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All Journal PUBLICA: Jurnal Pengabdian Masyarakat Journal of Innovative and Creativity
Aura Putri Januar
Universitas Maritim Raja Ali Haji
Humanities Computer Science & IT Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Mathematics Social Sciences Other

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Laporan Penelitian Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Pada Toko Kayla Di Kota Tanjungpinang Periode Agustus-Oktober 2024 Rafika Okdanola Megarani; Aura Putri Januar; Surya Pratama Catri; Hadly Lidya Rikayana
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7222

Abstract

This study aims to analyze the rudimentary financial recording practices and the process of preparing financial statements for the Micro, Small, and Medium Enterprise (MSME) Toko Kayla in Tanjungpinang City. Toko Kayla, operating in the retail trade sector for daily necessities since early 2024, is an interesting object of research because despite having an active transaction volume, the owner, Ibu Muridawati, still records transactions simply and has not implemented the applicable accounting standards.The method used is quantitative descriptive with a case study approach, where data were obtained through interviews, observation, and documentation study of Toko Kayla's transactions and activities for the 2024 period. The research findings indicate that Toko Kayla's current financial records are not fully compliant with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The lack of understanding regarding accounting and SAK EMKM is a major obstacle, making it difficult for the owner to accurately calculate profit or loss and resulting in a lack of formal financial reports (statement of comprehensive income, statement of financial position, and notes to the financial statements).
Laporan Penelitian Penyusunan Laporan Keuangan UMKM Berdasarkan SAK EMKM Pada Toko Kayla Di Kota Tanjungpinang Periode Agustus-Oktober 2024 Rafika Okdanola Megarani; Aura Putri Januar; Surya Pratama Catri; Hadly Lidya Rikayana
Journal of Innovative and Creativity Vol. 6 No. 1 (2026)
Publisher : Fakultas Ilmu Pendidikan Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/joecy.v6i1.7247

Abstract

This study aims to analyze the rudimentary financial recording practices and the process of preparing financial statements for the Micro, Small, and Medium Enterprise (MSME) Toko Kayla in Tanjungpinang City. Toko Kayla, operating in the retail trade sector for daily necessities since early 2024, is an interesting object of research because despite having an active transaction volume, the owner, Ibu Muridawati, still records transactions simply and has not implemented the applicable accounting standards.The method used is quantitative descriptive with a case study approach, where data were obtained through interviews, observation, and documentation study of Toko Kayla's transactions and activities for the 2024 period. The research findings indicate that Toko Kayla's current financial records are not fully compliant with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The lack of understanding regarding accounting and SAK EMKM is a major obstacle, making it difficult for the owner to accurately calculate profit or loss and resulting in a lack of formal financial reports (statement of comprehensive income, statement of financial position, and notes to the financial statements).
PEMBERDAYAAN MASYARAKAT PESISIR MELALUI PENGEMBANGAN UMKM, POTENSI WISATA DAN PELESTARIAN BUDAYA LOKAL DI DESA PENGUJAN Kasmila Dewi Putri; Zahri Basri Yani; Restu Herdian Syach; Merry Viona; Aura Putri Januar; Nisa Nur Amanda; Malika Rauda; Yohanes Roberto Situmorang; Lenita Lenita; Doni Hendriansah; Basyaruddin Ismail Harahap
PUBLICA: Jurnal Pengabdian Kepada Masyarakat Vol. 4 No. 3 (2026): PUBLICA: Jurnal Pengabdian Kepada Masyarakat, Agustus 2026
Publisher : ASIAN PUBLISHER

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58738/publica.v4i3.109

Abstract

The coastal community of Pengujan Village possesses various economic, social, tourism, and cultural potentials that could be further developed. However, their realization faces several challenges, including the uneven status of legal registration for Micro, Small, and Medium Enterprises (MSMEs), limited avenues for promoting local products, and the need to strengthen the transmission of local culture to the younger generation. This initiative aims to analyze community empowerment efforts through the development of MSMEs, the utilization of local assets, product promotion, and cultural preservation in Pengujan Village, Bintan Regency. The project was carried out by Group 16 of the Student Community Service (KKN) program from Raja Ali Haji Maritime University between August 1 and August 31, 2026, employing a participatory approach that included observation, data collection, mentoring, activity implementation, and evaluation. The results indicate that 34 MSMEs were identified; 13 already possessed a Business Identification Number (NIB) prior to the project, 14 successfully obtained their NIB through the provided mentoring, and 7 are currently in the process of registration. Furthermore, an "MSME Showcase" (Gebyar UMKM) was held on August 29, 2026, at Pengujan Beach, featuring five local MSMEs and serving as a platform to promote their products. This event was integrated with a Malay-language singing festival for children, which saw the participation of 10 contestants. Overall, the MSME Showcase was designated as the flagship program, as it successfully integrated MSMEs, the creative economy, marine and fisheries resources, tourism, and local culture into a cohesive series of activities. While the impact on revenue growth could not be quantitatively measured due to the limited duration of the KKN program, the initiative has established a foundation for improving the understanding of business legality, enhancing product promotion, and fostering community participation in developing local potential.
Co-Authors Basyaruddin Ismail Harahap Doni Hendriansah Hadly Lidya Rikayana Kasmila Dewi Putri Lenita Lenita Malika Rauda Merry Viona Nisa Nur Amanda Rafika Okdanola Megarani Restu Herdian Syach Surya Pratama Catri Surya Pratama Catri Yohanes Roberto Situmorang Zahri Basri Yani