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Miki Indika
Program Studi Akuntansi, Fakultas Ekonomi, Universitas Musi Rawas
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Analisis Kelayakan Usaha Pendirian Badan Usaha Milik Daerah (BUMD) Perseroda Muratara Energi dan Muratara Agro di Kabupaten Musi Rawas Utara. Yayuk Marliza; Miki Indika; Anggia Syafitri; Kusnadi Yudha Wiguna; Subianto Subianto; Ryan Octavianie; Herawati Herawati
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 1 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i1.3291

Abstract

The purpose of study was to conduct a business feasibility analysis for Perseroda Muratara Energi and Muratara Argo, north Musi Rawas Regency, South Sumatra Province. Types and sources od data related to this analysis are primary data and secondary data. Secondary data ttaken comes from thhe Regional Goverment and relevant and accountable agencies or stakeholders from laws and regulations, literature books, journals, financial data and other relevant sources. In additions to secondary data, primary data is used to verify and validate data from interviews and focus group disscussion activities so that the data obtained is more compelete and acurate. The data that has been collected isannalyzed using descriptive qualitative methods and with quantitative and qualitative approaches so that the data can be analyzed hlistically. Based on the results of an analysis of business feasibility and regional potential for the establisthment of a Regional Owned Enterprise in Musi regency, North Musi Rawas Regency in 2020, it can be concluded that from a business feasibility perspective: 1) Economic Feasibility Aspects, 2) Market and Marketing feasibility Aspects, 3) Feasibility Aspects Financial, 4) Social and Environmental Cultural Feasibility Aspects, 5) Other aspects consisting can be declaredd very feasible for the establishment of Regional owned Enterprises Perseroda Muratara energi and Muratara Agro North Musi Rawas Regency. In terms of regional potential of North musi Rawas Regency it can be concluded that: (1) Agriculture sector, forestry and fishery, and sector (2) mining and quarrying have the potential to be improved and develoved in the establishment of Regional Owned Enterprises Perseroda Muratara Energi and Muratara aggro Musi Regency north Swamp.
Upaya Pemberdayaan Usaha Mikro Kecil Menengah (UMKM) Dalam Mengatasi Kemiskinan di Kecamatan Tugumulyo Kabupaten Musi Rawas Miki Indika; Yayuk Marliza
MBIA Vol 18 No 3 (2019)
Publisher : Direktorat Riset dan Pengabdian kepada Masyarakat Universitas Bina Darma

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (461.187 KB) | DOI: 10.33557/mbia.v18i3.598

Abstract

Masalah kemiskinan merupakan masalah yang rumit yang dihadapi oleh semua negara termasuk Indonesia dan yang menjadi kendalanya adalah dalam pemanfaatan sumber daya secara optimal. Di Kabupaten Musi Rawas kemiskinan juga merupakan salah satu persoalan yang dihadapi dalam keberhasilan pembangunan. Penelitian ini bertujuan mengetahui peranan Usaha Mikro Kecil Menengah dalam mengatasi kemiskinan di Kecamatan Tugumulyo kabupaten Musi Rawas. Dalam penelitian ini digunakan metode kualitatif agar diketahui peranan UMKM dalam mengatasi kemiskinan serta pendekatan yang akan dilakukan agar tercipta sinergi antara UMKM dan masyarakat dalam upaya pengentasan kemiskinan. Permasalahan dalam pemberdayaan UMKM di kecamatan Tugumulyo ini adalah masalah kekurangan modal, namun UMKM enggan untuk datang ke bank khususnya karena terkait oleh banyaknya persyaratan yang diperlukan untuk memperoleh fasilitasi kredit dari perbankan. Sebaliknya sering lembaga keuangan menghadapi masalah bagaimana memasarkan “modal” yang dihimpun dari masyarakat tersebut agar dapat tersalur kepada pengusaha UMKM dengan aman. Upaya pemberdayaan UMKM dalam rangka mengatasi kemiskinan di kecamatan Tugumulyo yaitu melalui pengembangan secara internal dari pengelola UMKM yaitu pengadaan permodalan, inovasi hasil produk dan perluasan jaringan. Selain itu juga didukung oleh pengembangan secara eksternal dari pihak pemerintah yaitu pengadaan pelatihan dan pembinaan serta perluasan pemasaran produk dengan pendampingan dari Dinas Koperasi dan UKM Kabupaten Musi Rawas. Sebagai sektor utama penyerapan tenaga kerja, kemajuan UMKM akan memberikan dampak yang signifikan bagi peningkatan kesejahteraan masyarakat yang terlibat di dalamnya, sehingga jumlah penduduk miskin akan menurun. Kata Kunci : Pemberdayaan Usaha Mikro Kecil dan Menengah, Kemiskinan
Tinjauan Atas Perlakuan Akuntansi Aset Tetap Berdasarkan PSAK Nomor 16 Pada Yayasan Karunia Insani Kabupaten Musi Rawas Miki Indika; Suharto; Yayuk Marliza; Rian Oktavianie; Guwito Manalu
Jurnal Ilmiah Ekonomi Global Masa Kini Vol. 14 No. 2 (2023): Vol 14, No 2
Publisher : Universitas Indo Global Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36982/jiegmk.v14i2.3442

Abstract

The formulation of the problem in this study is how to treat fixed assets accounting based on PSAK No. 16 on the IPWL of the Karunian Insani Foundation, Musi Rawas Regency. The purpose of this study is to apply fixed asset accounting records based on PSAK No. 16 on the IPWL of the Karunia Insani Foundation, Musi Rawas Regency. This research includes qualitative research. The data used are primary data and secondary data obtained from the research object. The data analysis technique used is descriptive analysis. Data analysis used is qualitative analysis. Data collection methods used are observation, interviews and analysis of related documents. The results of the study are that fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are classified based on their nature and use. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are measured using the cost model method. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are recognized if they provide future economic benefits. Fixed assets at IPWL Yayasan Karunia Insani Musi Rawas Regency are depreciated using the straight-line method. The recognition of fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, is terminated if the foundation disposes of its fixed assets, such as selling, renting or donating its fixed assets. Fixed assets in the IPWL of the Karunia Insani Foundation, Musi Rawas Regency, are disclosed in the balance sheet report at the end of the period.
Pengaruh Dana Desa Dan Alokasi Dana Desa Terhadap Belanja Desa Di Pemerintah Desa Rantau Kadam Kecamatan Karang Dapo Kabupaten Musi Rawas Utara Miki Indika; Yayuk Marliza; Aulia Marisa
Jurnal Sistem Informasi, Akuntansi dan Manajemen Vol. 2 No. 1 (2022): Sintama: Jurnal Sistem Informasi, Akuntansi dan Manajemen (Januari 2022)
Publisher : Asosiasi Dosen Akuntansi Indonesia

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

Abstract

Desa secara parsial dan simultan berpengaruh terhadap Belanja Desa Di Pemerintah Desa Rantau Kadam Kecamatan Karang Dapo Kabupaten Musi Rawas Utara.Penelitian ini termasuk penelitian kuantitatif. operasional variabel penelitian ini adalahDana Desa (X1), Alokasi Dana Desa (X2) dan Belanja Desa (Y) Teknik analisa dengan regresi linier berganda dengan program SPSS. Hasil penelitian menunjukkanDana Desa berpengaruh terhadap Belanja Desa, hal tersebut ditunjukkan dengan nilai thitung> ttabel yaitu 13,046 > 2,920 dengan nilai signifikan sebesar 0,006 < 0,05 yang berarti Ho ditolak dan Ha (hipotesis alternative) diterima. Alokasi Dana Desa berpengaruh signifikah terhadap Belanja Desa. Hal tersebut dapat ditunjukkan pada nilai hasilnya menunjukkan bahwa nilai t hitung> t tabel yaitu 13,046 > 2,920 dengan nilai signifikan sebesar 0,006 < 0,05 yang berarti Ho ditolak dan Ha (hipotesis alternative) diterima. Berdasarkan hasil regerasi secara simultan (uji F) menunjukkan bahwa Dana Desa (X1) dan Alokasi Dana Desa (X2) secara serentak atau bersama-sama berpengaruh terhadap Belanja Desa. Hasil perhitungan uji F diperoleh Fhitung> Ftabel yaitu 216,718 > 19,00 dengan nilai signifikan sebesar 0,005 < 0,05, sehingga dapat disimpulkan bahwa Ha ditetima (Hipotesis alternative diterima). Hasil uji koefisien determinasi (R2), dimana Nilai dari koefisien determinan Adjusted R Square (R2) pada penelitian ini adalah sebesar 0,991 atau 99,1%. Artinya kemampuan variabel independen yang terdiri dari Dana Desa dan Alokasi Dana Desa dapat menjelaskan variabel dependen Belanja Desa sebesar 99,1% sedangkan sisanya sebesar 0,9% dipengaruhi oleh faktor-faktor lain yang tidak dimasukkan dalam model regresi. The aim of this study is to see whether village budget and it’s allocation partially and simultaneously affect village expenditure in Rantau Kadam village government, Karang Dapo district North Musi Rawas regency. This is quantitative study through village budget (x1),village budget allocation (x2) and village expenditure (Y). Analyzing data technique of this study is double linear regression and SPSS program. The result of this study showed that village budget gave significant effect toward village expenditure with tcount> ttable namely 13,046 > 2,920 by significant value 0,006 < 0,05 by means Ho was rejected and Ha was accepted. Based on double linear regression(f-test) showed that village budget (X1) and it’s allocation (X2) simultaneously gave the significant effect to village expenditure as the result of F-test, it was obtained Fcount> Ftable namely 216,718>19,00 by significant value is 0,005 < 0,05, thus Ha was accepted and Ho was rejected. Cooficient determination test (R2) showed 0,991 or 99,1 percent which means independent variable consisted of village budget and it’s allocation influenced dependent variable (village expenditure) reached 99,1 percent,while 0,9 percent was influenced by other factors.
Co-Authors ABDIKA JAYA Anggia Syafitri Aulia Marisa Guwito Manalu Hanzila Hanzila Hengki Febriansa Herawati Herawati Ismi Talia Kusnadi Yudha Wiguna Miftahul Janah Muhammad Rezeki Ninik Afrianti Novi Septianah Reniati Topiah Rian Oktavianie Ryan Octavianie Subianto Subianto Suharto Suharto Patih Suharto Suharto Yayuk Marliza Yayuk Marliza