance Social Sciences Other

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Implementasi Penyusunan Laporan Keuangan Umkm Berbasis SAK EMKM Di Kota Tanjungpinang (Studi Kasus Pada UMKM Pangkalan LPG 3 KG Arifin Kota Tanjungpinang Periode Juni – Agustus 2024) Beizil Hakimi; Ulandari; Muhammad Iqbal Muzakki; Devi Aryani Saputri; Hadli Lidya Rikayana
Jurnal Ilmiah METANSI ”Manajemen dan Akuntansi” Vol 8 No 1 (2025): Jurnal Ilmiah Metansi (Manajemen dan Akuntansi)
Publisher : Lembaga Penelitian dan Pengabdian Masyarakat Universitas Lamappapoleonro

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57093/metansi.v8i1.331

Abstract

Tujuan dari penelitian ini yaitu untuk mengetahui penyusunan laporan keuangan UMKM berdasarkan SAK EMKM terhadap UMKM Pangkalan LPG 3 KG Arifin. Metode penelitian yang digunakan pada penelitian ini yaitu metode deskriptif kualitatif. Data yang digunakan pada penelitian ini berupa data primer yang diperoleh dengan melakukan wawancara, dokumentasi dan observasi serta data sekunder berupa studi Pustaka. Hasil penelitian menunjukkan bahwa Laba yang diperoleh UMKM Pangkalan LPG 3 KG Arifin pada bulan juni 2024 sebesar Rp 784.083, bulan juli 2024 sebesar Rp 752.583 dan bulan agustus 2024 sebesar Rp 826.833. Nilai aktiva dan pasiva UMKM Pangkalan LPG 3 KG Arifin pada bulan juni sebesar Rp 40.328.250, bulan juli sebesar Rp 40.680.833 dan bulan agustus 2024 sebesar Rp 41.107.667. Catatan Atas Laporan Keuangan (CALK) memberikan gambaran umum tentang UMKM Pangkalan LPG 3 KG Arifin, menyatakan bahwa SAK EMKM digunakan sebagai dasar penyusunan laporan keuangan dan kebijakan akuntansi diterapkan dalam laporan keuangan tersebut.
Pembuatan Ecobrick sebagai Upaya Pengelolaan Sampah Plastik dan Pelestarian Lingkungan di Kelurahan Tanjung Uban Selatan, Kecamatan Bintan Utara, Kabupaten Bintan, Provinsi Kepulauan Riau Beizil Hakimi; Adinda Adinda; Andrean Bayu Pratama; Apriliani Putri; Dela Afrilia; E. Refal Driyatama Putra; Fera Mardiani; Jelaine Yuli Nesia Sinaga; Natasya Cahya Anjani
Jurnal Pengabdian Masyarakat Waradin Vol. 5 No. 3 (2025): September : Jurnal Pengabdian Masyarakat Waradin
Publisher : Sekolah Tinggi Ilmu Ekonomi Pariwisata Indonesia Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56910/wrd.v5i3.797

Abstract

Plastic waste continues to be one of the most pressing environmental problems due to its persistence, excessive use in daily life, and difficulty in decomposition. In many communities, including Tanjung Uban Selatan Village, unmanaged plastic waste accumulates in the environment, contributing to pollution and health risks. This community service activity aims to introduce and implement ecobricks as a simple yet effective solution to manage plastic waste. Ecobricks are not designed to destroy plastic but to recycle and repurpose it into useful and even marketable products. The process of making ecobricks requires no special expertise or significant costs, as the primary material is household plastic waste. The activity involved socialization, practical workshops, and guidance for residents on how to properly produce ecobricks. Results from the program show that residents were able to collect and process previously unmanaged plastic waste into solid, reusable building blocks. These ecobricks have potential applications for creating furniture, decorative items, and even small-scale construction, thereby providing both environmental and economic value. Beyond reducing plastic waste, the initiative also fosters community awareness about sustainable waste management practices and promotes environmental responsibility. In conclusion, the introduction of ecobricks in Tanjung Uban Selatan Village demonstrates that simple innovations can empower communities to transform environmental challenges into opportunities for sustainability and income generation.
Co-Authors Adinda Adinda Andrean Bayu Pratama Apriliani Putri Dela Afrilia Devi Aryani Saputri E. Refal Driyatama Putra Fera Mardiani Hadli Lidya Rikayana Jelaine Yuli Nesia Sinaga Muhammad Iqbal Muzakki Natasya Cahya Anjani Ulandari