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All Journal Journal of Innovation and Sustainable Empowerment MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Vani Vauliyanti
Universitas Pamulang
Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice

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Edukasi Standar Akuntansi untuk Meningkatkan Literasi Akuntansi Siswa di SMKN 6 Kota Serang Rismawati; Vani Vauliyanti
Journal of Innovation and Sustainable Empowerment Vol. 4 No. 3 (2025)
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Kuningan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25134/jise.v4i3.180

Abstract

Dalam upaya meningkatkan kompetensi akuntansi pada tingkat vokasi, program pengabdian ini dilaksanakan untuk memberikan penguatan pemahaman siswa mengenai standar akuntansi melalui pembelajaran berbasis praktik. Berdasarkan hasil pre-test dan post-test, pemahaman siswa mengenai standar akuntansi mengalami peningkatan sebesar 19%, yang menunjukkan adanya kebutuhan intervensi pembelajaran yang lebih aplikatif dan terstruktur. Kegiatan ini bertujuan meningkatkan literasi akuntansi siswa melalui pendekatan Service Learning, yaitu pembelajaran berbasis pelayanan yang menghubungkan teori dengan praktik lapangan. Pelaksanaan kegiatan meliputi penyuluhan konsep SAK dan PSAK, diskusi interaktif, studi kasus transaksi, serta simulasi penyusunan laporan keuangan sederhana. Tahapan pelaksanaan mencakup persiapan materi, pemaparan konsep, learning by doing, serta evaluasi untuk mengukur peningkatan penguasaan peserta. Hasil kegiatan menunjukkan bahwa siswa tidak hanya mampu mengenali konsep dasar standar akuntansi dan memahami aturan pencatatan transaksi, tetapi juga lebih percaya diri dalam menyelesaikan latihan praktik. Dengan demikian, pembelajaran aplikatif berbasis praktik nyata terbukti efektif dalam memperkuat literasi akuntansi siswa. Program ini direkomendasikan untuk dilanjutkan melalui pendampingan rutin, penyediaan modul sederhana, dan kerja sama berkelanjutan antara perguruan tinggi dan sekolah untuk mendukung kesiapan siswa menghadapi kebutuhan industri modern.
Pengaruh Literasi Keuangan Syariah dan Pengelolaan Keuangan terhadap Keberlanjutan Usaha Mikro, Kecil, dan Menengah (UMKM) Risma Wati; Vani Vauliyanti; Yuliyanti
MUQADDIMAH: Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis Vol. 4 No. 3 (2026): Jurnal Ekonomi, Manajemen, Akuntansi dan Bisnis
Publisher : LP3M INSTITUT KH YAZID KARIMULLAH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59246/yqgs0b40

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in supporting economic growth and employment in Indonesia. Nevertheless, many MSME actors continue to encounter challenges related to limited Islamic financial literacy and inadequate financial management practices, which may affect long-term business sustainability. Strengthening financial knowledge based on Islamic principles and improving financial management capabilities are increasingly important in enhancing business resilience and competitiveness. This research investigates the influence of Islamic financial literacy and financial management on the sustainability of MSMEs in Kramatwatu District, Serang Regency. A quantitative approach was employed using primary data collected through questionnaires distributed to 55 MSME owners selected through purposive sampling. Data were analyzed using descriptive statistics, validity and reliability testing, classical assumption testing, and multiple linear regression with the assistance of EViews software. The findings indicate that Islamic financial literacy has a positive and significant effect on business sustainability. Financial management also demonstrates a positive and significant influence on business sustainability. Simultaneously, both variables contribute significantly to the sustainability of MSMEs, indicating that stronger financial understanding and better financial management practices support the continuity and development of business activities. The novelty of this research lies in integrating Islamic financial literacy and financial management perspectives within the context of MSME sustainability at the local level. These findings provide practical implications for policymakers, financial institutions, and MSME development programs in promoting sustainable business growth based on Islamic financial principles.
Co-Authors Risma Wati Rismawati Yuliyanti