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Journal : Jurnal Akuntansi Barelang

E-COMMERCE DAN PENGELOLAAN KEUANGAN TERHADAP LABA USAHA UMKM Fatimah, Siti; Muzakki, Kafidin
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9914

Abstract

This study examines the influence of e-commerce and financial management on MSME business profits, with a focus on Simple Wholesale Bag MSMEs in Pasuruan. In recent years, ecommerce has become one of the important pillars in the growth of MSMEs in Indonesia, especially after the COVID-19 pandemic. This study uses a qualitative method with in-depth interviews with MSME owners, to explore the strategies implemented and the challenges faced. The results show that the adoption of e-commerce has a positive impact on increasing sales and profits, despite the challenges in financial management. In addition, digital marketing strategies such as live streaming and attractive promotions are the key to success in attracting customers. This study concludes that a good understanding of e-commerce and the effective use of financial management can increase business profits and business sustainability of MSMEs.
IMPLEMENTASI SAK EMKM UNTUK PENINGKATAN LABA USAHA UMKM Haliza, Sabrina Ainur; Muzakki, Kafidin
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9922

Abstract

The purpose of this study was to determine the Implementation of Financial Accounting Standards for Micro, Small and Medium Entities (SAK EMKM) in preparing financial reports on Broiler Duck Farming MSMEs in order to help MSMEs in increasing business profits. This research uses a qualitative method with a descriptive approach, with data collection techniques including observation, documentation, literature and interviews with MSME owners. The results showed that butcher Duck MSMEs have implemented recording financial statements based on SAK EMKM, the reports prepared include profit and loss statements, statements of financial position and also notes to financial statements (CALK). With the application of SAK EMKM, business profits have increased from May to June 2024. The previous revenue of Rp 8,600,000 increased to Rp 10,200,000 while the operating profit increased from Rp 3,025,000 to Rp 4,530,000. This shows the successful implementation of improved financial management according to SAK EMKM, which is driven by more effective management of cost of goods sold and optimization of operational costs.
PENGARUH DIGITALISASI SISTEM AKUNTANSI (ACCURATE ONLINE) TERHADAP PENYUSUNAN LAPORAN KEUANGAN UMKM JAKET KULIT Faradisha, Fahreza Eka; Muzakki, Kafidin
JURNAL AKUNTANSI BARELANG Vol 9 No 2 (2025): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v9i2.9929

Abstract

This purpose of this research is to ascertain how the Ambon Leather Jacket UMKM financial performance may be enhanced by the digitization of the accounting system via the use of Accurate Online. The method applied in this study is descriptive qualitative using a case study approach. The results of the study indicate that there are no significant obstacles in the implementation of Accurate Online at the Ambon Leather Jacket UMKM. Accurate Online facilitates the company owner in monitoring the company's financial condition and controlling the results of the financial reports produced. Based on the data, this UMKM has a cash balance of IDR 12,934,250 after deducting several expenses, and petty cash of IDR 500,000. In addition, the existing inventory reaches IDR 4,825,000 consisting of unsold merchandise, so that the total assets recorded are IDR 18,259,250. The implementation of Accurate Online at the Ambon Leather Jacket UMKM has been successful and proven to make the preparation of its financial reports more organized, in accordance with the expected objectives of digitalizing the accounting system.