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All Journal PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Jurnal Ekonomi, Manajemen, Akuntansi
Fitra Tur Radiyah
Institut Teknologi dan Bisnis Indonesia
Economics, Econometrics & Finance Education Social Sciences

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Analisis Penerapan Proses Akuntansi Untuk Pengambilan Keputusan Strategis Pada UMKM di Desa Buluh Cina Fikaria Tarigan; Aulia Rachma Dinantika; Fitra Tur Radiyah; Dwi Kesuma Ningrum
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 3 (2025): Special Issue
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i3.1583

Abstract

Penelitian ini bertujuan menganalisis penerapan proses akuntansi dalam pengambilan keputusan strategis pada Toko Sembako Dessy di Desa Bulu Cina. Metode yang digunakan adalah kualitatif melalui wawancara dan dokumentasi. Hasil penelitian menunjukkan bahwa pencatatan keuangan masih dilakukan secara manual dan belum sesuai SAK EMKM, sehingga keputusan usaha sering didasarkan pada intuisi. Diperlukan penerapan akuntansi yang lebih sistematis agar laporan keuangan dapat menjadi dasar keputusan strategis yang efektif dan mendukung perkembangan usaha. Penerapan proses akuntansi yang baik diharapkan dapat membantu pelaku usaha dalam menilai kinerja keuangan secara lebih objektif, mengelola persediaan dengan efisien, serta merencanakan strategi bisnis yang berorientasi pada keberlanjutan. Dengan demikian, hasil penelitian ini dapat menjadi acuan bagi pelaku UMKM untuk meningkatkan pemahaman akuntansi dan menerapkannya dalam kegiatan operasional sehari-hari.
An Analysis of Inflation Growth and Economic Growth in Indonesia, 2019–2024 Hotma Mentalita; Jenni Veronika Br Ginting; Fitra Tur Radiyah; Tri Dessy Ratna Sari
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 3: Maret 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i3.15559

Abstract

The purpose of this study is to investigate how Indonesian inflation and its economic growth. The research period of 2019–2024 is particularly significant because it includes dramatic macroeconomic oscillations caused by COVID-19 pandemic and the following economic recovery phase. This research uses official statistical sources of Indonesia to provide secondary time-series data. Adopting a quantitative exporal approach, inflation growth is considered the independent variable and economic growth serves as its dependent metric. We analyze the data using descriptive statistics and regression analysis to see the size and direction of relationship between our two alternating variables. The results showed that inflation growth has a significant effect on economic growth, because the period of research in both price stability and output performance in Indonesia reflects this dynamic interaction. These findings suggest that when handled properly, inflationary pressures do not necessarily impede economic growth. Conversely, they may be a reflection of ongoing economic adjustments in grave of the pandemic. This paper adds to macro-economic literature by presenting new empirical evidence using data from Indonesia since 1983 and looking at inflation growth rather than just the level of inflation. Policy implications for this result are that relevant bits of data help decision-makers keep macroeconomic stability while fostering sustainable economic growth.
Co-Authors Aulia Rachma Dinantika Dwi Kesuma Ningrum Fikaria Tarigan Hotma Mentalita Jenni Veronika Br Ginting Tri Dessy Ratna Sari