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Nur Sandi Marsuni
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Kelurahan Karunrung Kecamatan Rappocini, Kota Makassar, Sulawesi Selatan, Indonesia
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Masterpiece Journal Society Service Insight
Published by Yayasan Amerta Insan Unggul
ISSN : -     EISSN : 30902185     DOI : -
Core Subject : Economy, Education, Agriculture, Social,
Agriculture, Biological Sciences & Forestry Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences
Masterpiece Journal Society Service Insight is a scientific journal published by Amerta Institute. It focuses on disseminating the results of community service activities that create real and innovative impacts across various fields, including education, health, economic empowerment, the environment, technology, social sciences, law, and public welfare. Masterpiece Journal Society Service Insight is published twice a year, in February and August, and employs a rigorous peer-review process to ensure the quality and relevance of its publications. The journal is registered with ISSN (International Standard Serial Number) Online 3090-2185 and ISSN Print xxxx-xxxx, issued by the National Research and Innovation Agency (Badan Riset dan Inovasi Nasional) – Directorate of Multimedia Repositories and Scientific Publishing, National ISSN Center of Indonesia (PUSAT NASIONAL ISSN INDONESIA). This ensures proper indexing, citation, and accessibility in academic and professional databases, enhancing the journal’s credibility and global reach. More than just scientific documentation, the journal aims to serve as a practical guide that can be directly applied by various stakeholders. Through this initiative, Amerta Institute is committed to strengthening the synergy between academia and the community to drive sustainable social change.
Arjuna Subject : Umum - Umum
Articles 77 Documents
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Analysis of Fixed Asset Calculation and Management within the Acquisition and Payment Cycle at Kevz Cell Wahyuni; Aynil Putri; Nurhalisa; Mirnawati; Nurtisatul Mukarramah
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.566

Abstract

Fixed asset management is an important component of financial reporting for micro and small enterprises, yet systematic recognition, documentation, and depreciation practices remain limited in many businesses. This study aims to analyze the acquisition and payment cycle of fixed assets at Kevz Cell and evaluate its asset management practices against PSAK 16, SAK EMKM, and PMK No. 96/PMK.03/2009. A descriptive qualitative approach was employed, using interviews, observation, and documentation as the primary data collection techniques. The data were analyzed through data reduction, data presentation, and conclusion verification, supported by source and theoretical triangulation. The findings reveal that fixed asset acquisitions at Kevz Cell are conducted through cash payments following price surveys and negotiations; however, purchase receipts are not systematically retained. Consequently, the assets are currently valued based on the owner's subjective estimates rather than verifiable historical acquisition costs. The study also finds that depreciation has never been formally recognized, resulting in an overstatement of reported operating profit. A straight-line depreciation simulation indicates that the estimated accumulated depreciation through 2026 would amount to IDR 101.15 million, reducing the estimated carrying amount of depreciable fixed assets to IDR 120 million. For 2026, the appropriate depreciation expense is estimated at IDR 10.05 million, primarily attributable to the building and fan. These findings demonstrate a substantial gap between current practices and applicable accounting standards. Strengthening transaction documentation, fixed asset registers, and systematic depreciation procedures is therefore essential to improve financial information reliability and support more informed business decisions.
Evaluation of Financial Recording Procedures and Accounting Recognition at Rezki Husada Dental Clinic Based on SAK EMKM Wahyuni; Idil Rakhmat Susanto; Fitra Nur; Fintha Rahmakasih; Nur Fidya EP; Novita Ardhana
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.567

Abstract

: This study aims to evaluate the effectiveness of the financial recording procedures at Rezki Husada Dental Clinic against the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), specifically regarding procedures for recording cash inflows and outflows, transaction documentation, and the recognition of inventory, fixed assets, and revenue. The research employs a qualitative descriptive approach with a case study design. Data were collected through direct observation and documentation at Rezki Husada Dental Clinic, as well as by analyzing daily cash records over one fiscal year (365 days of transactions) and comparing them with SAK EMKM standards. While the clinic consistently records daily income and expenses throughout the year, these records lack supporting physical transaction evidence, such as documented memos or receipts. Inventory management for consumables is not conducted systematically, relying instead on narrative descriptions. Furthermore, the clinic lacks a fixed asset inventory and does not calculate depreciation. Revenue is accounted for entirely on a cash basis, without distinguishing patient receivables. Although the daily cash recording system is consistent, the overall accounting practices do not fully align with SAK EMKM, particularly regarding the reliability of transaction evidence and the recognition of inventory and fixed assets. This study focuses on a single clinic and relies solely on secondary data in the form of cash summaries; the research team did not obtain physical transaction evidence or documentation regarding the clinic's inventory and fixed assets, meaning the evaluation of these two aspects is merely indicative. This study offers practical insights into the application of SAK EMKM (Financial Accounting Standards for Micro, Small, and Medium Entities) within micro-scale healthcare service businesses and serves as a guide for developing more robust accounting Standard Operating Procedures (SOPs) for similar clinics.
Assistance with Inventory Management, Warehousing, and Accounts Payable Recording Based on Internal Controls for MSME Aleeta Kopi Wahyuni; Istianah Hadaming; Umi Fitrah Indah Sari; Marshanda Jufri; Nur Syaqila; Ananta Putra Dampangtiro; Aisyah Ramadhani Basri
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.571

Abstract

Coffee shop micro, small, and medium enterprises (MSMEs) commonly face operational risks arising from poorly managed raw material inventory, unstructured warehousing, and undocumented trade payables to suppliers. This community service activity aimed to assist UMKM Aleeta Kopi in Makassar in strengthening simple internal control over its inventory, warehousing, and trade payable recording cycle. A descriptive qualitative approach was applied through observation, interviews, socialization, hands-on training, independent practice, and joint monitoring and evaluation across six structured sessions. The activity introduced a First In First Out (FIFO)-based stock card, a warehouse labeling and layout system, and a supplier-based trade payable card equipped with due-date tracking. The results show an improvement in the owner's and employees' understanding of basic internal control principles, namely segregation of duties, transaction documentation, and authorization, as well as the successful independent use of the recording tools by the partner. This activity is expected to reduce the risk of stock discrepancies, minimize raw material waste, and improve the accuracy and timeliness of trade payable information at Aleeta Kopi.
Analysis of the Impact of PSAK 72 Implementation on Company Performance at PT Telkom Indonesia (Persero) Tbk Wahyuni; A.Megawati Junaedi; Dinda; Arya Saputra Syam; Andry Ilyas
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.572

Abstract

This study aims to analyze the impact of PSAK 72 implementation on the financial performance of PT Telkom Indonesia (Persero) Tbk by comparing financial conditions before and after the adoption of the revenue recognition standard. A quantitative approach with a comparative time-series design was employed using secondary data obtained from the company’s audited annual financial statements for 2017–2022. The observation period was divided into two phases: the pre-PSAK 72 period (2017–2019) and the post-PSAK 72 period (2020–2022). Financial performance was evaluated using the Current Ratio (CR) to measure liquidity and the Net Profit Margin (NPM) to assess profitability. The results show that the average CR decreased from 90% before PSAK 72 implementation to 78% after implementation, representing a 12 percentage-point decline. In contrast, the average NPM increased from 15% to 16%, indicating a 1 percentage-point improvement in profitability. These findings indicate that PSAK 72 implementation was accompanied by changes in the company’s liquidity and profitability performance. The decline in liquidity may reflect changes in the recognition and presentation of contract-related assets and liabilities, while the improvement in profitability suggests that the company maintained its ability to generate net income despite changes in revenue recognition. The study contributes empirical evidence regarding the financial implications of PSAK 72 implementation in the telecommunications industry.
Assistance in Developing a Simple Internal Audit Checklist to Support Audit Completion at Kopii Kawaii Wahyuni; Mellisyah; Musdalifah Hasmal; A. Megawati Junaedi; Siti Athirah Asmarani; Lilis Sukanda
Masterpiece Vol. 2 No. 1 (2026): February 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.573

Abstract

Effective internal control is essential for strengthening accountability, reducing operational risks, and supporting sustainable financial governance in Micro, Small, and Medium Enterprises (MSMEs). However, many MSMEs lack practical internal audit instruments that enable systematic monitoring of cash, sales, inventory, purchasing, and administrative documentation. This community engagement program aimed to assist Kopii Kawaii, a coffee shop in Makassar, Indonesia, in developing and implementing a simple internal audit checklist to support audit completion and strengthen internal control practices. The program employed a participatory mentoring approach comprising preliminary observation, interviews, problem identification, checklist development, simulation, implementation, evaluation, and follow-up assistance. Data were obtained through direct observation, interviews with the business owner and employees, transaction document reviews, and operational verification. The developed checklist covered five key areas: inventory, sales, cash, purchasing, and administrative documentation. Implementation demonstrated improvements in transaction verification, cash reconciliation, inventory monitoring, document organization, and employee awareness of internal control procedures. The checklist also facilitated the identification and documentation of operational weaknesses and supported the preparation of evidence required for audit completion. Furthermore, the mentoring process encouraged the business owner and employees to conduct routine self-evaluation and strengthen accountability in daily operations. The findings demonstrate that a simplified internal audit checklist can serve as a practical, low-cost governance instrument for MSMEs with limited resources. This approach provides a replicable model for improving internal control, financial transparency, audit readiness, and organizational sustainability through university–community collaboration.
Assistance in Implementing Internal Controls for the Sales and Accounts Receivable Cycle to Support Business Sustainability at MSME Garasi GA in Gowa Regency Wahyuni; Masrullah; Armansyah Hilman; Muh Syamrialdi F.S; Muhammad Yasser; Asrar Abukair; Anugrah Ramadhan; Sudirman
Masterpiece Vol. 2 No. 1 (2026): February 2026
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Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v21.574

Abstract

Reliable financial recording is a fundamental requirement for improving the sustainability and competitiveness of Micro, Small, and Medium Enterprises (MSMEs). However, many MSMEs continue to experience difficulties in maintaining proper accounting records because of limited financial literacy, inadequate bookkeeping systems, and the absence of standardized financial reporting practices. This community engagement project aimed to assist Garasi GA MSME in Gowa Regency in implementing an accounting cycle and strengthening internal control over sales and accounts receivable based on the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). The program employed a participatory mentoring approach involving field observation, problem identification, accounting training, direct technical assistance, evaluation, and post-implementation monitoring. Data were collected through interviews, direct observations, and documentation of financial transactions. The findings revealed that the enterprise initially lacked formal accounting records, general journals, ledgers, receivables administration, and financial statements, resulting in weak financial control and limited managerial decision-making. Following the mentoring program, the MSME successfully established a chart of accounts, general journals, ledgers, accounts receivable records with aging schedules, income statements, and statements of financial position in accordance with SAK EMKM. Furthermore, improvements were observed in transaction documentation, separation of business and personal finances, and monitoring of outstanding receivables, thereby strengthening key components of the COSO internal control framework. These outcomes demonstrate that practical accounting assistance effectively enhances financial governance, internal control effectiveness, and business sustainability while providing a replicable model for improving accounting practices among Indonesian MSMEs through university-community collaboration.
Family Economic Empowerment through Animal Husbandry Entrepreneurship Training Badat Muwakhid; Djoko Subagyo
Masterpiece Vol. 2 No. 2 (2026): August 2026
Publisher : www.amertainstitute.com

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65246/mjssi.v22.576

Abstract

Family economic resilience in rural communities is closely associated with the capacity of households to develop productive and sustainable sources of income. However, many livestock farmers continue to face limitations in entrepreneurship, business management, financial administration, innovation, and marketing, which constrain the development of livestock enterprises. This community service program aimed to strengthen the motivation, knowledge, and practical skills of livestock farmers in developing competitive enterprises while contributing to family economic empowerment. The program was conducted at Songgokerto Village Hall, Batu City, East Java, Indonesia, from 6 to 8 June 2026, involving representatives of livestock farmers participating in the livestock-sharing program from several villages in Batu City. A participatory training approach was employed through lectures, interactive discussions, question-and-answer sessions, and a participatory forum. Training materials covered entrepreneurial motivation, entrepreneurial innovation, business management, financial administration, and marketing strategies for livestock products. The results indicated that participants demonstrated strong engagement and improved understanding of entrepreneurial characteristics, business planning and management, simple financial recordkeeping, product innovation, and livestock-product marketing strategies. Interactive discussions also enabled participants to share business experiences, identify operational constraints, and formulate potential solutions relevant to their local conditions. Overall, the training strengthened participants’ entrepreneurial and managerial capacities and provided practical knowledge for improving livestock business performance. Continuous mentoring and follow-up assistance are recommended to support the implementation of acquired competencies and enhance the sustainability of livestock enterprises and family economic resilience.

Page 8 of 8 | Total Record : 77

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