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Implementasi Akuntansi Nirlaba Berdasarkan PSAK No. 45 (Studi Kasus Pada Masjid Muthohhirin di Yogyakarta) Hapsari, Wahyu Dewi
Madani: Jurnal Ilmiah Multidisiplin Vol 2, No 8 (2024): Vol. 2, No. 8, 2024
Publisher : Penerbit Yayasan Daarul Huda Kruengmane

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.13624504

Abstract

A non-profit entity is an entity that does not aim to make a profit. Mosques are a form of non-profit entity. Mosques in the current era are no longer just for worship, but are social, educational and economic centers. This research aims to determine financial management in mosques and see the recording based on standards issued by the Indonesian Accounting Association (IAI), namely PSAK 45. The research object is the Muthohhirin Mosque, Yogyakarta. The author uses qualitative methods. Data collection was carried out by interviews and documentation. Interviews were conducted with the mosque treasurer and takmir. The results of this research show that mosque administrators have managed finances openly by recording cash receipts and disbursements. The Financial management of the Muthohhirin mosque is well recorded in simple form. The mosque management has not recorded according to PSAK 45 because the takmir has never been know of the existence of PSAK 45 as a standard for financial recording in mosques.
Pengaruh Minat Konsumen dan Harga Produk terhadap Pengambilan Keputusan Konsumen dalam Pembelian Produk Winurma, Gusti; Hapsari, Wahyu Dewi
Jurnal Informatika Ekonomi Bisnis Vol. 6, No. 2 (June 2024)
Publisher : SAFE-Network

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37034/infeb.v6i2.895

Abstract

In the current era of globalization there are many changes to world industry which is increasingly developing. This is because of the flow of globalization which is increasingly wide open for every business actor. Consumers are an important factor in increasing the SME index. Their desires are not always straight, sometimes they turn very quickly not according to the time when they want to buy the product. Consumers are often faced with needs, such as basic necessities, children's school fees, and falling currencies which influence people in purchasing aluminum products. Sp Aluminum is a company that operates in the aluminum industry with several stages such as casting, aluminum smelting and making household equipment and crafts. There are various types of products at Sp Aluminum, namely accessories, frying pans, cauldrons and pans. Based on this description, this research aims to determine the influence of consumer interest and product price on consumer decision making in purchasing Sp Aluminum Yogyakarta products. This research is quantitative, the sample in the research is all consumers who will buy products or who have ever bought products at Sp Aluminum Yogyakarta, which consisted of 50 respondents. The data collection technique uses a questionnaire. The results of this research found that consumer interest has a positive and significant effect on purchasing decisions for Sp Yogyakarta aluminum products. Product price has a positive and significant effect on purchasing decisions for Sp Aluminum Yogyakarta products.