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All Journal UNEJ e-Proceeding Jurnal Ekonomi Pembangunan STIE Muhammadiyah Palopo Martabe : Jurnal Pengabdian Kepada Masyarakat ECONOMOS : Jurnal Ekonomi dan Bisnis Economos : Jurnal Ekonomi dan Bisnis Baktimu : Jurnal Pengabdian Kepada Masyarakat Baktimu : Jurnal Pengabdian Kepada Masyarakat
Arfianty
Universitas Muhammadiyah Parepare
Agriculture, Biological Sciences & Forestry Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Economos : Jurnal Ekonomi dan Bisnis

 1 
SISTEM ANGGARAN BERBASIS KINERJA PADA UNIVERSITAS MUHAMMADIYAH PAREPARE Fatimah; Hasdiana; Arfianty; Mulia Mustika
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 1 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (149.912 KB) | DOI: 10.31850/economos.v5i1.1711

Abstract

Performance-based budgeting emphasizes more on the utilization of available funds to achieve optimal results. Performance-based budgeting is oriented toward organizational output and is closely related to the vision, mission, and strategic plans of the organization, for example, the University Muhammadiyah of Parepare, so this study aims to determine the implementation of a performance-based budgeting system at the University of Muhammadiyah Parepare. The data collection techniques used in this research are interviews, documentation, and observation. Informants in this study were the Head of the Bureau and several exchequers of the University of Muhammadiyah Parepare. The data analysis technique in this study used descriptive qualitative analysis. The implementation of performance-based budgeting at the University of Muhammadiyah Parepare has been going quite well. However, in the implementation of its activities there are still obstacles, such as the budget that has been planned but has not been realized. This budget is not only based on what is spent, as is the case in the traditional budget system, but is also based on certain objectives/plans whose implementation needs to be prepared or supported by an adequate budget and the use of these costs must be efficient and effective. The implementation of performance-based budgeting at the University of Muhammadiyah Parepare consists of four indicators, namely the planning/budget preparation stage, the budget implementation stage, the reporting and budget evaluation stages
Preparation of Financial Statements Based on SAK EMKM In Small Micro Enterprises And Menengah (MSMEs) Fostered By The Department of Agriculture, Marine Affairs and Parepare City Fishery Sri Rezky Handayani; Arfianty Arfianty; Yadi Arodhiskara
Economos : Jurnal Ekonomi dan Bisnis Vol 5 No 2 (2022): ECONOMOS : Jurnal Ekonomi dan Bisnis
Publisher : Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Parepare

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (137.648 KB) | DOI: 10.31850/economos.v5i2.1812

Abstract

MSMEs are economic activities that play an important role in economic growth, maka if the MSME sector is disturbed then the national economy is also disturbed, As for the purpose ofthe study is 1). To find out the process of preparing financial reports for small and medium enterprises based on SAK EMKM on MSMEs "Coastal Tavern Group" Assisted by the Parepare City PKP Office. This research uses a qualitative type of research with a descriptive approach. The descriptive qualitative research used in this study is to describe and describe the Preparation of Financial Statements for Micro, Small and Medium Enterprises (MSMEs) based on Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in MSMEs "Coastal Tavern Groups" Assisted by the Parepare City PKP Office. The results of the study are 1). UMKM Kedai Pesisir Group does not have real or good financial recording reports because both employees and business owners do not understand about recording financial statements based on applicable Financial Accounting Standards, 2). UMKM Kedai Pesisir Group is known that the employees taken are housewives who do not have a job and do not understand about recording, lack of knowledge of the owner of the Coastal Tavern Group MSME regarding accounting standards in the preparation of financial statements. 3). MSME activities still focus on other activities as well as production and sales only, so the time to make financial reports is still very lacking.
Co-Authors Agustina, Nelly Agustinus Agustinus Asnita Virlayani Fatimah, Fatimah Hasdiana, Hasdiana IMRAN ROSADI Irwan Ladung, Fajar Mulia Mustika Mutmainnah Mutmainnah Nurwani Nurwani Rahman, Ali Wira Rezki Fajriawan Sahrul Sahrul Santi Selfy Maulidya Sri Rezky Handayani Yadi Arodhiskara, Yadi