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All Journal Jurnal Ilmiah Metansi (Manajemen dan Akuntansi) Jurnal Pendidikan dan Sosial Humaniora
Muhammad Iqbal Muzakki
Unknown Affiliation
Humanities Economics, Econometrics & Finance Education

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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.
Menyongsong Masyarakat Sadar Hukum: Peran Pendidikan Kewarganegaraan dan Kerjasama Dalam Penegakan Keadilan Emellya Fridamayanti; Muhammad Iqbal Muzakki; Putri Octa Ivani; Wahjoe Pangestoeti
Khatulistiwa: Jurnal Pendidikan dan Sosial Humaniora Vol. 4 No. 2 (2024): Juni : Jurnal Pendidikan dan Sosial Humaniora
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/khatulistiwa.v4i2.3220

Abstract

Citizenship education is very important to instill legal awareness, principles of justice, and an understanding of human rights. This education provides a deep understanding of the constitution, judicial system, human rights, and various other laws. This not only increases public awareness of the importance of obeying the law, but also instills good ethics and morals in individuals through values such as honesty, justice and social responsibility. In addition, the values of Pancasila serve as the main foundation in shaping the character of citizens. good country. It is hoped that the next generation will become citizens who are aware of their rights and obligations as members of society and are able to defend the values of Pancasila. The state and society are responsible for fighting crime, including unsolved murder cases. It is very important for law enforcement agencies and the community to work together to ensure that the legal process is fair and transparent and provides appropriate protection to victims and their families. Through active community participation in providing information and support to law enforcement agencies, criminal cases can be uncovered and resolved appropriately, resulting in a safer and fairer environment for everyone.
Co-Authors Beizil Hakimi Devi Aryani Saputri Emellya Fridamayanti Hadli Lidya Rikayana Pangestoeti, Wahyu Putri Octa Ivani Ulandari