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All Journal Abdimas Indonesian Journal Jurnal Riset Ilmu Akuntansi
Mufidah, Salma Fitria
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Religion Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Social Sciences

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Transformasi Limbah Kulit Singkong Sebagai Bahan Alternatif Mie pada Program PELITA SIMIE Mahasiswa KKN Kolaboratif untuk Pemberdayaan Ekonomi Desa Jubung Hadi, Bimoseno Prasteyo; Mufidah, Salma Fitria; Nisak, Chonitatun; Sabilillah, Zico; Vembriani, Hanifah Fariuz; Sari, Devi Novita; Wijaya, Daniel Aries; Mahardika, Sherly; Hernawan, Salsabiela; Nastiari, Samara Galih Dhiya; Humaimah, Calista Nurifa; Rahayu, Muji; Qomariyah, Siti; Sukoco, Sampir Andrean
Abdimas Indonesian Journal Vol. 5 No. 2 (2025)
Publisher : Civiliza Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59525/aij.v5i2.935

Abstract

The Collaborative Community Service Program (KKN) 159 conducted in Jubung Village, Sukorambi Subdistrict, Jember Regency, is a tangible contribution by students to community service, focusing on processing cassava peel waste into an alternative raw material for noodles through the PELITA SIMIE Program (Empowerment Through Appropriate Innovation: Cassava Peel into Noodles). Activities included waste collection, processing, and training in noodle production for the community, particularly small and medium enterprises (SMEs), using efficient and environmentally friendly techniques. As a result, cassava peel waste was successfully processed into high-quality noodles, increasing residents' income and fostering awareness of waste management and local product innovation. This initiative has the potential to serve as a model for sustainable economic empowerment based on local resources.
PROSEDUR PEMERIKSAAN AKUNTANSI AKUN UTANG PADA KAP BS Mufidah, Salma Fitria; Budiwitjaksono, Gideon Setyo
Jurnal Riset Ilmu Akuntansi Vol. 7 No. 1 (2026): Volume 7 Nomor 1 Tahun 2026: Maret 2026
Publisher : Program Studi Akuntansi Universitas Flores

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37478/jria.v7i1.6900

Abstract

The purpose of this study is to improve our understanding of the audit process, particularly the audit process for accounts payable at Public Accounting Firm (KAP) BS. The main focus of this study is how auditors design and implement procedures to ensure that accounts payable balances are correctly recorded and presented in the financial statements. This study uses a qualitative descriptive approach and collects data from KAP BS auditors through interviews, observations, and literature studies. The results indicate that KAP BS auditors have implemented audit procedures for their accounts payable in accordance with auditing standards. To examine accounts payable, auditors perform tests of controls, third-party confirmations, and subsequent events. These account checks are conducted to ensure that the balances in the financial statements are correctly presented.
Co-Authors Budiwitjaksono, Gideon Setyo Devi Novita Sari Hadi, Bimoseno Prasteyo Hernawan, Salsabiela Humaimah, Calista Nurifa Mahardika, Sherly Muji Rahayu Nastiari, Samara Galih Dhiya Nisak, Chonitatun Sabilillah, Zico Siti Qomariyah Sukoco, Sampir Andrean Vembriani, Hanifah Fariuz Wijaya, Daniel Aries