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All Journal Journal of Applied Finance & Accounting Transformasi: Jurnal Pengabdian Masyarakat JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN MIX : Jurnal Ilmiah Manajemen IMAGE AFRE Accounting Financial Review Jurnal Penelitian IPTEKS International Journal of Environmental, Sustainability, and Social Science JAKUMA : Jurnal Akuntansi dan Manajemen Keuangan Jurnal Pengabdian Masyarakat (JPM) Assets : Jurnal Ilmiah Ilmu Akuntansi, Keuangan dan Pajak Journal of Artificial Intelligence and Digital Business Capacitarea : Jurnal Pengabdian Kepada Masyarakat Jurnal Manajemen dan Penelitian Akuntansi (JUMPA) ABM: International Journal of Administration, Business and Management Jurnal Pengabdian Masyarakat International Journal of Economics, Commerce, and Management KUNKUN Journal of Multidisciplinary Research ARTOKULO: Journal of Accounting, Economic and Management
Dedy Wijaya Kusuma
Institut Teknologi Dan Sains Mandala
Religion Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Journal : Journal of Applied Finance

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THE CONCEPT OF AN ENTITY IN AN EFFORT TO SUPPORT INTERNAL CONTROL IN MSME KUNCI SOROT IN JEMBER Pramono, Olivia Falen; Kusuma, Dedy Wijaya; Ilmi, Mainatul
Journal of Applied Finance and Accounting Vol. 10 No. 2 (2023): Publish on December 2023
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v10i2.9981

Abstract

MSME Kunci Sorot is engaged in the film industry in Jember. The business he owns is leasing equipment needed for shooting and filmmaking. MSME Kunci Sorot are also MSMEs that have large assets by MSME standards. This causes internal control to be needed to maintain the assets owned. The research objectives are (1) an analysis of the implementation of the entity concept in the MSME Kunci Sorot and (2) an analysis of internal control in the MSME Kunci Sorot. The research method used is descriptive qualitative and uses a case study approach. The sampling technique used snowball sampling. The result of this research is that MSME Kunci Sorot still needs to fully implement the entity concept. The entity concept applied in the MSME Kunci Sorot is still very simple to record. The entity concept that has not been implemented optimally causes the applied internal control to have many weaknesses. The results of the study indicate that internal control is needed in maintaining assets owned and facilitating daily operational processes. MSMEs that tend to be simple still need internal control so that operational processes are efficient and effective.
MENTAL ACCOUNTING IN PERSONAL FINANCIAL MANAGEMENT FOR YOUTH AT BETHEL INDONESIA CHURCH (GBI) MOJOPAHIT JEMBER Pramono, Amelia Felicia; Kusuma, Dedy Wijaya; Sari, Nurshadrina Kartika
Journal of Applied Finance and Accounting Vol. 11 No. 1 (2024): Publish on June 2024
Publisher : Bina Nusantara University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21512/jafa.v11i1.11416

Abstract

This research has several objectives, namely to find out the views of the young generation of GBI Mojopahit Jember regarding the mental phenomenon of accounting and how they manage their personal finances. The phenomenon in this research is that there are offerings and tithes that must be given to the Church every month. The method used in this research is a qualitative descriptive method. The samples used in this research were 7 young people at GBI Mojopahit Jember who had the criteria of being over 20 years old and having worked for at least 1 year and were used as the subjects of this research. The data sources for this research were obtained from interviews and observations. The results of this research can be concluded that most of them do not understand accounting mentality, but without realizing it they have applied accounting mentality. in their daily life. They have carried out planning, management, recording and evaluation of their personal finances. The notes taken are not very detailed, only a rough idea. For them, mental accounting is very influential in everyday life, one of which is in making decisions when buying goods. Youth at GBI Mojopahit are advised to go back to recording your finances in detail, not just lines just big and more disciplined management of their personal finances independently as well strengthen self-control to avoid waste.
Co-Authors Abdul Wahid Ade Permana, Angga Agustin HP, Agustin Alawiyah, Miryam Angga Ade Permana Anik Herminingsih Dara Fitra Sukwani Devi Ardiani Fetri Setyo Liyundira Handayani, Yuniorita Indah Helmi Agus Salim Ihrom Caesar Ananta Putra Ilmi, Mainatul Iqbal Sabilirrasyad Kun Afifah Nur Arifin Lahab, Ratchanok Lilis Handayani Miryam Alawiyah Muhammad Firdaus Muhdar Muhdar, Muhdar Musaiyadi Musaiyadi Mustofa Mustofa Mustofa, Mustofa Nanda Widaninggar Nurshadrina Kartika Sari Nurshadrina Kartika Sari Pramono, Amelia Felicia Pramono, Olivia Falen Putra, Ihrom Caesar Ananta Regina Tetisa Nur Amaniah Sabililrrasyad, Iqbal Saiful Amin Salim, Helmi Agus Sinrungtam, Wasana Sunarsih Suwignyo Widagdo Widiyastini, Reni Dwi Widodo Widodo Wiranto, Ferry Zainul Hasan