Garuda - Garba Rujukan Digital

Evaluasi atas Perancangan Sistem Informasi Akuntansi Penjualan Kredit pada Usaha Kecil Yu Anita Nila Vandarita; Sri Dwi Estiningrum
Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Vol. 5 No. 3 (2022): Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen
Publisher : Jurusan Akuntansi Politeknik Negeri Malang

This applied study aims to design and evaluate the testing of the computer-based accounting information system design at UD. Sampun Mapan. The study uses a qualitative descriptive approach, starting from collecting all data related to credit sales, data is presented in a flowchart, designing a credit sales system using Microsoft Access with the MySQL programming language and system testing. The result of this study are design of the accounting system database, testing the computer base system and the obstacles found during system testing were a lack of human resource skills, funds, and a computer system that was not needed. AbstrakPenelitian terapan ini bertujuan untuk merancang dan mengevaluasi pengujian perancangan sistem imformasi akuntansi basis komputer pada UD. Sampun Mapan. Penelitian menggunakan pendekatan deskriptif kualitatif, dimulai dari pengumpulan semua data yang berkaitan dengan penjualan kredit, kemudian data disajikan dalam bentuk flowchart, merancang sistem penjualan kredit menggunakan Microsoft Access dengan bahasa pemrograman MySQL dan tahapan terakhir pengujian sistem. Hasil penelitian berupa rancangan basis data sistem akuntansi, pengujian sistem basis komputer dan beberapa kendala yang ditemukan saat pengujian sistem berupa kurangnya keterampilan sumber daya manusia, kurangnya dana, dan sistem komputer yang kurang dibutuhkan.

Implementasi SAK EMKM Dalam Penyusunan Laporan Keuangan Studi Kasus pada Toko Gloria di Tulungagung Siti Azizjah; Sri Dwi Estiningrum
Journal Of Business, Finance, and Economics (JBFE) Vol 3, No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4179

The preparation of financial statements has an important significance for a company, because it serves as an instrument to evaluate the financial condition and performance of the company as a whole. Toko Gloria, as a medium-sized business in the field of trade in groceries and beverages that are not prohibited, also needs to prepare financial reports in accordance with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This is important so that the owner can obtain accurate information about the condition of the company. The purpose of this study is to investigate the preparation of financial statements based on SAK EMKM at Gloria stores in Tulungagung. This research is a case study using qualitative data and qualitative data analysis techniques. Several stages in the preparation of financial statements include designing codes and account names, making a list of fixed assets, preparing an initial trial balance, collecting transaction records, recording transactions in a special journal, posting to a ledger, preparing a trial balance, making adjusting journals, preparing a work balance. , preparation of financial reports, preparation of closing journal entries, and preparation of a trial balance after closing. The results of the study show that Gloria's shop does not compile complete financial reports. After using SAK EMKM, it is known that the Gloria store has an asset value of IDR 934,137,913.67, a liability value of IDR 372,512,000.00, an equity value of IDR 561,625,913.67, and a net profit of IDR 41,384. 190.00

PERAN PEMERINTAH DESA DALAM PENGELOLAAN DANA DESA MENURUT PERSPEKTIF SYARIAH PADA DESA RINGINPITU KABUPATEN TULUNGAGUNG erika Indah Sastiya Putri; Sri Dwi Estiningrum
Jurnal Akuntansi dan Keuangan Syariah - ALIANSI Vol. 5 No. 2 (2022): Jurnal Akuntansi Dan Keuangan Syariah: ALIANSI
Publisher : Akuntansi research UGR

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54712/aliansi.v5i2.239

Abstract The goal of this research is to establish the Village Government's responsibilities for the proper management of the Village Fund, including its planning, implementation, administration, accountability, and reporting. This research is categorized as a qualitative research based on the results of interviews and observations. Village officials who are involved in the administration of village funds are the informants in this study. According to the study's findings, village governments play a role in the administration of village funds, and they do so in accordance with Islamic law, which places a premium on the welfare of communities in accordance with the four traits of the Prophet. This is evidenced by the government conducting open deliberation and evidence of reporting activities accompanied by the Treasurer and approved by the Village Head.

Implementasi SAK EMKM Dalam Penyusunan Laporan Keuangan Studi Kasus pada Toko Gloria di Tulungagung Siti Azizjah; Sri Dwi Estiningrum
Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 2 (2022): Journal Of Business, Finance, and Economics (JBFE)
Publisher : Universitas Veteran Bangun Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32585/jbfe.v3i2.4179

The preparation of financial statements has an important significance for a company, because it serves as an instrument to evaluate the financial condition and performance of the company as a whole. Toko Gloria, as a medium-sized business in the field of trade in groceries and beverages that are not prohibited, also needs to prepare financial reports in accordance with the Micro, Small and Medium Entity Financial Accounting Standards (SAK EMKM). This is important so that the owner can obtain accurate information about the condition of the company. The purpose of this study is to investigate the preparation of financial statements based on SAK EMKM at Gloria stores in Tulungagung. This research is a case study using qualitative data and qualitative data analysis techniques. Several stages in the preparation of financial statements include designing codes and account names, making a list of fixed assets, preparing an initial trial balance, collecting transaction records, recording transactions in a special journal, posting to a ledger, preparing a trial balance, making adjusting journals, preparing a work balance. , preparation of financial reports, preparation of closing journal entries, and preparation of a trial balance after closing. The results of the study show that Gloria's shop does not compile complete financial reports. After using SAK EMKM, it is known that the Gloria store has an asset value of IDR 934,137,913.67, a liability value of IDR 372,512,000.00, an equity value of IDR 561,625,913.67, and a net profit of IDR 41,384. 190.00

Persepsi dan Pemahaman Pelaku Usaha Terhadap Pentingnya Laporan Keuangan pada UMKM Mohammad David Santiago; Sri Dwi Estiningrum
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 1 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i1.34373

This study aims to see the perceptions and understanding of entrepreneurs of Micro, Small and Medium Enterprises (MSMEs) on the importance of financial reports." This research is a type of quantitative descriptive research. This study uses primary data obtained from the results of a questionnaire distributed to 70 MSME actors in the famous Tulungagung Regency in 19 Districts. The results showed that MSME actors in Tulungagung Regency have shown good perceptions as evidenced by the results of the research that on average reports are ready to prepare financial reports in a business, including to see business development, support business interests such as tax interests and the interest of applying for credit to the bank. as additional capital. Good perceptions of these students by experience or experience running a business and educational background. However, the understanding of MSME actors in Tulungagung still needs to be improved because there are still business actors in Tulungagung who do not see how to prepare financial reports according to standards that support them to help financial reports, this is due to the factor of human resource competence built by educational background. There are some business actors who do not know the concept of journalizing transactions, even though this is the basis for preparing financial reports.

Pengaruh Akuntabilitas, Transparansi dan Sistem Akuntansi Keuangan Desa dalam Pengelolaan Keuangan Desa Anggi Alfiani; Sri Dwi Estiningrum
Ekuitas: Jurnal Pendidikan Ekonomi Vol. 9 No. 2 (2021)
Publisher : Fakultas Ekonomi Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ekuitas.v9i2.36125

This research on accountability, transparency and village financial accounting system is intended to determine the effect on village financial management. The use of the associative method was chosen as a reference to determine and test whether there is an influence between variables. This study takes a non-probability sample where the sample determined by the researcher is 70 respondents consisting of Pule villagers who have the criteria determined by the researcher. Primary data and secondary data are used by researchers to test between several variables, where related data is collected through questionnaire techniques. The results of the multiple linear regression analysis show that there is an influence of accountability, transparency and village financial accounting systems in managing village finances in Pule village, Pule sub-district, Trenggalek district.

The Influence of Sharia Marketing and Religiosity on Transaction Decisions in Islamic Financial Institutions with Interest as a Mediation Variable Astutiningsih, Sri Eka; Estiningrum, Sri Dwi; Aisah, Siti
JURNAL EKONOMI SYARIAH Vol 8, No 2 (2023): Jurnal Ekonomi Syariah
Publisher : Universitas Siliwangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37058/jes.v8i2.7912

Introduction to The Problem: Islamic financial institutions in Indonesia are growing rapidly. The development of Islamic financial institutions has attracted the attention of the public, both students and those who are already working.Purpose/Objective Study: This study aims to determine the influence of sharia marketing and religiosity on transaction decisions in Islamic financial institutions, with interest as a mediation variable.Design/Methodology/Approach: This research is a quantitative study and the sample in this study was 70 respondents. The data collection techniques using questionnaires with a Likert scale. The data analysis technique used is mediation analysis using the smart-PLS application.Findings: Based on the analysis test conducted, it shows that there is a direct influence between sharia marketing variables and interest variables; interest variables and religiosity variables affect transaction decision variables. The results of the religiosity variable test did not affect interest directly, and the sharia marketing variable did not affect the transaction decision variable directly. Based on the results of the mediation test, there is an indirect influence between sharia marketing variables on transaction decisions with interest as mediation variable. In contrast to the mediation results of the variable religiosity on transaction decisions with interest as a mediating variable, which show no indirect influence. The conclusion is there is full mediation where the interest variable is able to mediate sharia marketing variable on transaction decisions variable, and the interest variable cannot mediate the effect of religiosity on transaction decisions variable.

The effect of mudharabah financing on the development of MSME in the new normal era Sari, Antin Laila; Estiningrum, Sri Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 4 No. 11 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v4i11.1802

MSMEs (Micro Small and Medium Enterprises) are known as one of the sectors which had undergone a decline in line with the COVID-19 pandemic. Capital is known to be an important issue for MSMEs at the time of the pandemic. The fluctuating income also influences the economy. The existence of Islamic financial organizations with various sharia-based financing products now becomes such a good option to be applied. One of the financing products in financing with a mudharabah contract. This study was done on purpose to help determine how the effect of mudharabah financing on the development of MSMEs in the new normal era. This research applies a quantitative approach, and the primary data to make a questionnaire to customers of MSME owners listed at Al Madani sharia cooperative. The analytical method used is the instrument test, classical assumptions, hypothesis testing and the coefficient of determination. Produces that mudharabah financing has a positive effect on the development of MSMEs. Reflected from the test result a calculated value of 5.980> 2.023 and a significance of 0.000<0.05. So, mudharabah financing gives such a positive influence on the development of MSMEs.

Pengaruh modal, jam kerja, dan lama usaha terhadap pendapatan UMKM counter pulsa di Kecamatan Pace Hidayah, Siti Nurul; Estiningrum, Sri Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2423

One of the demands that are now emerging due to globalization and technological advances, where people are now starting to become familiar with smartphone technology is the credit purchase service. To be able to survive in the midst of intense business competition, especially if competitors have better human resources and application of technology, the existing credit counter MSMEs compared to start-up companies should have strong capital in order to maintain their existence and consumers. This study aims to determine the effect of capital, working hours, and length of business on the income of UMKM counter pulses located in Pace District. This research is a quantitative research with the data used are primary data and secondary data. The research instrument is a questionnaire. The results of this study are the variables of capital, length of work, and length of business have a positive and significant influence on the income of UMKM counter pulses in Pace District. From the results of these studies, it can be concluded that the greater the capital and the longer the work and business, the higher the income of UMKM counter pulses in Pace District.

Penerapan Sistem Informasi Akuntansi dalam Pengelolaan Keuangan pada UMKM Wingko Bunda di Tulungagung Alfionita, Yesica Lety; Estiningrum, Sri Dwi
Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan Vol. 5 No. 3 (2022): Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan
Publisher : Departement Of Accounting, Indonesian Cooperative Institute, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32670/fairvalue.v5i3.2556

Small and medium enterprises (SMEs) currently play an important role in Indonesia's economic growth. Many small and medium-sized enterprises (SMEs) still manually document financial transactions and prepare financial reports for their organizations at this point in history. The purpose of this research is to assist in the development of an accounting information system for small and medium enterprises. This finding is based on the original research data collected at Wingko Bunda SMEs directly from the field or research location. Researchers used inductive data analysis techniques and collected data from one source. The results of qualitative research are the result of this approach. Researchers found that a computer-based system can make the data storage process more effective, fast and accurate for SMEs owners to use in making decisions about their company, according to research findings.

Title

Found 39 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 39 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 39 Documents
Search