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All Journal Measurement : Jurnal Akuntansi Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat
Celina Cicilia Margaritha
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Humanities Decision Sciences, Operations Research & Management Education Environmental Science Social Sciences Other

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Penguatan Pemahaman Literasi Keuangan di Era Smart 5.0 kepada Siswa MAN Kabupaten Karimun Catur Fatchu Ukhriyawati; Sri Mulyati; Paras Faturohim; Lukmanul Hakim; Ramon Zamora; Ravika Permata Hati; Celina Cicilia Margaritha; Pohan, Albert Efendi
Society : Jurnal Pengabdian dan Pemberdayaan Masyarakat Vol. 6 No. 1 (2025): Vol. 6 No. 1, Oktober 2025
Publisher : Universitas Dinamika

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Abstract

The Smart 5.0 era, characterized as the pinnacle of technological transformation, necessitates continuous improvement in individuals' comprehension and literacy competency, particularly in financial literacy. Financial literacy encompasses an individual's abilities, knowledge, attitudes, and behaviors related to managing personal monetary assets. However, empirical evidence suggests that students, especially in disadvantaged areas, demonstrate a limited understanding of financial literacy. This Community Service was conducted with the objective of enhancing financial literacy comprehension among MAN students in the Karimun Regency. The activity took place in MAN Karimun Hall on August 26-27, 2024, with 220 students in attendance. The PKM method is carried out through face-to-face training activities by implementing the management functions of planning, organizing, implementing, controlling, and evaluating. The evaluation of this community service program the following outcomes: 1) The financial literacy strengthening program was implemented effectively in accordance with established plans. 2) Students demonstrated comprehension of the financial literacy material presented by the speakers. 3) Students also exhibited an understanding of the significance of developing financial literacy competencies (personal finance) from an early age in the Smart 5.0 era, enabling them to manage and plan their finances optimally in the future. This PKM still focuses on improving the understanding of financial management at the MAN student level, and further PKM needs to be carried out starting with elementary and junior high school students so that MAN students are not late in understanding financial literacy competencies.
Analisis Penerapan Sak Emkm Pada Laporan Keuangan Usaha Peternakan Ayam Broiler: Studi Kasus Farm Broiler Batam Celina Cicilia Margaritha; Ravika Permata Hati; Intan Juniarti
MEASUREMENT : Jurnal Program Studi Akuntansi Vol 19, No 2 (2025): MEASUREMENT : JURNAL AKUNTANSI DESEMBER 2025
Publisher : Universitas Riau Kepulauan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33373/mja.v19i2.8831

Abstract

Sektor peternakan unggas pedaging berskala mikro memiliki kontribusi vital terhadap ekonomi Indonesia, namun mayoritas pelaku usaha masih mengoperasikan sistem pembukuan sederhana tanpa mengacu pada standar akuntansi. Kajian ini bertujuan menganalisis tingkat kesesuaian praktik pelaporan finansial Farm Broiler Batam terhadap framework SAK EMKM. Riset menggunakan metodologi kualitatif deskriptif dengan desain studi kasus. Pengumpulan data dilakukan melalui wawancara mendalam dengan pemilik usaha dan analisis dokumentasi transaksi sepanjang dua tahun operasional dengan kapasitas 1.000 ekor per siklus. Temuan mengungkapkan bahwa Farm Broiler Batam belum menerpakan SAK EMKM dalam konstruksi laporan keuangannya. Sistem recording yang diterapkan masih bersifat kas basis tanpa klasifikasi komponen aset, liabilitas, dan ekuitas. Peneliti kemudian melakukan rekonstruksi laporan sesuai pedoman SAK EMKM, menghasilkan statement posisi keuangan dan laba rugi yang lebih terstruktur, mampu menyediakan informasi finansial lebih komprehensif untuk pengambilan keputusan bisnis dan aksesibilitas permodalan.
Co-Authors Albert Efendi Pohan Catur Fatchu Ukhriyawati Intan Juniarti Lukmanul Hakim Paras Faturohim Ramon Zamora Ravika Permata Hati Sri Mulyati