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All Journal ZONA: Jurnal Pengabdian Masyarakat SCIENTIA JOURNAL : Jurnal Ilmiah Mahasiswa
Santi, Julia
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Humanities Economics, Econometrics & Finance Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

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ANALISIS PENERAPAN STANDAR AKUNTANSI KEUANGAN ENTITAS MIKRO KECIL MENENGAH DALAM LAPORAN KEUANGAN USAHA MIKRO KECIL MENENGAH Santi, Julia; Efriyenti, Dian
SCIENTIA JOURNAL Vol 2 No 1 (2020)
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In the current economic development, micro, small and medium enterprises are making rapid progress. This requires business actors to be able to make financial reports based on SAK EMKM. The purpose of this study is to determine the accounting recording process for MSME entrepreneurs, then find out the accounting records for MSMEs in Sekupang sub-district have implemented SAK EMKM and what obstacles are faced by MSMEs actors in implementing SAK EMKM. The method in this research is descriptive qualitative by collecting data observatively, interviews with research related parties. By using Purposive sampling from 312 populations 3 MSMEs were taken as samples. The results of this study are the SMEs in Batam have implemented a good and complete accounting record, MSMEs in Sekupang sub-district have applied SAK-EMKM-based financial reports in the financial statements of MSME actors. Lack of socialization by the Cooperative Office regarding reporting standards for MSMEs in Batam city and the limited number of human resources to assist in arranging MSMEs financial reports.
Peran Mahasiswa Kuliah Pengabdian Masyarakat (KPM) Dalam Meningkatkan Minat Belajar Mengaji di Desa Cot Amun Kecamatan Samatiga Paisal, Jon; Santi, Julia; Rahmi, Wilda; Yusmaiza, Yusmaiza; Hasmarita, Mela; Rauziaton, Ina; Suryadi, Idrus; Iftikar, Iftikar
ZONA: Jurnal Pengabdian Masyarakat Vol 2 No 3 (2025): ZONA: Jurnal Pengabdian Masyarakat
Publisher : Fanshur Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71153/zona.v2i3.244

Abstract

Minat belajar mengaji pada anak perlu ditumbuh kembangkan. Menumbuh kembangkan minat belajar mengaji anak di Gampong Cot Amun merupakan tanggung jawab semua pihak, termasuk mahasiswa KPM  melakukan upaya meningkatkan minat belajar mengaji pada anak. Penelitian ini menggunakan metode Participatory Action Research (PAR). Tahapan penelitian dilakukan dengan beberapa tahap yaitu pemetaan awal (preleminary mapping), membentuk hubungan kemanusian, pemetaan partisipatif (participatory mapping), mengatur strategi gerakan, pengorganisasian masyarakat dan pelaksanaan penelitian. Teknik Pengumpulan data dilakukan dengan cara observasi dan wawancara. Analisis data menggunakan teknik editing, interpretasi dan klasifikasi sistematis. Mahasiswa KPM di Gampong Cot Amun mempunyai peran akhtif dalam meningkat minat belajar mengaji anak, karena hal-hal yang dilakukan oleh mahasiswa KPM selain dapat meningkatkan minat belajar anak secara langsung juga menjadi masukan bagi pengasuh/guru ngaji anak di Gampong Cot Amun.
Co-Authors Efriyenti, Dian Hasmarita, Mela Iftikar, Iftikar Paisal, Jon Rahmi, Wilda Rauziaton, Ina Suryadi, Idrus Yusmaiza, Yusmaiza