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All Journal PROGRESIF Taxation and Public Finance
Fanisyah Maliki
Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta
Humanities Economics, Econometrics & Finance Education Social Sciences Other

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Pentingnya Laporan Keuangan Yang Baik Bagi Usaha Mikro, Kecil Dan Menengah (UMKM) Aden Apandi; Dian Surya Sampurna; Joko Bagio Santoso; Ginanjar Syamsuar; Fanisyah Maliki
PROGRESIF: Jurnal Pengabdian Komunitas Pendidikan Vol 3 No 2 (2023)
Publisher : Bagian Pengelolaan Jurnal dan Penerbitan - Sekolah Tinggi Ilmu Ekonomi Indonesia Jakarta (BPJP - STEI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36406/progresif.v3i2.1056

Abstract

Tujuan pelaksanaan kegiatan pengabdian kepada masyarakat adalah untuk memberikan sosialisasi mengenai pentingnya penyusunan laporan keuangan yang baik yang sesuai SAK EMKM (Standar Akuntansi Keuangan Entitas Mikro, Kecil, dan Menengah) bagi pelaku Usaha Mikro, Kecil, dan Menengah (UMKM). Kami memilih untuk mensosialisasikan pentingnya laporan keuangan yang baik agar para pelaku UMKM lebih disiplin dalam melakukan pembukuan atas transaksi-transaksi yang terjadi dalam kegiatan bisnisnya serta para pelaku UMKM mampu membuat laporan keuangan yang baik. Mitra kegiatan pengabdian kepada masyarakat adalah UMKM JakPrenuer Jakarta Utara (PPKUKM). Berdasarkan survey, kami menyimpulkan bahwa masih banyak pelaku UMKM yang masih menggunakan laporan keuangan tradisional dan tidak beraturan (tidak sesuai dengan standar yang berlaku). Kegiatan pengabdian kepada masyarakat dengan memberikan pengetahuan tentang bagaimana pentingnya laporan keuangan yang baik sesuai dengan SAK EMKM.
Analysis of Accountability and Transparency in the Management of School Operational Assistance Funds Mita Fatimah Lubis; Rimi Gusliana Mais; Preztika Ayu Ardheta; Ade Mulyati; Fanisyah Maliki
Taxation and Public Finance Vol. 1 No. 2 (2024): JUNE 2024
Publisher : SAN Scientific

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58777/tpf.v1i2.243

Abstract

This research aims to identify and analyze the application of the principles of accountability and transparency in the management of BOS (School Operational Assistance) funds at SMP Negeri 149 Jakarta. The method used is qualitative descriptive, which describes what happens in a particular situation, field, or area. This research was conducted at SMP Negeri 149 Jakarta, located in Cipinang Besar Selatan, Jatinegara District, East Jakarta City, DKI Jakarta Province. In this study, data was obtained through observation and direct interviews with the Principal, BOS fund operator, teachers, and the School Committee. Data analysis was conducted using data reduction and data presentation. The results and discussion indicate that the application of the principle of accountability in the management of BOS funds at SMP Negeri 149 Jakarta includes the planning of BOS funds, implementation and use of BOS funds, and reporting and accountability of BOS funds. The BOS fund management has been running well and in accordance with the technical regulations for BOS fund management. The application of the principle of transparency in the management of BOS funds at SMP Negeri 149 Jakarta has been carried out, with the involvement of teachers and staff in the BOS management team in determining the budget for school activities and the teaching and learning process. However, the school's website is inactive, so the dissemination of information related to the school has not been well communicated.
Co-Authors Ade Mulyati Aden Apandi Dian Surya Sampurna Ginanjar Syamsuar Joko Bagio Santoso Mita Fatimah Lubis Preztika Ayu Ardheta Rimi Gusliana Mais