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All Journal Monex: Journal of Accounting Research Jurnal Riset Terapan Akuntansi Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences
Fitri Amaliyah
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Religion Arts Humanities Economics, Econometrics & Finance Social Sciences

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Analisis Pemetaan Industri Kreatif Sektor Kerajinan Sebagai Strategi Pengembangan Ekonomi Kabupaten Pemalang Febriyanti Nur Izzati; Hetika Hetika; Fitri Amaliyah
JURNAL RISET TERAPAN AKUNTANSI Vol. 4 No. 2 (2020): JURNAL RISET TERAPAN AKUNTANSI
Publisher : JURNAL RISET TERAPAN AKUNTANSI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5281/zenodo.4275341

Abstract

TheCreative economies have been developed in various countries and show significant positive results, including employment and additional regional income. The development of the handicraft industry is part of the industrialization process that is broad-minded and has an important contribution to the development of the regional economy. Methods of collecting the data used in this research were interviews, observation, and literature study. Data analysis methods used in this research were SWOT (strengths, weaknesses, opportunities, threats) analysis and SWOT matrix. The results of the study of mapping the creative industry of the craft sector conducted in Pemalang Regency based on the SWOT Analysis when viewed from the calculation of internal strategy factors the total strengths and weaknesses of 2.973 while the external strategy factors total opportunities and threats of 2.78. This shows that the creative industry of the handicraft sector in Pemalang Regency has good strengths and opportunities from the weaknesses and threats that occur. So that if they are able to make the best use of the opportunities, they can increase the regional economic income of Pemalang Regency. Based on the SWOT matrix, a suitable strategy is used in the creative industries of the craft sector, namely the SO strategy, which is to use strength in exploiting opportunities.
Village Fund Management in Democratic Governance Perspective (Case Study of Tlagasana Village, Watukumpul District, Pemalang Regency) Hesti Widianti; Andri Widianto; Fitri Amaliyah
Budapest International Research and Critics Institute (BIRCI-Journal): Humanities and Social Sciences Vol 4, No 4 (2021): Budapest International Research and Critics Institute November
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/birci.v4i4.3348

Abstract

The policy formulation carried out by the Government in the current reform era is very different from the policy formulation process in the New Order era. Currently, society demands a change in the policy formulation system. The formulation of a good public policy must be based on good and democratic governance. The concept of democratic governance has the meaning of public power or in other words, is a form of government where the public are the holders of the highest power; this concept is used as an institutional framework to strengthen village autonomy. However, the reality is that good governance practices in Indonesia are still not maximized with more village fund practices that have not been directed to the public. The purpose of this study is to understand the form and practice of managing village funds and good governance in the process of managing village funds which will be seen from the process of transparency, accountability, and participation. Data collection techniques using observation and interviews. This study uses a qualitative descriptive with a phenomenological approach to describe the application of good governance in managing village funds. The data analysis method used was data reduction, data display, and conclusion verification. The researcher found that the implementation of village fund management in Tlagasana Village was normatively appropriate and quite good, although there were still some weaknesses in its application in the field and the policy implications were not maximized. This study can be used to evaluate good governance implementation, particularly in village government organizations and the administration of village funds.
Persepsi Akuntansi Pengelola Usaha Apotek Hetika Hetika; Fitri Amaliyah
Monex: Journal of Accounting Research Vol 11, No 2 (2022)
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik Harapan Bersama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30591/monex.v11i2.3519

Abstract

Abstract Informasi akuntansi merupakan salah satu aspek penting yang menentukan keberhasilan usaha, termasuk bagi usaha mikro, kecil dan menengah (UMKM). Bidang usaha UMKM secara umum dibagi menjadi tiga jenis, yaitu UMKM yang bergerak di bidang jasa, dagang dan manufaktur. Apotek merupakan salah satu usaha yang bergerak di bidang perdagangan. Usaha Apotek memiliki karakter khusus dibandingkan dengan usaha dagang lainnya yaitu harus mampu mencatat obat resep, data dokter dan pelanggan. Persediaan barang dagang usaha Apotek berupa obat-obatan yang memiliki karakter berbeda dibandingkan dengan persediaan barang dagang usaha dagang pada umumnya. Sistem akuntansi manual terbukti tidak efektif dan efisien jika diterapkan pada usaha Apotek. Tujuan penelitian ini adalah untuk mengidentifikasi perspektif akuntansi pengelola Apotek di Kota Tegal. Metode pengumpulan data dalam penelitian ini mengggunakan metode observasi dengan kuesioner dan wawancara langsung dengan responden. Penelitian ini menggunakan teknik analisis deskriptif untuk mengetahui perspektif akuntansi pengelola Apotek. Hasil penelitian menunjukkan bahwa pengelola usaha Apotek di kota Tegal belum memahami dan memanfaatkan informasi akuntansi sebagai dasar pengambilan keputusan keuangan usaha. Pengelola usaha Apotek di Kota Tegal belum dapat memberikan masukan secara rinci terkait system informasi pengelolaan keuangan seperti apa yang dibutuhkan karena keterbatasan pengetahuan dan pemahaman akuntansi.
Co-Authors Andri Widianto Febriyanti Nur Izzati Hesti Widianti Hetika Hetika