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All Journal Jurnal Riset Mahasiswa Akuntansi (JRMA) EKONOMI, KEUANGAN, INVESTASI DAN SYARIAH (EKUITAS) Jurnal Pengabdian Masyarakat Bhinneka
Zuhra, Syarifah
Unknown Affiliation
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health

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Analisis Implementasi Laporan Keuangan Berdasarkan SAK EMKM Pada Bengkel Laganis Motor di Kecamatan Lubuk Kilangan Kota Padang Sumatera Barat Fajryan, Fajryan; Zuhra, Syarifah; Perdana, Aga Arye
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.13053

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) menghadapi kendala dalam menyusun laporan keuangan yang sesuai dengan standar akuntansi yang berlaku, terutama terkait rendahnya pemahaman akuntansi, pencatatan keuangan secara manual, dan keterbatasan sumber daya. Penelitian ini bertujuan menganalisis proses penerapan SAK Indonesia untuk EMKM dalam penyusunan laporan keuangan pada Bengkel Laganis Motor, mengidentifikasi kendala yang dihadapi, dan menilai dampak penerapan terhadap transparansi dan akuntabilitas. Metode penelitian yang digunakan adalah kualitatif deskriptif dengan teknik triangulasi melalui observasi, wawancara mendalam, dan analisis dokumentasi. Pengumpulan data dilakukan dengan mewawancarai pemilik dan pengelola bengkel serta menganalisis laporan keuangan tahun 2024. Hasil penelitian menunjukkan bahwa penerapan laporan keuangan Bengkel Laganis Motor belum memenuhi karakteristik kualitatif SFAC No. 5, dengan tingkat kesesuaian terhadap SAK EMKM hanya mencapai 27,08% dan ketidaksesuaian mencapai 72,92%. Bengkel hanya menyajikan laporan kas masuk-keluar dan pendapatan jasa sederhana tanpa menyusun laporan posisi keuangan dan catatan atas laporan keuangan. Kendala utama yang dihadapi meliputi minimnya pengetahuan tentang SAK EMKM, keterbatasan infrastruktur pencatatan, sistem pencatatan manual dengan format single entry, dan tidak adanya pemisahan antara transaksi usaha dan pribadi.
Pengaruh Laba Akuntansi, Arus Kas, Dan Return On Asset Terhadap Harga Saham (Studi Pada Perusahaan Industri Kesehatan yang Terdaftar di BEI Periode 2019–2022) Maresti, Dwila; Pertiwi, Nesia Indah; Zuhra, Syarifah
Jurnal Riset Mahasiswa Akuntansi Vol. 13 No. 2 (2025): JURNAL RISET MAHASISWA AKUNTANSI VOLUME 13 NOMOR 2 TAHUN 2025
Publisher : Fakultas Ekonomika dan Bisnis Universitas PGRI Kanjuruhan Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21067/jrma.v13i2.13064

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh laba akuntansi, arus kas, dan return on asset (ROA) terhadap harga saham perusahaan sektor industri kesehatan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2019–2022. Sampel terdiri dari tiga belas (13) perusahaan yang memenuhi kriteria purposive sampling. Teknik analisis data yang digunakan adalah regresi linear berganda dengan uji asumsi klasik. Hasil penelitian menunjukkan bahwa secara simultan ketiga variabel independen berpengaruh signifikan terhadap harga saham. Secara parsial, laba akuntansi berpengaruh negatif signifikan terhadap harga saham, arus kas tidak berpengaruh signifikan terhadap harga saham, dan ROA berpengaruh positif signifikan terhadap harga saham.
Pengaruh Cashless Society Dan E-Wallet Terhadap Perilaku Konsumtif Mahasiswa Rahmi, Restu Aulia; Maresti, Dwila; Zuhra, Syarifah
Ekonomi, Keuangan, Investasi dan Syariah (EKUITAS) Vol 7 No 2 (2025): November 2025
Publisher : Forum Kerjasama Pendidikan Tinggi (FKPT)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/ekuitas.v7i2.8388

Abstract

This study aims to analyze the influence of cashless society and e-wallets on the consumptive behavior of students at Mohammad Natsir University Bukittinggi. The research method used a quantitative approach with a survey technique on 70 respondents selected by purposive sampling. Data were analyzed using validity tests, reliability tests, classical assumption tests, and multiple linear regression. The results show that e-wallets have a positive and significant effect on consumptive behavior (β = 1.059; p = 0.000), while cashless society shows a significant negative influence (β = -0.306; p = 0.008). Simultaneously, both variables explain 69.8% of the variation in consumptive behavior (Adj. R² = 0.698). These findings indicate that e-wallet features such as cashback and ease of transaction are the main triggers of consumptive behavior, while a comprehensive understanding of the cashless system can act as a controller. This study recommends the importance of digital financial literacy and more responsible e-wallet design.
Developing Tourism, Organising Reports: The Role Of Accounting In Strengthening The Bukik Sangkiang Tourism Working Group Winingrum, Gusti; Yunita, Ayu Rima; Aprilianti, Dewi; Seprita, Germa; Sari, Gina Marliana; Wahyuni, Lastri; Syarif, Lathifah; Amiratanti, Resi; Delfia, Risna; Amelia, Urmila; Yenti, Winda Sri; Zuhra, Syarifah; Maresti, Dwila; Wafiq, Muhammad
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 2 (2025): Bulan November
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i2.762

Abstract

The development of tourism villages requires synergy between destination potential, institutional capacity building, and transparent financial management. Pokdarwis Bukik Sangkiang, as the main driver of local tourism in Nagari Kumanis, Sijunjung Regency, faces challenges in optimising its tourism potential while also organising its financial reports to be accountable and sustainable. This study aims to analyse the role of accounting in supporting the human resource capacity building strategy of Pokdarwis Bukik Sangkiang, financial recording and reporting mechanisms, and tourism destination branding strategies in Nagari Kumanis. The results show that improving the human resource capacity of Pokdarwis Bukik Sangkiang through management and basic accounting training can strengthen tourism business management skills. The implementation of simple accounting-based financial recording, reporting, and accountability mechanisms increases transparency and the trust of the community and government. On the other hand, the branding strategy of Pokdarwis Bukik Sangkiang through digital promotion and tourism identity based on local wisdom has proven to be effective in increasing the attractiveness of the destination. Thus, accounting not only functions as a recording tool but also as an instrument for strengthening the institutional capacity of Pokdarwis in developing tourism, organising reports, and achieving sustainable destination management.
Co-Authors Amelia, Urmila Amiratanti, Resi Aprilianti, Dewi Delfia, Risna Fajryan, Fajryan Maresti, Dwila Perdana, Aga Arye Pertiwi, Nesia Indah Rahmi, Restu Aulia Sari, Gina Marliana Seprita, Germa Syarif, Lathifah Wafiq, Muhammad Wahyuni, Lastri Winingrum, Gusti Yenti, Winda Sri Yunita, Ayu Rima