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ANALYSIS OF THE APPLICATION OF ACCOUNTING STANDARDS TO SMALL AND MEDIUM ENTERPRISES OF DODOL ENTREPRENEURS IN HULU SUNGAI SELATAN DISTRICT Syariah; Fraick Nicky Gillian Ratumbuysang, Monry; Rizky, Maulana; Hasanah, Mahmudah
Manager : Jurnal Ilmu Manajemen Vol. 6 No. 2 (2023): Manager : Jurnal Ilmu Manajemen
Publisher : Universitas Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

In terms of financial records, the government has established the preparation of financial reports for MSMEs, namely SAK EMKM (Standards for Financial Accounting for Micro, Small and Medium Entities). Financial reports are generated through a procedure that is commonly referred to as the accounting cycle. This study aims to describe the application of accounting standards to small and medium enterprises of dodol entrepreneurs in Hulu Sungai Selatan Regency. The research method used is descriptive analysis with a qualitative approach. The research subjects consisted of seven MSME dodol entrepreneurs in Hulu Sungai Selatan Regency. Data collection techniques using observation, interviews and documentation. Test the validity of the data in this study using triangulation. The data analysis techniques used are data reduction, data display, and verification or drawing conclusions. The results of the study show that MSME dodol entrepreneurs in Hulu Sungai Selatan Regency have not yet implemented it accounting standards as a whole up to the reporting stage accountability in a period, business actors only do Keeping proof of transactions and recording ordinary journals. This is due to by several obstacles, including the lack of knowledge of business actors regarding accounting records, the assumption that between owners and employees are close relatives, and because the educational background of dodol business actors related to accounting is very low.
Sosialisasi Literasi Keuangan Digital Berbasis Blockchain Pada Mahasiswa Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat Bahar, Syaripudin; Rahmattullah, Muhammad; Rizky, Maulana; Harahap, Alfi Fadhilah Hakim; Suryawati, Ni Kadek
Pengabdian Masyarakat Vol. 1 No. 1 (2024): Pengabdian Masyarakat (DIMASY)
Publisher : Jurusan Pendidikan Ilmu Pengetahuan Sosial, Fakultas Keguruan dan Ilmu Pendidikan, Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/1t4zpr18

Abstract

Pendidikan keuangan digital telah menjadi semakin penting dalam menyiapkan generasi masa depan untuk menghadapi tantangan ekonomi di era digital, dengan pengalaman yang diberikan melalui sosialisasi literasi keuangan digital berbasis Blockchain bagi mahasiswa pendidikan ekonomi sebagai upaya untuk memperkuat keterampilan keuangan mereka. Melalui pendekatan kolaboratif antara bidang ekonomi dan teknologi, program sosialisasi ini bertujuan untuk memberikan pemahaman yang mendalam tentang teknologi Blockchain dan penerapannya dalam konteks keuangan kepada mahasiswa. Selain itu, program ini juga menekankan pentingnya etika dan keamanan dalam menggunakan teknologi Blockchain untuk transaksi keuangan. Hasil dari sosialisasi ini menunjukkan peningkatan signifikan dalam pemahaman mahasiswa tentang literasi keuangan digital dan potensi penerapan Blockchain dalam manajemen keuangan. Berfokus pada pentingnya integrasi pendidikan keuangan digital berbasis Blockchain dalam kurikulum pendidikan ekonomi untuk mempersiapkan mahasiswa menghadapi dinamika ekonomi modern.
PENGARUH KOMPETENSI KEWIRAUSAHAAN KEPALA SEKOLAH TERHADAP PENGEMBANGAN PROGRAM KEWIRAUSAHAAN DI SEKOLAH MENENGAH KEJURUAN (SMK) SE-BANJARMASIN Rani, Tri; Ratumbuysang, Monry Fraick Nicky Gillian; Hasanah, Mahmudah; Rizky, Maulana
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11947

Abstract

This research aims to determine the influence of school principals' entrepreneurial competence in developing entrepreneurship programs in Vocational High Schools (SMK) throughout Banjarmasin. The population used in this research was all principals in vocational schools. The sampling method is using non-probability sampling techniques. The type of nonprobability sampling used is saturated sampling. The sampling method obtained 20 samples. This research uses quantitative research. The analysis used is simple linear regression analysis, with t test and coefficient of determination. The Principal Entrepreneurial Competency variable of 0.501 states that every time there is an increase in the Principal's Entrepreneurial Competency by 1%, the Entrepreneurship Program (Y) will increase by 0.501. This means that the principal's entrepreneurial competency variable has Sig. Amounting to 0.005 < 0.05, it can be concluded that the principal's entrepreneurial competency variable has a significant effect on the entrepreneurship program. the contribution of creating innovation, working hard, having strong motivation, never giving up, and having entrepreneurial instincts towards the entrepreneurship program was 36.6% while the remaining 63.4% was influenced by other variables not examined in this research. This proves that there is an influence between the principal's entrepreneurial competency on the Entrepreneurship Program.
ANALISIS PERAN KELOMPOK WANITA TANI (KWT) TERHADAP PENINGKATAN EKONOMI KELUARGA DI KECAMATAN SIMPUR KABUPATEN HULU SUNGAI SELATAN Fauziah, Ririn; Ratumbuysang, Monry Fraick Nicky Gillian; Rizky, Maulana; Nor, Baseran
JURNAL ILMIAH EDUNOMIKA Vol. 8 No. 1 (2024): EDUNOMIKA
Publisher : ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jie.v8i1.11948

Abstract

This research aims to determine the influence of the role of women farmer groups (KWT) on improving the family economy in Simpur District, Hulu Sungai Selatan Regency. The population used in this research were KWT members in Simpur District, HSS Regency. There were 11 KWTs spread throughout the villages of Simpur District. The sampling method is using non-probability sampling technique. The type of nonprobability sampling used is purposive sampling. The purposive sampling method obtained 70 samples. The data analysis technique uses SMART PLS. The research results found that there was a positive and significant influence between the role of KWT on improving the family economy in Simpur District, HSS Regency.