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Memaknai Laba Bagi Petani dan Tengkulak Garam Madura Nasifa; Emilia Sula, Atik
Jurnal Penelitian Ekonomi Akuntansi Vol 8 No 1 (2024)
Publisher : Program Studi Akuntansi Fakultas Ekonomi Universitas Samudra

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33059/jensi.v8i1.10367

Abstract

This study aims to determine the differences in the meaning of profit for Madura salt farmers and middlemen. The location of the research was Pangarengan District, Sampang Regency. This research uses a qualitative approach. Informants in this study are a number of salt farmers who manage their own land and salt middlemen in Pengarengan sub-district, where both parties have experienced in the field of salt production and distribution for more than two years. Data analysis in this study uses systematic data analysis with several steps, namely data reduction, data presentation and conclusion drawing. The results showed that the meaning of profit for farmers and middlemen is not much different, namely getting as much profit as possible but has different purposes of use. According to salt farmers, profit is used to fulfill daily needs and pay debts, while according to middlemen, profit is used to develop business and improve economic standards
Penguatan Tata Kelola Keuangan Masjid Melalui Rekonstruksi Mutasi Kas Berbasis ISAK 335 Yuliana, Rita; Abrori, Rian; Emilia Sula, Atik
Komunitas: Hasil Kegiatan Pengabdian Masyarakat Indonesia Vol. 4 No. 2 (2026): Mei : Komunitas : Hasil Kegiatan Pengabdian Masyarakat Indonesia
Publisher : Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/komunitas.v4i2.361

Abstract

Pengabdian ini bertujuan memperkuat akuntabilitas pengelolaan dana pembangunan masjid melalui penyusunan informasi keuangan berbasis ISAK 335. Pengabdian menggunakan pendekatan Participatory Action Research (PAR) melalui observasi, wawancara, dan pendampingan penyusunan laporan keuangan. Kegiatan dilakukan melalui klasifikasi transaksi, penyusunan laporan keuangan, serta analisis efisiensi dan partisipasi donatur. Hasil pengabdian berupa tersusunnya laporan keuangan pembangunan masjid yang lebih sistematis dan informatif. Takmir memperoleh pemahaman mengenai efisiensi penggunaan dana dan pola partisipasi masyarakat. Transparansi laporan keuangan juga memperkuat kepercayaan jamaah terhadap pengelolaan dana pembangunan. Pengabdian ini berdampak pada penguatan tata kelola, akuntabilitas, dan keberlanjutan partisipasi masyarakat dalam memakmurkan masjid.