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All Journal Journal of Applied Accounting And Business (JAAB) Jurnal Kendali Akuntansi
Yesita Astarina
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Economics, Econometrics & Finance

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Implementasi Corporate Sosial Responsibility Pada PT. Eloda Mitra Palembang Dedi Handoko; Niken Ayuningrum; Yesita Astarina; Ferdyan Wana Saputra
Journal of Applied Accounting And Business Vol. 5 No. 2 (2023): JAAB - Desember 2023
Publisher : LP2M Politeknik Jambi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37338/jaab.v5i2.260

Abstract

This study aims to provide an overview of the implementation of Corporate Social Responsibility and find out the CSR implementation efforts implemented by PT Eloda Mitra Palembang. The type of research used is qualitative descriptive research, this study seeks to describe the implementation of CSR as a form of business ethics related to the social responsibility of a company. Sampling was carried out using purposive sampling method, where the respondents interviewed were employees of PT Eloda Mitra Palembang, as well as questionnaires and in-depth interviews with operational managers of PT Eloda Mitra Palembang. The results of the study show that the CSR carried out by PT Eloda Mitra Palembang for the community and the environment in the aspect of education is in the form of buildings, educational facilities and subsidies. Improve health by building puskesmas in villages, providing equipment, deploying health workers as well as vehicles to provide health services to surrounding villages. Vocational training as well as efforts to develop businesses, provide support for SME initiatives and financing. For employees, the implementation of CSR programs aims to improve employee welfare, provide services, and training opportunities
Implementasi Pencatatan Laporan Keuangan Berbasis Digital pada Rumah Makan Padang Djamin Indah Nur Salsabila; Paisal Paisal; Yesita Astarina
Jurnal Kendali Akuntansi Vol. 4 No. 3 (2026): Juli: Jurnal Kendali Akuntansi
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59581/jka-widyakarya.v4i3.6658

Abstract

This research was carried out because the manual financial recording system is still used at Padang Djamin Restaurant which is not in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). This condition causes transaction recording to not be well integrated, risks causing recording errors, and makes it difficult for business owners to obtain accurate financial information for decision-making. This study aims to find out the process of preparing and implementing financial statements based on Microsoft Excel-based SAK EMKM  at Padang Djamin Restaurant. This study uses a descriptive method with a qualitative approach. Data collection techniques are carried out through observation, interviews, and documentation. The research informants consist of business owners and parties involved in financial management. Data analysis uses the Miles and Huberman model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that the financial recording system used previously is still simple and has not produced financial reports in accordance with the SAK EMKM. Through the implementation of digital-based recording using Microsoft Excel, financial statements consisting of income statements, financial position statements, and notes on financial statements have been successfully prepared. The designed system also includes a general journal, ledger, adjustment journal, and balance sheet after adjustment. The implementation of this system is able to improve recording efficiency, data accuracy, ease of preparation of financial statements, and assist business owners in managing and evaluating business financial conditions more effectively.
Co-Authors Dedi Handoko Ferdyan Wana Saputra Indah Nur Salsabila Niken Ayuningrum PAISAL PAISAL