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Implementasi Penyusunan Laporan Keuangan Sesuai PSAK-EMKM Pada IKM GAZAL MAKMUR Kabupaten Probolinggo Dyah Ayu Perwitasari; Novita Lidiyana; Trivosa Aprilia Novadiani Haidiputri
Ecobuss Vol 10 No 1 (2022): Jurnal Ilmiah Ecobuss
Publisher : Fakultas Ekonomi Universitas Panca Marga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51747/ecobuss.v10i1.948

Abstract

This research was conducted at IKM GAZAL MAKMUR, Probolinggo Regency. The purpose of this study is to make it easier for owners to prepare financial statements in accordance with financial accounting standards (SAK-EMKM). The type of research used is a qualitative case study approach. The data was taken by using the interview method, and documentation. The problem that occurs in IKM GAZAL MAKMUR is that financial records have been carried out using a simple method. The recording of cash in and cash out is considered to represent the entirety of the financial records carried out. This means that the application is not in accordance with the applicable SAK-EMKM. The limited capacity of human resources in preparing financial reports, which are not in accordance with SAK EMKM, is the main problem from the results of the research conducted. So for going concern business and financial transparency, financial records must be recorded, in accordance with the guidelines in the applicable standards. Keyword: UMKM, Financial Reports, SAK EMKM
INTERNALIZING VALUES OF JUSTICE IN MUDHARABAH FINANCING PRACTICES AND MUDHARABAH DEPOSITS Dyah Ayu Perwitasari; Ahmad Roziq; Agung Budi Sulistiyo
International Journal of Social Science and Business Vol. 1 No. 2 (2017): May
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v1i2.10548

Abstract

This study aims to explore and analyze the forms of fairness values in the practice of mudharabah financing and mudharabah deposits. This type of research is a type of qualitative research with case study approach. The results of this study indicate that this bank has not fully applied the five elements of justice in the practice of mudharabah financing. Of the five principles, BPRS only runs the two principles of justice, namely the form of prohibition of haram and maysir. In order to fulfill these five principles of justice, should the BPRS Asri Madani Nusantara apply pure mudharabah financing practices, where the profit sharing calculation is done after the project has been realized, the shari'ah education has been intensively to mudharib, the management supervises it intensely on the mudharib-run business, As well as Islamic business ethics that must be owned by human resources banking. While in practice mudharabah deposit, BPRS ASRI Madani Nusantara Jember has applied the five elements of justice that is the form of prohibition of riba, gharar, maysir, dzulm and haram in mudharabah deposit transaction.Keywords: mudharabah, mudharabah deposit, justice
Penerapan Sistem Akuaponik (Budidaya Ikan Dalam Ember) untuk Pemenuhan Gizi Dalam Mencegah Stunting di Desa Gending Kabupaten Probolinggo Dyah Ayu Perwitasari; Tatik Amani
Abdi Panca Marga Vol 1 No 1 (2019): Jurnal Abdi Panca Marga Edisi November 2019
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (487.236 KB) | DOI: 10.51747/abdipancamarga.v1i1.479

Abstract

Gending Village is a village located in Gending District, Probolinggo Regency, consisting of 4 Hamlets, 4 RWs, 13 RT. RT 09 area. Buyut Hamlet is one of the areas in the village of Gending, Gending District. The majority of RT 9 residents have livelihoods as farmers. The area of ​​Buyut Hamlet was once a center for catfish farming in the village of Gending, but is now beginning to be abandoned because of the existence of a small amount of feed. The adoption of the budikdamber as the development of the aquaponics system is expected to be able to foster community interest in conducting fish and vegetable cultivation in one place, so that the yields obtained are also abundant and meet the nutritional needs derived from fish and vegetables. One effort to redevelop the local potential in the form of catfish farming, needs to be done an action in the form of socialization. The socialization was carried out by conveying material about hydroponics and buddhambers, which was followed by housewives of RT 9 with the aim to be able to fill spare time and develop the ability of catfish culture that had previously been nurturing, but also as a form of utilization of house yards or narrow land to be efficient and profitable. The practice was carried out by demonstrating the buddhamber accompanied by lecturers and student teams, and handing over the assemblies of the buddambers along with vegetables and fish to one of the residents as a pilot. The results obtained from this program are an increase in knowledge and skills of partners about fish farming in a bucket (Budikdamber) as well as an increase in family food independence by utilizing home yards through the cultivation of vegetables and fish in one place. Keywords: Gending, Aquaponics, Budikdamber, Nutrition, Stunting
Branding Produk Label Kamasan Sebagai Upaya Pengembangan Daya Tarik Pemasaran pada UMKM Rengginang di Kelurahan Pakistaji Wonoasih Kota Probolinggo Dyah Ayu Perwitasari
Abdi Panca Marga Vol 2 No 1 (2021): Jurnal Abdi Panca Marga Edisi Mei 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (596.685 KB) | DOI: 10.51747/abdipancamara.v2i1.741

Abstract

Lately, Indonesia has been shocked by the existence of a pandemic that has yet to be controlled, namely the Covid-19 pandemic. This certainly has a significant impact on people's lives, especially the people of Pakistaji Village, Wonoasih District, which is one of the areas where the majority of the population works as farmers. However, to meet economic needs, the community also uses Micro, Small and Medium Enterprises (UMKM) as a secondary source of income in meeting their household needs. One of them is UMKM which is managed by Mrs. Suryani, which produces rengginang in it. UMKMintervention in developing the community's economy is very necessary considering that the community's economy has decreased people's purchasing power or there are obstacles to the distribution of goods and services from producers to consumers and obstacles are significantly affected due to the effect of the PSBB policy during the current Covid-19 pandemic. The results of this study indicate that the efforts made by Wonoasih District KKN students in empowering Rengginang UMKMare providing guidance related to packaging labels on Mrs. Suryani's rengginang products, the establishment of Rengginang UMKM nameplates, and marketing which are expected to be able to differentiate from other packaging products and increase power. competitiveness in the MSME business. Rengginang Ms. Suryani.Keyword : Pakistaji,Empowerment, Rengginang UMKM, Covid-19, Packaging Labels
Pelatihan Pembuatan Minuman Jahe Instan PKK di Desa Tanjung Kecamatan Pajarakan Novita Lidyana; Dyah Ayu Perwitasari; Mutimmah Rustianawati; Dedi Joko Hermawan; Tedy Herlambang
Abdi Panca Marga Vol 2 No 2 (2021): Jurnal Abdi Panca Marga Edisi November 2021
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat (LPPM) Universitas Panca Marga Probolinggo

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (209.758 KB) | DOI: 10.51747/abdipancamara.v2i2.820

Abstract

To maintain body stamina in the Covid-19 conditions that hit the whole world including Indonesia by consuming traditional drinks, such as ginger. Ginger is one of the abundant natural resources in Probolinggo Regency. With a low price and high antioxidant content, this ginger is often found in traditional markets, and some are deliberately cultivated in the yard of the house. In addition, ginger contains a lot of active compounds that are healthy for the body, in the midst of limited supply of vitamin C production and difficult to reach for the lower middle class. Ginger is very helpful in improving the immune system. For this reason, this community service activity which was carried out in Tanjung Village, Pajarakan District, Probolinggo Regency provided training to PKK mothers. This ginger is processed into a traditional drink, in the form of instant ginger in powder form. In this training, it is hoped that PKK women can make instant ginger and package it. So that PKK women in Tanjung Village, Pajarakan District, Probolinggo Regency have the knowledge, skills in making instant ginger drinks properly and correctly, and can package instant ginger drinks that are suitable for sale. Community service activities have been successfully carried out by PKK women in Tanjung Village, Pajarakan District, Probolinggo Regency. Keywords: PKK women, instant ginger, training