{"id":"https://openalex.org/W3211459922","doi":"https://doi.org/10.35814/suluh.v3i1.2427","title":"Pembukuan Keuangan UMKM Binaan Posdaya Cempaka","display_name":"Pembukuan Keuangan UMKM Binaan Posdaya Cempaka","publication_year":2021,"publication_date":"2021-08-30","ids":{"openalex":"https://openalex.org/W3211459922","doi":"https://doi.org/10.35814/suluh.v3i1.2427","mag":"3211459922"},"language":"id","primary_location":{"id":"doi:10.35814/suluh.v3i1.2427","doi":"https://doi.org/10.35814/suluh.v3i1.2427","is_oa":true,"landing_page_url":"https://doi.org/10.35814/suluh.v3i1.2427","pdf_url":"http://journal.univpancasila.ac.id/index.php/SULUH/article/download/2427/1406","source":{"id":"https://openalex.org/S4210236355","display_name":"SULUH Jurnal Abdimas","issn_l":"2686-1127","issn":["2686-1127","2686-3448"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SULUH: Jurnal Abdimas","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"diamond","oa_url":"http://journal.univpancasila.ac.id/index.php/SULUH/article/download/2427/1406","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5085761460","display_name":"Ameilia Damayanti","orcid":"https://orcid.org/0009-0004-1005-6689","observed_orcids":["https://orcid.org/0009-0004-1005-6689"]},"institutions":[{"id":"https://openalex.org/I3129280579","display_name":"Pancasila University","ror":"https://ror.org/0062tve42","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129280579"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Ameilia Damayanti","raw_affiliation_strings":["Fakultas Ekonomi dan Bisnis Universitas Pancasila , Jakarta","Standar Akuntansi Keuangan"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Fakultas Ekonomi dan Bisnis Universitas Pancasila , Jakarta","institution_ids":["https://openalex.org/I3129280579"]},{"raw_affiliation_string":"Standar Akuntansi Keuangan","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5037813542","display_name":"Nelyumna","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129280579","display_name":"Pancasila University","ror":"https://ror.org/0062tve42","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129280579"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Nelyumna","raw_affiliation_strings":["Universitas Pancasila"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pancasila","institution_ids":["https://openalex.org/I3129280579"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5038604996","display_name":"Widyaningsih Azizah","orcid":"https://orcid.org/0009-0000-9259-3007","observed_orcids":["https://orcid.org/0009-0000-9259-3007"]},"institutions":[{"id":"https://openalex.org/I3129280579","display_name":"Pancasila University","ror":"https://ror.org/0062tve42","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129280579"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Widyaningsih Azizah","raw_affiliation_strings":["Universitas Pancasila"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pancasila","institution_ids":["https://openalex.org/I3129280579"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5023508433","display_name":"Bella Rusania Tisan Lie","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I3129280579","display_name":"Pancasila University","ror":"https://ror.org/0062tve42","country_code":"ID","type":"education","lineage":["https://openalex.org/I3129280579"]}],"countries":["ID"],"is_corresponding":false,"raw_author_name":"Bella Rusania Tisan Lie","raw_affiliation_strings":["Universitas Pancasila"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Universitas Pancasila","institution_ids":["https://openalex.org/I3129280579"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":["https://openalex.org/I3129280579"],"apc_list":null,"apc_paid":null,"fwci":2.8273,"has_fulltext":true,"cited_by_count":10,"citation_normalized_percentile":{"value":0.90857908,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"3","issue":"1","first_page":"20","last_page":"26"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9854000210762024,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9854000210762024,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13053","display_name":"SMEs Development and Digital Marketing","score":0.009399999864399433,"subfield":{"id":"https://openalex.org/subfields/1403","display_name":"Business and International Management"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.002899999963119626,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/bookkeeping","display_name":"bookkeeping","score":0.7960000038146973},{"id":"https://openalex.org/keywords/micro-small-and-medium-enterprises","display_name":"micro, small and medium enterprises","score":0.871999979019165},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.7639999985694885},{"id":"https://openalex.org/keywords/financial-management","display_name":"financial management","score":0.6549999713897705},{"id":"https://openalex.org/keywords/financial-statement-preparation","display_name":"financial statement preparation","score":0.4440000057220459},{"id":"https://openalex.org/keywords/accounting-standards","display_name":"accounting standards","score":0.5799999833106995},{"id":"https://openalex.org/keywords/financial-decision-making","display_name":"financial decision-making","score":0.5090000033378601}],"concepts":[{"id":"https://openalex.org/C15708023","wikidata":"https://www.wikidata.org/wiki/Q80083","display_name":"Humanities","level":1,"score":0.4337434768676758},{"id":"https://openalex.org/C142362112","wikidata":"https://www.wikidata.org/wiki/Q735","display_name":"Art","level":0,"score":0.08535504341125488}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.35814/suluh.v3i1.2427","doi":"https://doi.org/10.35814/suluh.v3i1.2427","is_oa":true,"landing_page_url":"https://doi.org/10.35814/suluh.v3i1.2427","pdf_url":"http://journal.univpancasila.ac.id/index.php/SULUH/article/download/2427/1406","source":{"id":"https://openalex.org/S4210236355","display_name":"SULUH Jurnal Abdimas","issn_l":"2686-1127","issn":["2686-1127","2686-3448"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SULUH: Jurnal Abdimas","raw_type":"journal-article"},{"id":"pmh:oai:journal.univpancasila.ac.id:article/2427","doi":null,"is_oa":true,"landing_page_url":"https://journal.univpancasila.ac.id/index.php/SULUH/article/view/2427","pdf_url":"https://journal.univpancasila.ac.id/index.php/SULUH/article/download/2427/1406","source":{"id":"https://openalex.org/S4210236355","display_name":"SULUH Jurnal Abdimas","issn_l":"2686-1127","issn":["2686-1127","2686-3448"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"10.35814/suluh.v3i1","raw_type":"info:eu-repo/semantics/article"}],"best_oa_location":{"id":"doi:10.35814/suluh.v3i1.2427","doi":"https://doi.org/10.35814/suluh.v3i1.2427","is_oa":true,"landing_page_url":"https://doi.org/10.35814/suluh.v3i1.2427","pdf_url":"http://journal.univpancasila.ac.id/index.php/SULUH/article/download/2427/1406","source":{"id":"https://openalex.org/S4210236355","display_name":"SULUH Jurnal Abdimas","issn_l":"2686-1127","issn":["2686-1127","2686-3448"],"is_oa":true,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I3129280579","host_organization_name":"Pancasila University","host_organization_lineage":["https://openalex.org/I3129280579"],"host_organization_lineage_names":[],"type":"journal"},"license":"cc-by","license_id":"https://openalex.org/licenses/cc-by","version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"SULUH: Jurnal Abdimas","raw_type":"journal-article"},"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.833299994468689}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W3211459922.pdf","grobid_xml":"https://content.openalex.org/works/W3211459922.grobid-xml"},"referenced_works_count":1,"referenced_works":["https://openalex.org/W2909288627"],"related_works":["https://openalex.org/W7125259433","https://openalex.org/W7216634756","https://openalex.org/W4400390353","https://openalex.org/W4315645357","https://openalex.org/W7216713454","https://openalex.org/W2915848403","https://openalex.org/W4295910866","https://openalex.org/W7162804127","https://openalex.org/W7219562929","https://openalex.org/W4390593041"],"abstract_inverted_index":{"Merujuk":[0],"pada":[1],"usaha":[2,48,125,141],"ekonomi":[3],"produktif,,":[4],"Perkembangan":[5],"jumlah":[6],"UMKM":[7,16,28,42,72,93,101,145,151,158],"dari":[8,19,47,62,124,140],"tahun":[9,11],"ke":[10],"semakin":[12],"bertambah,":[13],"namun":[14],"perkembangan":[15,31],"baru":[17],"terlihat":[18],"sisi":[20],"jumlahnya":[21],"saja,":[22],"secara":[23,107],"aspek":[24,68],"finansial":[25],"belum":[26],"banyak":[27],"yang":[29,49,56,78,122,163],"mengalami":[30],"dalam":[32,59,97],"hal":[33],"kinerja":[34],"keuangannya.":[35],"Hal":[36],"ini":[37,100],"karena":[38],"kurangnya":[39],"kesadaran":[40],"pelaku":[41,144],"terhadap":[43],"pentingnya":[44,155],"pengelolaan":[45],"keuangan":[46,77,162],"sedang":[50],"dijalani.":[51],"Ada":[52],"berbagai":[53],"macam":[54],"permasalahan":[55],"umumnya":[57],"dihadapi":[58],"meningkatkan":[60],"keberhasilan":[61],"UMKM,":[63],"salah":[64],"satunya":[65],"yaitu":[66],"lemahnya":[67],"pencatatan":[69,109,156],"laporan":[70,76,161],"keuangan.":[71],"diharapkan":[73],"bisa":[74,164],"membuat":[75],"baik":[79],"sesuai":[80],"dengan":[81,92,127],"Standar":[82],"Akuntansi":[83],"Keuangan":[84],"(SAK)":[85],"di":[86,102],"Indonesia.":[87],"FEB":[88],"Univ":[89],"Pancasila":[90],"bekerjasama":[91],"Posdaya":[94,103],"Cempaka":[95,104],"Jagakarsa":[96],"rangka":[98],"Saat":[99],"masih":[105],"dilakukan":[106,110],"sederhana,":[108],"hanya":[111],"sebatas":[112],"arus":[113],"kas":[114,117],"masuk":[115],"dan":[116],"keluar.":[118],"Selain":[119],"itu":[120],"uang":[121,128],"diperoleh":[123],"digabung":[126],"rumah":[129,135],"tangga":[130,136],"lalu":[131],"pengeluaran":[132],"untuk":[133,159],"kebutuhan":[134],"juga":[137],"menggunakan":[138],"hasil":[139],"sehingga":[142],"ada":[143],"tidak":[146],"melakukan":[147],"pencatatan.":[148],"Para":[149],"peserta":[150],"diberikan":[152],"wawasan":[153],"terkait":[154],"bagi":[157],"menghasilkan":[160],"digunakan":[165],"sebagai":[166],"pengambilan":[167],"keputusan.":[168]},"counts_by_year":[{"year":2025,"cited_by_count":2},{"year":2024,"cited_by_count":5},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":1}],"updated_date":"2026-11-08T12:12:28.789561","created_date":"2021-11-22T00:00:00"}