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All Journal Indonesian Journal of Applied Accounting and Finance Jurnal Pengabdian Masyarakat Indonesia (JPMI)
Faridah Rahmawati
Universitas Nahdlatul Ulama Sidoarjo
Economics, Econometrics & Finance Other

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Sosialisasi Penerapan Standar Akuntansi Keuangan Entitas Mikro, Kecil, Dan Menengah (SAK EMKM) Pada Laporan Keuangan UMKM Konter Pulsa Alfia Nikmah Safira; Faridah Rahmawati; Nabilah Safitri; M. Mustaqim
Jurnal Pengabdian Masyarakat Indonesia (JPMI) Vol. 2 No. 5 (2025): Juni
Publisher : Publikasi Inspirasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62017/jpmi.v2i5.5253

Abstract

Usaha Mikro, Kecil, dan Menengah (UMKM) memiliki peran strategis dalam mendukung perekonomian nasional, salah satunya melalui usaha konter pulsa yang banyak berkembang di masyarakat. Namun, banyak pelaku UMKM belum memahami dan menerapkan Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah (SAK EMKM) secara tepat dalam penyusunan laporan keuangan. Penelitian ini bertujuan untuk menganalisis tingkat pemahaman dan penerapan laporan keuangan berbasis SAK EMKM pada UMKM konter pulsa milik Bapak Ighfir Ubaidillah di Desa Rangkah Kidul, Kabupaten Sidoarjo. Metode yang digunakan adalah deskriptif kualitatif melalui observasi, wawancara, dan pendampingan langsung. Hasil menunjukkan bahwa pelaku usaha telah memiliki inisiatif pencatatan keuangan mandiri menggunakan Excel dan Google Drive, namun belum mengacu pada struktur laporan sesuai standar akuntansi. Kegiatan sosialisasi dan pelatihan berhasil meningkatkan pemahaman mitra terhadap penyusunan laporan posisi keuangan dan laporan laba rugi. Tindak lanjut berupa pendampingan rutin, penyediaan template laporan, pelatihan lanjutan, serta pembentukan komunitas belajar diperlukan untuk memastikan keberlanjutan implementasi SAK EMKM. Dengan demikian, diharapkan pelaku UMKM dapat menyusun laporan keuangan yang akuntabel, relevan, dan bermanfaat dalam pengambilan keputusan serta mempermudah akses permodalan dari lembaga keuangan.  
PENGARUH PERTUMBUHAN PENJUALAN DAN STRUKTUR MODAL TERHADAP PERTUMBUHAN LABA DENGAN FIRM SIZE SEBAGAI VARIABEL KONTROL PADA SUBSEKTOR FOOD AND BEVERAGE YANG TERDAFTAR DI BEI PERIODE 2020 – 2024 Faridah Rahmawati; Cynthia Eka Violita
Indonesian Journal of Applied Accounting and Finance Vol. 6 No. 1 (2026): June
Publisher : P3M Politeknik Negeri Banjarmasin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31961/ijaaf.v6i1.15720

Abstract

This study investigates influence sales growth and capital structure on profit growth by considering firm size as a control variable in food and beverage companies listed on Indonesia Stock Exchange (IDX) over 2020–2024 period.Observation period was restricted 2024 because audited financial statements for 2025 fiscal year were not yet fully available for all sampled companies at  time data were collected. Consequently, 2020–2024 period was selected to ensure consistency and reliability  empirical analysis. The research adopts a quantitative approach using an associative research design, with sample determined through purposive sampling. The empirical findings reveal that sales growth has a positive and statistically significant influence on profit growth. In contrast, capital structure and firm size do not exhibit statistically significant partial effect on profit growth. However, simultaneous analysis confirms that these variables collectively have a significant influence on profit growth. The Adjusted R-Squared value 14.69% indicates model explains 14.69%  variation in profit growth, while remaining 85.31% attributable other factors beyond scope proposed model. The main contribution this study is incorporation  firm size as a control variable, allowing for a more comprehensive assessment relationship between sales growth, capital structure, and profit growth. The findings are expected contribute to developmen empirical research in financial management and provide useful insights for corporate managers and investors in designing strategies improve financial performance and support investment decision-making
Co-Authors Alfia Nikmah Safira Cynthia Eka Violita M. Mustaqim Nabilah Safitri