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ANALISIS PENERAPAN AKUNTANSI TERHADAP KINERJA USAHA KECIL DAN MENENGAH (UKM) MITRA BINAAN PT. JASA MARGA (PERSERO), TBK. CABANG CAWANG TOMANG CENGKARENG (CTC) Sugiharto, Amo; Gumay, Barika
Jurnal Ekonomi : Journal of Economic Vol 10, No 1 (2019): Jurnal Ekonomi
Publisher : Lembaga Penerbitan Unversitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/jeko.v10i1.2757

Abstract

AbstractGenerally the small medium entreprises businessmen have problems to implement the accountancy because the family condition, such as busy to manage the family and the entreprises in the same time,where the family and business activities are managed by husband and wife orwith their grown up children.Beside that, there is no knowledge to apply the accountancy because nobdoy knows about it based on their education background which is related to every small medium entreprise,especially if it is seen from theirbackground education where most of them arethe elementary and junior high school graduate students and no experience to do the business.The aims of the research are1).To see if there is the difference of the accountancy implementation based on the categories of the amount of the workers, the seller omzet, kinds of the business, the experience of the owner or manager from the small medium entreprises, the education background of them, and the genders.2).To see whether the accountancy implementation has the impact to the performs of the small medium entreprises.The method used in this research is direct data collection through interviews and questionnaires to 52 respondents with sampling techniques using a simple random sampling method. Statistical methods of multiple regression analysis with SPSS (Statistical Package for the Social Sciences)software is used to testing the hypothesis. The data analysis uses SPSS and the results are:1. There is the difference of the accountancy implementation from the categories of the amount of the workers, selling omzet, kinds of business, the experiences of the owner/leader from small medium entreprises, the education background of small medium entreprises, the genders, with the equation; Implementation = 40.308 + 14.979OMZ_B + (7.491)Didik_P + 6.091Didik_T. 2). The accountancy implementation has influenced the perform of the small medium entreprises with the equation;Perform =0.260 + (0.02)Penerapan. Keywords: small medium entreprises(UKM), accountancy implementation, perform AbstrakPelaku Usaha Kecil Menengah (UKM) umumnya mengalami kendala dalam melakukan penerapan akuntansi karena kondisi keluarga, seperti kesibukan mengurus keluarga dan usaha secara sekaligus, dimana aktivitas keluarga dan usaha dilakukan oleh suami istri atau dibantu oleh anak yang telah dewasa. Hal lain yaitu kurangnya pemahaman dalam mengaplikasikan pencatatan dengan alasan tidak ada keluarga yang mempunyai pendidikan tinggi karena tidak terlepas dari latar belakang masing-masing UKM terutama jika dilihat dari latar belakang pendidikan dimana sebagian besar hanya lulusan SD dan SMP ditambah dengan kurang pengalaman dalam melakukan pengelolaan usaha.Penelitian ini bertujuan 1). Untuk melihat Apakah ada perbedaan penerapan akuntansi dilihat dari kategori jumlah karyawan, omzet penjualan, jenis usaha, pengalaman usaha pemilik/manajer UKM, tingkat pendidikan pemilik/manajer UKM, dan jenis kelamin 2). Untuk melihat apakah penerapan akuntansi berpengaruh terhadap kinerja usaha UKM.Metode yang dipakai dalam penelitian ini yaitu pengambilan data secara langsung melalui wawancara dan penyebaran kuesioner terhadap sejumlah 52 responden dengan teknik pengambilan sampel menggunakan metode sampel acak sederhana.Pengujian hipotesis dilakukan dengan metode statistik analisisregresi berganda dengan menggunakan softwareSPSS (Statistical Package for the Social Sciences).Analisis data dengan menggunakan SPSS diperoleh hasil sebagai berikut: 1). Ada perbedaan penerapan akuntansi dilihat dari kategori jumlah karyawan, omzet penjualan, jenis usaha, pengalaman usaha pemilik/manajer UKM, tingkat pendidikan pemilik/manajer UKM, dan jenis kelamin, dengan persamaan; Penerapan = 40.308 + 14.979OMZ_B + (7.491)Didik_P + 6.091Didik_T. 2).Penerapan Akuntansi berpengaruh terhadap Kinerja Usaha UKM, dengan persamaan;Kinerja = 0.260 + (0.02)Penerapan.                       Kata kunci: usaha kecil menengah (UKM), penerapan akuntansi, kinerja
PERUBAHAN FASILITAS PERPUSTAKAAN TERHADAP MINAT BACA SISWA DIPULAU BUKU LIMAU Nugroho, Oktian Fajar; Sumitro, Dewi Sari; Barika, Barika
Jurnal Pengabdian Masyarakat AbdiMas Vol 5, No 3 (2019): Jurnal Pengabdian Masyarakat Abdimas
Publisher : Universitas Esa Unggul

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47007/abd.v5i3.2700

Abstract

AbstractBukuLimau Island is located in Bangka Belitung Provincewhich only have one kindergarten and elementary school. That area doesn’t have another school such as junior school level and above; because of the facilities in higher education levels after elementary school doesn’t exist effected interest’s students to continue to the next level due to the distance and costs that must be prepared to schools. In the other hand, the reading literacy of students becomes less especially the unavailability of a facilities in the school library. The method was used an individual approach carried out in groups into three parts (Edu-support team, motivation team, and counseling team). The activities found several results from three aspects: (1) Motivation Team, found the level of interest of students towards different learning; (2) The Counseling Team was formed a youth organization to organize the BukuLimauIsland community activities, such as competitions, routine recitation, mutual cooperation, etc.; (3) Edu-Support Team, improvement of 3 educational facilities, there were school library, village reading park, and public space. Keywords:buku limau island, library, reading literacy AbstrakDi Provinsi Bangka Belitung, tepatnya di Pulau Buku Limau hanya tersedia sarana pendidikan jenjang PAUD dan SD saja. Tidak adanya SMP, SMA; jenjang pendidikan lebih tinggi setelah sekolah dasar membuat siswa SD di Pulau Buku Limau banyak yang tidak memiliki minat untuk melanjutkan ke jenjang berikutnya dikarenakan jarak dan biaya yang harus di tempuh untuk ke sekolah-sekolah yang dituju. Oleh karena itu, minat baca siswa pun menjadi kurang terlebih tidak tersedianya sarana dan prasarana yang memadai pada perpustakaan sekolah. Metode yang digunakan adalah pendekatan secara individual yang dilaksanakan berkelompok menjadi tiga bagian (timedu-support, tim motivasi, dan tim bimbingan konseling). Ditemukan beberapa hasil dari tiga aspek: (1) Tim Motivasi, ditemukan tingkat minat siswa terhadap pembelajaran yang berbeda-beda; (2) Tim Konseling, membentuk organisasi remaja karang taruna guna menggerakkan kegiatan bermasyarakat Pulau Buku Limau, seperti lomba-lomba, pengajian rutin, gotong-royong, dan lain sebagainya; (3) Tim Edu-Support, perbaikan 3 sarana pendidikan yaitu perpustakaan sekolah, taman baca desa, dan lapangan serbaguna. Kata kunci:pulau buku limau, perpustakaan, literasi membaca
Kinerja Staf Tata Usaha Dalam Melayani Administrasi Guru di SMA Negeri 1 Lubuk Keliat Ogan Ilir Barika, Barika; Annur, Saipul; Hidayat, Hidayat
Jurnal Inovasi Pendidikan MH Thamrin Vol. 7 No. 2 (2023): Jurnal Inovasi Pendidikan MH Thamrin
Publisher : LPPM Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/jipmht.v7i2.1789

Abstract

Penelitian ini bertujuan untuk untuk menganalisis bagaimana kinerja staf tata usaha dalam melayani administrasi guru di SMA Negeri 1 Lubuk Keliat Ogan Ilir. Penelitian ini menggunakan jenis penelitian kuantitatif dengan menggunakan pendekatan deskriptif kuantitatif. Teknik pengambilan sampel menggunakan skala likert dengan jumlah sampel 20 guru. Pengumpulan data dilakukan dengan kuisioner atau angket. Hasil penelitian menunjukkan bahwa dari ke 5 indikator tersebut yang tergolong rendah sebanyak 25% (5 guru), yang tergolong sedang sebanyak 55% (11 guru), yang tergolong tinggi sebanyak 20% (4 guru) dan dapat disimpulkan bahwa yang paling dominan adalah kategori sedang yang mana dengan persentase 55% (11 guru).
Mapping the Regional Development Disparities in Western Indonesia: An Integrative Approach of Williamson Index and Klassen Typology Nopiah, Ririn; Barika, Barika; Septriani, Septriani
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 2 No. 4 (2024): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v2i4.356

Abstract

Disparities is one of the problems of economic development in developing countries. The Western Region of Indonesia tends to contribute to high economic growth but is accompanied by the problem of regional disparities which is also relatively high. Efforts to reduce regional disparities are aimed at accelerating equitable development. This study examines the development of inter-regional disparities mapping through the Klassen typology method, measuring disparities with the Williamson index in the Western Region of Indonesia in 2021-2023. The results show that most regions are still in the relatively underdeveloped and less developed category and the average regional disparities index is at moderate disparities, namely 0.465. This study provides suggestions to prioritize development based on regional equality, especially areas that are still underdeveloped.
Poverty Forecasting Analysis in Bengkulu Province in 2025-2027 Situngkir, Kartika Yuni Hartati; Barika, Barika
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12223

Abstract

Poverty remains a major challenge in Bengkulu Province, with a relatively high poverty rate compared to other provinces in Sumatra. This study aims to predict the poverty rate in Bengkulu Province using the Markov Chain approach for the period 2025-2027, based on historical data from 2015-2024 obtained from the Central Statistics Agency (BPS). Through the analysis of transition probabilities between poverty statuses using the Markov Chain approach, this study found that most districts/cities in Bengkulu Province showed a consistent downward trend in poverty, especially in areas such as South Bengkulu and Rejang Lebong. However, several areas, such as Central Bengkulu and Seluma, still experience quite high poverty rates, and are even predicted to increase in the coming years. This indicates that these areas require more attention in poverty alleviation policies. The results of this prediction are expected to be a reference for the government in formulating more effective poverty alleviation policies, with a focus on increasing access to education, health, and job creation. Thus, this study provides an important contribution to more targeted policy planning to reduce poverty levels in Bengkulu Province.
Wirausaha Abon Ikan Tuna : Peningkatan Pendapatan Disabilitas Kota Bengkulu Barika, Barika; Dewi Anggraini, Eka; Izharudin
Kreativasi : Journal of Community Empowerment Vol. 2 No. 1 (2023): Vol.2 No. 1, 2023 : Juni 2023
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v1i4.25129

Abstract

Tuna is a marine product that is mostly produced by fishermen in the city of Bengkulu at a relatively affordable price. The training activities for making shredded tuna business generally aim as a source of fulfilling nutrition, the nutrients contained in tuna fish are able to meet the nutritional needs of families in the disabled group. In addition to fulfilling family nutrition, the processing of shredded tuna produced will be able to become a source of income for people with disabilities. This community service activity is carried out using counseling methods and training in making shredded tuna. From the activities carried out it can be seen that the participants were enthusiastic to take part in the activities both in the delivery of material and practice from people with disabilities in Bengkulu City.
Analysis of Rural Poverty in Bengkulu Province Indonesia Barika, Barika; Gunawan, Romi; Zulyanto, Aan
International Journal of Economics (IJEC) Vol. 4 No. 1 (2025): January-June
Publisher : PT Inovasi Pratama Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55299/ijec.v4i1.1239

Abstract

This study examines poverty in the rural districts of Bengkulu Province. This study investigates how poverty in rural Bengkulu Province is affected by economic growth, village fund allocation, village development index, income distribution disparity, and duration of education. Panel data from 2018 to 2023, covering nine districts in the province, were used in this study. According to the study results, since 2018, village fund distribution and economic growth have been factors that have had a favorable impact on poverty in the rural districts of Bengkulu Province. The village development index, length of schooling, and economic disparity contribute to poverty in the rural districts of Bengkulu Province.
Online Shopping As Economic Digital Turnover: Household Determinant Analysis in Bengkulu Province Nopiah, Ririn; Barika, Barika; Apriyanti, Cikit
Socio-Economic and Humanistic Aspects for Township and Industry Vol. 3 No. 2 (2025): Socio-Economic and Humanistic Aspects for Township and Industry
Publisher : Tinta Emas Institute

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59535/sehati.v3i2.477

Abstract

Digital technological transformation impacts providing digital markets for consumers to make shopping easier through marketplaces. The rise of the marketplace plays a big role in driving digital disruption and changing consumer behavior toward purchasing goods and services in digital markets. This research aims to analyze the determinants of online shopping in Bengkulu Province at the household level. This research uses SUSENAS 2022 microdata with household analysis units in Bengkulu Province. The analytical method used is logit-probit regression analysis because the dependent variable is dummy. The research results show that marital status, gender, age, and online loans negatively and significantly affect individuals’ or households' opportunities for online shopping. In addition, productive age, education, employment status, number of households, and level of welfare positively and significantly influence the opportunities for individuals and households to online shopping. Meanwhile, a person's civil servant status does not have a significant influence. This research provides novelty in the form of a level of analysis carried out at the individual and household level through national socio-economic survey data (SUSENAS) for Bengkulu Province and the accuracy of using analytical methods.
ANALISIS INVESTASI DALAM PERTUMBUHAN EKONOMI DI INDONESIA Simangunsong, Nesha Amelia; Barika, Barika
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 1 (2025): Edisi Januari - April 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i1.4974

Abstract

Investasi adalah pendorong utama pertumbuhan ekonomi Indonesia. Terdapat dua bentuk investasi: investasi internasional dan investasi domestik. Penelitian ini akan menguji dampak investasi global, investasi lokal, dan pendapatan per kapita terhadap pertumbuhan ekonomi Indonesia. Penelitian ini merupakan analisis kuantitatif yang menggunakan data panel dari 33 provinsi di Indonesia antara tahun 2021 dan 2023. Pendekatan regresi data panel berganda digunakan untuk menguji studi ini. Temuan studi menunjukkan bahwa investasi asing, investasi lokal, dan pendapatan per kapita memiliki dampak yang substansial terhadap pertumbuhan ekonomi Indonesia.
THE IMPACT OF E-COMMERCE ON INDONESIA ECONOMIC GROWTH: INTERMEDIATION MODELS WITH FINANCIAL TECHNOLOGY CONSTRAINT Nopiah, Ririn; Ekaputri, Retno Agustina; Barika, Barika; Febriani, Ratu Eva
Jurnal REP (Riset Ekonomi Pembangunan) Vol. 9 No. 1 (2024): April 2024
Publisher : Universitas Tidar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31002/rep.v9i1.1216

Abstract

The COVID-19 pandemic triggered economic shocks that adversely affected the global economy. Economic growth contracted significantly. Restrictions on economic activity trigger people's shopping behavior to switch to non-cash and online systems. E-commerce, as one part of digital economic transformation, has experienced a significant increase which impacts the flow of dissemination of ideas, innovations, and information, thus encouraging economic growth. This study analyzes the Impact of e-commerce on economic growth in Indonesia during the COVID-19 pandemic using intermediation models and fixed effect analysis. The results show that e-commerce negatively and significantly impacts economic growth during 2019 and 2021. Because e-commerce stimulates economic growth in a country but needs to be supported by quality infrastructure, quality broadband internet, online security (cyber security), and digital payment systems (e-payment). The variables of online financing, efficiency of government spending, length of schooling, and number of tourists have a positive and significant effect. Meanwhile, the poverty rate and human development index have a negative and significant effect. In maximizing e-commerce activities in Indonesia, strong support and collaboration from the government, financial institutions, and the Ministry of Communication and information technology are needed.