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All Journal JURNAL EKONOMI BISNIS DAN MANAJEMEN Jurnal Ekonomi Bisnis dan Manajemen Praktek Kerja Lapang Akuntansi
Nifhfu Lailaturohma
Universitas Nahdlatul Ulama Sidoarjo
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Languange, Linguistic, Communication & Media Social Sciences

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Akuntabilitas dalam Pelaksanaan Program Edukasi Lingkungan di Sekolah Dasar Sidoarjo: Studi Kualitatif pada Organisasi The World is Just a Book Away (WIJABA) Nifhfu Lailaturohma; Kafidin Muzakki
Praktek Kerja Lapang Akuntansi Vol 2 No 2 (2026): Praktek Kerja Lapang Akuntansi
Publisher : LPPM UNUSIDA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/gk00yx86

Abstract

Penelitian ini bertujuan untuk menganalisis akuntabilitas Program Edukasi Lingkungan yang dilaksanakan oleh Organisasi The World Is Just a Book Away (WIJABA) di sekolah dasar wilayah Sidoarjo. Penelitian menggunakan pendekatan kualitatif dengan metode studi kasus. Data diperoleh melalui observasi awal dengan pengelola program dan dianalisis secara tematik berdasarkan aspek perencanaan, pelaksanaan, pelaporan, dan evaluasi. Hasil penelitian menunjukkan bahwa program telah dirancang dengan tujuan yang jelas dan didukung oleh dokumen perencanaan yang sistematis. Pelaksanaan program berjalan sesuai rencana melalui kerja sama dengan sekolah dan fasilitator. Pelaporan dilakukan secara berkala dan terbuka, sehingga mendukung transparansi serta meningkatkan kepercayaan pihak yang terlibat. Evaluasi dilakukan melalui pre-test dan post-test untuk melihat perubahan sikap siswa. Secara umum, program ini menunjukkan pelaksanaan yang akuntabel dan berdampak positif terhadap pembentukan perilaku peduli lingkungan pada siswa. This study aims to analyze the accountability of the Environmental Education Program implemented by The World Is Just a Book Away (WIJABA) organization in elementary schools in the Sidoarjo area. This research uses a qualitative approach with a case study method. Data were obtained through preliminary observations with the program manager and analyzed thematically based on the aspects of planning, implementation, reporting, and evaluation. The results show that the program was designed with clear objectives and supported by systematic planning documents. The implementation of the program runs according to the plan through collaboration with schools and facilitators. Reporting is carried out regularly and transparently, thereby supporting transparency and increasing the trust of the parties involved. Evaluation is conducted through pre-tests and post-tests to assess changes in students’ environmental awareness. Overall, the program demonstrates accountable implementation and has a positive impact on fostering environmentally responsible behavior among students.
Analisis Pemahaman dan Praktik Pengelolaan Keuangan pada Umkm Es degan Bu Ulfa Sidoarjo Nifhfu Lailaturohma; Chairil Anwar; Laily Muzdalifah
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.1791

Abstract

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.
Analisis Pemahaman dan Praktik Pengelolaan Keuangan pada Umkm Es degan Bu Ulfa Sidoarjo Nifhfu Lailaturohma; Chairil Anwar; Laily Muzdalifah
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 3 (2026): Juli : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i3.1791

Abstract

This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively.   This study aims to analyze the financial management practices of the Es Degan Bu Ulfa MSME and their compliance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The study used a qualitative approach with a case study method. Data were obtained through interviews and observations, then analyzed descriptively and qualitatively. The results indicate that financial management is still carried out simply and does not yet implement written records. Business income and expenses still rely on memory, even though business owners perform daily profit and loss calculations and separate personal and business finances. The main obstacles faced include limited human resources and a low understanding of financial record keeping and the SAK EMKM. Based on the analysis, financial management practices are not fully compliant with SAK EMKM standards. Therefore, the implementation of simple financial record keeping is necessary to structure business financial information and support business decision-making. Proper financial management can help improve business performance, monitor cash flow, evaluate profitability, and enhance accountability. Furthermore, the application of SAK EMKM is expected to facilitate access to financing and strengthen the sustainability and competitiveness of MSMEs in an increasingly competitive business environment.
Co-Authors Chairil Anwar Kafidin Muzakki Laily Muzdalifah