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Pengetahuan Akuntansi Pelaku Usaha Mikro Kecil dan Menengah (UMKM) Terhadap Laporan Keuangan Siagian, Ade Onny; Indra, Natal
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : CV. Ridwan Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (292.037 KB) | DOI: 10.36418/syntax-literate.v4i12.825

Abstract

Mengetahui pelaku usaha mikro kecil dan menengah (UMKM) mengenai ekonomi memang sudah terbukti memberikan kontribusi bagi kemajuan Indonesia tercatat kontribusi UMKM terhadap PDB Indonesia,berdasarkan data badan pusat statistik produk domestic bruto(PDB) 2018 mencapai 20%, tetapi dibagian lain eksekutor skala inipun sedang banyak menemui persoalan, diantaranya ialah dalam mengatur keuangan, terutama dalam pemakaian pengetahuan akuntansi dalam penyusunan laporan keuangan. Persepsi pengelola dikira kokoh menjadi salah satu kunci persoalan tersebut. Penelitian ini bertujuan untuk mengetahui pengetahuan akuntansi pelaku usaha mikro kecil dan menengah (UMKM) terhadap laporan keuangan. Penelitian ini memakai metode penelitian kualitatif dan pendekatan interpretif. Analisis data yang digunakan adalah triangulasi data dengan pengumpulan data yang berasal dari interview, observasi, serta dokumentasi bagi informan kunci penelitian. Hasil analisis mengindikasikan bahwa pelaku usaha mikro di wilayah Krian serta Pasuruan sebetulnya telah membuat laporan keuangan atau catatan pembukuan meskipunpun terbilang sederhana, serta pengetahuan akuntansi yang mereka punya termasuk sederhana sesuai dengan taraf pendidikan mereka. Namun demikian para eksekutor usaha mikro kecil serta menengah (UMKM) masih dirasa kesulitan untuk membuat laporan keuangan mereka seperti yang seharusnya. Kata Kunci : Pengetahuan Akuntansi, Laporan Keuangan dan UMKM
Pengaruh Motivasi Kerja dan Kepuasan Kerja terhadap Kinerja Pegawai PT Fasen Creative Quality Wijaya, Ragil Sena; Siska, Elmira; Indra, Natal
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i3.296

Abstract

This study aims to determine how much influence work motivation and job satisfaction have on the performance of PT Fasen Creative Quality employees. The research method used is a quantitative method approach with data collection techniques using non-probability sampling with a total sample of 39 employees. Data collection using a questionnaire with a Likert scale unit. Data analysis techniques include validity test, reliability test, classic assumption test, multiple linear regression test, t test, and f test. The results of this study indicate that partially work motivation has a positive effect on employee performance, job satisfaction has a positive effect on employee performance. Simultaneously, motivation and job satisfaction have a positive and significant effect on employee performance
Pengaruh Perputaran Kas dan Perputaran Persedian terhadap Profitabilitas Perusahaan Manufaktur yang Terdaftar di BEI Nasution, Nur Halisa; Siska, Elmira; Indra, Natal
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i3.318

Abstract

This study aims to analyze the effect of cash turnover and inventory turnover on the level of profitability of food and beverage manufacturing companies listed on the IDX in 2019-2022. This research method uses a quantitative approach using company financial data during the specified research period. With the purposive sampling technique, the number of samples in this study was obtained as many as 31 companies. Data analysis techniques include descriptive statistical tests, classical assumption tests, multiple regression tests, hypothesis tests consisting of partial tests (t test) and simultaneous tests (F test), test the coefficient of determination. The data were processed using the SPSS version 22 program. The results showed that partially, cash turnover (CTR) had a positive and significant effect on company profitability. Then, inventory turnover (ITO) has a positive and significant effect on company profitability. Furthermore, simultaneously, both CTR and ITO have had a positive and significant effect on the profitability of food and beverage manufacturing companies listed on the IDX in 2019-2022. The practical implication of this research is that company management can use the findings of this research to optimize the management of their cash flow and inventory turnover, so as to increase the company's profitability.
Pengaruh Komunikasi dan Pengetahuan terhadap Kinerja Pegawai pada Dinas Perumahan dan Kawasan Permukiman Kabupaten Banyumas Potoru, Andreas Yoesbil Alison; Siska, Elmira; Indra, Natal
JURNAL MANAJEMEN DAN BISNIS EKONOMI Vol. 1 No. 3 (2023): July : JURNAL MANAJEMEN DAN BISNIS EKONOMI
Publisher : Institut Teknologi dan Bisnis (ITB) Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54066/jmbe-itb.v1i2.325

Abstract

This study aims to determine how much influence communication and work knowledge have on employee performance at the Department of Housing and Settlement Areas, Banyumas Regency. The research method used is a quantitative approach with sampling techniques using saturated jampel which is part of non-probability sampling with a total of 46 respondents. Collecting data using a questionnaire with a Likert scale. Data analysis techniques include validity test, reliability test, classical assumption test, multiple linear regression test, t test, and F test. The results of this study show that partially, communication has a positive influence on performance. Partially, knowledge has a positive and insignificant effect on performance. Simultaneously, communication and knowledge have no significant effect on performance
ANALISIS YANG MEMPENGARUHI KEPUTUSAN PEMBELIAN PRODUK LENOVO DI MASA PANDEMI Onny Siagian, Ade; Indra, Natal
Jurnal Ilmiah Manajemen dan Kewirausahaan Vol 2 No 1 (2023): Januari: Jurnal Ilmiah Manajemen dan Kewirausahaan
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimak.v2i1.882

Abstract

Meningkatnya permintaan terhadap produk laptop dimulai sejak diberlakukannya aturan Work From Home (WFH) selama pandemi. Merek merupakan salah satu atribut penting yang berperan dalam pengambilan keputusan pembelian suatu produk. Dengan demikian penelitian ini bertujuan untuk menganalisis dan mengetahui pengaruh kesadaran merek, asosiasi merek, persepsi kualitas, dan loyalitas merek terhadap keputusan pembelian produk laptop Lenovo. Sebanyak 100 responden yang merupakan pembeli atau pengguna produk laptop Lenovo di wilayah provinsi DKI Jakarta berperan sebagai sampel dalam penelitian ini. Penelitian ini menggunakan pendekatan kuantitatif dan diolah dengan menggunakan smartPLS. Adapun hasil penelitian menunjukan uji t kesadaran merek (X1) thitung = 1.788 > ttabel = 1.661, asosiasi merek (X2) thitung = 1.457 < ttabel = 1.661, persepsi kualitas (X3) thitung = 0.379 < ttabel = 1.661, loyalitas merek (X4) thitung = 1.441 < ttabel = 1.661, dan Fhitung = 26 > Ftabel = 2.0049. Kesimpulannya adalah kesadaran merek (X1), asosiasi merek (X2), perespsi kualitas (X3), dan loyalitas merek (X4) secara bersama-sama berpengaruh terhadap keputusan pembelian produk laptop Lenovo.
The Effect of Digital Marketing and Brand Awareness on Decisions to Purchase Internet Service Provider Products Putra, Dian Berliansyah; Revita, Maria Lapriska Dian Ela; Aryadi, Heri; Indra, Natal
INTERACTION: Jurnal Pendidikan Bahasa Vol 10 No 2 (2023): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v10i2.5490

Abstract

In today's generation, increasing technological advances have made developments in marketing strategies have evolved into the era of digitalization. One of the companies that has the largest telecommunication network system in Indonesia, namely PT Nugraha Utama Teknologi, focuses on its marketing strategy through social media on PT Nugraha Utama Teknologi. The purpose of this study is to determine whether digital marketing and brand awareness have a significant effect on purchasing decisions partially and determine whether digital marketing and brand awareness have a significant effect on purchasing decisions simultaneously. The research design is survey research using quantitative methods. The sampling technique used in this study was accidental sampling with a sample of 100 people. The results of this study indicate that the first digital marketing variable has a partially significant effect on purchasing decisions. Second, the brand awareness variable has a significant effect on purchasing decisions partially. Third, digital marketing and brand awareness variables have a significant effect on purchasing decisions simultaneously.
ANALISIS PENGARUH FAKTOR FUNDAMENTAL DAN RISIKO SISTEMATIS TERHADAP HARGA SAHAM, STUDI BANK UMUM YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2010-2019 Siagian, Ade Onny; Indra, Natal
MANABIS: Jurnal Manajemen dan Bisnis Vol. 1 No. 2 (2022): Juni 2022
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (590.219 KB) | DOI: 10.54259/manabis.v1i2.924

Abstract

This study aims to determine the effect of fundamental factors and systematic risk on stock prices with the object of commercial banks listed on the Indonesia Stock Exchange in 2010-2019. Fundamental factors are measured using DER, EPS, PBV and PER. Meanwhile, systematic risk is measured using stock beta. The results of the study found that the independent variables, namely DER, EPS, PBV, PER and systematic risk have a simultaneous effect on stock prices. Partially, DER has a significant negative effect on stock prices, EPS has a significant positive effect on stock prices, and PBV has a significant positive effect on stock prices. Meanwhile, PER and systematic risk have no effect on stock prices.
ANALYSIS OF FINANCIAL DISTRESS AND BANKRUPTCY OF PT GARUDA INDONESIA TBK Hadi Sucipto, Rakhmat; Daniel, Daniel; Sumantri, Fazhar; Indra, Natal
JURNAL EKBIS Vol 25 No 1 (2024): EKBIS (Jurnal Analisis, Prediksi dan Informasi
Publisher : Universitas Islam Lamongan

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

Abstract

The research uses five bankruptcy prediction models, namely Altman, Springate, Grover, Zmijewski, and Ohlson. The research complements this with an independent samples t-test. The results of the analysis prove that the company is experiencing financial distress. Accuracy tests show that the Zmijewski method produces the highest accuracy rate of 80%, followed by Springate (60%), Grover (60%), Altman (50%), and Ohlson (40%). Based on the independent sample t-test, there are significant differences between the Altman and Springate, Altman and Zmijewski, Altman and Ohlson, Springate and Zmijewski, Springate and Ohlson, Grover and Zmijewski, and Grover and Ohlson methods, but there is no real difference between the Altman and Grover, Springate and Grover, and Zmijewski and Ohlson.
Pemetaan Usaha Mikro Kecil Menengah (UMKM) Melalui Pendekatan Sistem Managemen Perencanaan Strategis Wahyudi, Endang; Baidawi, Taufik; Haryanto, Haryanto; Indra, Natal
IJCIT (Indonesian Journal on Computer and Information Technology) Vol 9, No 2 (2024): November 2024
Publisher : LPPM Universitas Bina Sarana Informatika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31294/ijcit.v9i2.24297

Abstract

Pemetaan usaha mikro kecil menengah (UMKM) melalui pendekatan sistem manajemen perencanaan strategis menggunakan pendekatan metode kualitatif dan PEST Analisis untuk melakukan pemetaan UMKM. Keberhasilan bertahan saat covid-19 membuat UMKM memiliki peran yang cukup baik dalam penyerapan tenaga kerja, contohnya karyawan maskapai penerbangan setelah purna kerja atau pensiun dini membuka usaha pempek. Data dikumpulkan melalui survei dan wawancara dengan pemilik UMKM serta melalui analisis dokumen terkait UMKM. Hasil penelitian ini menunjukkan bahwa pendekatan sistem manajemen perencanaan strategis dapat digunakan untuk memetakan UMKM. Dalam pemetaan ini, ditemukan berbagai faktor yang mempengaruhi keberhasilan UMKM, seperti faktor internal (misalnya, keunggulan produk, manajemen keuangan) dan faktor eksternal (misalnya, persaingan pasar, kebijakan pemerintah). Selain itu, pemetaan ini juga mengidentifikasi peluang dan tantangan yang dihadapi oleh UMKM dalam mengembangkan bisnis mereka. Penelitian ini memberikan kontribusi dalam pemahaman tentang pentingnya sistem manajemen perencanaan strategis dalam memetakan UMKM. Hasil penelitian ini dapat digunakan sebagai dasar untuk pengembangan strategi bisnis yang lebih efektif dan berkelanjutan bagi UMKM. Selain itu, pemetaan ini juga dapat membantu pemerintah dan stakeholder terkait dalam merancang kebijakan dan program yang mendukung pertumbuhan dan perkembangan UMKM. Mapping of micro, small, and medium enterprises (MSMEs) through a strategic planning management system approach using qualitative methods and PEST analysis to conduct MSME mapping. The success of surviving during COVID-19 has given MSMEs a significant role in absorbing the workforce, for example, airline employees who, after retirement or early retirement, start a pempek business. Data was collected through surveys and interviews with MSME owners as well as through the analysis of documents related to MSMEs. The results of this study indicate that a strategic planning management system approach can be used to map MSMEs. In this mapping, various factors influencing the success of MSMEs were found, such as internal factors (e.g., product excellence, financial management) and external factors. (such as, market competitives, policy of goverment). In addition, this mapping also identifies the opportunities and challenges faced by SMEs in developing their businesses. This research contributes to the understanding of the importance of strategic planning management systems in mapping SMEs. The results of this study can be used as a basis for developing more effective and sustainable business strategies for SMEs. Additionally, this mapping can also assist the government and related stakeholders in designing policies and programs that support the growth and development of SMEs
The Effect of Price on the Decision to Purchase Ethiopian Airlines Tickets at PT Aviaventura Aero Agency Jakarta Saputri, Rasyiqah Zatalini; Putra, Dian Berliansyah; Aryadi, Heri; Indra, Natal
INTERACTION: Jurnal Pendidikan Bahasa Vol 11 No 2 (2024): INTERACTION: Jurnal Pendidikan Bahasa
Publisher : Universitas Pendidikan Muhammadiyah (UNIMUDA) Sorong

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36232/jurnalpendidikanbahasa.v11i2.7131

Abstract

Ethiopian Airlines is one of the airlines in PT Aviaventura Aero Agensi Jakarta. With increasing competition in the aviation industry, determining the right price is one of the key factors in attracting consumers. This study aims to determine the effect of price on purchasing decisions for Ethiopian Airlines tickets at PT Aviaventura Aero Agensi Jakarta. The research method used is quantitative descriptive analysis using primary data in the form of questionnaires. The population in this study were customers of PT Aviaventura Aero Agensi Jakarta. While the sample used was random sampling with a total of 50 respondents. Based on the results of the study, it can be concluded that price influences purchasing decisions by 66.7% while the remaining 33.3% is influenced by other factors. And the results of the regression equation test can be obtained Y = 2.825 + 0.896X which means that if the quality-of-service increases by 1 (one) value, there will be an additional reduction in purchasing decisions of 0.896.