Claim Missing Document
Check
Articles

Found 3 Documents
Search

PENERAPAN PEMBUKUAN SEDERHANA PADA PELAKU UMKM DI DESA TOAPAYA UTARA Andreas Putranta Sitepu; M. Isa Alamsyahbana; Bambang Sambodo; Risgar Friassantano; Ranat Mulia Pardede
JURNAL PENGABDIAN MANDIRI Vol. 4 No. 7: Juli 2025
Publisher : Bajang Institute

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

Abstract

Micro, Small, and Medium Enterprises (MSMEs) played an important role in both local and national economies. However, most MSME actors in Toapaya Utara Village, such as Setia Rasa Snack & Catering, Feni Fino, and Cabe Pak Suliah, did not understand the importance of simple bookkeeping for managing their business finances. The objective of this community service program was to enhance the understanding of MSME actors regarding simple bookkeeping through stages of surveys, implementation, monitoring, and evaluation. The results showed that MSME owners began to understand how to record financial transactions regularly, distinguish between business and personal funds, and recognize the significance of bookkeeping in supporting business sustainability. This training was expected to help MSME actors manage their business finances more effectively and support the development of their businesses in the future.
PENTINGKAH AKUNTANSI UKM?(APLIKASI AKUNTANSI UKM PADA WARUNG BU SITI) M. Isa Alamsyahbana; Hendy Satria; Bambang Sambodo; Kheren, Kheren; Michelle, Michelle; Silvi Nova Pianti; Yi Wong; Yolanda Veronika
J-ABDI: Jurnal Pengabdian kepada Masyarakat Vol. 4 No. 2: Juli 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/jabdi.v4i2.8106

Abstract

Perkembangan era revolusi industri 4.0 berdampak pada berbagai hal, salah satunya adalah pada Usaha Mikro Kecil dan Menengah (UMKM). Usaha Mikro, Kecil, dan Menengah (UMKM) merupakan usaha perdagangan atau kegiatan ekonomi yang dilakukan oleh perorangan atau sekumpulan orang yang memiliki peran dalam pembangunan perekonomian Indonesia. Permasalahan yang ada pada UMKM adalah keterbatasan pengetahuan akuntansi UMKM sehingga mereka membutuhkan alat bantu untuk menyusun laporan keuangan. Penggunaan aplikasi akuntansi UKM dapat memudahkan pelaku UMKM dalam penyusunan laporan keuangannya. Program KKN yang dilakukan bermaksud untuk membantu pelaku UMKM agar memiliki kemampuan dalam mengelola keuangannya. Metode yang digunakan berupa observasi, wawancara, sosialisasi dan pendampingan kepada pelaku UMKM. Kegiatan ini difokuskan dengan memberikan bimbingan teknis terkait penggunaan aplikasi Akuntansi UKM kepada pelaku UMKM Warung Ibu Siti di Desa Toapaya sehingga mampu menggunakan aplikasi Akuntansi UKM berbasis android serta menyadari manfaat dan kemudahan pencatatan akuntansi menggunakan aplikasi tersebut
PENGARUH AUDIT TENURE, OPINI AUDIT GOING CONCERN, PERGANTIAN MANAJEMEN DAN AUDIT DELAY TERHADAP AUDITOR SWITCHING DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI M. Isa Alamsyahbana; Hendy Satria; Klaudia, Klaudia; Bambang Sambodo
Juremi: Jurnal Riset Ekonomi Vol. 3 No. 4: Januari 2024
Publisher : Bajang Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53625/juremi.v3i4.7175

Abstract

The purpose of this research is to find out whether there is an effect of audit tenure, going concern audit opinion, management change and audit delay on auditor switching, and whether firm size is able to moderate the independent variables on the dependent variable.The method used in this research is a quantitative method. The research object is Consumer Cyclicals Sector companies listed on the IDX for the 2018-2021 period. For the population in this study, there were 132 companies and the samples obtained after using the purposive sampling method were 25 selected companies. The data analysis technique in this study used the logistic regression method by utilizing SPSS as a data processing application.The results of this study indicate that audit tenure has no effect on auditor switching, going concern audit opinion has no effect on auditor switching, management change has no effect on auditor switching, and audit delay has a positive effect on auditor switching. Firm size variable as a moderating variable is not able to moderate audit tenure, going concern audit opinion and management changes to auditor switching and is only able to moderate audit delay to auditor switching