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All Journal Abdi: Jurnal Pengabdian dan Pemberdayaan Masyarakat JASS (Journal of Accounting for Sustainable Society) Jurnal Buana Akuntansi Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah JURDIASRA
Ihsan Nasihin
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Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Medicine & Pharmacology Public Health Social Sciences Other

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Journal : Al-Kharaj: Jurnal Ekonomi, Keuangan

 1 
Analisis Kesiapan UMKM dalam Implementasikan SAK EMKM: Studi Kasus UMKM Mitra Alfamart di Karawang Resdita Fery Atikasuri; Rohma Septiawati; Ihsan Nasihin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 9 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i9.2638

Abstract

The development of MSMEs is very important for the progress of the Indonesian economy, however, MSMEs face several obstacles in their development, such as not having employees who are experts in their fields and lack of knowledge about how to make financial reporting in accordance with applicable standards (SAK EMKM). The purpose of this study is to determine whether Alfamart's partner MSMEs in Karawang are aware of the issuance of SAK EMKM, have adequate human resources, accrual basis accounting recording system, and whether they have adopted the concept of a business entity. Six business actors who work with Alfamart partners are the subjects of observation, interviews, and documentation in this study, which uses descriptive qualitative research methodology. The data analysis method developed by miles and huberman is data collection, data reduction, data presentation and conclusion drawing. Six different informants were used in source triagulation used for data validity testing. The results of the study state that the majority of business actors who work with alfamart partners are not ready to implement SAK EMKM. This is due to the lack of understanding in the accounting recording system in order to make financial records based on SAK EMKM and not knowing the issuance of SAK EMKM, not having adequate human resources, the accounting recording system applied is still on a cash basis not accrual basis and adopts the concept of a business entity.
Pengaruh Financial Teknologi, Pengelolaan Keuangan dan Modal Sosial Terhadap Kinerja UMKM di Sentral Grosir Cikarang (SGC) Nurjanah; Carolyn Lukita; Ihsan Nasihin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.3792

Abstract

The study aimed to analyse the impact of financial technology, financial management, and social capital on SME performance. Several factors influence SME performance, including internal funding and external factors. Issues to address include underutilisation of financial technology, ineffective financial management, and lack of utilisation of social capital. This quantitative study collected data via a questionnaire from 60 SME operators using purposive sampling. Data analysis employed multiple linear regression assisted by SPSS. Findings revealed that financial technology, financial management, and social capital positively influence SME performance. This is due to the effective utilisation of technological advancements in business operations significantly enhancing SME performance. Improved financial management enables SMEs to seek funds selectively and use them efficiently. Similarly, building social capital facilitates SME operators' adaptation to their business environment, thereby enhancing SME performance. Recommendations for future research include expanding the scope of study variables, and SMEs should maintain and enhance the factors of financial technology, financial management, and social capital influencing SME performance. With financial technology, SMEs can access financial services more easily, utilise financial management for better record-keeping and calculation, and build social capital to develop their businesses.
Pemanfaatan Sistem Informasi Akuntansi dalam Menunjang Pengendalian Internal Pemberian Kredit pada Bank Negara Indonesia Stefhany Angela Davit; Devi Astriani; Ihsan Nasihin
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 6 No. 11 (2024): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v6i11.4272

Abstract

The purpose of this research is to assess and understand how information systems are used to support internal control during the Bank Negara Indonesia (BNI) credit granting process. Accounting information systems (AIS) play an important role in ensuring the accuracy and reliability of financial data, thereby reducing the potential for errors and fraud. .The research method uses qualitative methods. Data collection was carried out through intensive interviews with management and related employees as well as examining internal documents. The analysis techniques used were data collection, data presentation, data reduction and drawing conclusions. The results show that the implementation of SIA at BNI has significantly increased the efficiency of internal control and the lending process while minimizing related risks. This improvement, despite several cases of non-performing loans (NPL), is in line with Mulyadi's internal control principles, which focus on a clear organizational structure , effective authority systems, and good operational practices.
Co-Authors Citra Puspa Permata Delfian Zaman Devi Astriani Ida Adhani Lilis Lasmini Lukita, Carolyn Muhammad Arya Lokamandala Muhtadin Mubin Natasia Alinsari Nurjanah P. Eko Prasetyo Resdita Fery Atikasuri Rissa Anandita Rohma Septiawati Shafa Humaira Stefhany Angela Davit Teddy Rustandy Winda Ningsih Windi Ariesti Anggraeni Zuliyati