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AKUNTANSI BATIK SHIBORI BERBASIS SAK-ETAP SEBAGAI UPAYA AKSES PERMODALAN Ida Nur Aeni; Amir Mahmud; Nurdian Susilowati; Nurfasikha Nurfasikha
RESWARA: Jurnal Pengabdian Kepada Masyarakat Vol 4, No 1 (2023)
Publisher : Universitas Dharmawangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46576/rjpkm.v4i1.2368

Abstract

Usaha Mikro Kecil Menengah (UMKM) merupakan sektor bisnis yang memiliki peran strategis dalam menyumbang perekonomian sebuah negara. Salah satu potensi desa yang berbasis UMKM di Desa Kenteng adalah batik shibori. Dalam hal akses permodalan, batik shibori sudah melakukan penyusunan laporan keuangan, tetapi masih bersifat manual dan sederhana. Laporan keuangan yang dibuat pun juga belum sesuai dengan standar penyusunan laporan keuangan bagi UMKM. Tujuan pengabdian ini untuk membuat laporan keuangan batik shibori sesuai dengan Standar Akuntansi Keuangan Tanpa Akuntabilias Publik (SAK-ETAP) agar laporan dapat dipertanggungjawabkan dan akuntabel. Metode pengabdian yang dilakukan berupa pelatihan dalam bentuk sosialisasi dan pendampingan penyusunan laporan keuangan berbasis SAK-ETAP. Melalui pengabdian ini, pengurus UMKM batik shibori mampu menyusun laporan keuangan UMKM berbasis SAK-ETAP secara real time yang nantinya bisa digunakan untuk pengajuan akses permodalan pada pihak eksternal
Impression of Scarcity Messages on Impulse Buying in E-commerce: Experimental Study: English Ida Nur Aeni; Imas Nurani Islami; Ratieh Widhiastuti; Eva Nur Halimah
International Journal of Economics, Business and Innovation Research Vol. 4 No. 02 (2025): International Journal of Economics, Business and Innovation Research( IJEBIR)
Publisher : Cita konsultindo

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Abstract

This research aims to determine whether there are differences in the influence of low and high levels of scarcity messages on impulsive buying mediated by perceived arousal and to examine the effect of the moderating role of financial literacy on the influence of perceived arousal on impulsive buying. The method used in this research is an experimental research method with a factorial research design of 2 (limited-quantity scarcity: high vs low) x 2 (limited-time scarcity: high vs low), the sample in this study was 82 participants. The research results show that there is no difference in perceived arousal when faced with a message of scarcity, however, perceived arousal can encourage consumers to make impulsive purchases and financial literacy is not able to moderate the relationship between perceived arousal and impulsive purchases. This research implies that consumers need to increase self-control so as not to be led by arousal emotions when making purchasing decisions.
The Role of Auditor Reputation as a Moderator of the Effect of Tax Aggressiveness and Public Ownership on Auditor switching Decisions Fitria, Salsabiela Nur; Ida Nur Aeni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i1.1304

Abstract

Purpose: This study aims to examine tax aggressiveness and public ownership on auditor switching with auditor reputation as a moderating variable. Research Design and Methodology: The sampling technique used was purposive sampling and obtained 41 companies with a research period of 4 years so that the final amount obtained was 101 sample data. The analysis method uses logistic regression with the help of SPSS software. Findings and Discussion: The results showed that tax aggressiveness has a significant effect on auditor switching while public ownership has no significant effect on auditor switching. Auditor reputation strengthens the influence of tax aggressiveness and public ownership on auditor switching. Implications: This study contributes to the literature on auditor switching and provides practical implications for management, investors, and regulators in understanding the dynamics of auditor switching.