PERLAKUAN AKUNTANSI PRODUK RUSAK DAN PRODUK CACAT PADA CHITCHATHOMEMADE

Tujuan dari penelitian ini adalah untuk mengetahui apakah perlakuan akuntansi produk rusak dan produk cacat terhadap pada Chitchathomemade sudah tepat sesuai teori akuntansi. Metode yang digunakan dalam penelitian ini adalah metode kualitatif. Objek penelitian ini adalah usaha Chitchathomemade yang memproduksi nasi kotak di di Kijang Kota bertempatan di Gang Semar 2, Kampung Sidodadi Selatan. Teknik analisis data pada penelitian ini menggunakan metode deskriptif kualitatif. Hasil penelitian ini menunjukkan bahwa perusahaan biaya produk cacat sebagai tambahan biaya overhead pabrik yang perlakuan akuntansinya sudah sesuai dengan teori akuntansi dan produk rusak yang tidak dilakukan pencatatan sama sekali oleh bagian keuangan perusahaan tersebut. Dengan demikian terjadi   harga pokok produksi meningkat dan laba bersih yang seharusnya berkurang. Penelitian ini memiliki beberapa keterbatasan, diharapkan peneliti selanjutnya dapat meneliti dengan objek penelitian yang berbeda, memperluas waktu pengamatan dan memperbanyak data selama penelitian

PERFORMANCE OF SHARI’A BANKING IN INDONESIA BEFORE AND DURING THE COVID 19 PANDEMIC: ISLAMICITY PERFORMANCE INDEX APPROACH

This research aims to determine the performance of Islamic banks using the Islamicity Performance Index approach before and during the Covid-19 pandemic. The method used in this research is a quantitative descriptive method. The object of this research is all sharia commercial banks in Indonesia. The data for this research comes from the financial reports of Islamic commercial banks for the period 2018 - 2021. The research results show that in the profit sharing ratio before and during the pandemic, only Bank Muamalat Indonesia received a fairly good title with a percentage below 30%. The results of the zakat performance ratio show that all banks still have a bad reputation in pandemic conditions and during the pandemic. For equitable distribution ratio, only Bank Jabar Banten Syariah received a fairly good title from qard and donations, and from the labor load of Bank Muamalat, Aceh Syariah and Bukopin Syariah which was able to survive with IPI standards, while in terms of net profit only Bank Mega Syariah was able to survived the pandemic with a percentage of more than 35%. For Islamic investment vs non-Islamic investment, the entire sample of Islamic commercial banks received a very good rating. And for Islamic income vs non-Islamic income, all banks in the sample received a very good titl

THE EFFECT OF COMPETENCE AND CONFIDENCE ON THE PERFORMANCE OF ACTIVITIES TECHNICAL IMPLEMENTING OFFICERS (PPTK) WITH MOTIVATION AS INTERVENING VARIABLES IN GOVERNMENT BINTAN REGENCY

This study aims to determine the Influence of Employee Competence and Confidence Against the Performance of Officials of Technical Activities (PPTK) With Motivation Employees as Intervening Variables partially or simultaneously in the Government of Bintan Regency. Population in this research is All ASN which become PPTK amounted to 329 employees. In this study the authors narrowed the population of the total number of PPTK to 181 ASN.The results of this study can be concluded Competence directly affects positively and significantly to Performance of PPTK. Self Confidence and Motivation have a direct and positive direct effect on PPTK Performance. Competence and Self Confidence have a direct and positive direct effect on Motivation. Competence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Competence with PPTK Performance. This shows that the actual influence between Competence on PPTK Performance is direct influence. Confidence has a significant effect on PPTK Performance not through Motivation. Or in other words Motivation is not an intervening variable between Confidence with Performance PPTK. This shows that the actual influence between confidence on the performance of PPTK is a direct influence

ANALISIS KEGIATAN PENGABDIAN PADA MASYARAKAT DALAM PENERAPAN PEMBUKUAN SEDERHANA BAGI USAHA MIKRO KECIL MENENGAH DI DESA TOAPA SELATAN

Tujuan dari kegiatan pengabdian masyarakat ini adalah untuk melakukan analisis pengabdian masyarakat dalam penerapan pembukuan sederhana bagi UMKM dengan menggunakan buku kas sederhana. Penerapan buku kas sederhana oleh UMKM dapat membantu pengelola mengetahui perubahan saldo perusahaan. Pengabdian ini dilakukan kepada UMKM Rengginang Ibu Supartin dan UMKM Keripik Ibu Watimah yang berlokasi di Desa Toapaya Selatan. Hasil analisis menunjukkan bahwa metode pelaksanaan dilakukan dengan survey dan wawancara lansung kepada pemilik UMKM. Analisis yang dapat dilakukan dengan cara mengumpulkan publikasi/bukti kegiatan dalam pengabdian masyarakat. Analisis yang dapat dilakukan dengan cara mengumpulkan publikasi/bukti kegiatan dalam pengabdian masyarakat untuk melakukan pembukuan secara sederhana. Minimnya pengetahuan manajemen keuangan dapat diatasi dengan edukasi pentingnya pembukuan. Hasil dari kegiatan pengabdian masyarakat memberikan rekomendasi berupa kegiatan edukasi pembukuan keuangan penting dilakukan dan membiasakan menyusun pembukuan keuanga

EFFECTIVENESS AND IMPLICATIONS OF PROVISION OF COVID-19 ASSISTANCE FOR MSMES IN TANJUNGPINANG CITY

The purpose of this study was to analyze the effectiveness of providing covid-19 assistance to MSMEs in Tanjungpinang City using measurement indicators in the form of timeliness and accuracy in making choices, as well as to analyze the impact caused by the provision of economic and social assistance to the community in Tanjungpinang City. This study uses a descriptive method with a qualitative approach. The results of this study indicate that the data collection process to the distribution of COVID-19 assistance in Tanjungpinang City has been effective in terms of timeliness and accuracy in making choices. In addition, Covid-19 assistance can help the community's economy, especially the MSMEs in Tanjungpinang City, but it causes social impacts in the form of conflicts between MSMEs and the city government, in this case the manpower office, cooperatives and micro-enterprises and the government

MEMBANGUN PONDASI KESUKSESAN UMKM: PEMBUKUAN BERDASARKAN SAK-EMKM

Pengabdian ini  menggambarkan program pengabdian masyarakat khususnya di Desa Teluk Bakau, selama kegiatan Kuliah Kerja Nyata – Pusat, Penelitian, dan Pengabdian Masyarakat (KKN P3M) tahun 2023 di Desa Teluk Bakau, Kecamatan Gunung Kijang, Kabupaten Bintan. Metode yang diterapkan mencakup kajian pustaka, observasi, wawancara, dokumentasi, dan pelatihan. Fokus analisis tertuju pada permasalahan penyusunan laporan keuangan sederhana di UMKM Desa Teluk Bakau. Hasil analisis tersebut berupa pelaksanaan program, yakni seminar dan pelatihan pembukuan sederhana bagi pelaku UMKM. Dengan metode penyelesaian ini, diharapkan dapat memberikan kontribusi dalam menangani masalah yang dihadapi oleh UMKM di Desa Teluk Baka