Garuda - Garba Rujukan Digital

ANALISIS PERLAKUAN AKUNTANSI BIAYA UNTUK JASA KONSULTANSI PENGAWASAN BERDASARKAN PSAK 34 TAHUN 2010 Sari Hayati; Lili .
Buletin Studi Ekonomi VOL.22.NO.1. FEBRUARI 2017 (PP 1-112)
Publisher : Buletin Studi Ekonomi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/bse.2017.v22.i01.p01

This study aims to determine the cost of the recording system at PT Mandiri Aikon Survey to determine the accounting procedures used in the cost of financing the project. This research is a qualitative descriptive study, using primary data, secondary data, and data collection techniques by interview, observation and literature study, then analyzed using Statement of Financial Accounting Standards No. 34. The company is in calculating the cost of consultancy supervision use the completed contract method to recognize the cost. Completed contract method can be used to calculate revenue in the process of less than one accounting period, using the completed contract approach will provide a more reasonable so that the information presented is accurate. However, the calculations performed by the company not comply with the Statement of Financial Accounting Standards No. 34 in 2010, stated that the company should provide a more reasonable in recognizing the cost. All costs for the implementation of the bill work or progress is not recorded as revenue, but is accumulated in the account contract stating that the construction contract should be recognized respectively as income and expenses at the stage of completion of contract activity on neraca.Taksiran loss (expected loss) on the construction contract should be recognized as an expense

KEGIATAN BUDIDAYA IKAN NILA DI KOLAM TERPAL UNTUK PERBAIKAN USAHA MASYARAKAT DESA SEMBULUH Leni Handayani; Sari Hayati; Rustiana Widaryati
Sebatik Vol 25 No 1 (2021): Juni 2021
Publisher : STMIK Widya Cipta Dharma

Tujuan kegiatan Program Kemitraan masyarakat (PKM) ini adalah peningkatan kapasitas kemampuan masyarakat Sembuluh dalam mengelola usaha budidaya ikan Nila. Kegiatan PKM ini diikuti oleh anggota kelompok budidaya yang ada di daerah mitra yang mempunyai keinginan untuk memperbaiki usaha yang telah dijalani. Permasalahan yang dihadapi adalah kurangnya wawasan dan keterampilan masyarakat tentang bagaimana budidaya ikan terutama di kolam terpal dan tentang perencanaan usaha budidaya, belum diterapkannya teknologi budidaya yang baik misalnya masalah pemberian pakan, penangan benih sebelum tebar, pencegahan penyakit ikan, kondisi kualitas perairan danau sembuluh yang menurun sehingga dapat mempengaruhi pertumbuhan ikan dan belum ada alternatif tempat pemeliharaan ikan sedangkan permintaan terhadap ikan nila cukup tinggi. Metode yang digunakan dalam kegiatan ini adalah metode pendekatan yang melibatkan anggota kelompok budidaya ikan yang ada di daerah mitra. Pelaksanaan kegiatan dilakukan dengan metode penyuluhan, pelatihan dan praktik langsung. Hasil kegiatan PKM ini memberikan dampak positif bagi mitra karena mereka mendapatkan pengetahuan dan keterampilan tentang bagaimana budidaya ikan dan pembuatan pakan ikan serta bagaimana pemeliharaan ikan nila pada kolam terpal. Berdasarkan hasil evaluasi dari kegiatan pemeliharaan ikan pada program PKM ini memperoleh nilai kelangsungan hidup ikan nila yang dipelihara dikolam terpal selama pemeliharaan rata-rata mencapai 75,30%, tingginya hasil produksi yang dihasilkan ini akan berdampak pada pendapatan petani ikan sedangkan evaluasi seluruh kegiatan PKM ini berjalan dengan baik.

Penerapan Penggunaan Aplikasi Akuntansi pada Usaha Mikro Home Industri (Studi Kasus Krupuk Ikan Haruan Nurhayati) Sari Hayati
Keizai Vol 2, No 1 (2021): Maret
Publisher : Universitas Darwan Ali

Accounting is an information system that produces reports to interested parties regarding financial activities and business conditions. There are still many micro-enterprises as a support for the economy in Indonesia that have not yet implemented accounting applications in the preparation of financial statements to carry out all their activities. This study aims to determine the application of accounting applications and their benefits in the Haruan fish cracker business. The data used are primary and secondary obtained from interviews and evidence of recording during the 2020 period. The data analysis technique is qualitative descriptive. Constraints faced in implementing accounting applications include educational background, having never attended training in the application of accounting applications and internet networks. The results of this study are that the Haruan Fish Krupuk Business has prepared financial statements using the SME accounting application. The application greatly facilitates financial management, is time efficient, and is easy to control.

Analisis Perhitungan Biaya Produksi menggunakan Metode Variable Costing pada Meubel Budi Karya Diyah Persilliana Dewi; Sari Hayati
Keizai Vol 1, No 2 (2020): September
Publisher : Universitas Darwan Ali

Production costs are the accumulation of all costs needed in the production process to produce a product or goods. Production costs consist of Raw Material Costs, Direct Labor Costs, and Factory Overhead Costs. This study aims to find out the Production Cost Calculation Using Variable Costing Methods at BUDI KARYA Furniture. This type of research is quantitative descriptive research using primary data and secondary data in December 2018 obtained from the company. The results of this study indicate that the calculation of production costs for Raw Material Costs is Rp. 6,375,000, Direct Labor Costs of Rp. 7,100,000, and Factory Overhead Cost of Rp. 1,870,000. For the calculation of Profit and Loss during December 2018 Meubel Budi Karya received a business net profit of Rp. 21,973,000.

SAK-EMKM pada Penyusunan Laporan Keuangan bagi Kios Dewi Sari Hayati
Keizai Vol 3, No 1 (2022): Maret
Publisher : Universitas Darwan Ali

Today's entrepreneurship can be said to be a struggle for prospective workers to overcome the increasing number of unemployed. One of them is by opening a food stall business and so on or trading. This UMKM is a business that is widely developed because basic necessities are a definite food needed in society, no wonder there is a lot of market demand for basic necessities. However, what is still a weakness in this business is that there is no recording of financial statements that have been made since this business started. Therefore, this study aims to help MSMEs at Dewi's kiosk record and prepare finances in accordance with SAK-EMKM. This research uses a descriptive research method that is done by interviews and documentation of transaction evidence. And the results of the study show that the statement of financial position in the form of income is accepted

MENYUSUN RETURN POINT DAN TARGET PROFIT UNTUK BUSINESS PLAN (KAJIAN JAJANAN STIK BU MINARTI) Sari Hayati
Jurnal Manajemen, Akuntansi, Ekonomi Vol. 2 No. `1 (2023): JMAE : Jurnal Manajemen, Akuntansi dan Ekonomi
Publisher : CV. Era Digital Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.1234/jmae.v2i`1.237

The selling price is determined by the size of the cost, this aims to influence sales volume, but production volume is directly affected by sales, and costs are affected by sales volume where everything is interrelated with one another. The manager of the stick snack business is required to be able to make a decision to support the progress and goals set by the company. So that in the early stages of production this will determine the smooth running of the business so as not to suffer losses or at least return modale. This can show the success of a business from year to year whether it is progressing, fixed or declining. Return Points will be obtained when producing or selling 170 units of this product, and the total Renenue is IDR 17,000,000, then the target must be greater than 170 units, because if the target is below module 170 units, the company will incur a loss, if it is targeted to producing 230 units, the Total Revenue is IDR 23,000,000, the fixed costs are IDR 5,100,000, and the variable costs are IDR 16,100,000. The planned price/unit is IDR 100,000, so the company will modale return if it produces 170 units or sales IDR 17,000,000, and the company will get a profit of IDR 1,800,000 per month by selling 230 units of product in one month.

Pelatihan Pembuatan Tas Berbahan Dasar Kardus dan Tali Rafia bagi Pelaku Usaha Kerupuk Ikan Di Desa Sungai Undang Sari Hayati; Leni Handayani; Yuli Andriyati; Lili Winarti
I-Com: Indonesian Community Journal Vol 3 No 2 (2023): I-Com: Indonesian Community Journal (Juni 2023)
Publisher : Fakultas Sains Dan Teknologi, Universitas Raden Rahmat Malang

Desa Sungai undang merupakan salah satu desa yang berada di kabupaten Seruyan yang Sebagian besar penduduknya bekerja pada sektor perikanan baik sebagai nelayan maupun pelaku usaha pengolahan hasil perikanan. Salah satu usaha yang cukup berkembang di Desa ini adalah pengolahan kerupuk ikan yang dilakukan oleh ibu rumah tangga. Ada beberapa permasalahan yang ada dalam penjualan produk ini yaitu para pelaku usaha masih sangat terbatas promosi yang dilakukan. Biasanya para pelaku usaha membeli tas khusus sebagai salah satu promosi usaha, namun ini juga sangat terbatas karena cukup mahalnya pemesanan untuk membuat tas kemasan bagi pembeli. Kegiatan Pelatihan dilakukan dengan metode kolaborasi antara ceramah interaktif dan demonstrasi.Dalam kegiatan ini para peserta terlibat aktif dalam kegiatan ini, hal ini bertujuan untuk melatih keterampilan peserta dalam membuat tas yang berbahan dasar kardus dan tali rafia, setelah selesai kemudian dilakukan evaluasi. Hasil kegiatan ini para peserta sudah mulai bisa membuat tas berbahan dasar kardus dan tali rafia yang nantinya dapat menggantikan tas yg biasa dipesan oleh peserta sebagai tempat belanja bagi para pembeli.

Procedure for Issuing Revolying Loans Revolving Loans in Rural Areas, Seruyan Hilir Regency Sari Hayati
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.30734

The purpose of this study was to determine how the lending procedures scrolling national program for community empowerment rural to small and medium enterprises rural communities in Sub Seruyan Hilir, to determine the obstacles that arise facing society and unit financial management in the process of granting credits rolled national community empowerment program mandiri rural small and medium enterprises to rural communities in Sub Seruyan Hilir. This research is a qualitative descriptive study. Based on the source, there are two primary data and secondary data, data collection techniques used were interviews, observation, and documentation. Based on the results of this study concluded that, revolving credit granting procedures of the national program of rural community empowerment through 6 stages, stages of the loan application, the examination of the loan, the loan decision phase, the realization phase, development phase of the loan, the loan repayment phase. Constraints arising in the provision of revolving credit, namely, the slow process of obtaining loans by the Financial Management Unit, there are arrears in installments, or bad loans of the group of governmental and often misuse the name of the borrower members group of governmental . Solutions to problems that arise, provide faster service to the community, conduct home visits to members of self help groups that are in arrears and financial management unit more careful in conducting the examination stage loans.

Procedure for Issuing Revolying Loans Revolving Loans in Rural Areas, Seruyan Hilir Regency Sari Hayati
Riwayat: Educational Journal of History and Humanities Vol 6, No 3 (2023): Social, Political, and Economic History
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v6i3.30734

The purpose of this study was to determine how the lending procedures scrolling national program for community empowerment rural to small and medium enterprises rural communities in Sub Seruyan Hilir, to determine the obstacles that arise facing society and unit financial management in the process of granting credits rolled national community empowerment program mandiri rural small and medium enterprises to rural communities in Sub Seruyan Hilir. This research is a qualitative descriptive study. Based on the source, there are two primary data and secondary data, data collection techniques used were interviews, observation, and documentation. Based on the results of this study concluded that, revolving credit granting procedures of the national program of rural community empowerment through 6 stages, stages of the loan application, the examination of the loan, the loan decision phase, the realization phase, development phase of the loan, the loan repayment phase. Constraints arising in the provision of revolving credit, namely, the slow process of obtaining loans by the Financial Management Unit, there are arrears in installments, or bad loans of the group of governmental and often misuse the name of the borrower members group of governmental . Solutions to problems that arise, provide faster service to the community, conduct home visits to members of self help groups that are in arrears and financial management unit more careful in conducting the examination stage loans.

Title

Found 9 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 9 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 9 Documents
Search