PENDAMPINGAN PENYUSUNAN LAPORAN KEUANGAN PADA UMKM BERDASARKAN SAK EMKM PADA UD. BUDI SUKSES MANDIRI

2021 ◽  
pp. 155
Author(s):  
Herni Kurniawati ◽  
Fanny Andriani Setiawan ◽  
Vidyarto Nugroho ◽  
Aurelia Winetha Halim
Keyword(s):  
Qualitative Research ◽  
Community Service ◽  
Secondary Data ◽  
Soft Drinks ◽  
West Java ◽  
Financial Reports ◽  
Financial Transactions ◽  
Descriptive Qualitative

This PKM has the aim of helping UD UMKM Partners. Budi Sukses Mandiri, which is engaged in the distribution of food, snacks, and soft drinks in the Cirebon area, West Java, to compile financial reports based on SAK EMKM which has been determined by IAI as of January 1 2018. Based on the character of the problems in the PKM, it is concluded that this PKM is included in the descriptive qualitative research category because PKM uses primary sourced data in the form of partner interviews with MSMEs and information data in the form of evidence of financial transactions for one period. As for secondary data obtained from books, journals, internet that support this research. The output of the results of this Community Service is the proceedings of the national seminar as a presenter. This PKM is carried out by assisting partners directly on how to prepare financial reports to conform to SAK EMKM. It is hoped that partners can practice directly making financial reports for distribution to stakeholders.PKM ini memiliki tujuan yaitu membantu Mitra UMKM UD. Budi Sukses Mandiri yang bergerak di bidang distribusi makanan, makanan ringan, dan minuman ringan di daerah Cirebon, Jawa Barat, untuk menyusun laporan keuangan berdasarkan SAK EMKM yang telah ditetapkan IAI per 1 Januari 2018. Berlandaskan karakter persoalan dalam PKM, disimpulkan PKM ini masuk dalam katgegori riset kualitatif deskriptif karena PKM menggunakan data yang bersumber pada primer berupa hasil wawancara Mitra dengan pihak UMKM dan juga data informasi berupa bukti-bukti transaksi-transaski keuangan selama satu periode. Sedangkan untuk data sekunder diperoleh dari buku, jurnal, internet yang mendukung penelitian ini. Luaran dari hasil Pengabdian Kepada Masyarakat ini adalah prosidimg seminar nasional sebagai pemakalah. PKM ini dilakukan dengan cara mendampingi Mitra langsung bagaimana menyusun laporan keuangan agar sesuai SAK EMKM. Harapannya Mitra dapat mempraktekkan langsung membuat laporan keuangannya untuk di distribusikan kepada pihak pemegang kepentingan (stakeholder)

scholarly journals PENERAPAN PRINSIP SYARIAH DALAM PEYELENGGARAAN LAYANAN PINJAM-MEMINJAM BERBASIS FINTECH

2020 ◽  
Vol 6 (7) ◽  
pp. 1521
Author(s):  
Basrowi Basrowi ◽  
Julianas Julianas
Keyword(s):  
Qualitative Research ◽  
Information Technology ◽  
Islamic Law ◽  
Service Providers ◽  
Secondary Data ◽  
Accounts Payable ◽  
Financial Transactions ◽  
Financial Technology ◽  
Descriptive Qualitative

This study aims to describe the application of sharia principles in the implementation of fintech-based lending services. The method used in this study is descriptive qualitative research and literature. The data used is secondary data from various relevant and up to date literature. Based on the results of the analysis it can be concluded that accounts payable is an agreement between two parties giving money or goods to a second party to be utilized. In terms of engagement in accordance with Islamic law or according to sharia, contracts through information technology media still have to fulfill harmony and terms of contract. The contract scheme implemented by service providers includes the Wakalah bil Ujrah contract and the Musyarakah contract. In the field of muamalah known as the principle of Islamic law, namely the principle of skill or change. The terms of Ijab Qobul must describe the agreement of the parties to enter into the online debt agreement. To achieve this, it is necessary to apply the principles of Islamic engagement, sharia, into financial transactions and other businesses that are consistently related.Keywords: financial technology, sharia, principle

Analysis of the Effect of Cash Turnover on Liquidity at PT. Pekebun Nusantara VIII, Sukabumi Regency, West Java

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Linear Regression ◽  
Correlation Coefficient ◽  
Secondary Data ◽  
Positive Influence ◽  
West Java ◽  
Financial Reports ◽  
A Value ◽  
Ex Post ◽  
Ex Post Facto

Research aims to understand gyrations cash pt .Had provided nusantara viii , liquidity to pt .Had provided nusantara viii , and to know the influence of gyrations cash on the level of liquidity to PT .Perkebunan nusantara VIII sukabumi .The methodology used is the method ex-post facto capital .This research using primary and secondary data obtained from financial reports and non financial from pt .Pekebunan nusantara viii sukabumi .To test hypotheses used linear regression and the correlation with on the spss 15.0 for windows. Based on the results of research shows that there is a positive influence between second match of cash and liquidity pt .Had provided nusantara viii sukabumi .A level of closeness ( correlation ) the second variables strong enough , are r = 0,800 with a value of a correlation coefficient r & gt; 0 it means if cash second match of getting up and liquidity will increase , and vice versa . While from the results of the equation above the results linear regression simple as follows: y = 185,137 + 0,045x means value ( a ) or constant of 185,137 who have the meaning that if cash two zero ( 0 ) or not increased so level of 185,137 liquidity .The score regression ( b ) of 0,045 the show the relation in line that every 1 increase point in cash and two rate rose to 185,137 liquidity

scholarly journals Pengenalan Manajemen Keuangan Sederhana Pada UMKM Bank Sampah Lestari 25, Kota Serang

2021 ◽  
Vol 1 (2) ◽  
pp. 40-61
Author(s):  
Ranila Suciati ◽  
Zackharia Rialmi ◽  
Siti Hidayati ◽  
Ranti Nugraheni
Keyword(s):  
Community Service ◽  
Financial Management ◽  
Investment Risk ◽  
Community Group ◽  
Financial Reports ◽  
Economic Problems ◽  
The Future ◽  
The Government ◽  
Waste Bank ◽  
Financial Transactions

Bank Sampah Lestari 25 is a community group in Serang City that carries out business activities to utilize waste to be managed with a system of refuse, reduce, and recycle. This effort is certainly a form of public concern in helping the government improve environmental cleanliness. In addition, of course, you will get income to improve people's welfare and advance the economic structure. The absence of financial management carried out at Bank Sampah Lestari 25 makes the performance of this waste bank not optimal. Financial management is an action to achieve financial goals in the future. Financial management includes personal financial management, family financial management, and company financial management. Financial management is an important part of overcoming economic problems, whether individuals, families, or companies. The objectives of financial management in general are to achieve certain target funds in the future, protect and increase wealth owned, regulate cash flow (income and expenditure of money), and carry out risk management and manage investment risk properly and manage debt and credit. From the results of the implementation of community service activities in the form of financial management literacy, training on recording financial transactions, and preparing simple financial reports, the benefits were very much felt. From ignorance of financial management and irregularity in managing finances to understanding and being able to carry out more regular financial management. Abstrak Bank Sampah Lestari 25 adalah kelompok masyarakat di Kota Serang yang melakukan kegiatan usaha memanfaatkan sampah untuk dikelola dengan sistem refuse, reduce, dan recycle. Usaha ini tentunya sebagai bentuk kepedulian masyarakat dalam membantu pemerintah meningkatkan kebersihan lingkungan. Selain itu tentunya mendapatan penghasilan guna meningkatkan kesejahteraan masyarakat dan memajukan struktur ekonomi. Belum adanya manajemen keuangan yang dilakukan pada Bank Sampah Lestari 25 menjadikan kinerja bank sampah ini tidak maksimal.  Manajemen keuangan merupakan sebuah tindakan untuk mencapai tujuan-tujuan keuangan di masa yang akan datang. Manajemen keuangan meliputi manajemen keuangan pribadi, manajemen keuangan keluarga, dan manajemen keuangan perusahaan. Manajemen keuangan merupakan bagian penting dalam mengatasi masalah ekonomi, baik individu, keluarga, maupun perusahaan. Tujuan manajemen keuangan secara umum adalah mencapai target dana tertentu di masa yang akan dating, melindungi dan meningkatkan kekayaan yang dimiliki, mengatur arus kas (pemasukan dan pengeluaran uang), dan melakukan manajemen risiko dan mengatur risiko investasi dengan baik serta mengelola utang piutang. Dari hasil pelaksanaan kegiatan pengabdian kepada masyarakat dalam bentuk literasi manajemen keuangan, pelatihan pencatatan transaksi keuangan, dan penyusunan laporan keuangan sederhana memang sangat dirasakan manfaatnya. Dari ketidaktahuan mengenai manajemen keuangan dan ketidakteraturan mengelola keuangan menjadi mengerti dan mampu melakukan pengelolaan keuangan yang lebih teratur. Kata Kunci: manajemen keuangan; bank sampah; UMKM

scholarly journals REKONSTRUKSI AKAD MURABAHAH (STUDI AKAD MURABAHAH DI BMT SM NU PEKALONGAN)

2018 ◽  
Vol 8 (2) ◽  
pp. 221
Author(s):  
Baidhowi Baidhowi
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Descriptive Qualitative

<p><em>This research tries to answer the question on how the implementation of akad murabahah (murabahah agreement) in BMT NU Pekalongan? Is there any requirement which possibly violating the agreement? And how is the solution so that the agreement complies with syari’ah? This is a descriptive qualitative research. Both primary and secondary data were collected through documentation. Data were analyzed in three steps: reduction, display and verification. Result shows that: 1. There are two kinds of agreement of murabahah in BMT NU Pekalongan: with wakalah and without wakalah. The implementation of murabahah in BMT NUPekalongan is complicated in its contract. There are at least four kinds of agreements, namely: murabahah loan, rent agreement, ijarah contract, and loan. 2. In the murabahah agreement with wakalah, there is some requirement which is not complied with shari’ah namely fake transaction. 3. There are two alternative of agreement reconstruction so the requirements are complied with shari’ah. </em></p>

scholarly journals STUDI ANALISIS TENTANG NIKAH SIRRI (KOMPARASI ANTARA FIQH MUNAKAHAT DAN HUKUM POSITIF DI INDONESIA)

2017 ◽  
Vol 13 (2) ◽  
pp. 213
Author(s):  
Wagiyem Wagiyem
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Primary Data ◽  
Marriage Law ◽  
Positive Law ◽  
Normative Argument ◽  
Descriptive Qualitative

Abstact This research aims to acknowledge and understand normative argument about sirri marriage according to fiqh munakahat and Indonesian positive law. It is a descriptive qualitative research which depicts sources of fiqh and Indonesian positive law concerning marriage, particularly sirri marriage. The data consist of primary and secondary data; primary data are gained form Islamic scholar (fuqaha) while secondary data are obtained from any sources related to the research. The findings show that both fiqh munakahat and Indonesian positive law state that sirri marriage is forbidden or illegal. According to fiqh munakahat this prohibition is owing to the existence of marriage witness as one of rukun and requirements. Further, based on hadith, Rasulullah PBUH told that a marriage should be declared and celebrated. Meanwhile, Indonesian marriage law No. 1 of 1974 states that a marriage must be formally accounted.Keywords: Nikah Sirri, Fikih Munakahat, Positive Law.  Abstrak Penelitian ini berupaya untuk mengetahui dan memahami argumentasi normatif tentang nikah sirri, baik yang tertuang dalam berbagai referensi fiqh munakahat maupun yang terangkum dalam aturan hukum positif di IndonesiaDisamping itu, dengan studi perbandingan hukum antara fiqh munakahat dan hukum positif, maka dapat menambah khazanah keilmuan di bidang hukum Islam di Indonesia. Metode penelitian yang peneliti gunakan adalah metode deskriptif.Metode ini digunakan untuk menelaah dan mendiskripsikan berbagai sumber fiqh dan hukum positif di Indonesia yang berkaitan dengan pernikahan, khususnya tentang nikah sirri.Selanjutnya, jenis data yang digunakan adalah data primer dan sekunder. Untuk data primer, peneliti mengambil sumber dari kalangan fuqaha dan peraturan perundangan-undangan yang berkaitan dengan perkawinan di Indonesia. Sedangkan data sekundernya, berupa sumber-sumber yang berkaitan dengan kajian ini. Hasil yang peneliti temukan dari kajian ini bahwa pada dasarnya terdapat kesamaan antara figh munakahat dan hukum positif di Indonesia dalam memandang nikah sirri yaitu sama-sama tidak membolehkan sehingga nikah semacam ini tidak sah. Dalam fiqh munakahat tidak bolehnya nikah sirri, pertama terkait dengan peran saksi sebagai salah satu rukun dan syarat sahnya nikah, kedua berdasarkan hadist- hadist Rasulullah saw yang memerintahkan untuk mengumumkan pernikahan dan menyelenggarakan walimah (perhelatan). Dalam hukum positif, tidak sahnya nikah sirri selain dilihat dari peran saksi juga berdasarkan adanya ketentuan tentang pencatatan nikah yang merupakan salah satu dasar perkawinan dalam Undang-Undang Perkawinan (UUP) Nomor 1 / 1974.Kata Kunci: Nikah Sirri, Fikih Munakahat, Hukum Positif.

scholarly journals Konsep Profit and Loss Sharing (PLS) Berbasis Surah Al-Mulk

2020 ◽  
Vol 2 (1) ◽  
pp. 50
Author(s):  
Namira Amalia Assagaf
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Secondary Data ◽  
Qualitative Approach ◽  
Human Consciousness ◽  
Analysis Methods ◽  
Welfare Distribution ◽  
Descriptive Qualitative

This study aims to restore human consciousness related to the concept of Profit and Loss Sharing (PLS) on the order of justice and welfare distribution based on Surah Al-Mulk. This research is a qualitative research with a descriptive-qualitative approach. The data collected in this study are secondary data obtained from literature studies of the literature related to problems in the study. The data obtained were then analyzed using descriptive analysis methods. The result of this research is that Al-Mulk surah is able to make people aware of always presenting Allah in all their activities, so that they can avoid the actions that He forbids. Therefore, this researcher uses surah al-Mulk as the basis for the application of the PLS concept.

scholarly journals An Analysis Of Inflectional Affixes Error In Argumentative Writing

2018 ◽  
Vol 6 (1) ◽  
pp. 1
Author(s):  
Widhiya Ninsiana ◽  
Lukman Hakim
Keyword(s):  
Qualitative Research ◽  
Secondary Data ◽  
Primary Data ◽  
Research Use ◽  
English Department ◽  
Argumentative Writing ◽  
The Third ◽  
Inflectional Affixes ◽  
Lack Of Knowledge ◽  
Descriptive Qualitative

The aim of the research is to find the error of using inflectional affixes in students’ argumentative writing of the fifth semester of English Department of IAIN Metro. This research is descriptive-qualitative research. This descriptive-qualitative research use two sources, primary and secondary data, the primary data is achieved through the argumentative writing text from the fifth students semester of IAIN Metro. Then the secondary data is collected from archival. This research applies Creswell model to analyze the data.  The findings research shows there are 9 argumentative writing result, they have eight errors in using {–s}, 2 errors in using {–es}, 1 error in using {–ies}, 13 errors in using {–ed}, 3 errors in using {–ing}, and there is no error in using {–er} and{–est}. Based on the data, the first error that commonly found in students’ writing production is the use of {–ed}, and the second one is the use of {–s}, and the third one is the use of {–es}. Most of the fifth semester students of the English Department of IAIN Metro have lack of knowledge about inflectional affixes and there are many students who feel difficult in deciding which one is the correct affix for the word they want. It means there are many students of the fifth semester of English Department of IAIN Metro that still can not use the inflectional affixes correctly. The conclusion of the research is the student of the fifth semester of English Department of IAIN Metro need attention to focus on writing argumentative learning and semantic specially ‘inflection affixes’.

scholarly journals Analisis Perhitungan, Pencatatan, Penyetoran dan Pelaporan Pajak Penghasilan 21 Pada RS Vania Bogor Tahun 2015 - 2016

2019 ◽  
Vol 7 (2) ◽  
pp. 331-342
Author(s):  
Yudha Pratama Prihatono ◽  
Hadi Sutomo
Keyword(s):  
Qualitative Research ◽  
Descriptive Analysis ◽  
Accounting Standards ◽  
Analysis Method ◽  
West Java ◽  
Hospital Employees ◽  
Descriptive Approach ◽  
The Right ◽  
Research Show ◽  
Descriptive Qualitative

This research was conducted at Vania Bogor Hospital which is located at Jalan Siliwangi No.42, Sukasari, Bogor Timur, Kota Bogor, West Java 16142. The purpose of this study was to find out the Suitability of Calculation, Deposit and Reporting at Vania Bogor Hospital in 2015-2016 by Regulation The Director of Tax as stated in PER 32 / PJ / 2015 and PER 16 / PJ / 2016 and Knowing the Suitability of Recordings conducted by Vania Bogor Hospital with generally accepted Accounting Standards.              This research is a qualitative research with a descriptive approach. This method is used with the aim to answer and provide an overview of the analysis of calculation, recording, depositing and reporting PPh Article 21. The analysis method used by the writer is descriptive qualitative writing, which is an attempt to collect and compile a data, then analyze the data . Descriptive analysis is the data collected is in the form of numbers.              The results of the research show that the calculation, recording, depositing and reporting conducted by Vania Bogor Hospital is in accordance with the generally accepted tax regulations and accounting standards. However, there are some SPT for Correction Periods in Reporting that were carried out by Vania Bogor Hospital which was caused by being wrong in calculating the number of employees. For Vania Bogor Hospital employees who are responsible for Article 21 PPh, it is advisable to do the right calculation between the number of employees who are still working and the number of employees who are no longer working at Vania Bogor Hospital.

scholarly journals The Penta-helix: A sustainable tourism strategy of Bali's villages

2020 ◽  
Vol 5 (03) ◽  
pp. 125
Author(s):  
Khusnul Rofida Novianti
Keyword(s):  
Qualitative Research ◽  
Content Analysis ◽  
Community Service ◽  
Sustainable Tourism ◽  
Secondary Data ◽  
Community Based ◽  
Academic World ◽  
Service Programs ◽  
Five Elements ◽  
Community Service Programs

The study proposes a sustainable tourism strategy in Bali’s village through adapting the Penta-helix model. This paper is qualitative research using content analysis based on secondary data and applies the Penta-helix approach. Based on the literature review and synthesis, the proposal consists of 1) maximizing the academic world through community service programs; 2) CSR towards developing a tourism village; 3) community-based development; 4) infrastructure, and 5) branding. The five-elements that we provide is expected to increase awareness and maximize the potential of sustainable village tourism in Bali.

scholarly journals Revitalisasi Kegiatan Usaha Getuk Goreng Hj. Tohirin di Masa Pandemi Covid-19

Al-Khidmat ◽  
2021 ◽  
Vol 4 (1) ◽  
pp. 8-15
Author(s):  
Zidni Husnia Fachrunnisa ◽  
Euys Ayu Nazarilah ◽  
Windi Nasianti ◽  
Afri Ovita
Keyword(s):  
Information Technology ◽  
Social Media ◽  
Human Resources ◽  
Community Service ◽  
Online Marketing ◽  
Financial Reports ◽  
Service Activity ◽  
Financial Transactions ◽  
The Impact

Abstrak Kegiatan pengabdian ini bertujuan untuk untuk mengatasi dampak Covid -19 terhadap UMKM Getuk Goreng Hj. Tohirin. Permasalahan utama yang dialami oleh UMKM Getuk Goreng Hj. Tohirin di masa pandemi Covid-19 yakni penurunan pendapatan akibat menurunnya jumlah wisatawan yang datang ke Sokaraja. Berdasarkan survei yang dilakukan, terdapat sub permasalahan yang terjadi pada UMKM Getuk Goreng Hj. Tohirin yakni Sumber Daya Manusia yang dimiliki UMKM yang kurang memahami teknologi. Solusi yang dilakukan untuk mengatasi permasalahan tersebut yakni pendampingan pemasaran dan penjualan daring dan pendampingan pemanfaatkan teknologi informasi untuk pencatatan transaksi keuangan. Hasil dari kegiatan pengabdian ini yakni munculnya akun media sosial, akun digital marketplace, dan laporan keuangan terkomputerisasi yang dapat dimanfaatkan UMKM Getuk Goreng Hj. Thohirin dalam melakukan aktivitas bisnisnya. Kegiatan ini juga berhasil meningkatkan keterampilan karyawan untuk mengelola akun media sosial dan akun digital marketplace milik UMKM Getuk Goreng Hj. Thohirin serta keterampilan membuat pembukuan dengan computer.  AbstractThis community service activity aims to overcome the impact of Covid -19 on SMEs Getuk Goreng Hj. Tohirin. The main problem that occurs at SMEs Getuk Goreng Hj. Tohirin during the Covid-19 pandemic, namely a decrease in income due to the decline in the number of tourists who came to Sokaraja. Based on the survey conducted, there are sub-problems that occur in Getuk Goreng SMEs Hj. Tohirin, namely Human Resources owned by SMEs who do not understand technology. Solutions taken to overcome these problems are assistance in online marketing and sales and assistance in the use of information technology for recording financial transactions. The results of this service activity are the emergence of social media accounts, digital marketplace accounts, and computerized financial reports that can be utilized by SMEs Getuk Goreng Hj. Thohirin in carrying out his business activities. This activity also succeeded in improving employees' skills to manage social media accounts and digital marketplace accounts belonging to SMEs Getuk Goreng Hj. Thohirin and his computer bookkeeping skills.

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