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All Journal Journal Of Management Science (JMAS) Jurnal Pengabdian Masyarakat Bhinneka Indonesia Accounting Research Journal
Yunanda Eka Putra
Universitas Al Azhar, Indonesia
Agriculture, Biological Sciences & Forestry Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Public Health

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Analysis of financial statements on NYUCI LOUNDRY MSMEs based on financial accounting standards (SAK-EMKM) Sri Liniarti; Rizky Surya Andhayani Nasution; Yunanda Eka Putra; Farida Khairani Lubis; Elina R Gustarina
Indonesia Accounting Research Journal Vol. 13 No. 2 (2025): December: Auditing, Finance, Accounting, Management
Publisher : Institute of Accounting Research and Novation (IARN)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35335/iacrj.v13i2.573

Abstract

This research aims to find out the financial statements of MSMEs Loundry NYCUI based on SAK EMKM and identify financial reporting obstacles experienced by MSMEs Loundry NYUCI based on SAK EMKM. This research uses a descriptive qualitative method, using primary and secondary data. The data collection technique used is interviews. The results of this study confirm that the financial statements of NYUCI Loundry do not meet the requirements of SAK EMKM. The problems experienced by Loundry NYUCI in financial reporting based on EMKM SAK are caused by a ignorance of EMKM SAK, ignorane of socialization of EMKM SAK, and ignorance of human resources in the field of accounting.
The effect of quick ratio, debt to asset ratio, and debt to equity ratio on profit growth in consumer goods companies sub-sector food & staples retailing listed on the Indonesia stock exchange 2022-2024 Sri Liniarti; Rizky Surya Andhayani Nasution; Yunanda Eka Putra; Ismaini Angkat
Junal Ilmu Manajemen Vol 9 No 3 (2026): July: Management Science and Field
Publisher : Institute of Computer Science (IOCS)

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Abstract

This study examines the effect of Quick Ratio, Debt to Asset Ratio, and Debt to Equity Ratio on profit growth in Consumer Goods Companies in the Food & Staples Retailing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The study is motivated by the unstable profit growth of retail-based staple companies after the post-pandemic recovery period, despite the defensive character of basic consumer demand. Previous studies report inconsistent findings and generally analyze broader consumer goods categories; therefore, this study narrows the object to the Food & Staples Retailing sub-sector and interprets liquidity and leverage indicators through Signaling Theory, Pecking Order Theory, and Trade-Off Theory. This research applies an associative quantitative design using secondary data from annual financial reports. The population and sample consist of 14 companies, producing 42 firm-year observations. Data were analyzed using pooled multiple linear regression with descriptive statistics, classical assumption testing, and hypothesis testing using IBM SPSS 25. The results show that Quick Ratio and Debt to Asset Ratio have a significant negative effect on profit growth, while Debt to Equity Ratio has no significant effect. Simultaneously, the three ratios significantly explain profit growth, with an Adjusted R² of 0.901. These findings contribute empirical evidence on how liquid assets and debt-financed assets may reduce profit growth when they are not followed by productive asset utilization and efficient financing decisions.
Meningkatkan Pencatatan Keuangan UMKM dan Pemasaran Warung Mie Ayam Bakso Rizky Surya Andhayani Nasution; Sri Liniarti; Yunanda Eka Putra; Putih Anna Sari Siregar
Jurnal Pengabdian Masyarakat Bhinneka Vol. 4 No. 4 (2026): Juli
Publisher : Bhinneka Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58266/jpmb.v4i4.1526

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) di sektor kuliner memiliki peran strategis dalam perekonomian lokal, namun sering menghadapi kendala dalam pengelolaan keuangan dan pemasaran. Kegiatan Pengabdian Kepada Masyarakat (PKM) ini bertujuan untuk meningkatkan kemampuan pencatatan keuangan sederhana dan memperluas jangkauan pemasaran melalui media digital pada UMKM Warung Mie Ayam Bakso Pak De, yang berlokasi di Jalan Pintu Air IV, Kwala Bekala, Kecamatan Medan Johor, Sumatera Utara. Metode yang digunakan meliputi observasi lapangan, wawancara dengan pemilik usaha, pendampingan langsung, serta pelatihan pembuatan sistem pembayaran digital (QRIS), pembuatan media promosi fisik dan digital, serta penyusunan buku kas. Kegiatan dilaksanakan selama lima minggu oleh Tim Pengabdian Kepada Masyarakat Program Studi Akuntansi Universitas Al-Azhar Medan. Hasil kegiatan menunjukkan bahwa mitra berhasil mengadopsi sistem pencatatan keuangan sederhana berupa buku kas harian, memanfaatkan akun media sosial sebagai sarana promosi aktif, serta menggunakan QRIS sebagai fasilitas pembayaran digital. Program ini memberikan dampak positif terhadap efisiensi operasional dan daya saing usaha mitra.
Co-Authors Elina R Gustarina Farida Khairani Lubis Ismaini Angkat Putih Anna Sari Siregar Rizky Surya Andhayani Nasution Sri Liniarti