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PELATIHAN PENYUSUNAN DAN PENYAJIAN LAPORAN KEUANGAN UNTUK USAHA MIKRO, KECIL, DAN MENENGAH YANG BERBASIS STANDAR AKUNTANSI KEUANGAN (SAK) ENTITAS TANPA AKUNTABILITAS PUBLIK (ETAP) DI DESA MUARA JALAI KECAMATAN KAMPAR UTARA KABUPATEN KAMPAR Dini Onasis; Wita Dwika Listihana; Afvan Aquino
Dinamisia : Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 1 (2017): Dinamisia : Jurnal Pengabdian Kepada Masyarakat
Publisher : Universitas Lancang Kuning

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (8563.481 KB) | DOI: 10.31849/dinamisia.v1i1.279

Abstract

One professional management is in the preparation of financial statements follow Financial Accounting Standards (IFRSs) which has been officially in force in Indonesia as a reference book and standards in preparing and presenting financial statements of business or company. But in fact many of the micro, small and medium enterprises that do not understand the SAK. Indonesia has the Financial Accounting Standards (GAAP) used for preparing and presenting the financial statements in order to make financial statements can be uniform and easily understood by the stakeholders. Because GAAP is difficult to be applied by the economic circles of micro, small and medium then issued Financial Accounting Standards specifically for micro, small and medium enterprises by giving the name of Financial Accounting Standards ETAP (entities Without Public Accountability), so that small businesses can create financial statements in accordance with SAK ETAP. Specificity SAK ETAP is easier to be applied by SMEs but should not be applied by companies listed on the Indonesia Stock Exchange or companies that require reporting to the public. The problem that often arises is the economic society is small or micro, small and medium SAK ETAP who do not understand this, so that if they make the financial statements are not in accordance with GAAP ETAP which has been recognized by the State and International. Treatment SAK ETAP is what will be used as a workshop by TIM Faculty of Economics, University of Lancang Kuning to SMEs in the village of Muara Jalai districts of North Kampar Kampar district. TIM explains the difference SAK ETAP with the usual accounting and provide training for the preparation and presentation of financial statements in accordance with GAAP ETAP Enterprises. The SMEs estuary Jalai never prepare and present financial statements, which exist only in the traditional system even if there is only a small note on the purchase of goods. Given this devotion brings the understanding and implementation of penyususan and Presentation of financial statements based SAK ETAP which brings various benefits to SMEs.
ANALISIS LITERASI KEUANGAN SYARIAH TENTANG RIBA PADA ANGGOTA BMT/ KOPERASI SYARIAH Afvan Aquino; Idel Waldelmi; Wita Dwika Listihana
Jurnal Ilmiah Ekonomi Islam Vol 8, No 2 (2022): JIEI
Publisher : ITB AAS INDONESIA Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jiei.v8i2.2715

Abstract

The results of the study conclude that the confidence variable of BMT/Sharia Cooperative members shows that the profits obtained by transacting in sharia or doing financing or investing in sharia will get blessings both materially and non-materially in the context of fastabiqul Khairat (competing in goodness) and from other results obtained data that can inform that the skill level of BMT members in conducting every financial transaction in sharia shows the skills to understand very well about transactions in sharia and the knowledge of BMT Islamic members Abdurrab is in the category of strongly agree/very understanding of sharia financial literacy about usury itself. The research was carried out at BMT Islam Abdurab, while the sample was 72 members of the 243 members / population in the study, namely members of the BMT. This research uses descriptive qualitative method.
ANALISIS KEHADIRAN PASAR KAGET BAGI IBU RUMAH TANGGA DALAM MEMENUHI KEBUTUHAN KELUARGA DI MASA PANDEMI Wita Dwika Listihana; Idel Waldelmi; Afvan Aquino
Jurnal Economica Vol. 10 No. 1 (2022): Jurnal Economica, April 2022
Publisher : Ikatan Sarjana Ekonomi Indonesia Cabang Pekanbaru

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (138.797 KB) | DOI: 10.46750/economica.v10i1.70

Abstract

Dari hasil olahan data dengan menggunakan alat analisis regresi linier sederhana di peroleh formula seperti persamaan di atas yang artinya : besarnya pengaruh kontribusi pasar kaget terhadap pemenuhan kebutuhan rumah tangga yakni positif sebesar 0,889072848, ini artinya keberadaan pasar kaget memberikan dampak positif atau semakin banyak keberadaan pasar kaget akan memberikan kemudahan dalam pemenuhan kebutuhan masyarkat untuk mendapatkan kebuthan sehari hari. Setiap peningkatan satu satuan pasar kaget akan menyebabkan peningkatan sebesar 0,889072848 satuan pemenuhan kebutuhan masyarakat. Pasar kaget ini memberikan pilihan barang –barang kebuthan seperti sembilan bahan pokok dengan keunggulan lokasi yang mudah di jangkau karena keberadaanya dekat dengan masyarakat ditambah dengan variasi produk yang menjamin kualitass serta harga yang bersaing didapatkan oleh warga masyarakat. Dari hasil uji t menunjukkan bahwa nilai t hitung 4,436148454 dan apabila di bandingkan dengan nilai t table sebesar 1,99045, ini menunjukkan bahwa t hitung lebih besar dari pada t table yang artinya H0 di tolak bermakna hipotesis penelitian di terima, yakni keberadaan pasar kaget berpengaruh significant terhadap pemenuhan kebutuhan masyakat sekitar. Desain penelitian ini menggunakan metode penelitian kuantitatif dengan popolasi sample yang tak terhingga.
PENYULUHAN LITERASI WAKAF UANG BAGI MASYARAKAT/JEMAAH MASJID DI KELURAHAN SIDOMULYO TIMUR KECAMATAN MARPOYAN DAMAI, PEKANBARU Idel Waldelmi; Afvan Aquino; Wita Dwika Listihana
Jurnal Dinamika Pengabdian (JDP) Vol. 8 No. 1 (2022): JURNAL DINAMIKA PENGABDIAN VOL. 8 NO. 1 OKTOBER 2022
Publisher : Departemen Budidaya Pertanian Fakultas Pertanian UNHAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20956/jdp.v8i1.19709

Abstract

Dari pelaksanaan pengabdian ini didapatkan hasil yang menyatakan bahwasannya PKM Literasi wakaf uang yang telah dilaksanakan pada masyarakat RT/RW 002/012 Kelurahan Sidomulyo Timur Kecamatan Marpoyan Damai, dapat ditarik kesimpulan sebagai berikut: bertambahnya pengetahuan dari masyarakat dan Jemaah Masjid dilingkungan sekitarnya dari adanya penyuluhan akan Literasi Wakaf khususnya literasi wakaf uang, bertambahnya Pemahaman dari masyarakat dan Jemaah Masjid di lingkungan sekitarnya dari adanya penyuluhan akan Literasi Wakaf khususnya literasi wakaf uang dan dengan bertambahnya pengetahuan dan pemahaman masyarakat akan wakaf uang, adanya keinginan dari masyarakat untuk menjalin silahturahmi dan membangun komunikasi dengan Lembaga wakaf yang di Propinsi Riau, untuk informasi lebih lanjut akan kemamfaatan dan kemudahan dalam wakaf uang ini serta ada niatnya masyarakat untuk memperluas Kawasan masjid dengan adanya wakaf uang ini. Pengabdian ini dilaksanakan di RT/RW 002/012 Kelurahan Sidomulyo Timur Kecamatan Marpoyan Damai pekanbaru. Adapun tujuan dari pelaksanaan pengabdian ini diharapkan bertambahnya khasanah keilmuan akan wakaf uang oleh masyarakat. Pelaksanaan dari pengabdian dilaksanakan secara lansung/tatap muka dengan metode ceramah dan Tanya jawab serta mitranya Masjid dan ketua RT/RW Setempat. Kata kunci: Literasi, Wakaf uang, Masyarakat/Jemaah Masjid. ABSTRACT From the implementation of this service, it was found that the PKM Literacy of cash waqf had been carried out in the community of RT/RW 002/012, Sidomulyo Timur Village, Marpoyan Damai District, the following conclusions could be drawn: Increased knowledge from the community and the mosque congregation in the surrounding environment from the existence of counseling about Waqf Literacy, especially cash waqf literacy, Increased understanding of the community and the mosque congregation in the surrounding environment from counseling on Waqf Literacy, especially cash waqf literacy and with increasing public knowledge and understanding of cash waqf, there is a desire from the community to establish friendship and build communication with waqf institutions in Riau Province, for further information on the benefits and conveniences of this cash waqf and the community's intention to expand the mosque area with this cash waqf. This service was carried out in RT/RW 002/012, Sidomulyo Timur Village, Marpoyan Damai District, Pekanbaru. The purpose of implementing this service is to increase the scientific repertoire of cash waqf by the community. The implementation of the service is carried out directly / face to face with the lecture and question and answer method and its partners are the mosque and the head of the local RT / RW. Keywords: Literacy, Cash waqf, Community/Masjid Congregation
PKM POTENSI WAKAF UANG : PROSPEK, TANTANGAN DAN SOLUSI Idel Waldelmi; Afvan Aquino; Aljufri Aljufri
Jurnal Abdimas Bina Bangsa Vol. 3 No. 2 (2022): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v3i2.249

Abstract

The potential for cash waqf as the data reveals that cash waqf has great potential, this can be seen from the distribution of the population in Muslim Indonesia reaching 87.5%. However, in reality this potential is answered with data that only approximately 10% of Indonesian Muslim communities have endowments. That the potential of waqf is currently getting the attention of all groups, both private institutions, government, Islamic banking and other institutions. Knowledge, understanding and belief from the community about cash waqf will be a solution to the problems of the nation and state, the results of the implementation of training and seminars on the potential for cash waqf to be able to generate value that was unthinkable by the service team, but obtained from training and seminars directly from the waqf institution manager Indonesia (BWI) Riau representative. The occurrence of strong contributions from participants to be able to realize what is based on waqf management, both in knowledge, understanding and decisions results in a strong commitment to cash waqf
PELATIHAN PENCEGAHAN DAN MENEKAN PLAGIARISM PENULISAN ILMIAH Idel Waldelmi; Afvan Aquino; Wita Dwika Listihana
Jurnal Abdimas Bina Bangsa Vol. 4 No. 2 (2023): Jurnal Abdimas Bina Bangsa
Publisher : LPPM Universitas Bina Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46306/jabb.v4i2.312

Abstract

The implementation of the service carried out online / plagiarism seminar, the results obtained state that the PKM Training on Prevention and Suppression of Plagiarism in Scientific Writing that has been carried out, can be concluded, that in an effort to prevent and suppress plagiarism this can be done by providing training, education, intervention, sanctions, and mutual awareness both individually and in groups. This can be done by increasing knowledge, understanding and belief in the impact of plagiarism in scientific writing. The participants reached 163 participants from various campus backgrounds, both local and national