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All Journal Aktiva : Jurnal Akuntansi dan Investasi Jurnal Ilmiah Akuntansi Manajemen Jurnal Akuntansi Universitas Muhammadiyah Kupang Jurnal Abdi Masyarakat Indonesia Al-Buhuts (e-journal)
Deanita Sari
Jurusan Akuntansi Universitas Muhammadiyah Kupang
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Public Health Other

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Journal : Al-Buhuts (e-journal)

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Pengaruh Pelatihan, Pendampingan, dan Pembinaan Pemerintah Kota Melalui Pusat Layanan Usaha Terpadu Koperasi Usaha Mikro Kecil Menengah (PLUT-KUMKM) Terhadap Peningkatan Pendapatan Umkm di Kota Kupang Desi Rahmiyanti; Deanita Sari
Al-Buhuts Vol. 18 No. 1 (2022): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v18i1.2366

Abstract

UMKM become independent businesses that can create jobs so that UMKM can contribute to the decline in the unemployment rate in an area. Providing government support to improve the quality and quantity of production with the aim of increasing MSME income, provided through support for improving human capital (Human Capital) or improving the quality of business actors. With the holding of Training, Assistance, and Guidance from the Kupang City Government through PLUT-KUMKM, it is hoped that the improvement of the quality of business actors can increase so that it affects the income of UMKM.  The data analysis techniques used are multiple linear regression and classical assumption tests. Analysis using the help of the SPSS version 25 program. The results of the simultaneous test showed that the variables of training, mentoring, coaching of the Kupang City Government had a positive effect on the income of UMKM. In terms of training, mentoring, coaching the Kupang City Government through PLUT-KUMKM has a significant effect on the income of UMKM.
Fenomena Ekonomi Indonesia Dimasa Pemilihan Umum Calon Presiden Tahun 2024 Sari, Deanita; Laila Surayya
Al-Buhuts Vol. 20 No. 1 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i1.4918

Abstract

The execution of the General Election for Presidential Candidates was expected to have a substantial impact on the country's economy, aiming to increase Indonesia's Gross Domestic Product. The election's effect extends beyond technical matters to fundamental aspects. The 2024 General Election process will be a crucial moment that will influence the state of the Indonesian economy. The research method used is qualitative research on phenomena. This research will focus on analyzing the economic implications of the election, using secondary data obtained from statistical sources available on the web (www.bps.go.id). The study will specifically look into the areas of economic equilibrium, labor costs, mining, manufacturing and construction, tourism, banking, insurance, and finance.  The initial findings indicate that these sectors experienced economic growth during the 2024 General Election for Presidential Candidates. However, prices, particularly the producer price index, witnessed a decrease. There was also an increase in the National Trade Price Index and Inflation, leading to economic weakness, especially in the areas of Transportation, International Trade, and the Balance of Payments. The research aims to provide insights into the economic phenomena associated with the election and its potential effects on Indonesia's Gross Domestic Product.
HAMBATAN UMKM DI KOTA KUPANG BELUM MENERAPKAN SAK EMKM Suryaningsi; Sari, Deanita
Al-Buhuts Vol. 20 No. 2 (2024): Al-Buhuts
Publisher : Institute Agama Islam Negeri (IAIN) Sultan Amai Gorontalo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30603/ab.v20i2.5648

Abstract

The purpose of this study is to determine what obstacles are faced or felt by MSME actors in using SAK EMKM. Based on the results of observations, most MSME actors in Kupang City still prepare financial reports without using SAK EMKM. This qualitative research uses qualitative methods with descriptive data collection methods, namely in-depth interviews and interactive observations. In addition, the data analysis method used is narrative analysis. The results of the research found several obstacles, namely that MSME actors did not know about accounting and what SAK EMKM was, lack of socialization carried out by the Cooperative and SME Service regarding accounting knowledge and SAK EMKM, MSME actors felt that accounting was very difficult, the human resources they had were inadequate and not competent, There is no time to make or present correct bookkeeping, MSMEs have difficulty and do not know who to contact to learn or help make good financial reports, MSMEs think that the simple bookkeeping that has been done is already included in the form of a financial report , and there is a perception that it is better to carry out bookkeeping or recording using a method that is simple and easier to understand while not affecting the sustainability of the business being run.
Co-Authors Abdullah, Amnatia R Dahlia Husen Desi Rahmiyanti Gayatri Nahdiyah Husen Ismail Ndondo Laila Surayya Puji Harto Surayya, Laila Suriati Seni Suryaningsi suryaningsih